Loading...
Bond Purchase Agreement - Sales Tax Increment Revenue Bonds_Senior Bond Series 2015A Copyright 2014 City of Dubuque Action Items # 6. ITEM TITLE: Bond Purchase Agreement - Sales Tax Increment Revenue Bonds SUMMARY: City Manager recommending approval of the Bond Purchase Agreement and the approval of issuance of Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A. RESOLUTION Approving the Form and Authorizing Execution of a Bond Purchase Agreement in Connection With the Issuance of Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A RESOLUTION Series 2015A Resolution Authorizing and Providing for the Issuance and Securing the Payment of Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A, by the City of Dubuque Under the Provisions of Chapter 418 of the Code of Iowa, Providing for a Method of Payment Thereof, and Other Related Matters SUGGESTED DISPOSITION: Suggested Disposition: Receive and File; Adopt Resolution(s) ATTACHMENTS: Description Type ❑ MVM Memo City Manager Memo ❑ Staff Memo Staff Memo ❑ Bond Purchase Agreement Resolution Resolutions ❑ Authorizing and Providing for Issuance and Securing Payment Resolutions Resolution ❑ Bond Counsel Letter Supporting Documentation ❑ Bond Purchase Agreement Supporting Documentation THE CITY OF Dubuque UBE I erica .i Masterpiece on the Mississippi 2007-2012-2013 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Resolutions for the Bond Purchase Agreement and Providing for the Issuance and Securing the Payment in Connection with the Issuance of Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A DATE: May 11, 2015 Budget Director Jennifer Larson is recommending City Council approval of the Bond Purchase Agreement and the approval of issuance of Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A. The Bee Branch Watershed, which includes the City's most developed areas where over 50% of city residents either live or work, has experienced repeated flooding impacting thousands of properties and over seventy businesses. Six Presidential Disaster Declarations have been issued since 1999 as a result of flood damage to public and private property. In 2012 the State of Iowa Flood Mitigation Program was created. It established a Sales Tax Increment Fund. The Sales Tax Increment Fund is to consist of the increase in the state share of the sales tax revenues from communities with qualifying applications. A community is only eligible to receive up to 70% of the incremental increase in state sales tax. Statewide, the maximum state share of sales tax increment that can be diverted from the state and used instead for flood mitigation projects is $30 million per year. The maximum award for any qualifying single community is $15 million per year. To qualify for sales tax increment funding, federal financial assistance must have been secured for the project. A local match is also required and the state sales tax increment cannot exceed 50% of the total project cost. In April of 2013 the State Flood Mitigation Program Board was established. And at its third meeting in July of 2013, the Board adopted the administrative rules for the Program. In 2013, the City Council adopted the Drainage Basin Master Plan authored by HDR Engineering that outlines improvements to mitigate flooding. Collectively, the 12-phase project is referred to as the Bee Branch Watershed Flood Mitigation Project. On December 4, 2013, the Iowa Flood Mitigation Board approved the City's application and use of$98,494,178.00 in state sales tax increment funds for the Bee Branch Watershed Flood Mitigation Project. Through the agreement with the Iowa Flood Mitigation Board, the City will receive up to $98,494,178.00 in sales tax increment revenue over a twenty-year period per the schedule outlined in the City's Project Plan. In order to allow for constructing flood mitigation improvements as soon as possible, the Iowa Flood Mitigation Program specifically allowed for communities to issue debt, build the improvements, and abate the debt using the annual sales tax increment payments from the State. This creates the opportunity for cities to sell Sales Tax Increment Revenue Bonds. The revenue bonds are payable from sales tax increment revenue and will have a bond reserve fund to cover the highest year of debt service in the event that the sales tax increment revenues are insufficient to pay principal and interest. The City of Dubuque Series 2015A Sales Tax Increment Revenue Bonds are the first of its kind being sold in the Iowa Market. Financing for the project was reviewed by the City's financial advisor, Independent Public Advisors, LLC and the City's Bond Counsel, Ahlers and Cooney. In addition, the bond structure, timing and marketing of the bonds was reviewed by the City's underwriter, R.W. Baird. On May 11 , 2015, Moody's Investors Service assigned an A3 rating to the proposed Series 2015A Sales Tax Increment Revenue Bonds. Bond issues with an A rating present above-average creditworthiness relative to other U.S. municipal or tax-exempt issuers or issues. The Series 2015A Sales Tax Increment Revenue Bonds are not backed by the full faith and credit of the City of Dubuque and are rated separately from the City's general obligation bonds. The Bond Purchase Agreement is between the City of Dubuque and the City's underwriter, Robert W. Baird & Co., in connection with the Series 2015A Sales Tax Increment Revenue Bonds. The Bond Purchase Agreement is a legally binding document between the bond issuer (City) and the underwriter (Baird) establishing the terms of the bond sale. The terms of a bond purchase agreement includes sale conditions, sales price, bond interest rate, bond maturity, bond redemption provisions, sinking fund provisions and conditions under which the agreement may be canceled. After the issuer delivers the bonds to the underwriter and the underwriter pays the issuer for them, the underwriter will put the bonds on the market at the price and yield established in the bond purchase agreement and investors will purchase the bonds from the underwriter. The underwriter collects the proceeds from the sale and earns a profit based on the difference between the price at which it purchased the bonds and the price at which it sells the bonds. 2 The resolution authorizes and provides for the issuance and secures the payment of the Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A. I concur with the recommendation and respectfully request Mayor and City Council approval. 01VA44 Michael C. Van Milligen MCVM/jml Attachment cc: Barry Lindahl, City Attorney Cindy Steinhauser, Assistant City Manager Teri Goodmann, Assistant City Manager Jennifer Larson, Budget Director Kenneth TeKippe, Finance Director Gus Psihoyos, City Engineer 3 THE CITY OF Dubuque UBE I erica .i Masterpiece on the Mississippi 2007-2012-2013 TO: Michael C. Van Milligen, City Manager FROM: Jennifer Larson, Budget Director SUBJECT: Resolutions for the Bond Purchase Agreement and Providing for the Issuance and Securing the Payment in Connection with the Issuance of Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A DATE: May 11, 2015 INTRODUCTION The purpose of this memorandum is to request approval of the resolution approving the form and authorizing execution of a Bond Purchase Agreement and the approval of issuance of Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A. BACKGROUND The Bee Branch Watershed, which includes the City's most developed areas where over 50% of city residents either live or work, has experienced repeated flooding impacting thousands of properties and over seventy businesses. Six Presidential Disaster Declarations have been issued since 1999 as a result of flood damage to public and private property. In 2012 the State of Iowa Flood Mitigation Program was created. It established a Sales Tax Increment Fund. The Sales Tax Increment Fund is to consist of the increase in the state share of the sales tax revenues from communities with qualifying applications. A community is only eligible to receive up to 70% of the incremental increase in state sales tax. Statewide, the maximum state share of sales tax increment that can be diverted from the state and used instead for flood mitigation projects is $30 million per year. The maximum award for any qualifying single community is $15 million per year. To qualify for sales tax increment funding, federal financial assistance must have been secured for the project. A local match is also required and the state sales tax increment cannot exceed 50% of the total project cost. In April of 2013 the State Flood Mitigation Program Board was established. And at its third meeting in July of 2013, the Board adopted the administrative rules for the Program. In 2013, the City Council adopted the Drainage Basin Master Plan authored by HDR Engineering that outlines improvements to mitigate flooding. Collectively, the 12-phase project is referred to as the Bee Branch Watershed Flood Mitigation Project. In November of 2013 the City Council adopted Resolution 336-13 authorizing the City's application to the State for the use of up to $98,494,178.00 in sales tax increment funds for the Bee Branch Watershed Flood Mitigation Project. The City's application included a Project Plan that included information about the various phases of the project, the schedule for construction, and a financing plan. On December 4, 2013, the Iowa Flood Mitigation Board approved the City's application and use of$98,494,178.00 in state sales tax increment funds for the Bee Branch Watershed Flood Mitigation Project. In February of 2014, the City Council adopted Resolution 31-14 authorizing the execution of an agreement with the Iowa Flood Mitigation Board binding the City to the terms of the agreement as required for the City's receipt of up to $98,494,178.00 in state sales tax increment funds for the Bee Branch Watershed Flood Mitigation Project through the State Flood Mitigation Program. The City's application (and associated Project Plan) was established as an integral part of the agreement. On April 13, 2015, the Iowa Flood Mitigation Board approved the City's requested funding agreement amendment to provide an additional $5 million in sales tax increment in Fiscal Years 2014 through 2018 and remove $5 million in sales tax increment from Fiscal Years 2031 through 2033. This request was approved because the City's actual sales tax collection growth in Fiscal Year 2014 was 5.20%, well above the projected growth of 1.97%. As a result, 70% of the actual sales tax increment collected in Fiscal Year 2014 was $882,784. When the actual Fiscal Year 2014 sales tax growth is considered, the ten year historic sales tax growth rate is 2.15%. As a result, the available sales tax increment funding is projected to be more in each subsequent fiscal year than anticipated and what was reflected in the original funding agreement. DISCUSSION Through the agreement with the Iowa Flood Mitigation Board, the City will receive up to $98,494,178.00 in sales tax increment revenue over a twenty-year period per the schedule outlined in the City's Project Plan. There is a six month delay from the time sales tax quarterly returns are submitted to the Iowa Department of Revenue and when the sales tax increment is remitted to the City of Dubuque. The first sales tax increment revenue receipt was received on September 2, 2014. Subsequent receipts will be received every three months. The estimated sales tax increment revenue receipts for the City are shown in following table. Table 1 Estimated Sales Tax Increment Revenue Receipts to City of Dubuque Estimated Fiscal Year Sales Tax Increment Revenue Receipts 2015 $1,784,299 2016 $3,084,781 2017 $3,915,672 2018 $4,764,427 2019 $4,764,911 2020 $4,801,918 2021 $5,593,037 2022 $6,399,662 2023 $6,869,796 2024 $6,956,900 2 Estimated Fiscal Year Sales Tax Increment Revenue Receipts 2025 $6,956,900 2026 $6,952,300 2027 $6,952,300 2028 $6,947494 2029 $6,713,458 2030 $6,238,500 2031 $4,397,435 2032 $2,184,888 2033 $1,500,000 2034 $715,500 Total $98,494,178 In order to allow for constructing flood mitigation improvements as soon as possible, the Iowa Flood Mitigation Program specifically allowed for communities to issue debt, build the improvements, and abate the debt using the annual sales tax increment payments from the State. This creates the opportunity for cities to sell Sales Tax Increment Revenue Bonds. The City's Project Plan outlines issuing $90 million in debt in order to construct nine of the twelve phases of the Bee Branch Watershed Flood Mitigation Project by 2020 with the debt to be abated primarily with the State Sales Tax Increment Revenue. City Stormwater Management Utility Fees will also be used to retire debt. The project plan does allow the flexibility to adjust the project schedule and the need for debt. Therefore, the City has been working with its bond counsel, financial advisor, and the underwriter for the Sales Tax Increment Revenue Bond to establish the details of the first debt issuances. The first debt issuance for the Bee Branch Watershed Flood Mitigation Project was issued as a Sales Tax Increment Revenue Bond backed by the full faith and credit of the City of Dubuque for$7.2 million on May 19, 2014 (Series 2014A). The second Sales Tax Increment Revenue bond issuance for not to exceed $24.5 million will be sold on May 18, 2015 and will be subject to annual appropriation by City Council and will not be backed by the full faith and credit of the City of Dubuque. In addition, a $29 million U.S. EPA Clean Water SRF loan will also be issued with the loan finalized June 2015. Consistent with the Project Plan, the need for additional debt is anticipated in future years. This will likely be a combination of U.S. EPA Clean Water SRF and General Obligation Bonds to be abated with revenue from the Stormwater Management Utility Fee. However, the Project Plan allows the City the ability to reduce the need for future debt should the initial debt financing have lower than anticipated interest costs or project costs come in lower than estimated. The US EPA SRF loan funding is administered by the Iowa Department of Natural Resources (IDNR) with assistance from the Iowa Finance Authority (IFA). It carries a pre-established, low interest rate and instead of being dispersed all up-front in a lump sum payment, the funds are dispersed as expended. The US EPA SRF loans have an attractive interest rate of 2.00% for a twenty year loan whereas a general obligation bond has an estimated interest rate of approximately 3.50%. The City will issue as much of the necessary debt in the form of the US EPA SRF loans instead of General Obligation Bonds. Not all project elements are eligible for funding through US EPA SRF. 3 The Series 2015A Sales Tax Increment Revenue Bonds are the first of its kind being sold in the Iowa Market. Financing for the project was reviewed by the City's financial advisor, Independent Public Advisors, LLC and the City's Bond Counsel, Ahlers and Cooney. In addition, the bond structure, timing and marketing of the bonds was reviewed by the City's underwriter, R.W. Baird. On May 11, 2015, Moody's Investors Service assigned an A3 rating to the proposed Series 2015A Sales Tax Increment Revenue Bonds. Bond issues with an A rating represent above- average creditworthiness relative to other U.S. municipal or tax-exempt issuers or issues. The Series 2015A Sales Tax Increment Revenue Bonds are not backed by the full faith and credit of the City of Dubuque and are rated separately from the City's general obligation bonds. The Bond Purchase Agreement is between the City of Dubuque and the City's underwriter, Robert W. Baird & Co., in connection with the Series 2015A Sales Tax Increment Revenue Bonds. The Bond Purchase Agreement is a legally binding document between the bond issuer (City) and the underwriter (Baird) establishing the terms of the bond sale. The terms of a bond purchase agreement includes sale conditions, sales price, bond interest rate, bond maturity, bond redemption provisions, sinking fund provisions and conditions under which the agreement may be canceled. After the issuer delivers the bonds to the underwriter and the underwriter pays the issuer for them, the underwriter will put the bonds on the market at the price and yield established in the bond purchase agreement and investors will purchase the bonds from the underwriter. The underwriter collects the proceeds from the sale and earns a profit based on the difference between the price at which it purchased the bonds and the price at which it sells the bonds. The resolution authorizes and provides for the issuance and secures the payment of Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A. RECOMMENDATION I respectfully recommend the adoption of the enclosed resolutions approving the Bond Purchase Agreement and Providing for the Issuance and Securing the Payment in Connection with the Issuance of Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A. JML Attachments cc: Barry Lindahl, City Attorney Cindy Steinhauser, Assistant City Manager Teri Goodmann, Assistant City Manager Ken Te Kipper, Finance Director Gus Psihoyos, City Engineer 4 (This Notice to be posted) NOTICE AND CALL OF PUBLIC MEETING Governmental Body: The City Council of the City of Dubuque, Iowa. Date of Meeting: May 18 2015. Time of Meeting: 6:30 o'clock P .M. Place of Meeting: Historic Federal Building, 350 West 6th Street, Dubuque, Iowa. PUBLIC NOTICE IS HEREBY GIVEN that the above mentioned governmental body will meet at the date, time and place above set out. The tentative agenda for the meeting is as follows: Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A • Resolution approving the form and authorizing execution of a Bond Purchase Agreement in connection with the issuance of Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A Such additional matters as are set forth on the additional 4 page(s) attached hereto. (number) This notice is given at the direction of the Mayor pursuant to Chapter 21, Code of Iowa, and the local rules of the governmental body. City Cler , City of que, Iowa May, 18, 2015 The City Council of the City of Dubuque, Iowa, met in regular session, in the Historic Federal Building, 350 West 6th Street, Dubuque, Iowa, at 6:30 o'clock P.M., on the above date. There were present Mayor Pro Tem Lynn V. Sutton in the chair, and the following named Council Members: Mayor Roy D. Buol (via phone), Karla Braig, Joyce Connors, Ric Jones, Kevin Lynch, David Resnick Absent: 1 Council Member Connors introduced the following Resolution entitled "RESOLUTION APPROVING THE FORM AND AUTHORIZING EXECUTION OF A BOND PURCHASE AGREEMENT IN CONNECTION WITH THE ISSUANCE OF SALES TAX INCREMENT REVENUE BONDS (ANNUAL APPROPRIATION PROPERTY TAX SUPPORTED), SENIOR BOND SERIES 2015A" and moved that it be adopted. Council Member Jones seconded the motion to adopt, and the roll being called thereon, the vote was as follows: AYES: Sutton, Braig, Buol, Resnick, Connors, Lynch, Jones NAYS: Whereupon, the Mayor declared the Resolution duly adopted as follows: RESOLUTION NO. 180-15 RESOLUTION APPROVING THE FORM AND AUTHORIZING EXECUTION OF A BOND PURCHASE AGREEMENT IN CONNECTION WITH THE ISSUANCE OF SALES TAX INCREMENT REVENUE BONDS (ANNUAL APPROPRIATION PROPERTY TAX SUPPORTED), SENIOR BOND SERIES 2015A WHEREAS, the City of Dubuque, Iowa (the "Issuer") is a municipal corporation organizing and existing under the laws of the State of Iowa; and WHEREAS, the Bee Branch Watershed, which includes the Issuer's most developed areas where over 50% of City residents either live or work, has experienced flooding impacting thousands of properties and over seventy businesses; and WHEREAS, the City Council has adopted a drainage basin master plan authored by HDR Engineering that outlines improvements to mitigate flooding, collectively referred to as the Bee Branch Watershed Flood Mitigation Project (defined herein as the "Bee Branch Project"); and WHEREAS, the Flood Mitigation Program (Iowa Code Chapter 418) was established by the State of Iowa ("State") to support community projects for the construction and reconstruction of levees, embankments, impounding reservoirs, or 2 conduits that are necessary for the protection of property from the effects of floodwaters and may include the deepening, widening, alteration, change, diversion, or other improvement of watercourses if necessary for the protection of such property from the effects of floodwaters; and WHEREAS, the Issuersubmitted an application to the Iowa Flood Mitigation Board requesting the use of $98,494,178 in sales tax increment funds for the Bee Branch Watershed Flood Mitigation Project; and WHEREAS, the Iowa Flood Mitigation Board, acting on December 4, 2013, voted to approve the Issuer's application for construction of the Bee Branch Project, subject to the requirements set forth in Iowa Code Chapter 418 and the administrative rules promulgated under it; and WHEREAS, the Iowa Flood Mitigation Board and the Issuer have entered into an Award Agreement relating to the approved Bee Branch Project activities; and WHEREAS, as contemplated under the Award Agreement, a Flood Project Fund has been created for the Bee Branch Project consisting of state sales tax revenue and any other moneys lawfully received by the Issuer to be used to fund the Bee Branch Project and to pay principal and interest on bonds issued for the Bee Branch Project; and WHEREAS, by Resolution No. 159-14 passed and approved on May 19, 2014 (the "Master Resolution"), the Issuer has heretofore authorized the issuance of $7,190,000 Sales Tax Increment Revenue Bonds (Unlimited Property Tax Supported), Second Lien Series 2014, in order to provide funds to pay costs of the acquisition, construction and installation and equipping of the Bee Branch Watershed Flood Mitigation Project, including those costs associated with the Lower Bee Branch Creek Restoration Project (Phases 4 and 7) and the Bee Branch Flood Control Pumping Station Gates and Replacement Project; and WHEREAS, Section 8.3 of the Master Resolution authorizes the issuance of additional Senior Bonds by the Issuer from time to time, if all of the conditions set forth therein are satisfied; and WHEREAS, the notice of intention of the Issuer to take action for the issuance of not to exceed $24,500,000 Sales Tax Increment Revenue Bonds has heretofore been duly published and no objections to such proposed action have been filed, such Bonds to be issued to pay costs of the acquisition, construction, installation and equipping of the Bee Branch Watershed Flood Mitigation Project, including those costs associated with the Lower Bee Branch Creek Restoration (Phase 4), the Upper Bee Branch Creek Restoration (Phase 7), the Flood Mitigation Gate Replacement (Phase 5), the Flood Control Maintenance Facility (Phase 9), and the North End Storm Sewers (Phase 10), the funding 3 of a debt service reserve for the Bonds, and the related costs for property acquisition, engineering and design and other professional services; and WHEREAS, pursuant to the provisions of Section 418.14 of the Code of Iowa, a proposal to purchase the above mentioned Bonds has been made by Robert W. Baird & Co., pursuant to the terms and conditions of a Bond Purchase Agreement with such firm, dated as of the date hereof, which is now before this Council. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, AS FOLLOWS: Section 1. That the form and content of the Bond Purchase Agreement, the provisions of which are incorporated herein by reference, be and the same hereby are in all respects authorized, approved andconfirmed, and the Mayor and the City Clerk be and they hereby are authorized, empowered and directed to execute, attest, seal and deliver the Bond Purchase Agreement for and on behalf of the City in substantially the form and content now before this meeting, but with such changes, modifications, additions or deletions therein as shall be approved by such officers, upon the advice of the City Attorney, and that from and after the execution and delivery of the Bond Purchase Agreement, the Mayor and the City Clerk are hereby authorized, empowered and directed to do all such acts and things and to execute all such documents as may be necessary to carry out and comply with the provisions of the Bond Purchase Agreement as executed. PASSED AND APPROVED this 18th day of May, 2015. ATTEST: City C fer`k MaTorJJPro Tem 4 $20,800,000 CITY OF DUBUQUE, IOWA SALES TAX INCREMENT REVENUE BONDS (ANNUAL APPROPRIATION PROPERTY TAX SUPPORTED), SENIOR BOND SERIES 2015A BOND PURCHASE AGREEMENT City of Dubuque 50 W. 13th Street Dubuque, IA 52201 Ladies and Gentlemen: May 18, 2015 The undersigned, Robert W. Baird & Co. Incorporated (the "Underwriter") offers to enter into the following purchase agreement (this "Bond Purchase Agreement") with the City of Dubuque, Iowa (the "Issuer") which, upon the Issuer's acceptance of this offer, will be binding upon the Issuer and the Underwriter. This offer is made subject to the Issuer's acceptance of this Bond Purchase Agreement, which acceptance shall be evidenced by the execution of this Bond Purchase Agreement by a duly authorized officer of the Issuer, on or before 11:00 P.M., Central Time on the date hereof. Upon such acceptance, execution and delivery, this Bond Purchase Agreement shall be in full force and effect in accordance with its terms and shall be binding upon the Issuer and the Underwriter. Except as expressly otherwise defined herein, capitalized terms used herein shall have the same meanings as set forth in the Resolution or the Preliminary Official Statement (each as defined below). 1. Purchase and Sale. (a) Upon the terms and conditions and based on the representations, warranties and covenants hereinafter set forth, the Underwriter hereby agrees to purchase from the Issuer, and the Issuer hereby agrees to sell to the Underwriter, all (but not less than all) of the $20,800,000 aggregate principal amount of the Issuer's Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bonds Series 2015A (the "Bonds"), dated the date of payment for and the delivery of the Bonds (such payment and delivery being herein sometimes called the "Closing"). The purchase price for the Bonds shall be $20,637,010.75 (principal amount of the Bonds, less original issue discount of $67,362.70, less underwriter's discount of $95,626.55). (b) The Bonds are authorized under and will be issued and secured pursuant to a master resolution approved by the City Council of the Issuer on May 19, 2014, as amended, and a series resolution approved by the City Council of the Issuer on May 18, 2015 (collectively, the "Resolution"). (c) The Bonds are special limited obligations of the Issuer secured by the Pledged Revenues (as defined in the Resolution). The Pledged Revenues may include certain Debt Service Taxes (as defined in the Resolution) which are subject to non -appropriation. The Bonds shall be dated the date of the Closing, shall mature on the dates and in the amounts, shall bear interest at the rates and shall have the terms stated in Exhibit A attached hereto. (d) The proceeds received by the Issuer from the sale of the Bonds will be used to pay the costs of acquisition, construction and installation and equipping of the Bee Branch Watershed Flood Mitigation Project, fund a capitalized interest subaccount and a debt service reserve account, and pay costs of issuance. 2. Sale of All the Bonds; Offering. It shall be a condition to the Issuer's obligation to sell and deliver the Bonds to the Underwriter, and to the obligation of the Underwriter to purchase and accept delivery of the Bonds, that the entire principal amount of the Bonds is sold and delivered by the Issuer and accepted and paid for by the Underwriter at the Closing. The Underwriter intends to make a bona fide public offering of all the Bonds at a price or prices not in excess of the initial public offering price or prices set forth on the inside front cover page of the Official Statement, and the Underwriter agrees to execute and deliver to the Issuer a certificate relating to such offering prices, in the form reasonably requested by Bond Counsel. The Bonds may be offered and sold to certain dealers (including dealers depositing such Bonds into investment trusts or mutual funds) at prices lower than such public offering prices. The Underwriter reserves the right to make such changes in such prices as the Underwriter shall deem necessary in connection with the offering of the Bonds. 3. Official Statement. The Issuer hereby ratifies and approves the Preliminary Official Statement dated May 13, 2015 (the "Preliminary Official Statement"), and consents to its distribution and use by the Underwriter prior to the date hereof in connection with the public offering and sale of the Bonds. The Issuer confirms that the Preliminary Official Statement was "deemed final" by the Issuer as of its date for purposes of Rule 15c2-12 of the United States Securities and Exchange Commission under the Securities Exchange Act of 1934 (the "Rule"). Upon acceptance of this offer, the Issuer shall prepare a final Official Statement and shall, within the earlier of seven (7) business days following the date hereof or two business days prior to the Closing Date (as hereinafter defined), deliver to the Underwriter printed copies of such final Official Statement (such final Official Statement, together with any amendment or supplement thereto, being the "Official Statement") in sufficient quantity as may reasonably be required by the Underwriter in order to comply with the Rule and any applicable rules of the Municipal Securities Rulemaking Board (the "MSRB"). The Issuer hereby authorizes and approves the Official Statement and consents to the use and distribution of the Official Statement by the Underwriter in connection with the public offering and sale of the Bonds. At the time of or prior to the Closing, the Underwriter will file, or cause to be filed, the Official Statement with the MSRB. In addition, the Issuer hereby consents to the electronic distribution of the Official Statement. 4. The Issuer hereby represents, warrants and covenants that: (a) The Issuer is a duly created and an existing public and governmental body acting as a municipality pursuant to the laws of the State of Iowa and is authorized pursuant to Chapter 418 of the Code of Iowa (the "Act"), as amended, and the Resolution to issue the Bonds. -2- (b) The Issuer has full legal right, power and authority to (i) adopt the Resolution and irrevocably pledge the Pledged Revenues (which may include certain Debt Service Taxes, subject to non -appropriation) as security for the payment of the principal of, premium, if any, and interest on the Bonds; (ii) execute and deliver this Bond Purchase Agreement; (iii) and sell and deliver the Bonds to the Underwriter as provided in this Bond Purchase Agreement; (iv) approve and authorize the distribution of the Preliminary Official Statement and the Official Statement; and (v) carry out and consummate all other transactions contemplated by this Bond Purchase Agreement, the Resolution, the Continuing Disclosure Certificate to be dated the date of the Bonds' issuance and delivery, a form of which is attached to the Preliminary Official Statement (the "Continuing Disclosure Certificate"), and the Official Statement. (c) The Resolution has been duly adopted by the Issuer, and the Issuer has duly authorized all necessary action to be taken by the Issuer for: (i) the offering, issuance, sale, and delivery of the Bonds upon the terms set forth herein and in the Resolution, (ii) the execution and delivery by the Issuer of the Bonds, this Bond Purchase Agreement, and the Continuing Disclosure Certificate and the performance of its obligations under the Bonds, this Bond Purchase Agreement, the Resolution, the Continuing Disclosure Certificate and any and all such other agreements and documents as may be required to be executed, delivered, and received by the Issuer in order to carry out, give effect to, and consummate the transactions contemplated hereby and by the Official Statement (the "Issuer Documents"), and (iii) the authorization of the use and distribution of the Official Statement. (d) The Resolution, this Bond Purchase Agreement and any other instrument or agreement to which the Issuer is a party in connection with the consummation of the transactions contemplated by the foregoing documents, when executed, as applicable, and delivered by the parties hereto, constitutes a special limited obligation of the Issuer (subject, as to the enforcement of remedies, to the valid exercise of judicial discretion, the sovereign police powers of the State of Iowa and constitutional powers of the United States of America and to any valid applicable bankruptcy, insolvency, moratorium, reorganization or other similar laws affecting the rights of creditors generally and the exercise of judicial discretion in accordance with general principles of equity). (e) When delivered to and paid for by the Underwriter at the Closing, in accordance with the provisions of this Bond Purchase Agreement, the Bonds will have been duly authorized, executed, authenticated and delivered by the Issuer and will constitute special limited obligations of the Issuer, enforceable in accordance with their terms (subject, as to the enforcement of remedies, to the valid exercise of judicial discretion, the sovereign police powers of the State of Iowa and constitutional powers of the United States of America and to any valid applicable bankruptcy, insolvency, moratorium, reorganization or other similar laws affecting the rights of creditors generally and the exercise of judicial discretion in accordance with general principles of equity) and will be entitled to the benefits of, and secured as provided in, the Resolution. (f) The Issuer has complied, and will at the Closing be in compliance, in all material respects, with the Resolution and the Act; and the Issuer will enter into the Continuing Disclosure Certificate. -3- (g) There is no action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, public board or body, pending or, to the knowledge of the Issuer, threatened against or affecting the Issuer (or, to the knowledge of the Issuer, any meritorious basis therefor) (i) attempting to limit, enjoin or otherwise restrict or prevent the Issuer from functioning or contesting or questioning the existence of the Issuer or the titles of the present officers of the Issuer to their offices or (ii) wherein an unfavorable decision, ruling or finding would (A) adversely affect the existence or powers of the Issuer or the validity or enforceability of the Bonds, the Resolution, this Bond Purchase Agreement or any agreement or instrument to which the Issuer is a party and which is used or contemplated for use in the consummation of the transactions contemplated hereby; or (B) materially adversely affect (1) the transactions contemplated by the Issuer Documents or the Official Statement, or (2) the exemption of the interest on the Bonds from federal income taxation as described under "Tax Exemption and Related Tax Matters" in the Preliminary Official Statement. (h) The Issuer's adoption of the Resolution, its execution and delivery of the Issuer Documents and the Bonds, and compliance with the provisions thereof and hereof, do not and will not materially conflict with or constitute, on the Issuer's part, a material violation of, breach of or default under any material statute, existing law, administrative regulation, filing, decree or order, state or federal, or any provision of the Constitution or laws of the State of Iowa, or any rule or regulation of the Issuer, or any material indenture, mortgage, lease, deed of trust, note, resolution, or other agreement or instrument to which the Issuer, or its properties, are subject or by which the Issuer, or its properties, are or may be bound or, to the knowledge of the Issuer, any order, rule or regulation of any regulatory body or court having jurisdiction over the Issuer or its activities or properties. (i) The Issuer is not in default in the payment of the principal of or interest on any of its indebtedness for borrowed money and has not received any written notice, not subsequently withdrawn, given in accordance with the remedy provisions of any bond resolution, trust indenture or agreement pertaining to bonds or notes, of any default in any material respect under any document or instrument under and subject to which any indebtedness for borrowed money has been incurred which default would affect materially and adversely the transactions contemplated by this Bond Purchase Agreement or the Issuer Documents. (j) The Issuer is not in material breach of or in default under the Resolution, any applicable law or administrative regulation of the State of Iowa or the United States, or any applicable judgment or decree, and has not received any written notice, not subsequently withdrawn, given in accordance with the remedy provisions of any loan agreement, note, resolution or other agreement or instrument to which the Issuer is a party or is otherwise subject, of any breach or default that would in any way materially adversely affect the authorization or issuance of the Bonds and the transactions contemplated hereby. (k) On and as of the Closing, all authorizations, consents, and approvals of, notices to, registrations or filings with, or actions in respect of any governmental body, agency, or other instrumentality or court required to be obtained, given, or taken on behalf of the Issuer in connection with the execution, delivery and performance by the Issuer of this Bond Purchase Agreement, the Bonds, and any other agreement or instrument to which the Issuer is a party and which has been or will be executed in connection with the consummation of the transactions -4- contemplated by the foregoing documents, will have been obtained, given, or taken and will be in full force and effect. (1) Any certificate signed by an authorized officer of the Issuer delivered to the Underwriter shall be deemed a representation and warranty by the Issuer to the Underwriter as to the truth of the statements made therein. (m) The Issuer has and will cooperate with the Underwriter and its counsel in any endeavor to qualify the Bonds for offering and sale under the securities or "Blue Sky" laws of such jurisdictions of the United States as the Underwriter may request; provided, however, that the Issuer will not be required to execute a general or special consent to service of process or qualify to do business in connection with any qualification or determination in any jurisdiction. (n) The audited financial statements of the Issuer examined by Eide Bailly CPAs & Business Advisors, for the period ended June 30, 2014, presents fairly the Issuer's financial condition as of that date and the results of its operations for the respective period set forth therein and have been prepared in accordance with generally accepted accounting principles consistently applied or if not so prepared, as may be described therein. There has been no material adverse change in the financial affairs of the Issuer since July 1, 2014, except as disclosed specifically in the Official Statement. (o) If between the date of this Bond Purchase Agreement and the date 25 days after the "end of the underwriting period" for the Bonds, as defined in the Rule, any event occurs which might or would cause the Official Statement to contain any untrue statement of a material fact or to omit to state a material fact required to be stated therein or necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading, the Issuer shall promptly provide written notice to the Underwriter thereof, and if, in the opinion of the Issuer or the Underwriter, such event requires the preparation and publication of a supplement or amendment to the Official Statement, the Issuer shall at its expense supplement or amend the Official Statement accordingly. For purposes of this Bond Purchase Agreement, the "end of the underwriting period" shall be deemed to be the Closing Date (as hereinafter defined), unless the Underwriter shall have notified the Issuer to the contrary on or before the Closing Date. (p) If the Official Statement is supplemented or amended pursuant to subsection (o) of this Section, at the time of each supplement or amendment thereto and (unless subsequently again supplemented or amended pursuant to such subsection) at all times subsequent thereto up to and including the Closing Date, the Issuer shall, take all steps necessary to ensure that the Official Statement as so supplemented or amended will not contain any untrue statement of a material fact or 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. (q) The information in the Preliminary Official Statement (other than the section entitled "The Series 2015A Bonds — Book -Entry -Only Issuance", as to which no representation is made), does not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements made therein, in the light of the circumstances under which they were made, not misleading; and the information -5- in the Official Statement as of its date and as of the Closing Date, will be true and correct and will not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements made therein, in the light of the circumstances under which they were made, not misleading. It is further understood and agreed that the members of the Issuer, the agents, attorneys, or employees of the Issuer, their respective heirs, personal representatives or successors shall not be severally or personally liable in connection with any matter, cause or thing pertaining to the Bonds or the issuance thereof, this Bond Purchase Agreement, or any instruments and documents executed and delivered by the Issuer in connection with issuance of the Bonds. No covenant or agreement contained in this Bond Purchase Agreement shall be deemed to be the covenant or agreement of any member, officer, attorney, agent or employee of the Issuer in an individual capacity. No recourse shall be had for the payment of the principal of, premium, if any, or interest on, the Bonds, or for any claim based hereon or on any instruments and documents executed and delivered by the Issuer in connection with the Bonds, against any officer, member, agent, attorney or employee, past, present or future, of the Issuer or any successor body, or their respective heirs, personal representatives, successors as such, either directly or through the Issuer or any successor body, whether by virtue of any constitutional provision, statute or rule of law, or by the enforcement of any assessment or penalty, or otherwise, all of such liability being hereby released as a condition of and as a consideration for the execution and delivery of this Bond Purchase Agreement. 5. Closing. At 10:00 a.m., Central Time, June 15, 2015, or at such other time or date as the Issuer and the Underwriter shall mutually agree upon (the "Closing Date"), the Issuer shall (a) deliver or cause to be delivered, through the custody of The Depository Trust Company, New York, New York ("DTC") or its duly authorized FAST Agent, or at such place as the Underwriter and the Issuer shall mutually agree upon, for the account of the Underwriter, the Bonds duly executed by the Issuer in fully registered faun, bearing proper CUSIP numbers, and registered in the name of Cede & Co., as nominee of DTC, which will act as securities depository for the Bonds; and (b) deliver or cause to be delivered, to the Underwriter in Naperville, Illinois, or at such other place as the Issuer and the Underwriter may mutually agree upon, the documents described in Section 6(d) hereof. Concurrently with the delivery of the Bonds and the documents mentioned in Section 6(d) hereof at the Closing, subject to the conditions contained herein, the Underwriter will accept such delivery and will pay the purchase price of the Bonds to the order or account of the Issuer in the amount set forth in Exhibit A hereof by wire transfer in immediately available funds. The Closing shall be conducted via telephone. The Bonds, or facsimile copies thereof, shall be available for inspection by the Underwriter at least two business days prior to Closing. 6. Closing Conditions/Right to Cancel. The Underwriter enters into this Agreement in reliance upon the Issuer's representations and agreements herein and the performance by the Issuer of its obligations hereunder, both as of the date hereof and as of the date of Closing. The Underwriter's obligations under this Agreement are and shall be subject to the following additional conditions: (a) At the time of the Closing, the Resolution shall be in full force and effect and the Resolution shall not have been amended, modified or supplemented, except as may have -6- been approved in writing by the Underwriter, and the Issuer shall have duly adopted, and there shall be in full force and effect, such other ordinances or resolutions as, in the opinion of Ahlers & Cooney, P.C. ("Bond Counsel"), shall be necessary in connection with the transaction contemplated hereby. (b) The Bonds, as set forth in Section 5 hereof, shall be deposited with DTC. (c) The Underwriter shall have the right to cancel its obligation to purchase the Bonds at the time of Closing if any of the documents, certificates or opinions to be delivered to the Underwriter hereunder is not delivered at the time of Closing or if, between the date hereof and the time of Closing, one or more of the following occurs: (i) Legislation introduced in Congress of the United States ("Congress") shall be approved by either House of Congress, or a decision by a federal court of the United States or the United States Tax Court shall be rendered, or an order, ruling, regulation or official statement by or on behalf of the Treasury Department of the United States or the Internal Revenue Service or other governmental agency shall be made, or a release or official statement made by the President of the United States or by the Treasury Department of the United States or the Internal Revenue Service, with respect to federal taxation upon revenues or other income of the general character to be derived by the Issuer or upon interest received on obligations of the general character of the Bonds which in the Underwriter's reasonable judgment, materially adversely affects the marketability of the Bonds or the contemplated offering prices thereof; or (ii) Legislation shall hereafter be enacted, with an effective date on or prior to the Closing, or a decision by a court of the United States shall be rendered or a stop order, ruling, regulation or proposed regulation by or on behalf of the Securities and Exchange Commission or other agency having jurisdiction shall be made, to the effect that the issuance, sale and delivery of the Bonds, or any other obligations of any similar public body of the general character of the Issuer is in violation of the Securities Act of 1933, as amended, of the Securities Exchange Act of 1934, as amended, or of the Trust Indenture Act of 1939, as amended or with the purpose or effect of otherwise prohibiting the issuance, sale or delivery of the Bonds, as contemplated hereby, or of obligations of the general character of the Bonds; or (iii) There shall have occurred any outbreak or material escalation of hostilities or other national or international calamity or crisis, the effect of such outbreak, calamity or crisis on the financial markets of the United States being such as, in the Underwriter's reasonable judgment, would materially adversely affect the marketability of the Bonds or the contemplated offering prices thereof; or (iv) There shall be in force a general suspension of trading on the New York Stock Exchange or minimum or maximum prices for trading shall have been fixed and be in force, or maximum ranges for prices for securities shall have been required and be in force on the New York Stock Exchange whether by virtue of a determination by that Exchange or by order of the Securities and Exchange Commission or any other governmental authority having jurisdiction; or -7- (v) A general banking moratorium shall have been declared by federal, Iowa or New York authorities having jurisdiction, and be in force that, in the Underwriter's reasonable judgment, would materially adversely affect the marketability of the Bonds or the contemplated offering prices thereof; or (vi) an event shall occur which makes untrue or incorrect in any material respect, as of the time of such event, any statement or information contained in the Official Statement or which is not reflected in the Official Statement but should be reflected therein in order to make the statements contained therein not misleading in any material respect; provided, however, that the Underwriter shall, if requested by the Issuer, circulate to purchasers an amendment of or supplement to the Official Statement reflecting such event or information, and if such supplement or amendment is so circulated the Underwriter shall only be entitled to terminate this Bond Purchase Agreement pursuant to this clause (vi) if such amendment or supplement, in the reasonable judgment of the Underwriter, would materially adversely affect the marketability of the Bonds or the sale, at the contemplated offering prices (or yields), by the Underwriter of the Bonds; or (vii) Moody's Investors Service, Inc. ("Moody's") shall have taken any action to lower, suspend or withdraw its rating on the Bonds and such action, in the reasonable judgment of the Underwriter, would materially adversely affect the market price or marketability of the Bonds. (d) At the Closing, the Underwriter shall receive the following documents, or facsimile copies thereof: (i) Duly certified copies of the Resolution; (ii) The approving opinion of Bond Counsel in the form set forth in Appendix A of the Official Statement and a reliance letter addressed to the Underwriter, each of which shall be dated the Closing Date; (iii) A photocopy of the written advice of Ahlers & Cooney, P.C. as Disclosure Counsel to the Issuer and a reliance letter addressed to the Underwriter, each of which shall be dated as of the Closing Date; (iv) A certificate, dated the date of Closing, of the duly authorized representative(s) or officer(s) of the Issuer and in form and substance satisfactory to the Underwriter, to the effect that (A) the representations and agreements of the Issuer herein are true and correct in all material respects as of the date of Closing; (B) there are not pending or, to such officials' knowledge, threatened legal proceedings that will materially adversely affect the transactions contemplated hereby or by the Resolution, or the validity or enforceability of the Bonds, or the security therefor; and (C) the Issuer has complied with all agreements and satisfied all the conditions on its part required to be performed or satisfied at or prior to the Closing, other than those specified hereunder that have been waived by the Underwriter; -8- (v) A photocopy of the Official Statement as executed by the Issuer; (vi) A photocopy of the Continuing Disclosure Certificate; (vii) One counterpart original or CD-ROM of a transcript of all proceedings relating to the authorization and issuance of the Bonds (within a reasonable timeframe after the Closing); (viii) Specimen Bonds or a copy of the Bond(s) delivered; (ix) Federal tax form 8038-G prepared with respect to the Bonds and ready for filing; (x) The Tax Exemption Certificate of the Issuer in form and content reasonably satisfactory to the Underwriter; (xi) Evidence that Moody's has issued a rating for the Bonds of not less than "A3"; (xii) Such additional legal opinions, certificates, proceedings, instruments and other documents, as the Underwriter or legal counsel to the Underwriter may reasonably request to evidence compliance by the Issuer with legal requirements relating to the issuance of the Bonds, the truth and accuracy, as of the date of Closing, of all representations contained herein and the due performance or satisfaction by the Issuer at or prior to the date of Closing of all agreements then to be performed and all conditions then to be satisfied as contemplated under this Bond Purchase Agreement and the Resolution. If the Issuer shall be unable to satisfy the conditions to the obligations of the Underwriter contained in this Bond Purchase Agreement or if the obligations of the Underwriter shall be terminated for any reason permitted by this Bond Purchase Agreement, this Bond Purchase Agreement shall terminate and neither the Issuer nor the Underwriter shall have any further obligations hereunder. 7. Survival. All representations, warranties and agreements of the Issuer set forth in or made pursuant to this Bond Purchase Agreement shall remain operative and in full force and effect, regardless of any investigations made by or on behalf of the Underwriter and 5 shall survive the delivery of and payment for the Bonds. 8. Payment of Expenses. The Issuer shall pay, out of the proceeds of the Bonds or from its own funds, any expenses incident to the performance of its obligations hereunder, including but not limited to: (i) the cost of the preparation, reproduction, printing, distribution, and mailing, of the Official Statement; (ii) the fees and disbursements of Bond Counsel, Disclosure Counsel, financial advisor, and paying agent; (iii) the fees and disbursements of any experts retained by the Issuer; and (iv) fees charged by the rating agency for the rating of the Bonds. If the Bonds are not sold by the Issuer to the Underwriter, the Issuer -9- shall pay all expenses incident to the performance of the Issuer's obligations hereunder as provided in this Section. 9. The Underwriter shall pay (i) any fees of the MSRB in connection with the issuance of the Bonds; (ii) the cost of obtaining CUSIP number(s) assigned for the Bonds and (iii) the cost of qualifying the Bonds under the laws of such jurisdictions as the Underwriter may designate, including filing fees and fees and disbursements of counsel for the Underwriter in connection with such qualification and the preparation of Blue Sky Memoranda. 10. Notices. Any notice or other communication to be given to the Issuer under this Bond Purchase Agreement may be given by delivering the same in writing or by telex or telecopy to the address shown below, and any notice under this Bond Purchase Agreement to the Underwriter may be given by delivering the same in writing to the Underwriter as follows: City of Dubuque 50 W. 13th Street Dubuque, IA 52201 (Attention: City Clerk) Robert W. Baird & Co. Incorporated 300 East 5th Avenue, Suite 200 Naperville, Illinois 60563 (Attention: Thomas Gavin, Managing Director) 11. Governing Law. This Bond Purchase Agreement shall be governed by and construed in accordance with the laws of the State of Iowa. 12. Effectiveness. This Bond Purchase Agreement shall become effective upon the acceptance hereof by the Issuer. 13. Arm -Length Transaction. The Issuer acknowledges and agrees that (i) the purchase and sale of the Bonds pursuant to this Agreement is an arm's-length commercial transaction between the Issuer and the Underwriter; (ii) in connection with such transaction, the Underwriter is acting solely as a principal and not as a financial advisor of the Issuer; (iii) the Underwriter has not assumed a financial advisory responsibility in favor of the Issuer with respect to the offering of the Bonds or the process leading thereto (whether or not the Underwriter, or any affiliate of the Underwriter, has advised or is currently advising the Issuer on other matters) or any other obligation to the Issuer except the obligations expressly set forth in this Agreement; provided, however, that for both subsections (ii) and (iii) herein, it is the Issuer's understanding that a fmancial advisory relationship shall not be deemed to exist when, in the course of acting as an underwriter, a broker, dealer or municipal securities dealer, a person renders advice to an issuer, including advice with respect to the structure, timing, terms and other similar matters concerning a new issue of municipal securities, and (iv) the Issuer has consulted with its own legal, accounting, tax and financial advisors to the extent it deemed appropriate in connection with the offering of the Bonds. The Underwriter hereby notifies the Issuer that the Underwriter is not acting as a Municipal Advisor (as defined in Section 15B of the Securities Exchange Act of 1934, as amended), the Underwriter is not an agent of the Issuer, and the Underwriter does not have -10- a fiduciary duty to the Issuer in connection with the matters contemplated by this Agreement. The Issuer has consulted its own legal, financial, and other advisors to the extent it has deemed appropriate. 14. Miscellaneous. (a) If any provision of this Bond Purchase Agreement shall be held or deemed to be or shall, in fact, be inoperative, invalid or unenforceable as applied in any particular case in any jurisdiction or jurisdictions because it conflicts with any provisions of any constitution, statute, rule or public policy, or any other reason, such circumstances shall not have the effect of rendering the provision in question inoperable or unenforceable in any other case or circumstance, or of rendering any other provision or provisions of this Bond Purchase Agreement invalid, inoperative or unenforceable to any extent whatever. (b) This Bond Purchase Agreement may be signed in any number of counterparts, each of which shall which shall be an original, but all of which shall constitute but one and the same instrument. (c) This Bond Purchase Agreement is made solely for the benefit of is binding on Issuer and the Underwriter (including successors or assigns of the Underwriter) and no other person shall acquire or have any right hereunder or by virtue hereof. It is the entire agreement of the parties, superseding all prior agreements, and may not be modified except in writing signed by both of the parties hereto. (d) Under this Bond Purchase Agreement, the Underwriter is acting as a principal and not as agent or fiduciary, and the Underwriter's engagement is as an independent contractor and not in any other capacity. The Issuer agrees that it is solely responsible for making its own judgments in connection with the offering of the Bonds regardless of whether the Underwriter has or is currently advising the Issuer on related or other matters. -11- Very truly yours, ROBERT W. BAIRD & CO. INCORPORATED By: Thomas J. Gavin, Managing Director Underwriter Signature Page for Bond Purchase Agreement Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bonds Series 2015A Accepted and agreed to as of the date first above written: CITY OF DUBUQUE, IOWA ATTEST: Issuer Signature Page for Bond Purchase Agreement Sales Tax Increment Revenue Bonds (Arcual Appropriation Property Tax Supported), Senior Bonds Series 2015A EXHIBIT A CITY OF DUBUQUE, IOWA $20,800,000 SALES TAX INCREMENT REVENUE BONDS (ANNUAL APPROPRIATION PROPERTY TAX SUPPORTED), SENIOR BONDS SERIES 2015A Dated Date: June 15, 2015 First Coupon: December 1, 2015 Maturity Schedule: June 1 Principal Maturity Amount Coupon Yield 2023 $1,930,000 3.000% 3.050% 2023 75,000 5.000 3.050 2024 1,145,000 3.125 3.250 2024 925,000 5.000 3.250 2025 1,975,000 3.250 3.350 2025 175,000 5.000 3.350 2026 2,225,000 3.250 3.500 2027 2,295,000 3.500 3.650 2028 2,375,000 3.625 3.810 2029 1,960,000 3.750 3.940 2029 500,000 .5.000 3.780 2030 2,560,000 4.000 4.100 2031 2,660,000 4.000 4.150 Optional Redemption:The Bonds maturing on and after June 1, 2026 are subject to redemption prior to maturity at the option of the Issuer, from any available funds on June 1, 2025, and any date thereafter, in whole or in part, and if in part in such principal amounts and from such maturities as determined by the Issuer, and within any maturity by lot, at a redemption price of par plus accrued interest to the date fixed for redemption. A-1 STATE OF IOWA COUNTY OF DUBUQUE CERTIFICATE ) SS I, the undersigned City Clerk of Dubuque, Iowa, do hereby certify that attached is a true and complete copy of the portion of the corporate records of said Municipality showing proceedings of the Council; and the same is a true and complete copy of the action taken by said Council with respect to said matter at the meeting held on the date indicated in the attachment, which proceedings remain in full force and effect, and have not been amended or rescinded in any way; that meeting and all action thereat was duly and publicly held in accordance with a notice of meeting and tentative agenda, a copy of which was timely served on each member of the Council and posted on a bulletin board or other prominent place easily accessible to the public and clearly designated for that purpose at the principal office of the Council (a copy of the face sheet of said agenda being attached hereto) pursuant to the local rules of the Council and the provisions of Chapter 21, Code of Iowa, upon reasonable advance notice to the public and media at least twenty-four hours prior to the commencement of the meeting as required by said law and with members of the public present in attendance; I further certify that the individuals named therein were on the date thereof duly and lawfully possessed of their respective City offices as indicated therein, that no Council vacancy existed except as may be stated in said proceedings, and that no controversy or litigation is pending, prayed or threatened involving the incorporation, organization, existence or boundaries of the City or the right of the individuals named therein as officers to their respective positions. WITNESS my hand and the seal of said Municipality hereto affixed this 18th day of May, 2015. SEAL City Clerk, Dubuque, Io 15 ROLL CALL ORDER FOR MEETING OF May 18, 2015 Sutton, Braig, Buol, Resnick, Connors, Lynch, Jones CITY OF DUBUQUE, IOWA CITY COUNCIL MEETING Historic Federal Building 350 W. 6th Street May 18, 2015 Council meetings are video streamed live and archived at www.cityofdubuque.org/media and on Dubuque's CityChannel on the Mediacom cable system at Channel 8 (analog) and 85.2 (digital). WORK SESSION 1. 5:15 PM - Parks to People Presentation 1. Public Works Week (May 17 - 23) REGULAR SESSION 6:30 PM PLEDGE OF ALLEGIANCE PROCLAMATION(S) CONSENT ITEMS The consent agenda items are considered to be routine and non -controversial and all consent items will be normally voted upon in a single motion without any separate discussion on a particular item. If you would like to discuss one of the Consent Items, please go to the microphone and be recognized by the Mayor and state the item you would like removed from the Consent Agenda for separate discussion and, consideration. 1. Minutes and Reports Submitted Civil Service Commission of 4-1; Library Board of 4-1; Human Right Commission 4-13; Library Board of Trustees Report of 4-23; Parks and Recreation Commission of 4-14; Zoning Advisory Commission of 5-6; Zoning Board of Adjustments of 4- 23; Proof of Publication for City Council Proceedings of 4-20. Suggested Disposition: Receive and File 2. Notice of Claims and Suits Claim by Eugene Cliff for property damage; Claim by Dale Larson for property damage; Claim by Mary Leick for property damage; Claim by Sheri Leytem for property damage and loss of revenue; Claim by Jennifer Meyer for property damage; Claim by Rodney Miller for property damage; Claim by Stanley Schwartz for property damage; Suggested Disposition: Receive and File; Refer to City Attorney 3. Disposition of Claims City Attorney advising that the following claims have been referred to Public Entity Risk Services of Iowa, the agent for the Iowa Communities Assurance Pool: Eugene Cliff for property damage; Dale Larson for property damage; Mary Leick for property damage; Sheri Leytem for property damage and loss of revenue; Jennifer Meyer for property damage; Rodney Miller for property damage; Stanley Schwartz for property damage; Suggested Disposition: Receive and File; Concur 4. Mediacom Communications Company Correspondence from Mediacom Communications Company advising the City of programming changes effective on or about June 1, 2015. Suggested Disposition: Receive and File 5. Iowa National Guard Usage Agreement City Manager recommending approval of a Usage Agreement with the Iowa National Guard allowing the Guard to do training at Roosevelt Park. Pg. 1 (This Notice to be posted) NOTICE AND CALL OF PUBLIC MEETING Governmental Body: The City Council of Dubuque, Iowa. Date of Meeting: May 18 , 2015. Time of Meeting: 6:30 o'clock P.M. Place of Meeting: Historic Federal Building, 350 West 6th Street, Dubuque, Iowa. PUBLIC NOTICE IS HEREBY GIVEN that the above mentioned governmental body will meet at the date, time and place above set out. The tentative agenda for said meeting is as follows: Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A Series 2015A Resolution authorizing and providing for the issuance and securing the payment of Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A, by the City of Dubu ue under the provisions of Chapter 418 of the Code of Iowa q of payment thereof, and other related matters 'providing for a method Such additional matters as are set forth on the additional 14 hereto. page(s) attached (number) This notice is given at the direction of the Mayor pursuant to Chapter 21, Code of Iowa, and the local rules of said governmental body. City (ler , Dubuqu May 18, 2015 The City Council of the City of Dubuque, Iowa, met in regualr session, in the Historic Federal Building, 350 West 6th Street, Dubuque, Iowa, at 6:30 o'clock P.M., on the above date. There were present Mayor Pro Tem Lynn V. Sutton in the chair, and the following named Council Members: Mayor Roy D. Buol (via phone), Karla Braig, Joyce Connors, Ric Jones, Kevin Lynch, David Resnick Absent: 1 Council Member Connors introduced the following Resolution entitled "SERIES 2015A RESOLUTION AUTHORIZING AND PROVIDING FOR THE ISSUANCE AND SECURING THE PAYMENT OF SALES TAX INCREMENT REVENUE BONDS (ANNUAL APPROPRIATION PROPERTY TAX SUPPORTED), SENIOR BOND SERIES 2015A, BY THE CITY OF DUBUQUE UNDER THE PROVISIONS OF CHAPTER 418 OF THE CODE OF IOWA, PROVIDING FOR A METHOD OF PAYMENT THEREOF, AND OTHER RELATED MATTERS", and moved that the same be adopted. Council Member Jones seconded the motion to adopt. The roll was called and the vote was, AYES: Sutton, Braig, Buol, Resnick, Connors, Lynch, Jones NAYS: Whereupon, the Mayor declared the resolution duly adopted as follows: RESOLUTION NO. 181-15 SERIES 2015A RESOLUTION AUTHORIZING AND PROVIDING FOR THE ISSUANCE AND SECURING THE PAYMENT OF SALES TAX INCREMENT REVENUE BONDS (ANNUAL APPROPRIATION PROPERTY TAX SUPPORTED), SENIOR BOND SERIES 2015A, BY THE CITY OF DUBUQUE UNDER THE PROVISIONS OF CHAPTER 418 OF THE CODE OF IOWA, PROVIDING FOR A METHOD OF PAYMENT THEREOF, AND OTHER RELATED MATTERS WHEREAS, the City of Dubuque, Iowa (the "Issuer") is a municipal corporation organizing and existing under the laws of the State of Iowa; and WHEREAS, the Bee Branch Watershed, which includes the Issuer's most developed areas where over 50% of city residents either live or work, has experienced flooding impacting thousands of properties and over seventy businesses; and WHEREAS, the City Council has adopted a drainage basin master plan authored by HDR Engineering that outlines improvements to mitigate flooding, collectively referred to as the Bee Branch Watershed Flood Mitigation Project (defined herein as the "Bee Branch Project"); and WHEREAS, the Flood Mitigation Program (Iowa Code Chapter 418) was established by the State of Iowa ("State') to support community projects for the construction and reconstruction of levees, embankments, impounding reservoirs, or conduits that are necessary for the protection of property from the effects of floodwaters and may include the deepening, widening, alteration, change, diversion, or other improvement of watercourses if necessary for the protection of such property from the effects of floodwaters; and WHEREAS, the Issuer submitted an application to the Iowa Flood Mitigation Board requesting the use of $98,494,178 in sales tax increment funds for the Bee Branch Watershed Flood Mitigation Project; and WHEREAS, the Iowa Flood Mitigation Board, acting on December 4, 2013, voted to approve the Issuer's application for construction of the Bee Branch Project, subject to the requirements set forth in Iowa Code Chapter 418 and the administrative rules promulgated under it; and WHEREAS, the Iowa Flood Mitigation Board and the Issuer have entered into an Award Agreement relating to the approved Bee Branch Project activities; and WHEREAS, as contemplated under the Award Agreement, a Flood Project Fund has been created for the Bee Branch Project consisting of state sales tax revenue and any other moneys lawfully received by the Issuer to be used to fund the Bee Branch Project and to pay principal and interest on bonds issued for the Bee Branch Project; and WHEREAS, by Resolution No. 159-14 passed and approved on May 19, 2014 (the "Master Resolution"), the Issuer has heretofore authorized the issuance of $7,190,000 Sales Tax Increment Revenue Bonds (Unlimited Property Tax Supported), Second Lien Series 2014, in order to provide funds to pay costs of the acquisition, construction and installation and equipping of the Bee Branch Watershed Flood Mitigation Project, including those costs associated with the Lower Bee Branch Creek Restoration Project (Phases 4 and 7) and the Bee Branch Flood Control Pumping Station Gates and Replacement Project; and WHEREAS, Section 8.3 of the Master Resolution authorizes the issuance of additional Senior Bonds by the Issuer from time to time, if all of the conditions set forth therein are satisfied; and 3 WHEREAS, the notice of intention of the Issuer to take action for the issuance of not to exceed $24,500,000 Sales Tax Increment Revenue Bonds has heretofore been duly published and no objections to such proposed action have been filed, such Bonds to be issued to pay costs of the acquisition, construction, installation and equipping of the Bee Branch Watershed Flood Mitigation Project, including those costs associated with the Lower Bee Branch Creek Restoration (Phase 4), the Upper Bee Branch Creek Restoration (Phase 7), the Flood Mitigation Gate Replacement (Phase 5), the Flood Control Maintenance Facility (Phase 9), and the North End Storm Sewers (Phase 10), the funding of a debt service reserve for the Bonds, and the related costs for property acquisition, engineering and design and other professional services; and WHEREAS, the Issuer has determined to issue such Bonds as additional Senior Bonds under the Master Resolution, and expects to receive the certifications of a Financial Advisor and report of an Independent Auditor required under said Section 8.3, and has determined that, upon passage of this Series 2015A Resolution and the receipt of the foregoing items, all of the requirements of Article VIII of the Master Resolution with respect to the issuance of additional Senior Bonds will have been satisfied. NOW, THEREFORE, BE IT RESOLVED BY THE E CITY COUNCIL OF THE CITY OF DUBUQUE, AS FOLLOWS: 4 ARTICLE I DEFINITIONS Section 1.1. Definitions. Except as otherwise provided below in this Article I, all words and terms defined in Article I of the Master Resolution shall have the same meanings in this Series 2015A Resolution as such defined words and terms are given in Article I of the Master Resolution. In addition, the following terms shall have the following meanings in this Series 2015A Resolution unless the text expressly or by necessary implication requires otherwise: "Bond Purchase Agreement" means the Bond Purchase Agreement dated May 18, 2015 between the Issuer and the Original Purchaser, relating to the purchase and delivery of the Series 2015A Bonds. "Master Resolution" means Resolution No. 159-14, passed and approved on May 19, 2014, entitled "Master Resolution relating to the issuance of Sales Tax Increment Revenue Bonds by the City of Dubuque under the provisions of Chapter 418 of the Code of Iowa, authorizing and providing for the issuance and securing the payment of Sales Tax Increment Revenue Bonds (Unlimited Property Tax Supported), Second Lien Series 2014, and providing for a method of payment thereof, and related matters," as the same may be amended from time to time. "Original Purchaser" means Robert W. Baird & Co., as the purchaser of the Series 2015A Bonds from the Issuer at the time of their original issuance. "Series 2015A Bonds" means the $20,800,000 Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A, dated the date of delivery, authorized to be issued pursuant to this Series 2015A Resolution. "Series 2015A Costs of Issuance Account" means the account by that name within the Project Fund established in Section 5.1 of the Master Resolution. "Series 2015A Projects" shall mean the Projects being financed with the proceeds of the Series 2015A Bonds, consisting of the acquisition, construction, installation and equipping of the Bee Branch Watershed Flood Mitigation Project, including those costs associated with the Lower Bee Branch Creek Restoration (Phase 4), the Upper Bee Branch Creek Restoration (Phase 7), the Flood Mitigation Gate Replacement (Phase 5), the Flood Control Maintenance Facility (Phase 9), and the North End Storm Sewers (Phase 10), the funding of a debt service reserve for the Series 2015A Bonds, and the related costs for property 5 acquisition, engineering and design and other professional services, as described generally in the plans and specifications on file from time to time with the Issuer. "Series 2015A Projects Account" means the account by that name within the Project Fund established in Section 5.1 of the Master Resolution. "Series 2015A Rebate Account" means the account by that name within the Rebate Fund established in Section 6.10 of the Master Resolution. "Series 2015A Resolution" means this Series Resolution of the City Council of the Issuer. "Shortfall" shall have the meaning described in Section 2.1 of this Series 2015A Resolution. "Tax Exemption Certificate" means the Tax Exemption Certificate executed by the Treasurer and delivered at the time of issuance and delivery of the Series 2015A Bonds. ARTICLE II THE SERIES 2015A BONDS Section 2.1. Details of Series 2015A Bonds. (a) Authorization, Purpose and Maturities. Pursuant to the provisions of the Master Resolution and in particular Section 8.3 thereof, there are hereby authorized to be issued, negotiable, serial, fully registered Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported), Senior Bond Series 2015A, in the aggregate principal amount of $20,800,000, dated the date of delivery, for the purpose of constructing the Series 2015A Projects and paying Project Costs relating thereto, and to pay related Costs of Issuance. The Series 2015A Bonds shall be designated "CITY OF DUBUQUE, IOWA, SALES TAX INCREMENT REVENUE BONDS (ANNUAL APPROPRIATION PROPERTY TAX SUPPORTED), SENIOR BOND SERIES 2015A", and bear interest from the date thereof, until payment thereof, at the office of the Paying Agent, said interest payable on December 1, 2015 and semiannually thereafter on the 1st day of June and December in each year until maturity at the rates hereinafter provided. The Series 2015A Bonds shall be issued as Senior Bonds under the Master Resolution, and all of the applicable terms, conditions and provisions of the Master Resolution relating to Senior Bonds shall be deemed and construed to apply to the Series 2015A Bonds to the same extent as if fully set forth herein. The Series 2015A Bonds and the Registrar's Certificate of Authentication shall be in substantially the form set forth in Exhibit A attached hereto, with such variations, omissions, substitutions and insertions as are required or permitted by this Series 2015A Resolution. The Series 2015A Bonds shall be executed by the manual or facsimile signature of the Mayor and attested by the manual or facsimile signature of the City Clerk of the Issuer, and shall be fully registered as to both principal and interest as provided in this Series 2015A Resolution; principal, interest and premium, if any shall be payable at the office of the Paying Agent by mailing of a check, wire transfer or automated clearing house system transfer to the registered owner of the Bond. The Series 2015A Bonds shall be issued as Depository Bonds and shall mature and bear interest as follows: SERIAL BONDS Interest Principal Maturity Rate Amount (June 1st) 3.000% $1,930,000 2023 5.000% $75,000 2023 3.125% $1,145,000 2024 5.000% $925,000 2024 3.250% $1,975,000 2025 5.000% $175,000 2025 3.250% $2,225,000 2026 3.500% $2,295,000 2027 3.625% $2,375,000 2028 3.750% $1,960,000 2029 5.000% $500,000 2029 4.000% $2,560,000 2030 4.000% $2,660,000 2031 (b) Stand-by Levy of Debt Service Taxes. The Series 2015A Bonds shall be payable from the Pledged Revenues, as described in Article VI of the Master Resolution. For the purpose of providing funds to pay the Principal of and interest on the Series 2015A Bonds (but not other Bonds) in the event that the Sales Tax Increment Revenues and amounts on deposit in the Flood Project Fund are otherwise insufficient to do so, there is hereby appropriated to the Sinking Fund, subject to non -appropriation as 7 described in subsections (c) and (d) hereof, and levied for each future year the following direct annual tax on all of the taxable property in Dubuque, Iowa, to -wit: FISCAL YEAR (JULY 1 TO JUNE 30) AMOUNT YEAR OF COLLECTION $732,991 2015/2016 $762,650 2016/2017 $762,650 2017/2018 $762,650 2018/2019 $762,650 2019/2020 $762,650 2020/2021 $762,650 2021/2022 $2,767,650 2022/2023 $2,771,000 2023/2024 $2,768,969 2024/2025 $2,771,031 2025/2026 $2,768,719 2026/2027 $2,768,394 2027/2028 $2,767,300 2028/2029 $2,768,800 2029/2030 $2,766,400 2030/2031 Notwithstanding the foregoing, the above levies of Debt Service Taxes shall not be made unless and until such time as the Issuer determines there has been (or will be) a Shortfall and includes all or a portion of such levy amounts in its annual budget under subsection (c) of this Section 2.1. (c) Determination and Funding of Shortfall. In the event that the amounts on deposit in the Sinking Fund, Debt Service Reserve Account and Additional Projects Account on March 15 of any year are not sufficient to make the payments of the Principal of and interest due on the Series 2015A Bonds on the following June 1 and during the following Fiscal Year (the difference between such available amounts and the amounts due on the Series 2015A Bonds on such dates being referred to herein as a "Shortfall"), the Issuer presently intends to include within its budget for that Fiscal Year a levy of Debt Service Taxes in such amount as may be necessary to make up the Shortfall and timely pay the full amount of the Principal of and interest due on the Series 2015A Bonds on the following June 1 and during such Fiscal Year, and for that purpose has authorized the stand-by levy set forth in subsection (b) above; provided, however, that this stand-by levy and expression of current intent does not create and shall not be construed as creating a general, legal or enforceable obligation of the Issuer to levy such taxes and 8 appropriate such funds for any Fiscal Year, and the decision to levy such taxes and appropriate such funds for a Fiscal Year to make up a Shortfall shall be made in the sole discretion of the then current Governing Body of the Issuer. On or before March 15 of each year the Governing Body by resolution shall determine whether or not to include within its budget a levy of Debt Service Taxes for the next succeeding Fiscal Year for the purpose of making up a Shortfall. If the Governing Body determines to budget for such a levy and appropriate Debt Service Taxes for the foregoing purposes for such Fiscal Year, the Issuer shall collect such amounts into the debt service fund of the Issuer and thereafter transfer the same to the Sinking Fund for application to the payment of Principal of and interest on the Series 2015A Bonds during such Fiscal Year and/or to the Debt Service Reserve Account to replenish the same. (d) Non -Appropriation. Notwithstanding anything in this Series 2015A Resolution to the contrary, the levy, collection and transfer of Debt Service Taxes for the payments of any portion of the Principal and interest due on the Series 2015A Bonds permitted under this section shall not constitute a mandatory charge or a requirement in any ensuing Fiscal Year beyond the then current Fiscal Year for which the Issuer has determined to make such a levy and appropriated the funds thereby received as described herein, and the Issuer shall have no continuing obligation to budget for, levy, collect or transfer Debt Service Taxes to the Flood Project Fund for the payment of any portion of the Principal of or interest due on the Series 2015A Bonds, and no provision of this Series 2015A Resolution or the Series 2015A Bonds shall be construed or interpreted as creating a general obligation of the Issuer or other financial obligation of the Issuer for any future Fiscal Year or a debt within the meaning of any constitutional or statutory debt limitation. The right reserved to the Issuer to levy Debt Service Taxes for the payments of Principal of and interest on the Series 2015A Bonds shall be subject at all times to Non -Appropriation by the Governing Body. If a Shortfall will occur in any Fiscal Year, and in the event the Governing Body does not budget for, levy and appropriate Debt Service Taxes for such Fiscal Year in amounts sufficient to meet the payments of Principal of and interest due on the Series 2015A Bonds during such Fiscal Year, the Issuer's obligations under the Series 2015A Bonds shall be limited to the funds held on deposit from time to time in the Flood Project Fund. The Issuer shall give notice to the Original Purchaser of any Non -Appropriation. Upon the occurrence of any such Non - Appropriation, the Issuer shall not be obligated to make payment from any source of any amounts in respect of Principal and interest due on the Series 2015A Bonds beyond those amounts otherwise held on deposit from time to time in the Flood Project Fund, and no Event of Default shall be deemed to have occurred under Section 10.1 of the Master Resolution, and the Issuer shall not be liable to the holders of the Series 2015A Bonds for any remaining amounts due on the Series 2015A Bonds or for any costs, damages (including but not limited to consequential damages) or expenses incurred by the holders of the Series 2015A Bonds as a result of the exercise by the Issuer of the foregoing right 9 of Non -Appropriation, so long as the Issuer otherwise applies the amounts held on deposit from time to time in the Flood Project Fund for that purpose. (e) Certification to County. Prior to the issuance and delivery of the Series 2015A Bonds a certified copy of this Series 2015A Resolution shall be filed in the office of the County Auditor of Dubuque County to evidence the Issuer's pledge (subject to non -appropriation) of the Debt Service Taxes described herein. Section 2.2. Appointment of Registrar. Wells Fargo Bank, N.A. is hereby appointed as Registrar and Paying Agent for the Series 2015A Bonds under the terms of this Series 2015A Resolution. Section 2.3. Execution, Authentication and Delivery of the Series 2015A Bonds. Upon the adoption of this Series 2015A Resolution, the Mayor and City Clerk shall execute and deliver the Series 2015A Bonds to the Registrar, who shall authenticate the same and deliver the same to or upon order of the Original Purchaser. No such Series 2015A Bond shall be valid or obligatory for any purpose or shall be entitled to any right or benefit hereunder unless the Registrar shall duly endorse and execute on such Series 2015A Bond a Certificate of Authentication substantially in the form of the Certificate herein set forth. Such Certificate upon any such Series 2015A Bond executed on behalf of the Issuer shall be conclusive evidence that the Series 2015A Bond so authenticated has been duly issued under this Series 2015A Resolution and that the holder thereof is entitled to the benefits of this Series 2015A Resolution. ARTICLE III REDEMPTION OF BONDS Section 3.1. Optional Redemption. The Series 2015A Bonds maturing on or after June 1, 2026 may be called for redemption by the Issuer and paid before maturity on June 1, 2025 or any date thereafter, from any funds regardless of source, in whole or in part, in any order of maturity and within an annual maturity by lot. The terms of any redemption shall be par, plus accrued interest to date of call. ARTICLE IV DELIVERY AND APPLICATION OF PROCEEDS 10 Section 4.1. Application of Series 2015A Bond Proceeds. The Series 2015A Bonds shall be delivered as provided in Sections 6.1 and 6.2 and the proceeds thereof shall be applied as follows: (i) An amount sufficient to pay the Costs of Issuance of the Series 2015A Bonds shall be deposited into the Series 2015A Costs of Issuance Account. (ii) An amount equal to the Debt Service Reserve Requirement for the Series 2015A Bonds shall be deposited into the Debt Service Reserve Account. (iii) The amount of $1,495,641.39 shall be deposited into the Capitalized Interest Subaccount of the Bond Principal and Interest Account and used to pay interest on the Series 2015A Bonds through June 1, 2017. (iv) The balance of proceeds shall be deposited into the Series 2015A Projects Account of the Project Fund and applied thereafter to pay Project Costs of the Series 2015A Projects. Section 4.2. Debt Service Reserve Requirement. The Series 2015A Bonds shall be secured by and payable from amounts held on deposit in the Debt Service Reserve Account established under the Master Resolution. The Debt Service Reserve Requirement for the Series 2015A Bonds shall be equal to $2,080,000. ARTICLE V TAX PROVISIONS Section 5.1. Disposition of Bond Proceeds; Arbitrage Not Permitted. The Issuer reasonably expects and covenants that no use will be made of the proceeds from the issuance and sale of the Series 2015A Bonds issued hereunder which will cause any of the Series 2015A Bonds to be classified as arbitrage bonds within the meaning of Section 148(a) and (b) of the Code, and that throughout the term of said Series 2015A Bonds it will comply with the requirements of said statute and regulations issued thereunder. To the best knowledge and belief of the Issuer, there are no facts or circumstances that would materially change the foregoing statements or the conclusion that it is not expected that the proceeds of the Series 2015A Bonds will be used in a manner that would cause such Bonds to be arbitrage bonds. Without limiting the generality of the foregoing, the Issuer hereby agrees to comply with the provisions of the Tax Exemption Certificate and the provisions of the Tax Exemption Certificate are hereby incorporated 11 by reference as part of this Series 2015A Resolution. The Treasurer is hereby directed to make and insert all calculations and determinations necessary to complete the Tax Exemption Certificate in all respects and to execute and deliver the Tax Exemption Certificate at issuance of the Series 2015A Bonds to certify as to the reasonable expectations and covenants of the Issuer at that date. The Issuer covenants that it will treat as yield restricted any proceeds of the Series 2015A Bonds remaining unexpended after three years from the issuance and any other funds required by the Tax Exemption Certificate to be so treated. If any investments are held with respect to the Series 2015A Bonds, the Issuer shall treat the same for the purpose of restricted yield as held in proportion to the original principal amounts of each issue. The Issuer covenants that it will exceed any investment yield restriction provided in this Series 2015A Resolution only in the event that it shall first obtain an opinion of bond counsel that the proposed investment action will not cause the Series 2015A Bonds to be classified as arbitrage bonds under Section 148(a) and (b) of the Code. The Issuer covenants that it will proceed with due diligence to spend the proceeds of the Series 2015A Bonds for the purpose set forth in this Series 2015A Resolution. The Issuer further covenants that it will make no change in the use of the proceeds available for the construction of facilities or change in the use of any portion of the facilities constructed therefrom by persons other than the Issuer or the general public unless it has obtained an opinion of bond counsel or a revenue ruling that the proposed project or use will not be of such character as to cause interest on any of the Series 2015A Bonds not to be exempt from federal income taxes in the hands of holders under the provisions of the Code. Section 5.2. Additional Covenants, Representations and Warranties of the Issuer. The Issuer certifies and covenants with the purchasers and holders of the Series 2015A Bonds from time to time outstanding that the Issuer through its officers, (a) will make such further specific covenants, representations and assurances as may be necessary or advisable; (b) comply with all representations, covenants and assurances contained in the Tax Exemption Certificate, which Tax Exemption Certificate shall constitute a part of the contract between the Issuer and the owners of the Series 2015A Bonds; (c) consult with bond counsel (as defined in the Tax Exemption Certificate); (d) pay to the United States, as necessary, such sums of money representing required rebates of excess arbitrage profits relating to the Series 2015A Bonds; (e) file such forms, statements and supporting documents as may be required and in a timely manner; and (f) if deemed necessary or advisable by its officers, to employ and pay fiscal agents, financial advisors, attorneys and other persons to assist the Issuer in such compliance. 12 ARTICLE VI MISCELLANEOUS PROVISIONS Section 6.1. Delivery of Series 2015A Bonds. The Issuer shall deliver the executed Series 2015A Bonds to or upon order of the Original Purchaser in accordance with, and at the price set forth in, the Bond Purchase Agreement. Section 6.2. Continuing Disclosure. The Issuer hereby covenants and agrees that it will comply with and carry out all of the provisions of the Continuing Disclosure Certificate, and the provisions of the Continuing Disclosure Certificate are hereby approved and incorporated by reference as part of this Resolution and made a part hereof and the Mayor and City Clerk are hereby authorized to execute and deliver the same at issuance of the Series 2015A Bonds. Notwithstanding any other provision of this Resolution, failure of the Issuer to comply with the Continuing Disclosure Certificate shall not be considered an event of default under this Resolution; however, any holder of the Series 2015A Bonds or Beneficial Owner may take such actions as may be necessary and appropriate, including seeking specific performance by court order, to cause the Issuer to comply with its obligations under the Continuing Disclosure Certificate. For purposes of this Section, "Beneficial Owner" means any person which (a) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, any Series 2015A Bonds (including persons holding Series 2015A Bonds through nominees, depositories or other intermediaries), or (b) is treated as the owner of any such Bonds for federal income tax purposes. Section 6.3. Official Statement. The use and distribution of the Preliminary Official Statement is hereby authorized and approved, and the execution and delivery of the Official Statement in final form shall be and is hereby authorized, ratified, confirmed, and approved. The Budget Director is hereby authorized and directed to ratify, confirm, approve, execute, and deliver the Official Statement on behalf of the Issuer, and the execution of the Official Statement by the Budget Director shall constitute conclusive evidence of each such officer's ratification, confirmation, approval, and delivery thereof on behalf of the Issuer. Section 6.4. Registrar and Paying Agent Agreement. The Registrar and Paying Agreement between the Issuer and Wells Fargo Bank, N.A. with respect to the Series 2015A Bonds is hereby approved, and the Mayor and City Clerk are hereby authorized and directed to execute and deliver the same on behalf of the Issuer. Section 6.5. General Authorization. From and after the date of adoption of this Series 2015A Resolution, the officers, employees and agents of the Issuer are hereby authorized to do all such acts and things and to execute and deliver any and all other 13 documents, agreements, certificates and instruments relating to the Series 2015A Bonds, the investment of the proceeds thereof and the other transactions contemplated on the part of the Issuer by this Series 2015A Resolution, including, but not limited to, the Tax Exemption Certificate referred to in Section 5.1 hereof. Section 6.6. Construction. Except to the extent set forth herein, all of the applicable terms, conditions and provisions of the Master Resolution relating to Senior Bonds shall be deemed and construed to apply to the Series 2015A Bonds to the same extent as if fully set forth herein. Except as may otherwise be provided herein, the Master Resolution shall remain in full force and effect and applicable to the Series 2015A Bonds. Section 6.7. Severability. If any section, paragraph, or provision of this Series 2015A Resolution shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions. Section 6.8. Repeal of Conflicting Ordinances or Resolutions and Effective Date. All other ordinances, resolutions and orders, or parts thereof, in conflict with the provisions of this Series 2015A Resolution are, to the extent of such conflict, hereby repealed; and this Series 2015A Resolution shall be in effect from and after its adoption. PASSED AND APPROVED this 18th day of May, 2015. ATTEST: 14 EXHIBIT A REGISTERED STATE OF IOWA REGISTERED CERTIFICATE NO. 1 COUNTY OF DUBUQUE $ CITY OF DUBUQUE SALES TAX INCREMENT REVENUE BOND (ANNUAL APPROPRIATION PROPERTY TAX SUPPORTED) SENIOR BOND SERIES 2015A Rate Maturity Bond Date Cusip No. The City of Dubuque, Iowa, a municipal corporation organized and existing under and by virtue of the Constitution and laws of the State of Iowa (the "Issuer"), for value received, promises to pay from the source and as hereinafter provided, on the maturity date indicated above, to CEDE & CO. or registered assigns, the principal sum of DOLLARS ($ ) in lawful money of the United States of America, on the maturity date shown above, only upon presentation and surrender hereof at the office of Wells Fargo Bank, N.A., Paying Agent of this issue, or its successor, with interest on said sum from the date hereof until paid at the rate per annum specified above, payable on December 1, 2015, and semiannually thereafter on the 1st day of June and December in each year. Interest and principal shall be paid to the registered holder of the Bond as shown on the records of ownership maintained by the Registrar as of the 15th day preceding such interest payment date. Interest shall be computed on the basis of a 360 -day year of twelve 30 -day months. This Bond is issued pursuant to the provisions of Section 418.14 of the Code of Iowa, as amended, for the purpose of paying costs of the acquisition, construction, installation and equipping of the Bee Branch Watershed Flood Mitigation Project, including those costs associated with the Lower Bee Branch Creek Restoration (Phase 4), the Upper Bee Branch Creek Restoration (Phase 7), the Flood Mitigation Gate Replacement (Phase 5), the Flood Control Maintenance Facility (Phase 9), and the North End Storm Sewers (Phase 10), the funding of a debt service reserve for the Bonds, and the related costs for property acquisition, engineering and design and other professional A-1 services, in conformity to a Master Resolution of the City Council of said City duly passed and approved on May 19, 2014 (the "Master Resolution") and a Series 2015A Resolution duly passed and approved on May 18, 2015 (the "Series 2015A Resolution"). Capitalized terms not defined herein shall have the meanings given to them in the Master Resolution. Unless this certificate is presented by an authorized representative of The Depository Trust Company, a limited purpose trust company ("DTC"), to the Issuer or its agent for registration of transfer, exchange or payment, and any certificate issued is registered in the name of Cede & Co. or such other name as requested by an authorized representative of DTC (and any payment is made to Cede & Co. or to such other entity as is requested by an authorized representative of DTC), ANY TRANSFER, PLEDGE OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL inasmuch as the registered owner hereof, Cede & Co., has an interest herein. Bonds maturing on or after June 1, 2026 may be called for redemption by the Issuer and paid before maturity on June 1, 2025 or any date thereafter, from any funds regardless of source, in whole or from time to time in part, in any order of maturity and within an annual maturity by lot. The terms of redemption shall be par, plus accrued interest to date of call. Thirty days' notice of redemption shall be given by first class mail to the registered owner of the Bond. Failure to give such notice by mail to any registered owner of the Bonds or any defect therein shall not affect the validity of any proceedings for the redemption of the Bonds. All Bonds or portions thereof called for redemption will cease to bear interest after the specified redemption date, provided funds for their redemption are on deposit at the place of payment. Ownership of this Bond may be transferred only by transfer upon the books kept for such purpose by Wells Fargo Bank, N.A., the Registrar. Such transfer on the books shall occur only upon presentation and surrender of this Bond at the office of the Registrar as designated below, together with an assignment duly executed by the owner hereof or his duly authorized attorney in the form as shall be satisfactory to the Registrar. Issuer reserves the right to substitute the Registrar and Paying Agent but shall, however, promptly give notice to registered bondholders of such change. All Bonds shall be negotiable as provided in Article 8 of the Uniform Commercial Code and Section 384.83(5) of the Code of Iowa, subject to the provisions for registration and transfer contained in the Master Resolution. This Bond and the series of which it forms a part, other bonds ranking on a parity therewith, and any additional bonds or notes which may be hereafter issued and A-2 outstanding from time to time on a parity with said Bonds, as provided in the Master Resolution of which notice is hereby given and is hereby made a part hereof, are payable from and secured by a pledge of certain Pledged Revenues, as defined and provided in said Master Resolution, to be deposited and held in a Flood Project Fund of the Issuer. The Pledged Revenues include, but only to the extent appropriated by the City Council of the Issuer, the levy of Debt Service Taxes that may be levied and deposited from time to time into the Flood Project Fund of the Issuer, referred to and authorized in Section 418.14 of the Code of Iowa, in the event of a Shortfall (as defined in the Master Resolution), but the levy of such Debt Service Taxes is subject to Non -Appropriation in any Fiscal Year. The Series 2015A Bonds do not constitute a general obligation of the Issuer, and shall not constitute a debt within the meaning of any constitutional debt limitation. The Series 2015A Bonds shall not directly or indirectly obligate the Issuer to levy Debt Service Taxes to make any payments thereof during a Fiscal Year beyond those for which such funds may have been appropriated by the City Council for such Fiscal Year. In the event that the amounts on deposit in the Sinking Fund, Debt Service Reserve Account and Additional Projects Account of the Flood Project Fund in any Fiscal Year are not sufficient to meet the payments of Principal of and interest due on the Series 2015A Bonds, and the City Council of the Issuer does not budget, levy and transfer from the debt service fund of the Issuer funds sufficient to meet the payments of Principal of and interest due under the Series 2015A Bonds during such Fiscal Year (a "Non -Appropriation"), the Issuer's obligations under the Series 2015A Bonds shall be limited to the amounts held on deposit from time to time in the Flood Project Fund. The Issuer shall give notice to the Original Purchaser (as defined in the Resolution) of any Non -Appropriation. Upon the occurrence of any such Non -Appropriation, the Issuer shall not be obligated to make payment from any source of any amounts in respect of Principal and interest due on the Series 2015A Bonds beyond those amounts held in the Flood Project Fund, and the Issuer shall not be liable to the holders of such Series 2015A Bonds for any other amounts due under the Series 2015A Bonds or for any costs, damages (including but not limited to consequential damages) or expenses incurred by the holders of such Series 2015A Bonds as a result of the exercise by the Issuer of the foregoing right of Non -Appropriation, so long as the Issuer otherwise applies the amounts held on deposit from time to time in the Flood Project Fund for that purpose. THE SERIES 2015A BONDS SHALL NOT BE DEEMED TO CONSTITUTE A DEBT OF THE ISSUER OR A PLEDGE OF THE FAITH AND CREDIT OF THE ISSUER. THE SERIES 2015A BONDS SHALL NOT BE PAYABLE FROM OR A CHARGE UPON ANY FUNDS OTHER THAN THE REVENUES AND AMOUNTS PLEDGED TO THE PAYMENT THEREOF, NOR SHALL THE ISSUER BE SUBJECT TO ANY PECUINARY LIABILITY THEREON. NO OWNER OR OWNERS OF THIS BOND SHALL EVER HAVE THE RIGHT TO COMPEL ANY A-3 EXERCISE OF THE TAXING POWER OF THE ISSUER TO PAY THIS BOND OR THE INTEREST HEREON, NOR TO ENFORCE PAYMENT OF THIS BOND AGAINST ANY PROPERTY OF THE ISSUER; NOR SHALL THIS BOND CONSTITUTE A CHARGE, LIEN OR ENCUMBRANCE, LEGAL OR EQUITABLE, UPON ANY PROPERTY OF THE ISSUER, EXCEPT FOR THE PLEDGED REVENUES. The Master Resolution and the Series 2015A Resolution contain more particular statements of the covenants and provisions securing the Series 2015A Bonds, the conditions under which the owner of this Series 2015A Bond may enforce covenants (other than the covenant to pay Principal of this Series 2015A Bond when due from the sources provided, the right to enforce which is unconditional), the conditions under which additional Bonds may be issued under the Master Resolution, and the conditions upon which the Master Resolution may be amended with the consent of the owners of not less than two-thirds in aggregate Principal amount of the Senior Bonds Outstanding. Upon the occurrence of an Event of Default under the Master Resolution, the owner of this Series 2015A Bond shall be entitled to the remedies provided in the Master Resolution. And it is hereby represented and certified that all acts, conditions and things requisite, according to the laws and Constitution of the State of Iowa, to exist, to be had, to be done, or to be performed precedent to the lawful issue of this Bond, have been existent, had, done and performed as required by law. IN TESTIMONY WHEREOF, said Issuer by its City Council has caused this Bond to be signed by the manual signature of its Mayor and attested by the manual signature of its City Clerk, with the seal of said Issuer impressed hereon, and authenticated by the manual signature of an authorized representative of the Registrar, Welts Fargo Bank, N.A., Minneapolis, Minnesota. (SEAL) CITY OF DUBUQUE, IOWA By: By: City Clerk Mayor Date of authentication: This is one of the Bonds described in the within mentioned Series 2015A Resolution, as registered by Wells Fargo Bank, N.A. A-4 WELLS FARGO BANK, N.A., Registrar By: Authorized Signature Registrar and Transfer Agent: Wells Fargo Bank, N.A. Paying Agent: Wells Fargo Bank, N.A. ASSIGNMENT For value received, the undersigned hereby sells, assigns and transfers unto (Social Security or Tax Identification No. the within Bond and does hereby irrevocably constitute and appoint attorney in fact to transfer the said Bond on the books kept for registration of the within Bond, with full power of substitution in the premises. Dated SIGNATURE ) GUARANTEED ) (Person(s) executing this Assignment sign(s) here) IMPORTANT - READ CAREFULLY The signature(s) to this Power must correspond with the name(s) as written upon the face of the certificate(s) or bond(s) in every particular without alteration or enlargement or any change whatever. Signature guarantee must be provided in accordance with the prevailing standards and procedures of the Registrar and Transfer Agent. Such standards and procedures may require signature to be guaranteed by certain eligible guarantor institutions that participate in a recognized signature guarantee program. A-5 9 INFORMATION REQUIRED FOR REGISTRATION OF TRANSFER Name of Transferee(s) Address of Transferee(s) Social Security or Tax Identification Number of Transferee(s) Transferee is a(n): Individual* Corporation Partnership Trust *If the Bond is to be registered in the names of multiple individual owners, the names of all such owners and one address and social security number must be provided. The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though written out in full according to applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN as joint tenants with right of survivorship and not as tenants in common IA UNIF TRANS MIN ACT - 01087629-1 \ 10422.162 A-6 Custodian (Cust) (Minor) under Iowa Uniform Transfers to Minors Act (State) STATE OF IOWA COUNTY OF DUBUQUE CERTIFICATE ) SS I, the undersigned City Clerk of Dubuque, Iowa, do hereby certify that attached is a true and complete copy of the portion of the corporate records of said Municipality showing proceedings of the Council, and the same is a true and complete copy of the action taken by said Council with respect to said matter at the meeting held on the date indicated in the attachment, which proceedings remain in full force and effect, and have not been amended or rescinded in any way; that meeting and all action thereat was duly and publicly held in accordance with a notice of meeting and tentative agenda, a copy of which was timely served on each member of the Council and posted on a bulletin board or other prominent place easily accessible to the public and clearly designated for that purpose at the principal office of the Council (a copy of the face sheet of said agenda being attached hereto) pursuant to the local rules of the Council and the provisions of Chapter 21, Code of Iowa, upon reasonable advance notice to the public and media at least twenty-four hours prior to the commencement of the meeting as required by said law and with members of the public present in attendance; I further certify that the individuals named therein were on the date thereof duly and lawfully possessed of their respective City offices as indicated therein, that no Council vacancy existed except as may be stated in said proceedings, and that no controversy or litigation is pending, prayed or threatened involving the incorporation, organization, existence or boundaries of the City or the right of the individuals named therein as officers to their respective positions. WITNESS my hand and the seal of said Municipality hereto affixed this 18th day of May, 2015. SEAL City Clerk, Dubuque, fowa 15 ROLL CALL ORDER FOR MEETING OF May 18, 2015 Sutton, Braig, Buol, Resnick, Connors, Lynch, Jones CITY OF DUBUQUE, IOWA CITY COUNCIL MEETING Historic Federal Building 350 W. 6th Street May 18, 2015 Council meetings are video streamed live and archived at www.cityofdubuque.org/media and on Dubuque's CityChannel on the Mediacom cable system at Channel 8 (analog) and 85.2 (digital). 1. 5:15 PM - Parks to People Presentation 1. Public Works Week (May 17 - 23) WORK SESSION REGULAR SESSION 6:30 PM PLEDGE OF ALLEGIANCE PROCLAMATION(S) CONSENT ITEMS The consent agenda items are considered to be routine and non -controversial and all consent items will be normally voted upon in a single motion without any separate discussion on a particular item. If you would like to discuss one of the Consent Items, please go to the microphone and be recognized by the Mayor and state the item you would like removed from the Consent Agenda for separate discussion and consideration. 1. Minutes and Reports Submitted Civil Service Commission of 4-1; Library Board of 4-1; Human Right Commission 4-13; Library Board of Trustees Report of 4-23; Parks and Recreation Commission of 4-14; Zoning Advisory Commission of 5-6; Zoning Board of Adjustments of 4- 23; Proof of Publication for City Council Proceedings of 4-20. Suggested Disposition: Receive and File 2. Notice of Claims and Suits Claim by Eugene Cliff for property damage; Claim by Dale Larson for property damage; Claim by Mary Leick for property damage; Claim by Sheri Leytem for property damage and loss of revenue; Claim by Jennifer Meyer for property damage; Claim by Rodney Miller for property damage; Claim by Stanley Schwartz for property damage; Suggested Disposition: Receive and File; Refer to City Attorney 3. Disposition of Claims City Attorney advising that the following claims have been referred to Public Entity Risk Services of Iowa, the agent for the Iowa Communities Assurance Pool: Eugene Cliff for property damage; Dale Larson for property damage; Mary Leick for property damage; Sheri Leytem for property damage and loss of revenue; Jennifer Meyer for property damage; Rodney Miller for property damage; Stanley Schwartz for property damage; Suggested Disposition: Receive and File; Concur 4. Mediacom Communications Company Correspondence from Mediacom Communications Company advising the City of programming changes effective on or about June 1, 2015. Suggested Disposition: Receive and File 5. Iowa National Guard Usage Agreement City Manager recommending approval of a Usage Agreement with the Iowa National Guard allowing the Guard to do training at Roosevelt Park. Pg. 1 AHLERS COONEY, P.C. 100 COURT AVENUE.SUITE 600 DES MOINES,IOWA 50309-2231 PHONE:515-243-7611 FAX:515-243-2149 WWW.AHLERSLAW.COM William J.Noth Direct Dial: wnoth@ahlerstaw.com (515)246-0332 May 8, 2015 Ms. Jenny Larson Budget Director City of Dubuque 50 West 13th Street Dubuque, Iowa 52001 RE: Sales Tax Increment Revenue Bonds (Annual Appropriation Property Tax Supported); Senior Bond Series 2015A Dear Ms. Larson: With this letter I am enclosing suggested proceedings to be acted upon by the Council in approving a Bond Purchase Agreement ("Agreement") between the City and Robert W. Baird & Co. in connection with the issuance of the above-described Bonds. It is my understanding that such a proposal is expected to be received and considered at the May 18, 2015 meeting of the Council. The form of Agreement will be delivered to you separately, once it has been finalized. Certain details of the Agreement, particularly Exhibit A, will not be determined until the day of the Council meeting; those replacement pages will be forwarded as soon as the Bond pricing has been finalized. Also enclosed are suggested proceedings to authorize the issuance of the above- referenced Senior Bond Series 2015A. This is referred to as the "Series 2015A Resolution" in the preliminary Official Statement that has previously been forwarded to the Council. The Series 2015A Resolution includes the particular details of the Bonds, but has a number of blank spaces in it that will be completed once the specific terms of the Series 2015A Bonds are established on May 18th. We will forward replacement pages at that time. May 8, 2015 Page 2 Extra copies of the proceedings are enclosed to be completed as the originals and returned to us for our transcript of the action taken. Should you have any questions, please don't hesitate to contact me. Very truly yours, William J. Noth WJN:dc Enclosures cc: . Barry Lindahl (w/encl.) Ken TeKippe (w/encl.) Tionna Pooler (w/encl.) 01108446-IU 0422-162