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HomeMy WebLinkAbout6.j. 2017A G.O. Improvement Bonds - Authorizing Issuance and Setting Bond Sale EXECUTIVE SUMMARY City Council Meeting Date: June 20, 2017 AGENDA ITEM: 2017A G.O. Improvement Bonds - Authorizing Issuance and Setting Bond Sale AGENDA SECTION: Consent PREPARED BY: Jeff May, Finance Director AGENDA NO. 6.j. ATTACHMENTS: Resolution and Recommendations APPROVED BY: LJM RECOMMENDED ACTION: Motion to adopt a Resolution Providing for the Competitive Negotiated Sale of $1,505,000 General Obligation Improvement Bonds, Series 2017A. ISSUE The authorization to issue bonds for the construction of street and utility improvements for the Greystone 6th Addition. BACKGROUND The item for your consideration is authorizing the issuance and setting the sale of General Obligation Improvement bonds for the Greystone 6th Addition. The developer has requested that the City issue these bonds that will be repaid through special assessments levied for these projects. Bids will be open until Tuesday, July 18, 2017, at 10:00 A.M. at the offices of Springsted Incorporated. The bids will be tabulated there and then consideration for award of the Bonds will be by the City Council at 7:00 P.M., Central Time, of the same day. SUMMARY Recommend the above motion. 501045v1 JSB RS125-20 City of Rosemount Dakota County, Minnesota Resolution 2017-__ Resolution Providing for the Competitive Negotiated Sale of $1,505,000 General Obligation Improvement Bonds, Series 2017A WHEREAS, the City Council of the City of Rosemount, Minnesota (the “City”), has heretofore determined that it is necessary and expedient to issue its $1,505,000 General Obligation Improvement Bonds, Series 2017A (the “Bonds”) to finance street and utility improvements in the City; WHEREAS, the City has retained Springsted Incorporated, in Saint Paul, Minnesota (“Springsted”), as its independent financial advisor and is therefore authorized to sell these obligations by a competitive negotiated sale in accordance with Minnesota Statutes, Section 475.60, Subdivision 2(9); and NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Rosemount, Minnesota, as follows: 1. Authorization; Findings. The City Council hereby authorizes Springsted to solicit bids for the competitive negotiated sale of the Bonds. 2. Meeting; Bid Opening. This City Council shall meet at the time and place specified in the Terms of Proposal attached hereto as Exhibit A for the purpose of considering sealed bids for, and awarding the sale of, the Bonds. The Administrator, or designee, shall open bids at the time and place specified in such Terms of Proposal. 3. Terms of Proposal. The terms and conditions of the Bonds and the negotiation thereof are fully set forth in the “Terms of Proposal” attached hereto as Exhibit A and hereby approved and made a part hereof. 4. Official Statement. In connection with said competitive negotiated sale, the Administrator, Finance Director and other officers or employees of the City are hereby authorized to cooperate with Springsted and participate in the preparation of an official statement for the Bonds, and to execute and deliver it on behalf of the City upon its completion. (The remainder of this page is intentionally left blank) RESOLUTION 2017-___ 2 501045v1 JSB RS125-20 ADOPTED this 20th day of June, 2017. ______________________________________ William H. Droste, Mayor ATTEST: Clarissa Hadler, City Clerk 501045v1 JSB RS125-20 CERTIFICATION STATE OF MINNESOTA ) COUNTY OF DAKOTA ) ss CITY OF ROSEMOUNT ) I am the duly appointed, acting and qualified City Clerk of the City of Rosemount, Dakota County, Minnesota do hereby certify that I have examined the City of Rosemount records and the Minute Book of said City for the meeting of the 20th of June, 2017 A RESOLUTION PROVIDING FOR THE COMPETITIVE NEGOTIATED SALE OF $1,505,000 GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2017A was approved and is a true and correct copy of the City Proceedings relating to said Resolution. IN WITNESS WHEREOF, I have hereunto set my hand and seal of said City this 20th day of June, 2017. City Clerk City of Rosemount Dakota County, Minnesota A-1 501045v1 JSB RS125-20 EXHIBIT A THE CITY HAS AUTHORIZED SPRINGSTED INCORPORATED TO NEGOTIATE THIS ISSUE ON ITS BEHALF. PROPOSALS WILL BE RECEIVED ON THE FOLLOWING BASIS: TERMS OF PROPOSAL $1,505,000* CITY OF ROSEMOUNT, MINNESOTA GENERAL OBLIGATION IMPROVEMENT BONDS, SERIES 2017A (BOOK ENTRY ONLY) Proposals for the above-referenced obligations (the “Bonds”) will be received by the City of Rosemount, Minnesota (the “City”) on Tuesday, July 18, 2017, (the “Sale Date”) until 10:00 A.M., Central Time at the offices of Springsted Incorporated (“Springsted”), 380 Jackson Street, Suite 300, Saint Paul, Minnesota, 55101, after which time proposals will be opened and tabulated. Consideration for award of the Bonds will be by the City Council at 7:00 P.M., Central Time, of the same day. SUBMISSION OF PROPOSALS Springsted will assume no liability for the inability of a bidder to reach Springsted prior to the time of sale specified above. All bidders are advised that each proposal shall be deemed to constitute a contract between the bidder and the City to purchase the Bonds regardless of the manner in which the proposal is submitted. (a) Sealed Bidding. Proposals may be submitted in a sealed envelope or by fax (651) 223-3046 to Springsted. Signed proposals, without final price or coupons, may be submitted to Springsted prior to the time of sale. The bidder shall be responsible for submitting to Springsted the final proposal price and coupons, by telephone (651) 223-3000 or fax (651) 223-3046 for inclusion in the submitted proposal. OR (b) Electronic Bidding. Notice is hereby given that electronic proposals will be received via PARITY®. For purposes of the electronic bidding process, the time as maintained by PARITY® shall constitute the official time with respect to all proposals submitted to PARITY®. Each bidder shall be solely responsible for making necessary arrangements to access PARITY® for purposes of submitting its electronic proposal in a timely manner and in compliance with the requirements of the Terms of Proposal. Neither the City, its agents, nor PARITY® shall have any duty or obligation to undertake registration to bid for any prospective bidder or to provide or ensure electronic access to any qualified prospective bidder, and neither the City, its agents, nor PARITY® shall be responsible for a bidder’s failure to register to bid or for any failure in the proper operation of, or have any liability for any delays or interruptions of or any damages caused by the services of PARITY®. The City is using the services of PARITY® solely as a communication mechanism to conduct the electronic bidding for the Bonds, and PARITY® is not an agent of the City. * Preliminary; subject to change. RESOLUTION 2017-___ A-2 501045v1 JSB RS125-20 If any provisions of this Terms of Proposal conflict with information provided by PARITY®, this Terms of Proposal shall control. Further information about PARITY®, including any fee charged, may be obtained from: PARITY®, 1359 Broadway, 2nd Floor, New York, New York 10018 Customer Support: (212) 849-5000 DETAILS OF THE BONDS The Bonds will be dated as of the date of delivery and will bear interest payable on February 1 and August 1 of each year, commencing August 1, 2018. Interest will be computed on the basis of a 360-day year of twelve 30-day months. The Bonds will mature February 1 in the years and amounts* as follows: 2019 $285,000 2020 $300,000 2021 $305,000 2022 $305,000 2023 $310,000 * The City reserves the right, after proposals are opened and prior to award, to increase or reduce the principal amount of the Bonds or the amount of any maturity in multiples of $5,000. In the event the amount of any maturity or maturities is modified, the aggregate purchase price will be adjusted to result in the same gross spread per $1,000 of Bonds as that of the original proposal. Gross spread for this purpose is the differential between the price paid to the City for the new issue and the prices at which the proposal indicates the securities will be initially offered to the investing public. BOOK ENTRY SYSTEM The Bonds will be issued by means of a book entry system with no physical distribution of Bonds made to the public. The Bonds will be issued in fully registered form and one Bond, representing the aggregate principal amount of the Bonds maturing in each year, will be registered in the name of Cede & Co. as nominee of The Depository Trust Company (“DTC”), New York, New York, which will act as securities depository for the Bonds. Individual purchases of the Bonds may be made in the principal amount of $5,000 or any multiple thereof of a single maturity through book entries made on the books and records of DTC and its participants. Principal and interest are payable by the registrar to DTC or its nominee as registered owner of the Bonds. Transfer of principal and interest payments to participants of DTC will be the responsibility of DTC; transfer of principal and interest payments to beneficial owners by participants will be the responsibility of such participants and other nominees of beneficial owners. The lowest bidder (the “Purchaser”), as a condition of delivery of the Bonds, will be required to deposit the Bonds with DTC. REGISTRAR The City will name the registrar which shall be subject to applicable regulations of the Securities and Exchange Commission. The City will pay for the services of the registrar. OPTIONAL REDEMPTION The Bonds will not be subject to redemption in advance of their respective stated maturity dates. RESOLUTION 2017-___ A-3 501045v1 JSB RS125-20 SECURITY AND PURPOSE The Bonds will be general obligations of the City for which the City will pledge its full faith and credit and power to levy direct general ad valorem taxes. In addition, the City will pledge special assessments against benefited properties for repayment of the Bonds. The proceeds of the Bonds will be used for street and utility improvements. BIDDING PARAMETERS Proposals shall be for not less than $1,489,950 plus accrued interest, if any, on the total principal amount of the Bonds. No proposal can be withdrawn or amended after the time set for receiving proposals on the Sale Date unless the meeting of the City scheduled for award of the Bonds is adjourned, recessed, or continued to another date without award of the Bonds having been made. Rates shall be in integral multiples of 1/100 or 1/8 of 1%. The initial price to the public as stated on the proposal for each maturity must be 98.0% or greater. Bonds of the same maturity shall bear a single rate from the date of the Bonds to the date of maturity. No conditional proposals will be accepted. ESTABLISHMENT OF ISSUE PRICE PRIOR TO CLOSING In order to provide the City with information necessary for compliance with Section 148 of the Internal Revenue Code of 1986, as amended, and the Treasury Regulations promulgated thereunder (collectively, the “Code”), the Purchaser will be required to assist the City in establishing the issue price of the Bonds and shall complete, execute, and deliver to the City prior to the closing date, a written certification in a form acceptable to the Purchaser, the City, and Bond Counsel (the “Issue Price Certificate”) containing the following for each maturity of the Bonds (and, if different interest rates apply within a maturity, to each separate CUSIP number within that maturity): (i) the interest rate; (ii) the reasonably expected initial offering price to the “public” (as said term is defined in Treasury Regulation Section 1.148-1(f) (the “Regulation”)) or the sale price; and (iii) pricing wires or equivalent communications supporting such offering or sale price. However, such Issue Price Certificate may indicate that the Purchaser has purchased the Bonds for its own account in a capacity other than as an underwriter or wholesaler, and currently has no intent to reoffer the Bonds for sale to the public. Any action to be taken or documentation to be received by the City pursuant hereto may be taken or received on behalf of the City by Springsted. The City intends that the sale of the Bonds pursuant to this Terms of Proposal shall constitute a “competitive sale” as defined in the Regulation based on the following: (i) the City shall cause this Terms of Proposal to be disseminated to potential bidders in a manner that is reasonably designed to reach potential bidders; (ii) all bidders shall have an equal opportunity to submit a bid; (iii) the City reasonably expects that it will receive bids from at least three bidders that have established industry reputations for underwriting municipal bonds such as the Bonds; and (iv) the City anticipates awarding the sale of the Bonds to the bidder who provides a proposal with the lowest true interest cost, as set forth in this Terms of Proposal (See “AWARD” herein). RESOLUTION 2017-___ A-4 501045v1 JSB RS125-20 Any bid submitted pursuant to this Terms of Proposal shall be considered a firm offer for the purchase of the Bonds, as specified in the proposal. The Purchaser shall constitute an “underwriter” as said term is defined in the Regulation. By submitting its proposal, the Purchaser confirms that is shall require any agreement among underwriters, a selling group agreement, or other agreement to which it is a party relating to the initial sale of the Bonds, to include provisions requiring compliance with the provisions of the Code and the Regulation regarding the initial sale of the Bonds. If all of the requirements of a “competitive sale” are not satisfied, the City shall advise the Purchaser of such fact prior to the time of award of the sale of the Bonds to the Purchaser. In such event, any proposal submitted will not be subject to cancellation or withdrawal. Within twenty-four (24) hours of the notice of award of the sale of the Bonds, the Purchaser shall advise the City and Springsted if a “substantial amount” (as defined in the Regulation) of any maturity of the Bonds (and, if different interest rates apply within a maturity, to each separate CUSIP number within that maturity) has been sold to the public and the price at which such substantial amount was sold. The City will treat such sale price as the “issue price” for such maturity, applied on a maturity-by- maturity basis. The City will not require the Purchaser to comply with that portion of the Regulation commonly described as the “hold-the-offering-price” requirement for the remaining maturities, but the Purchaser may elect such option. If the Purchaser exercises such option, the City will apply the initial offering price to the public provided in the proposal as the issue price for such maturities. If the Purchaser does not exercise that option, it shall thereafter promptly provide the City and Springsted the prices at which a substantial amount of such maturities are sold to the public; provided such determination shall be made and the City and Springsted notified of such prices not later than three (3) business days prior to the closing date. GOOD FAITH DEPOSIT To have its proposal considered for award, the Purchaser is required to submit a good faith deposit to the City in the amount of $15,050 (the “Deposit”) no later than 1:00 P.M., Central Time on the Sale Date. The Deposit may be delivered as described herein in the form of either (i) a certified or cashier’s check payable to the City; or (ii) a wire transfer. The Purchaser shall be solely responsible for the timely delivery of its Deposit whether by check or wire transfer. Neither the City nor Springsted have any liability for delays in the receipt of the Deposit. If the Deposit is not received by the specified time, the City may, at its sole discretion, reject the proposal of the lowest bidder, direct the second lowest bidder to submit a Deposit, and thereafter award the sale to such bidder. Certified or Cashier’s Check. A Deposit made by certified or cashier’s check will be considered timely delivered to the City if it is made payable to the City and delivered to Springsted Incorporated, 380 Jackson Street, Suite 300, Saint Paul, Minnesota 55101 by the time specified above. Wire Transfer. A Deposit made by wire will be considered timely delivered to the City upon submission of a federal wire reference number by the specified time. Wire transfer instructions will be available from Springsted following the receipt and tabulation of proposals. The successful bidder must send an e-mail including the following information: (i) the federal reference number and time released; (ii) the amount of the wire transfer; and (iii) the issue to which it applies. RESOLUTION 2017-___ A-5 501045v1 JSB RS125-20 Once an award has been made, the Deposit received from the Purchaser will be retained by the City and no interest will accrue to the Purchaser. The amount of the Deposit will be deducted at settlement from the purchase price. In the event the Purchaser fails to comply with the accepted proposal, said amount will be retained by the City. AWARD The Bonds will be awarded on the basis of the lowest interest rate to be determined on a true interest cost (TIC) basis calculated on the proposal prior to any adjustment made by the City. The City's computation of the interest rate of each proposal, in accordance with customary practice, will be controlling. The City will reserve the right to: (i) waive non-substantive informalities of any proposal or of matters relating to the receipt of proposals and award of the Bonds, (ii) reject all proposals without cause, and (iii) reject any proposal that the City determines to have failed to comply with the terms herein. BOND INSURANCE AT PURCHASER'S OPTION The City has not applied for or pre-approved a commitment for any policy of municipal bond insurance with respect to the Bonds. If the Bonds qualify for municipal bond insurance and a bidder desires to purchase a policy, such indication, the maturities to be insured, and the name of the desired insurer must be set forth on the bidder’s proposal. The City specifically reserves the right to reject any bid specifying municipal bond insurance, even though such bid may result in the lowest TIC to the City. All costs associated with the issuance and administration of such policy and associated ratings and expenses (other than any independent rating requested by the City) shall be paid by the successful bidder. Failure of the municipal bond insurer to issue the policy after the award of the Bonds shall not constitute cause for failure or refusal by the successful bidder to accept delivery of the Bonds. CUSIP NUMBERS If the Bonds qualify for assignment of CUSIP numbers such numbers will be printed on the Bonds, but neither the failure to print such numbers on any Bond nor any error with respect thereto will constitute cause for failure or refusal by the Purchaser to accept delivery of the Bonds. The CUSIP Service Bureau charge for the assignment of CUSIP identification numbers shall be paid by the Purchaser. SETTLEMENT On or about August 17, 2017, the Bonds will be delivered without cost to the Purchaser through DTC in New York, New York. Delivery will be subject to receipt by the Purchaser of an approving legal opinion of Kennedy & Graven, Chartered of Minneapolis, Minnesota, and of customary closing papers, including a no-litigation certificate. On the date of settlement, payment for the Bonds shall be made in federal, or equivalent, funds that shall be received at the offices of the City or its designee not later than 12:00 Noon, Central Time. Unless compliance with the terms of payment for the Bonds has been made impossible by action of the City, or its agents, the Purchaser RESOLUTION 2017-___ A-6 501045v1 JSB RS125-20 shall be liable to the City for any loss suffered by the City by reason of the Purchaser's non- compliance with said terms for payment. CONTINUING DISCLOSURE In accordance with SEC Rule 15c2-12(b)(5), the City will undertake, pursuant to the resolution awarding sale of the Bonds, to provide annual reports and notices of certain events. A description of this undertaking is set forth in the Official Statement. The Purchaser's obligation to purchase the Bonds will be conditioned upon receiving evidence of this undertaking at or prior to delivery of the Bonds. OFFICIAL STATEMENT The City has authorized the preparation of a Preliminary Official Statement containing pertinent information relative to the Bonds, and said Preliminary Official Statement will serve as a near-final Official Statement within the meaning of Rule 15c2-12 of the Securities and Exchange Commission. For copies of the Preliminary Official Statement or for any additional information prior to sale, any prospective purchaser is referred to the Municipal Advisor to the City, Springsted Incorporated, 380 Jackson Street, Suite 300, Saint Paul, Minnesota 55101, telephone (651) 223-3000. A Final Official Statement (as that term is defined in Rule 15c2-12) will be prepared, specifying the maturity dates, principal amounts, and interest rates of the Bonds, together with any other information required by law. By awarding the Bonds to the Purchaser, the City agrees that, no more than seven business days after the date of such award, it shall provide without cost to the Purchaser up to 25 copies of the Final Official Statement. The City designates the Purchaser as its agent for purposes of distributing copies of the Final Official Statement to each syndicate member, if applicable. The Purchaser agrees that if its proposal is accepted by the City, (i) it shall accept designation and (ii) it shall enter into a contractual relationship with its syndicate members for purposes of assuring the receipt of the Final Official Statement by each such syndicate member. Dated June 20, 2017 BY ORDER OF THE CITY COUNCIL /s/ Clarissa Hadler City Clerk City of Rosemount, Minnesota Recommendations for Issuance of Bonds $1,505,000 General Obligation Improvement Bonds, Series 2017A The City Council has under consideration the issuance of bonds to fund a street improvement project. This document provides information relative to the proposed issuance. KEY EVENTS: The following summary schedule includes the timing of some of the key events that will occur relative to the bond issuance. June 20, 2017 City Council sets sale date and terms Week of July 3, 2017 Rating conference is conducted On or about July 14, 2017 Receipt of Rating July 18, 2017, 10:00 AM Competitive bids are received July 18, 2017, 7:00 PM City Council considers award of bonds On or about August 17, 2017 Proceeds are received RATING: An application will be made to Moody’s Investors Service (Moody’s) for a rating on the Bonds. The City’s general obligation debt is currently rated 'Aa2' by Moody’s. THE MARKET: Performance of the tax-exempt market is often measured by the Bond Buyer’s Index (“BBI”) which measures the yield of high grade municipal bonds in the 20 th year for general obligation bonds (the BBI 20 Bond Index) and the 30th year for revenue bonds (the BBI 25 Bond Index). The following chart illustrates these two indices over the past five years. Study No.: 704.140 June 7, 2017 Page 2 POST ISSUANCE COMPLIANCE: The issuance of the Bonds will result in post-issuance compliance responsibilities. The responsibilities are in two primary areas: i) compliance with federal arbitrage requirements and ii) compliance with secondary disclosure requirements. Federal arbitrage requirements include a wide range of implications that have been taken into account as your issue has been structured. Post-issuance compliance responsibilities for your tax-exempt issue include both rebate and yield restriction provisions of the IRS Code. In general terms the arbitrage requirements control the earnings on unexpended bond proceeds, including investment earnings, moneys held for debt service payments (which are considered to be proceeds under the IRS regulations), and/or reserves. Under certain circumstances any “excess earnings” will need to be paid to the IRS to maintain the tax-exempt status of the Bonds. Any interest earnings on gross bond proceeds or debt service funds should not be spent until it has been determined based on actual facts that they are not “excess earnings” as defined by the IRS Code. There is an exemption from rebate for an issuer that qualifies as a “small issuer”, which is defined as an issuer whose total tax-exempt financings in a calendar year are not expected to exceed $5 million. The City expects to qualify as a small issuer for calendar year 2017. Regardless of whether an issue qualifies for an exemption from the rebate provisions, yield restriction provisions will apply to the debt service fund under certain conditions and any unspent bond proceeds remaining after three years, and the funds should be monitored throughout the life of the Bonds. Secondary disclosure requirements result from an SEC requirement that underwriters provide ongoing disclosure information to investors. To meet this requirement, any prospective underwriter will require the City to commit to providing the information needed to comply under a continuing disclosure agreement. Springsted and the City entered into an Agreement for Municipal Advisor Services under which Springsted will provide continuing disclosure and arbitrage rebate services for the Bonds. SUPPLEMENTAL INFORMATION AND BOND RECORD: Supplementary information will be available to staff including detailed terms and conditions of sale, comprehensive structuring schedules and information to assist in meeting post- issuance compliance responsibilities. Upon completion of the financing, a bond record will be provided that contains pertinent documents and final debt service calculations for the transaction. PURPOSE: Proceeds of the Bonds, together with other available funds of the developer in the amount of $305,789, will be used to finance the Greystone 6th street improvement project and related utility improvements. AUTHORITY: Statutory Authority: The Bonds are being issued pursuant to Minnesota Statutes, Chapters 429 and 475. Statutory Requirements: In order to issue debt under Minnesota Statutes, Chapter 429, at least 20% of the project cost must be assessed. The amount of assessments to be filed against benefitted properties exceeds 20% of project costs. Page 3 SECURITY AND SOURCE OF PAYMENT: The Bonds will be general obligations of the City, secured by its full faith and credit and taxing power. The Bonds will be paid from a combination of ad valorem property taxes and special assessments. Assessments in the principal amount of $1,453,947 will be collected over a term of 5 years with level annual payments of principal and interest. Interest on the unpaid balance will be charged at a rate of 2.00% over the true interest rate of the Bonds. For the purpose of these Recommendations, we have assumed a rate of 3.95%. Assessments are expected to be filed on or about November 1, 2017 for first collection in 2018. Each year’s collection of assessments (and taxes if required) will be used to make the interest payment due August 1 in the collection year and the principal and interest payment due February 1 of the following year. STRUCTURING SUMMARY: In consultation with City staff, the Bonds have been structured around the projected assessment collections over a term of 5 years, to result in an approximately even annual levy requirements. SCHEDULES ATTACHED: Schedules attached include a sources and uses of funds, estimated debt service requirements given the current interest environment, and estimated assessment income. RISKS/SPECIAL CONSIDERATIONS: The outcome of this financing will rely on the market conditions at the time of the sale. Any projections included herein are estimates based on current market conditions. Principal payments have been structured around projected future assessment collections. If actual assessment collections are different than projected (lower annual collections due to delinquencies or prepayments), the levy requirements will differ from what is shown in these Recommendations. SALE TERMS AND MARKETING: Variability of Issue Size: A specific provision in the sale terms permits modifications to the issue size and/or maturity structure to customize the issue once the price and interest rates are set on the day of sale. Optional Prepayment: Due to their short duration and to avoid possible negative pricing impacts, the Bonds will not be subject to prepayment prior to their stated maturity. Bank Qualification: The City does not expect to issue more than $10 million in tax-exempt obligations that count against the $10 million limit for this calendar year; therefore, the Bonds are designated as bank qualified. Page 4 $1,505,000 City of Rosemount, Minnesota General Obligation Improvement Bonds Series 2017A Sources & Uses Dated 08/17/2017 | Delivered 08/17/2017 Sources Of Funds Par Amount of Bonds.....................................................................................................................................................................................$1,505,000.00 Developer Payment.......................................................................................................................................................................................305,789.00 Total Sources...........................................................................................................................................................................................$1,810,789.00 Uses Of Funds Deposit to Project Construction Fund....................................................................................................................................................................1,759,736.00 Costs of Issuance.......................................................................................................................................................................................34,975.00 Total Underwriter's Discount (1.000%)..................................................................................................................................................................15,050.00 Rounding Amount.........................................................................................................................................................................................1,028.00 Total Uses..............................................................................................................................................................................................$1,810,789.00 2017A GO Improvement Bond | SINGLE PURPOSE | 5/23/2017 | 3:01 PM Page 5 $1,505,000 City of Rosemount, Minnesota General Obligation Improvement Bonds Series 2017A NET DEBT SERVICE SCHEDULE Date Principal Coupon Interest Total P+I 105% of Total Assessment Levy Required 02/01/2018 ------- 02/01/2019 285,000.00 1.400%34,915.14 319,915.14 335,910.90 328,753.59 7,157.31 02/01/2020 300,000.00 1.450%19,997.50 319,997.50 335,997.38 328,753.60 7,243.78 02/01/2021 305,000.00 1.550%15,647.50 320,647.50 336,679.88 328,753.60 7,926.27 02/01/2022 305,000.00 1.700%10,920.00 315,920.00 331,716.00 328,753.59 2,962.41 02/01/2023 310,000.00 1.850%5,735.00 315,735.00 331,521.75 328,753.59 2,768.16 Total $1,505,000.00 -$87,215.14 $1,592,215.14 $1,671,825.90 $1,643,767.97 $28,057.93 Dated...................................................................................................................................................................................................8/17/2017 Delivery Date...........................................................................................................................................................................................8/17/2017 First Coupon Date.......................................................................................................................................................................................8/01/2018 Yield Statistics Bond Year Dollars.......................................................................................................................................................................................$5,255.61 Average Life............................................................................................................................................................................................3.492 Years Average Coupon..........................................................................................................................................................................................1.6594672% Net Interest Cost (NIC).................................................................................................................................................................................1.9458278% True Interest Cost (TIC)................................................................................................................................................................................1.9547563% Bond Yield for Arbitrage Purposes.......................................................................................................................................................................1.6561231% All Inclusive Cost (AIC)................................................................................................................................................................................2.6644518% IRS Form 8038 Net Interest Cost.......................................................................................................................................................................................1.6594672% Weighted Average Maturity...............................................................................................................................................................................3.492 Years 2017A GO Improvement Bond | SINGLE PURPOSE | 5/23/2017 | 3:01 PM Page 6 $1,453,947 City of Rosemount, Minnesota General Obligation Improvement Bonds 2017A GO Improvement Assessments ASSESSMENT INCOME Date Principal Coupon Interest Total P+I 12/31/2017 ---- 12/31/2018 259,198.38 3.950%69,555.21 328,753.59 12/31/2019 281,561.02 3.950%47,192.58 328,753.60 12/31/2020 292,682.68 3.950%36,070.92 328,753.60 12/31/2021 304,243.65 3.950%24,509.94 328,753.59 12/31/2022 316,261.27 3.950%12,492.32 328,753.59 Total $1,453,947.00 -$189,820.97 $1,643,767.97 SIGNIFICANT DATES Filing Date.............................................................................................................................................................................................10/15/2017 First Payment Date......................................................................................................................................................................................12/31/2018 2017A GO Improvement Asse | SINGLE PURPOSE | 5/23/2017 | 2:56 PM