HomeMy WebLinkAboutORD 18-037ORDINANCE NO. 18-037
AN ORDINANCE, OF THE CITY OF BEAUMONT, TEXAS,
AUTHORIZING THE ISSUANCE AND SALE OF CITY OF BEAUMONT,
TEXAS, CERTIFICATES OF OBLIGATION, SERIES 2018 IN THE
AGGREGATE PRINCIPAL AMOUNT OF $10,000,000; LEVYING A TAX
IN PAYMENT THEREOF; AWARDING THE SALE THEREOF;
AUTHORIZING THE EXECUTION AND DELIVERY OF A PAYING
AGENT/REGISTRAR AGREEMENT AND A CERTIFICATE PURCHASE
AGREEMENT; APPROVING THE OFFICIAL STATEMENT;
CONFIRMING THE ENGAGEMENT OF PROFESSIONALS IN
CONNECTION WITH THE ISSUANCE OF THE CERTIFICATES OF
OBLIGATION; FINDING AND DETERMINING THAT THE MEETING AT
WHICH THIS ORDINANCE IS PASSED IS OPEN TO THE PUBLIC AS
REQUIRED BY LAW; AND ENACTING OTHER PROVISIONS
RELATING THERETO.
WHEREAS, under the provisions of Subchapter C, Chapter 271, Texas Local
Government Code, as amended (the "Act"), the City of Beaumont, Texas, is authorized
to issue certificates of obligation for the purposes specified in this Ordinance and for the
payment of all or a portion of the contractual obligations for professional services,
including that of engineers, attorneys, and financial advisors in connection therewith,
and to sell the same for cash as herein provided; and,
WHEREAS, the City is authorized to provide that such obligations will be payable
from and secured by the levy of a direct and continuing ad valorem tax, within the limits
prescribed by law, against all taxable property within the City, in combination with a
limited pledge of a subordinate lien on the net revenues of the City's waterworks and
sewer system in an amount not to exceed $10,000 as authorized by the Act and
Chapter 1502, Texas Government Code; and,
WHEREAS, the City Council has found and determined that it is necessary and
in the best interests of the City and its citizens that it issue such certificates of obligation
authorized by this Ordinance; and,
WHEREAS, pursuant to a resolution heretofore passed by this governing body,
notice of intention to issue certificates of obligation of the City payable as provided in
this Ordinance was published in the Beaumont Enterprise, a newspaper of general
circulation of the City in accordance with the laws of the State of Texas; and,
WHEREAS, no petition of any kind has been filed with the City Clerk, any
member of the City Council or any other official of the City, protesting the issuance of
such certificates of obligation; and,
WHEREAS, this City Council is now authorized and empowered to proceed with
the issuance of said certificates of obligation and to sell the same for cash; and,
WHEREAS, the meeting at which this Ordinance is considered is open to the
public as required by law, and public notice of the time, place, and purpose of said
meeting was given as required by Chapter 551, Texas Government Code, as amended;
now therefore,
NOW, THEREFORE, BE IT ORDAINED BY THE
CITY COUNCIL OF THE CITY OF BEAUMONT:
ARTICLE I.
DEFINITIONS AND OTHER PRELIMINARY MATTERS
Section 1.01. Definitions.
Unless otherwise expressly provided or unless the context clearly requires
otherwise in this Ordinance, the following terms shall have the meanings specified
below:
"Business Day" means any day which is not a Saturday, Sunday or legal holiday,
or day on which banking institutions in the State of Texas or the city in which the
Designated Payment/Transfer Office is located are generally authorized or obligated by
law or executive order to close.
"Certificate" means any of the Certificates.
"Certificate Date" means the date designated as the initial date of the Certificates
by Section 3.02(a) of this Ordinance.
"Certificates" mean the certificates of obligation authorized to be issued by
Section 3.01 of this Ordinance and designated as "City of Beaumont, Texas, Certificates
of Obligation, Series 2018."
"City" means the City of Beaumont, Texas.
"Closing Date" means the date of the initial delivery of and payment for the
Certificates.
"Code" means the Internal Revenue Code of 1986, as amended, including
applicable regulations, published rulings, and court decisions.
"Dated Date" means July 1, 2018.
"Delivery Date" means August 9, 2018.
"Designated Payment/Transfer Office" means (i) with respect to the initial Paying
Agent/Registrar named herein, its office in Austin, Texas, or at such other location
designated by the Paying Agent/Registrar and (ii) with respect to any successor Paying
Agent/Registrar, the office of such successor designated and located as may be agreed
upon by the City and such successor.
"DTC" means The Depository Trust Company of New York, New York, or any
successor securities depository.
"DTC Participant" means brokers and dealers, banks, trust companies, clearing
corporations and certain other organizations on whose behalf DTC was created to hold
securities to facilitate the clearance and settlement of securities transactions among
DTC Participants.
"Fiscal Year" means such fiscal year as shall from time to time be set by the City
Council.
"Initial Certificate" means the initial certificate authorized by Section 3.04 of this
Ordinance.
"Interest and Sinking Fund" means the interest and sinking fund established by
Section 2.02 of this Ordinance.
"Interest Payment Date" means the date or dates on which interest on the
Certificates is scheduled to be paid until their respective dates of maturity or prior
redemption, such dates being March 1 and September 1, commencing March 1, 2019.
"MSRB" means the Municipal Securities Rulemaking Board.
"Net Revenues" means the gross revenues of the System less the expenses of
operation and maintenance as said expenses are defined in Chapter 1502, Texas
Government Code, as amended.
"Ordinance" as used herein and in the Certificates means this ordinance
authorizing the Certificates.
"Owner" means the person who is the registered owner of a Certificate or
Certificates, as shown in the Register.
"Paying Agent/Registrar" means initially UMB Bank, N.A., Austin, Texas, or any
successor thereto as provided in this Ordinance.
"Paying Agent/Registrar Agreement" means the Paying Agent/Registrar
Agreement between the Paying Agent/Registrar and the City relating to the Certificates.
"Prior Lien Certificates" means any and all certificates or other obligations of the
City presently outstanding or that may be hereafter issued, payable from and secured
by a first lien on and pledge of the Net Revenues or by a lien on and pledge of the Net
Revenues subordinate to a first lien and pledge of such Net Revenues but superior to
the lien on and pledge of the, Surplus Revenues made for the Certificates.
"Project" means the purposes for which the Certificates are issued as set forth in
Section 3.01(a).
"Record Date" means the last business day of the month preceding such interest
payment date.
"Register" means the bond register specified in Section 3.06(a) of this Ordinance.
"Representation Letter" means the Blanket Letter of Representations between
the City and DTC.
"Rule" means SEC Rule 15c2-12, as amended from time to time.
"SEC" means the United States Securities and Exchange Commission.
"Special Payment Date" means the Special Payment Date prescribed by Section
3.03(b) of this Ordinance.
"Special Record Date" means the Special Record Date prescribed by Section
3.03(b) of this Ordinance.
"Surplus Revenues" means the revenues of the System in an amount not to
exceed $10,000 remaining after payment of all operation and maintenance expenses
thereof, and all debt service, reserve, and other requirements in connection with the
City's Prior Lien Certificates.
"System" as used in this Ordinance means the City's combined waterworks and
sewer system, including all present and future additions, extensions, replacements, and
improvements thereto.
"Unclaimed Payments" means money deposited with the Paying Agent/Registrar
for the payment of principal of, redemption premium, if any, or interest on the
Certificates as the same becomes due and payable or money set aside for the payment
of Certificates duly called for redemption prior to maturity and remaining unclaimed by
the Owners of such Certificates for 90 days after the applicable payment or redemption
d ate.
"Underwriter" means, collectively, the underwriters of the Certificates identified in
Section 8.03 of this Ordinance.
Section 1.02. Eindings.
The declarations, determinations and findings declared, made and found in the
preamble to this Ordinance are hereby adopted, restated and made a part of the
operative provisions hereof.
Section 1.03. Titles and Headings.
The titles and headings of the Articles and Sections of this Ordinance have been
inserted for convenience of reference only and are not to be considered a part hereof
and shall not in any way modify or restrict any of the terms or provisions hereof and
shall never be considered or given any effect in construing this Ordinance or any
provision hereof or in ascertaining intent, if any question of intent should arise.
Section 1.04. Interpretation.
(a) Unless the context requires otherwise, words of the masculine gender
shall be construed to include correlative words of the feminine and neuter genders and
vice versa, and words of the singular number shall be construed to include correlative
words of the plural number and vice versa.
(b) This Ordinance and all the terms and provisions hereof shall be liberally
construed to effectuate the purposes set forth herein.
ARTICLE II.
SECURITY FOR THE CERTIFICATES; INTEREST AND SINKING FUND
Section 2.01. Tax Levy.
(a) Pursuant to the authority granted by the Texas Constitution and the laws
of the State of Texas, there shall be levied and there is hereby levied for the current
year and for each succeeding year thereafter while any of the Certificates or any interest
thereon is outstanding and unpaid, an ad valorem tax on each one hundred dollars
valuation of taxable property within the City, at a rate sufficient, within the limit
prescribed by law, to pay the debt service requirements of the Certificates, being (i) the
interest on the Certificates, and (ii) a sinking fund for -their redemption at maturity or a
sinking fund of 2% per annum (whichever amount is greater), when due and payable,
full allowance being made for delinquencies and costs of collection.
(b) The ad valorem tax thus levied shall be assessed and collected each year
against all property appearing on the tax rolls of the City most recently approved in
accordance with law, and the money thus collected shall be deposited as collected to
the Interest and Sinking Fund.
(c) Said ad valorem tax, the collections therefrom, and all amounts on deposit
in or required hereby to be deposited to the Interest and Sinking Fund are hereby
pledged and committed irrevocably to the payment of the principal of and interest on the
Certificates when and as due and payable in accordance with their terms and this
Ordinance.
(d) The City hereby covenants and agrees that the Surplus Revenues are
hereby irrevocably pledged equally and ratably to the payment of the principal of and
interest on the Certificates, as the same become due. The Surplus Revenues shall be
deposited to the Interest and Sinking Fund at such time as the Surplus Revenues are to
be applied to the payment of the Certificates. The City reserves the right to issue Prior
Lien Certificates for any lawful purpose at any time, in one or more installments.
(e) If the liens.and provisions of this Ordinance shall be released in a manner
permitted by Article XIII hereof, then the collection of such ad valorem' tax may be
suspended or appropriately reduced, as the facts may permit, and further deposits to the
Interest and Sinking Fund may be suspended or appropriately reduced, as the facts
may permit. In determining the aggregate principal amount of outstanding Certificates,
there shall be subtracted the amount of any Certificates that have been duly called for
redemption and for which money has been deposited with the Paying Agent/Registrar
for such redemption.
Section 2.02. Interest and Sinkinq Fund.
(a) The City hereby establishes special funds or accounts to be designated
"City of Beaumont, Texas, Certificates of Obligation, Series 2018" Interest and Sinking
Fund" (the "Interest and Sinking Fund"); said funds to,be maintained at an official
depository bank of the City separate and apart from all other funds and accounts of the
City.
(b) Money on deposit in or required by this Ordinance to be deposited to the
Interest and Sinking Fund shall be used solely for the purpose of paying the interest on
and principal of the Certificates when and as due and payable in accordance with their
terms and this Ordinance.
Section 2.03. Pledge of Revenues.
The Net Revenues to be derived from the operation of the System in an amount
not to exceed Ten Thousand Dollars ($10,000) are hereby pledged to the payment of
the principal of and interest on the Certificates as the same come due; provided,
however, that such pledge is and shall be junior and subordinate in all respects to the
pledge of the Net Revenues to the payment of all outstanding obligations of the City and
any obligation of the City, whether authorized heretofore or hereafter, which the City
designates as having a pledge senior to the pledge of the Net Revenues to the payment
of the Certificates. The City also reserves the right to issue, for any lawful purpose at
any time, in one or more installments, bonds, certificates of obligation and other
obligations of any kind payable in whole or in part from the Net Revenues, secured by a
pledge of the Net Revenues that may be prior and superior in right to, on a parity with,
or junior and subordinate to the pledge of Net Revenues securing the Certificates.
ARTICLE III.
AUTHORIZATION; GENERAL TERMS AND PROVISIONS REGARDING THE
CERTIFICATES
Section 3.01. Authorization.
(a) The City's certificates of obligation to be designated "City of Beaumont,
Texas, Certificates of Obligation, Series 2018," are hereby authorized to be issued and
delivered in accordance with the Constitution and laws of the State of Texas, specifically
§271.041-063, Local Government Code, V.T.C.A, as amended, and issued in the
principal amount of $10,000,000 for the purpose of paying contractual obligations to be
incurred for the following purposes, to wit: -(1) construct public works, more specifically,
the construction of roads within the City, and any items related thereto; and (2) payment
of contractual obligations for professional services incurred in connection with item (1).
In addition, proceeds, which includes all of the premium generated, will be used to pay
the costs incurred in connection with the issuance of the Certificates.
Section 3.02. Date, Denomination, Maturities, and Interest.
(a) The Certificates shall be dated as of July 1, 2018 (the "Dated Date"). The
Certificates shall be in fully registered form, without coupons, in the denomination of
$5,000 or any integral multiple thereof and shall be numbered separately from one
upward, except the Initial Certificate, which shall each be numbered T-1.
(b) The Certificates shall mature on March 1, in the years and in the principal
amounts and shall ' bear interest at the per annum rates set forth in the following
schedule:
(c) Interest shall accrue and be paid on each Certificate respectively until its
maturity or prior redemption from the later of the Delivery Date or the most recent
Interest Payment Date to which interest has been paid or provided for at the rates per
annum for each respective maturity specified in the schedule contained in subsection
(b) above. Such interest shall be payable semiannually on each Interest Payment Date
until maturity or prior redemption. Interest on the Certificates shall be computed on the
basis of a 360 -day year consisting of twelve 30 -day months.
Principal
Interest
Year
Installments
Rate
2019
$430,000
2.00%
2020
465,000
3.00
2021
475,000
4.00
2022
500,000
4.00
2023
520,000
5.00
2024
550,000
5.00
2025
575,000
5.00
2026
605,000
5.00
2027
635,000
5.00
2028
670,000
5.00
2029
705,000
5.00
2030
735,000
4.00
2031
765,000
4.00
2032
800,000
4.00
2033
830,000
4.00
(c) Interest shall accrue and be paid on each Certificate respectively until its
maturity or prior redemption from the later of the Delivery Date or the most recent
Interest Payment Date to which interest has been paid or provided for at the rates per
annum for each respective maturity specified in the schedule contained in subsection
(b) above. Such interest shall be payable semiannually on each Interest Payment Date
until maturity or prior redemption. Interest on the Certificates shall be computed on the
basis of a 360 -day year consisting of twelve 30 -day months.
Section 3.03. Medium, Method, and Place of Payment.
(a) The principal of and interest on the Certificates shall be paid in lawful
money of the United States of America.
(b) Interest on the Certificates shall be payable to the Owners as shown in the
Register at the close of business on the Record Date; provided, however, that in the
event of nonpayment of interest on a scheduled Interest Payment Date, and for 30 days
thereafter, a new record date for such interest payment (a "Special Record Date") will be
established by the Paying Agent/Registrar if and when funds for the payment of such
interest have been received from the City. Notice of the Special Record Date and of the
scheduled payment date of the past due interest (the "Special Payment Date," which shall
be at least 15 days after the Special Record Date) shall be sent at least five Business
Days prior to the Special Record Date by United States mail, first class, postage
prepaid, to the address of each Owner of a Certificate appearing in the Register at the
close of business on the last Business Day next preceding the date of mailing of such
notice.
(c) Interest shall be paid by check, dated as of and mailed on the Interest
Payment Date, and sent United States mail, first class, postage prepaid, by the Paying
Agent/Registrar to each Owner, at the address thereof as it appears in the Register, or
by such other customary banking arrangement acceptable to the Paying
Agent/Registrar and the Owner; provided, however, that the Owner shall bear all risk
and expense of such alternative banking arrangement. At the option of an Owner of at
least $1,000,000 principal amount of Certificates, interest may be paid by wire transfer
to the bank account of such Owner on file with the Paying Agent/Registrar.
(d) The principal of each Certificate shall be paid to the Owner thereof on the
due date, whether at the maturity date or the date of prior redemption thereof, upon
presentation and surrender of such Certificate at the Designated Payment/Transfer
Office.
(e) If the date for the payment of the principal of or interest on the Certificates
is not a Business Day, then the date for such payment shall be the next succeeding
Business Day, and payment on such date shall have the same force and effect as if
made on the original date payment was due and no additional interest shall be due by
reason of nonpayment on the date on which such payment is otherwise stated to be due
and payable.
(fl Unclaimed Payments of amounts due hereunder shall be segregated in a
special escrow account and held in trust, uninvested by the Paying Agent/Registrar, for
the account of the Owner of the Certificates to which such Unclaimed Payments pertain.
Subject to Title 6 of the Texas Property Code, any Unclaimed Payments remaining
unclaimed by the Owners entitled thereto for three years after the applicable payment or
redemption date shall be applied to the next payment or payments on the Certificates
thereafter coming due and, to the extent any such money remains three years after the
retirement of all outstanding Certificates, such money shall be paid to the City to be
used for any lawful purpose. Thereafter, neither the City, the Paying Agent/Registrar,
nor any other person shall be liable or responsible to any Owners of such Certificates
for any further payment of such unclaimed moneys or on account of any such
Certificates, subject to Title 6 of the Texas Property Code.
Section 3.04. Execution and Reaistration of Certificates.
(a) - The Certificates shall be executed on behalf of the, City by the Mayor and
the City Clerk, by their manual or facsimile signatures, and the official seal of the City
shall be impressed or placed in facsimile thereon. Such facsimile signatures on the
Certificates shall have the same effect as if each of the Certificates had been signed
manually and in person by each of said officers, and such facsimile seal on the
Certificates shall have the same effect as if the official seal of the City had been
manually impressed upon each of the Certificates.
(b) In the event that any officer of the City whose manual or facsimile
signature appears on the Certificates ceases to be such officer before the authentication
of such Certificates or before the delivery thereof, such manual or facsimile signature
nevertheless shall be valid and sufficient for all purposes as if such officer had remained
in such office.
(c) Except as provided below, no Certificate shall be valid or obligatory for
any purpose or be entitled to any security or benefit of this Ordinance unless -and until
there appears thereon the Certificate of Paying Agent/Registrar substantially in the form
provided herein, duly authenticated by manual execution by an officer or duly authorized
signatory of the Paying Agent/Registrar. It shall not be required that the same officer or
authorized signatory of the Paying Agent/Registrar sign the Certificate of Paying
Agent/Registrar on all of the Certificates. In lieu of the executed Certificate of Paying
Agent/Registrar described above, the Initial Certificate delivered at the Closing Date
shall have attached thereto the Comptroller's Registration Certificate substantially in the
form provided in the Form of Certificates, manually executed by the Comptroller of
Public Accounts of the State of Texas (the "Comptroller"), or by his duly authorized
agent, which certificate is evidence that such Initial Certificate has been duly approved
by the Attorney General of the State of Texas (the "Attorney General") and that it is a
valid and binding obligation of the City, and has been registered by the Comptroller.
(d) On the Closing Date, one Initial Certificate representing the entire principal
amount of all Certificates, payable in stated installments to the Initial Purchaser, or its
designee, executed by the manual or facsimile signatures of the Mayor and City Clerk of
the City, approved by the Attorney General, and registered and manually signed by the
Comptroller, will be delivered to .the Initial Purchaser or its designee. Upon payment for
the Initial Certificate, the Paying Agent/Registrar shall cancel the Initial Certificate and
deliver to DTC on behalf of the Initial Purchaser one registered definitive Certificate for
each year of maturity of the Certificates in the aggregate principal amount of all
Certificates for such maturity, registered in the name of Cede & Co., as nominee of
DTC.
Section 3.05. Ownership.
(a), The City, the Paying Agent/Registrar and any other person may treat the
person in whose name any Certificate is registered as the absolute owner of such
Certificate for the purpose of making and receiving payment of the principal thereof, for
the further purpose of making and receiving payment of the interest thereon, and for all
other purposes (except interest will be paid to the person in whose name such
certificate is registered on the Record Date or Special Record Date, as applicable),
whether or not such Certificate is overdue, and neither. the City nor the Paying
Agent/Registrar shall be bound by any notice or knowledge to the contrary.
(b) All payments made to the Owner of a Certificate shall be valid and
effectual and shall discharge the liability of the City and the Paying Agent/Registrar
upon such Certificate to the extent of the sums paid. .
Section 3.06. Registration, Transfer and Exchange.
(a) So long as any Certificates remain outstanding, the City shall cause the
Paying Agent/Registrar to keep at the Designated Payment/Transfer Office a register
(the "Register") in which, subject to such reasonable regulations as it may prescribe, the
Paying Agent/Registrar shall provide for the registration and transfer of Certificates in
accordance with this Ordinance.
(b) The ownership of a Certificate may be transferred, only upon the
presentation and surrender of the Certificate at the Designated Payment/Transfer Office
with such endorsement or other evidence of transfer as is acceptable to the Paying
Agent/Registrar. No transfer of any Certificate shall be effective until entered in the
Register.
(c) The Certificates shall be exchangeable upon the presentation and
surrender thereof at the Designated Payment/Transfer Office for a Certificate or
Certificates of the same maturity and interest rate and in any denomination or
denominations of any integral multiple of $5,000 and in an aggregate principal amount
equal to the unpaid principal amount of the Certificates presented for exchange. The
Paying Agent/Registrar is hereby authorized to authenticate and deliver Certificates
exchanged for other Certificates in accordance with this Section.
(d) Each exchange Certificate delivered by the Paying Agent/Registrar in
accordance with this Section shall constitute an original contractual obligation of the City
and shall be entitled to the benefits and security of this Ordinance to the same extent as
the Certificate or Certificates in lieu of which such exchange Certificate is delivered.
(e) No service charge shall be made to the Owner for the initial registration,
subsequent transfer, ,or exchange for a different denomination of any of the Certificates.
The Paying Agent/Registrar, however, may require the Owner to pay a sum sufficient to
cover any tax or other governmental charge that is authorized to be imposed in
connection with the registration, transfer, or exchange of a Certificate.
(f) Neither the City nor the Paying Agent/Registrar shall be required to issue,
transfer, or exchange any Certificate called for redemption, in whole or in part, within 45
calendar days prior to the date fixed for redemption; provided, however, such limitation
shall not be applicable to an exchange by the Owner of the uncalled principal balance of
a Certificate.
Section 3.07. Cancellation.
All Certificates paid or redeemed before scheduled maturity in accordance with
this Ordinance, and all Certificates in lieu of which exchange Certificates or replacement
Certificates are authenticated and delivered in accordance with this Ordinance, shall be
cancelled and proper records shall be made regarding such payment, redemption,
exchange or replacement. The Paying Agent/Registrar shall dispose of cancelled
Certificates in accordance with the Securities Exchange Act of 1934.
Section 3.08. Replacement Certificates.
(a) Upon the presentation and surrender to the Paying Agent/Registrar of a
mutilated Certificate, the Paying Agent/Registrar shall authenticate and deliver in
exchange therefor a replacement Certificate of like tenor and principal amount, bearing
a number not contemporaneously outstanding. The City or the Paying Agent/Registrar
may require the Owner of such Certificate to pay a sum sufficient to cover any tax or
other governmental charge that is authorized to be imposed in connection therewith and
any other expenses connected therewith.
(b) In the event that any Certificate is lost, apparently destroyed or wrongfully
taken, the Paying Ageht/Registrar, pursuant to the applicable laws of the State of Texas
and in the absence of notice or knowledge that such Certificate has been acquired by a
bona fide purchaser, shall authenticate and deliver a replacement Certificate of like
tenor and principal amount, bearing a number not contemporaneously outstanding,
provided that the Owner first:
(i) furnishes to the Paying Agent/Registrar satisfactory evidence of his or her
ownership of and the circumstances of the loss, destruction or theft of such
Certificate;
(ii) furnishes such security or indemnity as may be required by the Paying
Agent/Registrar to save it and the City harmless;
(iii) pays all expenses and charges in connection therewith, including, but not
limited to, printing costs, legal fees, fees of the Paying Agent/Registrar and any
tax or other governmental charge that is authorized to be imposed; and
(iv) satisfies any other reasonable requirements imposed by the City and the
Paying Agent/Registrar.
(c) If, after the delivery of such replacement Certificate, a bona fide purchaser
of the original Certificate in lieu of which such replacement Certificate was issued
presents for payment such original Certificate, the City and the Paying Agent/Registrar
shall be entitled to recover such replacement Certificate from the person to whom it was
delivered or any person taking therefrom, except a bona fide purchaser, and shall be
entitled to recover upon the security or indemnity provided therefor to the extent of any
loss, damage, cost or expense incurred by the City or the Paying Agent/Registrar in
connection therewith.
(d) In the event that any such mutilated, lost, apparently destroyed or
wrongfully taken Certificate has become or is about to become due and payable, the
Paying Agent/Registrar, in its discretion, instead of issuing a replacement Certificate,
may pay such Certificate if it has become due and payable or may pay such Certificate
when it becomes due and payable.
(e) Each replacement Certificate delivered in accordance with this Section
shall constitute an original additional contractual obligation of the City and shall be
entitled to the benefits and security of this Ordinance to the same extent as the
Certificate or Certificates in lieu of which such replacement Certificate is delivered.
Section 3.09. Book -Entry Only System.
(a) The definitive Certificates shall be initially issued in the form of a separate
single fully registered Certificate for each maturity. Upon initial issuance, the ownership
of each such Certificate shall be registered in the name of Cede & Co., as nominee of
DTC, and except as provided in Section 3.10 hereof, all of the outstanding Certificates
shall be registered in the name of Cede & Co., as nominee of DTC.
(b) With respect to Certificates registered in the name of Cede & Co., as
nominee of DTC, the City and the Paying Agent/Registrar shall have no responsibility or
obligation to any DTC Participant or to any person on behalf of whom such a DTC
Participant holds an interest in the Certificates, except as provided in this Ordinance.
Without limiting the immediately preceding sentence, the City and the Paying
Agent/Registrar shall have no responsibility or obligation with respect to (i) the accuracy
of the records of DTC, Cede & Co. or any DTC Participant with respect to any
ownership interest in the Certificates, (ii) the delivery to any DTC Participant or any
other person, other than an Owner, as shown on the Register, of any notice with respect
to the Certificates, including any notice of redemption, or (iii) the payment to any DTC
Participant or any other person, other than an Owner, as shown in the Register of any
amount with respect to principal of, premium, if any, or interest on the Certificates.
Notwithstanding any other provision of this Ordinance to the contrary, the City and the
Paying Agent/Registrar shall be entitled to treat and consider the person in whose name
each Certificate is registered in the Register as the absolute Owner of such Certificate
for the purpose of payment of principal of, premium, if any, and interest on the
Certificates, for the purpose of giving notices of redemption and other matters with
respect to such Certificate, for the purpose of registering transfer with respect to such
Certificate, and for all other purposes whatsoever. The Paying Agent/Registrar shall
pay all principal of, premium, if any, and interest on the Certificates only to or upon the
order of the respective Owners, as shown in the Register as provided in this Ordinance,
or their respective attorneys duly authorized in writing, and all such payments shall be
valid and effective to fully satisfy and discharge the City's obligations with respect to
payment of principal of, premium, if any, and interest on the Certificates to the extent of
the sum or sums so paid. No person other than an Owner, as shown in the Register,
shall receive a certificate evidencing the obligation of the City to make payments of
amounts due pursuant to this Ordinance. Upon delivery by DTC to the Paying
Agent/Registrar of written notice to the effect that DTC has determined to substitute a
new nominee in place of Cede & Co., and subject to the provisions in this Ordinance
with respect to interest checks or drafts being mailed to the registered Owner at the
close of business on the Record Date, the word "Cede & Co." in this Ordinance shall
refer to such new nominee of DTC.
(c) The Representation Letter previously executed and delivered by the City,
and applicable to the City's obligations delivered in book entry only form to DTC as
securities depository, is hereby ratified and approved for the Certificates.
Section 3.10. Successor Securities Depository; Transfer Outside Book -
Entry -Only System.
In the event that the City determines that it is in the best interest of the City and
the beneficial owners of the Certificates that they be able to obtain certificated
Certificates, or in the event DTC discontinues the services described herein, the City
shall (i) appoint a successor securities depository, qualified to act as such under
Section 17(a) of the Securities and Exchange Act of 1934, as amended, notify DTC and
DTC Participants of the appointment of such successor securities depository and
transfer one or more separate Certificates to such successor securities depository; or
(ii) notify DTC and DTC Participants of the availability through DTC of certificated
Certificates and cause the Paying Agent/Registrar to transfer one or more separate
registered Certificates to DTC Participants having Certificates credited to their DTC
accounts. In such event,- the Certificates shall no longer be restricted to being
registered in the Register in the name of Cede & Co., as nominee of DTC, but may be
registered in the name of the successor securities depository, or its nominee, or in
whatever name or names Owners transferring or exchanging Certificates shall
designate, in accordance with the provisions of this Ordinance.
Section 3.11. Payments to Cede & Co.
Notwithstanding any other provision of this Ordinance to the contrary, so long as
the Certificates are registered in the name of Cede & Co., as nominee of DTC, all
payments with respect to principal of, premium, if any, and interest on such Certificates,
and all notices with respect to such Certificates shall be made and given, respectively,
in the manner provided in the Representation Letter of the City to DTC.
Section 3.12. Successor Securities Depository; Transfer Outside Book -Entry Only
System.
In the event that the City or the Paying Agent/Registrar determines that DTC is
incapable of discharging its responsibilities described herein and in the representation
letter of the City to DTC, and that it is in the best interest of the beneficial owners of the
Certificates that they be able to obtain certificated Certificates, or in, the event DTC
discontinues the services described herein, the City or the Paying Agent/Registrar shall
(i) appoint a successor securities depository, qualified to act as such under Section
17(a) of the Securities and Exchange Act of 1934, as amended, notify DTC and DTC
Participants of the appointment of such successor securities depository and transfer
one or more separate Certificates to such successor securities depository or (ii) notify
DTC and DTC Participants of the availability through DTC of Certificates and transfer
one or more separate Certificates to DTC Participants having Certificates credited to
their DTC accounts. In such event, the Certificates shall no longer be restricted to being
registered in the Register in the name of Cede & Co., as nominee of DTC, but may be
registered in the name of the successor securities depository, or its nominee, or in
whatever name or names Owners transferring or exchanging Certificates shall
designate, in accordance with the provisions of this Ordinance.
Section 3.13. Payments to Cede & Co.
Notwithstanding any other provision of this Ordinance to the contrary, so long as
any Certificates are registered in the name of Cede & Co., as nominee of DTC, all
payments with respect to principal of, premium, if any, and interest on such Certificates,
and all notices with respect to such Certificates, shall be made and given, respectively,
in the manner provided in the representation letter of the City to DTC.
ARTICLE IV.
REDEMPTION OF CERTIFICATES BEFORE MATURITY
Section 4.01. Redemption Before Maturity.
The Certificates shall be subject to redemption before- their scheduled maturity
only as provided in this Article IV.
Section 4.02. Optional Redemption.
(a) The Certificates maturing on or after March 1, 2029 are subject to
redemption at the option of the City on March 1, 2028 or on any date thereafter, in
whole or inpart, at a redemption price of par plus accrued interest to the date of
redemption.
(b) The City at least 45
period shall be
Agent/Registrar
be redeemed.
satisfactory to th
of such redemptio
ndays before the redemption date, unless a shorter
e Paying Agent/Registrar, shall notify the Paying
date and of the principal amount of Certificates to
Section 4.03. Partial Redemption.
(a) If less than all of the Certificates are to be redeemed pursuant to Section
4.02, the City shall determine the maturity or maturities and the amounts thereof to be
redeemed and shall direct the Paying Agent/Registrar to call by lot the Certificates, or
portions thereof, within such maturity or maturities and in such principal amounts for
redemption at the close of business on the Business Day next preceding the date of
mailing such notice.
(b) A portion of a single Certificate of a denomination greater than $5,000
may be redeemed, but only in a principal amount equal to $5,000 or any integral
multiple thereof. If such a Certificate is to be partially redeemed, the Paying
Agent/Registrar shall treat each $5,000 portion of a Certificate as though it were a
single certificate for purposes of selection for redemption.
(c) Upon surrender of any Certificate for redemption in part, the Paying
Agent/Registrar, in accordance with Section 3.06 of this Ordinance, shall authenticate
and deliver an exchange Certificate or Certificates in an aggregate principal amount
equal to the unredeemed portion of the Certificate so surrendered, such exchange
being without charge, notwithstanding any provision of Section 3.06 to the contrary.
Section 4.04. Notice of Redemption to Owners.
(a) The Paying Agent/Registrar shall give notice of any redemption of
Certificates by sending notice by United States mail, first class, postage prepaid, not
less than 30 days before the date fixed for redemption, to the Owner of each Certificate
(or part thereof) to be redeemed, at the address shown in the Register at the close of
business on the Business Day next preceding the date of mailing such notice.
(b) The notice shall state the redemption date, the redemption price, the place
at which the Certificates are to be surrendered for payment, and, if less than all the
Certificates outstanding are to be redeemed, an identification of the Certificates or
portions thereof to be redeemed.
(c) The City reserves the right to give notice of its election or direction to
redeem Certificates under Section 4.02 conditioned upon the occurrence of subsequent
events. Such notice may state (i) that the redemption is conditioned upon the deposit of
moneys and/or authorized securities, in an amount equal to the amount necessary to
effect the redemption, with the Paying Agent/Registrar, or such other entity as may be
authorized by law, no later than the redemption date or (ii) that the City retains the right
to rescind such notice at any time on or prior to the scheduled redemption date if the City
delivers a certificate of the City to the Paying Agent/Registrar instructing the Paying
Agent/Registrar to rescind the redemption notice, and such notice and redemption shall
be of no effect if such moneys and/or authorized securities are not so deposited or if the
notice is rescinded. The Paying Agent/Registrar shall give prompt notice of any such
rescission of a conditional notice of redemption to the affected Owners. Any Certificates
subject to conditional redemption where redemption has been rescinded shall remain
Outstanding, and the rescission of such redemption shall not constitute an Event of
default. Further, in the case of a conditional redemption, the failure of the City to make
moneys and/or authorized securities available in part or in whole on or before the
redemption date shall not constitute an Event of default.
(d) Any notice given as provided in this Section shall be conclusively
presumed to have been duly given, whether or not the Owner receives such notice.
Section 4.05. Payment Upon Redemption.
(a) Before or on each redemption date, the City shall deposit with the Paying
Agent/Registrar money sufficient to pay all amounts due on the redemption date and the
Paying Agent/Registrar shall make provision for the payment of the Certificates to be
redeemed on such date by setting aside and holding in trust an amount from the
Interest and Sinking Fund or otherwise received by the Paying Agent/Registrar from the
City and shall use such funds solely for the purpose of paying the principal of, and
accrued interest on the Certificates being redeemed.
(b) Upon presentation and surrender of any Certificate called for redemption
at the Designated Payment/Transfer Office on or after the date fixed for redemption, the
Paying Agent/Registrar shall pay the principal of, redemption premium, if any, and
accrued interest on such Certificate to the date of redemption from the money set aside
for such purpose.
Section 4.06. Effect of Redemption.
(a) Notice of redemption having been given as provided in Section 4.05 of this
Ordinance and, subject, in the case of an optional redemption under Section 4.02, to
any conditions or rights reserved by the City under Section 4.05(c), the Certificates or
portions thereof called for redemption shall become due and payable on the date fixed
for redemption and, unless the City fails to make provision for the payment of the
principal thereof, or accrued interest thereon, such Certificates or portions thereof shall
cease to bear interest from and after the date fixed for redemption, whether or not such
Certificates are presented and surrendered for payment on such date.
(b) If the City shall fail to make provision for payment of all sums due on a
redemption date, then any Certificate or portion thereof called for, redemption shall,
continue to bear interest at the rate stated on the Certificate until due provision is made
for the payment of same. .
ARTICLE V.
PAYING AGENT/REGISTRAR
Section 5.01. Appointment of Initial Paying Agent/Registrar.
UMB Bank, N.A. is hereby appointed as the initial Paying Agent/Registrar for the
Certificates. The Paying Agent/Registrar Agreement submitted to this City Council, the
form of which is attached hereto as Exhibit A, is hereby approved. The Mayor is hereby
authorized to amend, complete or modify such agreement as necessary and is further
authorized to execute such agreement and the City Clerk is hereby authorized to attest
such agreement.
Section 5.02. Qualifications.
Each Paying Agent/Registrar shall be a commercial bank, a trust company
organized under the laws of the State of Texas, or any other entity duly qualified and
legally authorized to serve as and perform the duties and services of paying agent and
registrar for the Certificates.
Section 5.03. Maintaining Paying Agent/Registrar.
(a) At all times while any of the Certificates are outstanding, the City will
maintain a Paying Agent/Registrar that is qualified under Section 5.02 of this Ordinance.
The Mayor is hereby authorized and directed to execute an agreement with the Paying
Agent/Registrar specifying the duties and responsibilities of the City and the Paying
Agent/Registrar. The signature of the Mayor shall be attested by the City Clerk of the
City.
(b) If the Paying Agent/Registrar resigns or otherwise ceases to serve as
such, the City will promptly appoint a replacement, provided, that no such resignation
shall be effective until a successor Paying Agent/Registrar has been appointed and has
accepted the duties of Paying Agent/Registrar for the Certificates.
Section 5.04. Termination.
The City, upon not less than sixty (60) days notice, reserves the right to terminate
the appointment of any Paying Agent/Registrar by delivering to the entity whose
appointment is to be terminated written notice of such termination, provided, that no
such termination shall be effective until a successor Paying Agent/Registrar has been
appointed and has accepted the duties of Paying Agent/Registrar for the Certificates.
Section 5.05. Notice of Change to Owners.
Promptly upon each change in the entity serving as Paying Agent/Registrar, the
City will cause notice of the change to be sent to each Owner by United States mail, first
class, postage prepaid, at the address thereof in the Register, stating the effective date
of the change and the name and mailing address of the replacement Paying
Agent/Registrar.
Section 5.06. Agreement to Perform Duties and Functions.
By accepting the appointment as Paying Agent/Registrar and executing the
Paying Agent/Registrar Agreement, the Paying Agent/Registrar is deemed to have
agreed to the provisions of this Ordinance and that it will perform the duties and
functions of Paying Agent/Registrar prescribed thereby.
Section 5.07. Delivery of Records to Successor.
If a Paying Agent/Registrar is replaced, such Paying Agent/Registrar, promptly
upon the appointment of the successor, will deliver the Register (or a copy thereof) and
all other pertinent books and records relating to the Certificates to the successor Paying
Agent/Registrar.
ARTICLE VI.
FORM OF THE CERTIFICATES
Section 6.01. Form Generally.
(a) The Certificates, including the Registration Certificate of the Comptroller of
Public Accounts of the State of Texas, the Certificate of the Paying Agent/Registrar, and
the Assignment form to appear on each of the Certificates, (i), shall be substantially in
the form set forth in this Article, with such appropriate insertions, omissions,
substitutions, and other variations as are permitted or required by this Ordinance, and
(ii) may have such letters, numbers, or other marks of identification (including identifying
numbers and letters of the Committee on Uniform Securities Identification Procedures of
the American Bankers Association) and such legends and endorsements (including any
reproduction of an opinion of counsel) thereon as, consistently herewith, may be
determined by the City or by the officers executing such Certificates, as evidenced by
their execution thereof.
(b) Any portion of the text of any Certificates may be set forth on the reverse
side thereof, with an appropriate reference thereto on the face of the Certificates.
(c) The definitive Certificates, if any, shall be typewritten, photocopied,
printed, lithographed, or engraved, and may be produced by any combination of these
methods or produced in any other similar manner, all as determined by the officers
executing such Certificates, as evidenced by their execution thereof.
(d) The Initial Certificate submitted to the Attorney General of the State of
Texas may be typewritten and photocopied or otherwise reproduced.
Section 6.02. Form of the Certificates.
The form of the Certificates, including the form of the Registration Certificate of
the Comptroller of Public Accounts of the State of Texas, the form of Certificate of the
Paying Agent/Registrar and the form of Assignment appearing on the Certificates, shall
be substantially as follows:
(a) Form of Certificates.
REGISTERED
REGISTERED
No. $
United States of America
State of Texas
CITY OF BEAUMONT, TEXAS
CERTIFICATES OF OBLIGATION
SERIES 2018
INTEREST RATE: MATURITY DATE: CERTIFICATE
DATE:
March 1, July 1, 2018
CUSIP NUMBER:
The City of Beaumont, Texas (the "City"), in Jefferson County, State of Texas, for
value received, hereby promises to pay to
or registered assigns, on the Maturity Date specified above, the sum of
TEN MILLION DOLLARS
unless this Certificate shall have been sooner called for redemption and the payment of
the principal hereof shall have been paid or provided for, and to pay interest on such
principal amount from the later of Certificate Date or the most recent interest payment
date to which interest has been paid or provided for until payment of such principal
amount has been paid or provided for, at the per annum rate of interest specified above,
computed on the basis of a 360 -day year of twelve 30 -day months, such interest to be
paid semiannually on March 1 and September 1 of each year, commencing March 1,
2019.
The principal of this Certificate shall be payable without exchange or collection
charges in lawful money of the United States of America upon presentation and
surrender of this Certificate at the corporate trust office in Austin, Texas (the
"Designated Payment/Transfer Office"), of UMB Bank, N.A., as Paying Agent/Registrar,
or, with respect to a successor paying agent/registrar, at the Designated
Payment/Transfer Office of such successor. Interest on this Certificate is payable by
check dated as of the interest payment date, and will be mailed on or before such
interest payment date, by United States mail, first class, postage prepaid, by the Paying
Agent/Registrar to the registered owner at the address shown on the registration books
kept by the Paying Agent/Registrar, or by such other customary banking arrangements
acceptable to the Paying Agent/Registrar and the person to whom interest is to be paid;
provided, however, that such person shall bear all risk and expense of such other
customary banking arrangements. For the purpose of the payment of interest on this
Certificate, the registered owner shall be the person in whose name this Certificate is
registered at the close of business on the "Record Date," which shall be the last
business day of the month preceding such interest payment date; provided, however,
that in the event of nonpayment of interest on a scheduled interest payment date, and
for thirty (30) days thereafter, a new record date for such interest payment (a "Special
Record Date") will -be established by the Paying Agent/Registrar, if and when funds for
the payment of such interest have been received from the City. Notice of the Special
Record Date and of the scheduled payment date of the past due interest (the "Special
Payment Date," which date shall be fifteen (15) days after the Special Record Date)
shall be sent at least five (5) Business Days (as hereinafter defined) prior to the. Special
Record Date by United States mail, first class, postage prepaid, to the address of each
registered owner of a Certificate appearing on the books of the Paying Agent/Registrar
at the close of business,on the last Business Day next preceding the date of mailing of
such notice.
If the date for the payment of the principal of or interest on this Certificate is not a
Business 'Day, the date for such payment shall be the next succeeding day which is not
a Saturday, Sunday or legal holiday, or day on. which banking institutions in the State of
Texas or the city in which the Designated Payment/Transfer Office of the Paying
Agent/Registrar is located are generally authorized or obligated by law or executive
order to close (a "Business Day"), and payment on such date shall for all purposes be
deemed to have been made on the original date payment was due.
This Certificate is one of a series of fully registered Certificates specified in the
title hereof issued in the aggregate principal amount of $10,000,000 (herein referred to
as the "Certificates"), issued pursuant to a certain ordinance of the City (the
"Ordinance") for the purpose of providing funds for certain projects approved by the City
and to pay the costs of issuing the Certificates.
The Certificates maturing on and after March 1, 2029 are subject to redemption
at the option of the City on March 1, 2028 or on any date thereafter at a price of par plus
interest accrued to the date of redemption. If less than all of the Certificates are to be
redeemed pursuant to an optional redemption, the City shall determine the maturity or
maturities and the amounts thereof to be redeemed and shall direct the Paying
Agent/Registrar to call by lot the Certificates, or portions thereof, within such maturity or
maturities and in such principal amounts, for redemption.
The Paying Agent/Registrar will select by lot the specific Certificates (or with
respect to Certificates having a denomination in excess of $5,000, each $5,000 portion
thereof) to be redeemed by mandatory redemption. The principal amount of Certificates
required to be redeemed on any redemption date pursuant to the foregoing mandatory
redemption provisions shall be reduced, at the option of the City, by the principal
amount of any Certificates having the same maturity which have been purchased or
redeemed by the City as follows, at least 45 days prior to the mandatory redemption
date:
(i) if the City directs the Paying Agent/Registrar to purchase
Certificates with money in the Debt Service Fund for the Certificates (at a
price not greater than par plus accrued interest to the date of purchase),
then a credit of 100% of the principal amount of such Certificates
purchased will be made against the next mandatory redemption
installment due, or
(ii) if the City purchases or redeems Certificates with other
available moneys, then the principal amount of such Certificates will be
credited against future mandatory redemption installments in any order,
and in any annual amount, that the City may direct.
Notice of such redemption or redemptions shall be given by United States mail,
first class, postage prepaid, not less than 30 days before the date fixed for redemption,
to the registered owner of each of the Certificates to be redeemed in whole or in part. In
the Ordinance, the City reserves the right in the case of an optional redemption to give
notice of its election or direction to redeem Certificates conditioned upon the occurrence
of subsequent events. Such notice may state (i) that the redemption is conditioned upon
the deposit of moneys and/or authorized securities, in an amount equal to the amount
,necessary to effect the redemption, with the Paying Agent/Registrar, or such other entity
as may be authorizedby law, no later than the redemption date or (ii) that the City
retains the right to rescind such notice at any time prior to the scheduled redemption
date if the City delivers a certificate of the City to the Paying Agent/Registrar instructing
the Paying Agent/Registrar to rescind the redemption notice, and such notice and
redemption shall be of no effect if such moneys and/or authorized securities are not so
deposited or if the notice is rescinded. The Paying Agent/Registrar shall give prompt
notice of any such rescission of a conditional notice of redemption to the affected Owners.
Any Certificates subject to conditional redemption where redemption has been rescinded
shall remain Outstanding, and the rescission of such redemption shall not constitute an
event of default. Further, in the case of a conditional redemption, the failure of the City to
make moneys and/or authorized securities available in part or in whole on or before the
redemption date shall not constitute an event of default.
Any notice so mailed shall be conclusively presumed to have been duly given,
whether or not the registered owner receives such notice. Notice having been so given
and subject, in the case of an optional redemption, to any rights or conditions reserved by
the City in the notice, the Certificates called for redemption shall become due and
payable on the specified redemption date, and notwithstanding that any Certificate or
portion thereof has not been surrendered for payment, interest on such Certificate or
portion thereof shall cease to accrue.
As provided in the Ordinance, and subject to certain limitations therein set forth,
this Certificate is transferable upon surrender of this Certificate for transfer at the
Designated Payment/Transfer Office of the Paying Agent/Registrar with such
endorsement or other evidence of transfer as is acceptable to the Paying
Agent/Registrar; thereupon, one or more new fully registered Certificates of the same
stated maturity, of authorized denominations, bearing the same rate of interest, and for
the same aggregate principal amount will be issued to the designated transferee or
transferees.
Neither the City nor the Paying Agent/Registrar shall be required to issue,
transfer or exchange any Certificate called for redemption, in whole or in part, within 45
calendar days prior to the date fixed for redemption; provided, however, such limitation
shall not be applicable to an exchange by the owner of the uncalled principal balance of
a Certificate.
The City, the Paying Agent/Registrar, and any other person may treat the person
in whose name this Certificate is registered, as the owner hereof for the purpose of
receiving payment as herein provided (except interest shall be paid to the person in
whose name this Certificate is registered on the Record Date or Special Record Date,
as applicable) and for all other purposes, whether or not this Certificate be overdue, and
neither the City nor the Paying Agent/Registrar shall be affected by notice to the
contrary.
IT IS HEREBY CERTIFIED AND RECITED that the issuance of this Certificate
and the series of which it is a part is duly authorized by law; that all acts, conditions, and
things required to be done precedent to and in the issuance of the Certificates have
been properly done and performed and have happened in regular and due time, form,
and manner as required by law; and that ad valorem taxes upon all taxable property in
the City have been levied for and pledged to the payment of the debt service
requirements of the Certificates within the limit prescribed by law; that, in addition to
said taxes, further provisions have been made for the payment of the debt service
requirements of the Certificates by pledging to such purpose Surplus Revenues, as
defined in the Ordinance, derived by the City from the operation of its combined
waterworks and sewer system in an amount limited to $10,000; that when so collected,
such taxes and Surplus Revenues shall be appropriated to such purposes; and that the
total indebtedness of the City, including the Certificates, does not exceed any
constitutional or statutory limitation.
IN WITNESS WHEREOF, the City has caused this Certificate to be executed by
the manual or facsimile signature of the Mayor of the City and countersigned by the
manual or facsimile signature of the City Clerk of the City, and the official seal of the
City has-been duly impressed or placed in facsimile on this Certificate.
City Clerk,
City of Beaumont, Texas
[SEAL]
Mayor,
City of Beaumont, Texas
(b) Form of Comptroller's Registration Certificate. The following Comptroller's
Registration Certificate may be deleted from the definitive Certificates if such certificate
on the Initial Certificate is fully executed.
OFFICE OF THE COMPTROLLER §
OF PUBLIC ACCOUNTS § REGISTER NO.
OF THE STATE OF TEXAS §
I hereby certify that there is on file and of record in my office a certificate of the
Attorney General of the State of Texas to the effect that this Certificate has been
examined by him as required by law, that he finds that it has been issued in conformity
with the Constitution .and laws of the State of Texas, and that it is a valid and binding
obligation of the City of Beaumont, Texas, and that this Certificate has this day been
registered by me.
Witness my hand and seal of office at Austin, Texas,
Comptroller of Public Accounts
of the State of Texas
[SEAL]
(c) Form of Certificate of Paying Agent/Registrar. The following Certificate of
Paying Agent/Registrar may be deleted. from the Initial Certificate if the executed
Comptroller's Registration Certificate appears thereon.
CERTIFICATE OF PAYING AGENT/REGISTRAR
The records of the Paying Agent/Registrar show that the Initial Certificate of this
series of Certificates was approved by the Attorney General of the State of Texas and
registered by the Comptroller of Public Accounts of the State of Texas, and that this is
one of the Certificates referred to in the within -mentioned Ordinance.
Dated:
UMB BANK, N.A., as Paying
Agent/Registrar
is
Authorized Signatory
(d) Form of Assignment.
J
ASSIGNMENT
FOR VALUE RECEIVED, the undersigned hereby sells, assigns, and transfers
unto (print or typewrite name, address and Zip Code of transferee):
(Social Security or other identifying number: ) the within Certificate and all
rights hereunder and hereby irrevocably ' constitutes and appoints
attorney to transfer the within Certificate on the books kept
for registration hereof, with full power of substitution in the premises.
Dated:
NOTICE: The signature on this Assignment
must correspond with the name of the
registered owner as it appears on the face
of the within Certificate in every particular
and must be guaranteed in a manner
acceptable to the Paying Agent/Registrar.
Signature Guaranteed:
Authorized Signatory
(e) The Initial Certificate shall be in the form set forth in paragraphs (a), (b)
and (d) of this Section, except for the following alterations:
(i) immediately under the name of the Certificate, the headings
"INTEREST RATE" and "MATURITY DATE" shall both be completed with
the words "As shown below" and the words "CUSIP NUMBER" deleted;
and
(ii) in the first paragraph of the Certificate, the words "on the
Maturity Date specified above," shall be deleted and the following will be
inserted: "on March 1 in each of the years, in the principal installments and
bearing interest at the ' per annum rates in accordance with the following
schedule:
Principal Interest
Years Installments Rate
(Information to be inserted from
schedule in Section 3.02 of this Ordinance)
Section 6.03. CUSIP Registration.
The City may secure identification numbers through the CUSIP Service Bureau,
Division of Standard & Poor's Corporation, New York, New York, and may authorize the
printing of such numbers on the face of the Certificates. It is expressly provided,
however, that the presence or absence of CUSIP numbers on the Certificates shall be
of no significance or effect as regards the. legality thereof and neither the City nor the
attorneys approving said Certificates as to legality are to be held responsible for CUSIP
numbers incorrectly printed on the Certificates.
Section 6.04. Legal Opinion.
The approving legal opinion of Bracewell LLP, Bond Counsel, may be printed on
the reverse side of or attached to each Certificate over the certification of the City Clerk
of the City, which may be executed in facsimile.
Section 6.05. Statement of Insurance.
A statement relating to a municipal bond insurance policy, if any, to be issued for
the Certificates may be printed on or attached to each Certificate.
ARTICLE VII.
SALE AND DELIVERY OF CERTIFICATES, DEPOSIT OF PROCEEDS; OFFICIAL
STATEMENT
Section 7.01. Sale of Certificates.
(a) The Certificates are hereby officially sold and awarded to and shall
be delivered to the Underwriter at the price and on the terms specified in the
Certificate Purchase Agreement, as presented at this meeting. The Mayor is
hereby authorized and directed to execute and deliver such Certificate Purchase
Agreement upon completion of the terms thereof in accordance with this
Ordinance. It is hereby officially found, determined and declared that the terms
of this sale are the most advantageous reasonably obtainable. The Certificates
shall initially be registered in the name of the representative of the Underwriter,
or its designee.
(b) All officers of the City are authorized to execute such documents,
certificates and receipts, and to make such elections with respect to the tax-
exempt status of the Certificates, as they may deem appropriate in order to
consummate the delivery of the Certificates.
(c) The obligation of the Underwriter to accept delivery of the
Certificates is subject to the Underwriter being furnished with the final, approving
opinion of Bracewell LLP, Bond Counsel for the City, which opinion shall be
dated and delivered the Closing Date.
Section 7.02. Control and Delivery of Certificates.
(a) The Mayor is hereby authorized to have control of the Initial Certificate
and all necessary records and proceedings pertaining thereto pending investigation,
examination, and approval of the Attorney General of the State of Texas, registration by
the Comptroller and registration with, and initial exchange or transfer by, the Paying
Agent/Registrar.
(b) After registration by the Comptroller, delivery of the Certificates shall be
made to the Initial Purchaser under and subject to the general supervision and direction
of the Mayor, against receipt by the City of all amounts due to the City under the terms of
sale.
(c) All officers of the City are authorized to execute such documents,
certificates and receipts and to make such elections with respect to the tax-exempt
status of the Certificates, as they may deem necessary to consummate the delivery of
the Certificates.
Section 7.03. Deposit of Proceeds.
(a) If any, all amounts received on the Closing Date as accrued interest on
the Certificates from the Certificate Date to the Closing Date shall be deposited to the
Interest and Sinking Fund.
(b) The remaining balance received on the Closing Date shall be deposited to
a special account of the City, such moneys to be dedicated and used solely for the
purposes for which the Certificates are being issued as herein provided as described in
Section 3.01, including payment of costs of issuing the Certificates. Any amounts
remaining following completion of the Project shall be transferred to the Interest and
Sinking Fund.
Section 7.04. Official Statement.
The form and substance of the Preliminary Official Statement and any addenda,
supplement or amendment thereto, is hereby ratified and approved, and is confirmed as
deemed final within the meaning and for the purposes of paragraph (b)(1) of Rule 15c2-
12. under the Securities Exchange Act of 1934. The City hereby authorizes the
preparation of a final Official Statement to add the terms of the Initial Purchaser's bid
and other relevant information. The use of such final Official Statement in the reoffering
of the Certificates by the Initial Purchaser is hereby approved and authorized. The
proper officials of the City are authorized to execute and deliver a certificate pertaining
to such Official Statement as prescribed therein, dated as of the date of payment for
and delivery of the Certificates.
ARTICLE VIII.
INVESTMENTS
Section 8.01. Investments.
(a) Money in the Interest and Sinking Fund created by this Ordinance and any
of the funds to be deposited pursuant to Section 7.03(b) hereof, at the option of the City,
may be invested in such securities or obligations as permitted under applicable law as
in effect on the date of the investment.
(b) Any securities or obligations in which such money is so invested shall be
kept and held in trust for the benefit of the Owners and shall be sold and the proceeds
of sale shall be timely applied to the making of all payments required to be made from the
fund from which the investment was made.
Section 8.02. Investment Income.
(a) Interest and income derived from investment of the Interest and Sinking
Fund shall be credited to such fund.
(b) Interest and income derived from investment of the funds to be deposited
pursuant to Section 7.03(b) hereof shall be credited to the account where deposited until
the acquisition or construction of the Projects is completed and thereafter, to the extent
such interest and income are present, such interest and income shall be deposited to
the Interest and Sinking Fund.
Section 8.03. Engagement of Professionals.
The City Council hereby confirms (1) the prior engagement of Bracewell LLP, as
Bond Counsel to the City, (2) the prior engagement of RBC Capital Markets, LLC, as
Financial Advisor, 'to the City, and (3) the engagement of the Estrada Hinojosa &
Company, Inc. and Hutchinson, Shockey, Erley & Co. as underwriters, in connection
with the issuance and sale of the Certificates.
ARTICLE IX.
PARTICULAR REPRESENTATIONS AND COVENANTS
Section 9.01. Payment of the Certificates.
On or before each Interest Payment Date or any redemption date for the
Certificates and while any of the Certificates are outstanding and unpaid, there shall be
made available to the Paying Agent/Registrar, out of the Interest and Sinking Fund,
money sufficient to pay such interest on and principal of the Certificates as will accrue
or mature on the applicable Interest Payment Date, maturity date or date of prior
redemption. Such transfer of funds shall be made in such manner as will cause
immediately available funds to be deposited with the Paying Agent/Registrar not later
than the close of business on the Business Day next preceding the date of payment for
the Certificates.
Section 9.02. Other Representations and Covenants.
(a) The City will faithfully perform, at all times, any and all covenants,
undertakings, stipulations, and provisions contained in this Ordinance and in each
Certificate; the City will promptly pay or cause to be paid the principal of and interest on
each Certificate on the dates and at the places and manner prescribed in such Certificate;
and the City will, at the times and in the manner prescribed by this Ordinance, deposit or
cause to be deposited the amounts of money specified by this Ordinance.
(b) The City is duly authorized under the laws of the State of Texas to issue
the Certificates; all action on its part for the creation and issuance of the Certificates has
been duly and effectively taken; a,nd the Certificates in the hands of the Owners thereof
are and will be valid and enforceable obligations of the City in accordance with their
terms.
ARTICLE X.
PROVISIONS CONCERNING FEDERAL INCOME TAX EXCLUSION
Section 10.01. Provisions Concerning Federal Income Tax.
(a) General. The City intends that the interest on the Certificates be
excludable from gross income for federal income tax purposes pursuant to sections 103
and 141 through 150, inclusive, of the Code. The City covenants and agrees not to take
any action, or knowingly omit to take any action within its control, that if taken or
omitted, respectively, would (i) cause the interest on the Certificates to be includable in
gross income, as defined in section 61 of the Code, for federal income tax .purposes or
(ii) result in the violation of or failure to satisfy any provision of section 103 and 141
through 150, inclusive, of the Code. In particular, the City covenants and agrees to
comply with each requirement of this Article X; provided, however, that the City will not
be required to comply with any particular requirement of this Article X if the City has
received an opinion of nationally recognized bond counsel ("Counsel's Opinion") that (i)
such noncompliance will not adversely affect the excludability of in on the
Certificates from gross income for federal income tax purposes or (ii) compliance with
some other requirement will satisfy the applicable requirements of the Code, in which
case compliance with such other requirement specified in such Counsel's Opinion will
constitute compliance with the corresponding requirement specified in this Article X.
(b) - No Private Use or Payment and No Private Loan Financing. The City
covenants and agrees that it will make such use of the proceeds of the Certificates,
including interest or other investment income derived from Certificate proceeds,
regulate the use of property financed, directly or indirectly, with such proceeds, and take
such other and further action as may be required so that the Certificates will not be
"private activity bonds" within the meaning of section 141 of the Code. Moreover, the
City will certify, through an authorized officer, employee or agent that, based upon all
facts and estimates known or reasonably expected to be in existence on the date the
Certificates are delivered, the proceeds of the Certificates will not be used in a manner
that would cause the Certificates to be "private activity bonds" within the meaning of
section 141 of the Code.
(c) No Federal Guarantee. The City covenants and agrees not to take
any action, or knowingly omit to take any action within its control, that, if taken or
omitted, respectively, would cause the Certificates to be "federally guaranteed"
within the meaning of section 149(b) of the Code, except as permitted by
section 149(b)(3) of the Code.
(d) No Hedge Bonds. The City covenants and agrees not to take any
action, or knowingly omit to take any action, within its control, that, if taken or
omitted, respectively, would cause the Certificates to be "hedge bonds" within the
meaning of section 149(g) of the Code.
(e) No Arbitrage. The City covenants and agrees that it will make such
use of the proceeds of the Certificates, including interest or other investment
income derived from Certificate proceeds, regulate investments of proceeds of
the Certificates, and take such other and further action as may be required so
that the Certificates will not be "arbitrage bonds" within the meaning of
section 148(a) of the Code. Moreover, the City will certify, through an authorized
officer, employee or agent that, based upon all facts and estimates known or
reasonably expected to be in existence on the date the Certificates are delivered,
the proceeds of the Certificates will not be used in a manner that would cause
the Certificates to be "arbitrage bonds" within the meaning of section 148(a) of
the Code.
(f) Arbitrage Rebate. If the City does not qualify for an exception to the
requirements of section 148(f) of the Code relating to the required rebate to the United
States, the City will take all steps necessary to comply with the requirement that certain
amounts earned by the City on' the investment of the "gross proceeds" of the
Certificates (within the meaning of section 148(f)(6)(B) of the Code), be rebated to the
federal government. Specifically, the City will (i) maintain records regarding the
investment of the gross proceeds of the Certificates as may be required to calculate the
amount earned on the investment of the gross proceeds of the Certificates separately
from records of amounts on deposit in the funds and accounts of the City allocable to
other bond issues of the City or moneys that do not represent gross proceeds of any
bonds of the City, (ii) calculate at such times as are required by applicable Regulations,
the amount earned from the investment of the gross proceeds of the Certificates that is
required to be rebated to the federal government, and (iii) pay, not less often than every
fifth anniversary date of the delivery of the Certificates or on such other dates as may be
permitted under applicable Regulations, all amounts required to be rebated to the
federal government. Further, the City will not indirectly pay any amount otherwise
payable to the federal government pursuant to the foregoing requirements to any
person other than the federal government by entering into any investment arrangement
with respect to the gross proceeds of the Certificates that might result in a reduction in
the amount required to be paid to the federal government because such arrangement
results in a smaller profit or a larger loss than would have resulted if the arrangement
had been at arm's length and had the yield on the issue not been relevant to either
party.
(g) Information Reporting. The City covenants and agrees to file or
cause to be filed with the Secretary of the Treasury, not later than the 15th day of
the second calendar month after the close of the calendar quarter in which the
Certificates are issued, an information statement concerning the Certificates, all
under and in accordance with section 149(e) of the Code.
(h) Record Retention. The City will retain all pertinent and material
records relating to the use and expenditure of the proceeds of the Certificates
until three years after the last Certificate is redeemed or paid at maturity, or such
shorter period as authorized by subsequent guidance issued by the Department
of the Treasury, if applicable. All records will be kept in a manner that ensures
their complete access throughout the retention period. For this purpose, it is
acceptable that such records are kept either as hardcopy books and records or in
an electronic storage and retrieval system, provided that such electronic system
includes reasonable controls and quality assurance programs that assure the
ability of the City to retrieve and reproduce such books and records in the event
of an examination of the Certificates by the Internal Revenue Service.
(i) Registration. The Certificates will be issued in registered form.
Q) Deliberate Actions. The City will not take a deliberate action (as
defined in section 1.141-2(d)(3) of the Regulations) that causes the Certificates
to fail to meet any requirement of section 141 of the Code after the issue date of
the Certificates unless an appropriate remedial action is permitted by section
1.141-12 of the Regulations, the City takes such remedial action, and the City
receives a Counsel's Opinion that such remedial action cures any failure to meet
the requirements of section 141 of the Code.
(k) Continuing Obligation. Notwithstanding any other provision of this
Order, the City's obligations under the covenants and provisions of this Article X
will survive the defeasance and discharge of the Certificates for as long as such
matters are relevant to the excludability of interest on the Certificates from gross
income for federal income tax purposes.
ARTICLE XI.
DISCHARGE
Section 11.01. Discharge.
The Certificates may be defeased, refunded or discharged in any manner
permitted by applicable law.
ARTICLE XII.
CONTINUING DISCLOSURE UNDERTAKING
Section 12.01. Annual Reports. The City shall provide annually to the MSRB,
within six (6) months after the end of each Fiscal Year, financial information and
operating data with respect to the City of the general type included in the final Official
Statement, being the information described in Exhibit B hereto. Any financial
statements so to be provided shall be (i) prepared in accordance with the accounting
principles described in Exhibit B hereto, and (ii) audited, if the City commissions an
audit of such statements and the audit is completed within the period during which they
must be provided. If the audit of such financial statements is not complete within such
period, then the City shall provide notice that audited financial statements are not
available and shall provide unaudited financial statements for the applicable Fiscal Year
to the MSRB. Thereafter, when and if audited financial statements become available,
the City shall provide such audited financial statements as required to the MSRB.
(a) If the City changes its Fiscal Year, it will notify each the MSRB of the
change (and of the date of the new Fiscal Year end) prior to the next date by which the
City otherwise would be required to provide financial information and operating data
pursuant to this Section.
(b) The financial information and operating data to be provided pursuant to
this Section may be set forth in full in one or more documents or may be included by
specific reference to any document (including an official statement or other -offering
document) that theretofore has been provided to the MSRB or filed with the SEC.
Section 12.02. Material Event Notices. (a) The City shall notify the MSRB, in a
timely manner, of any of the following events with respect to the Certificates, if such
event is material within the meaning of the federal securities laws:
(i) principal and interest payment delinquencies;
(ii) nonpayment related defaults;
(iii) unscheduled draws on debt service reserves reflecting
financial difficulties;
(iv) unscheduled draws on credit enhancements reflecting
financial difficulties;
(v) substitution of credit or liquidity providers, or their failure to
perform;
(vi) adverse tax opinions or events affecting the tax exempt
status of the Certificates;
(vii) modifications to rights of Owners;
(viii) bond calls;
(ix) defeasance;
(x) release, substitution, or sale of property_ securing repayment
of the Certificates;
(xi) rating changes;
(xii) bankruptcy, insolvency, receivership, or similar event of the
obligated person;
Note to paragraph (xii): For the purposes of the event identified in
paragraph (xii) of this section, the event is considered to occur when any
of the following occur: the appointment of a receiver, fiscal agent or
similar officer for an obligated 'person in a proceeding under the U.S.
Bankruptcy Code or in any other proceeding under state or federal law in
which a court or governmental authority has assumed jurisdiction over
substantially all of the assets or business of the obligated person, or if
such jurisdiction. has been assumed by leaving the existing governing
body and officials or. officers in possession but subject to the supervision
and orders of a court or governmental authority, or the entry of an order
confirming a plan of reorganization, arrangement or liquidation by a court
or governmental authority having supervision or jurisdiction over
substantially all of the assets or business of the obligated person.
(xiii) the consummation of a merger, consolidation, or acquisition
involving an obligated person or the sale of all or substantially all, of the
assets of the obligated person, other than in the ordinary course of
business, the entry into a definitive agreement to undertake such -an
action, or the termination of a definitive agreement relating to any such
actions, other than pursuant to its terms, if material; and
(xiv) the appointment of a successor or additional trustee or the
change in the name of the trustee, if material.
(b) The City shall notify the MSRB, in a timely manner, of any failure by the
City to provide financial information or operating data in accordance with Section 13.01
of this Ordinance by the time required by such Section.
(c) The City reserves the right to file all information and notices required
under this Article through the facilities of DisclosureUSA or any other central post office
approved by the SEC for such purpose.
Section 12.03. Limitations, Disclaimers and Amendments.
The City shall be obligated to observe and perform the covenants specified in
this Article for so long as, but only for so long as the City remains an 'obligated person"
with respect to the Certificates within the meaning of the Rule, except that the City in
any event will give notice of any redemption calls and any defeasances that cause the
City to be no longer an "obligated person."
The provisions of this Article are for the sole benefit of the Owners and beneficial
owners of the Certificates, and nothing in this Article, express or implied, shall give any
benefit or any legal or equitable right, remedy, or claim hereunder to any other person.
The City undertakes to provide only the financial information, operating data, financial
statements, and notices which it has expressly agreed to provide pursuant to this Article
and does not hereby undertake to provide any other information that may be relevant or
material to a complete presentation of the City's financial results, condition, or prospects
or hereby undertake to update any information provided in accordance with this Article or
otherwise, except as expressly provided herein. The City does not make any
representation or warranty concerning such information or its usefulness to a decision to
invest in or sell Certificates at any future date.
UNDER NO CIRCUMSTANCES SHALL THE CITY BE LIABLE TO THE OWNER
OR BENEFICIAL OWNER OF ANY CERTIFICATE OR ANY OTHER PERSON, IN
CONTRACT OR TORT, FOR DAMAGES RESULTING IN WHOLE OR IN PART FROM
ANY BREACH BY THE CITY, WHETHER NEGLIGENT OR WITHOUT FAULT ON ITS
PART, OF ANY COVENANT SPECIFIED IN THIS ARTICLE, BUT EVERY RIGHT AND
REMEDY OF ANY SUCH PERSON, IN CONTRACT OR TORT, FOR OR ON
ACCOUNT OF ANY SUCH BREACH SHALL BE LIMITED TO AN ACTION FOR
MANDAMUS OR SPECIFIC PERFORMANCE.
(a) No default by the City in observing or performing its obligations under this
Article shall constitute a breach of or default under the Ordinance for purposes of any
other provisions of this Ordinance.
(b) Nothing in this Article is intended or shall act to disclaim, waive, or
otherwise limit the duties of the City under federal and state securities laws.
(c) The provisions of this Article may be amended by the City from time to
time to adapt to changed circumstances that arise from a change in legal requirements,
a change in law, or a change in the identity, nature, status, or type of operations of the
City, but only if (i) the provisions of this Article, as so amended, would have permitted
an underwriter to purchase or sell Certificates in the primary offering of the Certificates
in compliance with the Rule, taking into account any amendments or interpretations of
the Rule to the date of such amendment, as well as such changed circumstances, and
(ii) either (A) the Owners of a majority in aggregate principal amount (or any greater
amount required by any other provisions of this Ordinance that authorizes such an
amendment) of the Outstanding Certificates consent to such amendment or (B) an entity
or individual person that is unaffiliated with the City (such as nationally recognized bond
counsel) determines that such amendment will not materially impair the interests of the
Owners and beneficial owners of the Certificates. The provisions of this Article may also
be amended from time to time or repealed by the City if the SEC amends or repeals the
applicable provisions of the Rule or a court of final jurisdiction determines that such
provisions are invalid, but only if and to the extent that reservation of the City's right to
do so would not prevent underwriters of the initial public offering of the Certificates from
lawfully purchasing or selling Certificates in such offering. If the City so amends the
provisions of this Article, it shall include with any amended financial information or
operating data next provided in accordance with Section 13.01 an explanation, in
narrative form, of the reasons for the amendment and of the impact of any change in the
type of financial information or operating data so provided.
ARTICLE XIII.
MISCELLANEOUS
Section 13.01. Changes to Ordinance.
Bond Counsel is hereby authorized to make any changes to the terms of this
Ordinance if necessary or desirable to carry out the purposes hereof or in connection
with the approval of the issuance of the Certificates by the Attorney General of Texas.
Section 13.02. Partial Invalidity.
If any section, paragraph, clause or provision of this Ordinance shall for any
reason be held to be invalid or unenforceable, the invalidity or unenforceability of such
section, paragraph, clause or provision shall not affect any of the remaining provisions
of this Ordinance.
Section 13.03. Repealer.
All ordinances or resolutions, or parts thereof, heretofore adopted by the City and
inconsistent with the provisions of this Ordinance are hereby repealed to the extent of
such conflict.
Section 13.04. Individuals Not Liable.
No covenant, stipulation, obligation or agreement herein contained shall be
deemed to be a covenant, stipulation, obligation or agreement of any member of City
Council or agent or employee of City Council or of the City in his or her individual
capacity and neither the members of City Council nor any officer thereof, nor any agent
or employee of City Council or of the City, shall be liable personally on the Certificates,
or be subject to any personal liability or accountability by reason of the issuance thereof.
Section 13.05. Related Matters.
To satisfy in a timely manner all of the City's obligations under this Ordinance,
the Mayor or Mayor Pro Tem, the City Clerk and all other appropriate officers and
agents of the City are hereby authorized and directed to do any and all things necessary
and/or convenient in order to consummate the delivery of the Certificates, pay the costs
of issuance on the Certificates, and effectuate the, terms and purposes of this
Ordinance.
Section 13.06. Force and Effect.
This Ordinance shall be in full force and effect from and after its final passage,
and it is so ordained.
PASSED, APPROVED AND ADOPTED on first and final reading this 17th day of
J
July, 2018, with _ members voting yes, members voting no, and _ members
abstaining.
A EST:
ail
Tina Brousard, City Clerk
EXHIBIT A
Paying Agent/Registrar Agreement
EXHIBIT B
DESCRIPTION OF ANNUAL DISCLOSURE OF FINANCIAL INFORMATION
The following information is referred to in Article XIII of this Ordinance.
Annual Financial Statements and Operating Data
The financial information and operating data with respect to the City to be
provided annually in accordance with such Article are as specified (and included in the
Appendix or other headings of the Official.. Statement referred to) below:
The portions of the financial statements of the City appended to the
Official Statement as Appendix B, but for the most recently concluded
Fiscal Year.
2. The quantitative financial information and operating data with respect to
the City of the general type included in the main text of the Official Statement
under the headings "INVESTMENT AUTHORITY AND INVESTMENT
OBJECTIVES OF THE CITY;" "ADMINISTRATION OF THE CITY;" "CITY
TAX DEBT (except under the heading "estimated Overlapping Debt;" "TAX
DATA; "SELECTED FINANCIAL DATA;" all inclusive.
Accounting Principles
The accounting principles referred to in such Article are the accounting principles
described in the notes to the financial statements referred to in Paragraph 1 above, as
such principles may be changed from time to time to co