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10-24-2011 AgendaCITY OF WOODBURN CITY COUNCIL AGENDA OCTOBER 24, 2011 - 7:00 P.M. KATHRYN FIGLEY, MAYOR DICK PUGH, COUNCILOR WARD I J. MEL SCHMIDT, COUNCILOR WARD II PETER MCCALLUM, COUNCILOR WARD III JAMES COX, COUNCILOR WARD IV FRANK LONERGAN, COUNCILOR WARD V ERIC MORRIS, COUNCILOR WARD VI CITY HALL COUNCIL CHAMBERS - 270 MONTGOMERY STREET 1. CALL TO ORDER AND FLAG SALUTE 2. ROLL CALL 3. ANNOUNCEMENTS AND APPOINTMENTS Announcements A. City Hall and the Library will be closed Friday, November 11, 2011 in observance of Veterans Day. The Aquatic Center will be open during normal business hours. Appointments None 4. COMMUNITY /GOVERNMENT ORGANIZATIONS A. Chamber of Commerce B. Woodburn School District C. Woodburn Unidos 5. PROCLAMATIONS /PRESENTATIONS Proclamations None Presentations A. 2009/10 Audit 6. COMMUNICATIONS I2❑TO 7. BUSINESS FROM THE PUBLIC -This allows the public to introduce items for Council consideration not already scheduled on the agenda. "Habra interpretes aisponibfes para aqudfas personas que no �abfan Ing(es, previo amerk Comnnit ese Of (5 98o- 1485... October 24, 2011 Council Agenda Page i 8. CONSENT AGENDA - Items listed on the consent agenda are considered routine and may be adopted by one motion. Any item may be removed for discussion at the request of a Council member. A. Woodburn City Council minutes of October 10, 2011 Recommended Action Approve the minutes. B. Woodburn City Council Executive Session minutes of October 10, 2011 Recommended Action Approve the minutes. C. Audit Report Recommended Action Accept the report. D. Woodburn Recreation and Park Board minutes of October 11, 2011 Recommended Action Accept the minutes. E. Crime Statistics through September 2011 Recommended Action Accept the report. 9. TABLED BUSINESS None 10. PUBLIC HEARINGS 1110=@ _ 11. GENERAL BUSINESS - Members of the public wishing to comment on items of general business must complete and submit a speaker's card to the City Recorder prior to commencing this portion of the Council's agenda. Comment time may be limited by Mayoral prerogative. A. Council Bill No. 2878 - An Ordinance Relating to Reapportionment of Ward Boundaries, Repealing Ordinance 2304, and Declaring an Emergency Recommended Action Adopt the Ordinance. B. Council Bill No. 2879 - A Resolution Authorizing the Issuance of Water System Revenue Refunding Bonds and a Master Water System Bond Declaration Recommended Action: Approve the attached resolution authorizing the issuance of Water System Revenue Refunding Bonds and a Master Water System Bond Declaration. 1 6 7 13 17 22 October 24, 2011 Council Agenda Page ii C. Council Bill No. 2880 - A Resolution Authorizing the Issuance of 107 Wastewater Revenue and Refunding Bonds and a Master Wastewater System Bond Declaration Recommended Action Approve the attached resolution authorizing the issuance of Wastewater Revenue and Refunding Bonds and a Master Wastewater System Bond Declaration. 12. PLANNING COMMISSION OR ADMINISTRATIVE LAND USE ACTIONS - These are Planning Commission or Administrative Land Use actions that may be called up by the City Council. None 13. CITY ADMINISTRATOR'S REPORT 14. MAYOR AND COUNCIL REPORTS 15. ADJOURNMENT October 24, 2011 Council Agenda Page iii COUNCIL MEETING MINUTES OCTOBER 10, 2011 0:00 DATE COUNCIL CHAMBERS, CITY HALL, CIT Y OF WOODBURN, COUNTY OF MARION, STATE OF OREGON, OCTOBER 10, 2011. CONVENED The meeting convened at 7:00 p.m. with Mayor Figley presiding. ROLL CALL Mayor Figley Present Councilor Cox Present Councilor Lonergan Present Councilor McCallum Present Councilor Morris Present Councilor Pugh Present Councilor Schmidt Present Staff Present: City Administrator Derickson, City Attorney Shields, Community Services Director Row, Public Works Director Brown, Police Chief Russell, Police Captain Garrett, Recreation Services Manager Spence, Community Relations Officer Stowers, Recorder Shearer. 0:00 ANNOUNCEMENTS Grand Reopening of the Woodburn Aquatic Center on Wednesday October 12 at 4pm. 0:01 COMMUNITY /GOVERNMENT REPORTS A. Woodburn Area Chamber of Commerce — Don Judson, Executive Director, provided an update on upcoming Chamber events. Don also announced that the Chamber will be relocating their offices. In addition, Don, provided a report on the 2011 Fiesta Mexicana. B. Woodburn Downtown Unidos — Erubio Valladares, President, provided a video overview of the Mexican Independence Day event. 0:22 PROCLAMATION Mayor Figley read proclamation: "Keeping the Lights on After School" 0:26 PRESENTATIONS A. Street Trees — Public Works Director Brown provided an informational overview of the City's treatment of street trees and notified Council that four large black walnut trees will need to be removed soon. He discussed the City process for evaluating trees for removal and ensuring appropriate replacements. He provided a copy of Ordinance 2424 which is the primary policy for trees. He also discussed the kinds of tree situations where removal is appropriate, either due to the health of the tree or because of damage to infrastructure. Public works staff has the expertise to evaluate trees without the need for a certified arborist, however staff could pursue certification if necessary. Director Brown also described the financial obligations and dilemmas that face property owners Page 1 - Council Meeting Minutes, October 10, 2011 COUNCIL MEETING MINUTES OCTOBER 10, 2011 when street tree issues arise. He also talked about the options to save trees that are damaging right of way (such as sidewalks). Councilor McCallum asked if there were lessons to be learned from the Ironwood Street Tree Local Improvement District (LID) project. Director Brown stated that there were ways to prevent or mitigate street tree damage to infrastructure, but that the Ironwood LID was possible due to the presence of a Homeowner's Association that facilitated the formation of the LID. Director Brown stated that many Woodburn neighborhoods do not have the financial means to take on as a large project as Ironwood. Director Brown gave an overview of suggestions made by Durrell Crays regarding preserving the Downtown canopy including the use of fees and requiring certified arborist reports. Mr. Crays is also concerned about replacement tree replanting compliance and the size of the replacement trees required. Administrator Derickson discussed the need to establish a funding source if the City wished to pursue a more involved Street Tree program. Councilor Pugh would like the City to pursue alternatives to tree removal when infrastructure is damaged. Director Brown discussed a few examples of how that has been and could be accomplished. Councilor Cox appreciates the report and agrees with the objectives of the program. He also acknowledges the burden that is placed on property owners when dealing with this issue. He does believe the City needs to take more responsibility and wants to take some of the financial burden from the low to moderate income property owners. Director Brown stated that the City spends approximately $15,000 on urban forestry issues, but this varies year to year. Councilor Cox feels that trees area community asset, not just a private property asset and does not believe an LID is the answer due to the year to year variability. He feels it should be absorbed by the City budget. Councilor Pugh commented on street trees in the Montebello neighborhood. There was discussion among Council and Director Brown regarding the street trees in the Montebello neighborhood. Director Brown discussed the process staff has established for the Montebello neighborhood. Councilors discussed the narrow planting strips utilized in that neighborhood that were not appropriate for street trees. Councilor Schmidt discussed the cost differences between different tree sizes, and the rate of growth that can be expected from replacement trees of different sizes. Councilor McCallum commended staff for being proactive in addressing the street tree issue and for being creative in working within the financial limitations of the City and property owners. He encouraged staff to look for alternative funding mechanisms. Page 2 - Council Meeting Minutes, October 10, 2011 2 COUNCIL MEETING MINUTES OCTOBER 10, 2011 City Administrator Derickson discussed what would be involved in developing a more robust urban forestry program and committed to investigating such a program for the next budget cycle. Councilor Cox agrees, but doesn't necessarily agree with pursuing a Tree City USA designation or with the need for arborist certifications. Councilor Lonergan suggests that establishing a list of approved arborists may accomplish the City's goals. Durrell Crays provided Council with a written statement that includes several policy suggestions (appended to official packet). He also stated that he concurred with the assessment that the four large black walnut trees needed removal. He emphasizes the need to preserve the existing canopy and to accelerate the replenishment of the canopy when trees need to be preserved. His emphasis is within the Neighborhood Conservation Overlay District (NCOD), but feels his suggestions could be extended to other areas of the City if desired. Councilor Morris commented on the cost to maintain large trees. He also expressed the need to establish City wide standards, not just within the NCOD. Councilor Lonergan also commented on the damage done to trees by PGE through their pruning efforts to protect their overhead lines. 1:19 B. Ward Redistricting — Lesley Hegewald, GIS Analyst with the Mid- Willamette Council of Governments (COG), provided a presentation (appended to the official packet) on her work to develop new Ward boundaries reflecting data from the 2010 census. The City contracted for the COG's assistance with this mandated project. The criterion for the ward boundaries is set by the Oregon Secretary of State. Only those census blocks within the City limits were utilized. Three alternatives were developed — minimal change, most balanced population, and major roads used as boundaries. All are compliant with the Secretary of State's criteria. The bulk of the City's growth has occurred in the current Ward #1. Ms. Hegewald outlined the timeline necessary to comply with County election requirements, which requires that new boundaries be submitted by November 1 City Administrator Derickson went on to state that the plan was for Council to tentatively select an alternative tonight, and formally adopt that selection at the next Council meeting. Council discussed the options briefly and generally felt that alternatives 1 and 2 were acceptable, while discarding alternative 3. Cox/McCallum... approve alternative 2 for ward redistricting authorize the Council of Governments to proceed with that alternative for County election purposes, and direct staff to return to the October 24 with legislation for adoption. The motion passed unanimously. Page 3 - Council Meeting Minutes, October 10, 2011 I COUNCIL MEETING MINUTES OCTOBER 10, 2011 1:31 BUSINESS FROM THE PUBLIC 1. Gary LaPoint of 850 Lawson Ave, spoke regarding a presentation he made to the Woodburn Area Chamber of Commerce regarding street maintenance funding. He does not feel the existing City gas tax is fair to the gas stations in the area and has an alternative proposal based upon fees established in the City of Wilsonville (appended to official packet). Councilor Cox asked if Mr. LaPoint would still support his proposal if it did not include the repeal of the existing City gas tax. Mr. LaPoint stated he wouldn't like it, but he would support it. Councilor Pugh attributes much of the problem to the poor economy but doesn't support this proposal. He welcomes discussion about the issue, though. 2. Dagmar Kinne, of 586 Grant St had additional comments regarding trees. She had experience with an arborist to remove a tree and repair of a sidewalk damaged by a tree. It was expensive. She feels that the large trees need to be preserved and the costs of maintaining them are part of the price we pay to have them. She is also in favor of creativity in dealing with infrastructure damage by trees. She would also like a tree database with photos. 1:50 CONSENT AGENDA A. Approve Woodburn City Council minutes of September 26, 2011, B. Accept Woodburn Recreation and Park Board minutes of September 13, 2011, and McCallum /Cox.... adopt the consent agenda as presented. The motion passed unanimously. 1:51 COUNCIL BILL NO. 2876 — AN ORDINANCE AMENDING ORDINANCE 2338 (THE NUISANCE ORDINANCE) TO CLARIFY THE CITY'S TREATMENT OF WILD NATURAL AREAS Councilor McCallum introduced Council Bill 2876. Recorder Shearer read the two readings of the bill by title only since there were no objections from the Council. Councilor Schmidt had questions regarding the standards applied by Public Works while mowing. Public Works Director Brown and City Administrator Derickson clarified that those are set by policy, not the ordinance. That policy can be influenced by state and federal clean water and wildlife standards. A draft of a map that outlines these areas has been prepared. Councilor Cox added that this ordinance provides the City Administrator the flexibility to respond to changing requirements without the need for an Ordinance every time. The ordinance allows staff to address these requirements administratively. On roll call vote for final passage, the bill passed unanimously. Mayor Figley declared Council Bill No. 2876 duly passed. Page 4 - Council Meeting Minutes, October 10, 2011 W COUNCIL MEETING MINUTES OCTOBER 10, 2011 a:oa COUNCIL BILL NO. 2877 — AN ORDINANCE AMENDING ORDINANCE 2284 (THE TELECOMMUNICATIONS ORDINANCE) AND DECLARING AN EMERGENCY Councilor McCallum introduced Council Bill 2877. Recorder Shearer read the two readings of the bill by title only since there were no objections from the Council. On roll call vote for final passage, the bill passed unanimously. Mayor Figley declared Council Bill No. 2877 duly passed. 2:03 APPRAISAL OF PROPERTY POTENTIALLY DONATED TO THE CITY Community Services Director Row provided an overview of the opportunity to partner with Immanuel Lutheran Church for public use of their property. Cox/Lonergan... authorize staff to obtain the appraisal as recommended by the staff report. The motion passed unanimously. 2:18 CITY ADMINISTRATOR'S REPORT • City Administrator had nothing to report. axis MAYOR AND COUNCIL REPORTS • Councilor Morris recently attended the League of Oregon Cities meeting. He found some of the sessions very useful. • Councilor Morris reported on a project by the City of Eugene to reexamine their road program in light of limited funding. 2:23 EXECUTIVE SESSION Mayor Figley entertained a motion to adj ourn into executive session under the authority of ORS 192.660(2)(i). For the record, City Attorney Shields waived his right to an open hearing for his evaluation. Lonergan /Cox ... adjourn to executive session under the statutory authority cited by the Mayor. The motion passed unanimously. The Council adjourned to executive session at 9:30 pm and reconvened at 9:48 pm. Mayor Figley stated that no action was taken by the Council while in executive session. 2:23 ADJOURNMENT Schmidt/McCallum... meeting be adjourned. The motion passed unanimously. The meeting adjourned at 9:50 p.m. • I KATHRYN FIGLEY, MAYOR ATTEST Christina M. Shearer, Recorder City of Woodburn, Oregon Page 5 - Council Meeting Minutes, October 10, 2011 I Executive Session COUNCIL MEETING MINUTES October 10, 2011 DATE. CONFERENCE ROOM, CITY HALL, CITY OF WOODBURN, COUNTY OF MARION, STATE OF OREGON, OCTOBER 10, 2011. CONVENED. The Council met in executive session at 9:30 p.m. with Mayor Figley presiding. ROLL CALL. Mayor Figley Present Councilor Cox Present Councilor Lonergan Absent Councilor McCallum Present Councilor Morris Present Councilor Pugh Present Councilor Schmidt Present Staff Present: City Recorder Shearer, City Attorney Shields (9:40 pm). Media Present: None. Mayor Figley reminded the Councilors, media and staff that information discussed in executive session is not to be discussed with the public. The executive session was called to: • To review and evaluate, pursuant to standards, criteria and policy directives adopted by the governing body, the employment - related performance of the chief executive officer of any public body, a public officer, employee or staff member unless the person whose performance is being reviewed and evaluated requests an open hearing pursuant to ORS 192.660(2)(i) • For the record, during the open session of the City Council meeting, City Attorney Shields waived his right to an open hearing. ADJOURNMENT. The executive session adjourned at 9:48 p.m. KATHRYN FIGLEY, MAYOR ATTEST Christina M. Shearer, Recorder City of Woodburn, Oregon Pagel — Executive Session, Council Meeting Minutes, October 10, 2011 I City of Woodburn Recreation and Park Board Minutes"' October 11 2011 • 6:30 p.m. W OODBURN 1. CALL TO ORDER The meeting and was called to order at 6:30 p.m. 2. ROLL CALL Position I , Member (12/13) vacant Position II (Student) Claudia Urias- Guerrero (12/11) Absent Position III Joseph Nicoletti, Board Secretary (12/13) Present Position IV Rosetta Wangerin, Board Chair (12/13) Present Position V Bruce Thomas, Member (12/13) Present Position VI Cheryl Shepherd, Member (12/11) Absent Position VII Tony Waite (12/12) Absent 3. APPROVAL OF MINUTES Joseph NicolettiBruce Thomas - Motion to accept the September 13, 2011 minutes as written and seconded. The motion passed unanimously. 4. BUSINESS FROM AUDIENCE None. 5. OLD BUSINESS Immanuel Lutheran Church Proiect — Jim Row Jim reminded the Board that back in April Terri Berkey- Gonzalez, an Immanuel Church representative came to a meeting to discuss a potential partnership with the City. The partnership would involve the Church developing a soccer field on the eastern portion of their newly acquired property at Evergreen and Linfield, with the City accepting responsibility for irrigating and maintaining the site. In return, the city would be provided with the rights to utilize it as a public park and for the operation of City recreation programs. After considering the project further, the City has proposed that the church consider dedicating 2.4 acres to the City, with the City accepting responsibility for constructing the soccer field. The City would then provide the Church with development fee waivers, and other services of commensurate value. This approach provides a couple benefits, including the fact that the City can apply the value of the donated property as a match for park development grant funds and the Church can then earmark their saved funds toward advancing their timeline for constructing their new church facility. The next step involves conducting an appraisal to determine the value of the property. First, a property appraisal must be conducted to determine the value of the donated property and the level of fee waivers and other services the City can offer the Church. Once that is established, the City will negotiate package with the Church, which will have to be approved by the City Council. At their October 10 Page 1 of 6 7 City of Woodburn Recreation and Park Board Minutes"' 1. October 11 2011 • 6:30 p.m. Tj ][ jOODBuR N meeting, the City Council authorized staff to conduct the appraisal. Discussion took place on the need and plans for future park development in that area. Bruce asked if this project was going to take funds away from other projects. Jim indicated that if the project moves forward, he would seek grant funds to cover the majority of the development costs. It may be necessary to spend some of the City's park development funds on the project, but we would attempt to keep that to a minimum. Wyffels Park Proiects — Jim Row Jim indicated that Community Services and Public Works are trying, once again to secure grant funding for a proposed boardwalk trail through Wyffels Park, from Lincoln St to Hardcastle Ave. Public Works is pursuing fundiong through ODOT's Flexible Funds Program, while Community Services is looking at the State of Oregon's Recreational Trails Program. Both programs have very low mitch requirements of between 10 % -20 %. Jim provided an update on the remaining boundary issue with the National Park Service that postponed the playground replacement project last summer. He continues to work with them on this issue hoping to resolve it and initiate the project his spring. 6. NEW BUSINESS BOYS AND GIRLS CLUB UPDATE — Alison Weaver Stu introduced Alison Weaver, Woodburn Boys and Girls Club Branch Director. The mission of the Boys and Girls Club is to enable all young people, especially those who need us most, to reach their full potential as production caring responsible citizens. Alison gave a PowerPoint presentation on the Boys and Girls Club giving a broad understanding of the program. Their Formula for Impact involves academic success, character, leadership and healthy lifestyles. The academic success included literacy, computer skills, photography opportunities, and basic paragraph writing. The kids finished products are visible in the monthly parent newsletter. A popular club is the Guitar Club, but they have just recently lost their volunteer and in the process of looking for another volunteer to keep this popular club going. The Club has daily tutoring helping kids with homework. Alison said that good GPA scores were required to participate in various programs and field trips. Alison shared that they would like to use high school volunteers as tutors for this program. The Power Teens /Keystone Club is open for 14 to 18 year olds with good character. She shared pictures of the kids in this program who started a garden, participated in the Well Springs Saturday Market this summer, toured college campus, monthly job shadowing, worked on charitable fundraisers, and participated in several community service projects and a successful reading buddy program. Alison reported that the Boys and Girls Club also participates in community dinners for the needy, Read -a- Page 2 of 6 9 City of Woodburn Recreation and Park Board Minutes october 11 zol l 6:3o p.m. OODBURN thons, Woodburn Reads, aid to the National Guard, volunteering with the Red Cross. They are looking forward to attending the iLead Leadership conference this year. The Torch Club for middle school age kids focuses on community service projects. This year they have signed up with Marion County for the Adopt A Street project. In December they are organizing a clothes and toy drive and they just send boxes and letters to support the armed service troops. This year they completed a service project Rake and Run where the kids rake leaves in piles for people in their yards and run to another to rake. She shared how much the PAL Mentoring Proms enhanced the program with positive high school kids and adults doing weekly projects while providing one -on- one guidance. The Healthy Lifestyles Program includes workouts at Diesel Fitness, healthy cooking classes, making healthy choices and health and dental services. They are committed to providing effective health services to students in the community. Alison stated that she is excited to be involved with the Woodburn Outdoors Program This program is a partnership with the school district that reconnects young people with nature, expands their views of a natural and physical world, promoting health and wellness while cultivating skills such as stewardship, leadership and teamwork. Alison shared pictures of their current rock climbing experience. Each month follows a theme and gives kids something to look forward to. Currently they are looking for funding so they can offer swim lessons. DIVISION REPORTS Aquatics — Kristin Graybeal Finances - Kristin indicated that preliminary numbers through September indicate that Q1 revenues are up $1,677 over last year. With expenditures down almost $59,000, our cost recovery rate is currently right at 50 %. Last year through the first quarter, it was running at 31 %. Re- plaster Project — Displayed pictures of the project that are posted on the Aquatic Center's Facebook page. The re -open on October 1 went well. The new underwater LED lights work great and will be used in the Spooky Splash event on October 29 No major challenges was encountered, just a few slip -ups. Many other significant maintenance items were all completed at the same time. Kristin reported that she has been receiving a lot of compliments on the new look. The Open House will be on October 12 from 4 -5pm. Fourth Grade Swim Lessons — Woodburn Together contributed $1,000 this year and Woodburn Proud funded the remaining $2,800. The Woodburn School District is providing transportation again and lessons will begin with session in November. Page 3 of 6 I City of Woodburn „Y Recreation and Park Board Minutes"' October 11 2011 • 6:30 p.m. W 00DBU9�T Winter — Spring 2012 Program Guide — Kristin shared that she was ordering 5,000 copies of their own program guide. She has been busy transforming the back storage room into space for dryland classes and a parry rental room. The Aquatic Center will now be open on Saturdays starting at 9am. Summer 2012 — Kristin is working with Radio Disney for a summer -wide promotion. She is now in the stage of finding a large sponsor and collaborating with Su Publico, the marketing firm that brought the U of O and Verizon to the Fiesta. Challenges — Staff scheduling has been difficult during the day with as many exsting employees return to college. The Lifeguard Certification class on October 15 & 16 has 8 participants. Kristin shared that being closed for a month has been difficult to recover from. Swim lessons signups for 1 session is slow and evening class size is down. Recreation — Stu Spence Stu unveiled the new Leisure Services logo and thanked the Board for giving their input. 1785 Locomotive — Staff will meet with Frank Scheer, a volunteer who has done extensive work on the local 1785 Locomotive, to talk about ways to engage Woodburn youth with the educational opportunities it provides. Youth Sports —Youth Soccer is going strong and next is Pee Wee Basketball. Adult Sports — Men's Basketball had 28 teams last year and 17 this year. Even though teams were reminded, many just missed the registration deadline. After School Program — 320 students currently enrolled. The Mayor proclaimed October 20 in Woodburn as Lights On After School Day This proclamation recognizes the importance of after school programs for families and kids with parents working, providing extended learning opportunities to kids after school hours. On October 26, Oregon ASK is holding their conference in Woodburn at French Prairie Middle School. P.A.L. Mentoring_ —New Mentor Coordinator, Andrea Oropeza has extensive experience in school counseling and has several local contacts. She is looking forward to giving the program better structure Active Adult — A group of 17 participants just got back from an over -night trip to KahNeeTah. The next trip is a Murder mystery train ride aboard the Mt. Hood Railroad. Page 4 of 6 10 City of Woodburn„ Recreation and Park Board Minutes October 11 2011 • 6:30 p.m. W OODBUR N YAB — This Wednesday is their annual fall recruitment parry. They are looking to gain more members to accomplish specific projects this year. Events: Trick or Treating — October 31 is not only Halloween, but also the date of this year's Downtown Trick or Treating at the Plaza. Games and crafts will be provided for kids and local businesses are participating in candy give -a -ways. Parks and Facilities — Jim Row 2011 Park Use Analysis Jim displayed the 2011 Park Use Analysis mainly to provide general statistics of events and park shelter reservations for the Board. The analysis covered our active service period of April — September 2011. Over that period of time, we scheduled 88 individual reservations, with a total attendance of 28,488. Jim pointed out that the Fiesta Mexicana attributed to 15,000 of the total attendance. Discussion took place on the success and highlights of the 2011 Fiesta Mexicana event. Jim stated that the 2011 Fiesta Mexicana event netted $18,000 compared to $3,500 last year. The agreement between the City and Chamber of Commerce stipulates a percentage of the yearly net revenue be put into a community grant program and that the Chamber created a mini -grant application providing community organizations with the opportunity to apply for grants of up to $500. Mill Creek Greenway Proiect Jim reported that the pond observation platform is completed and you can now walk/ run the trail around the pond up to Deer Run St. Currently, the contractor is finishing site restoration. Jim encouraged everyone to check it out. He also stated that parks maintenance personnel have been working closely with an Eagle Scout who is constructing and installing seven trail signs, and a few trailhead signs have already been installed. Rosetta asked if there had been any current neighborhood concerns regarding the trail. Jim stated that he has heard from a few neighbors who originally had concerns with the project, but are now pleased with its completion and the manner in which it is being used. 7. FUTURE BOARD BUSINESS None 8. BOARD COMMENTS Rosetta thanked everyone for their hard work. 9. ADJOURNMENT The meeting was adjourned at 7:50pm Page 5 of 6 11 City of Woodburn Recreation and Park Board Minutes October 11, 2011 • 6:30 p.m ODBURN Joseph Nicoletti, Board Secretary Paulette Zastoupil, Recording Secretary Date Date Page 6 of 6 12 10/18/2011 Woodburn Police Department MONTHLY ARRESTS BY OFFENSES JANUARY THRU DECEMBER 2011 CHARGE DESCRIPTION Total Jan Feb Mar Apr May Jun Jul ug Sep 0 0 0 0 0 0 0 0 0 0 AGGRAVATED ASSAULT 40 13 0 6 2 3 4 8 3 1 ANIMAL CRUELTY 2 0 0 0 0 1 0 1 0 0 ANIMAL ORDINANCES 13 1 0 0 0 4 4 1 1 2 ARSON 7 0 0 0 0 0 0 4 3 0 ASSAULT SIMPLE 92 19 8 11 6 10 8 10 15 5 BURGLARY - BUSINESS 2 0 0 0 0 0 1 0 0 1 BURGLARY - OTHER STRUCTURE 4 0 0 0 0 4 0 0 0 0 BURGLARY - RESIDENCE 18 4 1 1 6 3 1 1 1 0 CHILD NEGLECT 12 1 1 4 1 0 0 2 2 1 CITY ORDINANCE 1 0 1 0 0 0 0 0 0 0 CRIME DAMAGE -NO VANDALISM OR ARSON 11 0 1 1 1 1 1 2 3 1 CRIMINAL MISTREATMENT 5 0 0 1 0 0 0 0 0 4 CURFEW 4 0 0 4 0 0 0 0 0 0 CUSTODY - DETOX 7 1 0 1 1 0 1 2 1 0 CUSTODY - MENTAL 43 3 4 8 3 7 6 4 4 4 CUSTODY - PROTECITVE 3 0 0 1 0 0 0 0 2 0 DISORDERLY CONDUCT 43 3 7 5 10 7 1 3 2 5 DRIVING UNDER INFLUENCE 88 5 3 12 13 15 9 11 12 8 DRUG LAW VIOLATIONS 111 3 8 41 20 12 9 7 6 5 DWS /REVOKED - FELONY 1 1 0 0 0 0 0 0 0 0 DWS /REVOKED- MISDEMEANOR 24 2 2 2 2 2 3 4 2 5 ELUDE 2 0 0 0 1 0 1 0 0 0 EMBEZZLEMENT 3 1 0 0 0 1 1 0 0 0 ESCAPE FROM YOUR CUSTODY 1 0 0 0 0 1 0 0 0 0 FAIL TO DISPLAY OPERATORS LICENSE 19 4 2 2 2 5 3 0 0 1 FAILURE TO REGISTER AS SEX OFFENDER 2 0 1 0 0 0 0 0 1 0 FORGERY /COUNTERFEITING 24 3 0 0 9 2 4 1 4 1 FRAUD - BY DECEPTION /FALSE PRETENSES 3 0 1 0 0 1 0 0 0 1 FRAUD - CREDIT CARD /AUTOMATIC TELLER MACHINE 7 0 1 1 0 0 2 0 1 2 FRAUD - IMPERSONATION 4 0 0 0 0 0 0 0 4 0 FUGITIVE ARREST FOR ANOTHER AGENCY 172 20 19 16 30 27 19 9 16 16 FURNISHING 13 2 0 4 0 0 6 0 1 0 GARBAGE LITTERING 3 0 0 0 0 1 0 1 1 0 HIT AND RUN FELONY 4 0 0 0 0 0 1 2 1 0 HIT AND RUN - MISDEMEANOR 13 2 0 1 1 1 1 0 2 5 IDENTITY THEFT 13 0 1 0 4 1 3 0 1 3 INTIMIDATION /OTHER CRIMINAL THREAT 33 11 1 6 7 2 2 0 3 1 KIDNAP - FOR ADDITIONAL CRIMINAL PURPOSE 4 2 0 0 0 0 2 0 0 0 MINOR IN POSSESSION 39 11 3 3 6 9 4 2 1 0 MOTOR VEHICLE THEFT 3 0 0 1 1 0 1 0 0 0 OTHER 70 6 6 7 10 11 9 11 4 6 RECKLESS DRIVING 9 0 0 1 1 1 1 1 3 1 RESTRAINING ORDER VIOLATION 4 0 1 1 0 1 1 0 0 0 ROBBERY - BUSINESS 3 0 0 0 2 0 0 1 0 0 ROBBERY -OTHER 1 1 0 0 0 0 0 0 0 0 RUNAWAY 17 1 0 4 0 8 0 2 1 1 EX CRIME - CONTRIBUTE TO SEX DELINQUENCY 6 2 0 0 0 0 0 0 1 3 EX CRIME - FORCIBLE SODOMY 1 1 0 0 0 0 0 0 0 0 EX CRIME - MOLEST (PHYSICAL) 13 8 0 0 1 0 1 0 1 2 EX CRIME - NON FORCE SODOMY 2 0 0 0 1 0 0 0 0 1 EX CRIME - NON -FORCE RAPE 2 0 0 0 1 0 0 0 1 0 EX CRIME - OTHER 1 1 0 0 0 0 0 0 0 0 EX CRIME - PORNOGRAPHY /OBSCENE MATERIAL 2 0 0 0 0 0 0 0 0 2 Page 1 of 2 13 10/18/2011 Woodburn Police Department MONTHLY ARRESTS BY OFFENSES JANUARY THRU DECEMBER 2011 2010 Total 1,162 142 127 127 120 138 135 115 122 136 2009 Total 1,586 136 199 169 170 168 192 173 176 203 1600 1400 1200 y 1000 N w 800 Q 600 400 200 0 Page 2 of 2 Arrests / Year 14 2009 2010 2011 Year Total an Feb Mar pr May Jun Jul Aug Sep TALKER 1 0 0 0 0 0 0 0 1 0 STOLEN PROPERTY - RECEIVING,BUYING,POSSESSING 2 0 1 0 0 1 0 0 0 0 HEFT - BICYCLE 2 0 0 0 0 1 0 0 0 1 HEFT - BUILDING 9 1 1 0 7 0 0 0 0 0 HEFT - FROM MOTOR VEHICLE 2 0 0 0 0 1 1 0 0 0 HEFT - OTHER 24 4 2 4 3 0 3 1 2 5 HEFT - PICKPOCKET 2 0 0 0 1 1 0 0 0 0 HEFT - SHOPLIFT 108 8 6 13 6 12 20 17 16 10 TRAFFIC VIOLATIONS 119 1 4 14 19 27 23 6 23 2 TRESPASS 37 5 0 6 4 8 1 8 2 3 UNAUTHORIZED ENTRY INTO MOTOR VEHICLE 2 0 0 0 0 1 1 0 0 0 VANDALISM 48 2 1 0 19 8 4 8 2 4 ARRANT ARREST FOR OUR AGENCY 36 2 4 1 2 3 5 4 8 7 EAPON - CARRY CONCEALED 7 1 3 1 2 0 0 0 0 0 EAPON - EX FELON IN POSSESSION 2 0 0 0 0 2 0 0 0 0 EAPON - OTHER 1 0 0 0 0 1 0 0 0 0 EAPON - POSSESS ILLEGAL 12 0 1 1 2 4 3 0 0 1 Jan Feb Mar Apr May Jun Jul Aug Sep 2011 Total 1,438 156 95 185 207 211 171 134 158 121 2010 Total 1,162 142 127 127 120 138 135 115 122 136 2009 Total 1,586 136 199 169 170 168 192 173 176 203 1600 1400 1200 y 1000 N w 800 Q 600 400 200 0 Page 2 of 2 Arrests / Year 14 2009 2010 2011 Year 10/18/2011 Woodburn Police Department MONTHLY CRIMINAL OFFENSES JANUARY THRU DECEMBER 2011 CHARGE DESCRIPTION Total Jan Feb Mar Apr May u Jul ug ep AGGRAVATED ASSAULT 31 6 3 3 2 4 5 6 0 2 ANIMAL CRUELTY 2 0 0 0 0 1 0 1 0 0 ANIMAL ORDINANCES 18 1 2 0 1 3 6 1 2 2 ARSON 10 1 1 2 0 0 1 3 2 0 ASSAULT SIMPLE 90 7 8 12 7 12 12 10 17 5 ATTEMPTED MURDER 2 1 0 0 0 0 0 0 1 0 BURGLARY - BUSINESS 15 2 2 0 1 2 2 4 0 2 BURGLARY - OTHER STRUCTURE 10 0 1 0 1 2 2 1 0 3 BURGLARY - RESIDENCE 59 7 6 6 8 6 5 10 6 5 CHILD NEGLECT 8 1 1 1 0 0 1 2 1 1 CITY ORDINANCE 5 0 1 1 0 0 2 0 0 1 COMPUTER CRIME 2 0 0 0 1 0 0 1 0 0 CRIME DAMAGE -NO VANDALISM OR ARSON 73 8 11 5 6 9 10 10 7 7 CRIMINAL MISTREATMENT 6 0 0 2 0 2 0 0 0 2 CURFEW 2 0 0 2 0 0 0 0 0 0 CUSTODY -DETOX 7 1 0 1 1 0 1 2 1 0 CUSTODY - MENTAL 43 3 4 8 3 7 5 4 4 5 CUSTODY - PROTECITVE 1 0 0 0 0 0 0 0 1 0 DISORDERLY CONDUCT 31 1 4 6 7 5 1 2 1 4 DRINKING IN PUBLIC 1 0 0 0 1 0 0 0 0 0 DRIVING UNDER INFLUENCE 85 5 3 12 12 13 10 10 12 8 DRUG LAW VIOLATIONS 71 4 9 8 14 13 6 8 6 3 DWS /REVOKED - FELONY 1 1 0 0 0 0 0 0 0 0 DWS /REVOKED - MISDEMEANOR 25 2 2 2 2 3 3 4 2 5 ELUDE 3 0 0 0 1 1 1 0 0 0 EMBEZZLEMENT 2 1 0 0 0 0 0 0 0 1 ESCAPE FROM YOUR CUSTODY 1 0 0 0 0 1 0 0 0 0 FAIL TO DISPLAY OPERATORS LICENSE 19 4 2 2 2 5 3 0 0 1 FAILURE TO REGISTER AS SEX OFFENDER 2 0 1 0 0 0 0 0 1 0 FORGERY /COUNTERFEITING 28 4 2 0 6 3 4 3 3 3 FRAUD - ACCOUNT CLOSED CHECK 2 0 0 0 1 0 0 0 0 1 FRAUD - BY DECEPTION /FALSE PRETENSES 6 0 2 0 1 2 0 1 0 0 FRAUD - CREDIT CARD /AUTOMATIC TELLER MACHINE 15 4 0 2 2 3 0 1 1 2 FRAUD - IMPERSONATION 1 0 0 0 0 0 0 0 0 1 FRAUD - NO ACCOUNT - CHECK 1 0 0 0 0 0 0 0 0 1 FRAUD - OF SERVICES /FALSE PRETENSES 4 1 0 0 1 0 0 1 0 1 FRAUD - WIRE 2 0 0 0 0 0 0 1 1 0 FUGITIVE ARREST FOR ANOTHER AGENCY 164 17 17 15 28 27 20 9 16 15 FURNISHING 10 2 0 2 0 0 6 0 0 0 GARBAGE LITTERING 3 0 0 0 0 1 0 1 1 0 HIT AND RUN FELONY 6 0 0 0 0 1 1 2 1 1 HIT AND RUN - MISDEMEANOR 87 11 4 5 7 9 19 8 12 12 IDENTITY THEFT 33 2 1 7 8 4 2 2 5 2 INTIMIDATION /OTHER CRIMINAL THREAT 24 1 2 3 4 5 2 2 3 2 KIDNAP - FOR ADDITIONAL CRIMINAL PURPOSE 6 2 0 0 0 0 4 0 0 0 MINOR IN POSSESSION 25 4 3 3 4 5 3 2 1 0 MISCELLANEOUS 54 8 5 5 6 6 7 5 8 4 MOTOR VEHICLE THEFT 28 4 4 6 5 2 3 2 0 2 OTHER 62 6 8 6 5 11 7 9 4 6 PROPERTY - FOUND LOST MISLAID 18 1 2 1 2 6 3 2 0 1 PROPERTY RECOVER FOR OTHER AGENCY 2 0 1 0 0 1 0 0 0 0 RECKLESS DRIVING 9 0 0 1 1 1 1 1 3 1 RESTRAINING ORDER VIOLATION 3 1 0 0 0 1 1 0 0 0 ROBBERY - BUSINESS 2 0 0 0 1 0 0 1 0 0 ROBBERY - OTHER 6 1 4 1 0 0 0 0 0 0 ROBBERY - RESIDENCE 1 1 0 0 0 0 0 0 0 0 RUNAWAY 53 2 6 9 2 11 4 5 5 9 Page 1 of 2 15 10/18/2011 Woodburn Police Department MONTHLY CRIMINAL OFFENSES JANUARY THRU DECEMBER 2011 2010 Total 2,247 321 223 282 219 283 253 197 231 238 2009 Total 2,626 276 297 289 309 283 262 313 299 298 2800 2400 2000 0) N 1800 z w LL 1200 O 800 400 Offenses / Year Page 2 of 2 16 2009 2010 2011 YEAR Total Jan Feb Mar Apr May u Jul ug Sep SEX CRIME - CONTRIBUTE TO SEX DELINQUENCY 1 0 0 0 0 0 0 0 1 0 SEX CRIME - FORCIBLE SODOMY 4 1 1 0 0 0 1 0 1 0 SEX CRIME - MOLEST (PHYSICAL) 21 4 1 1 0 2 7 2 2 2 SEX CRIME - NON FORCE SODOMY 1 0 0 0 0 0 0 0 1 0 SEX CRIME - NON -FORCE RAPE 4 0 0 1 1 0 1 0 1 0 SEX CRIME - OBSCENE PHONE CALL 3 0 1 1 0 1 0 0 0 0 SEX CRIME - OTHER 1 0 0 0 0 0 0 0 0 1 SEX CRIME - PORNOGRAPHY /OBSCENE MATERIAL 1 0 0 0 1 0 0 0 0 0 STALKER 1 0 0 0 0 0 0 0 1 0 STOLEN PROPERTY - RECEIVING,BUYING,POSSESSING 5 0 0 0 0 1 0 4 0 0 SUICIDE 2 0 0 0 0 0 0 1 0 1 HEFT - BICYCLE 14 0 1 1 1 1 2 1 4 3 HEFT - BUILDING 18 2 3 1 4 2 1 3 1 1 HEFT - COIN OP MACHINE 1 0 0 0 0 1 0 0 0 0 HEFT - FROM MOTOR VEHICLE 55 11 7 4 7 5 8 8 2 3 HEFT - MOTOR VEHICLE PARTS /ACCESSORIES 13 3 3 1 1 0 0 2 3 0 HEFT - OTHER 96 5 10 11 9 13 8 12 13 15 HEFT - PICKPOCKET 1 0 0 0 1 0 0 0 0 0 HEFT - PURSE SNATCH 2 0 0 1 0 0 0 1 0 0 HEFT - SHOPLIFT 110 5 7 10 12 14 18 15 18 11 TRAFFIC ORDINANCES 1 0 0 0 0 0 0 0 1 0 TRAFFIC VIOLATIONS 122 1 5 12 21 21 27 9 24 2 TRESPASS 45 3 2 8 6 8 3 7 5 3 VANDALISM 224 34 14 28 30 27 33 28 11 19 VEHICLE RECOVERD FOR OTHER AGENCY 5 1 0 0 0 1 2 0 0 1 ARRANT ARREST FOR OUR AGENCY 34 2 4 1 1 3 4 4 8 7 WEAPON - CARRY CONCEALED 6 1 2 1 2 0 0 0 0 0 WEAPON - EX FELON IN POSSESSION 2 0 0 0 0 2 0 0 0 0 WEAPON - OTHER 1 0 0 0 0 1 0 0 0 0 WEAPON - POSSESS ILLEGAL 13 1 1 2 2 4 2 0 0 1 ILLFUL MURDER 1 0 0 0 0 1 0 0 0 0 Total Jan Feb Mar Apr May Jun Jul Aug Sep 2011 Total 2,088 202 184 223 253 296 280 234 225 191 2010 Total 2,247 321 223 282 219 283 253 197 231 238 2009 Total 2,626 276 297 289 309 283 262 313 299 298 2800 2400 2000 0) N 1800 z w LL 1200 O 800 400 Offenses / Year Page 2 of 2 16 2009 2010 2011 YEAR I oOBuR October 24, 2011 TO: Honorable Mayor and City Council FROM: Scott Derickson, City Administrator SUBJECT: Ward Boundaries RECOMMENDATION Adopt the Ordinance. BACKGROUND Each city that elects city councilors on the basis of ward representation is required to examine and, if necessary, modify ward boundaries within the same year the results of the decennial census are released. The City has contracted with the Mid - Willamette Valley Council of Governments (COG) to update Woodburn's Ward Boundaries in accordance with State law and guidelines as follows: Each district, as nearly as possible, shall: • Be contiguous, • Utilize existing geographic or political boundaries • Not divide communities of common interest • Be connected by transportation links • Be of equal population • No district shall be drawn for the purpose of favoring any political party, incumbent elected official, or other person • No district shall be drawn for the purpose of diluting the voting strength of any language or ethnic minority group • To greatest extent, consider newly drawn legislative and congressional boundaries The agreement with the COG provided for development of reapportionment alternatives, and the COG presented three alternatives to Council at its October 10, 2011 meeting for consideration. Agenda Item Review: City Administrator _x_ City Attorney _x Finance 17 Honorable Mayor and City Council October 24, 2011 Page 2 DISCUSSION At the October 10 meeting, Council considered the alternatives and selected Alternative 2 - Most Balanced as its preferred alternative and directed staff to prepare an ordinance relating to reapportionment of ward boundaries. Attached, for your consideration and approval is an ordinance (and map) that reapportions ward boundaries, pursuant to Alternative 2 and the 2010 census. This Ordinance contains an emergency clause so that the City Council's final action can immediately be conveyed to the Marion County Elections Department. FINANCIAL IMPACT None. 18 COUNCIL BILL NO. 2878 ORDINANCE NO. 2483 AN ORDINANCE RELATING TO REAPPORTIONMENT OF WARD BOUNDARIES, REPEALING ORDINANCE 2304, AND DECLARING AN EMERGENCY WHEREAS, the City Charter apportions the City into six wards, and requires alteration of the ward boundaries not less than once every ten years to maintain an equal population distribution, and WHEREAS, the City Council has undertaken and completed a public process to reapportion ward boundaries following the 2010 census, and WHEREAS, the City Council considered several alternatives, and selected a preferred alternative for reapportionment of ward boundaries which is in accordance with the equal population distribution and other criteria selected by the City Council, and WHEREAS, formal adoption of the ward boundaries, by City Ordinance, is required, NOW, THEREFORE, THE CITY OF WOODBURN ORDAINS AS FOLLOWS: Section 1. That the City of Woodburn is hereby divided into six wards, which shall be designated as Wards I, II, III, IV, V, and VI. Section 2. That the boundaries of the six wards created by section 1 above shall be as indicated on a map known as "Ward Map of 2011 ", a copy of which is attached hereto as Exhibit "A" and, by this reference, incorporated herein. Section 3. That two (2) copies of said ward map are on file in the office of the City Recorder, and said map of boundaries indicated thereon are hereby adopted until such time as they shall be amended or abolished by ordinance or Charter. Section 4. That Ordinance 2304 is repealed. Section 5. That a copy of this ordinance and the attached Ward Map of 2011 be sent to the Elections Department of Marion County, Oregon. Section 6. This Ordinance being necessary for the immediate preservation of the public peace, health, and safety, because there has not Page 1 - Council Bill No. 2878 Ordinance No. 2483 19 been an alteration of Ward Boundaries in the last ten years and one is legally required, an emergency is declared to exist and this Ordinance shall take effect immediately upon passage by the Council and approval by the Mayor. Approved as to form: City Attorney Date Approved: Kathryn Figley, Mayor Passed by the Council Submitted to the Mayor Approved by the Mayor Filed in the Office of the Recorder ATTEST: Christina Shearer, City Recorder City of Woodburn, Oregon Page 1 - Council Bill No. 2878 Ordinance No. 2483 20 City of Woodburn Council Wards, 2011 3 OATS WHEAT; Legend — Roads Q City Limits Wards r � � � �5 N s 0 0.125 0.25 Exhibit A ij ■Miles QODBURN October 24, 2011 TO: Honorable Mayor and City Council through City Administrator FROM: Ignacio Palacios, Finance Director SUBJECT: Water Loans /Bonds Refinance RECOMMENDATION: Approve the attached resolution authorizing the issuance of Water System Revenue Refunding Bonds and a Master Water System Bond Declaration. BACKGROUND: During the May 17, 2011 City Council meeting, staff presented information regarding the potential savings of consolidating and refinancing the current Water Bonds and Loans. At that meeting the City Council authorized the issuance of Water Bonds and 60 day notice of intent to do so as required by state statute. It should be noted that no challenges were filed with the City regarding the issuance of the refinance bonds. Since then staff has worked with Bond Counsel and DA Davidson to prepare the required documents to allow for the issuance of the bond refinance. DISCUSSION: As previously reported the City has a total Water Program long term debt balance of $13,348,968 (a combination of two loans and a single General Obligation debt issuance). At the May 17, 2011 City Council meeting staff recommended refinancing two of the three obligations. Staff did not recommend the refinancing of the GO debt due to call provisions that would not realize any savings. During the process of vetting out the required information for the bond refinancing staff discovered that it would not be beneficial to refinance the Safe Drinking Water Revolving Loan Fund (Loan #YO2007) due to call provisions within the loan that would not provide any savings in the refinancing. This reduces the requested bond refinance amount from $6.3 million to $3.2 million. Agenda Item Review: City Administrator _x_ City Attorney-.x— Finance -x- 22 Mayor and City Council October 24, 2011 Page 2 Staff still recommends the refinancing of the $3.2 million loan as the City still realizes approximately $150,000 in savings - these savings can be reserved for future projects or offset capital needs (savings are after all issuance costs). Additionally, it would allow the City some flexibility in issuing any future water program debt (if necessary) as the refinance lowers outstanding debt. Due to current market conditions rates have dropped to 3.36% (per discussion with DA Davidson rates continue to drop and the final rate will be lower than the 3.36% but cannot be finalized until we get closer to the date of the sale), which provides for significant savings from the current rate. The attached resolution authorizes the sale of the Water Bonds. The Water Bond Declaration is basically the loan document for the bonds issued, defines security for the bonds, bond and general covenants, uses of proceeds, redemption of bonds, reserve requirements, etc. The Preliminary Official Statement discusses the bonds being sold, loan being refinanced and financial and statistical background of the City of Woodburn. Both the Water Bond Declaration and Preliminary Official Statement are in draft form but are provided for City Council information. FINANCIAL IMPACT: The City would achieve a net savings of approximately $150,000 - these savings would be reserved in the Water Well /Distribution Construction fund for future capital needs and /or improvements. ATTACHMENTS: Resolution 2003 Master Water System Revenue Bond Declaration (Draft) Preliminary Official Statement for Water Bonds (Draft) 23 COUNCIL BILL NO. 2879 RESOLUTION NO. 2003 A RESOLUTION AUTHORIZING THE ISSUANCE OF WATER SYSTEM REVENUE REFUNDING BONDS AND A MASTER WATER SYSTEM BOND DECLARATION. THE CITY COUNCIL OF THE CITY OF WOODBURN, MARION COUNTY, OREGON (the "City "), finds: FINDINGS (A) The City is authorized by ORS 287A.360 to issue revenue bonds to refund outstanding revenue bonds, and (B) The City previously obtained a loan from the Oregon Economic and Community Development Department (now, the Oregon Business Development Department) that was secured by the net revenues of the City's water system (the "Refundable Obligation "), and (C) The City may be able to achieve debt service savings or a favorable reorganization of its permanent water system debt structure by refunding all or any portion of the Refundable Obligation, and (D) The City adopts this Resolution to authorize the issuance of its Water Revenue Refunding Bonds to achieve debt service savings or to obtain a favorable reorganization of debt, and to provide the terms under which future parity obligations may be issued. THE CITY OF WOODBURN RESOLVES AS FOLLOWS: SECTION 1. BONDS AUTHORIZED The City hereby authorizes the sale and delivery of its Water Revenue Refunding Bonds (the "Refunding Bonds ") in accordance with this Resolution and the Master Water System Revenue Bond Declaration authorized by Section 3 of this Resolution (the "Master Declaration ") to refinance the Refundable Obligation. The aggregate principal amount of the Refunding Bonds shall not exceed the amount that the City Official (defined below) determines is necessary to accomplish the refunding and pay costs of the refunding. SECTION 2. SECURITY The Refunding Bonds and any obligations issued on a parity with the Refunding Bonds shall be special obligations of the City that are payable solely Page 1 - Council Bill No. 2879 Resolution No. 2003 24 from the revenues of the City's water system and related amounts that are pledged as provided in the Master Declaration. SECTION 3. DESIGNATION OF CITY OFFICIALS The Board designates the City Administrator or the City Finance Director, or the designee of the City Administrator or the City Finance Director (collectively, the "City Official "), to act on behalf of the City and without further action by the City Council as follows: a. Provide that the Refunding Bonds may be issued in one or more series; b. Participate in the preparation of, authorize the distribution of and deem final preliminary and final official statements or other disclosure documents for each series of the Refunding Bonds; C. Appoint and enter into agreements with a paying agent, registrar and other service providers for each series of the Refunding Bonds; d. Apply for and purchase bond insurance, reserve sureties or other forms of credit enhancements for each series of the Refunding Bonds, and enter into related agreements; e. Apply for and obtain municipal bond ratings for each series of Refunding Bonds; f. Establish the final principal amount, maturity schedule, interest rates, sale price, redemption provisions, administrative provisions and other terms for each series of the Refunding Bonds, subject to the limitations of this Resolution; g. Negotiate the terms of, and execute, a bond purchase agreement with D.A. Davidson & Company for each series of the Refunding Bonds; h. Enter into an agreement to provide continuing disclosure for each series of the Refunding Bonds, as required under federal securities laws; Enter into covenants to maintain the excludability of interest on each series of the Refunding Bonds from gross income under the Internal Revenue Code of 1986, as amended (the "Code "), and, if applicable, designate each series of the Refunding Bonds as "qualified tax - exempt obligations" under Section 265(b) of the Code; Page 2 - Council Bill No. 2879 Resolution No. 2003 25 Execute and deliver a master declaration which pledges the revenues of the City's water system, contains covenants regarding the levels of water system fees and charges that the City may impose, describes the terms of each series of the Refunding Bonds, and the terms under which future obligations may be issued on parity with the Refunding Bonds; and k. Amend any outstanding loans or obligations secured by revenues of the City's water system in order to subordinate those liens to the Refunding Bonds, and I. Determine how to apply the proceeds of the Refunding Bonds; and M. Call, defease, and redeem the Refundable Obligation, appoint escrow agents and verification agents, and take any other actions and enter into related agreements to defease, call and redeem the Refundable Obligation, and n. Issue, sell and deliver each series of the Refunding Bonds, execute and deliver any related certificates or documents, and take any other actions which the City Official determines are reasonably required to carry out this Resolution. Approved as to form: City Attorney Date Approved: Kathryn Figley, Mayor Passed by the Council Submitted to the Mayor Approved by the Mayor Filed in the Office of the Recorder ATTEST: Christina Shearer, City Recorder Page 3 - Council Bill No. 2879 Resolution No. 2003 26 MASTER WATER SYSTEM REVENUE BOND DECLARATION City of Woodburn, Oregon Water System Revenue Refunding Bonds Series 2011 Executed by the City Official of the City of Woodburn, Oregon As of this day of October, 2011 27 TABLE OF CONTENTS Section1. Findings .......................................................................................... ..............................1 Section2. Definitions ..................................................................................... ............................... l Section 3. Rules of Construction .................................................................... ..............................7 Section 4. Deposit, Pledge and Use of Gross Revenues ................................. ..............................8 Section 5. Bond Funds and Accounts ............................................................. ..............................8 Section6. Rate Covenant ............................................................................... .............................12 Section7. Parity Bonds .................................................................................. .............................13 Section 8. Subordinate Obligations ................................................................ .............................15 Section 9. Separate Utility System ................................................................. .............................15 Section10. General Covenants ........................................................................ .............................15 Section 11. Events of Default and Remedies ................................................... .............................17 Section 12. Amendment of Master Declaration ............................................... .............................21 Section13. Defeasance .................................................................................... .............................23 Section14. BEO System .................................................................................. .............................24 Section 15. Redemption of Bonds .................................................................... .............................25 Section 16. Authentication, Registration and Transfer .................................... .............................27 Section 17. The Series 2011 Bonds ................................................................. .............................28 Appendix A: Form of Water System Revenue Refunding Bond, Series 2011 28 M A S T E R W A T E R S Y S T E M B O N D D E C L A R A T I O N THIS MASTER WATER SYSTEM BOND DECLARATION is executed as of August , 2011, by the City Official of the City of Woodburn, Oregon pursuant to the authority granted to the City Official by City Resolution No. and Resolution No. to establish the terms under which the City's Water System Revenue Refunding Bonds, Series 2011 and future Parity Bonds may be issued. Section 1. Findings. The City finds: I. The City is authorized by ORS 287A.360 to issue revenue bonds to refund outstanding revenue bonds. The City has adopted Resolution No. and Resolution No. which authorizes the City to execute this Master Water System Revenue Bond Declaration. 2. The City is issuing its Series 2011 Bonds to refund its Oregon Economic and Community Development Department Loan No. S02010 dated May 31, 2002, to fund the First Reserve Subaccount, and to pay costs of issuance of the financing. 3. The City executes this Master Water System Revenue Bond Declaration to specify the terms under which the City's Water System Revenue Refunding Bonds, Series 2011 are issued, and to describe the terms under which future obligations may be issued that are secured by a senior lien on Net Revenues of the Water System. Section 2. Definitions. Unless the context clearly requires otherwise, capitalized terms that are used in this Master Declaration and are defined in this Section 2 shall have the meanings defined for those terms in this Section 2. "Adjusted Net Revenues" means the Net Revenues, adjusted for purposes of Section 7. I.C(ii) as provided in Section 7.3. "Annual Bond Debt Service" means in any Fiscal Year the sum of: (1) the amounts of any transfers to the Bond Reserve Account that are described in Section 5.4.13 and any similar requirement that is subsequently established for Parity Bonds; plus (2) the amount of principal and interest required to be paid in that Fiscal Year on all Outstanding Bonds, calculated as follows: (a) Interest which is to be paid from Bond Proceeds shall be subtracted; (b) Bonds which are subject to scheduled, noncontingent redemption or noncontingent tender shall be deemed to mature on the dates and in the amounts which are subject to mandatory redemption or tender, and only the amount scheduled to be outstanding on the final maturity date shall be treated as maturing on that date; and, (c) Bonds which are subject to contingent redemption or tender shall be treated as maturing on their stated maturity dates. Page I — Master Water System Bond Declaration 29 (d) The amount of any Subsidy Payments shall be subtracted from the Bond interest payments for which the Subsidy Payments are scheduled to be paid. "Auditor" means a person authorized by the State Board of Accountancy to conduct municipal audits pursuant to ORS 297.670. "Base Period" means any twelve consecutive months selected by the City or Qualified Consultant out of the most recent twenty -four months preceding the delivery of a Series of Parity Bonds. "BEO" means "book- entry -only" and refers to a system for clearance and settlement of securities transactions through electronic book -entry changes, which eliminates the need for physical movement of securities. "Bond" or "Bonds" means the Series 2011 Bonds and any Parity Bonds. "Bond Account" means the Bond Account described in Section 5.2 of this Master Declaration. "Bond Counsel" means a law firm having knowledge and expertise in the field of municipal law and whose opinions are generally accepted by purchasers of municipal bonds. "Bond Reserve Account" means the Bond Reserve Account in the Sinking Fund described in Section 5.3 of this Master Declaration. "Business Day" means any day except a Saturday, a Sunday, a legal holiday, a day on which the offices of banks in Oregon or New York are authorized or required by law or executive order to remain closed, or a day on which the New York Stock Exchange is closed. "City" means the City of Woodburn, Marion County, Oregon, a municipal corporation of the State of Oregon. "City Council" means the City Council of the City, or its successors. "City Official" means the City Manager or Finance Director or the person designated by either of those officers to act as City Official under this Master Declaration. "Closing" means the date on which a Series of Bonds is delivered in exchange for payment. "Code" means the Internal Revenue Code of 1986, as amended, including the rules and regulations promulgated thereunder. "Construction Fund" means the Water System Construction Fund in the Water Fund, which the City has created to hold proceeds of bonds and other revenues related to capital improvements. "Credit Facility" means a letter of credit, a municipal bond insurance policy, a surety bond, standby bond purchase agreement or other credit enhancement device which is obtained by the City to secure Bonds, and which is issued or provided by a Credit Provider whose long -term debt obligations or claims - paying ability (as appropriate) are rated, at the time the Credit Facility is Page 2 — Master Water System Bond Declaration 2 issued, in one of the two highest rating categories by a Rating Agency which rated the Bonds secured by the Credit Facility. "Credit Provider" means a person or entity providing a Credit Facility. "DTC" means The Depository Trust Company or any other qualified securities depository designated by the City as its successor. "Event of Default" means any event specified in 11.2 of this Master Declaration. "First Reserve Subaccount Reserve Requirement" means the lesser of. (a) Maximum Annual Bond Debt Service on all Outstanding Bonds that are secured by the First Reserve Subaccount, or (b) the amount that was required to be in the First Reserve Subaccount immediately before a Series of Bonds that is secured by the First Reserve Subaccount is issued, plus the Tax Maximum for that Series of Bonds. Maximum Annual Bond Debt Service on all Outstanding Bonds that are secured by the First Reserve Subaccount shall be recalculated as of each First Reserve Subaccount Valuation Date. On the date of closing of the Series 2011 Bonds, the First Reserve Subaccount Reserve Requirement is equal to $ , which is the Maximum Annual Bond Debt Service on the Series 2011 Bonds as of the date of Closing of the Series 2011 Bonds. "First Reserve Subaccount" means the subaccount of the Bond Reserve Account that secures the Series 2011 Bonds and is described in Section 5.4. "First Reserve Subaccount Valuation Date" means the first Business Day of each Fiscal Year, each date on which amounts are withdrawn from the First Reserve Subaccount, and each Closing date for a Series of Bonds that is secured by the First Reserve Subaccount. "Fiscal Year" means the period beginning on July 1 of each year and ending on the next succeeding June 30, or as otherwise defined by State law. "Fitch" means Fitch Investors Service, Inc., its successors and assigns. "Government Obligations" means (i) direct, noncallable obligations of the United States of America (including obligations issued or held in book -entry form on the books of the Department of the Treasury and principal -only and interest -only strips that are issued by the U.S. Treasury); (ii) noncallable obligations the principal of and interest on which are unconditionally guaranteed by the United States of America. "Gross Revenues" means all fees and charges and other revenues that are properly accrued under generally accepted accounting principles as revenues of the Water System, including revenues from product sales, system development charges, and interest earnings on Gross Revenues in the Water Fund. Gross Revenues shall also include transfers out of the Rate Stabilization Fund. However, the term "Gross Revenues" shall not include: (a) The interest income or other earnings derived from the investment of the Rebate Fund or any escrow fund established for the defeasance or refunding of outstanding indebtedness of the City; (b) Any gifts, grants, donations or other moneys received by the City from any State Page 3 — Master Water System Bond Declaration 31 or Federal Agency or other person if such moneys are restricted by law or the grantor to uses inconsistent with the payment of Bonds; (c) The proceeds of any borrowing; (d) The proceeds of any liability or other insurance (excluding business interruption insurance or other insurance of like nature insuring against the loss of revenues); (e) The proceeds of any casualty insurance which the City intends to utilize for repair or replacement of the Water System; (f) The proceeds derived from the sales of assets pursuant to Section 10.9 of this Master Declaration; (g) Any ad valorem or other taxes imposed by the City (except charges or payments for Water System services which become "taxes" within the meaning of Article XI, Section l lb of the Oregon Constitution only because they are imposed on property or property owners); (h) Any income, fees, charges, receipts, profits or other moneys derived by the City from its ownership or operation of any Separate Utility System. "Insurance Policy" means a municipal bond insurance policy issued by an Insurer at the request of the City guaranteeing the scheduled payment of principal of and interest on the Bonds when due. "Insurer" means any person or entity providing an Insurance Policy "Interest Payment Date" means any date on which Bond interest is scheduled to be paid, and any date on which Bonds are called for redemption. "Master Declaration" means this Master Water System Revenue Refunding Bond Declaration, including any amendments made pursuant to Section 12. "Maximum Annual Bond Debt Service" means the greatest amount of Annual Bond Debt Service that is due in any Fiscal Year, beginning with the Fiscal Year for which the calculation is made, and ending with the last Fiscal Year in which Outstanding Bonds are scheduled to be paid. " Moody's" means Moody's Investors Service, a corporation organized and existing under the laws of the State of Delaware, its successors and their assigns. "Net Revenues" means the Gross Revenues less the Operating Expenses. "Operating Expenses" means all costs which are properly treated as expenses of operating and maintaining the Water System under generally accepted accounting principles. "Operating Expenses" shall also include transfers to the Rate Stabilization Fund that are permitted under Section 4.1.F. However, Operating Expenses do not include: (a) Any rebates or penalties paid from Gross Revenues under Section 148 of the Code; (b) Payments of judgments against the City and payments for the settlement of litigation; (c) Depreciation and amortization of property values or losses, and all amounts treated for accounting purposes as payments for capital expenditures; Page 4 — Master Water System Bond Declaration 32 (d) Debt service payments, paying agent fees, broker - dealer fees and similar charges for the maintenance of borrowings; (e) The expenses of owning, operating or maintaining any Separate Utility System; (f) Expenditures made from any liability insurance proceeds; (g) Expenditures made from any casualty insurance proceeds used to pay for costs of repairing or replacing portions of the Water System; (h) Expenditures made from grant monies regardless of whether such grant funds are dedicated to a specific purpose or available for the general operation, maintenance and repair or replacement of the Water System; and (i) Expenditures allocable to any other funding source which does not constitute Gross Revenues of the Water System. "ORS" means the Oregon Revised Statutes. "Outstanding" refers to all Bonds except Bonds that have been defeased pursuant to Section 13 of this Master Declaration, and Bonds which have matured and not been presented for payment (provided sufficient funds to pay those Bonds have been transferred to the Registrar). "Owner' means a registered owner of a Bond. "Parity Bond" means any bond issued in accordance with Section 7. "Payment Date" means a Principal Payment Date or an Interest Payment Date. "Permitted Investments" means any investments which the City is permitted to make under the laws of the State. "Principal Payment Date" means any date on which any Bonds are scheduled to be retired, whether by virtue of their maturity or by mandatory sinking fund redemption prior to maturity, and the redemption date of any Bonds which have been called for redemption. "Project" means any purpose for which Gross Revenues may be spent. "Qualified Consultant" means an independent engineer, an independent auditor, an independent financial advisor, or similar independent professional consultant of recognized standing and having experience and expertise in the area for which such person or firm is retained by the City for purposes of performing activities specified in this Master Declaration or any Supplemental Declaration. "Rate Stabilization Fund" means the Rate Stabilization Fund described in Section 5.6 of this Master Declaration. "Rating Agency" means Fitch, Moody's, S &P, or any other nationally recognized financial rating Agency which has rated Outstanding Bonds or a Credit Facility at the request of the City. "Record Date" for the Bonds means the fifteenth day of the month preceding the month in which each Interest Payment Date occurs, whether or not a Business Day. Page 5 — Master Water System Bond Declaration 33 "Refundable Obligation" means the City's loan with the Oregon Business Development Department Loan No. 502010 dated May 31, 2002. "Registrar" means the registrar and paying agent for the Bonds, which is U.S. Bank National Association on the date of this Master Declaration. "Reserve Credit Event" means the occurrence of any of the following: (a) the withdrawal or suspension of all Reserve Credit Facility Ratings for a Reserve Credit Facility; or (b) the downgrading of all Reserve Credit Facility Ratings for a Reserve Credit Facility below investment grade, or the equivalent rating reasonably determined by the City if rating terminology changes after October, 2011 (As of October, 2011, a rating below investment grade by Moody's is a rating below Baa3, and a rating below investment grade by S &P is a rating below BBB -); or (c) the City properly tenders a request for funds under a Reserve Credit Facility, and the requested funds are not delivered materially in accordance with the terms of such Reserve Credit Facility. "Reserve Credit Facility" means one or more Credit Facilities issued for the purpose of funding, in lieu of cash, all or any portion of the Reserve Requirement for a subaccount in the Reserve Account, under which the Credit Provider agrees to unconditionally provide the City with funds in lieu of withdrawing amounts from that subaccount. "Reserve Credit Facility Rating" means a long -term debt, financial strength or claims - paying ability rating assigned by a Rating Agency to: (a) a provider of a Reserve Credit Facility or (b) to any reinsurer of the obligations of a provider under a Reserve Credit Facility. "Reserve Requirement" means a set of rules for funding a subaccount in the Bond Reserve Account. Each Reserve Requirement shall indicate the amount that is required to be credited to the subaccount, the dates by which that amount must be credited to the subaccount, and the requirements for restoring amounts to the subaccount if amounts are withdrawn to pay Bonds that are secured by the subaccount. The Reserve Requirement for the First Reserve Subaccount is specified in Section 5.4. "S &P" means Standard & Poor's Corporation, a corporation organized and existing under the laws of the State of New York, its successors and their assigns. "Separate Utility System" means any utility property which is declared by the City Council to constitute a system which is distinct from the Water System in accordance with Section 9. "Series" refers to all Bonds authorized by a single ordinance or declaration and delivered in exchange for payment on the same date, regardless of variations in maturity, interest rate or other provisions, unless the closing documents for the Series provide otherwise. "Series 2011 Bonds" means the City's Water System Revenue Refunding Bonds, Series 2011 that are issued pursuant to Section 17 of this Master Declaration. "Sinking Fund" means the fund in the Water Fund which the City has created to provide for the repayment of bonded debt and the interest on bonded debt. Page 6 — Master Water System Bond Declaration 2 "State" means the State of Oregon. "Subordinate Obligations" means obligations having a lien on the Net Revenues which is subordinate to the lien of the Bonds. Restrictions on Subordinate Obligations are described in Section 8. "Subordinate Obligations Account" means the Subordinate Obligations Account of the Water Fund which is described in Section 5.5. "Subsidy Payments" means an interest subsidy payment that the City is scheduled to receive from the United States Treasury for Bonds such as "Build America Bonds." "Supplemental Declaration" means any declaration, resolution or other document which supplements or amends this Master Declaration, entered into by the City in compliance with Section 12. "Tax Maximum" means, for any Series of Bonds, the lesser of: the greatest amount of principal, interest and premium, if any, required to be paid in any Fiscal Year on such Series; 125% of average amount of principal, interest and premium, if any, required to be paid on such Series during all Fiscal Years in which such Series will be Outstanding, calculated as of the date of issuance of such Series; or, ten percent of the proceeds of such Series, as "proceeds" is defined for purposes of Section 148(d) of the Code. "Valuation Date" means the date or dates on which a subaccount of the Bond Reserve Account shall be valued as prescribed in the Supplemental Declaration authorizing the establishment of such subaccount. "Water Fund" means the collection of funds and accounts used by the City to hold the Gross Revenues and the proceeds of Bonds. "Water System" means all utility property now or hereafter used by the City to supply water within or without the corporate limits of the City. However, the Water System does not include any Separate Utility System. Section 3. Rules of Construction. In determining the meaning of the provisions of this Master Declaration, the following rules shall apply unless the context clearly requires application of a different meaning: A. References to section numbers shall be construed as references to sections of this Master Declaration. B. References to one gender shall include both genders. C. References to the singular include the plural, and references to the plural include the singular. Page 7 — Master Water System Bond Declaration 35 Section 4. Deposit, Pledge and Use of Gross R even ues. 4.1. All Gross Revenues shall be deposited to and maintained in the Water Fund, and shall be used only as described in this Section as long as any Bonds remain Outstanding. The City shall apply Gross Revenues in the Water Fund on or before the following dates for the following purposes in the following order of priority: A. At any time to pay Operating Expenses which are then due; B. One Business Day prior to each Payment Date, to transfer Net Revenues and Subsidy Payments to the Bond Account in an amount sufficient (with amounts available in the Bond Account) to pay in full all Bond principal, interest and premium, if any, which is due to be paid on that Payment Date; C. On the Closing date for a Series of Bonds and on the first day of each month following a Valuation Date, to transfer Net Revenues to all subaccounts of the Bond Reserve Account then having a balance that is less than their Reserve Requirements, until the balances in all subaccounts of the Bond Reserve Account are equal to their Reserve Requirements; D. On the day on which any rebates or penalties for Bonds are due to be paid to the United States pursuant to Section 148 of the Code, to pay the amounts due to the United States; E. On the dates specified in any proceedings authorizing Subordinate Obligations, the City shall transfer to the Subordinate Obligations Account the Net Revenues required by those proceedings; and, F. On any date, the City may transfer Net Revenues to the Rate Stabilization Fund or spend Net Revenues for any other lawful purpose, but only if all deposits and payments having a higher priority under this Section have been made. 4.2. The City hereby pledges the Net Revenues and the Subsidy Payments to the payment of principal of, premium (if any) and interest on all Bonds. In addition, the City hereby pledges the Net Revenues available for transfer to any subaccount of the Bond Reserve Account to pay amounts due under any Reserve Credit Facility securing any subaccount of the Bond Reserve Account. Pursuant to ORS 287A.310 these pledges of the Net Revenues hereby made by the City shall be valid and binding from the time of the adoption of this Master Declaration. The Net Revenues so pledged and hereafter received by the City shall immediately be subject to the lien of such pledge without any physical delivery or further act. The lien of these pledges shall be superior to all other claims and liens except liens and claims for the payment of Operating Expenses. The City covenants and agrees to take such action as is necessary from time to time to perfect or otherwise preserve the priority of the pledge. Section 5. Bond Funds and Accounts 5.1. So long as Bonds are Outstanding, the City shall maintain the Bond Account, the Bond Reserve Account, the Subordinate Obligations Account and the Rate Stabilization Fund Page 8 — Master Water System Bond Declaration Q as discrete accounts in the Water Fund. Unless the City restructures the funds and accounts in the Water Fund, the Bond Account, the Bond Reserve Account, the Subordinate Obligations Account and the Rate Stabilization Fund shall be maintained in the Sinking Fund. 5.2. Bond Account. The Bond Account shall be held by the City. Until all Bonds are paid or defeased, amounts in the Bond Account shall be used only to pay Bonds. The City shall transfer sufficient amounts from the Bond Account to the Registrar in time to permit the Registrar to pay all Bond principal, interest and premium (if any) when due in accordance with the Bonds. Amounts in the Bond Account shall be invested only in Permitted Investments. Earnings on the Bond Account shall be credited to the Bond Account. 5.3. Bond Reserve Account. A. The Bond Reserve Account shall be held by the City and the City may create subaccounts in the Bond Reserve Account to secure Bonds. When each subaccount is created, the City shall determine whether the subaccount will secure one or more Series of Bonds. If the City creates a subaccount in the Bond Reserve Account, the City shall, before it issues the first Series of Bonds that is secured by that subaccount, establish the Reserve Requirement for that subaccount and pledge amounts credited to that subaccount to pay the Bonds that are secured by that subaccount. B. The City shall not create any subaccounts in the Bond Reserve Account for any purpose except securing Bonds in accordance with this Master Declaration. 5.4. The First Reserve Subaccount and the First Reserve Subaccount Reserve Requirement. A. The First Reserve Subaccount is hereby created in the Bond Reserve Account. The First Reserve Subaccount shall secure only the Series 2011 Bonds and any subsequent Series of Bonds which the City elects to secure with the First Reserve Subaccount. Except as specifically provided in this Section 5.4, amounts credited to the First Reserve Subaccount shall be used only to pay principal, interest and premium, if any, on Bonds that are secured by the First Reserve Subaccount, and only if amounts in the Bond Account are not sufficient to make those payments. The City hereby irrevocably pledges the amounts that are credited to the First Reserve Subaccount to pay the Series 2011 Bonds. Pursuant to ORS 287A.310, this pledge shall be valid and binding from the Closing date of the Series 2011 Bonds. The amounts so pledged and hereafter received by the City shall immediately be subject to the lien of this pledge without any physical delivery or further act, and the lien of this pledge shall be superior to all other claims and liens whatsoever to the fullest extent permitted by ORS 287A.310. B. At Closing of each Series of Bonds that are secured by the First Reserve Subaccount, the City shall deposit into the First Reserve Subaccount an amount sufficient to make the balance in the First Reserve Subaccount equal to the First Reserve Subaccount Reserve Requirement, calculated as if the Series of Bonds being closed is Outstanding. The Page 9 — Master Water System Bond Declaration 37 deposit may be made from Gross Revenues pursuant to Section 4.1.C, from Bond proceeds, or other amounts available to the City, or may be in the form of one or more Reserve Credit Facilities. C. The City covenants to maintain a balance in the First Reserve Subaccount which is equal to the First Reserve Subaccount Reserve Requirement, but solely from deposits of Net Revenues pursuant to Section 4.1.0 and Closing deposits pursuant to Section 5.4.13. The balance in the First Reserve Subaccount shall be equal to the sum of the following amounts, calculated as of the most recent First Reserve Subaccount Valuation Date: the cash credited to the First Reserve Subaccount; plus the value of Permitted Investments in the First Reserve Subaccount; plus the value of all Reserve Credit Facilities that are credited to the First Reserve Subaccount. D. If the balance in the First Reserve Subaccount on a First Reserve Subaccount Valuation Date is less than the First Reserve Subaccount Reserve Requirement, the City shall begin making transfers of Gross Revenues to the First Reserve Subaccount in accordance with Section 4.1.C. (i) Transfers to the First Reserve Subaccount shall be applied first, to reimburse the providers of any Reserve Credit Facilities credited to the First Reserve Subaccountpro rata for amounts advanced under those Reserve Credit Facilities; second, to replenish the balance in the First Reserve Subaccount with cash or Permitted Investments; and third to pay any other amounts owed under a Reserve Credit Facility that is credited to the First Reserve Subaccount (including any interest, fees and penalties associated with any draw under that Reserve Credit Facility). (ii) Transfers under Section 4.1.0 shall commence immediately following each First Reserve Subaccount Valuation Date on which the balance in the First Reserve Subaccount is less than the First Reserve Subaccount Reserve Requirement, and shall continue until the balance in the First Reserve Subaccount is equal to the First Reserve Subaccount Reserve Requirement. (iii) Transfers required under Section 4.1.0 as a result of a Reserve Credit Event shall: 1) be made quarterly; 2) be at least equal to 1/8 of the deficiency discovered on the First Reserve Subaccount Valuation Date on which the balance in the First Reserve Subaccount is less than the First Reserve Subaccount Reserve Requirement; 3) begin three months after the First Reserve Subaccount Valuation Date on which the balance in the First Reserve Subaccount is less than the First Reserve Subaccount Reserve Requirement; and 4) shall continue until the balance in the First Reserve Subaccount is equal to the First Reserve Subaccount Reserve Requirement. E. If the balance in the First Reserve Subaccount on a First Reserve Subaccount Valuation Date is greater than the First Reserve Subaccount Reserve Requirement the City may transfer the excess to the Bond Account or the Subordinate Obligations Account. Page 10 — Master Water System Bond Declaration 0 F. Moneys in the First Reserve Subaccount may be invested only in Permitted Investments that mature no later than the final maturity date of the Bonds that are secured by the First Reserve Subaccount. Earnings on the First Reserve Subaccount shall be credited to that subaccount whenever the balance in that subaccount is less than the First Reserve Subaccount Reserve Requirement. Otherwise, earnings shall be credited to the Bond Account. G. Permitted Investments in the First Reserve Subaccount shall be valued on each First Reserve Subaccount Valuation Date in the following manner: (i) Demand deposits, deposits in the Oregon Short Term Fund and other investments which mature in two years or less after the First Reserve Subaccount Valuation Date shall be valued at their face amount, plus accrued interest; (ii) Investments which mature more than two years after the First Reserve Subaccount Valuation Date and for which bid and asked prices are published on a regular basis in the Wall Street Journal (or, if not there, then in the New York Times) shall be valued at the average of their most recently published bid and asked prices; (iii) Investments which mature more than two years after the First Reserve Subaccount Valuation Date and for which the bid and asked prices are not published on a regular basis in the Wall Street Journal or the New York Times shall be valued at the average bid price quoted by any two nationally recognized government securities dealers (selected by the City in its absolute discretion) at the time making a market in such investments or the bid price published by a nationally recognized pricing service; (iv) Reserve Credit Facilities shall be valued at an amount which is available to be drawn or paid under them; (v) Certificates of deposit and bankers acceptances which mature more than two years after the First Reserve Subaccount Valuation Date shall be valued at their face amount, plus accrued interest; and (vi) Any investment which is not specified above and which matures more than two years after the First Reserve Subaccount Valuation Date shall be valued at its fair market value as reasonably estimated by the City. H. Each Reserve Credit Facility credited to the First Reserve Subaccount shall be valued on each First Reserve Subaccount Valuation Date as provided in this subsection. A Reserve Credit Facility shall be valued at the amount available to be drawn under it as long as no Reserve Credit Event has occurred and is continuing for that Reserve Credit Facility. If a Reserve Credit Event has occurred and is continuing for a Reserve Credit Facility, the Reserve Credit Facility shall have no value. Page 11 — Master Water System Bond Declaration 0 L Withdrawals from the First Reserve Subaccount shall be made in the following order of priority: (i) First, from any cash on deposit in the First Reserve Subaccount; (i) Second, from the liquidation proceeds of any Permitted Investments on deposit in such First Reserve Subaccount; and (iii) Third, from moneys drawn or paid pro -rata under any Series 2011 Reserve Credit Facilities. All amounts on deposit in the First Reserve Subaccount may be applied to the final payment (whether at maturity or by prior redemption) of Bonds that are secured by the First Reserve Subaccount. Amounts so applied shall be credited against the amounts the City is required to transfer into the Bond Account under Section 4.1.B. K. Amounts in the First Reserve Subaccount may be transferred into escrow to defease Series 2011 Bonds, but only if the balance remaining in the First Reserve Subaccount after the transfer is at least equal to the First Reserve Subaccount Reserve Requirement for the Series 2011 Bonds which remain Outstanding after the defeasance. 5.5. Subordinate Obligations Account. If the City issues Subordinate Obligations, the City shall create and maintain the Subordinate Obligations Account as long as the Subordinate Obligations are outstanding. The Subordinate Obligations Account may be divided into subaccounts, and the City may establish priorities for funding the subaccounts in the Subordinate Obligations Subaccount. Net Revenues shall be deposited into the Subordinate Obligations Account only as permitted by Section 4.1.E. Earnings on the Subordinate Obligations Account shall be credited as provided in the proceedings authorizing the Subordinate Obligations. 5.6. Rate Stabilization Fund. The City shall establish and maintain the Rate Stabilization Fund as long as Bonds are Outstanding. Net Revenues may be transferred to the Rate Stabilization Fund at the option of the City as permitted by Section 4.1.F. Money in the Rate Stabilization Fund may be withdrawn at any time and used for any purpose for which the Gross Revenues may be used. Deposits to the Rate Stabilization Fund increase Operating Expenses for the Fiscal Year in which the deposit is made. Withdrawals from the Rate Stabilization Fund increase Gross Revenues for the Fiscal Year in which the withdrawal is made. The City may adjust deposits to and withdrawals from the Rate Stabilization Fund for a Fiscal Year at any time prior to the date on which the audit for that Fiscal Year is finalized. Earnings on the Rate Stabilization Fund shall be credited to the Water Fund. Section 6. R ate C ovenant 6.1. The City covenants for the benefit of the Owners that it will establish and maintain rates and charges in connection with the operation of the Water System which are sufficient to permit the City to pay all Operating Expenses and all lawful charges against the Net Page 12 — Master Water System Bond Declaration Revenues, and to make all transfers required by this Master Declaration to the Bond Account, the Bond Reserve Account and the Subordinate Obligations Account, and to pay any franchise fees or similar charges imposed by the City on the Water System or its operations. 6.2. The City covenants for the benefit of the Owners of all Bonds that it shall charge rates and fees in connection with the operation of the Water System which, when combined with other Gross Revenues, but without regard to system development charges, are adequate to generate Net Revenues each Fiscal Year at least equal to one hundred ten percent (110.00 %) of Annual Bond Debt Service due in that Fiscal Year. 6.3. The City covenants for the benefit of the Owners of all Bonds that it shall charge rates and fees in connection with the operation of the Water System which, when combined with other Gross Revenues, are adequate to generate Net Revenues each Fiscal Year at least equal to one hundred twenty -five percent (125.00 %) of Annual Bond Debt Service due in that Fiscal Year. 6.4. The City shall determine whether it complied with Sections 6.2 and 6.3 for each Fiscal Year not later than sixty (60) days after the beginning of the subsequent Fiscal Year, based on the financial information available to the City at that time, and compliance with Sections 6.2 and 6.3 shall be determined based on that financial information. A failure to comply with Sections 6.2 and 6.3 shall not constitute an Event of Default if, within 120 days after the beginning of the subsequent Fiscal Year, the City implements the recommendations of a Qualified Consultant that is engaged by the City to deliver written recommendations for a schedule of rates and charges or other actions which the Qualified Consultant reasonably projects will permit the City to comply with Sections 6.2 and 6.3 for the remainder of the Fiscal Year in which the recommendations are delivered to the City (with calculations for the partial year made on an annualized basis). Section 7. Parity Bonds 7.1. The City may issue Parity Bonds to provide funds for any purpose relating to the Water System, but only if A. No Event of Default under this Master Declaration or any Supplemental Declaration has occurred and is continuing; B. At the time of the issuance of the Parity Bonds there is no deficiency in the Bond Account, and the balance in the Bond Reserve Account is at least equal to the Reserve Requirement; C. There shall have been filed with the City either: (i) A certificate of the City Official stating that the Net Revenues (adjusted as provided in Section 7.2) for the Base Period were not less than one hundred twenty -five percent (125.00 %) of average Annual Bond Debt Service on all Page 13 — Master Water System Bond Declaration 41 then Outstanding Bonds, calculated as of the date the Parity Bonds are issued and with the proposed Parity Bonds treated as Outstanding; or (ii) A certificate or opinion of a Qualified Consultant: (a) Stating the amount of the Adjusted Net Revenues for each of the five Fiscal Years after the last Fiscal Year for which interest on the Parity Bonds is, or is expected to be, capitalized, or, if interest will not be capitalized, for each of the five Fiscal Years after the proposed Parity Bonds are issued; (b) Concluding that the respective amounts of Adjusted Net Revenues in each of the first four Fiscal Years described in Section 7.1.C(ii)(a) are at least equal to one hundred twenty -five percent (125.00 %) of the Annual Bond Debt Service for each of those respective Fiscal Years on all Outstanding Bonds, with the proposed Parity Bonds treated as Outstanding; (c) Concluding that the amount of Adjusted Net Revenues in the fifth Fiscal Year described in Section 7.1.C(ii)(a) is at least equal to one hundred twenty -five percent (125.00 %) of the average Annual Bond Debt Service, calculated for the period beginning with that fifth Fiscal Year on all then Outstanding Bonds, with the proposed Parity Bonds treated as Outstanding. 7.2. Net Revenues may be adjusted for purposes of Section 7.1.C(i) by adding any Net Revenues the City Official calculates the City would have had during the Base Period because of increases in Water System rates, fees and charges which have been adopted by the City on or before the date the Parity Bonds are issued. 7.3. Adjusted Net Revenues for purposes of Section 7.1.C(ii) shall be computed by adjusting the Net Revenues for the Base Period in any of the following ways: A. If the proposed Parity Bonds are being issued for the purpose of acquiring operating Water System utility properties having an earnings record, the Qualified Consultant may estimate the effect on the Net Revenues for the Base Period if the Water System utility properties had been part of the Water System during the Base Period. The estimate shall be based on the operating experience and records of the City and any available financial records relating to the Water System utility properties which will be acquired; B. To reflect any changes in rates and charges which the Qualified Consultant determines are reasonable; C. To reflect any customers added to the Water System after the beginning of the Base Period and prior to the date of the Qualified Consultant's certificate; and D. If extensions of or additions to the Water System are in the process of construction on the date of the Qualified Consultant's certificate, or if the proceeds of the Bonds being issued Page 14 — Master Water System Bond Declaration 42 are to be used to acquire or construct extensions of or additions to the Water System, to reflect any additional Net Revenues not included in the preceding paragraphs that will be derived from such additions and extensions (after deducting the estimated increase in operating and maintenance expenses resulting from such additions and extensions). 7.4. The City may issue Parity Bonds to refund Outstanding Bonds without complying with Section 7.1 if the refunded Bonds are defeased on the date of delivery of the refunding Parity Bonds and if the Annual Bond Debt Service on the refunding Parity Bonds does not exceed the Annual Bond Debt Service on the refunded Bonds in any Fiscal Year in which the refunding Bonds are Outstanding by more than $5,000. 7.5. All Parity Bonds issued in accordance with this Section 7 shall have a lien on the Net Revenues which is equal to the lien of all other Outstanding Bonds. Section 8. Subordinate Obligations The City may issue Subordinate Obligations only if 8.1. The Subordinate Obligations are payable solely from amounts permitted to be deposited in the Subordinate Obligations Account pursuant to Section 4.1.E; 8.2. The Subordinate Obligations state clearly that they are secured by a lien on or pledge of the Net Revenues which is subordinate to the lien on, and pledge of, the Net Revenues for the Bonds. Section 9. Separate Utility System The City may declare property which the City owns and is part of the Water System (but has a value of less than five percent of the Water System at the time of the declaration), and property which the City has not yet acquired but would otherwise become part of the Water System, to be part of a Separate Utility System. The City may pay costs of acquiring, operating and maintaining Separate Utility Systems from Net Revenues, but only if there is no deficit in the Bond Account or the Bond Reserve Account. The City may issue obligations which are secured by the revenues produced by the Separate Utility System, and may pledge the Separate Utility System revenues to pay those obligations. In addition, the City may issue Subordinate Obligations to pay for costs of a Separate Utility System, and may pledge the revenues of the Separate Utility System to pay the Subordinate Obligations. Section 10. General Covenants The City hereby covenants and agrees with the Owners of all Outstanding Bonds as follows: 10.1. The City shall promptly cause the principal, premium, if any, and interest on the Bonds to be paid as they become due in accordance with the provisions of this Master Declaration and any Supplemental Declaration. Page 15 — Master Water System Bond Declaration 43 10.2. The City shall maintain complete books and records relating to the operation of the Water System and all City funds and accounts in accordance with generally accepted accounting principles, shall cause such books and records to be audited annually at the end of each Fiscal Year, and shall have an audit report prepared by the Auditor and made available for the inspection of Owners. 10.3. The City shall not issue obligations which have a lien on the Net Revenues that is superior to the lien of the Bonds except for obligations to pay Operating Expenses. 10.4. The City shall promptly deposit the Gross Revenues and other amounts described in this Master Declaration into the funds and accounts specified in this Master Declaration. 10.5. The City shall work in good faith to cause the Water System to be operated at all times in a safe, sound, efficient and economic manner in compliance with all health, safety and environmental laws, regulatory body rules, regulatory body orders and court orders applicable to the City's operation and ownership of the Water System. 10.6. The City shall maintain the Water System in good repair, working order and condition. 10.7. The City shall not enter into any agreement to provide Water System products or services at a discount from published rate schedules, and that it will not provide free Water System products or services except in the case of emergencies. 10.8. The City shall at all times maintain with responsible insurers all such insurance on the Water System as is customarily maintained with respect to works and properties of like character against accident to, loss of or damage to such works or properties. A. The net proceeds of insurance against material accident to or material destruction of the Water System shall be used to repair or rebuild the damaged or destroyed Water System, and to the extent not so applied, will be applied to the payment or redemption of the Bonds. B. The insurance described in Section 10.8 shall be in the form of policies or contracts for insurance with insurers of good standing and shall be payable to the City, or in the form of self - insurance by the City. The City shall establish such fund or funds or reserves which it deems are necessary to provide for its share of any such self - insurance. 10.9. The City shall not, nor shall it permit others to, sell, mortgage, lease or otherwise dispose of or encumber all or any portion of the Water System except: A. The City may dispose of all or substantially all of the Water System, only if the City pays all Bonds or defeases them pursuant to Section 13. B. Except as provided in Section 10.9.C, the City will not dispose of any part of the Water System in excess of 5% of the value of the Water System in service unless prior to such disposition either: Page 16 — Master Water System Bond Declaration (i) There has been filed with the City a certificate of a Qualified Consultant stating that such disposition will not impair the ability of the City to comply with the rate covenants contained in Section 6.1 of this Master Declaration; or (ii) Provision is made for the payment, redemption or other defeasance of a principal amount of Bonds equal to the greater of the following amounts: (a) An amount which will be in the same proportion to the net principal amount of Bonds then Outstanding (defined as the total principal amount of Bonds then Outstanding less the amount of cash and investments in the Sinking Fund) that the Gross Revenues attributable to the part of the Water System sold or disposed of for the 12 preceding months bears to the total Gross Revenues for such period; or (b) An amount which will be in the same proportion to the net principal amount of Bonds then Outstanding that the book value of the part of the Water System sold or disposed of bears to the book value of the Water System immediately prior to such sale or disposition. C. The City may dispose of any portion of the Water System that has become unserviceable, inadequate, obsolete, or unfit to be used or no longer necessary for use in the operation of the Water System. D. If the ownership of all or part of the Water System is transferred from the City through the operation of law, the City shall to the extent authorized by law, reconstruct or replace such transferred portion using any proceeds of the transfer unless the City Council reasonably determines that such reconstruction or replacement is not in the best interest of the City and the Owners, in which case any proceeds shall be used for the payment, redemption or defeasance of the Bonds. Section 11. Events of Default and Remedies. 11.1. Continuous Operation Essential. The City Council of the City hereby finds and determines that the continuous operation of the Water System and the collection, deposit and disbursement of the Net Revenues in the manner provided in this Master Declaration and in any Supplemental Declaration are essential to the payment and security of the Bonds, and the failure or refusal of the City to perform the covenants and obligations contained in this Master Declaration or any such Supplemental Declaration will endanger the necessary continuous operation of the Water System and the application of the Net Revenues to the operation of the Water System and the payment of the Bonds. 11.2. Events of Default. The following shall constitute "Events of Default ": A. If the City shall fail to pay any Bond principal or interest when due, either at maturity, upon exercise of a right of tender, by proceedings for redemption or otherwise; Page 17 — Master Water System Bond Declaration 45 B. Except as provided in Section 6.4 and 11.2.F, if the City shall default in the observance and performance of any other of its covenants, conditions and agreements in this Master Declaration, if such default continues for thirty (30) days after the City receives a written notice, specifying the Event of Default and demanding the cure of such default, from a Credit Provider or from the Owners of not less than 20% in aggregate principal amount of the Bonds Outstanding; C. If the City shall sell, transfer, assign or convey any properties constituting the Water System in violation of Section 10.9; D. If an order, judgment or decree shall be entered by any court of competent jurisdiction: (i) Appointing a receiver, trustee or liquidator for the City or the whole or any part of the Water System; (ii) Approving a petition filed against the City seeking the bankruptcy, arrangement or reorganization of the City under any applicable law of the United States or the State; or (iii) Assuming custody or control of the City or of the whole or any part of the Water System under the provisions of any other law for the relief or aid of debtors and such order, judgment or decree shall not be vacated or set aside or stayed (or, in case custody or control is assumed by said order, such custody or control shall not be otherwise terminated) within sixty (60) days from the date of the entry of such order, judgment or decree; or E. If the City shall: (i) Admit in writing its inability to pay its debts generally as they become due; (ii) File a petition in bankruptcy or seeking a composition of indebtedness under any state or federal bankruptcy or insolvency law; (iii) Consent to the appointment of a receiver of the whole or any part of the Water System; or (iv) Consent to the assumption by any court of competent jurisdiction under the provisions of any other law for the relief or aid of debtors of custody or control of the City or of the whole or any part of the Water System. F. Exception. It shall not constitute an Event of Default under 11.2.B if the default cannot practicably be remedied within thirty (30) days after the City receives notice of the default, so long as the City promptly commences reasonable action to remedy the default after the notice is received, and continues reasonable action to remedy the default until the default is remedied. Page 18 — Master Water System Bond Declaration G. Remedies. If an Event of Default occurs, any Owner may exercise any remedy available at law or in equity. However, the Bonds shall not be subject to acceleration or mandatory redemption upon an Event of Default. H. Books of City Open to Inspection. (i) The City covenants that if an Event of Default shall have happened and shall not have been remedied, the books of record and account of the City and all other records relating to the Water System shall at all reasonable times be subject to the inspection and use of any persons holding at least twenty percent (20 %) of the principal amount of Outstanding Bonds and their respective agents and attorneys. (i) The City covenants that if the Event of Default shall happen and shall not have been remedied, the City will continue to account, as a trustee of an express trust, for all Net Revenues and other moneys, securities and funds pledged under this Master Declaration. L Appointment of Trustee. Whenever any Event of Default exists, Owners representing 51 percent or more of the Outstanding Bonds may appoint a commercial bank with a reported capital and surplus in excess of $50 million as trustee (the "Trustee ") to represent the interests of said Owners. Trustee Duties Upon Default. (i) Upon the occurrence of an Event of Default the Trustee may pursue any other available remedy at law or in equity to enforce the payment of the principal of, premium, if any, and interest on the outstanding Bonds, and to enforce any rights of the Trustee under or with respect to the Master Declaration. (ii) In addition, upon the occurrence of an Event of Default, and upon the filing of a suit or other commencement of judicial proceedings to enforce the rights of the Trustee and of the Owners under the Master Declaration, the Trustee will be entitled, as a matter of right, to the appointment of a receiver or receivers of the Net Revenues and other amounts pledged under the Master Declaration, pending such proceedings, with such powers as the court making such appointment may confer. (iii) If an Event of Default has occurred and be continuing and if requested so to do by the Owners of at least 25% in aggregate principal amount of Outstanding Bonds and indemnified as provided in the Master Declaration, the Trustee will be obligated to exercise such one or more of the rights and powers conferred by this Master Declaration, as the Trustee, being advised by counsel, deems most expedient in the interest of the Owners. Page 19 — Master Water System Bond Declaration 47 (iv) If a Trustee has been appointed pursuant to 11.2.1, no Owner of any Bond shall have the right to institute any suit, action or proceeding at law or in equity, for any remedy under the Master Declaration, unless: (a) such Owner has previously given to the Trustee written notice of the occurrence of an Event of Default; (b) the Owners of a majority in aggregate principal amount of all the Bonds then Outstanding have requested the Trustee in writing to exercise its powers under the Master Declaration; (c) said Owners have tendered to the Trustee indemnity reasonably acceptable to the Trustee against the costs, expenses and liabilities to be incurred in compliance with such request; and (d) the Trustee has refused or failed to comply with such request for a period of 60 days after such written request has been received by the Trustee and said tender of indemnity is made to the Trustee. (v) Pursuant to the Master Declaration, if the Trustee takes any judicial or other action in an Event of Default the Trustee has full power in its direction with respect to any continuance, discontinuance, withdrawal, compromise, settlement or other disposition of such action, unless opposed by the written request of the Owners of a majority in aggregate principal amount of the Outstanding Bonds. The Trustee is appointed attorney -in -fact of the Owners for the purpose of bringing any suit action or proceedings in an Event of Default. K. Waivers of Event of Default. (i) No delay or omission of any Owner or of the Trustee to exercise any right or power arising upon the happening of an Event of Default shall impair any right or power or shall be construed to be a waiver of any such Event of Default or to be an acquiescence therein; and every power and remedy given by this Section 11 to the Owners and to the Trustee may be exercised from time to time and as often as may be deemed expedient by the Owners and /or the Trustee as applicable. (ii) The owners of not less than fifty percent (50 %) in principal amount of the affected Bonds that are at the time Outstanding, or their attorneys -in -fact duly authorized, or the Trustee may, on behalf of the Owners of all of affected Bonds, waive any past default under this Master Declaration with respect to such Bonds and its consequences, except a default in the payment of the principal of, premium, if any, or interest on any of the Bonds. No such waiver shall extend to any subsequent or other default or impair any right consequent thereon. Page 20 — Master Water System Bond Declaration L. Remedies Granted in Master Declaration Not Exclusive. No remedy by the terms of this Master Declaration conferred upon or reserved to the Owners is intended to be exclusive of any other remedy, but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Master Declaration or existing at law or in equity or by statute on or after the date of adoption of this Master Declaration. Section 12. Amendment of Master Declaration 12.1. This Master Declaration maybe amended by Supplemental Declaration without the consent of any Owners for any one or more of the following purposes: A. To cure any ambiguity or formal defect or omission in this Master Declaration; B. To add to the covenants and agreements of the City in this Master Declaration, other covenants and agreements to be observed by the City which are not contrary to or inconsistent with this Master Declaration as theretofore in effect; C. To authorize issuance of Bonds or Subordinate Obligations; D. To modify, amend or supplement this Master Declaration or any Supplemental Declaration to qualify this Master Declaration under the Trust Indenture Act of 1939, as amended, or any similar federal statute hereafter in effect or to permit the qualification of any Bonds for sale under the securities laws of any of the states of the United States of America; E. To confirm, as further assurance, any security interest or pledge created under this Master Declaration or any Supplemental Declaration; F. To make any change which, in the reasonable judgment of the City, does not materially and adversely affect the rights of the owners of any Outstanding Bonds; G. So long as a Credit Facility (other than a Reserve Credit Facility) is in full force and effect with respect to the Bonds affected by such Supplemental Declaration, to make any other change which is consented to in writing by the issuer of such Credit Facility other than any change which: (i) Would result in a downgrading or withdrawal of the rating then assigned to the affected Bonds by the Rating Agencies; (ii) Changes the maturity (except as permitted herein), the Interest Payment Dates, interest rates, redemption and purchase provisions, and provisions regarding notices of redemption and purchase applicable to the affected Bonds or diminishes the security afforded by such Credit Facility; Page 21 — Master Water System Bond Declaration (iii) Materially and adversely affects the rights and security afforded to the Owners of any Outstanding Bonds not secured by such Credit Facility; or H. To modify any of the provisions of this Master Declaration or any Supplemental Declaration in any other respect whatever, as long as the modification shall take effect only after all affected Outstanding Bonds cease to be Outstanding. 12.2. This Master Declaration may be amended for any other purpose only upon consent of Owners of not less than fifty -one percent (51 %) in aggregate principal amount of the Bonds outstanding; provided, however, that no amendment shall be valid without the consent of Owners of 100 percent (100 %) of the aggregate principal amount of the Bonds outstanding which: A. Extends the maturity of any Bond, reduces the rate of interest upon any Bond, extends the time of payment of interest on any Bond, reduces the amount of principal payable on any Bond, or reduces any premium payable on any Bond, without the consent of the affected Owner; or B. Reduces the percent of Owners required to approve Supplemental Declarations. 12.3. For purposes of Section 12.2, and subject to Section 12.4, the initial purchaser of a series of Bonds may be treated as the Owner of that Series at the time that series of Bonds is delivered in exchange for payment. 12.4. Except as otherwise expressly provided in a Supplemental Declaration, as long as a Credit Facility (other than a Reserve Credit Facility) securing all or a portion of any Outstanding Bonds is in effect, the issuer of such Credit Facility shall be deemed to be the Owner of the Bonds secured by such Credit Facility: A. At all times for the purpose of the execution and delivery of a Supplemental Declaration or of any amendment, change or modification of this Master Declaration or the initiation by Owners of any action which under this Master Declaration requires the written approval or consent of or can be initiated by the Owners of at least a majority in principal amount of the affected Bonds at the time Outstanding; and following an Event of Default for all other purposes; B. Notwithstanding the foregoing, the issuer of such Credit Facility shall not be deemed to be an Owner secured thereby with respect to any such Supplemental Declaration or of any amendment, change or modification of this Master Declaration which: (i) Would result in a downgrading or withdrawal of the rating then assigned to the affected Bonds by the Rating Agencies; or (ii) Changes the maturity (except as expressly permitted herein), the Interest Payment Dates, interest rates, redemption and purchase provisions, and provisions regarding notices of redemption and purchase applicable to the affected Bonds or diminishes the security afforded by such Credit Facility; or Page 22 — Master Water System Bond Declaration 1 (iii) Reduces the percentage or otherwise affects the classes of affected Bonds, the consent of the Owners of which is required to effect any such modification or amendment. C. In addition and notwithstanding the foregoing, no issuer of a Credit Facility given as security for any Bonds shall be entitled to exercise any rights under this Section during any period where: (i) The Credit Agreement or Credit Facility to which such Credit Provider is a parry shall not be in full force and effect; (ii) Such Credit Provider shall have filed a petition or otherwise sought relief under any federal or state bankruptcy or similar law; (iii) Such Credit Provider shall, for any reason, have failed or refused to honor a proper demand for payment under such Credit Facility; or (iv) An order or decree shall have been entered, with the consent or acquiescence of such Credit Provider, appointing a receiver or receivers or the assets of the Credit Provider, or if such order or decree having been entered without the consent or acquiescence of such Credit Provider, shall not have been vacated or discharged or stayed within ninety (90) days after the entry thereof. D. For purposes of determining the percentage of Owners consenting to, waiving or otherwise acting with respect to any matter that may arise under this Master Declaration, the Owners of Bonds which pay interest only at maturity, and mature more than one year after they are issued shall be treated as Owners of Bonds in an aggregate principal amount equal to the accreted value of such Bonds as of the date the Registrar sends out notice of requesting consent, waiver or other action as provided herein. Section 13. Defeasance 13.1. The City shall be obligated to pay Bonds which are defeased pursuant to this Section solely from the money and Government Obligations deposited with the escrow agent or trustee, and the City shall have no further obligation to pay the defeased Bonds from any source except the amounts deposited in the escrow. Bonds shall be deemed defeased if the City: A. irrevocably deposits money or noncallable Government Obligations in escrow with an independent trustee or escrow agent which are calculated to be sufficient for the payment of Bonds without reinvestment which are to be defeased; and B. files with the escrow agent or trustee a report from an independent, certified public accountant verifying the accuracy of calculations indicating that the money and the principal and interest to be received from the Government Obligations are sufficient, without further reinvestment, to pay the defeased Bonds when due; and Page 23 — Master Water System Bond Declaration 51 C. files with the escrow agent or trustee an opinion of nationally recognized bond counsel that the proposed defeasance will not cause the interest component of the Bonds to be includable in gross income under the Code. Section 14. BE O System 14.1. Unless otherwise provided by a Supplemental Declaration, all Bonds shall be subject to the BEO System pursuant to the provisions of this Section 14. 14.2. The Bonds shall be initially issued as a BEO security issue with no Bonds being made available to the Owners upon the execution and delivery of the letter of representations among the Registrar, DTC and the City. Ownership of the Bonds shall be recorded through entries on the books of banks and broker - dealer participants and correspondents that are related to entries on the DTC BEO system. The Bonds shall be initially issued in the form of separate single fully registered typewritten Bonds for each maturity of the Bonds (the "Global Bonds ") in substantially the form attached hereto as Appendix A with such changes as the City Official may approve. Each Global Bond shall be registered in the name of CEDE & CO. as nominee (the "Nominee ") of DTC (DTC and any other qualified securities depository designated by the City as a successor to DTC, collectively the "Depository ") as the "Registered Owner ", and such Global Bonds shall be lodged with the Depository until early redemption or maturity of the Bond issue. The Registrar shall remit payment for the maturing principal and interest on the Bonds to the Owner for distribution by the Nominee for the benefit of the owners (the `Beneficial Owner" or "Record Owner") by recorded entry on the books of the Depository participants and correspondents. While the Bonds are in BEO form, the Bonds will be available in denominations of $5,000 or any integral multiple thereof. 14.3. In the event the Depository determines not to continue to act as securities depository for the Bonds, or the City determines that the Depository shall no longer so act, then the City will discontinue the BEO system with the Depository. If the City fails to designate another qualified securities depository to replace the Depository or elects to discontinue use of a BEO system, the Bonds shall no longer be a BEO issue and the Registrar and the City shall amend this document to provide for an alternative system of providing notice of redemption and such other matters as need to be updated for the Bonds that is of general acceptance in the municipal bond markets. 14.4. While the Bonds are in BEO form, the City and the Registrar shall have no responsibility or obligation to any participant or correspondent of the Depository or to any Registered Owner on behalf of which such participants or correspondents act as agent for the Owner with respect to: A. The accuracy of the records of the Depository, the Nominee or any participant or correspondent with respect to any ownership interest in the Bonds; Page 24 — Master Water System Bond Declaration 52 B. The delivery to any participant or correspondent or any other person, other than an Owner as shown in the registration books maintained by the Registrar, of any notice with respect to the Bonds, including any notice of prepayment; C. The selection by the Depository of the beneficial interest in Bonds to be redeemed prior to maturity; or D. The payment to any participant, correspondent, or any other person other than the owner of the Bonds as shown in the registration books maintained by the Registrar, of any amount with respect to principal of or interest on the Bonds. 14.5. Notwithstanding the BEO system, the City may treat and consider the Owner in whose name each Bond is registered in the registration books maintained by the Registrar as the Owner and absolute owner of such Bond for the purpose of payment of principal and interest with respect to such Bond, or for the purpose of giving notices of redemption and other matters with respect to such Bond, or for the purpose of registering transfers with respect to such Bond, or for all other purposes whatsoever. The City shall pay or cause to be paid all principal and interest on the Bonds only to or upon the order of the Registered Owner, as shown in the registration books maintained by the Registrar, 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 obligation with respect to payment thereof to the extent of the sum or sums so paid. 14.6. Upon delivery by the Depository to the City and to the Owner of written notice to the effect that the Depository has determined to substitute a new nominee in place of the Nominee, then the word "Nominee" in this Master Declaration shall refer to such new nominee of the Depository, and upon receipt of such notice, the City shall promptly deliver a copy thereof to the Registrar. The Depository shall tender the Bonds it holds to the Registrar for re- registration. Section 15. Redemption of Bonds 15.1. Unless otherwise provided by a Supplemental Declaration, all Bonds shall be subject to the redemption terms of this Section 15. 15.2. The City reserves the right to purchase Bonds in the open market. 15.3. If Bonds are subject to mandatory redemption the Registrar shall, without further action by the City, select the particular Bonds to be redeemed in accordance with the mandatory redemption schedule, by lot within each maturity, call the selected Bonds, and give notice of their redemption in accordance with this Section 15. 15.4. If certain maturities of Bonds are subject to both optional and mandatory redemption, the City may elect to apply any of those Bonds which it has previously optionally redeemed. In addition, if the City purchases Bonds which are subject to mandatory redemption, the City may elect to apply against the mandatory redemption requirement any such Bonds which it has previously purchased. If the City makes such an election, it shall notify the Page 25 — Master Water System Bond Declaration 53 Registrar not less than sixty days prior to the mandatory redemption date to which the election applies. 15.5. So long as the BEO- System remains in effect with respect to the Bonds, the Registrar shall notify the Depository of any early redemption in the time period required by the Depository but in no event shall the City be required to give more than 30 days notice of early redemption. The City shall provide such information in connection with an early redemption as required by the letter of representations submitted to DTC in connection with the issuance of the Bonds. 15.6. During any period in which the BEO System is not in effect with respect to the Bonds, unless waived by any Owner of the Bonds to be redeemed, official notice of any redemption of Bonds shall be given by the Registrar on behalf of the City in the manner determined under Section 14.3. All such official notices of redemption shall be dated and shall state: A. The redemption date; B. The redemption price; C. If less than all Outstanding Bonds are to be redeemed, the identification (and, in the case of partial redemption, the respective principal amounts) of the Bonds to be redeemed; D. That on the redemption date the redemption price will become due and payable upon each such Bond or portion thereof called for redemption, and that interest thereon shall cease to accrue from and after said date; and E. The place where such Bonds are to be surrendered for payment of the redemption price, which place of payment shall be the principal office of the Registrar. 15.7. Any notice of optional redemption may state that the optional redemption is conditioned upon receipt by the Registrar of moneys sufficient to pay the redemption price of the Bonds to be redeemed or upon the satisfaction of any other condition, and /or that such notice may be rescinded upon the occurrence of any other event, and any notice so given may be rescinded at any time before payment of such redemption price if any such condition so specified is not satisfied or if any such other event occurs. Notice of such rescission or of the failure of any such condition shall be given by the Registrar to affected owners of Bonds as promptly as practicable. 15.8. Unless Section 15.7 applies, the City shall deposit with the Registrar, on or before the redemption date, an amount of money sufficient to pay the redemption price of all the Bonds or portions of Bonds which are to be redeemed on that date. 15.9. Unless Section 15.7 applies, Bonds which have been called for redemption shall cease to bear interest on the redemption date. Page 26 — Master Water System Bond Declaration 2 Section 16. Authentication, Registration and Transfer 16.1. The provisions of this Section 16 apply only if the Bonds cease to be a BEO issue, and unless otherwise specified in a Supplemental Declaration. 16.2. No Bond shall be entitled to any right or benefit under this Master Declaration unless it shall have been authenticated by an authorized officer of the Registrar. The Registrar shall authenticate all Bonds to be delivered at Closing, and shall additionally authenticate all Bonds properly surrendered for exchange or transfer pursuant to this Master Declaration. 16.3. All Bonds shall be in registered form. U.S. Bank National Association is hereby appointed to serve as Registrar for the Bonds. A successor Registrar may be appointed for the Bonds by ordinance or resolution of the City. The Registrar shall provide notice to Owners of any change in the Registrar not later than the Bond payment date following the change in Registrar. 16.4. The ownership of all Bonds shall be entered in the Bond register maintained by the Registrar and the City and Registrar may treat the person listed as owner in the Bond register as the owner of the Bond for all purposes. 16.5. The Registrar shall mail each interest payment on the Interest Payment Date (or the next Business Day if the Interest Payment Date is not a Business Day) to the name and address of the Owner, as that name and address appear on the Bond register as of the Record Date. If payment is so mailed, neither the City nor the Registrar shall have any further liability to any party for such payment. 16.6. Bonds may be exchanged for an equal principal amount of Bonds of the same maturity which are in different authorized denominations, and Bonds may be transferred to other owners if the Owner submits the following to the Registrar: A. Written instructions for exchange or transfer satisfactory to the Registrar, signed by the Owner or his attorney in fact and guaranteed or witnessed in a manner satisfactory to the Registrar; and B. The Bonds to be exchanged or transferred. 16.7. The Registrar shall not be required to exchange or transfer any Bonds submitted to it during any period beginning with a Record Date and ending on the next following payment date; however, such Bonds shall be exchanged or transferred promptly following the payment date. 16.8. The Registrar shall not be required to exchange or transfer any Bonds which have been designated for redemption if such Bonds are submitted to it during the fifteen -day period preceding the designated redemption date. 16.9. For purposes of this Section, Bonds shall be considered submitted to the Registrar on the date the Registrar actually receives the materials described in Section 16.6. Page 27 — Master Water System Bond Declaration 55 16.10. The City may alter these provisions regarding registration and transfer by mailing notification of the altered provisions to all Owners. The altered provisions shall take effect on the date stated in the notice, which shall not be earlier than 45 days after notice is mailed. Section 17. T he Ser ies 2011 Bonds. 17.1. Pursuant to the authority of the City Resolution No. and City Resolution No. and this Master Declaration, the City has issued its Water System Revenue Refunding Bonds, Series 2011, in the aggregate principal amount of $ . The Series 2011 Bonds shall be Bonds as defined in this Master Declaration. The Series 2011 Bonds shall bear interest payable on December 1 and June 1 of each year at the following rates, commencing December 1, 2011, and shall mature in the following years in the following principal amounts: Maturity Date Principal Interest CUSIP Number ( 1) Amount ($) Rate ( %) (Base ) 17.2. The Series 2011 Bonds shall be special obligations of the City, and shall be payable solely from the Net Revenues and amounts required to be deposited in the Bond Account and Bond Reserve Account as required and as provided by this Master Declaration. 17.3. The Series 2011 Bonds shall be in substantially the form attached as Appendix A and shall be signed with the facsimile or manual signature of a City Official. 17.4. The Series 2011 bonds are not subject to optional redemption prior to maturity. 17.5. Tax - Exempt Status: A. The City covenants for the benefit of the Owners of the Series 2011 Bonds to comply with all provisions of the Code which are required for interest on the Series 2011 Bonds Page 28 — Master Water System Bond Declaration M to be excluded from gross income for federal taxation purposes. In determining what actions are required to comply, the City may rely on an opinion of Bond Counsel. The City makes the following specific covenants with respect to the Code: (i) The City will not take any action or omit any action if it would cause the Series 2011 Bonds to become "arbitrage bonds" under Section 148 of the Code; (ii) The City shall operate the facilities financed with the Series 2011 Bonds so that the Series 2011 Bonds do not become private activity bonds within the meaning of Section 141 of the Code; (iii) The City shall pay, when due, all rebates and penalties with respect to the Series 2011 Bonds which are required by Section 148(f) of the Code. B. The covenants contained in Section 17.5.A and any covenants in the closing documents for the Series 2011 Bonds shall constitute contracts with the owners of the Series 2011 Bonds, and shall be enforceable by them. C. The Series 2011 Bond proceeds shall be applied as follows: (i) An amount of proceeds of the Series 2011 Bonds required to make the balance in the First Reserve Subaccount equal to the First Reserve Subaccount Reserve Requirement shall be deposited in the First Reserve Subaccount. (ii) An amount of proceeds of the Series 2011 Bonds required to redeem or defease the Refundable Obligations that are being refunded with the Series 2011 Bonds shall be used to redeem such Refundable Obligation or deposited with the escrow agent for the Refundable Obligation. (iii) The balance of the Series 2011 Bond proceeds shall be placed in the Construction Fund, and shall be disbursed only to finance costs incurred in connection with the issuance of the Series 2011 Bonds. D. Earnings from investment of the funds in the construction Fund shall be maintained in the Construction Fund, and shall be treated and disbursed as Series 2011 Bond proceeds. Construction Fund balances attributable to Series 2011 Bond proceeds which are not needed for the refunding may be transferred to the Bond Account. EXECUTED ON BEHALF OF THE CITY OF WOODBURN BY ITS AS OF THE DAY OF 2011. CITY OF WOODBURN, OREGON IM authorized "City Official" Page 29 — Master Water System Bond Declaration 57 Appendix A No. R- (<BondNUmben> Form of Series 2011 Bond $« PrincipalAmtNumbem United States of America State of Oregon Marion County City of Woodburn Water System Revenue Refunding Bond, Series 2011 Dated Date: December , 2011 Interest Rate Per Annum: « CouponRate >>% Maturity Date: 1, oMaturityYeam CUSIP Number: «CUSIPNumbr>> Registered Owner: - - -- -Cede & Co. - - - -- Principal Amount: ----- «PrincipalAmtSpelled>> Dollars - - - -- THE CITY OF WOODBURN, State of Oregon (the "City"), for value received, acknowledges itself indebted and hereby promises to pay to the Registered Owner hereof, or registered assigns, but solely from the sources indicated below, the Principal Amount on the Maturity Date together with interest thereon from the date hereof at the Interest Rate Per Annum indicated above. Interest is payable semiannually on the first days of December and June in each year until maturity or prior redemption, commencing December 1, 2011. Principal and interest payments shall be received by Cede & Co., as nominee of The Depository Trust Company, or its registered assigns, as of the close of business on the fifteenth day of the calendar month immediately preceding the applicable interest payment date. Such payments shall be made payable to the order of "Cede & Co." as nominee of The Depository Trust Company, New York, New York This Series 2011 Bond is not a general obligation or liability of the City, and is payable solely from the Net Revenues of the Water System as provided in the Master Water System Bond Declaration dated October , 2011 (the "Master Declaration"). The City covenants and agrees with the owner of this Series 2011 Bond that it will keep and perform all of the covenants in this Series 2011 Bond and in the Master Declaration. The City has pledged the Net Revenues of the Water System to the payment of principal and interest on this Series 2011 Bond. The Series 2011 Bonds are initially issued as a book - entry -only security issue with no certificates provided to the Series 2011 Bondowners. Records of Series 2011 Bond ownership will be maintained by the City's paying agent and registrar, which is currently U.S. Bank National Association (the "Registrar"), and The Depository Trust Company and its participants. Should the book - entry -only security system be discontinued, the City shall cause the Registrar to authenticate and deliver replacement the Series 2011 Bonds shall be issued in the form of registered Series 2011 Bonds without coupons in the denominations of $5,000 or any integral multiple thereof. Such Series 2011 Bonds may be exchanged for Series 2011 Bonds of the same aggregate principal amount, but different authorized denominations, as provided in the Master Declaration. Any exchange or transfer of this Series 2011 Bond must be registered, as provided in the Master Declaration, upon the Series 2011 Bond register kept for that purpose by the Registrar. Upon registration, a new registered Series 2011 Bond or Series 2011 Bonds, of the same series and maturity and in the same aggregate principal amount, shall be issued to the transferee as provided in the Master Declaration. The Registrar and the City may treat the person in whose name this Series 2011 Bond is registered as its absolute owner for all purposes, as provided in the Master Declaration. The Series 2011 Bondowner may exchange or transfer this Series 2011 Bond only by surrendering it, together with a written instrument of exchange or transfer which is satisfactory to the Registrar and duly executed by the registered owner or their duly authorized attorney, at the principal corporate trust office of the Registrar in the manner and subject to the conditions set forth in the Master Declaration. `iil Unless this certificate is presented by an authorized representative of The Depository Trust Company to the issuer or its agent for registration of transfer, exchange or payment, and any certificate issued is registered in the name of Cede & Co. or such other name as requested by an authorized representative of The Depository Trust Company and any payment is made to Cede & Co., ANY TRANSFER, PLEDGE OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL since the registered owner hereof, Cede & Co., has an interest herein. This Series 2011 Bond is one of a series of $ aggregate principal amount of Water System Revenue Refunding Bonds, Series 2011, of the City, and is issued by the City for the purpose of refunding loans previously issued by the City to improve its Water System in full and strict accordance and compliance with all of the provisions of the Constitution and Statutes of the State of Oregon and the charter of the City. The Bonds shall mature as described in the final Official Statement for the Bonds which is dated September _, 2011. The Bonds are not subject to optional redemption prior to maturity. The Series 2011 Bonds are issuable in the form of registered Series 2011 Bonds without coupons in the denominations of $5,000 or any integral multiple thereof. Series 2011 Bonds may be exchanged for an equal aggregate principal amount of registered Series 2011 Bonds of the same maturity and of any other authorized denominations in the manner, and subject to the conditions set forth in the Master Declaration. This Bond shall remain in the Registrar's custody subject to the provisions of the FAST Balance Certificate Agreement currently in effect between the Registrar and The Depository Trust Company. IT IS HEREBY CERTIFIED, RECITED, AND DECLARED that all conditions, acts, and things required to exist, to happen, and to be performed precedent to and in the issuance of this Series 2011 Bond have existed, have happened, and have been performed in due time, form, and manner as required by the Constitution and Statutes of the State of Oregon; that the issue of which this Series 2011 Bond is a part, and all other obligations of such City, are within every debt limitation and other limits prescribed by such Constitution and Statutes. IN WITNESS WHEREOF, the City Council of the City of Woodburn, Oregon, has caused this Series 2011 Bond to be signed by facsimile signature of its Mayor and attested by facsimile signature of its City Official as of the date indicated above. City of Woodburn, Oregon Aef `il THIS SERIES 2011 BOND SHALL NOT BE VALID UNLESS PROPERLY AUTHENTICATED BY THE REGISTRAR IN THE SPACE INDICATED BELOW. This Series 2011 Bond is one of a series of $ aggregate principal amount of Water System Revenue Refunding Bonds, Series 2011, of the City, issued pursuant to the Master Declaration described herein. Date of authentication: October , 2011. as Registrar Authorized Officer ASSIGNMENT FOR VALUE RECEIVED, the undersigned sells, assigns and transfers unto: (Please insert social security or other identifying number of assignee) this Series 2011 Bond and does hereby irrevocably constitute and appoint as attorney to transfer this Series 2011 Bond on the books kept for registration thereof with the full power of substitution in the premises. Dated: NOTICE: The signature to this assignment must correspond with the name of the registered owner as it appears upon the face of this Series 2011 Bond in every particular, without alteration or enlargement or any change whatever. NOTICE: Signature(s) must be guaranteed by a member of the New York Stock Exchange or a commercial bank or trust company Signature Guaranteed (Bank, Trust Company or Brokerage Firm) Authorized Officer The following abbreviations, when used in the inscription on the face of this Series 2011 Bond, shall be construed as though they were written out in full according to applicable laws or regulations. TEN COM -- tenants in common TEN ENT -- as tenants by the entireties JT TEN -- as joint tenants with right of survivorship and not as tenants in common OREGON CUSTODIANS use the following: CUST UL OREG MIN as custodian for (name of minor) OR UNIF TRANS MIN ACT under the Oregon Uniform Transfer to Minors Act Additional abbreviations may also be used though not in the list above. 61 PRELIMINARY OFFICIAL STATEMENT dated , 2011 NEW ISSUE BOOK -ENTRY Moody's Rating: _ (See "Ratings" herein) o o � e a � o � t! N � o N h 3 w o o w u N � O h •. W W a o % a � � o u 0 0 3 v e W a 0 0 E u O u w `i a o "= u O v � Oo v� � a 'a — u `h y O � �s `3 •- a 3 at. � a 01 0 N � u O � 3 $ w h 'a u O • u o �o v: � o j N � N � 3 e v •- •� o � u O; v 05 a o 'a v O u v v 5 " 0i 0i � o w N In the opinion of K &L Gates LLP, Bond Counsel, assuming compliance with certain covenants of the City, interest on the Bonds is excludable from gross income for federal income tax purposes under existing law and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations; however, interest on the Bonds is included in adjusted current earnings for purposes of computing the federal alternative minimum tax imposed on certain corporations. See "Tax Matters" herein for a discussion of the opinion of Bond Counsel. In the opinion of Bond Counsel, interest on the Bonds is exempt from Oregon personal income tax under existing law. $2,465,000* CITY OF WOODBURN MARION COUNTY, OREGON WATER REVENUE REFUNDING BONDS, SERIES 2011 DATED: Date of Delivery Due: December 1, as shown on inside cover The City of Woodburn, Oregon (the "City ") provides this Official Statement in connection with the issuance of its Water Revenue Refunding Bonds, Series 2011 (the "Bonds "). The Bonds mature on December 1 in each of the years and amounts set forth on the inside cover and will bear interest from the Date of Delivery to the dates of maturity at the rates per annum as shown on the inside cover. The Bonds will have a first lien on the Net Revenues of the City's Water System (the "System ") upon payment by the Bonds of certain outstanding borrowings. The Bonds will also be secured by amounts in the First Reserve Subaccount, as described herein. Additional bonds (the "Parity Bonds ") may be issued on a parity lien with the Bonds and any other Parity Bonds, subject to certain conditions described herein. The Bonds are special obligations of the City payable solely from the Net Revenues of the System and amounts in the First Reserve Subaccount. The Bonds are not obligations of Marion County, the State of Oregon, or any other municipal corporation or political subdivision thereof other than the City. The Bonds will be issued as fully registered bonds under a book -entry system, initially registered to 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 Bonds will be made in the principal amount of $5,000, or integral multiples thereof within a single maturity. The purchasers will not receive certificates representing their interest in the Bonds, as long as the Bonds are in book -entry form. Interest on the Bonds will be payable semiannually on June 1 and December 1 of each year, commencing December 1, 2011, to the maturity of the Bonds through the principal corporate trust offices of the registrar and paying agent of the City, currently U.S. Bank National Association (the "Registrar "). For so long as the Bonds are held by DTC in book -entry form, principal and interest payments will be made as described herein. See "The Bonds - Book -Entry System." The Bonds may be subject to optional redemption prior to their stated maturities. The Bonds are being issued to refund all of the City's outstanding Loan No. 502010, to fund the First Reserve Subaccount and to pay costs of issuance of the Bonds. (See "Redemption Provisions," "Refunding Procedure," "Use of Proceeds," "Security" and "Authorization for Issuance" herein.) The Bonds are offered by the Underwriter when, as and if issued by the City, subject to the opinion as to legality of the Bonds, and tax - exemption of the Bonds by K &L Gates LLP, Portland, Oregon, Bond Counsel, which opinion will be delivered with the Bonds. The Bonds, in book -entry form, are expected to be available for delivery through the facilities of DTC for delivery by Fast Automated Securities Transfer on or about November 1, 2011 (the "Date of Delivery "). This cover page contains certain information for quick reference only. It is not a summary of this issue. Investors must read the entire official statement to obtain information essential to making an informed investment decision. Preliminary; subject to change. D.A. DAVIDSON p_ CO. 62 $2,465,000* CITY OF WOODBURN MARION COUNTY, OREGON WATER REVENUE REFUNDING BONDS, SERIES 2011 DATED: Date of Delivery (Expected to be November 1, 2011) MATURITY SCHEDULE DUE: June 1, as shown below 2011 $ 225,000 2017 $ 225,000 2012 190,000 2018 230,000 2013 200,000 2019 240,000 2014 205,000 2020 250,000 2015 215,000 2021 265,000 2016 220,000 (1 ) Preliminary; subject to change. (Z) CUSIP is a registered trademark of the American Bankers Association. CUSIP data herein is provided by CUSIP Global Services. The CUSIP numbers are included above for convenience of the holders and potential holders of the Bonds. No assurance can be given that the CUSIP numbers for the Bonds will remain the same after the date of issuance and delivery of the Bonds. 63 CITY OF WOODBURN 270 Montgomery St Woodburn, OR 97071 (503) 982 -5222 Mayor and City Council: Mayor................................................................... ............................... City Council ....................... ...... Kathy Figley .......... Dick Pugh Mel Schmidt Pete MacCullum Jim Cox Frank Lonegran Eric Morris Certain Appointed City Officials: City Administrator ....................................................... ............................... Scott Derickson Finance Director .......................................................... ............................... Ignacio Palacios Public Works Director .............................. ............................... ............................Dan Brown Underwriter D. A. DAVIDSON & CO. Two Centerpointe Drive, Suite 400 Lake Oswego, Oregon 97035 (503) 863 -5094 Bond Counsel K &L GATES LLP 222 SW Columbia, Suite 1400 Portland, Oregon 97201 (503) 228 -3200 Registrar U.S. Bank National Association 555 Oak Street PL -6 Portland, Oregon 97204 (503) 275 -5713 No dealer, broker, salesman or other person has been authorized by the City to give any information or to make any representations, other than those contained in this Official Statement, and if given or made, such other information or representations must not be relied upon as having been authorized by the City. The information in this Official Statement was obtained from sources believed to be reliable, but is not guaranteed as to accuracy or completeness. The Underwriter has reviewed the information in this Official Statement in accordance with, and as a part of, its responsibilities under the federal securities laws as applied to the facts and circumstances of this transaction, but the Underwriter does not guarantee the accuracy or completeness of the information. The information and expressions of opinion herein are subject to change without notice, and neither the delivery of this Official Statement nor any sale hereunder shall create any implication that there has been no change in the financial condition or operations of the City described herein since the date of its distribution. This Official Statement contains, in part, estimates and matters of opinion that are not intended as statements of fact, and no representation or warranty is made as to the correctness of such estimates and opinions or that they will be realized. The following descriptions of the Bonds, the Resolution, the Master Declaration (defined herein) and all references to other documents or materials not claiming to be quoted in full are only brief outlines of some of the provisions and do not claim to summarize or describe all provisions. Copies of such documents may be obtained from the City or the Underwriter. THE BONDS HAVE NOT BEEN REGISTERED WITH THE SECURITIES AND EXCHANGE COMMISSION UNDER THE SECURITIES ACT OF 1933, AS AMENDED. IN MAKING AN INVESTMENT DECISION INVESTORS MUST RELY ON THEIR OWN EXAMINATION OF THE ISSUER AND THE TERMS OF THE OFFERING, INCLUDING THE MERITS AND RISKS INVOLVED. THESE SECURITIES HAVE NOT BEEN RECOMMENDED BY ANY FEDERAL OR STATE SECURITIES COMMISSION OR REGULATORY AUTHORITY. FURTHERMORE, THE FOREGOING AUTHORITIES HAVE NOT CONFIRMED THE ACCURACY OR DETERMINED THE ADEQUACY OF THIS DOCUMENT. ANY REPRESENTATION TO THE CONTRARY MAY BE A CRIMINAL OFFENSE. This Preliminary Official Statement will be "deemed final" by the City, pursuant to Rule 15c2 -12 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as amended, except for information which is permitted to be excluded from this Preliminary Official Statement under said Rule 15c2 -12. In connection with the offering and issuance of the Bonds, the Underwriter may over -allot or effect transactions that stabilize or maintain the market price of the Bonds at a level above that which might otherwise prevail in the open market. Such stabilizing, if commenced, may be discontinued at any time. Certain statements included or incorporated by reference in this Official Statement constitute "forward - looking statements" within the meaning of Section 27A of the United States Securities Act of 1933, as amended. Such statements are generally identifiable by the terminology used such as "plan," "expect," "estimate," "projection," "budget" or other similar words. No assurance can be given that the future results discussed herein will be achieved and actual results may differ materially from the forecasts described herein. 65 TABLE OFCONTENTS SUMMARYSTATEMENT ................................................................................................. ..............................3 INTRODUCTION.............................................................................................................. ..............................5 DESCRIPTION OF THE BONDS ......................................................................................... ..............................5 Authorization for Issuance ......................................................................................... ..............................5 Principaland Interest ................................................................................................. ..............................5 Registrar and Registration Features ........................................................................... ..............................5 Book -Entry Bonds ....................................................................................................... ..............................6 RedemptionProvisions .............................................................................................. ..............................6 Estimated Sources and Uses of Funds ....................................................................... ..............................6 Useof Proceeds .......................................................................................................... ..............................6 RefundingProcedure ................................................................................................. ..............................6 Security....................................................................................................................... ..............................7 RateCovenant ............................................................................................................ ..............................8 Fundsand Accounts ................................................................................................... ..............................8 ParityBonds ............................................................................................................... ..............................9 SubordinateBonds .................................................................................................... .............................10 OtherBond Covenants .............................................................................................. .............................10 Eventsto Default provision ....................................................................................... .............................11 THECITY ........................................................................................................................ .............................11 Administration ......................................................................................................... ............................... 11 BargainingUnits ........................................................................................................ .............................12 BONDED INDEBTEDNESS ............................................................................................... .............................12 Debt Service Requirements ....................................................................................... .............................14 DebtPayment Record ............................................................................................... .............................14 FutureFinancing ........................................................................................................ .............................14 THEWATER SYSTEM ...................................................................................................... .............................15 Description of the Sewer Treatment Plant ............................................................... .............................15 Description of the Collection and Transmission System ........................................... .............................15 Ratesand Charges ..................................................................................................... .............................15 The following tables present historical customer and sewer charges statistics ...... .............................17 FINANCIAL INFORMATION ............................................................................................ .............................20 Financial Reporting and Accounting Policies ............................................................ .............................20 Descriptionof Select Funds ....................................................................................... .............................20 Auditing ..................................................................................................................... .............................20 BudgetaryProcess ..................................................................................................... .............................23 Investments ............................................................................................................... .............................23 PensionSystem ......................................................................................................... .............................24 Other Post - Employment Benefits ............................................................................. .............................26 RiskManagement ...................................................................................................... .............................27 THE INITIATIVE AND REFERENDUM PROCESS ............................................................... .............................27 Referendum .............................................................................................................. .............................27 .. Initiatives................................................................................................................... .............................27 CityCharter ............................................................................................................... .............................29 LEGAL MATTERS AND LITIGATION ................................................................................ .............................29 TAXMATTERS ................................................................................................................ .............................29 TaxExemption ........................................................................................................... .............................29 Oregon State Tax Exemption .................................................................................... .............................30 CONTINUINGDISCLOSURE ............................................................................................ .............................31 RATING .......................................................................................................................... .............................31 UNDERWRITING ............................................................................................................ .............................31 PRELIMINARY OFFICIAL STATEMENT ............................................................................ .............................31 CONCLUDING STATEMENT ............................................................................................ .............................32 APPROVAL OF OFFICIAL STATEMENT ............................................................................ .............................32 APPENDIX A— ECONOMIC AND DEMOGRAPHIC INFORMATION APPENDIX B — CONTINUING DISCLOSURE CERTIFICATE APPENDIX C —FORM OF LEGAL OPINION APPENDIX D — AUDITED FINANCIAL STATEMENTS 2010 APPENDIX E — BOOK -ENTRY ONLY SYSTEM APPENDIX F — FORM OF MASTER WATER SYSTEM REVENUE BOND DECLARATION 67 $2,465,000* CITY OF WOODBURN MARION COUNTY, OREGON WATER REVENUE REFUNDING BONDS, SERIES 2011 SUMMARY STATEMENT The following summary is qualified in its entirety by reference to the detailed information appearing elsewhere in this Official Statement. No person is authorized to detach this Summary Statement from this Official Statement or to otherwise use it without this entire Official Statement. Certain capitalized terms not otherwise defined herein shall be given definitions provided in the Master Declaration (defined herein), which definitions are included in Appendix F. ISSUER ................. ............................The City of Woodburn, Oregon (the "City ") is located in Marion County, approximately 30 miles south of the City of Portland and 18 miles north of the City of Salem. The City has a 2010 preliminary estimated population of 23,150. (See "The City" and "Appendix A — Economic and Demographic Information. ") AUTHORITY FOR ISSUANCE ... ..........................Under and in accordance with State laws and provisions, specifically Oregon Revised Statutes ( "ORS ") Sections 287A.360, the Bonds are being issued pursuant to Resolution No. (the "Resolution ") adopted by the City Council (the "Council ") on September 26, 2011. The Bonds are also being issued under a Master Water System Revenue Bond Declaration (the "Master Declaration ") to be executed on the Date of Delivery. [ INSURANCE] .... ............................... [If the Bonds are sold with bond insurance, the Master Declaration will provide that those documents may be amended with the consent of the bond insurer of the Bonds and without consent of the owners of the Bonds. The Master Declaration may also have other provisions added at the request of the insurer of the Bonds.] INTEREST AND PRIOR REDEMPTION ................ Interest is payable semi - annually each June 1 and December 1, commencing December 1, 2011, as shown on the inside cover. (See the "Description of the Bonds" herein.) The Bonds may be subject to optional redemption prior to their stated maturities. (See "Redemption and Purchase" herein.) SOURCE OF REPAYMENT .... ............................The City has pledged in the Master Declaration as security for the payment of the principal of, premium, if any, and interest on the Bonds (1) a first lien on the Net Revenues of the Water System (the "System ") that will take effect once the City's borrowings with outstanding liens on the System have been repaid by the Bonds, and (2) all money and securities held in the First Reserve Subaccount, including the investment income thereon, if any, subject to the provisions of the Master Declaration as described herein. (See "Description of the Bonds -Security" herein.) Preliminary; subject to change. 3 .: USE OF PROCEEDS ....... ............................The Bonds are being issued to refund all of the City's outstanding Loan No. S02010, to fund the First Reserve Subaccount and to pay costs of issuance of the Bonds. (See "The Bonds - Purpose and Use of Proceeds" herein.) 4 $2,465,000* CITY OF WOODBURN MARION COUNTY, OREGON WATER REVENUE REFUNDING BONDS, SERIES 2011 INTRODUCTION The City of Woodburn, Oregon (the "City ") furnishes this Official Statement in connection with the offering of the Water Revenue Refunding Bonds, Series 2011 (the "Bonds "). This Official Statement, which includes the cover page, inside cover pages and appendices, provides information concerning the City, the Bonds and the City's water system (the "System "). The information set forth herein has been obtained from the City and other sources that are believed to be reliable. The information contained herein should not be construed as representing all conditions affecting the City or the Bonds. Additional information may be obtained from the City. The statements relating to the Resolution and the Master Declaration are in summarized form, and in all respects are subject to and qualified in their entirety by express reference to the provisions of the complete documents. The form of Master Declaration is attached hereto as Appendix F. The summaries of those agreements in this Official Statement are not to be construed as contracts with Owners of the Bonds. DESCRIPTION OF THE BONDS Authorization for Issuance The Bonds are being issued pursuant to Resolution No. adopted by the City Council on September 26, 2011 (the "Resolution "). The Bonds are also being issued under a Master Water System Revenue Refunding Bond Declaration (the "Master Declaration ") to be executed on the Date of Delivery. Principal and Interest The Bonds will be issued in the aggregate principal amount posted on the inside cover of this Official Statement and will be dated and bear interest from the Date of Delivery. The Bonds will mature on the dates and in the principal amounts and will bear interest, payable semiannually, until the maturity of the Bonds as set forth on the inside cover of this Official Statement. Interest on the Bonds will be computed on the basis of a 360 -day year consisting of twelve 30 -day months. Registrar and Registration Features The Bonds will be issued in fully registered form and, when issued, will be registered in the name of Cede & Co. as Bond Owner and as nominee for The Depository Trust Company ( "DTC "), New York, New York. DTC will act as securities depository for the Bonds. Individual purchases and sales of the Bonds may be made in book -entry form only in minimum denominations of $5,000 within a single maturity and integral multiples thereof. Purchasers ( "Owners ") will not receive certificates representing their interest in the Bonds. The principal of and interest on the Bonds will be payable by the Registrar, or such other or additional offices as may be specified to the City by the Registrar, to DTC, which, in turn, is obligated to remit such principal and interest to its participants for subsequent disbursement to the Owners of the Bonds, as further described in Appendix E attached hereto. Interest on the Bonds shall be credited to the Beneficial Owners by the DTC Participants. Preliminary; subject to change. 5 70 Book -Entry Bonds DTC will act as securities depository for the Bonds. The ownership of one fully registered bond for each maturity of the Bonds, as set forth on the inside cover of this Official Statement, each in the aggregate principal amount of such maturity, will be registered in the name of Cede & Co., as nominee for DTC. See Appendix E attached hereto for additional information. Procedure in the Event of Revisions of Book -Entry Transfer System. If the book - entry -only system is discontinued, the Registrar and the City shall amend the Master Declaration to provide for an alternative system of providing notice and such other matters as need to be updated for the bonds that is of general acceptance in the municipal bond markets. Redemption Provisions Optional Redemption. The Bonds are not subject to optional redemption prior to maturity. [Mandatory Redemption. The Term Bonds maturing on December 1, 20 are subject to mandatory redemption (in such manner as the Registrar and DTC will determine or by lot by the Registrar) on June 1 of the following years in the following principal amounts, at a price of par plus accrued interest to the date of redemption:] [TO COME] Estimated Sources and Uses of Funds IIC P1 VI.CCI.I3 II VIII II IC UU11 QIC CJIIIIIQICU lV IJC QPP I ICU QJ IVIIVVVJ. Principal Amount $2,465,000 Release of Prior Debt Service Reserve - Prior Debt Service Fund Contribution Net Original Issue Premium - Total Available Proceeds $2,465,000 Refunding Requirements Deposit to First Reserve Subaccount Issuance Costs, Underwriters Discount and Contingency Total Uses of Funds (1) Amounts will be included in the final Official Statement. Preliminary, subject to change. Use of Proceeds The City previously issued the SDWRF Loan No. S02010 the "Refundable Bonds ". Proceeds of the Bonds will be used to refund all of the City's outstanding Refundable Bonds, to fund the First Reserve Subaccount and to pay the costs of issuance of the Bonds. The Bonds are being issued so that the City can obtain a benefit of savings in total debt service requirements. Refunding Procedure The proceeds of the Bonds will be used to provide funds to redeem the SDWRF Loan No. S02010. 6 71 Information on the Refundable Bonds is as follows: SDWRF Loan No. S02010 $3,285,160 $3,285,160 10/3/2011 100% Total Refundable Bonds $ 3,285,160 $ 3,285,160 (1) Represents the earliest redemption or prepayment date for each series of Refundable Bonds based on the estimated Dated Date of the Bonds. Preliminary, subject to change. Security Bonds Net Revenue Pledge. The City has pledged in the Master Declaration as security for the payment of the principal of, premium, if any, and interest on the Bonds and any Parity Bonds the Net Revenues of the System on a first lien basis once the City's outstanding borrowings secured by Net Revenues have been repaid. The City may issue future Parity Bonds on a parity basis with the Bonds, if several conditions, as described in the Master Declaration are met. The Bonds and future Parity Bonds shall be referred to herein as the "Water Bonds." The Bonds are not general obligations of the City and are not payable from taxes levied by the City. The Bonds are not obligations of Marion County, the State or any political subdivision thereof other than the City. As further defined in the Master Declaration, "Gross Revenues" generally means all fees and charges and other revenues that are properly accrued under generally accepted accounting principles as revenues of the System, including revenues from product sales, system development charges, and interest earnings on Gross Revenues in the Water Fund. As further defined in the Master Declaration, "Operating Expenses" generally means all costs which are properly treated as expenses of operating and maintaining the System under generally accepted accounting principles with respect to the System, but excludes certain costs. As used herein and defined in the Master Declaration, "Net Revenues" means the Gross Revenue less Operating Expenses. As used herein and defined in the Master Declaration, "Annual Bond Debt Service" means in any Fiscal Year the sum of: (1) the amounts of any transfers to the Bond Reserve Account described in the Master Declaration and any similar requirement that is subsequently established for Parity Bonds; plus (2) the amount of principal and interest required to be paid in that Fiscal Year on all Outstanding Bonds, calculated as follows: (a) Interest which is to be paid from Bond Proceeds shall be subtracted; (b) Bonds which are subject to scheduled, noncontingent redemption or noncontingent tender shall be deemed to mature on the dates and in the amounts which are subject to mandatory redemption or tender, and only the amount scheduled to be outstanding on the final maturity date shall be treated as maturing on that date; and, (c) Bonds which are subject to contingent redemption or tender shall be treated as maturing on their stated maturity dates. (d) The amount of any interest rate subsidies that the City expects to receive from the United States for any Bonds that are "Build America Bonds," "Recovery Zone Economic Development Bonds" or similar bonds shall be subtracted from the Bond interest payments that are eligible for the subsidies. 7 72 Rate Covenant Basic Rate Covenant. The City covenants for the benefit of the Owners that it will establish and maintain rates and charges in connection with the operation of the System which are sufficient to permit the City to pay all Operating Expenses and all lawful charges against the Net Revenues, and to make all transfers required by the Master Declaration to the Bond Account, the Bond Reserve Account and the Subordinate Obligations Account, and to pay any franchise fees or similar charges imposed by the City on the System or its operations. Coverage Covenants. The City covenants for the benefit of the Owners of all Bonds that it shall charge rates and fees in connection with the operation of the System which, when combined with other Gross Revenues: (1) but without regard to system development charges, are adequate to generate Net Revenues each Fiscal Year at least equal to one hundred and ten percent (100.00 %) of Annual Bond Debt Service due in that Fiscal Year; and (2) are adequate to generate Net Revenues each Fiscal Year at least equal to one hundred twenty - five percent (125.00 %) of Annual Bond Debt Service due in that Fiscal Year. Report. Not later than 60 days after the end of each Fiscal Year, the City shall determine whether it complied with the Coverage Covenants, based on the financial information available to the City at that time. If the report demonstrates that the City has not complied with the Coverage Covenant during that Fiscal Year, it shall not constitute an Event of Default if within 120 days after the beginning of the subsequent Fiscal Year, the City implements the recommendations of a Qualified Consultant that is engaged by the City to deliver written recommendations for a schedule of rates and charges or other actions which the Qualified Consultant reasonably projects will permit the City to comply with the Rate Covenants for the remainder of the Fiscal Year in which the recommendations are delivered to the City (with calculations for the partial year made on an annualized basis). For a complete description of the Master Declaration covenants, see "APPENDIX F -- Master Declaration" herein. Funds and Accounts The Bond Account. A Bond Account has been created in the Water Fund. Until all Bonds are paid or defeased, amounts in the Bond Account shall be used only to pay Bonds. The City shall transfer sufficient amounts from the Bond Account to the Registrar in time to permit the Registrar to pay all Bond principal, interest and premium (if any) when due in accordance with the Bonds. Amounts in the Bond Account shall be invested only in Permitted Investments. Earnings on the Bond Account shall be credited to the Bond Account. The Bond Reserve Account. A Bond Reserve Account has been created in the Water Fund. The Bond Reserve Account shall be held by the City and the City may create subaccounts in the Bond Reserve Account to secure the Bonds. When each subaccount is created, the City shall determine whether the subaccount will secure one or more Series of Bonds. If the City creates a subaccount in the Bond Reserve Account, the City shall, before it issues the first Series of Bonds that is secured by that subaccount, establish the Reserve Requirement for that subaccount and pledge amounts credited to that subaccount to pay the Bonds that are secured by that subaccount. The First Reserve Subaccount . The City created the First Reserve Subaccount in the Bond Reserve Account to secure only the Bonds and any subsequent Series of Bonds which the City elects to secure with the First Reserve Subaccount. At Closing of each Series Bonds that are secured by the First Reserve Subaccount, the City shall deposit into the First Reserve Subaccount an amount sufficient to make the balance in the First Reserve Subaccount equal to the First Reserve Subaccount Reserve Requirement, calculated as if the Series of Bonds being closed is Outstanding. "First Reserve Subaccount Reserve Requirement" means the lesser of: (a) Maximum Annual Bond Debt Service on all Outstanding Bonds that are secured by the First Reserve Subaccount, or (b) the amount that was required to be in the First Reserve Subaccount immediately before a Series of Bonds that is secured by the First Reserve Subaccount is issued, plus the Tax Maximum for that Series of Bonds. Maximum Annual Bond Debt Service on all Outstanding Bonds that are secured by the First Reserve Subaccount 8 73 shall be recalculated as of each First Reserve Subaccount Valuation Date. "Tax Maximum" means, for any Series of Bonds, the lesser of: the greatest amount of principal, interest and premium, if any, required to be paid in any Fiscal Year on such Series; 125% of average amount of principal, interest and premium, if any, required to be paid on such Series during all Fiscal Years in which such Series will be Outstanding, calculated as of the date of issuance of such Series; or, ten percent of the proceeds of such Series, as "proceeds" is defined for purposes of Section 148(d) of the Code. On the date of closing of the Bonds, the First Reserve Subaccount Reserve Requirement is equal to $ , which is the on the Bonds as of the date of Closing of the Bonds. The First Reserve Subaccount and the moneys therein have been irrevocably pledged to the payment of the Bonds and any future Bonds that the City may elect to secure with the First Reserve Subaccount. If the balance in the First Reserve Subaccount on a First Reserve Subaccount Valuation Date is less than the First Reserve Subaccount Reserve Requirement, the City shall begin making transfers of Gross Revenues to the First Reserve Subaccount in accordance with the authorized flow of funds in the Master Declaration. Flow of Funds. The City shall apply Gross Revenues for the following purposes and in the following order of priority: First, to pay Operating Expenses; Second, to pay the principal and interest on any Bonds; Third, to replenish subaccounts in the Bond Reserve Account; Fourth, to pay rebates and penalties on the Bonds; Fifth, to pay the principal and interest on any Subordinate Obligations, if any; Sixth, to make transfers to the Rate Stabilization Fund or to spend Net Revenues on any lawful purpose. Rate Stabilization Fund. The City shall establish and maintain the Rate Stabilization Fund as long as the Bonds are Outstanding. Net Revenues may be transferred to the Rate Stabilization Fund at the option of the City. Money in the Rate Stabilization Fund may be withdrawn at any time and used for any purpose for which the Gross Revenues may be used. Deposits to the Rate Stabilization Fund increase Operating Expenses for the Fiscal Year in which the deposit is made. Withdrawals from the Rate Stabilization Fund increase Gross Revenues for the Fiscal Year in which the withdrawal is made. The City may adjust deposits to and withdrawals from the Rate Stabilization Fund for a Fiscal Year at any time prior to the date on which the audit for that Fiscal Year is finalized. Earnings on the Rate Stabilization Fund shall be credited to the Water Fund. Parity Bonds The City may issue Parity Bonds to provide funds for any purpose relating to the System, but only if: (1) No Event of Default under the Master Declaration has occurred and is continuing; and (2) At the time of the issuance of the Parity Bonds there is no deficiency in the Bond Account and the balance in the Bond Reserve Account is at least equal to the Reserve Requirement; and (3) There shall have been filed with the City either: A. A certificate of the City Official stating that Net Revenues (adjusted as provided in Section 7.2 of the Master Declaration) for the Base Period were not less than one hundred and twenty -five percent (125 %) of the average Annual Debt Service on all then Outstanding Bonds, with the proposed Parity Bonds treated as Outstanding; or 9 74 B. A certificate or opinion of a Qualified Consultant: i. Stating the amount of the Adjusted Net Revenues for each of the five Fiscal Years after the last Fiscal Year for which interest on the Parity Bonds is, or is expected to be, capitalized, or, if interest will not be capitalized, for each of the five Fiscal Years after the proposed Parity Bonds are issued; and ii. Concluding that the respective amounts of Adjusted Net Revenues in each of the first four Fiscal Years described (i) above are at least equal to one hundred twenty -five percent (125.00 %) of the Annual Bond Debt Service for each of those respective Fiscal Years on all Outstanding Bonds, with the proposed Parity Bonds treated as Outstanding; and iii. Concluding that the amount of Adjusted Net Revenues in the fifth Fiscal Year described in (i) above is at least equal to one hundred twenty -five percent (125.00 %) of the average Annual Bond Debt Service, calculated for the period beginning with that fifth Fiscal Year on all then Outstanding Bonds, with the proposed Parity Bonds treated as Outstanding. See Appendix F for the complete text of the Master Declaration. Subordinate Bonds The City may issue Subordinate Bonds as provided in the Master Declaration. Other Bond Covenants A complete description of the Master Declaration covenants is provided in "APPENDIX F -- Master Declaration" herein. Select Master Declaration covenants for the benefit of the Owners of all Outstanding Bonds follows: Payment of Bonds. The City shall promptly cause the principal, premium, if any, and interest on the Bonds to be paid as they become due. Books and Records. The City shall maintain complete books and records relating to the operation of the System and all City funds and accounts in accordance with generally accepted accounting principles applicable to the System. No Superior Liens. The City shall not issue obligations having a claim superior to the claim of the Bonds upon the Net Revenues. Deposits. The City shall promptly deposit into all funds and accounts all sums required to be deposited. Operation of the System. The City shall work in good faith to cause the System to be operated at all times in a safe, sound, efficient and economic manner in compliance with all health, safety and environmental laws, regulatory body rules, regulatory body orders and court orders applicable to the City's operation and ownership of the System. The City shall maintain the System in good repair, working order and condition. The City shall not enter into any agreement to provide System products or services at a discount from published rate schedules, and that it will not provide free System products or services except in the case of emergencies. Insurance. The City shall at all times maintain with responsible insurers all such insurance on the System as is customarily maintained with respect to works and properties of like character against accident to, loss of or damage to such works or properties. The net proceeds of insurance against material accident to or material destruction of the System shall be used to repair or rebuild the damaged or destroyed System, and to the extent not so applied, will be applied to the payment or redemption of the Bonds. Sale or Transfer of System Property. The City shall not, nor will it permit others to, sell, mortgage, lease or otherwise dispose of or encumber all or any portion of the System except as allowed in the Master Declaration. 10 75 Events to Default provision Default provisions and remedies are provided in Section 11 of the Master Declaration. If an Event of Default occurs, any Owner may exercise any remedy available at law or in equity; however, the Bonds shall not be subject to acceleration. THE CITY The City of Woodburn was incorporated in 1889. The City is located in northwestern Oregon and is a part of the Salem Metropolitan Statistical Area. It encompasses approximately 5.2 square miles. The City is overseen by a seven member City Council (the "Council ") under the constitution and laws of the State of Oregon and the City's Home Rule Charter. The Council is composed of a Mayor and six elected Council members. Council member positions are for a term of four years with overlapping terms to provide for the election of three new council members every two years. The Mayor is the presiding officer of the Council and is elected City -wide for a two -year term. The Council appoints a City Administrator who is the chief administrative officer of the City. The City Administrator appoints, with the consent of the Council, the heads of all City departments, including the Finance Director and the Public Works Director. The Finance Director supervises the financial affairs of the City and is responsible for operating a general accounting system for City government in conformity with generally accepted accounting principles and practices, and for receipt, custody and disbursement of all City funds and monies. The Public Works Director plans, organizes, and directs activities of the Public Works Department. Divisions within the Public Works Department include Administration, Engineering, Maintenance, Water Resources and Transportation. The current Mayor and City Council are listed below: Mavor and Citv Council Kathy Figley Dick Pugh Mel Schmidt Pete McCallum Jim Cox Frank Lonergan Mayor Title Company Asst Vice President /Advisory Title Officer Councilor - Ward 1 Chief Financial Officer Councilor - Ward 2 Farmer Councilor - Ward 3 Retired High School Principal Councilor - Ward 4 Attorney Councilor - Ward 5 General Manager — Solid Waste Hauling Division 1/1/2008 12/31/2012 1/1/2006 12/31/2012 1/1/2008 12/31/2012 1/1/2008 12/31/2014 1/1/2008 12/31/2014 1/1/2006 12/31/2014 1/1/2006 12/31/2012 Eric Morris Councilor - Ward 6 Retired Navy Intelligence Specialist Administration The three City officials most closely associated with the operation of the System are: Scott Derickson, City Administrator. Mr. Derickson has served as the City Administrator since September 2008. Prior to working for the City, he served as Manager for Clatsop County, Oregon. Mr. Derickson earned his Bachelor's degree in Planning, Public Policy and Management and his Master's degree in Public Administration, both from the University of Oregon. Ignacio Polocios, Finance Director. Mr. Palacios has served as the City's Finance Director since November 30, 2009 Prior to working for the City, he served as the Finance Director for the City of Milwaukie, Oregon and previously served as an auditor for Grove, Mueller and Swank (a local public accounting firm) and was 11 76 responsible for managing multiple audits of local municipal governments, school and special districts. Mr. Palacios earned his degree in Business Administration (accounting emphasis) from Oregon State University. Dan Brown, Public Works Director. Mr. Brown has served as the City's Public Works Director since February 2008. Prior to working for the City, he served as Capital Projects Division Manager for Washington County, Oregon. Mr. Brown earned his Bachelor of Science degree in Civil Engineering from the U.S. Coast Guard Academy and his Masters of Science degree in Civil Engineering from the University of Illinois. Mr. Brown also holds a Masters of Business Administration degree from Southern Illinois University at Edwardsville. Bargaining Units The City has 138 full -time employees and 26 part -time employees. Bargaining units which represent City employees are as follows: Bargaining Units American Federation of State, County & Municipal Employees (AFSCME) 62.5 June 30, 2012 Woodburn Police Association 24 June 30, 2012 BONDED INDEBTEDNESS Revenue Bonds. The City may issue revenue bonds pursuant to ORS 287 A.150. The Bonds are revenue bonds secured by revenues of the System (please see "Description of the 2010 Sewer Bonds - Security' herein). General Obligation Bonds. ORS 287A.050 establishes a limit on the amount of general obligation bonds a city may issue. Cities may issue an aggregate principal amount up to three percent of the Real Market Value of all taxable properties within the city. A lower limit may be applied by an individual city's charter. The statutory limitation does not apply to general obligation bonds issued for water supply, treatment or distribution; sanitary or storm sewage collection or treatment; hospitals or infirmaries; gas, power or lighting; or off - street motor vehicle parking facilities. The limitation also does not apply to bonds issued to finance the costs of local improvements assessed and paid for in installments under statutory or charter authority. The Bonds are not general obligation bonds. Limited -tax Debt. The Oregon Constitution and statutes and charter of the City do not limit the amount of limited -tax debt the City may incur. Collection of property taxes to pay principal and interest on such limited tax debt is subject to the limitations of Article XI, Sections 11 and 11b. The Bonds are not limited tax debt. Pension Bonds. ORS 238.694 authorizes local governments to issue full faith and credit obligations to pay pension liabilities without limitation as to principal amount. Pension bonds are not general obligations as defined under State law and the City is not authorized to levy additional taxes to make pension bond payments. The Bonds are not pension bonds. Notes. The City may issue revenue bonds in anticipation of tax revenues or other monies in an amount which, in the aggregate, equal up to 80% the taxes or other revenues except grant monies that the City has budgeted or otherwise reasonably expects to have available to pay the revenue bonds. Such notes must mature within 13 months, pursuant to ORS 287 A.180. The Bonds are not notes. 12 77 Dutstanding Long -Term Debt (1) The Bonds. Preliminary, subject to change. (2) Proposed redemption date. Preliminary, subject to change. (3) The City plans to refinance its Loans No. R98411, R98412, R98413, R98414 and 698002 with Wastewater Revenue Refunding Bonds, Series 2011 that may be issued simultaneously with the Bonds under a separate issuance process. Source: City and City's Audited Financial Report for the Fiscal Year ended June 30, 2010 13 78 Final Maturity Governmental Activities Amount Amount General Obligation Bonds Series 2003 (Water) 2028 8,400,000 6,778,648 Series 2005 2025 6,915,000 5,930,000 Subtotal General Obligation Bonds $12,708,648 Urban Renewal Bonds Bank of America Loan 2015 1,736,565 1,067,393 Subtotal Urban Renewal Bonds $1,067,393 Full Faith and Credit Obligations OBDD Loan. No. B97002 2018 $ 450,000 228,468 Subtotal Full Faith and Credit Obligations $228,468 Business -Type Activities Water Revenue Bonds SDWRF Loan No. S02010 2021 (2) 4,000,000 2,597,1 20 Less: Refunded Loan (2,597,120) OEDD Loan No. Y02007 2025 4,000,000 3,285,160 Series 201 1 (1) 2021 2,465,000 2,465,000 Subtotal Water Revenue Bonds 5,750,160 Wastewater Revenue Bonds Loan No. R9841 1 (3) 2011 (2) $4,000,000 2,1 22,422 Loan No. R98412 (3) 2011 (2) 25,969,671 16,971,572 Loan No. R98413 (3) 2011 (2) 700,000 370,804 Loan No. R98414 (3) 2011 (2) 1,1 10,156 191,241 Loan No. G98002 (3) 2011 (2) 515,000 271,486 Loan No. B91202 2012 307,666 53,117 Subtotal Wastewater Revenue Bonds 19,980,642 (1) The Bonds. Preliminary, subject to change. (2) Proposed redemption date. Preliminary, subject to change. (3) The City plans to refinance its Loans No. R98411, R98412, R98413, R98414 and 698002 with Wastewater Revenue Refunding Bonds, Series 2011 that may be issued simultaneously with the Bonds under a separate issuance process. Source: City and City's Audited Financial Report for the Fiscal Year ended June 30, 2010 13 78 Debt Service Requirements The following tables show the debt service on the Bonds and on the Refunded Bonds. Water Fund Debt Service Requirements (1) The debt service schedule is provided for illustrative purposes only and is preliminary and subject to change Source: City and City's Audited Financial Report for the Fiscal Year ended June 30, 2010 and this issue. Debt Payment Record The City has never defaulted on a payment of principal or interest on any of its bonds or obligations. Furthermore, the City has never issued refunding bonds for the purpose of avoiding an impending default. Future Financing Following the issuance of the Bonds, the City does not expect to issue additional water revenue debt within the next twelve months. 14 79 Refundable Bonds outstanding Less: Refundable Bonds The Bonds 2012 $ 380,974 $ 230,466 $ (190,487) $ (109,339) $ 225,000 $ 56,571 $ 593,186 2013 397,014 214,427 (198,507) (101,319) 190,000 80,125 581,740 2014 413,728 197,713 (206,864) (92,962) 200,000 72,325 583,940 2015 431,146 180,295 (215,573) (84,253) 205,000 65,250 581,865 2016 449,298 162,144 (224,649) (75,178) 215,000 59,488 586,103 2017 468,212 143,228 (234,106) (65,720) 220,000 54,050 585,664 2018 487,924 123,516 (243,962) (55,864) 225,000 47,925 584,539 2019 508,466 102,975 (254,233) (45,593) 230,000 39,950 581,565 2020 529,872 81,568 (264,936) (34,890) 240,000 30,550 582,164 2021 552,180 59,261 (276,090) (23,736) 250,000 19,500 581,115 2022 575,426 36,014 (287,713) (12,113) 265,000 6,625 583,239 2023 - 11,789 - - 11,789 2024 - 11,789 11,789 2025 280,012 11,789 291,801 (1) The debt service schedule is provided for illustrative purposes only and is preliminary and subject to change Source: City and City's Audited Financial Report for the Fiscal Year ended June 30, 2010 and this issue. Debt Payment Record The City has never defaulted on a payment of principal or interest on any of its bonds or obligations. Furthermore, the City has never issued refunding bonds for the purpose of avoiding an impending default. Future Financing Following the issuance of the Bonds, the City does not expect to issue additional water revenue debt within the next twelve months. 14 79 THE WATER SYSTEM Description of the Sewer Treatment Plant The City owns and operates three water treatment plants located in the City. The treatment plants are located on National Way, Country Club Road, and Parr Road. Each treatment plant is equipped with chemical feed systems and four pressure filters and on -site sodium hypochlorite generation system. Raw water treated with Potassium permanganate is filtered using pressure filters equipped with media of greensand and anthracite coal. After filtration, chloramines are introduced, and then the treated water is discharged into finished water reservoirs. As water cascades out of the inlet piping into the reservoirs, radon removal occurs. The water system has ground level storage reservoirs at each water treatment plant and the one elevated storage tank at Cleveland Street for a total storage volume of 5.45 million gallons of treated water. The water treatment plant operations include treatment operators, water technicians, utility workers and meter readers. Each personnel perform duties applicable to the treatment of potable water. The three water treatment plants use potassium permanganate to remove naturally occurring iron, manganese and arsenic from the well water prior to discharging into the distribution system. Chlorine is added to add secondary disinfection. The City does not provide water to other jurisdictions and does not purchase water from other municipal sources. The City is in compliance with all federal and state environmental rules and regulations. The City's annual Water Quality Report is available on the City's website. Description of the Collection and Transmission System The City's water system serves an estimated user population of 23,150 and has 6,610 customers in a 7.8 square - mile area (2005 Urban Growth Area) in Marion County, Oregon. The City's water supply system consists of 6 wells feeding three treatments plants with approximately 5.15 million gallons of storage capacity. The City's sole source of water supply is ground water from the Troutdale aquifer. The estimated average daily water demand for the year 2020 is 4.47 million gallons. Rates and Charges System Development Charges ("SDCs"). SDCs are collected from each new service connection to the System. SDCs are imposed at the time of development or when another permit is granted by the City for connection to water services or for increased use of the System. Service lines may be installed by the developer or the City. SDCs are imposed on all development within the city for capital improvements for water and sewer. SDCs are imposed on any development outside the city boundary for water and sewer capital improvements, if such development connects to or otherwise uses the city's water or sewer systems. The SDCs shall be paid in addition to all other fees, charges and assessments due for development, and are intended to provide funds only for capital improvements necessitated by new development. They are designed so that new development pays its share of improvements to the System. They City's last rate comparison was made in 2008. The City has not raised its water rates since 2006. 15 :1 Water System - System Development Charges schedule Residential Commercial /Industrial (per dwelling unit) (per gallon /day) $ 2,085.00 $ 2,085.00 $ 1,688.00 $ 7.84 Drinking Water SDC is not based on meter size but on dwelling units. Resolution 1658 — effective date 1 11 12002Source: City of Woodburn Water Rates. The City sets water rates and charges by resolution. Current rates are as follows: Water Rates (use rate and base rate) [CITY TO PROVIDE CURRENT WATER USE AND BASE RATE SCHEDULES] Source: City of Woodburn 16 81 Billing Procedure. Customers are billed once each month and payments are due about 30 days after the bill is sent Accounts not paid by the time the next bill is generated (about 28 days) are assessed a late fee of $10 for first notice. If the same bill is not paid 7 days before the next bill is generated (about 21 days) then the customer is sent a shut -off notice for the delinquent bill and charged $10. If the bill not paid within 5 days of postcard then service is disconnected and the customer is charged $25 to reconnect after all fees and bills are paid in full. Accounts remaining unpaid also receive a delinquent bill, and if they remain unpaid after approximately 60 days they become subject to disconnection. NOTE: Most billing cycles are four weeks, with the occasional five week bill. Meters are read the first week of the month, and are always read the first week of the month, not necessarily every four weeks. The City is divided into four sections and each section is read once a month on a different week. The following tables present historical customer and sewer charges statistics. Water Revenue by Customer Class Residential Multifamily Commercial Monitored Industrial Septic Total - - - - Source: City of Woodburn City of Woodburn: Top Ten Water Accounts (fiscal year ending June 30, 2010) Specialty Polymers Industrial Manufacturer WinCo Foods Distributor Townsend Farms Fruit Processor Woodburn Senior Estates MH Park Multi - Family Residential Woodburn Company Stores Retail Best Western Hotel Leroy Miller Laundromat Do It Best Distributor Panor 360 Senior MF Condos Wellspring Medical Facility Subtotal - Ten largest ratepayers 5.48% All other City's ratepayers 94.52% Total Water Charges 100.00% Source: City of Woodburn 17 $ 38,061 1.16% 27,262 0.83% 24,831 0.76% 20,488 0.63% 19,798 0.60% 11,439 0.35% 10,882 0.33% 9,366 0.29% 9,122 0.28% 8,438 0.26% 179,687 5.48% 3,098,053 94.52% $ 3,277,740 100.00% 82 A four -year combined summary of the City's Water Enterprise Fund and the Water Well Construction Enterprise Fund Statement (collectively, the "Water Funds ") of Net Assets and Statement of Revenues, Expenditures and Changes in Fund Balance follows: Water Funds Statement of Net Assets (Fiscal Years Ended June 30) L 1 2010 2009 2008 2007 2006 Current Assets: 22,284 41,340 69,239 33,444 Cash and investments $ 5,759,202 $ 5,019,977 $ 4,198,473 $ 3,499,151 Restricted cash and investments 153,572 174,972 183,139 187,938 Receivables 215,627 175,427 257,561 211,385 Due from other funds 482,000 436,194 232,000 - Prepaid items - - - - Inventory 130,561 133,365 104,853 115,628 Capital assets: 556,802 538,060 514,860 497,180 Land improvements and construction in progress 475,547 475,547 475,547 475,547 Other capital assets, net 22,806,955 23,348,577 22,665,312 22,172,883 Total Assets - 30,023,464 29,764,059 28,1 16,885 26,662,532 Restricted for Capital Projects 5,792,564 4,834,187 M Am ft Current Liabilities: Accounts payable and accrued items 22,284 41,340 69,239 33,444 Due to other funds - 120,081 - - Accrued Interest Payable 347,830 361 370,167 380,706 Liabilities payable from restricted assets: Accounts payable 51,252 49,531 71,620 72,597 Customer deposits 100,318 121,445 111,519 115,341 Compensated absences payable 34,280 38,531 39,251 37,701 Current portion of long -term obligations 556,802 538,060 514,860 497,180 Long -term obligations 13,611,179 14,170,748 14,696,894 15,211,754 Total Liabilities 14,723,945 15,080,097 15,873,550 16,348,723 Invested in capital assets, net of related debt $ 9,131,369 $ 9,115,316 $ 7,929,105 $ 6,938,949 Restricted for Capital Projects 5,792,564 4,834,187 3,959,732 3,056,668 Unrestricted 375,586 373,876 354,498 317,645 Total Net Assets $ $ 15,299,519 $ 14,323,379 $ 12,243,335 $ 10,313,262 Total Liabilities and Net Assets $ - $ 30,023,464 $29,403,476 $ 28,116,885 $26,661,985 Source: City of Woodburn - Audited Financial Statements. is 83 Water Funds Statement of Revenues, Expenditures and Changes in Fund Balance (Fiscal Years Ended June 30) Charges for services Total Operating Revenues Personal services Materials and services Depreciation Total Expenses Excess (Deficiency) of Revenues Over Expenses Interest and investment revenue Other Interest expense Gain (loss) on sale of capital assets Capital Contributions Transfers: Transfers In Transfers Out Total Other Financing Sources (Uses) Net Change in Fund Balance Prior Period Adjustment Beginning Fund Balance Ending Fund Balance 3,441,623 3,322,594 3,318,700 2,897,873 3,441,623 3,322,594 3,318,700 2,897,873 $ 1,029,958 $ 954,668 $ 899,658 $ 878,999 574,878 658,147 634,833 643,744 541,622 532,807 211,138 479,966 1,116,500 1,190,954 845,971 1,123,710 2,325,123 2,131,640 2,472,729 1,774,163 109,564 203,280 195,487 142,321 41,505 53,296 66,589 49,735 (371,205) (423,942) (419,442) (553,580) - - (1,909) - 389,008 633,773 129,885 655,789 572,946 567,180 888,779 (754,678 (688,454 (686,585 (955,340 (319,025 106,134 357,002 (300,109 2,006,098 2,237,774 2,829,731 1,474,054 14,323,379 12,245,272 10,313,262 9,718,453 $ $ 16,329,477 $ 14,483,046 $ 13,142,993 $ 11,192,507 Source: City of Woodburn - Audited Financial Statements. 19 84 FINANCIAL INFORMATION Financial Reporting and Accounting Policies The City's basic financial statements were prepared in conformity with GAAP as prescribed by the Governmental Accounting Standards Board ( "GASB "). The City follows the "governmental activities" and "business -type activities" reporting requirements of GASB -34 that provides a comprehensive two - column look at the City's financial activities. In addition, the City provides financial statements by funds, divided into two categories: governmental funds and proprietary funds. Additional information on the City's accounting methods is available in the City's audited financial statements. A copy of the City's audited financial report for Fiscal Year 2010 is attached hereto as Appendix D. Description of Select Funds Funds are classified into two categories: governmental and proprietary. Each category, in turn, is divided into separate fund types. Governmental Funds. The General Fund, the Street Fund, the Transportation Impact Fee Fund and the Police Construction Fund are major governmental funds. Proprietary Funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements. The City uses its enterprise funds to account for its sewer and water utilities. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses internal service funds to account for its insurance, information systems, central stores, Public Works administration, and building maintenance operations. The Water Fund is a proprietary fund reported as an enterprise fund. Auditing Each Oregon municipal corporation must obtain an audit and examination of its funds and account groups at least once each year pursuant to the Oregon Municipal Audit Law, ORS 297.405- 297.555. Municipalities having annual expenditures of less than $500,000, with the exception of counties and school districts, are exempt from this requirement. All Oregon counties and school districts, regardless of amount of annual expenditures, must obtain an audit annually. The required audit may be performed by the State Division of Audits or by independent public accountants certified by the State as capable of auditing municipal corporations. The City's audits for the Fiscal Years 2005 through 2009 were performed by Boldt, Carlisle & Smith LLC, CPAs in Salem, Oregon (the "Auditor'). The City's audit for the Fiscal Year 2010 was performed by Grove, Mueller & Swank, P.C., in Salem, Oregon ( "City Audited Financial Statements ") The audit report for Fiscal Year 2010 indicates the financial statements, in all material respects, fairly present the City's financial position of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information and the respective changes in financial position and the cash flows, where applicable, in conformance with accounting principles generally accepted in the United States of America. The Auditor was not requested to review this Preliminary Official Statement. Future financial statements may be ordered by contacting the Municipal Securities Rulemaking Board's Electronic Municipal Market Access ( "EMMA ") system, a free, centralized repository located at: www.emma.msrb.org. 20 85 Summaries of the City's Net Assets and Changes in Net Assets follow: Government -wide Statement of Net Assets (Fiscal Years Ended June 30) Assets 2010 GovernmenMl AdiviBes 2009 2008 2007 2006 Business 2010 2009 -Type Activities 2008 2007 2006 Cash and investments $ 17,661,642 $ 19,689,297 $ 18,488,397 $ 19,407,111 $ 8,516,281 $ 8,271,414 $ 7,386,123 $ 7,274,193 Restricted cash & investments - - - - 181,794 203,194 211,361 216,160 Receivables, net 1,806,257 1,836,946 1,843,309 2,034,473 468,765 382,157 472,939 447,522 Prepaid items 1,827 4,074 2,311 - - - - - Internalbalances 318,227 352,938 (4,459) (87,271) (318,227) (352,938) 4,459 87,271 Due from fiduciary funds 120,668 40,292 50,249 49,647 - - - - Inventories 8,971 11,718 11,065 8,830 218,527 217,562 160,364 171,492 Capital assets: Land, improvements & construction in progress 32,573,801 29,290,379 29,173,408 26,887,590 2,100,919 1,783,816 1,775,036 1,775,036 Other capital assets, net of depreciation 19,658,207 20,698,061 21,944,925 19,595,218 59,933,419 62,199,261 60,468,230 61,743,483 Total Assets 72,149,600 71,923,705 71 67,895,598 71,101,478 72,704 70 71,715,157 Accounts payable and accrued items $ 434,033 $ 312,638 $ 388,058 $ 1,097,272 $ 314,593 $ 207,751 $ 124,851 $ 87,764 Accrued interest payable 17,533 20,400 24,117 38,389 501,304 522,891 543,439 727,542 Liabilities payable from restricted cash & investments Accounts Payable - - - - 51,252 77,753 99,842 100,819 Customer Deposits - - - 2,000 100,318 121,445 111,519 115,341 Net other post- employment benefit obligation 209,409 - - - 36,781 - - - Long -term obligations: Due within one year 896,218 996,884 979,158 928,149 2,140,356 2,068,632 1,988,299 1,920,994 Due in more than one year 7,225,861 7,687,665 8,293,675 8,882,996 33,615,147 35,140,677 37,124,928 39,039,980 Total Liabilities 8,783,054 9,017,587 9,685,008 10,948,806 36,759,751 38,139,149 39,992,878 41,992,440 Invested in capital assets, net of related debt $ 44,544,343 $ 42,295,398 $ 42,853,412 $ 39,705,627 $ 26,312,074 $ 26,848,613 $ 23,203,286 $ 22,634,520 Restricted for: Capital projects 7,792,376 7,426,115 6,535,764 5,716,718 7,430,872 6,981,784 6,603,194 6,630,058 Debt service 1,292,990 2,599,021 2,178,147 1,895,487 - - - - Highways and streets 422,186 1,222,492 1,006,854 796,657 - - - - Unreserved 9,314,651 9,363,092 9,250,020 8,832,303 598,781 734,920 679,154 458,139 Total Net Assets S S 63,366,546 $ 62,906,118 $ 61,824,197 $ 56,946,792 S $ 34,341,727 $ 34,565,317 5 30,485,634 $ 29,722,717 Total Liabilities and Net Assets $ $ 72,149,600 $ 71,923,705 $ 71,509,205 $ 67,895,598 $ $ 71,101,478 $ 72,704,466 $ 70,478,512 $ 71,715,157 NOTE: The Net Assets presents information on all the City's assets and liabilities with the difference between the two reported as net assets. Source: City of Woodburn - Audited Financial Statements. 21 86 Government -wide Statement of Activities (Fiscal Years Ended June 30) Governmental Activities Program Revenues: Charges for Services Operating Grants and Contributions Capital Grants and Contributions Total Program Revenues General Revenues: Taxes Property taxes levied for: General purposes Debt service Franchise taxes Transient room taxes Other grants and contributions Business -Type Activities 1,117,504 $ 1,316,578 $ 1,230,462 $ 1,253,124 7,955,969 $ 7,398,719 $ 7,156,020 $ 6,628,824 202,993 67,844 61,905 41,320 - - - - 832,398 1,218,026 3,246,398 1,588,976 657,966 1,956,754 1,048,849 1,032,035 $ $ 2,152,895 $ 2,602,448 $ 4,538,765 $ 2,883,420 $ $ 8,613,935 $ 9,355,473 $ 8,204,869 $ 7,660,859 7,212,614 6,899,237 6,488,533 6,155,967 - 1,197,527 1,159,000 1,112,146 1,096,696 - 1,433,900 1,481,352 1,499,451 1,173,532 - 270,987 238,518 223,713 217,962 not restricted to specific programs 1,560,920 1,657,645 1,831,535 1,604,256 - - - - Unrestricted investment earnings 168,744 824,599 937,467 865,329 166,905 318,139 347,549 288,393 Miscellaneous 746,488 681,107 618,788 1,486,839 11,621 33,083 42,519 6,038 (Loss) on sales of capital assets (26,999) - - (100,265) (2,663) (475) - (1,909) Transfers (22,120 (2,102,405 (14,715 148,424 22,120 2,102,405 14,715 (148,424 Total General Revenues $ $ 12,542,061 $ 10,839,053 $ 12,696,918 $ 12,648,740 $ $ 197,983 $ 2,453,152 $ 404,783 $ 144,098 Total Revenues $ $ 14,694,956 $ 13,441,501 $ 17,235,683 $ 15,532,160 $ $ 8,811,918 $ 11,808,625 $ 8,609,652 $ 7,804,957 General Government S 3,756,371 S S - $ $ 3,187,844 $ 3,069,307 $ 3,107,732 Public Safety 5,307,214 4,733,832 4,436,137 3,677,876 - - - - Highways and Streets 2,551,235 2,021,108 2,335,596 1,673,231 - - - - Culture and Recreation 2,303,144 2,063,918 2,079,553 2,751,432 - - - - Interest on Long -Term Debt 373,223 385,042 437,685 401,155 - - - - Water - - - - 3,153,158 3,150,421 2,733,439 3,028,249 Sewer 5,882,350 5,357,459 5,113,296 5,040,183 Total Expenses S $ 14,291,187 S 12,391,744 S 12,358,278 $ 11,611,426 $ $ 9,035,508 $ 8,507,880 $ 7,846,735 $ 8,068,432 Increase (Decrease) in Net Assets 403,769 1,049,757 4,877,405 3,920,734 (223,590) 3,282,745 762,917 (263,875) Prior Period Adjus"ent 56,659 32,164 - - - 795,001 - - Net Assets - July 1 62,906,118 61,824,197 56,946,792 53,026,058 34,565,317 30,487,571 29,722,717 29,986,592 Total Net Assets $ 0 $ 63,366,546 $ 62,906,118 $ 61,824,197 $ 56,946,792 $ 0 $ 34,341,727 $ 34,565,317 $ 30,485,634 $ 29,722,717 NOTE: The Statement of Revenues, Expenses and Changes in Net Assets presents information showing how the City's net assets changed during a given Fiscal Year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows. Revenues and expenses are reported in this statement for some items that will result in cash flows in future periods, such as uncollected taxes and earned, but unused, vacation leave. Source: City of Woodburn - Audited Financial Statements. 22 87 Budgetary Process The City prepares an annual budget in accordance with Oregon Local Budget Law (ORS Chapter 294) which establishes standard procedures for all budget functions for Oregon local governments. Under the applicable provisions, there must be public participation in the budget process and the adopted budget must be balanced. The City's administrative staff evaluates the budget requests of the various departments of the City to determine the funding levels of the operating programs. The budget is presented to the public through public hearings held by a budget committee consisting of City Council members and lay members. After giving due consideration to the input received from the citizens, the City Council adopts the budget, authorizes the levying of taxes and sets appropriations. The budget must be adopted no later than June 30 of each Fiscal Year. The budget may be amended during the applicable Fiscal Year through the adoption of a supplemental budget. Supplemental budgets may be adopted by the Board pursuant to ORS 294.480. General Fund Adopted Budget (Fiscal Years Ended June 30) Property Taxes $ 8,216,943 $ 8,305,561 $ 8,326,000 $ 8,485,000 Licenses and Permits 498,928 468,849 605,116 639,193 Franchise Fees 1,015,997 1,060,617 1,061,000 1,035,800 Intergovernmental 2,256,772 2,683,523 3,555,398 2,478,987 Fines and Forfeits 563,395 744,280 508,500 588,250 Charges for goods and services 10,231,202 9,871,203 10,424,664 10,733,055 Other Financing Sources 577,749 706,176 5,206,864 3,445,441 Misc 3,847,864 2,417,984 2,067,077 2,067,523 Transfers In 1,992,742 1,373,259 1,741,109 1,931,677 Beginning Fund Balance 25,887,290 25,504,574 20,923,091 17,724,323 Total Resources $55,088,882 $ 53,136,026 $54,418,819 $ 49,129,249 Labor and Benefits $ 12,119,880 $ 11,607,108 $ 13,360,475 $ 13,558,093 Supplies and Services 7,1 20,700 8,156,299 10,586,1 53 10,581,814 Capital Outlay 4,190,888 5,501,537 14,380,573 8,333,951 Transfers Out 1,992,743 1,373,259 2,493,042 2,062,449 Debt Service 4,294,219 4,1 17,709 4,257,356 4,248,068 Continuing & Unappropriated Fund Balance 0 73,000 9,341,220 10,344,874 Ending Balance 25,370,453 22,307,1 15 0 0 Total Expenditures $55,088,883 $ 53,136,027 $54,418,819 $ 49,129,249 Source: City of Woodburn — 2011 -2012 Adopted Budget Investments ORS 294.035 authorizes Oregon municipalities to invest in obligations, ranging from U.S. Treasury obligations and Agency securities to municipal obligations, bankers' acceptances, commercial paper, certificates of deposit, corporate debt and guaranteed investment contracts, all subject to certain size and maturity limitations. No municipality may have investments with maturities in excess of 18 months without adopting a written investment policy which has been reviewed and approved by the Oregon Short Term Fund Board. ORS 294.052 authorizes Oregon municipalities to invest proceeds of bonds or certificates of participation and amounts held in a fund or account for such bonds or certificates of participation under investment agreements if the agreements: (i) produce a guaranteed rate of return; (ii) are fully collateralized by direct obligations of, or obligations guaranteed by, the United States; and (iii) require that the collateral be held by the municipality, an agent of the municipality or a third -party safekeeping agent. 23 Municipalities are also authorized to invest approximately $43.1 million (adjusted for inflation) in the Local Government Investment Pool of the Oregon Short -Term Fund, which is managed by the State Treasurer's office. Such investments are managed in accordance with the "prudent person rule" (ORS 293.726) and administrative regulations of the State Treasurer which may change from time to time. Eligible investments presently include all of those listed above, as well as repurchase agreements and reverse repurchase agreements. A listing of investments held by the Oregon Short -Term Fund is available on the Oregon State Treasury website under "Other OSTF Reports — OSTF Detailed Monthly Reports" at www.ost.state.or.us/about/boards/OSTF/About.htm (1) Pension System General. Substantially all City employees after six full months of employment are participants in one of three retirement pension benefit programs under the State of Oregon Public Employees Retirement System ( "PERS" or the "System ") — the Tier 1 and Tier 2 pension programs (the "T1 /T2 Pension Programs ") or the Oregon Public Service Retirement Plan ( "OPSRP "). Employees hired before August 29, 2003 participate in the T1 /T2 Pension Programs which are based on a defined benefit model that provide retirement and disability benefits, annual cost -of- living adjustments, and death benefits to members and their beneficiaries. Different benefit structures apply to participants depending on their date of hire. Employees hired on or after August 29, 2003 participate in the OPSRP unless membership was previously established in the T1 /T2 Pension Programs. OPSRP is a hybrid defined contribution /defined benefit pension plan with two components. Employer contributions fund the defined benefit program and employee contributions fund individual retirement accounts under the separate defined contribution program. Actuarial Valuation. Oregon statutes require an actuarial valuation of the System at least once every two years. Based on the biennial actuarial valuations as of December 31 of odd - numbered years, such as 2007 and 2009, the Public Employees Retirement Board ( "PERB ") establishes the contribution rates that employers will pay to fund the operations of T1 /T2 Pension Programs, OPSRP and the PERS- sponsored Retirement Health Insurance Account program ( "RHIA ") (See "Other Post - Employment Benefits" below). Actuarial valuations have been performed annually as of December 31 of each year, with the valuations as of December 31 of even - numbered years (such as 2008) used for advisory purposes only. Actuarial valuations are performed for the entire System (the "System Valuation "), and for each participating employer, including the City. Valuations are released approximately one year after the valuation date. PERS' current actuary is Mercer (US), Inc. Current employer contribution rates are based on the December 31, 2009 actuarial valuation (the "2009 Valuation "). Valuation Rates Effective December 31, 2007 July 1, 2009— June 30, 2011 December 31, 2008 Advisory only December 31, 2009 July 1, 201 1 — June 30, 2013 Employer Assets, Liabilities, and Unfunded Actuarial Liabilities. An employer's unfunded actuarial liability ( "UAL ") is the excess of the actuarially determined present value of the employer's benefit obligations to employees over the existing actuarially determined assets available to pay those benefits. (1) This inactive textual reference to the website is not a hyperlink and the website, by such reference, is not incorporated herein. 24 For the T1 /T2 Pension Programs, the City is pooled with the State and Oregon local government and community college public employers (the "State and Local Government Rate Pool" or "SLGRP "). The City's portion of the SLGRP's assets and liabilities is based on the City's proportionate share of the SLGRP's pooled payroll (the "City Allocated T1 /T2 UAL "). Changes in the City's relative growth in payroll will cause the City Allocated T1 /T2 UAL to shift. The City Allocated T1 /T2 UAL may increase if other pool participants fail to pay their full employee contributions. OPSRP's assets and liabilities are pooled on a program -wide basis. These assets and liabilities are not tracked or calculated on an employer basis. The City's allocated share of OPSRP's assets and liabilities is based on the City's proportionate share of OPSRP's pooled payroll (the "City Allocated OPSRP UAL "). Changes in the City's relative growth in payroll will cause the City Allocated OPSRP UAL to shift. The City's net unfunded pension UAL is the total of the City Allocated T1 /T2 UAL, and City Allocated OPSRP UAL. The City's net unfunded pension UAL as of the 2007 Valuation and 2009 Valuation is shown in the following table. City of Woodburn Net Unfunded Pension Actuarial Accrued Liabilitv (Surol Allocated pooled SLGRP T1 /T2 UAL Allocated pre -SLGRP pooled liability /(surplus) Transition liability /(surplus) Allocated pooled OPSRP UAL Net unfunded pension actuarial accrued liabili Source: City 2009 Valuation and City 2007 Valuation $ 11, 017, 883 (1,748,119) (1,812,151) 86,312 7,543,925 $ 368,558 (1,833,024) (1,892,469) (70, 212 ( 3,427,147) The funded status of PERS and of the City as reported by Mercer, will change over time depending on the market performance of the securities that the Oregon Public Employees' Retirement Fund ( "OPERF ") has invested, future changes in compensation and benefits of covered employees, demographic characteristics of members and methodologies and assumptions used by the actuary in estimating the assets and liabilities of PERS. Significant actuarial assumptions and methods used in the valuations included: (a) Projected Unit Credit actuarial cost method, (b) asset valuation method based on market value, (c) rate of return on the investment of present and future assets of 8 %, (d) payroll growth rate of 3.75 %, (e) consumer price inflation of 2.75% per year, and (f) UAL amortization method of a level percentage of payroll over 21 years (fixed) for the T1 /T2 Pension Programs and 16 years (fixed) for OPSRP. Employer Contribution Rates. The City's contribution rates are based on the current and projected cost of benefits and the anticipated level of funding available from the OPERF, including anticipated investment performance of the fund. Contribution rates are subject to future adjustment based on factors such as the result of subsequent actuarial valuations and changes in benefits resulting from legislative modifications. Employees are required to contribute 6 percent of their annual salary to the respective programs. Employers are allowed to pay the employee contribution I addition to the required employer's contribution. The City has elected to make the employee contribution for its employees. Contribution Rate Collar. In January 2010 the PERS Board adopted a revised implementation of the rate collar limiting increases in employer contribution rates from biennium to biennium (the "Rate Collar "). Under normal 25 conditions, the Rate Collar is the greatest of three percent of payroll or 20 percent of the current base. If the funded status of the SLGRP is below 80 percent, the Rate Collar increases by an additional 0.3 percent for every percentage point under the 80 percent funded level until the aggregate rate collar reaches six percent at the 70 percent funded level. The 2009 System Valuation concluded that the SLGRP funded status was 77 percent, resulting in a rate collar of 3.9 percent. The rate collar limits increases in employer contribution rates before rate reductions from side accounts are deducted, and does not cover charges associated with RHIA and RHIPA. City Contribution Rates. The City's current contribution rates are based on the 2009 Valuation and are effective through June 30, 2013. The following table shows the City's current rates effective beginning July 1, 2011 (2009 Valuation) and the previous rates from the City's 2007 Valuation: Employer Contribution Rates - City of Woodburn (1) Contribution rates to fund RHIA benefits are included in the total City employer contribution rate, but are not a pension cost. Source: 2007 and 2009 Valuations. Other Post - Employment Benefits Retirement Health Insurance Account. PERS retirees who receive benefits through the Tier 1 and Tier 2 plans and are enrolled in certain PERS administered health insurance programs, may receive a subsidy towards the payment of health insurance premiums. Under ORS 238.420, retirees may receive a subsidy for Medicare supplemental health insurance of up to $60 per month towards the cost of their health insurance premium under the RHIA plan. The RHIA program's assets and liabilities are pooled on a system -wide basis and are not tracked or calculated on an employer basis. According to the 2009 System Valuation, this program had a UAL of approximately $297 million. The City's allocated share of the RHIA program's assets and liabilities is based on the City's proportionate share of the program's pooled payroll. According to the City's 2009 Valuation, the City's allocated share of the RHIA program's UAL is $284,574. GASB 45 requires the City to determine the extent of its liabilities for post employment benefits and record the liability in its financial statements on an actuarial basis. This includes the requirement under ORS 243.303 of offering the same healthcare benefits for current City employees to all retirees and their dependents until such time as the retirees are eligible for Medicare. GASB 45 refers to this as an "implicit subsidy" and requires that the corresponding liability be determined and reported. The City implemented this pronouncement for the fiscal year ended June 30, 2010 as required for phase 3 governments. The City's implementation of this pronouncement included the hiring of an actuary to determine any post employment benefit ( "OPEB ") liabilities. [CITY TO PROVIDE UPDATED INFORMATION ON OPEBs] 26 91 Current Rates (2011-2013) Previous Rates (2009-2011) DPW • • amp Normal Cost Rate 9.92% 7.79% 15.36% 7.21% 4.91% 13.05% UAL Rate 6.10 6.10 6.10 4.79 4.79 4.79 OPSRP UAL Rate 0.08 0.08 0.08 (0.08) (0.08) (0.08) Pre - SLGRP pooled liability rate (1.70) (1.70) (1.70) (1.77) (1.77) (1.77) Transition liability/(surplus) rate (1.76) (1.76) (1.76) (1.83) (1.83) (1.83) Net Pension Contribution Rate 12.64% 10.51% 18.08% 8.32% 6.02% 14.16% Retiree Healthcare Rate (1) 0.59% 0.59% 0.59% 0.29% 0.29% 0.29% Total Net Contribution Rate 13.23% 11.10% 18.67% 8.61% 6.31% 14.45% (1) Contribution rates to fund RHIA benefits are included in the total City employer contribution rate, but are not a pension cost. Source: 2007 and 2009 Valuations. Other Post - Employment Benefits Retirement Health Insurance Account. PERS retirees who receive benefits through the Tier 1 and Tier 2 plans and are enrolled in certain PERS administered health insurance programs, may receive a subsidy towards the payment of health insurance premiums. Under ORS 238.420, retirees may receive a subsidy for Medicare supplemental health insurance of up to $60 per month towards the cost of their health insurance premium under the RHIA plan. The RHIA program's assets and liabilities are pooled on a system -wide basis and are not tracked or calculated on an employer basis. According to the 2009 System Valuation, this program had a UAL of approximately $297 million. The City's allocated share of the RHIA program's assets and liabilities is based on the City's proportionate share of the program's pooled payroll. According to the City's 2009 Valuation, the City's allocated share of the RHIA program's UAL is $284,574. GASB 45 requires the City to determine the extent of its liabilities for post employment benefits and record the liability in its financial statements on an actuarial basis. This includes the requirement under ORS 243.303 of offering the same healthcare benefits for current City employees to all retirees and their dependents until such time as the retirees are eligible for Medicare. GASB 45 refers to this as an "implicit subsidy" and requires that the corresponding liability be determined and reported. The City implemented this pronouncement for the fiscal year ended June 30, 2010 as required for phase 3 governments. The City's implementation of this pronouncement included the hiring of an actuary to determine any post employment benefit ( "OPEB ") liabilities. [CITY TO PROVIDE UPDATED INFORMATION ON OPEBs] 26 91 Risk Management The City is exposed to various risks of loss. A description of the risks is provided in the City's audited financial statements. The audited financial statement for Fiscal Year 2010 is attached hereto as Appendix D. THE INITIATIVE AND REFERENDUM PROCESS The Oregon Constitution, Article IV, Section 1, reserves to the people of the State the initiative and referendum power pursuant to which measures designed to amend the Oregon Constitution or enact legislation can be placed on the statewide general election ballot for consideration by the voters. Pursuant to ORS 250.125, a five - member Committee composed of the Secretary of State, the State Treasurer, the Director of the Department of Revenue, the Director of the Department of Administrative Services, and a local government representative must prepare an estimate of the direct financial impact of each measure ( "Financial Estimate Statements ") to be printed in the voters' pamphlet and on the ballot. Referendum "Referendum" generally means measures that have been passed by a legislative body, such as the Legislative Assembly or the governing body of a district, county or other political subdivision and referred to the electors by the legislative body, or by petition prior to the measure's effective date. In Oregon, both houses of the Legislative Assembly must vote to refer a statute or constitutional amendment for a popular vote. Such referrals cannot be vetoed by the governor. Any change to the Oregon Constitution passed by the Legislative Assembly requires referral to voters. In the case of a referendum by petition, proponents of the referendum must obtain a specified number of signatures from qualified voters. The required number of signatures is equal to four percent of the votes cast for all candidates for governor at the preceding gubernatorial election. The 2007 Legislative Assembly referred nine measures to voters. The measures appeared on the ballot at the November 6, 2007 special election, May 20, 2008 primary election and November 4, 2008 general election. Eight of the nine measures were approved. One of the measures approved at the November 4, 2008 general election was Measure 56, a constitutional change providing that May and November property tax elections are decided by a simple majority of voters casting a ballot. Another measure that was approved at the November 4, 2008 general election was Measure 57, a statutory change to increase sentences for drug trafficking, theft against elderly and specified repeat property and identity theft crimes, requiring addiction treatment for certain offenders. The Financial Estimate Statement for Measure 57 estimates the measure would require additional spending of approximately $9 million in the first year, $74 million in the second year, $79 million in the third year, $106 million in the fourth year and $143 million annually thereafter. The State may also need to borrow an estimated $314 million from 2010 to 2017 to build new prison space associated with Measure 57.. Initiatives "Initiative" generally means a new measure placed before the voters as a result of a petition circulated by one or more private citizens. Any person may file a proposed initiative with the Oregon Secretary of State's office. The Oregon Attorney General is required by law to draft a proposed ballot title for the initiative. Public comment on the draft ballot title is then solicited by the Secretary of State. After considering any public comments submitted, the Attorney General will either certify the draft ballot title or revise the draft ballot title. Any elector that submitted written 27 92 comments who is dissatisfied with the ballot title certified by the Attorney General may petition the Oregon Supreme Court seeking a revision of the certified ballot title. Once the ballot title has been certified and the Secretary of State has authorized the petitioners, the proponents of the initiative may start gathering initiative petition signatures from qualified voters. The number of signatures required is determined by a fixed percentage of the votes cast for all candidates for governor at the preceding gubernatorial election. The signature requirements are eight percent for a constitutional measure (110,358 signatures for November 2010) and six percent for a statutory initiative (82,769 signatures for November 2010). The initiative petition must be filed with the Secretary of State not less than four months prior to the general election at which the proposed measure is to be voted upon. As a practical matter, proponents of an initiative have approximately two years in which to gather the necessary number of signatures. State law permits persons circulating initiative petitions to pay money to persons obtaining signatures for the petition. If the person obtaining signatures is being paid, the signature sheet must contain a notice of such payment. Historical Initiative Petitions. The number of initiatives that have been approved in general elections since 1998 are as follows: Historical Initiative Petitions 2010 Number o'f 4 2 2008 8 0 2006 10 3 2004 6 2 2002 7 3 2000 18 4 1998 10 6 NOTE: The Secretary of State posts a listing of initiatives on its web site: www.egov.sos.state.or.us Source: Elections Division, Oregon Secretary of State, Initiative, Referendum and Referral Search, Elections Division. Land Use Measures. On November 6, 2007, Oregon voters approved Measure 49 ( "Measure 49 "), which modifies a previous measure approved by the voters in 2004 ( "Measure 37 "). Measure 37 entitled landowners to compensation for reduction in or release from a land use regulation when the land use regulation restricts the use of the property and reduces its market value if it was enacted after the owner or a family member purchased the property. Property owners seeking compensation or release from regulations under both Measure 49 and Measure 37 must file a claim with the governmental entity which enacted or enforced the regulation. For claims filed before June 28, 2007, Measure 49 replaced the remedies of Measure 37 with an approval for claimants to establish a specific number of home sites as a form of compensation. All claims filed after June 28, 2007 are treated as Measure 49 claims. Measure 49 claims may only be filed for regulations enacted after January 1, 2007, and Measure 49 claims may only be filed for land use regulations that limit residential uses of property or restrict farming or forest practices. Under Measure 49, claimants must demonstrate the reduction in value of the property, and may only be exempted from regulation to the extent necessary to allow additional residential development of a value comparable to the value lost as a result of the regulation. The City does not have any Measure 49 outstanding claims. 28 93 City Charter In addition to statutory and constitutional changes by the Legislative Assembly and the initiative and referendum process, the independent basis of legislative authority has been granted to cities in Oregon by municipal charters. A copy of the City Charter is available from the City upon request. LEGAL MATTERS AND LITIGATION Legal matters incident to the authorization, issuance and sale of the Bonds by the District are subject to the approving legal opinion of K &L Gates LLP, Bond Counsel to the District ( "Bond Counsel "), substantially in the form attached hereto as Appendix C. Bond Counsel has reviewed this document only to confirm that the portions of it describing the Bonds and the authority to issue them conform to Bonds and the applicable laws under which they are issued. Litigation There is no litigation pending questioning the validity of the Bonds nor the power and authority of the District to issue the Bonds. There is no litigation pending which would materially affect the finances of the District or affect the District's ability to meet debt service requirements on the Bonds. Under Oregon law local public bodies, such as the District, are subject to the following limits on liability. The State of Oregon is subject to different limits. Personal Injury and Death Claim. The liability of a local public body and its officers, employees and agents acting within the scope of their employment or duties, to any single claimant for covered personal injury or death claims (and not property claims) arising out of a single accident or occurrence may not exceed $500,000, for causes of action arising on or after July 1, 2009, and before July 1, 2010. From July 1, 2010 through June 30, 2015, this cap increases incrementally to $666,700. The liability limits to all claimants for covered personal injury or death claims (and not property claims) arising from a single accident or occurrence increase from $1 million, for causes of action arising on or after July 1, 2009, and before July 1, 2010, incrementally to $1,333,300, for causes of action arising on or after July 1, 2014, and before July 1, 2015. For causes of action arising on or after July 1, 2015, the liability limits for both a single claimant and all claimants will be adjusted based on a determination by a State Court Administrator of the percentage increase or decrease in the cost of living for the previous calendar year as provided in the statutory formula. The adjustment may not exceed 3% for any year. Property Damage or Destruction Claim. The liability of a public body and its officers, employees and agents acting within the scope of their employment or duties, for covered claims for damage and destruction of property that arise from causes of action arising on or after July 1, 2009 are as follows: (a) $100,000, adjusted as described below, to any single claimant, and (b) $500,000, adjusted as described below, to all claimants. Beginning in 2010, these liability limits shall be adjusted based on a determination by a State Court Administrator of the percentage increase or decrease in the cost of living for the previous calendar year as provided in the statutory formula. The adjustment may not exceed 3% for any year. TAX MATTERS Tax Exemption In the opinion of Bond Counsel, interest on the Bonds is excludable from gross income for federal income tax purposes and is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations; however, interest on the Bonds is included in adjusted current earnings for the purposes of computing the federal alternative minimum tax imposed on certain corporations. 29 Federal income tax law contains a number of requirements that apply to the Bonds, including investment restrictions, periodic payments of arbitrage profits to the United States, requirements regarding the use of proceeds of the Bonds and the facilities refinanced with proceeds of the Bonds and certain other matters. The City has covenanted to comply with all applicable requirements. Bond Counsel's opinion is subject to the condition that the City comply with the above - referenced covenants and, in addition, will rely on representations by the City and its advisors with respect to matters solely within the knowledge of the City and its advisors, respectively, which Bond Counsel has not independently verified. If the City fails to comply with such covenants or if the foregoing representations are determined to be inaccurate or incomplete, interest on the Bonds could be included in gross income for federal income tax purposes retroactively to the date of issuance of the Bonds, regardless of the date on which the event causing taxability occurs. Except as expressly stated in this Tax Matters section, Bond Counsel expresses no opinion regarding any other federal or state income tax consequences of acquiring, carrying, owning or disposing of the Bonds. Owners of the Bonds should consult their tax advisors regarding the applicability of any collateral tax consequences of owning the Bonds, which may include original issue discount, original issue premium, purchase at a market discount or at a premium, taxation upon sale, redemption or other disposition, the extent to which interest on the Bonds is included in adjusted current earnings for the purpose of computing federal alternative minimum tax imposed on certain corporations and various withholding requirements. Prospective purchasers of the Bonds should be aware that ownership of the Bonds may result in collateral federal income tax consequences to certain taxpayers, including, without limitation, financial institutions, property and casualty insurance companies, individual recipients of Social Security or Railroad Retirement benefits, certain S corporations with "excess net passive income," foreign corporations subject to the branch profits tax, life insurance companies and taxpayers who may be deemed to have incurred or continued indebtedness to purchase or carry or have paid or incurred certain expenses allocable to the Bonds. Bond Counsel expresses no opinion regarding any collateral tax consequences. Prospective purchasers of the Bonds should consult their tax advisors regarding collateral federal income tax consequences. Payments of interest on tax - exempt obligations such as the Bonds are in many cases required to be reported to the Internal Revenue Service (the "IRS "). Additionally, backup withholding may apply to any such payments made to any Owner who is not an "exempt recipient" and who fails to provide certain identifying information. Individuals generally are not exempt recipients, whereas corporations and certain other entities generally are exempt recipients. Bond Counsel's opinion is not a guarantee of result and is not binding on the IRS; rather, the opinion represents Bond Counsel's legal judgment based on its review of existing law and in reliance on the representations made to Bond Counsel and the City's compliance with its covenants. The IRS has established an ongoing program to audit tax - exempt obligations to determine whether interest on such obligations is includable in gross income for federal income tax purposes. Bond Counsel cannot predict whether the IRS will commence an audit of the Bonds. Holders of the Bonds are advised that, if the IRS does audit the Bonds, under current IRS procedures, at least during the early stages of an audit, the IRS will treat the City as the taxpayer, and the holders of the Bonds may have limited rights to participate in the audit. The commencement of an audit could adversely affect the market value and liquidity of the Bonds until the audit is concluded, regardless of the ultimate outcome. Oregon State Tax Exemption In the opinion of Bond Counsel, interest on the Bonds is exempt from Oregon personal income tax under existing law. 30 95 CONTINUING DISCLOSURE Securities and Exchange Commission Rule 15c2 -12, as amended (the "Rule ") requires at least annual disclosure of current financial information and timely disclosure of certain events with respect to the Bonds, if material. Pursuant to the Rule, the City has agreed to provide to the Municipal Securities Rulemaking Board ( "MSRB "), audited financial information of the City and certain financial information or operating data. In addition, the City has agreed to provide to the MSRB, notice of certain events, pursuant to the requirements of Section (b)(5)(i) of the Rule. The City has complied with its continuing disclosure undertaking. A copy of the form of the City's Continuing Disclosure Certificate is attached hereto as Appendix B. RATING As noted on the cover page of this Official Statement, Moody's Investors Service ( "Moody's "), has assigned its municipal bond rating of " " to the Bonds. No application was made to any other rating agency for the purpose of obtaining an additional rating on the Bonds. The rating reflects only the view of Moody's and an interpretation of such rating may be obtained only from the rating agency furnishing the same. There is no assurance that such rating will continue for any given period of time or that they will not be revised downward or withdrawn entirely by the rating agency, if, in the judgment of such agency, circumstances so warrant. Any such revision or withdrawal of such rating may have an adverse effect on the market price of the Bonds. Any further explanation of the underlying ratings may be obtained from Moody's. UNDERWRITING D. A. Davidson & Co. (the "Underwriter ") has agreed, subject to the terms of a Bond Purchase Agreement, to purchase the Bonds from the City at a price of % of the par value of the Bonds and will reoffer the Bonds at a price of % of the par value of the Bonds plus accrued interest, if any. The Bonds are being offered for sale to the public at the prices shown on the inside cover of this Official Statement. Concessions from the initial offering price may be allowed to selected dealers and special purchasers. The initial offering prices are subject to change after the date hereof. PRELIMINARY OFFICIAL STATEMENT The City has executed a "deemed final" letter that deems final the Preliminary Official Statement as of its date pursuant to Securities and Exchange Commission Rule 15c2 -12 (except for the omission of the following information: offering prices, interest rates, selling compensation, aggregate principal amount, principal amount per maturity, delivery dates, credit enhancement, if any, ratings, insurance, and other terms of the securities depending on such matters). The City has also confirmed that the information in this Preliminary Official Statement, except for matters relating to DTC, the Registrar, and the statement regarding the Underwriter in the italicized paragraph on the page immediately preceding the table of contents does not contain any untrue statement of a material fact or omit any statement or information which is necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. 31 CONCLUDING STATEMENT The information contained herein should not be construed as representing all conditions affecting the City or the Bonds. Additional information may be obtained from the City. The statements relating to the Resolution are in summarized form, and in all respects are subject to and qualified in their entirety by express reference to the provisions of such document in its complete form. The information assembled herein is not to be construed as a contract with Owners of the Bonds. APPROVAL OF OFFICIAL STATEMENT The execution and delivery of this Official Statement have been duly authorized by the City. CITY OF WOODBURN, OREGON Authorized City Official 32 97 Maugi Economic and Demographic Information 98 ECONOMIC AND DEMOGRAPHIC INFORMATION The following discussion includes descriptive information obtained from a variety of sources. The information is presented to provide the reader with an overview of the City's economy, but is not intended to be exhaustive or comprehensive. Local Economic Overview The City of Woodburn is located in Marion County (the "County'), approximately 30 miles south of the City of Portland and 18 miles north of the City of Salem. The City has a 2010 preliminary estimated population of 23,150. Historical population of the City and the County is shown in the following table. ■ Marion County Population: State of Oregon, Marion County and the City of Woodburn 2010 3,844,195 320,640 23,150 2009 3,823,465 318,170 23,350 2008 3,791,075 314,865 23,355 2007 3,745,455 311,070 22,875 2006 3,690,505 306,665 22,615 2005 3,631,440 302,135 22,110 2004 3,582,600 298,450 21,790 2003 3,541,500 295,900 21,560 2002 3,504,700 291,000 20,860 2001 3,471,700 288,450 20,410 2000 3,436,750 286,300 20,310 2000 3,421,399 284,838 20,100 1990 2,842,321 228,483 13,404 (1) U.S. Census Count on April 1. Source: Center far Population Research and Census, Portland State University. or emplovers in the Citv follow: Woodburn School District No. 103 AI's Garden Centers & Greenhouses LLC City of Woodburn Gem Equipment of Oregon Inc United Disposal Service Inc Specialty Polymers Products, Inc Tree Co Inc Country Meadows Village LLC Hopper Brothers Christmas Trees Oreaon Golf Association Education 603 Home Improvement Retail 200 City 160 Machinery Manufacturing 150 Solid Waste Services & Recycling 120 Plastic & Fiber Manufacturing 95 Lawn & Garden Supplies 90 Long -Term Care Facility 70 Christmas Tree Sales 70 Snorts & Recreation 63 Source: Selectory Dun & Bradstreet. June 1, 2011 Salem Metropolitan Statistical Area (MSA): Labor Force and Employment (Includes Marion and Polk Counties) Civilian Labor Force Unemployment Percent of Labor Force Total Employment 199,534 21,543 10.8% 177,991 198,684 21,187 10.7% 177,497 194,666 12,215 6.3% 182,451 190,512 10,063 5.3% 180,449 188,126 10,384 5.5% 177,742 185,057 184,059 11,723 13,575 6.3% 7.4% 173,334 170,484 4,018 8,972 xx -4,954 8,172 11,124 xx -2,952 10,558 10,803 xx -245 13,627 9,464 xx 4,163 14,625 7,612 xx 7,013 - - $ 138,203,200 $ 36,125 n.a. n.a. n.a. n.a. 2008 137,569,686 00• Change from $ 32,565 $ 12,504,027 Total Nonfarm Payroll Employment 009 2008 2007 2006 143,400 145,400 152,200 151,900 149,400 2005 2004 146,300 142,800 2008 -6,800 2007 -6,500 2006 -4,000 2005 -900 200 2,600 Total Private 100,600 102,800 110,000 111,500 109,600 106,300 103,100 -7,200 -8,700 -6,800 -3,500 -300 Natural resources and mining 1,100 1,000 1,200 1,300 1,300 1,300 1,300 -200 -300 -300 -300 -300 Construction 6,500 7,000 9,100 10,100 9,400 8,200 7,200 -2,100 -3,100 -2,400 -1,200 -200 Manufacturing 11,700 12,300 14,000 14,800 15,500 14,900 14,600 -1,700 -2,500 -3,200 -2,600 -2,300 Trade, transportation, and utilities 23,200 23,700 25,500 25,700 25,400 24,800 23,800 -1,800 -2,000 -1,700 -1,100 -100 Information 1,200 1,300 1,400 1,500 1,500 1,500 1,600 -100 -200 -200 -200 -300 Financial activities 6,900 7,100 7,600 7,500 7,400 7,300 7,100 -500 -400 -300 -200 0 Professional and business services 1 1,500 12,000 12,900 13,200 12,600 12,700 12,000 -900 -1,200 -600 -700 0 Educational and health services 21,300 21,000 20,300 19,500 19,000 18,600 18,300 700 1,500 2,000 2,400 2,700 Leisure and hospitality 11,900 12,100 12,700 12,500 12,300 12,100 12,000 -600 -400 -200 0 100 Other services 5,400 5,300 5,400 5,300 5,300 5,100 5,100 -100 0 0 200 200 Government 42,800 42,500 42,200 40,500 39,800 40,000 39,700 300 2,000 2,700 2,500 2,800 Source: State of Oregon Employment Division, Department of Human Resources as of June 1, 2011 Per capita income in the County is lower than that of the State. In 2008, the County represented 7.42 percent of the State's total personal income. Source: U.S. Department of Commerce, Bureau of Economic Analysis, February 20, 2010. Historic building permits for single - family and multi - family housing in the City follow: City of Woodburn: Building Permit History MrNumber State of Oregon New Multi - Family Construction Marion County Salem, OR (MSA) Your Total Personal Per Income rrr Capita Total Personal rrr Per Capita. Total Personal 000 er Capita 2009 $ 138,203,200 $ 36,125 n.a. n.a. n.a. n.a. 2008 137,569,686 36,365 $ 10,215,046 $ 32,565 $ 12,504,027 $ 32,016 2007 133,405,144 35,737 9,810,847 31,632 11,985,679 31,126 2006 127,447,708 34,656 9,458,747 30,924 11,514,079 30,406 2005 117,670,842 32,525 8,635,602 28,646 10,512,626 28,299 2004 113,001,122 31,622 8,528,745 28,545 10,405,095 28,391 2003 1 108,506,328 30,564 1 8,168,241 27,546 1 9,958,041 27,473 Source: U.S. Department of Commerce, Bureau of Economic Analysis, February 20, 2010. Historic building permits for single - family and multi - family housing in the City follow: City of Woodburn: Building Permit History MrNumber New Single Family New Multi - Family Construction 2010 Construction Cost 4 $ 749,342 Units Cost - $ - 2009 8 1,406,860 4 432,106 2008 29 6,337,377 200 7,292,144 2007 91 18,413,061 200 14,490,940 2006 85 15,720,345 - - 2005 68 13,921,060 100 APPENDIX B Continuing Disclosure 101 APPENDIX C Form of Legal Opinion 102 APPENDIX D Audited Financial Statement - 2010 103 APPENDIX E Book -Entry Only System 104 APPENDIX F Form of Master Declaration 105 APPENDIX G Feasibility Report m. I ' ,TOODBURN October 24, 2011 TO: Honorable Mayor and City Council through City Administrator FROM: Ignacio Palacios, Finance Director SUBJECT: Wastewater Loans /Bonds Refinance RECOMMENDATION: Approve the attached resolution authorizing the issuance of Wastewater Revenue and Refunding Bonds and a Master Wastewater System Bond Declaration. BACKGROUND: During the May 17, 2011 City Council meeting, staff presented information regarding the potential savings of consolidating and refinancing the current Wastewater Bonds and Loans. At that meeting, the City Council authorized the issuance of Wastewater Bonds and 60 day notice of intent to do so as required by state statute. It should be noted that no challenges were filed with the City regarding the issuance of the refinance bonds. Since then staff has worked with Bond Counsel and a third party consultant (Deb Galardi) to prepare the required documents and update the Wastewater programs estimated revenues and expenses for the loan period (those documents - in draft form - are attached). DISCUSSION: As previously reported the City has entered into a Mutual Agreement Order (MAO) with the Department of Environmental Quality (DEQ) to construct required improvements to the City's wastewater plant and infrastructure. The MAO called for approximately $94.5 million in capital improvements. Additionally, the MAO laid out the plan in three separate phases with the final phase to be completed approximately 2030. As of September 2011 the City is near completion of Phase I and has borrowed $19,980,642 to fund the first phase and as outlined in the table below. Agenda Item Review: City Administrator _x_ City Attorney _x_ Finance —x- 107 Mayor and City Council October 24, 2011 Page 2 Loan - Loan # Rate Maturity Amount (as of 9/2011) DEQ - No. R9841 1 3.68% 2021 $ 2,122,422 DEQ - No. R98412 3.70% 2021 16,971,572 DEQ - No. R98413 1.10% 2015 370,804 DEQ - No. R98414 1.64% 2034 191,241 OECDD - No. G98002 4.97% 2018 271,486 O EC D D - No. B91202 6.32% 2012 53,117 TOTAL $19,980, 642 Due to current market conditions rates have dropped to 2.68% (per discussion with DL Davidson rates continue to drop and the final rate will be lower than the 2.68% but cannot be finalized until we get closer to the date of the sale), which provides for significant savings from the current rate and provides an advantageous rate for the next phase of the capital project. The additional loan proceeds, totaling approximately $18,000,000 in additional debt, would be used to continue the wastewater capital project and begin construction of Phase II in Spring 2012. The attached resolution authorizes the sale of the Wastewater Bonds. The Wastewater Bond Declaration is basically the loan document for the bonds issued, defines security for the bonds, bond and general covenants, uses of proceeds, redemption of bonds, reserve requirements, etc. The aggregate principal amount of the Wastewater Bonds issued to refund the Refundable Obligations, finance the Projects, fund a debt service reserve and pay costs of issuing the Wastewater Bonds will not exceed $38,750,000. And finally, the Preliminary Official Statement discusses the bonds being sold, loan being refinanced and financial and statistical background of the City of Woodburn. FINANCIAL IMPACT: Refinancing the current wastewater loans would achieve a net savings of approximately $680,000 - these savings would be used to continue the required capital improvements and offset a portion of those ongoing costs. Additionally, this would consolidate the existing loans creating fiscal efficiencies. The Wastewater Program would be issuing approximately $18,000,000 in additional debt to fund Phase II of the Capital Plan. It should be noted that rate increases were approved in 2009 to fund the ongoing required debt issuance for the capital plan. ATTACHMENTS: Resolution 2004 Master Wastewater System Revenue Bond Declaration (Draft) Preliminary Official Statement for Wastewater Bonds (Draft) 108 COUNCIL BILL NO. 2880 RESOLUTION NO. 2004 A RESOLUTION AUTHORIZING THE ISSUANCE OF WASTEWATER REVENUE AND REFUNDING BONDS AND A MASTER WASTEWATER SYSTEM BOND DECLARATION. THE CITY COUNCIL OF THE CITY OF WOODBURN, MARION COUNTY, OREGON (the "City "), finds: FINDINGS (A) The City is authorized by ORS 287A.360 to issue revenue bonds to refund outstanding revenue bonds, and (B) The City previously obtained loans from the Oregon Department of Environmental Quality and the Oregon Economic and Community Development Department (now, the Oregon Business Development Department) that were all secured in whole or in part by the net revenues of the City's wastewater system (collectively, the "Refundable Obligations "), and (C) The City may be able to achieve debt service savings or a favorable reorganization of its permanent wastewater system debt structure by refunding all or any portion of the Refundable Obligations; and (D) The City desires to finance projects described in the City's Wastewater Facilities Plan (the "Projects ") and (E) The City adopts this Resolution to authorize the issuance of its Wastewater Revenue and Refunding Bonds to achieve debt service savings or to obtain a favorable reorganization of debt, to finance the Projects, and to provide the terms under which future parity obligations may be issued. THE CITY OF WOODBURN RESOLVES AS FOLLOWS: SECTION 1. BONDS AUTHORIZED The City hereby authorizes the sale and delivery of its Wastewater Revenue and Refunding Bonds (the "Wastewater Bonds ") in accordance with this Resolution and the Master Wastewater System Revenue Bond Declaration authorized by Section 3 of this Resolution (the "Master Declaration ") to refund the Refundable Obligations and finance the Projects. The aggregate principal amount of the Wastewater Bonds issued to refund the Refundable Obligations, finance the Projects, fund a debt service reserve and pay costs of issuing the Wastewater Bonds shall not exceed $38,750,000. Page 1 - Council Bill No. 2880 Resolution No. 2004 109 SECTION 2. SECURITY The Wastewater Bonds and any obligations issued on a parity with the Wastewater Bonds shall be special obligations of the City that are payable solely from the revenues of the City's wastewater system and related amounts that are pledged as provided in the Master Declaration. SECTION 3. DESIGNATION OF CITY OFFICIALS The Board designates the City Administrator or the City Finance Director, or the designee of the City Administrator or the City Finance Director (collectively, the "City Official "), to act on behalf of the City and without further action by the City Council as follows: a. Provide that the Wastewater Bonds may be issued in one or more series; b. Participate in the preparation of, authorize the distribution of and deem final preliminary and final official statements or other disclosure documents for each series of the Wastewater Bonds; C. Appoint and enter into agreements with a paying agent, registrar and other service providers for each series of the Wastewater Bonds; d. Apply for and purchase bond insurance, reserve sureties or other forms of credit enhancements for each series of the Wastewater Bonds, and enter into related agreements; e. Apply for and obtain municipal bond ratings for each series of Wastewater Bonds; f. Establish the final principal amount, maturity schedule, interest rates, sale price, redemption provisions, administrative provisions and other terms for each series of the Wastewater Bonds, subject to the limitations of this Resolution; g. Negotiate the terms of, and execute, a bond purchase agreement with D.A. Davidson & Company for each series of the Wastewater Bonds; h. Enter into an agreement to provide continuing disclosure for each series of the Wastewater Bonds, as required under federal securities laws; Enter into covenants to maintain the excludability of interest on each series of the Wastewater Bonds from gross income under the Page 2 - Council Bill No. 2880 Resolution No. 2004 110 Internal Revenue Code of 1986, as amended (the "Code "), and, if applicable, designate each series of the Wastewater Bonds as "qualified tax - exempt obligations" under Section 265(b) of the Code; Execute and deliver a master declaration which pledges the revenues of the City's wastewater system, contains covenants regarding the levels of wastewater system fees and charges that the City may impose, describes the terms of each series of the Wastewater Bonds, and the terms under which future obligations may be issued on parity with the Wastewater Bonds, and k. Amend any outstanding loans or obligations secured by revenues of the City's wastewater system in order to subordinate those liens to the Wastewater Bonds, and Determine how to apply the proceeds of the Wastewater Bonds; and M. Call, defease, and redeem the Refundable Obligations, appoint escrow agents and verification agents, and take any other actions and enter into related agreements to defease, call and redeem the Refundable Obligations; and n. Issue, sell and deliver each series of the Wastewater Bonds, execute and deliver any related certificates or documents, and take any other actions which the City Official determines are reasonably required to carry out this Resolution. Approved as to form: City Attorney Date Approved: Kathryn Figley, Mayor Passed by the Council Submitted to the Mayor Approved by the Mayor Filed in the Office of the Recorder ATTEST: Christina Shearer, City Recorder Page 3 - Council Bill No. 2880 Resolution No. 2004 111 MASTER WASTEWATER SYSTEM REVENUE BOND DECLARATION City of Woodburn, Oregon Wastewater Revenue and Refunding Bonds Series 2011A (Current Interest Bonds) And Series 2011B (Deferred Interest Bonds) Executed by the City Official of the City of Woodburn, Oregon As of this day of October, 2011 112 TABLE OF CONTENTS Section1. Findings .......................................................................................... ..............................1 Section2. Definitions ..................................................................................... ............................... l Section 3. Rules of Construction .................................................................... ..............................8 Section 4. Deposit, Pledge and Use of Gross Revenues ................................. ..............................8 Section 5. Bond Funds and Accounts ............................................................. ..............................9 Section6. Rate Covenant ............................................................................... .............................13 Section7. Parity Bonds .................................................................................. .............................14 Section 8. Subordinate Obligations ................................................................ .............................15 Section 9. Separate Utility System ................................................................. .............................16 Section10. General Covenants ........................................................................ .............................16 Section 11. Events of Default and Remedies ................................................... .............................18 Section 12. Amendment of Master Declaration ............................................... .............................21 Section13. Defeasance .................................................................................... .............................24 Section14. BEO System .................................................................................. .............................24 Section 15. Redemption of Bonds .................................................................... .............................26 Section 16. Authentication, Registration and Transfer .................................... .............................27 Section 17. The Series 2011 Bonds ................................................................. .............................28 Appendix A: Form of Wastewater System Revenue Refunding Bond, Series 2011 113 M A S T E R W A S T E W A T E R S Y S T E M B O N D D E C L A R A T I O N THIS MASTER WASTEWATER SYSTEM BOND DECLARATION is executed as of August , 2011, by the City Official of the City of Woodburn, Oregon pursuant to the authority granted to the City Official by City Resolution No. and Resolution No. to establish the terms under which the City's Wastewater Revenue and Refunding Bonds, Series 2011A (Current Interest Bonds), Wastewater Revenue and Refunding Bonds, Series 201113 (Deferred Interest Bonds) and future Parity Bonds may be issued. Section 1. Findings. The City finds 1. The City is authorized by ORS 287A.360 to issue revenue bonds to refund outstanding revenue bonds. The City has adopted Resolution No. and Resolution No. which authorizes the City to execute this Master Wastewater System Revenue Bond Declaration. 2. The City is issuing its Series 2011 Bonds to refund its Oregon Department of Environmental Quality (DEQ) Loan #R98411 dated June 26, 1996, its DEQ Loan #R9412 dated June 25, 1997, its DEQ Loan #R98413 dated , its DEQ Loan #R98414 dated , and its Oregon Economic and Community Development Department Loan No. G98002 dated July 21, 1998, to finance [projects described in the City's Wastewater Facilities Plan /or something more specific], to fund the First Reserve Subaccount, and to pay costs of issuance of the financing. 3. The City executes this Master Wastewater System Revenue Bond Declaration to specify the terms under which the City's Wastewater Revenue and Refunding Bonds, Series 2011A (Current Interest Bonds) and Wastewater Revenue and Refunding Bonds are issued, and to describe the terms under which future obligations may be issued that are secured by a senior lien on Net Revenues of the Wastewater System. Section 2. Definitions. Unless the context clearly requires otherwise, capitalized terms that are used in this Master Declaration and are defined in this Section 2 shall have the meanings defined for those terms in this Section 2. "Adjusted Net Revenues" means the Net Revenues, adjusted for purposes of Section 7.1.C(ii) as provided in Section 7.3. "Annual Bond Debt Service" means in any Fiscal Year the sum of: (1) the amounts of any transfers to the Bond Reserve Account that are described in Section 5.4.13 and any similar requirement that is subsequently established for Parity Bonds; plus (2) the amount of principal and interest required to be paid in that Fiscal Year on all Outstanding Bonds, calculated as follows: (a) Interest which is to be paid from Bond Proceeds shall be subtracted; Page I — Master Wastewater System Bond Declaration 114 (b) Bonds which are subject to scheduled, noncontingent redemption or noncontingent tender shall be deemed to mature on the dates and in the amounts which are subject to mandatory redemption or tender, and only the amount scheduled to be outstanding on the final maturity date shall be treated as maturing on that date; and, (c) Bonds which are subject to contingent redemption or tender shall be treated as maturing on their stated maturity dates. (d) The amount of any Subsidy Payments shall be subtracted from the Bond interest payments for which the Subsidy Payments are scheduled to be paid. "Auditor" means a person authorized by the State Board of Accountancy to conduct municipal audits pursuant to ORS 297.670. "Base Period" means any twelve consecutive months selected by the City or Qualified Consultant out of the most recent twenty -four months preceding the delivery of a Series of Parity Bonds. "BEO" means "book- entry -only" and refers to a system for clearance and settlement of securities transactions through electronic book -entry changes, which eliminates the need for physical movement of securities. "Bond" or "Bonds" means the Series 2011 Bonds and any Parity Bonds. "Bond Account" means the Bond Account described in Section 5.2 of this Master Declaration. "Bond Counsel" means a law firm having knowledge and expertise in the field of municipal law and whose opinions are generally accepted by purchasers of municipal bonds. "Bond Reserve Account" means the Bond Reserve Account in the Sinking Fund described in Section 5.3 of this Master Declaration. "Business Day" means any day except a Saturday, a Sunday, a legal holiday, a day on which the offices of banks in Oregon or New York are authorized or required by law or executive order to remain closed, or a day on which the New York Stock Exchange is closed. "City" means the City of Woodburn, Marion County, Oregon, a municipal corporation of the State of Oregon. "City Council" means the City Council of the City, or its successors. "City Official" means the City Manager or Finance Director or the person designated by either of those officers to act as City Official under this Master Declaration. "Closing" means the date on which a Series of Bonds is delivered in exchange for payment. "Code" means the Internal Revenue Code of 1986, as amended, including the rules and regulations promulgated thereunder. Page 2 — Master Wastewater System Bond Declaration 115 "Construction Fund" means the Wastewater System Construction Fund in the Wastewater Fund, which the City has created to hold proceeds of bonds and other revenues related to capital improvements. "Credit Facility" means a letter of credit, a municipal bond insurance policy, a surety bond, standby bond purchase agreement or other credit enhancement device which is obtained by the City to secure Bonds, and which is issued or provided by a Credit Provider whose long -term debt obligations or claims - paying ability (as appropriate) are rated, at the time the Credit Facility is issued, in one of the two highest rating categories by a Rating Agency which rated the Bonds secured by the Credit Facility. "Credit Provider" means a person or entity providing a Credit Facility. "DTC" means The Depository Trust Company or any other qualified securities depository designated by the City as its successor. "Event of Default" means any event specified in 11.2 of this Master Declaration. "First Reserve Subaccount Reserve Requirement" means the lesser of. (a) Maximum Annual Bond Debt Service on all Outstanding Bonds that are secured by the First Reserve Subaccount, or (b) the amount that was required to be in the First Reserve Subaccount immediately before a Series of Bonds that is secured by the First Reserve Subaccount is issued, plus the Tax Maximum for that Series of Bonds. Maximum Annual Bond Debt Service on all Outstanding Bonds that are secured by the First Reserve Subaccount shall be recalculated as of each First Reserve Subaccount Valuation Date. On the date of closing of the Series 2011 Bonds, the First Reserve Subaccount Reserve Requirement is equal to $ , which is the Maximum Annual Bond Debt Service on the Series 2011 Bonds as of the date of Closing of the Series 2011 Bonds. "First Reserve Subaccount" means the subaccount of the Bond Reserve Account that secures the Series 2011 Bonds and is described in Section 5.4. "First Reserve Subaccount Valuation Date" means the first Business Day of each Fiscal Year, each date on which amounts are withdrawn from the First Reserve Subaccount, and each Closing date for a Series of Bonds that is secured by the First Reserve Subaccount. "Fiscal Year" means the period beginning on July 1 of each year and ending on the next succeeding June 30, or as otherwise defined by State law. "Fitch" means Fitch Investors Service, Inc., its successors and assigns. "Government Obligations" means (i) direct, noncallable obligations of the United States of America (including obligations issued or held in book -entry form on the books of the Department of the Treasury and principal -only and interest -only strips that are issued by the U.S. Treasury); (ii) noncallable obligations the principal of and interest on which are unconditionally guaranteed by the United States of America. Page 3 — Master Wastewater System Bond Declaration 116 "Gross Revenues" means all fees and charges and other revenues that are properly accrued under generally accepted accounting principles as revenues of the Wastewater System, including revenues from product sales, system development charges, and interest earnings on Gross Revenues in the Wastewater Fund. Gross Revenues shall also include transfers out of the Rate Stabilization Fund. However, the term "Gross Revenues" shall not include: (a) The interest income or other earnings derived from the investment of the Rebate Fund or any escrow fund established for the defeasance or refunding of outstanding indebtedness of the City; (b) Any gifts, grants, donations or other moneys received by the City from any State or Federal Agency or other person if such moneys are restricted by law or the grantor to uses inconsistent with the payment of Bonds; (c) The proceeds of any borrowing; (d) The proceeds of any liability or other insurance (excluding business interruption insurance or other insurance of like nature insuring against the loss of revenues); (e) The proceeds of any casualty insurance which the City intends to utilize for repair or replacement of the Wastewater System; (f) The proceeds derived from the sales of assets pursuant to Section 10.9 of this Master Declaration; (g) Any ad valorem or other taxes imposed by the City (except charges or payments for Wastewater System services which become "taxes" within the meaning of Article XI, Section l lb of the Oregon Constitution only because they are imposed on property or property owners); (h) Any income, fees, charges, receipts, profits or other moneys derived by the City from its ownership or operation of any Separate Utility System. "Insurance Policy" means a municipal bond insurance policy issued by an Insurer at the request of the City guaranteeing the scheduled payment of principal of and interest on the Bonds when due. "Insurer" means any person or entity providing an Insurance Policy. "Interest Payment Date" means any date on which Bond interest is scheduled to be paid, and any date on which Bonds are called for redemption. "Master Declaration" means this Master Wastewater System Revenue Refunding Bond Declaration, including any amendments made pursuant to Section 12. "Maximum Annual Bond Debt Service" means the greatest amount of Annual Bond Debt Service that is due in any Fiscal Year, beginning with the Fiscal Year for which the calculation is made, and ending with the last Fiscal Year in which Outstanding Bonds are scheduled to be paid. " Moody's" means Moody's Investors Service, a corporation organized and existing under the laws of the State of Delaware, its successors and their assigns. "Net Revenues" means the Gross Revenues less the Operating Expenses. Page 4 — Master Wastewater System Bond Declaration 117 "Operating Expenses" means all costs which are properly treated as expenses of operating and maintaining the Wastewater System under generally accepted accounting principles. "Operating Expenses" shall also include transfers to the Rate Stabilization Fund that are permitted under Section 4.1.F. However, Operating Expenses do not include: (a) Any rebates or penalties paid from Gross Revenues under Section 148 of the Code; (b) Payments of judgments against the City and payments for the settlement of litigation; (c) Depreciation and amortization of property values or losses, and all amounts treated for accounting purposes as payments for capital expenditures; (d) Debt service payments, paying agent fees, broker - dealer fees and similar charges for the maintenance of borrowings; (e) The expenses of owning, operating or maintaining any Separate Utility System; (f) Expenditures made from any liability insurance proceeds; (g) Expenditures made from any casualty insurance proceeds used to pay for costs of repairing or replacing portions of the Wastewater System; (h) Expenditures made from grant monies regardless of whether such grant funds are dedicated to a specific purpose or available for the general operation, maintenance and repair or replacement of the Wastewater System; and (i) Expenditures allocable to any other funding source which does not constitute Gross Revenues of the Wastewater System. "ORS" means the Oregon Revised Statutes. "Outstanding" refers to all Bonds except Bonds that have been defeased pursuant to Section 13 of this Master Declaration, and Bonds which have matured and not been presented for payment (provided sufficient funds to pay those Bonds have been transferred to the Registrar). "Owner" means a registered owner of a Bond. "Parity Bond" means any bond issued in accordance with Section 7. "Payment Date" means a Principal Payment Date or an Interest Payment Date. "Permitted Investments" means any investments which the City is permitted to make under the laws of the State. "Principal Payment Date" means any date on which any Bonds are scheduled to be retired, whether by virtue of their maturity or by mandatory sinking fund redemption prior to maturity, and the redemption date of any Bonds which have been called for redemption. "Project" means any purpose for which Gross Revenues may be spent. "Qualified Consultant" means an independent engineer, an independent auditor, an independent financial advisor, or similar independent professional consultant of recognized standing and having experience and expertise in the area for which such person or firm is retained by the City Page 5 — Master Wastewater System Bond Declaration 118 for purposes of performing activities specified in this Master Declaration or any Supplemental Declaration. "Rate Stabilization Fund" means the Rate Stabilization Fund described in Section 5.6 of this Master Declaration. "Rating Agency" means Fitch, Moody's, S &P, or any other nationally recognized financial rating Agency which has rated Outstanding Bonds or a Credit Facility at the request of the City. "Record Date" for the Bonds means the fifteenth day of the month preceding the month in which each Interest Payment Date occurs, whether or not a Business Day. "Refundable Obligations" means the City's Oregon Department of Environmental Quality (DEQ) Loan #R98411 dated June 26, 1996, its DEQ Loan #R9412 dated June 25, 1997, its DEQ Loan #R98413 dated , its DEQ Loan #R98414 dated , and its Oregon Economic and Community Development Department Loan No. G98002 dated July 21, 1998. "Registrar" means the registrar and paying agent for the Bonds, which is U.S. Bank National Association on the date of this Master Declaration. "Reserve Credit Event" means the occurrence of any of the following: (a) the withdrawal or suspension of all Reserve Credit Facility Ratings for a Reserve Credit Facility; or (b) the downgrading of all Reserve Credit Facility Ratings for a Reserve Credit Facility below investment grade, or the equivalent rating reasonably determined by the City if rating terminology changes after October, 2011 (As of October, 2011, a rating below investment grade by Moody's is a rating below Baa3, and a rating below investment grade by S &P is a rating below BBB -); or (c) the City properly tenders a request for funds under a Reserve Credit Facility, and the requested funds are not delivered materially in accordance with the terms of such Reserve Credit Facility. "Reserve Credit Facility" means one or more Credit Facilities issued for the purpose of funding, in lieu of cash, all or any portion of the Reserve Requirement for a subaccount in the Reserve Account, under which the Credit Provider agrees to unconditionally provide the City with funds in lieu of withdrawing amounts from that subaccount. "Reserve Credit Facility Rating" means a long -term debt, financial strength or claims - paying ability rating assigned by a Rating Agency to: (a) a provider of a Reserve Credit Facility or (b) to any reinsurer of the obligations of a provider under a Reserve Credit Facility. "Reserve Requirement" means a set of rules for funding a subaccount in the Bond Reserve Account. Each Reserve Requirement shall indicate the amount that is required to be credited to the subaccount, the dates by which that amount must be credited to the subaccount, and the requirements for restoring amounts to the subaccount if amounts are withdrawn to pay Bonds that are secured by the subaccount. The Reserve Requirement for the First Reserve Subaccount is specified in Section 5.4. Page 6 — Master Wastewater System Bond Declaration 119 "S &P" means Standard & Poor's Corporation, a corporation organized and existing under the laws of the State of New York, its successors and their assigns. "Separate Utility System" means any utility property which is declared by the City Council to constitute a system which is distinct from the Wastewater System in accordance with Section 9 "Series" refers to all Bonds authorized by a single ordinance or declaration and delivered in exchange for payment on the same date, regardless of variations in maturity, interest rate or other provisions, unless the closing documents for the Series provide otherwise. "Series 2011 Bonds" means the Series 2011A Bonds and the Series 2011B Bonds. "Series 2011A Bonds" means the City's Wastewater Revenue and Refunding Bonds, Series 2011A (Current Interest Bonds) that are issued pursuant to Section 17 of this Master Declaration. "Series 2011B Bonds" means the City's Wastewater System Revenue Refunding Bonds, Series 2011B that are issued pursuant to Section 17 of this Master Declaration. "Sinking Fund" means the fund in the Wastewater Fund which the City has created to provide for the repayment of bonded debt and the interest on bonded debt. "State" means the State of Oregon. "Subordinate Obligations" means obligations having a lien on the Net Revenues which is subordinate to the lien of the Bonds. Restrictions on Subordinate Obligations are described in Section 8. "Subordinate Obligations Account" means the Subordinate Obligations Account of the Wastewater Fund which is described in Section 5.5. "Subsidy Payments" means an interest subsidy payment that the City is scheduled to receive from the United States Treasury for Bonds such as "Build America Bonds." "Supplemental Declaration" means any declaration, resolution or other document which supplements or amends this Master Declaration, entered into by the City in compliance with Section 12. "Tax Maximum" means, for any Series of Bonds, the lesser of: the greatest amount of principal, interest and premium, if any, required to be paid in any Fiscal Year on such Series; 125% of average amount of principal, interest and premium, if any, required to be paid on such Series during all Fiscal Years in which such Series will be Outstanding, calculated as of the date of issuance of such Series; or, ten percent of the proceeds of such Series, as "proceeds" is defined for purposes of Section 148(d) of the Code. "Valuation Date" means the date or dates on which a subaccount of the Bond Reserve Account shall be valued as prescribed in the Supplemental Declaration authorizing the establishment of such subaccount. Page 7 — Master Wastewater System Bond Declaration 120 "Wastewater Fund" means the collection of funds and accounts used by the City to hold the Gross Revenues and the proceeds of Bonds. "Wastewater System" means all utility property now or hereafter used by the City to provide wastewater services within or without the corporate limits of the City. However, the Wastewater System does not include any Separate Utility System. Section 3. Rules of Construction. In determining the meaning of the provisions of this Master Declaration, the following rules shall apply unless the context clearly requires application of a different meaning: A. References to section numbers shall be construed as references to sections of this Master Declaration. B. References to one gender shall include both genders. C. References to the singular include the plural, and references to the plural include the singular. Section 4. Deposit, Pledge and U se of G ross R evenues. 4.1. All Gross Revenues shall be deposited to and maintained in the Wastewater Fund, and shall be used only as described in this Section as long as any Bonds remain Outstanding. The City shall apply Gross Revenues in the Wastewater Fund on or before the following dates for the following purposes in the following order of priority: A. At any time to pay Operating Expenses which are then due; B. One Business Day prior to each Payment Date, to transfer Net Revenues and Subsidy Payments to the Bond Account in an amount sufficient (with amounts available in the Bond Account) to pay in full all Bond principal, interest and premium, if any, which is due to be paid on that Payment Date; C. On the Closing date for a Series of Bonds and on the first day of each month following a Valuation Date, to transfer Net Revenues to all subaccounts of the Bond Reserve Account then having a balance that is less than their Reserve Requirements, until the balances in all subaccounts of the Bond Reserve Account are equal to their Reserve Requirements; D. On the day on which any rebates or penalties for Bonds are due to be paid to the United States pursuant to Section 148 of the Code, to pay the amounts due to the United States; E. On the dates specified in any proceedings authorizing Subordinate Obligations, the City shall transfer to the Subordinate Obligations Account the Net Revenues required by those proceedings; and, Page 8 — Master Wastewater System Bond Declaration 121 F. On any date, the City may transfer Net Revenues to the Rate Stabilization Fund or spend Net Revenues for any other lawful purpose, but only if all deposits and payments having a higher priority under this Section have been made. 4.2. The City hereby pledges the Net Revenues and the Subsidy Payments to the payment of principal of, premium (if any) and interest on all Bonds. In addition, the City hereby pledges the Net Revenues available for transfer to any subaccount of the Bond Reserve Account to pay amounts due under any Reserve Credit Facility securing any subaccount of the Bond Reserve Account. Pursuant to ORS 287A.310 these pledges of the Net Revenues hereby made by the City shall be valid and binding from the time of the adoption of this Master Declaration. The Net Revenues so pledged and hereafter received by the City shall immediately be subject to the lien of such pledge without any physical delivery or further act. The lien of these pledges shall be superior to all other claims and liens except liens and claims for the payment of Operating Expenses. The City covenants and agrees to take such action as is necessary from time to time to perfect or otherwise preserve the priority of the pledge. Section 5. Bond Funds and Accounts 5.1. So long as Bonds are Outstanding, the City shall maintain the Bond Account, the Bond Reserve Account, the Subordinate Obligations Account and the Rate Stabilization Fund as discrete accounts in the Wastewater Fund. Unless the City restructures the funds and accounts in the Wastewater Fund, the Bond Account, the Bond Reserve Account, the Subordinate Obligations Account and the Rate Stabilization Fund shall be maintained in the Sinking Fund. 5.2. Bond Account. The Bond Account shall be held by the City. Until all Bonds are paid or defeased, amounts in the Bond Account shall be used only to pay Bonds. The City shall transfer sufficient amounts from the Bond Account to the Registrar in time to permit the Registrar to pay all Bond principal, interest and premium (if any) when due in accordance with the Bonds. Amounts in the Bond Account shall be invested only in Permitted Investments. Earnings on the Bond Account shall be credited to the Bond Account. 5.3. Bond Reserve Account. A. The Bond Reserve Account shall be held by the City and the City may create subaccounts in the Bond Reserve Account to secure Bonds. When each subaccount is created, the City shall determine whether the subaccount will secure one or more Series of Bonds. If the City creates a subaccount in the Bond Reserve Account, the City shall, before it issues the first Series of Bonds that is secured by that subaccount, establish the Reserve Requirement for that subaccount and pledge amounts credited to that subaccount to pay the Bonds that are secured by that subaccount. B. The City shall not create any subaccounts in the Bond Reserve Account for any purpose except securing Bonds in accordance with this Master Declaration. Page 9 — Master Wastewater System Bond Declaration 122 5.4. The First Reserve Subaccount and the First Reserve Subaccount Reserve Requirement. A. The First Reserve Subaccount is hereby created in the Bond Reserve Account. The First Reserve Subaccount shall secure only the Series 2011 Bonds and any subsequent Series of Bonds which the City elects to secure with the First Reserve Subaccount. Except as specifically provided in this Section 5.4, amounts credited to the First Reserve Subaccount shall be used only to pay principal, interest and premium, if any, on Bonds that are secured by the First Reserve Subaccount, and only if amounts in the Bond Account are not sufficient to make those payments. The City hereby irrevocably pledges the amounts that are credited to the First Reserve Subaccount to pay the Series 2011 Bonds. Pursuant to ORS 287A.310, this pledge shall be valid and binding from the Closing date of the Series 2011 Bonds. The amounts so pledged and hereafter received by the City shall immediately be subject to the lien of this pledge without any physical delivery or further act, and the lien of this pledge shall be superior to all other claims and liens whatsoever to the fullest extent permitted by ORS 287A.310. B. At Closing of each Series of Bonds that are secured by the First Reserve Subaccount, the City shall deposit into the First Reserve Subaccount an amount sufficient to make the balance in the First Reserve Subaccount equal to the First Reserve Subaccount Reserve Requirement, calculated as if the Series of Bonds being closed is Outstanding. The deposit may be made from Gross Revenues pursuant to Section 4.1.C, from Bond proceeds, or other amounts available to the City, or may be in the form of one or more Reserve Credit Facilities. C. The City covenants to maintain a balance in the First Reserve Subaccount which is equal to the First Reserve Subaccount Reserve Requirement, but solely from deposits of Net Revenues pursuant to Section 4.1.0 and Closing deposits pursuant to Section 5.4.13. The balance in the First Reserve Subaccount shall be equal to the sum of the following amounts, calculated as of the most recent First Reserve Subaccount Valuation Date: the cash credited to the First Reserve Subaccount; plus the value of Permitted Investments in the First Reserve Subaccount; plus the value of all Reserve Credit Facilities that are credited to the First Reserve Subaccount. D. If the balance in the First Reserve Subaccount on a First Reserve Subaccount Valuation Date is less than the First Reserve Subaccount Reserve Requirement, the City shall begin making transfers of Gross Revenues to the First Reserve Subaccount in accordance with Section 4.1.C. (i) Transfers to the First Reserve Subaccount shall be applied first, to reimburse the providers of any Reserve Credit Facilities credited to the First Reserve Subaccount pro rata for amounts advanced under those Reserve Credit Facilities; second, to replenish the balance in the First Reserve Subaccount with cash or Permitted Investments; and third to pay any other amounts owed under a Reserve Credit Facility that is credited to the First Reserve Subaccount Page 10 — Master Wastewater System Bond Declaration 123 (including any interest, fees and penalties associated with any draw under that Reserve Credit Facility). (ii) Transfers under Section 4.1.0 shall commence immediately following each First Reserve Subaccount Valuation Date on which the balance in the First Reserve Subaccount is less than the First Reserve Subaccount Reserve Requirement, and shall continue until the balance in the First Reserve Subaccount is equal to the First Reserve Subaccount Reserve Requirement. (iii) Transfers required under Section 4.1.0 as a result of a Reserve Credit Event shall: 1) be made quarterly; 2) be at least equal to 1/8 of the deficiency discovered on the First Reserve Subaccount Valuation Date on which the balance in the First Reserve Subaccount is less than the First Reserve Subaccount Reserve Requirement; 3) begin three months after the First Reserve Subaccount Valuation Date on which the balance in the First Reserve Subaccount is less than the First Reserve Subaccount Reserve Requirement; and 4) shall continue until the balance in the First Reserve Subaccount is equal to the First Reserve Subaccount Reserve Requirement. E. If the balance in the First Reserve Subaccount on a First Reserve Subaccount Valuation Date is greater than the First Reserve Subaccount Reserve Requirement the City may transfer the excess to the Bond Account or the Subordinate Obligations Account. F. Moneys in the First Reserve Subaccount may be invested only in Permitted Investments that mature no later than the final maturity date of the Bonds that are secured by the First Reserve Subaccount. Earnings on the First Reserve Subaccount shall be credited to that subaccount whenever the balance in that subaccount is less than the First Reserve Subaccount Reserve Requirement. Otherwise, earnings shall be credited to the Bond Account. G. Permitted Investments in the First Reserve Subaccount shall be valued on each First Reserve Subaccount Valuation Date in the following manner: (i) Demand deposits, deposits in the Oregon Short Term Fund and other investments which mature in two years or less after the First Reserve Subaccount Valuation Date shall be valued at their face amount, plus accrued interest; (ii) Investments which mature more than two years after the First Reserve Subaccount Valuation Date and for which bid and asked prices are published on a regular basis in the Wall Street Journal (or, if not there, then in the New York Times) shall be valued at the average of their most recently published bid and asked prices; (iii) Investments which mature more than two years after the First Reserve Subaccount Valuation Date and for which the bid and asked prices are not Page 11 — Master Wastewater System Bond Declaration 124 published on a regular basis in the Wall Street Journal or the New York Times shall be valued at the average bid price quoted by any two nationally recognized government securities dealers (selected by the City in its absolute discretion) at the time making a market in such investments or the bid price published by a nationally recognized pricing service; (iv) Reserve Credit Facilities shall be valued at an amount which is available to be drawn or paid under them; (v) Certificates of deposit and bankers acceptances which mature more than two years after the First Reserve Subaccount Valuation Date shall be valued at their face amount, plus accrued interest; and (vi) Any investment which is not specified above and which matures more than two years after the First Reserve Subaccount Valuation Date shall be valued at its fair market value as reasonably estimated by the City. H. Each Reserve Credit Facility credited to the First Reserve Subaccount shall be valued on each First Reserve Subaccount Valuation Date as provided in this subsection. A Reserve Credit Facility shall be valued at the amount available to be drawn under it as long as no Reserve Credit Event has occurred and is continuing for that Reserve Credit Facility. If a Reserve Credit Event has occurred and is continuing for a Reserve Credit Facility, the Reserve Credit Facility shall have no value. L Withdrawals from the First Reserve Subaccount shall be made in the following order of priority: (i) First, from any cash on deposit in the First Reserve Subaccount; (ii) Second, from the liquidation proceeds of any Permitted Investments on deposit in such First Reserve Subaccount; and (iii) Third, from moneys drawn or paid pro -rata under any Series 2011 Reserve Credit Facilities. All amounts on deposit in the First Reserve Subaccount may be applied to the final payment (whether at maturity or by prior redemption) of Bonds that are secured by the First Reserve Subaccount. Amounts so applied shall be credited against the amounts the City is required to transfer into the Bond Account under Section 4.1.B. K. Amounts in the First Reserve Subaccount may be transferred into escrow to defease Series 2011 Bonds, but only if the balance remaining in the First Reserve Subaccount after the transfer is at least equal to the First Reserve Subaccount Reserve Requirement for the Series 2011 Bonds which remain Outstanding after the defeasance. 5.5. Subordinate Obligations Account. If the City issues Subordinate Obligations, the City shall create and maintain the Subordinate Obligations Account as long as the Subordinate Page 12 — Master Wastewater System Bond Declaration 125 Obligations are outstanding. The Subordinate Obligations Account may be divided into subaccounts, and the City may establish priorities for funding the subaccounts in the Subordinate Obligations Subaccount. Net Revenues shall be deposited into the Subordinate Obligations Account only as permitted by Section 4.1.E. Earnings on the Subordinate Obligations Account shall be credited as provided in the proceedings authorizing the Subordinate Obligations. 5.6. Rate Stabilization Fund. The City shall establish and maintain the Rate Stabilization Fund as long as Bonds are Outstanding. Net Revenues may be transferred to the Rate Stabilization Fund at the option of the City as permitted by Section 4.1.F. Money in the Rate Stabilization Fund may be withdrawn at any time and used for any purpose for which the Gross Revenues may be used. Deposits to the Rate Stabilization Fund increase Operating Expenses for the Fiscal Year in which the deposit is made. Withdrawals from the Rate Stabilization Fund increase Gross Revenues for the Fiscal Year in which the withdrawal is made. The City may adjust deposits to and withdrawals from the Rate Stabilization Fund for a Fiscal Year at any time prior to the date on which the audit for that Fiscal Year is finalized. Earnings on the Rate Stabilization Fund shall be credited to the Wastewater Fund. Section 6. R ate C ovenant 6.1. The City covenants for the benefit of the Owners that it will establish and maintain rates and charges in connection with the operation of the Wastewater System which are sufficient to permit the City to pay all Operating Expenses and all lawful charges against the Net Revenues, and to make all transfers required by this Master Declaration to the Bond Account, the Bond Reserve Account and the Subordinate Obligations Account, and to pay any franchise fees or similar charges imposed by the City on the Wastewater System or its operations. 6.2. The City covenants for the benefit of the Owners of all Bonds that it shall charge rates and fees in connection with the operation of the Wastewater System which, when combined with other Gross Revenues, but without regard to system development charges, are adequate to generate Net Revenues each Fiscal Year at least equal to one hundred ten percent (110.00 %) of Annual Bond Debt Service due in that Fiscal Year. 6.3. The City covenants for the benefit of the Owners of all Bonds that it shall charge rates and fees in connection with the operation of the Wastewater System which, when combined with other Gross Revenues, are adequate to generate Net Revenues each Fiscal Year at least equal to one hundred twenty -five percent (125.00 %) of Annual Bond Debt Service due in that Fiscal Year. 6.4. The City shall determine whether it complied with Sections 6.2 and 6.3 for each Fiscal Year not later than sixty (60) days after the beginning of the subsequent Fiscal Year, based on the financial information available to the City at that time, and compliance with Sections 6.2 and 6.3 shall be determined based on that financial information. A failure to comply with Sections 6.2 and 6.3 shall not constitute an Event of Default if, within 120 Page 13 — Master Wastewater System Bond Declaration 126 days after the beginning of the subsequent Fiscal Year, the City implements the recommendations of a Qualified Consultant that is engaged by the City to deliver written recommendations for a schedule of rates and charges or other actions which the Qualified Consultant reasonably projects will permit the City to comply with Sections 6.2 and 6.3 for the remainder of the Fiscal Year in which the recommendations are delivered to the City (with calculations for the partial year made on an annualized basis). Section 7. Parity Bonds 7.1. The City may issue Parity Bonds to provide funds for any purpose relating to the Wastewater System, but only if A. No Event of Default under this Master Declaration or any Supplemental Declaration has occurred and is continuing; B. At the time of the issuance of the Parity Bonds there is no deficiency in the Bond Account, and the balance in the Bond Reserve Account is at least equal to the Reserve Requirement; C. There shall have been filed with the City either: (i) A certificate of the City Official stating that the Net Revenues (adjusted as provided in Section 7.2) for the Base Period were not less than one hundred twenty -five percent (125.00 %) of average Annual Bond Debt Service on all then Outstanding Bonds, calculated as of the date the Parity Bonds are issued and with the proposed Parity Bonds treated as Outstanding; or (ii) A certificate or opinion of a Qualified Consultant: (a) Stating the amount of the Adjusted Net Revenues for each of the five Fiscal Years after the last Fiscal Year for which interest on the Parity Bonds is, or is expected to be, capitalized, or, if interest will not be capitalized, for each of the five Fiscal Years after the proposed Parity Bonds are issued; (b) Concluding that the respective amounts of Adjusted Net Revenues in each of the first four Fiscal Years described in Section 7.1.C(ii)(a) are at least equal to one hundred twenty -five percent (125.00 %) of the Annual Bond Debt Service for each of those respective Fiscal Years on all Outstanding Bonds, with the proposed Parity Bonds treated as Outstanding; (c) Concluding that the amount of Adjusted Net Revenues in the fifth Fiscal Year described in Section 7.1.C(ii)(a) is at least equal to one hundred twenty -five percent (125.00 %) of the average Annual Bond Debt Service, calculated for the period beginning with that fifth Fiscal Year on all then Outstanding Bonds, with the proposed Parity Bonds treated as Outstanding. Page 14 — Master Wastewater System Bond Declaration 127 7.2. Net Revenues may be adjusted for purposes of Section 7.1.C(i) by adding any Net Revenues the City Official calculates the City would have had during the Base Period because of increases in Wastewater System rates, fees and charges which have been adopted by the City on or before the date the Parity Bonds are issued. 7.3. Adjusted Net Revenues for purposes of Section 7.1.C(ii) shall be computed by adjusting the Net Revenues for the Base Period in any of the following ways: A. If the proposed Parity Bonds are being issued for the purpose of acquiring operating Wastewater System utility properties having an earnings record, the Qualified Consultant may estimate the effect on the Net Revenues for the Base Period if the Wastewater System utility properties had been part of the Wastewater System during the Base Period. The estimate shall be based on the operating experience and records of the City and any available financial records relating to the Wastewater System utility properties which will be acquired; B. To reflect any changes in rates and charges which the Qualified Consultant determines are reasonable; C. To reflect any customers added to the Wastewater System after the beginning of the Base Period and prior to the date of the Qualified Consultant's certificate; and D. If extensions of or additions to the Wastewater System are in the process of construction on the date of the Qualified Consultant's certificate, or if the proceeds of the Bonds being issued are to be used to acquire or construct extensions of or additions to the Wastewater System, to reflect any additional Net Revenues not included in the preceding paragraphs that will be derived from such additions and extensions (after deducting the estimated increase in operating and maintenance expenses resulting from such additions and extensions). 7.4. The City may issue Parity Bonds to refund Outstanding Bonds without complying with Section 7.1 if the refunded Bonds are defeased on the date of delivery of the refunding Parity Bonds and if the Annual Bond Debt Service on the refunding Parity Bonds does not exceed the Annual Bond Debt Service on the refunded Bonds in any Fiscal Year in which the refunding Bonds are Outstanding by more than $5,000. 7.5. All Parity Bonds issued in accordance with this Section 7 shall have a lien on the Net Revenues which is equal to the lien of all other Outstanding Bonds. Section 8. Subordinate Obligations The City may issue Subordinate Obligations only if 8.1. The Subordinate Obligations are payable solely from amounts permitted to be deposited in the Subordinate Obligations Account pursuant to Section 4.1.E; Page 15 — Master Wastewater System Bond Declaration 128 8.2. The Subordinate Obligations state clearly that they are secured by a lien on or pledge of the Net Revenues which is subordinate to the lien on, and pledge of, the Net Revenues for the Bonds. Section 9. Separate Utility System The City may declare property which the City owns and is part of the Wastewater System (but has a value of less than five percent of the Wastewater System at the time of the declaration), and property which the City has not yet acquired but would otherwise become part of the Wastewater System, to be part of a Separate Utility System. The City may pay costs of acquiring, operating and maintaining Separate Utility Systems from Net Revenues, but only if there is no deficit in the Bond Account or the Bond Reserve Account. The City may issue obligations which are secured by the revenues produced by the Separate Utility System, and may pledge the Separate Utility System revenues to pay those obligations. In addition, the City may issue Subordinate Obligations to pay for costs of a Separate Utility System, and may pledge the revenues of the Separate Utility System to pay the Subordinate Obligations. Section 10. General Covenants The City hereby covenants and agrees with the Owners of all Outstanding Bonds as follows: 10.1. The City shall promptly cause the principal, premium, if any, and interest on the Bonds to be paid as they become due in accordance with the provisions of this Master Declaration and any Supplemental Declaration. 10.2. The City shall maintain complete books and records relating to the operation of the Wastewater System and all City funds and accounts in accordance with generally accepted accounting principles, shall cause such books and records to be audited annually at the end of each Fiscal Year, and shall have an audit report prepared by the Auditor and made available for the inspection of Owners. 10.3. The City shall not issue obligations which have a lien on the Net Revenues that is superior to the lien of the Bonds except for obligations to pay Operating Expenses. 10.4. The City shall promptly deposit the Gross Revenues and other amounts described in this Master Declaration into the funds and accounts specified in this Master Declaration. 10.5. The City shall work in good faith to cause the Wastewater System to be operated at all times in a safe, sound, efficient and economic manner in compliance with all health, safety and environmental laws, regulatory body rules, regulatory body orders and court orders applicable to the City's operation and ownership of the Wastewater System. 10.6. The City shall maintain the Wastewater System in good repair, working order and condition. Page 16 — Master Wastewater System Bond Declaration 129 10.7. The City shall not enter into any agreement to provide Wastewater System products or services at a discount from published rate schedules, and that it will not provide free Wastewater System products or services except in the case of emergencies. 10.8. The City shall at all times maintain with responsible insurers all such insurance on the Wastewater System as is customarily maintained with respect to works and properties of like character against accident to, loss of or damage to such works or properties. A. The net proceeds of insurance against material accident to or material destruction of the Wastewater System shall be used to repair or rebuild the damaged or destroyed Wastewater System, and to the extent not so applied, will be applied to the payment or redemption of the Bonds. B. The insurance described in Section 10.8 shall be in the form of policies or contracts for insurance with insurers of good standing and shall be payable to the City, or in the form of self - insurance by the City. The City shall establish such fund or funds or reserves which it deems are necessary to provide for its share of any such self - insurance. 10.9. The City shall not, nor shall it permit others to, sell, mortgage, lease or otherwise dispose of or encumber all or any portion of the Wastewater System except: A. The City may dispose of all or substantially all of the Wastewater System, only if the City pays all Bonds or defeases them pursuant to Section 13. B. Except as provided in Section 10.9.C, the City will not dispose of any part of the Wastewater System in excess of 5% of the value of the Wastewater System in service unless prior to such disposition either: (i) There has been filed with the City a certificate of a Qualified Consultant stating that such disposition will not impair the ability of the City to comply with the rate covenants contained in Section 6.1 of this Master Declaration; or (ii) Provision is made for the payment, redemption or other defeasance of a principal amount of Bonds equal to the greater of the following amounts: (a) An amount which will be in the same proportion to the net principal amount of Bonds then Outstanding (defined as the total principal amount of Bonds then Outstanding less the amount of cash and investments in the Sinking Fund) that the Gross Revenues attributable to the part of the Wastewater System sold or disposed of for the 12 preceding months bears to the total Gross Revenues for such period; or (b) An amount which will be in the same proportion to the net principal amount of Bonds then Outstanding that the book value of the part of the Wastewater System sold or disposed of bears to the book value of the Wastewater System immediately prior to such sale or disposition. Page 17 — Master Wastewater System Bond Declaration 130 C. The City may dispose of any portion of the Wastewater System that has become unserviceable, inadequate, obsolete, or unfit to be used or no longer necessary for use in the operation of the Wastewater System. D. If the ownership of all or part of the Wastewater System is transferred from the City through the operation of law, the City shall to the extent authorized by law, reconstruct or replace such transferred portion using any proceeds of the transfer unless the City Council reasonably determines that such reconstruction or replacement is not in the best interest of the City and the Owners, in which case any proceeds shall be used for the payment, redemption or defeasance of the Bonds. Section 11. Events of Default and Remedies. 11.1. Continuous Operation Essential. The City Council of the City hereby finds and determines that the continuous operation of the Wastewater System and the collection, deposit and disbursement of the Net Revenues in the manner provided in this Master Declaration and in any Supplemental Declaration are essential to the payment and security of the Bonds, and the failure or refusal of the City to perform the covenants and obligations contained in this Master Declaration or any such Supplemental Declaration will endanger the necessary continuous operation of the Wastewater System and the application of the Net Revenues to the operation of the Wastewater System and the payment of the Bonds. 11.2. Events of Default. The following shall constitute "Events of Default ": A. If the City shall fail to pay any Bond principal or interest when due, either at maturity, upon exercise of a right of tender, by proceedings for redemption or otherwise; B. Except as provided in Section 6.4 and 11.2.F, if the City shall default in the observance and performance of any other of its covenants, conditions and agreements in this Master Declaration, if such default continues for thirty (30) days after the City receives a written notice, specifying the Event of Default and demanding the cure of such default, from a Credit Provider or from the Owners of not less than 20% in aggregate principal amount of the Bonds Outstanding; C. If the City shall sell, transfer, assign or convey any properties constituting the Wastewater System in violation of Section 10.9; D. If an order, judgment or decree shall be entered by any court of competent jurisdiction: (i) Appointing a receiver, trustee or liquidator for the City or the whole or any part of the Wastewater System; (ii) Approving a petition filed against the City seeking the bankruptcy, arrangement or reorganization of the City under any applicable law of the United States or the State; or Page IS — Master Wastewater System Bond Declaration 131 (iii) Assuming custody or control of the City or of the whole or any part of the Wastewater System under the provisions of any other law for the relief or aid of debtors and such order, judgment or decree shall not be vacated or set aside or stayed (or, in case custody or control is assumed by said order, such custody or control shall not be otherwise terminated) within sixty (60) days from the date of the entry of such order, judgment or decree; or E. If the City shall: (i) Admit in writing its inability to pay its debts generally as they become due; (ii) File a petition in bankruptcy or seeking a composition of indebtedness under any state or federal bankruptcy or insolvency law; (iii) Consent to the appointment of a receiver of the whole or any part of the Wastewater System; or (iv) Consent to the assumption by any court of competent jurisdiction under the provisions of any other law for the relief or aid of debtors of custody or control of the City or of the whole or any part of the Wastewater System. F. Exception. It shall not constitute an Event of Default under 11.2.13 if the default cannot practicably be remedied within thirty (30) days after the City receives notice of the default, so long as the City promptly commences reasonable action to remedy the default after the notice is received, and continues reasonable action to remedy the default until the default is remedied. G. Remedies. If an Event of Default occurs, any Owner may exercise any remedy available at law or in equity. However, the Bonds shall not be subject to acceleration or mandatory redemption upon an Event of Default. H. Books of City Open to Inspection. (i) The City covenants that if an Event of Default shall have happened and shall not have been remedied, the books of record and account of the City and all other records relating to the Wastewater System shall at all reasonable times be subject to the inspection and use of any persons holding at least twenty percent (20 %) of the principal amount of Outstanding Bonds and their respective agents and attorneys. (ii) The City covenants that if the Event of Default shall happen and shall not have been remedied, the City will continue to account, as a trustee of an express trust, for all Net Revenues and other moneys, securities and funds pledged under this Master Declaration. L Appointment of Trustee. Whenever any Event of Default exists, Owners representing 51 percent or more of the Outstanding Bonds may appoint a commercial bank with a Page 19 — Master Wastewater System Bond Declaration 132 reported capital and surplus in excess of $50 million as trustee (the "Trustee ") to represent the interests of said Owners. Trustee Duties Upon Default. (i) Upon the occurrence of an Event of Default the Trustee may pursue any other available remedy at law or in equity to enforce the payment of the principal of, premium, if any, and interest on the outstanding Bonds, and to enforce any rights of the Trustee under or with respect to the Master Declaration. (ii) In addition, upon the occurrence of an Event of Default, and upon the filing of a suit or other commencement of judicial proceedings to enforce the rights of the Trustee and of the Owners under the Master Declaration, the Trustee will be entitled, as a matter of right, to the appointment of a receiver or receivers of the Net Revenues and other amounts pledged under the Master Declaration, pending such proceedings, with such powers as the court making such appointment may confer. (iii) If an Event of Default has occurred and be continuing and if requested so to do by the Owners of at least 25% in aggregate principal amount of Outstanding Bonds and indemnified as provided in the Master Declaration, the Trustee will be obligated to exercise such one or more of the rights and powers conferred by this Master Declaration, as the Trustee, being advised by counsel, deems most expedient in the interest of the Owners. (iv) If a Trustee has been appointed pursuant to 11.2.1, no Owner of any Bond shall have the right to institute any suit, action or proceeding at law or in equity, for any remedy under the Master Declaration, unless: (a) such Owner has previously given to the Trustee written notice of the occurrence of an Event of Default; (b) the Owners of a majority in aggregate principal amount of all the Bonds then Outstanding have requested the Trustee in writing to exercise its powers under the Master Declaration; (c) said Owners have tendered to the Trustee indemnity reasonably acceptable to the Trustee against the costs, expenses and liabilities to be incurred in compliance with such request; and (d) the Trustee has refused or failed to comply with such request for a period of 60 days after such written request has been received by the Trustee and said tender of indemnity is made to the Trustee. (v) Pursuant to the Master Declaration, if the Trustee takes any judicial or other action in an Event of Default the Trustee has full power in its direction with respect to any continuance, discontinuance, withdrawal, compromise, Page 20 — Master Wastewater System Bond Declaration 133 settlement or other disposition of such action, unless opposed by the written request of the Owners of a majority in aggregate principal amount of the Outstanding Bonds. The Trustee is appointed attorney -in -fact of the Owners for the purpose of bringing any suit action or proceedings in an Event of Default. K. Waivers of Event of Default. (i) No delay or omission of any Owner or of the Trustee to exercise any right or power arising upon the happening of an Event of Default shall impair any right or power or shall be construed to be a waiver of any such Event of Default or to be an acquiescence therein; and every power and remedy given by this Section 11 to the Owners and to the Trustee may be exercised from time to time and as often as may be deemed expedient by the Owners and /or the Trustee as applicable. (ii) The owners of not less than fifty percent (50 %) in principal amount of the affected Bonds that are at the time Outstanding, or their attorneys -in -fact duly authorized, or the Trustee may, on behalf of the Owners of all of affected Bonds, waive any past default under this Master Declaration with respect to such Bonds and its consequences, except a default in the payment of the principal of, premium, if any, or interest on any of the Bonds. No such waiver shall extend to any subsequent or other default or impair any right consequent thereon. L. Remedies Granted in Master Declaration Not Exclusive. No remedy by the terms of this Master Declaration conferred upon or reserved to the Owners is intended to be exclusive of any other remedy, but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Master Declaration or existing at law or in equity or by statute on or after the date of adoption of this Master Declaration. Section 12. Amendment of Master Declaration 12.1. This Master Declaration maybe amended by Supplemental Declaration without the consent of any Owners for any one or more of the following purposes: A. To cure any ambiguity or formal defect or omission in this Master Declaration, B. To add to the covenants and agreements of the City in this Master Declaration, other covenants and agreements to be observed by the City which are not contrary to or inconsistent with this Master Declaration as theretofore in effect; C. To authorize issuance of Bonds or Subordinate Obligations; Page 21 — Master Wastewater System Bond Declaration 134 D. To modify, amend or supplement this Master Declaration or any Supplemental Declaration to qualify this Master Declaration under the Trust Indenture Act of 1939, as amended, or any similar federal statute hereafter in effect or to permit the qualification of any Bonds for sale under the securities laws of any of the states of the United States of America; E. To confirm, as further assurance, any security interest or pledge created under this Master Declaration or any Supplemental Declaration; F. To make any change which, in the reasonable judgment of the City, does not materially and adversely affect the rights of the owners of any Outstanding Bonds; G. So long as a Credit Facility (other than a Reserve Credit Facility) is in full force and effect with respect to the Bonds affected by such Supplemental Declaration, to make any other change which is consented to in writing by the issuer of such Credit Facility other than any change which: (i) Would result in a downgrading or withdrawal of the rating then assigned to the affected Bonds by the Rating Agencies; (ii) Changes the maturity (except as permitted herein), the Interest Payment Dates, interest rates, redemption and purchase provisions, and provisions regarding notices of redemption and purchase applicable to the affected Bonds or diminishes the security afforded by such Credit Facility; (iii) Materially and adversely affects the rights and security afforded to the Owners of any Outstanding Bonds not secured by such Credit Facility; or H. To modify any of the provisions of this Master Declaration or any Supplemental Declaration in any other respect whatever, as long as the modification shall take effect only after all affected Outstanding Bonds cease to be Outstanding. 12.2. This Master Declaration may be amended for any other purpose only upon consent of Owners of not less than fifty -one percent (51 %) in aggregate principal amount of the Bonds outstanding; provided, however, that no amendment shall be valid without the consent of Owners of 100 percent (100 %) of the aggregate principal amount of the Bonds outstanding which: A. Extends the maturity of any Bond, reduces the rate of interest upon any Bond, extends the time of payment of interest on any Bond, reduces the amount of principal payable on any Bond, or reduces any premium payable on any Bond, without the consent of the affected Owner; or B. Reduces the percent of Owners required to approve Supplemental Declarations. Page 22 — Master Wastewater System Bond Declaration 135 12.3. For purposes of Section 12.2, and subject to Section 12.4, the initial purchaser of a series of Bonds may be treated as the Owner of that Series at the time that series of Bonds is delivered in exchange for payment. 12.4. Except as otherwise expressly provided in a Supplemental Declaration, as long as a Credit Facility (other than a Reserve Credit Facility) securing all or a portion of any Outstanding Bonds is in effect, the issuer of such Credit Facility shall be deemed to be the Owner of the Bonds secured by such Credit Facility: A. At all times for the purpose of the execution and delivery of a Supplemental Declaration or of any amendment, change or modification of this Master Declaration or the initiation by Owners of any action which under this Master Declaration requires the written approval or consent of or can be initiated by the Owners of at least a majority in principal amount of the affected Bonds at the time Outstanding; and following an Event of Default for all other purposes; B. Notwithstanding the foregoing, the issuer of such Credit Facility shall not be deemed to be an Owner secured thereby with respect to any such Supplemental Declaration or of any amendment, change or modification of this Master Declaration which: (i) Would result in a downgrading or withdrawal of the rating then assigned to the affected Bonds by the Rating Agencies; or (ii) Changes the maturity (except as expressly permitted herein), the Interest Payment Dates, interest rates, redemption and purchase provisions, and provisions regarding notices of redemption and purchase applicable to the affected Bonds or diminishes the security afforded by such Credit Facility; or (iii) Reduces the percentage or otherwise affects the classes of affected Bonds, the consent of the Owners of which is required to effect any such modification or amendment. C. In addition and notwithstanding the foregoing, no issuer of a Credit Facility given as security for any Bonds shall be entitled to exercise any rights under this Section during any period where: (i) The Credit Agreement or Credit Facility to which such Credit Provider is a party shall not be in full force and effect; (ii) Such Credit Provider shall have filed a petition or otherwise sought relief under any federal or state bankruptcy or similar law; (iii) Such Credit Provider shall, for any reason, have failed or refused to honor a proper demand for payment under such Credit Facility; or (iv) An order or decree shall have been entered, with the consent or acquiescence of such Credit Provider, appointing a receiver or receivers or the assets of the Page 23 — Master Wastewater System Bond Declaration 136 Credit Provider, or if such order or decree having been entered without the consent or acquiescence of such Credit Provider, shall not have been vacated or discharged or stayed within ninety (90) days after the entry thereof. D. For purposes of determining the percentage of Owners consenting to, waiving or otherwise acting with respect to any matter that may arise under this Master Declaration, the Owners of Bonds which pay interest only at maturity, and mature more than one year after they are issued shall be treated as Owners of Bonds in an aggregate principal amount equal to the accreted value of such Bonds as of the date the Registrar sends out notice of requesting consent, waiver or other action as provided herein. Section 13. Defeasance 13.1. The City shall be obligated to pay Bonds which are defeased pursuant to this Section solely from the money and Government Obligations deposited with the escrow agent or trustee, and the City shall have no further obligation to pay the defeased Bonds from any source except the amounts deposited in the escrow. Bonds shall be deemed defeased if the City: A. irrevocably deposits money or noncallable Government Obligations in escrow with an independent trustee or escrow agent which are calculated to be sufficient for the payment of Bonds without reinvestment which are to be defeased; and B. files with the escrow agent or trustee a report from an independent, certified public accountant verifying the accuracy of calculations indicating that the money and the principal and interest to be received from the Government Obligations are sufficient, without further reinvestment, to pay the defeased Bonds when due; and C. files with the escrow agent or trustee an opinion of nationally recognized bond counsel that the proposed defeasance will not cause the interest component of the Bonds to be includable in gross income under the Code. Section 14. BE O System 14.1. Unless otherwise provided by a Supplemental Declaration, all Bonds shall be subject to the BEO System pursuant to the provisions of this Section 14. 14.2. The Bonds shall be initially issued as a BEO security issue with no Bonds being made available to the Owners upon the execution and delivery of the letter of representations among the Registrar, DTC and the City. Ownership of the Bonds shall be recorded through entries on the books of banks and broker - dealer participants and correspondents that are related to entries on the DTC BEO system. The Bonds shall be initially issued in the form of separate single fully registered typewritten Bonds for each maturity of the Bonds (the "Global Bonds ") in substantially the form attached hereto as Appendix A with such changes as the City Official may approve. Each Global Bond shall be registered in the name of CEDE & CO. as nominee (the "Nominee ") of DTC (DTC and any other qualified securities depository designated by the City as a successor to DTC, collectively Page 24 — Master Wastewater System Bond Declaration 137 the "Depository ") as the "Registered Owner ", and such Global Bonds shall be lodged with the Depository until early redemption or maturity of the Bond issue. The Registrar shall remit payment for the maturing principal and interest on the Bonds to the Owner for distribution by the Nominee for the benefit of the owners (the `Beneficial Owner" or "Record Owner ") by recorded entry on the books of the Depository participants and correspondents. While the Bonds are in BEO form, the Bonds will be available in denominations of $5,000 or any integral multiple thereof. 14.3. In the event the Depository determines not to continue to act as securities depository for the Bonds, or the City determines that the Depository shall no longer so act, then the City will discontinue the BEO system with the Depository. If the City fails to designate another qualified securities depository to replace the Depository or elects to discontinue use of a BEO system, the Bonds shall no longer be a BEO issue and the Registrar and the City shall amend this document to provide for an alternative system of providing notice of redemption and such other matters as need to be updated for the Bonds that is of general acceptance in the municipal bond markets. 14.4. While the Bonds are in BEO form, the City and the Registrar shall have no responsibility or obligation to any participant or correspondent of the Depository or to any Registered Owner on behalf of which such participants or correspondents act as agent for the Owner with respect to: A. The accuracy of the records of the Depository, the Nominee or any participant or correspondent with respect to any ownership interest in the Bonds; B. The delivery to any participant or correspondent or any other person, other than an Owner as shown in the registration books maintained by the Registrar, of any notice with respect to the Bonds, including any notice of prepayment; C. The selection by the Depository of the beneficial interest in Bonds to be redeemed prior to maturity; or D. The payment to any participant, correspondent, or any other person other than the owner of the Bonds as shown in the registration books maintained by the Registrar, of any amount with respect to principal of or interest on the Bonds. 14.5. Notwithstanding the BEO system, the City may treat and consider the Owner in whose name each Bond is registered in the registration books maintained by the Registrar as the Owner and absolute owner of such Bond for the purpose of payment of principal and interest with respect to such Bond, or for the purpose of giving notices of redemption and other matters with respect to such Bond, or for the purpose of registering transfers with respect to such Bond, or for all other purposes whatsoever. The City shall pay or cause to be paid all principal and interest on the Bonds only to or upon the order of the Registered Owner, as shown in the registration books maintained by the Registrar, or their respective attorneys duly authorized in writing, and all such payments shall be valid and effective to Page 25 — Master Wastewater System Bond Declaration 138 fully satisfy and discharge the City's obligation with respect to payment thereof to the extent of the sum or sums so paid. 14.6. Upon delivery by the Depository to the City and to the Owner of written notice to the effect that the Depository has determined to substitute a new nominee in place of the Nominee, then the word "Nominee" in this Master Declaration shall refer to such new nominee of the Depository, and upon receipt of such notice, the City shall promptly deliver a copy thereof to the Registrar. The Depository shall tender the Bonds it holds to the Registrar for re- registration. Section 15. Redemption of Bonds 15.1. Unless otherwise provided by a Supplemental Declaration, all Bonds shall be subject to the redemption terms of this Section 15. 15.2. The City reserves the right to purchase Bonds in the open market. 15.3. If Bonds are subject to mandatory redemption the Registrar shall, without further action by the City, select the particular Bonds to be redeemed in accordance with the mandatory redemption schedule, by lot within each maturity, call the selected Bonds, and give notice of their redemption in accordance with this Section 15. 15.4. If certain maturities of Bonds are subject to both optional and mandatory redemption, the City may elect to apply any of those Bonds which it has previously optionally redeemed. In addition, if the City purchases Bonds which are subject to mandatory redemption, the City may elect to apply against the mandatory redemption requirement any such Bonds which it has previously purchased. If the City makes such an election, it shall notify the Registrar not less than sixty days prior to the mandatory redemption date to which the election applies. 15.5. So long as the BEO- System remains in effect with respect to the Bonds, the Registrar shall notify the Depository of any early redemption in the time period required by the Depository but in no event shall the City be required to give more than 30 days notice of early redemption. The City shall provide such information in connection with an early redemption as required by the letter of representations submitted to DTC in connection with the issuance of the Bonds. 15.6. During any period in which the BEO System is not in effect with respect to the Bonds, unless waived by any Owner of the Bonds to be redeemed, official notice of any redemption of Bonds shall be given by the Registrar on behalf of the City in the manner determined under Section 14.3. All such official notices of redemption shall be dated and shall state: A. The redemption date; B. The redemption price; Page 26 — Master Wastewater System Bond Declaration 139 C. If less than all Outstanding Bonds are to be redeemed, the identification (and, in the case of partial redemption, the respective principal amounts) of the Bonds to be redeemed; D. That on the redemption date the redemption price will become due and payable upon each such Bond or portion thereof called for redemption, and that interest thereon shall cease to accrue from and after said date; and E. The place where such Bonds are to be surrendered for payment of the redemption price, which place of payment shall be the principal office of the Registrar. 15.7. Any notice of optional redemption may state that the optional redemption is conditioned upon receipt by the Registrar of moneys sufficient to pay the redemption price of the Bonds to be redeemed or upon the satisfaction of any other condition, and /or that such notice may be rescinded upon the occurrence of any other event, and any notice so given may be rescinded at any time before payment of such redemption price if any such condition so specified is not satisfied or if any such other event occurs. Notice of such rescission or of the failure of any such condition shall be given by the Registrar to affected owners of Bonds as promptly as practicable. 15.8. Unless Section 15.7 applies, the City shall deposit with the Registrar, on or before the redemption date, an amount of money sufficient to pay the redemption price of all the Bonds or portions of Bonds which are to be redeemed on that date. 15.9. Unless Section 15.7 applies, Bonds which have been called for redemption shall cease to bear interest on the redemption date. Section 16. Authentication, Registration and Transfer 16.1. The provisions of this Section 16 apply only if the Bonds cease to be a BEO issue, and unless otherwise specified in a Supplemental Declaration. 16.2. No Bond shall be entitled to any right or benefit under this Master Declaration unless it shall have been authenticated by an authorized officer of the Registrar. The Registrar shall authenticate all Bonds to be delivered at Closing, and shall additionally authenticate all Bonds properly surrendered for exchange or transfer pursuant to this Master Declaration. 16.3. All Bonds shall be in registered form. U.S. Bank National Association is hereby appointed to serve as Registrar for the Bonds. A successor Registrar may be appointed for the Bonds by ordinance or resolution of the City. The Registrar shall provide notice to Owners of any change in the Registrar not later than the Bond payment date following the change in Registrar. 16.4. The ownership of all Bonds shall be entered in the Bond register maintained by the Registrar and the City and Registrar may treat the person listed as owner in the Bond register as the owner of the Bond for all purposes. Page 27 — Master Wastewater System Bond Declaration 16.5. The Registrar shall mail each interest payment on the Interest Payment Date (or the next Business Day if the Interest Payment Date is not a Business Day) to the name and address of the Owner, as that name and address appear on the Bond register as of the Record Date. If payment is so mailed, neither the City nor the Registrar shall have any further liability to any party for such payment. 16.6. Bonds may be exchanged for an equal principal amount of Bonds of the same maturity which are in different authorized denominations, and Bonds may be transferred to other owners if the Owner submits the following to the Registrar: A. Written instructions for exchange or transfer satisfactory to the Registrar, signed by the Owner or his attorney in fact and guaranteed or witnessed in a manner satisfactory to the Registrar; and B. The Bonds to be exchanged or transferred. 16.7. The Registrar shall not be required to exchange or transfer any Bonds submitted to it during any period beginning with a Record Date and ending on the next following payment date; however, such Bonds shall be exchanged or transferred promptly following the payment date. 16.8. The Registrar shall not be required to exchange or transfer any Bonds which have been designated for redemption if such Bonds are submitted to it during the fifteen -day period preceding the designated redemption date. 16.9. For purposes of this Section, Bonds shall be considered submitted to the Registrar on the date the Registrar actually receives the materials described in Section 16.6. 16.10. The City may alter these provisions regarding registration and transfer by mailing notification of the altered provisions to all Owners. The altered provisions shall take effect on the date stated in the notice, which shall not be earlier than 45 days after notice is mailed. Section 17. T he Ser ies 2011 Bonds. 17.1. The Series 2011A Bonds A. Pursuant to the authority of the City Resolution No. and City Resolution No. and this Master Declaration, the City has issued its Wastewater Revenue and Refunding Bonds, Series 2011A (Current Interest Bonds), in the aggregate principal amount of $ . The Series 2011A Bonds shall be Bonds as defined in this Master Declaration. The Series 2011A Bonds shall bear interest payable on June 1 and December 1 of each year at the following rates, commencing December 1, 2011, and shall mature in the following years in the following principal amounts: Maturity Date Principal Interest CUSIP Number (June 1) Amount ($) Rate ( %) (Base ) Page 28 — Master Wastewater System Bond Declaration 141 B. The Series 2011A Bonds shall be special obligations of the City, and shall be payable solely from the Net Revenues and amounts required to be deposited in the Bond Account and First Reserve Subaccount as required and as provided by this Master Declaration. C. The Series 2011A Bonds shall be in substantially the form attached as Appendix A and shall be signed with the facsimile or manual signature of a City Official. D. The Series 2011A Bonds maturing in years 2012 through 20, inclusive, are not subject to optional redemption prior to maturity. The Series 2011A Bonds maturing on June 201 and on any date thereafter are subject to redemption at the option of the City prior to their stated maturity dates at any time on or after June 1, 201 as a whole or in part, and if in part, with maturities to be selected by the Issuer and by DTC or by lot within a maturity at a price of par, plus accrued interest, if any, to the date of redemption. E. Tax - Exempt Status: (i) The City covenants for the benefit of the Owners of the Series 2011A Bonds to comply with all provisions of the Code which are required for interest on the Series 201 IA Bonds to be excluded from gross income for federal taxation purposes. In determining what actions are required to comply, the City may rely on an opinion of Bond Counsel. The City makes the following specific covenants with respect to the Code: (a) The City will not take any action or omit any action if it would cause the Series 2011A Bonds to become "arbitrage bonds" under Section 148 of the Code; (b) The City shall operate the facilities refinanced with the Series 201 IA Bonds so that the Series 2011A Bonds do not become private activity bonds within the meaning of Section 141 of the Code; Page 29 — Master Wastewater System Bond Declaration 142 (c) The City shall pay, when due, all rebates and penalties with respect to the Series 2011A Bonds which are required by Section 148(f) of the Code. (ii) The covenants contained in Section 17.1.E(i) and any covenants in the closing documents for the Series 2011A Bonds shall constitute contracts with the owners of the Series 2011A Bonds, and shall be enforceable by them. (iii) The Series 2011 Bond proceeds shall be applied as follows: (a) $ of proceeds of the Series 2011A Bonds required to make the balance in the Bond Reserve Account equal to the Reserve Requirement shall be deposited in the Bond Reserve Account. (b) An amount of proceeds of the Series 2011A Bonds required to redeem or defease the Refundable Obligations that are being refunded with the Series 2011A Bonds shall be used to redeem such Refundable Obligations or deposited with the escrow agent for the Refundable Obligations. (c) The balance of the Series 2011A Bond proceeds shall be placed in the Construction Fund, and shall be disbursed only to finance costs incurred in connection with the issuance of the Series 2011A Bonds. 17.2. The Series 2011B Bonds A. Pursuant to the authority of the City Resolution No. and City Resolution No. and this Master Declaration, the City has issued its Wastewater Revenue and Refunding Bonds, Series 2011B (Deferred Interest Bonds), in the aggregate principal amount of $ . The Series 2011B Bonds shall be Bonds as defined in this Master Declaration. The Series 2011B Bonds shall bear interest from the date of delivery. Interest on the Series 2011B Bonds will be payable only at maturity and will be compounded semiannually as of each June 1 and December 1, as provided in the following accreted value table: [accreted value table to be inserted] B. The Series 2011B Bonds shall be special obligations of the City, and shall be payable solely from the Net Revenues and amounts required to be deposited in the Bond Account and First Reserve Subaccount as required and as provided by this Master Declaration. C. The Series 2011B Bonds shall be in substantially the form attached as Appendix A and shall be signed with the facsimile or manual signature of a City Official. D. The Series 2011B Bonds are not subject to optional redemption prior to maturity. E. Tax - Exempt Status: Page 30 — Master Wastewater System Bond Declaration 143 (i) The City covenants for the benefit of the Owners of the Series 2011B Bonds to comply with all provisions of the Code which are required for interest on the Series 2011B Bonds to be excluded from gross income for federal taxation purposes. In determining what actions are required to comply, the City may rely on an opinion of Bond Counsel. The City makes the following specific covenants with respect to the Code: (a) The City will not take any action or omit any action if it would cause the Series 2011B Bonds to become "arbitrage bonds" under Section 148 of the Code; (b) The City shall operate the facilities financed with the Series 2011 Bonds so that the Series 2011B Bonds do not become private activity bonds within the meaning of Section 141 of the Code; (c) The City shall pay, when due, all rebates and penalties with respect to the Series 2011B Bonds which are required by Section 148(f) of the Code. (ii) The covenants contained in Section 17.1.E(i) and any covenants in the closing documents for the Series 2011B Bonds shall constitute contracts with the owners of the Series 2011B Bonds, and shall be enforceable by them. (iii) The Series 2011B Bond proceeds shall be applied as follows: (a) $ of proceeds of the Series 2011B Bonds required to make the balance in the First Reserve Subaccount equal to the First Reserve Subaccount Reserve Requirement shall be deposited in the First Reserve Subaccount. (b) An amount of proceeds of the Series 2011B Bonds required to redeem or defease the Refundable Obligations that are being refunded with the Series 2011B Bonds shall be used to redeem such Refundable Obligations or deposited with the escrow agent for the Refundable Obligations. (c) The balance of the Series 2011B Bond proceeds shall be placed in the Construction Fund, and shall be disbursed only to finance costs incurred in connection with the issuance of the Series 2011B Bonds. 17.3. Earnings from investment of the funds in the Construction Fund shall be maintained in the Construction Fund, and shall be treated and disbursed as Series 2011 Bond proceeds. Construction Fund balances attributable to Series 2011 Bond proceeds which are not needed for the refunding may be transferred to the Bond Account. EXECUTED ON BEHALF OF THE CITY OF WOODBURN BY ITS AS OF THE DAY OF 2011. Page 31 — Master Wastewater System Bond Declaration 144 CITY OF WOODBURN, OREGON 0 authorized "City Official" Page 32 — Master Wastewater System Bond Declaration 145 Appendix A No. R- (<BondNUmben> Form of Series 2011A Bond $«PrincipalAmtNumber>> United States of America State of Oregon Marion County City of Woodburn Wastewater System Revenue Refunding Bond, Series 2011A (Current Interest Bonds) Dated Date: October 1 2011 Interest Rate Per Annum: « CouponRate >>% Maturity Date: 1, oMaturityYeam CUSIP Number: «CUSIPNumbr>> Registered Owner: - - -- -Cede & Co. - - - -- Principal Amount: ----- «PrincipalAmtSpelled>> Dollars - - - -- THE CITY OF WOODBURN, State of Oregon (the "City"), for value received, acknowledges itself indebted and hereby promises to pay to the Registered Owner hereof, or registered assigns, but solely from the sources indicated below, the Principal Amount on the Maturity Date together with interest thereon from the date hereof at the Interest Rate Per Annum indicated above. Interest is payable semiannually on the first days of June and December in each year until maturity or prior redemption, commencing December 1, 2011. Principal and interest payments shall be received by Cede & Co., as nominee of The Depository Trust Company, or its registered assigns, as of the close of business on the fifteenth day of the calendar month immediately preceding the applicable interest payment date. Such payments shall be made payable to the order of "Cede & Co." as nominee of The Depository Trust Company, New York, New York This Series 2011A Bond is not a general obligation or liability of the City, and is payable solely from the Net Revenues of the Wastewater System as provided in the Master Wastewater System Bond Declaration dated October , 2011 (the "Master Declaration"). The City covenants and agrees with the owner of this Series 2011A Bond that it will keep and perform all of the covenants in this Series 2011A Bond and in the Master Declaration. The City has pledged the Net Revenues of the Wastewater System to the payment of principal and interest on this Series 2011A Bond. The Series 2011A Bonds are initially issued as a book - entry -only security issue with no certificates provided to the Series 2011A Bondowners. Records of Series 2011A Bond ownership will be maintained by the City's paying agent and registrar, which is currently U. S. Bank National Association (the "Registrar"), and The Depository Trust Company and its participants. Should the book - entry -only security system be discontinued, the City shall cause the Registrar to authenticate and deliver replacement the Series 2011A Bonds shall be issued in the form of registered Series 2011A Bonds without coupons in the denominations of $5,000 or any integral multiple thereof. Such Series 2011A Bonds may be exchanged for Series 2011A Bonds of the same aggregate principal amount, but different authorized denominations, as provided in the Master Declaration. Any exchange or transfer of this Series 2011A Bond must be registered, as provided in the Master Declaration, upon the Series 2011A Bond register kept for that purpose by the Registrar. Upon registration, a new registered Series 2011A Bond or Series 2011A Bonds, of the same series and maturity and in the same aggregate principal amount, shall be issued to the transferee as provided in the Master Declaration. The Registrar and the City may treat the person in whose name this Series 2011A Bond is registered as its absolute owner for all purposes, as provided in the Master Declaration. The Series 2011A Bondowner may exchange or transfer this Series 2011A Bond only by surrendering it, together with a written instrument of exchange or transfer which is satisfactory to the Registrar and duly executed by the registered owner or their duly authorized attorney, at the principal corporate trust office of the Registrar in the manner and subject to the conditions set forth in the Master Declaration. ., Unless this certificate is presented by an authorized representative of The Depository Trust Company to the issuer or its agent for registration of transfer, exchange or payment, and any certificate issued is registered in the name of Cede & Co. or such other name as requested by an authorized representative of The Depository Trust Company and any payment is made to Cede & Co., ANY TRANSFER, PLEDGE OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL since the registered owner hereof, Cede & Co., has an interest herein. This Series 2011A Bond is one of a series of $ aggregate principal amount of Wastewater System Revenue Refunding Bonds, Series 2011A (Current Interest Bonds), of the City, and is issued by the City for the purpose of refunding loans previously issued by the City to improve its Wastewater System and to finance [projects described in the City's Wastewater Facilities Plan/or something more specific] in full and strict accordance and compliance with all of the provisions of the Constitution and Statutes of the State of Oregon and the charter of the City. The Bonds shall mature and be subject to redemption as described in the final Official Statement for the Bonds which is dated September_, 2011. The Series 2011A Bonds are issuable in the form of registered Series 2011A Bonds without coupons in the denominations of $5,000 or any integral multiple thereof. Series 2011A Bonds may be exchanged for an equal aggregate principal amount of registered Series 2011A Bonds of the same maturity and of any other authorized denominations in the manner, and subject to the conditions set forth in the Master Declaration. This Bond shall remain in the Registrar's custody subject to the provisions of the FAST Balance Certificate Agreement currently in effect between the Registrar and The Depository Trust Company. IT IS HEREBY CERTIFIED, RECITED, AND DECLARED that all conditions, acts, and things required to exist, to happen, and to be performed precedent to and in the issuance of this Series 2011A Bond have existed, have happened, and have been performed in due time, form, and manner as required by the Constitution and Statutes of the State of Oregon; that the issue of which this Series 2011A Bond is a part, and all other obligations of such City, are within every debt limitation and other limits prescribed by such Constitution and Statutes. IN WITNESS WHEREOF, the City Council of the City of Woodburn, Oregon, has caused this Series 2011A Bond to be signed by facsimile signature of its Mayor and attested by facsimile signature of its City Official as of the date indicated above. City of Woodburn, Oregon 147 THIS SERIES 2011A BOND SHALL NOT BE VALID UNLESS PROPERLY AUTHENTICATED BY THE REGISTRAR IN THE SPACE INDICATED BELOW. This Series 2011A Bond is one of a series of $ aggregate principal amount of Wastewater System Revenue Refunding Bonds, Series 2011A (Current Interest Bonds), of the City, issued pursuant to the Master Declaration described herein. Date of authentication: October , 2011. as Registrar Authorized Officer 148 ASSIGNMENT FOR VALUE RECEIVED, the undersigned sells, assigns and transfers unto: (Please insert social security or other identifying number of assignee) this Series 2011 Bond and does hereby irrevocably constitute and appoint as attorney to transfer this Series 2011A Bond on the books kept for registration thereof with the full power of substitution in the premises. Dated: NOTICE: The signature to this assignment must correspond with the name of the registered owner as it appears upon the face of this Series 2011A Bond in every particular, without alteration or enlargement or any change whatever. NOTICE: Signature(s) must be guaranteed by a member of the New York Stock Exchange or a commercial bank or trust company Signature Guaranteed (Bank, Trust Company or Brokerage Firm) Authorized Officer The following abbreviations, when used in the inscription on the face of this Series 2011 Bond, shall be construed as though they were written out in full according to applicable laws or regulations. TEN COM -- tenants in common TEN ENT -- as tenants by the entireties JT TEN -- as joint tenants with right of survivorship and not as tenants in common OREGON CUSTODIANS use the following: CUST UL OREG MIN as custodian for (name of minor) OR UNIF TRANS MIN ACT under the Oregon Uniform Transfer to Minors Act Additional abbreviations may also be used though not in the list above. 149 Form of Series 2011B Bond No. R- «BondNumbei >) $«PrincipalAmtNumber» United States of America State of Oregon Marion County City of Woodburn Wastewater System Revenue Refunding Bond, Series 2011B (Deferred Interest Bonds) Dated Date: October 1 2011 Approximate Yield to Maturity: «CouponRate>>% Maturity Date: June 1, «MaturityYear» CUSIP Number: «CUSIPNumbr» Registered Owner: - - -- -Cede & Co. - - - -- Principal Amount: ----- «PrincipalAmtSpelled» Dollars---- - Final Maturity Amount: THE CITY OF WOODBURN, State of Oregon (the "City "), for value received, acknowledges itself indebted and hereby promises to pay to the Registered Owner hereof, or registered assigns, but solely from the sources indicated below, the Principal Amount on the Maturity Date together with interest thereon from the date hereof at the Approximate Yield to Maturity. The Final Maturity Amount of this Series 2011B Bond represents the original Principal Amount, plus accrued, compounded interest to the Maturity Date. Interest on this Series 2011B Bond will compounded on each June 1 and December 1, commencing December 1, 2011 (each a "Compounding Date "), at the Approximate Yield to Maturity (together with the Principal thereof, the "Accreted Value "). The Accreted Value, as set forth in the Accreted Value Table in the final Official Statement for the Series 2011B Bonds dated September _, 2011 (the "Official Statement"), is the total amount of Principal and accrued interest represented by this Series 2011B Bond determined for each Compounding Date. No payments are made to the Owner of this Series 2011B Bond until the stated Maturity Date. Payments shall be received by Cede & Co., as nominee of The Depository Trust Company, or its registered assigns, as of the close of business on the fifteenth day of the calendar month immediately preceding the applicable Maturity Date. Such payments shall be made payable to the order of "Cede & Co." as nominee of The Depository Trust Company, New York, New York This Series 2011B Bond is not a general obligation or liability of the City, and is payable solely from the Net Revenues of the Wastewater System as provided in the Master Wastewater System Bond Declaration dated October , 2011 (the "Master Declaration"). The City covenants and agrees with the owner of this Series 2011B Bond that it will keep and perform all of the covenants in this Series 2011B Bond and in the Master Declaration. The City has pledged the Net Revenues of the Wastewater System to the payment of principal and interest on this Series 2011B Bond. The Series 2011B Bonds are initially issued as a book - entry -only security issue with no certificates provided to the Series 2011B Bondowners. Records of Series 2011B Bond ownership will be maintained by the City's paying agent and registrar, which is currently U.S. Bank National Association (the "Registrar"), and The Depository Trust Company and its participants. Should the book - entry -only security system be discontinued, the City shall cause the Registrar to authenticate and deliver replacement the Series 2011B Bonds shall be issued in the form of registered Series 2011B Bonds without coupons in the denominations of $5,000 or any integral multiple thereof. Such Series 2011B Bonds may be exchanged for Series 2011B Bonds of the same aggregate principal amount, but different authorized denominations, as provided in the Master Declaration. Any exchange or transfer of this Series 2011B Bond must be registered, as provided in the Master Declaration, upon the Series 2011B Bond register kept for that purpose by the Registrar. Upon registration, a new registered Series 2011B Bond or Series 2011B Bonds, of the same series and maturity and in the same aggregate 150 principal amount, shall be issued to the transferee as provided in the Master Declaration. The Registrar and the City may treat the person in whose name this Series 2011B Bond is registered as its absolute owner for all purposes, as provided in the Master Declaration. The Series 2011B Bondowner may exchange or transfer this Series 2011B Bond only by surrendering it, together with a written instrument of exchange or transfer which is satisfactory to the Registrar and duly executed by the registered owner or their duly authorized attorney, at the principal corporate trust office of the Registrar in the manner and subject to the conditions set forth in the Master Declaration. Unless this certificate is presented by an authorized representative of The Depository Trust Company to the issuer or its agent for registration of transfer, exchange or payment, and any certificate issued is registered in the name of Cede & Co. or such other name as requested by an authorized representative of The Depository Trust Company and any payment is made to Cede & Co., ANY TRANSFER, PLEDGE OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL since the registered owner hereof, Cede & Co., has an interest herein. This Series 2011B Bond is one of a series of $ aggregate principal amount of Wastewater Revenue and Refunding Bonds, Series 2011B (Deferred Interest Bonds), of the City, and is issued by the City for the purpose of refunding loans previously issued by the City to improve its Wastewater System and to finance [projects described in the City's Wastewater Facilities Plan/or something more specific] in full and strict accordance and compliance with all of the provisions of the Constitution and Statutes of the State of Oregon and the charter of the City. The 2011B Bonds are not subject to optional redemption prior to maturity.. The Series 2011B Bonds are issuable in the form of registered Series 2011B Bonds without coupons in the denominations of $5,000 or any integral multiple thereof. Series 2011B Bonds may be exchanged for an equal aggregate principal amount of registered Series 2011B Bonds of the same maturity and of any other authorized denominations in the manner, and subject to the conditions set forth in the Master Declaration. This Bond shall remain in the Registrar's custody subject to the provisions of the FAST Balance Certificate Agreement currently in effect between the Registrar and The Depository Trust Company. IT IS HEREBY CERTIFIED, RECITED, AND DECLARED that all conditions, acts, and things required to exist, to happen, and to be performed precedent to and in the issuance of this Series 2011B Bond have existed, have happened, and have been performed in due time, form, and manner as required by the Constitution and Statutes of the State of Oregon; that the issue of which this Series 2011B Bond is a part, and all other obligations of such City, are within every debt limitation and other limits prescribed by such Constitution and Statutes. IN WITNESS WHEREOF, the City Council of the City of Woodburn, Oregon, has caused this Series 2011B Bond to be signed by facsimile signature of its Mayor and attested by facsimile signature of its City Official as of the date indicated above. City of Woodburn, Oregon 151 THIS SERIES 2011B BOND SHALL NOT BE VALID UNLESS PROPERLY AUTHENTICATED BY THE REGISTRAR IN THE SPACE INDICATED BELOW. This Series 2011B Bond is one of a series of $ aggregate principal amount of Wastewater System Revenue Refunding Bonds, Series 201113, of the City, issued pursuant to the Master Declaration described herein. Date of authentication: October , 2011. as Registrar Authorized Officer 152 ASSIGNMENT FOR VALUE RECEIVED, the undersigned sells, assigns and transfers unto: (Please insert social security or other identifying number of assignee) this Series 2011 Bond and does hereby irrevocably constitute and appoint as attorney to transfer this Series 2011B Bond on the books kept for registration thereof with the full power of substitution in the premises. Dated: NOTICE: The signature to this assignment must correspond with the name of the registered owner as it appears upon the face of this Series 2011B Bond in every particular, without alteration or enlargement or any change whatever. NOTICE: Signature(s) must be guaranteed by a member of the New York Stock Exchange or a commercial bank or trust company Signature Guaranteed (Bank, Trust Company or Brokerage Firm) Authorized Officer The following abbreviations, when used in the inscription on the face of this Series 2011 Bond, shall be construed as though they were written out in full according to applicable laws or regulations. TEN COM -- tenants in common TEN ENT -- as tenants by the entireties JT TEN -- as joint tenants with right of survivorship and not as tenants in common OREGON CUSTODIANS use the following: CUST UL OREG MIN as custodian for (name of minor) OR UNIF TRANS MIN ACT under the Oregon Uniform Transfer to Minors Act Additional abbreviations may also be used though not in the list above. 153 PRELIMINARY OFFICIAL STATEMENT dated , 2011 � o o � a � N O j o � t! N �� o N h 3 w a o 6j N O .. v v� w o V V3 a � o h u u 'a v & o y a .0 •O� 0 O a O e . E o. •v — a 3 v r� N � N � u 3 e v � a u � ._u c e v � o j N w o a h e ", u e r w 3 ZZ o � u v � a o 'a v O u v 0i N v v� o v N NEW ISSUE BOOK -ENTRY Moody's Rating: _ (See "Ratings" herein) In the opinion of K &L Gates LLP, Bond Counsel, assuming compliance with certain covenants of the City, interest on the Bonds is excludable from gross income for federal income tax purposes under existing law. Interest on the Bonds is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations. See "Tax Matters" herein for a discussion of the opinion of Bond Counsel. In the opinion of Bond Counsel, interest on the Bonds is exempt from Oregon personal income tax under existing law. CITY OF WOODBURN MARION COUNTY, OREGON WASTEWATER REVENUE AND REFUNDING BONDS, SERIES 2011 $30,490,000* Series 2011A $3,488,952.40* Series 2011B (Current Interest Bonds) ($5,045,000 Final Maturity Amount) (Deferred Interest Bonds) DATED: Date of Delivery Due: June 1, as shown on inside cover The City of Woodburn, Oregon (the "City ") provides this Official Statement in connection with the issuance of its Wastewater Revenue and Refunding Bonds, Series 2011A (Current Interest Bonds) (the "2011A Bonds ") and its Wastewater Revenue and Refunding Bonds, Series 2011B (Deferred interest Bonds) (the "2011B Bonds ", and collectively with the 2011A Bonds, the "Bonds "). The Bonds mature on June 1 in each of the years and amounts set forth on the inside cover and will bear interest from the Date of Delivery to the dates of maturity at the rates per annum as shown on the inside cover. The Bonds will have a first lien on the Net Revenues of the City's Wastewater System (the "System ") upon payment by the Bonds of certain outstanding borrowings. The Bonds will also be secured by amounts in the First Reserve Subaccount, as described herein. Additional bonds (the "Parity Bonds ") may be issued on a parity lien with the Bonds and any other Parity Bonds, subject to certain conditions described herein. The Bonds are special obligations of the City payable solely from the Net Revenues of the System and amounts in the First Reserve Subaccount. The Bonds are not obligations of Marion County, the State of Oregon, or any other municipal corporation or political subdivision thereof other than the City. The Bonds will be issued as fully registered bonds under a book -entry system, initially registered to 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 Bonds will be made in the principal amount of $5,000, or integral multiples thereof within a single maturity. The purchasers will not receive certificates representing their interest in the Bonds, as long as the Bonds are in book -entry form. Interest on the Bonds will be payable semiannually on June 1 and December 1 of each year, commencing December 1, 2011, to the maturity of the Bonds through the principal corporate trust offices of the registrar and paying agent of the City, currently U.S. Bank National Association (the "Registrar "). For so long as the Bonds are held by DTC in book -entry form, principal and interest payments will be made as described herein. See "The Bonds - Book -Entry System." The Bonds may be subject to optional redemption prior to their stated maturities. The Bonds are being issued to refund all of the City's outstanding Loan Agreement No. R98411 (the "R98411 Loan "), the Loan Agreement, No. R98412 (the "R98412 Loan "), the Loan Agreement, No. R98413 (the "R98413 Loan "), the Loan Agreement No. R98414 (the "R98414 Loan ") and the Loan Agreement No. G98002 (the "G98002 Loan "), to finance various improvements in the Wastewater System, to fund the First Reserve Subaccount and to pay costs of issuance of the Bonds. (See "Redemption Provisions," "Refunding Procedure," "Use of Proceeds," "Security" and "Authorization for Issuance" herein.) The Bonds are offered by the Underwriter when, as and if issued by the City, subject to the opinion as to legality of the Bonds, and tax - exemption of the Bonds by I< &L Gates LLP, Portland, Oregon, Bond Counsel, which opinion will be delivered with the Bonds. The Bonds, in book -entry form, are expected to be available for delivery through the facilities of DTC for delivery by Fast Automated Securities Transfer on or about November 1, 2011 (the "Date of Delivery "). This cover page contains certain information for quick reference only. It is not a summary of this issue. Investors must read the entire official statement to obtain information essential to making an informed investment decision. Preliminary; subject to change. D.A. DAVIDSON p_ CO. 154 CITY OF WOODBURN MARION COUNTY, OREGON WASTEWATER REVENUE AND REFUNDING BONDS, SERIES 2011 DATED: Date of Delivery (Expected to be November 1, 2011) $30,490,000 WASTEWATER REVENUE AND REFUNDING BONDS, SERIES 2011A (Current Interest Bonds) MATURITY SCHEDULE DUE: June 1, as shown below 2012 $ 1,305,000 2022 $ 4,715,000 2013 1,835,000 2023 40,000 2014 1,905,000 2024 45,000 2015 1,980,000 2025 45,000 2016 2,470,000 2026 50,000 2017 2,680,000 2027 55,000 2018 3,040,000 2028 55,000 2019 3,435,000 2029 60,000 2020 3,795,000 2030 60,000 2021 2,890,000 2031 30,000 $3,488,952.40 ($5,045,000 Final Maturity Amount) WASTEWATER REVENUE AND REFUNDING BONDS, SERIES 2011B (Deferred Interest Bonds) MATURITY SCHEDULE DUE: June 1, as shown below Due Original Principal Final Maturity Price per 0011 lune 1 Amounts Amount at Maturity 2014 $ 352,314 $ 370,000 $ 4,761 2015 722,366 780,000 4,631 2021 897,601 1,335,000 3,362 2023 1,516,672 2,560,000 2,962 (1) Preliminary; subject to change. (z) CUSIP is a registered trademark of the American Bankers Association. CUSIP data herein is provided by CUSIP Global Services. The CUSIP numbers are included above for convenience of the holders and potential holders of the Bonds. No assurance can be given that the CUSIP numbers for the Bonds will remain the same after the date of issuance and delivery of the Bonds. 155 CITY OF WOODBURN 270 Montgomery St Woodburn, OR 97071 (503) 982 -5222 Mayor and City Council: Mayor................................................................................ ............................... Kathy Figley CityCouncil ........................................................................... ............................... Dick Pugh Mel Schmidt Pete MacCullum Jim Cox Frank Lonegran Eric Morris Certain Appointed City Officials: City Administrator ....................................................... ............................... Scott Derickson Finance Director .......................................................... ............................... Ignacio Palacios Public Works Director .............................. ............................... ............................Dan Brown Underwriter D. A. DAVIDSON & CO. Two Centerpointe Drive, Suite 400 Lake Oswego, Oregon 97035 (503) 863 -5094 Registrar and Paying Agent U.S. Bank National Association 555 Oak Street PL -6 Portland, Oregon 97204 (503) 275 -5713 Bond Counsel K &L GATES LLP 222 SW Columbia, Suite 1400 Portland, Oregon 97201 (503) 228 -3200 Feasibility Consultant Galardi Rothstein Group 2824 NE 22 Ave. Portland, Oregon 97212 (503) 236 -0002 156 No dealer, broker, salesman or other person has been authorized by the City to give any information or to make any representations, other than those contained in this Official Statement, and if given or made, such other information or representations must not be relied upon as having been authorized by the City. The information in this Official Statement was obtained from sources believed to be reliable, but is not guaranteed as to accuracy or completeness. The Underwriter has reviewed the information in this Official Statement in accordance with, and as a part of, its responsibilities under the federal securities laws as applied to the facts and circumstances of this transaction, but the Underwriter does not guarantee the accuracy or completeness of the information. The information and expressions of opinion herein are subject to change without notice, and neither the delivery of this Official Statement nor any sale hereunder shall create any implication that there has been no change in the financial condition or operations of the City described herein since the date of its distribution. This Official Statement contains, in part, estimates and matters of opinion that are not intended as statements of fact, and no representation or warranty is made as to the correctness of such estimates and opinions or that they will be realized. The following descriptions of the Bonds, the Resolution, the Master Declaration (defined herein) and all references to other documents or materials not claiming to be quoted in full are only brief outlines of some of the provisions and do not claim to summarize or describe all provisions. Copies of such documents may be obtained from the City or the Underwriter. THE BONDS HAVE NOT BEEN REGISTERED WITH THE SECURITIES AND EXCHANGE COMMISSION UNDER THE SECURITIES ACT OF 1933, AS AMENDED. IN MAKING AN INVESTMENT DECISION INVESTORS MUST RELY ON THEIR OWN EXAMINATION OF THE ISSUER AND THE TERMS OF THE OFFERING, INCLUDING THE MERITS AND RISKS INVOLVED. THESE SECURITIES HAVE NOT BEEN RECOMMENDED BY ANY FEDERAL OR STATE SECURITIES COMMISSION OR REGULATORY AUTHORITY. FURTHERMORE, THE FOREGOING AUTHORITIES HAVE NOT CONFIRMED THE ACCURACY OR DETERMINED THE ADEQUACY OF THIS DOCUMENT. ANY REPRESENTATION TO THE CONTRARY MAY BE A CRIMINAL OFFENSE. This Preliminary Official Statement will be "deemed final" by the City, pursuant to Rule 15c2 -12 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as amended, except for information which is permitted to be excluded from this Preliminary Official Statement under said Rule 15c2 -12. In connection with the offering and issuance of the Bonds, the Underwriter may over -allot or effect transactions that stabilize or maintain the market price of the Bonds at a level above that which might otherwise prevail in the open market. Such stabilizing, if commenced, may be discontinued at anytime. Certain statements included or incorporated by reference in this Official Statement constitute "forward - looking statements" within the meaning of Section 27A of the United States Securities Act of 1933, as amended. Such statements are generally identifiable by the terminology used such as "plan," "expect," "estimate," "projection," "budget" or other similar words. No assurance can be given that the future results discussed herein will be achieved and actual results may differ materially from the forecasts described herein. 157 TABLE OFCONTENTS SUMMARYSTATEMENT ................................................................................................. ..............................3 INTRODUCTION .............................................................................................................. ..............................5 DESCRIPTION OF THE BONDS ......................................................................................... ..............................5 Authorization for Issuance ......................................................................................... ..............................5 Principaland Interest ................................................................................................. ..............................5 Registrar and Registration Features ........................................................................... ..............................6 Book -Entry Bonds ....................................................................................................... ..............................6 RedemptionProvisions .............................................................................................. ..............................6 Estimated Sources and Uses of Funds ....................................................................... ..............................7 Useof Proceeds .......................................................................................................... ..............................7 RefundingProcedure ................................................................................................. ..............................8 Security ....................................................................................................................... ..............................8 RateCovenant ............................................................................................................ ..............................9 Fundsand Accounts .................................................................................................. .............................11 ParityBonds .............................................................................................................. .............................12 SubordinateBonds .................................................................................................... .............................12 OtherBond Covenants .............................................................................................. .............................12 THECITY ........................................................................................................................ .............................13 Administration ........................................................................................................... .............................14 BargainingUnits ........................................................................................................ .............................14 BONDED INDEBTEDNESS ............................................................................................... .............................14 OutstandingLong -Term Debt ................................................................................... .............................16 Debt Service Requirements ....................................................................................... .............................17 DebtPayment Record ............................................................................................... .............................17 FutureFinancing ........................................................................................................ .............................17 THESEWER SYSTEM ...................................................................................................... .............................18 Description of the Sewer Treatment Plant ............................................................... .............................18 Description of the Collection and Transmission System ........................................... .............................18 Ratesand Charges ..................................................................................................... .............................18 FINANCIAL INFORMATION ............................................................................................ .............................23 Financial Reporting and Accounting Policies ............................................................ .............................23 Description of Select Funds ....................................................................................... .............................23 Auditing ..................................................................................................................... .............................23 Government -wide Statement of Net Assets ............................................................. .............................24 Government -wide Statement of Activities ............................................................... .............................25 BudgetaryProcess ..................................................................................................... .............................26 GeneralFund Adopted Budget ................................................................................. .............................26 Investments ............................................................................................................... .............................26 PensionSystem ......................................................................................................... .............................27 Cityof Woodburn ...................................................................................................... .............................28 Employer Contribution Rates — City of Woodburn ................................................... .............................29 158 Other Post - Employment Benefits ............................................................................. .............................29 RiskManagement ...................................................................................................... .............................30 THE INITIATIVE AND REFERENDUM PROCESS ............................................................... .............................30 Referendum .............................................................................................................. .............................30 Initiatives ................................................................................................................... .............................30 CityCharter ............................................................................................................... .............................31 LEGAL MATTERS AND LITIGATION ................................................................................ .............................32 Litigation .................................................................................................................... .............................32 TAXMATTERS ................................................................................................................ .............................32 TaxExemption ........................................................................................................... .............................32 Oregon State Tax Exemption .................................................................................... .............................33 CONTINUINGDISCLOSURE ............................................................................................ .............................33 RATING .......................................................................................................................... .............................34 UNDERWRITING ............................................................................................................ .............................34 PRELIMINARY OFFICIAL STATEMENT ............................................................................ .............................34 CONCLUDING STATEMENT ............................................................................................ .............................35 APPROVAL OF OFFICIAL STATEMENT ............................................................................ .............................35 APPENDIX A— ECONOMIC AND DEMOGRAPHIC INFORMATION APPENDIX B — CONTINUING DISCLOSURE CERTIFICATE APPENDIX C —FORM OF LEGAL OPINION APPENDIX D — AUDITED FINANCIAL STATEMENTS 2010 APPENDIX E — BOOK -ENTRY ONLY SYSTEM APPENDIX F — FORM OF MASTER SEWER SYSTEM REVENUE BOND DECLARATION APPENDIX G — FEASIBILITY REPORT 159 CITY OF WOODBURN MARION COUNTY, OREGON WASTEWATER REVENUE AND REFUNDING BONDS, SERIES 2011 $30,490,000* Series 2011A $3,488,952.40* Series 2011B (Current Interest Bonds) ($5,045,000 Final Maturity Amount) (Deferred Interest Bonds) SUMMARY STATEMENT The following summary is qualified in its entirety by reference to the detailed information appearing elsewhere in this Official Statement. No person is authorized to detach this Summary Statement from this Official Statement or to otherwise use it without this entire Official Statement. Certain capitalized terms not otherwise defined herein shall be given definitions provided in the Master Declaration (defined herein), which definitions are included in Appendix F. ISSUER ................. ............................The City of Woodburn, Oregon (the "City ") is located in Marion County, approximately 30 miles south of the City of Portland and 18 miles north of the City of Salem. The City has a 2010 preliminary estimated population of 23,150. (See "The City" and "Appendix A — Economic and Demographic Information. ") AUTHORITY FOR ISSUANCE ... ..........................Under and in accordance with State laws and provisions, specifically Oregon Revised Statutes ( "ORS ") Sections 287A.360, the Bonds are being issued pursuant to Resolution No. (the "Resolution ") adopted by the City Council (the "Council ") on September 26, 2011. The Bonds are also being issued under a Master Wastewater System Revenue Bond Declaration (the "Master Declaration ") to be executed on the Date of Delivery. [ INSURANCE] ....... ............................[If the Bonds are sold with bond insurance, the Master Declaration will provide that those documents may be amended with the consent of the bond insurer of the Bonds and without consent of the owners of the Bonds. The Master Declaration may also have other provisions added at the request of the insurer of the Bonds.] INTEREST AND PRIOR REDEMPTION ................ Interest is payable semi - annually each June 1 and December 1, commencing December 1, 2011, as shown on the inside cover. (See the "Description of the Bonds" herein.) The Bonds may be subject to optional redemption prior to their stated maturities. (See "Redemption and Purchase" herein.) Preliminary; subject to change. 3 160 SOURCE OF REPAYMENT .... ............................The City has pledged in the Master Declaration as security for the payment of the principal of, premium, if any, and interest on the Bonds (1) a first lien on the Net Revenues of the Wastewater System (the "System ") that will take effect once the City's borrowings with outstanding liens on the System have been repaid by the Bonds, and (2) all money and securities held in the First Reserve Subaccount, including the investment income thereon, if any, subject to the provisions of the Master Declaration as described herein. (See "Description of the Bonds - Security" herein.) USE OF PROCEEDS ....... ............................The Bonds are being issued to refund all of the City's outstanding Loan Agreement No. R98411 (the "R98411 Loan "), the Loan Agreement, No. R98412 (the "R98412 Loan "), the Loan Agreement, No. R98413 (the "R98413 Loan "), the Loan Agreement No. R98414 (the "R98414 Loan ") and the Loan Agreement No. G98002 (the "G98002 Loan "), to finance various improvements in the Wastewater System, to fund the First Reserve Subaccount and to pay costs of issuance of the Bonds. (See "The Bonds - Purpose and Use of Proceeds" herein.) 4 161 CITY OF WOODBURN MARION COUNTY, OREGON WASTEWATER REVENUE AND REFUNDING BONDS, SERIES 2011 $30,490,000* Series 2011A $3,488,952.40* Series 2011B (Current Interest Bonds) ($5,045,000 Final Maturity Amount) (Deferred Interest Bonds) INTRODUCTION The City of Woodburn, Oregon (the "City ") furnishes this Official Statement in connection with the offering of the Wastewater Revenue and Refunding Bonds, Series 2011A (Current Interest Bonds) (the "2011A Bonds ") and its Wastewater Revenue and Refunding Bonds, Series 2011B (Deferred interest Bonds) (the "2011B Bonds ", and collectively with the 2011A Bonds, the "Bonds "). This Official Statement, which includes the cover page, inside cover pages and appendices, provides information concerning the City, the Bonds and the City's wastewater system (the "System "). The information set forth herein has been obtained from the City and other sources that are believed to be reliable. The information contained herein should not be construed as representing all conditions affecting the City or the Bonds. Additional information may be obtained from the City. The statements relating to the Resolution and the Master Declaration are in summarized form, and in all respects are subject to and qualified in their entirety by express reference to the provisions of the complete documents. The form of Master Declaration is attached hereto as Appendix F. The summaries of those agreements in this Official Statement are not to be construed as contracts with Owners of the Bonds. DESCRIPTION OF THE BONDS Authorization for Issuance The Bonds are being issued pursuant to Resolution No. adopted by the City Council on September 26, 2011 (the "Resolution "). The Bonds are also being issued under a Master Wastewater System Revenue Refunding Bond Declaration (the "Master Declaration ") to be executed on the Date of Delivery. Principal and Interest The Series 2011A Bonds will be issued in the aggregate principal amount posted on the inside cover of this Official Statement and will be dated and bear interest from the Date of Delivery. The Bonds will mature on the dates and in the principal amounts and will bear interest, payable semiannually, until the maturity of the Bonds as set forth on the inside cover of this Official Statement. Interest on the Bonds will be computed on the basis of a 360 -day year consisting of twelve 30 -day months. The Series 2011B Bonds will be issued in the aggregate principal amount of $3,488,952.40 ($5,045,000 Final Maturity Amount) and will be dated and bear interest from the Date of Delivery. Interest on the Series 2011B Bonds will be payable only at maturity, and will be compounded semiannually (for the accreted value of the Bonds of each maturity as of each June 1 and December 1, see the following "Accreted Value Table "). Interest on the Series 2011B Bonds, which is payable at maturity and is computed on the basis of a 360 -day year consisting of twelve 30 -day months, is included in the Final Maturity Amount. Preliminary; subject to change. 5 162 Accreted Value per $5,000 [TO COME] Registrar and Registration Features The Bonds will be issued in fully registered form and, when issued, will be registered in the name of Cede & Co. as Bond Owner and as nominee for The Depository Trust Company ( "DTC "), New York, New York. DTC will act as securities depository for the Bonds. Individual purchases and sales of the Bonds may be made in book -entry form only in minimum denominations of $5,000 within a single maturity and integral multiples thereof. Purchasers ( "Owners ") will not receive certificates representing their interest in the Bonds. The principal of and interest on the Bonds will be payable by the Registrar, or such other or additional offices as may be specified to the City by the Registrar, to DTC, which, in turn, is obligated to remit such principal and interest to its participants for subsequent disbursement to the Owners of the Bonds, as further described in Appendix E attached hereto. Interest on the Bonds shall be credited to the Beneficial Owners by the DTC Participants. Book -Entry Bonds DTC will act as securities depository for the Bonds. The ownership of one fully registered bond for each maturity of the Bonds, as set forth on the inside cover of this Official Statement, each in the aggregate principal amount of such maturity, will be registered in the name of Cede & Co., as nominee for DTC. See Appendix E attached hereto for additional information. Procedure in the Event of Revisions of Book -Entry Transfer System. If the book - entry -only system is discontinued, the Registrar and the City shall amend the Master Declaration to provide for an alternative system of providing notice and such other matters as need to be updated for the bonds that is of general acceptance in the municipal bond markets. Redemption Provisions Optional Redemption. The 2011A Bonds maturing in years 2012 through 20, inclusive, are not subject to optional redemption prior to maturity. The Bonds maturing on June 1, 20 and on any date thereafter are subject to redemption at the option of the City prior to their stated maturity date at any time on or after June 1, 20, as a whole or in part, at a price of par, plus accrued interest, if any, to the date of redemption. The 2011B Bonds are not subject to optional redemption. For as long as the Bonds are in book -entry only form, if fewer than all of the Bonds of a maturity are called for redemption, the selection of Bonds within a maturity to be redeemed shall be made by DTC in accordance with its operational procedures then in effect. See Appendix E attached hereto. If the Bonds are no longer held in book -entry only form, then the Registrar would select the Bonds for redemption by lot. [Mandatory Redemption. If not previously redeemed under the provisions for optional redemption, the Term 2011A Bonds maturing on June 1, 20 are subject to mandatory redemption (in such manner as the Registrar and DTC will determine or by lot by the Registrar) on June 1 of the following years in the following principal amounts, at a price of par plus accrued interest to the date of redemption:] [TO COME] Notice of Redemption (Book - Entry). So long as the Bonds are in book -entry only form, the Registrar shall notify DTC of an early redemption not less than 20 days prior nor more than 60 days to the date fixed for redemption, 6 163 and shall provide such information as required by a letter of representation submitted to DTC in connection with the issuance of the Bonds. Notice of Redemption (No Book - Entry). During any period in which the Bonds are not in book -entry only form, unless waved by any Owner of the Bonds (as defined herein) to be redeemed, official notice of any redemption of Bonds shall be given by the Registrar on behalf of the City by mailing a copy of an official redemption notice by first class mail, postage prepaid, at least 30 days and no more than 60 days prior to the date fixed for redemption, to the Owners of the Bonds to be redeemed at the address shown on the bond register or at such other address as is furnished in writing by such Owner to the Registrar. Conditional Notice of Redemption. Any notice of optional redemption may state that the optional redemption is conditional upon receipt by the Registrar of moneys sufficient to pay the redemption price of the Bonds that are to be redeemed or upon the satisfaction of any other condition, and /or that such notice may be rescinded upon the occurrence of any other event, and any conditional notice so given may be rescinded at any time before payment of such redemption price if any such condition so specified is not satisfied or if any such other event occurs. Notice of such rescission or of the failure of any such condition shall be given by the Registrar to affected owners of Bonds as promptly as practicable upon the failure of such condition or the occurrence of such other event. Estimated Sources and Uses of Funds The proceeds from the Bonds are estimated to be a lied as follows: Principal Amount Release of Prior Debt Service Reserve Prior Debt Service Fund Contribution Net Original Issue Premium Total Available Proceeds Refunding Requirements New Projects Deposit to First Reserve Subaccount Issuance Costs, Underwriters Discount and Contingency Total Uses of Funds $30,490,000 $3,488,952 $33,978,952 $33,978,952 (1) Amounts will be included in the final Official Statement. Preliminary, subject to change. Use of Proceeds The City previously issued the $4,000,000 Loan Agreement No. R98411 (the "R98411 Loan "), the $25,969,671 Loan Agreement No. R98412 (the "R98412 Loan "), the $700,000 Loan Agreement No. R98413 (the "R98413 Loan "), the $1,110,156 Loan Agreement No. R98414 (the "R98414 Loan ") and the $515,000 Loan Agreement No. G98002 (the "G98002 Loan "), the "Refundable Bonds ". Proceeds of the Bonds will be used to refund all of the City's outstanding Refundable Bonds, to finance various improvements in the Wastewater System, to fund the First Reserve Subaccount and to pay the costs of issuance of the Bonds. The Bonds are being issued so that the City can obtain a benefit of savings in total debt service requirements. The bonds will be used to fund various improvements in the Wastewater System selected for implementation of the Woodburn Wastewater Facilities Plan adopted by City Council in August of 2010. The improvements address near -term regulatory requirements, condition improvements and provide for future capacity. As stipulated in its Mutual Agreement and Order (MAO WQ/M -WE -07 -082) with the Oregon Department of Environmental Quality (DEQ), the City of Woodburn, Oregon, agreed to provide facilities that will enable the Wastewater Facilities to meet temperature and wintertime ammonia limits set forth in the newly DEQ adopted Pudding River total 7 164 maximum daily load (TMDL). These facilities include near -term improvements at wastewater treatment plant, expansion of the poplar tree reuse system, and construction of wetlands for effluent cooling. Additionally funding will be used to build capacity based on growth and condition improvement elements in both treatment and collections that are needed to improve operability, maintainability and related deficiencies in the system. Refunding Procedure The proceeds of the Bonds will be used to provide funds to redeem all of the City's R98411 Loan, the R98412 Loan, the R98413 Loan and the R98414 Loan on the Dated Date. The proceeds of the Bonds will also be used to provide funds to establish an irrevocable trust escrow to refund all of the City's G98002 Loan. The G98002 Loan will be escrowed to their call date of January 1, 2012, at which time it will be called at par plus accrued interest to the date of redemption. From the proceeds of the Bonds, and with other monies available, the City will deposit cash in the custody of the Escrow Agent on the Dated Date. The cash available in the irrevocable trust escrow as of the Dated Date will provide funds sufficient to redeem all remaining principal of the G98002 Loan on January 1, 2012. The cash balance will irrevocably be pledged to and held in trust for the benefit of the Owners of the G98002 Loan by the Escrow Agent, pursuant to the Escrow Deposit Agreement. Information on the Refundable Bonds is as follows: DEQ Loan No. R98411 $2,122,422 $2,122,422 8/17/2011 100% DEQ Loan No. R98412 16,971,572 16,971,572 8/17/2011 100% DEQ Loan No. R98413 700,000 700,000 8/17/2011 100% DEQ Loan No. R98414 1,1 10,156 1,1 10,156 8/17/2011 100% OEDD Loan No. G98002 271,486 271,486 1/1/2012 100% Total Refundable Bonds $ 21,175,636 $ 21,175,636 (1) Represents the earliest redemption or prepayment date for each series of Refundable Bonds based on the estimated Dated Date of the Bonds. Preliminary, subject to change. Security Bonds Net Revenue Pledge. The City has pledged in the Master Declaration as security for the payment of the principal of, premium, if any, and interest on the Bonds and any Parity Bonds the Net Revenues of the System on a first lien basis once the City's outstanding borrowings secured by Net Revenues have been repaid. The City may issue future Parity Bonds on a parity basis with the Bonds, if several conditions, as described in the Master Declaration are met. The Bonds and future Parity Bonds shall be referred to herein as the "Wastewater Bonds." The Bonds are not general obligations of the City and are not payable from taxes levied by the City. The Bonds are not obligations of Marion County, the State or any political subdivision thereof other than the City. As further defined in the Master Declaration, "Gross Revenues" generally means all fees and charges and other revenues that are properly accrued under generally accepted accounting principles as revenues of the System, including revenues from product sales, system development charges, and interest earnings on Gross Revenues in the Wastewater Fund. 8 165 As further defined in the Master Declaration, "Operating Expenses" generally means all costs which are properly treated as expenses of operating and maintaining the System under generally accepted accounting principles with respect to the System, but excludes certain costs. As used herein and defined in the Master Declaration, "Net Revenues" means the Gross Revenue less Operating Expenses. As used herein and defined in the Master Declaration, "Annual Bond Debt Service" means in any Fiscal Year the sum of: (1) the amounts of any transfers to the Bond Reserve Account described in the Master Declaration and any similar requirement that is subsequently established for Parity Bonds; plus (2) the amount of principal and interest required to be paid in that Fiscal Year on all Outstanding Bonds, calculated as follows: (a) Interest which is to be paid from Bond Proceeds shall be subtracted; (b) Bonds which are subject to scheduled, noncontingent redemption or noncontingent tender shall be deemed to mature on the dates and in the amounts which are subject to mandatory redemption or tender, and only the amount scheduled to be outstanding on the final maturity date shall be treated as maturing on that date; and, (c) Bonds which are subject to contingent redemption or tender shall be treated as maturing on their stated maturity dates. (d) The amount of any interest rate subsidies that the City expects to receive from the United States for any Bonds that are "Build America Bonds," "Recovery Zone Economic Development Bonds" or similar bonds shall be subtracted from the Bond interest payments that are eligible for the subsidies. Rate Covenant Basic Rate Covenant. The City covenants for the benefit of the Owners that it will establish and maintain rates and charges in connection with the operation of the System which are sufficient to permit the City to pay all Operating Expenses and all lawful charges against the Net Revenues, and to make all transfers required by the Master Declaration to the Bond Account, the Bond Reserve Account and the Subordinate Obligations Account, and to pay any franchise fees or similar charges imposed by the City on the System or its operations. Coverage Covenants. The City covenants for the benefit of the Owners of all Bonds that it shall charge rates and fees in connection with the operation of the System which, when combined with other Gross Revenues: (1) but without regard to system development charges, are adequate to generate Net Revenues each Fiscal Year at least equal to one hundred and ten percent (100.00 %) of Annual Bond Debt Service due in that Fiscal Year; and (2) are adequate to generate Net Revenues each Fiscal Year at least equal to one hundred twenty -five percent (125.00 %) of Annual Bond Debt Service due in that Fiscal Year. Report. Not later than 60 days after the end of each Fiscal Year, the City shall determine whether it complied with the Coverage Covenants, based on the financial information available to the City at that time. If the report demonstrates that the City has not complied with the Coverage Covenant during that Fiscal Year, it shall not constitute an Event of Default if within 120 days after the beginning of the subsequent Fiscal Year, the City implements the recommendations of a Qualified Consultant that is engaged by the City to deliver written recommendations for a schedule of rates and charges or other actions which the Qualified Consultant reasonably projects will permit the City to comply with the Rate Covenants for the remainder of the Fiscal Year in which the recommendations are delivered to the City (with calculations for the partial year made on an annualized basis). For a complete description of the Master Declaration covenants, see "APPENDIX F -- Master Declaration" herein. 9 .: Projected Coverage IFicrAl Vaare Fnrlinp tuna Rnl (1) Excludes equipment reserve transfers Note: The Refundable Bonds did not have rate covenants therefore no historical coverage information is provided in the Feasibility Report (See Appendix G). The projected coverage assumes the payment of all Refundable Bonds on the redemption /prepayment dates indicated under Refunding Procedure. Source: Feasibility Study, Galardi Rothstein Group. September 2011248 10 167 2011 2012 2013 2014 2015 2016 Beginning Balance $580,544 $722,786 $588,632 $917,752 $249,854 $256,662 Sales Revenue (existing rates) 4,930,488 4,738,199 4,766,628 4,795,228 4,823,999 4,852,943 Subtotal Additional Revenue $510,365 $1,126,003 $1,693,201 $2,320,726 $3,014,722 $3,459,789 Septage Dumping 1 02,81 7 1 02,81 7 102,817 1 02,81 7 1 02,81 7 1 02,81 7 Total Rate Revenue 5,543,670 5,967,019 6,562,646 7,218,771 7,941,539 8,415,549 15.2% 7.6% 10.0% 10.0% 10.0% 6.0% Other Revenue 96,302 100,579 244,312 195,887 124,724 140,391 SDCs 12,301 15,000 15,000 25,000 25,000 25,000 Collections - - - - - - Late Fees 78,723 78,000 78,460 78,923 79,389 79,857 Sewer Discharge Fines - 250 251 253 254 256 Interest from Investment 3,692 4,829 148,086 89,181 17,537 32,718 Other Miscellaneous Income 1,586 2,500 2,515 2,530 2,545 2,560 Total Resources $5,639,972 $6,067,599 $6,806,958 $7,414,658 $8,066,263 $8,555,940 Revenue Requirements Personnel & M&S $2,148,270 $2,438,715 $2,511,876 $2,587,233 $2,664,850 $2,744,795 O &MAdjustmems - 10,609 43,709 85,539 121,956 125,614 Transfers 630,442 545,000 561,350 578,191 595,536 613,402 Operation& Maintenance Costs (1) $2,778,712 $2,994,324 $3,116,936 $3,250,962 $3,382,342 $3,483,812 Net Revenue Avail. For Debt Service $2,861,260 $3,073,275 $3,690,023 $4,163,696 $4,683,921 $5,072,128 Debt Service Sr. Lien - $1,838,209 $2,952,206 $3,318,806 $3,727,606 $4,050,931 Existing (Subordinate) $2,340,248 $1,111,892 - - - Debt Service $2,340,248 $2,950,101 $2,952,206 $3,318,806 $3,727,606 $4,050,931 Sr. Lien Debt Service Coverage no 1.67 1.25 1.25 1.26 1.25 Subordinate Debt Coverage 1.22 1.11 no no no no Construction Fund Interest Adjustment ($13,968) ($10,331) ($157,199) ($105,004) ($40,038) $44,849 Subtotal Other Sources of Funds ($13,968) ($10,331) ($157,199) ($105,004) ($40,038) $44,849 Other Expenditures Equipment Reserve Transfers & Interfund Loan $70,000 $246,997 $251,497 $256,132 $260,906 $265,823 Other Financing - - - - - - CapitalProjectsTransfer - - - $1,151,652 $648,563 $794,903 Total Other Expenditures $70,000 $246,997 $251,497 $1,407,784 $909,469 $1,060,726 Total Requirements $5,188,960 $6,191,422 $6,320,639 $7,977,553 $8,019,417 $8,595,469 Ending Operating Balance $1,017,588 $588,632 $917,752 $249,853 $256,661 $261,981 Ending Construction Fund Balance (Unreserved) $226,491 $12,912,157 $6,677,447 $155,577 $939,347 $44,154 Coverage without SDC 1.66 1.24 1.25 1.25 1.25 (1) Excludes equipment reserve transfers Note: The Refundable Bonds did not have rate covenants therefore no historical coverage information is provided in the Feasibility Report (See Appendix G). The projected coverage assumes the payment of all Refundable Bonds on the redemption /prepayment dates indicated under Refunding Procedure. Source: Feasibility Study, Galardi Rothstein Group. September 2011248 10 167 Funds and Accounts The Bond Account. A Bond Account has been created in the Wastewater Fund. Until all Bonds are paid or defeased, amounts in the Bond Account shall be used only to pay Bonds. The City shall transfer sufficient amounts from the Bond Account to the Registrar and paying agent one business day prior to payment date in time to permit payment all Bond principal, interest and premium (if any) when due in accordance with the Bonds. Amounts in the Bond Account shall be invested only in Permitted Investments. Earnings on the Bond Account shall be credited to the Bond Account. The Bond Reserve Account. A Bond Reserve Account has been created in the Wastewater Fund. The Bond Reserve Account shall be held by the City and the City may create subaccounts in the Bond Reserve Account to secure the Bonds. When each subaccount is created, the City shall determine whether the subaccount will secure one or more Series of Bonds. If the City creates a subaccount in the Bond Reserve Account, the City shall, before it issues the first Series of Bonds that is secured by that subaccount, establish the Reserve Requirement for that subaccount and pledge amounts credited to that subaccount to pay the Bonds that are secured by that subaccount. The First Reserve Subaccount . The City created the First Reserve Subaccount in the Bond Reserve Account to secure only the Bonds and any subsequent Series of Bonds which the City elects to secure with the First Reserve Subaccount. At Closing of each Series Bonds that are secured by the First Reserve Subaccount, the City shall deposit into the First Reserve Subaccount an amount sufficient to make the balance in the First Reserve Subaccount equal to the First Reserve Subaccount Reserve Requirement, calculated as if the Series of Bonds being closed is Outstanding. "First Reserve Subaccount Reserve Requirement" means the lesser of: (a) Maximum Annual Bond Debt Service on all Outstanding Bonds that are secured by the First Reserve Subaccount, or (b) the amount that was required to be in the First Reserve Subaccount immediately before a Series of Bonds that is secured by the First Reserve Subaccount is issued, plus the Tax Maximum for that Series of Bonds. Maximum Annual Bond Debt Service on all Outstanding Bonds that are secured by the First Reserve Subaccount shall be recalculated as of each First Reserve Subaccount Valuation Date. "Tax Maximum" means, for any Series of Bonds, the lesser of: the greatest amount of principal, interest and premium, if any, required to be paid in any Fiscal Year on such Series; 125% of average amount of principal, interest and premium, if any, required to be paid on such Series during all Fiscal Years in which such Series will be Outstanding, calculated as of the date of issuance of such Series; or, ten percent of the proceeds of such Series, as "proceeds" is defined for purposes of Section 148(d) of the Code. On the date of closing of the Bonds, the First Reserve Subaccount Reserve Requirement is equal to $ , which is the on the Bonds as of the date of Closing of the Bonds. The First Reserve Subaccount and the moneys therein have been irrevocably pledged to the payment of the Bonds and any future Bonds that the City may elect to secure with the First Reserve Subaccount. If the balance in the First Reserve Subaccount on a First Reserve Subaccount Valuation Date is less than the First Reserve Subaccount Reserve Requirement, the City shall begin making transfers of Gross Revenues to the First Reserve Subaccount in accordance with the authorized flow of funds in the Master Declaration. Flow of Funds. The City shall apply Gross Revenues for the following purposes and in the following order of priority: First, to pay Operating Expenses; Second, to pay the principal and interest on any Bonds; Third, to replenish subaccounts in the Bond Reserve Account; Fourth, to pay rebates and penalties on the Bonds; 11 168 Fifth, to pay the principal and interest on any Subordinate Obligations, if any; Sixth, to make transfers to the Rate Stabilization Fund or to spend Net Revenues on any lawful purpose. Rate Stabilization Fund. The City shall establish and maintain the Rate Stabilization Fund as long as the Bonds are Outstanding. Net Revenues may be transferred to the Rate Stabilization Fund at the option of the City. Money in the Rate Stabilization Fund may be withdrawn at any time and used for any purpose for which the Gross Revenues may be used. Deposits to the Rate Stabilization Fund increase Operating Expenses for the Fiscal Year in which the deposit is made. Withdrawals from the Rate Stabilization Fund increase Gross Revenues for the Fiscal Year in which the withdrawal is made. The City may adjust deposits to and withdrawals from the Rate Stabilization Fund for a Fiscal Year at any time prior to the date on which the audit for that Fiscal Year is finalized. Earnings on the Rate Stabilization Fund shall be credited to the Wastewater Fund. Parity Bonds The City may issue Parity Bonds to provide funds for any purpose relating to the System, but only if: (1) No Event of Default under the Master Declaration has occurred and is continuing; and (2) At the time of the issuance of the Parity Bonds there is no deficiency in the Bond Account and the balance in the Bond Reserve Account is at least equal to the Reserve Requirement; and (3) There shall have been filed with the City either: a. A certificate of the City Official stating that Net Revenues (adjusted as provided in Section 7.2 of the Master Declaration) for the Base Period were not less than one hundred and twenty -five percent (125 %) of the average Annual Debt Service on all then Outstanding Bonds, with the proposed Parity Bonds treated as Outstanding; or b. A certificate or opinion of a Qualified Consultant: i. Stating the amount of the Adjusted Net Revenues for each of the five Fiscal Years after the last Fiscal Year for which interest on the Parity Bonds is, or is expected to be, capitalized, or, if interest will not be capitalized, for each of the five Fiscal Years after the proposed Parity Bonds are issued; and ii. Concluding that the respective amounts of Adjusted Net Revenues in each of the first four Fiscal Years described (i) above are at least equal to one hundred twenty -five percent (125.00 %) of the Annual Bond Debt Service for each of those respective Fiscal Years on all Outstanding Bonds, with the proposed Parity Bonds treated as Outstanding; and iii. Concluding that the amount of Adjusted Net Revenues in the fifth Fiscal Year described in (i) above is at least equal to one hundred twenty -five percent (125.00 %) of the average Annual Bond Debt Service, calculated for the period beginning with that fifth Fiscal Year on all then Outstanding Bonds, with the proposed Parity Bonds treated as Outstanding. See Appendix F for the complete text of the Master Declaration. Subordinate Bonds The City may issue Subordinate Bonds as provided in the Master Declaration. Other Bond Covenants A complete description of the Master Declaration covenants is provided in "APPENDIX F -- Master Declaration" herein. Select Master Declaration covenants for the benefit of the Owners of all Outstanding Bonds follows: Payment of Bonds. The City shall promptly cause the principal, premium, if any, and interest on the Bonds to be paid as they become due. Books and Records. The City shall maintain complete books and records relating to the operation of the System 12 169 and all City funds and accounts in accordance with generally accepted accounting principles applicable to the System. No Superior Liens. The City shall not issue obligations having a claim superior to the claim of the Bonds upon the Net Revenues. Deposits. The City shall promptly deposit into all funds and accounts all sums required to be deposited. Operation of the System. The City shall work in good faith to cause the System to be operated at all times in a safe, sound, efficient and economic manner in compliance with all health, safety and environmental laws, regulatory body rules, regulatory body orders and court orders applicable to the City's operation and ownership of the System. The City shall maintain the System in good repair, working order and condition. The City shall not enter into any agreement to provide System products or services at a discount from published rate schedules, and that it will not provide free System products or services except in the case of emergencies. Insurance. The City shall at all times maintain with responsible insurers all such insurance on the System as is customarily maintained with respect to works and properties of like character against accident to, loss of or damage to such works or properties. The net proceeds of insurance against material accident to or material destruction of the System shall be used to repair or rebuild the damaged or destroyed System, and to the extent not so applied, will be applied to the payment or redemption of the Bonds. Sole or Transfer of System Property. The City shall not, nor will it permit others to, sell, mortgage, lease or otherwise dispose of or encumber all or any portion of the System except as allowed in the Master Declaration. Events to Default provision Default provisions and remedies are provided in Section 11 of the Master Declaration. If an Event of Default occurs, any Owner may exercise any remedy available at law or in equity; however, the Bonds shall not be subject to acceleration. THE CITY The City of Woodburn was incorporated in 1889. The City is located in northwestern Oregon and is a part of the Salem Metropolitan Statistical Area. It encompasses approximately 5.2 square miles. The City is overseen by a seven member City Council (the "Council ") under the constitution and laws of the State of Oregon and the City's Home Rule Charter. The Council is composed of a Mayor and six elected Council members. Council member positions are for a term of four years with overlapping terms to provide for the election of three new council members every two years. The Mayor is the presiding officer of the Council and is elected City -wide for a two -year term. The Council appoints a City Administrator who is the chief administrative officer of the City. The City Administrator appoints, with the consent of the Council, the heads of all City departments, including the Finance Director and the Public Works Director. The Finance Director supervises the financial affairs of the City and is responsible for operating a general accounting system for City government in conformity with generally accepted accounting principles and practices, and for receipt, custody and disbursement of all City funds and monies. The Public Works Director plans, organizes, and directs activities of the Public Works Department. Divisions within the Public Works Department include Administration, Engineering, Maintenance, Water Resources and Transportation. 13 170 The current Mayor and City Council are listed below: Mavor and Citv Council Kathy Figley Mayor Title Company Asst Vice President /Advisory Title Officer Dick Pugh Councilor - Ward 1 Chief Financial Officer Mel Schmidt Councilor - Ward 2 Farmer Pete McCallum Councilor - Ward 3 Retired High School Principal Jim Cox Councilor - Ward 4 Attorney Frank Lonergan Councilor - Ward 5 General Manager — Solid Waste Hauling Division Eric Morris Councilor - Ward 6 Retired Navy Intelligence Specialist Administration The three City officials most closely associated with the operation of the System are: 1/1/2008 12/31/2012 1/1/2006 12/31/2012 1/1/2008 12/31/2012 1/1/2008 12/31/2014 1/1/2008 12/31/2014 1/1/2006 12/31/2014 1/1/2006 12/31/2012 Scott Derickson, City Administrator. Mr. Derickson has served as the City Administrator since September 2008. Prior to working for the City, he served as Manager for Clatsop County, Oregon. Mr. Derickson earned his Bachelor's degree in Planning, Public Policy and Management and his Master's degree in Public Administration, both from the University of Oregon. Ignacio Palacios, Finance Director. Mr. Palacios has served as the City's Finance Director since November 30, 2009 Prior to working for the City, he served as the Finance Director for the City of Milwaukie, Oregon and previously served as an auditor for Grove, Mueller and Swank (a local public accounting firm) and was responsible for managing multiple audits of local municipal governments, school and special districts. Mr. Palacios earned his degree in Business Administration (accounting emphasis) from Oregon State University. Dan Brown, Public Works Director. Mr. Brown has served as the City's Public Works Director since February 2008. Prior to working for the City, he served as Capital Projects Division Manager for Washington County, Oregon. Mr. Brown earned his Bachelor of Science degree in Civil Engineering from the U.S. Coast Guard Academy and his Masters of Science degree in Civil Engineering from the University of Illinois. Mr. Brown also holds a Masters of Business Administration degree from Southern Illinois University at Edwardsville. Bargaining Units The City has 138 full -time employees and 26 part -time employees. Bargaining units which represent City employees are as follows: Bargaining Units American Federation of State, County & Municipal Employees (AFSCME) Woodburn Police Association 62.5 June 30, 2012 24 June 30, 2012 BONDED INDEBTEDNESS Revenue Bonds. The City may issue revenue bonds pursuant to ORS 287 A.150. The Bonds are revenue bonds secured by revenues of the System (please see "Description of the 2010 Sewer Bonds - Security' herein). 14 171 General Obligation Bonds. ORS 287A.050 establishes a limit on the amount of general obligation bonds a city may issue. Cities may issue an aggregate principal amount up to three percent of the Real Market Value of all taxable properties within the city. A lower limit may be applied by an individual city's charter. The statutory limitation does not apply to general obligation bonds issued for water supply, treatment or distribution; sanitary or storm sewage collection or treatment; hospitals or infirmaries; gas, power or lighting; or off - street motor vehicle parking facilities. The limitation also does not apply to bonds issued to finance the costs of local improvements assessed and paid for in installments under statutory or charter authority. The Bonds are not general obligation bonds. Limited -tax Debt. The Oregon Constitution and statutes and charter of the City do not limit the amount of limited -tax debt the City may incur. Collection of property taxes to pay principal and interest on such limited tax debt is subject to the limitations of Article XI, Sections 11 and 11b. The Bonds are not limited tax debt. Pension Bonds. ORS 238.694 authorizes local governments to issue full faith and credit obligations to pay pension liabilities without limitation as to principal amount. Pension bonds are not general obligations as defined under State law and the City is not authorized to levy additional taxes to make pension bond payments. The Bonds are not pension bonds. Notes. The City may issue revenue bonds in anticipation of tax revenues or other monies in an amount which, in the aggregate, equal up to 80% the taxes or other revenues except grant monies that the City has budgeted or otherwise reasonably expects to have available to pay the revenue bonds. Such notes must mature within 13 months, pursuant to ORS 287 A.180. The Bonds are not notes. 15 172 Dutstanding Long -Term Debt A"i Afth Original Amount Outstanding Amount Governmental Activities General Obligation Bonds Series 2003 (Water) 2028 $ 8,A00,000 $ 6,778,6A8 Series 2005 2025 6,915,000 5,930,000 Subtotal General Obligation Bonds $ 12,708,648 Urban Renewal Bonds Bank of America Loan 2015 $ 1,736,565 $ 1,067,393 Subtotal Urban Renewal Bonds $ 1,067,393 Full Faith and Credit Obligations OBDD Loan. No. B97002 2018 $ A50,000 $ 228,A68 Subtotal Full Faith and Credit Obligations $ 228,468 Business -Type Activities Water Revenue Bonds SDWRF Loan No. 502010 (3) 2011 (2) $ A,000,000 $ 2,597,1 20 OEDD Loan No. Y02007 2025 A,000,000 2,877,1 32 Subtotal Water Revenue Bonds $ 5,474,252 Wastewater Revenue Bonds Loan No. R98A11 2011 (2) $A,000,000 $ 2,122,A22 Less: Refunded Loan (2,122,A22) Loan No. R98A 12 2011 (2) 25,969,671 16,971,572 Less: Refunded Loan (16,971,572) Loan No. R98A13 2011 (2) 700,000 370,80A Less: Refunded Loan (370,80A) Loan No. R98A1A 2011 (2) 1,110,156 191,2A1 Less: Refunded Loan (191,2A1) Loan No. G98002 2011 (2) 515,000 271,A86 Less: Refunded Loan (271,A86) Series 201 1 A (1) 2031 30,A90,000 30,A90,000 Series 201 1 B (1) 2023 3,A88,952 3,A88,952 Loan No. B91202 2012 307,666 53,117 Subtotal Wastewater Revenue Bonds $ 34,032,069 (1) The Bonds. Preliminary, subject to change. (2) Proposed redemption date. Preliminary, subject to change. (3) The City plans to refinance its Loan No. 502010 with Water Revenue Refunding Bonds, Series 2011 that may be issued simultaneously with the Bonds under a separate issuance process. Source: City and City's Audited Financial Report for the Fiscal Year ended June 30, 2010 16 173 Debt Service Requirements The following tables show the debt service on the Bonds and on the Refunded Bonds. Sewer Fund Debt Service Requirements (1) The debt service schedule is provided for illustrative purposes only and is preliminary and subject to change Source: City and City's Audited Financial Report for the Fiscal Year ended June 30, 2010 and this issue. Debt Payment Record The City has never defaulted on a payment of principal or interest on any of its bonds or obligations. Furthermore, the City has never issued refunding bonds for the purpose of avoiding an impending default. Future Financing Following the issuance of the Bonds, the City does not expect to issue additional wastewater revenue debt within the next twelve months. 17 174 Refundable Bonds Outstanding Less: Refundable Bonds Series 2011A Bonds" Series 20116 Bonds 2012 $ 1,740,434 $ 757,051 $ (1,740,434) $ (757,051) $ 1,305,000 $ 533,209 $ $ 73,727,606 2013 1,854,853 641,443 (1,854,853) (641,443) 1,835,000 1,117,206 2014 1,923,440 574,649 (1,923,440) (574,649) 1,905,000 1,043,806 352,314 17,6 2015 1,994,521 505,340 (1,994,521) (505,340) 1,980,000 967,606 722,366 57,6 2016 1,880,420 433,698 (1,880,420) (433,698) 2,470,000 908,206 - - 3,378,206 2017 1,947,775 360,846 (1,947,775) (360,846) 2,680,000 846,456 3,526,456 2018 2,034,907 285,214 (2,034,907) (285,214) 3,040,000 779,456 3,819,456 2019 1,917,953 206,446 (1,917,953) (206,446) 3,435,000 688,256 4,123,256 2020 1,841,052 135,557 (1,841,052) (135,557) 3,795,000 550,856 - - 4,345,856 2021 1,911,730 64,877 (1,911,730) (64,877) 2,890,000 399,056 897,601 437,399 4,624,056 2022 57,521 9,928 (57,521) (9,928) 4,715,000 254,556 - - 4,969,556 2023 58,468 8,981 (58,468) (8,981) 40,000 18,806 1,516,672 1,043,328 2,618,806 2024 59,431 8,018 (59,431) (8,018) 45,000 16,806 - - 61,806 2025 60,410 7,040 (60,410) (7,040) 45,000 15,119 60,119 2026 61,404 6,045 (61,404) (6,045) 50,000 13,319 63,319 2027 62,416 5,034 (62,416) (5,034) 55,000 11,319 66,319 2028 63,443 4,006 (63,443) (4,006) 55,000 9,050 64,050 2029 64,488 2,961 (64,488) (2,961) 60,000 6,713 66,713 2030 65,550 1,899 (65,550) (1,899) 60,000 4,088 64,088 2031 66,630 820 (66,630 (820 30,000 1,388 31,388 $ 19.666.845 4.019.851 $(19.666.8451 4.019.8511 30.490.000 8.185.278 3.488.952 1 556,048 43.720.278 (1) The debt service schedule is provided for illustrative purposes only and is preliminary and subject to change Source: City and City's Audited Financial Report for the Fiscal Year ended June 30, 2010 and this issue. Debt Payment Record The City has never defaulted on a payment of principal or interest on any of its bonds or obligations. Furthermore, the City has never issued refunding bonds for the purpose of avoiding an impending default. Future Financing Following the issuance of the Bonds, the City does not expect to issue additional wastewater revenue debt within the next twelve months. 17 174 THE SEWER SYSTEM Description of the Sewer Treatment Plant The City owns and operates a Wastewater Treatment Plant (WWTP) and Collection System located in the northern part of Marion County. The Treatment Plant Facility is situated off Highway 211 on approximately 140 acres of land, east of Maclaren School for Boys. The treatment facility is an Oregon Class IV System and the Collection System is an Oregon Class III. The wastewater treatment plant provides primary, secondary, and tertiary treatment along with effluent reuse. Treated effluent is either discharged to the Pudding River or irrigated to a poplar tree reuse system. The City provides secondary wastewater treatment from November 1 to April 30 and tertiary treatment with reuse from May 1 to October 31, depending on receiving stream flow. The WWTP operations includes activities and tasks that have the potential of affecting the public's health or the environment. Operator's actions could change the treatment plant's effluent or bio- solids quality. Operational activities confirm process modes, change process modes, handle treatment plant products, and maintain product quality. The activities directly determine effluent and biosolids quality that could affect public health. The activities use the majority of the direct and indirect materials consumed at the Publicly Owned Treatment Works ( "POTW "). Most POTW energy and chemical use is consumed in process control activities at the treatment plant and lift stations. POTW operators operate the treatment plant, poplar reuse system, lift stations, and force mains. The POTW facility was constructed in 1980 and is located outside the City limits on the west bank of the Pudding River. The POTW facility is located on 4.5 acres of MacLaren School land leased from the State of Oregon. The plant was converted from a rotating biological contactor (RBC) facility to a biological nutrient removal (BNR) facility with the last expansions in 1995 and 1999. The City is in compliance with all federal and state environmental rules and regulations. The POTW facility is currently operating under a National Pollutant Discharge Elimination System (NPDES) Permit No. 101558 and an Oregon Department of Environmental Quality Mutual Agreement Order No. WQ/M -WR -07 -082. The City must complete necessary capital improvement to comply with the Mutual Agreement Order and recently adopted Total Maximum Daily Loads established for the Molalla- Pudding Sub - Basin. Description of the Collection and Transmission System The City provides sanitary sewage collection and treatment for approximately 23,150 people in a 7.8 square -mile area (2005 Urban Growth Area) in Marion County, Oregon. The wastewater collection and transmission system consists of approximately 87 miles of pipe and eight pump stations. The City's collection system consists of about 461,000 feet (87 miles) of pipe, 1,400 manholes, and eight pump stations. Pipe diameters range from 4 -inch laterals to 36 -inch interceptors. Over 68 percent of the system is 8 inches in diameter or less. The wastewater collection and transmission system has been under continual expansion since its placement in service, beginning in approximately 1910. The City experiences some localized areas of concern in the existing system because of capacity and condition - elated deficiencies. Strain on the system is expected to increase as growth occurs and the existing infrastructure moves toward the end of its expected useful life. To guide anticipated collection system investments, system mapping has been improved and a study prepared to evaluate the long -term condition and capacity of the collection and transmission system. A portion of the Bond proceeds will be used to fund various improvements to the Wastewater System, addressing [some of] the capital needs mentioned above. Rates and Charges 18 175 System Development Charges ("SDCs"). SDCs are collected from each new service connection to the System. SDCs are imposed at the time of development or when another permit is granted by the City for connection to wastewater services or for increased use of the System. Service lines may be installed by the developer or the City. SDCs are imposed on all development within the city for capital improvements for water and sewer. SDCs are imposed on any development outside the city boundary for water and sewer capital improvements, if such development connects to or otherwise uses the city's water or sewer systems. The SDCs shall be paid in addition to all other fees, charges and assessments due for development, and are intended to provide funds only for capital improvements necessitated by new development. They are designed so that new development pays its share of improvements to the System. The City's Sewer SDCs are based on dwelling units. (Resolution 1321 effective November 1, 1995.) Devel C-ewer System - System Per Unit Charge .. Manufactured Hotel /Motel Hotel /Motel RV Park, Can: Facility, Other Residential dome in Park without Kitche with Kitchen Per Unit Per Bed Types Flow (dollars /gallon /day) $ 10.69 BOD (1) (dollars /pound /day) 1,446.42 TSS (2) (dollars /pound /day) 532.14 (1) Biological Oxygen Demand (2) Total Suspended Solids Source: City of Woodburn Sewer Rates. The City sets sewer rates and charges by resolution. Current rates are as follows: Sewer Rates (use rate and base rate) (1) The volume charge is only applied when customers exceed the minimum quantity allowance (2) Equivalent Dwelling Unit Source: City of Woodburn 19 176 Current Proposed: FY 2013 Proposed: FY 2014 Use Rate ($ per Volume Charge ($ per Use Rate ($ per .. .• Customer Class •. cubic feet) ccf of water use) (1) cubic feet) cubic feet) Residential $ 6.58 $ 5.04 $ 7.21 $ 8.65 Multifamily 6.58 5.04 7.21 8.65 Commercial 9.74 7.71 10.67 12.80 Industrial 9.74 7.71 10.67 12.80 Monitored Flow (dollars /cubic feet) 4.14 3.19 4.55 5.48 BOD (dollars /lb) 0.85 1.19 0.92 1.10 TSS (dollars/lb) 1.00 0.35 1.09 1.30 Minimum Charge ($ /EDU /Month) Residential 33.98 37.23 44.64 Multifamily 33.98 37.23 44.64 Commercial 46.11 50.30 59.87 Monitored 76.18 83.10 98.90 Industrial 46.11 50.30 59.87 (1) The volume charge is only applied when customers exceed the minimum quantity allowance (2) Equivalent Dwelling Unit Source: City of Woodburn 19 176 Billing Procedure. Customers are billed once each month and payments are due about 30 days after the bill is sent. Accounts not paid by the time the next bill is generated (about 28 days) are assessed a late fee of $10 for first notice. If same bill is not paid 7 days before the next bill is generated (about 21 days) then customer is sent shut -off notice for delinquent bill and charged $10. If bill not paid within 5 days of postcard then disconnected. Customers are charged $25 to reconnect after all fees and bills are paid in full. Accounts remaining unpaid also receive a delinquent bill and if they remain unpaid after approximately 60 days become subject to disconnection. Most billing cycles are every four weeks except occasionally there is a five week bill. Meters read the first week of the month are always read the first week of the month not necessarily every four weeks. City is divided into four sections and each section is read once a month in a different week. The following tables present historical customer and sewer charges statistics. Wastewater Revenue by Customer Class Source: City of Woodburn of Woodburn: Top Ten Wastewater Accounts r ending June 30, ZO Sabroso Company Fruit Juice Manufacturer $ Residential $ 2,813,322 Multifamily 1,030,491 Commercial 1,037,996 Monitored 270,107 Industrial 205,588 Septic 346,003 5,703,507 Total Source: City of Woodburn of Woodburn: Top Ten Wastewater Accounts r ending June 30, ZO Sabroso Company Fruit Juice Manufacturer $ 167,890 3.45% MacLaren Youth Correctional Facility Corrections 134,704 2.77% WinCo Distribution Center 51,540 1.06% Leroy Miller Laundromat 42,745 0.88% Townsend Farms Berry Processor 34,503 0.71% Country Meadows Senior MF Residential 32,402 0.67% Best Western Hotel 31,299 0.64% Panor 360 Senior MF Residential 30,377 0.62% WalMart Commercial Retail 26,841 0.55% Safeway Commercial Retail 26,841 0.55% Subtotal - Ten largest ratepayers 579,142 1 1.89% All other City's ratepayers 4,291 ,477 88.11% Total Wastewater Charges $ 4,870,619 100.00% Source: City of Woodburn 20 177 A four -year combined summary of the City's Wastewater Treatment Plant Fund and the Wastewater Treatment Plant Construction Enterprise Fund Statement (collectively, the "Wastewater Funds ") of Net Assets and Statement of Revenues, Expenditures and Changes in Fund Balance follows: Wastewater Fund Statement of Net Assets (Fiscal Years Ended June 30) Current Assets: Cash and investments Restricted cash and investments Receivables Inventory Capital assets: Land improvements and construction in progress Other capital assets, net Total Assets $ 1,169,140 $ 1,338,089 $ 1,250,264 $ 1,341,100 28,222 28,222 28,222 28,222 253,138 206,730 212,242 221,383 87,966 84,197 55,511 821 1,625,372 1,308,269 1,299,489 1,299,489 37,126,464 38,850,684 37,802,918 39,571,147 - 40,290,302 41,816,191 40,648,646 42,462,162 Current Liabilities: Accounts payable and accrued items Due to other funds Accrued interest payable from restricted assets: Accounts payable Compensated absences payable Current portion of long -term obligations Long -term obligations Total Liabilities Invested in capital assets, net of related debt Restricted for Capital Projects Unrestricted Total Net Assets Total Liabilities and Net Assets $ 292,309 $ 166,411 $ 55,612 $ 54,320 482,000 618,605 232,000 346,836 153,474 161,947 173,272 - - 28,222 28,222 28,222 35,740 36,314 33,996 39,274 1,51 3,534 1,455,727 1,400,192 1,346,839 20,040,749 20,969,929 22,428,034 23,828,226 - 22,517,806 23,437,155 24,351,328 25,643,717 $ 17,217,486 $ 17,733,297 $ 15,274,181 $ 15,695,571 145,804 356,643 776,251 1,223,193 409,206 289,096 246,886 (45,276 $ $ 17,772,496 $ 18,379,036 $ 16,297,318 $ 16,873,488 $ - $ 40,290,302 $ 41,816,191 $ 40,648,646 $ 42,517,205 Source: City of Woodburn - Audited Financial Statements. 21 178 Wastewater Fund Statement of Revenues, Expenditures and Changes in Fund Balance (Fiscal Years Ended June 30) Charges for services Total Operating Revenues Personal services Materials and services Depreciation Total Expenses Excess (Deficiency) of Revenues Over Expenses Interest and investment revenue Other Interest expense Gain (loss) on sale of capital assets Capital Contributions Transfers: Transfers In Transfers Out Total Other Financing Sources (Uses) Net Change in Fund Balance Prior Period Adjustment Beginning Fund Balance Ending Fund Balance 4,475,410 3,963,546 3,786,243 3,655,497 4,475,410 3,963,546 3,786,243 3,655,497 $ 1,055,337 $ 965,515 $ 929,431 $ 873,010 1,516,178 1,177,277 1,017,432 804,005 1,862,636 1,855,678 1,887,944 1,926,607 4,434,151 3,998,470 3,834,807 3,603,622 41,259 (34,924 (48,564 51,875 17,977 35,473 52,169 47,788 9,052 19,404 27,007 1,850 (676,746) (719,090) (283,316) (762,230) (2,663) (475) - - 691,387 - 115,076 1,329,002 3,604,736 1,466,554 1,526,125 (1,324,421 (1,514,793 (1,790,020 (1,735,613 (647,799 2,116,642 (527,606 (807,004 (606,540 2,081,718 (576,170 (755,129 18,379,036 16,297,318 16,873,488 17,628,617 $ $ 17,772,496 $ 18,379,036 $ 16,297,318 $ 16,873,488 Source: City of Woodburn - Audited Financial Statements. 22 179 FINANCIAL INFORMATION Financial Reporting and Accounting Policies The City's basic financial statements were prepared in conformity with GAAP as prescribed by the Governmental Accounting Standards Board ( "GASB "). The City follows the "governmental activities" and "business -type activities" reporting requirements of GASB -34 that provides a comprehensive two - column look at the City's financial activities. In addition, the City provides financial statements by funds, divided into two categories: governmental funds and proprietary funds. Additional information on the City's accounting methods is available in the City's audited financial statements. A copy of the City's audited financial report for Fiscal Year 2010 is attached hereto as Appendix D. Description of Select Funds Funds are classified into two categories: governmental and proprietary. Each category, in turn, is divided into separate fund types. Governmental Funds. The General Fund, the Street Fund, the Transportation Impact Fee Fund and the Police Construction Fund are major governmental funds. Proprietary Funds. The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements. The City uses its enterprise funds to account for its sewer and water utilities. Internal service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City uses internal service funds to account for its insurance, information systems, central stores, Public Works administration, and building maintenance operations. The Wastewater Fund is a proprietary fund reported as an enterprise fund. Auditing Each Oregon municipal corporation must obtain an audit and examination of its funds and account groups at least once each year pursuant to the Oregon Municipal Audit Law, ORS 297.405- 297.555. Municipalities having annual expenditures of less than $500,000, with the exception of counties and school districts, are exempt from this requirement. All Oregon counties and school districts, regardless of amount of annual expenditures, must obtain an audit annually. The required audit may be performed by the State Division of Audits or by independent public accountants certified by the State as capable of auditing municipal corporations. The City's audits for the Fiscal Years 2005 through 2009 were performed by Boldt, Carlisle & Smith LLC, CPAs in Salem, Oregon (the "Auditor'). The City's audit for the Fiscal Year 2010 was performed by Grove, Mueller & Swank, P.C., in Salem, Oregon ( "City Audited Financial Statements ") The audit report for Fiscal Year 2010 indicates the financial statements, in all material respects, fairly present the City's financial position of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information and the respective changes in financial position and the cash flows, where applicable, in conformance with accounting principles generally accepted in the United States of America. The Auditor was not requested to review this Preliminary Official Statement. Future financial statements may be ordered by contacting the Municipal Securities Rulemaking Board's Electronic Municipal Market Access ( "EMMA ") system, a free, centralized repository located at: www.emma.msrb.org. 23 180 Summaries of the City's Net Assets and Changes in Net Assets follow: Government -wide Statement of Net Assets (Fiscal Years Ended June 30) Governmental Activities Cash and investments Restricted cash & investments Receivables, net Prepaid items Internal balances Due from fiduciary funds Inventories Capital assets: Land, improvements & construction in progress Other capital assets, net of depreciation Total Assets $ 17,661,642 $ 19,689,297 $ 18,488,397 $ 19,407,111 1,806,257 1,836,946 1,843,309 2,034,473 1,827 4,074 2,311 - 318,227 352,938 (4,459) (87,271) 120,668 40,292 50,249 49,647 8,971 11,718 11,065 8,830 32,573,801 29,290,379 29,173,408 26,887,590 19,658,207 20,698,061 21,944,925 19,595,218 72,149,600 71,923,705 71,509,205 67,895,598 $ 8,516,281 $ 8,271,414 $ 7,386,123 $ 7,274,193 181,794 203,194 211,361 216,160 468,765 382,157 472,939 447,522 (318,227) (352,938) 4,459 87,271 218,527 217,562 160,364 171,492 2,100,919 1,783,816 1,775,036 1,775,036 59,933,419 62,199,261 60,468,230 61,743,483 71,101,478 72,704,466 7 0,478,512 71,715,157 Accounts payable and accrued items Accrued interest payable Liabilities payable from restricted cash & investments Accounts Payable Customer Deposits Net other post- employment benefit obligation Long -term obilgations: Due within one year Due in more than one year Total Liabilities Invested in capital assets, net of related debt Restricted for: Capital projects Debt service Highways and streets Unreserved Total Net Assets $ 434,033 $ 312,638 $ 388,058 $ 1,097,272 17,533 20,400 24,117 38,389 $ 314,593 $ 207,751 $ 124,851 $ 87,764 501,304 522,891 543,439 727,542 - - - - 51,252 77,753 99,842 100,819 - - - 2,000 100,318 121,445 111,519 115,341 209,409 - - - 36,781 - - - 896,218 996,884 979,158 928,149 2,140,356 2,068,632 1,988,299 1,920,994 7,225,861 7,687,665 8,293,675 8,882,996 33,615,147 35,140,677 37,124,928 39,039,980 8,783,054 9,017,587 9,685,008 10,948,806 36,759,751 38,139,149 39,992,878 41,992,440 $ 44,544,343 $ 42,295,398 $ 42,853,412 $ 39,705,627 1 $ 26,312,074 $ 26,848,613 $ 23,203,286 $ 22,634,520 7,792,376 7,426,115 6,535,764 5,716,718 7,430,872 6,981,784 6,603,194 6,630,058 1,292,990 2,599,021 2,178,147 1,895,487 - - - - 422,186 1,222,492 1,006,854 796,657 - - - - 9,314,651 9,363,092 9,250,020 8,832,303 598,781 734,920 679,154 458,139 $ $ 63,366,546 $ 62,906,118 $ 61,824,197 $ 56,946,792 S $ 34,341,727 $ 34,565,317 $ 30,485,634 S 29,722,717 Total Liabilities and Net Assets $ - $ 72,149,600 $ 71,923,705 $ 71,509,205 $ 67,895,598 I $ - $ 71,101,478 L72,704,466 L70,478,512 $ 71,715,157 NOTE: The Net Assets presents information on all the City's assets and liabilities with the difference between the two reported as net assets. Source: City of Woodburn - Audited Financial Statements. 24 181 Government -wide Statement of Activities (Fiscal Years Ended June 30) Revenues: 2010 CaovernW Activities 2009 2008 2007 2006 2010 Business -Type Activities 2009 2008 2007 2006 Program Revenues: Charges for Services 1,117,504 $ 1,316,578 $ 1,230,462 $ 1,253,124 7,955,969 $ 7,398,719 $ 7,156,020 $ 6,628,824 Operating Grants and Contributions 202,993 67,844 61,905 41,320 - - - - Capital Grants and Contributions 832,398 1,218,026 3,246,398 1,588,976 657,966 1,956,754 1,048,849 1,032,035 Total Program Revenues $ $ 2,152,895 $ 2,602,448 $ 4,538,765 $ 2,883,420 $ $ 8,613,935 $ 9,355,473 $ 8,204,869 $ 7,660,859 General Revenues. Taxes Property taxes levied for: General purposes 7,212,614 6,899,237 6,488,533 6,155,967 - - - - Debt service 1,197,527 1,159,000 1,112,146 1,096,696 - - - - Franchise taxes 1,433,900 1,481,352 1,499,451 1,173,532 - - - - Transient room taxes 270,987 238,518 223,713 217,962 - - - - Other grants and contributions not restricted to specific programs 1,560,920 1,657,645 1,831,535 1,604,256 - - - - Unrestricted investment earnings 168,744 824,599 937,467 865,329 166,905 318,139 347,549 288,393 Miscellaneous 746,488 681,107 618,788 1,486,839 11,621 33,083 42,519 6,038 (Loss) on sales of capital assets (26,999) - - (100,265) (2,663) (475) - (1,909) Transfers (22,120 (2,102,405 (14,715 148,424 22,120 2,102,405 14,715 (148,424 Total General Revenues S $ 12,542,061 S 10,839,053 S 12,696,918 S 12,648,740 S S 197,983 5 2,453,152 S 404,783 S 144,098 Total Revenues $ $ 14,694,956 $ 13,441,501 $ 17,235,683 $ 15,532,160 $ $ 8,811,918 5 - $ 11,808,625 5 - $ S 8,609,652 - $ 7,804,957 S - General Government $ 3,756,371 $ 3,187,844 $ 3,069,307 $ 3,107,732 Public Safety 5,307,214 4,733,832 4,436,137 3,677,876 - - - - Highways and Streets 2,551,235 2,021,108 2,335,596 1,673,231 - - - - Culture and Recreation 2,303,144 2,063,918 2,079,553 2,751,432 - - - - Interest on Long -Term Debt 373,223 385,042 437,685 401,155 - - - - Water - - - - 3,153,158 3,150,421 2,733,439 3,028,249 Sewer 5,882,350 5,357,459 5,113,296 5,040,183 Total Expenses 5 5 14,291,187 5 12,391,744 S 12,358,278 $ 11,611,426 $ S 9,035,508 5 8,507,880 $ 7,846,735 $ 8,068,432 Increase (Decrease) in Net Assets 403,769 1,049,757 4,877,405 3,920,734 (223,590) 3,282,745 762,917 (263,875) Prior Period Adjustment 56,659 32,164 - - - 795,001 - - Net Assets - July 1 62,906,118 61,824,197 56,946,792 53,026,058 34,565,317 30,487,571 29,722,717 29,986,592 Total Net Assets $ 0 $ 63,366,546 $ 62,906,118 $ 61,824,197 $ 56,946,792 $ 0 $ 34,341,727 $ 34,565,317 $ 30,485,634 $ 29,722,717 NOTE: The Statement of Revenues, Expenses and Changes in Net Assets presents information showing how the City's net assets changed during a given Fiscal Year. All changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows. Revenues and expenses are reported in this statement for some items that will result in cash flows in future periods, such as uncollected taxes and earned, but unused, vacation leave. Source: City of Woodburn - Audited Financial Statements. 25 182 Budgetary Process The City prepares an annual budget in accordance with Oregon Local Budget Law (ORS Chapter 294) which establishes standard procedures for all budget functions for Oregon local governments. Under the applicable provisions, there must be public participation in the budget process and the adopted budget must be balanced. The City's administrative staff evaluates the budget requests of the various departments of the City to determine the funding levels of the operating programs. The budget is presented to the public through public hearings held by a budget committee consisting of City Council members and lay members. After giving due consideration to the input received from the citizens, the City Council adopts the budget, authorizes the levying of taxes and sets appropriations. The budget must be adopted no later than June 30 of each Fiscal Year. The budget may be amended during the applicable Fiscal Year through the adoption of a supplemental budget. Supplemental budgets may be adopted by the Board pursuant to ORS 294.480. General Fund Adopted Budget (Fiscal Years Ended June 30) Property Taxes $ 8,216,943 $ 8,305,561 $ 8,326,000 $ 8,485,000 Licenses and Permits 498,928 468,849 605,116 639,193 Franchise Fees 1,015,997 1,060,617 1,061,000 1,035,800 Intergovernmental 2,256,772 2,683,523 3,555,398 2,478,987 Fines and Forfeits 563,395 744,280 508,500 588,250 Charges for goods and services 10,231,202 9,871,203 10,424,664 10,733,055 Other Financing Sources 577,749 706,176 5,206,864 3,445,441 Misc 3,847,864 2,417,984 2,067,077 2,067,523 Transfers In 1,992,742 1,373,259 1,741,109 1,931,677 Beginning Fund Balance 25,887,290 25,504,574 20,923,091 17,724,323 Total Resources $55,088,882 $ 53,136,026 $54,418,819 $ 49,129,249 Labor and Benefits $ 12,119,880 $ 11,607,108 $ 13,360,A75 $ 13,558,093 Supplies and Services 7,1 20,700 8,156,299 10,586,1 53 10,581,814 Capital Outlay 4,190,888 5,501,537 14,380,573 8,333,951 Transfers Out 1,992,743 1,373,259 2,493,042 2,062,449 Debt Service 4,294,21 9 4,1 17,709 4,257,356 4,248,068 Continuing & Unappropriated Fund Balance 0 73,000 9,341,220 10,344,874 Ending Balance 25,370,453 22,307,1 15 0 0 Total Expenditures $55,088,883 $ 53,136,027 $54,418,819 $ 49,129,249 Source: City of Woodburn — 2011 -2012 Adopted Budget. Investments ORS 294.035 authorizes Oregon municipalities to invest in obligations, ranging from U.S. Treasury obligations and Agency securities to municipal obligations, bankers' acceptances, commercial paper, certificates of deposit, corporate debt and guaranteed investment contracts, all subject to certain size and maturity limitations. No municipality may have investments with maturities in excess of 18 months without adopting a written investment policy which has been reviewed and approved by the Oregon Short Term Fund Board. ORS 294.052 authorizes Oregon municipalities to invest proceeds of bonds or certificates of participation and amounts held in a fund or account for such bonds or certificates of participation under investment agreements if the agreements: (i) produce a guaranteed rate of return; (ii) are fully collateralized by direct obligations of, or obligations guaranteed by, the United States; and (iii) require that the collateral be held by the municipality, an agent of the municipality or a third -party safekeeping agent. Municipalities are also authorized to invest approximately $43.1 million (adjusted for inflation) in the Local 26 183 Government Investment Pool of the Oregon Short -Term Fund, which is managed by the State Treasurer's office. Such investments are managed in accordance with the "prudent person rule" (ORS 293.726) and administrative regulations of the State Treasurer which may change from time to time. Eligible investments presently include all of those listed above, as well as repurchase agreements and reverse repurchase agreements. A listing of investments held by the Oregon Short -Term Fund is available on the Oregon State Treasury website under "Other OSTF Reports — OSTF Detailed Monthly Reports" at www.ost.state.or.us/about/boards/OSTF/About.htm (1) Pension System General. Substantially all City employees after six full months of employment are participants in one of three retirement pension benefit programs under the State of Oregon Public Employees Retirement System ( "PERS" or the "System ") — the Tier 1 and Tier 2 pension programs (the "T1 /T2 Pension Programs ") or the Oregon Public Service Retirement Plan ( "OPSRP "). Employees hired before August 29, 2003 participate in the T1 /T2 Pension Programs which are based on a defined benefit model that provide retirement and disability benefits, annual cost -of- living adjustments, and death benefits to members and their beneficiaries. Different benefit structures apply to participants depending on their date of hire. Employees hired on or after August 29, 2003 participate in the OPSRP unless membership was previously established in the T1 /T2 Pension Programs. OPSRP is a hybrid defined contribution /defined benefit pension plan with two components. Employer contributions fund the defined benefit program and employee contributions fund individual retirement accounts under the separate defined contribution program. Actuarial Valuation. Oregon statutes require an actuarial valuation of the System at least once every two years. Based on the biennial actuarial valuations as of December 31 of odd - numbered years, such as 2007 and 2009, the Public Employees Retirement Board ( "PERB ") establishes the contribution rates that employers will pay to fund the operations of T1 /T2 Pension Programs, OPSRP and the PERS- sponsored Retirement Health Insurance Account program ( "RHIA ") (See "Other Post - Employment Benefits" below). Actuarial valuations have been performed annually as of December 31 of each year, with the valuations as of December 31 of even - numbered years (such as 2008) used for advisory purposes only. Actuarial valuations are performed for the entire System (the "System Valuation "), and for each participating employer, including the City. Valuations are released approximately one year after the valuation date. PERS' current actuary is Mercer (US), Inc. Current employer contribution rates are based on the December 31, 2009 actuarial valuation (the "2009 Valuation "). December 31, 2007 July 1, 2009 —June 30, 2011 December 31, 2008 Advisory only December 31, 2009 July 1, 201 1 — June 30, 2013 Employer Assets, Liabilities, and Unfunded Actuarial Liabilities. An employer's unfunded actuarial liability ( "UAL ") is the excess of the actuarially determined present value of the employer's benefit obligations to employees over the existing actuarially determined assets available to pay those benefits. (1) This inactive textual reference to the website is not a hyperlink and the website, by such reference, is not incorporated herein. 27 184 For the T1 /T2 Pension Programs, the City is pooled with the State and Oregon local government and community college public employers (the "State and Local Government Rate Pool" or "SLGRP "). The City's portion of the SLGRP's assets and liabilities is based on the City's proportionate share of the SLGRP's pooled payroll (the "City Allocated T1 /T2 UAL "). Changes in the City's relative growth in payroll will cause the City Allocated T1 /T2 UAL to shift. The City Allocated T1 /T2 UAL may increase if other pool participants fail to pay their full employee contributions. OPSRP's assets and liabilities are pooled on a program -wide basis. These assets and liabilities are not tracked or calculated on an employer basis. The City's allocated share of OPSRP's assets and liabilities is based on the City's proportionate share of OPSRP's pooled payroll (the "City Allocated OPSRP UAL "). Changes in the City's relative growth in payroll will cause the City Allocated OPSRP UAL to shift. The City's net unfunded pension UAL is the total of the City Allocated T1 /T2 UAL, and City Allocated OPSRP UAL. The City's net unfunded pension UAL as of the 2007 Valuation and 2009 Valuation is shown in the following table. City of Woodburn Net Unfunded Pension Actuarial Accrued Liabilitv (Surol Allocated pooled SLGRP T1 /T2 UAL $ 11,017,883 $ 368,558 Allocated pre -SLGRP pooled liability /(surplus) (1,748,119) (1,833,024) Transition liability /(surplus) (1,812,151) (1,892,469) Allocated pooled OPSRP UAL 86,312 (70,212 Net unfunded pension actuarial accrued liability 7,543,925 (3,427,147) Source: City 2009 Valuation and City 2007 Valuation The funded status of PERS and of the City as reported by Mercer, will change over time depending on the market performance of the securities that the Oregon Public Employees' Retirement Fund ( "OPERF ") has invested, future changes in compensation and benefits of covered employees, demographic characteristics of members and methodologies and assumptions used by the actuary in estimating the assets and liabilities of PERS. Significant actuarial assumptions and methods used in the valuations included: (a) Projected Unit Credit actuarial cost method, (b) asset valuation method based on market value, (c) rate of return on the investment of present and future assets of 8 %, (d) payroll growth rate of 3.75 %, (e) consumer price inflation of 2.75% per year, and (f) UAL amortization method of a level percentage of payroll over 21 years (fixed) for the T1 /T2 Pension Programs and 16 years (fixed) for OPSRP. Employer Contribution Rates. The City's contribution rates are based on the current and projected cost of benefits and the anticipated level of funding available from the OPERF, including anticipated investment performance of the fund. Contribution rates are subject to future adjustment based on factors such as the result of subsequent actuarial valuations and changes in benefits resulting from legislative modifications. Employees are required to contribute 6 percent of their annual salary to the respective programs. Employers are allowed to pay the employee contribution I addition to the required employer's contribution. The City has elected to make the employee contribution for its employees. 28 185 Contribution Rate Collar. In January 2010 the PERS Board adopted a revised implementation of the rate collar limiting increases in employer contribution rates from biennium to biennium (the "Rate Collar "). Under normal conditions, the Rate Collar is the greatest of three percent of payroll or 20 percent of the current base. If the funded status of the SLGRP is below 80 percent, the Rate Collar increases by an additional 0.3 percent for every percentage point under the 80 percent funded level until the aggregate rate collar reaches six percent at the 70 percent funded level. The 2009 System Valuation concluded that the SLGRP funded status was 77 percent, resulting in a rate collar of 3.9 percent. The rate collar limits increases in employer contribution rates before rate reductions from side accounts are deducted, and does not cover charges associated with RHIA and RHIPA. City Contribution Rates. The City's current contribution rates are based on the 2009 Valuation and are effective through June 30, 2013. The following table shows the City's current rates effective beginning July 1, 2011 (2009 Valuation) and the previous rates from the City's 2007 Valuation: Employer Contribution Rates - City of Woodburn (1) Contribution rates to fund RHIA benefits are included in the total City employer contribution rate, but are not a pension cost. Source: 2001 and 2009 Valuations. Other Post - Employment Benefits Retirement Health Insurance Account. PERS retirees who receive benefits through the Tier 1 and Tier 2 plans and are enrolled in certain PERS administered health insurance programs, may receive a subsidy towards the payment of health insurance premiums. Under ORS 238.420, retirees may receive a subsidy for Medicare supplemental health insurance of up to $60 per month towards the cost of their health insurance premium under the RHIA plan. The RHIA program's assets and liabilities are pooled on a system -wide basis and are not tracked or calculated on an employer basis. According to the 2009 System Valuation, this program had a UAL of approximately $297 million. The City's allocated share of the RHIA program's assets and liabilities is based on the City's proportionate share of the program's pooled payroll. According to the City's 2009 Valuation, the City's allocated share of the RHIA program's UAL is $284,574. GASB 45 requires the City to determine the extent of its liabilities for post employment benefits and record the liability in its financial statements on an actuarial basis. This includes the requirement under ORS 243.303 of offering the same healthcare benefits for current City employees to all retirees and their dependents until such time as the retirees are eligible for Medicare. GASB 45 refers to this as an "implicit subsidy" and requires that the corresponding liability be determined and reported. The City implemented this pronouncement for the fiscal year ended June 30, 2010 as required for phase 3 governments. The City's implementation of this pronouncement included the hiring of an actuary to determine any post employment benefit ( "OPEB ") liabilities. [CITY TO PROVIDE UPDATED INFORMATION ON OPEBs] 29 Current Rates (2011-2013) Previous Rates (2009-2011) T1 OPSRP General OPSRP P&F TI/T2 OPSRP General OPSRP P&F Normal Cost Rate J2 9.92% 7.79% 15.36% 7.21% 4.91% 13.05% UAL Rate 6.10 6.10 6.10 4.79 4.79 4.79 OPSRP UAL Rate 0.08 0.08 0.08 (0.08) (0.08) (0.08) Pre - SLGRP pooled liability rate (1.70) (1.70) (1.70) (1.77) (1.77) (1.77) Transition liability/(surplus) rate (1.76) (1.76) (1.76) (1.83) (1.83) (1.83) Net Pension Contribution Rate 12.64% 10.51% 18.08% 8.32% 6.02% 14.16% Retiree Healthcare Rate (1) 0.59% 0.59% 0.59% 0.29% 0.29% 0.29 0 /(o Total Net Contribution Rate 13.23% 11.10% 18.67% 8.61% 6.31% 14.45% (1) Contribution rates to fund RHIA benefits are included in the total City employer contribution rate, but are not a pension cost. Source: 2001 and 2009 Valuations. Other Post - Employment Benefits Retirement Health Insurance Account. PERS retirees who receive benefits through the Tier 1 and Tier 2 plans and are enrolled in certain PERS administered health insurance programs, may receive a subsidy towards the payment of health insurance premiums. Under ORS 238.420, retirees may receive a subsidy for Medicare supplemental health insurance of up to $60 per month towards the cost of their health insurance premium under the RHIA plan. The RHIA program's assets and liabilities are pooled on a system -wide basis and are not tracked or calculated on an employer basis. According to the 2009 System Valuation, this program had a UAL of approximately $297 million. The City's allocated share of the RHIA program's assets and liabilities is based on the City's proportionate share of the program's pooled payroll. According to the City's 2009 Valuation, the City's allocated share of the RHIA program's UAL is $284,574. GASB 45 requires the City to determine the extent of its liabilities for post employment benefits and record the liability in its financial statements on an actuarial basis. This includes the requirement under ORS 243.303 of offering the same healthcare benefits for current City employees to all retirees and their dependents until such time as the retirees are eligible for Medicare. GASB 45 refers to this as an "implicit subsidy" and requires that the corresponding liability be determined and reported. The City implemented this pronouncement for the fiscal year ended June 30, 2010 as required for phase 3 governments. The City's implementation of this pronouncement included the hiring of an actuary to determine any post employment benefit ( "OPEB ") liabilities. [CITY TO PROVIDE UPDATED INFORMATION ON OPEBs] 29 Risk Management The City is exposed to various risks of loss. A description of the risks is provided in the City's audited financial statements. The audited financial statement for Fiscal Year 2010 is attached hereto as Appendix D. THE INITIATIVE AND REFERENDUM PROCESS The Oregon Constitution, Article IV, Section 1, reserves to the people of the State the initiative and referendum power pursuant to which measures designed to amend the Oregon Constitution or enact legislation can be placed on the statewide general election ballot for consideration by the voters. Pursuant to ORS 250.125, a five - member Committee composed of the Secretary of State, the State Treasurer, the Director of the Department of Revenue, the Director of the Department of Administrative Services, and a local government representative must prepare an estimate of the direct financial impact of each measure ( "Financial Estimate Statements ") to be printed in the voters' pamphlet and on the ballot. Referendum "Referendum" generally means measures that have been passed by a legislative body, such as the Legislative Assembly or the governing body of a district, county or other political subdivision and referred to the electors by the legislative body, or by petition prior to the measure's effective date. In Oregon, both houses of the Legislative Assembly must vote to refer a statute or constitutional amendment for a popular vote. Such referrals cannot be vetoed by the governor. Any change to the Oregon Constitution passed by the Legislative Assembly requires referral to voters. In the case of a referendum by petition, proponents of the referendum must obtain a specified number of signatures from qualified voters. The required number of signatures is equal to four percent of the votes cast for all candidates for governor at the preceding gubernatorial election. The 2007 Legislative Assembly referred nine measures to voters. The measures appeared on the ballot at the November 6, 2007 special election, May 20, 2008 primary election and November 4, 2008 general election. Eight of the nine measures were approved. One of the measures approved at the November 4, 2008 general election was Measure 56, a constitutional change providing that May and November property tax elections are decided by a simple majority of voters casting a ballot. Another measure that was approved at the November 4, 2008 general election was Measure 57, a statutory change to increase sentences for drug trafficking, theft against elderly and specified repeat property and identity theft crimes, requiring addiction treatment for certain offenders. The Financial Estimate Statement for Measure 57 estimates the measure would require additional spending of approximately $9 million in the first year, $74 million in the second year, $79 million in the third year, $106 million in the fourth year and $143 million annually thereafter. The State may also need to borrow an estimated $314 million from 2010 to 2017 to build new prison space associated with Measure 57.66 Initiatives "Initiative" generally means a new measure placed before the voters as a result of a petition circulated by one or more private citizens. Any person may file a proposed initiative with the Oregon Secretary of State's office. The Oregon Attorney General is required by law to draft a proposed ballot title for the initiative. Public comment on the draft ballot title is then solicited by the Secretary of State. After considering any public comments submitted, the Attorney General will either certify the draft ballot title or revise the draft ballot title. Any elector that submitted written comments who is dissatisfied with the ballot title certified by the Attorney General may petition the Oregon 30 187 Supreme Court seeking a revision of the certified ballot title. Once the ballot title has been certified and the Secretary of State has authorized the petitioners, the proponents of the initiative may start gathering initiative petition signatures from qualified voters. The number of signatures required is determined by a fixed percentage of the votes cast for all candidates for governor at the preceding gubernatorial election. The signature requirements are eight percent for a constitutional measure (110,358 signatures for November 2010) and six percent for a statutory initiative (82,769 signatures for November 2010). The initiative petition must be filed with the Secretary of State not less than four months prior to the general election at which the proposed measure is to be voted upon. As a practical matter, proponents of an initiative have approximately two years in which to gather the necessary number of signatures. State law permits persons circulating initiative petitions to pay money to persons obtaining signatures for the petition. If the person obtaining signatures is being paid, the signature sheet must contain a notice of such payment. Historical Initiative Petitions. The number of initiatives that have been approved in general elections since 1998 are as follows: NOTE: The Secretary of State posts a listing of initiatives on its web site: www.egov.sos.state.or.us Source: Elections Division, Oregon Secretary of State, Initiative, Referendum and Referral Search, Elections Division. Land Use Measures. On November 6, 2007, Oregon voters approved Measure 49 ( "Measure 49 "), which modifies a previous measure approved by the voters in 2004 ( "Measure 37 "). Measure 37 entitled landowners to compensation for reduction in or release from a land use regulation when the land use regulation restricts the use of the property and reduces its market value if it was enacted after the owner or a family member purchased the property. Property owners seeking compensation or release from regulations under both Measure 49 and Measure 37 must file a claim with the governmental entity which enacted or enforced the regulation. For claims filed before June 28, 2007, Measure 49 replaced the remedies of Measure 37 with an approval for claimants to establish a specific number of home sites as a form of compensation. All claims filed after June 28, 2007 are treated as Measure 49 claims. Measure 49 claims may only be filed for regulations enacted after January 1, 2007, and Measure 49 claims may only be filed for land use regulations that limit residential uses of property or restrict farming or forest practices. Under Measure 49, claimants must demonstrate the reduction in value of the property, and may only be exempted from regulation to the extent necessary to allow additional residential development of a value comparable to the value lost as a result of the regulation. The City does not have any Measure 49 outstanding claims. City Charter 31 188 Historical Initiative Petitions In addition to statutory and constitutional changes by the Legislative Assembly and the initiative and referendum process, the independent basis of legislative authority has been granted to cities in Oregon by municipal charters. A copy of the City Charter is available from the City upon request. LEGAL MATTERS AND LITIGATION Legal matters incident to the authorization, issuance and sale of the Bonds by the District are subject to the approving legal opinion of K &L Gates LLP, Bond Counsel to the District ( "Bond Counsel "), substantially in the form attached hereto as Appendix C. Bond Counsel has reviewed this document only to confirm that the portions of it describing the Bonds and the authority to issue them conform to Bonds and the applicable laws under which they are issued. Litigation There is no litigation pending questioning the validity of the Bonds nor the power and authority of the District to issue the Bonds. There is no litigation pending which would materially affect the finances of the District or affect the District's ability to meet debt service requirements on the Bonds. Under Oregon law local public bodies, such as the District, are subject to the following limits on liability. The State of Oregon is subject to different limits. Personal Injury and Death Claim. The liability of a local public body and its officers, employees and agents acting within the scope of their employment or duties, to any single claimant for covered personal injury or death claims (and not property claims) arising out of a single accident or occurrence may not exceed $500,000, for causes of action arising on or after July 1, 2009, and before July 1, 2010. From July 1, 2010 through June 30, 2015, this cap increases incrementally to $666,700. The liability limits to all claimants for covered personal injury or death claims (and not property claims) arising from a single accident or occurrence increase from $1 million, for causes of action arising on or after July 1, 2009, and before July 1, 2010, incrementally to $1,333,300, for causes of action arising on or after July 1, 2014, and before July 1, 2015. For causes of action arising on or after July 1, 2015, the liability limits for both a single claimant and all claimants will be adjusted based on a determination by a State Court Administrator of the percentage increase or decrease in the cost of living for the previous calendar year as provided in the statutory formula. The adjustment may not exceed 3% for any year. Property Damage or Destruction Claim. The liability of a public body and its officers, employees and agents acting within the scope of their employment or duties, for covered claims for damage and destruction of property that arise from causes of action arising on or after July 1, 2009 are as follows: (a) $100,000, adjusted as described below, to any single claimant, and (b) $500,000, adjusted as described below, to all claimants. Beginning in 2010, these liability limits shall be adjusted based on a determination by a State Court Administrator of the percentage increase or decrease in the cost of living for the previous calendar year as provided in the statutory formula. The adjustment may not exceed 3% for any year. TAX MATTERS Tax Exemption In the opinion of Bond Counsel, interest on the Bonds is excludable from gross income for federal income tax purposes. Interest on the Bonds is not an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations. Federal income tax law contains a number of requirements that apply to the Bonds, including investment 32 189 restrictions, periodic payments of arbitrage profits to the United States, requirements regarding the use of proceeds of the Bonds and the facilities re- financed with proceeds of the Bonds and certain other matters. The City has covenanted to comply with all applicable requirements. Bond Counsel's opinion is subject to the condition that the City comply with the above - referenced covenants and, in addition, will rely on representations by the City and its advisors with respect to matters solely within the knowledge of the City and its advisors, respectively, which Bond Counsel has not independently verified. If the City fails to comply with such covenants or if the foregoing representations are determined to be inaccurate or incomplete, interest on the Bonds could be included in gross income for federal income tax purposes retroactively to the date of issuance of the Bonds, regardless of the date on which the event causing taxability occurs. Except as expressly stated in this Tax Matters section, Bond Counsel expresses no opinion regarding any other federal or state income tax consequences of acquiring, carrying, owning or disposing of the Bonds. Owners of the Bonds should consult their tax advisors regarding the applicability of any collateral tax consequences of owning the Bonds, which may include original issue discount, original issue premium, purchase at a market discount or at a premium, taxation upon sale, redemption or other disposition, the extent to which interest on the Bonds is included in adjusted current earnings for the purpose of computing federal alternative minimum tax imposed on certain corporations and various withholding requirements. Prospective purchasers of the Bonds should be aware that ownership of the Bonds may result in collateral federal income tax consequences to certain taxpayers, including, without limitation, financial institutions, property and casualty insurance companies, individual recipients of Social Security or Railroad Retirement benefits, certain S corporations with "excess net passive income," foreign corporations subject to the branch profits tax, life insurance companies and taxpayers who may be deemed to have incurred or continued indebtedness to purchase or carry or have paid or incurred certain expenses allocable to the Bonds. Bond Counsel expresses no opinion regarding any collateral tax consequences. Prospective purchasers of the Bonds should consult their tax advisors regarding collateral federal income tax consequences. Payments of interest on tax - exempt obligations such as the Bonds are in many cases required to be reported to the Internal Revenue Service (the "IRS "). Additionally, backup withholding may apply to any such payments made to any Owner who is not an "exempt recipient" and who fails to provide certain identifying information. Individuals generally are not exempt recipients, whereas corporations and certain other entities generally are exempt recipients. Bond Counsel's opinion is not a guarantee of result and is not binding on the IRS; rather, the opinion represents Bond Counsel's legal judgment based on its review of existing law and in reliance on the representations made to Bond Counsel and the City's compliance with its covenants. The IRS has established an ongoing program to audit tax - exempt obligations to determine whether interest on such obligations is includable in gross income for federal income tax purposes. Bond Counsel cannot predict whether the IRS will commence an audit of the Bonds. Holders of the Bonds are advised that, if the IRS does audit the Bonds, under current IRS procedures, at least during the early stages of an audit, the IRS will treat the City as the taxpayer, and the holders of the Bonds may have limited rights to participate in the audit. The commencement of an audit could adversely affect the market value and liquidity of the Bonds until the audit is concluded, regardless of the ultimate outcome. Oregon State Tax Exemption In the opinion of Bond Counsel, interest on the Bonds is exempt from Oregon personal income tax under existing law. Continuing Disclosure 33 190 Securities and Exchange Commission Rule 15c2 -12, as amended (the "Rule ") requires at least annual disclosure of current financial information and timely disclosure of certain events with respect to the Bonds, if material. Pursuant to the Rule, the City has agreed to provide to the Municipal Securities Rulemaking Board ( "MSRB "), audited financial information of the City and certain financial information or operating data. In addition, the City has agreed to provide to the MSRB, notice of certain events, pursuant to the requirements of Section (b)(5)(i) of the Rule. The City has complied with its continuing disclosure undertaking. A copy of the form of the City's Continuing Disclosure Certificate is attached hereto as Appendix B. RATING As noted on the cover page of this Official Statement, Moody's Investors Service ( "Moody's "), has assigned its municipal bond rating of " " to the Bonds. No application was made to any other rating agency for the purpose of obtaining an additional rating on the Bonds. The rating reflects only the view of Moody's and an interpretation of such rating may be obtained only from the rating agency furnishing the same. There is no assurance that such rating will continue for any given period of time or that they will not be revised downward or withdrawn entirely by the rating agency, if, in the judgment of such agency, circumstances so warrant. Any such revision or withdrawal of such rating may have an adverse effect on the market price of the Bonds. Any further explanation of the underlying ratings may be obtained from Moody's. Underwriting D. A. Davidson & Co. (the "Underwriter ") has agreed, subject to the terms of a Bond Purchase Agreement, to purchase the Bonds from the City at a price of % of the par value of the Bonds and will reoffer the Bonds at a price of % of the par value of the Bonds plus accrued interest, if any. The Bonds are being offered for sale to the public at the prices shown on the inside cover of this Official Statement. Concessions from the initial offering price may be allowed to selected dealers and special purchasers. The initial offering prices are subject to change after the date hereof. PRELIMINARY OFFICIAL STATEMENT The City has executed a "deemed final" letter that deems final the Preliminary Official Statement as of its date pursuant to Securities and Exchange Commission Rule 15c2 -12 (except for the omission of the following information: offering prices, interest rates, selling compensation, aggregate principal amount, principal amount per maturity, delivery dates, credit enhancement, if any, ratings, insurance, and other terms of the securities depending on such matters). The City has also confirmed that the information in this Preliminary Official Statement, except for matters relating to DTC, the Registrar, and the statement regarding the Underwriter in the italicized paragraph on the page immediately preceding the table of contents does not contain any untrue statement of a material fact or omit any statement or information which is necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. 34 191 CONCLUDING STATEMENT The information contained herein should not be construed as representing all conditions affecting the City or the Bonds. Additional information may be obtained from the City. The statements relating to the Resolution are in summarized form, and in all respects are subject to and qualified in their entirety by express reference to the provisions of such document in its complete form. The information assembled herein is not to be construed as a contract with Owners of the Bonds. APPROVAL OF OFFICIAL STATEMENT The execution and delivery of this Official Statement have been duly authorized by the City. CITY OF WOODBURN, OREGON M Authorized City Official 35 192 Maugi Economic and Demographic Information 193 ECONOMIC AND DEMOGRAPHIC INFORMATION The following discussion includes descriptive information obtained from a variety of sources. The information is presented to provide the reader with an overview of the City's economy, but is not intended to be exhaustive or comprehensive. Local Economic Overview The City of Woodburn is located in Marion County (the "County'), approximately 30 miles south of the City of Portland and 18 miles north of the City of Salem. The City has a 2010 preliminary estimated population of 23,150. Historical population of the City and the County is shown in the following table. ■ Marion County Population: State of Oregon, Marion County and the City of Woodburn 2010 3,844,195 320,640 23,150 2009 3,823,465 318,170 23,350 2008 3,791,075 314,865 23,355 2007 3,745,455 311,070 22,875 2006 3,690,505 306,665 22,615 2005 3,631,440 302,135 22,110 2004 3,582,600 298,450 21,790 2003 3,541,500 295,900 21,560 2002 3,504,700 291,000 20,860 2001 3,471,700 288,450 20,410 2000 3,436,750 286,300 20,310 2000 3,421,399 284,838 20,100 1990 2,842,321 228,483 13,404 (1) U.S. Census Count on April 1. Source: Center far Population Research and Census, Portland State University. or emplovers in the Citv follow: Woodburn School District No. 103 AI's Garden Centers & Greenhouses LLC City of Woodburn Gem Equipment of Oregon Inc United Disposal Service Inc Specialty Polymers Products, Inc Tree Co Inc Country Meadows Village LLC Hopper Brothers Christmas Trees Oreaon Golf Association Education 603 Home Improvement Retail 200 City 160 Machinery Manufacturing 150 Solid Waste Services & Recycling 120 Plastic & Fiber Manufacturing 95 Lawn & Garden Supplies 90 Long -Term Care Facility 70 Christmas Tree Sales 70 Snorts & Recreation 63 Source: Selectory Dun & Bradstreet. June 1, 2011 194 Salem Metropolitan Statistical Area (MSA): Labor Force and Employment (Includes Marion and Polk Counties) Civilian Labor Force Unemployment Percent of Labor Force Total Employment 199,534 21,543 10.8% 177,991 198,684 21,187 10.7% 177,497 194,666 12,215 6.3% 182,451 190,512 10,063 5.3% 180,449 188,126 10,384 5.5% 177,742 185,057 184,059 11,723 13,575 6.3% 7.4% 173,334 170,484 4,018 8,972 xx -4,954 8,172 11,124 xx -2,952 10,558 10,803 xx -245 13,627 9,464 xx 4,163 14,625 7,612 xx 7,013 - - $ 138,203,200 $ 36,125 n.a. n.a. n.a. n.a. 2008 137,569,686 00• Change from $ 32,565 $ 12,504,027 Total Nonfarm Payroll Employment 009 2008 2007 2006 143,400 145,400 152,200 151,900 149,400 2005 2004 146,300 142,800 2008 -6,800 2007 -6,500 2006 -4,000 2005 -900 200 2,600 Total Private 100,600 102,800 110,000 111,500 109,600 106,300 103,100 -7,200 -8,700 -6,800 -3,500 -300 Natural resources and mining 1,100 1,000 1,200 1,300 1,300 1,300 1,300 -200 -300 -300 -300 -300 Construction 6,500 7,000 9,100 10,100 9,400 8,200 7,200 -2,100 -3,100 -2,400 -1,200 -200 Manufacturing 11,700 12,300 14,000 14,800 15,500 14,900 14,600 -1,700 -2,500 -3,200 -2,600 -2,300 Trade, transportation, and utilities 23,200 23,700 25,500 25,700 25,400 24,800 23,800 -1,800 -2,000 -1,700 -1,100 -100 Information 1,200 1,300 1,400 1,500 1,500 1,500 1,600 -100 -200 -200 -200 -300 Financial activities 6,900 7,100 7,600 7,500 7,400 7,300 7,100 -500 -400 -300 -200 0 Professional and business services 1 1,500 12,000 12,900 13,200 12,600 12,700 12,000 -900 -1,200 -600 -700 0 Educational and health services 21,300 21,000 20,300 19,500 19,000 18,600 18,300 700 1,500 2,000 2,400 2,700 Leisure and hospitality 11,900 12,100 12,700 12,500 12,300 12,100 12,000 -600 -400 -200 0 100 Other services 5,400 5,300 5,400 5,300 5,300 5,100 5,100 -100 0 0 200 200 Government 42,800 42,500 42,200 40,500 39,800 40,000 39,700 300 2,000 2,700 2,500 2,800 Source: State of Oregon Employment Division, Department of Human Resources as of June 1, 2011 Per capita income in the County is lower than that of the State. In 2008, the County represented 7.42 percent of the State's total personal income. Source: U.S. Department of Commerce, Bureau of Economic Analysis, February 20, 2010. Historic building permits for single - family and multi - family housing in the City follow: City of Woodburn: Building Permit History MrNumber State of Oregon New Multi - Family Construction Marion County Salem, OR (MSA) Your Total Personal Per Income rrr Capita Total Personal rrr Per Capita. Total Personal 000 er Capita 2009 $ 138,203,200 $ 36,125 n.a. n.a. n.a. n.a. 2008 137,569,686 36,365 $ 10,215,046 $ 32,565 $ 12,504,027 $ 32,016 2007 133,405,144 35,737 9,810,847 31,632 11,985,679 31,126 2006 127,447,708 34,656 9,458,747 30,924 11,514,079 30,406 2005 117,670,842 32,525 8,635,602 28,646 10,512,626 28,299 2004 113,001,122 31,622 8,528,745 28,545 10,405,095 28,391 2003 1 108,506,328 30,564 1 8,168,241 27,546 1 9,958,041 27,473 Source: U.S. Department of Commerce, Bureau of Economic Analysis, February 20, 2010. Historic building permits for single - family and multi - family housing in the City follow: City of Woodburn: Building Permit History MrNumber New Single Family New Multi - Family Construction 2010 Construction Cost 4 $ 749,342 Units Cost - $ - 2009 8 1,406,860 4 432,106 2008 29 6,337,377 200 7,292,144 2007 91 18,413,061 200 14,490,940 2006 85 15,720,345 - - 2005 68 13,921,060 195 APPENDIX B Continuing Disclosure 196 APPENDIX C Form of Legal Opinion 197 APPENDIX D Audited Financial Statement - 2010 198 APPENDIX E Book -Entry Only System 199 200 APPENDIX F Form of Master Declaration 201 APPENDIX G Feasibility Report 202