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Res. 2122 - Authorizing sale of Water Revenue Refunding Bonds COUNCIL BILL NO. 3079 RESOLUTION NO. 2122 A RESOLUTION OF THE CITY OF WOODBURN, OREGON AUTHORIZING THE SALE OF A WATER REVENUE REFUNDING BOND WHEREAS, in 2002 the City entered into Loan Agreement No. Y02007 with the State of Oregon acting by and through its Economic and Community Development Department (the "Y02007 Financing") to finance water system improvements including construction of the National Way Treatment Facility, construction of the Parr Road Treatment Facility, and construction of the Country Club Road Facility (the "Project"); and WHEREAS, in 2002 the City entered into Loan Agreement No. S02010 with the State of Oregon acting by and through its Economic and Community Development Department (the "S02010 Financing") to finance the Project; and WHEREAS, in 2003 the City entered into Loan Agreement No. G02003 with the State of Oregon acting by and through its Economic and Commmunity Development Department (the "G02003 Financing," and collectively with the Y02007 Financing and the S02010 Financing, the "Refundable Borrowings") to finance the Project., and WHEREAS, Oregon Revised Statutes sections 287A.360 through 287A.375 authorize Oregon cities to refund outstanding borrowings like the Refundable Borrowings; and WHEREAS, under current market conditions refunding all or a portion of the Refundable Borrowings may produce debt service savings; and WHEREAS, it is now desirable to authorize the refunding of the Refundable Borrowings to achieve debt service savings and restructure the annual debt service payments; NOW, THEREFORE, THE CITY OF WOODBURN RESOLVES AS FOLLOWS: Section 1. Refunding Bond Authorized. The City Council hereby authorizes the issuance of a water revenue refunding bond (the "Bond") to refund all or any portion of the Refundable Borrowings. The Bond may be issued in an amount sufficient to refund all or any portion of the Refundable Borrowings that are being refunded and to pay estimated costs related to issuing the Bond and refunding the Refundable Borrowings. Page 1 T Council Bill No. 3079 Resolution No. 2122 Section 2, Delegation. The City Administrator or the City Finance Director or the person designated by the City Administrator or the City Finance Director (any of whom is referred to in this resolution as a "City Official") are each hereby authorized, on behalf of the City and without further action by the Council, to: 2.1 Select one or more commercial banks or other investors and negotiate the sale of the Bond with those commercial banks or investors. 2.2 Issue the Bond in one or more series. 2.3 Establish the form, principal amount, interest rates, prepayment terms, payment terms and dates, and other terms of each series of the Bond. 2.4 Engage the services of verification agents, escrow agents and any other professionals whose services are desirable for the Bond and negotiate the terms of and execute any agreement with such professionals. 2.5 Determine whether the savings produced by the refunding are adequate to justify the refunding and select portions of the Refundable Borrowings that will be refunded. 2.6 Prepare, finalize the terms of, and execute a new master water system revenue bond declaration (the "Master Declaration") which pledges the revenues of the City's water system to the Bond, contains covenants regarding the levels of fees and charges that the City must impose for its water system, describes the terms under which the City may issue obligations in the future that are secured by the revenues of the City's water system, describes the Bond, and specifies administrative provisions relating to obligations that are secured by the revenues of fhe City's water system. The Master Declaration will be in substantially the form attached as Exhibit A, but with such changes as are approved by the City Official. 2.7 Determine whether each series of the Bond will bear interest that is excludable from gross income under the Infernal Revenue Code of 1986, as amended (the "Code") , or is includable in gross income under the Code. If a series bears interest that is excludable from gross income under the Code, the City Official may enter into covenants to maintain the excludability of interest on that series of the Bond from gross income. 2.8 Designate any series of Bond as a "qualified tax-exempt obligation" under Section 265(b)(3) of the Code, if applicable. 2.9 Execute and deliver each series of the Bond to its purchaser. Page 2 - Council Bill No. 3079 Resolution No. 2122 2.10 Take any actions to call and prepay the Refundable Borrowings. 2.11 Execute and deliver any agreements or certificates and take any other action in connection with each series of the Bond which the City Official finds is desirable to permit the sale and issuance of that series of the Bond in accordance with this Resolution. Section 3. Security for the Bond. The Bond will constitute a special obligation of the City that is payable solely from the revenues of the City's wafer system and related amounts, as provided in the Master Declaration or other document executed pursuant to Section 2 above. Section 4. Effective Date. This resolution is effective immediately upon adoption. Approved and adopted by the City Council, at a regular meeting held on the 0 day of , 2018. Approved as to Form. City Attorney Date/ --7 APPROVED: ' Kr f*-+Awle- C!0G1We,I L 134 es t da'.0"o"' Passed by the Council: 4D - I R" Submitted to the Mayor: Approved by the Mayor: Filed in the Office of the Recorder: ei r, ATTEST: Heather Pierson, City Recorder City of Woodburn, Oregon Page 3 - Council Bill No, 3079 Resolution No. 2122 Exhibit A Page 1 of 29 MASTER WATER SYSTEM REVENUE BOND DECLARATION City of Woodburn, Oregon Water Revenue Refunding Bond Series 2018 Executed by the City Official of the City of Woodburn, Oregon As of the day of , 2018 2917083.3 042038 RSIND Exhibit A Page 2 of 29 TABLE OF CONTENTS Section1. Findings........................................................................................................................1 Section2. Definitions....................................................................................................................1 Section 3. Rules of Construction. .................................................................................................7 Section 4. Deposit, Pledge and Use of Gross Revenues. ..............................................................8 Section 5. Bond Funds and Accounts. ..........................................................................................9 Section 6. Rate Covenant; Calculations Relating to Balloon Indebtedness and Interest Subsidy Bonds........................................................................................11 Section7. Parity Bonds...............................................................................................................13 Section 8. Subordinate Obligations.............................................................................................16 Section 9. Separate Utility System..............................................................................................16 Section10. General Covenants. ....................................................................................................16 Section 11. Events of Default and Remedies................................................................................18 Section 12. Amendment of Master Declaration............................................................................22 Section13. Defeasance. ................................................................................................................24 Section 14. The Series 2018 Bond................................................................................................24 Appendix A: Form of Water Revenue Refunding Bond, Series 2018 2917083.3 042038 RSIND Exhibit A Page 3 of 29 MASTER WATER SYSTEM REVENUE BOND DECLARATION THIS MASTER WATER SYSTEM REVENUE BOND DECLARATION is executed as of , 2018, by the City Official of the City of Woodburn, Oregon pursuant to the authority granted to the City Official by Resolution No. []/Council Bill No. [ ] adopted by the City Council on , to establish the terms under which the City's Water Revenue Refunding Bond, Series 2018 and future Parity Bonds may be issued. Section 1. Findings. The City finds that it adopted Resolution No. [_]/Council Bill No. on , 2018], authorizing the City to issue revenue bonds under Oregon Revised Statutes Section 287A.360 through 287A.375 to refund the Refunded Obligations, and to enter into a Master Declaration. This Master Declaration establishes the terms under which the City's Water Revenue Refunding Bond, Series 2018 is issued and the terms under which future obligations may be issued on a parity with the Series 2018 Bond. 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 Coverage Revenues"means the Coverage Revenues, adjusted for purposes of Section 7.1.C(ii) as provided in Section 7.3. "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 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 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; (c) Interest subsidies shall be subtracted from the interest due on Interest Subsidy Bonds as provided in Section 6.5; (d) Bonds which are subject to contingent redemption or tender shall be treated as maturing on their stated maturity dates; and, (e) Each Balloon Payment shall be assumed to be paid according to its Balloon Debt Service Requirement. "Auditor" means a person authorized by the State Board of Accountancy to conduct municipal audits pursuant to ORS 297.670. Page 1 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 4 of 29 "Balloon Debt Service Requirement" means the Committed Debt Service Requirement for a Balloon Payment or, if the City has not entered into a firm commitment to sell Bonds or other obligations to refund that Balloon Payment, the Estimated Debt Service Requirement for that Balloon Payment. "Balloon Payment" means any principal payment for a Series of Bonds which comprises more than twenty-five percent of the original principal amount of that Series, but only if that principal payment is designated as a Balloon Payment in the closing documents for the Series. "Base Period" means the alternative selected by the City from the following two options: (a) any twelve consecutive months selected by the City or Qualified Consultant out of the most recent eighteen months preceding the delivery of a Series of Parity Bonds; or(b)the most recently completed fiscal year for which audited financial statements are available. "Bond" or"Bonds"means the Series 2018 Bond and any Parity Bonds. "Bond Counsel"means a law firm selected by the City and 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 Water 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 in 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 Administrator or the City Finance Director], or a person designated by either the [City Administrator or the City Finance Director] to act on behalf of the City pursuant to the Resolution. "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. "Committed Debt Service Requirement" means the schedule of principal and interest payments for a Series of Bonds or other obligations which refund a Balloon Payment, as shown in the documents evidencing the City's firm commitment to sell that Series. A "firm commitment to sell" means a bond purchase agreement or similar document which obligates the City to sell, and obligates a purchaser to purchase, the Series of refunding Bonds or other obligations, subject only to the conditions which customarily are included in such documents. Page 2—Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 5 of 29 "Coverage Revenues"means the Net Revenues less systems development charges. "Credit Facility" means a letter of credit, a municipal bond insurance policy, standby bond purchase agreement or other credit enhancement device which is obtained by the City to secure payment in full of Bonds, and which is issued or provided by a Credit Provider. "Credit Provider" means the person or entity that is: (i) obligated to make or guarantee payments under a Credit Facility or Reserve Credit Facility; and (ii)whose long-term debt obligations or claims-paying ability (as appropriate) are rated, at the time the Credit Facility or Reserve Credit Facility is issued, in one of the three highest rating categories by a Rating Agency that has issued a rating on Outstanding Bonds. Under rating systems in effect on the date of this Master Declaration, a rating in one of the three highest rating categories by a Rating Agency would be a rating of"A" or better. "Debt Service Account" means the Debt Service Account described in Section 5.2 of this Master Declaration. "DTC" means The Depository Trust Company or any other qualified securities depository designated by the City as its successor. "Estimated Debt Service Requirement" means the schedule of principal and interest payments for a hypothetical Series of Bonds that refunds a Balloon Payment, that is prepared by the City Official and that meets the requirements of Section 6.4. "Event of Default" means any event specified in 11.2 of this Master Declaration. "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. "Fund" or"Account"refers to any fund, account, or other accounting concept that permits the City to account accurately for amounts that are credited to it under this Master Declaration. A "Fund" in this Master Declaration does not need to appear as a"fund" in the City's budget and an "Account"in this Master Declaration does not need to appear as an "account" in the City's budget. "Government Obligations" means (a) 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); or(b)noncallable obligations the principal of and interest on which are secured by the full faith and credit of the United States of America or 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 systems development charges but only to the extent Oregon law allows those systems development Page 3 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 6 of 29 charges to be used to pay Bonds, revenues from product sales, and interest earnings on Gross Revenues in the Water Fund. Gross Revenues shall be increased by any withdrawals from the Rate Stabilization Account as provided in Section 5.6.13, and shall be reduced by any deposits to the Rate Stabilization Account as provided in Section 5.6.A. However, the term "Gross Revenues" shall not include: (a) The interest income or other earnings derived from the investment of any escrow fund established for the defeasance or refunding of outstanding indebtedness of the City; (b) Any gifts, grants, donations or other amounts received by the City from any State or Federal Agency or other person if such amounts 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 1 lb of the Oregon Constitution only because they are imposed on property or property owners); (h) Any income, fees, charges, receipts,profits or other amounts derived by the City from its ownership or operation of any Separate Utility System; (i) Installment payments of City line and branch charges, connection fees, or local improvement district assessments that have been pledged as security for a borrowing other than a Bond; or 0) Any federal interest subsidies the City receives for Interest Subsidy Bonds. "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. "Interest Subsidy Bonds" means Bonds for which the City is eligible to receive federal interest rate subsidies that are similar to the interest subsidies that were available for Build America Bonds. "Master Declaration"means this Master Water System Revenue 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 Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 7 of 29 "Operating Expenses" means all costs which are properly treated as expenses of operating and maintaining the Water System under generally accepted accounting principles. 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 other non-cash expenses, including non-cash expenses related to pensions and postemployment benefits„ (d) All amounts eligible to be treated for accounting purposes as payments for capital expenditures; (e) Interest and other debt service payments,paying agent fees, broker-dealer fees and similar charges for the maintenance of borrowings; (f) The expenses of owning, operating or maintaining any Separate Utility System; (g) Expenditures made from any liability insurance proceeds; (h) Expenditures made from any casualty insurance proceeds used to pay for costs of repairing or replacing portions of the Water System; (i) Expenditures made from grant funds, 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; 0) Extraordinary, non-recurring expenses of the Water System; or (k) 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 their paying agent or Owner). "Owner"means a registered owner of a Bond. "Parity Bond"means any obligation that is secured by the Net Revenues on an equal basis with the Bonds and is 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. Page 5 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 8 of 29 "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 Account" means the Rate Stabilization Account established in the Water Fund pursuant to Section 5.6. "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. "Refunded Obligations"means the outstanding Loan Agreement No. Y02007, entered into between the City and the State of Oregon Economic and Community Development Department in 2002,the outstanding Loan Agreement No. 502010, entered into between the City and the State of Oregon Economic and Community Development Department in 2002, and the outstanding Loan Agreement No. G02003 entered into between the City and the State of Oregon Economic and Community Development Department in 2003. "Reserve Credit Facility" means any arrangement in which the City pays a fee in exchange for an agreement of a Credit Provider to advance money to the City in the future that the City will use in lieu of using cash or Permitted Investments credited to a subaccount in the Bond Reserve Account. "Reserve Credit Facility" does not include guaranteed investment contracts, master repurchase agreements and similar Permitted Investments. "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 of 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 Series 2018 Bond is not secured by the Bond Reserve Account or any subaccount therein. "Resolution" means City Resolution No. [_]/Council Bill No. adopted by the City Council on [, 2018]. "S&P"means S&P Global Ratings, 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 to constitute a system which is distinct from the Water System in accordance with Section 9. Page 6 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 9 of 29 "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 2018 Bond"means the City's Water Revenue Refunding Bond, Series 2018 issued pursuant to Section 17 of this Master Declaration. "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. [On the date of this Master Declaration, the City has no borrowings outstanding with a subordinate lien on the Net Revenues.] "Subordinate Obligations Account"means the Subordinate Obligations Account of the Water Fund which is described in Section 5.5. "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 lessor 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 City limits. 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. Page 7 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 10 of 29 B. References to one gender shall include all genders. C. References to the singular include the plural, and references to the plural include the singular. Section 4. Deposit, Pledge and Use of Gross Revenues. 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. At least one Business Day prior to each Payment Date, to transfer Net Revenues to the Debt Service Account in an amount sufficient(with amounts available in the Debt Service 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 the months specified in the provisions creating the subaccounts in the Bond Reserve Account, if the balance in any subaccount of the Bond Reserve Account is determined to be less than the applicable Reserve Requirement, to transfer Net Revenues to the Bond Reserve Account in the amounts required by the provisions creating the subaccounts in the Bond Reserve Account until the balances in all subaccounts of the Bond Reserve Account are equal to their Reserve Requirement; 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, an amount of Net Revenues that is sufficient, with other available funds, 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 Account or spend Net Revenues for any other lawful purpose relating to the Water System, but only if all deposits and payments that are required to be made on or before that date and that have a higher priority under this Section have been made. 4.2. The City hereby pledges the Net Revenues and federal interest subsidies the City receives for Interest Subsidy Bonds to the payment of principal of,premium (if any) and interest on all Bonds. Pursuant to ORS 287A.310, this pledge made by the City shall be valid and binding from the Closing of the Series 2018 Bond. The Net Revenues and federal interest subsidies 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 Page 8 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 11 of 29 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. 4.3. If a Reserve Credit Facility is permitted to fund a subaccount in the Bond Reserve Account, the City may pledge the Net Revenues available for transfer to that subaccount of the Bond Reserve Account to pay amounts due under any Reserve Credit Facility securing that subaccount. Section 5. Bond Funds and Accounts. 5.1. So long as Bonds are Outstanding, the City shall maintain the Debt Service Account and the Bond Reserve Account as discrete accounts in the Water Fund. 5.2. Debt Service Account. The City shall hold the Debt Service Account. Until all Bonds are paid or defeased, amounts in the Debt Service Account shall be used only to pay Bonds. A. After the transfer described in Section 4.1.13, if the balance in the Debt Service Account is less than the amount of Bond principal,premium and interest that is due on that Payment Date, the City shall credit to the Debt Service Account an amount equal to the deficiency from any Net Revenues in the Subordinate Obligations Account. B. If, after the credit described in Section 5.2.A, the amounts available to pay Debt Service Account is not sufficient to pay all amounts due on the Payment Date, the City shall allocate the available amounts: (i) First, to pay Bond interest, and pro rata based on the amount due on Bonds if the available amount is not sufficient to pay all Bond interest that is due on that Payment Date; and, (ii) Second, to pay Bond principal and premium that is due on that Payment Date, and pro rata based on the amount of principal and premium due on each Bond if the available amount is not sufficient to pay all Bond principal and premium that is due on that Payment Date. C. If, after the allocation described in Section 5.2.13, there is not enough to pay all principal, interest and premium allocated to pay Bonds that are secured by a subaccount in the Bond Reserve Account, the City shall apply any amounts available in the subaccounts in the Bond Reserve Account, but only to pay the principal, interest and premium on the Bonds that are secured by those subaccounts. D. The City shall transfer sufficient amounts from the Debt Service Account in time to permit payment of all Bond principal, interest and premium (if any)when due in accordance with the Bonds. E. Amounts in the Debt Service Account shall be invested only in Permitted Investments. Earnings on the Debt Service Account shall be credited to the Water Fund. Page 9 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 12 of 29 5.3. Bond Reserve Account. A. The Bond Reserve Account shall be held by the City. The City may create one or more subaccounts in the Bond Reserve Account to secure Series of Bonds and covenant to make deposits into any subaccounts it creates; however, the City is not obligated to create any subaccounts in the Bond Reserve Account, and is not obligated to secure any Series of Bonds with a subaccount in the Bond Reserve Account. B. When a subaccount in the Bond Reserve Account 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, when it issues the first Series of Bonds that is secured by that subaccount: a) establish the Reserve Requirement for that subaccount; b)pledge amounts credited to that subaccount to pay the Bonds that are secured by that subaccount; and c) determine if the Reserve Requirement for that subaccount may be funded with Reserve Credit Facilities and the requirements for those Reserve Credit Facilities, and the valuation and replenishment provisions that apply to that subaccount. C. The City shall not create any subaccounts in the Bond Reserve Account for any purpose except securing Bonds in accordance with this Master Declaration. D. The Series 2018 Bond is not secured by the Bond Reserve Account or any subaccount therein. 5.4. Subordinate Obligations Account. The City shall create and maintain the Subordinate Obligations Account in the Water Fund as long as 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. 5.5. Rate Stabilization Account. The City may create a-the Rate Stabilization Account in the Water Fund and if created will maintain that account as long as Bonds are Outstanding. Net Revenues may be transferred to the Rate Stabilization Account at the option of the City as permitted by Section 4.1.F. Money in the Rate Stabilization Account may be withdrawn at any time and used for any purpose for which the Gross Revenues may be used. [Does the City want to make a deposit to the RSA before closing?] A. Deposits to the Rate Stabilization Account decrease Gross Revenues in the Fiscal Year for which the deposit is made. B. Withdrawals from the Rate Stabilization Account increase Gross Revenues in the Fiscal Year for which the withdrawal is made. Page 10 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 13 of 29 C. The City may adjust deposits to and withdrawals from the Rate Stabilization Account for a Fiscal Year at any time prior to the date on which the audit for that Fiscal Year is finalized. D. 1Ititeres;t;,,1�, ,arnings on the Rate Stabilization Account shall be credited to the Water Fund. Section 6. Rate Covenant; Calculations Relating to Balloon Indebtedness and Interest Subsidy Bonds. 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 Revenues, and to make all transfers required by this Master Declaration to the Debt Service Account, the Bond Reserve Account and the Subordinate Obligations Account. 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 are adequate to generate Coverage Revenues each Fiscal Year at least equal to [one hundred twenty-five percent(125%)] of Annual Bond Debt Service due in that Fiscal Year. 6.3. Not later than six months after the end of each Fiscal Year, the City shall prepare a report that demonstrates whether the City has complied with Section 6.2 during that Fiscal Year and shall file that report in the City records. If the report demonstrates that the City has not complied with Section 6.2 during that Fiscal Year, it shall not constitute a default under this Master Declaration if, within thirty (30) days after the report is filed, the City files a certificate of a City Official that specifies the actions that the City has taken and will take within the next ninety (90) days to permit the City to comply with Section 6.2 for the remainder of the Fiscal Year in which the report is filed, and for the succeeding Fiscal Year, and the City takes the actions specified by the City Official, or actions having a comparable effect. [City: consider making this part of your audit] 6.4. The Estimated Debt Service Requirement for Balloon Indebtedness shall be calculated in accordance with this Section 6.4. A. For the Rate Covenants: For each Balloon Payment that is Outstanding on May 1 of any Fiscal Year, the City Official shall prepare a schedule of principal and interest payments for a hypothetical Series of Bonds that refunds that Balloon Payment in accordance with Section 6A.D. The City Official shall prepare that schedule as of that first day of May, and that schedule shall be used to determine compliance with the rate covenant in Section 6.2 for the following Fiscal Year. B. For Parity Bonds: Whenever a Balloon Payment will be Outstanding on the date a Series of Parity Bonds is issued, the City Official shall prepare a schedule of principal and interest payments for a hypothetical Series of Bonds that refunds each Outstanding Balloon Payment in accordance with Section 6A.D. The City Official shall prepare that Page 11 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 14 of 29 schedule as of the date the Parity Bonds are sold, and that schedule shall be used to determine compliance with the tests for Parity Bonds in Section 7.1. C. For the Reserve Requirement: Whenever a Series of Bonds that contains a Balloon Payment is issued, the City Official shall prepare a schedule of principal and interest payments for a hypothetical Series of Bonds that refunds each Balloon Payment in that Series in accordance with Section 6A.D. The City Official shall prepare that schedule as of the date the Series is sold, and that schedule shall be combined with the schedule for payment of any debt service on Bonds that are secured by the same subaccount, and that combined schedule shall be used to determine the Reserve Requirement as long as that Series is Outstanding. D. Each hypothetical Series of refunding Bonds shall be assumed to be paid in equal annual installments of principal and interest sufficient to amortize the principal amount of the Balloon Payment over the term selected by the City Official; however, the City Official shall not select a term that exceeds the lesser of: 30 years from the date the Balloon Payment is originally scheduled to be paid; or the City's estimate of the remaining weighted average useful life (expressed in years and rounded to the next highest integer) of the assets which are financed with the Balloon Payment. The annual installments shall be assumed to be due on the anniversaries of the date the Balloon Payment is originally scheduled to be paid, with the first installment due on the first anniversary of the date the Balloon Payment is scheduled to be paid. Each installment shall be assumed to bear interest at a rate that is estimated by the City from the Bond Buyer Revenue Bond Index (or if the Bond Buyer Revenue Bond Index is not available, a reasonably comparable index selected by the City)for a revenue bond with a term that is equal to the term of the installment. When the City prepares a schedule described in Section 6.4.A, Section 6.4.13 or Section 6.4.C, the City shall use the index that is available to the City on the date the City is required to prepare that schedule. 6.5. Interest Subsidy Bonds. The amounts assumed to be paid on Interest Subsidy Bonds shall be calculated as follows: A. When calculating Annual Bond Debt Service for the rate covenant in Section 6.2, the City shall subtract from interest to be paid on Interest Subsidy Bonds the federal interest subsidies on Interest Subsidy Bonds that the City reasonably expects, at the beginning of the Fiscal Year, to receive during that Fiscal Year. B. When calculating Annual Bond Debt Service and Maximum Annual Bond Debt Service for the tests for issuing Parity Bonds in Section 7, the City shall subtract from the scheduled payments of interest on Interest Subsidy Bonds the amount of federal interest subsidies that the City reasonably expects, at the time the Parity Bonds are issued, to receive. C. When calculating the greatest amount of principal, interest and premium, if any, required to be paid in any Fiscal Year on a Series of Interest Subsidy Bonds to determine the Tax Maximum for Interest Subsidy Bonds that are secured by a subaccount in the Bond Page 12—Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 15 of 29 Reserve Account, the City shall subtract from the scheduled payments of interest on Interest Subsidy Bonds the federal interest subsidies that the City reasonably expects, at the time the Series of Interest Subsidy Bonds is issued, to be paid to the City for the Series of Interest Subsidy Bonds. The City shall not be required to increase the amount the City is required to hold in a subaccount in the Bond Reserve Account if federal interest subsidies are not paid when or in the amounts expected. However, if the City reduces the amount it holds in a subaccount of the Bond Reserve Account because Bonds secured by that subaccount have been paid, the City must take into account its reasonable expectations at the time of reduction in determining the amount that the City must retain in a subaccount of the Bond Reserve Account. 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 Debt Service Account and all required deposits to all subaccounts in the Bond Reserve Account have been made; C. There shall have been filed with the City either: (i) A certificate of the City Official stating that the Coverage Revenues (adjusted as provided in Section 7.2) for the Base Period were not less than [one hundred twenty-five percent(125%)] of Maximum 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 Coverage Revenues and 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 (b) Concluding that the respective amounts of Adjusted Coverage 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%)] 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, Page 13 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 16 of 29 (c) Concluding that the respective amounts of Adjusted Coverage 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%) 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, (d) Concluding that the amount of Adjusted Coverage 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%)] of the Maximum 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. The City may adjust Coverage Revenues for purposes of Section 7.1.C(i)by adding any Coverage Revenues or 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 and are in effect on or before the date the Parity Bonds are issued. The City shall adjust Coverage Revenues for the Base Period by eliminating the effect of any withdrawals from or deposits to the Rate Stabilization Account. 7.3. The Qualified Consultant shall calculate Adjusted Coverage Revenues for purposes of Section 7.1.C(ii) as provided in this Section 7.3: A. The City shall provide the Qualified Consultant with the following information: (i) The Base Period, the Coverage Revenues for the Base Period and the amounts of any withdrawals from or deposits to the Rate Stabilization Account for Fiscal Years that are included in the Base Period; (ii) Information regarding any Water System utility properties that are being acquired with Parity Bonds and that have an earnings record; (iii) Any changes in rates and charges which have been adopted by the City since the beginning of the Base Period and the dates on which they are scheduled to take effect; (iv) Any changes in customers since the beginning of the Base Period; and, (v) A description of any extensions or additions to the Water System that were in the process of construction at the beginning of the Base Period or commenced construction after the beginning of the Base Period, the expected date of completion of those extensions or additions, the estimated operating and capital costs of those extensions or additions, and any other changes to the Gross Revenues or Operating Expenses that the City reasonably expects to result from the completion and operation of those extensions or additions. Page 14 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 17 of 29 B. Using the information provided by the City pursuant to Section 7.3.A and any additional information the Qualified Consultant determines is necessary, the Qualified Consultant shall adjust the Coverage Revenues for the Base Period to eliminate the effect of any withdrawals from or deposits to the Rate Stabilization Account in the manner described in Section 7.2 and may adjust the Coverage Revenues for the Base Period: (i) To reflect any changes that the Qualified Consultant projects will result from the acquisition of Water System utility properties that are being financed with the Parity Bonds and that have an earnings record; (ii) To reflect any changes in rates and charges which have been adopted by the City and which are scheduled to take effect during the period described in Section 7.1.C(ii)(a), or which increase rates and charges for inflation at a level which the Qualified Consultant determines is reasonable; (iii) To reflect any changes in customers of the Water System that occurred after the beginning of the Base Period and prior to the date of the Qualified Consultant's certificate; and (iv) To reflect any changes to Coverage Revenues not included in the preceding paragraphs that are projected to result from the completion and operation of additions and extensions to the Water System that were under construction at the beginning of the Base Period, or commenced construction after the beginning of the Base Period. 7.4. The City may issue Parity Bonds to refund Outstanding Bonds without complying with Section 7.1 if the refunded Bonds are legally or economically 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 by more than $5,000. 7.5. Bonds shall be treated as "legally defeased"for purposes of Section 7.4 if they are defeased as provided in Section 13. Bonds shall be treated as "economically defeased" for purposes of Section 7.4 if they have been irrevocably called for redemption within one year after the date on which the refunding Bonds are issued, and the City has irrevocably deposited money or Government Obligations with the paying agent or Owner for the refunded Bonds, as applicable, or in escrow with an independent trustee or escrow agent, and the money and any amounts to be received from the Government Obligations have been calculated to be sufficient, without reinvestment, to pay the Bonds that are economically defeased. 7.6. 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. 7.7. A Supplemental Declaration describing a Series of Parity Bonds may provide that the Series will be paid through a paying agent, and may specify the type of authentication, Page 15 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 18 of 29 registration, transfer, redemption and other administrative provisions that apply to that Series. 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.l.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 Debt Service 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 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. Page 16 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 19 of 29 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 new agreements or arrangements or make any new offers to provide Water System products or services at a discount from published rate schedules or provide free Water System products or services except: a) in case of emergencies, b) where the City exchanges services with other Water systems, or c)where in the reasonable judgment of the City such action does not materially reduce the Gross Revenues received by the City. 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: (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 Sections 6.1 and 6.2 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 Page 17 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 20 of 29 of Bonds then Outstanding less the amount of cash and investments in the Debt Service Account, the Bond Reserve Account, and the Subordinate Obligations Account)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 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. City Official 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" so long as they are occurring and have not been cured: A. If the City shall fail to pay any Bond principal or interest when due. B. Except as provided in Section 11.3, if the City shall default in the observance and performance of any other of its covenants, conditions and agreements in this Master Declaration and the default continues for ninety (90) 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 25% 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. Page 18 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 21 of 29 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. 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. 11.3. Exception. It shall not constitute an Event of Default under 11.2.13 if the default cannot practicably be remedied within ninety (90) 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. 11.4. Remedies. If an Event of Default occurs, any Owner may exercise any remedy available at law or in equity including mandamus where applicable. However, the Bonds shall not be subject to acceleration. A. 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 Page 19 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 22 of 29 (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 amounts, securities and funds pledged under this Master Declaration. B. Appointment of Trustee. Whenever any Event of Default exists, Owners representing 51 percent or more of the Outstanding Bonds may appoint a commercial bank or other financial institution with a reported capital and surplus in excess of$50 million as trustee (the "Trustee")to represent the interests of the Owners. 11.5. Trustee Duties Upon Default. A. 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. B. 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 fullest extent permitted by Oregon law, 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. C. If an Event of Default has occurred and is 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 any 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. D. If a Trustee has been appointed pursuant to 11.4.13, 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: (i) such Owner has previously given to the Trustee written notice of the occurrence of an Event of Default; (ii) 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; Page 20 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 23 of 29 (iii) 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 (iv) 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. E. 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. F. 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. (iii) If a default occurs under Section 6 and that default has not become an Event of Default, that default shall be deemed waived at the end of the first Fiscal Year following that default in which the City has complied with Section 6. 11.6. 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. Page 21 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 24 of 29 Section 12. Amendment of Master Declaration. 12.1. This Master Declaration may be 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 as permitted by this Master Declaration; 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. Page 22—Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 25 of 29 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 Section 12.5, Section 12.6 or a Supplemental Declaration, as long as a 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 for the purpose of the execution and delivery of a Supplemental Declaration 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, or following an Event of Default for all other purposes. 12.5. The issuer of a Credit Facility shall not be deemed to be an Owner for purposes of any amendment, change or modification of this Master Declaration which: A. Would result in a downgrading or withdrawal of the rating then assigned to the affected Bonds by the Rating Agencies; or B. 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 C. 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. 12.6. No issuer of a Credit Facility shall be entitled to act as an Owner during any period in which: A. The issuer's Credit Facility is not be in full force and effect; Page 23 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 26 of 29 B. The issuer of a Credit Facility shall have filed a petition or otherwise sought relief under any federal or state bankruptcy or similar law; C. The issuer of the Credit Facility shall, for any reason, have failed or refused to honor a proper demand for payment under such Credit Facility; or D. An order or decree shall have been entered, with the consent or acquiescence of the issuer of a Credit Facility, appointing a receiver or receivers or the assets of the issuer of a Credit Facility, or if such order or decree having been entered without the consent or acquiescence of the issuer of a Credit Facility, shall not have been vacated or discharged or stayed within ninety (90) days after the entry thereof. 12.7. 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 notice is sent 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 without reinvestment for the payment of Bonds which are to be defeased; B. files with the escrow agent or trustee an opinion from an independent, certified public accountant to the effect that the money and the principal and interest to be received from the Government Obligations are calculated to be 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 interest on the defeased Bonds to be includable in gross income under the Code. Section 14. The Series 2018 Bond. 14.1. Pursuant to the authority of the Resolution and this Master Declaration, the City has issued its Water Revenue Refunding Bond, Series 2018, in the principal amount of [$ ]. The Series 2018 Bond shall be a Bond as defined in this Master Declaration. The Series 2018 Bond shall bear interest payable on [ and ] Page 24 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 27 of 29 of each year at the following rates, commencing [ , 2018], and shall mature on [ , 20 ] and shall be subject to payment in installments as follows: [to be inserted] 14.2. The Series 2018 Bond is sold to [Bank] pursuant to a bond purchase agreement dated [ , 2018]. 14.3. [The Series 2018 Bond is subject to prepayment at the option of the City at any time after , 20 , as a whole or in part, at a price of par,plus accrued interest, if any, to the date of prepayment.] 14.4. The Series 2018 Bond shall be a special obligation of the City, and shall be payable solely from the Net Revenues and amounts required to be deposited in the Debt Service Account as required and as provided by this Master Declaration. The Series 2018 Bond is not a general obligation of the City and is payable solely from the amounts described in the previous sentence. 14.5. The Series 2018 Bond shall be in the form agreed to by the City Official and shall be signed with the manual signature of the City Official. 14.6. The Series 2018 Bond proceeds shall be applied to refund the following outstanding revenue borrowings of the City: [Outstanding Principal Name of Series Issue Date Amount] Redemption Date OECDD Loan Agreement No. Y02007 April 1, 2002 $4,000,000 [ ] OECDD Loan Agreement No. S02010 May 31, 2002 4,000,000 [ ] OECDD Loan Agreement No. G02003 December 23, 2003 8,400,000 [ ] EXECUTED ON BEHALF OF THE CITY OF WOODBURN BY ITS CITY OFFICIAL AS OF THE DAY OF , 2018. City of Woodburn, Oregon By: City Official Page 25 —Master Water System Revenue Bond Declaration 2917083.3 042038 RSIND Exhibit A Page 28 of 29 Appendix A Form of Bond No.R-1 $ United States of America State of Oregon County of Marion City of Woodburn Water Revenue Refunding Bond Series 2018 The City of Woodburn,Oregon(the"City"),for value received,acknowledges itself indebted and hereby promises to pay,but solely from the sources described below,to [Name of Bank],as purchaser(the "Purchaser"),the aggregate principal amount of$ in the following installments,together with interest on those installments at[_._%]per annum,calculated on a 30/360-day basis[],as follows: [to follow] This Series 2018 Bond is issued pursuant to City Resolution No. [ ]/Council Bill No. [ ] adopted ,2018,and the Master Water System Revenue Bond Declaration(the"Declaration'')for this Series 2018 Bond dated as of the date of issuance of this Series 2018 Bond. This Series 2018 Bond is sold to the Purchaser pursuant to a Bond Purchase Agreement(the"Agreement")dated 2018. Capitalized terms used but not defined in this Series 2018 Bond have the meanings defined for such terms in the Agreement or the Declaration. The provisions of the Agreement are incorporated into this Series 2018 Bond by this reference. This Series 2018 Bond is authorized pursuant to the Resolution and is issued by the City for the purpose of refinancing the City's Refunded Obligations described in the Declaration, in full and strict accordance and compliance with all of the provisions of the Constitution and statutes of the State of Oregon. This Series 2018 Bond is a special obligation of the City,payable solely from the Net Revenues and amounts required to be deposited in the Debt Service Account as described in the Declaration. The City may issue Parity Bonds under the terms and conditions of Section 7 of the Declaration. The City may issue Subordinate Obligations which have a lien on the Net Revenues which is subordinate to the lien of the Parity Bonds under the terms and conditions of Section 8 of the Declaration. THIS SERIES 2018 BOND IS NOT A GENERAL OBLIGATION OF THE CITY AND IS PAYABLE SOLELY FROM THE SOURCES TO PAY BONDS AS PROVIDED IN THE DECLARATION. [Insert prepayment provisions pursuant to Declaration Section 14.3.] The transfer of this Series 2018 Bond is limited, and this Series 2018 Bond may be transferred only as provided in the Agreement. 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 2018 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 and the Charter of the City; and that this Series 2018 Bond,and all other obligations of the City,are within every debt limitation and other limit prescribed by such Constitution and statutes. IN WITNESS WHEREOF,the City has caused this Series 2018 Bond to be signed by the manual signature of an authorized City Official under the Resolution,all as of the day of ,2018. City of Woodburn,Oregon [City Administrator or the City Finance Director] Page 1 - Appendix A 2917083.3 042038 RSIND Exhibit A Page 29 of 29 Page 2 - Appendix A 2917083.3 042038 RSIND