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HomeMy WebLinkAboutEDC Reso 23-19 Sales Tax Revenue Bonds, Series 2019 RESOLUTION AUTHORIZING THE ISSUANCE OF .. EULESS DEVELOPMENT CORPORATION SALES TAX REVENUE BONDS SERIES 2019 Adopted November 12, 2019 74836962 3/1001083092 TABLE OF CONTENTS Page SECTION 1 Definitions 1 SECTION 2 Authorization - Designation - Principal Amount - Purpose 4 SECTION 3 Fully Registered Obligations - Authorized Denominations - Stated Maturities - Bond Date 4 SECTION 4 Terms of Payment - Paying Agent/Registrar 5 SECTION 5 Redemption 6 SECTION 6. Registration - Transfer- Exchange of Bonds - Predecessor Bonds 8 SECTION 7 Book Entry Only Transfers and Transactions 9 SECTION 8 Execution - Registration . . .. .... 9 SECTION 9 Initial Bond(s) 10 SECTION 10 Forms 10 SECTION 11 Pledge 18 SECTION 12 Pledged Revenue Fund . 18 SECTION 13 Bond Fund 19 SECTION 14 Reserve Fund . . . . . 19 SECTION 15 Deficiencies 21 SECTION 16. Payment of Bonds 21 SECTION 17 Investments - Security of Funds 21 SECTION 18 Issuance of Additional Obligations 22 SECTION 19. Refunding Bonds 22 SECTION 20 Subordinate Lien Debt 22 SECTION 21 Confirmation and Levy of Sales Tax 23 SECTION 22 Records and Accounts 23 SECTION 23. Representations as to Security for the Bonds 24 SECTION 24 Satisfaction of Obligation of Corporation 25 SECTION 25 Resolution a Contract - Amendments 26 SECTION 26 Mutilated, Destroyed, Lost and Stolen Bonds ... . .... 26 SECTION 27 Covenants Regarding Tax-Exempt Status 27 SECTION 28 Sale of Bonds . . 30 SECTION 29 Official Statement 30 SECTION 30 Proceeds of Sale . . .. . 30 SECTION 31 Notices to Holders - Waiver 31 74836962 3/1001083092 1 TABLE OF CONTENTS (continued) Page SECTION 32 Cancellation ... 31 SECTION 33 Legal Opinion. .... 31 SECTION 34 CUSIP Numbers ... . 31 SECTION 35 Control and Custody of Bonds ... . 31 SECTION 36 Benefits of Resolution .... 32 SECTION 37 Continuing Disclosure Undertaking .... 32 SECTION 38 Inconsistent Provisions ... . 35 SECTION 39 Governing Law ... 35 SECTION 40 Severability.... 35 SECTION 41 Construction of Terms .... 35 SECTION 42 Incorporation of Findings and Determinations 36 SECTION 43 Further Procedures .... 36 SECTION 44 Public Meeting 36 SECTION 45 Effective Date .. 36 74836962 3/1001083092 11 A RESOLUTION authorizing the issuance of "EULESS DEVELOPMENT CORPORATION SALES TAX REVENUE BONDS, SERIES 2019", pledging certain "Pledged Revenues" of the Corporation, including "Gross Sales Tax Revenues", to the payment of the pnncipal of and interest on such bonds and enacting other provisions incident and related to the issuance, payment, secunty and delivery of such bonds, including the approval and execution of a Paying Agent/Registrar Agreement and the approval and distnbution of an Official Statement, and providing an effective date WHEREAS, the Euless Development Corporation (the "Corporation") is a non-profit corporation duly organized and existing under the laws of the State of Texas, including Chapters 501, 502 and 505 of the Texas Local Government Code (the "Act"), and WHEREAS, the Board of Directors of the Corporation (the "Board") hereby finds and determines that Corporation should issue sales tax revenue bonds (as descnbed herein) to finance the costs of improvements to parks and park facilities within the City of Euless, Texas (the "City") and pay the costs associated with the issuance of such bonds, and WHEREAS, a public heanng was duly held and conducted on August 13, 2018 by the Board regarding the Corporation's intention to participate in such project and notice of such public heanng was published on August 1, 2018 in the Fort Worth Star-Telegram, a newspaper of general circulation in the City, and, WHEREAS, the Board hereby finds and determines such bonds can and should be issued on a panty with the outstanding and unpaid "Previously Issued Bonds" (hereinafter identified and defined), and WHEREAS, in accordance with Section 505 152 of the Act, the Board has further determined and hereby finds that the Project (as defined herein) is required or suitable for use for amateur sports, and WHEREAS, the Board has further determined and hereby finds that the Project to be financed by the issuance of the bonds is for and on behalf of the City, now, therefore, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE EULESS DEVELOPMENT CORPORATION SECTION 1. Definitions For all purposes of this Resolution and in particular for clanty with respect to the issuance of the Bonds herein authonzed and the pledge and appropnation of revenues to the payment of the Bonds, the following definitions are provided "Act" - the Development Corporation Act, specifically Chapters 501, 502 and 505 of the Texas Local Government Code, as amended at any time "Additional Obligations" - Bonds, notes or other evidences of indebtedness which the Corporation reserves the right to issue or enter into, as the case may be, in the future in accordance with the terms and conditions provided in Section 18 hereof and which, together with 74836962 3/1001083092 the Previously Issued Bonds and the Bonds, are equally and ratably secured by a panty pledge of and claim on the Pledged Revenues under the terms of this Resolution and a Supplemental Resolution "Average Annual Debt Service" - That amount which, at the time of computation, is denved by dividing the total amount of Debt Service to be paid over a period of years as the same is scheduled to become due and payable by the number of years taken into account in determining the total Debt Service Capitalized interest payments provided from proceeds of a borrowing of the Corporation shall be excluded in making the aforementioned computation "Board" - The Board of Directors of the Corporation "Bonds" - The "Euless Development Corporation Sales Tax Revenue Bonds, Senes 2019", dated November 1, 2019, authorized by this Resolution "City" - The City of Euless, Texas "Corporation" - The Euless Development Corporation, a nonprofit industrial development corporation organized and existing under and pursuant to the laws of the State of Texas, including the Act and on behalf of the City. "Debt Service" - As of any particular date of computation, with respect to any obligations and with respect to any period, the aggregate of the amounts to be paid or set aside by the Corporation as of such date or in such period for the payment of the principal of, premium, if any, and interest (to the extent not capitalized) on such obligations, assuming, in the case of obligations without a fixed numerical rate, that such obligations bear, or would have borne, interest at the maximum legal per annum rate applicable to such obligations, and further assuming in the case of obligations required to be redeemed or prepaid as to principal pnor to maturity, the principal amounts thereof will be redeemed prior to maturity in accordance with the mandatory redemption provisions applicable thereto "Depository" - A commercial bank or other qualified financial institution eligible and qualified to serve as the custodian of the Corporation's monetary accounts and funds "Fiscal Year" - The twelve month financial accounting period used by the Corporation ending September 30 in each year, or such other twelve consecutive month period established by the Corporation "Government Obligations" - (i) direct noncallable obligations of the United States of America, including obligations the principal of and interest on which are unconditionally guaranteed by the United States of America, (ii) noncallable obligations of an agency or instrumentality of the United States, including obligations unconditionally guaranteed or insured by the agency or instrumentality and, on the date of their acquisition or purchase by the Corporation, are rated as to investment quality by a nationally recognized investment rating firm not less than AAA or its equivalent, (iii) noncallable obligations of a state or an agency or a county, municipality, or other political subdivision of a state that have been refunded and that, on the date of their acquisition or purchase by the Corporation, are rated as to investment quality by a nationally recognized investment rating firm not less than AAA or its equivalent, and (iv) any 74836962 3/1001083092 2 other then authonzed securities or obligations that may be used to defease obligations such as the Bonds under the then applicable laws of the State of Texas "Gross Sales Tax Revenues" - All of the revenues or receipts due or owing to, or collected or received by or on behalf of the Corporation by the City or otherwise pursuant to the Act and the election held January 16, 1993, less any amounts due and owed to the Comptroller of Public Accounts of the State of Texas as charges for the collection of the Sales Tax or retention by such Comptroller for refunds and to redeem dishonored checks and drafts, to the extent such charges and retention are authonzed or required by law "Outstanding" - When used in this Resolution with respect to Bonds or Panty Obligations, as the case may be, means, as of the date of determination, all Bonds and Panty Obligations theretofore sold, issued and delivered by the Corporation, except (i) those Bonds or Panty Obligations canceled or delivered to the transfer agent or registrar for cancellation in connection with the exchange or transfer of such obligations; and (ii) those Bonds or Panty Obligations paid or deemed to be paid in accordance with the provisions of Section 24 hereof or similar provisions of any Supplemental Resolution authonzing the issuance of Additional Obligations, and (iii) those Bonds or Panty Obligations that have been mutilated, destroyed, lost, or stolen and replacement obligations have been registered and delivered in lieu thereof "Panty Obligations" - Collectively, the Bonds, the Previously Issued Bonds and Additional Obligations. "Pledged Revenues" - Collectively (i) Gross Sales Tax Revenues from time to time deposited or owing to the Pledged Revenue Fund and (ii) such other money, income, revenue, receipts or other property as may be specifically dedicated, pledged or otherwise encumbered in a Supplemental Resolution for the payment and security of Panty Obligations "Previously Issued Bonds" - the outstanding "Euless Development Corporation Sales Tax Revenue Bonds, Series 2018", dated October 15, 2018, issued in the ongmal principal amount of $1,635,000 "Project" — improvements to City parks and park facilities located at the Parks at Texas Star, including softball facilities, within the City, and to pay costs of issuance associated with the issuance of the Bonds "Required Reserve" - The amount required to be accumulated and maintained in the Reserve Fund under the provisions of Section 14 hereof "Sales Tax" - The local sales and use tax authonzed under the Act, approved at an election held on January 16, 1993, and the effective date for the imposition and application of such Sales Tax within the corporate limits of the City by the Comptroller of Public Accounts of 74836962 3/1001083092 3 the State of Texas being July 1, 1993, together with any increases in the rate of such Sales Tax authonzed and provided by law "Supplemental Resolution" - Any resolution of the Board supplementing this Resolution for the purpose of authorizing and providing the terms and provisions of the Bonds or Additional Obligations, or supplementing or amending this Resolution for any other authonzed purpose permitted in Sections 18 or 25 hereof, including resolutions authonzmg the issuance of Additional Obligations or pledging and encumbenng income, revenues, receipts or property other than the Gross Sales Tax Revenues to the payment and secunty of the Panty Obligations SECTION 2 Authonzation - Designation - Pnncipal Amount - Purpose Bonds of the Corporation shall be and are hereby authonzed to be issued in the aggregate pnncipal amount of $4,120,000 to be designated and bear the title "EULESS DEVELOPMENT CORPORATION SALES TAX REVENUE BONDS, SERIES 2019" (hereinafter referred to as the "Bonds") for the purpose of funding the Project, and to pay costs of issuance associated with the issuance of the Bonds, in conformity with the Constitution and laws of the State of Texas, including the Act SECTION 3 Fully Registered Obligations - Authorized Denominations - Stated Matunties - Bond Date. The Bonds shall be issued as fully registered obligations only, shall be dated November 1, 2019 (the "Bond Date"), shall be in denominations of$5,000 or any integral multiple (within a Stated Matunty) thereof, and shall become due and payable annually on September 15 in each of the years and in the pnncipal amounts (the"Stated Maturities") and bear interest at the per annum rates in accordance with the following schedule. Year of Pnncipal Interest Stated Matunty Amount Rate 2020 $175,000 4.000% 2021 $145,000 4 000% 2022 $155,000 4 000% 2023 $160,000 4 000% 2024 $165,000 4 000% 2025 $175,000 4.000% 2026 $180,000 4 000% 2027 $185,000 4 000% 2028 $195,000 4 000% 2029 $200,000 4 000% 2030 $210,000 3.000% 2031 $215,000 2 500% 2032 $220,000 2.500% 2033 $225,000 3 000% 2034 $235,000 3 000% 2035 $240,000 3 000% 2036 $250,000 3 000% *** *** *** 2039 $790,000 3 000% The Bonds shall bear interest on the unpaid pnncipal amounts from the date of their delivery to the initial purchasers, anticipated to be December 12, 2019 (the "Delivery Date') at 74836962 3/1001083092 4 the rates per annum shown above in this Section (calculated on the basis of a 360-day year of twelve 30-day months), and such interest shall be payable on March 15, 2020, and on each September 15 and March 15 thereafter until maturity or prior redemption SECTION 4 Terms of Payment - Paying Agent/Registrar The principal of, premium, if any, and the interest on the Bonds, due and payable by reason of maturity, redemption or otherwise, shall be payable only to the registered owners or holders of the Bonds (hereinafter called the "Holders") appearing on the registration and transfer books maintained by the Paying Agent/Registrar and the payment thereof shall be in any coin or currency of the United States of America which at the time of payment is legal tender for the payment of public and private debts, and shall be without exchange or collection charges to the Holders The selection and appointment of U S Bank National Association, Dallas, Texas to serve as Paying Agent/Registrar for the Bonds is hereby approved and confirmed Books and records relating to the registration, payment, transfer and exchange of the Bonds (the "Secunty Register") shall at all times be kept and maintained on behalf of the Corporation by the Paying Agent/Registrar, as provided herein and in accordance with the terms and provisions of a "Paying Agent/Registrar Agreement", substantially in the form attached hereto as Exhibit A, and such reasonable rules and regulations as the Paying Agent/Registrar and the Corporation may prescribe The President or Vice President and the Secretary or Deputy Secretary of the Corporation are authorized to execute and deliver such Paying Agent/Registrar Agreement in connection with the delivery of the Bonds The Corporation covenants to maintain and provide a Paying Agent/Registrar at all times until the Bonds are paid and discharged, and any successor Paying Agent/Registrar shall be a commercial bank, trust company, financial institution or other entity qualified and authorized to serve in such capacity and perform the duties and services of Paying Agent/Registrar Upon any change in the Paying Agent/Registrar for the Bonds, the Corporation agrees to promptly cause a written notice thereof to be sent to each Holder by United States Mail, first class postage prepaid, which notice shall also give the address of the new Paying Agent/Registrar. Principal of and premium, if any, on the Bonds, shall be payable at the Stated Maturities or on a date of earlier redemption thereof only upon presentation and surrender of the Bonds to the Paying Agent/Registrar at its designated offices, initially in St Paul, Minnesota, or, with respect to a successor Paying Agent/Registrar, at the designated offices of such successor (the "Designated Payment/Transfer Office") Interest on the Bonds shall be paid to the Holders whose names appear in the Security Register at the close of business on the Record Date (the last business day of the month next preceding each interest payment date) and shall be paid by the Paying Agent/Registrar (i) by check sent United States Mail, first class postage prepaid, to the address of the Holder recorded in the Security Register or (ii) by such other method, acceptable to the Paying Agent/Registrar, requested by, and at the risk and expense of, the Holder If the date for the payment of the principal of or interest on the Bonds shall be a Saturday, Sunday, a legal holiday, or a day when banking institutions in the city where the Designated Payment/Transfer Office of the Paying Agent/Registrar is located are authorized by law or executive order to close, then the date for such payment shall be the next succeeding day which is not such a Saturday, Sunday, legal holiday, or day when banking institutions are authorized to close, and payment on such date shall have the same force and effect as if made on the original date payment was due 74836962 3/1001083092 5 In the event of a nonpayment of interest on a scheduled payment date, and for thirty (30) days thereafter, a new record date for such interest payment (a "Special Record Date") will be established by the Paying Agent/Registrar, if and when funds for the payment of such interest have been received from the Corporation Notice of the Special Record Date and of the scheduled payment date of the past due interest (which shall be 15 days after the Special Record Date) shall be sent at least five (5) business days prior to the Special Record Date by United States Mail, first class postage prepaid, to the address of each Holder appearing on the Security Register at the close of business on the last business day next preceding the date of mailing of such notice SECTION 5 Redemption (a) Optional Redemption The Bonds maturing on and after September 15, 2030 may be redeemed prior to their Stated Maturities, at the option of the Corporation, in whole or in part in principal amounts of$5,000 or any integral multiple thereof(and if within a Stated Maturity by lot by the Paying Agent/Registrar), on September 15, 2029, or on any date thereafter at the redemption price of par, together with accrued interest to the date of redemption. At least forty five (45) days prior to a redemption date for the Bonds (unless a shorter notification period shall be satisfactory to the Paying Agent/Registrar), the Corporation shall notify the Paying Agent/Registrar of the decision to redeem Bonds, the principal amount of each Stated Maturity to be redeemed, and the date of redemption therefor. The decision of the Corporation to exercise the right to redeem Bonds shall be entered in the minutes of the governing body of the Corporation (b) Mandatory Sinking Fund Redemption The Bonds having a Stated Maturity of September 15, 2039 (the "Term Bonds") shall be subject to mandatory redemption in part prior to maturity at the redemption price of par and accrued interest to the date of redemption on the respective dates and in principal amounts as follows. Term Bonds due September 15, 2039 Redemption Date Principal Amount September 15, 2037 $ 255,000 September 15, 2038 $ 265,000 September 15, 2039 (maturity) $ 270,000 Approximately forty-five (45) days prior to each mandatory redemption date for the Term Bonds, the Paying Agent/Registrar shall select by lot the numbers of the Term Bonds to be redeemed on the next following September 15 from moneys set aside for that purpose in the Bond Fund (as defined in this Resolution) Any Term Bond not selected for prior redemption shall be paid on the date of their Stated Maturity The principal amount of the Term Bonds required to be redeemed on a mandatory redemption date may be reduced, at the option of the Corporation, by the principal amount of Term Bonds which, at least 50 days prior to the mandatory redemption date, (1) shall have been acquired by the Corporation at a price not exceeding the principal amount of such Term Bonds plus accrued interest to the date of purchase thereof, and delivered to the Paying Agent/Registrar 74836962 3/1001083092 6 for cancellation or (2) shall have been redeemed pursuant to the optional redemption provisions set forth in paragraph (a) of this Section and not theretofore credited against a mandatory redemption requirement (c) Selection of Bonds for Redemption. If less than all Outstanding Bonds of the same Stated Matunty are to be redeemed on a redemption date, the Paying Agent/Registrar shall treat such Bonds as representing the number of Bonds Outstanding which is obtained by dividing the principal amount of such Bonds by $5,000 and shall select the Bonds, or principal amount thereof, to be redeemed within such Stated Maturity by lot (d) Notice of Redemption Not less than thirty (30) days prior to a redemption date for the Bonds, a notice of redemption shall be sent by United States Mail, first class postage prepaid, in the name of the Corporation and at the Corporation's expense, to each Holder of a Bond to be redeemed in whole or in part at the address of the Holder appearing on the Security Register at the close of business on the business day next preceding the date of mailing such notice, and any notice of redemption so mailed shall be conclusively presumed to have been duly given irrespective of whether received by the Holder All notices of redemption shall (i) specify the date of redemption for the Bonds, (ii) identify the Bonds to be redeemed and, in the case of a portion of the principal amount to be redeemed, the principal amount thereof to be redeemed, (iii) state the redemption price, (iv) state that the Bonds, or the portion of the principal amount thereof to be redeemed, shall become due and payable on the redemption date specified, and the interest thereon, or on the portion of the principal amount thereof to be redeemed, shall cease to accrue from and after the redemption date, and (v) specify that payment of the redemption price for the Bonds, or the principal amount thereof to be redeemed, shall be made at the Designated Payment/Transfer Office of the Paying Agent/Registrar only upon presentation and surrender thereof by the Holder. If a Bond is subject by its terms to prior redemption, and has been called for redemption, and notice of redemption thereof has been duly given as hereinabove provided, such Bond (or the principal amount thereof to be redeemed) shall become due and payable and interest thereon shall cease to accrue from and after the redemption date therefor, provided moneys sufficient for the payment of such Bond (or of the principal amount thereof to be redeemed) at the then applicable redemption price are held for the purpose of such payment by the Paying Agent/Registrar (e) Conditional Notice of Redemption With respect to any optional redemption of the Bonds, unless certain prerequisites to such redemption required by this Resolution have been met and moneys sufficient to pay the principal of and premium, if any, and interest on the Bonds to be redeemed shall have been received by the Paying Agent/Registrar prior to the giving of such notice of redemption, such notice may state that such redemption is conditional upon the satisfaction of such prerequisites and the receipt of such moneys by the Paying Agent/Registrar on or prior to the date fixed for such redemption If a conditional notice of redemption is given and such prerequisites to the redemption are not satisfied or sufficient moneys are not received, such notice shall be of no force and effect, the Corporation shall not redeem such Bonds and the Paying Agent/Registrar shall give notice, in the manner in which the notice of redemption was given, to the effect that the Bonds have not been redeemed 74836962 3/1001083092 7 SECTION 6 Registration - Transfer - Exchange of Bonds - Predecessor Bonds The Paying Agent/Registrar shall obtain, record, and maintain in the Secunty Register the name and address of each and every owner of the Bonds issued under and pursuant to the provisions of this Resolution, or if appropnate, the nominee thereof Any Bond may be transferred or exchanged for Bonds of other authonzed denominations by the Holder, in person or by his duly authorized agent, upon surrender of such Bond to the Paying Agent/Registrar for cancellation, accompanied by a wntten instrument of transfer or request for exchange duly executed by the Holder or by his duly authonzed agent, in form satisfactory to the Paying Agent/Registrar Upon surrender of any Bond (other than the Initial Bond(s) referenced in Section 9 hereof) for transfer at the Designated Payment/Transfer Office of the Paying Agent/Registrar, the Paying Agent/Registrar shall register and deliver, in the name of the designated transferee or transferees, one or more new Bonds of authonzed denominations and having the same Stated Matunty and of a like aggregate pnncipal amount as the Bond or Bonds surrendered for transfer At the option of the Holder, Bonds (other than the Initial Bond(s) referenced in Section 9 hereof) may be exchanged for other Bonds of authonzed denominations and having the same Stated Matunty, beanng the same rate of interest and of like aggregate pnncipal amount as the Bonds surrendered for exchange, upon surrender of the Bonds to be exchanged at the Designated Payment/Transfer Office of the Paying Agent/Registrar Whenever any Bonds are surrendered for exchange, the Paying Agent/Registrar shall register and deliver new Bonds to the Holder requesting the exchange All Bonds issued in any transfer or exchange of Bonds shall be delivered to the Holders at the Designated Payment/Transfer Office of the Paying Agent/Registrar or sent by United States Mail, first class, postage prepaid to the Holders, and, upon the registration and delivery thereof, the same shall be the valid obligations of the Corporation, evidencing the same obligation to pay, and entitled to the same benefits under this Resolution, as the Bonds surrendered in such transfer or exchange. All transfers or exchanges of Bonds pursuant to this Section shall be made without expense or service charge to the Holder, except as otherwise herein provided, and except that the Paying Agent/Registrar shall require payment by the Holder requesting such transfer or exchange of any tax or other governmental charges required to be paid with respect to such transfer or exchange Bonds cancelled by reason of an exchange or transfer pursuant to the provisions hereof are hereby defined to be "Predecessor Bonds," evidencing all or a portion, as the case may be, of the same obligation to pay evidenced by the new Bond or Bonds registered and delivered in the exchange or transfer therefor Additionally, the term "Predecessor Bonds" shall include any mutilated, lost, destroyed, or stolen Bond for which a replacement Bond has been issued, registered, and delivered in lieu thereof pursuant to the provisions of Section 26 hereof and such new replacement Bond shall be deemed to evidence the same obligation as the mutilated, lost, destroyed, or stolen Bond Neither the Corporation nor the Paying Agent/Registrar shall be required to issue or transfer to an assignee of a Holder any Bond called for redemption, in whole or in part, within 45 74836962 3/1001083092 8 days of the date fixed for the redemption of such Bond, provided, however, such limitation on transferability shall not be applicable to an exchange by the Holder of the unredeemed balance of a Bond called for redemption in part SECTION 7 Book Entry Only Transfers and Transactions Notwithstanding the provisions contained in Sections 4, 5 and 6 hereof relating to the payment, and transfer/exchange of the Bonds, the Corporation hereby approves and authorizes the use of "Book Entry Only" secunties clearance, settlement and transfer system provided by The Depository Trust Company (DTC), a limited purpose trust company organized under the laws of the State of New York, in accordance with the operational arrangements referenced in the Blanket Issuer Letter of Representation, by and between the Corporation and DTC (the"Depository Agreement") Pursuant to the Depository Agreement and the rules of DTC, the Bonds shall be deposited with DTC who shall hold such Bonds for its participants (the "DTC Participants") While the Bonds are held by DTC under the Depository Agreement, the Holder of the Bonds on the Security Register for all purposes, including payment and notices, shall be Cede & Co., as nominee of DTC, notwithstanding the ownership of each actual purchaser or owner of each Bond (the"Beneficial Owners") being recorded in the records of DTC and DTC Participants In the event DTC determines to discontinue serving as securities depository for the Bonds or otherwise ceases to provide book entry clearance and settlement of secunties transactions in general or the Corporation determines that DTC is incapable of properly discharging its duties as securities depository for the Bonds, the Corporation covenants and agrees with the Holders of the Bonds to cause Bonds to be printed in definitive form and provide for the Bond certificates to be issued and delivered to DTC Participants and Beneficial Owners, as the case may be Thereafter, the Bonds in definitive form shall be assigned, transferred and exchanged on the Security Register maintained by the Paying Agent/Registrar and payment of such Bonds shall be made in accordance with the provisions of Sections 4, 5 and 6 hereof SECTION 8 Execution - Registration. The Bonds shall be executed on behalf of the Corporation by the President of the Corporation and attested by the Secretary or Deputy Secretary of the Corporation The signature of such officers on the Bonds may be manual or facsimile Bonds bearing the manual or facsimile signatures of individuals who are or were the proper officers of the Corporation on the date of the adoption of this Resolution shall be deemed to be duly executed on behalf of the Corporation, notwithstanding that such individuals or either of them shall cease to hold such offices at the time of delivery of the Bonds to the initial purchasers and with respect to Bonds delivered in subsequent exchanges and transfers No Bond shall be entitled to any right or benefit under this Resolution, or be valid or obligatory for any purpose, unless there appears on such Bond either a certificate of registration substantially in the form provided in Section 10(c), manually executed by the Comptroller of Public Accounts of the State of Texas or his duly authorized agent, or a certificate of registration substantially in the form provided in Section 10(d), manually executed by an authorized officer, employee or representative of the Paying Agent/Registrar, and either such certificate upon any Bond duly signed shall be conclusive evidence, and the only evidence, that such Bond has been duly certified, registered and delivered 74836962 3/1001083092 9 SECTION 9 Initial Bond(s) The Bonds herein authorized shall be initially issued either (i) as a single fully registered bond in the aggregate principal amount of the Bonds with principal installments to become due and payable as provided in Section 3 hereof and numbered T-1, or (ii) as multiple fully registered bonds, being one bond for each year of matunty in the applicable principal amount and denomination and to be numbered consecutively from T-1 and upward (hereinafter called the "Initial Bond(s)") and, in either case, the Initial Bond(s) shall be registered in the name of the initial purchaser(s) or the designee thereof The Initial Bond(s) shall be the Bond(s) submitted to the Office of the Attorney General of the State of Texas for approval, certified and registered by the Office of the Comptroller of Public Accounts of the State of Texas and delivered to the initial purchaser(s) Any time after the delivery of the Initial Bond(s), the Paying Agent/Registrar, pursuant to wntten instructions from the initial purchaser(s), or the designee thereof, shall cancel the Initial Bond(s) delivered hereunder and exchange therefor definitive Bonds of authorized denominations, Stated Maturities, principal amounts and bearing applicable interest rates for transfer and delivery to the Holders named at the addresses identified therefor, all pursuant to and in accordance with such written instructions from the initial purchaser(s), or the designee thereof, and such other information and documentation as the Paying Agent/Registrar may reasonably require. SECTION 10 Forms (a) Forms Generally The Bonds, the Registration Certificate of the Comptroller of Public Accounts of the State of Texas, the Registration Certificate of Paying Agent/Registrar, and the form of Assignment to be printed on each of the Bonds, shall be substantially in the forms set forth in this Section with such appropriate insertions, omissions, substitutions, and other variations as are permitted or required by this Resolution and may have such letters, numbers, or other marks of identification (including identifying numbers and letters of the Committee on Uniform Securities Identification Procedures of the American Bankers Association) and such legends and endorsements (including insurance legends in the event the Bonds, or any maturities thereof, are purchased with insurance and any reproduction of an opinion of counsel) thereon as may, consistently herewith, be established by the Board or determined by the officers executing such Bonds as evidenced by their execution. Any portion of the text of any Bonds may be set forth on the reverse thereof, with an appropriate reference thereto on the face of the Bond The definitive Bonds and the Initial Bond(s) shall be printed, lithographed, engraved, typewritten, photocopied or otherwise reproduced in any other similar manner, all as determined by the officers executing such Bonds as evidenced by their execution thereof 74836962 3/1001083092 10 (b) Form of Definitive Bonds REGISTERED REGISTERED NO R- $ UNITED STATES OF AMERICA STATE OF TEXAS EULESS DEVELOPMENT CORPORATION SALES TAX REVENUE BOND SERIES 2019 Bond Date Interest Stated Maturity CUSIP NO Delivery Date. November 1, 2019 % September 15, 20 December 12, 2019 Registered Owner Principal Amount DOLLARS The Euless Development Corporation (hereinafter referred to as the "Corporation"), a non-profit industnal development corporation organized and existing under the laws of the State of Texas, including the Act, with its principal office located in Tarrant County, Texas, for value received, acknowledges itself indebted to and hereby promises to pay to the Registered Owner named above, or the registered assigns thereof; on the Stated Maturity date specified above the Principal Amount hereinabove stated (or so much thereof as shall not have been paid upon prior redemption), and to pay interest on the unpaid principal amount hereof from the interest payment date next preceding the "Registration Date" of this Bond appearing below (unless this Bond bears a "Registration Date" as of an interest payment date, in which case it shall bear interest from such date, or unless the "Registration Date" of this Bond is prior to the initial interest payment date in which case it shall bear interest from the date of delivery to the initial purchasers (December 12, 2019)) at the per annum rate of interest specified above computed on the basis of a 360-day year of twelve 30-day months, such interest being payable on March 15 and September 15 in each year, commencing March 15, 2020, until maturity or pnor redemption Pnncipal of this Bond shall be payable at its Stated Maturity or on a redemption date to the Registered Owner hereof upon presentation and surrender at the designated offices of the Paying Agent/Registrar executing the registration certificate appearing hereon, initially in St Paul, Minnesota, or, with respect to a successor Paying Agent/Registrar, at the designated offices of such successor (the "Designated Payment/Transfer Office") Interest is payable to the registered owner of this Bond (or one or more Predecessor Bonds, as defined in the Resolution hereinafter referenced) whose name appears on the "Security Register" maintained by the Paying Agent/Registrar at the close of business on the "Record Date", which is the last business day of the month next preceding each interest payment date, and interest shall be paid by the Paying Agent/Registrar by check sent United States Mail, first class postage prepaid, to the address of the registered owner recorded in the Security Register or by such other method, acceptable to the Paying Agent/Registrar, requested by, and at the risk and expense of; the registered owner If the date for the payment of the principal of or interest on the Bonds shall be a Saturday, Sunday, a legal holiday, or a day when banking institutions in the city where the Designated Payment/Transfer Office of the Paying Agent/Registrar is located are authonzed by law or executive order to close, then the date for such payment shall be the next succeeding day which 74836962 3/1001083092 1 1 is not such a Saturday, Sunday, legal holiday, or day when banking institutions are authorized to close, and payment on such date shall have the same force and effect as if made on the original date payment was due All payments of principal of, premium, if any, and interest on this Bond shall be without exchange or collection charges to the owner hereof and in any coin or currency of the United States of America which at the time of payment is legal tender for the payment of public and private debts This Bond is one of the senes specified in its title issued in the aggregate principal amount of $4,120,000 (herein referred to as the "Bonds") for the purpose of funding improvements to parks and park facilities located at the Parks at Texas Star, including softball facilities, and to pay costs of issuance associated with the issuance of the Bonds, in conformity with the Constitution and laws of the State of Texas, including the Act, and pursuant to a Resolution adopted by the governing body of the Corporation (herein referred to as the "Resolution") The Bonds maturing on the date hereinafter identified (the "Term Bonds") are subject to mandatory redemption prior to matunty with funds on deposit in the Bond Fund established and maintained for the payment thereof in the Resolution, and shall be redeemed in part prior to maturity at the pnce of par and accrued interest thereon to the date of redemption, and without premium, on the dates and in the principal amounts as follows Term Bonds due September 15, 2039 Redemption Date Principal Amount September 15, 2037 $ 255,000 September 15, 2038 $ 265,000 September 15, 2039 (matunty) $ 270,000 The particular Term Bonds to be redeemed on each redemption date shall be chosen by lot by the Paying Agent/Registrar, provided, however, that the principal amount of Term Bonds required to be redeemed on a mandatory redemption date may be reduced, at the option of the Corporation, by the principal amount of Term Bonds which, at least 50 days prior to a mandatory redemption date, (1) shall have been acquired by the Corporation at a price not exceeding the principal amount of such Term Bonds plus accrued interest to the date of purchase thereof, and delivered to the Paying Agent/Registrar for cancellation or (2) shall have been redeemed pursuant to the optional redemption provisions appearing below and not theretofore credited against a mandatory redemption requirement The Bonds maturing on and after September 15, 2030 may be redeemed prior to their Stated Maturities, at the option of the Corporation, in whole or in part in principal amounts of $5,000 or any integral multiple thereof (and if within a Stated Matunty by lot by the Paying Agent/Registrar), on September 15, 2029 or on any date thereafter at the redemption price of par plus accrued interest thereon to the redemption date At least thirty days prior to the date fixed for any redemption of Bonds, the Corporation shall cause a written notice of such redemption to be sent by United States Mail, first class postage prepaid, to the registered owners of each Bond to be redeemed at the address shown on the Security Register and subject to the terms and provisions relating thereto contained in the 74836962 3/1001083092 12 Resolution If a Bond (or any portion of its principal sum) shall have been duly called for redemption and notice of such redemption duly given, then upon such redemption date such Bond (or the portion of its principal sum to be redeemed) shall become due and payable, and interest thereon shall cease to accrue from and after the redemption date therefor, provided moneys for the payment of the redemption price and the interest on the principal amount to be redeemed to the date of redemption are held for the purpose of such payment by the Paying Agent/Registrar. In the event a portion of the principal amount of a Bond is to be redeemed and the registered owner is someone other than Cede & Co , payment of the redemption price of such principal amount shall be made to the registered owner only upon presentation and surrender of such Bond to the Designated Payment/Transfer Office of the Paying Agent/Registrar, and a new Bond or Bonds of like maturity and interest rate in any authorized denominations provided by the Resolution for the then unredeemed balance of the principal sum thereof will be issued to the registered owner, without charge If a Bond is selected for redemption, in whole or in part, the Corporation and the Paying Agent/Registrar shall not be required to transfer such Bond to an assignee of the registered owner within 45 days of the redemption date therefor, provided, however, such limitation on transferability shall not be applicable to an exchange by the registered owner of the unredeemed balance of a Bond redeemed in part With respect to any optional redemption of the Bonds, unless certain prerequisites to such redemption required by the Resolution have been met and moneys sufficient to pay the redemption price of the Bonds to be redeemed shall have been received by the Paying Agent/Registrar prior to the giving of such notice of redemption, such notice may state that such redemption is conditional upon the satisfaction of such prerequisites and receipt of such moneys by the Paying Agent/Registrar on or prior to the date fixed for such redemption, or upon any prerequisite set forth in such notice of redemption. If a conditional notice of redemption is given and such prerequisites to the redemption and sufficient moneys are not received, such notice shall be of no force and effect, the Corporation shall not redeem such Bonds and the Paying Agent/Registrar shall give notice, in the manner in which the notice of redemption was given, to the effect that the Bonds have not been redeemed The Bonds are payable solely from and, together with the Previously Issued Bonds, equally and ratably secured by a pledge of the Pledged Revenues received by the Corporation, including the receipts from a Sales Tax levied for the benefit of the Corporation pursuant to the Act and an election held in the City of Euless, Texas (the "City") The Bonds do not constitute a legal or equitable, pledge, charge, lien or encumbrance upon any property of the Corporation or the City except with respect to the Pledged Revenues This Bond may not be paid in whole or in part from any property taxes raised or to be raised by the City and is not a debt of and does not give rise to a claim for payment against the City, except as to the sales and use tax revenues held by the City and required under the Act to be paid over to the Corporation Neither the State of Texas, the City nor any political corporation, subdivision or agency of the State of Texas shall be obligated to pay this Bond or the interest hereon and neither the faith and credit nor the taxing power of the State, the City or any other political corporation, subdivision or agency thereof is pledged to the payment of the principal of and interest on this Bond except as noted above 74836962 3/1001083092 13 Subject to satisfying the terms and conditions prescribed therefor, the Corporation has reserved the right to issue additional revenue obligations payable, in whole or in part, from the Pledged Revenues and equally and ratably secured in like manner and effect as the Bonds Reference is hereby made to the Resolution, a copy of which is on file in the Designated Payment/Transfer Office of the Paying Agent/Registrar, and to all of the provisions of which the Holder by the acceptance hereof hereby assents, for definitions of terms; the description of and the nature and extent of the security for the payment of the Bonds, the rights of Holders of the Bonds the terms and conditions for the issuance of additional obligations, the terms and conditions relating to the payment, transfer or exchange of this Bond, the conditions upon which the Resolution may be amended or supplemented with or without the consent of the Holders; the rights, duties, and obligations of the Corporation and the Paying Agent/Registrar, the terms and provisions upon which the encumbrances, pledges, charges and covenants made therein may be discharged, and for the other terms and provisions contained therein Capitalized terms used herein have the same meanings assigned in the Resolution This Bond, subject to certain limitations contained in the Resolution, may be transferred on the Security Register only upon its presentation and surrender at the Designated Payment/Transfer Office of the Paying Agent/Registrar, with the Assignment hereon duly endorsed by, or accompanied by a written instrument of transfer in form satisfactory to the Paying Agent/Registrar duly executed by, the registered owner hereof, or his duly authorized agent When a transfer on the Security Register occurs, one or more new fully registered Bonds of the same Stated Maturity, of authorized denominations, bearing the same rate of interest, and of the same aggregate principal amount will be issued by the Paying Agent/Registrar to the designated transferee or transferees The Corporation and the Paying Agent/Registrar, and any agent of either, may treat the registered owner hereof whose name appears on the Security Register (i) on the Record Date as the owner entitled to payment of interest hereon, (ii) on the date of surrender of this Bond as the owner entitled to payment of principal hereof at its Stated Maturity or its redemption, in whole or in part, and (iii) on any other date as the owner for all other purposes, and neither the Corporation nor the Paying Agent/Registrar, or any agent of either, shall be affected by notice to the contrary In the event of non-payment of interest on a scheduled payment date and for thirty(30) days thereafter, a new record date for such interest payment (a "Special Record Date") will be established by the Paying Agent/Registrar, if and when funds for the payment of such interest have been received from the Corporation Notice of the Special Record Date and of the scheduled payment date of the past due interest (which shall be 15 days after the Special Record Date) shall be sent at least five (5) business days prior to the Special Record Date by United States Mail, first class postage prepaid, to the address of each Holder appearing on the Security Register at the close of business on the last business day next preceding the date of mailing of such notice It is hereby certified, recited, represented and covenanted that the Corporation is a non-profit industrial development corporation duly organized and legally existing under and by virtue of the Constitution and laws of the State of Texas, including the Act, that all acts, conditions and things required to exist and be done precedent to and in the issuance of the Bonds to render the same lawful and valid special obligations of the Corporation have been properly 74836962 3/1001083092 14 done, have happened and have been performed in regular and due time, form and manner as required by law; and that due provision has been made for the payment of the Bonds from the sources and in the manner provided in the Resolution In case any provision in this Bond or any application thereof shall be invalid, illegal, or unenforceable, the validity, legality, and enforceability of the remaining provisions and applications shall not in any way be affected or impaired thereby The terms and provisions of this Bond and the Resolution shall be construed in accordance with and shall be governed by the laws of the State of Texas IN WITNESS WHEREOF, the Board of Directors of the Corporation has caused this Bond to be duly executed under the official seal of the Corporation EULESS DEVELOPMENT CORPORATION ATTEST President [Secretary][Deputy Secretary] (Corporate Seal) (c) Form of Registration Certificate of Comptroller of Public Accounts to Appear on Initial Bond(s) only REGISTRATION CERTIFICATE OF COMPTROLLER OF PUBLIC ACCOUNTS OFFICE OF THE COMPTROLLER ) OF PUBLIC ACCOUNTS ) REGISTER NO THE STATE OF TEXAS ) I HEREBY CERTIFY that this Bond has been examined, certified as to validity and approved by the Attorney General of the State of Texas, and duly registered by the Comptroller of Public Accounts of the State of Texas WITNESS my signature and seal of office this Comptroller of Public Accounts (SEAL) of the State of Texas 74836962 3/1001083092 15 (d) Form of Certificate of Paying Agent/Registrar to Appear on definitive Bonds REGISTRATION CERTIFICATE OF PAYING AGENT/REGISTRAR This Bond has been duly issued and registered in the name of the Registered Owner shown above under the provisions of the within-mentioned Resolution and duly approved, or a Predecessor Bond hereof duly approved, by the Attorney General of the State of Texas and registered by the Comptroller of Public Accounts, as shown by the records of the Paying Agent/Registrar The designated offices of the Paying Agent/Registrar located in St Paul, Minnesota, is the "Designated Payment/Transfer Office" for this Bond. U S BANK NATIONAL ASSOCIATION, Dallas, Texas, as Paying Agent/Registrar Registration date By Authonzed Signature (e) Form of Assignment ASSIGNMENT FOR VALUE RECEIVED the undersigned hereby sells, assigns, and transfers unto (Print or typewrite name, address, and zip code of transferee.) (Social Security or other identifying number ) the within Bond and all rights thereunder, and hereby irrevocably constitutes and appoints attorney to transfer the within Bond on the books kept for registration thereof, with full power of substitution in the premises DATED NOTICE The signature on this assignment must Signature guaranteed correspond with the name of the registered owner as it appears on the face of the within Bond in every particular 74836962 3/1001083092 16 (f) The Initial Bond(s) shall be in the form set forth in subsection (b) of this Section, except that the heading and paragraph one of the form of the single fully registered Initial Bond shall be modified as follows• REGISTERED REGISTERED NO T-1 $4,120,000 UNITED STATES OF AMERICA STATE OF TEXAS EULESS DEVELOPMENT CORPORATION SALES TAX REVENUE BOND SERIES 2019 Bond Date November 1, 2019 Delivery Date December 12, 2019 Registered Owner FIDELITY CAPITAL MARKETS, A DIVISION OF NATIONAL FINANCIAL SERVICES LLC Principal Amount FOUR MILLION ONE HUNDRED TWENTY THOUSAND DOLLARS The Euless Development Corporation (hereinafter referred to as the "Corporation"), a nonprofit industnal development corporation organized and existing under the laws of the State of Texas, including the Act, with its principal office located in Tarrant County, Texas, for value received, acknowledges itself indebted to and hereby promises to pay to the Registered Owner named above, or the registered assigns thereof, the Principal Amount hereinabove stated on September 15 in each of the years and in principal installments in accordance with the following schedule STATED PRINCIPAL INTEREST MATURITY INSTALLMENTS RATE (Information to be inserted from schedule in Section 3 hereof) (or so much principal thereof as shall not have been redeemed prior to maturity) and to pay interest on the unpaid principal installments hereof from the date of delivery to the initial purchasers (December 12, 2019) at the per annum rates of interest specified above computed on the basis of a 360-day year of twelve 30 day months, such interest being payable on March 15 and September 15 in each year, commencing March 15, 2020, until maturity or prior redemption Principal installments of this Bond are payable on the Stated Matunty dates or on a redemption date to the registered owner hereof by U S Bank National Association, Dallas, Texas (the "Paying Agent/Registrar"), upon its presentation and surrender at its designated offices, initially in St Paul, Minnesota, Texas, or, with respect to a successor paying agent/registrar, at the designated office of such successor (the "Designated Payment/Transfer Office") Interest is payable to the registered owner of this Bond whose name appears on the "Security Register" maintained by the Paying Agent/Registrar at the close of business on the "Record Date", which is the last business day of the month next preceding each interest payment date, and interest shall be paid by the Paying Agent/Registrar by check sent United States Mail, first class postage 74836962 3/1001083092 17 prepaid, to the address of the registered owner recorded in the Security Register or by such other method, acceptable to the Paying Agent/Registrar, requested by, and at the risk and expense of, the registered owner If the date for the payment of the principal of or interest on the Bonds shall be a Saturday, Sunday, a legal holiday, or a day when banking institutions in the city where the Designated Payment/Transfer Office of the Paying Agent/Registrar is located are authorized by law or executive order to close, then the date for such payment shall be the next succeeding day which is not such a Saturday, Sunday, legal holiday, or day when banking institutions are authorized to close; and payment on such date shall have the same force and effect as if made on the onginal date payment was due All payments of principal of, premium, if any, and interest on this Bond shall be without exchange or collection charges to the owner hereof and in any coin or currency of the United States of America which at the time of payment is legal tender for the payment of public and private debts SECTION 11 Pledge The Corporation hereby covenants and agrees that the Pledged Revenues, with the exception of those in excess of the amounts required for the payment and secunty of the Panty Obligations, are hereby irrevocably pledged to the payment and security of the Previously Issued Bonds, the Bonds and Additional Obligations, if issued, including the establishment and maintenance of the special funds reaffirmed in this Resolution and any Supplemental Resolution, all as hereinafter provided The Corporation hereby resolves that the Panty Obligations shall constitute a lien on the Pledged Revenues in accordance with the terms of this Resolution and any Supplemental Resolution, which hen shall be valid and binding and fully perfected from and after the date of adoption of this Resolution without physical delivery or transfer or transfer of control of the Pledged Revenues, the filing of this Resolution or any other act; all as provided in Chapter 1208 of the Texas Government Code, as amended ("Chapter 1208") Chapter 1208 applies to the issuance of the Bonds and the pledge of the Pledged Revenues granted by the Corporation under this Section 11, and such pledge is therefore valid, effective and perfected If Texas law is amended at any time while the Bonds are Outstanding such that the pledge of the Pledged Revenues granted by the Corporation under this Section 11 is to be subject to the filing requirements of Chapter 9, Business and Commerce Code, then in order to preserve to the registered owners of the Bonds the perfection of the security interest in such pledge, the Corporation agrees to take such measures as it determines are reasonable and necessary under Texas law to comply with the applicable provisions of Chapter 9, Business and Commerce Code and enable a filing to perfect the security interest in such pledge to occur. SECTION 12 Pledged Revenue Fund The Corporation hereby agrees and covenants to maintain a fund or account at a Depository for the deposit of the Pledged Revenues as received by the Corporation, which fund or account shall be known on the books and records of the Corporation as the "Pledged Revenue Fund" All Pledged Revenues deposited to the credit of such Fund shall be accounted for separate and apart from all other revenues, receipts and income of the Corporation and, with respect to the Gross Sales Tax Revenues, the Corporation shall further account for such funds separate and apart from the other Pledged Revenues deposited to the credit of the Pledged Revenue Fund All Pledged Revenues deposited to the credit of the Pledged Revenue Fund shall be appropriated and expended to the extent required by this Resolution and any Supplemental Resolution for the following uses and in the order of priority shown 74836962 3/1001083092 18 First To the payment of the amounts required to be deposited in the Bond Fund for the payment of Debt Service on the Panty Obligations as the same becomes due and payable, Second To the payment of the amounts required to be deposited in the Reserve Fund to establish and maintain the Required Reserve in accordance with the provisions of the Resolution authorizing the Previously Issued Bonds, this Resolution and any Supplemental Resolution, Third. To the payment of amounts required to be deposited in any other fund or account required by any Supplemental Resolution authorizing the issuance of Panty Obligations, and Fourth To any fund or account held at any place or places, or to any payee, required by any other resolution of the Board which authorized the issuance of obligations or the creation of debt of the Corporation having a hen on the Pledged Revenues subordinate to the hen created herein on behalf of the Panty Obligations Any Pledged Revenues remaining in the Pledged Revenue Fund after satisfying the foregoing payments, or making adequate and sufficient provision for the payment thereof, may be appropriated and used for any other lawful purpose now or hereafter permitted by law SECTION 13. Bond Fund For the purpose of providing funds to pay the principal of and interest on Parity Obligations, the Corporation agrees and covenants to maintain a separate and special account or fund on the books and records of the Corporation known as the "Euless Development Corporation Debt Service Account" (the "Bond Fund"), and all monies deposited to the credit of such Fund shall be held in a special banking fund or account maintained at a Depository of the Corporation. The Corporation covenants there shall be deposited into the Bond Fund prior to each principal and interest payment date from the Pledged Revenues an amount equal to one hundred per centum (100%) of the interest on and the principal of the Bonds then falling due and payable, and such deposits to pay principal and accrued interest on the Bonds shall be made in substantially equal monthly installments on or before the 20th day of each month, beginning on or before the 20th day of the month next following the delivery of the Bonds to the initial purchasers The required deposits to the Bond Fund for the payment of principal of and interest on the Bonds shall continue to be made as hereinabove provided until (i) the total amount on deposit in the Bond Fund and Reserve Fund is equal to the amount required to fully pay and discharge all Parity Obligations (principal and interest) then Outstanding or (ii) the Bonds are no longer Outstanding. SECTION 14 Reserve Fund The Corporation agrees and covenants to maintain on the books and records of the Corporation a separate and special fund or account to be known as the "Reserve Account" (the "Reserve Fund"), which fund or account shall be a special banking fund maintained at the Paying Agent/Registrar, provided, however, at such time as the Previously Issued Bonds are no longer outstanding, the Reserve Fund shall be maintained at a Depository 74836962 3/1001083092 19 All Pledged Revenues deposited to the credit of such fund or account shall be used solely for the payment of the pnncipal of and interest on the Panty Obligations when (whether at matunty, upon a redemption date or any interest payment date) other funds available for such purposes are insufficient, and, in addition, may be used to the extent not required to maintain the "Required Reserve", to pay, or provide for the payment of, the final pnncipal amount of a senes of Panty Obligations so that such senes of Panty Obligations is no longer deemed to be "Outstanding" as such term is defined herein In accordance with the provisions of the resolution authorizing the Previously Issued Bonds, the total amount currently on deposit in the Reserve Fund is $L40,&1$,74the "Current Reserve") As a result of the issuance of the Bonds, the total amount required to be deposited to the credit of the Reserve Fund is $391,463 (the "Required Reserve"), which amount is equal to the lesser of (i) the maximum annual Debt Service (calculated on a Fiscal Year basis) for all Panty Obligations currently Outstanding (after giving effect to the issuance of the Bonds) and (u) the maximum amount that can be invested without restriction as to yield in a reasonably required reserve fund pursuant to Subsection (d) of Section 148 of the Internal Revenue Code of 1986, as amended, and regulations promulgated thereunder, as determined on the date the Bonds are to be delivered to the initial purchasers The Corporation agrees to cause to be deposited to the credit of the Reserve Fund on or before the 20th day of each month, beginning the month next following the delivery of the Bonds until the Required Reserve has been fully accumulated, monthly deposits of not less than 1/36th of the difference between the Required Reserve and the Current Reserve As and when Additional Obligations are delivered or incurred, the Required Reserve shall be increased, if required, to an amount equal to the lesser of either (i) the maximum annual Debt Service (calculated on a Fiscal Year basis) for all Panty Obligations then Outstanding (after giving effect to the issuance of the Additional Obligations), as determined on the date each senes of Additional Obligations are delivered or incurred, as the case may be, or (ii) the maximum amount that can be invested without restriction as to yield in a reasonably required reserve fund pursuant to Subsection (d) of Section 148 of the Internal Revenue Code of 1986, as amended, and regulations promulgated thereunder Any additional amount required to be accumulated and maintained in the Reserve Fund shall be accumulated by the deposit to the credit of the Reserve Fund of all or any part in cash immediately after the delivery of the then proposed Additional Obligations, or, at the option of the Corporation, by the deposit of monthly installments, made on or before the 20th day of each month following the month of delivery of the then proposed Additional Obligations, of not less than 1/36th of the additional amount to be maintained in such Fund by reason of the issuance of the Additional Obligations then being issued (or 1/36th of the balance of the additional amount not deposited immediately in cash) The Corporation may, at its option, from time to time, recalculate the maximum annual Debt Service for all Panty Obligations then Outstanding as of the date of such calculation and determine a new Required Reserve as of such date While the cash and investments in the Reserve Fund total not less than the Required Reserve, no deposits need be made to the credit of the Reserve Fund, but, if and when the Reserve Fund at any time contains less than the Required Reserve, the Corporation covenants and agrees to cure the deficiency in the Required Reserve by resuming monthly deposits to such 74836962 3/1001083092 20 Fund from the Pledged Revenues; such monthly deposits to be in amounts equal to not less than 1/36th of the then total Required Reserve to be maintained in such Fund and to be made on or before the 20th day of each month until the total Required Reserve then required to be maintained in such Fund has been fully restored The Corporation further covenants and agrees that the Pledged Revenues shall be applied and appropriated and used to establish and maintain the Required Reserve and to cure any deficiency in such amounts as required by the terms of this Resolution and any Supplemental Resolution During such time as the Reserve Fund contains the total Required Reserve, the Corporation may, at its option, withdraw all surplus in the Reserve Fund in excess of the Required Reserve and deposit such surplus in the Pledged Revenue Fund SECTION 15. Deficiencies If on any occasion there shall not be sufficient Pledged Revenues to make the required deposits into the Bond Fund or Reserve Fund, such deficiency shall be cured as soon as possible from the next available Pledged Revenues, or from any other sources available for such purpose SECTION 16 Payment of Bonds While any of the Bonds are Outstanding, the Treasurer of the Corporation (or other designated financial officer of the Corporation) shall cause to be transferred to the Paying Agent/Registrar, from funds on deposit in the Bond Fund, and, if necessary, in the Reserve Fund, amounts sufficient to fully pay and discharge promptly as each installment of interest and principal of the Bonds accrues or matures, such transfer of funds to be made in such manner as will cause immediately available funds to be deposited with the Paying Agent/Registrar for the Bonds at the close of the business day next preceding the date of payment for the Bonds SECTION 17 Investments - Security of Funds (a) Money in any Fund required to be maintained pursuant to this Resolution may, at the option of the Corporation, be invested in obligations and in the manner prescnbed by the Public Funds Investment Act of 1987 (Texas, Government Code, Chapter 2256), including investments held in book entry form, provided that all such deposits and investments shall be made in such a manner that the money required to be expended from any Fund will be available at the proper time or times and provided further the maximum stated maturity for any investment acquired with money deposited to the credit of the Reserve Fund shall be limited to five (5) years from the date of the investment of such money Such investments shall be valued in terms of current market value within 45 days of the close of each Fiscal Year and, with respect to investments held for the account of the Reserve Fund, within 45 days of the date of passage of each authorizing document of the Board pertaining to the issuance of Additional Obligations All interest and income derived from deposits and investments in the Bond Fund immediately shall be credited to, and any losses debited to, the appropriate account of the Bond Fund All interest and interest income derived from deposits in and investments of the Reserve Fund shall, subject to the limitations provided in Section 14 hereof, be credited to and deposited in the Pledged Revenue Fund All such investments shall be sold promptly when necessary to prevent any default in connection with the Panty Obligations (b) Money deposited to the credit of the Pledged Revenue Fund, Bond Fund and Reserve Fund, to the extent not invested and not otherwise insured by the Federal Deposit Insurance Corporation or similar agency, shall be secured by a pledge of direct obligations of the 74836962 3/1001083092 21 United States of Amenca, or obligations unconditionally guaranteed by the United States of Amenca. SECTION 18 Issuance of Additional Obligations Subject to the provisions hereinafter appeanng as to conditions precedent which must be satisfied, the Corporation reserves the right to issue, from time to time as needed, Additional Obligations for any lawful purpose Such Additional Obligations may be issued in such form and manner as the Corporation shall determine, provided, however, prior to issuing or incumng such Additional Obligations, the following conditions precedent for the authorization and issuance of the same are satisfied, to wit. (1) The Treasurer of the Corporation (or other officer of the Corporation then having the pnmary responsibility for the financial affairs of the Corporation) shall have executed a certificate stating that, to the best of his or her knowledge and belief, the Corporation is not then in default as to any covenant, obligation or agreement contained in this Resolution or a Supplemental Resolution (2) The Corporation has secured from a certified public accountant a certificate or opinion to the effect that, according to the books and records of the Corporation, the Gross Sales Tax Revenues received by the Corporation for either (i) the last completed Fiscal Year next preceding the adoption of the Supplemental Resolution authorizing the issuance of the proposed Additional Obligations or (ii) any twelve (12) consecutive months out of the previous eighteen (18) months next preceding the adoption of the Supplemental Resolution authorizing the Additional Obligations were equal to not less than (i) 1.50 times the Average Annual Debt Service for all Panty Obligations then Outstanding after giving effect to the issuance of the Additional Obligations then being issued and (ii) 1 35 times the maximum annual Debt Service for all Panty Obligations then Outstanding after giving effect to the issuance of the Additional Obligations then being issued (3) The Required Reserve to be accumulated and maintained in the Reserve Fund is increased to the extent required by Section 14 SECTION 19 Refunding Bonds The Corporation reserves the right to issue refunding bonds to refund all or any part of the Panty Obligations (pursuant to any law then available) upon such terms and conditions as the Board may deem to be in the best interest of the Corporation, and if less than all such Panty Obligations then Outstanding are refunded, the conditions precedent prescribed (for the issuance of Additional Obligations) set forth in Section 18 hereof shall be satisfied, and shall give effect to the refunding SECTION 20 Subordinate Lien Debt Except as may be limited by a Supplemental Resolution, the Corporation shall have the right to issue or create any debt payable from or secured by a lien on all or any part of the Pledged Revenues for any lawful purpose without complying with the provisions of Section 18 or 19 hereof, provided the pledge and the lien securing such debt is subordinate to the pledge and hen established, made and created in 74836962 3/1001083092 22 Section 11 of this Resolution with respect to the Pledged Revenues to the payment and security of the Panty Obligations SECTION 21 Confirmation and Levy of Sales Tax (a) The Board hereby represents the City has duly complied with the provisions of the Act for the levy of the Sales Tax at the rate voted at the election held by and within the City on January 16, 1993, and such Sales Tax is being imposed within the corporate limits of the City and the receipts of such Sales Tax are being remitted to the City by the Comptroller of Public Accounts on a monthly basis. (b) While any Bonds are Outstanding, the Corporation covenants, agrees and warrants to take and pursue all action permissible to cause the Sales Tax, at such rate or at a higher rate if legally permitted, to be levied and collected continuously, in the manner and to the maximum extent permitted by law, and to cause no reduction, abatement or exemption in the Sales Tax or rate of tax below the rate stated, confirmed and ordered in subsection (a) of this Section to be ordered or permitted while any Bonds shall remain Outstanding (c) If hereafter authonzed by law to apply, impose and levy the Sales Tax on any taxable items or transactions that are not subject to the Sales Tax on the date of the adoption hereof, to the extent it legally may do so, the Corporation agrees to use its best efforts to cause the City to take such action as may be required to subject such taxable items or transactions to the Sales Tax (d) The Corporation agrees to take and pursue all action legally permissible to cause the Sales Tax to be collected and remitted and deposited as herein required and as required by the Act, at the earliest and most frequent times permitted by law (e) The Corporation agrees to use its best efforts to cause the City to comply with the Act and shall cause the Gross Sales Tax Revenues to be deposited to the credit of the Pledged Revenue Fund in their entirety immediately upon receipt by the City In the alternative and if legally authonzed, the Corporation shall, by appropriate notice, direction, request or other legal method, use its good-faith efforts to cause the Comptroller of Public Accounts of the State of Texas (the "Comptroller") to pay all Gross Sales Tax Revenues directly to the Corporation for deposit to the Pledged Revenue Fund SECTION 22 Records and Accounts The Corporation hereby covenants and agrees that while any of the Bonds are Outstanding, it will keep and maintain complete records and accounts in accordance with generally accepted accounting principles, and following the close of each Fiscal Year, it will cause an audit of such books and accounts to be made by an independent firm of certified public accountants Each such audit, in addition to whatever other matters may be thought proper by the accountant, shall particularly include the following (1) A statement in reasonable detail regarding the receipt and disbursement of the Pledged Revenues for such Fiscal Year, and (2) A balance sheet for the Corporation as of the end of such Fiscal Year 74836962 3/1001083092 23 Such annual audit of the records and accounts of the Corporation shall be in the form of a report and be accompanied by an opinion of the accountant to the effect that such examination was made in accordance with generally accepted auditing standards and contain a statement to the effect that in the course of making the examination necessary for the report and opinion, the accountant obtained no knowledge of any default of the Corporation on the Bonds or in the fulfillment of any of the terms, covenants or provisions of this Resolution, or under any other evidence of indebtedness, or of any event which, with notice or lapse of time, or both, would constitute a failure of the Corporation to comply with the provisions of this Resolution or if, in the opinion of the accountants, any such failure to comply with a covenant or agreement hereof, a statement as to the nature and status thereof shall be included Copies of each annual audit report shall be furnished upon written request, to any Holders of any of such Bonds The audits herein required shall be made within one (1) year following the close of each Fiscal Year insofar as is possible The Holders of any Bonds or any duly authorized agent or agents of such Holders shall have the right to inspect such records, accounts and data of the Corporation dunng regular business hours SECTION 23 Representations as to Secunty for the Bonds (a) The Corporation represents and warrants that, except for the Panty Obligations, the Pledged Revenues are and will be and remain free and clear of any pledge, hen, charge or encumbrance thereon or with respect thereto pnor to, or of equal rank with, the pledge and hen created in or authorized by this Resolution except as expressly provided herein. (b) The Bonds and the provisions of this Resolution are and will be the valid and legally enforceable obligations of the Corporation in accordance with their terms and the terms of this Resolution, subject only to any applicable bankruptcy or insolvency laws or to any laws affecting creditors rights generally. (c) The Corporation shall at all times, to the extent permitted by law, defend, preserve and protect the pledge of the Pledged Revenues and all the nghts of the Holders against all claims and demands of all persons whomsoever (d) The Corporation will take, and use its best efforts to cause the City to take, all steps reasonably necessary and appropriate to collect all delinquencies in the collection of the Sales Tax to the fullest extent permitted by the Act (e) The provisions, covenants, pledge and lien on and against the Pledged Revenues, as herein set forth, are established and shall be for the equal benefit, protection and security of the owners and holders of Panty Obligations without distinction as to priority and rights under this Resolution (f) The Panty Obligations shall constitute special obligations of the Corporation, payable solely from, and equally and ratably secured by a panty pledge of and lien on, the Pledged Revenues, and not from any other revenues, properties or income of the Corporation The Bonds may not be paid in whole or in part from any property taxes raised or to be raised by 74836962 3/1001083092 24 the City and shall not constitute debts or obligations of the State or of the City, and the Holders, shall never have the right to demand payment out of any funds raised or to be raised by any system of ad valorem taxation SECTION 24 Satisfaction of Obligation of Corporation If the Corporation shall pay or cause to be paid, or there shall otherwise be paid to the Holders, the principal of, premium, if any, and interest on the Bonds, at the times and in the manner stipulated in this Resolution, then the pledge of the Pledged Revenues under this Resolution and all other obligations of the Corporation to the Holders shall thereupon cease, terminate, and be discharged and satisfied Bonds or any principal amount(s) shall be deemed to have been paid within the meaning and with the effect expressed above in this Section when (i) money sufficient to pay in full such Bonds at maturity or to the redemption date therefor, together with all interest due thereon, shall have been irrevocably deposited with and held in trust by the Paying Agent/Registrar, or an authorized escrow agent, or (u) Government Obligations shall have been irrevocably deposited in trust with the Paying Agent/Registrar, or an authorized escrow agent, which Government Obligations have been certified by an independent accounting firm to mature as to principal and interest in such amounts and at such times as will insure the availability, without reinvestment, of sufficient money, together with any moneys deposited therewith, if any, to pay when due the Bonds on the Stated Matunty thereof or (if notice of redemption has been duly given or waived or if irrevocable arrangements therefor accepted to the Paying Agent/Registrar have been made) the redemption date thereof The Corporation covenants that no deposit of moneys or Government Obligations will be made under this Section and no use made of any such deposit which would cause the Bonds to be treated as "arbitrage bonds" within the meaning of Section 148 of the Internal Revenue Code of 1986, as amended, or regulations adopted pursuant thereto Any moneys so deposited with the Paying Agent/Registrar, or an authorized escrow agent, and all income from Government Obligations held in trust by the Paying Agent/Registrar, or an authorized escrow agent, pursuant to this Section in excess of the amount required for the payment of the Bonds shall be remitted to the Corporation or deposited as directed by the Corporation Furthermore, any money held by the Paying Agent/Registrar for the payment of the principal of and interest on the Bonds and remaining unclaimed for a period of three (3) years after the Stated Matunty, or applicable redemption date, of the Bonds such moneys were deposited and are held in trust to pay shall, upon the request of the Corporation, be remitted to the Corporation against a written receipt therefor Notwithstanding the above and foregoing, any remittance of funds from the Paying Agent/Registrar to the Corporation shall be subject to any applicable unclaimed property laws of the State of Texas The Corporation reserves the right, subject to satisfying the requirements of(i) and (u) above, to substitute other Government Obligations for the Government Obligations originally deposited, to reinvest the uninvested moneys on deposit for such defeasance and to withdraw for the benefit of the Corporation moneys in excess of the amount required for such defeasance. Upon such deposit as described above, such Bonds shall no longer be regarded to be outstanding or unpaid Provided, however, the Corporation has reserved the option, to be exercised at the time of the defeasance of the Bonds, to call for redemption, at an earlier date, 74836962 3/1001083092 25 those Bonds which have been defeased to their matunty date, if the Corporation (i) in the proceedings providing for the firm banking and financial arrangements, expressly reserves the nght to call the Bonds for redemption; (ii) gives notice of the reservation of that nght to the Holders of the Bonds immediately following the making of the firm banking and financial arrangements, and (iii) directs that notice of the reservation be included in any redemption notices that it authonzes SECTION 25 Resolution a Contract - Amendments. This Resolution shall constitute a contract with the Holders from time to time, be binding on the Corporation, and shall not be amended or repealed by the Corporation while any Bond remains Outstanding except as permitted in this Section and Section 37 hereof The Corporation, may, without the consent of or notice to any Holders, from time to time and at any time, amend this Resolution in any manner not detrimental to the interests of the Holders, including the curing of any ambiguity, inconsistency, or formal defect or omission herein In addition, the Corporation may, with the written consent from the owners holding a majority in aggregate pnncipal amount of the Panty Obligations then Outstanding affected thereby, amend, add to, or rescind any of the provisions of this Resolution, provided that, without the written consent of all Holders of Outstanding Bonds effected, no such amendment, addition, or rescission shall (1) extend the time or times of payment of the pnncipal of, premium, if any, and interest on the Bonds, reduce the pnncipal amount thereof, the redemption price therefor, or the rate of interest thereon, or in any other way modify the terms of payment of the principal of, premium, if any, or interest on the Bonds, (2) give any preference to any Bond over any other Bond, or (3) reduce the aggregate principal amount of Bonds or Panty Obligations, as the case may be, required to be held for consent to any such amendment, addition, or rescission SECTION 26 Mutilated, Destroyed, Lost and Stolen Bonds In case any Bond shall be mutilated, or destroyed, lost or stolen, the Paying Agent/Registrar may execute and deliver a replacement Bond of like form and tenor, and in the same denomination and beanng a number not contemporaneously outstanding, in exchange and substitution for such mutilated Bond, or in lieu of and in substitution for such destroyed, lost or stolen Bond, only upon the approval of the Corporation and after (i) the filing by the Holder thereof with the Paying Agent/Registrar of evidence satisfactory to the Paying Agent/Registrar of the destruction, loss or theft of such Bond, and of the authenticity of the ownership thereof and (ii) the furnishing to the Paying Agent/Registrar of indemnification in an amount satisfactory to hold the Corporation and the Paying Agent/Registrar harmless All expenses and charges associated with such indemnity and with the preparation, execution and delivery of a replacement Bond shall be borne by the Holder of the Bond mutilated, or destroyed, lost or stolen. Every new Bond issued pursuant to this Section in lieu of any mutilated, destroyed, lost, or stolen Bond shall constitute a replacement of the prior obligation of the Corporation, whether or not the mutilated, destroyed, lost, or stolen Bond shall be at any time enforceable by anyone, and shall be entitled to all the benefits of this Resolution equally and ratably with all other Outstanding Bonds. 74836962 3/1001083092 26 SECTION 27 Covenants Regarding Tax-Exempt Status. (a) Definitions When used in this Section, the following terms have the following meanings "Closing Date" means the date on which the Bonds are first authenticated and delivered to the initial purchasers against payment therefor "Code" means the Internal Revenue Code of 1986, as amended by all legislation, if any, effective on or before the Closing Date "Computation Date"has the meaning set forth in Section 1 148-1(b) of the Regulations "Gross Proceeds" means any proceeds as defined in Section 1 148-1(b) of the Regulations, and any replacement proceeds as defined in Section 1 148-1(c) of the Regulations, of the Bonds "Investment" has the meaning set forth in Section 1 148-1(b) of the Regulations "Nonpurpose Investment" means any investment property, as defined in section 148(b) of the Code, in which Gross Proceeds of the Bonds are invested and which is not acquired to carry out the governmental purposes of the Bonds. "Rebate Amount" has the meaning set forth in Section 1 148-1(b) of the Regulations "Regulations" means any proposed, temporary, or final Income Tax Regulations issued pursuant to Sections 103 and 141 through 150 of the Code, and 103 of the Internal Revenue Code of 1954, which are applicable to the Bonds. Any reference to any specific Regulation shall also mean, as appropnate, any proposed, temporary or final Income Tax Regulation designed to supplement, amend or replace the specific Regulation referenced "Yield" of(1) any Investment has the meaning set forth in Section 1.148-5 of the Regulations and (2) the Bonds has the meaning set forth in Section 1 148-4 of the Regulations. (b) Not to Cause Interest to Become Taxable The Corporation shall not use, permit the use of, or omit to use Gross Proceeds or any other amounts (or any property the acquisition, construction or improvement of which is to be financed directly or indirectly with Gross Proceeds) in a manner which if made or omitted, respectively, would cause the interest on any Bond to become includable in the gross income, as defined in Section 61 of the Code, of the owner thereof for federal income tax purposes Without limiting the generality of the foregoing, unless and until the Corporation receives a wntten opinion of counsel nationally recognized in the field of municipal bond law to the effect that failure to comply with such covenant will not 74836962 3/1001083092 27 adversely affect the exemption from federal income tax of the interest on any Bond, the Corporation shall comply with each of the specific covenants in this Section (c) No Pnvate Use or Pnvate Payments The Bonds are being issued to finance the costs of the Project for and on behalf of the City, a political subdivision of the State of Texas and, in connection therewith, the City and the Corporation will execute an agreement relating to the ownership, operation and maintenance of the Projects while the Bonds are outstanding and unpaid, which agreement provides that, except as permitted by Section 141 of the Code and the Regulations and rulings thereunder, the Projects shall at all times pnor to the last Stated Matunty of Bonds (1) be exclusively owned, operated and maintained by the City, and prohibits the City from using or permitting the use of such Gross Proceeds or any property acquired, constructed or improved with such Gross Proceeds in any activity carned on by any person or entity other than a state or local government, unless such use is solely as a member of the general public, and (2) prohibits the City from directly or indirectly imposing or accepting any charge or other payment for use of Gross Proceeds of the Bonds or for any property the acquisition, construction or improvement of which is to be financed or refinanced directly or indirectly with such Gross Proceeds, other than taxes of general application within the City or interest earned on investments acquired with such Gross Proceeds pending application for their intended purposes (d) No Pnvate Loan Except to the extent permitted by Section 141 of the Code and the Regulations and rulings thereunder, the Corporation shall not use Gross Proceeds of the Bonds to make or finance loans to any person or entity other than a state or local government. For purposes of the foregoing covenant, such Gross Proceeds are considered to be "loaned" to a person or entity if. (1) property acquired, constructed or improved with such Gross Proceeds is sold or leased to such person or entity in a transaction which creates a debt for federal income tax purposes, (2) capacity in or service from such property is committed to such person or entity under a take-or-pay, output or similar contract or arrangement; or (3) indirect benefits, or burdens and benefits of ownership, of such Gross Proceeds or any property acquired, constructed or improved with such Gross Proceeds are otherwise transferred in a transaction which is the economic equivalent of a loan (e) Not to Invest at Higher Yield Except to the extent permitted by Section 148 of the Code and the Regulations and rulings thereunder, the Corporation shall not at any time pnor to the final Stated Matunty of the Bonds directly or indirectly invest Gross Proceeds in any Investment (or use Gross Proceeds to replace money so invested), if as a result of such investment the Yield from the Closing Date of all Investments acquired with Gross Proceeds (or with money replaced thereby), whether then held or previously disposed of, exceeds the Yield of the Bonds (f) Not Federally Guaranteed Except to the extent permitted by Section 149(b) of the Code and the Regulations and rulings thereunder, the Corporation shall not take or omit to take 74836962 3/1001083092 28 any action which would cause the Bonds to be federally guaranteed within the meaning of Section 149(b) of the Code and the Regulations and rulings thereunder (g) Information Report The Corporation shall timely file the information required by Section 149(e) of the Code with the Secretary of the Treasury on Form 8038-G or such other form and in such place as the Secretary may prescnbe (h) Rebate of Arbitrage Profits Except to the extent otherwise provided in Section 148(f) of the Code and the Regulations and rulings thereunder (1) The Corporation and the City shall account for all Gross Proceeds (including all receipts, expenditures and investments thereof) on its books of account separately and apart from all other funds (and receipts, expenditures and investments thereof) and shall retain all records of accounting for at least six years after the day on which the last outstanding Bond is discharged. However, to the extent permitted by law, the Corporation may commingle Gross Proceeds of the Bonds with other money of the Corporation, provided that the Corporation separately accounts for each receipt and expenditure of Gross Proceeds and the obligations acquired therewith. (2) Not less frequently than each Computation Date, the Corporation shall calculate the Rebate Amount in accordance with rules set forth in Section 148(f) of the Code and the Regulations and rulings thereunder The Corporation shall maintain such calculations with its official transcript of proceedings relating to the issuance of the Bonds until six years after the final Computation Date (3) As additional consideration for the purchase of the Bonds by the Purchasers and the loan of the money represented thereby and in order to induce such purchase by measures designed to insure the excludability of the interest thereon from the gross income of the owners thereof for federal income tax purposes, the Corporation shall pay to the United States out of the Bond Fund or its general fund, as permitted by applicable Texas statute, regulation or opinion of the Attorney General of the State of Texas, the amount that when added to the future value of previous rebate payments made for the Bonds equals (i) in the case of a Final Computation Date as defined in Section 1 148-3(e)(2) of the Regulations, one hundred percent (100%) of the Rebate Amount on such date, and (u) in the case of any other Computation Date, ninety percent (90%) of the Rebate Amount on such date In all cases, the rebate payments shall be made at the times, in the installments, to the place and in the manner as is or may be required by Section 148(f) of the Code and the Regulations and rulings thereunder, and shall be accompanied by Form 8038-T or such other forms and information as is or may be required by Section 148(f) of the Code and the Regulations and rulings thereunder (4) The Corporation shall exercise reasonable diligence to assure that no errors are made in the calculations and payments required by paragraphs (2) and (3), and if an error is made, to discover and promptly correct such error within a 74836962 3/1001083092 29 reasonable amount of time thereafter (and in all events within one hundred eighty (180) days after discovery of the error), including payment to the United States of any additional Rebate Amount owed to it, interest thereon, and any penalty imposed under Section 1 148 3(h) of the Regulations (i) Not to Divert Arbitrage Profits Except to the extent permitted by Section 148 of the Code and the Regulations and rulings thereunder, the Corporation shall not, at any time pnor to the earlier of the Stated Matunty or final payment of the Bonds, enter into any transaction that reduces the amount required to be paid to the United States pursuant to Subsection (h) of this Section because such transaction results in a smaller profit or a larger loss than would have resulted if the transaction had been at arm's length and had the Yield of the Bonds not been relevant to either party (j) Elections The Corporation hereby directs and authonzes the Chairman of the Board and the President, Vice President, Secretary, Deputy Secretary and Treasurer of the Corporation, individually or jointly, to make elections permitted or required pursuant to the provisions of the Code or the Regulations, as they deem necessary or appropnate in connection with the Bonds, in the Certificate as to Tax Exemption or similar or other appropnate certificate, form or document. SECTION 28 Sale of Bonds Pursuant to a public sale for the Bonds, the bid submitted by Fidelity Capital Markets, A Division of National Financial Services LLC (herein referred to as the"Purchasers") is declared to be the best bid received producing the lowest true interest cost rate to the Corporation and such bid is hereby accepted and the sale of the Bonds to such Purchasers at the price of par, plus a premium of$238,215 35 is hereby approved and confirmed Terms of such sale are declared to be in the best interest of the Corporation SECTION 29 Official Statement The use of the Preliminary Official Statement by the Purchasers in connection with the public offenng and sale of the Bonds is hereby ratified, confirmed and approved in all respects The final Official Statement, which reflects the terms of sale, together with such changes approved by the Chairman of the Board or the President, Vice President, Secretary, Deputy Secretary or Treasurer of the Corporation (one or more of such officials), shall be and is hereby in all respects approved and the Purchasers are hereby authorized to use and distribute such final Official Statement, dated November 12, 2019, in the reoffenng, sale and delivery of the Bonds to the public The President and Secretary or Deputy Secretary of the Board are further authonzed and directed to manually execute and deliver for and on behalf of the Corporation copies of such Official Statement in final form as may be required by the Purchasers, and such final Official Statement in the form and content manually executed by such officials shall be deemed to be approved by the Board and constitute the Official Statement authorized for distnbution and use by the Purchasers SECTION 30 Proceeds of Sale Immediately following the delivery of the Bonds, the proceeds of sale, less amounts to pay costs of issuance, shall be deposited to the credit of the construction fund maintained at a depository bank of the Corporation Pending expenditure for authonzed projects and purposes, Bond proceeds may be invested in authonzed investments and any investment earnings realized shall be expended for such authonzed projects and purposes or, in the event such projects have been completed, deposited in the Bond Fund Any surplus proceeds of sale of the Bonds, including investment earnings, remaining after completion of all 74836962 3/1001083092 30 authonzed projects or purposes shall be disbursed for payment of costs of issuance or deposited to the credit of the Bond Fund SECTION 31 Notices to Holders - Waiver. Wherever this Resolution provides for notice to Holders of any event, such notice shall be sufficiently given (unless otherwise herein expressly provided) if in wnting and sent by United States mail, first class postage prepaid, to the address of each Holder as it appears in the Security Register In any case where notice to Holders is given by mail, neither the failure to mail such notice to any particular Holders, nor any defect in any notice so mailed, shall affect the sufficiency of such notice with respect to all other Bonds Where this Resolution provides for notice in any manner, such notice may be waived in wnting by the Holder entitled to receive such notice, either before or after the event with respect to which such notice is given, and such waiver shall be the equivalent of such notice Waivers of notice by Holders shall be filed with the Paying Agent/Registrar, but such filing shall not be a condition precedent to the validity of any action taken in reliance upon such waiver SECTION 32 Cancellation All Bonds surrendered for payment, redemption, transfer or exchange, if surrendered to the Paying Agent/Registrar, shall be promptly canceled by it and, if surrendered to the Corporation, shall be delivered to the Paying Agent/Registrar and, if not already canceled, shall be promptly canceled by the Paying Agent/Registrar The Corporation may at any time deliver to the Paying Agent/Registrar for cancellation any Bonds previously certified or registered and delivered which the Corporation may have acquired in any manner whatsoever, and all Bonds so delivered shall be promptly canceled by the Paying Agent/Registrar All canceled Bonds held by the Paying Agent/Registrar shall be destroyed as directed by the Corporation SECTION 33 Legal Opinion The Purchasers' obligation to accept delivery of the Bonds is subject to being furnished a final opinion of Norton Rose Fulbnght US LLP, Dallas, Texas ("Bond Counsel"), approving the Bonds as to their validity, with such opinion to be dated and delivered as of the date of delivery and payment for the Bonds The engagement of such firm as Bond Counsel to the Corporation is hereby confirmed A true and correct reproduction of such opinion is hereby authonzed to be pnnted on the definitive Bonds or an executed counterpart thereof shall accompany the global Bonds deposited with DTC. SECTION 34 CUSIP Numbers CUSIP numbers may be pnnted or typed on the definitive Bonds However, it is expressly provided that the presence or absence of CUSIP numbers on the definitive Bonds shall be of no significance and shall have no effect on the legality of such bonds Furthermore, neither the Corporation nor attorneys approving the Bonds as to legality are to be held responsible for CUSIP numbers incorrectly pnnted or typed on the definitive Bonds SECTION 35 Control and Custody of Bonds The President of the Corporation shall be and is hereby authonzed to take and have charge of all necessary orders and records pending investigation by the Attorney General of the State of Texas, and shall take and have charge and control of the Initial Bond(s) pending the approval thereof by the Attorney General, the 74836962 3/1001083092 31 registration thereof by the Comptroller of Public Accounts and the delivery thereof to the Purchasers SECTION 36. Benefits of Resolution Nothing in this Resolution, expressed or implied, is intended or shall be construed to confer upon any person other than the Corporation, the Paying Agent/Registrar and the Holders, any right, remedy, or claim, legal or equitable, under or by reason of this Resolution or any provision hereof, this Resolution and all its provisions being intended to be and being for the sole and exclusive benefit of the Corporation, the Paying Agent/Registrar and the Holders SECTION 37 Continuing Disclosure Undertaking (a) Definitions As used in this Section, the following terms have the meanings ascnbed to such terms below. "Financial Obligation" means a (a) debt obligation, (b) derivative instrument entered into in connection with, or pledged as a secunty or a source of payment for, an existing or planned debt obligation, or (c) guarantee of a debt obligation or any such denvative instrument, provided that "financial obligation" shall not include municipal secunties as to which a final official statement (as defined in the Rule) has been provided to the MSRB consistent with the Rule. "MSRB"means the Municipal Securities Rulemaking Board "Rule"means SEC Rule 15c2 12, as amended from time to time "SEC"means the United States Securities and Exchange Commission (b) Annual Reports. The Corporation shall provide annually to the MSRB within twelve months after the end of each fiscal year of the Corporation beginning in the fiscal year ending September 30, 2019, financial information and operating data with respect to the Corporation prepared by the City and of the general type included in the Official Statement and in Appendix B to the Official Statement but only to the extent such information is customanly prepared by the City on behalf of the Corporation and is publicly available (currently, the information that is customarily prepared by the City on behalf of the Corporation and is publicly available consists of the City's audited annual financial statements) If audited financial statements are not available by the required time, the Corporation will provide unaudited financial statements by the required time and audited financial statements when and if such audited financial statements become available If the Corporation changes its fiscal year, it will notify the MSRB of the change (and of the date of the new fiscal year end) prior to the next date by which the Corporation otherwise would be required to provide financial information and operating data pursuant to this Section The financial information and operating data to be provided pursuant to this Section may be set forth in full in one or more documents or may be included by specific reference to any document available to the public on the MSRB's Internet Web site or filed with the SEC 74836962 3/1001083092 32 (c) Notice of Certain Events. The Corporation shall provide notice of any of the following events with respect to the Bonds to the MSRB in a timely manner and not more than 10 business days after occurrence of the event. 1 Pnncipal and interest payment delinquencies, 2 Non-payment related defaults, if material, 3 Unscheduled draws on debt service reserves reflecting financial difficulties, 4. Unscheduled draws on credit enhancements reflecting financial difficulties, 5. Substitution of credit or liquidity providers, or their failure to perform; 6 Adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB), or other material notices or determinations with respect to the tax status of the Bonds, or other matenal events affecting the tax status of the Bonds, 7 Modifications to nghts of holders of the Bonds, if material, 8 Bond calls, if matenal, and tender offers, 9. Defeasances, 10. Release, substitution, or sale of property secunng repayment of the Bonds, if matenal, 11 Rating changes, 12 Bankruptcy, insolvency, receivership, or similar event of the Corporation, which shall occur as descnbed below, 13 The consummation of a merger, consolidation, or acquisition involving the Corporation or the sale of all or substantially all of its assets, other than in the ordinary course of business, the entry into of a definitive agreement to undertake such an action or the termination of a definitive agreement relating to any such actions, other than pursuant to its terms, if material, 14 Appointment of a successor or additional trustee or the change of name of a trustee, if matenal, 15 Incurrence of a Financial Obligation of the Corporation, if matenal, or agreement to covenants, events of default, remedies, pronty nghts, or other similar terms of a Financial Obligation of the Corporation, any of which affect security holders, if material, and 16 Default, event of acceleration, termination event, modification of terms, or other similar events under the terms of a Financial Obligation of the Corporation, any of which reflect financial difficulties 74836962 3/1001083092 33 For these purposes, (a) any event described in the immediately preceding subsection (c)12 is considered to occur when any of the following occur the appointment of a receiver, fiscal agent, or similar officer for the Corporation in a proceeding under the United States Bankruptcy Code or in any other proceeding under state or federal law in which a court or governmental authority has assumed jurisdiction over substantially all of the assets or business of the Corporation, or if such jurisdiction has been assumed by leaving the existing governing body and officials or officers in possession but subject to the supervision and orders of a court or governmental authority, or the entry of an order confirming a plan of reorganization, arrangement, or liquidation by a court or governmental authority having supervision or jurisdiction over substantially all of the assets or business of the Corporation, and (b) the Corporation intends the words used in the immediately preceding subsections (c)15 and 16 and the definition of Financial Obligation in this Section to have the meanings ascribed to them in SEC Release No 34-83885, dated August 20, 2018 The Corporation shall notify the MSRB, in a timely manner, of any failure by the Corporation to provide financial information or operating data in accordance with subsection (b) of this Section by the time required by such Section (d) Filings with the MSRB All financial information, operating data, financial statements, notices and other documents provided to the MSRB in accordance with this Section shall be provided in an electronic format prescribed by the MSRB and shall be accompanied by identifying information as prescribed by the MSRB (e) Limitations, Disclaimers and Amendments The Corporation shall be obligated to observe and perform the covenants specified in this Section for so long as, but only for so long as, the Corporation remains an "obligated person" with respect to the Bonds within the meaning of the Rule, except that the Corporation in any event will give the notice required by subsection (c) of this Section of any Bond calls and defeasance that cause the Corporation to be no longer such an "obligated person " The provisions of this Section are for the sole benefit of the Holders and beneficial owners of the Bonds, and, nothing in this Section, express or implied, shall give any benefit or any legal or equitable right, remedy, or claim hereunder to any other person The Corporation undertakes to provide only the financial information, operating data, financial statements, and notices which it has expressly agreed to provide pursuant to this Section Except as expressly provided within this Section, the Corporation does not undertake to provide any other information, whether or not it may be relevant or material to a complete presentation of the Corporation's financial results, condition, or prospects, nor does the Corporation undertake to update any information provided in accordance with this Section or otherwise Furthermore, the Corporation does not make any representation or warranty concerning such information or its usefulness to a decision to invest in or sell Bonds at any future date UNDER NO CIRCUMSTANCES SHALL THE CORPORATION BE LIABLE TO THE HOLDER OR BENEFICIAL OWNER OF ANY BOND OR ANY OTHER PERSON, IN CONTRACT OR TORT, FOR DAMAGES RESULTING IN WHOLE OR IN PART FROM ANY BREACH BY THE CORPORATION, WHETHER NEGLIGENT OR WITHOUT FAULT ON ITS PART, OF ANY COVENANT SPECIFIED IN THIS SECTION, BUT EVERY RIGHT 74836962 3/1001083092 34 AND REMEDY OF ANY SUCH PERSON, IN CONTRACT OR TORT, FOR OR ON ACCOUNT OF ANY SUCH BREACH SHALL BE LIMITED TO AN ACTION FOR MANDAMUS OR SPECIFIC PERFORMANCE No default by the Corporation in observing or performing its obligations under this Section shall constitute a breach of or default under this Resolution for purposes of any other provision of this Resolution Nothing in this Section is intended or shall act to disclaim, waive, or otherwise limit the duties of the Corporation under federal and state secunties laws Notwithstanding anything herein to the contrary, the provisions of this Section may be amended by the Corporation from time to time to adapt to changed circumstances resulting from a change in legal requirements, a change in law, or a change in the identity, nature, status, or type of operations of the Corporation, but only if(1) the provisions of this Section, as so amended, would have permitted an underwnter to purchase or sell Bonds in the primary offering of the Bonds in compliance with the Rule, taking into account any amendments or interpretations of the Rule to the date of such amendment, as well as such changed circumstances, and (2) either (a) the Holders of a majority in aggregate principal amount (or any greater amount required by any other provision of this Resolution that authorizes such an amendment) of the Outstanding Bonds consent to such amendment or (b) a Person that is unaffiliated with the Corporation (such as nationally recognized bond counsel) determines that such amendment will not matenally impair the interests of the Holders and beneficial owners of the Bonds The provisions of this Section may also be amended from time to time or repealed by the Corporation if the SEC amends or repeals the applicable provisions of the Rule or a court of final junsdiction determines that such provisions are invalid, but only if and to the extent that reservation of the Corporation's right to do so would not prevent underwriters of the initial public offering of the Bonds from lawfully purchasing or selling Bonds in such offering If the Corporation so amends the provisions of this Section, it shall include with any amended financial information or operating data next provided pursuant to subsection (b) of this Section an explanation, in narrative form, of the reasons for the amendment and of the impact of any change in the type of financial information or operating data so provided SECTION 38 Inconsistent Provisions. All orders or resolutions, or parts thereof, which are in conflict or inconsistent with any provision of this Resolution are hereby repealed to the extent of such conflict and the provisions of this Resolution shall be and remain controlling as to the matters contained herein. SECTION 39. Governing Law. This Resolution shall be construed and enforced in accordance with the laws of the State of Texas and the United States of America SECTION 40 Severability If any provision of this Resolution or the application thereof to any circumstance shall be held to be invalid, the remainder of this Resolution and the application thereof to other circumstances shall nevertheless be valid, and the Board hereby declares that this Resolution would have been enacted without such invalid provision. 74836962 3/1001083092 35 SECTION 41. Construction of Terms If appropriate in the context of this Resolution, words of the singular number shall be considered to include the plural, words of the plural number shall be considered to include the singular, and words of the masculine, feminine or neuter gender shall be considered to include the other genders SECTION 42 Incorporation of Findings and Determinations The findings and determinations of the Board contained in the preamble hereof are hereby incorporated by reference and made a part of this Resolution for all purposes as if the same were restated in full in this Section SECTION 43 Further Procedures Any one or more of the Chairman of the Board and the President, Vice President, Secretary, Deputy Secretary and Treasurer of the Corporation are hereby expressly authorized, empowered and directed from time to time and at any time to do and perform all such acts and things and to execute, acknowledge and deliver in the name and on behalf of the Corporation all agreements, instruments, certificates or other documents, whether mentioned herein or not, as may be necessary or desirable in order to carry out the terms and provisions of this Resolution and the issuance, sale and delivery of the Bonds In addition, prior to the initial delivery of the Bonds, the Chairman of the Board and the President, Vice President, Secretary, Deputy Secretary and Treasurer of the Corporation or Bond Counsel to the Corporation are each hereby authorized and directed to approve any changes or corrections to this Resolution or to any of the documents authorized and approved by this Resolution (i) in order to cure any ambiguity, formal defect, or omission in the Resolution or such other document; or (ii) as requested by the Attorney General of the State of Texas or his representative to obtain the approval of the Bonds by the Attorney General In the event that any officer of the Corporation whose signature shall appear on any document shall cease to be such officer before the delivery of such document, such signature nevertheless shall be valid and sufficient for all purposes the same as if such officer had remained in office until such delivery Additionally, the appointment of the Deputy City Secretary of the City as Deputy Secretary of the Corporation is hereby confirmed and ratified SECTION 44 Public Meeting It is officially found, determined, and declared that the meeting at which this Resolution is adopted was open to the public and public notice of the time, place, and subject matter of the public business to be considered at such meeting, including this Resolution, was given, all as required by Texas Government Code, Chapter 551, as amended SECTION 45 Effective Date This Resolution shall be in force and effect from and after its passage on the date shown below [Remainder ofpage left blank intentionally] 74836962 3/1001083092 36 PASSED AND ADOPTED, this November 12, 2019. EULESS DEVELOPMENT CORPORATION irman, Board of Directors__. ATTEST. S cretary (Corporate Seal) 74836962 2/1001083092 [signature page of Resolution] EXHIBIT A PAYING AGENT/REGISTRAR AGREEMENT 74836962 3/1001083092 A-1