Loading...
ORD 704 02/07/2006 r l ' $3,000,000 City of Cibolo, Texas Tax Notes, Series 2006 45707137.2 1 INDEX OF DOCUMENTS $3,000,000 City of Cibolo, Texas Tax Notes, Series 2006 TAB NO. DOCUMENT Transaction Documents 1. * Certified Ordinance Authorizing the Notes 2. Specimen Definitive Notes 3. * Paying Agent/Registrar Agreement Offering and Sale Documents 4. * Purchase and Investment Letter Closing Certificates 5. * General Certificate - 6. * Signature and No-Litigation Certificate 7. Certificate as to Tax Exemption 8. Form 8038-G Opinions 9. Approval by the Attorney General of the State of Texas and Comptroller's Registration Certificate 10. Opinion of Fulbright&Jaworski L.L.P., as Bond Counsel Miscellaneous 11. * Transmittal Letter to the Comptroller of Public Accounts 12. Transmittal Letter to Paying Agent/Registrar Receipt 13. Receipt 45707137.2 CERTIFICATE OF CITY SECRETARY THE STATE OF TEXAS § 1 § GUADALUPE COUNTY § CITY OF CIBOLO § THE UNDERSIGNED HEREBY CERTIFIES that: 1. On the 7th day of February, 2006, the City Council (the Council) of the City of Cibolo, Texas (the City) convened in special session at the regular meeting place in the City Hall of the City (the Meeting), the duly constituted members of the Council being as follows: Johnny Sutton Mayor Jeff Campbell Mayor Pro Tem Gary Kelley Councilmember Miguel Troncoso Councilmember Jennifer Hartman Councilmember Bede Ramcharan Councilmember and all of such persons were present at the Meeting, except the following: Ramcharan , thus constituting a quorum. Among other business considered at the Meeting, the attached ordinance (the Ordinance) entitled: AN ORDINANCE AUTHORIZING THE ISSUANCE OF "CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006"; PROVIDING FOR THE PAYMENT OF SAID CERTIFICATES BY THE LEVY OF AN AD VALOREM TAX UPON ALL TAXABLE PROPERTY WITHIN THE CITY; PROVIDING THE TERMS AND CONDITIONS OF SAID NOTES AND RESOLVING OTHER MATTERS INCIDENT AND RELATING TO THE ISSUANCE, PAYMENT, SECURITY, SALE, AND DELIVERY OF SAID NOTES; AUTHORIZING THE EXECUTION OF A PAYING AGENT/REGISTRAR AGREEMENT AND A PURCHASE AND INVESTMENT LETTER; COMPLYING WITH THE REQUIREMENTS OF THE LETTER OF REPRESENTATIONS WITH THE DEPOSITORY TRUST COMPANY; AND PROVIDING AN EFFECTIVE DATE was introduced and submitted to the Council for passage and adoption. After presentation and due consideration of the Ordinance, a motion was made by Councilmember Troncoso that the Ordinance be finally passed and adopted in accordance with the City's Home Rule Charter. The motion was seconded by Councilmember Campbell and carried by the following vote: All voted "For" 0 voted "Against" 0 abstained 45707141 1 all as shown in the official Minutes of the Council for the Meeting. 2. The attached Ordinance is a true and correct copy of the original on file in the official records of the City; the duly qualified and acting members of the Council of the City on the date of the Meeting are those persons shown above, and, according to the records of my office, each member of the Council was given actual notice of the time, place, and purpose of the Meeting and had actual notice that the Ordinance would be considered; and the Meeting and deliberation of the aforesaid public business, including the subject of the Ordinance, was posted and given in advance thereof in compliance with the provisions of Chapter 551, as amended, i Texas Government Code, as amended. IN WITNESS WHEREOF, I have signed my name officially and affixed the seal of the City, this 7th day of February, 2006. City Secretary, City of Cibolo, Texas it y (SEAL) ( 1 -2- 45707141 1 I i j ' I CERTIFICATE OF CITY SECRETARY I the and rsi ned City S cretary of the City of Cibolo, Texas (the "City"), certify that Councilmember , a member of the City Council of the City of Cibolo, Texas, was provided with notice to the holding of a special meeting of the City Council to be held on the 7th day of February, 2006, at 7:00 o'clock P.M., in the regular meeting place of the , City at the City Hall, for the purpose of passing, adopting, or otherwise acting upon AN ORDINANCE BY THE CITY COUNCIL OF THE CITY OF CIBOLO, TEXAS AUTHORIZING THE ISSUANCE OF "CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006", LEVYING AN ANNUAL AD VALOREM TAX, WITHIN THE LIMITATIONS PRESCRIBED BY LAW, FOR THE PAYMENT OF THE NOTES; PRESCRIBING THE FORM, TERMS, CONDITIONS, AND RESOLVING OTHER MATTERS INCIDENT AND RELATED TO THE ISSUANCE, SALE, AND DELIVERY OF THE NOTES; AUTHORIZING THE EXECUTION OF A PAYING AGENT/REGISTRAR AGREEMENT AND A PURCHASE AND INVESTMENT LETTER; COMPLYING WITH THE REQUIREMENTS OF THE LETTER OF REPRESENTATIONS WITH THE DEPOSITORY TRUST COMPANY; AND PROVIDING AN EFFECTIVE DATE and for the purpose of acting upon such other matters as may properly come before such meeting. CITY OF CIBOLO, TEXAS City Secretary 1 , (CITY SEAL) 45716118.1 .11. 4•`11.1V 14I4J J. •tel •T.z. m - WAIVER OF NOTICE AND CONSENT TO SPECIAL IVIEETINC WE, the undersigned members of the City Council of the City of Cibolo, Texas, HEREBY WAIVE NOTICE and CONSENT to the holding of a special meeting of the City Council to be held on the 7th day of February,2006,at 7:00 o'clock P.M., in the regular meeting place of the City at the City Hall,for the purpose of passing,adopting,or otherwise acting upon AN ORDINANCE BY THE CITY COUNCIL. OF THE CITY OF MOLD, TEXAS AUTHORIZING THE ISSUANCE OF "CITY OF CIBOLO; TEXAS TAX NOTES, SERIES 2006",LEVYING AN ANNUAL AD VALOREM TAX, WITHIN THE LIMITATIONS PRESCRIBED BY LAW, FOR THE PAYMENT OF THE NOTES; PRESCRIBING THE FORM, TERMS, CONDITIONS, AND RESOLVING OTHER MATTERS INCIDENT AND RELATED TO THE ISSUANCE, SALE, AND DELIVERY OF THE NOTES; AUTHORIZING THE EXECUTION OF A PAYING AGENTREGISTRAR AGREEIVENT AND A PURCHASE AND INVESTMENT LETTER; COMPLYING WITH THE REQUIREMENTS OF THE LETTER OF REPRESENTATIONS WITH THE DEPOSITORY TRUST COMPANY; AND PROVIDING AN EFFECTIVE DATE and for the purpose of acting upon such other matters as may properly come before such meeting. SIGNED this 7a" day of February,2006. Absent Mender Absent Member Absent Member 4570€275.1 Ordinance No. 704 FINAL ORDINANCE AN ORDINANCE BY THE CITY COUNCIL OF THE CITY OF CIBOLO, TEXAS AUTHORIZING THE ISSUANCE OF "CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006", LEVYING AN ANNUAL AD VALOREM TAX, WITHIN THE LIMITATIONS PRESCRIBED BY LAW, FOR THE PAYMENT OF THE NOTES; PRESCRIBING THE FORM, TERMS, CONDITIONS, AND RESOLVING OTHER MATTERS INCIDENT AND RELATED TO THE ISSUANCE, SALE, AND DELIVERY OF THE NOTES; AUTHORIZING THE EXECUTION OF A PAYING AGENT/REGISTRAR AGREEMENT AND A PURCHASE AND INVESTMENT LETTER; COMPLYING WITH THE REQUIREMENTS OF THE LETTER OF REPRESENTATIONS WITH THE DEPOSITORY TRUST COMPANY; AND PROVIDING AN EFFECTIVE DATE WHEREAS, pursuant to the provisions of Chapter 1431, as amended, Texas Government Code (the Act), the City Council (the Governing Body) of the City of Cibolo, Texas (the City) is authorized and empowered to issue anticipation notes to pay contractual obligations incurred or to be incurred for the construction of any public works, for the purchase of materials, supplies, ' equipment, machinery, buildings, lands, and rights-of-way for the City's authorized needs and purposes, and for professional services, including services provided by tax appraisal engineers, engineers, architects, attorneys, auditors, mapmakers, financial advisors, and fiscal agents; and WHEREAS, in accordance with the provisions of the Act, the Governing Body hereby fords and determines that anticipation notes should be issued and sold at this time to finance the costs of paying contractual obligations to be incurred for (1) constructing drainage improvements, (2)the purchase of materials, supplies, equipment, land, and rights-of-way for -, authorized needs and purposes relating to the drainage improvements, and (3)the payment of professional services related to the construction and financing of the aforementioned projects; and WHEREAS, the Governing Body hereby finds and determines that the issuance of anticipation notes is in the best interests of the citizens of the City,now,therefore, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CIBOLO, TEXAS THAT: SECTION 1. Authorization -- Designation - Principal Amount - Purpose. General obligation notes of the City shall be and are hereby authorized to be issued in the aggregate principal amount of THREE MILLION AND NO/100 DOLLARS ($3,000,000),to be designated and bear the title of"CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006" (the Notes), for the purpose of providing funds for (1) constructing drainage improvements, (2)the purchase of materials, supplies, equipment, land, and rights-of-way for authorized needs and purposes relating to the drainage improvements, and(3)the payment of professional services related to the construction and financing of the aforementioned projects, all in conformity with the laws of the 45707124.3 w-, State of Texas, particularly Chapter 1431, as amended, Texas Government Code, and an ordinance finally adopted by the Governing Body on February 7,2006. SECTION 2. Fully Registered Obligations - Authorized Denominations - Stated Maturities-Interest Rates—Issue Date. The Notes shall be issued as fully registered obligations, without coupons, shall be dated February 1, 2006 (the Issue Date) and shall generally be in denominations of$100,000 or any integral multiple of$5,000 in excess thereof(within a Stated Maturity) thereof, shall be lettered "R" and numbered consecutively from one (1) upward and principal shall become due and payable on February 1 in each of the years 2007 through 2013 (the Stated Maturities) and in amounts and bear interest at the rates per annum in accordance with the following schedule: Years of Principal Interest Stated Maturity Amounts ($) Rates (%) 2007 380,000 3.83 2008 395,000 3.83 2009 410,000 3.83 2010 430,000 3.83 2011 445,000 3.83 2012 460,000 3.83 2013 480,000 3.83 The Notes shall bear interest on the unpaid principal amounts from the Closing Date, or from the most recent Interest Payment Date to which interest has been paid or duly provided for, to Stated Maturity, at the rates per annum shown in the above schedule (calculated on the basis of a 360-day year of twelve 30-day months). Interest on the Notes shall be payable on February 1 and August 1 in each year, commencing August 1, 2006 (the Interest Payment Date), while the Notes are Outstanding. SECTION 3. Payment of Notes -Paying Agent/Registrar. The principal of, premium, if any, and the interest on the Notes, due and payable by reason of Stated Maturity, or otherwise, shall be payable 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 such payment of principal of, premium, if any, and interest on the Notes shall be without exchange or collection charges to the Holder(as hereinafter defined)of the Notes. The selection and appointment of Bank of America, N.A., Dallas, Texas, to serve as the initial Paying Agent/Registrar for the Notes is hereby approved and confirmed, and the City agrees and covenants to cause to be kept and maintained at the corporate trust or other office of the Paying Agent/Registrar books and records (the Security Register) for the registration, payment, and transfer of the.Notes, all as provided herein, in accordance with the terms and provisions of a Paying Agent/Registrar Agreement, attached, in substantially final form, as Exhibit A hereto, and such reasonable rules and regulations as the Paying Agent/Registrar and the City may prescribe. The City covenants to maintain and provide a Paying Agent/Registrar at all times while the Notes are Outstanding, and any successor Paying Agent/Registrar shall be 45707124.3 -2- I (i)a national or state banking institution or (ii)an association or a corporation organized and doing business under the laws of the United States of America or of any state; authorized under such laws to exercise trust powers. Such Paying Agent/Registrar shall be subject to supervision or examination by federal or state authority and authorized by law to serve as .a Paying Agent/Registrar. The City reserves the right to appoint a successor Paying Agent/Registrar upon providing the previous Paying Agent/Registrar with a certified copy of a resolution or ordinance terminating such agency. Additionally,the City agrees to promptly cause a written notice of this substitution to be sent to each Holder of the Notes by United States mail, first-class postage prepaid,which notice shall also give the address of the new Paying Agent/Registrar. i . Both principal of, premium, if any, and interest on the Notes, due and payable by reason of Stated Maturity, redemption, or otherwise, shall be payable only to the registered owner of the Notes appearing on the Security Register (the Holder or Holders) maintained on behalf of the City by the Paying Agent/Registrar as hereinafter provided (i) on the Record Date (hereinafter defined) for purposes of payment of interest on the Notes, (ii) on the date of surrender of the Notes for purposes of receiving payment of principal thereof upon redemption of the Notes or at • the Notes' Stated Maturity, and (iii) on any date for any other purpose. The City and the Paying Agent/Registrar, and any agent of either, shall treat the Holder as the owner of a Note for purposes of receiving payment and all other purposes whatsoever, and neither the City nor the Paying Agent/Registrar, or any agent of either, shall be affected by notice to the contrary. Principal of and premium, if any, on the Notes shall be payable only upon presentation and surrender of the Notes to the Paying Agent/Registrar at its corporate trust or other office. Interest on the Notes shall be paid to the Holder whose name appears in the Security Register at the close of business on the fifteenth day of the month next preceding an Interest Payment Date for the Notes (the Record Date) and shall be paid (i)by check'sent by United States mail, first-class postage prepaid, by the Paying Agent/Registrar,to the address of the Holder appearing in the Security Register or (ii)by such other method, acceptable to the Paying Agent/Registrar, requested in writing by the Holder at the Holder's risk and expense. If the date for the payment of the principal of, premium, if any, or interest on the Notes shall be a Saturday, a Sunday, a legal holiday, or a day on which banking institutions in the city where the corporate trust or other 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 day. The payment on such date shall have the same force and effect as if made on the original date any such payment on the Notes was due. In the event of a 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 City. Notice of the Special Record Date and of the scheduled payment date of the past due interest (the Special Payment Date - which shall be fifteen (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 45707124.3 -3- I Holder of a Note 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 4. Redemption. A. Optional Redemption. The Notes shall be subject to redemption prior to Stated _! Maturity, at the option of the City, on any date, as a whole or in part, in principal amounts of $5,000 or any integral multiple thereof(and if within a Stated Maturity selected at random and by lot by the Paying Agent/Registrar), at the redemption price of par plus accrued interest to the date of redemption plus a Prepayment Fee. The Prepayment Fee shall be equal to the greater of (i) zero, or(ii)the Mark-to-Market adjustment. 1 For the purposes of calculating the Prepayment Fee,the following definitions shall apply: (1) Mark-to-Market Adjustment: The amount, calculated on any prepayment date, which is derived by subtracting: (i) the principal amount of the Notes to be prepaid as of such prepayment date, from (ii) the Mark-to-Market Value of the Notes to be prepaid on such prepayment date. (2) Mark-to-Market Value: The amount, calculated on any prepayment date, which is derived by summing the present values of each prospective payment of principal and interest which without such full or partial prepayment, could otherwise have been received by the Purchasers over the remaining contractual life of the Notes if the Purchasers had instead invested the proceeds of the Notes on the Closing Date at the Initial Blended Money Market Funds Rate. The individual discount rate used to evaluate each prospective payment of interest and/or principal shall be the Current Blended Money Market Funds Rate for the maturity matching that of each specific payment of principal and/or interest. (3) Initial Blended Money Market Funds Rate: That borrowing rate, calculated on the Closing Date and including costs incurred by the Purchasers of FDIC insurance, reserve requirements, and other such explicit or implicit cost levied upon the Purchasers by any regulatory agency, which would be attainable by the Purchasers if it borrowed funds with an interest payment frequency and principal repayment schedule matching that of the Notes. Such funds would be borrowed in one or more wholesale funding markets available to the Purchasers, including negotiable certificates of deposits, federal funds and others. The City acknowledges that the Purchasers may not actually purchase the Notes with any such specific matched set or mix of instruments, and that the Initial Blended Money Market Funds Rate is the Purchasers' reasonable estimate only. (4) Current Blended Money Market Funds Rate: That rate, calculated on the prepayment date and including cost incurred by the Purchasers of FDIC insurance, reserve requirements, and other such explicit or implicit cost levied upon the Purchasers by any regulatory agency, which would be attainable by the Purchasers if it borrowed funds in a maturity matching a specific prospective Note payment date. Such funds would be borrowed in one or more wholesale funding 45707124.3 -4- t- ' markets available to the Purchasers, including negotiable certificates of deposit, federal funds, or others. A separate Current Blended Money Market Funds Rate will be calculated for each prospective interest and/or principal payment date. The City acknowledges that the Current Blended Money Market Funds Rate is the Purchasers' reasonable estimate only, and that the Purchasers are under no obligation actually to purchase or match funds for any transaction. B. Exercise of Redemption Option. At least forty-five (45) days prior to a date set for the redemption of Notes (unless a shorter notification period shall be satisfactory to the Paying Agent/Registrar), the City shall notify the Paying Agent/Registrar of its decision to exercise the right to redeem Notes, the principal amount of each Stated Maturity to be redeemed, and the date set for the redemption thereof. The decision of the City to exercise the right to redeem Notes shall be entered in the minutes of the governing body of the City. C. Selection of Notes for Redemption. If less than all Outstanding Notes of the same Stated Maturity are to be redeemed on a redemption date, the Paying Agent/Registrar shall select at random and by lot the Notes to be redeemed, provided that if less than the entire principal amount of a Note is to be redeemed, the Paying Agent/Registrar shall treat such Note then subject to redemption as representing the number of Notes outstanding which is obtained by dividing the principal amount of such Note by$5,000. D. Notice of Redemption. Not less than thirty (30) days prior to a redemption date for the Notes, a notice of redemption shall be sent by United States Mail, first-class postage prepaid, in the name of the City and at the City's expense, by the Paying Agent/Registrar to each Holder of a Note 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 Notes, (ii)identify the Notes 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 Notes, 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 Notes, or the principal amount thereof to be redeemed, shall be made at the corporate trust or other office of the Paying Agent/Registrar only upon presentation and surrender thereof by the Holder. If a Note is subject byits terms to redemption and has been called for redemption and notice of redemption thereof p p P has been duly given or waived as herein provided, such Note (or the principal amount thereof to be redeemed) so called for redemption shall become due and payable, and if money sufficient for the payment of such Notes (or of the principal amount thereof to be redeemed) at the then applicable redemption price is held for the purpose of such payment by the Paying Agent/Registrar,then on the redemption date designated in such notice, interest on said Notes (or the principal amount thereof to be redeemed) called for redemption shall cease to accrue, and such Notes shall not be deemed to be Outstanding in accordance with the provisions of this Ordinance. This notice may also be published once in a financial publication,journal, or reporter __I 45707124.3 -5- i l of general circulation among securities dealers in the City of New York, New York (including, but not limited to, The Bond Buyer and The Wall Street Journal), or in the State of Texas (including, but not limited to, The Texas Bond Reporter). Additionally, this notice may also be sent by the City to any registered securities depository and to any national information service that disseminates redemption notices. If a Note is subject by its terms to redemption and has been called for redemption and notice of redemption thereof has been duly given as hereinabove provided, such Note (or the principal amount thereof to be redeemed) so called for redemption shall become due and payable, and if money sufficient for the payment of such Notes (or of the principal amount thereof to be redeemed) at the then applicable redemption price is held for the purpose of such payment by the Paying Agent/Registrar, then on the redemption date designated in such notice, interest on the Note (or the principal amount thereof to be redeemed) called for redemption shall cease to accrue and such Notes shall not be deemed to be Outstanding. E. Transfer/Exchange of Notes. Neither the City nor the Paying Agent/Registrar . shall be required to transfer or exchange any Note during a period beginning forty-five (45) days prior to the date fixed for redemption of the Notes or to transfer or exchange any Note selected for redemption; provided, however, such limitation of transfer shall not be applicable to an exchange by the Holder of the unredeemed balance of a Note which is subject to redemption in part. SECTION 5. Execution - Registration. The Notes shall be executed on behalf of the City by its Mayor under the seal of the City reproduced or impressed thereon and attested by its City Secretary. The signature of any of said officers on the Notes may be manual or facsimile. Notes bearing the manual or facsimile signatures of individuals who were; at the time of the Issue Date, the proper officers of the City shall bind the City, notwithstanding that such 1 i individuals or either of them shall cease to hold such offices prior to the delivery of the Notes to _J the Purchasers, all as authorized and provided in Chapter 1201, as amended, Texas Government Code. No Note shall be entitled to any right or benefit under this Ordinance, or be valid or obligatory for any purpose, unless there appears on such Note either a certificate of registration substantially in the form provided in Section 8C, executed by the Comptroller of Public Accounts of the State of Texas or his duly authorized agent by manual signature, or a certificate of registration substantially in the form provided in Section 8D, executed by the Paying Agent/Registrar by manual signature, and either such certificate upon any Note shall be conclusive evidence, and the only evidence, that such Note has been duly certified or registered and delivered. SECTION 6. Registration - Transfer - Exchange of Notes - Predecessor Notes. The Paying Agent/Registrar shall obtain, record, and maintain in the Security Register the name and address of every owner of the Notes, or, if appropriate, the nominee thereof. Any Note may, in accordance with its terms and the terms hereof, be transferred or exchanged for Notes of other authorized denominations upon the Security Register by the Holder, in person or by his duly authorized agent, upon surrender of such Note to the Paying Agent/Registrar for cancellation, 45707124.3 -6- accompanied by a written instrument of transfer or request for exchange duly executed by the Holder or by his duly authorized agent, in form satisfactory to the Paying Agent/Registrar. Upon surrender for transfer of any Note at the corporate trust office of the Paying Agent/Registrar, the City shall execute and the Paying Agent/Registrar shall register and deliver, in the name of the designated transferee or transferees, one or more new Notes of authorized denomination and having the same Stated Maturity and of a like interest rate and aggregate principal amount as the Note or Notes surrendered for transfer. At the option of the Holder, Notes may be exchanged for other Notes of authorized denominations and having the same Stated Maturity, bearing the same rate of interest and of like aggregate principal amount as the Notes surrendered for exchange upon surrender of the Notes to be exchanged at the corporate trust office of the Paying Agent/Registrar. Whenever any Notes are so surrendered for exchange, the City shall execute, and the Paying Agent/Registrar shall register and deliver,the Notes to the Holder requesting the exchange. All Notes issued upon any transfer or exchange of Notes shall be delivered at the corporate trust or other office of the Paying Agent/Registrar, or be sent by registered mail to the Holder at his request, risk, and expense, and upon the delivery thereof, the same shall be the valid and binding obligations of the City, evidencing the same obligation to pay, and entitled to the same benefits under this Ordinance, as the Notes surrendered upon such transfer or exchange. All transfers or exchanges of Notes 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. Notes canceled by reason of an exchange or transfer pursuant to the provisions hereof are hereby defined to be Predecessor Notes, evidencing all or a portion, as the case may be, of the same debt evidenced by the new Note or Notes registered and delivered in the exchange or transfer therefor. Additionally,the term Predecessor Notes shall include any Note registered and delivered pursuant to Section 17 in lieu of a mutilated, lost, destroyed, or stolen Note which shall be deemed to evidence the same obligation as the mutilated, lost, destroyed, or stolen Note. SECTION 7. Initial Notes. The Notes herein authorized shall be initially issued as a single fully registered Note in the aggregate principal amount of $3,000,000 with principal installments to become due and payable as provided in Section 2 hereof and numbered T-1 (the Initial Notes), and the Initial Notes shall be registered in the name of the Purchasers or the designee thereof. The Initial Notes shall be the Notes 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 Purchasers. Any time after the delivery of the Initial Notes,the Paying Agent/Registrar,pursuant to written instructions from the Purchasers, or the designee thereof, shall cancel the Initial Notes delivered hereunder and exchange therefor definitive Notes of like kind and 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 45707124.3 -7- i written instructions from the Purchasers, or the designee thereof, and such other information and documentation as the Paying Agent/Registrar may reasonably require. 4 SECTION 8. FORMS. A. Forms Generally. The Notes, the Registration Certificate of the Comptroller of Public Accounts of the State of Texas, the Certificate of Registration, and the form of Assignment to be printed on each of the Notes 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 Ordinance and may have such letters, numbers, or other marks of identification (including insurance legends in the event the Notes, or any Stated Maturities thereof, are insured and identifying numbers and letters of the Committee on Uniform Securities Identification Procedures of the American Bankers Association) and such legends and endorsements (including any reproduction of an opinion of counsel) thereon as may, consistent herewith, be established by the City or determined by the officers executing the Notes as u evidenced by their execution thereof. Any portion of the text of any Note may be set forth on the reverse thereof,with an appropriate reference thereto on the face of the Note. The definitive Notes shall be printed, lithographed, or engraved, produced by any combination of these methods, or produced in any other similar manner, all as determined by the officers executing the Notes as evidenced by their execution thereof, but the Initial Note(s) submitted to the Attorney General of Texas may be typewritten or photocopied or otherwise reproduced. [The remainder of this page intentionally left blank.) 45707124.3 -8- I 4 i I I-, B. Form of Definitive Note. REGISTERED REGISTERED NO. PRINCIPAL AMOUNT United States of America State of Texas County of Guadalupe CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006 Issue Date: Interest Rate: Stated Maturity: CUSIP NO: February 1, 2006 REGISTERED OWNER: PRINCIPAL AMOUNT: DOLLARS The City of Cibolo, Texas (the City), a body corporate and a municipal corporation in the County of Guadalupe, State of Texas, for value received, acknowledges itself indebted to and hereby promises to pay to the order of the Registered Owner specified above, or the registered assigns thereof, on the Stated Maturity date specified above, the Principal Amount specified above (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 Closing Date, or from the most recent interest payment date to which interest has been paid or duly provided for until such Principal Amount has become due and payment thereof has been made or duly provided for, to the earlier of redemption or Stated Maturity, 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 February 1 and August 1 of each year commencing August 1, 2006. Principal on this Note shall be payable to the Registered Owner hereof(the Holder),upon presentation and surrender (provided, however, with respect to principal payments prior to the final Stated Maturity, the Notes need not be surrendered to the Paying Agent/Registrar, who will merely document this payment on an internal ledger maintained by the Paying Agent/Registrar), at the corporate trust office of the Paying Agent/Registrar executing the registration certificate appearing hereon or a successor thereof. Interest shall be payable to the Holder of this Note (or one or more Predecessor Notes, as defined in the Ordinance 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 fifteenth day of the month next preceding each interest payment date. All payments of principal of and interest on this Note 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. Interest shall be paid by the Paying Agent/Registrar by { I check sent on the appropriate date of payment by United States mail, first-class postage prepaid, to the Holder hereof at the address appearing in the Security Register or by such other method, Ii 45707124.3 -9- acceptable to the Paying Agent/Registrar, requested by the Holder hereof at the Holder's risk and expense. This Note is one of the series specified in its title issued in the aggregate principal amount of$3,000,000 (the Notes) pursuant to an ordinance adopted by the governing body of the City ! ! (the Ordinance), for the purpose of providing funds for (1) constructing drainage improvements, (2)thepurchase of materials, supplies, equipment, land, and rights-of-way for authorized needs pp � g Y and purposes relating to the drainage improvements, and(3)the payment of professional services related to the construction andfinancing of the aforementioned projects; and, all in conformity with the laws of the State of Texas, including Chapter 1431, as amended, Texas Government Code and the Ordinance. The Notes of this series are payable from the proceeds of an annual ad valorem tax levied upon all taxable property within the City within the limitations prescribed by law. The Notes may be redeemed prior to their Stated Maturities, at the option of the City, on any date, in whole or in part in principal amounts of$5,000 or any integral multiple thereof(and if within a Stated Maturity selected at random and by lot by the Paying Agent/Registrar) at the redemption price of par, together with accrued interest to the date of redemption plus the Prepayment Fee, and upon thirty (30) days prior written notice being given by United States Mail, first-class postage prepaid, to Holders of the Notes to be redeemed, and subject to the terms and provisions relating thereto contained in the Ordinance. The Prepayment Fee shall be equal to the greater of (i) zero, or (ii) the Mark-to-Market adjustment. For the purposes of i calculating the Prepayment Fee,the following definitions shall apply: (1) Mark-to-Market Adjustment: The amount, calculated on any prepayment date, which is derived by subtracting: (i) the principal amount of the Notes to be prepaid as of such prepayment date, from (ii) the Mark-to-Market Value of the Notes to be prepaid on such prepayment date. (2) Mark-to-Market Value: The amount, calculated on any prepayment date, which is derived by summing the present values of each prospective payment of principal and interest which without such full or partial prepayment, could otherwise have been received by the Purchasers over the remaining contractual life of the Notes if the Purchasers had instead invested the proceeds of the Notes on the Closing Date at the Initial Blended Money Market Funds Rate. The individual discount rate used to evaluate each prospective payment of interest and/or principal shall be the Current Blended Money Market Funds Rate for the maturity matching that of each specific payment of principal and/or interest. (3) Initial Blended Money Market Funds Rate: That borrowing rate, calculated on the issuance date and including costs incurred by the Purchasers of FDIC insurance, reserve requirements, and other such explicit or implicit cost levied upon the Purchasers by any regulatory agency, which would be attainable by the Purchasers if it borrowed funds with an interest payment frequency and principal repayment schedule matching that of the Notes. Such funds would be borrowed in one or more wholesale funding markets available to the Purchasers, including 45707124.3 • -10- L negotiable certificates of deposits, federal funds and others. The City acknowledges that the Purchasers may not actually purchase the Notes with any such specific matched set or mix of instruments, and that the Initial Blended Money Market Funds Rate is the Purchasers' reasonable estimate only. (4) Current Blended Money Market Funds Rate: That rate, calculated on the '- prepayment date and including cost incurred by the Purchasers of FDIC insurance, reserve requirements, and other such explicit or implicit cost levied upon the Purchasers by any regulatory agency, which would be attainable by the Purchasers if it borrowed funds in a maturity matching a specific prospective Note payment date. Such funds would be borrowed in one or more wholesale funding markets available to the Purchasers, including negotiable certificates of deposit, federal funds, or others. A separate Current Blended Money Market Funds Rate will be calculated for each prospective interest and/or principal payment date. The City acknowledges that the Current Blended Money Market Funds Rate is the Purchasers' reasonable estimate only, and that the Purchasers are under no obligation actually to purchase or match funds for any transaction. i_. If this Note is subject to redemption prior to Stated Maturity and is in a denomination in excess of$5,000, portions of the principal sum hereof in installments of$5,000 or any integral multiple thereof may be redeemed, and, if less than all of the principal sum hereof is to be J redeemed,there shall be issued,without charge therefor,to the Holder hereof,upon the surrender of this Note to the Paying Agent/Registrar at its corporate trust or other office, a new Note or i Notes of like Stated Maturity and interest rate in any authorized denominations provided in the Ordinance for the then unredeemed balance of the principal sum hereof. If this Note (or any portion of the principal sum hereof) shall have been duly called for redemption and notice of such redemption duly given, then upon such redemption date this Note (or the portion of the principal sum hereof to be redeemed) shall become due and payable, and, if money for the payment of the redemption price, Prepayment Fee, and the interest accrued on the principal amount to be redeemed to the date of redemption is held for the purpose of such payment by the Paying Agent/Registrar, interest shall cease to accrue and be payable hereon from and after the redemption date on the principal amount hereof to be redeemed. If this Note is called for redemption, in whole or in part, the City or the Paying Agent/Registrar shall not be required to issue, transfer, or exchange this Note within forty-five (45) days of the date fixed for redemption;provided, however, such limitation of transfer shall not be applicable to an exchange by the Holder of the unredeemed balance hereof in the event of its redemption in part. Reference is hereby made to the Ordinance, a copy of which is on file in the corporate trust or other office of the Paying Agent/Registrar, and to all of the provisions of which the Holder by his acceptance hereof hereby assents, for definitions of terms; the description of and the nature and extent of the tax levied for the payment of the Notes; the terms and conditions relating to the transfer or exchange of the Notes; the conditions upon which the Ordinance may be amended or supplemented with or without the consent of the Holders; the rights, duties, and obligations of the City and the Paying Agent/Registrar; the terms and provisions upon which this Note may be redeemed or discharged at or prior to the Stated Maturity thereof, and deemed to be 45707124.3 -1 1- i no longer Outstanding thereunder; and for the other terms and provisions specified in the Ordinance. Capitalized terms used herein have the same meanings assigned in the Ordinance. This Note, subject to certain limitations contained in the Ordinance, may be transferred on the Security Register upon presentation and surrender at the corporate trust office of the Paying Agent/Registrar, duly endorsed by, or accompanied by a written instrument of transfer in form satisfactory to the Paying Agent/Registrar duly executed by the Holder hereof, or his duly authorized agent, and thereupon one or more new fully registered Notes of the same Stated Maturity, of authorized denominations, bearing the same rate of interest, and of the same aggregate principal amount will be issued to the designated transferee or transferees. The City and the Paying Agent/Registrar, and any agent of either, shall treat the Holder hereof whose name appears on the Security Register (i)on the Record Date as the owner hereof for purposes of receiving payment of interest hereon, (ii) on the date of surrender of this Note as the owner hereof for purposes of receiving payment of principal hereof at its Stated Maturity or �_{ its redemption, in whole or in part, and (iii) on any date as the owner hereof for all other purposes, and neither the City nor the Paying Agent/Registrar, or any such agent of either, shall be affected by notice to the contrary. In the event of a 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 City. Notice of the Special Record f Date and of the scheduled payment date of the past due interest (the Special Payment Date - which shall be fifteen (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 fifteenth business day next preceding the date of mailing of such notice. It is hereby certified, covenanted, and represented that all acts, conditions, and things required to be performed, exist, and be done precedent to the issuance of this Note in order to render the same a legal, valid, and binding obligation of the City have been performed, exist, and have been done, in regular and due time, form, and manner, as required by law, and that issuance of the Notes does not exceed any constitutional or statutory limitation; and that due provision has been made for the payment of the principal of, premium if any, and interest on the Notes by the levy of a tax as aforestated. In case any provision in this Note or any application thereof shall be deemed 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 Note and the Ordinance shall be construed in accordance with and shall be governed by the laws of the State of Texas. [The remainder of this page intentionally left blank] 45707124.3 -12- IN WITNESS WHEREOF, the City has caused this Note to be duly executed under its official seal. CITY OF CIBOLO, TEXAS • A By Mayor ATTEST: City Secretary (CITY SEAL) SII [The remainder of this page intentionally left blank] 45707124.3 -13- I C. *Form of Registration Certificate of Comptroller of Public Accounts to Appear on Initial Notes Only. —1 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 Note 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 of the State of Texas (SEAL) - *NOTE TO PRINTER: Not to appear on printed Notes. D. Form of Certificate of Paying Agent/Registrar to Appear on Definitive Notes Only. This Note has been duly issued under the provisions of the within-mentioned Ordinance; the Note or Notes of the above-entitled and designated series originally delivered having been 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. Registered this date: BANK OF AMERICA,N.A., as Paying Agent/Registrar By: Authorized Signature P I . 45707124.3 -14- 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 Note and all rights thereunder, and hereby irrevocably constitutes and appoints attorney to transfer the within Note on the books kept for registration thereof,with full power of substitution in the premises. DATED: NOTICE: The signature on this assignment must correspond with the name of the registered owner as it appears on the face of the within Note in every particular. i Signature guaranteed: F. The Initial Notes shall be in the respective forms set forth in paragraph B of this Section, except that the form of a single fully registered Initial Note shall be modified as follows: (i) immediately under the name of the Note(s) the headings "Interest Rate " and "Stated Maturity "shall both be completed"as shown below"; (ii) the first two paragraphs shall read as follows: Registered Owner: Principal Amount: The City of Cibolo, Texas (the City), a body corporate and municipal corporation in the County of Guadalupe, State of Texas, for value received, acknowledges itself indebted to and hereby promises to pay to the order of the Registered Owner named above, or the registered assigns thereof, the Principal Amount specified above on the first day of February in each of the years and in principal amounts and bearing interest at per annum rates in accordance with the following schedule: 45707124.3 -15- Years of Principal Interest Stated Maturity Amounts ($) Rates (%) (Information to be inserted from schedule in Section 2 hereof). (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 Closing Date (February 9, 2006) or from the most recent interest payment date to which interest has been paid or duly provided for until the Principal Amount has become due and payment thereof has been made or duly provided for, 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 February 1 and August 1 of each year, commencing August 1, 2006. Principal of this Note shall be payable to the Registered Owner hereof(the Holder),upon its presentation and surrender, at the corporate trust or other office of Bank of America, N.A., Dallas, Texas (the Paying Agent/Registrar). Interest shall be payable to the Holder of this Note 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 fifteenth day of the month next preceding each interest payment date. All payments of principal of and interest on this Note 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. Interest shall be paid by the Paying Agent/Registrar by check sent on or prior to the appropriate date of payment by United States mail, first-class postage prepaid, to the Holder hereof at the address appearing 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 Holder hereof. G. Insurance Legend. If bond insurance is obtained by the City or the Purchasers for the Notes, the Definitive Notes and the Initial Notes shall bear an appropriate legend as provided by the insurer. SECTION 9. Definitions. For all purposes of this Ordinance (as defined below), except as otherwise expressly provided or unless the context otherwise requires: (i)the terms defined in this Section have the meanings assigned to them in this Section, and certain terms used in Sections 19 and 36 of this Ordinance have the meanings assigned to them in such Sections, and all such terms include the plural as well as the singular; (ii) all references in this Ordinance to designated "Sections" and other subdivisions are to the designated Sections and other subdivisions of this Ordinance as originally adopted; and (iii)the words "herein", "hereof', and "hereunder" and other words of similar import refer to this Ordinance as a whole and not to any particular Section or other subdivision. A. The term Closing Date shall mean the date of physical delivery of the Initial Notes in exchange for the payment in full by the Purchasers. B. The term City shall mean City of Cibolo, Texas located in Guadalupe County, Texas and,where appropriate,the Governing Body of the City. 45707124.3 -16- C. The term Debt Service Requirements shall mean, 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 City 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 interest at the maximum rate permitted by the terms thereof and further assuming in the case of , obligations required to be redeemed or prepaid as to principal prior to Stated Maturity, the principal amounts thereof will be redeemed prior to Stated Maturity in accordance with the mandatory redemption provisions applicable thereto. D. The term Depository shall mean an official depository bank of the City. E. The term Government Securities, as used herein, shall mean (i) direct noncallable obligations of the United States, including obligations that are unconditionally guaranteed by,the United States of America; (ii) noncallable obligations of an agency or instrumentality of the United States, including obligations that are unconditionally guaranteed or insured by the agency or instrumentality and that, on the date the governing body of the issuer adopts or approves the proceedings authorizing the issuance of refunding bonds, are rated as to investment quality by a nationally recognized investment rating firm not less than AAA or its equivalent; or (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 the governing body of the issuer adopts or approves the proceedings authorizing the issuance of refunding bonds, are rated as to investment quality by a nationally recognized investment rating firm not less than AAA or its equivalent: F. The term Holder or Holders shall mean the registered owner, whose name appears in the Security Register, for any Note. G. The term Interest Payment Date shall mean the date semiannual interest is payable on the Notes, being February 1 and August 1 of each year, commencing August 1, 2006, while any of the Notes remain Outstanding. H. The term Note Fund shall mean the special Fund created and established by the provisions of Section 10 of this Ordinance. I. The term Notes shall mean the $3,000,000 "CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006" authorized by this Ordinance. J. The term Ordinance shall mean this ordinance finally adopted by the Governing ( Body of the City on February 7, 2006. K. The term Outstanding when used in this Ordinance with respect to Notes shall mean, as of the date of determination, all Notes issued and delivered under this Ordinance, except: (1) those Notes canceled by the Paying Agent/Registrar or delivered to the Paying Agent/Registrar for cancellation; 45707124.3 -17- (2) those Notes for which payment has been duly provided by the City in accordance with the provisions of Section 21 of this Ordinance; and ii - (3) those Notes that have been mutilated, destroyed, lost, or stolen and replacement Notes have been registered and delivered in lieu thereof as provided in Section 17 of this Ordinance. L. The term Purchasers shall mean the initial purchasers of the Notes named in Section 18 of this Ordinance. M. The term Stated Maturity shall mean the annual principal payments of the Notes payable on February 1 of each year, as set forth in Section 2 of this Ordinance. SECTION 10. Note Fund; Investments. For the purpose of paying the interest on and to provide a sinking fund for the payment, redemption, and retirement of the Notes, there shall be and is hereby created a special Fund to be designated"TAX NOTES, SERIES 2006, INTEREST AND SINKING FUND" (the Note Fund), which Fund shall be kept and maintained at the Depository, and money deposited in such Fund shall be used for no other purpose and shall be maintained as provided in Section 19. Authorized officials of the City are hereby authorized and directed to make withdrawals from the Note Fund sufficient to pay the principal of, premium, if any, and interest on the Notes as the same become due and payable and shall cause to be transferred to the Paying Agent/Registrar from money on deposit in the Note Fund an amount sufficient to pay the amount of principal and/or interest falling due on the Notes, such transfer of funds to the Paying Agent/Registrar to be made in such manner as will cause immediately available funds to be deposited with the Paying Agent/Registrar on or before the business day next preceding each interest and principal payment date for the Notes. Pending the transferof funds to the Paying Agent/Registrar, money in any Fund established by this Ordinance, at the option of the City, may be placed in time deposits or certificates of deposit as permitted by the provisions of the Public Funds Investment Act, as amended, Chapter 2256, Texas Government Code, secured (to the extent not insured by the Federal Deposit Insurance Corporation) by obligations of the type hereinafter described, or be invested, as authorized by any law, including investments held in book-entry form, in securities including, but not limited to, direct obligations of the United States of America, obligations guaranteed or insured by the United States of America, which, in the opinion of the Attorney General of the United States, are backed by its full faith and credit or represent its general obligations, or invested in indirect obligations of the United States of America, including, but not limited to, evidences of indebtedness issued, insured or guaranteed by such governmental agencies as the Federal Land Banks, Federal Intermediate Credit Banks, Banks for Cooperatives, Federal Home Loan Banks, Government National Mortgage Association, Farmers Home Administration, Federal Home Loan Mortgage Association, Small Business Administration, or Federal Housing Association; provided that all such deposits and investments shall be made in such a manner that the money required to be expended from such Fund will be available at the proper time or times. All interest and income derived from deposits and investments in such Fund shall be credited to, and any losses debited to, such Fund. All such investments shall be sold promptly when necessary to prevent any default in connection with the Notes. 45707124.3 -18- I ' SECTION 11. Tax Levy. To provide for the payment of the Debt Service Requirements on the Notes being (i)the interest on the Notes and (ii) a sinking fund for their redemption at Stated Maturity or a sinking fund of 2% (whichever amount shall be the greater), there shall be and there is hereby levied for the current year and each succeeding year thereafter while the Notes or any interest thereon shall remain Outstanding, a sufficient tax, within the limitations prescribed by law, on each one hundred dollars' valuation of taxable property in the City, adequate to pay such Debt Service Requirements, full allowance being made for delinquencies and costs of collection; said tax shall be assessed and collected each'year and applied to the payment of the Debt Service Requirements, and the same shall not be diverted to any other purpose. The taxes so levied and collected shall be paid into the Note Fund and are thereafter pledged to the payment of the Notes. The Governing Body hereby declares its purpose and intent to provide and levy a tax legally and fully sufficient to pay such Debt Service Requirements, it having been determined that the existing and-available taxing authority of the City for such purpose is adequate to permit a legally sufficient tax in consideration of all other outstanding indebtedness and other obligations of the City. SECTION 12. Deposits to Note Fund; Excess Note Proceeds. The City hereby covenants and agrees to cause to be deposited in the Note Fund prior to a principal and interest payment date for the Notes, from the annual levy of an ad valorem tax or from other lawfully available • funds, amounts sufficient to fully pay and discharge promptly each installment of interest and principal of the Notes as the same accrues or matures or comes due by reason of Stated Maturity. Accrued interest, if any, received from the Purchasers of the Notes shall be deposited to the Note Fund. In addition, any surplus proceeds from the sale of the Notes, including investment income thereon, not expended for authorized purposes, as described in Section 1 hereof, shall be deposited in the Note Fund, and such amounts so deposited shall reduce the.sums ' otherwise required to be deposited in said Fund from ad valorem taxes. SECTION 13. Security of Funds. All money on deposit in the Funds for which this Ordinance makes provision (except any portion thereof as may be at any time properly invested ' as provided herein) shall be secured in the manner and to the fullest extent required by the laws of the State of Texas for the security of public funds, and money on deposit in such Funds shall be used only for the purposes,permitted by this Ordinance. SECTION 14. Remedies in Event of Default. In addition to all the rights and remedies provided by the laws of the State of Texas, the City covenants and agrees particularly that in the event the City (a)defaults in the payments to be made to the Note Fund or (b)defaults in the observance or performance of any other of the covenants, conditions, or obligations set forth in this Ordinance, the Holders of any of the Notes shall be entitled to seek a writ of mandamus issued by a court of proper jurisdiction compelling and requiring the governing body of the City and other officers of the City to observe and perform any covenant, condition, or obligation prescribed in this Ordinance. No delay or omission to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver of any such default or acquiescence therein, and every such right and power may be exercised from time to time and as often as may be deemed expedient. The specific remedies herein provided shall be cumulative of 45707124.3 -19- Li I all other existing remedies and the specification of such remedies shall not be deemed to be exclusive. SECTION 15. Notices to Holders; Waiver. Wherever this Ordinance provides for notice to Holders of any event, such notice shall be sufficiently given (unless otherwise herein expressly provided) if in writing 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 Holders. Where this Ordinance provides for notice in any manner, such notice may be waived in writing 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 16. Cancellation. All Notes surrendered for payment, transfer, exchange, or replacement, if surrendered to the Paying Agent/Registrar, shall be promptly canceled by it and, if surrendered to the City, shall be delivered to the Paying Agent/Registrar and, if not already canceled, shall be promptly canceled by the Paying Agent/Registrar. The City may at any time deliver to the PayingA ent/Re istrar for cancellation anyNotes previouslycertified or g g� registered and delivered which the City may have acquired in any manner whatsoever, and all Notes so delivered shall be promptly canceled .by the Paying Agent/Registrar. All canceled J Notes held by the Paying Agent/Registrar shall be destroyed as directed by the City. SECTION 17. Mutilated, Destroyed, Lost, and Stolen Notes. If(1) any mutilated Note is surrendered to the Paying Agent/Registrar, or the City and the Paying Agent/Registrar receive rr evidence to their satisfaction of the destruction, loss, or theft of any Note, and (2)there is delivered to the City and the Paying Agent/Registrar such security or indemnity as may be required to save each of them harmless, then, in the,absence of notice to the City or the Paying Agent/Registrar that such Note has been acquired by a bona fide purchaser, the City shall execute and, upon its request, the Paying Agent/Registrar shall register and deliver, in exchange for or in lieu of any such mutilated, destroyed, lost, or stolen Note, a new Note of the same Stated Maturity and interest rate and of like tenor and principal amount, bearing a number not contemporaneously outstanding. _ In case any such mutilated, destroyed, lost, or stolen Note has become or is about to become due and payable, the City in its discretion may, instead of issuing a new Note, pay such Note. Upon the issuance of any new Note or payment in lieu thereof, under this Section, the City may require payment by the Holder of a sum sufficient to cover any tax or other governmental charge imposed in relation thereto and any other expenses (including attorney's fees and the fees and expenses of the Paying Agent/Registrar)connected therewith. 45707124.3 -20- - I` Every new Note issued pursuant to this Section in lieu of any mutilated, destroyed, lost, or stolen Note shall constitute a replacement of the prior obligation of the City, whether or not the mutilated, destroyed, lost, or stolen Note shall be at any time enforceable by anyone, and shall be entitled to all the benefits of this Ordinance equally and ratably with all other Outstanding Notes. if The provisions of this Section are exclusive and shall preclude (to the extent lawful) all other rights and remedies with respect to the replacement and payment of mutilated, destroyed, lost, or stolen Notes. SECTION 18. Sale of the Notes; Authorization of Purchase and Investment Letter; Use of Proceeds. The Notes authorized by this Ordinance are hereby sold to Bank of America,N.A., San Antonio, Texas (the Purchasers) in accordance with the provisions of the Purchase and Investment Letter dated February 7, 2006 (the Purchase Letter), attached hereto as Exhibit B and incorporated herein by reference as a part of this Ordinance for all purposes. The Initial Note shall be registered in the name of Bank of America, N.A. The Mayor and/or City Secretary are hereby authorized and directed to execute the Purchase Letter for and on behalf of the City and as the act and deed of the Governing Body and in regard to the approval and execution of the Purchase Letter, the Governing Body hereby finds, determines, and declares that the representations, warranties, and agreements of the City contained in the Purchase Letter are true and correct in all material respects and shall be honored and performed by the City. Delivery of the Notes shall be made to the Purchasers as soon as practicable after the adoption of this Ordinance,upon payment therefor in accordance with the terms of the Purchase Letter. Proceeds from the sale of the Notes shall be applied as follows: (,1) Accrued interest, if any, received from the Purchasers shall be deposited into the Note Fund. (2) The balance of the proceeds derived from the sale of the Notes (after paying costs of issuance) shall be deposited into the special construction account or accounts • created for the projects to be constructed or acquired with the proceeds of the Notes. This special account shall be established and maintained at the Depository and shall be invested in accordance with the provisions of Section 10 of this Ordinance. Interest earned on the proceeds of the Notes pending completion of construction or acquisition of the projects financed with such proceeds shall be accounted for, maintained, deposited, and expended as permitted by the provisions of Chapter 1201, as amended, Texas Government Code, or as required by any other applicable law. Thereafter, such amounts shall be expended in accordance with Section 12 of this Ordinance. SECTION 19. Covenants to Maintain Tax-Exempt Status. A. Definitions. When used in this Section, the following terms have the following meanings: - i Code means the Internal Revenue Code of 1986, as amended by all legislation, if any, effective on or before the Closing Date. 45707124.3 -21- 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 Notes. 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 Notes are invested and which is not acquired to carry out the governmental purposes of the Notes. 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 Notes. Any reference to any specific Regulation shall also mean, as appropriate, 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 Notes has the meaning set forth in Section 1.148-4 of the Regulations. B. Not to Cause Interest to Become Taxable. The City 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 Notes 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 City receives a written opinion of counsel nationally recognized in the field of municipal bond law to the effect that failure to comply with such covenant will not adversely affect the exemption from federal income tax of the interest on any Note, the City shall comply with each of the specific covenants in this Section. _ C. No Private Use or Private Payments. Except to the extent that it will not cause the Notes to become "private activity bonds" within the meaning of section 141 of the Code and the Regulations and rulings thereunder, the City shall at all times prior to the last Stated Maturity of Notes: (1) exclusively own, operate and possess all property the acquisition, construction or improvement of which is to be financed or refinanced directly or indirectly with Gross Proceeds of the Notes, and not use or permit the use of such Gross Proceeds 45707124.3 -22- I I (including all contractual arrangements with terms different than those applicable to the general public) or any property acquired, constructed or improved with 1 I such Gross Proceeds in any activity carried on by any person or entity (including the United States or any agency, department and instrumentality thereof) other than a state or local government, unless such use is solely as a member of the { general public; and (2) not directly or indirectly impose or accept any charge or other payment by any person or entity who is treated as using Gross Proceeds of the Notes or 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 Private Loan. Except to the extent that it will not cause the Notes to become "private activity bonds" within the meaning of section 141 of the Code and the Regulations and rulings thereunder,the City shall not use Gross Proceeds of the Notes 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: (i)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; (ii)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 (iii)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 that it will cause the Notes to become "private activity bonds" within the meaning of section 148 of the Code and the Regulations and rulings thereunder, the City shall not at any time prior to the final Stated Maturity of the Notes directly or indirectly invest Gross Proceeds in any Investment,if as a result of such investment the Yield of any Investment acquired with Gross Proceeds, whether then held or previously disposed of, materially exceeds the Yield of the Notes. F. Not Federally Guaranteed. Except to the extent permitted by section 149(b)of the Code and the Regulations and rulings thereunder, the City shall not take or omit to take any action which would cause the Notes to be federally guaranteed within the meaning of section 149(b)of the Code and the Regulations and rulings thereunder. G. Information Report. The City 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 prescribe. 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 City shall account for all Gross Proceeds (including all receipts, expenditures 1_`, and investments thereof) on its books of account separately and apart from all 45707124.3 -23- ++� I J 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 Note is discharged. However, to the extent permitted by law, the City may commingle Gross Proceeds of the Notes with other money of the City, provided that the City separately accounts for each receipt and expenditure of Gross Proceeds and the obligations acquired therewith. i (2) Not less frequently than each Computation Date, the City shall calculate the j } Rebate Amount in accordance with rules set forth in section 148(f) of the Code and the Regulations and rulings thereunder. The City shall maintain such calculations with its official transcript of proceedings relating to the issuance of the Notes until six years after the final Computation Date. ; i (3) As additional consideration for the purchase of the Notes by the Purchasers and the loan of the money represented thereby and in order to induce such purchase by 1_ measures designed to insure the excludability of the interest thereon from the gross income of the owners thereof for federal income tax purposes,the City shall pay to the United States out of the Note 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 Notes 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 (ii) 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 City 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 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 City shall not, at any time prior to the earlier of the Stated Maturity or final payment of the Notes, 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 Notes not been relevant to either party. 45707124.3 -24- i J. Notes Not Hedge Bonds. ! (1) The City reasonably expects to spend at least 85% of the spendable proceeds of the Notes within three years after such Notes are issued. (2) Not more than 50% of the proceeds of the Notes will be invested in Nonpurpose Investments having a substantially guaranteed Yield for a period of 4 years or more. j K. Elections. The City hereby directs and authorizes the Mayor, Mayor Pro Tem, City Manager, City Attorney, or City Secretary, either or any combination of them, to make elections permitted or required pursuant to the provisions of the Code or the Regulations, as they deem necessary or appropriate in connection with the Notes, in the Certificate as to Tax Exemption or similar or other appropriate certificate, form or document. Such elections shall be deemed to be made on the Closing Date. L. Qualified Tax-Exempt Obligations. The City hereby designates the Notes as qualified tax-exempt obligations for purposes of section 265(b) of the Code. In furtherance of such designation, the City represents, covenants and warrants the following: (a) during the calendar year in which the Notes are issued, the City (including any subordinate entities) has not designated nor will designate obligations, which when aggregated with the Notes, will result in more than $10,000,000 of "qualified tax-exempt obligations" being issued; (b) the City reasonably anticipates that the amount of tax-exempt obligations issued during the calendar year 2006 by the City (including any subordinate entities) will not exceed $10,000,000; and (c) the City will take such action or refrain from such action as is necessary in order that the Notes will not be considered"private activity bonds"within the meaning of section 141 of the Code. SECTION 20. Control and Custody of Notes. The Mayor shall be and is hereby authorized 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 Notes pending their approval by the Attorney General, the registration thereof by the Comptroller of Public Accounts and the delivery of the Notes to the Purchasers. { i Furthermore, the Mayor, Mayor Pro Tem, City Manager, City Secretary, or City Attorney, either or all, are hereby authorized and directed to furnish and execute such documents relating to the City and its financial affairs as may be necessary for the issuance of the Notes, the { approval of the Attorney General and their registration by the Comptroller of Public Accounts and, together with the City's financial advisors, Bond Counsel, and the Paying Agent/Registrar, make the necessary arrangements for the delivery of the Initial Notes to the Purchasers and the initial exchange thereof for definitive Notes. SECTION 21. Satisfaction of Obligation of City. If the City 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 Notes, at the times and in the manner stipulated in this Ordinance, then the pledge of taxes levied under this Ordinance and all covenants, agreements, and other obligations of the City to the Holders shall thereupon cease,terminate, and be discharged and satisfied. 45707124.3 -25- Notes, or any principal amount(s) thereof, 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 Notes or the principal amount(s) thereof at Stated Maturity or 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 (ii) Government Securities shall have been irrevocably deposited in trust with the Paying Agent/Registrar, or an authorized escrow agent, which Government Securities 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 money - deposited therewith, if any, to pay when due the principal of and interest on such Notes, or the principal amount(s) thereof, at the Stated Maturity thereof or (if notice of redemption has been duly given or waived or if irrevocable arrangements therefor acceptable to the Paying Agent/Registrar have been made) the redemption date thereof. The City covenants that no deposit of money or Government Securities will be made under this Section and no use made of any such deposit which would cause the Notes to be treated as arbitrage bondswithin the meaning of section 148 of the Code(as defined in Section 19 hereof). Any money so deposited with the Paying Agent/Registrar, and all income from Government Securities held in trust by the Paying Agent/Registrar, or an authorized escrow agent, pursuant to this Section which is not required for the payment of the Notes, or any principal amount(s) thereof, or interest thereon with respect to which such money has been so deposited shall be remitted to the City or deposited as directed by the City. Furthermore, any money held by the Paying Agent/Registrar for the payment of the principal,of and interest on the Notes and remaining unclaimed for a period of three (3) years after the Stated Maturity or applicable redemption date of the Notes such money was deposited and is held in trust to pay shall upon the request of the City be remitted to the City against a written receipt therefor, subject to the unclaimed property laws of the State of Texas. Notwithstanding any other provision of this Ordinance to the contrary, it is hereby provided that any determination not to redeem defeased Notes that is made in conjunction with the payment arrangements specified in subsection (i) or (ii) above shall not be irrevocable, provided that: (1) in the proceedings providing for such defeasance, the City expressly reserves the right to call the defeased Notes for redemption; (2) gives notice of the reservation of that right to the owners of the defeased Notes immediately following the defeasance; (3) directs that notice of the reservation be included in any redemption notices that it authorizes; and (4) at the time of the redemption, satisfies the conditions of(i) or (ii) above with respect to such defeased debt as though it was being defeased at the time of the exercise of the option to redeem the defeased Notes, after taking the redemption into account in determining the sufficiency of the provisions made for the payment of the defeased Notes. SECTION 22. Printed Opinion. The Purchasers' obligation to accept delivery of the Notes is subject to its being furnished a final opinion of Fulbright&Jaworski L.L.P., Bond Counsel, approving certain legal matters as to the Notes, said opinion to be dated and delivered as of the date of initial delivery and payment for such Notes. Printing of a true and correct copy of said opinion on the reverse side of each of the Notes, with appropriate certificate pertaining thereto executed by facsimile signature of the City Secretary of the City is hereby approved and authorized. 45707124.3 -26- I I SECTION 23. CUSIP Numbers. CUSIP numbers may be printed or typed on the definitive Notes. It is expressly provided, however, that the presence or absence of CUSIP numbers on the definitive Notes shall be of no significance or effect as regards the legality thereof,•and neither the City nor attorneys approving said Notes as to legality are to be held responsible for CUSIP numbers incorrectly printed or typed on the definitive Notes. SECTION 24. Effect of Headings. The Section headings herein are for convenience only and shall not affect the construction hereof. SECTION 25. Ordinance a Contract; Amendments - Outstanding Notes. The City acknowledges that the covenants and obligations of the City herein contained are a material inducement to the purchase of the Notes. This Ordinance shall constitute a contract with the Holders from time to time, shall be binding on the City and its successors and assigns, and shall not be amended or repealed by the City so long as any Note remains Outstanding except as permitted in this Section. The City may, without the consent of or notice to any Holders, from time to time and at any time, amend this Ordinance 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 City may, with the written consent of Holders holding a majority in aggregate principal amount of the Notes then Outstanding affected thereby, amend, add to, or rescind any of the provisions of this Ordinance; provided; however, that, without the consent of all Holders of Outstanding Notes, no such amendment, addition, or rescission shall (1)extend the time or times of payment of the principal of, the redemptionprice therefor, and P Y P � p p � interest on the Notes, reduce the principal amount thereof, or the rate of interest thereon, or in any other way modify the terms of payment of the principal of or interest on the Notes, (2)give any preference to any Note over any other Note, or(3)reduce the aggregate principal amount of Notes required for consent to any such amendment, addition, or rescission. SECTION 26. Benefits of Ordinance. Nothing in this Ordinance, expressed or implied, is intended or shall be construed to confer upon any person other than the City, Bond Counsel, Paying Agent/Registrar, and the Holders, any right,remedy, or claim, legal or equitable,under or by reason of this Ordinance or any provision hereof, this Ordinance and all its provisions being intended to be and being for the sole and exclusive benefit of the City, Bond Counsel, the Paying. Agent/Registrar, and the Holders. —I SECTION 27. Inconsistent Provisions. All ordinances and resolutions, or parts thereof, which are in conflict or inconsistent with any provision of this Ordinance are hereby, repealed to the extent of such conflict, and the provisions of this Ordinance shall be and remain controlling as to the matters ordained herein. SECTION 28. Construction of Terms. If appropriate in the context of this Ordinance, 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 29. Governing Law. This Ordinance shall be construed and enforced in accordance with the laws of the State of Texas and the United States of America. 45707124.3 -27- lLi SECTION 30. Severability. If any provision of this Ordinance or the application thereof to any person or circumstance shall be held to be invalid,the remainder of this Ordinance and the application of such provision to other persons and circumstances shall nevertheless be valid, and the Governing Body hereby declares that this Ordinance would have been enacted without such invalid provision. SECTION 31. Incorporation of Preamble Recitals. The recitals contained in the preamble hereof are hereby found to be true, and such recitals are hereby made a part of this Ordinance for all purposes and are adopted as a part of the judgment and findings of the Governing Body. SECTION 32. Authorization of Paying Agent/Registrar Agreement. The Governing Body of the City hereby finds and determines that it is in the best interest of the City to authorize the execution of a Paying Agent/Registrar Agreement concerning the payment, exchange, and transferability of the Notes. A copy of the Paying Agent/Registrar Agreement is attached hereto, in substantially final form, as Exhibit A and is incorporated by reference to the provisions of this Ordinance. 1 f SECTION 33. Public Meeting. It is officially found, determined, and declared that the meeting at which this Ordinance is finally 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 Ordinance, was given, all as required by Chapter 551, as amended, Texas Government Code. SECTION 34. Unavailability of Authorized.Publication. If, because of the temporary or permanent suspension of any newspaper, journal, or other publication, or, for any reason, publication of notice cannot be made meeting any requirements herein established, any notice required to be published by the provisions of this Ordinance shall be given in such other manner and at such time or times as in the judgment of the City or of the Paying Agent/Registrar shall most effectively approximate such required publication and the giving of such notice in such manner shall for all purposes of this Ordinance be deemed to be in compliance with the - requirements for publication thereof. SECTION 35. No Recourse Against City Officials. No recourse shall be had for the payment of principal of, premium, if any, or interest on any Note or for any claim based thereon or on this Ordinance against any official of the City or any person executing any Note. SECTION 36. Continuing Disclosure Undertaking. Definitions. As used in this Section, the following terms have the meanings ascribed to such terms below: Rule means SEC Rule 15c2-12, as amended from time to time. SEC means the United States Securities and Exchange Commission. The Notes are being sold pursuant to a private placement with the Purchasers, generally in denominations of$100,000 or any integral multiple of$5,000 in excess thereof, and therefore 45707124.3 -28- SEC Rule 15c2-12 is not applicable to the offering of the Notes. Accordingly, no contract to provide continuing disclosure information after the issuance of the Notes has been made by the City with investors. SECTION 37. Book-Entry Only System. It is intended that the Notes initially be registered so as to participate in a securities depository system(the DTC System)with the Depository Trust Company,New York,New York, or any successor entity thereto (DTC), as set forth herein. Each Stated Maturity of the Notes shall be issued (following cancellation of the Initial Notes described in Section 7) in the form of a separate single definitive Note. Upon issuance, the ownership of each such Note shall be registered in the name of Cede & Co., as the nominee of DTC, and all of the Outstanding Notes shall be registered in the name of Cede & Co., as the nominee of DTC. The City and the Paying Agent/Registrar are authorized to execute, deliver, and take the actions set forth in such letters to or agreements with DTC as shall be necessary to effectuate the DTC System, including the Letter of Representation attached hereto as Exhibit C (the Representation Letter). With respect to the Notes registered in the name of Cede & Co., as nominee of DTC, the City and the Paying Agent/Registrar shall have no responsibility or obligation to any broker-dealer, bank, or other financial institution for which DTC holds the Notes from time to time as securities depository (a Depository Participant) or to any person on behalf of whom such a Depository Participant holds an interest in the Notes (an Indirect Participant). Without limiting the immediately preceding sentence, the City and the Paying Agent/Registrar shall have no responsibility or obligation with respect to (i)the accuracy of the records of DTC, Cede & Co., or any Depository Participant with respect to any ownership interest in the Notes, or (ii)the delivery to any Depository Participant or any other person, other than a registered owner of the Notes, as shown on the Security Registrar, of any notice with respect to the Notes, including any notice of redemption, or (iii),the delivery to any Depository Participant or any Indirect Participant or any other Person, other than a Holder of a Note, of any amount with respect to principal of, premium, if any, or interest on the Notes. While in the DTC System, no person other than Cede & Co., or any successor thereto, as nominee for DTC, shall receive a Note evidencing the obligation of the City to make payments of principal, premium, if any, and interest pursuant to this Ordinance. Upon delivery by DTC to the Paying Agent/Registrar of written notice to the effect that DTC has determined to substitute a new nominee in place of Cede & Co., and subject to the provisions in this Ordinance with respect to interest checks or drafts being mailed to the Holder, the word "Cede & Co." in this Ordinance shall refer to such new nominee of DTC. In the event that (a)the City determines that DTC is incapable of discharging its responsibilities described herein and in the Representation Letter, (b)the Representation Letter shall be terminated for any reason, or(c)DTC or the City determines that it is in the best interest of the beneficial owners of the Notes that they be able to obtain certificated Notes, the City shall notify the Paying Agent/Registrar, DTC, and the Depository Participants of the availability within a reasonable period of time through DTC of bond certificates, and the Notes shall no longer be restricted to being registered in the name of Cede & Co., as nominee of DTC. At that time,the City may determine that the Notes shall be registered in the.name of and deposited with a successor depository operating a securities depository system, as may be acceptable to the City, • 45707124.3 -29- or such depository's agent or designee, and if the City and the Paying Agent/Registrar do not select such alternate securities depository system then the Notes may be registered in whatever name or names the Holders of Notes transferring or exchanging the Notes shall designate, in accordance with the provisions hereof Notwithstanding any other provision of this Ordinance to the contrary, so long as any Note is registered in the name of Cede & Co., as nominee of DTC, all payments with respect to principal of, premium, if any, and interest on such Note and all notices with respect to such Note shall be made and given,respectively, in the manner provided in the Representation Letter. SECTION 38. Further Procedures. The officers and employees of the City are hereby 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 under the corporate seal and on behalf of the City all such instruments, whether or not herein mentioned, as may be necessary or desirable in order to carry out the terms and provisions of this Ordinance, the initial sale and delivery of the Notes, the Purchase Letter, and the Paying Agent/Registrar Agreement. In addition, prior to the initial delivery of the Notes, the Mayor, the City Manager, the City Secretary, the City Attorney, and Bond Counsel are hereby authorized and directed to approve any technical changes or corrections to this Ordinance or to any of the instruments authorized and approved by this Ordinance necessary in order to (i) correct any ambiguity or mistake or properly or more completely document the transactions contemplated and approved by this Ordinance, (ii) obtain a rating from any of the national bond rating agencies, or (iii) obtain the approval of the Notes by the Texas Attorney General's office. In case any officer of the City whose signature shall appear on any certificate Shall cease to be such officer before the delivery of such certificate, such signature shall nevertheless be valid and sufficient for all purposes the same as if such officer had remained in office until such delivery. SECTION 39. Accounting Reports; Budget. The City shall provide annually to Bank of America, N.A., for so long as it is the holder of the Notes, within six months after the end of each fiscal year ending in or after 2006, financial information and operating data with respect to the City; provided that such financial statements so to be provided shall be (1)prepared in accordance with the generally accepted accounting principles, or such other accounting principles as the City may be required to employ from time to time pursuant to Texas law or regulations, and (2)audited, if the City commissions an audit of such statements and the audit is completed within the period during which they must be provided. If the audit of such financial statements is not complete within such period, then the City shall provide (1)unaudited financial statements for the applicable fiscal year within six months after the end of such fiscal year, and (2)audited financial statements for the applicable fiscal year to Bank of America,N.A. when and - if the audit report on such statements become available. The City shall provide annually to Bank of America, N.A., for so long as it is the holder of the Notes, a true and correct copy of the City's annual fiscal year budget for each fiscal year within thirty(30)days of approval by the City Council of the City. SECTION 40. Effective Date. Pursuant to the provisions of Section 1201.028, as amended, Texas Government Code, this Ordinance shall be effective immediately- upon 45707124.3 -30- _ adoption, notwithstanding any provision in the City's Home Rule Charter to the contrary concerning a multiple reading requirement for the adoption of ordinances. ii _ /Me remainder of this page intentionally left blank] I L_a I i ,I I I r 1 I '� 45707124.3 -31- j PASSED AND APPROVED this the 7th day of February, 2006. CITY OF CIBOLO, TEXAS Maa6} ATTEST: / 9 c7 City Secretary (CITY SEAL) Exhibit A- Paying Agent/Registrar Agreement Exhibit B - Purchase and Investment Letter Exhibit C - DTC Letter of Representation ii i 45707124.3 5-1 EXHIBIT A Paying Agent/Registrar Agreement See Tab No. 3 ii 1 - ' 45707124.3 A-1 L EXHIBIT B Purchase and Investment Letter See Tab No. 4 • ( , 45707124.3 B-1 1 i EXHIBIT C DTC Letter of Representations N/A I 45707124.3 C-1 IIS i •-v-i REGISTERED ' REGISTERED PRINCIPAL AMOUNT NO. R-1 $3,000,000 ' United States of America State of Texas County of Guadalupe CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006 ! Issue Date: Interest Rate: Stated Maturity: CUSIP NO: February 1, 2006 As Shown Below As Shown Below N/A ' REGISTERED OWNER: BANK OF AMERICA, N.A. PRINCIPAL AMOUNT: THREE MILLION AND NO/100 DOLLARS Years of Principal Interest ' Stated Maturity Amounts ($) Rates (%) -' 2-1-2007 380,000 3.83 2-1-2008 395,000 3.83 2-1-2009 410,000 3.83 2-1-2010 430,000 3.83 2-1-2011 445,000 3.83 2-1-2012 460,000 3.83 2-1-2013 480,000 3.83 ' The City of Cibolo, Texas (the City), a body corporate and a municipal corporation in the County of Guadalupe, State of Texas, for value received, acknowledges itself indebted to and hereby promises to pay to the order of the Registered Owner specified above, or the registered assigns thereof, on the Stated Maturity date specified above, the Principal Amount specified above (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 Closing Date, or from the most recent interest ' payment date to which interest has been paid or duly provided for until such Principal Amount has become due and payment thereof has been made or duly provided for, to the earlier of redemption or Stated Maturity, 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 February 1 and August 1 of each year commencing August 1, 2006. ' Principal on this Note shall be payable to the Registered Owner hereof(the Holder), upon presentation and surrender, at the corporate trust office of the Paying Agent/Registrar executing the registration certificate appearing hereon or a successor thereof. Interest shall be payable to ' the Holder of this Note (or one or more Predecessor Notes, as defined in the Ordinance 45708768.3 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 fifteenth day of the month next preceding each interest payment date. All payments of principal of and interest on this Note 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. Interest shall be paid by the Paying Agent/Registrar by check sent on the appropriate date of payment by United States mail, first-class postage prepaid, to the Holder hereof at the address appearing in the Security Register or by such other method, acceptable to the Paying Agent/Registrar, requested by the Holder hereof at the Holder's risk and expense. This Note is one of the series specified in its title issued in the aggregate principal amount -! of$3,000,000 (the Notes) pursuant to an ordinance adopted by the governing body of the City (the Ordinance), for the purpose of providing funds for (1) constructing drainage improvements, (2)the purma , , quipment, n , nrights-of-way for authorized needs and purposeschase relatingof to the terialsdrainagesuppliesimprovementsela, andd (3)ad the payment of professional services related to the construction and financing of the aforementioned projects; and, all in conformity with the laws of the State of Texas, including Chapter 1431, as amended, Texas Government Code and the Ordinance. The No>.es of this series are payable from the proceeds of an annual ad valorem tax levied ii upon all taxable property within the City within the limitations prescribed by law. The Notes may be redeemed prior to their Stated Maturities, at the option of the City, on any date, in whole or in part in principal amounts of$5,000 or any integral multiple thereof(and if within a Stated Maturity selected at random and by lot by the Paying Agent/Registrar) at the redemption price of par, together with accrued interest to the date of redemption plus the - Prepayment Fee, and upon thirty (30) days prior written notice being given by United States Mail, first-class postage prepaid, to Holders of the Notes to be redeemed, and subject to the terms and provisions relating thereto contained in the Ordinance. The Prepayment Fee shall be equal to the greater of (i) zero, or (ii) the Mark-to-Market adjustment. For the purposes of calculating the Prepayment Fee, the following definitions shall apply: (1) Mark-to-Market Adjustment: The amount, calculated on any prepayment date, which is derived by subtracting: (i) the principal amount of the Notes to be prepaid as of such prepayment date, from (ii) the Mark-to-Market Value.of the Notes to be prepaid on such prepayment date. (2) Mark-to-Market Value: The amount, calculated on any prepayment date, which is derived by summing the present values of each prospective payment of principal and interest which without such full or partial prepayment, could otherwise have been received by the Purchasers over the remaining contractual life of the Notes if the Purchasers had instead invested the proceeds of the Notes on the Closing Date at the Initial Blended Money Market Funds Rate. The individual discount rate used to evaluate each prospective payment of interest and/or principal shall be the Current Blended Money Market Funds Rate for the maturity matching that of each specific payment of principal and/or interest. 45708768.3 -2- i , Q \. II 4 (3) Initial Blended Money Market Funds Rate: That borrowing rate, calculated on the issuance date and including costs incurred by the Purchasers of FDIC insurance, reserve requirements, and other such explicit or implicit cost levied upon the Purchasers by any regulatory agency, which would be attainable by the Purchasers if it borrowed funds with an interest payment frequency and principal repayment schedule matching that of the Notes. Such funds would be borrowed in one or more wholesale funding markets available to the Purchasers, including negotiable certificates of deposits, federal funds and others. The City acknowledges that the Purchasers may not actually purchase the Notes with any such specific matched set or mix of instruments, and that the Initial Blended Money Market Funds Rate is the Purchasers' reasonable estimate only. (4) Current Blended .Money Market Funds Rate: That rate, calculated on the prepayment date and including cost incurred by the Purchasers of FDIC insurance, reserve requirements, and other such explicit or implicit cost levied upon the Purchasers by any regulatory agency, which would be attainable by the Purchasers if it borrowed funds in a maturity matching a specific prospective Note payment date. Such funds would be borrowed in one or more wholesale funding markets available to the Purchasers, including negotiable certificates of deposit, federal funds, or others. A separate Current Blended Money Market Funds Rate will be calculated for each prospective interest and/or principal payment date. The City acknowledges that the Current Blended Money Market Funds Rate is the Purchasers' reasonable estimate only, and that the Purchasers are under no obligation actually to purchase or match funds for any transaction. If this Note is subject to redemption prior to Stated Maturity and is in a denomination in excess of$5,000, portions of the principal sum hereof in installments of$5,000 or any integral __ multiple thereof may be redeemed, and, if less than all of the principal sum hereof is to be redeemed, there shall be issued, without charge therefor, to the Holder hereof, upon the surrender of this Note to the Paying Agent/Registrar at its corporate trust or other office, a new Note or Notes of like Stated Maturity and interest rate in any authorized denominations provided in the ' Ordinance for the then unredeemed balance of the principal sum hereof. If this Note (or any portion of the principal sum hereof) shall have been duly called for redemption and notice of such redemption duly given, then upon such redemption date this Note (or the portion of the principal sum hereof to be redeemed) shall become due and payable, and, if money for the payment of the redemption price, Prepayment Fee, and the interest accrued on the principal amount to be redeemed to the date of redemption is held for the purpose of such payment by the Paying Agent/Registrar, interest shall cease to accrue and be payable hereon from and after the redemption date on the principal amount hereof to be redeemed. If this Note is called for redemption, in whole or in part, the City or the Paying Agent/Registrar shall not be required to issue, transfer, or exchange this Note within forty-five (45) days of the date fixed for redemption; provided, however, such limitation of transfer shall not be applicable to an exchange by the Holder of the unredeemed balance hereof in the event of its redemption in part. Reference is hereby made to the Ordinance, a copy of which is on file in the corporate trust or other office of the Paying Agent/Registrar, and to all of the provisions of which the 45708768.3 -3- I L_1� Holder by his acceptance hereof hereby assents, for definitions of terms; the description of and ' the nature and extent of the tax levied for the payment of the Notes; the terms and conditions relating to the transfer or exchange of the Notes; the conditions upon which the Ordinance may be amended or supplemented with or without the consent of the Holders; the rights, duties, and ' obligations of the City and the Paying Agent/Registrar; the terms and provisions upon which this Note may be redeemed or discharged at or prior to the Stated Maturity thereof, and deemed to be no longer Outstanding thereunder; and for the other terms and provisions specified in the ' Ordinance. Capitalized terms used herein have the same meanings assigned in the Ordinance. This Note, subject to certain limitations contained in the Ordinance, may be transferred on the Security Register upon presentation and surrender at the corporate trust office of the Paying Agent/Registrar, duly endorsed by, or accompanied by a written instrument of transfer in form satisfactory to the Paying Agent/Registrar duly executed by the Holder hereof, or his duly lauthorized agent, and thereupon one or more new fully registered Notes of the same Stated Maturity, of authorized denominations, bearing the same rate of interest, and of the same aggregate principal amount will be issued to the designated transferee or transferees. The City and the Paying Agent/Registrar, and any agent of either, shall treat the Holder hereof whose name appears on the Security Register (i) on the Record Date as the owner hereof for purposes of receiving payment of interest hereon, (ii) on the date of surrender of this Note as the owner hereof for purposes of receiving payment of principal hereof at its Stated Maturity or its redemption, in whole or in part, and (iii) on any date as the owner hereof for all other 1 purposes, and neither the City nor the Paying Agent/Registrar, or any such agent of either, shall be affected by notice to the contrary. In the event of a 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 City. Notice of the Special Record Date and of the scheduled payment date of the past due interest (the Special Payment Date - ' which shall be fifteen (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 ' fifteenth business day next preceding the date of mailing of such notice. It is hereby certified, covenanted, and represented that all acts, conditions, and things ' required to be performed, exist, and be done precedent to the issuance of this Note in order to render the same a legal, valid, and binding obligation of the City have been performed, exist, and have been done, in regular and due time, form, and manner, as required by law, and that issuance of the Notes does not exceed any constitutional or statutory limitation; and that due provision has been made for the payment of the principal of, premium if any, and interest on the Notes by the levy of a tax as aforestated. In case any provision in this Note or any application thereof shall be deemed 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 Note and the Ordinance shall be construed in accordance with and 1 shall be governed by the laws of the State of Texas. i 45708768.3 -4- I ' t_,r ' I IN WITNESS WHEREOF, the City has caused this Note to be duly executed under its `' official seal. ; CITY OF CIBOLO, TEXAS : ,By , ,X2* ,111 Mayor ATTEST: I 13 . j- r9 y City Secretary (CITY SEAL) _ i , I i ; -,r I ' 45708768.2 -5- i CERTIFICATE OF PAYING AGENT/REGISTRAR This Note has been duly issued under the provisions of the within-mentioned Ordinance; the Note or Notes of the above-entitled and designated series originally delivered having been ' 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. ' Registered this date: BANK OF AMERICA, N.A., as Paying Agent/Registrar By: Authorized Signature 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 Note and all rights thereunder, and hereby irrevocably constitutes and appoints attorney to transfer the within Note on the books kept for registration thereof, with full power of substitution in the premises. DATED: NOTICE: The signature on this assignment must correspond with the name of the registered owner as it appears on the face of the within Note in every particular. Signature guaranteed: ' 45708768.3 -6- PAYING AGENT/REGISTRAR AGREEMENT • THIS PAYING AGENT/REGISTRAR AGREEMENT entered into as of February 7, 2006 (this Agreement) is between the City of Cibolo, Texas (the Issuer) and Bank of America, N.A.,Dallas, Texas, a national banking association duly organized and existing under the laws of the United States of America and authorized to do business in the State of Texas (the Bank). RECITALS OF THE ISSUER The Issuer has duly authorized and provided for the issuance of its "CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006" (the Securities), dated February 1, 2006, in the aggregate 1 principal amount of$3,000,000 to be issued as registered securities without coupons; All things necessary to make the Securities the valid obligations of the Issuer, in accordance with their terms,will be taken upon the issuance and delivery thereof; The Issuer is desirous that the Bank act as the Paying Agent of the Issuer in paying the principal, premium (if any) and interest on the Securities, in accordance with the terms thereof, and that the Bank act as Registrar for the Securities; The Issuer has duly authorized the execution and delivery of this Agreement; and all things necessary to make this Agreement the valid agreement of the Issuer, in accordance with its terms,have been done. NOW, THEREFORE, it is mutually agreed as follows: ARTICLE ONE APPOINTMENT OF BANK AS PAYING AGENT AND REGISTRAR Section 1.01. Appointment. li The Issuer hereby appoints the Bank to act as Paying Agent with respect to the Securities, in order to pay, when due, the principal, premium (if any), and interest on all or any of the Securities to the Holders of the Securities. The Issuer hereby appoints the Bank as Registrar with respect to the Securities. The Bank hereby accepts its appointment, and agrees to act as, the Paying Agent and the Registrar. Section 1.02. Compensation. As compensation for the Bank's services as Paying Agent/Registrar, the Issuer hereby agrees to pay the Bank the fees and amounts set forth in Annex A hereto for the first year of this Agreement and thereafter the fees and amounts set forth in the Bank's current fee schedule then in effect for services as Paying Agent/Registrar for political subdivisions, which shall be supplied to the Issuer on or before ninety (90) days prior to the close of the Fiscal Year'of the 45707126.2 Issuer and which shall be effective upon the first day of the following Fiscal Year. The Issuer covenants to provide notice to the Bank upon any change in the Issuer's Fiscal Year within ten (10)business days of the governing body of the Issuer's decision to change the Fiscal Year of the Issuer. In addition, the Issuer agrees to reimburse the Bank upon its request for all reasonable expenses, disbursements, and advances incurred or made by the Bank in accordance with any of the provisions hereof (including the reasonable compensation and the expenses and disbursements of its agents and counsel). ARTICLE TWO DEFINITIONS Section 2.01. Definitions. For all purposes of this Agreement, except as otherwise expressly provided or unless the context otherwise requires, the following terms, whenever the same appears herein without qualifying language, are defined to mean as follows: Acceleration Date of any Security means the date on and after which the principal or any or all installments of interest, or both, are due and payable on any Security which has become accelerated pursuant to the terms of the Security. Bank Office means the corporate trust or other office of the Bank set forth on the signature page of this agreement. The Bank will notify the Issuer, in writing, of any change in location of the Bank Office. Bond Resolution means the resolution, order, or ordinance of the governing body of the Issuer pursuant to which the Securities are issued, certified by the City Secretary or any other officer of the Issuer, and delivered to the Bank. Fiscal Year means the fiscal year of the Issuer, which currently begins on October 1 and ends on September 30 of each year. Holder and Security Holder each means a Person in whose name a Security is registered in the Security Register. Issuer Request and Issuer Order means a written request or order signed in the name of the Issuer by the Mayor or the City Secretary of the Issuer and delivered to the Bank. Legal Holiday means a day on which the Bank is required or authorized to be closed. Person means any individual, corporation, partnership,joint venture, association, joint stock company, trust, unincorporated organization or government or any agency or political subdivision of a government. 45707126.2 -2- j �I I Redemption Date when used with respect to any Security to be redeemed means the date fixed for such redemption pursuant to the terms of the Bond Resolution. I.- Responsible Officer when used with respect to the Bank means the Chairman or Vice-Chairman of the Board of Directors, the Chairman or Vice-Chairman of the Executive Committee of the Board of Directors, the President, any Vice President, the Secretary, any Assistant Secretary, the Treasurer, any Assistant Treasurer, the Cashier, any Assistant Cashier, any Trust Officer or Assistant Trust Officer, or any other officer of ( the Bank customarily performing functions similar to those performed by any of the above designated officers and also means, with respect to a particular matter, any other officer to whom such matter is referred because of his knowledge of and familiarity with the particular subject. Security Register means a register maintained by the Bank on behalf of the Issuer j I providing for the registration of Securities and of transfers of Securities. Stated Maturity means the date specified in the Bond Resolution as the fixed date on which the principal of a Security is scheduled to be due and payable. Section 2.02. Other Definitions. The terms "Bank", "Issuer", and "Security" have the meanings assigned to them in the opening paragraph of this Agreement or in the Recitals of the Issuer. The term "Paying Agent/Registrar" refers to the Bank in the performance of the duties and functions of this Agreement. ARTICLE THREE PAYING AGENT Section 3.01. Duties of Paying Agent. As Paying Agent, the Bank shall, provided adequate collected funds have been provided to it for such purpose by or on behalf of the Issuer, pay on behalf of the Issuer the principal of each Security at its Stated Maturity, Redemption Date, if any, or Acceleration Date, to the Holder upon surrender of the Security to the Bank at the Bank Office. As Paying Agent, the Bank shall, provided adequate collected funds have been provided to it for such purpose by or on behalf of the Issuer, pay on behalf of the Issuer the interest on each Security when due, by computing the amount of interest to be paid each Holder, preparing the checks and mailing the checks on the payment date, to the Holders of the Securities on the Record Date, addressed to their address appearing on the Security Register. Section 3.02. Payment Dates. The Issuer hereby instructs the Bank to pay the principal of and interest on the Securities at the dates specified in the Bond Resolution. 45707126.2 -3- I I l U ARTI.CLE FOUR REGISTRAR Section 4.01. Transfer and Exchange. The Issuer shall keep at the Bank Office a register (the Security Register) in which, subject to such reasonable written regulations as the Issuer may prescribe (which regulations shall be furnished the Bank herewith or subsequent hereto by Issuer Order), the Issuer shall provide for the registration of the Securities and for transfers of Securities. The Bank is hereby appointed Registrar for the purpose of registering Securities and transfers of Securities as herein provided. The Bank agrees to maintain the Security Register while it is Registrar. Every Security surrendered for transfer or exchange shall be duly endorsed or be accompanied by a written instrument of transfer, the signature on which has been guaranteed by an officer of a federal or state bank or a member of the National Association of Securities Dealers, in form satisfactory to the Bank, duly executed by the Holder thereof, or his agent, duly authorized in writing. Registrar may request any supporting documentation it feels necessary to effect a re-registration. Section 4.02. Form of Security Register. The Bank as Registrar will maintain the records of the Security Register in accordance with the Bank's general practices and procedures in effect from time to time. The Bank shall not be obligated to maintain such Register in any form other than those which the Bank has currently available and currently utilizes at the time. __ The Securities Register may be maintained in written form or in any other form capable of being converted into written form within a reasonable time. II Section 4.03. List of Security Holders. The Bank will provide the Issuer at any time requested by the Issuer, upon payment of any required fee, a copy of the information contained in the Security Register. The Issuer may also inspect the information in the Security Register at any time the Bank is customarily open for business, provided that reasonable time is allowed the Bank to provide an up-to-date listing or to convert the information into written form. The Bank will not release or disclose the content of the Security Register to any person other than to, or at the written request of, an authorized officer or employee of the Issuer, except upon receipt of a subpoena, court order, or as required by law. Upon receipt of a subpoena or' court order the Bank will notify the Issuer so that the Issuer may contest the subpoena or court order. 45707126.2 -4- --r Section 4.04. Return of Canceled Securities. • The Bank will, at such reasonable intervals as it determines, surrender to the Issuer Securities in lieu of which or in exchange for which other Securities have been issued or which have been paid or provide a certificate of destruction relating thereto. Section 4.05. Transaction Information to Issuer. -- The Bank will, within a reasonable time after receipt of written request from the Issuer, furnish the Issuer information as to the Securities it has paid pursuant to Section 3.01 and Securities it has delivered upon the transfer or exchange of any Securities pursuant to Section 4.01. ARTICLE FIVE THE BANK Section 5.01. Duties of Bank. The Bank undertakes to perform the duties set forth herein and in the Bond Resolution and agrees to use reasonable care in the performance thereof. The Bank is also authorized to transfer funds relating to the closing and initial delivery of the Securities in the manner disclosed in the closing memorandum approved by the Issuer as prepared by the Issuer's financial advisor or other agent. The Bank may act on a facsimile transmission of the closing memorandum. to be followed by an original of the closing memorandum signed by the financial advisor or the Issuer: The Bank shall have only those duties as are specifically provided herein, which shall be deemed purely ministerial in nature, and shall under no circumstance be deemed a fiduciary for any of the parties to this Agreement. The Bank shall neither be responsible for, nor chargeable with, knowledge of the terms and conditions of any other agreement, instrument or document between the other parties hereto, in connection herewith. This Agreement sets forth all matters pertinent to the Agreement contemplated hereunder, and no additional obligations of the Bank shall be inferred from the terms of this Agreement or any other agreement. Section 5.02. Reliance on Documents, Etc. (a) The Bank may conclusively rely, as to the truth of the statements and correctness of the opinions expressed therein, on certificates or opinions furnished to the Bank. (b) The Bank shall not be liable for any error of judgment made in good faith by a Responsible Officer, unless it shall be proved that the Bank was negligent in ascertaining the pertinent facts. (c) No provisions of this Agreement shall require the Bank to expend or risk its own funds or otherwise incur any financial liability for performance of any of its duties hereunder, or in the exercise of any of its rights or powers, if it shall have 45707126.2 -5- a , reasonable grounds for believing that repayment of such funds or adequate indemnity satisfactory to it against such risks or liability is not assured to it. (d) The Bank may rely and shall be protected in acting or refraining from acting upon any resolution, certificate, statement, instrument, opinion, report, notice, request, • direction, consent, order, bond, note, security, or other paper or document believed by it to be genuine and to have been signed or presented by the proper party or parties. Without limiting the generality of the foregoing statement, the Bank need not examine the ownership of any Securities but is protected in acting upon receipt of Securities containing an endorsement or instruction of transfer or power of transfer which appears on its face to be signed by the Holder or an agent of the Holder. The Bank shall not be bound to make any investigation into the facts or matters stated in a resolution, certificate, statement, instrument, opinion, report, notice, request, direction, consent, order, bond, note, security or other paper or document supplied by Issuer. (e) The Bank may consult with counsel, and the written advice of such counsel or any opinion of counsel shall be full and complete authorization and protection with respect to any action taken, suffered or omitted by it hereunder in good faith and • in reliance thereon. (f) The Bank may exercise any of the powers hereunder and perform any duties hereunder either directly or by or through agents or attorneys of the Bank. Section 5.03. Recitals of Issuer. The recitals contained herein and in the Securities shall be taken as the statements of the Issuer, and the Bank assumes no responsibility for their correctness. The Bank shall in no event be liable to the Issuer, any Holder or Holders of any Security, or any other Person for any amount due on any Security from its own funds. _ Section 5.04. May Hold Securities. The Bank, in its individual or any other capacity, may become the owner or pledgee of Securities and may otherwise deal with the Issuer with the same rights it would have if it were not the Paying Agent/Registrar or any other agent. Section 5.05. Money Held by Bank. If the Bank is not the holder of the Securities, a paying agent account shall at all times be kept and maintained by the Bank for the receipt, safekeeping, and disbursement of money received from the Issuer hereunder for the payment of the Securities, and money deposited to the credit of such account until paid to the Holders of the Securities shall be continuously collateralized by securities or obligations which qualify and are eligible under the laws of the State of Texas to secure and be pledged as collateral for paying agent accounts to the extent such money is not insured by the Federal Deposit Insurance Corporation. U 45707126.2 -6- The Bank shall be under no liability for interest on any money received by it hereunder. Any money deposited with the Bank for the payment of the principal, premium (if any), or interest on any Security and remaining unclaimed for three years after final maturity of the Security has become due and payable will be held by the Bank and disposed of only in accordance with Title 6 of the Property Code(Unclaimed Property). The Bank will comply with the reporting provisions of Chapter 74 of the Property Code with respect to property that is presumed abandoned under Chapter 72 or Chapter 75 of the Property Code or inactive under Chapter 73 of the Property Code. Section 5.06. Indemnification. The Issuer agrees, to the extent it legally may, to indemnify the Bank for, and hold it harmless against, any loss, liability, or expense incurred without negligence or bad faith on its part arising outof or in connection with its acceptance or administration of its duties hereunder, including the cost and expense (including its counsel fees) of defending itself against any claim or liability in connection with the exercise or performance of any of its powers or duties under this Agreement. The foregoing indemnities in this paragraph shall survive the resignation or substitution of the Bank or the termination of this Agreement. Section 5.07. Interpleader. The Issuer and the Bank agree that the Bank may seek adjudication of any adverse claim, demands or controversy over its persons as well as funds on deposit, in either a Federal or State District Court located in the State and County or Counties where either the Bank (Texas offices only) or the Issuer is located, waive personal service of any process, and agree that service of process by certified or registered mail, return receipt requested, to the address set forth in Section 6.03 of this Agreement shall constitute adequate service. The Issuer and the Bank further agree that the Bank has the right to file a Bill of Interpleader in any court of competent jurisdiction in the State of Texas to determine the rights of any Person claiming interest herein. Section 5.08. Depository Trust Company. It is hereby represented and warranted that, in the event the Securities are otherwise qualified and accepted for "Depository Trust Company" services or equivalent depository trust services by other organizations, if the Bank has the capability and, to the extent within its control, will comply with the "Operational Arrangements", promulgated from time to time by The Depository Trust Company, which establishes requirements for securities to be eligible for the timeliness of payments and funds availability, transfer turnaround time, and notification of redemptions and calls. lY 45707126.2 -7- 1— i ARTICLE SIX MISCELLANEOUS PROVISIONS Section 6.01. Amendment. This Agreement may be amended only by an agreement in writing signed by both of the parties hereof. Section 6.02. Assignment. This Agreement may not be assigned by either party without the prior written consent of the other. Section 6.03. Notices. Any request, demand, authorization, direction, notice, consent, waiver or other document provided or permitted hereby to be given or furnished to the Issuer or the Bank shall be mailed or delivered to the Issuer or the Bank, respectively, at the addresses shown on the signature page of this Agreement. Section 6.04. Effect of Headings. The Article and Section headings herein are for convenience only and shall not affect the construction hereof. Ij Section 6.05. Successors and Assigns. All covenants and agreements herein by the Issuer shall bind its successors and assigns, whether so expressed or not. Section 6.06. Separability. In case any provision herein, or application thereof, shall be invalid, illegal, or unenforceable, the validity, legality, and enforceability of the remaining provisions or applications shall not in any way be affected or impaired thereby. Section 6.07. Benefits of Agreement. Nothing herein, express or implied, shall give to any Person, other than the parties hereto and their successors hereunder, any benefit or any legal or equitable right, remedy, or claim hereunder. Section 6.08. Entire Agreement. This Agreement and the Bond Resolution constitute the entire agreement between the parties hereto relative to the Bank acting as Paying Agent/Registrar for the Securities, and if any conflict exists between this Agreement and the Bond Resolution, the Bond Resolution shall _ govern. 45707126.2 -8- � I I f LJ ij Section 6.09. Counterparts. 1 I This Agreement may be executed in any number of counterparts, each of which shall be deemed an original and all of which shall constitute one and the same Agreement. Section 6.10. Termination. This Agreement will terminate on the date of final payment by the Bank issuing its checks for the final payment of principal of and interest on the Securities. This Agreement may be earlier terminated upon 60 days written notice by either party; provided, however, that this Agreement may not be terminated (i) by the Bank until a successor Paying Agent/Registrar that is a national or state banking institution and a corporation or association organized and existing under the laws of the United States of America or of any state which possesses trust powers and is subject to supervision or examination by a federal or state regulatory agency has been appointed by the Issuer and has accepted such appointment, or (ii) at any time during which such termination might, in the judgment of the Issuer, disrupt, delay, or otherwise adversely affect the payment of the principal, premium, if any, or interest on the Securities. Prior to terminating this Agreement, the Issuer may reasonably require the Bank to show that such termination will not occur during a period described in(ii) above. The provisions of Section 1.02 and of Article Five shall survive and remain in full force and effect following the termination of this Agreement. Section 6.11. Governing Law. This Agreement shall be construed in accordance with and governed by the laws of the State of Texas and the United States of America. [The remainder of this page intentionally left blank] - _J I � 45707126.2 -9- I ' IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the day and year first above written. CITY OF CIBOLO, TEXAS By: Title: ayor Add - : 109 S Main Street Cibolo, Texas 78108 [SEAL] Attest: /1 72 1 Title: City Secretary _! BANK OF AMERICA,N.A. By: Title: Address: One Main Plaza TX 1-609-06-08 1201 Main Street Dallas, Texas 75202-3113 Annex A - Fee Schedule 45707126.2 -10- IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the day and year first above written. CITY OF CIBOLO, TEXAS By: Title: Mayor Address: 109 South Main Street Cibolo, Texas 78108 [SEAL]. Attest: Title: City Secretary BANK OF AMERICA,N.A. By: arYte(ed(194'. 0/40( Oet./SWTitle: Address: One Main Plaza TX1-609-06-08 1201 Main Street Dallas, Texas 75202-3113 Annex A-Fee Schedule �41 '. I 45707126.2 -10- i I� � J � I ( f , Annex A Fee Schedule None 45707126.2 A-1 'i l Bank of America, N.A. 300 Convent, 5th Floor 1 ; San Antonio, Texas 78205 February 7, 2006 Re: $3,000,000 City of Cibolo, Texas Tax Notes, Series 2006 (the Notes) City of Cibolo,Texas Southwest Securities, Inc. 109 South Main Street 711 Navarro, Suite 490 Cibolo, Texas 78108 San Antonio, Texas 78205 Fulbright& Jaworski L.L.P. 300 Convent Street, Suite 2200 San Antonio, Texas 78205 Ladies and Gentlemen: We have agreed to purchase, and the City Council of the City of Cibolo, Texas (the City) has agreed to sell to us, all of the captioned Notes scheduled to mature on February 1 in each of the years 2007 through 2013, at the purchase price of$3,000,000 and no accrued interest. Such Notes will bear the terms, be subject to redemption, and be secured as described in the City's Ordinance authorizing the same adopted this date, all subject to receipt by you and by us of such opinions, certificates, and other documents as you or we may reasonably require to establish the ji validity and legality of the Notes. We hereby represent and warrant that: (1) we are (i) an "accredited investor" within the meaning of Regulation D promulgated under the Securities Act of 1933 or (ii)a state or national bank organized under the laws of the United States, and we have sufficient knowledge and experience in financial and business matters, including purchase and ownership of tax-exempt municipal obligations, to be able to evaluate the economic risks and merits of the investment represented by the purchase of the Notes; (2) we have made our own inquiry and analysis with respect to the Notes and the security therefor, and other material factors affecting the security and payment of the Notes, and we have not relied upon any statement by you, your officers, directors, or employees, or your financial consultants or legal advisors in connection with -such inquiry or analysis or in connection with the offer and sale of the Notes; (3) we have either been furnished with or have had access to all necessary information that we desire in order to enable us to make an informed investment decision concerning investment in the Notes, and we have had the opportunity to ask questions and receive answers from knowledgeable individuals concerning the purpose for which the proceeds 45707130.3 i i City of Cibolo,Texas Fulbright&Jaworski L.L.P. Southwest Securities, Inc. February 7, 2006 Page 2 of the Notes will be utilized, and the security therefor, so that we have been able to make an informed decision to purchase the Notes; (4) we are purchasing the Notes for our own account as evidence of a privately placed and negotiated bank loan, and not with a view to, and with no present intention of, selling, —' pledging, transferring, conveying, hypothecating, mortgaging, disposing, reoffering, distributing, or reselling the Notes, or any part or interest thereof, except to persons who are able to and do confirm in writing to us and to you the representations contained in paragraphs (1) through (3) and this paragraph to the same extent as if such paragraphs referred to such persons; (5) we further acknowledge that we are responsible for consulting with our advisors concerning any obligations, including, but not limited to, any obligations pursuant to federal and state securities and income tax laws, we may have with respect to subsequent purchasers of the Notes if and when any such future disposition of the Notes may occur; (6) we understand that the Notes (a) are not being registered under the Securities Act of 1933 and are not being registered or otherwise qualified for sale under the "Blue Sky" laws and regulations of any state due to exemptions from registration provided for therein, (b)will not be listed on any stock or other securities exchange, (c)will carry no rating from any rating service, and(d)will not be readily marketable; (7) we understand that the City is not required to make any continuing disclosure pursuant to Rule 15c2-12(b) of the Securities and Exchange Commission under the Securities Exchange Act of 1934 (the Rule), because the Notes are being sold pursuant to a private placement with the Purchasers (as defined in the Ordinance), generally in denominations of $100,000 or any integral multiple of $5,000 in excess thereof, and therefore the Rule is not applicable to the offering of the Notes; and (8) we understand and agree that the foregoing representations and warranties will be relied upon by Fulbright& Jaworski L.L.P., Bond Counsel to the City, in rendering their opinion on the exemption of the Notes from the registration requirements under existing federal and state securities laws. [The remainder of this page intentionally left blank] 45707130.3 City of Cibolo, Texas Fulbright&Jaworski L.L.P. Southwest Securities, Inc. February 7,-2006 Page 3 Very truly yours, Bank of America,N.A. By: Name: . / ; i ' d CA/14/€44 Title: . I� 1 , I � 45707130.3 i^. City of Cibolo, Texas Fulbright& Jaworski L.L.P. Southwest Securities, Inc. February 7, 2006 Page 4 AGREED TO AND ACCEPTED this 7th day of February, 2006. City of Cibolo, Texas By: ,►��..'c�(f/� Ti e: ayor l l 45707130.3 I GENERAL CERTIFICATE THE STATE OF TEXAS § § COUNTY OF GUADALUPE § CITY OF CIBOLO § THE UNDERSIGNED HEREBY CERTIFY that: 1. The City Council (the Governing Body) of the City of Cibolo,.Texas (the City) has authorized the issuance of the "CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006", dated February 1, 2006, in the aggregate principal amount of$3,000,000 (the Notes), authorized by an ordinance passed and adopted on the 7th day of February, 2006 (the Ordinance). 2. The total principal amount of outstanding indebtedness of the City, payable, in whole or in part, from taxes levied under and pursuant to Article XI, Section 5 of the Texas Constitution, including the Notes, is as follows: OUTSTANDING TAX OBLIGATIONS $2,695,000 THE NOTES $3,000,000 TOTAL INDEBTEDNESS $5,695,000 3. A schedule of indebtedness of the City payable, in whole or in part, from taxes is attached hereto as Exhibit A and made a part of this certificate for all purposes. 4. A debt service requirement schedule for all outstanding general obligation indebtedness of the City, including the Notes, is attached hereto as Exhibit B and made a part of this certificate for all purposes. 5. The City is a duly incorporated home rule city, having more than 5,000 inhabitants, operating and existing under the laws of the State of Texas and the City's duly adopted home rule charter which has not been amended since its adoption on September 11, 2004. Pursuant to the provisions of Chapter 9, as amended, Texas Local Government Code, the City has conducted its charter election, by official action adopted the City's home rule charter, certified to the Texas Secretary of State an authenticated copy of the home rule charter under the City 's seal, and the City Secretary has recorded in the City Secretary's office the home rule charter adopted by the voters of the City. Certain of the charter election documents are attached hereto as Exhibit C. 6. The members of the Governing Body of the City are as follows: Johnny Sutton Mayor Jeff Campbell Mayor Pro Tem Gary Kelley Councilmember Miguel Troncoso Councilmember Jennifer Hartman Councilmember Bede Ramcharan Councilmember 45707133.3 7. Todd Parton is the duly appointed, qualified, and acting City Manager of the City. 8. Peggy Cimics is the duly appointed, qualified, and acting City Secretary of the City. 9. The assessed value of all taxable property (net of exemptions) in the City, as shown by the tax rolls for the year 2005-2006, which have been duly approved and are the latest official assessment of taxable property in the City, is as follows: TOTAL ASSESSED TAXABLE VALUES OF REAL AND PERSONAL PROPERTY $444,743,754 10. All of the meetings held by the Governing Body pursuant to which any proceedings were passed, adopted, and approved in connection with the Notes were meetings open to the public for which public notice had been given, all as required by law and particularly Chapter 551, as amended, Texas Government Code. 11. The City has deposited sufficient funds into the Note Fund representing currently available and unencumbered funds, and such amount is appropriated for the payment of the first debt service payments on the Notes on August 1, 2006. 12. Additional transcript requirements pursuant to the provisions of Chapter 1201, as __) amended, Texas Government Code, are attached hereto as Exhibit D. 13. This certificate is made for the benefit of the persons involved in this transaction and the Attorney General of The State of Texas in connection with his examination into and the approval of the Notes. [The remainder of this page intentionally left blank.] ; I • 45707133.3 -2- WITNESS OUR HANDS AND THE SEAL OF THE CITY OF CIBOLO, TEXAS, this 7th day of February, 2006. CITY OF CIBOLO, TEXAS Mayo, City Secretary I_ (CITY SEAL) 45707133.3 -3- i j • EXHIBIT A CURRENTLY OUTSTANDING INDEBTEDNESS PAYABLE FROM TAXES DESCRIPTION AMOUNT($) 1. Combination Tax and Limited Pledge Revenue Certificates of $1,165,000 Obligation, Series 2001 2. Tax Notes, Series 2002 575,000 3. Combination Tax and Limited Pledge Revenue Certificates of 955,000 Obligation, Series 2003 4. The Notes 3,000,000 TOTAL $5,695,000 45707133.3 A-1 I II 1 EXHIBIT B DEBT SERVICE SCHEDULE AGGREGATE DEBT SERVICE City of Cibolo,Texas $3,000,000 Notes,Series 2006 $3,000,000 Period Notes,Series Agg of all Tax Aggregate Ending 2006 Debt Debt Service 09/30/2006 54,896.67 55,241.25 110,137.92 09/30/2007 487,623.00 410,628.75 898,251.75 09/30/2008 487,781.75 415,356.25 903,138.00 09/30/2009 487,366.00 419,012.50 906,378.50 09/30/2010 491,280.00 215,043.75 706,323.75 09/30/2011 489,523.75 218,756.25 708,280.00 09/30/2012 487,193.00 217,150.00 704,343.00 09/30/2013 489,192.00 220,431.25 709,623.25 09/30/2014 223,325.00 223,325.00 09/30/2015 220,637.50 220,637:50 09/30/2016 217,575:00 217,575.00 09/30/2017 214,200.00 21.4,200.00 09/30/2018 .112,575.00 112,575.00 09/30/2019 112,700.00 112,700.00 09/30/2020 107,650.00 107,650.00 09/30/2021 102,550.00 102,550.00 3,474,856.17 3,482,832.50 6,957,688.67 • � I 45707133.3 B-1 EXHIBIT C HOME RULE CHARTER ELECTION PROVISIONS 45707133.3 C-1 ORDINANCE NO. l 6141 0 DECLARING THAT THE PROPOSED HOME-RULE CHARTER FOR THE CITY OF CIBOLO SHALL BE SUBMITTED TO THE VOTERS ON SEPTEMBER 11, 2004 AS ONE DOCUMENT. WHEREAS,.the City of Cibolo Charter Commission has submitted a proposed Home-Rule Charter for the City of Cibolo;and WHEREAS,the City Council for the City of Cibolo has ordered an election on the adoption of the proposed Home- _ Rule Charter for September 11,2004;and WHEREAS, Texas Local Gov't Code Chapter 9.003(c) directs the Charter Commission to prepare the Charter so that to the extent practicable each subject may be voted on separately;and WHEREAS,both the Charter Commission for the City of Cibolo and the City Council believe that it is not possible to have the citizens vote on the tit sections individually at the election on September 11,2004. NOW 1'HEREFORE,BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CIBOLO,TEXAS: Section.1. That the election ordered by the City Council on for September 11,2004 shall propose to the voters • the following: Shall the City of Cibolo,Texas adopt a Home-Rule Charter? YES NO Section 2. The Council finds that it is impractical to submit to the voters each individual section of the Charter for their approval and therefore orders that the Charter as one document be submitted to the voters for their vote as proposed in�the g�ballot language above. ICS`#-' ` PASSED AND APPROVED this 'I U day of 1/2V /r 92004 ft CHARLES RUPPERT,Mayor ATTEST: e , ONNE GRIFFIN,City S. r tary APPROVED AS TO FORM: SUSAN C.ROCHA,City Attorney I CITY OF CIBOLO P.O.BOX 826 CIBOLO,TEXAS 78108 (210)658-9900 cibolo@texas.net if IF CANVASS OF GENERAL ELECTION I, Charles Ruppert, Mayor of Cibolo, Texas, met with the City Council, sitting as the canvassing board to canvass the election of September 11, 2004, on September 21, 2004 at Cibolo, Texas. I certify that the figures on the tally sheets correspond with the figures on the returns. Witness my hand this 21st day of September, 2004. I _' Presiding Officer of Canvassing Authority yi 02/02/2006 12:09 2106581687 CIBOLO PAGE 03 City of Cibolo Special Election - Date:09/17/04 September 11,2004 Tin=09 • Early Voting Paged of 1 = Official Canvass Registered Voters 3503-Cards Cast 57 1.63% Proposition • Total Times Counted 57/3503 1.63% Total Votes 57 100.00% Times Blank Voted 0 0.00% Times Over Voted 0 0.00% YES 46 80.70% NO 11 19.30% IJP I 02/02/2006 12:09 2106581687 CIBOLO PAGE 04 City of Cibolo Special Election 1 e-09/17 September. 11,2004 Timo:09:37:1 Pagel of 1 Election Day Official Canvass Registered Voters 3503-Cards Cast 155 4.42% Proposition Total Times Counted 155/3503 4.42% Total Votes Times Blank Voted 154 9935%1 0.65% Times Over Voted YE5 0 0.00%S4 135 87.10% NO 19 12.26% • I � - - I • • 02/02/2006 12:09 2106581687 CIBOLO • PAGE 02 SPECIAL CITY COUNCIL MEETING CIBOLO MUNICIPAL BUILDING 200 S.MAIN ' September 21,2004 6:45 P.M. MINUTES 1. Call to Order—Mayor Ruppert called the meeting to order at 6:45 P.M. 2. Roll Call—All members of council were present. 3. Election A. Approval/Disapproval of Certification/Canvassing the September 11,2004 Home Rule Charter Election results. Councilwoman Hartman made the motion to approve the Certification/Canvassing of the September 11,2004 Home Rule Charter Election results. Seconded by Councilman Campbell. For All,Against None. B.Approval/Disapproval of an Ordinance to enter an.order in the records of the municipality declaring that the charter is adopted in accordance with Texas Local Government Code,Section 9.005(b). Councilman Campbell made the motion to approve the ordinance to.enter an order in the records. Seconded by Councilman Troncoso. For:AU,Against: None. 4. Comments A. City Staff -None. R. Commissioners-None C. City Council—Councilman Troncoso thanked everyone who worked on the charter and that its time to get a ethics policy together. Councilwoman Hannan,also thanked everyone for their work on the charter. Councilman Sutton stated that he hoped everyone had read the charter. D. Mayor—Congratulated thecity on becoming the newest home rule city in Texas. 5. Adjournment Councilman Campbell made the motion to adjourn at 6:54 P.M. Seconded by Councilman Sutton. PASSED AND APPROVED THIS 28m DAY OF SEPTEMBER,2004. Charles Ruppert Mayor Yvonne Griffin � City Secretary The State of Texas I Statutory Documents �!n!���Il, ` Phone:512-463-5705 P.O.Box 12887r �j aaS1 Fax:512-463-0873 Austin,Texas 78711-2887 TTY:7-1-1 www.sos.state.tx.us Geoffrey S. Connor Secretary of State September 24,2004 Ms.Yvonne Griffin ! I City Secretary/Treasurer City of Cibolo P.O.Box 826 • Cibolo,Texas 78108 RE: Charter Dear Ms. Griffin: This is to inform you that the above documents were filed in this office on Sept.24,2004. These documents were recorded in Book 67; pages 1 - 51 in the Book of City Charters and Amendments. Sincerely, Linda Stout Director Statutory Documents ST/Is • _.J EXHIBIT D City of Cibolo,Texas Tax Notes, Series 2006 Par Amount of Issue: $3,000,000 Dollar Amount of Bond Premium(if any): None Dollar Amount of Original Issue Discount(if any): None Dated Date: February 1,2006 Closing Date(Expected Delivery Date,on or about): February 9,2006 By Year, Maturity Amounts, Coupon Rates, Prices or Yields (If No Attached Reoffering Yield (NRO) Indicated, Please Provide Yield Separately): Call Provisions,Including Premiums(if any): Attached Mandatory Redemption Provisions: None Debt-Service Schedule, Principal and Interest, and Annual Totals, Attached with the fiscal year identified: Use of Derivative Products Associated with Financing: None If Applicable, Schedule of Bonds Refunded, including, by year, N/A principal amount,coupon,and interest cost: Pledge:tax(ad valorem,sales,other),revenue,combination: Ad valorem taxes Type of Credit Enhancement(including PSF guarantee): None Rating Service(s)and rating(s)assigned to issue: Not rated Type of sale: 0 a)competitive OO c)private placement 0 b)negotiated ❑ d)other(explain) Pricing: Negotiated sale: date and time of verbal Award of bid: Competitive sale: date and time of award of bid: Private Placement: date of agreement on interest rates: 2-7-06 If purchaser of bonds is a governmental entity, such as the Texas Water Development Board, please name purchaser: N/A. If a refunding bond issue,please provide final schedule of cash and present value savings(loss).N/A If a school district refunding bond issue, and the refunding involves "old debt" per the Texas Education Code, please provide schedule of principal and interest payments of refunding bonds associated with"old debt". If the same issue also involves "new debt," please provide a schedule of principal and interest payments on the"new debt"portion as well. These two schedules together should equal total debt service by maturity. N/A , I CAB's and CIE's - please provide the per annum bond interest rates by maturity as shown in the bond order document. N/A 45707133.3 D-1 Costs of Issuance=please provide best estimate of costs. If fmal costs are significantly different,please submit changes directly to the Texas Bond Review Board. Call(512)463-1741 or(512)475-4802(FAX). SERVICE FIRM ONE-TIME FEES ANNUAL FEE(a) Bond Rating (in dollars) Duff&Phelps Fitch Moody's Standard&Poor's Other General Costs of Issuance(b) 56,000.00 Any Specialized Costs of Issuance(c) Total Underwriting Spread(d) 0.00 Did underwriter pay rating fee(s)? Yes No Which one(s)? Did underwriter pay bond insurance fee? Yes No PARTICIPANTS FIRM Bond Counsel Fulbright&Jaworski L.L.P.,San Antonio,Texas Paying Agent/Registrar JPMorgan Chase Bank,National Association,Dallas,Texas Financial Advisor Southwest Securities, Inc.,San Antonio,Texas Purchaser Bank of America,N.A., San Antonio,Texas (a) relates to the ongoing fees or recurring costs of a fmancing for services such as paying agent,remarketing agent,credit provider and other similar services(may be expressed as a formula as appropriate). --' (b) e.g.,bond counsel,fmancial advisor,paying agent,printing,AG approval. (c) e.g.,remarketing fees,escrow verification fees,etc. (d) the cost for marketing and selling the bonds, including takedown,structuring fee,underwriter risk,and expenses. PERSON COMPLETING FORM: Telephone No. 210/226-8677 Name: Mark McLiney Fax No.210/226-8299 45707133.3 D-2 SIGNATURE AND NO-LITIGATION CERTIFICATE THE STATE OF TEXAS § § COUNTY OF GUADALUPE § CITY OF CIBOLO § THE UNDERSIGNED HEREBY CERTIFY that: 1. This certificate is executed and delivered with reference to the "CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006", dated February 1, 2006 (the Note Date), in the _.! aggregate principal amount of$3,000,000 (the Notes). 2. The Notes have been duly and officially executed by the undersigned Mayor and City Secretary with their manual or facsimile signatures in the manner appearing hereon, and the undersigned Mayor and City Secretary hereby adopt and ratify their respective signatures in the manner appearing on each of the Notes in manual or facsimile form, as the case may be, as their true, genuine, and official signatures. 3. On the Note Date and on the date hereof, the undersigned were and are the duly chosen, qualified, and acting officers indicated therein and were and are authorized to execute the same. 4. The legally adopted, proper, and official corporate seal of the City of Cibolo, Texas is impressed, imprinted, or lithographed on all of the Notes and is impressed on this certificate. 5. No litigation of any nature is now pending before any federal or state court, or administrative body, or to our knowledge threatened, seeking to restrain or enjoin the issuance or delivery of the Notes or the levy and collectionof taxes to pay the principal of and interest on the Notes, or the pledge thereof, or in any manner questioning the proceedings and authority under which the same is made or affecting the validity of the Notes thereunder; and neither the corporate existence or boundaries of the City nor the right to hold office of any member of the governing body of the City or any other elected or appointed official of the City is being contested or otherwise questioned; and no authority or proceedings for the issuance of the Notes have been repealed,revoked, or rescinded. Authorization of Attorney General to Date Certificate 6. This Certificate is submitted pursuant to Title 1, Chapter 53, Texas Administrative Code. Upon the approval of the Notes by the Attorney General of the State of Texas, he is authorized to date this Certificate as of the date of such approval. If any litigation should develop, or if any other event should occur which should make this Certificate inaccurate before the Attorney General's approval of the Notes, we will notify the Attorney General at once by both telephone and facsimile transmission. With this assurance, the Attorney General is entitled to rely on the accuracy of this Certificate at the time of approval of the Notes unless we advise him otherwise. 45707134.2 EXECUTED AND DELIVERED this FEB 9 2006 (CITY SEAL) S GNATURE / _ OFFICIAL TITLE I � / ,' Mayor, City of Cibolo, Texas i Age. City Secretary, City of Cibolo, Texas Execute either I or II below: I. The signatures of the officers subscribed above are hereby certified to be true and genuine. (BANK SEAL) Or(Initials of Authorized Officer if Bank has no seal on premises) By Authorized Officer II. Before me, on this day personally appeared the foregoing individuals, known to me to be the persons whose names are subscribed to the foregoing instrument and who executed this document in my presence. Given under my hand and seal of office this 9414day of February, 2006. Aeeoeess6va2oee ,-cL'•-c. SERNE (�jP a Notary Public Bute of Texas 41 °�MY Corm, Ems,09-12-2007 I Notary Public, State of Texas (NOTARY SEAL) 45707134.2 -2- Jl CERTIFICATE AS TO TAX EXEMPTION The undersigned, being the Mayor and the City Manager of the City of Cibolo, Texas (the City), hereby certifies with respect to the "CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006" in the aggregate principal amount of$3,000,000 (the Notes), as follows: A. General. 1. For all purposes of this certificate, unless otherwise defined, all defined terms herein shall have the same meaning given to them in the Ordinance and the Regulations (each as defined below). 2. Pursuant to state law and the Ordinance authorizing the issuance of the Notes, we, along with other officers of the City, are charged with the responsibility for issuing the Notes. 3. This certificate is made pursuant to Treasury Regulations Sections 1.141 through 1.150 (the Regulations), and sections 103 and 141 through 150 of the Internal Revenue Code of 1986, as amended to the date hereof(the Code). 4. This certificate is based on the facts and estimates described herein in existence on the Closing Date, and, on the basis of such facts and estimates, the City expects that the future events described herein will occur. The City covenants not to take any intentional acts or actions after the Closing Date of the Notes to earn a Yield upon the investment of the proceeds materially higher than the Yield on the Notes, except as provided herein. 5. Terms used and not defined herein have the same meaning given to them in the Regulations and in the ordinance of the City adopted on February 7, 2006 (the Ordinance) authorizing the issuance of the Notes. B. Purpose and Size. 1. The Notes are being issued pursuant to the Ordinance for the purpose or purposes of paying contractual obligations of the City to be incurred for making permanent public improvements and for other public purposes, to-wit: (1) constructing drainage improvements, (2)the purchase of materials, supplies, equipment, land, and rights-of-way for authorized needs and purposes relating to the drainage improvements, and (3)the payment of professional services related to the construction and financing of the aforementioned projects. 2. The City will, at all times prior to the last Stated Maturity of the Notes: (i) exclusively own, operate, and possess all property acquired, constructed, improved, or refinanced with Gross Proceeds and not use or permit the use of any property acquired, constructed, improved, or refinanced with Gross Proceeds in any activity carried on by any person or entity (other than a state or local government), unless such use is merely as a member of the general public; or (ii) not directly or indirectly impose or accept any charge or other payment for use of Gross Proceeds or any property acquired, constructed, improved, or refinanced 45707128.4 j I � with Gross Proceeds, other than a charge or other payment merely as a member of the general public or interest earned on Investments acquired with Gross Proceeds pending application for their intended purposes, either or both. 3. The City will not use Gross Proceeds to make or finance loans to any person or entity other than a state or local government. For purposes of the foregoing covenant, Gross Proceeds are considered to be "loaned"to a person or entity if(1) property acquired, constructed, or improved with 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 Gross Proceeds or any property acquired, constructed, or improved with Gross Proceeds are otherwise transferred in a transaction which is the economic equivalent of a loan. 4. The amounts received from the sale of the Notes, when added to the amount expected to be received from the investment thereof, do not exceed the amounts required to pay the costs of the Project and of issuing the Notes. 5. No receipts from the sale of the Notes or amounts received from the investment thereof will be used to pay the principal of or interest on any currently outstanding issue of bonds or other obligations of the City similar to the Notes other than the Notes. C. Source and Disbursement of Funds. 1. The Notes are being issued and delivered to Bank of America,N.A., San Antonio, Texas (the Purchasers). The Purchasers purchased the Notes for $3,000,000.00, which represents a sales price of par and no accrued interest. The City has received as a result of the sale of the Notes an amount equal to $3,000,000.00, which represents a purchase price of par, and no accrued interest. 2. Of the proceeds of the Notes received by the City from the Purchasers, approximately $56,000.00 will be used to pay the costs of issuance relating to the Notes, and $3,244,000.00 will be deposited in a separate checking account of the City (the Construction Account or Fund) and immediately be used to pay costs of the Project. The City estimates that it will receive $140,000.00 in income or profit from the investment of the amounts deposited to the Construction Fund pending the disbursement of such amounts for the governmental purposes for which the Notes are being issued. Such amount will be used to pay additional costs of the Project or deposited in the Note Fund to pay principal of or interest on the Notes within one year from the date of receipt. D. Temporary Periods and Time for Expenditures. { 1. Within six months from the date hereof, the City will have incurred binding obligations or commitments in the amount of at least five percent of the principal amount of the Notes for the Project by entering into contracts for construction, architectural services, engineering services, land acquisition, site development, construction materials, or the purchase of equipment. The City will account for the allocation of the Note proceeds to an expenditure not later than 18 months after the later of the date the expenditure is paid or the date the Project 45707128.4 -2- i is placed in service; but in all events 60 days after the earlier of the fifth anniversary of the date of this Certificate or the retirement of the Notes. 2. After entering into said contracts, work on the construction or acquisition of the Project will proceed with due diligence to completion, which is expected to occur on, and the proceeds from the sale of the Notes and investment earnings thereon are expected to be expended by February 1, 2009. 3. Based on the foregoing, the City expects to invest Gross Proceeds, held in the Construction Fund, without regard as to restriction of Yield until February 9, 2009. E. Note Fund. 1. The Notes are payable from an ad valorem tax levied, within the limitations prescribed by law, upon all taxable property located within the jurisdiction of the City. All taxes levied and collected for and on account of the Notes are to be deposited into the City of Cibolo, Texas Tax Notes, Series 2006, Interest and Sinking Fund (the Note Fund). 2. Except for that portion of the Note Fund, if any, consisting of deposits made to defease in whole or in part the Notes, the Note Fund (i) was created primarily to achieve a proper matching of revenues and debt service with respect to the Notes within each bond year, beginning on the Closing Date and ending on each anniversary of the Closing Date thereafter until the Notes are no longer Outstanding and (ii)will be depleted at least once a year except possibly for a carry-over amount not greater than the larger of the preceding bond year's income from the investment thereof or one-twelfth of the debt service paid during the preceding bond year on the Notes. All amounts deposited to the Note Fund will be spent within 13 months of deposit, and all amounts received from investment of such fund will be deposited therein and will be expended within twelve months of receipt. Any amounts held in the Note Fund during such periods are expected to be invested by the City without regard as to restriction of Yield. Any amounts held in the Note Fund in excess of such periods will be invested at a Yield not to exceed the Yield on the Notes. 3. All money deposited in the Note Fund will be used solely to pay the principal of, and interest on, the Notes as the same becomes due and payable, and there will be no other funds that will be so used or pledged or otherwise restricted so as to be available with reasonable certainty to be so used. F. Yield, Rebate and Miscellaneous. 1. The Yield on the Notes is 3.8302%, as verified by the City's financial advisors. 2. The City has covenanted to account for the Gross Proceeds of the Notes separately and apart from all other funds of the City from the date hereof. 3. The weighted average maturity of the Notes is 4.1 years, which is less than 120% of the average reasonably expected economic life of the assets acquired or constructed with the proceeds of the Notes. 45707128.4 -3- j I 4. Other than the City's Utility System Revenue Bonds, Series 2006, the City has not sold nor will it sell any obligations within 15 days of the sale date of the Notes . 5. The City has covenanted to account for the Gross Proceeds of the Notes separately and apart from all other funds of the City from the date hereof. 6. Unless the City has qualified for an exception to rebate pursuant to section 148(f)(4) of the Code, not less frequently than each Computation Date, the City has covenanted in the Ordinance to calculate or cause to be calculated by a nationally recognized accounting, financial advisory firm or financial institution, in accordance with rules set forth in section 148(f) of the Code and the Regulations and rulings thereunder, the Rebate Amount. The City has covenanted in the Ordinance to maintain such calculations with the official transcript of the proceedings relating to the issuance of the Notes until six years after the final Computation Date. 7. The City has covenanted in the Ordinance to pay to the United States the amount described in paragraph 6 of this Section, at the times, in the installments, to the place, in the manner, and accompanied by such forms or other information as is or may be required by section { f 148(f) of the Code and the Regulations and rulings thereunder. 8. The City does not expect that the proceeds of the Notes will be used in a manner that would cause the Notes to be arbitrage bonds within the meaning of section 148 of the Code. 9. The City has not incurred or issued and will not incur or issue tax exempt bonds (bonds, notes, lease agreements, etc.) pursuant to Section 103(a) of the Code during the current calendar year in an aggregate amount in excess of $10,000,000, and the City has in the Ordinance and hereby designates the Notes as "Qualified Tax Exempt Obligations" in accordance with the provisions of paragraph(3) of subsection(b) of Section 265 of the Code. 10. The City 's employer identification number is 74-1812576. G. No Abusive Arbitrage Device. 1. In connection with the issuance of the Notes, the City has not employed any action which has the effect of overburdening the market for tax-exempt obligations by issuing more bonds, issuing bonds earlier, or allowing bonds to remain outstanding longer than is reasonably necessary to accomplish the governmental purposes of the Notes. 2. In connection with the issuance of the Notes, the City has not employed any action which has the effect of enabling the City to exploit the difference between tax-exempt and taxable interest rates to gain a material financial advantage. [The remainder of this page intentionally left blank] 45707128.4 -4- ii FEB 9 2006 EXECUTED AND DELIVERED { CITY OF CIBOLO, TEXAS Mayor .27 City Manager 45707128.3 -5- I I FULBRIGHT & JAWORSKI L. L. P. A REGISTERED LIMITED LIABILITY PARTNERSHIP 300 CONVENT STREET. SUITE 2200 SAN ANTONIO. TEXAS 78205-3792 WWW.FULBRIGHT.COM SCRANE@FULBRIGHT.COM TELEPHONE: (210) 224-5575 DIRECT DIAL: 210/270-7127 FACSIMILE: (210) 270-7205 1 February 9, 2006 Certified Article-NUmber CERTIFIED MAIL NO. 7160 3901 9848 9252 1236 7160 3901 9848 9252 1236 RETURN RECEIPT REQUESTED ,SENDERS;RECORD Internal Revenue Service Center Ogden, Utah 84201 Re: City of Cibolo, Texas Tax Notes, Series 2006 Ladies and Gentlemen: I enclose the original and a copy of an Information Return for Tax-Exempt Governmental Obligations (Form 8038-G)pertaining to the captioned financing. Please file the original, file-stamp the copy, and return it to me in the enclosed self- addressed, stamped envelope. Thank you for your assistance. Very truly yours, Suzi E. Crane Senior Paralegal /sec Enclosures cc: James P. Plummer(Firm) 1 I 45279958.1 r I AUSTIN • DALLAS • HONG KONG• HOUSTON • LONDON • Los ANGELES • MINNEAPOLIS• MUNICH • NEW YORK • SAN ANTONIO •WASHINGTON DC I._f i L__/ Form 8038-G Information Return for Tax-Exempt Governmental Obligations , , o- Under Internal Revenue Code section 149(e) OMB No. 1545-0720 (Rev. November 2000) ► See separate Instructions. Department of the Treasury Caution:If the issue price is under$100,000, use Form 8038-GC. Internal Revenue Service Part I Reporting Authority If Amended Return,check here ► ❑ 1 1 Issuer's name 2 Issuer's employer identification number L___) City of Cibolo,Texas 74 i 1812576 3 Number and street(or P.O. box if mail is not delivered to street address) Room/suite 4 Report number 109 South Main Street 3 02 5 City,town,or post office, state, and ZIP code 6 Date of issue Cibolo,Texas 78108 2-9-06 7 Name of issue 8 CUSIP number Tax Notes,Series 2006 N/A L_' 9 Name and title of officer or legal representative whom the IRS may call for more information 10 Telephone number of officer or legal representative James P.Plummer ( 210 ) 270-7192 Part II Type of Issue (check applicable box(es) and enter the issue price) See instructions and attach schedule R' 11 CIEducation 11 12 ❑ Health and hospital 12 13 ❑ Transportation 13 14 [1 Public safety 14 3,000,000 15 ❑ Environment(including sewage bonds) . 15 16 0 Housing 16 17 ❑ Utilities . 17 18 ❑ Other. Describe ► 18 Iv. 0- r 19 If obligations are TANS or RANs, check box ❑ If obligations are BANs, check box ❑ 20 If obligations are in the form of a lease or installment sale, check box ► ❑ �� Part III Description of Obligations. Complete for the entire issue for which this form is being filed, (a)Final maturity date (b)Issue price (c)Stated redemption (d)Weighted (e)Yield price at maturity average maturity 21 2-1-13 $ 3,000,000 $ 3,000,000 4.1 years 3.8302 o�o Part IV Uses of Proceeds of Bond Issue (including underwriters' discount) 22 Proceeds used for accrued interest 22 -0- 23 Issue price of entire issue (enter amount from line 21, column (b)) 23 3,000,000 24 Proceeds used for bond issuance costs(including underwriters'discount) . 24 56,000 25 Proceeds used for credit enhancement 25 j T 26 Proceeds allocated to reasonably required reserve or replacement fund . 26 27 Proceeds used to currently refund prior issues 27 28 Proceeds used to advance refund prior issues 28 , 29 Total (add lines 24 through 28) 29 56.000 30 Nonrefunding proceeds of the issue (subtract line 29 from line 23 and enter amount here). . 30 2,944,000 Part V Description of Refunded Bonds (Complete this part only for refunding bonds.) 31 Enter the remaining weighted average maturity of the bonds to be currently refunded . . . ► years -1 32 Enter the remaining weighted average maturity of the bonds to be advance refunded . . ► years 33 Enter the last date on which the refunded bonds will be called 10- 34 34 Enter the date(s)the refunded bonds were issued ► Part VI Miscellaneous 35 Enter the amount of the state volume cap allocated to the issue under section 141(b)(5) . , , 35 36a Enter the amount of gross proceeds invested or to be invested in a guaranteed investment contract(see instructions) �36a b Enter the final maturity date of the guaranteed investment contract P. _ 37 37 Pooled financings: a Proceeds of this issue that are to be used to make loans to other governmental units 37a b If this issue is a loan made from the proceeds of another tax-exempt issue, check box ► ❑ and enter the name of the issuer ► and the date of the issue ► • 38 If the issuer has designated the issue under section 265(b)(3)(B)(i)(III) (small issuer exception), check box . ► 39 If the issuer has elected to pay a penalty in lieu of arbitrage rebate, check box ► ❑ 40 If the issuer has identified a hedge, check box ► ❑ Under penalties of perjury,I declare that I have examined this return and accompanying schedules and statements,and to the best of my knowledge and belief,they are true orre •,and complete. Sign / Here �� ic#4 � G� 2-9-06 Johnny Sutton,Mayor Signat •-of ssuer's auth, ize• representative Date V Type or print name and title For Paperwork R-:u• ion Act • " e, see page 2 of the Instructions. cat.No.63773S Form 8038-G (Rev 11-2000) ,`\lt 4,1 ATTORNEY GENERAL OF TEXAS Ij GREG ABBOTT February 8, 2006 THIS IS TO CERTIFY that the City of Cibolo, Texas (the "Issuer") has submitted to me City of Cibolo, Texas Tax Note, Series 2006 (the "Note") in the principal amount of$3,000,000 for approval. The Note is dated February 1, 2006, numbered T-1,and was authorized by an Ordinance of the Issuer passed on February 7, 2006. I have examined the law and such certified proceedings and other papers as I deem necessary to render this opinion. As to questions of fact material to my opinion, I have relied upon representations of the Issuer contained in the certified proceedings and other certifications of public officials furnished to me without undertaking to verify the same by independent investigation. I express no opinion relating to any official statement or any other offering material relating to the Note. Based on my examination,I am of the opinion,as of the date hereof and under existing law, as follows: (1) The Note has been issued in accordance with law and is a valid and binding obligation of the Issuer. (2) The Note is payable from the proceeds of an annual ad valorem tax levied, within the limits prescribed by law, upon all taxable property within the Issuer. Therefore,the Note is approved. Al I II hi o -y Gen-ra', of the State of Texas I - No.44441 Book No.2006A MAA - POST OFFICE Box 12548, AUSTIN, TEXAS 78711-2548 TEL (512)463-2100 WWW OAG STATE TX US An Equal Employment Opportunity Employer Printed on Recycled Paper 1 OFFICE OF COMPTROLLER ' OF THE STATE OF TEXAS I, Carole Keeton Strayhorn, Comptroller of Public Accounts of the 1-1 State of Texas, do hereby certify that the attachment is a true and correct copy of the opinion of the Attorney General approving the: City of Cibolo, Texas Tax Note, Series 2006 numbered T-1, of the denomination of $ 3,000,000, dated February 1, 2006, as authorized by issuer, interest 3.83 percent, under and by authority of which said note was registered in the office of the Comptroller, on the 8th ,day February, 2006, under Registration Number 71033. Given "under my hand and seal of office, at Austin, Texas, the 8th day February, 2006. �� �JSr• 'l"I > f�e•d>7 CAROLE KEETON STRAYHORN Comptroller of Public Accounts of the State of Texas ii if 1 ! 4 OFFICE OF COMPTROLLER �L OF THE STATE OF TEXAS I, Melissa Mora, fl Bond Clerk n Assistant Bond Clerk in the office of the Comptroller of the State of Texas, do hereby certify that, acting under the direction and authority of the Comptroller on the 8th day February, 2006, I signed the name of the Comptroller to the certificate of registration endorsed upon the. City of Cibolo, Texas Tax Note, Series 2006, numbered TT=1, dated Februar 1, 2006, and that in s.:ning the certificate of registration I used the following signature. • IN WITNESS WHEI O' I have executed th ce tificate this the 8th day February, 2006. I, Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas, certify that the person who has signed the above certificate was duly designated and appointed by me under authority vested in me by Chapter 403, Subchapter H, Government Code, with authority to sign my name to all certificates of registration, and/or cancellation of bonds required by law to be registered and/or cancelled by me, and was acting as such on the date first mentioned in this - certificate, and that the bonds described in this certificate have been duly registered in the office of - the Comptroller, under Registration Number 71033. GIVEN-under my hand and seal of office at Austin, Texas, this the 8th day February, 2006 CAROLE KEETON STRAYHORN Comptroller of Public Accounts of the State of Texas • FULBRIGHT & JAWORSKI L. L. P. A REGISTERED LIMITED LIABILITY PARTNERSHIP 300 CONVENT STREET. SUITE 2200 SAN ANTONIO. TEXAS 78205-3792 WWW.FULBRIGHT.COM TELEPHONE: (210) 224-5575 FACSIMILE: (210) 270-7205 FEB ° 2006 FINAL IN REGARD to the authorization and issuance of the "City of Cibolo, Texas Tax Notes, Series 2006" (the Notes), dated February 1, 2006, in the aggregate principal amount of $3,000,000, we have reviewed the legality and validity of the issuance thereof by the City of Cibolo, Texas (the City). The Notes are issuable in fully registered form only, generally in denominations of$100,000 or any integral multiple of$5,000 in excess thereof, and have stated maturities of February 1 in each of the years 2007 through 2013, unless redeemed prior to stated maturity in accordance with the terms stated on the face of the Notes. Interest on the Notes accrues from the dates, at the rates, in the manner, and is payable on the dates as provided in the ordinance authorizing the issuance of the Notes(the Ordinance). WE HAVE SERVED AS BOND COUNSEL for the City solely to pass upon the legality and validity of the issuance of the Notes under the laws of the State of Texas and with respect to the exemption of the interest on the Notes from federal income taxes and for no other purpose. We have not been requested to investigate or verify, and have not independently investigated or verified, any records, data, or other material relating to the financial condition or capabilities of the City. We express no opinion and make no comment with respect to the sufficiency of the security for or the marketability of the Notes. WE HAVE EXAMINED, and in rendering the opinions herein we rely upon, original or certified copies of the proceedings of the City Council of the City in connection with the issuance of the Notes, including the Ordinance; certificates executed by officers of the City relating to the expected use of proceeds of the Notes and certain other funds of the City and to certain other facts within the knowledge and control of the City; and such other material, including an examination of the Note executed and delivered initially by the City,which we found to be in due form and properly executed, and such matters of law as we deem relevant to the matters discussed below. In such examination, we have assumed the authenticity of all documents submitted to us as originals, the conformity to original copies of all documents submitted to us as certified copies, and the accuracy of the statements contained in such certificates. We express no opinion concerning any effect on the following opinions which may result from changes in law effected after the date hereof. BASED ON OUR EXAMINATION, IT IS OUR OPINION that the Notes have been duly authorized and issued in conformity with the laws of the State of Texas now in force and that the Notes are valid and legally binding obligations of the City enforceable in accordance with the terms and conditions described therein, except to the extent that the enforceability thereof may be affected by bankruptcy, insolvency,reorganization,moratorium, or other similar laws affecting creditors' rights or the exercise of judicial discretion in accordance with general principles of equity. The Notes are payable from the levy of an ad valorem tax, within the limitations prescribed by law, upon all taxable property in the City. IT IS FURTHER OUR OPINION THAT, assuming continuing compliance after the date hereof by the City with the provisions of the Ordinance and in reliance upon representations and certifications of 45707140.2 1 , Legal Opinion of Fulbright&Jaworski L.L.P. in connection with the authorization and issuance of "CITY OF CIBOLO,TEXAS TAX NOTES,SERIES 2006" the City made in a certificate of even date herewith pertaining to the use, expenditure, and investment of the proceeds of the Notes, under existing statutes, regulations, published rulings, and court decisions (1)interest on the Notes will be excludable from the gross income, as defined in section 61 of the Internal Revenue Code of 1986, as amended to the date hereof (the Code), of the owners thereof for federal income tax purposes, pursuant to section 103 of the Code, and (2)interest on the Notes will not be included in computing the alternative minimum taxable income of the owners thereof who are individuals or, except as hereinafter described, corporations. WE CALL YOUR ATTENTION TO THE FACT THAT, with respect to our opinion in clause(2)above, interest on all tax-exempt obligations, such as the Notes, owned by a corporation will be included in such corporation's adjusted current earnings for purposes of calculating the alternative minimum taxable income of such corporation, other than an S corporation, a mutual fund, a financial asset securitization investment trust, a real estate mortgage investment conduit, or a real estate investment trust. A corporation's alternative minimum taxable income is the basis on which the alternative minimum tax imposed by section 55 of the Code will be computed. WE EXPRESS NO OPINION with respect to any other federal, state, or local tax consequences under present law or any proposed legislation resulting from the receipt or accrual of interest on, or the acquisition or disposition of, the Notes. Ownership of tax-exempt obligations such as the Notes may result in collateral federal tax consequences to, among others, financial institutions, life insurance companies,property and casualty insurance companies, certain foreign corporations doing business in the United States, S corporations with subchapter C earnings and profits, owners of an interest in a financial asset securitization trust, individual recipients of Social Security or Railroad Retirement Benefits, individuals otherwise qualifying for the earned income credit, and taxpayers who may be deemed to have incurred or continued indebtedness to purchase or carry, or who have paid or incurred certain expenses allocable to,tax-exempt obligations. OUR OPINIONS ARE BASED on existing law, which is subject to change. Such opinions are further based on our knowledge of facts as of the date hereof. We assume no duty to update or supplement our opinions to reflect any facts or circumstances that may thereafter come to our attention or to reflect any changes in any law that may thereafter occur or become effective. Moreover, our opinions are not a guarantee of result and are not binding on the Internal Revenue Service; rather, such opinions represent our legal judgment based upon our review of existing law that we deem relevant to such opinions and in reliance upon the representations and covenants referenced above. 45707140.2 -2- �_J February 7, 2006 Ms. Melissa Mora Cash and Securities Management Division _ I Comptroller of Public Accounts 208 East 10th Street, 6th Floor, Room 636 Austin, Texas 78701-2407 Re: "City of Cibolo, Texas Tax Notes, Series 2006" Dear Ms. Mora: The Initial Note prepared in connection with the captioned financing will be delivered to !, it you by the Attorney General, when approved by him. We request that you register the Initial Note on behalf of the City and, when so registered, mail it, along with the approving opinions, together with the Comptroller's registration certificate, directly to the offices of Fulbright& Jaworski L.L.P., 300 Convent Street, Suite 2200, San Antonio, Texas 78205, Attn: W. Jeffrey Kuhn. Thank you for your assistance in this matter. Very truly yours, Ma,or or •f Cibolo exas 45707146.1 February 7,2006 Ms.Nancy Santos Bank of America,N.A. One Main Place,TX1-609-06-08 1201 Main Street Dallas,Texas 75202-3113 Re: City of Cibolo,Texas Tax Notes, Series 2006 Dear Ms. Santos: S_J The payment for and delivery of the Notes to the initial purchasers is to occur at your Bank. j ( Preliminary to the delivery of the Notes, you will receive a single fully-registered obligation in the total principal amount of the Notes (the Initial Obligation) from the Comptroller of Public Accounts of the State of Texas,together with the approving opinion of the Attorney General. When you receive the Initial Obligation, please forward it, together with the approving opinion of the Attorney General, by overnight delivery, to the firm of Fulbright& Jaworski L.L.P., 300 Convent Street, Suite 2200, San Antonio, Texas 78205, Attn: W. Jeffrey Kuhn, for their examination and review. After the examination of the Initial Obligation by such firm, it will be returned to you, and thereupon you are authorized to deliver it to the initial purchaser thereof, or their order,upon payment being made therefor in immediately available funds in accordance with the terms of the enclosed Receipt. When payment for the Initial Obligation has occurred,please transmit the proceeds thereof by the fastest means available in immediately available funds to the City's depository bank. I enclose two copies of a Signature and No-Litigation Certificate, Certificate as to Tax Exemption, and Receipt, each executed and completed except as to date. When payment for the Initial Obligation is made, please date and release to the initial purchaser one copy of the Signature and No-Litigation Certificate and Certificate as to Tax Exemption, and return the remaining copies of such f certificates and all copies of the Receipt to Bond Counsel at the address shown in the first paragraph of this letter. Should any litigation having any effect upon the Initial Obligation develop prior to the time you have received payment for it, I will notify you at once by telephone or by telegraph. You may thus be assured that there is no such litigation at the time the Initial Obligation is delivered by you unless you have been advised otherwise as provided herein. Thank you for your assistance in this matter. Very truly yours, j Ma • • if Cibolo,"exas i ! 45707142.1 I RECEIPT THE STATE OF TEXAS § COUNTY OF GUADALUPE § CITY OF CIBOLO § THE UNDERSIGNED HEREBY CERTIFIES that: —' 1. This receipt is executed and delivered with respect to the "CITY OF CIBOLO, TEXAS TAX NOTES, SERIES 2006", dated February 1, 2006, in the aggregate principal amount of$3,000,000 (the Notes). The issuer of the Notes is the City of Cibolo, Texas, located in Guadalupe County, Texas (the City). 2. On the date shown hereof,the Notes were delivered to the initial purchaser: Bank of America,N.A. 3. All of the Notes have been paid for in full by the initial purchaser concurrently with the delivery of this receipt, and the City has received the agreed purchase price for the Notes, as follows: Principal Amount $3,000,000 Accrued Interest 0 Plus Original Issue Premium 0 Less Original Issue Discount 0 Total Amount Received $3,000,000 4. The undersigned has executed this receipt in the capacity hereinafter shown for _i and on behalf of the City. FEB 9 2006 EXECUTED AND DELIVERED,this Li 1/' _/ Ma •r r C. y if Cibo exas 45707138.2 J