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Ordinance 14-007 Refunding Bonds ORDINANCE NO. 14-007 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SPOKANE VALLEY, OF SPOKANE COUNTY, WASHINGTON, AUTHORIZING THE SALE, ISSUANCE AND DELIVERY OF NOT TO EXCEED $7,900,000 AGGREGATE PRINCIPAL AMOUNT OF ITS CITY OF SPOKANE VALLEY, WASHINGTON, LIMITED TAX GENERAL OBLIGATION REFUNDING BONDS, 2014, TO CURRENTLY REFUND ALL OR A PORTION OF THE CITY'S LIMITED TAX GENERAL OBLIGATION BONDS, 2003; PROVIDING FOR PAYMENT OF THE PRINCIPAL AND INTEREST ON THE BONDS BY ANNUAL LEVIES OF TAXES; FIXING THE DATE, FORM, CERTAIN TERMS AND COVENANTS OF SUCH 2014 BONDS; DELEGATING TO THE AUTHORIZED REPRESENTATIVE OF THE CITY THE AUTHORITY TO ESTABLISH CERTAIN TERMS OF THE BONDS WITHIN THE PARAMETERS OF THIS ORDINANCE; ADOPTING A REFUNDING PLAN; AUTHORIZING THE EXECUTION OF AN ESCROW AGREEMENT; AUTHORIZING THE PURCHASE OF CERTAIN GOVERNMENT OBLIGATIONS; PROVIDING FOR THE CALL, PAYMENT AND REDEMPTION OF THE REFUNDED BONDS; PROVIDING FOR THE REGISTRATION AND AUTHENTICATION OF THE BONDS; DESIGNATING A BOND REGISTRAR; CREATING AND ADOPTING CERTAIN FUNDS AND ACCOUNTS AND PROVIDING FOR DEPOSITS THEREIN; COVENANTING TO COMPLY WITH CERTAIN FEDERAL TAX AND SECURITIES LAWS; AND PROVIDING FOR OTHER MATTERS PROPERLY RELATING THERETO. CITY OF SPOKANE VALLEY Spokane County, Washington LIMITED TAX GENERAL OBLIGATION REFUNDING BONDS,2014 PRINCIPAL AMOUNT OF NOT TO EXCEED $7,900,000 BE IT ORDAINED by the Mayor and the Members of the City Council of the City of Spokane Valley, of Spokane County, Washington, as follows: WHEREAS, the City of Spokane Valley (the "City"), of Spokane County, Washington, is a duly incorporated and existing municipal corporation organized and operating under the Constitution and laws of the State of Washington; WHEREAS, the City is authorized and empowered by RCW 39.36, 39.46 and 39.53 to authorize, issue, sell and deliver its limited tax general obligation refunding bonds to refinance the costs of acquisition, construction and installation of improvements and betterments to City facilities; 1 WHEREAS, the City previously issued its Limited Tax General Obligation Bonds, 2003, currently outstanding in the aggregate principal amount of $7,435,000 (the "2003 Bonds"), pursuant to Ordinance No. 03-084 (the "2003 Ordinance"), enacted by the City Council of the City (the "Council") on October 28, 2003, for the purpose of financing, in part, the acquisition, construction and equipping of a regional community center at Mirabeau Point, related capital facilities and street improvements (the "Project"), and to pay the costs of issuing the 2003 Bonds; WHEREAS, the 2003 Bonds maturing on and after December 1, 2014, are subject to redemption at the option of the City on or after December 1, 2013, in whole or in part at any time (within one or more maturities to be selected by the City) at a price of 100 percent of the principal amount thereof, plus accrued interest, if any, to the date fixed for redemption; WHEREAS, to effect debt service savings, the City desires to defease, redeem and retire all or a portion of the outstanding 2003 Bonds (such refunded 2003 Bonds, the "Refunded Bonds") in accordance with the provisions of the 2003 Ordinance, if such defeasance, redemption and retirement can be achieved at the desired savings level; WHEREAS, after due consideration, the Council has determined that it will be financially advantageous to the City to effect such a refunding plan and subject to achieving the desired debt services savings, the Council has determined to issue, sell and deliver its City of Spokane Valley, Washington, Limited Tax General Obligation Refunding Bonds, 2014, in an aggregate principal amount not to exceed $7,900,000 (the "Bonds" or the "Refunding Bonds") for the purposes of (i) funding the defeasance and redemption of the Refunded Bonds and to acquire with such Bond proceeds and other available money of the City Government Obligations that bear interest and mature at such times as necessary to pay interest, when due, on the Refunded Bonds, and to redeem such Refunded Bonds on the date fixed for redemption and (ii) paying costs of issuing the Bonds; WHEREAS, the Council desires and hereby delegates to the Authorized Representative (as defined herein) of the City, within certain parameters, certain duties and obligations with respect to the issuance, sale and delivery of the Bonds authorized herein, including the selection of Refunded Bonds to be defeased and redeemed with proceeds of the Bonds; WHEREAS, the City wishes to designate the Washington State Fiscal Agent as the Bond Registrar for the City for the Bonds; WHEREAS, the Council has determined it to be in the best interest of the City to negotiate the sale of the Bonds with D.A. Davidson & Co. (the "Underwriter") and to execute a bond purchase agreement with the Underwriter in connection with the sale of the Bonds; WHEREAS, the Council wishes to authorize the preparation, distribution and use by the Underwriter of a preliminary official statement (the "Preliminary Official Statement") and an official statement (the "Official Statement") in connection with the marketing and sale of the Bonds; and WHEREAS, the City wishes to ensure compliance with (i) the requirements of the Internal Revenue Code of 1986, as amended (the "Code"), and the applicable regulations 2 associated with the Bonds and any future issuance of tax-bonds issued by the City and (ii) the City's continuing disclosure undertakings with respect to the Bonds and any other bonds that may be issued by the City, and wishes to establish and maintain one or more policies with respect to post-issuance compliance procedures (the"Post-Issuance Compliance Procedures"). NOW, THEREFORE, the City Council of the City of Spokane Valley, Washington ordains as follows: Section 1: Definitions As used in this Ordinance, capitalized terms shall have the meanings provided in this Section. Words of the masculine gender shall be deemed and construed to include correlative words of the feminine and neuter genders, and vice versa. Words imparting the singular number shall include the plural numbers and vice versa, unless the context shall otherwise indicate. 2003 Bonds means the City of Spokane Valley, Washington, Limited Tax General Obligation Bonds, 2003, authorized and issued pursuant to the 2003 Ordinance. 2003 Ordinance means Ordinance No. 03-084 of the City, enacted by the Council on October 28, 2003, and pursuant to which the 2003 Bonds were authorized. Authorized Representative means the City Manager or such other City employee as may be designated in writing by the City Manager, acting either singly or collectively. Bond Fund means the City's "City of Spokane Valley Limited Tax General Obligation Refunding Bond — Debt Service Fund" created by the 2003 Ordinance and continued by this Ordinance. Bond Purchase Contract means the written bond purchase contract between the Underwriter and the City to purchase the Bonds from the City. Bond Register means the registration records of the City, maintained by the Bond Registrar, on which shall appear the names and addresses of the Registered Owners of the Bonds. Bond Registrar means the Washington State Fiscal Agent acting in the capacity as registrar, authenticating agent, paying agent and transfer agent of the Bonds, or its successors in functions, as now or hereafter designated. Bonds means the herein-authorized series of limited tax general obligations bonds designated as "City of Spokane Valley, Washington, Limited Tax General Obligation Refunding Bonds, 2014." City means the City of Spokane Valley, of Spokane County, Washington, a duly incorporated and existing City organized and operating under the laws of the State acting by and through its employees, officers and the Council. 3 City Clerk or• Clerk shall mean the de facto or de jure City Clerk or other officer of the City who is the custodian of the seal of the City and of the records of the proceedings of the City and the Council, or his/her successor in function, if any. City Manager shall mean the City Manager of the City, appointed by the Council, or his/her successor in function, if any. Code means the Internal Revenue Code of 1986, as amended, and any Treasury Regulations promulgated thereunder•. Commission means the Securities & Exchange Commission. Costs of Issuance, when used with respect to the Bonds, means all costs necessary or attributable to the issuance of the Bonds and which include, but are not limited to, legal fees and expenses, fees and expenses of any financial advisors, cost of audits, costs related to the defeasance and refunding of the Refunded Bonds, advertising and printing expenses, fees and expenses of the fiduciaries, costs of Bond ratings, the initial fees, expenses and other amounts payable to any depositary, or any other person whose services are required with respect to the issuance of the Bonds and the defeasance and refunding of the Refunded Bonds, discounts to the underwriters or other purchasers of the Bonds incurred in the issuance and sale of the Bonds. Council means the City Council of the City, as the same shall be duly and regularly constituted from time to time. DTC means The Depository Trust Company, a limited-purpose trust company organized under the laws of the state of New York, which will act as securities depository for the Bonds, or any successor or substitute depository for the Bonds. EMMA means the MSRB's Electronic Municipal Market Access system, which shall receive all required filings under the Rule at http://emma.msrb.ortg, or such other municipal securities information repository which may be designated by the Commission or the MSRB from time to time. Escrow Account means the City's "Limited Tax General Obligation Refunding Bonds, 2014 Escrow Account" created by Section 17 of this Ordinance and held by the Escrow Agent to accomplish the refunding of the Refunded Bonds. Escrow Agent means U.S. Bank National Association, appointed herein by the Council to perform the duties of escrow agent described herein and under the Escrow Agreement with respect to the Refunded Bonds. Escrow Agreement means the Escrow Agreement to be executed and delivered by the City and the Escrow Agent as described in Section 16 herein with respect to the Refunded Bonds. Finance Director shall mean the Finance Director of the City, or his or his/her successor in functions, if any. 4 Financial Advisor means Piper Jaffray & Co., Seattle, Washington, the City's financial advisor with respect to the issuance of the Bonds. Government Obligations means cash or any "government obligation," as defined in chapter 39.53 RCW,pledged solely for the redemption of the Refunded Bonds, and referred to in Sections 15 and 17 hereof. Letter of Representations means the Blanket Issuer Letter of Representations, dated November 18, 2003, from the City to DTC. Mayor shall mean the de facto or de jure Mayor of the City, or any presiding officer or titular head of the City or his/her successor in functions, if any. MSRB means the Municipal Securities Rulemaking Board, or any successor to its functions. Net Proceeds when used with reference to the Bonds, shall mean the principal amount of the Bonds, plus accrued interest, if any, and original issue premium, if any, and less original issue discount, if any. Official Statement shall mean the final official statement prepared and delivered in connection with the marketing and sale of the Bonds. Operating Reserve Account shall mean the "City of Spokane Valley CenterPlace Operating Reserve Account" created by the 2003 Ordinance. Ordinance means this Ordinance No. 14-007, enacted by the Council on July 15, 2014, authorizing the sale, issuance and delivery of the Bonds. Outstanding means, when used with reference to the Bonds, as of any particular date, all Bonds that have been issued, executed, authenticated and delivered except: (1) Bonds canceled because of payment prior to their stated dates of maturity; and (2) any Bond (or portion thereof) deemed to have been paid pursuant to Section 10 of this Ordinance. Participants means those broker-dealers, banks and other financial institutions from time to time for which DTC holds the Bonds as securities depository. Preliminary Official Statement shall mean the preliminary official statement of the City prepared and delivered in connection with the marketing and sale of the Bonds. Project means acquisition, construction and equipping of a regional community center at Mirabeau Point, related capital facilities and street improvements, as originally financed, in part, with proceeds of the 2003 Bonds, and to be refinanced with the Bonds. Refunded Bonds means all or any portion of the 2003 Bonds designated as such by an Authorized Representative to be refunded and retired using proceeds of the 2014 Bonds. 5 Registered Owner shall mean the person or persons whose names and addresses shall appear on the Bond Register maintained by the Bond Registrar, as the owner or owners of the Bonds. Rule means the Commission's Rule 15c2-12 under the Securities & Exchange Act of 1934, as the same may be amended from time to time. State means the State of Washington. Term Bonds, if any, shall be any Bond, the payment of the principal of which is to be subject to mandatory redemption payments, as identified in the Bond Purchase Contract. Underwriter means D.A. Davidson & Co., Seattle, Washington, as underwriter of the Bonds. Section 2: Interpretation For all purposes of this Ordinance, except as otherwise expressly provided or unless the context otherwise requires: (A) Internal References. All references in this Ordinance to designated "Sections" and other subdivisions are to the designated sections and other subdivisions of this Ordinance. The words "herein," "hereof," "hereto," "hereby," "hereunder" and other words of similar import refer to this Ordinance as a whole and not to any particular section or other subdivision, (B) Persons. Words importing persons shall include firms, associations, partnerships (including limited partnerships), trusts, corporations and other legal entities, including public boards, as well as natural persons. Words of the masculine gender shall be deemed and construed to include correlative words of the feminine and neuter genders, and vice-versa. Words imparting the singular number shall include the plural number and vice-versa unless the context shall otherwise indicate. (C) Headings. Any headings preceding the texts of the several sections of this Ordinance and the table of contents shall be solely for convenience of reference and shall not constitute a part of this Ordinance, nor shall they affect its meaning, construction or effect. (D) Writing Requirement. Every "notice," "certificate," "consent" or similar action hereunder by the City shall, unless the form thereof is specifically provided, be in writing signed by an authorized representative of the City. (E) Time. In the computation of a period of time from a specified date to a later specified date, the word "from" means "from and including" and each of the words "to" and "until"means "to but excluding," (F) Redemption. Words importing the redemption or redeeming of a Bond or the calling of a Bond for redemption do not include or connote the payment of such Bond at its stated maturity or the purchase of such Bond. 6 (G) Payment Terms. References to the payment of the Bonds shall be deemed to include references to the payment of interest thereon. Section 3: Description of the Bonds Limited tax general obligation bonds of the City, designated as the "City of Spokane Valley, Washington, Limited Tax General Obligation Refunding Bonds, 2014," are hereby authorized to be sold, issued, executed and delivered by negotiated sale pursuant to the laws of the State of Washington, including but not limited to RCW 39.36, 39.46 and 39.53. The Bonds shall be dated the date of their initial delivery; shall be in an aggregate principal amount not to exceed $7,900,000; and shall mature not later than December 1, 2033. Interest on the Bonds shall be paid semiannually on each June 1 and December 1, commencing on December 1, 2014, until their respective dates of maturity or redemption. Interest shall be calculated on the basis of a 360-day year consisting of twelve 30-day months. The Bonds shall be subject to redemption prior to maturity as provided in the Bond Purchase Contract. Each Bond shall be issued in fully registered form in authorized denominations of$5,000 and any integral multiple thereof within a single maturity and interest rate and shall be numbered separately in such manner and with any additional designation as the Bond Registrar deems necessary for purposes of identification. The Bonds shall be in substantially the form set forth in Exhibit A attached hereto and by this reference made part of this Ordinance, and shall be executed, authenticated, numbered and registered as provided in Sections 3, 4 and 5 of this Ordinance. Section 4: Execution and Authentication of the Bonds (A) Execution of the Bonds. Without unreasonable delay, the City shall cause definitive Bonds to be prepared, executed, and delivered, which Bonds shall be typewritten and printed on safety paper. The Bonds shall be executed on behalf of the City by the manual signature of the the Mayor or the City Manager, shall be attested by the manual signature of the City Clerk and shall have the seal of the City impressed or imprinted thereon. (B) Authentication of the Bonds. The executed Bonds shall then be delivered to the Bond Registrar for authentication. The Bonds shall be numbered separately in the manner and with any additional designation as the Bond Registrar deems necessary for purposes of identification. Only those Bonds that bear a Certificate of Authentication substantially in the form set forth in Exhibit A attached hereto and manually executed by an authorized representative of the Bond Registrar shall be valid or obligatory for any purpose or entitled to the benefits of this Ordinance. Such Certificate of Authentication shall be conclusive evidence that the Bonds so authenticated have been duly executed, authenticated and delivered hereunder and are entitled to the benefits of this Ordinance. (C) Validity of Signatures. In case any of the officers who shall have signed or attested any of the Bonds shall cease to be such officer or officers of the City before the Bonds so signed or attested shall have been authenticated or delivered by the Bond Registrar, or issued 7 by the City, such Bonds may nevertheless be authenticated, delivered and issued, and, upon such authentication, delivery and issue, shall be as binding upon the City as though those who signed and attested the same had continued to be such officers of the City. Any Bond may also be signed and attested on behalf of the City by such persons as at the actual date of execution of such Bond shall be the proper officers of the City although at the original date of such Bond any such person shall not have been such officer of the City. (D) Temporary Bonds. Until the definitive Bonds are prepared, if deemed necessary by the Authorized Representative, the City may utilize a temporary Bond which shall be typewritten, and which shall be delivered to the Underwriter in lieu of definitive Bonds, but subject to the same provisions, limitations and conditions as the definitive Bonds. Such temporary Bond shall be dated as of the date of the Bonds, shall be in the denomination of not to exceed $7,900,000; shall be numbered T-1; shall be substantially of the tenor of such definitive Bonds, but with such omissions, insertions and variations as may be appropriate to temporary bonds; and shall be manually signed by the City Manager or the Mayor and attested to by the City Clerk and shall have the seal of the City impressed or imprinted thereon. The Finance Director shall be the Bond Registrar in the event and for so long as a temporary Bond is utilized. Section 5: Bond Registrar, Authenticating Agent, Paying Agent and Transfer Agent The Washington State Fiscal Agent is hereby appointed as the Bond Registrar, authenticating agent, paying agent and transfer agent with respect to the Bonds, subject to the terms and conditions of this Section 5. (A) Delegated Duties. The Bond Registrar is hereby authorized and directed, on behalf of the City, to authenticate and deliver Bonds initially issued or transferred or exchanged in accordance with the provisions of the Bonds and this Ordinance and to carry out all of the Bond Registrar's powers and duties under this Ordinance and the Washington State Fiscal Agency Agreement between the Washington State Finance Committee and the Bond Registrar (as the sante may be amended or readopted from time to time). (B) Bond Register. The Bonds shall be issued only in registered form as to both principal and interest. The Bond Registrar shall keep, or cause to be kept, at its designated corporate trust office the Bond Register which shall at all times be open to inspection by the City. (C) Fees and Costs. Subject to the terms of the Washington State Fiscal Agency Agreement referred to above, the City shall pay to the Bond Registrar from time to time reasonable compensation for all services rendered under this Ordinance together with reasonable expenses, charges, fees of counsel, accountants and consultants and other disbursements, including those of its attorneys, agents and employees, incurred in good faith in and about the performance of their powers and duties under this Ordinance. (D) Representations. The Bond Registrar shall be responsible for its representations contained in the Bond Registrar's Certificate of Authentication on the Bonds. 8 (E) Ownership Rights. The Bond Registrar may become the Registered Owner of Bonds with the same rights it would have if it were not the Bond Registrar, and, to the extent permitted by law, may act as depositary for and permit any of its officers or directors to act as a member of, or in any other capacity with respect to, any committee formed to protect the rights of Registered Owners of the Bonds. Section 6: Book-Entry System Authorized (A) The Bonds shall be initially issued in the form of a separate, single-certificated, fully registered Bond for each maturity, in the aggregate principal amount of such maturity. Upon initial issuance, the ownership of each Bond shall be registered in the Bond Register in the name of Cede & Co., as nominee of DTC, the securities depository for the Bonds. Except as provided in subsection(D) of this Section 6, all of the Bonds shall be registered in the Bond Register in the name of Cede& Co., as nominee of DTC. (B) With respect to Bonds registered in the Bond Register in the name of Cede& Co., as nominee of DTC, the City and the Bond Registrar shall have no responsibility or obligation to any Participant or to any person on behalf of which a Participant holds an interest in the Bonds. Without limiting the immediately preceding sentence, the City and the Bond Registrar shall have no responsibility or obligation with respect to: (1)the accuracy of the records of DTC, Cede & Co. or any Participant with respect to any ownership interest in the Bonds, (2)the delivery to any Participant or any other person, other than a Registered Owner, of any notice with respect to the Bonds, including any notice of redemption, or (3)the payment to any Participant or any other person, other than a Registered Owner, of any amount with respect to principal of, premium, if any, or interest on the Bonds. The City and the Bond Registrar may treat and consider the Registered Owner of each Bond as the absolute owner of such Bond for the purpose of payment of principal, premium, if any, and interest with respect to such Bond, for the purpose of giving notices of redemption and other matters with respect to such Bond, for the purpose of registering transfers with respect to such Bond, and for all other purposes whatsoever. The Bond Registrar shall pay all principal of, premium, if any, and the interest on the Bonds as provided herein, and all such payments shall be valid and effective to fully satisfy and discharge the City's obligations with respect to payment of principal of, premium, if any, and interest on the Bonds to the extent of the sums so paid. No person other than a Registered Owner shall receive a certificated Bond 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 Bond 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 herein with respect to the transfer and payment of the Bonds, the phrase "Cede & Co." in this Ordinance shall refer to such new nominee of DTC. (C) The City heretofore has delivered a Letter of Representations to the Bond Registrar and DTC. The delivery of the Letter of Representations shall not in any way limit the provisions of subsection B of this Section 6 or in any other way impose upon the City any obligation whatsoever with respect to persons having interests in the Bonds other than the Registered Owner. The Bond Registrar shall take all action necessary for all representations of the City in the Letter of Representations with respect to the Bond Registrar, to at all times be complied with. 9 (D) (1) DTC may determine to discontinue providing its services with respect to the Bonds at any time by giving notice to the City and to the Bond Registrar, and discharging its responsibilities with respect thereto under applicable law. (2) The City, in its sole discretion and without the consent of any other person, may terminate the services of DTC with respect to the Bonds if the City determines that: (a) DTC is unable to discharge its responsibilities with respect to the Bonds or (b) a continuation of the requirement that all of the Bonds be registered in the Bond Register in the name of Cede & Co., or any other nominee of DTC, is not in the best interest of the beneficial owners of the Bonds. (3) Upon termination of the services of DTC with respect to the Bonds pursuant to subsection (D)(2)(b) of this Section 6, or upon the discontinuance or termination of the services of DTC with respect to the Bonds pursuant to subsection (D)(1) or subsection(D)(2)(a) of this Section 6 after which no substitute securities depository willing to undertake the functions of DTC hereunder can be found that, in the opinion of the City, is willing and able to undertake such functions upon reasonable and customary terms, the City shall deliver certificated Bonds at the expense of the City, as described in this Ordinance, and the Bonds shall no longer be restricted to being registered in the Bond Register in the name of Cede & Co. as nominee of DTC, but may be registered in the names that the Registered Owners transferring or exchanging Bonds shall designate, in accordance with the provisions of this Ordinance. (E) Notwithstanding any other provision of this Ordinance to the contrary, so long as any Bond is registered in the name of Cede & Co., as nominee of DTC, all payments with respect to principal or premium, if any, and interest on such Bond and all notices with respect to such Bond shall be made and given, respectively, in the manner provided in the Letter of Representations. Section 7: Place, Manner and Medium of Payment (A) Payment Medium. Both principal of and interest on the Bonds are payable in lawful money of the United States to the Registered Owners thereof. (B) Payment of Interest. Payment of each installment of interest shall be made to the Registered Owner whose name appears on the Bond Register at the close of business on the fifteenth day of the calendar month preceding the interest payment date. Each installment of interest shall be paid by check or draft of the Bond Registrar mailed to such Registered Owner on the due date at the address appearing on the Bond Register, or at such other address as may be furnished in writing by such Registered Owner to the Bond Registrar. Interest installments may be paid by wire transfer to a Registered Owner of at least $1,000,000 in principal amount of the Bonds, upon written request of such Registered Owner submitted to the Bond Registrar at least 15 days prior to the interest payment date; provided, the costs of such wire transfer shall be paid by such Registered Owner. (C) Payment of Principal. Principal of each Bond shall be payable to the Registered Owner, upon presentation and surrender of the Bonds on or after the date of maturity or the date 10 of prior redemption, whichever occurs first, at the designated corporate trust office of the Bond Registrar. Upon the payment of the Bonds at maturity or the date of prior redemption of any Bond being redeemed, each check or other transfer of money issued for such purpose shall bear the CUSIP number, if any, and identify by issue and maturity the Bonds being paid with the proceeds of such check or other transfer. (D) Interest on Delinquent Amounts. If any Bond is not redeemed when properly presented at its maturity date, the City shall pay interest on that Bond at the same rate provided in the Bond from and after its maturity date until the principal of and interest on that Bond is paid in full or until sufficient money for its payment in full is on deposit in the Bond Fund and the Bond has been called for payment by giving notice to the Registered Owner of that unpaid Bond. (E) Ownership of Bonds. The City and the Bond Registrar may deem and treat the Registered Owner of each Bond as the absolute owner of such Bond for the purpose of receiving payments of principal and interest due on such Bond and for all other purposes, and neither the City nor the Bond Registrar shall be affected by any notice to the contrary. (F) Unclaimed Money. Pursuant to RCW 43.80.160 (as it now reads or is hereafter amended or recodified), an Authorized Representative shall submit a written request to the Bond Registrar that the Bond Registrar return to the City all money previously remitted to the Bond Registrar for the payment of the Bonds that has not been distributed by the Bond Registrar as of one year after the final maturity of all of the Bonds. The Authorized Representative shall deposit such money into a separate account to be held solely for the benefit of the Registered Owners of Bonds which have not been presented for payment, and which shall be used solely for paying the principal of such Bonds and the interest which had accrued thereon to the date of maturity. Interest earnings on the money in such account may be deposited into the Bond Fund to pay the principal of and interest on any Bonds that are Outstanding. Section 8: Transfer and Exchange of the Bonds (A) Transfer of Bonds. Each Bond shall be transferable by the Registered Owner thereof in person, or by its attorney duly authorized in writing, upon due completion of the assignment form appearing thereon and upon surrender of such Bond at the designated corporate trust office of the Bond Registrar for cancellation and issuance of a new Bond registered in the name of the transferee, in exchange therefor. (B) Exchange of Bonds. Each Bond shall be exchangeable by the Registered Owner thereof in person, or by its attorney duly authorized in writing, for one or more new Bonds, upon surrender of such Bond at the designated corporate trust office of the Bond Registrar for cancellation. (C) Authentication and Delivery of New Bonds. Whenever a Bond shall be surrendered for transfer or exchange, the Bond Registrar shall authenticate and deliver to the transferee or exchangee, in exchange therefor, a new fully registered Bond or Bonds of any authorized denomination or denominations, of the same maturity and interest rate as, and for the aggregate principal amount of, the Bond being surrendered. Notwithstanding the foregoing 11 sentence, the Bond Registrar is not required to transfer or exchange any Bond during the 15 days preceding any principal or interest payment date, or the date on which notice of redemption of a Bond is to be given, or after such notice has been given. (D) Payment of Fees and Costs. The Bond Registrar shall require the payment by the Registered Owner requesting such transfer or exchange of any tax, fee or governmental charge required to be paid with respect to such transfer or exchange. Section 9: Mutilated,Destroyed,Lost or Stolen Bonds (A) Issuance of Substitute Bonds. If any Bond shall become mutilated, destroyed, lost or stolen, the affected Registered Owner shall be entitled to the issuance of a substitute Bond only as follows: (1) In the case of a lost, stolen or destroyed Bond, the Registered Owner shall: (a) provide notice of the Ioss, theft or destruction to the City and the Bond Registrar within a reasonable time after the Registered Owner receives notice of the loss, theft or destruction; (b) request the issuance of a substitute Bond; (c) provide evidence, satisfactory to the City and the Bond Registrar, of the ownership and the loss, theft or destruction of the affected Bond; and (d) file in the offices of the City and the Bond Registrar a written affidavit specifically alleging on oath that such Registered Owner is the proper owner, payee or legal representative of such owner or payee of the Bond that has been lost, stolen or destroyed, giving the date the Bond was issued, the number, principal amount and series of such Bond, and stating that the Bond has been lost, stolen or destroyed, and has not been paid and has not been received by such Registered Owner; (2) In the case of a mutilated Bond, the Registered Owner shall surrender the Bond to the Bond Registrar for cancellation; and (3) In all cases, the Registered Owner shall provide indemnity against any and all claims arising out of or otherwise related to the issuance of substitute Bonds pursuant to this Section 9 satisfactory to the City and the Bond Registrar. Upon compliance with the foregoing, a new Bond of like tenor and denomination, bearing the sante number as the mutilated, destroyed, lost or stolen Bond, and with the word "DUPLICATE" stamped or printed plainly on its face, shall be executed by the City, authenticated by the Bond Registrar and delivered to the Registered Owner, all at the expense of the Registered Owner to whom the substitute Bond is delivered, Notwithstanding the foregoing, the Bond Registrar shall not be required to authenticate and deliver any substitute Bond for a Bond which has been called for redemption or which has matured or is about to mature and, in any such case, the principal or redemption price and interest then due or becoming due shall be paid by the Bond Registrar in accordance with the terms of the mutilated, destroyed, lost or stolen Bond without substitution therefor, (B) Notation on the Bond Register. Upon the issuance and authentication of any substitute Bond under the provisions of this Section 9, the Bond Registrar shall enter upon the 12 Bond Register a notation that the original Bond was cancelled and a substitute Bond was issued therefor. (C) Rights of Registered Owners of Substitute Bonds. Every substituted Bond issued pursuant to this Section 9 shall constitute an additional contractual obligation of the City and shall be entitled to all the benefits of this Ordinance equally and proportionately with any and all other Bonds duly issued hereunder unless the Bond alleged to have been destroyed, lost or stolen shall be at any time enforceable by a bona fide purchaser for value without notice. In the event the Bond alleged to have been destroyed, lost or stolen shall be enforceable by anyone, the City may recover the substitute Bond from the Registered Owner to whom it was issued or from anyone taking under the Registered Owner except a bona fide purchaser for value without notice. (D) Exclusive Rights. All Bonds shall be held and owned upon the express condition that the foregoing provisions are exclusive with respect to the replacement or payment of mutilated, destroyed, lost or stolen Bonds, and shall preclude any and all other rights or remedies, notwithstanding any law or statute existing or hereafter enacted to the contrary with respect to the replacement or payment of negotiable instruments or of investment or other securities without their surrender. Section 10: Defeasance of the Bonds In the event that money and/or government obligations (as defined from time to time in RCW 39.53.010) maturing or having guaranteed redemption prices at the option of the owner at such time or times and bearing interest to be earned thereon in such amounts as are sufficient, together with any resulting cash balances, to redeem and retire part or all of the Bonds in accordance with their terms, are hereafter irrevocably set aside in a special account and pledged to effect such redemption and retirement, then no further payments need be made into the Bond Fund or any account therein for the payment of the principal of and interest on the certain Bonds so provided for, and such Bonds and interest accrued thereon shall no longer be deemed to be Outstanding hereunder. If the principal or redemption price of any Bonds becoming due, at maturity or otherwise, together with all interest accruing thereon to the due date, has been paid or provision therefor made in accordance with this Section 10, all interest on such Bonds shall cease to accrue on the due date and all liability of the City with respect to such Bonds shall likewise cease, except as hereinafter provided. Thereafter the Registered Owners of such Bonds shall be restricted exclusively to the funds so deposited for any claim of whatsoever nature with respect to such Bonds, and the Bond Registrar shall hold such funds in trust for such Registered Owners uninvested and without interest. Section 11: Cancellation of Surrendered Bonds Bonds surrendered to the Bond Registrar for payment, redemption, transfer or exchange, as well as Bonds surrendered by the City for cancellation, shall be canceled immediately by the Bond Registrar and returned to the City. Such Bonds thereafter shall be destroyed pursuant to RCW 43.80.130 (as it now reads or is hereafter amended or recodified), the Washington State Fiscal Agency Agreement, or both. 13 Section 12: Issuance, Sale and Delivery of the Bonds Authorized The issuance, sale and delivery of the Bonds to the Underwriter is hereby authorized and approved. The terms of said sale, including any premium or discount, and the terms of the Bonds, including the optional and mandatory redemption provisions for the Bonds, that may be approved by the Authorized Representative, on behalf of the City, will be set forth in the Bond Purchase Contract, substantially in the form filed with the City, with such changes thereto as shall be approved by the Authorized Representative executing such Bond Purchase Contract. The Authorized Representative is hereby authorized, empowered and directed, on behalf of the City, to negotiate, enter into, execute, deliver and approve the final terms of and provisions the Bond Purchase Contract, subject to the limitations and requirements of this Ordinance, including the following limitations: (A) the principal amount of the Bonds maturing on each maturity date, provided the aggregate principal amount of the Bonds does not exceed$7,900,000; (B) the interest rate on the Bonds does not exceed a total interest cost of 4.25% per annum; (C) the date or dates upon which the Bonds shall mature, provided the Bonds shall mature not later than December 1, 2033; (D) as further described in Section 15, the aggregate net present value savings with respect to all Refunded Bonds to be realized as a result of the refunding of the Refunded Bonds, after the payment of the costs of issuance of the Bonds, is at least five percent (5%) of the aggregate principal amount of the Refunded Bonds; (E) the yield and price for each maturity of the Bonds, which price shall be not less than 98 percent nor more than 120 percent of the principal amount of the Bonds; (F) the Bond Purchase Contract is reviewed and approved by the Financial Advisor for the City; and (G) the Bond Purchase Contract is executed prior to December 31, 2014 and the closing of the Bonds shall occur on or before January 31, 2015. The Council hereby finds that the determinations made in this Ordinance are the determnations set forth in RCW 39.46.040, and as such, the Council has fully and properly authorized the issuance, sale and delivery of the Bonds. The Authorized Representative is authorized to negotiate, enter into, execute, deliver and approve final terms and provisions on behalf of the City any and all certificates, agreements or other documents necessary or appropriate to implement the intent and purpose of this Ordinance, and, along with other proper City officials are hereby further authorized, empowered and directed to do everything necessary for the prompt execution and delivery of the Bonds to the Underwriter or other purchaser(s) and for the proper application and use of the proceeds of the sale thereof. 14 Section 13: Pledge of Full Faith and Credit of the City The Bonds are limited tax general obligations of the City and, as such, the full faith, credit of the City are hereby pledged for their payment, within the appropriate constitutional and statutory limitations pertaining to non-voted general obligations. The officers now or hereafter charged by law with the duty of levying taxes for the payment of the Bonds and the interest thereon shall, in the manner provided by law, make annual tax levies upon all of the taxable property within the City sufficient, together with other legally available funds, to meet the annual payments of principal and semiannual payments of interest maturing and accruing on the Bonds as set forth herein, having always in mind the constitutional and statutory tax limitations pertaining to non-voted general obligations. Section 14: Redemption of Bonds Prior to Maturity (A) Redemption. The Bonds may be subject to redemption prior to their stated dates of maturity at the times and prices and in the manner specified in the Bond Purchase Contract, subject to the approval of the Authorized Representative in consultation with the City's Financial Advisor, Bond Counsel and the Underwriter, (B) Partial Redemption. In accordance with the preceding paragraph, portions of the principal amount of any Bond, in installments of$5,000 or any integral multiple of$5,000, may also be redeemed. If less than all the principal amount of any Bond is redeemed, upon surrender of such Bond at the designated corporate trust office of the Bond Registrar there shall be issued to the Registered Owner, without charge therefor, for the then unredeemed balance of the principal amount thereof, a new Bond or Bonds, at the option of the Registered Owner, with like maturity and interest rate, in any denomination authorized by this Ordinance. (C) Notice of Redemption. Unless waived by the Registered Owner of any Bond to be redeemed, notice of any such redemption shall be sent by the Bond Registrar by first-class mail, postage prepaid, not less than 20 nor more than 60 days prior to the date fixed for redemption to the Registered Owner of each Bond to be redeemed at the address shown on the Bond Register, or at such other address as may be furnished in writing by such Registered Owner to the Bond Registrar. Such notice of redemption given hereunder shall include the following information: (a) the date fixed for redemption; (b) the redemption price; (c) if less than all Bonds Outstanding are to be redeemed, the identification (and, in the case of partial redemption, the respective principal amounts) of the Bonds to be redeemed; (d) notification that on the date fixed for redemption the redemption price shall become due and payable upon each such Bond or portion thereof called for redemption, and that interest thereon shall cease to accrue from and after such date; (e) the place where such Bonds are to be surrendered for payment of the redemption price, which place of payment shall be the designated corporate trust office of the Bond Registrar; (f) the CUSIP numbers, if any, of all Bonds being redeemed; (g) the date of issue of the Bonds as originally issued; (h) the rate of interest borne by each Bond being redeemed; (i) the maturity date of each Bond being redeemed; and (j) any other descriptive information needed to identify accurately the Bonds being redeemed. The requirements of this subsection (C) shall be deemed to be complied with when notice is mailed as herein provided, regardless of whether it is actually received by the Registered Owner of any Bond to be redeemed, 15 (D) Conditional Notice. Any notice given pursuant to this Section 14 may be rescinded by written notice given to the Bond Registrar no later than two (2) business days prior to the date specified for redemption. The Bond Registrar shall give notice of such rescission as soon thereafter as practicable, and to the same Registered Owners, as notice of such redemption was given pursuant to this Section 14. (E) Notice of Redemption to DTC. For so long as DTC is the securities depository for the Bonds, the Bond Registrar shall send redemption and defeasance notices to DTC in the manner required by the Letter of Representations and DTC's operational procedures as then in effect. (F) Effect of Redemption. When so called for redemption, such Bonds shall cease to accrue interest on the date fixed for redemption, provided funds for redemption are on deposit at the place of payment at that time, and such Bonds shall not be deemed to be outstanding as of such dated fixed for redemption. (G) Additional Redemption Notice. In addition to the notice required by subsection (C) above, further notice may be given by the Bond Registrar at least 30 days before the date fixed for redemption by first-class mail, postage prepaid to: (a) all registered securities depositories then in the business of holding substantial amounts of obligations such as the Bonds, such depositories now being DTC; and to (b) one or more national information services that disseminate notices of redemption of obligations such as the Bonds (such as EMMA), any failure to give all or any portion of such further notice shall in any manner defeat the effectiveness of a call for redemption if notice thereof is given as prescribed in subsection(C). (I) Open Market Purchase and Cancellation. The City reserves the right to purchase any of the Bonds on the open market at any time at any price. To the extent the City purposes Term Bonds on the open market, the City may reduce, at its discretion, the amount of any mandatory sinking fund deposit or deposits by an aggregate principal amount equal to the principal amount of the Term Bonds so purchased. Any Bonds so purchased or redeemed shall be cancelled. Section 15: Plan of Refunding (A) Designation of the Refunded Bonds. The Authorized Representative is hereby authorized, empowered, on behalf of the City, to select for defeasance and redemption all or any portion of the 2003 Bonds set forth in the table below, such 2003 Bonds to be designated the Refunded Bonds, provided that the aggregate net present value savings with respect to all Refunded Bonds to be realized as a result of the refunding of the Refunded Bonds, after the payment of the costs of issuance of the Bonds, is at least five percent (5%) of the aggregate principal amount of the Refunded Bonds. 16 2003 Bonds Payment Date Principal Interest CUSIP Nos. December 1, 2014 $ 270,000 4.00% 849063AL6 December 1, 2015 285,000 4.00 849063AM4 December 1, 2016 300,000 4.00 849063AN2 December 1,2017 315,000 4.15 849063AP7 December 1, 2018 360,000 4.25 849063AQ5 December 1, 2019 395,000 5.00 849063AR3 December 1, 2020 440,000 5.00 849063AS1 December 1, 2021 485,000 5.00 849063AT9 December 1, 2022 525,000 5.00 849063AU6 December 1, 2023 580,000 5.00 849063AV4 December 1, 2025* 940,000 5.00 849063AW2 December 1, 2033* 2,540,000 5.00 849063AX0 * Tenn Bonds. (B) Payments on the Refunded Bonds. The City shall, at such time as the Bonds are delivered, irrevocably deposit Government Obligations in a sufficient amount to pay the interest on the Refunded Bonds to and including the date the Refunded Bonds are to be refunded and retired, and to refund and retire the Refunded Bonds on such date, at the price of par. Any amounts necessary to pay and retire the Refunded Bonds that are not provided for in full by the purchase and deposit of the Government Obligations shall be provided for by an irrevocable deposit of cash from the proceeds of the Bonds or from other legally available money of the City. (C) Notice of Redemption. Upon the issuance of the Refunding Bonds and the funding the Escrow Account, as described in Section 17, of this Ordinance, the Escrow Agent is hereby directed to give notice of the redemption of the Refunded Bonds in substantially the form set forth in the Escrow Agreement and in the manner required by the 2003 Ordinance. Section 16: The Escrow Agent; Escrow Agreement The City hereby appoints U.S. Bank National Association to serve as Escrow Agent with respect to the Refunded Bonds. The Authorized Representative is hereby authorized, empowered and directed to execute and deliver an Escrow Agreement for the Refunded Bonds in substantially the form on file with the City, with such changes thereto as shall be approved by the Authorized Representative executing such Escrow Agreement. Section 17: The Escrow Account (A) Creation of the Escrow Account. The Escrow Agent is hereby authorized and directed to establish a special account for the City designated the "Limited Tax General Obligation Bonds, 2003 Escrow Account," or such other designation conforming to accounting principles and banking practices. (B) Deposits into the Escrow Account. The net proceeds of the Bonds allocable to the defeasance and redemption of the Refunded Bonds other than: (1) accrued interest, if any, 17 received from the sale of the Bonds, which shall be deposited into the Bond Fund; (2) amounts paid to the Underwriter as Underwriter's discount, which shall be retained by the Underwriter and (3) amounts, if any, received due to rounding the principal amount of the Bonds to the next denomination of$5,000 and to pay for any contingencies, which shall be deposited into the Bond Fund; shall be deposited into the Escrow Account and used to acquire Government Obligations and to pay the costs of issuing the Bonds on the issue date of the Bonds. Such Government Obligations, together with any cash balance remaining after the Government Obligations are purchased and the costs of issuing the Bonds have been paid, shall be irrevocably deposited into the Escrow Account. The Government Obligations and money to be deposited into the Escrow Account shall be held by the Escrow Agent in trust. All Government Obligations, all proceeds thereof, and all money credited to the Escrow Account shall be deemed so credited to and held in the Escrow Account notwithstanding the fact that such Government Obligations, proceeds and money therein are held by the Escrow Agent in trust for the owners of the Refunded Bonds. (C) Irrevocable Pledge of Amounts in the Escrow Account. The City hereby irrevocably pledges, at such time as the Bonds are delivered, the Government Obligations and amounts on deposit in the Escrow Account to pay the interest on the Refunded Bonds up to and including the date the Refunded Bonds are to be refunded and retired, and to refund and retire the Refunded Bonds on such date at the price of par. Such Government Obligations are hereby irrevocably pledged to be set aside to effect such payment, redemption and retirement. (D) Use of Money in the Escrow Account. The Escrow Agent, on behalf of the City, is hereby authorized and directed to use the proceeds of the Bonds, together with other legally available money of the City, to purchase Government Obligations in the amounts, of the type, bearing interest and maturing in such amounts as are necessary to make the payments described in Section 15 of this Ordinance. The investment income from and maturing principal of the Government Obligations and money to be deposited into the Escrow Account shall be transmitted to the Washington State Fiscal Agent, as Bond Registrar for the City, for the sole purpose of paying the principal of and interest on the Refunded Bonds as herein provided. (E) Sulpha Money. Any money remaining on deposit in the Escrow Account after the payment in full of the Refunded Bonds and the costs of issuing the Bonds, as herein set forth, shall be transferred by the Escrow Agent to the City and deposited into the Bond Fund. (F) Verification Report. Prior to the delivery of the Bonds, the City shall receive an opinion of a nationally recognized firm of independent certified public accountants or from a nationally recognized financial advisor, stating, in substance, that the money and Government Obligations to be deposited with the Escrow Agent for the payment of the Refunded Bonds will discharge and satisfy the City's obligations under the 2003 Ordinance to make payments on the Refunded Bonds. Such opinion will not be required in the event the City deposits sufficient funds at closing to provide for all debt service payments, without taking into account interest earnings thereon. Section 18: The Bond Fund (A) Continuation of the Bond Fund. There was created under the 2003 Ordinance, and shall continue to be maintained so long as the Bonds remain Outstanding, by the Finance 18 Director, a fund separate and distinct from all other funds of the City known as the "LTGO Debt Service Fund" (the "Bond Fund"), which shall be drawn upon for the sole purpose of paying when due the principal of and interest on the Bonds and all other limited tax general obligations bonds of the City. The proceeds of the taxes levied and collected pursuant to Section 13 hereof, together with other legally available money, shall be deposited in the Bond Fund immediately upon their collection, and thereafter held in the Bond Fund until withdrawn for the purposes of this Section 18. Any accrued interest paid to the City as Bond proceeds shall be deposited into the Bond Fund. The Finance Director is hereby authorized and directed to pay to the Bond Registrar, in its capacity as the City's paying agent, all payments of principal and interest on the Bonds in sufficient time for such payments to be made. (B) Maintenance and Investment of Money in the Bond Fund. The Bond Fund shall be maintained by the Finance Director until the principal of and interest on the Bonds, and all other limited tax general obligations of the City, have been fully paid. Money in the Bond Fund may be invested as permitted by law and the investment policy of the City, which investments shall mature prior to the date on which such money shall be needed for required interest or principal payments. All interest earned and income derived by virtue of such investments shall remain in the Bond Fund and be used to meet the required deposits therein. Section 19: Operating Reserve Account There was created under the 2003 Ordinance and shall continue to be maintained, so long as the Bonds remain Outstanding, by the Finance Director a fund known as the "City of Spokane Valley CenterPlace Operating Reserve Account" (herein called the "Operating Reserve Account"), in which the City covenanted in the 2003 Ordinance to maintain a balance of the $300,000. Moneys in the Operating Reserve Account shall be available for use in the payment of expenses associated with the Project, including but not limited to operation and maintenance expenses, debt service and capital repairs. If the City makes a draw on the funds in the Operating Reserve Account, it shall at the same time file a plan for the replenishment of the funds withdrawn. The City covenants to use all reasonable efforts to follow such a plan for replenishment. Section 20: Tax Exemption and Non-Arbitrage Covenants (A) Compliance with the Code for the Bonds. The City covenants to comply with each requirement of the Code necessary to maintain the exclusion of interest on the Bonds from gross income for federal income tax purposes. In furtherance of the covenant contained in the preceding sentence, the City covenants to comply with the provisions of the Tax Certificate executed by the City on the date of initial issuance and delivery of the Bonds, as such Tax Certificate may be amended from time to time. (B) Necessary Payments. The City covenants to make any and all payments required to be made to the United States Department of the Treasury in connection with the Bonds pursuant to Section 148(f) of the Code. 19 (C) Survival of Tax Covenants. Notwithstanding any other provision of this Ordinance to the contrary, so long as necessary to maintain the exclusion from gross income of interest on the Bonds for federal income tax purposes, the covenants contained in this Section 20 shall survive the payment of the Bonds and the interest thereon, including any payment or defeasance thereof pursuant to Section 10 of this Ordinance. (D) Remedies. Notwithstanding any other provision of this Ordinance to the contrary, (1) upon the City's failure to observe or refusal to comply with the above covenants, the Registered Owners, or any trustee acting on their behalf, shall be entitled to the rights and remedies provided to the Registered Owners under this Ordinance with respect to enforcement of the above covenants, and (2) neither the holder or registered owner of bonds of any series other than the Bonds, nor any trustee acting on their behalf, shall be entitled to exercise any right or remedy provided to the Registered Owners under this Ordinance based upon the City's failure to observe, or refusal to comply with, the above covenants of this Section 20. Section 21: Bonds Designated as "Qualified Tax-Exempt Obligations" The Bonds are hereby designated as "qualified tax-exempt obligations" as defined in Section 265(b) of the Code. The City covenants that it shall not designate more than $10,000,000 of tax-exempt obligations during the calendar year 2014. The City does not reasonably anticipate that it will issue in the aggregate more than $10,000,000 principal amount of tax-exempt obligations during the calendar year 2014. Section 22: Preliminary Official Statement; Official Statement (A) Preliminary Official Statement. The Preliminary Official Statement relating to the Bonds, in substantially the form presented to and considered at this meeting and which is on file with the Clerk, shall be and hereby is authorized and approved and shall be delivered to the Underwriter with such changes therein from such form as shall be deemed appropriate an in the best interests of the City, upon consultation with counsel, by the Authorized Representative, such approval to be evidenced conclusively by the delivery of the Preliminary Official Statement to the Underwriter, as so added to or changed. The Underwriter is hereby authorized to distribute the Preliminary Official Statement in connection with the offer and sale of the Bonds. Prior to the distribution of the Preliminary Official Statement, the Authorized Representative shall be and is hereby authorized, empowered and directed to deem the Preliminary Official Statement final for purposes of Rule 15c2-12 of the Securities and Exchange Commission, such action to be conclusively evidenced by delivery of each Preliminary Official Statement to the Underwriter. (B) Official Statement. The Authorized Representative shall be and is hereby authorized, empowered and directed to execute and deliver a final Official Statement with such changes therein from the Preliminary Official Statement as such officer shall deem appropriate and in the best interests of the City, as conclusively evidenced by his or her execution thereof. The Underwriter is hereby authorized to distribute the Official Statements in connection with the offer and sale of the Bonds. 20 (C) Preparation of Preliminary Official Statement and Official Statement. The Underwriter is hereby authorized to prepare the Preliminary Official Statement and the final Official Statement for the Bonds. Section 23: Undertaking to Provide Continuing Disclosure The Authorized Representative of the City shall be and is hereby authorized, empowered and directed to execute and deliver upon the issuance, sale and delivery of the Bonds a Continuing Disclosure Certificate in substantially the form attached hereto as Exhibit B, with such changes thereto as shall be approved by the Authorized Representative executing such Continuing Disclosure Certificate, Section 24: Amendments to Ordinance (A) Amendments Not Requiring Registered Owner Consent. The Council may adopt at any time ordinances supplemental hereto, which ordinances thereafter shall become a part of this Ordinance, for any one or more of all of the following purposes: (1) to add to or delete from the covenants and agreements of the City in this Ordinance, or to surrender any right or power reserved to the City herein, provided such additions or deletions shall not adversely affect, in any material respect, the interests of the Registered Owners of any Bonds; and (2) to cure, correct or supplement any ambiguous or defective provision contained in this Ordinance, provided such supplemental ordinance shall not adversely affect, in any material respect, the interests of the Registered Owners of the Bonds. Any such supplemental ordinance may be adopted without the consent of the Registered Owners of any Bonds at any time Outstanding, notwithstanding any of the provisions of subsection (B) of this Section 24. (B) Amendments Requiring Registered Owner Consent. With the consent of the Registered Owners of not less than 65 percent in aggregate principal amount of the Bonds at the time Outstanding, the Council may adopt an ordinance or ordinances supplemental hereto for the purpose of adding any provisions to, or changing in any manner, or eliminating any of the provisions of this Ordinance or of any supplemental ordinance; provided, however, that no such supplemental ordinance shall: (1) extend the fixed maturity of any Bonds, or reduce the rate of interest thereon, or extend the time of payments of interest from their due date, or reduce the amount of the principal thereof, or alter the redemption provisions pertaining thereto, without the consent of the Registered Owner of each Bond so affected; or(2) reduce the aforesaid percentage of Registered Owners required to approve any such supplemental ordinance, without the consent of the Registered Owners of all of the Bonds then Outstanding. It shall not be necessary for the consent of Registered Owners under this subsection (B) to approve the particular form of any proposed supplemental ordinance, but it shall be sufficient if such consent shall approve the substance thereof. (C) Effect of Supplemental Ordinances. Upon the adoption of any supplemental ordinance pursuant to the provisions of this Section 24, this Ordinance shall be deemed to be modified and amended in accordance therewith, and the respective rights, duties and obligations of the City under this Ordinance and all Registered Owners of Bonds Outstanding hereunder shall thereafter be determined, exercised and enforced thereunder, subject in all respects to such 21 modification and amendments, and all terms and conditions of any such supplemental ordinance shall be deemed to be part of the terms and conditions of this Ordinance for any and all purposes. (D) Notations; Replacement Bonds. Bonds executed and delivered after the execution of any supplemental ordinance adopted pursuant to the provisions of this Section 24 may have a notation as to any matter provided for in such supplemental ordinance, and if such supplemental ordinance shall so provide, new Bonds so modified as to conform in the opinion of the Council to any modification of this Ordinance contained in any such supplemental ordinance, may be prepared and delivered without cost to the Registered Owners of any affected Bonds then Outstanding, upon surrender for cancellation of such Bonds in equal aggregate principal amounts. Section 25: Authority to Obtain Municipal Bond Insurance If deemed desirable,the Authorized Representative is hereby authorized and empowered to obtain municipal bond insurance policy to secure the payment of the principal of and interest on the Bonds and to negotiate, enter into, execute and deliver, on behalf of the City, specific instruments, documents, agreements or certificates that may be reasonably necessary to secure such municipal bond insurance policy. • Section 26: Post-Issuance Compliance Procedures The Authorized Representative is hereby authorized and empowered to cause the preparation of and to adopt, execute and deliver on behalf of the City Post-Issuance Compliance Procedures to ensure compliance with the requirements of the Code and any other applicable regulations, as well as with the City's continuing disclosure undertakings, with respect to the Bonds and to any other bonds issued by the City. Section 27: Ratification All actions not inconsistent with the provisions of this Ordinance heretofore taken by the Council and its employees with respect to the redemption of the Refunded Bonds and the issuance, sale and delivery of the Bonds, are hereby in all respects ratified, approved and confirmed. Section 28: General Authorization. The Authorized Officers and other officers, agents and employees of the City are hereby authorized and directed in the name of and on behalf of the City to take any and all steps, and to execute any and all certificates, documents, agreements, notices and consents which any of them may deem necessary or appropriate in order to accomplish the lawful issuance, sale and delivery of the Bonds. Section 29: Contract; Severability The covenants contained in this Ordinance and in the Bonds shall constitute a contract between the City and the holder of each and every Bond. All the covenants promises and 22 agreements in this Ordinance contained by or on behalf of the City, or by or on behalf of the Bond Registrar, shall bind and inure to the benefit of their respective successors and assigns, whether so expressed or not. If any one or more of the covenants or agreements provided in this Ordinance to be performed on the part of the City shall be declared by any court of competent jurisdiction to be contrary to law, then such covenants or agreements, shall be null and void and shall be deemed separable from the remaining covenants and agreements in this Ordinance and shall in no way affect the validity of the other provisions of this Ordinance or of any Bonds. Section 30: Repealer All ordinances or resolutions or parts thereof in conflict herewith are, to the extent of such conflict, hereby repealed, and shall have no further force or effect. Section 31: No Personal Recourse No recourse shall be had for any claim based on this Ordinance or the Bonds against any Council member or the City, nor any officer or employee, past, present or future, of the City or of any successor body as such, either directly or through the City or any such successor body, under any constitutional provision, statute or rule of law or by the enforcement of any assessment or penalty or otherwise. [Remainder of page intentionally blank] 23 Section 31: Effective Date This Ordinance shall be in full force and effect five days after publication of this Ordinance or summary thereof in the official newspaper of the City of Spokane Valley as provided by law. Passed by the City Council this 15th day of July, 2014. Dean Grafos, Mayor ATTES / City Clerk, Christine Bainbridge C Approved as to Form: rrt 11 LL('' Orrick, Herrington & Sutc e LLP Special Counsel to the City Date of Publication: July 25, 2014 Effective Date: July 30, 2014 24 EXHIBIT A FORM OF BOND No. $ UNITED STATES OF AMERICA STATE OF WASHINGTON COUNTY OF SPOKANE CITY OF SPOKANE VALLEY,WASHINGTON LIMITED TAX GENERAL OBLIGATION REFUNDING BONDS,2014 The City has designated the Bonds as "Qualified Tax-Exempt Obligations" Unless this Bond is presented by an authorized representative of The Depository Trust Company, a New York corporation ("DTC"), to the Registrar for registration of transfer, exchange, or payment, and any Bond issued is registered in the name of Cede & Co., or in such other name as is requested by an authorized representative of DTC (and any payment is made to Cede & Co., or to such other entity as is requested by an authorized representative of DTC), ANY TRANSFER, PLEDGE, OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL inasmuch as the Registered Owner hereof, Cede & Co., has an interest herein. INTEREST RATE: MATURITY DATE: CUSIP NO.: The CITY OF SPOKANE VALLEY, of Spokane County, Washington (the "City"), a duly incorporated and existing city under and by virtue of the Constitution and laws of the State of Washington (the "State"), hereby acknowledges itself indebted and for valued received promises to pay to: CEDE & CO. or registered assigns, on the Maturity Date set forth above, the principal sum of: ] AND NO/100 DOLLARS and to pay interest thereon from the City of Spokane Valley Limited Tax General Obligation Refunding Bond — Debt Service Fund (the "Bond Fund") from , 2014, or from the most recent date to which interest has been paid or duly provided for, whichever is later, at the Interest Rate per annum set forth above, payable commencing on December 1, 2014, and semiannually thereafter on each June 1 and December 1,to the Maturity Date set forth above or to the date of prior redemption, whichever occurs first. Interest shall be calculated on the basis of a 360-day year consisting of twelve 30-day months. Any capitalized term used in this Bond and not otherwise A-1 defined herein shall have the same meaning as in the Ordinance No. 14 adopted by the City Council of the City(the"Council") on , 2014 (the "Ordinance"). The principal of and interest on this Bond are payable in lawful money of the United States of America to the Registered Owner hereof, whose name and address shall appear on the registration books of the City (the "Bond Register") maintained by the Washington State Fiscal Agent in New York, New York (the "Bond Registrar"). Interest shall be paid to the Registered Owner whose name appears on the Bond Register at the close of business on the fifteenth day of the calendar month preceding the interest payment date, and shall be paid by check or draft of the Bond Registrar mailed to such Registered Owner on the due date at the address appearing on the Bond Register, or at such other address as may be furnished in writing by such Registered Owner to the Bond Registrar. Interest installments may be paid by wire transfer to a Registered Owner of at least $1,000,000 in principal amount of the Bonds, upon written request of such Registered Owner submitted to the Bond Registrar at least 15 days prior to the interest payment date; provided the costs of such wire transfer shall be paid by such Registered. Owner. Principal of this Bond shall be paid to the Registered Owner upon presentation and surrender of this Bond on or after the Maturity Date set forth above or date of prior redemption of this Bond, whichever occurs first, at the designated corporate trust office of the Registrar. The City and the Bond Registrar may deem and treat the Registered Owner of this Bond as the absolute owner of this Bond for the purpose of receiving payments of principal and interest due on this Bond and for all other purposes, and neither the City nor the Bond Registrar shall be affected by any notice to the contrary. Reference is hereby made to the Additional Provisions of this Bond set forth on page 3 hereof, and such Additional Provisions shall for all purposes have the same effect as if set forth in this space. This Bond shall not be valid or become obligatory for any purpose or be entitled to any security or benefit under the Ordinance until the Certificate of Authentication hereon is manually signed by the Bond Registrar. IT IS HEREBY CERTIFIED, RECITED AND DECLARED that this Bond and the series of which it is one, is issued pursuant to and in strict compliance with the Constitution and the laws of the State now in force and the ordinances and resolutions of the City, specifically the Ordinance; and that all acts, conditions and things required to be done precedent to and in the issuance of this Bond have happened, been done and been performed; and that the issuance of this Bond and the Bonds of this series does not exceed any constitutional, statutory or other limitation upon the amount of bonded indebtedness the City may incur. [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK] A-2 IN WITNESS WHEREOF, the City of Spokane Valley, of Spokane County, Washington, has caused this Bond to be executed by the manual signature of its City Manager, attested by the manual signature of its City Clerk, and impressed with its seal on , 2014. CITY OF SPOKANE VALLEY, Spokane County, Washington (Manual Signature) City Manager ATTEST: (Manual Signature) City Clerk (S E A L) CERTIFICATE OF AUTHENTICATION Date of Authentication: This Bond is one of the City of Spokane Valley, Washington Limited Tax General Obligation Refunding Bonds, 2014, dated , 2014, and described in the within- mentioned Ordinance. WASHINGTON STATE FISCAL AGENT, as Bond Registrar By Authorized Officer A-3 ADDITIONAL PROVISIONS This Bond is one of a duly authorized series of Bonds of like date, tenor and effect, except for variations required to state denominations, redemption provisions, numbers, interest rates, and dates of maturity, aggregating the principal sum of $ . The Bonds are issued in fully registered form in denominations of$5,000 each or any integral multiple thereof within a single maturity, and mature on December 1 of the years 20_ through 20_, inclusive and in the year 20_. Capitalized terms used in this Bond shall have the meanings given to them in the Ordinance. The Bonds are issued by the City pursuant to and in full compliance with the Constitution and the laws of the State now in force, particularly RCW 39.36, 39.46 and 39.53, and proceedings duly adopted and authorized by the Council, more particularly the Ordinance, for the purpose of (i) funding the defeasance and redemption of the City's Limited Tax General Obligation Bonds, 2003 (the"Refunded Bonds") and (ii)paying costs of issuing the Bonds, all as more particularly described in the Ordinance. The Bonds are limited tax general obligations of the City, and, as such, the full faith, credit and resources of the City have been irrevocably pledged for the punctual and full payment of the principal and interest on the Bonds within the appropriate constitutional and statutory tax limitations pertaining to non-voted general obligations. The officers now or hereafter charged by law with the duty of levying taxes for the payment of such Bonds shall make annual levies upon all of the taxable property within the City, which, together with other legally available money, shall be sufficient in amount to meet the annual payments of principal and the semiannual payments of interest maturing and accruing on the Bonds. [REDEMPTION PROVISIONS TO COME] Notice of any such redemption, unless waived by the Registered Owner of any Bond to be redeemed, shall be sent by the Bond Registrar by first-class mail, postage prepaid, not less than 20 nor more than 60 days prior to the date fixed for redemption, to the Registered Owner of each Bond to be redeemed, at the address shown on the Bond Register, or at such other address as may be furnished in writing by such Registered Owner to the Bond Registrar. Such requirements shall be deemed to be complied with when notice is mailed as herein provided, regardless of whether or not it is actually received by the Registered Owner of any Bond to be redeemed. When so called for redemption, the Bonds shall cease to accrue interest on the specified dated fixed for redemption,provided money for redemption is on deposit at the place of payment at that time, and shall not be deemed to be Outstanding as of such date fixed for redemption. The City retains the right to rescind the redemption notice and the related redemption of Bonds by giving a notice of rescission to the affected Registered Owners at any time up to [ ] days prior to the scheduled dated fixed for redemption. Any notice of redemption that is so rescinded shall be of no effect, and the Bonds for which the notice of redemption has been rescinded shall remain outstanding. The City has reserved the right to purchase the Bonds on the open market at any time and at any price. To the extent the City purchases the Term Bonds on the open market, the City may, A-4 at its discretion, reduce the amount of any mandatory sinking fund deposit or deposits by an aggregate principal amount equal to the principal amount of the Term Bonds so purchased. Any Bonds so purchased or redeemed shall be cancelled. This Bond is transferable or exchangeable by the Registered Owner hereof in person, or by its attorney duly authorized in writing, upon due completion of the Assignment appearing hereon and upon presentation and surrender of this Bond at the designated corporate trust office of the Bond Registrar. Upon such transfer or exchange, a new Bond or Bonds of any authorized denomination, of the same maturity and interest rate, and for the same aggregate principal atnount of the Bond being surrendered will be issued to the transferee or exchangee, in exchange therefor, The Registrar is not required to transfer or exchange any Bond during the 15 days preceding any principal or interest payment date, or the date on which notice of redemption of a Bond is to be given or after such notice has been given. Reference is hereby made to the Ordinance for the covenants and declarations of the City and other terms and conditions under which this Bond and the Bonds of this series have been issued. The covenants contained herein and in the Ordinance, as they may apply to this Bond, may be discharged by making provision, at any time, for the payment of the principal of and interest on this Bond in the manner provided in the Ordinance. LEGAL OPINION I, the undersigned City Clerk of the City of Spokane Valley, of Spokane County, Washington, DO HEREBY CERTIFY that the legal opinion of Orrick, Herrington & Stucliffe LLP, of Portland, Oregon, which opinion was dated the date of delivery of the Bonds described therein, was delivered to me on said date, and is now part of the permanent records of the City. CITY OF SPOKANE VALLEY, Spokane County, Washington (Manual Signature) City Clerk A-5 The following abbreviations, when used in the inscription on the face of this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common UNIF GIFT MIN ACT- under Uniform Transfer to Minors Act TEN ENT- as tenants by the entireties (Custodian) (Minor) JT TEN- as joint tenants with right of survivorship and not as tenants in common (State) Additional abbreviations may also be used although not in the above list. ASSIGNMENT FOR VALUE RECEIVED, the undersigned hereby sells, assigns and transfers unto Name of Transferee: Address: Tax Identification No.: the within Bond and hereby irrevocably constitutes and appoints to transfer such Bond on the books kept for registration thereof with full power of substitution in the premises. Registered Owner NOTE: The signature on this Assignment must correspond with the name of the Registered Owner as it appears upon the face of the within Bond in every particular, without alteration or enlargement or any change whatsoever. Dated: SIGNATURE GUARANTEED: Bank, Trust Company or Member Firm of the New York Stock Exchange Authorized Officer A-6 EXHIBIT B FORM OF CONTINUING DISCLOSURE CERTIFICATE 13-1 SUMMARY OF ORDINANCE NO. 14-007 FOR PUBLICATION CITY OF SPOKANE VALLEY SPOKANE COUNTY,WASHINGTON $7,900,000 LIMITED TAX GENERAL OBLIGATION REFUNDING BONDS, 2014 The title of Ordinance No. 14-007, enacted by the City Council of the City of Spokane Valley, Washington, on July 15, 2014, is as follows: AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SPOKANE VALLEY, OF SPOKANE COUNTY, WASHINGTON, AUTHORIZING THE SALE, ISSUANCE AND DELIVERY OF NOT TO EXCEED $7,900,000 AGGREGATE PRINCIPAL AMOUNT OF ITS CITY OF SPOKANE VALLEY, WASHINGTON, LIMITED TAX GENERAL OBLIGATION REFUNDING BONDS, 2014, TO CURRENTLY REFUND ALL OR A PORTION OF THE CITY'S LIMITED TAX GENERAL OBLIGATION BONDS, 2003; PROVIDING FOR PAYMENT OF THE PRINCIPAL AND INTEREST ON THE BONDS BY ANNUAL LEVIES OF TAXES; FIXING THE DATE, FORM, CERTAIN TERMS AND COVENANTS OF SUCH 2014 BONDS; DELEGATING TO THE AUTHORIZED REPRESENTATIVE OF THE CITY THE AUTHORITY TO ESTABLISH CERTAIN TERMS OF THE BONDS WITHIN THE PARAMETERS OF THIS ORDINANCE; ADOPTING A REFUNDING PLAN; AUTHORIZING THE EXECUTION OF AN ESCROW AGREEMENT; AUTHORIZING THE PURCHASE OF CERTAIN GOVERNMENT OBLIGATIONS; PROVIDING FOR THE CALL, PAYMENT AND REDEMPTION OF THE REFUNDED BONDS; PROVIDING FOR THE REGISTRATION AND AUTHENTICATION OF THE BONDS; DESIGNATING A BOND REGISTRAR; CREATING AND ADOPTING CERTAIN FUNDS AND ACCOUNTS AND PROVIDING FOR DEPOSITS THEREIN; COVENANTING TO COMPLY WITH CERTAIN FEDERAL TAX AND SECURITIES LAWS; AND PROVIDING FOR OTHER MATTERS PROPERLY RELATING THERETO. A copy of the entire Ordinance is on file with the City Clerk and available for review during normal office hours. CITY OF SPOKANE VALLEY, Spokane County Washington Christine Bainbridge, Spokane Valley City Clerk Published: July 25, 2014 ( SEAL) B-2