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HomeMy WebLinkAboutRESOLUTION NO. 39 f'aurfaxl419915-14/Sale MINUTES TO SELL BONDS 419915-14 Fairfax,Iowa August 10,2010 The City Council of the City of Fairfax, Iowa, met on August 10, 2010, at L 0 o'clock p.m., at the City Hall, in the City. The meeting was called to order by the Mayor, and the roll was called showing the following Council Members present and absent: Present: ri: c o La,?, _ ;f! Absent: ,A.e. This being the time and place fixed by the Council for the consideration of bids for the purchase of the City's $335,000 General Obligation Fire Truck and Refunding Bonds, Series 2010, the Mayor announced that bids had been received and canvassed on behalf of the City at the time and place fixed therefor. Whereupon, such bids were placed on file, and the substance of such bids was noted in the minutes, as follows: Name and Address of Bidder Final Bid r (interest cost) 61 3 r " d. (ATTACH BID TABULATIO After due consideration and discussion, Council Member , V, introduced the resolution next hereinafter set out and moved its adoption, seconded by Council Member The Mayor put the question upon the adoption of said resolution, and the roll being called,the following Council Members voted: Ayes: 1 "i ': `, , t,` Z €. t. t LA Whereupon, the Mayor declared the resolution duly adopted as hereinafter set out. -1- DORSEY&WHITNEY LLP,ATTORNEYS,DES MOINES,IOWA SPEER FINANCIAL,INC'. Not Rated $335,000 City of Fairfax Linn County,Iowa General Obligation Fire'Truck And Refunding Bonds, Series 2010 Date of Sale: August 10, 2010 Average Life: 2.773 Years (Based on TIC) Bidders* Price Maturities Rates Interest Bankers" Bank,Madison, Wisconsin 99.400% 2011 1.000% 1.8748% Fairfax State Savings Bank, Fairfax, Iowa 2012 1.200% $17,368 2013 1.400% 2014 1.700% 2015 2.000% UMB Bank,n.a., Kansas City, Missouri 99.015% 2011-2012 1.000% 1.9883% 2013-2015 1.750% $18,357 D.A. Davidson&Co., Des Moines, Iowa 99.000% 2011-2012 1.000% 2.2013% 2013-2015 2.000% $20,330 *Syndicate:infortnation is provided by the underwriter. The information contained in this report is the most current available. Fairfax/419915-14/Sale RESOLUTION NO. Awarding Sale of$335,000 General Obligation Fire Truck and Refunding Bonds WHEREAS, the City of Fairfax (the "City"), in the County of Linn, State of Iowa, pursuant to a resolution of the City adopted on March 11, 2003 (The "2003 Note Resolution"'), previously issued its $465,000 General Obligation Corporate Purpose Notes (the "2003 Notes"), a portion of which remain outstanding;and WHEREAS, pursuant to the 2003 Note Resolution, the City reserved the right to call the 2003 Notes maturity in the years 2009 to 2013 (the "Callable 2003 Notes"), inclusive, on any date on or after June 1, 2008,for,early redemption; and WHEREAS, pursuant to,the provisions of Section 384.24A of the Code of Iowa, the City has heretofore proposed to contract indebtedness and enter into a loan agreement (the "Loan Agreement") in a principal amount not to exceed $400,000, for the purpose of acquiring a fire truck and refunding the Callable 2003 Notes, and has published notice of the proposed action and has held a hearing thereon on July 13, 2010; and WHEREAS, pursuant to advertisement of sale, bids far the purchase of$335,000 General Obligation Fire Truck and Refunding Bonds, Series 2010 (the "`Bonds") to be issued in evidence of the City's obligation under the Loan Agreement were received and canvassed on behalf of the City and the substance of such bids noted in the minutes; and WHEREAS, upon Final consideration of all bids, the bid of 44i,LN # z u, - ,-1- / (the "Purchaser"), is the best, such bid proposing the lowest interest cost to the City; NOW, THEREFORE, It Is Resolved by the City Council of the City of Fairfax, Iowa., as follows: Section 1. The City shall enter into the Loan Agreement with the Purchaser in substantially the form as will be placed on file with the Council, providing for a loan to the City in the principal amount of$335,000 for the purpose set forth in the preamble hereof. The Mayor and City Clerk are hereby authorized and directed to sign the Loan Agreement on behalf of the City,and the Loan Agreement is hereby approved. Section 2. The bid of the Purchaser referred to in the preamble is hereby accepted, and the Bonds are hereby awarded to the Purchaser at the price specified in such bid, together with accrued interest. Section 3. The form of agreement of sale (the "Sale Agreement") of the Bonds to the Purchaser is hereby approved, and the Mayor and City Clerk are hereby authorized to execute the Sale Agreement for and on behalf of the City. -2- DORSEY&WHITNEY LLP,ATTORNEYS,DES MOINES,IOWA Fahfax/419915-14/Sale Section 4. All resolutions or parts thereof in conflict herewith are hereby repealed to the extent of such conflict. Passed and approved August 10, 2010. ax Mayo Attest: City° Jerk -3- DORSEY&WHITNEY LLP,ATTORNEYS,DES MOINES,IOWA Fairfax/419915-14/Sale Thereupon, it was moved by Council Member_ „- r _. and seconded by Council Member3; that further action with respect to the approval of the Loan Agreement and the issuance of the Bonds be deferred until x010, at � �-, o'clock � ,�mn., at the in the°City. The Mayorput the question on the motDii the roll being called, the following named Council Members voted: Ayes: "i �� � 1� <.a it 1 Nays: Whereupon,the Mayor declared the motion adopted. IN MayorF` Attest: CityClek -4- DORSEY&WHITNEY LLP,ATTORNEYS,DES MOINES,IOWA Fairfax/419915-14/Sale STATE OF IOWA COUNTY OF LINN SS: CITY OF FAIRFAX 1, the undersigned, City Clerk of the City of Fairfax, do hereby certify that as such City Clerk I have in my possession or have access to the complete corporate records of the City and of its Council and officers and that I have carefully compared the transcript hereto attached With those corporate records and that the transcript hereto attached is a true, correct and complete copy of all the corporate records in relation to the sale of $335,000 General Obligation Fire Truck and Refunding Bonds, Series 2010, of the City evidencing the City's obligation under a certain Loan Agreement and that the transcript hereto attached contains a true, correct and complete statement of all the measures adopted and proceedings, acts and things had, done and performed up to the present time With respect thereto. WITNESS MY HAND this day of � L( ,2010. ,f City qlerk (Attach here a copy of the bid of the successful bidder.) -5- DORSEY&WHITNEY LLP,ATTORNEYS,DES MOINES,IOWA 08-10-' 10 10: 52 FROM-Bankers Bank 608-929-55189, T-392 P0001/0001 F-474 OFFICIAL 1311) ICOR City of FairfaxAugust 10.2010 525'''".d'anderbilt St., PO Box 337 Spoor°I7rr�rrrsiarl,rare. Fairfax, IA 522280337 Facxinrile(319),291-8028 Members of the City Council: For the $J35,000 General Obligation mire Truck and Refunding Bonds (rax Exempt), Series 2010 (tire :`IBonds") of`f1w. City of Pail-fax, ;'inn County, Iowa, (the "*City") as desoribed in the annexed 1�rreliminary Torm Shoot, which is expressly made A part hereof, we will pay you��33 °� �1Q�(no less than$331,650)pilus aecrued ilife rest from September 9,2010, if RRY, to the dale of delivery. 'me Bonds are to tear interest at the following respective razes(each rate a multiple of IA or 11100 of 1%) for Bonds of each designated maturity. MATUIt1TIRS*-JUNIK 1 Interest lnierest' prtttu°eSt Rate Rate [tate 0 2 / /c $70,000................2014; �$5.000................209 t Z. $65.000.,.,.,,,......x. 01s - • $66,000................2012Z.Re9 oj. $70,Ot)0................201�� 10 *Any commulive rrrttiuriit"es r inklo he trggregafe(l hao no mote lhrrrr Iwo t rm ioutft orf 1110 oplion r{1'fhe bhlflejt llPrrtr�rifloB: Tor'Afatudty Maturrdev. 7-em,Alaturity The;Bonds are to be exeooted and delivered to EIS in accordance with Ithc terms of this bled ac00117pariied by the trppr'0vh)9 legal opinlon of Dorsey k Whitney L1,11,, Il cs Moines, Iowa. The City is to pay for 1110 IegAl opalrtian. The Purolha.cr agrees to apial (`or CUS115 numbers and pay the fee charged by flit CUS111,Service Bur au- PURCt1ASER POTtMATr N Nnmo U _ 1� Drrect'TelClrlrprroe'a e,. r y1 - Q�• 5�.�. . lay/AMAS .i.ri lax NUmber - Addi'da, —7 siarartul-C City -/r7 P&O tail ! f'� L":mail Aclilr.i j Vld+i9rt gp tow, . Slntel�ip Tile foregoing bid was accepted and the $135,000 General Obligation lyire 'Fruok and Refunding Bonds ("fax Exempt), Series 2010,sold by resolution ofthe City of Fairfax, Iowa,on August 10,2010 CITY Or rAIRrAX ATT ST- 1, N�MIINTY, IOWA yVA�( i ` -r—rrenr�--rw r C11),Clerk �1�ul�a -----N0'1-f0AlVI'0r'WV BID--_-_ !L;'dlcrlil+rrpn aPrr•He ir►rrtrusl GG+.�'r „��q , Gross $ _3-s 7. J p.css y,e[�,lu,anlit'lu�t7iscou�ir $ c " - 00 ,true Irrtra•cst Coir $ 31e - 9t4 S7 7' ° '1'tuG Iure,rresa VaRaw thi Y36lul yams -9TA.8 1 AvcrE rc[_i 2.773 yews Information from Maggie at Speer Financial about fire department financing: Maggie is suggesting we hold the bond sale at 11;00 AM, here at the office, on 'Tuesday, August 10, 2010. That is the date of your next regular meeting. They will come to the office to open bids. They will come back that night for the city council meeting. At that meeting you will need to pass two resolutions. One to accept the bids and one to award it to the lowest bidder. Then you will need to hold a very short special meeting towards the end of August to pass two quick resolutions for the paperwork from the bonding attorney. We don't know this date yet, as we will have to wait on their paperwork. After this special meeting,, we should have the money in about one week. That would make it sometime before September 10th. I discussed this schedule with Spanky and he thought it would work just fine. Cynthia CU of(Fairfax From: City of Fairfax jfairfax@southslope.net) Sent: Wednesday, July 21, 2010 1:27 PM To: 'Maggie Burger" Subject: RF: Meeting for Additional Proceedings i Maggie, You didtell me about the needed special meeting. I have informed the city council. Thank you for the refunding information. l have forwarded your email to the city council. Cynthia From: 1Maggie Burger [mailto:mburger a@speerfinancial.com] Sent Wednesday, July 21, 2010 1.:07 PM To: City of Fairfax Subject: Fleeting for Additional Proceedings Cynthia, I wanted to make you aware that following your bond sale on Tuesday, August 10th the City will be required to take additional actions or issuance proceedings at a council meeting about 2 weeks after that. I am not sure if you only meet once a month or now if you are meeting twice a month. The additional proceedings are usually one or two resolutions, so only'110 minutes would be needed and could be done with phone in calls as well. If we sell the bonds on August 10" we will probably need the Council to meet sometime between August 19-August 27. That way we can close around September 8 or 9th and get the City their money for the firetru.ck and refunding(if it still works). Thanks Maggie Maggie Binger specspeel Financial, Inc. (3-13) 291-2077 Plione (319) 29.1-8628 Fax rab-urger@speerfina:ncial.com No virus found in this incoming message. Checked by AVG -www.avg,com Version: 9.0.851 1 Virus Database: 271.1.113019- Release Date: 07/21/10 01:36:00 City of (Fairfax From: Maggie Burger[mburger@speerfinancial.com] `Sent: Wednesday,. July 21, 2010 1:14 PM To: City of Fairfax, Subject: Refunding Run Attachments: 2010 Fairfax refunding2003.xis Cynthia, After I sent that email about issuance proceedings, I realized I owed you information on the refunding. I have attached a preliminary refunding run in Excel. On the tabs on the bottom of the Excel workbook, Page 1 is the estimated)cost of issuance(based on it proportionate share of the bond issue), page 2 is the old debt service as it stands right now for the City of Fairfax, page 3 is the estimated new debt service schedule on the bonds(based on proposed rates we expect to see) and finally page 4 is the comparison(between the old bond issue and the new one, Please give me a call with any questions,this can be sort of confusing if you are looking at it for the first time. We will monitor crates in the market and prior to sending out the preliminary package to interested buyers of the bondls,we will let you know whether we recommend keeping the refunding in the issue or not. Thanks Maggie Burger Sheer Financial, hic. (3.19) 291--2077 Phone (319) 291.-8628 Fax mburgel°@speerfiiLancial.com No virus found in this incoming message.. Checked by AVG -www.av .com Version: 9.0.851 1 Virus Database: 271.1.113019- Release Date: 07/21/10 01:36:00 City of Fairfax,Linn County,Iowa General Obligation Notes, Series 2.010 Refunding GO, Series 2003) sources & Uses Dated 0810112010( Delivered 08101/2010 Sources Of Funds Par Amount of Bonds $155,000.00 Total Sources $155,000,00 !Uses Of Funds Total Underwritees Discount (0.800%) 1,240.00 Casts of Issuance 500.00 Deposit to Current Refunding Fund 150,900.00 Rounding Amount 2,360.00 "fatal Uses $155,000,40 2010 refunding2003 I SINGLE PURPOSE 141512010 N 4,125 PM Speer Financial, Inc. Speer Financial, Inc. Public Finance Consultants Since 1954 Page 1 City of Fairfax,Linn County,Iowa General Obligation Notes,Series 2003 Total Refunded Debt Service Date Principal Coupon Interest Total P+I Fiscal Total 12/0112010 - 2,700,00 2,700.00 06/01/2011 50,000.00 3.400% 2,700.00 52,700.00 55,400.00 12/0112011 - 1,850.00 1,850.00 - 06/01/2012 50,000.00 3.600% 1,850.00 51,850.00 53,700.00 12/01/2012 - 950.00 950.00 06/01/2013 50,000,00 3.800% 950.00 541,950,00 51,900.00 Total $150,000.00 - $11,000.00 $161,000.00 - Yield Statistics Base date for Avg.Life&Avg.Coupon Calculation 8/0112010 Average Life 1.833 Years Average Coupon 3.6727273% Weighted Average Maturity(Par Basis)_ 1.833 Years Refunding Bond Information Refunding Dated Date 8/01/2010 Refunding Delivery Date 8/01/2010 03 for ref 10 1 SINGLE PURPOSE 1 41 512010 1 415 PM Speer Financial, Inc. Speer Financial, Inc. Public Finance Consultants Since 1954 Page 2 City of Fairfax,Linn County,fowa General Obligation Notes, Series 2010 (Refunding G0, Series 2003) Debt Service Schedule Date PrincipalCoupon Interest Total P+1 Fiscal Total' 08/01/2010 - 12/01/2010 - 837.50 83750 - 06/01/2011 55,000.00 1.250% 1,256.25 56,256,25 57,093,75 12/01/2011 - 912,50 912.50 - 06/01/2012 50,000,00 1.650% 912.50 50,912.50 51,825.00 12/01/2012 - 500.00 500.00 06/01/2013 50,000,00 2.000% 500.00 50,500.00 51,000.00 Total $155,000.00' $4,918.75 $159,918,75 - Yield Statistics Bond Year Dollars $279.17 Average Life 1.801 Years Average Coupon 1.7619403% Net Interest Cost(NIC) 2,2061194% True Interest Cost(TIC) 2.2176780% I3ond Yield for Arbitrage Purposes 1.7605972% All Inclusive Cast(AIC) 2,4035496% IRS Form 8038 Net Interest Cost 1,7619403% Wei hted Aver a Maturily 1,801 Years 2010refunding2G03 I SINGLEPURPOSE 1 415120'1101 425PM Speer Financial, Inc. Speer Financial, Inc. Public Finance Consultants Since 1954 Page 3 i City of Fairfax,Linn County,Iowa General Obligation Notes, Series 2010 (Refunding GO,Series 2003) Debt Service Comparison Net New Fiscal Date Total P+i DIS Old Net DIS Savings Total 08101/2010 - - 12l0112010 837.50 837,50 2,700.00 1,862.50 06/01/2011 56,256.25 56,256.25 52,700.00 (3,556.25) (1,693.75) 12/01/2011 912.50 912.50 1,850,00 937.50 06/01/2012 50,912.50 50,912,50 51,850.00 937,50 1,875,00 12/01/2012 500.00 500.00 950.00 450.00 - 06/01/2013 50,500.00 50,500.00 50,950,00 450,00 900,00 Total $159,918.75 $159,918,75 $161,000.00 51,081.25 - PV Analysis Summa Net to Neal Gross PV Debt Service Savin s 1,013,15 Net PV Cashflow Savings 9 2.4040X(AlQ 1,013,15 Contittgencyar Rounding Amount 2,360.00 Net Present Value Benefit $3,373.15 Net PV Benefit/ $150,000 Refunded Prdiace al 2,249% Net PV Benefit/ $155,000 Refund n Principal 2.176% Refunding Bond Information Refunding Dated Date 8!0112010 Refunding Delivery Date 8/01/2010 2D10refunding2003 I SINGLE PURPOSE 1 4115512010 14:25 PM Speer Financial, Inc.. Speer Financial, Inc.Public Fiinance Consultants Since 1954 Page 4 City of (Fairfax From: Bjork.Amy@dorsey,com s)ent: Friday, August 06, 2010 9:55 AM To: fairfax@souths'lope.net Cc: mburger@speerfinancial.com;james.mary@dorsey.com; Josten.Robert@dorsey.cocm Subject: Proceedings Attachments: 2nd Half GO Sale Only(Fairfax#14)-vl.doc Dear Cynthia: Attached please find proceedings for the August 10 meeting with respect to the sale of the General Obligation 'Fiire Truck and Refunding Bonds. Please see our letter at the end of the proceedings for additional details. Also, please contact me after the imeeting to let me know the date the Council will meet to authorize the terms of the Loan Agreement. Please call us with any questions. <a2nd Half GO Sale Only(Fairfax#14)-v1.1doc» Kind Regards, Amy M.Sjork Attorney,at Law DORyS,EY & WHITNEY LLP 801 Grand3900 Des Moines, IA 50309-2790 P: 515.699.3285 F: 515.283,1060 :ONFIDENTIAL COMMUNICATION E mails fiom this firm normally contain confidential and privileged material,and are for the sole use of the intended recipient. Use or distribution by an unintended recipient is prohibited,and may be a viOafion of law.if you believe that you received this e- all'.in error,please do not read this e-mail or any attached items. Please delete the e-mail and all attachments, including any copies thereof, and inform the sender that you have deleted the e-mail,all attachments and any copies thereof. Thank you. No virus found in this incoming message,. Checked by AVG-www.avg.com Version: 9.0.851 /Virus Database: 2711,1113054-Release Date: 08/06/10 02:37:00 i DORSEY DORSEY & WHITNEY LILA° .August b, 2010 VIA EMAIL Cynthia Stimson City Clerk/City Hall PO Box 337 Fairfax,Iowa 52228 Re: $335,000 General Obligation Fire Truck and Refunding Bonds, Series 2010 Our File No. 41991.5-14 Dear Cynthia: We have prepared and attach the necessary proceedings to be used at the August 10, 2010 meeting to report the bids received and to adopt the resolution selling the General Obligation Fire Truck and Refunding Bonds(the`Bonds"i to the best bidder. The attached resolution must be completed with the name of the purchaser, and Maggie Burger of Speer Financial will tabulate the bid results and provide that name to you. The proceedings attached include the following items: 1. Resolution awarding the Bonds. 2. Minutes showing the adjournment of the meeting until a later date, for adoption of the issuance resolution. Please contact me after the meeting to let me know the date that the City Council will meet to adopt the issuance resolution. 3. Certificate attesting the transcript. On August 10, 2010, the Council should meet as scheduled to consider bids received for the purchase of the Bonds and, assuming that a satisfactory bid is received,adopt the resolution awarding the Bonds, All Council Members present should vote on the adoption of the resolution, and the vote of each Council Member should be called and recorded by name. As these proceedings are completed,please return one fully executed copy to our office. If you have any questions,please contact me. Kind Regards, Amy Bjork Attachments cc: Maggie Burger ATTORNEYS AT LA'W' DORSEY & WHITNEY LLP - WWW,DORSEY.COk" T 515,283,1000 , F 515,283.105+0 801 GRAND ' SUITE 3900 DES MOINES, IOWA 50300-2790 USA CANADA EUROPE ASIA SPEER FINANCIAL INC. PUBLIC FINANCE CONSULTANTS SINCE 1954 KEVIN W.WCANNA DAVID F.PHILLIPS LARRY R BURGER DANIEL D.FORBES BARBARA L.CHEVALIER RAPHALIATA M.KFNZIF PRESIDENT SR.VICE PRESIDENT VICEPRESIDENT VICE.PRESCIENT VICEPRESDIENT VICEPRESIDENT August 10, 2010 The Honorable Jason Rabe, Mayor and Members of the City Council CITY OF FAIRFAX 525 Vanderbilt St. PO Box 337 Fairfax, IA 52228-0337 Dear Mayor Rabe and City Council Members: Bids were received today for the $335,000 General Obligation Fire Truck and Refunding Bonds, Series 2010. There were 3 bids received, which are listed at the bottom of this letter. Upon examination, it is our opinion that the bid of Bankers' Bank, Madison, Wisconsin in association with Fairfax State Savings Bank, is the best bid received, and it is further our opinion that the bid is favorable to the City and should be accepted. We therefore recommend that the Bonds be awarded to that bidder at a price of$332,990.00, plus accrued interest, if any, being at a true interest rate of 1.8748%. True Account Mana ers Interest Rate Bankers' Bank, Madison,Wisconsin...................... ..................................... 1. '748% UMB Bank, n.a., Kansas City, Missouri........................................................... 1.98'83% D.A. Davidson & Co.., Des Moines, Iowa ............................................................ 2.2013% Respectfully submitted, SPEER FINANCIAL, INC. arry P urger Vice r sident LPB1mb Enclosures SUITE 4100.ONE NORTH LASALLE STREET•CHICAGO,ILLINOIS 60602 (312)346-3700•FAX(312)346-8833 SUITE 608.531 COMMERCIAL STREET.WATERLOO,IOWA 50701.(319)291-2077.FAX(319)291-8628 SPEER FINANCIAL,INC. Not Dated $335,000 City of Fairfax Linn County, Iowa General Obligation Fire Truck And Refunding Bonds, Series 2010 Date of Sale: August 10, 2010 Average Life: 2.773 Years (Based on TIC) Bidders* Price Maturities Rates Interest Bankers" Bank, Madison, Wisconsin 99.400% 2011 1.000% 1.8748% Fairfax State Savings Bank, Fairfax, Iowa 2012 1.200% $17,368 2013 1.400% 2014 1.700% 2015 2.000% UMB Bank, n.a., Kansas City, Missouri 99.015% 2011-2012 1.000% 1.9883% 2013-2015 1.750% $18,357 D.A. Davidson& Co., Des Moines, Iowa 99.000% 2011-2012 1.000% 2.2013% 2013-2015 2.000% $20,330 *Syndicate information is provided by the underwriter. The information contained in this report is the most current available. SPEER FINANCIAL,, INC. INDEPENDENT PUBLIC FINANCE CONSULTANTS SINCE 1954 Suite 6018 o 531 Commercial Street o Waterloo,Iowa 50701 (319)291-2077 o FAX(319)291-'81628 Suite 4100 a One North LaSalle Street o Chicago,Illinois,60602 (312)346-3700 o FAX(312)346-8833 FINAL TERM SHEET CITY OF FAIRFA LINN COUNTY, IO' A $335,000 GENERAL OBLIGATION FIRE TRUCK AND REFUNDING BONDS, (TAX EXEMPT), SERIES 2010 Dated Date: September 9, 2010 Sale Date: August 10,2010 Date of Closing: September 9, 2010 Issuance Amount: $335,000 Purchase Price: $'332,990.00 plus accrued interest,if any,from September 9,2010. Purchaser: Bankers' Bank, Madison, Wisconsin, in association with Fairfax State Savings Bank,Fairfax,Iowa. Interest Due: Interest is payable semi-annually on December I and June 1, commencing December 1, 2010, SPEER FINANCIAL,INC. FINAL Term Sheet CITY OF FAIRFAX,LINN COUNTY,IOWA $335,000 General Obligation Fire Truck and Refunding Bonds, Series 2010 Page 2 of 4 Principal Amounts, Maturities, Interest Rates and Yields: Principal amounts,maturities, interest rates and yields for the Bonds are set forth below. Principal Due Interest Principal Due Interest Amount June 1 Rate Yield Amount June 1 Rate Yield $65,000.........2011 1.000% 1,000% $70,000.........2014 1.700% 1,71010% $65,000.........2012 1.200% 1.200% $70,000.........2015 2.000% 2.01010'/4 $65,000.........2013 1.400% 1.400% Purpose: The Bond proceeds will be to: (i) currently refund the City's outstanding General Obligation Corporate Purpose Notes, Series 2003,(ii)acquire a fire truck and(iii)pay the cost of issuance of the Bonds. No Optional Redemption: The Bonds will be Non-Callable. Loan Agreement: The City and the purchaser will enter into a Loan Agreement providing fora loan to the City in a principal amount equal to the principal amount of the Bonds, and the Bonds will be issued in evidence of the City's obligation to repay the amounts payable under the Loan Agreement. Security: The Bonds will constitute valid and legally binding general obligations of the City, payable both as to principal and interest from unlimited ad valorem taxes levied against all taxable property in the City. Legal Opinion: The opinion of Dorsey&Whitney LLP,Des Moines,Iowa,as to the legality ofthe Bonds will be provided by the City. SPEER FINANCIAL.,,INC. FINAL Term. Sheet CITY OF FAIRFAX, LINN COUN'T'Y, IOWA $335;000 General Obligation Fire Truck and Refunding Bonds, Series 2010 Page 3 of 4 Federal and State Tax Considerations: The opinion of Bond Counsel will state that under present laws and rulings, interest on the Bonds will be excluded from gross income for federal income tax purposes and will not be an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations under the Internal Revenue Code of 1986(the "Code"), and,for the purpose of computing the alternative minimum tax imposed on corporations, such interest will be taken into account in determining adjusted current earnings. There may be certain other federal tax consequences to the ownership of the Bonds by certain taxpayers,including without limitation,corporations subject to:the branch profits tax,financial institutions,certain insurance companies, certain S corporations, individual recipients of Social Security or Railroad Retirement benefits and taxpayers who may be deemed to have incurred (or continued) indebtedness to purchase or carry tax exempt obligations. Bond Counsel will express no opinion with respect to such other federal tax consequences to owners of the Bonds. Prospective purchasers of the Bonds should consult with their tax advisers as to such matters. Bank Qualification: The Bonds will be designated as"qualified tax exempt obligations", Paying Agent/Registrar: Bankers Trust Company,Des Moines, Iowa. Denominations: $.5.,000 and integral multiples of$5,000 in excess thereof Authorization: The Bonds are being issued pursuant to authority established in the Code of Iowa, Chapter 3 84 and all laws amendatory thereof and supplementary thereto,and in conformity with a resolution of the City Council duly passed and approved. Financial Information: Most recent financial statements for the fiscal year ending June 30, 2009. Financial statements of the City for prior years are available upon request of the Purchaser. Official Statement: The City will not produce an Official (Statement for the Bonds. SPEER FINANCIAL,INC. FINAL Term Sheet CITY OF FAIRFAX, LINN COUNTY, IOWA $335,000 General Obligation Fire Truck and Refunding Bonds, Series 2010 Page 4 of 4 Expenses: The City will pay for the legal opinion and the financial advisor"s fee. CUSIP numbers are at the cost of the purchaser. No Credit bating: A separate credit rating will not be provided for the Bonds. Purchaser Representations: At closing, the City will deliver one printed Bond per maturity. The City will require certain representations from the successful bidder to establish and acknowledge that registration of the Bonds is currently not required under the Securities Act of 1933,as amended,and the Bonds have not been qualified under the securities laws of Iowa or any other state or jurisdiction. Any sale or transfer of the Bonds may be made by the successful bidder only in accordance with such laws. Secondary Market Disclosure: Participating underwriters in the primary offering of the Bonds need not comply with paragraph(b)(5)of Rule 1502-12 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934, because the aggregate principal amount of the Bonds and any other securities required to be integrated with the Bonds is less than $1,000,000. Upon request,the City will provide its annual financial statements. The City: City of Fairfax, Linn County, Iowa, Contact: Cynthia Stimson, City Clerk PO Box 337, 525 ''Vanderbilt St. Fairfax, IA 52228-0337 (319) 846-2204 telephone (319) 846-3480 facsimile Financial Advisor: Speer Financial, Inc., Waterloo, Iowa/Chicago, Illinois. Contacts: Larry Burger,Vice President Maggie Burger,Financial Analyst (319)291-2077 telephone (319) 291-8628 facsimile 08-10`10 10:52 FROM-Bankers Bank 608-829-515189 T-392 P00O11/'0001 F-474 OFFICIAL BID FORK City of Fairfax August 10,2010 525"Vandeitlit St., PO Sox 337 Spoor Financial, fire. I"airrfaA, to 52228-0337 Facsimlle(319)2914628 Members of the City Council: For the $335,000 General Obligation Nre Track and Refunding Bonds (rax Exempt), Sodas 2010 (the "'Bonds") of(lie City of Fairfax, Linn County, Iowa, (titre "City") as described In the annexed Preliminary Tailm Shoot, whioh is expzvssly made a part hereof,we will pay yom$ 3 " _(pro less than 5331,650)plus accrued interest from Septetnbor%2010,if any, to the date of dolivery. The Bonds ar'e to bear interest at the following respective rates(each rate a multiple of 1/9 or 1/100 of 1%) for Bonds of each designated maturity, MATURITIES*,JUNg I lnibresi Interest interest Rate Rate Carte 8135,000................2011�% $65.000.....,..........2013/ �°lo $70,000................2 0 1 V 'A�9% 906,000................2012 °A $70,OOt!................2i1%e_- /o *AnT vensecalive onairtrities may be aggregateel boo no mote than two terra bonds Irl Me option of the bidder, Mrrrrrriti�l: Terni Haturity Muturlrlesr r'drnr maturlry The Bonds are to be executed and delivered to us in accordance with the terms of this Wld accompanied by the appfoving legal l opinion of Dorsey & Whit»ey LLP, Inas Moines, Iowa, The City is to 'pay for tho legal opinion The Purchaser agrees to appily for CUSIP nurnbevs and pay the fee charged by the CV$IP Service Bureau. PURCIIASER iNMRMATION �V,.1rsS 0/j -rh I Pr-AK S7rVC- Narrre �AN ,r� Dirrct'relC,slrtrra wtQ. • ,5 . 13Y7�& AS S« AWRfiP— Fax Number d�• �' S"�' 7M /Mr-JF Rf�l Signature City 8mall Adds A6 A*0lW � The foregoing bid was accepted' afid the $335,000 General Obligation lire'Truck and Refunding Bonds(Tax Exempt), Series 2010,sold by resolution of the City,of Fairfax,Iowa,on August 10,2010 CITY Or CAIrcrAX ATTEST: LINN COUNTY, IOWA Clly CIO)* - Mayo), -----No,r PAIVr OF V11 111D--- $c�lc�dtu! riron Irr�arrurt c'oa't'° Grass lnler st $ � • 14st fWalAilmilvP111a Ulscou 1 $ + Z - 60 ¢to Ott t p 3904 Tru hat tRme To 1,1113and Years 928.81 Avco a t ill1 2.773 -ears OFFICIAL DID FOR City of Fairfax August 10,2010 525 Vanderbilt St.,PO Box 337 Spear°Financial,Irra. Fairfax, IA 52228-0337 Pomimile(319)2914628 Members of the City Council: For the $335,000 Oeneral Obligation lire 'Truck and Refunding Bonds (Tax Exempt), Series 2010 (1he":Bonds") of the City of I asirfax, Linn County, lower, (tllte "City") as described in the annexed Ir'roliminary 'fern, Sheet, which is expressly made a part hereof;we will pay you$ a5l aI mo. __----(no less than$331,650)pilus accrued Interest from September 91,2010,if any, to the date ofdelivory. The Bonds arse to beat,interest at the following respective raves(each rate a multiple of 1/8 oir 1/100 of l%) for Bonds of each designated maturity. MATUIUTIES*-JUNE 1 Interest. Interest lurtcrest Rate hate hate $65,000................2011 loo A $65.000.........,,....2019 LIT °la $70,ODO................2014 1—,M% T,63,000................2012 11. bD $70,000..... ..........2015 "ilriy consecullve rrr(durldes muy he aggraharad hrte no mare than five ter+;'r bonds at rhe opliolr ojtlre bidder. rt9ulrrrltics: 1. l - Term mewrir}+ Qf Nltrrrrrlrl ,s:� ?'err:r hmlrrrltj, The Bonds are to be executed and delivered to tis In accordance with the terms of this bier occonipanied by the approving 1cgatl opinion or Dorsey & Whitney LLII', Des Moines, Iowa. The City is to pay for the legal opinion, The Purchaser agrees to apply for CUSIP numbers and pay the fee charged by the CUSIP Servlce Bureau, JrkJRCHASER 1NJArQRMATI N Name ,TV 1 V1�� ,e f n�A.. DIvecl Telephone No. Ey Edsb In &Q?V a 1 Fax Number ��. •��� — �3� R I Address 0�0 CTI �/ SlBnature y 4 My r 13inail Address riS�I'1. �O b 11i SI:ytWJip The foregoing; bid was accepted and the $335,000 General Obligation Ir 'Truck and Refunding Bonds (rax C;xempt), Series 2010,solei by resolution of the Clly of Fairfax, Iowa,on Aul;ust 10,2010 CITY Or FAIRFAX A71'EST: LIMN COUNTY,IOWA C11y C lej-k Ada�arr "` ---.-rtal•IjAlt'r ar••rlal:Iota.,-.;. "�' �- `aicrslalion of rare hrrarasr mli C3rnss lutrairest $ I S S t.css )r s'AlUmMus 1313coant , 'i'sxuc Im urest Cos S 'Prue Imesysa Rate - Totalt omi'hr'asmm 928.81 Akvi-jiga,Lire 2.773 esus AUG-10-2010 TUE 1032 AM RUAN SECURITIES FA,X NO. 515 471 2702 P. 01/01 OFFICIAL BTI] FORM City of Fairfax August 10,2010 525 Vanderbilt St., PO Bax 337 Slo, irrarre>aI, lrr. Fairfax, IA 52228-0337 ooesipillr 19)291.8628 members of the City Cntrnoil; For the $335,000 General Obligation fire Truck and Refunding Bonds (Tax Exempt), series ma (Ilse"''Bonds") of the City of Fairfax, Linn County, Iowa, Mite "'"City") its described in the annexed Preliminary Term Sheet, which Is expressly made a partt hereof,we will pay you$ 33 .69-0 (no less than$331,650)plus accrued interest frorr, Septarrtber 9, 2010, 1f any, to the date of delivery, The Bonds am b bear interest at the following respective rates(each rate a multiple of its or 11100 of 1%) for Bonds of each designated maturity, MATURITIES*-JUNE 1 Interest Interest interest jj Rata Rate Intra $B5,1KJ0................2011 1. o $55,OQ0................2013 . % $70,000................20114 $66,000..._..........2012 ._00A $70,000...... *Arry r-misera,rllve malirrilles may be aggrepled Into no more their tivo form homels a1 ll,e 0,pikit of the lrlxlticr, Alaluel'lles. 101 Tmt jtalur1& Z of Z. r ' 1%? 30,"09 D% N.S.0a0 P z.,o The Bonds are to be execLrted and delivered to us In accordance with the tecirrs of this bid accompanied by the approving legal opinion of Dorsey& Whitney I�1 11p,,, Des Moines, Iowa. The City is 'try pay for the legal opinion. The Purchaser agrees to apply lot,CUSIP numbers and p4y the fee.charged by Ilia CUSIP Service laureau. Pt1RCHASER INFOItMATION Name TI.Ason Dilut'17c1cphooeI6o. .J^�� �1 Z"7 4 . By Fax Neen^rl>el' ✓� Address 6��� Signature esu aes, mmil Address 56A,2el6"4o p[�a _t:v- State/Lip The foregoing bid was accepted and the $335,000 Getleral Obligation Fire 'Truck and Refunding Bonds (Tax I::xcmpt), Sarles2010,sold by resolution-ofthe City of Fairfax, Iowa,on August 10,20,10 CITY OF FAIRFAX ATTEST: LINNCOUNTY, IOWA Cily Clerk Adqym. ...�..r.,,,� -----NOT PART'W T HI37 DID.•••. - K..irla,lmim eel',•r , mara l eca,r, e�sx Ifateertast sj " -s o Loss S S'la Tois $ 3 D In1mrast Rate 2.2J 13'-6$ % Total ti nt' cam Average 1,11-a 1 2.773 years � r. ,SPEER FINANCIAL,INC. City of Fairfax, Linn County,Iowa $335,000 General Obligation Fire Truck and Refunding Bonds, Series 2010 **FINAL** Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 09/09/2010 - 12/01/2010 - 1,122,94 1J22.94 06/01/2011 65,000,00 1.000% 2,465.00 67,465.00 69,587.94 12/01/2011 - 2,140.00 2,140,00 06/01/2012 65,000,00 1.200% 2,140.00 67,140.00 69,280.100 12/0112012 - - 1,750.00 1,750.00 - 06/01/2013 65,000.00 1.400% 1,750.00 66,750.00 68,501100 12/01/2013 - 1,295.00 1,295.00 - 06/01/2014 70,000.00 1.700% 1,295.00 71,295.00 72,590.00 12/0112014 - - 700.00 700.00 - 06/01/2015 70,000.00 2.000% 700.00 70,700,00 71,400.00 Total $335,000.00 $15,357.94 5350,357.94 Yield Statistics Bland Year Dollars $928.81 Average Life 2.773 Years Avera e Coupon 1.65351511% Net Interest Cost(NIC) 1.8699221% 'True Interest Cost(TIC) 27 1,8748731% Bond Yield for Arbitrage Purposes1,65067690/a All Indtisive Cost(AIC) 1.8748731% IRS Form 8038 Net Interest Cost 1.6535151% Wjjbred Average Maturity 2,773 Years 10 Falrfaix Fire Truck&A l SINGLE PURPOSE WI6/210101 11:16 AM Speer Financial, Inc. �Public Finance Page 1 SPEER FINANCIAL,INC. City of Fairfax,Limn County,Iowa $155,000 General Obligation Refunding Bonds, Series 2010 **FINAL** Sources & Uses Dated 09/09/2010 1 Delivered 09/0912010 Sources Of Funds Par Amount of Bonds $155,000,00 i TWO Sources $155,000,00 Uses Of Funds Total Underwriter's Discount (0.581%) 900„00 Costs of Issuance 500.00 Deposit to Current Refunding Fund 151,4'0.00 Rounding Amount 2,130.00 Total Uses SI55,000.00 2010retunding2003 I SWGLEPURPOSE 1 81101201.0 1 1115AM Speer Financial, Inc. Speer Financial, Inc. Public Finance Consultants Since 1954 Pelle 1 SPEER FINANCIAL,INC. City of Fairfax,Linn County,Iowa General Obligation Notes, Series 2043 Total Refunded Debt Service Date Principal Coupon Interest Total P+I Fiscal Total! 12/01/2010 - - 2,700.00 2,700.00 06/01/2011 50,000.00 3.400% 2,700.00 52,700.00 55,400.'00 12/01/2011 - 1,850.00 1,850,00 06/01/2012 50,000.00' 3.600% 1,850,00 51,850.00 53,700.00 12/01/2012 - 950,00 950.00 06/01/2013 50,000,00' 3,800% 950.00 50,950.00 51,900.00 Total $150,000.00' - $11,000.00' 5161,000.00 Yield Statistics Base date for Avg.Life&Avg.Coupon Calculation 9/09/2010 Average Life _ 1,728 Years Average Coupon 3.6771704% Weighted Average Maturity(Par Basis) 1.728 Year's Refunding Bond Information Refunding Dated Date 9/09/201.0 Refunding Delivery Date 9/09/2010 03 for ref 10 1 SINGLE PURPOSE 1 811012010 1 11:3.5 AM Speer Financial, Inc. Speer Financial, Inc. Public Finance Consultants Since 1954 Page 2 SPEER FINANCIAL.,,INC. i City of Fairfax, Linn County,Iowa $155,000 General Obligation Refunding Bonds, Series 2010 **FINAL** Debt Service Schedule Cate Principal Coupon Interest Total P+1 Fiscal Total 09/09/2010 - - 12101/2010 - 7 421.39 421.39 06/01/2011 55,000.00 1.000% 925.00 55,925.00 56,346,39 12101/2011 - - 650.00 650.00 06101/2012 50,000.00 1,200% 650,00 50,650,00 51,300:00 12101/2012 - - 350,00 350.00 06(0112013 50,000.00 1.400% 350,00 50,350.00 50,700;00 Total $155,000.00 - $3,346,39 $158,346.39 - Yield Statistics Bond Year Dollars $262,.81. Average Life 1.696 Year's Average Coupon 1.2733331% Net Interest Cost(NIC) 1.61579160/c True Interest Cost(TIC) 1,6225161'% Bond Yield for Arbitrage Purposes 1.2729341'% All Inclusive Cost(AIC) 1.8180889% IRS Form 8038 Net Interest Cost 1.2733331'% Weighted Average Maturity 1.696 Years 12010 relunding20D3 1 SINGLE PURPOSE 1 611012010 1 11;35 AM Speer Financial, Inc. Speer Financial, Inc. Public Finance Consultants Since 1954 Page 3 SPEER FINANCIAL,INC. City of Fairfax,Linn County,Iowa $155,000 General Obligation Refunding Bonds, Series 2010 **FINAL* Debt Service Comparison Net New Fiscal Date Total P+1 DIS Old Net DIS Savings Total 09/09/2010 _ _ 12/01/2010 421.39 421,39 2,700.00 2,278.61 06/01/2011 55,925,00 55,925,00 52,700.00 (3,225,00) (946.39) 12/01/2011 650.00 650.00 1,850,00 1,200,00 06/01/2012 50,650.00 50,650.00 51,850.00 1,200,00 2,400.00 12/01/2012 350.00 350.00 950.00 600.00 - 06/01/2013 50,350.00 50,350,00 50,950,00 600.00 1,200;00 Total $158,346.39 $155,346.39 $161,000,00 $2,653.61 PV Analysis Summa Net to Net) Gross PV Debt Service Savings 2,570„51 Net PV Cashflow Savings 1.818%(ATC) 2,570.51_ Contingency or Rounding Amount 2,130'•0'0 Net Present Value Benefit $4,700,51 Net PV Benefit/ $150,000 Refunded Principal 3.134% Net PV Benefit/ $155,000 Refunding Principal 3.033/0 Refunding Bond Information Refunding Dated Data 9/09120110 Refunding Delivery Date 9/09/20110 2010 refunding2003 I SINGLE PURPOSE { 8/10/20101 11,36 AM Speer Financial, Inc. Speer Financial, Inc. Public Finance Consultants Since 1954 Page SPEER FINANCIAL, INC. PUBLIC FINANCE CONSULTANTS SINCE 1951 KFVIN W.McCANNA DAVID P.PHILLIPS'S LARRY Y.BURGER DANIEL D.FORIB1LS BARBARA L.CHEVALIER RAPHALLATAMv KFNZIP, PRFCII]ENT SR.VICLS PRESIDPEN] VICE PRESRLJGNT VICEPRESR7UIN'T VICE PRFSDiFNI' VICE PRESIDFNT August 10, 2010 The Honorable Jason Rabe,Mayor And Members of the City Council CITY OF FAIRFAX 525 Vanderbilt St. PO Box 337 Fairfax,IA 52228-0337 Dear Mayor Rabe and City Council Members; Bids were received today for the $335,000 General Obligation Fire Track and Refunding ]Bonds, Series 2010. There were bids received, which are listed at the bottom of this letter in accordance with the attached.signed bids. True Account Managers Interest Rate Bankers' Bank, Madison, Wisconsin...................:.... .........,...................... '% D.A. Davidson& Co.,Des Moines,Iowa............................................. 9 u - '°/a Hutchinson, Shockey,Erley& Co., Chicago, Illinois........... ................... % Northland Securities, Minneapolis, Minnesota..................... ................... % UMB Bank,n.a., Kansas City,Missouri ................................................... i•% ................................................ % ............................----............ % Respectfully submitted, SPEER FINANCIAL,INC. ger, V' President LB/mb Enclosures SUITE 4100.ONE NORTH LASALLE STREET.CHICAGO,ILLINOIS 60602 (312)346-3700.FAX(312)346-8833 SUITE 608.531 COMMERCIAL STREET^WATERLOO,IOWA 50701.(3191)2912077.FAX(319)2918628 08/10/2010 11:06 FAX 919 291 8628 SPEER FINANCIAL Z 002 Uu AV a0 lei,A Avri-15aixers bat'rlt t5ldli-1S'1y-55$9 T-392 P0001/0001 -979 OFFICIAL 1310 FORM City of Fairfax August 10,2010 525 Varrldruir It St.,PO Box 337 Spaasr Phianried,hm Phlrfkx, iA 52228.0337 Fousiinih,(319)391-6628 Members of the City Cour)ei1: 1~or IN $335,000 Gencral Obligatierra Fire Ti tick and 1tefund1llb Doltds (TAx 1:xen11)t), Serley 2010 (lhe "Sond5.l of elle City of l"air•fax, Linn County, lawn, ('lie "City")a5 described in the annexed Arelitt ihiary Toni Shoot, which is expressly nia,de a part hereof,wC will pay yotl S,�3a2 `[ ' '11�'�(no less than$331,650)plus aocrtred Interest fro)tll Sel)Ie1r1b(1,r 9,20101,ifsay, to the date of delivery, The Bonds bear interest 0t U)s fallowing respective tares(each rate a multiple of 118 or 11100 of t°.b) for Bonds of each designated mawrity. MAWRITlCS*.JUN8 I Interest lntarest lnter'est Rees Rate Rate ................201 t L` '#A $65.000_.............201z/W% $70,000................2014 e! X% S 05,000'..............2012 Z-�% $70,000...... ...... .201 m *Alq,CorrrocUrive rrr11rrirlila8 mala be ag r'egared inlp rro►more 11san rrvu ferz?1 hnrrets III I Q nprlarr of Ilea bkfdsr'. /1#rrrrrrilie.�: ^ 7'rrrr IMderrrrrify Mrrrurirles,' rarm"IfurrlUs_ Thr Bonds are to be excetited and deliYared to ars in accordance with the temis of this bid accompanied by thr,trppeoving legal opir►ion of Dorsey & Whilney LLP, De,s Moia cs, Iowa. The City is to pay for the legal opinion. The Furehaser agrees w applyfairCUSIP nurllbers and pay tite fee charged by the CUSIP Service Bureati. PURCHASD,R rnr TWON r w/ i0,r-AX Noma �i� � Direor'1'�Iri�lr4nu Ne, i �• � �.Z By &wiLAS.3. �.(IY�Kr�r �n lynx Number Addiiss ?7 �r��c� f � Signnlurc / tally !"/►��I�LOI�I 11—S- 7�'� L`auntl Atldres 'r.�f/tOiC_C � AO+h4,-,. (, The foregoing Sid was aeoelltod aid the $335,000 General Obligation Eire Tru,* arld Refunding Sands (Tax 1:"Xiernilt), Ser¢s 2010,sold by resolubon of tlic City of'Fairfax, Iowa,ori August 10.2010 CITY OF I'A11VAX ATTEST- LINN COUN'1 ,110'WA ... - Ciry Clerk � hiulJor PAfVr or't'r1I BID----- ((,1flClliil+Ion lYna 6ilrruw�4jb�' _ QkVIS Inaelr$t J�� Lcss emrunlltkltart111Gen�ut S o? 0 to. 2-0 Tirkto lllwesl Cost 317, >?& a� Tru 161L&Cst ILoat 7 Tolal Hand Yeats 490 1 Aron 'a Lilt 2.773 yow 08/10/20110 11:06 FAX 319 291 8628 SPEER FINANCIAL fj003 OTTICIAL DID FORM City ofFtrirfax August 10,2010 525 Vanderbilt St'., PO Box 337 Spas),Phicinciat. Inc. i"aairlrux,IA 52228-0337 Idacsimi(o (319)291.8x 28 Nlenlbers or the City Cotlncll, For thr $335,000()ener,al Obligation Ihir°e 'Truck tmel Refunding 3olids Cray. 13'xo Mat), Scries 2010 (the "BolutO)orilhe 1iy or Faidag, Linn Comity, lova, (the 'City")tis descfibed in r11G tulnexed Prclinlitlary'rertn Street, which is expressly math(Ifi part'VtereaF,we will pay you 5 - (no less thon$331,650)talus trctrued interesl From Svptomber9,2010, ifmly, to Idlae(trate of delivaty. ThD Bonds are to benr'interest nt the followir+g respective rars s poach rate a multiple of 118 or 11100 of I%) for Dionds of ct,0 designale(t maturity. MATURITIES"-JUNE I I n terost Interest 4144 I CsS Rate state Raw L6S,aaa................201t ,On °k $5.00D,,,,..,.........2013 r�5 % T0,000,..,.,.,,.,.....261d LU— -1/4 °�Ir+3cnn.sucvrrNa u+rrr+ullJct rtrrrlr he aggrageifad fAro Fru rrtnra 0101111100 40111 IM111117 rti(116!C11Jrinlr of rile L1drlei- . rHurrrrtrfes: - Tdrarr Alrrtrrrirj+ rarrn A4raud(%,QQJ S The I39tlds tiro to be executed as)d delivered to US 111 acC64qtiCe with the terms of Us bill atct mpaniccl by the ttppraving leg,ril opinion of Dorsey & W1111nrsy LLP, Des Moinrs, Iowa. The City is to ptiy rot- the legtat opi[1ion. The Furchastr-agrees M apply for CUSIP numbers and pay the fes:charged by the CUSIP Set'Yice Burcatt. PURCHASCR INF01tMA"1 N Nnnw V1 � - A .GLc D+ivct'frkcplaonc �a�r�� t3y {(} Nkx Number' �' ILr --w-3-'��1 /�� Address 01 Q ! 'A F ll IU. tsh&� r ci[y t",J y ! I;IM11 cEdresc .s`�5�n,_ r0 IIW r N3' Stnic/1:iry 1"11c Foregoing bid was etocepml and the $335,000 GCnerat Obliption Vire Trvok uatd Refimclina Bonds(Tw( r,:xcmpt1, Sake 2010,sold by resolution orthe City of rairvttx, Iowa:on/August 10,20)0 CITY OF fAl1~.i".AX LINN COUNTY,IOWA, ... .�....,... CJi3r Clerk NO1'PAIV I'UI"I'N fl DID..... (vas brtlrar nftrrre inrdr•nrf myu C311M1111019s1 5 1S �p bass tremiurttlt'"1urc(�i;iuouitt � :�, a t'rva hriare,s tEast S ' , E'nt�tl9o1 yeall 4ZS.H1 M-01-" a[..ifc 2.173 dura 08/10/2'010 11:07 FAX 319 291 8828 SPEER FINANCIAL 0'004 AUG-10-2010 TUE 10:32 AM RUAN SECURITIES FAX NO, 515 471 2702 P 011/01 OFFICIAL BID FORM A City of 1.airfax ugcrst 10,20110 525 'onderbiltSt..PO I3ax 337 �Rj�aa+ rlrrcrrrtletd, Inc". I-airfox,IA 52228.0337 r'acsfniile (3J 9)291.3628 Mcn*ers of the Chy Coeutioil, For•iho $335,000 General Obliblttlon Fire '1'ruok Knd Rolunding hands (Tax 'Cxempt), Sorfex 2010 (tile "Don s'"",1 of the City of(Fairfax, Linn County, larva, the "City") as described in the annexed Prolimilnary Term Sheet, which is exlitcSsly made a Pot 11012 0f.we will pay you$ 3 �i16 S (Flo less than$331,650)plus accrued imerest frmn Septcinber 9, 2010!,0"Anyt to the date of delivery, The Bonds are to bear interest rpt die following respective raies(mch Data a multiple of 118 Or 111001 of I%) for l§o1lds 6f each designated maturity, MATURIT1CS*-JUNI✓ t nteresi Interest l metrst Rate Rate Rkdo .85,000.,, 2011 1. 0 u1, 6 651000-..............2013 '�.f) '� $70,000,_............2014 $84,000................2012 J r0 °10 $70,000................2015 1AIIP eu,t,cecadve mallrri#es mo be rrggreguled 114/0/40 more f1ma hill remix boads'rrl IN a option n(the bidder. mulrrrmes: 7 oil V'Z_ Tarim rlltltif3+ Z at Z Afalrlrrlles' 17:�t Tc�r 4 Alatterirj, -- t 10,00v 49 -(.oye000 � 'v The Bonds mvc to be executed and delivered t6 us In aecordnnce with the teirrms of tills bid accompanii2 I by the app'trovim, legal opitlion of Dorsey & Whitney (.Lis, Ties (Moines, Iowa. The City is to pay for the legal opinion. The Purchaser 4r,t;rests to :apply for CUSIP numbers and pay the fee charged by tile CUSIP Service Rilreatt. EkJUCNASER INFOttMATION l Nrrine f3iroct'rclephone No. f 7 ' Z 7Z.1 13Y rr/ /+ FaxHumbet. 579— i..(.-1 '7 OZ Address �Cb CPrV ,ko-e, .. Simon. A City *�. ,'Oe5 lhnoit Addrey 't 1 tJ1&"r3a�1 � 'ho„co-W) statLlLip '! U The foregoing bid was accepted and the $335,000 General Obligation Fire "T"ruck and Rellinding 130ndS (Ca*t 'fi'act:MPT), Series'2110,sold by res0lutf0r1,OfThe City of Falrfax, Iowa,on August 10,2010 CITY Oi`F,rn,l'III7AX ATTEST: LINN cowry, 10WA 01)+CJerk rYlcrl+crl �•�,ivt)'1'Pn R'r a1r -313M �_.�....�- (C°rflC•frlruiWlP/rru�Ir1l�rra7 ccvJ Gross Imerest x s /,ass fir'<i r ,I Disco t 3 3 s-0 True Interest Com S ZrI 3 3D '1'rva lnroroat lusrtr "L.2-0 176,9 Tolid lamKi Ycnrs 928.81 Average Lie 1.773 uom Fairfax/419915-141 Closing Cert&Ur CLOSING CERTIFICATE We, the undersigned Mayor and City Clerk, of the City of Fairfax (the "City"), in Linn County, Iowa, do hereby certify that we are now and were at the time of the execution of the City's $335,000 General Obligation Fire Truck and Refunding Bonds, Series 2010, dated September 9, 2010 (the "Bonds"), the officers respectively above indicated; and that in pursuance of Chapter 384 of the Code of Iowa, a resolution adopted by the City Council on August 24, 2010 (the "Resolution"), and a loan agreement dated as of'September 9, 2010 (the "Loan Agreement"), by and between the City and Bankers' Bank, Madison, Wisconsin (the "Purchaser"), the Bonds have been heretofore lawfully authorized and this day by us lawfully issued and delivered to or upon the direction of the Purchaser and pursuant to the Loan Agreement, the City has received $332,990, receipt of which is hereby acknowledged, which amount represents the par amount of the Bonds ($335,000.00), minus underwriter's discount ($2,010.00). The Bonds mature on June 1 in each of the years, in the respective principal amounts and bear interest payable semiannually, commencing December 1, 2010, as set forth in the.Resolution. Each of the Bonds has been executed with the facsimile signatures of the aforesaid officers, with a facsimile of the official seal of the City imprinted thereon; and the City has authorized and directed that the Bonds be authenticated by Bankers Trust Company, ➢fees Moines, Iowa, as the Registrar and Paying Agent (the "Registrar"), and registered in the names of the owners on the City's registration records maintained by the Registrar. We further certify that the Bonds are being issued to evidence the City's obligation under the Loan Agreement entered into by the City for the purpose of paying the costs, to that extent, of acquiring a fire truck (the "Project"), and refunding the outstanding portion of the City's General Obligation Corporate Purpose Notes, dated March 1, 2003 (the "Refunded Obligations"). We further certify that no controversy or litigation is pending, prayed or threatened involving the incorporation, organization, existence or boundaries of the City, or the titles of the aforesaid officers to their respective positions, or the validity of the Bonds, or the power and duty of the City to provide and apply adequate taxes for the full and prompt payment of the principal of and interest on the Bonds, and that none of the proceedings incident to the authorization and issuance of the Bonds has been repealed or rescinded. We further certify that no appeal of the decision of the City Council to enter into the Loan Agreement or to issue the Bonds has been taken to the district court. We further certify that all meetings held in connection with the Bonds were open to the public at a place reasonably accessible to the public and that notice was given at least 24 hours prior to the commencement of all meetings by advising the news media who requested notice of the time, date, place and the tentative agenda and by posting such notice and agenda at the City Hall or principal office of the City on a bulletin board or other prominent place which is easily accessible to the public and is the place designated for the purpose of posting notices of meetings. -1- DORSEY&WHITNEY LLP,ATTORNEYS,DES MOINES,IOWA Fairfax 1419915-14/Closing Cert&Ur We further certify as follows: 1. The net sales proceeds of the Bonds are $335,000.00 (the "Net Sales Proceeds"), the salve being the Issue Price (hereinafter defined)thereof. 2. The total costs of the Project, including engineering fees (the "Total Project Costs") are estimated to be at least$335,000.00. 3. The estimated sources and uses of funds in connection with the Bonds are as follows: ..............._... ...m_� _�_. �_..._..... _-_a_-...o._-.-_-..._ __....._", SOURCES Par amount of Bonds $335,000.00 ....................... .. . . .. ....._... ., $335,000.00 Underwriter's Discount - _ $2,010.00 .Costs of Issuance $10,050.00 Project Fund $171,470.00 Refunded Obligations F--'—s 1-51,470.00 $335,000.00' a. $12,060.00 of the Net Sales Proceeds will be used to pay costs of issuance, including the underwriter's discount,within 45 days of the date hereof, and until so applied, will be invested by the City without restriction as to yield. b. $151,470..00 of the Net Sales Proceeds will be used for the refunding of the Refunded Obligations on October 1, 2010, and until so applied, will be invested by the City without restriction as to yield.. C. $171,470.00 (the "Project Net Sales Proceeds") will be used to pay the costs of the Project in accordance with Section 4 hereinafter set forth. 4. The Project Net Sales Proceeds, including investment earnings thereon, will be invested by the City without restriction as to yield for a period not to exceed three years from the date hereof (the "Three Year 'Temporary Period"), the following three tests being reasonably expected to be satisfied by the City: (a) Time Test: The City has entered into or, within six months of the date hereof, will enter into binding contracts for the Project with third parties (e.g. engineers or contractors); -2- DORSEY,&WHITNEY LLP,ATTORNEYS,DES MOE14ES,IOWA Fairfax!419915-141 Closing Cert&Ltr (i) which are not subject to contingencies directly or indirectly within the City's control; (ii) which provide for the payment by the City to such third parties of an amount equal to at least 5% of the Project Net Sales Proceeds•, (b) Expenditure Test: At least 85% of the Project Net Sales Proceeds will be applied to the payment of Total Project Costs within the Three Year Temporary Period; and (c) Due Diligence,Test: Acquisition and construction of the Project to completion and application of the Project Net Sales Proceeds to the payment of Total Project Costs will proceed with due diligence. 5. The Bonds are payable from ad valorem taxes levied against all taxable property within the City which will be collected in a Debt Service Fund and applied to the payment of interest on the Bonds on each June 1 and December 1 and principal of the Bonds on each June 1 (the 12-month period ending on each June 1 being herein referred to as a`Bond Year"); the Debt Service Fund is used primarily to achieve a proper matching of taxes with principal and interest payments within each Bond Year; the Debt Service Fund will be depleted at least once each Bond Year except for a reasonable carryover amount not to exceed the greater of(i) the earnings on the fund for the immediately preceding Bond Year; or (ii) 1 "12 of the principal and interest payments on the Bonds for the immediately preceding Bond Year; amounts on deposit in the Debt Service Fund will be invested by the City without restriction as to yield for a period of 13 months after their date of deposit. 6. None of the Project Net Sales Proceeds will be used to reimburse the City for prior expenditures, except for(i)expenditures made not more than 64 days prior to June 8,20110; (ii) costs of issuance of the Bonds; (iii)costs aggregating an amount not in excess of the lesser of $100,000 or 5% of the Net Sales Proceeds; (iv) costs for preliminary expenditures (including architectural, engineering, surveying, soil testing, and similar costs incurred prior to commencement of acquisition or construction of the Project, other than land acquisition, site preparation and similar costs) not in excess of 20% of the Issue Price of the Bonds; and the City will allocate Net Sales Proceeds to reimbursement of such expenditures no later than 3 years after the later of(i)the date any such expenditure was originally paid or (ii)the date the Project is placed in service (or abandoned); and such allocations will be made by the City in writing. 7. Not more than 50% of the Net Sales Proceeds will be invested in non-purpose investments (as defined in Section 148(f)(6)(A) of the Internal Revenue Code of 1986, as amended (the "Code")) having a substantially guaranteed yield for four years or more (e.g., a four-year guaranteed investment contract or a Treasury Obligation that does not mature for four years). 8. The weighted average maturity of the Bonds does not exceed 124% of (a) the reasonably expected economic life of the Project or (b) the remaining reasonably expected economic life of the facilities originally financed by the Refunded Obligations. -3- DORSEY&WHITNEY LLP,ATTORNEYS,DES MOINES,IOWA Fairfax J 419915-14/Closing Cert&Ltr 9. To our best knowledge and belief, there are no facts, estimates or circumstances which would materially change the foregoing conclusions. On the basis of the foregoing, it is not expected that the Net Sales Proceeds will be used in a manner that would cause the Bonds to be "arbitrage bonds" under Section 148 of the Code and the regulations prescribed under that section. The City has not been notified of any listing or proposed listing of it by the Internal Revenue Service as a bond issuer whose arbitrage certifications may not be relied upon. We further certify that the Purchaser has advised the City that the reasonably expec ed reoffering price (the "Issue Price")of the Bonds to the public is $'335,000. We further certify that the City does not currently have outstanding tax exempt obligations issued during the current calendar year, including the Bonds, in excess of$5,000,000, nor will the City issue additional tax exempt obligations during the current calendar year which, when added to the City's current tax exempt obligations issued during the current calendar year, including the Bonds, would exceed$5,000,000. We further certify that due provision has been made for the collection of taxes sufficient to pay the principal of and interest on the Bonds when due. All payments coming due before the collection of any such taxes will be paid promptly when due from legally available funds. IN WITNESS WHEREOF,we have hereunto affixed our,hands, as of September 9, 2010. CITY OF FAIRFAX, IOWA Y Mayor Attest: Cite Oerk -4_ DORSEY&WHITNEY LLP,ATTORNEYS,DES MOINES,IOWA 419918-114 Information Return for Tax-Exempt Governmental Obligations Form D-- Under Internal Revenue Code sectioiin 149{e) OMa No 1545-0720 (Rev. Miay 2Oil 0) 0, See separate instructions. Department of the Treasury Caution:if the issue price is under$100,00(7 use Form 8038-GC, InternalRevenue Sewlce Reporting Authority If Amended Return, checir here 0- ❑ i Issuer's name 2 Issuer's employer Identification number(EIN) City of Fairfax, Iowa 42 10959452 3 Number and street(or P.O,box if mail is not delivered to street address) Room/suite 4 Report number(YorIRS Use Only) PO Box 337 :.. 5 City,town,or past office,state,and ZIP code 6 Date of issue Fairfax,Iowa 52228 September 9,2010 7 Name of issue 8 CUSIP number General Obligation Fire Truck and Refunding Bonds,Series 2010 303898 DRS 9 Name and title of officer of the issuer or other person whom the IRS may call for more information 10 Telephone number of officer or other person Robert E.Josten I Dorsey coo Whitney L,LP Bond Counsel ( 515 ) 283-11000 Type of Issue (enter the issue price) See instructions and attach sighedule 11 Education . . . . . . . . . . . . . . . . . . . . . 11 12 Heaith and hospital . . . . . . . . . . . . . 12 13 Transportation . . . . . . . . . . . . . ' . 13 14 Public safety . 61��. . . . . . . . . . . . 14 15 Environment (including sewage bonds). . . . . . . . . . 15 16 Housing . . . . . . . . . . . . . . . . . . . . . . 16 17 Utilities . . 17 18 Cather, Describe ® fire truck acquislitiion and refunding 18 335,000 00 19 if obligations are TANs or RANs, check only box 19a . . . P ❑ If:obligations are BANs, check only box 19b . . . . . . . . . . _ . . . . ► ❑ 20 If obligations are in the form of a lease or installment sale, check box . . . . . . . ► ❑ Description of Obligations. Complete for the entire issue for which this form is being filed. la)Final maturity dale (b)Issue:price (c)Stated redemption (d)Welghted (e)"yield price at maturity average maturity 21 June 1,2015 $ 335,000,00 $ 335,0001.00 2.773 years 1.6507 Uses of Proceeds of Bondi Issue (includingunderwriters' discount)22, Proceeds used for accrued interest. . . . . . . . . . . . . . . . . . 22 23 Issue price of entire issue (enter amount from line 21, column (b)) . . . . 23 33'5,000 00 24 Proceeds used for bond issuance costs (including underwriters' discount) 2.4 12,060 00 25 Proceeds used for credit enhancement . . . . . . . . 25 26 Proceeds allocated to reasonably required resolve or replacement fund , 26 27 Proceeds used to currently refund prior issues . . . . , . . . 2.7 151,470 00 28 Proceeds used to advance refund prior issues . . . . . . . . . 28 29 Total (add lines 24 through 28) , . . . . . . . . . . . . . . . . . . 29 1163,530 00 30 Nonrefunding proceeds of the issue (subtract line 29 from line 23 and enter amount here) 30 1111,470 00 ETWITF—Description of Refunded /Bonds (Complete this part only for refunding Bonds. 31Enter the remaining weighted average maturity of the bonds to be currently refunded. . . P 1.696 years 32 Enter the remaining weighted average maturity of the bonds to be advance refunded . . . i years 33 Enter the last date on which the refunded bonds will be called (MM/DD/'YY"yy) ► 10110/2010' 34 Enter the date(s) the refunded bonds were issued l►(MWE)D/YYYY) 03/0112003 For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No,637738 Form 8038-G (Rev.5-2010) roan 8088-G(Rev.5-2010) Page 2 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 (GIC)i(see instructions) . . . . . . . . . . . . . . . 36a Enter the final maturity date of the GIC IM► 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 d❑ and enter the name of the issuer 0- and the date of the issue 0- 38 If the issuer has designated the issue under section 265(b)(3)(B)(i)(III) (small Issuer exception), check box . . . . 111- ❑✓ 39 If the issuer has elected to pay a penalty in lieu of arbitrage rebate, check box . . . . . . i ❑ 40 If the issuer has identified a hedge, check box . . . . . . . . . . . . . . . 0- ❑ Under penalties of perjury,I declare that II have examined this return and accompanying schedules and statements,and to the best of my knowledge Signature and belief,they are true,correct,and comipVate.I further declare that[conse o the II'oRS'°s disclosure of the Issuer's return information,as necessary to process this return,to the person that II have authorized alcove. and Cnlselnt 0, f, ) -� _ Cynthia Stimson, GEty GaIrEc slgnatur of issuer's authorized representative Date Type or print name and title Pa1'd Preparer's Date Check if Preparer's SSNI or PTIN signature self-employed ❑ P01075995 Preparer'sFirm's name{or Dorsey Whim LP EIN 41 10223337 Use Only yours if selfem- ployed), address,and ZIP code 801 Brand,Suite 3900, Lies Moines, IAS 50309 Phone no, (595 ) 283-1000 Form 808$- (Rev,5-2010) PUBLIC FINANCE CONSULTANTS SINCE 1954 EE -FINANCIAL, INC® KEVIN W.MoCANNA DAVID F.PHILLIPS LARRY P.BURGER DAtINIELD.Fi7R BES BARBARA L,CHEVALIER RAP'QIALIATAMcKENZIE PRESIiDEYf SR.VICE,PREMDENT VICE PRESIDENT VICEPRESDIE'0'Vl'P' VICLPRESDIENT VICEPRESIDENT August 23, 2010 FIs. Cynthia Stimson, City Clerk City of Fairfax PC Box 337 525 Vanderbilt St, Fairfax, IA 52228-0337 RE: City of Fairfax, Lind County, Iowa $335,000 General Obligation Fire Truck and Ref-ending Bonds, Series 2010 Dear Cynthia: Arrangements have been completed for the closing of the above referenced Bonds issued to the purchaser,Bankers' Bank,Madison,Wisconsin.on Thursday,'September 9,2010,at 10;00 a,In., via telephone, The amount due on September,'9, 2010 is as follows: Principal ......................................................................... ........ $335,000.00 Less: D15GOLlIlt.,,.. »»»............................»................,,,.......... X2,010_,00) TotalDue .................................................................................. $332,990.00 ]Payment of the Bond proceeds will be made in full to the City in immediately available Federal Funds, which can be invested the morning of the closing. 'moire instructions for this payment are as follows: Bank:............................,........Fairfax State Savings Bank, Fairfax, Iowa Routing Number: .....................073913195 For Credit To: .........................City of Fairfax Account Number:.................67 Bank Contact;..............-........Patrick Slater/Mike Jones Telephone: ..................»......,,.319-846-2300 Facsimile:.................•....,....,..319-546-3463 SUITE 4100.ONE NORTGLASALLE STREET•CHICAGO,ILLINOIS 60602.(3b 2)346-3700•FAX(312)346-8833 SUITE 608.531 CON IA ERML STREET•WATERLOO,IOWA 50701•(319)"291-2077•FAX(319)291-8628 SPEER FINANCIAL,INC. Ms. Stimson, City Clerk .August 23, 2010 Page 2 A member of our firm will monitor the closing to assist in any manner needed. Amy Bjork, Esq. Bond Counsel of Dorsey&Whitney LLP ,Des Moines,Iowa, will deliver her opinion upon receipt of all required legal documentation and confirmation of payment by the purchaser for the Bonds. A copy of the Final Term Sheet and Debt Service Schedule are attached for your reference. If you have any questions regarding the details of the closing,please contact myself or Larry Burger at 319-291-2077. Sincerely, SPEER FINANCIAL, INC. Maggie urger Financial Analyst MJB Enclosure Copy by Email: Tom Underkofler, Bankers' Bank Sam Devine, Bankers' Bank Emily Tuttle, Bankers' Bank Amy Bjork, Esq., Dorsey& Whitney LLP Johnna Donahue, Doresuey& Whitney LLP Diana Van Vleet, Bankers Trust Company Dan Forbes, Speer Financial,Inc. Mike Jones, Fairfax State Savings Bank SPEER FINANCIAL, INC. INDEPENDENT PUBLIC FINANCE CONSULTANTS SINCE 1954 Suite 608 o 531 Commercial Street o Waterloo;, Iowa 50701 (319)291-2077 o FAX(319)291-8628 Suite 4100 is One North LaSalle Street o Chicago,Illinois,60602 (312)346-3700 o FAX(312)346-8833 FINAL TERM SHEET CITY OF FAIRFAX LINN COUNTY, IOWA $335,000 GENERAL OBLIGATION FIRE TRUCK AND REFUNDING BONDS, (TAX EXEMPT), SERIES 2010 Dated Date: September 9, 2010 Sale Date: August 10, 2010 Date of Closing: September 9, 2010 Issuance Amount: $335,000 Purchase Price: $332,990.00 plus accrued interest,if any, from September 9,2010. Purchaser: Bankers" Bank, Madison, Wisconsin, in association with Fairfax State Savings Bank, Fairfax,Iowa. Interest Due: Interest is payable semi-annually on December 1 and June 1, commencing December 1, 2010. SPEER FINANCIAL,INC. FINAL Term Sheet CITY OF FAIRFAX,LINN COUNTY,IOWA $335,000 General Obligation Fire Truck and Refunding Bonds, Series 20110 Page 2 of 4 Principal Amounts, Maturities, Interest Rates and Yields: Principal amounts, maturities, interest rates and yields for the Bonds are set forth below. Principal Due Interest Principal Due Interest Amount June 1 Rate Yield Arnount June I bate Yield $65,000.........2011 1.000% 1.000% $ 70,000.........2014 1.700% 1.700% $65,000... .....2012 1,200% 1.200% $ 70,000.........2015 2.000% 2.000"',✓ $ 65,000.... ....2013 1.400% 1.400% Purpose: The Bond procceds will be to: (i) currently refund the City's outstanding General Obligation Corporate Purpose Notes, Series 2003, (ii)acquire a fire truck and(iii) pay the cost of issuance of the Bonds. No Optional Redemption: The Bonds will be Non-Callable. Loan Agreement: The City and the purchaser will enter into a Loan Agreement providing for a loan to the City in a principal amount equal to the principal amount of"the Bonds, and the Bonds will be issued in evidence of the City's obligation to repay the amounts payable under the Loan Agreement. Security: The Bonds will constitute valid and legally binding general obligations of the City, payable both as to principal and interest from unlimited ad valorem taxes levied against all taxable property in the City. Legal Opinion: The opinion of Dorsey&Whitney LLP,Des Moines,Iowa,as to the legality of the Bonds will be provided by the City. SPEER FINANCIAL,INC. FINAL Term Sheet CITY OF FAIRFAX, LINN COUNTY,IOWA $335,0100 General Obligation Fire Truck and Refunding Bonds, Series 2010 Page 3 of 4 Federal and State Tax Considerations: The opinion of Bond Counsel will state that under present laws and rulings, interest on the Bonds will be excluded from gross income for federal income tax purposes and will not be an item of tax preference for purposes of the federal alternative minimum tax imposed on individuals and corporations under the Internal Revenue Code of I'986 (the"Code"), and,for the purpose of computing the alternative minimum tax imposed on corporations, such interest will be talcen into account in determining adjusted current earnings. There may be certain other federal tax consequences to the ownership of'the. Bonds by certain taxpayers,including without limitation,corporations subject to the branch profits tax,financial institutions, certain insurance companies, certain S corporations, individual recipients of Social Security or Railroad Retirement benefits and taxpayers w h io may be deemed to have incurred (or continued) indebtedness to purchase or carry tax exempt obligations. Bond Counsel will express no opinion with respect to such other federal tax consequences to owners of the Bonds. Prospective purchasers of the Bonds should consult with their tax advisers as to such matters. Bank Qualification: The Bonds will be designated as "qualified tax exempt obligations". Paying Agent/Registrar: Bankers Trust Company, Des Moines, Iowa. Denominations: ` 5,000 and integral multiples of$5,000 in excess thereof. Authorization: The Bonds are being issued pursuant to authority established in the Code of Iowa, Chapter 384 and all laws amendatory thereof and supplementary thereto, and in conformity with a resolution of the City Council duly passed and approved. Financial Information: Most recent financial statements for the fiscal year ending June 30, 2009. Financial statements of the City for prior years are available upon request of the Purchaser. Official Statement: The City will not produce an Official. Statement for the Bonds. SPEER FINANCIAL,INC. FINAL Term Sheet CITY OF FAIRFAX, LINN COUNTY,IOWA $335,000 General Obligation. Fire Truck and Refunding Bonds, Series 2010, Page 4 of 4 Expenses: The City will pay for the legal opinion and the financial advisor's fee. CUSIP numbers are at the cost of the purchaser. No Credit Rating: A separate credit rating will not be provided for the Bonds. Purchaser Representations: At closing, the City will deliver one printed Bond per maturity. The City will require certain representations from the successful bidder to establish and acknowledge that registration of the Bonds is currently not required under the Securities Act of 1933,as amended,and the Bonds have not been qualified under the securities laws of Iowa or any other state or jurisdiction. Any sale or transfer of the Bonds may be made by the successful bidder only in accordance with such laws. Secondary Market Disclosure: Participating underwriters in the primary offering of the Bonds need not comply with paragraph(b)(5)of Rule 1.5c2-12 promulgated by the Securities and. Exchange Commission under the Securities Exchange Act of 1934, because the aggregate principal amount of the Bonds and any other securities required to be integrated with the Bonds is less than $1,000,000. Upon request, the City will provide its annual financial statements, The City: City of Fairfax,Linn County, Iowa, Contact: Cynthia Stimson, City Clerk PO Box 337, 525 Vanderbilt St. Fairfax, IA 52228-0337 (319) 846-2204 telephone (319) 846-3480 facsimile Financial Advisor: Speer Financial, Inc., Waterloo, Iowa/Chicago, Illinois. Contacts: Larry Burger,Vice]President Maggie Burger, Financial Analyst (319)291-2077 telephone (319)291-8628 facsimile i SPEER FINANCIAL,INC. City of Fairfax,Linn County,Iowa $335,000 General Obligation Fire`('ruck and Refunding Bonds, 'Series 2010 **FILIAL** Debre Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total! 09/09/2010 - / 12/01/2010 1,122.94 1,122.94 - •! 016101/2011 65,000.00 1.000% 2,465.00 67,465.00 b8,587.94 12101/2011 - - 2,140.00 2,140.00 - 06/01/2012 65,000.00 1.200% 2,140.00 67,140.00 69,280,00 ➢2/01/2012 - - 1,750.00 1,750.00 06,/01/2013 65,000.00 1.400% 1,750.00 66,750.00 68,500.010 12/01/2013 - - 1,29500 1,295.00 - 0W01/2014 70,000.00 1,700% 1,295.00 71,295.00 72,590.000 12/01/2014 - - 700.00 700.00 - 06/01/2015 70,000.00 2.000% 700,00 70,700.00 71,400'.00 Total $335,000.00 $15,357.94 $350,357.94 Field Statistics Bond Year Dollars $928.8 G Average Life 2.773 Years Average Coupon 1.653515 M Net Interest Cost NIC) 1.8699221'% True Interest Cost(TIC) 1.8748731 Bond Yield for Arbitrage Purposes _... __.... - - � 1656768% All inclusive Cost(A1C) 1.8748731% . 747 AIRS Form 8038 Net Interest Cost 1.6535151% Weighted Average Maturity 2.773 Years i 00 it 1 190 Fairfax Fire Truck&R 1 S NGLE PURPOSE 8AG/2010 11:16 AM € Speer Financial, Inc. 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