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HomeMy WebLinkAboutOrd 1408 - Water and Sewer Revenue Bonds for Waterworks Utility 1413 A, 6, 9 1575 §9 3 CITY OF TUKWILA WHEREAS, the City of Tukwila, Washington, (then the Town of Tukwila) by Ordinance No. 320, passed by the Town Council and approved by the Mayor on May 1,1961, and subsequently amended, specified and adopted a system or plan for a system of sewerage for the Town and provided that the system of sewerage become a part of the waterworks utility of the Town, and authorized the issuance and sale of Water and Sewer Revenue Bonds, 1961, in the principal amount of not to exceed $170,000 to pay a portion of the cost thereof, such waterworks utility, as hereinafter referred to, being deemed to include the systems of water supply and distribution and sanitary sewage disposal, as com- bined by Ordinance No. 320 pursuant to RCW 35.67.320, and any additions thereto and extensions, renewals and betterments thereof hereafter made or constructed, and WHEREAS, $170,000 of the Water and Sewer Revenue Bonds, 1961 (the 11 1961 Bonds were issued pursuant to Ordinance No. 334 and are payable from the gross revenues of the waterworks utility, including as a part of such revenues a water and sanitary sewage disposal service surchage payable under a contract between the City and Puget Western, Inc., a Washington corporation; and Y: WASHINGTON ArY) 6� �3 I 3 ORDINANCE NO. f 1�. C�, �Ep�� 1 AN ORDINANCE OF THE CITY OF TUKWILA, WASHINGTO N RELATING TO THE WATERWORKS UTILITY OF THE CITY, INCLUDING THE SYSTEM OF SEWERAGE AS A PART THEREOF; AMENDING ORDINANCE NO. 1337; PROVIDING FOR THE ISSUANCE OF $3,600,000 PRINCIPAL AMOUNT OF WATER AND SEWER REVENUE BONDS, 1986, OF THE CITY FOR THE PURPOSE OF PROVIDING FUNDS TO PAY THE COST OF REDEEMING, BOTH PRINCIPAL AND INTEREST, THE OUTSTANDING WATER AND SEWER REVENUE BOND ANTICIPATION NOTES, 1984, OF THE CITY, TO PAY THE COSTS OF CARRYING OUT A PORTION OF THE SYSTEM OR PLAN OF ADDITIONS TO AND BETTERMENTS AND EXTEN- SIONS OF THE WATERWORKS UTILITY OF THE CITY ADOPTED BY ORDINANCE NO. 1337, AS HEREIN AMENDED, AND TO PAY THE COSTS OF ISSUING THE BONDS; FIXING THE DATE, FORM, MATURITIES, INTEREST RATES, TERMS AND COVENANTS OF SUCH BONDS; AND PROVIDING FOR THE SALE AND DELIVERY OF SUCH BONDS TO SHEARSON LEHMAN BROTHERS, INC., FOSTER MARSHALL DIVISION OF SEATTLE, WASHINGTON. WHEREAS, the City of Tukwila, Washington, (then the Town of Tukwila) by Ordinance No. 320, passed by the Town Council and approved by the Mayor on May 1,1961, and subsequently amended, specified and adopted a system or plan for a system of sewerage for the Town and provided that the system of sewerage become a part of the waterworks utility of the Town, and authorized the issuance and sale of Water and Sewer Revenue Bonds, 1961, in the principal amount of not to exceed $170,000 to pay a portion of the cost thereof, such waterworks utility, as hereinafter referred to, being deemed to include the systems of water supply and distribution and sanitary sewage disposal, as com- bined by Ordinance No. 320 pursuant to RCW 35.67.320, and any additions thereto and extensions, renewals and betterments thereof hereafter made or constructed, and WHEREAS, $170,000 of the Water and Sewer Revenue Bonds, 1961 (the 11 1961 Bonds were issued pursuant to Ordinance No. 334 and are payable from the gross revenues of the waterworks utility, including as a part of such revenues a water and sanitary sewage disposal service surchage payable under a contract between the City and Puget Western, Inc., a Washington corporation; and Y: WHEREAS, the City, in Section 7 of Ordinance No. 334 authorizing the issuance of the 1961 Bonds, reserved the right to issue additional or refunding water and sewer revenue bonds on a parity of lien with the 1961 Bonds if the following condi- tions were met and complied with at the time of the issuance of such additional or refunding bonds: "(a) All payments then required by this Ordinance or any other ordinance hereafter enacted pertaining to the Bonds and to any such additional or refunding water and sewer revenue bonds here- after issued shall have been made into the Bond Fund and maintained intact therein; and "(b) The revenues of the waterworks utility of the Town, including any water and sanitary sewage disposal service surcharge payable under any Agreement between the Town and any third party, for any twelve months out of the immediately preceding fifteen months' period adjusted to reflect a year's net income from each customer of the waterworks utility of the Town connected to such utility at the end of that twelve -month period who has not been a customer for the entire twelve -month period, plus the additional revenue, from whatever source and of whatever nature, anticipated to be received from the improvement in connection with which additional water and sewer revenue bonds are to be issued, shall be deemed sufficient, after the payment of normal operation and maintenance costs and state and federal taxes, to equal at least 1.35 times the average annual principal and interest requirements of all then outstanding water and sewer revenue bonds, including the Bonds and of the additional or refunding bonds proposed to be so issued, but except the principal requirements of any term bond maturity year or years, as defined in Section 8 of this Ordinance of any bonds payable out of the Bond Fund. Such determination of the sufficiency of the revenues shall be made and certified to by an independent professional regis- tered engineer experienced in municipal utilities and licensed to practice in the State of Washington; except, that if such additional bonds proposed to be so issued are for the sole purpose of refunding water and sewer revenue bonds, such certification of coverage shall not be required if the amount required for payment of the principal and interest in each year for the refunding bonds is not increased over the amount required for bonds to be refunded thereby and the maturities of the bonds to be refunded thereby; and "(c) The ordinance authorizing the issuance of such additional bonds shall provide that such additional bonds shall provide that an amount equal to the average annual debt service of the addi- tional bonds proposed to be issued shall be 2 accumulated as a reserve in the Bond Fund, said amounts to be accumulated by monthly deposits commencing not later than one month after the date of issuance of the additional bonds and to be accumulated within five years after the date of issuance of such bonds, and said reserve to be maintained in such amounts so long as any of those additional bonds are outstanding to the last maturity thereof. In the case of parity refunding bonds the ordinance authorizing the issuance of such refunding bonds shall provide that the money in the Reserve Account for the bonds to be refunded shall be transferred to the 'Reserve Account' in the Bond Fund, or that the moneys in the 'Reserve Account' for the bonds to be refunded shall be used to redeem such bonds, in which event an amount equal to the average annual debt service for the refunding bonds proposed to be issued shall be accumulated as a reserve in the same manner and within the same times as set forth herein for additional revenue bonds. "In lieu of the accumulation of a reserve in the manner provided in this subsection 7(c), the ordinance authorizing such additional bonds may provide for a cash deposit by a third party with an escrow agent acceptable to the Town in an amount equal to the average annual debt service of the additional bonds proposed to be issued, which deposit shall be made on or before the delivery of the additional bonds and shall be conditioned on the payment into the 'Reserve Account' of the Bond Fund of amounts necessary to make up any deficiency in the Principal and Interest Account in the Bond Fund to meet maturing installments of either principal or interest on such additional bonds. That third party shall also be bound by agreement with the Town to make such additional cash deposits in escrow as are necessary to maintain that deposit at the required level in the event that the origi- nal or subsequent deposits are called upon to make up the deficiencies in the Principal and Interest Account of the Bond Fund. Such cash deposits shall remain in escrow at the required level until the moneys in the Reserve Account paid in for those additional bonds equal the average annual debt service of those additional bonds. and WHEREAS, the City of Tukwila, Washington, by Ordinance No. 381, passed by the City Council and appproved by the Mayor on June 3, 1963, adopted a system or plan for making additions to and betterments and extensions of the waterworks utility of the City, consisting of the construction and installation of certain sewer collection lines, trunk sewer lines, and general facilities, estimated the total cost of such plan to be $819,000, and provided that payment therefor would be made (a) 3 by assessments to be levied in the amount of not to exceed $412,000 against property specially benefited by the proposed improvement and included in a local improvement district to be formed, and (b) from the proceeds received from the issuance and sale of Water and Sewer Revenue Bonds, 1963, in the amount of not to exceed $407,000 par value; and WHEREAS, by Ordinance No. 382, passed by the City Council and approved by the Mayor on July 1, 1963, the system or plan of additions to and betterments and extensions of the waterworks utility of the City of Tukwila, as adopted by Ordinance No. 381, was ordered to be carried out, Local Improvement District No. 5 was established, and it was ordered that not to exceed $412,000 of the cost and expense of carrying out such system or plan should be paid by assessments to be levied in the amount of not to exceed $412,000 against the property specially benefited by such improvement and included in Local Improvement District No. 5 and the remaining cost to be paid from the proceeds to be received from the issuance and sale of Water and Sewer Revenue Bonds, 1963 (the "1963 Bonds'), in the amount of not to exceed $407,000, provided, however, that in the event that Val Vue Sewer District, King County, Washington, should construct the Val Vue Trunk Sewers as defined in Ordinance No. 381 the amount of such water and sewer revenue bonds should be reduced by $140,000 to not exceed $267,000; and WHEREAS, the City thereafter contracted with Val Vue Sewer District to construct the Val Vue Trunk Sewers, and, pursuant to Ordinance No. 387, passed by the City Council and approved by the Mayor on October 7, 1963, issued and sold $190,000 par value of the not to exceed $267,000 par value of such 1963 Bonds on a parity of lien with the 1961 Bonds; and WHEREAS, the City Council heretofore determined that the proceeds received from the issuance and sale of the 1963 Bonds 4 were insufficient to complete the carrying out of the system or plan of additions to and betterments and extensions of the waterworks utility of the City, as adopted by Ordinance No. 381 and by Ordinance No. 422, passed by the City Council and approved by the Mayor on January 18, 1965, issued and sold an additional $45,000 par value of the remaining authorized but unissued $77,000 par value of water and sewer revenue bonds authorized by Ordinances Nos. 381 and 382, such $45,000 par vaue of bonds having been combined with an additional authorized $40,000 par value of bonds, and such combined issue of bonds was issued under date of March 1, 1965, on a parity of lien with the 1961 Bonds and 1963 Bonds in the total amount of $85,000 par value and designated as Water and Sewer Revenue Bonds, 1965 (the "1965 Bonds and WHEREAS, by Ordinance No. 748 passed by the City Council and approved by the Mayor on November 20, 1972, the City issued and sold $675,000 par value of Water and Sewer Refunding and Construction Revenue Bonds, 1972 (the "1972 Bonds to provide the funds to pay, redeem and retire the City's then outstanding Water and Sewer Revenue Bonds, 1970, and to provide the funds necessary to pay the cost of carrying out the system or plan of additions to and betterments and extension of the waterworks utility of the City, specified and adopted by such Ordinance No. 748, which 1972 Bonds were issued on a parity of lien with the 1961 Bonds, 1963 Bonds and 1965 Bonds in accordance with the provisions of Section 7 of Ordinance No. 334; and WHEREAS, by Ordinance No. 1337 passed by the City Council and approved by the Mayor on December 3, 1984, the City speci- fied, adopted and ordered the carrying out of a system or plan of additions to and betterments and extensions of the waterworks utility of the City, estimated the total cost of such plan to be $2,900,000 and provided that payment therefor would be made from 5 the proceeds received from the issuance and sale of water and sewer revenue bonds in the amount not to exceed $2,900,000 and, pending the issuance of such bonds, provided for the issuance and sale of the City's Water and Sewer Revenue Bond Anticipation Note, 1984, in the principal amount of $2,900,000 (the "Out- standing Note which Note matures on December 20, 1986; and WHEREAS, the cost of constructing such plan of additions to and bettterments and extension of the waterworks utility of the City has increased to approximately $3,600,000; and WHEREAS the City Council deems it to be in the best inter- est of the City that it issue its Water and Sewer Revenue Bonds, 1986, for the purpose of paying the cost of redeeming the Outstanding Note, the cost of completing construction of the plan of additions to and betterments and extensions of the waterworks utility adopted by Ordinance No. 1337 and the costs of issuance and sale of such bonds, and Shearson Lehman Brothers Inc., Foster Marshall Division, has offered to purchase such bonds on the terms and conditions hereinafter set forth; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, DO ORDAIN as follows: Section 1. As used in this ordinance, the following words shall have the following meanings: (a) "Bond Fund" shall mean that special fund of the City known as the Water and Sewer Revenue Bond Fund, 1961, created by Ordinance No. 334 for the payment of the principal of and interest on the 1961 Bonds and any bonds issued on a parity therewith, including the Outstanding Parity Bonds and the Bonds. (b) "Bond Registrar" shall mean the fiscal agencies of the State of Washington in Seattle, Washington, and New York, New York, as the same may be designated from time to time. 6 (c) "Bonds" shall mean the $3,600,000 par value of Water and Sewer Revenue Bonds, 1986, of the City issued pursuant to and for the purposes provided in this ordinance. (d) "1961 Bonds" shall mean the $170,000 par value of Water and Sewer Revenue Bonds, 1961, issued for the purposes provided in and pursuant to Ordinance No. 334. (e) "1963 Bonds" shall mean the $190,000 par value of Water and Sewer Revenue Bonds, 1963, issued for the purposes provided in and pursuant to Ordinance No. 387. (f) "1965 Bonds" shall mean the $85,000 par value of Water and Sewer Revenue Bonds, 1965, issued for the purposes provided in and pursuant to Ordinance No. 422. (g) "1972 Bonds" shall mean the $675,000 par value of Water and Sewer Refunding and Construction Revenue Bonds, 1972, issued for the purposes provided in and pursuant to Ordinance No. 748. (h) "City" shall mean the City of Tukwila, Washington. (i) "Future Parity Bonds" shall mean any and all water and sewer revenue bonds of the City issued after the date of the issuance of the Bonds and in accordance with Section 7 of Ordinance No. 334 and Section 10 herein, the payment of the principal of and interest on which constitutes a charge and lien on the gross revenues of the waterworks utility of the City equal in rank with the charge and lien upon such revenue required to be paid into the Bond Fund to pay and secure the payment of the principal of and interest on the Outstanding Parity Bonds and the Bonds. (j) "Government Obligations" shall mean United States Treasury Certificates, Notes and Bonds (including State and Local Government Series SLGS) and direct obligations of the U.S. Treasury which have been stripped by the Treasury itself (excludes CATS, TGRS and similar securities). 7 (k) "Outstanding Note" shall mean the $2,900,000 par value Water and Sewer Revenue Bond Anticipation Note, 1984, issued for the purposes provided in and pursuant to Ordinance No. 1337. (1) "Outstanding Parity Bonds" shall mean the out- standing 1961 Bonds, 1963 Bonds, 1965 Bonds and 1972 Bonds. (m) "Plan of Additions and Betterments" shall mean the system or plan of additions to and betterments and exten- sions of the waterworks utility of the City specified, adopted and ordered to be carried out by Ordinance No. 1337, as amended, of the City. (n) "Principal and Interest Account" shall mean the account of that name created in the Bond Fund for the payment of the principal of and interest on the Outstanding Parity Bonds, the Bonds and Future Parity Bonds. (o) "Reserve Account" shall mean the account of that name created in the Bond Fund for the purpose of securing the payment of the principal of and interest on the Outstanding Parity Bonds, the Bonds and Future Parity Bonds. (p) "Term Bond Maturity Year or Years" shall mean any last maturity year in which the outstanding amount of bonds of any one issue or series which are scheduled to mature (regard- less of any reservation of prior redemption rights) is more than two times the average annual principal maturity of the bonds of that issue or series and of all bonds issued on a parity there- with for three years immediately proceding such term bond maturity year. (q) "Term Bonds" shall mean any bonds maturing in a Term Bond Maturity Year. Section 2. Section 4 of Ordinance No. 1337 is amended to read as follows: 8 Section 4. The estimated cost of the acquisi- tion, construction and installation of the Plan of Additions and Betterments, including the costs of financing, issuance, sale and administration of the Bonds, is declared to be, as near as may be, the sum of $3,600,000, which shall be paid from the proceeds of the issuance and sale of the Bonds and from any other funds of the City legally available to be used therefor. The Bonds are authorized to be issued at such time as is determined by future ordinance, and shall bear such interest, shall mature at such times and contain such other terms and covenants as shall be determined by future ordinance. Section 3. The City Council finds: (1) All payments required by any ordinance of the City pertaining to outstanding water and sewer revenue bonds of the City have been made into the Bond Fund for the payment of such water and sewer revenue bonds and no deficiency exists therein; and (2) There is or will be on file with the City prior 0)P61 to the delivery of the Bonds a certificate of an independent professional registered engineer experienced in municipal utilities and licensed to practice in the State of Washington showing that in his or her professional opinion the revenues of the waterworks utility of the City, including any water and sanitary sewage disposal service surcharge payable under any Agreement between the City and any third party, for any twelve months out of the immediately preceding fifteen months' period adjusted to reflect a 9 year's net income from each customer of the waterworks utility of the City connected to such utility at the end of that twelve -month period who has not been a customer for the entire twelve -month period, plus the additional reve- nue, from whatever source and of whatever nature, anticipated to be received from the improvement in connection with the issuance of the Bonds, are sufficient, after the payment of normal operation and maintenance costs and state and federal taxes, to equal at least 1.35 times the average annual principal and interest requirements of the Outstanding Parity Bonds and the Bonds, but except the principal requirements of any term bond maturity year or years, as defined in Section 8 of Ordinance No. 334. (3) Provision is made in Section 6 herein for the payment into the Reserve Account of the amounts required by Section 7 of Ordinance No. 334. Section 4. For the purpose of providing the funds required to (1) pay the principal of and interest on the Outstanding Note, (2) pay the cost of carrying out a portion of the Plan of Additions and Betterments and (3) pay the costs of issuance of the Bonds, the City shall issue the Bonds in the aggregate principal amount of $3,600,000. The Bonds shall be dated December 1, 1986; shall be in the denomination of $5,000 or any integral multiple thereof within a single maturity; shall be numbered separately in the manner and with any additional designation as the Bond Registrar deems necessary for purpose of identification; and shall bear interest at the rates set forth below (computed on the basis of a 360 -day year of twelve 30 -day months), payable on December 1, 1987, and 10 semiannually thereafter on each succeeding June 1 and December 1. The Bonds shall be payable solely out of the Bond Fund, and shall be a valid claim of the owner thereof only as against such Bond Fund and the amount of the gross revenues of the waterworks utility of the City pledged to such fund and shall not be general obligations of the City. The Bonds shall bear interest at the rates and mature on December 1 in years and amounts as follows: Maturity Principal Interest Years Amounts Rates 1987 $105,000 3.90% 1988 105,000 4.50 1989 110,000 4.75 1990 115,000 5.00 1991 125,000 5.20 1992 130,000 5.40 1993 135,000 5.60 1994 145,000 5.70 1995 155,000 5.90 1996 160,000 6.10 1997 170,000 6.25 1998 180,000 6.40 1999 195,000 6.50 2000 205,000 6.70 2001 220,000 6.80 2002 235,000 6.90 2003 250,000 6.95 2004 270,000 7.00 2005 285,000 7.00 2006 305,000 7.00 If any Bond is not redeemed upon proper presentment at its maturity or call date, the City shall be obligated to pay interest at the same rate for each such Bond from and after its maturity or call date until such Bond, both principal and interest, shall have been paid in full or until sufficient money for such payment in full is on deposit in the Bond Fund and such Bond has been called for payment. Upon surrender thereof to the Bond Registrar, Bonds may be exchanged for Bonds in any authorized denomination of an equal aggregate principal amount and of the same interest rate and maturity. Bonds may be transferred only if endorsed in the manner provided thereon and surrendered to the Bond Registrar. 11 Such exchange or transfer shall be without cost to the owner or transferee. The Bond Registrar shall not be obligated to transfer or exchange any Bond during the fifteen days preceding any principal or redemption date. The Bonds shall be issued only in registered form as to both principal and interest on the books and records maintained by the Bond Registrar (the "Bond Register The Bond Register shall contain the name and mailing address of the owner of each Bond and the principal amounts and numbers of Bonds held by each owner. Both principal of and interest on the Bonds shall be payable in lawful money of the United States of America. Interest on the Bonds shall be paid by check or draft mailed to the registered owners at the addresses appearing on the Bond Register on the 15th day of the month preceding the interest payment date. Principal of the Bonds shall be payable upon presentation and surrender of the Bonds by the registered owners at either of the principal offices of the Bond Registrar at the option of such owners. Section 5. Bonds maturing in the years 1987 through 1996, inclusive, shall be issued without the right or option of the City to redeem the same prior to their stated maturity dates. The City reserves the right and option to redeem Bonds maturing in the years 1997 through 2006, inclusive, as a whole, or in part in inverse order of maturity (and by lot within a maturity in such manner as the Bond Registrar shall determine), on December 1, 1996, and on any interest payment date thereafter, at par plus accrued interest to the date fixed for redemption. Portions of the principal amount of any Bond, in install- ments of $5,000 or any integral multiple of $5,000, may be redeemed. If less than all of the principal amount of any Bond is redeemed, upon surrender of such Bond at the principal office 12 of the Bond Registrar, there shall be issued to the registered owner, without charge therefor, a new Bond (or Bonds at the option of the registered owner) of like maturity and interest rate in the aggregate principal amount remaining unredeemed. Notice of any such intended redemption shall be given not less than 30 nor more than 60 days prior to the date fixed for redemption by first class mail, postage prepaid, to the regis- tered owner of any Bond to be redeemed at the address appearing on the Bond Register. The requirements of this section shall be deemed to be complied with when notice is mailed as herein provided, whether or not it is actually received by the owner of any Bond. The interest on the Bonds so called for redemption shall cease on the date fixed for redemption unless such Bonds so called are not redeemed upon presentation made pursuant to such call. In addition, such redemption notice shall be mailed within the same period, postage prepaid, to Standard Poor's Corporation at its offices in New York, New York, or its succes- sors, and to Shearson Lehman Brothers Inc., Foster Marshall Division, at its office in Seattle, Washington, or its succes- sors, but such mailing shall not be a condition precedent to the redemption of such Bonds. The City further reserves the right and option to purchase any or all of the Bonds in the open market at any time at a price not in excess of par plus accrued interest to the date of such purchase. Section 6. The Bond Fund heretofore has been created by Ordinance No. 334 and has been divided into the Principal and Interest Account and the Reserve Account. So long as any Bonds are outstanding against the Bond Fund, the City Treasurer shall set aside and pay into the Bond Fund out of the gross revenues of the waterworks utility of the City, in addition to the amounts required to be paid and retained therein by Ordinance 13 No. 334 for the 1961 Bonds, Ordinance No. 387 for the 1963 Bonds, Ordinance No. 422 for the 1965 Bonds and Ordinance No. 748 for the 1972 Bonds, certain fixed amounts without regard to any fixed proportion, on or before the 20th day of each month, as follows: (a) Into the Principal and Interest Account, the accrued interest received from the sale of the Bonds and, commencing with the month of December, 1986, an amount equal to at least 1 /12th of the principal and interest to become due and payable on the Bonds on December 1, 1987, and thereafter and continuing as long as any of the Bonds are out- standing, 1 /6th of the next ensuing requirements for interest and 1 /12th of the principal to become due and payable on the next principal payment date on all of the Bonds then outstanding; and (b) Into the Reserve Account, monthly, beginning with the month of December, 1986, approx- imately equal deposits until a total additional reserve shall be accumulated therein equal to the average annual debt service of the Bonds, which total additional reserve shall be accumulated by no later than December 1, 1991. The Reserve Account may be accumulated from any other money which the City may have available for such purpose, in addition to using such revenue therefor. The City further agrees that when the required amounts have been paid into the Reserve Account, it will, at all times, except for withdrawals therefrom as authorized herein, maintain those amounts therein until there is a sufficient amount in the Bond Fund, including the Reserve Account therein, to pay the principal of and interest on all outstanding bonds payable out of the Bond Fund to the final maturity thereof, at which time no further payments need be made into the Bond Fund. In the event that there shall be a deficiency in the Principal and Interest Account in the Bond Fund to meet maturing installments of either principal or interest, as the case may be, such deficiency shall be made up from the Reserve Account by the withdrawal of cash therefrom for that purpose. Any defi- ciency created in the Reserve Account by reason of any such 14 withdrawal shall then be made up from the gross revenues of the waterworks utility of the City first available after making necessary provision for the required payments into the Principal and Interest Account. The money in the Reserve Account other- wise shall be held intact and may be applied against the last outstanding bonds payable out of the Bond Fund. All money in the Reserve Account may be kept on deposit in the official bank depository of the City or may be invested and reinvested in Permitted Investments at a fixed price and matur- ing no later than one month prior to the final maturity date of the last outstanding bonds payable out of the Bond Fund. In no event shall any money in the Bond Fund or any other money reasonably expected to be used to pay principal of and /or interest on the Bonds be invested in other than Permitted Investments or at a yield which would cause the Bonds to be arbitrage bonds within the meaning of Section 148 of the United States Internal Revenue Code of 1986, as amended or replaced and redesignated, and applicable regulations thereunder. If the required reserve is deposited in the Reserve Account, interest earned on any such investment or on such bank deposit in the Reserve Account attributable to the Bonds or Future Parity Bonds shall be deposited into the Principal and Interest Account and used to pay the next interest or principal coming due on bonds payable from the Bond Fund. For the purpose of this section, Permitted Investments shall mean legal investments permitted the City which are (1) direct obligations of the United States of America (in the form of obligations issued or held in book -entry form on the books of the Department of the Treasury or obligations the principal of an interest on which are unconditionally guaranteed by the United States of America; (2) unless otherwise specified, bonds, debentures, notes or other evidence of indebtedness issued or 15 guaranteed by any of the following federal agencies (full faith and credit agencies): U. S. Export- Import Bank (direct obliga- tions or fully guaranteed certificates of beneficial ownership), Farmers Home Administration (certificates of beneficial owner- ship), Federal Financing Bank, Federal Housing Administration (debentures), General Services Administration (participation certificates), Government National Mortgage Association (GNMA- guaranteed- mortgage- backed bonds and GNMA- guaranteed -pass- through obligations), U. S. Maritime Administration (guaranteed Title XI financing), New Communities Debentures (U. S. Govern- ment guaranteed debentures), and U. S. Public Housing Notes and Bonds (U. S. government guaranteed public housing notes and bonds); (3) unless otherwise specified, bonds, debentures, notes or other evidence of indebtedness issued or guaranteed by any of the following U. S. government agencies (non -full faith and credit agencies): Federal Home Loan Bank System (senior debt obligations), Federal Home Loan Mortgage Association (participa- tion certificates), Federal National Mortgage Association (mortgage backed securities and senior debt obligations), and Student Loan Marketing Association (senior debt obligations); and (4) certificates of deposit, savings accounts or deposit accounts which are fully secured by the FDIC or FSLIC. The City Council declares that in fixing the amounts to be paid into the Bond Fund it has considered and had due regard for operating and maintenance expenses of the waterworks utility of the City and has not set aside into the Bond Fund a greater amount or proportion of the gross revenues of the waterworks utility of the City than in its judgment will be available over and above such operating and maintenance expenses and the debt service and reserve requirements for the presently outstanding Outstanding Parity Bonds. 16 Section 7. The gross revenues of the waterworks utility of the City are pledged to the payments required by this ordinance, and the Bonds constitute a charge and lien upon such revenues prior and superior to all other charges and liens whatsoever, excluding charges for operation and maintenance, except that the charge and lien upon those gross revenues for the Bonds shall be on a parity with the charge and lien thereon for the Outstanding Parity Bonds and any Future Parity Bonds. Section 8. The City covenants with the owner of each of the Bonds as follows: (a) It will establish, maintain and collect such rates and charges for water and for sanitary sewage disposal service so long as Outstanding Parity Bonds, Bonds or Future Parity Bonds are outstanding, as will make available, together with interest accruing from investment of money in the Reserve Account and any water and sanitary sewage disposal service surcharge payable under any agreement between the City and any third party, for the payment of the principal of and interest on such bonds as the same shall become due an amount equal to at least 1.35 times the average annual debt service, both principal and interest, of such bonds, after deducting the costs of operation and maintenance of the waterworks utility of the City, but before depreciation. (b) It will at all times maintain and keep the waterworks utility of the City in good repair, working order and condition, and will at all times operate such waterworks utility and the business in connection therewith in an efficient manner and at a reasonable cost. (c) It will not sell, lease, mortgage or in any manner encumber or dispose of all the property of the waterworks utility of the City unless provision is made for payment into the Bond Fund of a sum sufficient to pay the principal of and interest on all bonds payable out of the Bond Fund at any time outstanding, and it will not sell, lease, mortgage or in any manner encumber or dispose of any part of the property of the Water- works Utility of the City that is used, useful and material to the operation thereof, unless provision is made for replacement thereof, or for payment into the Bond Fund of the total amount of gross revenues received which shall not be less than an amount which shall bear the same ratio to the amount of outstanding bonds payable out of the Bond Fund as the gross revenues of the waterworks utility of the City available for debt service for such outstanding bonds for the twelve months 17 preceding such sale, lease, encumbrance or disposal from the portion of the waterworks utility sold, leased, encumbered or disposed of bears to the revenues available for debt service for such bonds from the entire waterworks utility for the same period. Any such money so paid into the Bond Fund shall be used to retire such outstanding bonds at the earliest possible date. (d) While any of the Bonds remain outstand- ing, it will keep proper and separate accounts and records in which complete and separate entries shall be made of all transactions relating to its waterworks utility, and it will furnish the origi- nal purchaser of the Bonds or any subsequent owner or owners of the Bonds, at the written request of such owner or owners, complete operating and income statements of such waterworks utility in reasonable detail covering any calendar year not more than 90 days after the close of such calendar year, and it will grant any owner or owners of at least 25% of the outstanding Bonds the right at all reasonable times to inspect the entire waterworks utility and all records, accounts and data of the City relating thereto. Upon request of any owner of any of such Bonds, it also will furnish to such owner a copy of the most recently completed audit of the City's accounts by the State Auditor of Washington or such other audit as is authorized by law in lieu thereof. (e) It will not furnish water or sanitary sewage disposal service to any customer whatsoever free of charge and will promptly take legal action to enforce collection of all delinquent accounts. (f) It will carry the types of insurance on the properties of the waterworks utility of the City in the amounts normally carried by private water and sewer companies engaged in the operation of waterworks utilities, and the cost of such insurance shall be considered a part of operating and maintaining such utility. If, as and when the United States of America or some agency thereof shall provide for War Risk Insurance, the City further agrees to take out and maintain such insurance on all or such portions of such utility on which such War Risk Insurance may be written in an amount or amounts to cover adequately the value thereof. (g) It will pay all costs of operation and maintenance of the waterworks utility of the City and the debt service requirements for the Outstand- ing Parity Bonds and otherwise meet the obligations of the City as herein set forth. (h) It will neither make nor permit any use of proceeds of the Bonds or other funds of the City at any time during the term of the Bonds which will cause the Bonds to be arbitrage bonds within the meaning of Section 103(c) of the United States Internal Revenue Code of 1954, as amended or replaced and redesignated, and applicable regula- tions promulgated thereunder. 18 The City has not been notified of any listing or proposed listing by the Internal Revenue Service to the effect that it is a bond issuer whose arbitrage certifications may not be relied upon. Section 9. The City reserves the right to issue Future Parity Bonds which will constitute a lien and charge upon the gross revenues of the waterworks utility of the City on a parity with the Outstanding Parity Bonds and the Bonds if the condi- tions set forth in Section 7 of Ordinance No. 334 are met and complied with at the time of the issuance of such Future Parity Bonds, which section is by this reference incorporated herein and made a part hereof, except that for the Bonds and any Future Parity Bonds, subsection (c) of such Section 7 shall read as follows: (c) The ordinance authorizing the issuance of such additional bonds shall provide that such additional bonds shall provide that an amount equal to the average annual debt service of the addi- tional bonds proposed to be issued shall be accumu- lated as a reserve in the Bond Fund, said amounts to be accumulated by monthly deposits commencing not later than one month after the date of issuance of the additional bonds and to be accumulated within five years after the date of issuance of such bonds, and said reserve to be maintained in such amounts so long as any of those additional bonds are outstanding to the last maturity thereof. In the case of parity refunding bonds the ordinance authorizing the issuance of such refund- ing bonds shall provide that the money in the Reserve Account for the bonds to be refunded shall be transferred to the 'Reserve Account' in the Bond Fund, or that the moneys in the 'Reserve Account' for the bonds to be refunded shall be used to redeem such bonds, in which event an amount equal to the average annual debt service for the refund- ing bonds proposed to be issued shall be accumu- lated as a reserve in the same manner and within the same times as set forth herein for additional revenue bonds. and there shall be added a new subsection (d) as follows: (d) The ordinance authorizing the issuance of such Future Parity Bonds shall provide for the creation of a sinking fund account in the Bond Fund for any Term Bonds to be issued and for regular payments to be made into such account for the payment of principal of such Term 19 Bonds on or before their maturity, or, as an alterna- tive, for the mandatory redemption of such Term Bonds prior to their maturity date from money on deposit in the Principal and Interest Account. After the payment and redemption of the Outstanding Parity Bonds the engineer, in determining the sufficiency of the revenues under Section 7, subparagraph (b) of Ordinance No. 334, shall use the historical gross revenues of the waterworks utility for any 12 consecutive months out of the 15 months immediately preceding the month of delivery of any Future Parity Bonds. Such revenues may be adjusted to reflect any changes in rates in effect and being charged or expressly committed by ordinance of the City Council to be made in the future, income derived from customers of the waterworks utility connected within the past 12 months adjusted to reflect one year's net revenue from such customers, revenues from any customers to be connected to the waterworks utility who have paid the required connection charges, revenue to be derived from any customer under any executed contract for water and /or sewer service which revenue was not included in the historical gross revenues of the waterworks utility, and may include the engineer's estimate of the gross revenues of the waterworks utility to be derived by the City from customers within improved property available to commit to any additions and improvements and extensions of the waterworks utility to be paid for out of the proceeds of the sale of such additional Future Parity Bonds or other additions to and improvements and extensions of the waterworks utility then under construction and not fully connected to the system when such additions, improvements and extensions are completed. In addition, actual or reasonably anticipated changes in the operating and maintenance expenses of the waterworks utility of the City subsequent to such 12 -month period shall be added or deducted, as is applicable. 20 Section 10. The Bonds shall be printed or lithographed on good bond paper in a form consistent with the provisions of this ordinance and State law, shall be signed by the Mayor and City Clerk, both of whose signatures shall be in facsimile, and a facsimile reproduction of the seal of the City shall be printed thereon. Only such Bonds as shall bear thereon a Certificate of Authentication in the following form, manually executed by the Bond Registrar, shall be valid or obligatory for any purpose or entitled to the benefits of this ordinance: CERTIFICATE OF AUTHENTICATION This bond is one of the fully registered City of Tukwila, Washington, Water and Sewer Revenue Bonds, 1986, described in the Bond Ordinance. WASHINGTON STATE FISCAL AGENCY Bond Registrar By Authorized Officer Such Certificate of Authentication shall be conclusive evidence that the Bonds so authenticated have been duly executed, authen- ticated and delivered hereunder and are entitled to the benefits of this ordinance. In case either or both of the officers whose facsimile signatures appear on the Bonds shall cease to be such officer or officers of the City before the Bonds so signed shall have been authenticated or delivered by the Bond Registrar or issued by the City, such Bonds nevertheless may be authenticated, delivered and issued and, upon such authentication, delivery and issue, shall be as binding upon the City as though those whose facsimile signatures appear on the Bonds had continued to be such officers of the City. Any Bond also may be signed on behalf of the City by such persons as at the actual date of execution of such Bond shall be proper officers of the City 21 authorized to execute bonds although on the original date of such Bond such persons were not such officers of the City. Section 11. The Bond Registrar shall keep, or cause to be kept, at its principal corporate trust office, sufficient books for the registration and transfer of the Bonds which shall at all times be open to inspection by the City. The Bond Registrar is authorized, on behalf of the City, to authenticate and deliver Bonds transferred or exchanged in accordance with the provisions of such Bonds and this ordinance, to serve as the City's paying agent for the Bonds and to carry out all of the Bond Registrar's powers and duties under this ordinance and City Ordinance No. 1338 establishing a system of registration for the City's bonds and obligations. The Bond Registrar shall be responsible for its representa- tions contained in the Bond Registrar's Certificate of Authenti- cation on the Bonds. The Bond Registrar may become the 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 depository for and permit any of its officers or directors to act as members of, or in any other capacity with respect to, any committee formed to protect the rights of Bond owners. Section 12. The Bonds shall be negotiable instruments to the extent provided by RCW 62A.8 -102 and 62A.8 -105. Section 13. The City covenants that it will neither make nor permit any use of proceeds of the Bonds or other funds of the City at any time during the term of the Bonds which will cause the Bonds to be arbitrage bonds within the meaning of Section 148 of the United States Internal Revenue Code of 1986 and applicable regulations promulgated thereunder. Further, the City covenants that, if all proceeds of the Bonds have not been spent within six months from the date of issuance of the Bonds, it will calculate, or cause to be calculated, and rebate to the 22 United States all earnings from the investment of Bond proceeds that are in excess of the amount that would have been earned had the yield on such investments been equal to the yield on the Bonds, plus all income derived from such excess earnings, to the extent and in the manner required by Section 148 of such Code and such applicable regulations. In the event the City shall fail to meet the rebate requirements applicable to the Bonds under Section 148 of such Code, the City covenants that, to the extent permitted by that Section, it shall pay the penalty provided in Subsection 148(f)(7)(C) if required to prevent a loss of the tax exemption for interest on the Bond. Section 14. The City finds and declares that it is a duly organized and existing governmental unit of the State of Washington and has general taxing power; that no Bond which is part of this issue of Bonds is a "private activity bond" within the meaning of Section 141 of the Internal Revenue Code of 1986; that at least 95 percent of the net proceeds of the Bonds will be used for local governmental activities of the City (or of a governmental unit the jurisdiction of which is entirely within the jurisdiction of the City); and that the aggregate face amount of all tax exempt obligations (other than private activ- ity bonds) issued by the City and all entities subordinate to the City (including any entity which the City controls or which derives its authority to issue tax exempt obligations from the City) during the current calendar year is not reasonably expected to exceed $5,000,000. The City therefore certifies that it is an issuer which qualifies for the small governmental issuer arbitrage rebate exemption under Section 148(f)(4)(C) of the Internal Revenue Code of 1986. Section 15. The City has determined and certifies that (a) the Bonds are not "private activity bonds" within the meaning of Section 141 of the Internal Revenue Code of 1986; (b) the 23 reasonably anticipated amount of tax exempt obligations (other than private activity bonds) which the City and any entity subordinate to the City (including any entity which the City controls or which derives its authority to issue tax exempt obligations from the City) will issue during the calendar year in which the Bonds are issued will not exceed $10,000,000; and (c) the amount of tax exempt obligations, including the Bonds, designated as "qualified tax exempt obligations" for the pur- poses of Section 265(b)(3) of the Internal Revenue Code of 1986 by the City during the calendar year in which the Bonds are issued does not exceed $10,000,000. The City designates the Bonds as "qualified tax exempt obligations" for the purposes of Section 265(b)(3) of the Internal Revenue Code of 1986. Section 16. In the event the City shall issue advance refunding bonds pursuant to the laws of the State of Washington, or have money available from any other lawful source, to pay the principal of and interest on the Bonds or such portion thereof included in the refunding or defeasance plan as the same become due and payable and to refund or defease all such then outstand- ing Bonds and to pay the costs of refunding and defeasance, and shall have set aside irrevocably in a special fund for and pledged to such payment, refunding or defeasance (hereinafter called the "trust account money and /or Government Obligations sufficient in amount, together with known earned income from the investment thereof, to make such payments and to accomplish the refunding or defeasance as scheduled, and shall make irrevocable provision for redemption of such Bonds, then in that case all right and interest of the owners of the Bonds to be so retired, refunded or defeased (hereinafter collectively called the "defeased Bonds in the covenants of this ordinance, in the gross revenues of the waterworks utility of the City and funds and accounts, obligated to the payment of such Bonds, other than 24 the right to receive the funds so set aside and pledged, there- after shall cease and become void, except such owners shall have the right to receive payment of the principal of and interest on the defeased Bonds from the trust account and, in the event the funds in the trust account are not available for such payment, shall have the residual right to receive payment of the princi- pal of and interest on the defeased Bonds from the gross reve- nues of the waterworks utility of the City without any priority of lien or charge against those revenues or covenants with respect thereto except to be paid therefrom. After the establishing and full funding of such trust account, the City may then apply any money in any other fund or account established for the payment or redemption of the defeased Bonds to any lawful purposes as it shall determine, subject only to the rights of the owners or holders of any other bonds then outstanding. In the event that the refunding or defeasance plan provides that the Bonds being refunded or defeased or the refunding bonds to be issued be secured by cash and /or Government Obligations or other legal investments pending the prior redemption of those Bonds being refunded and if such refunding or defeasance plan also provides that certain cash and /or Government Obligations or other legal investments are pledged irrevocably for the prior redemption of those Bonds included in the refunding or defea- sance plan, then only the debt service on the Bonds which are not defeased Bonds and the refunding bonds, the payment of which is not so secured by the refunding or defeasance plan, shall be included in the computation of coverage for issuance of Future Parity Bonds and the annual computation of coverage for deter- mining compliance with the rate covenants. Section 17. As long as the Municipal Bond Guaranty Insurance (the "Policy issued by the Municipal Bond Insurance 25 Association "MBIA shall be in full force and effect, the City agrees to comply with the following provisions: (a) If five days prior to an interest payment date the City determines that there will be insufficient funds in the Bond Fund to pay the principal of or interest on the Bonds on such interest payment date, the City shall so notify MBIA. Such notice shall specify the amount of the anticipated deficiency, the Bonds to which such deficiency is applicable and whether such Bonds will be deficient as to principal or interest, or both. (b) The City, after giving notice as provided in (a) of this Section, shall make avaiable to MBIA and to Citibank, N.A., of New York, New York, fiscal agent' for MBIA, a copy of the Bond Register and a copy of all records relating to the Bond Fund maintained under this ordinance. (c) The City shall provide, or cause the Bond Registrar to provide, MBIA with a list of registered owners of Bonds entitled to receive principal or interest payments under the terms of the Policy, and shall make arrangements with Citibank, N.A., of New York, New York, MBIA's fiscal agent, (i) to mail checks or drafts to the registered owners of Bonds entitled to receive full or partial interest payments from MBIA, and (ii) to pay principal on Bonds surrendered by the registered owners of Bonds entitled to receive full or partial principal payments from MBIA, all in accordance with the terms of the Policy. (d) The City, at the time it provides notice pursuant to (a) of this section, shall notify, or cause the Bond Registrar to notify, registered owners of Bonds entitled to receive the payment of principal or interest thereon from MBIA (i) as to the fact of such entitlement, (ii) that MBIA will remit to them all or a part of the interest payments next coming due, (iii) that shuld they be entitled to receive full payment of principal from 26 MBIA, they must tender their Bonds (along with a form of trans- fer of title thereto) for payment to Citibank, N.A., of New York, New York, as fiscal agent for MBIA, and not the Bond Registrar, and (iv) that should they be entitled to receive partial payment of principal from MBIA, they must tender their Bonds for payment thereon first to the Bond Registrar, who shall note on such Bonds the portion of the principal paid by the Bond Registrar, and then, along with a form of transfer of title thereto, to Citibank, N.A. of New York, New York, as fiscal agent for MBIA, which will then pay the unpaid portion of the principal. (e) MBIA, to the extent it makes payment of principal of or interest on Bonds, shall become subrogated to the rights of the recipients of such payments in accordance with the terms of the Policy, and to evidence such subrogation (i) in the case of subrogation as to claims for past due interest, the Bond Regis- trar shall note MBIA's rights as subrogee on the Bond Register upon receipt of proof of the payment of interest thereon to the registered owners of the Bonds, and (ii) in the case of subroga- tion as to claims for past due principal, the Bond Registrar shall note MBIA's rights as subrogee on the Bond Register upon surrender of the Bonds by the registered owners thereof together with proof of the payment of principal thereof. (f) All the provisions of this Section 17 are to be construed in accordance with the terms of the Policy. In the event of any inconsistencies between this section and the provisions of the Policy, the provisions of the Policy shall control. Section 18. Shearson Lehman Brothers Inc., Foster Marshall Division, of Seattle, Washington, has presented a purchase contract (the "Purchase Contract to the City offer- ing to purchase the Bonds under the terms and conditions 27 provided in the Purchase Contract, which written Purchase Contract is on file with the City Clerk and is incorporated herein by this reference. The City Council, finding that entering into the Purchase Contract is in the City's best interest, accepts such offer and authorizes the execution of the Purchase Contract by City officials. The Bonds will be printed at City expense and will be delivered to the purchasers in accordance with the Purchase Contract, with the approving legal opinion of Roberts Shefelman, municipal bond counsel of Seattle, Washington, relative to the issuance of the Bonds, printed on each Bond. Bond counsel shall not be required to review or express any opinion concerning the completeness or accuracy of any official statement, offering circular or other sales material issued or used in connection with the Bonds and bond counsel's opinion shall so state. The proper City officials are authorized and directed to do everything necessary for the prompt delivery of the Bonds to the purchaser, including without limitation the obtaining of bond insurance if required by the Purchase Contract, and for the proper application and use of the proceeds of the sale thereof. Section 19. The accrued interest received from the pur- chaser of the Bonds shall be deposited in the Principal and Interest Account of the Bond Fund. An amount of the principal proceeds of the Bonds sufficient to pay and redeem the Outstand- ing Note shall be deposited in the Water and Sewer Revenue Bond Anticipation Note Fund, 1984, and the balance shall be deposited in the Water /Sewer Construction Fund No. 403 and used for the additional purpose of the Bonds and to pay the costs of issuance and sale of the Bonds. Pending such expenditure, the money in such construction fund may be invested in any legal investment 28 and the investment income may be retained in such fund and used for the purposes of such fund. Section 20. Pending the printing, execution and delivery to the purchaser of the definitive Bonds, the City may cause to be executed and delivered to such purchaser a single temporary Bond in the principal amount of $3,600,000. Such temporary Bond shall bear the same date of issuance, interest rates, principal payment dates and terms and covenants of the definitive Bonds, and shall be issued as a fully registered bond in the name of such purchaser, and shall be in such form as acceptable to such purchaser. Such temporary Bond shall be exchanged for the definitive Bonds as soon as the same are printed, executed and available for delivery. Section 21. This ordinance shall be in full force and effect five days after its passage and legal publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a regular meeting thereof this 24th day of November, 1986. .---o i. GARY L. VAN DUSEN, Mayor ATTEST: a/7/ 40 a(de,v2-0--f- Maxfne /Anderson, City Clerk APPROVED AS TO FORM: Office of the City A tor'ey Illec YeXl_gte iv FILED WITH THE AZaLE K: /7- s PASSED BY THE CITY COUN //-,14-Y4 PUBLISHED: //--30 EFFECTIVE DATE: /.2 6 8g ORDINANCE NO.: /i/Og 1157t 29 Horton Dennis Associates, Inc. Consulting Engineers RECEIVED November 21, 1986 ,NOV 2 4 1986 TUK I HONORABLE MAYOR AND CITY COUNCIL City of Tukwila 6200 Southcenter Blvd. Tukwila, WA 98188 RE: WATER /SEWER REVENUE BONDS, 1986, $3,600,000 Ladies and Gentlemen: The City of Tukwila desires to issue $3,600,000 par value of its Water /Sewer Revenue Bonds, 1986, (the Bonds) pari passu with the now outstanding Water and Sewer Revenue Bonds, 1961, pursuant to Ordinance No. 334; Water and Sewer Revenue Bonds, 1963, pursuant to Ordinance No. 381, No. 382, and No. 387; Water and Sewer Bonds, 1965, pursuant to Ordinance 422; and Water and Sewer Refunding and Construction Revenue Bonds, 1972, pursuant to Ordinance No. 748. Ordinance No. 334, Section 7, governs the parity requirements and provides for the issuance of future water and sewer bonds to be on a parity with all subsequent issues. This certificate has been prepared as required by Section 7 (b) of said Ordinance No. 334. CERTIFICATION I, Martin L. Penhallegon, a Professional Engineer licensed in the State of Washington, do hereby certify that, in my professional opinion: the projected net revenues of the Water /Sewer System will be sufficient to meet the 1.35 coverage requirement in Section 7 of Ordinance No. 334 for the 1961, 1963, 1965, 1972 and the 1986 water and sewer bond issues. I express no opinion at this time as to the ability of Water /Sewer revenues to meet the 1.35 requirement for any future parity bonds. My professional opinion is based on information provided by the City of Tukwila and Shearson Lehman Brothers, Inc., Foster and Marshall Division, as shown in Schedule A and B, which are attached hereto and made a part of this Certificate in addition to other information contained in the 1983 Comprehensive Water and Sevy ,i a-r prepared under my direction and other analysis made by me. ,c� P EN84 toq; oc v,ksi <F�a Sincerely, 4 HORTON DENNIS ASSOCIATES, INC. s :v:, 0. �y ..-0-7-7 �o A FCrsTE¢� Martin L. Penhallegon, '.E. MLP:ca s E CG\ Associate 320 Second South, Kirkland, Washington 98033 -6687 0 Phone 822 -2525 CITY OF TUKWILA ANALYSIS OF ADEQUACY OF PROPOSED RATE INCREASES TO COVER COST OF 1986 $3.6 MILLION WATER AND SEWER BOND ISSUES To verify the proposed rates are adequate to cover cost of $3,600,000 revenue bond issue, the following analysis is used. (It is assumed the existing rates are adequate without the new bond issue, therefore the rate increases are solely to cover cost of the bonds). 1. Total Cost Of Bonds Principal $3,600,000 Interest 2,964,006 Total $6,564,006 2. From Figure 19 Of 1983 Comprehensive Water Plan (By HDA) To create $6.6 million in capital over 20 years. The average rate increase needed is approximately 500100 cu. ft. plus 35% bond coverage or 680100 cu. ft. 3. Based on "Data for 1986 Water and Sewer Rates" published by the City and dated November 18, 1986. The average proposed equivalent water rate increase based on 100 cu. ft. of water sold is determined as follows. a. The City proposes a change in the base rate. The net effect of this change would result in a $35,982 increase in revenue to the City based on 1985 data. (See attached "Exhibit "A" for back -up) b. The City proposed a change in the meter consumption rate. The net effect of this change would result in a $277,255.50 increase in revenue to the City based on 1985 consumption figures. (See below) 1985 TOTALS CUSTOMER CLASS CONSUMPTION 1 RATE /CCF EXISTING ANNUAL REVENUE EXISTING Single Family Dwelling 47,831 ccf $0.80 .50 38,265 23,915.50 Multi- Family Dwelling 87,854 ccf $0.80 .50 70,283 43,927.00 Commercial /Industrial 482,756 ccf $0.99 .50 $477,928 $241,378.00 SUB -TOTAL WATER 618,441 ccf $586,476 $309,220.50 SALES REVENUE NET INCREASE $277,255.50 1. Source A rate Proposal For The Tukwila Water Department November 17, 1986 Page 4 c. The City's proposal to change the sewer rate would have the following impact in revenue. 1985 Totals (City Portion Only) Equiv. Proposed Exist. Res. Res. Rate/ Revenue Rate/ Revenue Units Units CCF Renerated CCF Renerated Single Family 440 4.00 21,120 $5.20 27,456 Multi- Family 1810 4.00 86,880 $5.20 $112,944 Comm. /Indust. -0- 3290 $9.50 $375,060 $5.20 $205,296 TOTALS $483,060 $345,696 NET INCREASE $137,364 Therefore the net effect of the increases proposed would result in the average equivalent water rate increase per 100 /cu. ft. for 1985 data as determined below. Net Increase in Water Base 35,982.00 Net Water Consumption Increase $277,255.50 Net Sewer Increase $137,364.00 $450,601.50 Equivalent Increase in Water Rate Net Incrase Total Consumption 450,601.50 618,441.00 100 cu.ft. 72.9¢/100 cu. ft. 72.9>680100 cu. ft. required Proposed Increase is adequate. SCHEDULE "A" City of Tukwila Actual /Estimated Net Revenues Water /Sewer Revenue Bonds, 1986 $3,600,000 YEAR ENDING DECEMBER 31 Historical(1) Projected 1983 1984 1985 1986(2) 1987(3) Operating Revenues Sewer Utility 605,415 684,247 766,386 852,000 $1,050,000 Water Utility 456,269 503,938 531,703 550,000 950,000 Other Income 277 -0- -0- -0- -0- TOTAL $1,061,961 $1,188,185 $1,298,089 $1,402,000 $2,000,000 Operating Expenses Sewer Utility Operating 482,178 582,438 645,009 804,000 860,000 Maintenance 24,753 29,104 17,662 20,000 22,000 Taxes 4,732 4,753 10,722 11,000 15,000 Water Utility Operating 337,664 374,840 421,441 412,000 440,000 Maintenance 41,284 61,611 31,292 40,000 48,000 Taxes 15,368 17,693 22,221 23,000 35,000 TOTAL 905,979 $1,070,439 $1,148,347 $1,310,000 $1,420,000 Net Operating Income 155,982 117,746 149,742 92,000 580,000 Other Net Non Operating Income 74,960 113,428 78,644 85,000 55,000 Total Net Income Available for Debt Service 230,942 231,174 228,386 177,000 635,000 (1) Source: Audited records of the City of Tukwila. (2) Based on nine months actual and three months projected results. (3) Based upon rate increases of approximately 43 effective December 15, 1986. SCHEDULE B CITY OF TUKWILA, WASHINGTON WATER AND SEWER REVENUE BONDS, 1986 PROJECTED DEBT SERVICE COVERAGE $3,600,000 ESTIMATED NET INCOME GRAND PROJECTED AVAILABLE OUTSTANDING This $3,600,000 Issue TOTAL DEBT FOR DEBT BONDS ALL DEBT SERVICE DATE SERVICE DEBT SERVICE PRINCIPAL INTEREST TOTAL SERVICE COVERAGE 12/1/86 177,000 79,124 79,124 $2.24 12/1/87 635,000 78,037 105,000 225,422 330,422 408,459 1.68 12/1/88 635,000 80,904 105,000 221,327 326,327 407,231 1.69 12/1/89 635,000 79,471 110,000 216,602 326,602 406,073 1.69 2/1/90 635,000 71,993 115,000 211,377 326,377 398,370 1.70 /1/91 635,000 65,744 125,000 205,627 330,627 396,371 1.71 12/1/92 635,000 79,481 130,000 199,127 329,127 408,608 1.72 12/1/93 635,000 77,578 135,000 192,107 327,107 404,685 1.73 12/1/94 635,000 79,550 145,000 184,547 329,547 409,097 1.74 12/1/95 635,000 82,203 155,000 176,210 331,210 413,413 1.76 12/1/96 635,000 78,491 160,000 167,065 327,065 405,556 1.79 12/1/97 635,000 75,780 170,000 157,305 327,305 403,085 1.81 12/1/98 635,000 77,025 180,000 146,680 326,680 403,705 1.84 12/1/99 635,000 22,925 195,000 135,160 330,160 353,085 1.88 12/1/00 635,000 24,025 205,000 122,485 327,485 351,510 1.90 12/1/01 635,000 24,035 220,000 108,750 328,750 352,785 1.91 12/1/02 635,000 235,000 93,790 328,790 328,790 1.94 12/1/03 635,000 250,000 77,575 327,575 327,575 1.94 12/1/04 635,000 270,000 60,200 330,200 330,200 1.94 12/1/05 635,000 285,000 41,300 326,300 326,300 1.95 12/1/06 635,000 305,000 21,350 326;350 326,350 1.95 IJTALS $12,877,000 $1,076,366 $3,600,000 $2,964,006 $6,564,006 $7,640,372 (1) Outstanding Debt Service (Principal) as of 12/31/86 Comprised of: 1961 Water /Sewer Revenue Bonds 33,000 1963 Water /Sewer Revenue Bonds 137,000 1965 Water /Sewer Revenue Bonds 85,000 1972 Water /Sewer Revenue Bonds 440,000 1986 Water /Sewer Revenue Bonds 3,600,000 TOTAL $4,295,000' (2) From Schedule A. In the event of an increase in operating expenses in excess of growth in revenues, additional rate increases would be required to realize the net revenues shown. (3) From Shearson Lehman Brothers, Inc., Foster Marshall Division, updating the "Preliminary Official Statement." (4) Annual debt service coverage. Bond ordinance identifies coverage on average debt service as test of revenue sufficiency. 1 It r3 A, r� A RATE PROPOSAL FOR THE TUKWILA WATER DEPARTMENT November 13, 1986 Page 2 The minimum base charge for the commercial industrial customer is based on the size of meter serving that customer. The proposed minimum base charge per month for each meter size is as follows: PROPOSED CURRENT 3/4" 8.50 6.80) 1" 13.50 10.80) 1 1/2" 19.00 15.30) 2" 24.50 19.80) 3" 47.00 37.80) 4" 63.00 50.80) 6" 115.00 92.80) 8" 176.00 140.80) These minimum base charges will produce the following revenue using 1985 system data. NO. OF UNITS MIN. CHARGE P► S L R CUSTOMER CLASS OR METERS PER MONTH ANNUAL REVENUE Single Family Dwelling 400 4.00 f3® 19,200 '24, Multi- Family Dwelling 1568 4.00 4 75,264 8o 9 08:80 Comm. /Indust. 3/4" 99 8.50 4c 10,098 /68.40 1" 156 13.50 8:3° 25,272 l ,-3710 1 1/2" 199 19.00 t 2 49° 45,372 39 5-44 2" 91 24.50 47-3° 26,754 gr "4" 3 27 47.00 '35;3° 15,228 /6 437w 4" 9 63.00 40.3v 6,804 $24. 4d 6" 1 115.00 9v.3 a 1,380 083 (Po 8" 0 176.00 0 SUB -TOTAL MINIMUM BASE CHARGE REVENUE 225,372 /81 0042.030.016 JEH /ko 11/25/86 SUMMARY OF ORDINANCE NO. /4 AN ORDINANCE OF THE CITY OF TUKWILA, WASHINGTON, RELATING TO THE WATERWORKS UTILITY OF THE CITY, INCLUDING THE SYSTEM OF SEWERAGE AS A PART THEREOF; AMENDING ORDINANCE NO. 1337; PROVIDING FOR THE ISSUANCE OF $3,600,000 PRINCIPAL AMOUNT OF WATER AND SEWER REVENUE BONDS, 1986, OF THE CITY FOR THE PURPOSE OF PROVIDING FUNDS TO PAY THE COST OF REDEEMING, BOTH PRINCIPAL AND INTEREST, THE OUTSTANDING WATER AND SEWER REVENUE BOND ANTICIPATION NOTES, 1984, OF THE CITY, TO PAY THE COSTS OF CARRYING OUT A PORTION OF THE SYSTEM OF PLAN OF ADDITIONS TO AND BETTERMENTS AND EXTENSIONS OF THE WATERWORKS UTILITY OF THE CITY ADOPTED BY ORDINANCE NO. 1337, AS HEREIN AMENDED, AND DATE, FORM, MATURITIES, INTEREST RATES, TERMS AND COVENANTS OF SUCH BONDS; AND PROVIDING FOR THE SALE AND DELIVERY OF SUCH BONDS TO SHEARSON LEHMAN BROTHERS, INC., FOSTER MARSHALL DIVISION OF SEATTLE, WASHINGTON. On ;9 02 1986, the City Council of the City of Tukwila passed Ordinance No. /1/08 which provides as follows: Section 1. Defines Terms. Section 2. Amends Section 4 of Ordinance 1337 to declare the amount of the bonds to be issued to be $3,600,000. Section 3. Makes findings with respect to the status of outstanding water and sewer revenue bonds of the City. Section 4. Provides for the issuance of $3,600,000 in water and sewer revenue bonds and prescribes the terms of the bonds. Section 5. Makes provision for the redemption of the bonds. Section 6. Provides for payment of revenues into a principal and interest account and a reserve account. Section 7. Pledges the gross revenues of the waterworks utility to the payments required by the ordinance. Section 8. Provides for certain covenants by the City with the owner of each of the bonds. Section 9. Reserves to the City the right to issue future parity bonds and provides for the use of revenues of the water utility. Section 10. Sets forth the form of the bonds. Section 11. Provides for the duties of the bond registrar. 1 Section 12. Provides that the bonds shall be negotiable instruments. Section 13. Prohibits arbitrage and sets forth rebate requirements. Section 14. Declares the tax status of the bonds and certifies that the city is an issuer which qualifies for the small governmental issuer arbitrage rebate exemption. Section 15. Details the manner in which the City may issue advance refunding bonds. Section 16. Accepts the offer of Shearson Lehman Brothers, Inc., Foster Marshall Division to purchase the bonds and provides for review by counsel. Section 17. Provides for deposit of interest and principal proceeds into various funds. Section 18. Provides for a temporary bond to be issued pending printing, execution and delivery to the purchaser of the bonds. Section 19. Establishes an effective date. The full text of this ordinance will be mailed without charge to anyone who submits a written request to the City Clerk of the City of Tukwila for a copy of the text. APPROVED by the City Council at their meeting of 7I ?Ai ,1986. rAir CITY CLERK, MAXINE ANDERSON Publish: Valley Daily News N be6, 1986 Vic. ctec 2