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07-17-1989 Regular MeetingJuly 10, 1989 meeting - continued With no further business, meeting adjourned at 8:53 p.m. WARD 7 - VACANT July 17, 1989 The regular scheduled meeting of Mayor and Council was held July 17, 1989 at Smyrna City Hall. The meeting was called to order at 7:30 o'clock p.m. by presiding officer Mayor A. Max Bacon. All council members were present. Also present was City Attorney Charles E. Camp, City Clerk Melinda Dameron, Library Director Laurel Best, City Engineer Mike Hutchinson, Finance Director Emory McHugh, Parks Director Sherry Reavis, Communications Director Steve Ciaccio, Personnel Director Jane Sargent, Acting Police Chief Kent Sims, Fire Chief Larry Williams, Public Works Director Vic Broyles and representatives of the press. Invocation was given by City Solicitor Mike Whaley followed by the pledge to the flag. CITIZENS INPUT• Nothing to report. CERTIFICATION OF SPECIAL ELECTION: Election Superintendent Linda Smith read the results of the special election held July 11, 1989 to fill the unexpired term of Bob Betenbaugh, with John Steely receiving a majority of the votes cast. Jack Shinall made a motion the election results be certified. Jim Hawkins seconded the motion which carried 6-0. The oath of office was given to Mr. Steely by State Court Judge Ken Nix. APPEAL OF RECORDERS COURT - MELVIN C. MC CLELLION, JR. Mr. McClellion was not present and Jim Hawkins made a motion the appeal be dismissed for failure to appear. Jack Shinall seconded the motion which carried 7-0. PUBLIC HEARINGS: (A) Variance - number of storage buildings at 3784 Plumcrest Road Mayor Bacon said a letter had been received from Mr. E. Glenn Beavers requesting that his variance request to allow 2 storage buildings on his property at 3784 Plumcrest Road be withdrawn and that he would comply with the City ordinance within 30 days. John Steely said Mr. Beavers had agreed to comply with the ordinance within 30 days by either removing the smaller storage building on his property or attaching it to the new structure. John Steely made a motion the variance be withdrawn, without prejudice. Jim Hakwins seconded the motion which carried 7-0. (B) Variance - additional sign for Exxon, 1420 Spring Street. Wade Lnenicka said he had met with the applicant last Friday, and they are requesting a postponement of the variance to the next meeting. Wade Lnenicka made a motion the variance be tabled to the August 7, 1989 meeting. Bill Scoggins seconded the motion which carried 7-0. July 17, 1989 meeting - continued (C) Variance - reduce side yard setback at 981 Concord Road. Dr. Joel L. DeSaulniers requested a variance to reduce the side yard setback at 981 Concord Road from 33.3 to 15 feet to add a 12 x 12 addition to his chiropractic outpatient healthcare facility. There was no opposition. Dr. DeSaulniers presented pictures of the proposed addition to his business, located at the corner of Concord and Evelyn Street. Dr. DeSaulniers said he had been in Smyrna for 4 years, at this particular location the last 2 years and needed the additional room to offer better physical therapy facilities for his patients. Jim Hawkins made a motion the variance be approved as requested with the stipulation that the variance only apply to the building that is presently on the lot. Wade Lnenicka seconded the motion which carried 7-0. FORMAL BUSINESS• Nothing to report. BID AWARDS: Nothing to report. COMMERCIAL BUILDING PERMITS: (A) B. L. Law Construction requested a building permit for a 5,040 square foot addition to Fouts Brothers Nissan at 2158 Atlanta Road at a total estimated cost of $112,000. Kathy Jordan made a motion the permit be approved. Bob Davis seconded the motion which carried 7-0. CONSENT AGENDA: (A) Approval to request bids - vehicle for Community Development (B) Approval to request bids - portable stage (C) Approval to request bids - garbage truck, pick-up truck and Pow-R-Mole for Public Works (D) Approval to request bids - 3COM File Server/386 for Police Department (E) Approval to resurface Lake Park Drive and Spring Road (F) Approval to surplus (2) dump trucks from Public Works (1982 F800 dump truck and 1972 Ford LN800) Jim Hawkins made a motion the consent agenda be approved. Wade Lnenicka seconded the motion which carried 7-0. COUNCIL INPUT: Everyone congratulated John Steely and welcomed him back to council. Wade Lnenicka congratulated Sherry Reavis for being selected as a new member of the 1989 Leadership Cobb program. Wade Lnenicka read the Grand Jury presentments from last week which stated our jail facilities were adequate and clean. The report also stated they were very impressed with the professionalism and operation of the communications center. Bill Scoggins reminded everyone of Smyrna Night at the Braves on July 24th. Transportation will be provided by the new Cobb Community Transit, with buses leaving Smyrna High School at 6:30 p.m. Jim Hawkins said he has received quite a few calls from residents about the creek behind their homes on Church Road. This is number 1 on the project list for rip rapping and the work will be completed as soon as weather permits. Mr. Hawkins reported that the STEP unit has written 20 citations and 11 warnings in the Wisteria Lane/Crestview Drive area, with 274 vehicles traveling through that intersection in June. Mr. Hawkins said he felt the additional patrol had made an impact and hopes the situation will continue to improve. Jack Shinall also asked that the STEP unit observe the intersection at Evergreen Trail and Smyrna Powder Springs. Jack Shinall made a motion the rules be suspended to consider an item not on the agenda. Jim Hawkins seconded the motion which carried 7-0. Jack Shinall made a motion we lift the outdoor watering restrictions that July 17, 1989 meeting - continued went into effect in July, 1988. Kathy Jordan seconded the motion which carried 7-0. Jack Shinall said the City has also received a letter from the Cobb -Marietta Water Authority notifying us of a pending rate increase with one of the reasons being that their water sales this summer have been extremely low. Mr. Shinall reminded everyone that we do have a leash law in the City and that dogs must be leashed or under voice control when they are on their own property. John Steely thanked the residents of Ward 7 for giving him the opportunity of serving again. With no further business, meeting adjourned at 8:00 p.m. A. MAX ON, MAYOR / � r SUTHERLAND, ASBILL & BRENNAN 3100 FIRST ATLANTA TOWER CABLE: SUTAB ATLANTA ATLANTA, GEOBGIA 30383-3001 1275 PENNSYLVANIA AVENUE, N.W. TELECOPIER: (404) 658-8914 WASHINGTON, D. C. 20004-2404 TELEX: 54-2672 (404) 658-8700 (202) 383-0100 July 10, 1989 The Honorable A. Max Bacon Mayor of Smyrna P.O. Box 1226 Smyrna, Georgia 30081 Re: $3,510,000 City of Smyrna Water and Sewerage Revenue Refunding Bonds, Series 1989 Dear Mayor Bacon: Enclosed for inclusion in the minute book of the City is a copy of the Form 8038-G as filed with the IRS, together with proof of receipt by the IRS. Very truly yours, Alice B. Mabry Legal Assistant ABM/dhk cc: Mr. Gordon K. Mortin Enclosures f C. WILLIS RITTER DAVID L. MILLER FRANC15 R. SNODGRASS HAROLD W. BANK BRUCE R. COLEMAN R. WADE NORRIS* RICHARD A. EICHNER M ICHAEL P. MURPHY PETER L. CANZANO H. JOHN STEELE WILLIAM L. GEHRIG BRUCE EHRENSAAL COUNSEL N. BARR MILLER THOMAS A. FRAZIER, JR. • MEMBER OF GEORGIA BAR ONLY Mayor and Council Smyrna, Georgia HAYN ES & MILLER COUNSELLORS AT LAW TELEPHONE FOURTH -FLOOR (202) 955-9500 1156 FIFTEENTH STREET, N.W. AUTOMATIC TELECOPIER WASHINGTON, D. C. (202) 955-9594 20005-1704 J. MARVIN HAYNES 1949-1976 ARTHUR H. ADAMS 1958-1966 Sutherland, Asbill & Brennan Atlanta, Georgia Lex Jolley & Co., Inc. Atlanta, Georgia Gentlemen: June 28, 1989 $3,510,000 City of Smyrna (Georgia) Water and Sewerage Revenue Refunding Bonds Series 1989 WRITER'S DIRECT LINE (202) 955-9518 We have acted as Special Tax Counsel with respect to the sale and issuance by the City of Smyrna, Georgia (the "Issuer") of the above -captioned bonds issue (the "Bonds"). We have given particular attention to the terms of the Bonds, and to the expected use and investment of moneys (including proceeds of the Bonds) to effect the refinancing of certain prior bonds (the "Prior Bonds") of the Issuer, to determine compliance with the restrictions imposed by Sections 148, 149(d)(3) and 149(d)(4) of the Internal Revenue Code of 1986, as amended (the "Code"), and applicable regulations, court decisions and published positions of the Internal Revenue Service with respect thereto. In that connection, we have examined originals, or copies certified or otherwise identified to our satisfaction, of (i) a Non -Arbitrage Certificate of the Issuer, of even date, setting forth the Issuer's reasonable expectations with respect to the Bonds; (ii) an opinion of even date of Sutherland, Asbill & Brennan, Bond Counsel, that the Bonds are authorized and valid obligations of the Issuer under applicable State and local laws; (iii) an ordinance -2- of the Issuer adopted May 25, 1989 (the "Ordinance"), authorizing the issuance of the Bonds, which contains a covenant of the Issuer to comply with the arbitrage provisions of Section 148 of the Code; (iv) an Escrow Deposit Agreement dated as of June 28, 1989 which directs the call of the bonds being refinanced on July 1, 1995; and (v) such other documents and certificates as we have deemed necessary for purposes of the opinion rendered herein. No matters have come to our attention that would make unreasonable or incorrect the representations or expectations made in the Non -Arbitrage Certificate. Based on the foregoing, and assuming continued compliance with the Issuer's covenant contained in the Ordinance, we are of the opinion (1) that the Bonds are not "arbitrage bonds" within the meaning of Section 148 of the Code and (2) the Bonds are not described in paragraph (3) or (4) of Section 149(d) of the Code. We have been engaged for the limited purpose of rendering opinions with respect to Sections 148, 149(d)(3) and 149(d)(4) of the Code, and our engagement is limited solely to such matters. We have not undertaken any review of any other legal questions with respect to the issuance of the Bonds or of the ability of the Issuer to make timely payment of debt service thereon. No opinion is expressed with respect to any other provisions of law that might otherwise affect the exclusion of the interest on the Bonds from gross income for federal income tax purposes. Very truly yours, HAYNES & MILLER By C. WILLIS RITTER DAVID L. MILLER FRANCIS R. SNODGRASS HAROLD W. BANK BRUCE R. COLEMAN R. WADE NORRIS* RICHARD A. EICHNER M ICHAEL P. MURPHY PETER L. CANZANO H. JOHN STEELE WILLIAM L. GEHRIG BRUCE EHRENSAAL COUNSEL N. BARR MILLER THOMAS A. FRAZIER, JR. MEMBER OF GEOPGi BAR ONLY HAYN ES & MILLER COUNSELLORS AT LAW TELEPHONE FOURTH FLOOR (202) 955-9500 1156 FIFTEENTH STREET, N.W. AUTOMATIC TELECOPIER WASHINGTON, D. C. (202) 955-9594 20005-1704 J. MARVIN HAYNES 1949-1976 ARTHUR H. ADAMS 195E-1966 WRITER'S DIRECT LINE (202) June 28, 1989 955-9518 Mayor and Council Smyrna, Georgia $3,510,000 City of Smyrna (Georgia) Water and Sewerage Revenue Refunding Bonds Series 1989 Gentlemen: The purpose of this letter is to explain the general legal constraints of Section 148 of the Internal Revenue Code of 1986, as amended, (the "Code") in order to give you guidance in complying with the arbitrage covenant contained in the ordinance (the "Ordinance") of the City of Smyrna, Georgia (the "Issuer") with respect to the above -referenced financing. Capitalized terms not specifically defined herein have the meanings set forth in the Ordinance. There are two requirements which must be satisfied in order for interest on the Issuer's Water and Sewerage Revenue Refunding Bonds, Series 1989 (the "Bonds") to continue to enjoy their tax-exempt status, one is regarding the rebate requirement and the other is regarding the redemption of the Water and Sewerage Revenue Bonds, Series 1984 (the "1984 Bonds") being refinanced. You are required to rebate to the Internal Revenue Service an amount which equals the excess of the total amount earned from the investment of "gross proceeds" over the amount that would have been earned on the investment of such "gross proceeds" if their yield was equal to 6.977191%, (the "Bond Yield") plus any investment earnings attributable to that excess (collectively referred to herein as the "Rebate Amount"). "Gross Proceeds" is a fairly comprehensive concept which includes original investments of bond proceeds, earnings on original proceeds, amounts pledged to the payment of the bonds and debt service funds. However, for a number of reasons you may be able to ignore the investment of certain of these "gross proceeds" and thus simplify your rebate calculations. -2- The specific funds of the Issuer which may include "gross proceeds" are discussed below: 1. The Escrow Fund is funded in part from proceeds of the Bonds and is technically subject to inclusion in the rebate calculation. However, since computations have already been made confirming that the Escrow Fund does not yield more than 6.977191%, you should be able to ignore the Escrow Fund in the rebate calculation. 2. The Debt Service Account within the Sinking Fund is a debt service fund for the payment of current debt service on the Bonds and is generally designed to be cleared of all funds once each year. Since the Bonds are fixed rate bonds with an average maturity of more than five years and your bond counsel has determined that they are not "private activity bonds", the Code requires you to ignore this fund for rebate purposes. 3. The Debt Service Reserve Account within the Sinking Fund is funded with Issuer revenues and is entirely "gross proceeds" subject to rebate. 4. The Other Issuer Funds (including the Renewal and Extension Fund) should be excluded from the rebate calculation since they are generally not expected to be used to pay debt service on the Bonds. However, the IRS has not yet enacted regulations under Section 148 of the Code and there is no clear guidance on this point. Thus, subsequent regulations may force some Issuer funds into the category of "gross proceeds". The bonds may qualify for the $5 million dollar small issue exemption to the Rebate requirement'. If the Issuer (and all of its subordinate entities) has issued less than $5 million of tax-exempt bonds (other than private activity bonds) including the Bonds, during the calendar year 1989, it may not be necessary to comply with any of the Rebate requirements of Section 148 of the Code, for the entire term of the Bonds. Technical corrections to the 1986 Code enacted by Congress impose certain additional limits to this exception in the context of Refunding Bonds. Generally, these additional restrictions to the general $5 million exception prohibit use of this exception if a refunding extends the average maturity of bonds or the prior issue itself exceeded the $5 million limit. We have determined that the average maturity of the Bonds used to refund the 1984 Bonds does not exceed the remaining average maturity of the 1984 Bonds. You should consult your counsel to determine if the Issuer qualifies with regard to the other requirements of the $5 million exception. Unless the Issuer qualifies for the general exception _ described above, the following steps should be undertaken to assure compliance with the rebate requirements. 09M Detailed records should be maintained of the investment activity for all funds and accounts, in order to be able to trace the investment of all funds until spent. These records should include full descriptions of all investments purchased and identify the purchase prices and sale prices for such investment, and receipts therefrom. Documentation with respect to the calculation of the rebate should be retained by the Issuer until six years after the retirement of the last obligation of the Bonds and copies of each such determination of the Rebate Amount with respect to the Bonds should be made available to the Issuer, the Trustee and Bond Counsel upon reasonable request. You are required to calculate the amount of rebate due every five years. The first installment computation date is the last day of the fifth bond year. You have a certain amount of flexibility in choosing the exact calender day of the year which is the end of a "bond year". If January 1, 1990 is selected as the end of the first bond year, the first installment computation date would be January 1, 1994. The Issuer must make installment payments to the United States in an amount equal to 90% of the Rebate Amount with respect to the Bonds within 60 days of a rebate computation date. The last installment payment shall be made no later than 60 days after the date on which the last obligation of the Bonds is paid and should be in an amount sufficient to pay the remaining balance of the Rebate Amount with respect to the Bonds. Each payment of the Rebate Amount should be (a) filed with the Internal Revenue Service Center, Philadelphia, Pennsylvania 19255, (unless subsequent regulations designate a different location), (b) accompanied by a copy of the IRS Form 8038-G filed with the Internal Revenue Service at the time of the issuance of the Bonds, and (c) accompanied by a statement summarizing the determination by the Issuer of the Rebate Amount being paid. With respect to the requirement concerning the redemption of the bonds being refinanced, those bonds which were originally issued prior to January 1, 1986, must be called on the earliest redemption date in which the premium is 3% or less. In this instance, the bonds being refinanced must be redeemed on July 1, 1995 with respect to the 1984 Bonds maturing July 1, 1996 and thereafter. The Escrow Deposit Agreement directs the Escrow Agent to effect this call. Failure to comply with the above described arbitrage limitations of Section 148 and Section 149(d)(3) of the Code may result in the Bonds becoming taxable or, you may be able to correct a violation of the rebate requirement by late payment of the rebate due, plus a penalty of 50 percent of the rebate, plus interest thereon. -4- The foregoing represents our interpretations of Sections 148 and 149(d)(3) of the Code, based on.the.Code and the limited amount of IRS guidance available at this time. The IRS has published temporary regulations concerning. -the computation method to be used to determine the rebate amount. However, these regulations are incomplete and subject to further revisions. The IRS has not yet published final regulations implementing the rebate provisions of the Code, and final and complete regulations are not expected to be published for some time. We understand the IRS is currently considering a number of possible interpretive rules dealing with the rebate requirements and matters such as identification of "gross proceeds" (including such terms as pledged proceeds and transferred proceeds) subject to the rebate and calculation of the Rebate Amount. Accordingly, before making your first rebate calculation, and from time to time thereafter, you should consult your counsel to evaluate your compliance with more current interpretation of Section 148 of the Code. Very truly yours, HAYNES & MILLER By This Escrow Deposit Agreement (hereinafter referred to as "Agreement") by and between City of Smyrna (hereinafter sometimes referred to as the "City") and the Trust Company Bank, Atlanta, Georgia (hereinafter sometimes referred to as the "Escrow Agent"). W I T N E S S E T H: WHEREAS, the City of Smyrna has issued and delivered $4,375,000 principal amount of City of Smyrna Water and Sewerage Revenue Bonds, Series 1984, dated October 1, 1984, (hereinafter sometimes referred to as the "Series 1984 Bonds"), in fully registered form without coupons, in the denomination of $5,000 or any integral multiple thereof, bearing interest from date at the rate per annum set forth below opposite each principal maturity, all interest payable January 1, 1985 and semi-annually thereafter on the lst days of January and July in each year and the principal maturing on the 1st day of July, in the years and amounts, as follows: Year Amount Rate Year Amount Rate 1985 $ 90,000 7.00% 1994 $ 180,000 9.20% 1986 $ 95,000 7.25% 1995 $ 195,000 9.40% 1987 $100,000 7.50% 1996 $ 215,000 9.60% 1988 $110,000 7.75% 1997 $ 235,000 9.75% 1989 $120,000 8.00% 1998 $ 255,000 9.90% 1990 $130,000 8.25% 1999 $ 285,000 10.00% 1991 $140,000 8.50% 2000 $ 310,000 10.10% 1992 $150,000 8.75% 2004 $1,600,000 10.375% 1993 $165,000 9.00% of which said Series 1984 Bonds there is outstanding $3,980,000 principal amount thereof, being bonds maturing in the years 1989 to 2000, inclusive, and in the year 2004; and WHEREAS, it has been determined that the City should refund that portion of said Series 1984 Bonds maturing on and after July 1, 1996 and now outstanding in the principal amount of $2,900,000 (hereinafter referred to as "Refunded Bonds") on the earliest practicable call date it is necessary that proper provision for the refunding of said Refunded Bonds be made with the Paying Agent Bank for said Series 1984 Bonds; and WHEREAS, the City pursuant to an ordinance adopted by the Mayor and Council of the City of Smyrna on May 25, 1989 has taken all necessary and proper steps to provide for the deposit with the Trust Company Bank, Atlanta, Georgia, the Paying Agent for said Series 1984 Bonds, as Escrow Agent, moneys derived from the sale of its Water and Sewerage Revenue Refunding Bonds, Series 1989, which are to be held, supervised, maintained and administered by the Escrow Agent under the terms and conditions of this Agreement; and WHEREAS, the City will deposit with the Escrow Agent, simultaneously with the issuance and delivery of the Series 1989 Bonds, the sum of $147,303.75 derived from moneys withdrawn from the special account designated as "Debt Service Account" which is held within the special fund designated as "City of Smyrna Water and Sewerage System Sinking Fund" now held by the Trust Company Bank of Cobb County, N.A., Smyrna, Georgia, as Sinking Fund Custodian, which moneys are to be held, used and applied by the Escrow Agent under the terms and conditions of this Agreement; and WHEREAS, it is now necessary and desirable for the City to enter into this Agreement with the Escrow Agent to provide for the use and application of the moneys so deposited with said Escrow Agent. NOW, THEREFORE, in consideration of the premises and the undertakings hereinafter set forth, it is agreed by and between the City of Smyrna and the Trust Company Bank, Atlanta, Georgia, each acting by and through its duly authorized officers: SECTION 1. The Escrow Agent acknowledges receipt of: (a) A certified copy of the ordinance adopted by the Mayor and Council of the City of Smyrna on May 25, 1989 (hereinafter referred to as the "Ordinance"), among other things, providing for the refunding of all of said Series 1984 Bonds maturing on and after July 1, 1996 and now outstanding in the aggregate principal amount of $2,900,000; and (b) The sum of $3,386,000 from the proceeds derived from the sale of the City's Series 1989 Bonds and the sum of $147,303.75 from the City. Of said aggregate funds so received, (i) The sum of $3,383,000 was applied simultaneously with the receipt thereof to acquire $3,383,000 aggregate principal amount of United States Treasury Obligations -State and Local Government Series (hereinafter referred to as "Direct Obligations"), bearing interest from date at the rate per annum set forth below opposite each principal maturity, all interest payable January 1, 1990 and semi-annually thereafter on the 1st days of January and July in each year, and the principal maturing in the amounts and on the dates, as follows: Date Amount Rate Date Amount Rate 1/l/90 $33,800 0.00% l/l/93 $ 35,600 0.00% 7/1/90 $35,500 0.00% 7/l/93 $ 35,600 0.00% 1/1/91 $35,600 0.00% l/l/94 $ 35,500 0.00% 7/l/91 $35,600 0.00% 7/1/94 $ 35,600 0.00% 1/1/92 $35,600 0.00% l/l/95 $ 35,600 0.00% 7/l/92 $35,500 0.00% 7/l/95 $2,993,500 7.465% -2- All of said Direct Obligations are now on deposit with and are being held by the United States Federal Reserve Bank exclusively for the purposes of this Agreement. (ii) The sum of $147,303.75 shall be held as an initial cash balance. (iii) The sum of $3,000 has been paid to the Trust Company Bank, Atlanta, Georgia, as full and complete payment of all fees, charges and expenses incurred or to be incurred as Escrow Agent for said Refunded Bonds. Section 2. The parties hereto acknowledge the creation and the establishment by the Escrow Agent of a special and irrevocable trust fund designated as the "City of Smyrna Water and Sewerage Revenue Bond Escrow Fund" (hereinafter referred to as the "Escrow Fund") and the Escrow Agent acknowledges, agrees and certifies that all of the Direct Obligations and cash in the amount of $147,303.75 for which it acknowledged receipt in Section 1 above are fully credited to the Escrow Fund. The principal of and income derived from the Direct Obligations and said cash are irrevocably pledged to the payment of the Refunded Bonds and the owners of the Refunded Bonds are hereby granted and shall have an express lien on the cash and the principal of and income derived from all the Direct Obligations credited to the Escrow Fund until used and applied in accordance with the terms of this Agreement. Section 3. The parties hereto each acknowledge, agree and certify that the principal of and income derived from the Direct Obligations referred to in Section 1 as and when due and payable and received by the Escrow Agent will provide moneys, which, toegther with said initial cash balance, in the aggregate will be sufficient to acquire all of the Refunded Bonds by making the following payments, on the dates and in the amounts, as follows: Payment Date Principal Interest Premium Total July 1, 1989 -0- $147,303..75 -0- $ 147,303.75 January 1, 1990 -0- $147,303.75 -0- $ 147,303.75 July 1, 1990 -0- $147,303.75 -0- $ 147,303.75 January 1, 1991 -0- $147,303.75 -0- $ 147,303.75 July 1, 1991 -0- $147,3.03.75 -0- $ 147,303.75 January 1, 1992 -0- $147,303.75 -0- $ 147,303.75 July 1, 1992 -0- $147,303.75 -0- $ 147,303.75 January 1, 1993 -0- $147,303.75 -0- $ 147,303.75 July 1, 1993 -0- $147,303.75 -0- $ 147,303.75 January 1, 1994 -0- $147,303.75 -0- $ 147,303.75 July 1, 1994 -0- $147,303.75 -0- $ 147,303.75 January 1, 1995 -0- $147,303.75 -0- $ 147,303.75 July 1, 1995 $2,900,000 $147,303.75 $58,000 $3,105,303.15 -3- Section 4. The Escrow Agent agrees to apply the initial cash balance and Direct Obligations so deposited in or credited to the Escrow Fund and the income derived from the Direct Obligations in accordance with the provisions hereof. The Escrow Agent shall collect the principal of and interest on said Direct Obligations as same become due and payable and it shall have no power to make substitution of the Direct Obligations credited to the Escrow Fund. All moneys and the Direct Obligations and the income derived from the Direct Obligations held pursuant to the terms and conditions of this Agreement shall be subject to the lien herein granted in favor of the owners of the Refunded Bonds and shall be held for the security of such owners until disbursed in accordance with this Agreement and the Ordinance. Section 5. The Escrow Agent agrees that it shall on July 1, 1989 and on each January 1 and July 1 thereafter, withdraw from the Escrow Fund and transfer in immediately available funds to Trust Company Bank, Atlanta, Georgia, as Paying Agent for the Refunded Bonds if such date is July 1, a sum sufficient to pay the principal, premium, if any, and the interest due and payable on the Refunded Bonds on July 1, and if such date is January 1, a sum sufficient to pay the interest due and payable on the Refunded Bonds on January 1; and such transfers shall continue and recontinue until provision shall have been duly made for the payment in full of all of the Refunded Bonds as set forth in Section 3 hereof. The applicable and necessary portions of the Ordinance pertaining to the payment of the Refunded Bonds are by this reference thereto incorporated herein and made a part hereof. Any moneys remaining in the Escrow Fund after making payments as required under this Agreement and after paying any incidental expenses shall be remitted to the City. Section 6. The parties hereto agree that the liability of the Escrow Agent for the payment of moneys pursuant to this Agreement shall be limited to the application of the cash and the principal of and the income derived from the Direct Obligations available for such purpose as provided hereunder. The Escrow Agent shall have no lien whatsoever on -any of the moneys credited to or on deposit in the Escrow Fund for•the payment of fees and expenses for services rendered by the Escrow Agent or otherwise. In the event of the Escrow Agent's failure to account for any of the Direct Obligations or moneys received by it, said Direct Obligations shall be and remain the property of the City in trust for the owners of the Refunded Bonds as herein provided, and if for any reason such Direct Obligations or moneys are not applied as herein provided, the assets of the Escrow Agent shall be impressed with a trust for the amount not applied as herein provided until the required application shall be made. -4- Section 7. The parties hereto agree that the moneys received by the Escrow Agent under Section 1, Paragraph (b)(iii) of this Agreement represent payment of fees, charges and expenses incurred or to be incurred hereunder as Escrow Agent and do not in any respect constitute payment of the fees, charges and expenses incurred or to be incurred by the Trust Company Bank, as Paying Agent and Bond Registrar for said Refunded Bonds. Section 8. This Agreement is made for the benefit of the City and the owners from time to time of the Refunded Bonds and it shall not be repealed, revoked, altered or amended without the written consent of all such owners and the written consent of the Escrow Agent and the Municipal Bond Investors Assurance Corporation; provided, however, that the City and the Escrow Agent may, without the consent of, or notice to, such owners, enter into such agreements supplemental to this Agreement as shall not adversely affect the rights of such owners and as shall not be inconsistent with the terms and provisions of this Agreement, for any one or more of the following purposes: (a) to cure any ambiguity or formal defect or omission in this Agreement; (b) to grant to , or confer upon, the Escrow Agent for the benefit of the owners of the Refunded Bonds any additional rights, remedies, powers or authority that may lawfully be granted to, or conferred upon, such owners or the Escrow Agent; and (c) to subject to this Agreement additional funds, securities or properties. The Escrow Agent shall be entitled to rely exclusively upon an unqualified opinion of attorneys nationally recognized on the subject -of municipal bonds with respect to compliance with this Section, including the extent, if any, to which any change, modification, addition or limitation affect the rights of the owners of the Refunded Bonds or that any instrument executed hereunder complies with the conditions and provisions of this Section. Section 9. The Escrow Agent at the time acting hereunder may at any time resign and be discharged from the trusts hereby created by giving not less than sixty (60) days written notice to the City and publishing notice thereof, specifying the date when such resignation will take effect in a financial newspaper of general circulation in the City of New York, at least once a week for three (3) consecutive calendar weeks prior to the date when the resignation is to take effect. Such resignation shall take effect immediately upon the acceptance by the City of the -5- resignation, the appointment by the City of a successor Escrow Agent and acceptance by such successor Escrow Agent of the terms, covenants and conditions of this Agreement. The Escrow Agent may be removed at any time by an instrument or concurrent instruments in writing, delivered to the Escrow Agent and to the City and signed by the owners of a majority in the principal amount of the Refunded Bonds then outstanding. In the event the Escrow Agent hereunder shall resign or be removed, or be dissolved, or shall be in the course of dissolution or liquidation, or otherwise become incapable of acting hereunder, or in case the Escrow Agent shall be taken under the control of any public officer or officers, or of a receiver appointed by a court, the City shall appoint a successor Escrow Agent to fill such vacancy. The City shall publish notice of any such appointment at least once a week for three (3) consecutive calendar weeks in a financial newspaper of general circulation in the City of New York, New York. In the event that no appointment of a successor Escrow Agent shall have been made by the City pursuant to the foregoing provisions of this Section 9 within sixty (60) days after written notice of resignation of the Escrow Agent has been given to the City, the owner of any of the Refunded Bonds or the retiring Escrow Agent may apply to any court of competent jurisdiction for the appointment of a successor Escrow Agent, and such court may thereupon, after such notice, if any, as it shall deem proper, appoint a successor Escrow Agent. No successor Escrow Agent shall be appointed unless such successor Escrow Agent shall be a corporation with trust powers organized under the banking laws of the United States or any State, and shall have at the time of appointment capital and surplus of not less than $50,000,000. In that the Escrow Agent has been paid in full for all of its fees, charges and expenses incurred in or to be incurred as Escrow Agent hereunder, the Escrow Agent agrees to pay and shall pay pro rata in advance all fees, charges and expenses to be incurred by the next succeeding Escrow Agent, if any, up to the amount received by the Escrow Agent as payment of its own fees, charges and expenses. Each succeeding Escrow Agent, if any, shall have the same obligation to its successor as Escrow Agent. Every successor Escrow Agent appointed hereunder shall execute, acknowledge and deliver to its predecessor and to the City, an instrument in writing accepting such appointment hereunder and thereupon such successor Escrow Agent without any further act, deed or conveyance, shall become fully vested with all the rights, immunities, power, trusts, duties and obligations of its predecessor; but such predecessor shall, nevertheless, on the written request of such successor Escrow Agent or the City execute and deliver an instrument transferring to such successor Escrow Agent all the estates, properties, rights, -powers and trusts of such predecessor hereunder; and every predecessor Escrow Agent shall deliver all securities and moneys held by it to its successor. Should any transfer, assignment or instrument in writing from the City be required by a successor Escrow Agent to more fully and certainly vest in such successor Escrow Agent the estates, rights, powers, and duties hereby vested or intended to be vested in the predecessor Escrow Agent, any such transfer, assignment and instruments in writing shall, on request, be executed, acknowledged and delivered by a duly authorized officer of the City. Any corporation into which the Escrow Agent, or any successor to it in the trusts created by this Agreement, may be merged or converted or with which it or any successor to it may be consolidated, or any corporation resulting from any merger, conversion, consolidation or tax-free reorganization to which the Escrow Agent or any successor to it shall be a party shall, if -satisfactory to the City be the successor Escrow Agent under this Agreement without the execution or filing of any paper or any other act on the part of any of the parties thereto, anything herein to the contrary notwithstanding. Section 10. This Agreement shall terminate when all transfers required to be made by the Escrow Agent under the provisions hereof shall have been made. Section 11. Any notice, authorization, request or demand required or permitted to be given pursuant to the terms and provisions of this Agreement shall be in writing and sent by certified or registered mail to: Municipal Bond Investors Assurance Corporation, 445 Hamilton Avenue, White Plains, New York 10601. Section 12. If any one or more of the covenants or agreements provided in this Agreement on the part of the City or the Escrow Agent to be performed should be determined by a court of competent jurisdiction to be contrary to law, such covenant or agreement shall be deemed and construed to be severable from the remaining covenants and agreements herein contained and shall in no way affect the validity of the remaining provisions of this Agreement. This Agreement shall be governed by the applicable laws of the State of Georgia. Section 13. This Agreement may be executed in several counterparts, all or any of which shall be regarded for all purposes as one original and shall constitute and be but one and the same instrument. -7- Section 14. All the covenants and agreements in this (Agreement contained by or on behalf of the City or the Escrow Agent shall bind and inure to the benefit of their respective successors and assigns, whether or not so expressed. IN WITNESS WHEREOF, the parties hereto have each caused this Agreement to be executed by their duly authorized officers and their official seals to be hereunto affixed and attested, this 28th day of June, 1989. Attest: (S E A L) (Attest: Au horized Office (S E A L) CITY OF SMYRN By: Mayor TRUST COMPANY BANK Atlanta, Georgia By: ArizedOfficer WE DEEMER DAVIDSON CARTER HIGGINS PC Certified Public Accountants June 28, 1989 Mayor and Council of the City of Smyrna, Georgia Smyrna, Georgia Trust Company Bank Atlanta, Georgia Haynes b Miller Washington, D.C. Sutherland, Asblli 3 Brennan Atlanta, Georgia RE: Defeasance of $2,900,000 City of Smyrna, (Georgia) Water and Sewerage Revenue Bonds, Series 1984 Gentlemen: We understand that the City of Smyrna, Georgia (the "Issuer") has determined to defease a portion of the City of Smyrna, (Georgia) Water and Sewerage Revenue Bonds, Series 1984, now outstanding (the "Series 1984 Bonds"), on June 28, 1989. The defeasance of the bonds is to be accomplished pursuant to an Escrow Deposit Agreement between the City and Trust Company Bank, Atlanta, dated as of the date hereof, a copy of which has been delivered to us by the City (the "Escrow Deposit Agreement"). We understand that the cash flow from the Direct Obligations together with the initial cash deposit (E147,303.75), on deposit within the Escrow Account shall be used to defease that portion of those Series 1984 Bonds maturing on and after July 1, 1996, now outstanding in the aggregate principal amount of $2,900,000 (the "Refunded Bonds"). Specifically, the cash flow shall be used to pay (1) the interest on the Refunded bonds as same becomes due and payable through and including July 1, 1995; (11) the redemption price (102% of the principal amount thereof) on July 1, 1995, of the Refunded Bonds called for redemption. We have reviewed the Escrow Deposit Agreement and the attached schedules furnished to us by the Issuer. We have been asked to verify the mathematical accuracy of the arithmetical computations of the cash flow provided by the Direct Obligations (as defined and described in the Escrow Deposit Agreement) and the initial deposit and express an opinion as to the sufficiency of the projected income and principal to be derived from the Direct Obligations to pay the defeasance requirements of the Refunded Bonds in accordance with the Escrow Deposit Agreement. We have verified the accuracy of the arithmetical computation of the cash flow from the Direct Obligations and the initial deposit, the debt service requirements on the Refunded Bonds, and the sufficiency of the cash flow from the Direct Obligations and the initial deposit to pay the defeasance requirements on the Refunded Bonds. Based upon the foregoing, it is our opinion that the principal of the Direct Obligations plus the income to be derived therefrom, together with the initial deposit, are scheduled to mature in amounts and at times to provide funds which are sufficient to pay (i) the interest on the outstanding principal amount of Refunded Bonds as the same become due and payable through and including July 1, 1995; (11) the redemption price (102% of the principal amount thereof) on July 1, 1995 of Refunded Bonds called for redemption on July 1, 1995, in accordance with the Escrow Deposit Agreement. DEEMER DAVIDSON CARTER HIGGINS PC SCHEDULE 1 CITY OF SMYRNA W&S (GA): REFUNDING BONDS Summary of Receipts and Disbursements Receipts: Principal amount of bonds less discount plus accrued interest Net received for bonds plus contribution from issuer Total available Disbursements: Accrued interest to bond fund D.F. ACCRUALS HELD AS CASH FOR 7/1 PMT Buy escrow investments W/PROCEEDS Pay INSURANCE PREMIUM & RATING FEE Pay issue costs Surplus Total disbursements Actuarial Yield is 6.977191 % Assumptions of Calculations: Settlement date is 6-28-1989 Underwriters discount Fixed costs of issue Variable costs of issue Fixed costs of escrow Issue costs affecting yield Non bond proceeds 1.200000 % $ 11, 500. 00 1.025000 % $ 23, 500. 00 $ 19, 000. 00 $ 147, 303. 75 f 3, 510, 000. 00 —42, 120. 00 18, 103. 31 N 3,485 983. 31 � 147, 303. 75 ---------------- f 3, 633, 287. 06 saasaaase'�nc==ec f 18, 103. 31 147, 303. 75 3, 383, 000. 00 h 23, 500. 00 47, 477. 50 13,902. 50 :w ~3, 633, 287. 06 ass3aax:��s=�aea= 1 SCHEDULE 2 CITY OF SMYRNA W&S (GA): REFUNDING BONDS Debt Service Comparison ***+�****+r**a► The Bonds "N101'4lL Maturity Principal Interest Interest Total Debt Service Available Revenues Difference _„�r�� t;t Date Amount Rate Payable ya_ u0 7-q0 40000 6. 6000 rn� 243388. 9Sv 283388. 98 294607. 50 294607. 50 11218. 15870. 52 n 00 n a uy 7-91 40000 45000 6. 6000 6. 6000 238737. 50 hV 236097. 50 ti 278737. 50 281097. 50 294607. 50 13510. 00 h 7-92 7-93 50000 6.6000 233127. 50h 283127. 50 294607. 50 11480. OU -33uJ• uJ 7-94 50000 6.6000 229B27. 50, 2791327. 50 294607. 50 14780. 00 h 3 u d vU 7-95 55000 6.6000 226527. 50,, 281527. 50 294607. 50 13080. 00 n 3 6 3 u J - I y J." W 7-96 275000 6.7000 222897. 50 h 497897. 50 509607. 50 508967.50 11710. 14495.00 00 7-97 290000 305000 6.7500 6.8000 204472. 50h 184897. 50-1 494472. 50 489897. 50 506055. 00 . 1615 50 h ZV yy- uJ 7-98 7-99 335000 6. 8500 164157. 50 n 499157. 50 510810. 00 1 1652. 50 M ^ 19 2 , 0507310.00 � fu uJ 7-00 350000 6.9000 141210. 00 •n 491210. 00 507310. 00 16100. 00.t _26 y/ U- uo 7-01 380000 6.9500 117060. 00 ,, 497060. 00 495650. 00 511000. 00 510206. 25 13940. 14556. 001 25 n zd 3 su uU 7-02 405000 430000 7.0000 7.0000 90650. 00 , 62300. 00 A 492300. 00 505781. 25 13481. 25 h vu. uu 7-03 7-04 460000 7.0000 32200. 00 h 492200. 00 507725. 00 15525. 00 _301 vJ SU Totals 3510000 0. 0000 2627551. 48 . 48 6137551.48 6345 �7. 50 207556. 02 F r- CI-, All bonds pay semi-annual current interest beginning 1- 1-1990 computed from 6- 1-1989. Assumes settlement on 6-28-1989 With accrued interest of S 18,103.31. Interest Payable and Total Debt Service Do Not Include Accrued Interest. Monday, 4:04 pm, June 5, 1989 AVAILABLE REVENUES REPRESENT AMOUNTS COMMITTED TO DEBT SERVICE ABSENT A REFUNDING Present value of difference at 6.97719% is $ 132,620.68 ?1,3-77.5� X 36a 361. 3 1- i SCHEDULE 3A CITY OF SMYRNA W&S, GA: OUTSTANDING SERIES 1984 BONDS ESCROW ACCOUNT Summary of Investments Investment Coupon Invest Normal 1st Period Total Date Principal Rate Type Interest Interest Interest 7- 1-89 0.00 0.00 0.00 0.00 1- 1-90- 33800. 00 , -0.000 SLG C er t 0.00 0.00 113584.68 7- 1-90 35500.00 0.000 SLG Note 0.00 0.00 0.00 111732.76 111732.76 1- 1-91 35600.00 0.000 SLG Note 0.00 0.00 0.00 111732. 76 7- 1-91 35600.00 0.000 SLG Note 0.00 0.00 111732.76 1- 1-92 35600.00 0.000 SLG Note 0.00 0.00 111732. 76 7- 1-92 35500.00 0.000 SLG Note 0.00 0.00 111732.76 1- 1-93 35600.00 0.000 SLG Note 0.00 0.00 111732.76 7- 1-93 35600.00 0.000 SLG Note 0.00 0.00 111732. 76 1- 1-94 35500.00 0.000 SLG Note 0.00 0.00 111732.76 7- 1-94 35600.00 0.000 SLG Note 0.00 0.00 111732.76 1- 1-95 35600.00 0.000 7.465 SLG SLG Note Note 111732. 76 1851.92 111732. 76 7- 1-95 2993500. 00 f. Total 3383000. 00 111732. 76 1851.92 1342645. 04 Y Settlement date is 6-28-1989. - SLG 1st per. ratio: bonds & notes 3/181, 2nd cert_ 187/365 1st period interest an SLGS paid in 2na-pod --- 1"p iod less than 30 day Coupon for 7- 1-1995 is 7.4650250 %. Monday, 4:04 pm, June 5, 1989 SCHEDULE 3B CITY OF SMYRNA W&S, GA: OUTSTANDING SERIES 1984 BONDS ESCROW ACCOUNT Escrow Cash Flow Starting Principal Interest Total Payout Closing Date Balance Received Received Available _ Required_ Balance 0.00M 7- 1- 1-89 1-90 A-$�- 0.00 0.00 33800. 00 0.00 113584. 68 tL-00 147384. 68 147303. 75 80. 93 ^ 7- 1-90 80.93 35500. 00 111732. 76 147313. 69 147303. 75 9.94h 1- 1-91 9.94 35600. 00 111732. 76 147342. 70 147303. 75 38.95A 7- 1-91 38.95 35600. 00 111732. 76 147371. 71 147303. 75 67. 96 1- 1-92 67.96 35600. 00 111732. 76 147400. 72 147303. 75 96. 97 n 7- 1-92 96.97 35500. 00 111732. 76 147329. 73 147303. 75 25. 98 ti 1- 1-93 25. 98 35600. 00 111732. 76 147358. 74 147303. 75 54. 99 a 7- 1-93 54.99 35600. 00 111732. 76 147387. 75 147303. 75 84. 00 h 13. 01 ,, 1- 1-94 84.00 35500. 00 111732. 76 147316. 76 147303. 75 42. 02 " 7- 1-94 13.01 35600. 00 11 1732. 76 147345. 77 147303. 75 71. 03 r 1- 1-95 42.02 35600. 00 111732. 76 147374. 78 147303. 75 0. 04 7- 1-95 71.03 2993500. 00 111732. 76 3105303. 79 3105303. 75 r Total 0.00 3383090.00 1342645.04 4725645.04 4725645.00 0.04 IY73d3if ( yjii9yf77 qF,7z,4`!J'7i Monday, 4:04 pm, June 5, 1989 SCHEDULE 4 CITY OF SMYRNA W&S, GA: OUTSTANDING SERIES 1984 BONDS Debt Service Schedule Maturity Principal Interest Interest Total Debt Nuy-n-AL Date Amount Rate Payable . Service 2NrfeE;� 7-89 7-90 7-91 7-92 7-93 7-94 7-95 7-96 7-97 7-98 7-99 7-00 7-01 7-02 7-03 7-04 120, 000. 00 130, 000. 00 140, 000. 00 150, 000. 00 165, 000. 00 180, 000. 00 195, 000. 00 215, 000. 00 235, 000. 00 255, 000.00 285, 000. 00 310, 000. 00 345, 000. 00 380, 000. 00 415, 000. 00 460. 000. 00 S. 0000 '1-., r — 194, 848. 75 h 8. 2500 380, 097. 50 11 8.5000 369, 372. 50 h 8.7500 357, 472. 50 h 9.0000 344, 347. 50 h 9.2000 329, 497. 50 - 9. 4000 312, 937. 50 9.6000 294, 607. 50 h 9.7500 273, 967. 50r 9.9000 251, 055. 00 H 10.0000 225, 810. 00 h 10.1000 197, 310. 00 h 10.3750 166, 000. 00 - 10. 3750 130, 206. 25 n 10.3750 90,781.251, 10.3750 47, 725. 00 .1 314, 848. 75 96 uu,uJ 510. 097. 50 509. 372. 510 11 9 uu.ov 507, 472. 50 509, 347. 50 / S-a aJ 509, 497. 50 16 507, 937. 50 509, 607. 50 Z 0 G Yu °J 508, 967. 50 .1Z 9/ a . SJ 506, 055. 00 _ �2 < of 510, 810. 00 507. 310. 00 3 / 511,000.00 510, 206. 25 3 9 V,7 s uo 505, 781. 25 Y,3 u SG 1S 507, 725. 00 !1 -7 11. <'u Totals 3, 980, 0 00. 00 0.0000 3, 966,0 36. 25 7,946,036.25 All bonds pay semi atr' current interest beginning,, 1-198 computed from l— 1-1989. - Assumes settlement on 6— 1-1989 with accrued interest of S 162,373.96. Thursday, 11:31 am, May 11, 1989 SCHEDULE 4—REF CITY OF SMYRNA W&S, GA: OUTSTANDING SERIES 1984 BONDS TO BE REFUNDED Debt Service Schedule Maturity Principal Interest Interest Total Debt Date Amount Rate Payable Service %Lk,r 147, 303. 751, 147, 303. 75 7-89 294, 607. 50,, 294, 607. 50 7-90 294. 607. 50, 294, 607. 50 7-91 294, 607. 50 ., 294, 607. 50 7-92 _ 294, 607. 50, 294, 607. 50 7-93 294, 607. 50 - 294, 607. 50 7-94 294, 607. 50, 294, 607. 50 7-95 7-96 215, 000. 00 9.6000 294, 607. 50 , 509, 607. 50 7-97 235, 000. 00 9.7500 273, 967. 50 508, 967. 50 7-98 255, 000. 00 9.9000 251, 055. 00- 506, 055. 00 S%1S.W 7-99 285, 000. 00 10.0000 225, 810. 00 h 510. 810. 00 2 � 5L" of 7-00 310, 000. 00 10.1000 197, 310. M1 507, 310. 00 7-01 345, 000. 00 10.3750 166, 000. 00 � 511, 000. 00 _ � ;? 9 J. 7-02 380, 000. 00 10.3750 130, 206. 25 n 5101 206. 25_ > yt (.,j 505, 781. 25 y3 o Sb 2 f 7-03 415, 000. 00 460, 000. 00 10.3750 10.3750 90. 781. 25 ,., 47, 725. 00 - 507. 725. 00 Z-7 ,J 7-04 Totals 2, 900, 000. 00 0.0000 3, 592, 411. 25 6, 492, 411. 25 All bonds pay semi—annual current interest beginning 7— 1-1989 computed from 1— 1-1989. Assumes settlement on 6-28-1989 with accrued interest of $ 144,848.69. Monday, 4:29 pm. June 5, 1989 SCHEDULE 5 CITY OF SMYRNA W&S, GA: OUTSTANDING SERIES 1994 BONDS TO BE REFUNDED DEFEASANCE REQUIREMENTS Call 2,900,000.00 outstanding bonds maturing 7- 1-1996 and thereafter on 7- 1-1995 at 102. 0000% of par total premium is 58, 000. 00 . Column A 7- 1-1989 1 147, 303. 75 1- 1-1990 2 147, 303. 75 7- 1-1990 3 147, 303. 75 1- 1-1991 4 147, 303. 75 7- 1-1991 5 147, 303. 75 1- 1-1992 6 147, 303. 75 7- 1-1992 7 147, 303. 75 1- 1-1993 8 147, 303. 75 7- 1-1993 9 147, 303. 75 1- 1-1994 10 147, 303. 75 7- 1-1994 11 147, 303. 75 1- 1-1995 12 13 147, 303. 75 3, 105, 303. 75v 7- 1- 1-1995 1-1996 14 00V 7- 1-1996 15 00 Total 15 4, 872, 948. 75 Monday, 4:28 pm, 1= June 5, 1989 0•. 53,000.00+ 1 47, 303.75+ 003 3=1,35303.75* SCHEDULE 6 CITY OF SMYRNA W&S (GA): REFUNDING BONDS PROOF OF YIELD COL 1 COL 2 COL 3 6.97719 % PRESENT VALUE DATE AMOUNT VALUED P.V. FACTOR (COL 1 X COL 2) 1- 1-1990 140803.54 0.9657379568 _135979.32 149952.01 7- 1-1990 160688.75 0.9331829819 0.9017254335 107637.84 1- 1-1991 119368.75 159368.75 0.87132e3174 138862. 50 7- 1- 1-1991 1-199 11B048. 75 0. 8419558865 - 99391. 84 7- 1-1992 163048.75 0.8135735986 132652. 16 91636.37 1- 1-1993 116563.75 0.7861480761. 0.7596470665 126529.66 7- 1-1993 166563.75 114913.75 0.7340394045 84351.22 1- 7- 1-1994 1-1994 164913.75 0.7092949755 116972.49 1- 1-1995 113263.75 0.6853846798 77629.24 111437.78 7- 1-1995 168263.75 0.6622803989 71322. 18 1- 1-1996 111448.75 0.6399549621 0.61e3821146 238973.00 7- 1-1996 386448.75 102236.25 0.5975364866 61089.89 1= 7- 1-1997 1-1997 392236.25 0.5773935636 226474.69 1- 1-1998 92448.75 0.5579296575 51579.90 214273.32 7- 1-1998 397448.75 0. 5391218786 42758.77 1- 1-1999 82078.75 0.5209481089 0.5033869760 209952.01 7- 1-1999 417078.75 70605.00 0.4864178280 34343.53 1- 7- 1-2000 1-2000 420605.00 0.4700207090 06 126582.94 1- 1-2001 58530.00 0.4541763361 7- 1-2001 438530.00 0.4388660761 92455.94 94 119221.06 1- 1-2002 45325.00 0.4240719242 9221. 06 1453 . 59 112334.25 7- 1-2002 450325.00 0.4097764823 16442.93 1- 1-2003 31150.00 0.3959629390 0.3826150495 175952.45 7- 1-2003 461150.00 16100. 00 0.3697171167 952.45 3952. 45 1- 7- 1-2004 1-2004 476100, 00 0.3572539724 62 TOTALS 6155654. 79 3170088. ALL PAYMENTS VALUED TO 6-28-1989 AMOUNT VALUED FROM SCHEDULE 2 Present value factors based on 2 compounding intervals per year. Monday, 4:23 pm, June 5. 1989 PRODUCTION - COST ADJUSTMENT + A.I. = PRICE FOR YIELD PROOF 3510000 - 19000 + 18103.31 = 3509103.31 SINCE PRICE FOR YIELD PROOF DOES NOT EXCEED CALCULATED VALUE (TOTAL OF COL. 3) TRUE YIELD IS NOT LESS THAN THE YIELD USED IN THE CALCULATION (YIELD USED IN CALCULATION IS SHOWN AT TOP OF COLUMN 2) SCHEDULE 7 CITY OF SMYRNA W&S, GA: OUTSTANDING SERIES 1984 BONDS ESCROW ACCOUNT PROOF OF YIELD COL 1 COL 2 COL 3 6.97719 % PRESENT VALUE DATE AMOUNT VALUED P.V. FACTOR (COL 1 X COL 2) 7- 1-1989 0.00 0.9994286428 0.00 1- 1-1990 147384. 68 0.9657379568 142334. 98 7- 1-1990 147232.76 0.9331829819 137395. 11 1- 1-1991 147332.76 0.9017254335 132853.70 7- 1-1991 147332.76 0.8713283174 128375.21 1- 1-1992 147332.76 0.8419558865 124047.68 7- 1-1992 147232.76 0.8135735986 119784.69 1- 1-1993 147332.76 0.7861480761 115825.37 7- 1-1993 147332.76 0.7596470665 111920.90 1- 1-1994 147232. 76 0.7340394045 108074. 65 7- 1-1994 147332.76 0.7092949755 104502.39 1- 1-1995 147332.76 0.6853846798 100979.62 7- 1-1995 3105232.76 0.6622803989 2056534.79 TOTALS 4725645. 04 3382629. 07 ALL PAYMENTS VALUED TO 6-28-1989 AMOUNT VALUED FROM SCHEDULE 3B Present value factors based on 2 compounding intervals per year. Monday, 4:23 pm, June 5. 1989 PRICE FOR YIELD PROOF - PAR AMT PAID FOR SLGS - 3.383.000.00 SINCE PRICE FOR YIELD PROOF IS GREATER THAN CALCULATED VALUE (TOTAL OF COL. 3) TRUE YIELD IS LESS THAN THE YIELD USED IN THE CALCULATION (YIELD USED IN CALCULATION IS SHOWN AT TOP OF COLUMN 2) INCUMBENCY CERTIFICATE OF TRUST COMPANY BANK, AS ESCROW AGENT I, Robert C. Aaron, DO HEREBY CERTIFY that I am Vice President of the Trust Company Bank, Atlanta, Georgia (the "Bank"), that I am authorized to execute and deliver this certificate on behalf of the Bank, and that I have personal knowledge of the facts set forth herein. I do further certify that the officers of the Bank shown below with their signatures opposite thereto were duly elected by the Board of Directors of the Bank and now hold the offices set forth under their respective names: Name and Title n S.lqnaiture P.H. Carr, Jr., Assistant Vice President JJJ/ M.R. Smith, Jr., Assistant Vice President ---- The foregoing officers of the Bank, by virtue of the authority delegated to them by the Board of Directors of the Bank, are each authorized to execute for and on behalf of the Bank acknowledgments of trust and acceptances of fiduciary responsibility, and by virtue of the aforementioned authority such officers were and are authorized to execute and deliver on behalf of the Bank the Escrow Deposit Agreement of even date herewith, by and between the Bank and the City of Smyrna and such other and further documents as may be necessary, desirable or incidental to the acceptance or performance of the trust and fiduciary responsibility set forth in the Escrow Deposit Agreement and to apply the seal of the Bank thereto. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Trust Company Bank, Atlanta, Georgia, this 28th day of June, 1989. Vice President (-' E A L) CERTIFICATE RELATIVE TO THE CITY OF SMYRNA GEORGIA WATER AND SEWERAGE REVENUE BONDS, SERIES 1984 I, P.H. Carr, Jr., DO HEREBY CERTIFY that I am Assistant Vice President of the Trust Company Bank, Atlanta, Georgia (the "Bank"), that I am authorized to execute and deliver this certificate on behalf of the Bank, and that I have personal knowledge of the facts set forth herein. I do hereby certify that the Bank is the Paying Agent for the $4,375,000 principal amount of City of Smyrna, Water and Sewerage Revenue Bonds, Series 1984 (the "Series 1984 Bonds"), and that the principal of said Series 1984 Bonds and all interest on said Series 1984 Bonds which have heretofore matured have been paid in full, or moneys are otherwise on deposit in trust with the Bank for the payment thereof, exclusive of the moneys deposited with the Bank pursuant to the Escrow Deposit Agreement with the City of Smyrna of even date herewith. I do hereby certify that the Bank has received full and complete payment of all fees and charges incurred to date as Paying Agent and Bond Registrar for said Series 1984 Bonds. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the seal of the Trust Company Bank, Atlanta, Georgia, this 28th day of June, 1989. TRUST COMPANY BANK Atlanta, Georgia By: Assistant V' e President (S E A L) June 28, 1989 Trust Company Bank Corporate Trust Office Atlanta, Georgia Re: $2,900,000 City of Smyrna, Water and Sewerage Revenue Bonds, Series 1984 Gentlemen: Arrangements have been made to refund the above -captioned bonds by redemption and payment in accordance with the terms and provisions of the ordinance adopted by the Mayor and Council of the City of Smyrna on May 25, 1989 and to the extent and in the manner as set forth in an Escrow Deposit Agreement and even date herewith entered into by and between the City of Smyrna and the Bank, as Escrow Agent. You are hereby authorized and directed to mail, not more than sixty (60) days nor less than thirty (30) days prior to July 1, 1995, copies of the Notice of Call for Redemption in the form attached hereto executed by the Mayor and Clerk of the City to the registered owners of the $2,900,000 aggregate principal amount of said Series 1984 Bonds maturing July 1, 1996 to July 1, 2000, inclusive, and on July 1, 2604, which are to be redeemed on July 1, 1995 at their addresses appearing on the bond registration book kept by the Bank as Bond Registrar. This confirms our understanding that the payment of the Bank's fees, charges and expenses incurred or to be incurred as Escrow Agent for the above -captioned bonds have been paid in full as set forth in the Escrow Deposit Agreement. Very truly yours, CITY OF SMYRNA By Mayor COCHRAN, CAMP & SNIPES N1 2950 ATLANTA STREET, S.E. SMYRNA, GEORGIA 30080-3692 J. AL COCHRAN TELEPHONE 433-2131 CHARLES E. CAMP AREA CODE 404 H. G. SNIPES BARTON D. WATTS • SCOTT A. COCHRAN D. MICHAEL WILLIAMS June 28, 1989 Lex Jolley & Co., Inc. 34 Peachtree St. Suite 2500 Atlanta, Georgia 30303 Sutherland, Asbill & Brennan 3100 First Atlanta Tower Atlanta, Georgia 30383 Gentlemen: This opinion is being rendered to you in connection with the issuance by the City of Smyrna, Georgia (the "City") of its Water and Sewerage Revenue Refunding Bonds, Series 1989 (the "Bonds") in the aggregate principal amount of $3,510,000. The Bonds have been issued and delivered pursuant to and in accordance with provisions of a Bond Ordinance adopted by the City on May 25, 1989 (the "Bond Ordinance"). As counsel to the City and in connection with the issuance of the Bonds, we have examined such records and documents as are necessary in order to render this opinion. Based on our examination, it is our opinion that: 1. The City is a duly organized and existing political subdivisionunder the Constitution and laws of the State of Georgia. 2. The Bond Ordinance was duly adopted by the City on May 25, in accordance with O.C.G.A. 36-82-63 and is in full force and effect in the form in which it was adopted. 3. The adoption by the City of the Bond Ordinance and the performance by the City of its obligations thereunder, do not and will not violate any provision of the Constitution, laws or regulations of the State of Georgia and are not and will not be in conflict with any provisions of any charter, by-laws, Ordinance or Resolution of the City and do not and will not cause any default by the City under any other agreement to which the City is a party. J Lex Jolley & Co., Inc. Sutherland, Asbill & Brennan Page Two 4. No litigation of any nature is now pending, or to our knowledge, threatened, which seeks to or does restrain or enjoin the issuance or delivery of the Bonds or the levy or collection of any utility charges or fees to pay the interest on or principal of the Bonds, or in any manner questions the authority or proceedings for the issuance of the Bonds or for the collection of said utility charges or fees, or affects the validity of the Bonds or the collection of said utility charges or otherwise affects the transactions contemplated by the issuance and delivery of the Bonds. . CEC/kpl Sincerely, t a. C ES E. CERTIFICATE AS TO MUNICIPAL BOND GUARANTY INSURANCE POLICY I, Michael F. Kemp, Assistant Vice President of the Bank South, N.A., Atlanta, Georgia, DO HEREBY CERTIFY that attached hereto is a true and correct copy of the Municipal Bond Guaranty Insurance,Policy No. 6512, dated June 28, 1989, issued by Municipal Bond Investors Assurance Corporation, which insures the payment of the principal of and interest on the $3,510,000 principal amount of City of Smyrna Water and Sewerage Revenue Refunding Bonds, Series 1989, the original of which being on file in the corporate trust office of the Bank South, N.A., Atlanta, Georgia. WITNESS my hand and the official seal of the Bank South, N.A., Atlanta, Georgia, this 28th day of June, 1989. Bank South, N.A., Atlanta, Georgia By: Assistant Vice Pre ident (S E A L) 1 ^� MUNICIPAL BOND GUARANTY INSURANCE POLICY Municipal Bond Investors Assurance Corporation White Plains, New York 10601 Policy No. 6512 Municipal Bond Investors Assurance Corporation (the "Insurer"). in consideration of the payment of the premium and subject to the terms of this policy, hereby unconditionally and irrevocably guarantees to any owner, as hereinafter defined, of the following described obligations, the full and complete payment required to be made by or on behalf of th Issuer to the principal corporate trust office of Bank South, N.A., Atlanta, Georgia or its successor (the "Paying Agent") of an amount equal to (i) the principal of (either at the stated maturity or by any advancement of maturity pursuant to a mandatory sinking fund payment) and interest on, the Obligations (as that term is defined below) as such payments shall become due but shall not be so paid (except that in the event of any acceleration of the due date of such principal by reason of mandatory or optional redemption or acceleration resulting from default or otherwise, other than any advancement of maturity pursuant to a mandatory sinking fund payment, the payments guaranteed hereby shall be made in such amounts and at such times as such payments of principal would have been due had there not been any such acceleration): and (ii) the reimbursement of any such payment which is subsequently recovered from any owner pursuant to a final judgment by a court of competent jurisdiction that such payment constitutes an avoidable preference to such owner within the meaning of any applicable bankruptcy law. The amounts referred to in clauses (i) and (ii) of the preceding sentence shall be referred to herein collectively as the "Insured Amounts." "Obligations" shall mean: $3,510,000 City of Smyrna, Georgia Water and Sewerage Revenue Refunding Bonds Series 1989 Upon receipt of telephonic or telegraphic notice, such notice subsequently confirmed in writing by registered or certified mail, or upon receipt of written notice by registered or certified mail, by the Insurer from the Paying Agent or any owner of an Obligation the payment of an Insured Amount for which is then due, that such required payment has not been made, the Insurer on the due date of such payment or within one business day after receipt of notice of such nonpayment, whichever is later, will make a deposit of funds, in an account with Citibank, N.A., in New York, New York, or its successor, sufficient for the payment of any such Insured Amounts which are then due. Upon presentment and surrender of such Obligations or presentment of such other proof of ownership of the Obligations, together with any appropriate instruments of assignment to evidence the assignment of the Insured Amounts due on the Obligations as are paid by the Insurer, and appropriate instruments to effect the appointment of the Insurer as agent for such owners of the Obligations in any legal proceeding related to payment of Insured Amounts on the Obligations, such instruments being in a form satisfactory to Citibank, N.A., Citibank, N.A. shall disburse to such owners, or the Paying Agent payment of the Insured Amounts due on such Obligations, less any amount held by the Paying Agent for the payment of such Insured Amounts and legally available therefor. This policy does not insure against loss of any prepayment premium which may at any time be payable with respect to any Obligation. As used herein, the term "owner" shall mean the registered owner of any Obligation as indicated in the books maintained by the Paying Agent, the Issuer, or any designee of the Issuer for such purpose. The term owner shall not include the Issuer or any party whose agreement with the Issuer constitutes the underlying security for the Obligations. Any service of process on the Insurer may be made to the Insurer at its offices located at 445 Hamilton Avenue, White Plains, New York 10601 and such service of process shall be valid and binding. This policy is non -cancellable for any reason. The premium on this policy is not refundable for any reason including the payment prior to maturity of the Obligations. IN WITNESS WHEREOF, the Insurer has caused this policy to be executed and attested on its behalf by its President and its Assistant Secretary, this 28th day of A-81IR 9 U of r a. June 1 19 ,1989 MUNICIPAL BOND INVESTORS ASSURANCE CORPORATION President Attest: Assist t gecretary STD-R-2 *Insert Name of Trustee or Paying Agent. June 28, 1989 the principal corporate trust office of Bank South, N.A., Atlanta, Georgia $3,510,000 City of Smyrna, Georgia Water and Sewerage Revenue Refunding Bonds Series 1989 Gentlemen: Municipal Bond Investors Assurance Corporation 445 Hamilton Avenue Box 788 White Plains, NY 10602 914 681-1300 In connection with the above -described obligations (the "Obligations") of which you are acting as paying agent (the "Paying Agent"), please be advised that the payment to you of principal of and interest on the Obligations has been guaranteed by a policy of municipal bond guaranty insurance (the "Policy") issued by the Municipal Bond Investors Assurance Corporation (the "Insurer"). Citibank, N.A., New York, New York, (the "Fiscal Agent") is acting as the fiscal agent for the Insurer. The Policy unconditionally and irrevocably guarantees to any owner or holder of the Obligations or, if applicable, of the coupons appertaining thereto (the "Owner"), the full and complete payment required to be made by or on behalf of the issuer of the Obligations (the "Issuer") to the Paying Agent or its successor of an amount equal to (i) the principal of (either at the stated maturity or by any advancement of maturity pursuant to a mandatory sinking fund payment) and interest on, the Obligations as such payments shall become due but shall not be so paid (except that in the event of any acceleration of the due date of such principal by reason of mandatory or optional redemption or acceleration resulting from default or otherwise, other than any advancement of maturity pursuant to a mandatory sinking fund payment, the payments guaranteed by the Policy shall be made in such amounts and at such times as such payments of principal would have been due had there not been any such acceleration); and (ii) the reimbursement of any such payment which is subsequently recovered from any Owner pursuant to a final judgment by a court of competent jurisdiction that such payment constitutes an avoidable preference (a "Preference") to the Owner within the meaning of any applicable bankruptcy law. The amounts referred to in clauses (i) and (ii) of the preceding sentence are referred to collectively in this letter as the "Insured Amounts." Epm The Policy does not insure against loss of any prepayment premium which may at any time be payable with respect to any Obligations. The Policy does not, under any circumstance, insure against loss relating to: (i) optional or mandatory redemptions (other than mandatory sinking fund redemptions); (ii) any payments to be made on an accelerated basis; (iii) payments of the purchase price of Obligations upon tender by an Owner thereof; or (iv) any Preference relating to (i) through (iii) above. In the event that the Issuer does not make full and complete payment when due of the principal of and interest on the Obligations, please immediately notify, by telephone or telegraph, the Insurer, 445 Hamilton Avenue, White Plains, New York, (914) 681-1300. On the due date or within one business day after receipt of such notice, whichever is later, the Insurer will deposit funds with the Fiscal Agent sufficient to pay the Obligations (or, if applicable, coupons appertaining thereto) then due. Upon presentment and surrender of such Obligations (or, if applicable, coupons) or presentment of such other proof of ownership of Obligations together with any appropriate instruments of assignment, to evidence the assignment of the Insured Amounts due on the Obligations as are paid by the Insurer, and appropriate instruments to effect the appointment of the Insurer as agent for the Owners in any legal proceeding related to payment of Insured Amounts on the Obligations (or, if applicable, coupons), such instruments being in a form satisfactory to the Fiscal Agent, shall disburse to you payment of the Insured Amounts due on such Obligations (and, if applicable, coupons), less any amount held by you for the payment of such Insured Amounts and legally available therefor. Forms of such instruments of assignment and instruments to effect the appointment of the Insurer as such agent for the Owners (collectively, the "Claim Documents"), which are currently acceptable to the Fiscal Agent and the Insurer, are on file with the Fiscal Agent. The Insurer may, from time to time, file revised forms of Claim Documents with the Fiscal Agent in substitution for the forms previously filed with the Fiscal Agent, and upon such filing, the revised forms shall supersede all forms of Claim Documents previously filed with the Fiscal Agent, except as otherwise directed by the Insurer in writing. In the event that you shall have prior knowledge of an impending failure by the Issuer to make payment on the Obligations (or, if applicable, coupons) when due, please immediately notify the Insurer so that it will be possible to have funds available for you on the due date to make payments against surrendered Obligations (and, if applicable, coupons). Your cooperation in this matter will be most appreciated and will make it possible for the Owners of Obligations guaranteed by the Insurer to be assured of all payments when due. Very truly yours, j5 II • c David H. Elliott, President Municipal Bond Investors Assurance Corporation KUTAK ROCK & CAMPBELL A PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS ATLANTA THE OMAHA BUILDING DENVER 1650 FARNAM STREET NEW YORK OMAHA, NEBRASKA 68102 WASHINGTON (402) 346-6000 June 28, 1989 City of Smyrna 1306 Bank Street Smyrna, GA 30080 Les Jolley & Co. Inc. Suite 2500 34 Peachtree Street, N.W. Atlanta, GA 30303-2316 Sutherland, Asbill & Brennan 3100 Firt Atlanta Tower Atlanta, GA 30383-3001 $3,510,000 City of Smyrna, Georgia Water and Sewerage Revenue Refunding Bonds Series 1989 Dear Sirs: We have acted as special counsel to the Municipal Bond Investors Assurance Corporation (the "Corporation") in con- nection with the issuance of municipal bond guaranty insur- ance Policy No. 6512 (the "Policy") relating to $3,510,000 City of Smyrna, Georgia Water and Sewerage Revenue Refunding Bonds, Series 1989. We are familiar with and have examined a certified copy of the Policy and such other relevant documents as we have deemed necessary. Based upon the foregoing, we are of the following opin- ion: 1. The Corporation is a stock insurance corpora- tion, duly incorporated and validly existing under the laws of the State of New York and is licensed and authorized to issue the Policy under the laws of the State of New York. KUTAK ROCK & CAMPBELL June 28, 1989 Page 2 2. The Policy has been duly executed and is a valid and binding obligation of the Corporation enforce- able in accordance with its terms except that the enforcement of the Policy may be limited by laws relat- ing to bankruptcy, insolvency, reorganization, morato- rium, receivership and other similar laws affecting creditors' rights generally and by general principles of equity. Very truly yours, SUTHERLAND, ASBILL & BRENNAN 3100 FIRST ATLANTA TOWER CABLE: SUTAB ATLANTA TELECOPIER: (404) 658-8914 TELEX: 54-2672 Lex Jolley & Co., Inc. Atlanta, Georgia Gentlemen: ATLANTA, GE013GIA 30383-3001 (404) 658-8700 June 28, 1989 Re: $3,510,000 City of Smyrna (Georgia) Water and Sewerage Revenue Refunding Bonds, Series 1989 1275 PENNSYLVANIA AVENUE, N.W. WASHINGTON, D. C. 20004-2404 (202) 383-0100 Acting as Bond Counsel and in connection with the issuance and delivery of the above --referenced bonds (the "Bonds"), we have examined a certified copy of the validation proceedings in the Superior Court of Cobb County, Georgia pertaining to the Bonds and a certified copy of the ordinance of the Council of the City of Smyrna, Georgia adopted on May 25, 1989, authorizing the issuance of the Bonds (the "Ordinance"), the Official Statement dated May 25, 1989 relating to the Bonds (the "Official Statement"), and such other documents, certificates, instruments and records as we have deemed necessary or appropriate for purposes of this opinion. Based on such examination, we are of the opinion that the statements contained in the Official Statement under the captions "TAX EXEMPTION," "QUALIFIED TAX-EXEMPT OBLIGATIONS," "THE SERIES 1989 BONDS," "SECURITY FOR THE BONDS" and "THE BOND ORDINANCE," insofar as the statements contained therein purport to summarize certain provisions of the Bonds, the Ordinance and our approving legal opinion present a fair summary of such items. This letter is furnished by us for the sole benefit of Lex Jolley & Co., Inc. and no other person or entity shall be entitled to rely upon this opinion without our express written consent. Very truly yours, SUTHERLAND, ASBILL & BRENNAN 1 y B : "/ = � /dhk REGISTRAR AND PAYING AGENCY AGREEMENT THIS AGENCY AGREEMENT is made and entered into as of the 22nd day of June, 1989, by and between the City of Smyrna, Georgia, hereinafter called the Issuer, and the Bank South, N.A., Atlanta, Georgia, hereinafter called the Bank, W I T N E S S E T H: In consideration of the mutual covenants and agreements here- inafter set forth, the Issuer hereby appoints the Bank, and the Bank hereby accepts appointment, as Bond Registrar and Paying Agent for the $3,510,000 City of Smyrna Water and Sewerage Revenue Refunding Bonds, Series 1989, dated June 1, 1989 (hereinafter referred to as "Bonds"). Such appointment is made and accepted on the following terms and conditions: 1. It is currently anticipated that the Bonds will actually be issued and delivered to the original purchasers thereof on or about June 28, 1989 (the "Closing Date") in Atlanta, Georgia (the "Place of Closing"). At such time or as soon thereafter as practicable, the Issuer shall cause to be delivered to the Bank the following documents, which shall either be originally executed counterparts or copies which are certified or otherwise appropriately authenticated to the satisfaction of the Bank: (a) Ordinance of the Mayor and Council of the City of Smyrna adopted May 25, 1989 providing for the issuance and delivery of the Bonds; (b) Authentication Order executed by the Issuer; (c) Specimen Bond; and (d) Approving Legal Opinion from Bond Counsel. 2. The Issuer shall furnish the Bank a sufficient supply of blank Bonds and from time to time shall renew such supply as requested. Such blank Bonds shall be signed by the facsimile signature as specified in the ordinance adopted May 25, 1989 by the Issuer providing for issuance and delivery of the Bonds (herein called the "Bond Ordinance") of authorized officers of the Issuer designated to sign on behalf of the Issuer, and shall bear the facsimile of the official seal of the Issuer and shall bear the validation certificate of the Clerk of Superior Court of Cobb County executed and sealed as required in the Bond Ordinance. The provisions of the Bond Ordinance relating to the rights, duties and responsibilities of the Bank as Bond Registrar and Paying Agent for the Bonds are hereby incorporated herein and made a part hereof. 3. No later than three (3) business days prior to the anti- cipated Closing Date the Issuer shall deliver or cause to be delivered to the Bank written specifications for preparation of the Bonds to be delivered to the original purchaser or purchasers thereof, including names and addresses of registered owners and denominations in which the Bonds are to be issued. The Bonds shall be prepared and registered by the Bank in accordance with such instructions and delivered by the Bank to the Place of Closing or otherwise as specified in said written instructions of the Issuer to the Bank. At such Place of Closing the Bank shall make available at a time designated by the Issuer or its - 2 - representative a duly authorized officer or officers of the Bank for the purpose of executing an appropriate certificate of authentication on such Bonds prior to delivery. The Bank shall be responsible for safekeeping all Bonds authenticated by it until the time specified for delivery. No such Bonds shall be initially delivered by the Bank except in accordance with an Authentication Order or other appropriate written direction to the Bank executed by an authorized official of the Issuer. In the event that the Bank shall not receive an Authentication Order on the Closing Date and the authentication certificate on any of the Bonds shall have been executed by the Bank, or if the Issuer shall so direct in writing, the Bank shall be authorized to cancel the certificates representing such Bonds, provided that it delivers to the Issuer appropriate evidence that such Bonds have been cancelled and were not delivered. 4. The Bank agrees that it shall maintain appropriate books and -records on behalf of the Issuer reflecting the amount of the Bonds initially authorized to be issued under the Authentication Order, the amount of the Bonds authenticated and delivered by the Bank from time to time, and the date, identifying numbers, name and address of registered owner or owners, denominations, maturity date and other appropriate information concerning the Bonds authenticated and delivered by the Bank hereunder from time to time. The Bank agrees with the Issuer that Bonds will not at any time be authenticated and delivered and permitted to be outstanding with respect to any maturity in an aggregate amount greater than the amount originally authorized and set forth in the - 3 - Bond Ordinance less the aggregate amount of Bonds which have been paid at maturity or which have been redeemed or purchased and surrendered for cancellation, except to the extent as may be permitted in the Bond Ordinance in the case of lost, stolen or destroyed Bonds. 5. The Bank will transfer the Bonds, register transfer of the Bonds and issue new bonds upon surrender of Bonds in the form deemed by the Bank to be properly endorsed for transfer, accom- panied by such documents as the Bank deems necessary or appro- priate to evidence the authority of the person requesting such transfer, registration and issuance and the genuineness of all necessary endorsements. In making any such transfer of.Bonds the Bank will endeavor to comply with requirements for maximum turn- around time applicable to corporate securities registered for trading on national securities exchanges as may then be in effect. 6. Unless the Bank shall have been provided with an opinion of counsel to the Issuer to the contrary, the Bank shall be entitled to presume that registration and transfer of the Bonds will be subject to and governed by the provisions of the Uniform Commercial Code in effect in the State of Georgia, and that all bond transfer simplification legislation and other statutes, regulations and legal authorities generally applicable to trans- fers of investment securities in said state will be applicable to the Bonds and Issuer. Accordingly, unless the Bank shall have been provided with such opinion of counsel to the Issuer to the contrary, the Bank shall be fully protected in relying upon said legislation, regulations or other legal authority and failing to - 4 - require complete fiduciary documentation and registering transfers without inquiry into adverse claims, and accepting Bonds for transfer meeting "good delivery" requirements of national securi- ties exchanges, and delaying registration for purposes of inquiry into adverse claims, and in declining to effect the registration of Bonds wherein in the judgment of the Bank such registration should await resolution of such adverse claims. 7. The Bank has been designated as paying agent for the Bonds, and in such capacity will act as agent of the Issuer for the purpose of paying to the registered owners of the Bonds interest coming due thereon from time to time and the principal amount thereof becoming due at maturity or prior thereto upon call for redemption and for selecting the Bonds to be redeemed in accordance with the Bond Ordinance. In such capacity the Bank shall not be obligated to advance funds for the purpose of making any such payments, but shall make such payments only with funds provided to the Bank by the Issuer and specifically designated for such purpose. Unless otherwise specifically directed by the Issuer, the Bank shall not be authorized to utilize other funds of the Issuer on deposit with the Bank not specifically provided to the Bank for the purpose of payment of the Bonds. 8. In the event the Bonds shall provide for a record date prior to interest payment dates on which the registered owners of the Bonds are to be determined for the purpose of receiving pay- ments of interest on the Bonds, the Bank will promptly following such record date proceed to prepare appropriate checks for payment of interest coming due on the succeeding payment date at the rates - 5 - and on the terms specified in the Bond Ordinance, together with appropriate envelopes for the purpose of mailing such checks to the owners of record of the Bonds. The Issuer agrees that it will endeavor to provide to the Bank collected funds for the purpose of making such payments not later than the earlier of the date on which such funds are required to be provided to the Bank under the terms of the Bond Ordinance or the business day next preceding each such payment date. Provided that the Bank shall have been furnished with collected funds sufficient to make such payment, the Bank shall mail the checks to the registered owners of the Bonds as aforesaid not later than the business day next preceding each such payment date. Payment of principal coming due on the Bonds at the maturity thereof or prior thereto upon call for redemption shall be paid by the Bank to the registered owners thereof only upon presentation and surrender of the Bonds with respect to which payment is to be made. Payments of principal of the Bonds will be made only to the registered owners of the Bonds, unless such Bonds are surrendered for payment accompanied by assignments appropriate to effect transfer to the person to whom such payment is to be made. In the event Bonds are surrendered for payment with any such instruments of transfer, the Bank shall be entitled to effect such transfer in the same manner as other transfers of the Bonds are to be effected prior to making payment to the transferee. 9. All Bonds which have been delivered to the Bank for transfer or exchange shall, upon issuance of Bonds effecting such transfer or exchange, be cancelled by the Bank but retained by the - 6 - Bank in its possession; provided, that at any time all such cancelled bonds may be delivered by the Bank to the Issuer and a certificate pertaining to such cancelled bonds shall be so delivered to Issuer from time to time as the Issuer may request. 10. In addition to the obligation of the Bank to notify the bondowners of an optional call for redemption of the Bonds as provided in the Bond Ordinance, further notice shall be given by the Bond Registrar on behalf of the Issuer as set out below, but no defect in said further notice nor any failure to give all or any portion of such further notice shall in any manner negate the effectiveness of a call for redemption if notice thereof is given as prescribed in the Bond Ordinance. (a) Each further notice of redemption given hereunder shall contain the information required for the official notice of redemption as set forth in the Bond Ordinance plus (i) the CUSIP numbers of all Bonds being redeemed; (ii) the bond date of the Bonds; (iii) the rate of interest borne by each Bond to be redeemed; (iv) the maturity date of each Bond to be redeemed; and (v) any other descriptive information needed to identify accurately the Bonds to be redeemed. (b) Each further notice of redemption shall be sent at least thirty-five (35) days prior to the redemption date by registered or certified mail or overnight delivery service to one or more of the registered securities depositories then in the business of holding substantial amounts of obligations of the types comprising the Bonds and to one or more of the national information services then in the business of disseminating notices - 7 - of redemption of obligations of the types comprising the Bonds (such as the Depository Trust Company of New York, New York and Kenny Information Service, New York, New York, respectively). (c) Each further notice of redemption shall be pub- lished one time at least thirty (30) days prior to the redemption date in The Bond Buyer or in such other financial newspaper or journal of general circulation in the City of New York, New York. 11. In the event the Bank shall receive any request or demand for inspection of any records of the Issuer maintained by the Bank under this Agreement, the Bank will promptly notify the Issuer of such request or demand, forward such request or demand (if made in writing) to the Issuer and (unless directed to the contrary by any order, subpoena or similar process of a court or regulatory agency which the Bank believes to have jurisdiction, or unless the Bank shall be advised by its counsel that failure to permit such inspection may subject the Bank to liability) the Bank will permit or refuse to allow such inspection as the Issuer may direct. 12. In performance of its duties hereunder the Bank may apply to a designated officer of the Issuer for instructions and may consult with counsel for the Issuer in respect of any matter arising in connection with this agency, and the Bank shall not be liable or accountable for any action taken or omitted by it in good faith in accordance with such instructions or any such opinion of counsel. The Issuer shall reimburse the Bank for any counsel fees incurred by the Bank hereunder, provided that such consultation with counsel has been previously authorized by the Issuer or is reasonably necessary in order for the Bank to determine its responsibilities under this Agreement. 13. In the event that Bonds are presented to the Bank for transfer, registration of transfer or exchange, or for payment of the principal amount thereof at maturity or prior thereto upon call for redemption, the Bank shall use reasonable diligence in determining whether such Bonds are genuine, but shall not other- wise incur any liability by reason of the transfer, registration of transfer, exchange or payment of any such forged or illegally issued Bonds. 14. The Issuer assumes full responsibility for and agrees to indemnify and hold the Bank harmless from and against any claims, demands, actions, causes of action or suits, whether groundless or otherwise, and from and against any and all losses, damages, charges, counsel fees, payments, expenses and liabilities of what- ever nature arising directly or indirectly out of the agency relationship created hereunder so long as the Bank has acted in good faith and with reasonable diligence. The Bank shall not be under any obligation to prosecute or defend any action or suit in respect of such agency relationship which, in the opinion of counsel to the Bank, may involve it in any expense or liability unless the Issuer shall, upon the request of the Bank, furnish the Bank with indemnity reasonably satisfactory to the Bank against all such expenses or liabilities. 15. The Bank shall be entitled to compensation for services rendered in performance of its duties hereunder, in accordance with the Schedule of Fees attached hereto. The Issuer shall further reimburse the Bank for its out-of-pocket expenses incurred in performance of its duties hereunder (including expenses of travel and lodging for any required travel outside the metropolitan area of Atlanta, Georgia in connection with any delivery of Bonds or performance of its other duties hereunder). Such fees and reimbursement of expenses shall be due and payable to the Bank from time to time periodically upon presentation of a written statement therefor. The Bank reserves the right to amend said Schedule of Fees from time to time upon not less than thirty (30) days notice to the Issuer. The Bank shall not be obligated to allow and credit interest upon any moneys in respect of principal, interest or premium, if any, due in respect to the Bonds, which it shall at any time receive under any of the provisions of the Bond Ordinance or this Agreement. 16. The Bank may resign the agency created under this Agreement at any time on not less than ninety (90) days written notice to the Issuer, and the Issuer may terminate this agency at any time upon notice to the Bank. In the event of any such termination, the Bank shall deliver to the Issuer or to such successor or other person as the Issuer may direct any inventory of blank Bonds then held by the Bank, together with originals or appropriately verified copies of all records of the Bank pertaining to this agency then in the possession of the Bank. Upon such delivery of Bonds and records to the Issuer, the Bank shall have no further obligation hereunder except as may have theretofore arisen. Upon any such termination, the Issuer shall have no further obligation under this Agreement except to pay to - 10 - the Bank any fees and expenses incurred or accrued through the date of such termination which have not theretofore been paid, and except as may have theretofore arisen or may thereafter arise under Section 14 hereof. 17. This Agreement constitutes the entire understanding of the parties hereto with respect to the subject matter hereof, and may not be amended or modified except in writing signed by the parties hereto. IN WITNESS WHEREOF, the undersigned acting by and through their duly authorized officers have hereunto set their respective hands and seals as of the date and year first above written. Attest: GdG(i(.L�LQ[jy� Authorized Officer (S E A L) Attest: ��L .✓�.' i/i (S E A L) BANK SOUTH, N.A. Atlanta, Georgia By: &Att2 Authorized Officer CITY OF SMY _v By: Mayor III, hank South BANK SOUTH, N.A. PAYING AGENT AND REGISTRAR FEE AGREEMENT FOR $311,5101000 CITY OF SMYRNA WATER AND SEWERAGE REVENUE BONDS, SERIES 1989 ACCOUNT ACCEPTANCE . . . . . . . . . $750.00 (minimum of $1,�000 )� ACCOUNT MAINTENANCE. (per holder) $ 4.25 (minimum of $500 per year) Maintain holder's name and address, share position and record of certificate issuance and cancellation; record address changes; placement of "stops" on lost or stolen certificate(s) CERTIFICATE ISSUANCE Review of legal aspects of transfer; actual production of certificate; authentication of transfer by Agent ORIGINAL ISSUANCE OF CERTIFICATES. . (per certificate) $ 1.50 TRANSFERS ROUTINE:. (per certificate) $ 1.50 (minimum of $500 per year) PAYMENTS INTEREST CHECK ISSUANCE:. . . . . . . . . . (per check) $ .25 STOP PAYMENTS)/REPLACEMENT CHECK(S): , . , (per check) $20.00 PRINCIPAL CHECK ISSUANCE: . . . . . . . . . (per check) $ 8.50 WITHHOLDING TAXES W-9 Forms: . . . . . . . . . . . . . . . . . . (per form) $ .30 Certification (as required by law) of Social Security Number or Tax Identification Number CALL NOTICES . . . . . . . . . . . . . . . . (per holder) $ 1.50 (4450A) Bank South, P.O. Box 3144, Atlanta, Georgia 30302/(404) 529-4575 Registrar & Paying Agent Fee Schedule Page 2 Filing of Form 941: . . . . . . . . . . . . .(per form) $15.00 Payment to IRS of funds withheld from interest and/or principal MISCELLANEOUS HOLDERS' LIST. . . . . . . . . . . . . . . . . (each) $40.00 WORK TRANSFERS •. . . . . (each) $10.00 EACH STATEMENT IN EXCESS OF-4 PER YEAR . . . . (each) 50.00 CHECK REGISTER . . . . .I. . . . . . (each) $40.00 All out-of-pocket expenses such as postage, envelopes, insurance, stationary, etc. will be paid by issuer. This schedule is effective for the current services of the Bank, and may be modified only upon revision by the Bank of its regularly published Schedule of Fees for services of the type contracted for, and such revision of the Schedule of Fees shall become effective 30 days after the mailing of a notice of the revision to the undersigned at the undersigned's address shown on the records of the Bank Approved this day of BANK SOUTH, N.A. By: (4450A) 19 CITY OF SMYRNA By: Title: