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<br />The City covenants that it will restrict the use of the proceeds of the Notes in such <br />manner and to such extent, if any, as may be necessary so that the Notes will not constitute <br />arbitrage bonds under Section 148 of the Internal Revenue Code of 1986, as amended (the <br />"Code"). The Fiscal Officer, as the fiscal officer, or any other officer of the City baving <br />responsibility for the issuance of the Notes sball give an appropriate certificate of the City, for <br />inclusion in the transcript of proceedings for the Notes, setting forth the reason~ble expectations <br />of the City regarding the amount and use of all the proceeds of the Notes, the facts, <br />circumstances, and estimates on which they are based, and other facts and circumstances relevant <br />to the tax treatment of interest on the Notes. <br /> <br />The City covenants that it (a) will take or cause to be taken such actions which <br />may be required of it for the interest on the Notes to be and remain excluded from gross income <br />for federal income tax purposes, and (b) will not take or pennit to be taken any actions which <br />would adv:ersely affect that exclusion, and that it, or persons acting for it, will, among other acts <br />of compliance, (i) apply the proceeds of the Notes to the governmental purpose of the borrowing, <br />(ii) restrict the yield on investment property acquired with those proceeds, (iii) make timely <br />rebate payments to the federal government, (iv) maintain books and records and make <br />calculations and reports, and (v) rerrain from certain uses of proceeds, all in such manner and to <br />the extent necessàry to assure such ,exclusion of that interest under the Code, Tbe Fiscal Officer <br />and other appropriate officers are hereby authorized and directed to take any and all actions, <br />make calculations and rebate payments, and make or give reports and certifications as may be <br />appropriate to assure such exclusion of that interest <br /> <br />Section 7. The Notes shall be the full general obligations of the City of <br />Lakewood and the full faith and credit of said City are hereby pledged for the prompt payment of <br />the same. The par value to be received ITom the sale ofthe bonds anticipated by the Notes and <br />any excess funds resulting ITom the issuance ofthe Notes shall, to the extent necessary, be used <br />only for the retirement of the Notes at maturity, together with the interest thereon, and is hereby <br />pledged for such purpose <br /> <br />Section 8. During the year or years while the Notes run, there sball be levied on <br />all the taxable property in the City of Lakewood, in addition to all other taxes, a direct tax <br />annually not less than that which would have been levied if bonds had been issued without the <br />prior issue of the Notes. Said tax shall be and is hereby ordered computed, certified, levied and <br />extended ]Ipon the tax duplicate and collected by the same officers, in the same manner and at <br />the sahle time that taxes for general purposes of each of said years are certified, extended and <br />collected. Said tax shall be placed before and in preference to an items and for the fun amount <br />thereof The funds derived ITom said tax levies hereby required sball be placed in a separate and <br />distinct fund which, together with the interest collected on the same sban be irrevocably pledged <br />for the payment ofthe principal of and interest on the Notes or the bonds in anticipation of which <br />they are issued, when and as the same falls due; provided, however, tbat in each year to the <br />extent that revenues are available from other sources for the payment of the Notes and bonds and <br />are appropriated for such purpose, the amount of such direct tax upon all of the taxable property <br />in the City sban be reduced by tbe amount of such revenues so available and appropriated <br /> <br />Section 9. It is hereby determined and recited that all acts, conditions and things <br />necessary to be done precedent to and in the issuing of the Notes in order to make them legal, <br />valid and binding obligations of the City of Lakewood, win have been doue and perfonned in <br />regular and due form as required by law; and that no limitation of indebtedness or taxation, either <br />statutory or constitutional, will have been exceeded in the issuance of said Notes <br /> <br />Section 10, The Clerk of Council is hereby directed to forward a certified copy of <br />this ordinance to the County Auditor <br /> <br />Section 11 It is found and determined that all fonnal actions of this Council <br />concerning and relating to the passage of this ordinance were passèd in an open meeting of this <br />Council, and that all such deliberations of this Council and any of its committees that resulted in <br />such formal action, were in meetings open to the public; in compliance with all legal <br />requirements including the City's Charter and Codified Ordinances <br /> <br />{KLF2803;1} <br /> <br />3 <br />