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Section 12. Federal Tax Law Compliance. The City hereby covenants that it will comply with <br />the requirements of all existing and future laws which must be satisfied in order that interest on the Notes is <br />and will continue to be excluded from gross income for federal income tax purposes, including without <br />limitation restrictions on the use of the property financed with the proceeds of the Notes so that the Notes <br />will not constitute "private activity bonds" within the meaning of Section 141 of the Internal Revenue Code <br />of 1986, as amended (the "Code"). The City further covenants that it will restrict the use of the proceeds of <br />the Notes in such manner and to such extent, if any, as may be necessary, after taking into account <br />reasonable expectations at the time the debt is incurred, so that they will not constitute arbitrage bonds <br />under Section 148 of the Code and the regulations prescribed thereunder (the "Regulations"). <br />The Director of Finance, or any other officer of the City, including the Mayor, is hereby authorized <br />and directed (a) to make or effect any election, selection, designation, choice, consent, approval or waiver <br />on behalf of the City with respect to the Notes as permitted or required to be made or given under the <br />federal income tax laws, for the purpose of assuring, enhancing or protecting favorable tax treatment or the <br />status of the Notes or interest thereon or assisting compliance with requirements for that purpose, reducing <br />the burden or expense of such compliance, reducing any rebate amount or any payment of penalties, or <br />making any payments of special amounts in lieu of making computations to determine, or paying, any <br />excess earnings as rebate, or obviating those amounts or payments, as determined by the Director of <br />Finance, which action shall be in writing and signed by the Director of Finance, or any other officer of the <br />City, including the Mayor, on behalf of the City; (b) to take any and all actions, make or obtain calculations, <br />and make or give reports, covenants and certifications of and on behalf of the City, as may be appropriate to <br />assure the exclusion of interest from gross income and the intended tax status of the Notes; and (c) to give <br />an appropriate certificate on behalf of the City, for inclusion in the transcript of proceedings, setting forth <br />the facts, estimates and circumstances, and reasonable expectations of the City pertaining to Section 148 <br />and the Regulations, and the representations, warranties and covenants of the City regarding compliance by <br />the City with sections 141 through 150 of the Code and the Regulations. <br />The Director of Finance shall keep and maintain adequate records pertaining to investment of all <br />proceeds of the Notes sufficient to permit, to the maximum extent possible and presently foreseeable, the <br />City to comply with any federal law or regulation now or hereafter having applicability to the Notes which <br />limits the amount of Note proceeds which may be invested on an unrestricted yield or requires the City to <br />rebate arbitrage profits to the United States Department of the Treasury. The Director of Finance is hereby <br />authorized and directed to file such reports with, and rebate arbitrage profits to, the United States <br />Department of the Treasury, to the extent that any federal law or regulation having applicability to the Notes <br />requires any such reports or rebates. <br />Section 13. Appointment of Bond Counsel. The Director of Finance, on behalf of this <br />Council, is hereby authorized to appoint the law firm of Bricker & Eckler LLP to serve as bond counsel <br />for the Notes. The fees to be paid to such firm shall be subject to review and approval of the Director of <br />Finance, shall not exceed the fees customarily charged for such services, and shall be paid upon closing <br />of the financing from proceeds of the Notes. <br />Section 14. Transcript of Proceedings; Execution of Additional Documents. The officer <br />having charge of the minutes of the Council and any other officers of the Council, or any of them <br />individually, are hereby authorized and directed to prepare and certify a true transcript of proceedings <br />pertaining to the Notes and to furnish a copy of such transcript to the Original Purchaser. Such transcript <br />shall include certified copies of all proceedings and records of the Council relating to the power and <br />authority of the City to issue the Notes and certificates as to matters within their knowledge or as shown by <br />the books and records under their custody and control, including but not limited to a general certificate of <br />the Clerk of Council and a no -litigation certificate of the Mayor and the Director of Finance, and such <br />7 <br />r44s3eo4A <br />