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Resolution 2001-456 RESOLUTION NO. 01- 456 RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, SUPPLEMENTING RESOLUTION NO. 85-107 ENTITLED "A RESOLUTION AUTHORIZING THE ISSUANCE OF NOT EXCEEDING $29,625,000 CAPITAL IMPROVEMENT REVENUE REFUNDING BONDS, SERIES 1985 OF THE COUNTY TO FINANCE THE COST OF REFUNDING CERTAIN OUTSTANDING OBLIGATIONS OF THE COUNTY; PROVIDING FOR THE RIGHTS OF THE HOLDERS OF SUCH BONDS; PROVIDING FOR THE . PAYMENT THEREOF; MAKING CERTAIN OTHER COVENANTS AND AGREEMENTS IN CONNECTION WITH THE ISSUANCE OF SUCH BONDS; AND PROVIDING AN EFFECTIVE DATE"; AUTHORIZING THE FINANCING OF VARIOUS CAPITAL IMPROVEMENTS WITHIN THE COUNTY AND REFINANCING OF CERTAIN OUTSTANDING INDEBTEDNESS OF THE COUNTY; AUTHORIZING THE ISSUANCE OF NOT EXCEEDING $55,200,000 IN AGGREGATE PRINCIPAL AMOUNT OF COLLIER COUNTY, FLORIDA CAPITAL IMPROVEMENT REVENUE BONDS, SERIES 2001 IN ORDER TO EFFECT SUCH FINANCING AND REFINANCING; PROVIDING CERTAIN TERMS AND DETAILS OF SAID BONDS, INCLUDING AUTHORIZING A NEGOTIATED SALE OF SAID BONDS; DELEGA TING CERTAIN AUTHORITY TO THE CHAIRMAN FOR THE EXECUTION AND DELIVERY OF THE HEREIN DESCRIBED PURCHASE CONTRACT WITH RESPECT THERETO; APPOINTING THE PAYING AGENT AND REGISTRAR FOR SAID BONDS; AUTHORIZING THE DISTRIBUTION OF A PRELIMINARY OFFICIAL STATEMENT AND THE EXECUTION AND DELIVERY OF AN OFFICIAL STATEMENT WITH RESPECT THERETO; ESTABLISHING A BOOK-ENTRY SYSTEM OF REGISTRATION FOR THE BONDS; AUTHORIZING MUNICIPAL BOND INSURANCE FOR THE BONDS; AUTHORIZING A RESERVE ACCOUNT lOB "~ "~ '~ " .J" I", INSURANCE POLICY WITH RESPECT TO THE BONDS; AUTHORIZING THE EXECUTION AND DELIVERY OF A CONTINUING DISCLOSURE CERTIFICATE; AND PROVIDING AN EFFECTIVE DATE. 108 BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA: SECTION 1. FINDINGS. It is hereby found and determined that: (A) On April 30, 1985, the Board of County Commissioners (the "Board") of Collier County, Florida (the "Issuer") duly adopted Resolution No. 85-107, as amended and supplemented (collectively the "Resolution"), the title of which resolution is quoted in the title of this Supplemental Resolution, for the purposes described therein, authorizing, among other things, the issuance of $29,625,000 Capital Improvement Revenue Refunding Bonds, Series 1985 (the "Series 1985 Bonds"), which Series 1985 Bonds were issued for the principal purpose of refunding the Issuer's outstanding Capital Improvement Revenue Bonds, 1982. The Series 1985 Bonds are no longer outstanding under the Resolution. (B) Pursuant to the Resolution the Issuer has heretofore issued its $8,225,000 Capital Improvement Revenue Refunding Bonds, Series 1992 (the "Series 1992 Bonds") for the principal purpose of refunding the County's outstanding Capital Improvement Revenue Bonds, Series 1988. (C) Pursuant to the Resolution the Issuer has heretofore issued its $30,415,000 Capital Improvement Revenue Refunding Bonds, Series 1994 (the "Series 1994 Bonds") for the principal purpose of refunding the County's outstanding Capital Improvement Revenue Bonds, Series 1986. (D) The Issuer has heretofore issued its Collier County, Florida Revenue Notes, Draw Numbers A-11-1, A-11-2, A-11-3, A-I 1-4, A-12-1, A-13-1, A-18-1 and A-19-1 (the "Prior Notes") to the Florida Local Government Finance Commission (the "Finance Commission") and two promissory notes (the "Bank Notes") to Bank of America (the "Bank") for the principal purpose of financing and refinancing various governmental projects (the "Prior Projects"). (E) The Issuer has determined that certain capital improvements should be acquired, constructed and equipped throughout the Issuer in order to improve the health, safety and welfare of the inhabitants within the Issuer's geographic boundaries. Such capital 2 10B improvements are generally described in Exhibit A hereto and are more particularly described in the records, plans and specifications on file with the Issuer (the "Project"). Such Exhibit A may be amended or supplemented from time to time by the Board without the consent of any Bondholder (as defined in the Resolution) or Insurer (as defined in the Resolution). (F) The Resolution provides for the issuance of Additional Parity Bonds on a parity with the outstanding Series 1992 Bonds and Series 1994 Bonds (collectively, the "Parity Bonds") for the purpose of current refunding the Prior Notes and the Bank Notes and financing the acquisition, construction and equipping of the Project, upon meeting the requirements set forth therein. (G) There is hereby authorized the current refunding of the Prior Notes and the Bank Notes and financing and/or reimbursing the costs of the acquisition, construction and equipping of the Project, all in the manner as provided by this Supplemental Resolution. (H) The Issuer deems it to be in its best interest to issue its Collier County, Florida Capital Improvement Revenue Bonds, Series 2001 (the "Series 2001 Bonds") for the principal purpose of current refunding the Prior Notes and the Bank Notes and financing and/or reimbursing the costs of the acquisition, construction and equipping of the Project. The Series 2001 Bonds shall be issued on parity in all respects with the Parity Bonds pursuant to the terms of the Resolution. (I) Due to the potential volatility of the market for tax-exempt obligations such as the Series 2001 Bonds and the complexity of the transactions relating to such Series 2001 Bonds, it is in the best interest of the Issuer to sell the Series 2001 Bonds by a negotiated sale, allowing the Issuer to enter the market at the most advantageous time, rather than at a specified advertised date, thereby permitting the Issuer to obtain the best possible price and interest rate for the Series 2001 Bonds. (J) The Issuer anticipates receiving a favorable offer to purchase the Series 2001 Bonds from Salomon Smith Barney Inc., Raymond James & Associates, Inc. and A.G. Edwards & Sons, Inc. (collectively, the "Underwriters"), all within the parameters set forth herein. (K) Inasmuch as'the Board desires to sell the Series 2001 Bonds at the most advantageous time and not wait for a scheduled Board meeting, so long as the herein described parameters are met, the Issuer hereby determines to delegate the award and sale of the Series 2001 Bonds to the Chairman within such parameters. 3 (L) The Issuer hereby certifies that it is not in default in performing any of the covenants and obligations assumed under the Resolution and all of the covenants contained in the Resolution shall apply to the Series 2001 Bonds. (M) The report required by Section 19(I) of the Resolution is set forth as Exhibit B hereto and the Board hereby accepts such report. (N) All of the Prior Projects and the Project are of the nature and type that are beneficial to, or available to, all of the citizens of the Issuer. (O) The Resolution provides that the Series 2001 Bonds shall mature on such dates and in such amounts, shall bear such rates of interest, shall be payable in such places and shall be subject to such redemption provisions as shall be determined by Supplemental Resolution adopted by the Issuer; and it is now appropriate that the Issuer set forth the parameters and mechanism to determine such terms and details, which terms and details shall be set forth in the hereinafter defined Purchase Contract. SECTION 2. DEFINITIONS. When used in this Supplemental Resolution, the terms defined in the Resolution shall have the meanings therein stated, except as such definitions may be hereinafter amended or defined. SECTION 3. AUTHORITY FOR THIS SUPPLEMENTAL RESOLUTION. This Supplemental Resolution is adopted pursuant to the provisions of the Act and the Resolution. SECTION 4. AUTHORIZATION OF THE CURRENT REFUNDING OF THE PRIOR NOTES AND THE BANK NOTES AND THE FINANCING OF THE PROJECT. The Issuer hereby authorizes the current refunding of the Prior Notes and the Bank Notes and the financing and/or reimbursing of the Cost of the Project upon the satisfaction in all respects of the conditions set forth in Section 6 hereof. SECTION 5. DESCRIPTION OF THE SERIES 2001 BONDS. The Issuer hereby authorizes the issuance of a Series of Bonds in the aggregate principal amount of not exceeding $55,200,000 to be known as the "Collier County, Florida Capital Improvement Revenue Bonds, Series 2001," for the principal purposes of current refunding the Prior Notes and the Bank Notes and financing and/or reimbursing the Cost of the acquisition, construction and equipping of the Project. The aggregate principal amount of the Series 2001 Bonds to be issued pursuant to the Resolution shall be determined by the Chairman provided such aggregate principal amount does not exceed $55,200,000. The Series 2001 Bonds shall be dated as of December 1, 2001 or such other date as the Chairman may 4 10B determine, shall be issued in the form of fully registered Bonds in the denomination of $5,000 or any integral multiple thereof, shall be numbered consecutively from one upward in order of maturity preceded by the letter "R", shall bear interest from the dated date determined therefor, payable semi-annually, on April 1 and October 1 of each year (the "Interest Dates"), commencing on April 1, 2002 or such other date as may be determined by the Chairman. Interest on the Series 2001 Bonds shall be payable by check or draft of Fifth Third Bank, Cincinnati, Ohio, as Paying Agent, made payable and mailed to the Holder in whose name such Bond shall be registered at the close of business on the date which shall be the fifteenth day (whether or not a business day) of the calendar month next preceding the applicable Interest Date, or, at the request of such Holder, by bank wire transfer to the account of such Holder. Principal of the Series 2001 Bonds is payable to the Holder upon presentation, when due, at the designated corporate trust office of The Fifth Third Bank, Cincinnati, Ohio, as Paying Agent. The principal of, redemption premium, if any, and interest on the Series 2001 Bonds are payable in lawful money of the United States of America. The Series 2001 Bonds shall bear interest at such rates and yields, shall mature on October 1 of each of the years and in the principal amounts corresponding to such years, and shall have such redemption provisions as determined by the Chairman subject to the conditions set forth in Section 6 hereof. All of the terms of the Series 2001 Bonds will be included in a Purchase Contract which shall be in substantially the form attached hereto and made a part hereof as Exhibit C (the "Purchase Contract"). The Chairman is hereby authorized to execute the Purchase Contract in substantially the form attached hereto as Exhibit C with such modifications as he deems appropriate upon satisfaction of the conditions described in Section 6 hereof. SECTION 6. CONDITIONS TO EXECUTION OF PURCHASE CONTRACT. The Purchase Contract shall not be executed by the Chairman until such time as all of the following conditions have been satisfied: (A) Receipt by the Chairman of a written offer to purchase the Series 2001 Bonds by the Underwriters substantially in the form of the Purchase Contract attached hereto as Exhibit A, said offer to provide for or demonstrate, among other things, (i) not exceeding $55,200,000 aggregate principal amount of Series 2001 Bonds, (ii) an underwriting discount (including management fee and all expenses) not in excess of 0.55% of the par amount of the Series 2001 Bonds, (iii) a true interest cost of not more than 5.25% per annum, and (iv) the maturities of the Series 2001 Bonds, with the final maturity being not later than October 1, 2021. 10B (B) With respect to any optional redemption terms for the Series 2001 Bonds, the first call date may be no later than October 1, 2012 and no call premium may exceed 2.0 % of the par amount of that portion of the Series 2001 Bonds to be redeemed. Term Bonds may be established with such Amortization Installments as the Chairman deems appropriate. (C) Receipt by the Chairman of a disclosure statement and a truth-in-bonding statement of the Underwriters dated the date of the Purchase Contract and complying with Section 218.385, Florida Statutes. (D) Receipt by the Chairman of a good faith deposit from the Underwriters in an amount not less than 1.0% of the par amount of the Series 2001 Bonds. Upon satisfaction of all the requirements set forth in this Section 6, the Chairman is authorized to execute and deliver the Purchase Contract containing terms complying with the provisions of this Section 6. SECTION 7. REDEMPTION PROVISIONS FOR SERIES 2001 BONDS. The Series 2001 Bonds may be redeemed prior to their respective maturities from any moneys legally available therefor, upon notice as provided in the Resolution, upon the terms and provisions as determined by the Chairman and set forth in the Purchase Contract subject to the conditions contained in Section 6 hereof. SECTION 8. FULL BOOK-ENTRY. Notwithstanding the provisions set forth in Section 13 of the Resolution, the Series 2001 Bonds shall be initially issued in the form of a separate single certificated fully registered Series 2001 Bond for each of the maturities of the Series 2001 Bonds. Upon initial issuance, the ownership of each such Bond shall be registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee of The Depository Trust Company ("DTC"). As long as the Series 2001 Bonds are registered in the name of Cede & Co., all of the Outstanding Series 2001 Bonds shall be registered in the registration books kept by the Registrar in the name of Cede & Co., all payments of principal on the Series 2001 Bonds shall be made by the Paying Agent by check or draft or by bank wire transfer to Cede & Co., as Holder of the Series 2001 Bonds, upon presentation of the Series 2001 Bonds to be paid, to the Paying Agent. With respect to Series 2001 Bonds registered in the regiStration books kept by the Registrar in the name of Cede & Co., as nominee of DTC, the Issuer, the Registrar and the Paying Agent shall have no responsibility or obligation to any direct or indirect participant in the DTC book-entry program (the "Participants"). Without limiting the immediately preceding sentence, the Issuer, the Registrar and the Paying Agent shall have no responsibility or obligation with respect to (A) the accuracy of the records of DTC, Cede & 6 10B Co. or any Participant with respect to any ownership interest on the Series 2001 Bonds, (B) the delivery to any Participant or any other Person other than a Bondholder, as shown in the registration books kept by the Registrar, of any notice with respect to the Series 2001 Bonds, including any notice of redemption, or (C) the paYment to any Participant or any other Person, other than a Bondholder, as shown in the registration books kept by the Registrar, of any amount with respect to principal of, Redemption Price, if any, or interest on the Series 2001 Bonds. The Issuer, the Registrar and the Paying Agent may treat and consider the Person in whose name each Series 2001 Bond is registered in the registration books kept by the Registrar as the Holder and absolute owner of such Bond for the purpose of payment of principal, Redemption Price, if any, and interest with respect to such Bond, for the purpose of giving notices of redemption and other matters with respect to such Bond, for the purpose of registering transfers with respect to such Bond, and for all other purposes whatsoever. The Paying Agent shall pay all principal of, Redemption Price, if any, and interest on the Series 2001 Bonds only to or upon the order of the respective Holders, as shown in the registration books kept by the Registrar, or their respective attorneys duly authorized in writing, as provided herein and all such payments shall be valid and effective to fully satisfy and discharge the Issuer's obligations with respect to payment of principal of, Redemption Price, if any, and interest on the Series 2001 Bonds to the extent of the sum or sums so paid. No Person other than a Holder, as shown in the registration books kept by the Registrar, shall receive a certificated Bond evidencing the obligation of the Issuer to make payments of principal, Redemption Price, if any, and interest pursuant to the provisions of the Resolution. Upon delivery by DTC to the Issuer of written notice to the effect that DTC has determined to substitute a new nominee in place of Cede & Co., and subject to the provisions in the Resolution with respect to transfers during the 15 days next preceding an Interest Date or first mailing of notice of redemption, the words "Cede & Co." in this Supplemental Resolution shall refer to such new nominee of DTC; and upon receipt of such notice, the Issuer shall promptly deliver a copy of the same to the Registrar and the Paying Agent. Upon (A) receipt by the Issuer of written notice from DTC (i) to the effect that a continuation of the requirement that all of the outstanding Series 2001 Bonds be registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee of DTC, is not in the best interest of the beneficial owners of the Series 2001 Bonds or (ii) to the effect that DTC is unable or unwilling to discharge its responsibilities and no substitute depository willing to undertake the functions of DTC hereunder can be found which is willing and able to undertake such functions upon reasonable and customary terms, or (B) determination by the Issuer that such book-entry only system is burdensome or undesirable to the Issuer, the Series 2001 Bonds shall no longer be restricted to being registered in the registration books kept by the Registrar in the name of Cede & Co., as nominee of DTC, but may be registered in whatever name or names Holders shall designate, in accordance with the provisions of the Resolution. In such event, the Issuer shall issue and the Registrar shall 7 10B authenticate, transfer and exchange the Series 2001 Bonds of like principal amount and maturity, in denominations of $5,000 or any integral multiple thereof to the Holders thereof. The foregoing notwithstanding, until such time as participation in the book-entry only system is discontinued, the provisions set forth in the Blanket Issuer Letter of Representations previously executed by the Issuer and delivered to DTC shall apply to the payment of principal of, premium, if any, and interest on the Series 2001 Bonds. SECTION 9. APPLICATION OF SERIES 2001 BOND PROCEEDS; USE OF OTHER MONEYS. The proceeds derived from the sale of the Series 2001 Bonds shall be applied by the Issuer as follows: (A) An amount equal to the accrued interest, if any, on the Series 2001 Bonds shall be deposited to the Interest Account of the Sinking Fund and shall be used to pay a portion of the interest on the Series 2001 Bonds. (B) An amount necessary to repay the Prior Notes shall be distributed pursuant to the instructions of the Finance Commission to be applied to the full payment of such Prior Notes on January 18, 2002 or such other date as determined between the Finance Commission and the Chairman so long as such date is no later than the 90th day from the date of issuance of the Series 2001 Bonds. (C) An amount necessary to repay the Bank Notes shall be distributed pursuant to the instructions of the Bank to be applied to the full payment of such Bank Notes within 90 days from the date of issuance of the Series 2001 Bonds; provided, however, that the Chairman is hereby delegated the authority to determine, upon the advice of the Issuer's Financial Advisor, prior to the sale of the Series 2001 Bonds to the Underwriters whether to repay the Bank Notes in connection with the issuance of the Series 2001 Bonds and what portion of the Bank Notes to repay, if any. (D) A sufficient amount of the Series 2001 Bond proceeds shall be applied to the payment of the premium for the hereinafter described Bond Insurance Policy applicable to the Series 2001 Bonds, to the payment of the premium for the hereinafter described reserve account insurance policy, and to the payment of costs and expenses relating to the issuance of the Series 2001 Bonds. (E) The remainder of the proceeds of the Series 2001 Bonds shall be deposited to the Construction Fund and applied to pay the Cost of the Project. (F) Moneys released from the Reserve Account, if any, as a result of the purchase of the reserve account insurance policy described in Section 13(B) hereof shall be applied to the refinancing of the Prior Notes and/or the Bank Notes. SECTION 10. PRELIMINARY OFFICIAL STATEMENT. The Issuer hereby authorizes the distribution and use of the Preliminary Official Statement in substantially the form attached hereto as Exhibit D in connection with the offering of the Series 2001 Bonds for sale. If between the date hereof and the mailing of the Preliminary Official Statement, it is necessary to make insertions, modifications or changes in the Preliminary Official Statement, the Chairman is hereby authorized to approve such insertions, changes and modifications. The Chairman is hereby authorized to deem the Preliminary Official Statement "final" within the meaning of Rule 15c2-12(b)(1) under the Securities Exchange Act of 1934 in the form as mailed. Execution of a certificate by the Chairman deeming the Preliminary Official Statement "final" as described above shall be conclusive evidence of the approval of any insertions, changes or modifications. SECTION 11. OFFICIAL STATEMENT. The form, terms and provisions of the Official Statement relating to the Series 2001 Bonds shall be substantially as set forth in the Preliminary Official Statement and shall include all of the specific financial terms of the Series 2001 Bonds. The Chairman is hereby authorized and directed to execute and deliver said Official Statement in the name and on behalf of the Issuer, and thereupon to cause such Official Statement to be delivered to the Underwriters with such changes, amendments, modifications, omissions and additions as may be approved by the Chairman. Said Official Statement, including any such changes, amendments, modifications, omissions and additions as approved by the Chairman and the information contained therein are hereby authorized to be used in connection with the sale of the Series 2001 Bonds to the public. Execution by the Chairman of the Official Statement shall be deemed to be conclusive evidence of approval of such changes. SECTION 12. APPOINTMENT OF PAYING AGENT AND REGISTRAR. Subject in all respects to the satisfaction of the conditions set forth in Section 6 hereof, Fifth Third Bank, Cincinnati, Ohio, is hereby designated Registrar and Paying Agent for the Series 2001 Bonds. The Chairman and/or the Clerk or any designated Deputy Clerk are hereby authorized to enter into any agreement which may be necessary to effect the transactions contemplated by this Section 12 and by the Resolution. SECTION 13. MUNICIPAL BOND INSURANCE; RESERVE ACCOUNT INSURANCE POLICY. (A) Subject in all respects to the satisfaction of the conditions set forth in Section 6 hereof, the Issuer hereby authorizes the payment of the principal of and interest on the Series 2001 Bonds to be insured pursuant to a municipal bond insurance 9 policy (the "Bond Insurance Policy") that guarantees payment of principal of and interest on the Series 2001 Bonds issued by Financial Guaranty Insurance Company ("Financial Guaranty"), a monoline financial guaranty insurer domiciled in the State of New York and subject to regulation by the State of New York Insurance Department. The Chairman and the Clerk are hereby authorized to execute such documents and instruments necessary to cause Financial Guaranty to insure the Series 2001 Bonds. With respect to the Series 2001 Bonds, Financial Guaranty shall be deemed to be the "Insurer" as such term is used and defined in the Resolution. (B) Subject in all respects to the satisfaction of the conditions set forth in Section 6 hereof, the Issuer shall deposit to the Reserve Account a reserve account insurance policy purchased from Financial Guaranty the face amount of which, together with any other cash amounts and the face amounts of any other reserve policies or surety bonds on deposit in the Reserve Account, is equal to the Maximum Bond Service Requirement for all Outstanding Bonds. At the discretion of the Chairman, such reserve account insurance policy may be in such amount as to allow for the release of the moneys presently on deposit in the Reserve Account for the benefit of the Parity Bonds. The Chairman is hereby authorized to enter into a Debt Service Reserve Fund Policy Agreement substantially in the form attached hereto as Exhibit F in order to cause Financial Guaranty to issue such reserve account insurance policy. The provisions of such Debt Service Reserve Fund Policy Agreement, when executed and delivered, shall be incorporated herein by reference and to the extent there are any conflicts between the Debt Service Reserve Fund Policy Agreement and the Resolution, the provisions of the Debt Service Reserve Fund Policy Agreement shall control. SECTION14. PROVISIONS RELATING TO BOND INSURANCE POLICY. So long as the Bond Insurance Policy issued by the Insurer is in full force and effect and the Insurer has not defaulted in its payment obligations under the Bond Insurance Policy, the Issuer agrees to comply with the following provisions, notwithstanding any provision in the Resolution to the contrary: (A) Information Provided to Financial Guaran_ty. Financial Guaranty shall be . provided with the following information: (i) within 180 days after the end of each of the Issuer's fiscal years, the annual audited financial statements for such fiscal years, and, if not presented in the audited financial statements, a statement of the revenues pledged to the payment of Series 2001 Bonds; (ii) any Official Statement or other disclosure document, if any, prepared in connection with the issuance of additional debt, whether or not on parity with the Series 2001 Bonds, within 30 days of the sale thereof; (iii) immediate notice of any draw upon or deficiency due to market fluctuation in the amount, if any, on deposit in the Reserve Account; (iv) notice of the redemption, other than mandatory sinking fund redemption, of any of the Series 2001 Bonds, or any advance refunding of the Series 2001 10 108 Bonds, including the principal amount, maturities and CUSIP numbers thereof; and (v) such additional information as Financial Guaranty may reasonably request from time to time. The Issuer shall be solely responsible for providing the information described in clauses (i)-(iii) above. (B) Payment Procedure Pursuant to Bond Insurance Policy. If, on the third day preceding any Interest Date for the Series 2001 Bonds the Issuer does not have on deposit sufficient moneys available to pay all principal of and interest on the Series 2001 Bonds due on such date, the Issuer shall immediately notify Financial Guaranty and State Street Bank and Trust Company, N.A., New York, New York or its successor as its Fiscal Agent (the "Fiscal Agent") of the amount of such deficiency. If, by said Interest Date, the Issuer has not provided the amount of such deficiency, the Paying Agent shall simultaneously make available to Financial Guaranty and to the Fiscal Agent the registration books for the Series 2001 Bonds maintained by the Paying Agent. In addition: (i) The Paying Agent or Registrar shall provide Financial Guaranty with a list of the Series 2001 Bondholders entitled to receive principal or interest payments from Financial Guaranty under the terms of the Bond Insurance Policy and shall make arrangements for Financial Guaranty and its Fiscal Agent (a) to mail checks or drafts to Series 2001 Bondholders entitled to receive full or partial interest payments from Financial Guaranty and (b) to pay principal of the Series 2001 Bonds surrendered to the Fiscal Agent by the Series 2001 Bondholders entitled to receive full or partial principal payments from Financial Guaranty; and (ii) The Paying Agent shall, at the time it makes the registration books available to Financial Guaranty pursuant to (i) above, notify Series 2001 Bondholders entitled to receive the payment of principal of or interest on the Series 2001 Bonds from Financial Guaranty (a) as to the fact of such entitlement, (b) that Financial Guaranty will remit to them all or part of the interest payments coming due subject to the terms of the Bond Insurance Policy, (c) that, except as provided in paragraph (C) below, in the event that any Series 2001 Bondholder is entitled to receive full payment of principal from Financial Guaranty, such Series 2001 Bondholder must tender his Series 2001 Bond with the instrument of transfer in the form provided on the Series 2001 Bond executed in the name of Financial Guaranty, and (d) that, except as provided in paragraph (C) below, in the event that such Series 2001 Bondholder is entitled to receive partial payment of principal from Financial Guaranty, such Series 2001 Bondholder must tender his Series 2001 Bond for payment first to the Paying Agent, which shall note on such Series 2001 Bond the portion of principal paid by the Paying Agent, and then, with an acceptable form of assignment executed in the name of Financial Guaranty, to the Fiscal Agent, which will then pay the unpaid portion of 11 principal to the Series 2001 Bondholder subject to the terms of the Bond Insurance Policy. (C) In the event that the Paying Agent has notice that any payment of principal of or interest on a Series 2001 Bond has been recovered from a Series 2001 Bondholder pursuant to the United States Bankruptcy Code by a trustee in bankruptcy in accordance with the final, nonappealable order of a court having competent jurisdiction, the Paying Agent shall, at the time it provides notice to Financial Guaranty, notify all Series 2001 Bondholders that in the event that any Series 2001 Bondholder's payment is so recovered, such Series 2001 Bondholder will be entitled to payment from Financial Guaranty to the extent of such recovery, and the Paying Agent shall furnish to Financial Guaranty its records evidencing the payments of principal of and interest on the Series 2001 Bonds which have been made by the Paying Agent and subsequently recovered from Series 2001 Bondholders, and the dates on which such payments were made. (D) Financial Guaranty shall, to the extent it makes payment of principal of or interest on the Series 2001 Bonds, become subrogated to the rights of the recipients of such payments in accordance with the terms of the Bond Insurance Policy and, to evidence such subrogation, (i) in the case of subrogation as to claims for past due interest, the Paying Agent shall note Financial Guaranty's rights as subrogee on the registration books maintained by the Paying Agent upon receipt from Financial Guaranty of proof of the payment of interest thereon to the holders of such Series 2001 Bonds and (ii) in the case of subrogation as to claims for past due principal, the Paying Agent shall note Financial Guaranty's rights as subrogee on the registration books for the Series 2001 Bonds maintained by the Paying Agent upon receipt of proof of the payment of principal thereof to the holders of such Series 2001 Bonds. Notwithstanding anything in this Indenture or the Series 2001 Bonds to the contrary, the Paying Agent shall make payment of such past due interest and past due principal directly to Financial Guaranty to the extent that Financial Guaranty is a subrogee with respect thereto. (E) Amendments. Any amendments to the Resolution requiring Bondholder consent entered into in accordance with the provisions of the Resolution shall require the written consent of Financial Guaranty. Financial Guaranty shall be provided with a full transcript of all proceedings relating to the execution of any Supplemental Resolution containing such an amendment. Any rating agency rating the Series 2001 Bonds shall receive notice of any amendment or supplement to the Resolution and a copy thereof at least 15 days prior to the amendment's execution. (F) Additional Provisions. (i) Any successor Paying Agent for the Series 2001 Bonds must have combined capital, surplus and undivided profits of at least $50 million, unless Financial Guaranty shall otherwise approve; (ii) no resignation or removal of the 12 10B Paying Agent shall become effective until a successor has been appointed and has accepted the duties of Paying Agent; (iii) Financial Guaranty shall be furnished with written notice of the resignation or removal of the Paying Agent and the appointment of any successor thereto; (iv) the Paying Agent shall provide Financial Guaranty with immediate notice of any payment default and notice of any other default known to the Paying Agent within 30 days of their knowledge thereof; (v) Financial Guaranty shall be a party in int6rest hereunder and as a party entitled to (a) notify the Issuer, the Paying Agent and any applicable receiver of the occurrence of an event of default under the Resolution and (b) request the Paying Agent and any applicable receiver to intervene in judicial proceedings that affect the Series 2001 Bonds or the security therefor; the Paying Agent and any applicable receiver shall be required to accept notice of default from Financial Guaranty; and (vi) if a forward supply contract is employed in connection with a refunding of the Series 2001 Bonds, (a) the verification report shall expressly state that the adequacy of the escrow to accomplish the refunding relies solely on the initial escrowed investments and the maturing principal thereof and interest income thereon and does not assume performance under or compliance with the forward supply contract, and (b) the applicable escrow agreement shall provide that in the event of any discrepancy or difference between the terms of the forward supply contract and the escrow agreement (or the authorizing document, if no separate escrow agreement is utilized), the terms of the escrow agreement or authorizing document, if applicable, shall be controlling. be: (G) Notices. The notice address for Financial Guaranty and the Fiscal Agent shall Financial Guaranty Insurance Company 125 Park Avenue New York, New York 10017 Attention: Risk Management State Street Bank and Trust Company, N.A. 61 Broadway New York, New York 10006 Attention: Corporate Trust Department (H) Reserve Products. Notwithstanding any other provisions of the Resolution, the provisions of Section 13 (E) of Resolution No. 92-399 adopted by the Issuer on July 28, 1992 shall apply with respect to any reserve account insurance policy or reserve account letter of credit that is deposited to the Reserve Account subsequent to the issuance of the Series 2001 Bonds; provided, however, the fifth paragraph of said Section 13(E) shall not apply. SECTION 15. SECONDARY MARKET DISCLOSURE. Subject in all respects to the satisfaction of the conditions set forth in Section 6 hereof, the Issuer hereby 13 covenants and agrees that, in order to provide for compliance by the Issuer with the secondary market disclosure requirements of Rule 15c2-12 of the Securities and Exchange Commission (the "Rule"), it will comply with and carry out all of the provisions of the Continuing Disclosure Certificate to be executed by the Issuer and dated the date of delivery of the Series 2001 Bonds, as it may be amended from time to time in accordance with the terms thereof. The Continuing Disclosure Certificate shall be substantially in the form attached hereto as Exhibit E with such changes, amendments, modifications, omissions and additions as shall be approved by the Chairman who is hereby authorized to execute and deliver such Certificate. Notwithstanding any other provision of the Resolution, failure of the Issuer to comply with such Continuing Disclosure Certificate shall not be considered an event of default under the Resolution; provided, however, any Series 2001 Bondholder may take such actions as may be necessary and appropriate, including seeking mandate or specific performance by court order, to cause the Issuer to comply with its obligations under this Section 15 and the Continuing Disclosure Certificate. For purposes of this Section 15, "Series 2001 Bondholder" shall mean any person who (A) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, any Series 200 ! Bonds (including persons holding Series 2001 Bonds through nominees, depositories or other intermediaries), or (B) is treated as the owner of any Series 2001 Bonds for federal income tax purposes. SECTION 16. GENERAL AUTHORITY. The members of the Board, the Clerk and the officers, attorneys and other agents or employees of the Issuer are hereby authorized to do all acts and things required of them by this Supplemental Resolution, the Resolution, the Official Statement, the Continuing Disclosure Certificate, the Debt Service Reserve Fund Policy Agreement or the Purchase Contract or desirable or consistent with the requirements hereof or the Resolution, the Official Statement, the Continuing Disclosure Certificate, the Debt Service Reserve Fund Policy Agreement or the Purchase Contract for the full punctual and complete performance of all the terms, covenants and agreements contained herein or in the Series 2001 Bonds, the Resolution, the Official Statement, the Continuing Disclosure Certificate, the Debt Service Reserve Fund Policy Agreement and the Purchase Contract and each member, employee, attorney and officer of the Issuer or the Board and the Clerk is hereby authorized and directed to execute and deliver any and all papers and instruments and to do and cause to be done any and all acts and things necessary or proper for carrying out the transactions contemplated hereunder. If the Chairman is unavailable or unable at any time to perform any duties or functions hereunder including but not limited to those described in Section 6 hereof, the Vice-Chairman is hereby authorized to act on his or her behalf. SECTION 17. SEVERABILITY AND INVALID PROVISIONS. If any one or more of the covenants, agreements or provisions herein contained shall be held contrary 14 10B to any express provision of law or contrary to the policy of express law, though not expressly prohibited or against public policy, or shall for any reason whatsoever be held invalid, then such covenants, agreements or provisions shall be null and void and shall be deemed separable from the remaining covenants, agreements or provisions and shall in no way affect the validity of any of the other provisions hereof or of the Series 2001 Bonds. SECTION 18. RESOLUTION TO CONTINUE IN FORCE. Except as herein expressly provided, the Resolution and all the terms and provisions thereof are and shall remain in full force and effect. SECTION 19. EFFECTIVE DATE. This Supplemental Resolution shall become effective immediately upon its adoption. DULY ADOPTED, in Regular Session this 27th day of November, 2001. COLLIER COUNTY, FLORIDA (SEnL) By: ~ //~~ -.. Chairma~_/B oa/~.o f~.C~.un~/Commlssloners Approved as to Form and Legal Sufficiency: County Attorney 15 EXHIBIT A GENERAL DESCRIPTION OF THE PROJECT The Project generally includes the following, as more particularly described in the plans and specifications on file with the Issuer, and as the same may be amended or supplemented from time to time: Acquisition of voting machines CDS building expansion Design of courthouse Acquisition and construction of lmmokalee jail facility Acquisition and construction of North Naples satellite facility Acquisition and construction of Tax Collector building (reimbursement) · Acquisition and construction of Goodland Boat Launch 10B EXHIBIT B ADDITIONAL PARITY BONDS REPORT 10B Refundings Purchase EMS Helicopter Acquire and Construct Domestic Animal Services Facility NoAh Naples Library Facility Acquire and Construct Sheriff Facility at Horseshoe Drive Construct Sheriff Administration Facility Acquire North Naples Park Total Refundings New Money Touch Screen Voting Machines Community Development Builidng Expansion Courthouse Annex Design Acquire and Construct Immokalee Jail Facility Acquire and Construct North Naples Satellite Acquire and Construct Reimburse County for Tax Collector Facility Acquire Goodland Boat Launch Acquired Parcel Barefoot Beach Preserve Total New Money Total Estimated Capital Cost $2,430,000 Completed $1,757,000 Completed $6,546,000 January-01 $5,000,000 Completed $2,443,000 Completed $3,228,030 Completed N/A N/A N/A N/A N/A N/A $21,404,030 $5,000,000 January~02 $3,500,000 November-02 $2,877,000 September-02 $8,114,200 April-03 $3,072,000 January-03 $2,400,000 October-01 $4,700,000 January-02 $4,750,000 December-01 $34,413,200 $55,817, 230 N/A N/A N/A N/A N/A N/A N/A N/A 11/20/01 TI.~ 16:08 FAX 9416496217 WMR HOUGH Collier County, Florida Capit~ Improvcm~n~ R~vemu~ Bond~ ',9.uq'~' 2002 10B ~]003 DEBT SERVICE SCHEDULE Datc Principal Coupo~ Intcreat Total 1010112002 I0/0112005 10/01/2004 10/01/2005 IO/OI/ZOOG I0/01/2007 10/01/2008 I0/01/200P IO/Ol/Z010 10/01/Z0[I 10/O1/20[~ 10/01/2013 10/01/ZOI4 I0/01/2016 10t01/2017 10/01/Z018 10/01/2019 IO/Ol/Z020 10/01/202~ 1~455,000.00 5.18096 £,Z95,4~0.67 3,750,430.67 1,7~0,000.00 5. I SO~ 2,783,991.00 4,OI 1,~20,000.00 5.I8D~ 2,G9~,~77.00 4,514~77.O0 1,910~OO0.00 5.18~ 2,600,I 01 .O0 4,~ 10,I O 1.00 2,010,000.00 5.1~ 2,501,163.00 4,~ I 1,1 GS.00 2,115~000.00 ~.IS0~ ~,~97~045.00 4,~ 1Z,045.00 Z~Z5,0~.O0 5.180% 2,Z&7,488.00 4,512,4~.00 Z,340,000.00 5.180% Z,172~33.00 4,512~3.00 2,4 G0,O00.~ 5.18~ 2,051,021.00 4,511 ~0 Z 1,00 2,590,~0.00 5.1.8~ 1,923,593.00 4,513,593,~ 2,725,000.00 5.18~ 1,789,431.00 4,514~51,00 2,865~000.00 5.I $0% l~B48~TB.O0 4,5 ! 3,276.00 3,010,000.00 5.IS0% I~99,869.00 4,50 3,170,O00.O0 5,180% 1,~3,951.00 4,5I ~,951.00 S,505,000.00 5.1~ 1,006,992.00 4,511,99Z.00 3,6S5,000.00 ~.IB~ S25,4~3.O0 4,510~4~5.00 5,8g0,000.00 5.1 g0% ~4,550.~ 4,514,5~0.00 4~080,000.00 5. I S0% 433,566.00 4,513,566.00 Total 55,200,000.00 ~4,290,477.67 89,490~477.67 YIELD STATISTICS Bo~d Ye.~r Dolhrs ................................................................................................................................... $661,978.,%3 ArmrEst Life ............................................................................................................................................... 11.99Z Ycl~"s AYeru~c Cortpon ......................................................................................................................................... 5.1800000% Net In:crest Cos[ (NIC) ........................................................................................................................... 5.Z25S625% Tr~c Intcrc.~t Cos~ {TIC) .............................................................................................................................. 5.246676~% ISond ¥i~ki ~or Arbitrasc Purlx>Sce ........................................................................................................... 5.1809280% Ali Inclu6vc Cost CA/C) ...................................................................................................................... 5.246G768% IRS TORM 8058 Net Intete.~t Cos! .............................................................................................................................. ~.1SO0000e~ W¢~hte~ Avenge Matuz~ty ............................................................................................................ 11.99Z C. ap Iz~;p- $1I~GL~ 10B '' EXHIBIT C FORM OF PURCHASE CONTRACT COLLIER COUNTY, FLORIDA Capital Improvement Revenue Bonds, Series 2001 PURCHASE CONTRACT December __, 2001 Board of County Commissioners of Collier County, Florida 3301 Tamiami Trail East Naples, Florida 33941-3044 Ladies and Gentlemen: The undersigned, Salomon Smith Barney Inc. (the "Senior Managing Underwriter"), on behalf of itself, A.G. Edwards & Sons, Inc. and Raymond James & Associates, Inc. (collectively, the "Underwriters"), offers to enter into this Purchase Contract with the Board of County Commissioners of Collier County, Florida (the "Issuer" or the "County"), subject to written acceptance hereof by the Issuer at or before 5:00 p.m., New York time, on the date hereof, and, if not so accepted, will be subject to withdrawal by the Senior Managing Underwriter upon notice delivered to the Issuer at any time prior to the acceptance hereof by the Issuer. 1. Purchase and Sale. Upon the terms and conditions and in reliance on the representations, warranties, covenants and agreements set forth herein, the Underwriters, jointly and severally, hereby agree to purchase from the Issuer, and the Issuer hereby agrees to sell and dehver to the Underwriters, all (but not less than all) of the $ aggregate principal amount of the Collier County, Florida Capital Improvement Revenue Bonds, Series 2001 (the "Series 2001 Bonds"). The Series 2001 Bonds shall be dated the date of delivery, and shall be payable in the years and principal amounts, bear such rates of interest and be subject to redemption, all as set forth in Exhibit A attached hereto. Interest on the Series 2001 Bonds is payable semi-annually on April 1 and October 1 of each year commencing April 1, 2002. The purchase price for the Series 2001 Bonds shall be $ (representing the par amount of the Series 2001 Bonds of $ , less a net original issue discount of $ and less an Underwriters' discount of $ ). The disclosure statement required by Section 218.385, Florida Statutes, is attached hereto as Exhibit B. On parity and equal status with the Issuer's Capital Improvement Revenue Refunding Bonds, Series 1992 and Capital Improvement Revenue Refunding Bonds, Series 1994 (collectively, the "Parity Bonds"), the payment of the principal of, redemption premium, if any, and interest on the Series 2001 Bonds shall be secured by a hen upon (i) the proceeds of the local government half-cent sales tax, as defined and described in, and distributed to the County under Chapter 218, Part VI, Florida Statutes, and (ii) certain investment income derived from the investment of moneys (collectively, the "Pledged Revenues") on deposit in the Reserve Account, ff any, pursuant to Resolution No. 85-107 adopted by the Board of County Commissioners of the County (the "Board") on April 30, 1985, as amended and supplemented, and as particularly supplemented by Resolution No. adopted by the Board on November 27, 2001 (collectively, the "Resolution"). Additionally, payment of the principal of and interest on the Series 2001 Bonds, when due, will be insured by a 108 municipal bond insurance policy issued by Financial Guaranty Insurance Company (the "Insurer") simultaneously with the delivery of the Series 2001 Bonds. The Series 2001 Bonds are being issued for the purpose of providing funds to (i) reimburse, finance and refinance the costs of acquisition, construction and equipping of various capital improvements within the County including, but not limited to, voting machines, public safety improvements, general governmental buildings, improvements to a county jail, parks and recreation improvements and library improvements (the "Project), and (ii) pay certain costs of issuance of the Series 2001 Bonds, including the municipal bond insurance premium and the reserve account insurance policy premium. All capitalized undefined terms shall have the meamng ascribed to them in the Resolution. 2. Delivery of Official Statement and Other Documents. (a) Prior to the date hereof, the Issuer has provided to the Underwriters for their review the Preliminary Official Statement dated November 29, 2001 that the Issuer deemed "final" (as defined in Rule 15c2-12 of the Securities and Exchange Commission ("Rule 15c2- 12" or the "Rule") as of its date (the "Nearly Final Official Statement"), except for certain permitted omissions (the "Permitted Omissions"), as contemplated by the Rule in connection with the pricing of the Series 2001 Bonds. The Underwriters have reviewed the Nearly Final Official Statement prior to the execution of this Purchase Contract. The Issuer hereby confirms that the Nearly Final Official Statement was "final" (as defined in the Rule) as of its date, except for the Permitted Omissions. (b) The Issuer shall deliver, or cause to be delivered, at its expense, to the Underwriters within seven (7) business days after the date hereof or within such shorter period as may be requested by the Underwriters, and at least three (3) business days prior to the date the Series 2001 Bonds are delivered to the Underwriters, or within such other period as may be prescribed by the Municipal Securities Rulemaking Board ("MSRB") in order to accompany any confirmation that requests payment from any customer (i) sufficient copies of the final Official Statement (the "Official Statement") to enable the Underwriters to fulfill their obligations pursuant to the securities laws of Florida and the United States, in form and substance satisfactory to the Underwriters, and (ii) an executed original counterpart or certified copy of the Official Statement and the Resolution. In determining whether the number of copies to be dehvered by the Issuer are reasonably necessary, at a minimum, the number shall be sufficient to enable the Underwriters to comply with the requirements of Rule 15c2-12, all applicable rules of the MSRB, and to fulfill its duties and responsibilities under Florida and federal securities laws generally. The Underwriters agree to file the Official Statement with at least one Nationally Recognized Mumcipal Securities Information Repository ("NRMSIR") which has been so designated by the Securities and Exchange Commission pursuant to Rule 15c2-12 and with the MSRB (accompanied by a completed Form G-36) not later than two (2) business days after December 21, 2001 (the "Closing"), and will furnish a list of the names and addresses of each such NRMSIR receiving a copy to the Issuer. The filing of the Official Statement with each such NRMSIR shall be in accordance with the terms and conditions apphcable to such NRMSIR. The Issuer authorizes, or ratifies as the case may be, the use and distribution of the Nearly Final Official Statement and the Official Statement in connection with the public offering and sale of the Bonds. The Underwriters agree that they will not confirm the sale of any Series 2001 Bonds unless the confirmation of sale requesting payment is accompanied or preceded by the delivery of a copy of the Official Statement. The Senior Managing 2 lOB Underwriter shall notify the Issuer of the occurrence of the "end of the underwriting period," as such term is defined in the Rule, on the date which is one day thereafter, and of the passage of the date after which the Underwriters no longer remain obligated to deliver Official Statements pursuant to paragraph (b)(4) of the Rule on the date which is one day thereafter. (c) From the date hereof until the earlier of (i) ninety days from the "end of the underwriting period" (as defined in the Rule), or (ii) the time when the Official Statement is available to any person from a NRMSIR (but in no case less than 25 days following the end of the underwriting period), if any event occurs which may make it necessary to amend or supplement the Official Statement in order to make the statements therein, in the light of the circumstances under which they were made, not misleading, the Issuer shall notify the Senior Managing Underwriter and if, in the reasonable opinion of the Issuer or the reasonable opinion of the Senior Managing Underwriter, such event requires the preparation and publication of an amendment or supplement to the Official Statement, the Issuer, at its expense, promptly will prepare an appropriate amendment or supplement thereto (and file or cause to be filed, the same with each NRMSIR having the Official Statement on file, with the MSRB ff the MSRB is requiring or permitting the filing of continuing disclosure information, and mail such amendment or supplement to each record owner of Series 2001 Bonds) so that the statements in the Official Statement as so amended or supplemented will not, in light of the circumstances under which they were made, be misleading, in a form and in a manner reasonably approved by the Senior Managing Underwriter. The Issuer will promptly notify the Senior Managing Underwriter of the occurrence of any event of which it has knowledge, which, in its opinion, is an event described in the preceding sentence. The amendments or supplements that may be authorized for use with respect to the Series 2001 Bonds are hereinafter included within the term "Official Statement." 3. Authority of the Senior Managing Underwriter. The Senior Managing Underwriter has been duly authorized to execute this Purchase Contract and has been duly authorized to act hereunder by and on behalf of the other Underwriters. 4. Public Offering. The Underwriters agree to make a bona fide offering to the pubhc (excluding bond houses, brokers or similar persons or organizations acting in the capacity of underwriters or wholesalers) of all of the Series 2001 Bonds at not in excess of the initial public offering price or prices (or not below the yields) set forth on the cover page of the Official Statement. If such pubhc offering does not result in the sale of all the Series 2001 Bonds, the Underwriters may offer and sell the Series 2001 Bonds to certain bond houses, brokers, or similar persons or organizations acting in the capacity of underwriters or wholesalers at prices lower than the public offering prices set forth on the cover page of the Official Statement. The Senior Managing Underwriter does hereby certify that at the time of the execution of this Purchase Contract, based upon prevailing market conditions, it does not have any reason to believe that any of the Series 2001 Bonds will be initially sold to the public (excluding such bond houses, brokers, or similar persons or organizations acting in the capacity of underwriters or wholesalers) at prices in excess of the prices, or yields below the yields, set forth on the cover page of the Official Statement. At the Closing, the Senior Managing Underwriter shall deliver to the Issuer a certificate, on behalf of the Underwriters, in a form reasonably acceptable to Bond Counsel, to the effect that (i) all of the Series 2001 Bonds have been the subject of an initial offering to the public as herein provided, and (ii) not less than 10% of each maturity, of the Series 2001 Bonds were sold to the public (excluding bond houses, brokers or similar persons or organizations acting in the capacity of underwriters or wholesalers) at initial offering prices not greater than the respective prices, or yields not below the respective yields, shown on the cover page of the Official Statement, and as to such 10B ::a other matters required in order to enable Bond Counsel to render its opinion as to the exclusion from gross income for federal income tax purposes of interest on the Series 2001 Bonds. The Issuer hereby authorizes the Underwriters to use the forms or copies of the Resolution and the Official Statement and the information contained therein in connection with the public offering and sale of the Series 2001 Bonds and ratifies and confirms its authorization of the distribution and use by the Underwriters prior to the date hereof of the Nearly Final Official Statement in connection with such pubhc offering and sale. 5. SecuriW Deposit. The Senior Managing Underwriter has dehvered herewith to the Issuer a check for $ ( Dollars) (which sum represents not less than 1.0% of the purchase price of the Series 2001 Bonds) payable to the order of the Issuer. In the event that the Issuer does not accept this offer, such check shall be immediately returned to the Senior Managing Underwriter. If the offer made hereby is accepted, the Issuer agrees to hold this check uncashed until the Closing as security for the performance by the Underwriters of their obligation to accept and pay for the Series 2001 Bonds at the Closing, and, in the event of their compliance with such obligation, such check shall be returned to the Senior Managing Underwriter at the Closing. In the event of the Issuer's failure to deliver the Series 2001 Bonds at the Closing, or if the Issuer shall be unable to satisfy the conditions of Closing contained herein, or ff the obligations of the Underwriters shall be terminated for any reason permitted by this Purchase Contract (other than resulting from a failure to deliver the certificate required by Paragraph 4 hereof), such check shall be immediately returned to the Senior Managing Underwriter and such return shall constitute a full release and discharge of all claims by the Underwriters arising out of the transactions contemplated hereby. In the event that the Underwriters fail (other than for a reason permitted hereunder) to accept and pay for the Series 2001 Bonds at the Closing (as hereinafter defined), or if this Purchase Contract is terminated because of the failure of the Underwriters to dehver the certificate required by Paragraph 4 hereof, such check shall be retained by the Issuer as and for full liquidated damages for such failure and for any defaults hereunder on the part of the Underwriters and such retention shall constitute a full release and discharge of all claims by the Issuer against the Underwriters arising out of the transactions contemplated hereby. 6. Issuer Representations, Warranties, Covenants and Agreements. The Issuer represents and warrants to and covenants and agrees with each of the Underwriters that, as of the date hereof and as of the date of the Closing: (a) The Issuer is a political subdivision of the State of Florida (the "State"), duly organized and validly existing pursuant to the Constitution and laws of the State and is authorized and empowered by law to issue, sell and del/ver the Series 2001 Bonds to the Underwriters as described herein; to provide funds to (i) reimburse, finance and refinance the costs of acquisition, construction and equipping of the Project, and (ii) pay certain costs of issuance of the Series 2001 Bonds, including the municipal bond insurance premium and the reserve account insurance policy premium; to accept this Purchase Contract; to execute the Continuing Disclosure Certificate dated as of ~ 2001 by the Issuer (the ~Continuing Disclosure Certificate") and the Municipal Bond Debt Service Reserve Fund Policy Agreement dated , 2001 between the Issuer and the Insurer (the "Reserve Account Insurance Pohcy Agreement"), and the Official Statement; and to carry out and consummate all other transactions contemplated by the Official Statement and by each of the aforesaid documents, agreements, resolutions and ordinances. (b) By official action of the Issuer taken prior to or concurrently with the acceptance hereof, the Issuer has duly adopted the Resolution, the Resolution is in full force and effect, and has not been amended, modified or rescinded; the Issuer has duly authorized and approved the execution and del/very of, and the performance by the Issuer of its 4 lOB obligations contained in the Series 2001 Bonds, the Continuing Disclosure Certificate, the Reserve Account Insurance Policy Agreement and this Purchase Contract; and the Issuer has duly authorized and approved the performance by the Issuer of its obligations contained in the Resolution, the Reserve Account Insurance Policy Agreement and the Continuing Disclosure Certificate, and the consummation by it of all other transactions contemplated by the Resolution, the Official Statement, the Continuing Disclosure Certificate, the Reserve Account Insurance Policy Agreement, and this Purchase Contract to have been performed or consummated at or prior to the date of Closing, and the Issuer is in comphance with the provisions of the Resolution. (c) When dehvered to and paid by the Underwriters in accordance with the terms of this Purchase Contract and the Resolution, the Series 2001 Bonds will have been duly and vahdly authorized, executed, issued and delivered and will constitute legal, valid and binding limited obligations of the Issuer enforceable in accordance with their terms, subject to applicable bankruptcy, insolvency or other laws affecting creditors' rights and remedies and to general principles of equity, and will be entitled to the benefits of the Resolution. (d) The Issuer is not in breach of or default under any applicable constitutional provision, law or administrative regulation of the State of Florida or the United States, or any agency or department of either, or any applicable judgment or decree or any loan agreement, indenture, bond, note, resolution, agreement or other instrument to which the Issuer is a party or to which the Issuer or any of its properties or other assets is otherwise subject, and no event has occurred and is continuing which, with the passage of time or the giving of notice, or both, would constitute a default or event of default under any such instrument, in any such case to the extent that the same would have a material and adverse effect upon the business or properties or financial condition of the Issuer; and the execution and delivery of the Series 2001 Bonds, the Continuing Disclosure Certificate, the Reserve Account Insurance Policy Agreement and this Purchase Contract and the adoption of the Resolution and compliance with the provisions on the County's part contained in each, will not conflict with or constitute a breach of or default under any constitutional provision, law, administrative regulation, judgment, decree, loan agreement, indenture, bond, note, resolution, agreement or other instrument to which the Issuer is a party or to which the County or any of its properties or other assets is otherwise subject, nor will any such execution, delivery, adoption or compliance result in the creation or imposition of any hen, charge or other security interest or encumbrance of any nature whatsoever upon any of the properties or the assets of the Issuer under the terms of any such law, regulation or instrument, except as provided or permitted by the Series 2001 Bonds and the Resolution. (e) The Issuer neither is nor has been in default any time after December 31, 1975, as to principal or interest with respect to an obligation issued by the Issuer, except for certain industrial development bonds, ff any, the disclosure of which the Issuer beheves in good faith would not be material to a reasonable investor in connection with the Series 2001 Bonds, as provided in Section 517.051, Florida Statutes. (f) All approvals, consents and orders of any governmental authority, legislative body, board, agency or commission having jurisdiction which would constitute a condition precedent to or the absence of which would materially adversely affect the financial condition of the Issuer or the due performance by the Issuer of its obligations under this Purchase Contract, the Resolution, the Continuing Disclosure Certificate, the Reserve Account Insurance Pohcy Agreement and the Series 2001 Bonds have been, or prior to the Closing will have been, duly obtained, except for such approvals, consents and orders as may be required under the Blue Sky or securities laws of any state in connection with the offering and sale of the Series 2001 Bonds or approvals, consents and orders: (i) described in the Official Statement as not having been obtained, or (ii) not of material significance to the Project or the issuance of the Series 2001 Bonds or customarily granted in due course after application therefor and expected to be obtained without material difficulty or delay. (g) The Series 2001 Bonds, when issued, authenticated and delivered in accordance with the Resolution and sold to the Underwriters as provided herein and in accordance with the provisions of the Resolution, will be legal, valid and binding obligations of the Issuer, enforceable in accordance with their terms and the terms of the Resolution, and the Resolution will provide, for the benefit of the holders from time to time of the Series 2001 Bonds, a legally valid and binding security interest in and to the Pledged Revenues, subject · to the provisions of the Resolution permitting the application thereof for the purposes and on the terms and conditions set forth therein. (h) The Nearly Final Official Statement was, as of the date thereof, and the Official Statement, at all times subsequent hereto up to and including the date of the Closing will be, true and correct in all material respects and does not contain any untrue statement of a material fact or omit to state a material fact which is necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. In addition, any amendments or supplements to the Official Statement prepared and furnished by the Issuer pursuant hereto will not contain any untrue statement of a material fact or omit to state any material fact necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. (i) The County has reviewed the information in the Nearly Final Official Statement and in the Official Statement, and although it has undertaken no specific, independent investigation other than reviewing such information and based upon the general knowledge of the Issuer, the Project and the records of the Issuer, no facts have come to the Issuer's attention that would lead the Issuer to believe that the information in the Nearly Final Official Statement and in the Official Statement, contains any untrue statement of a material fact or omits to state a material fact necessary to make the statements therein, in hght of the circumstances under which they were made, not misleading. (j) The Series 2001 Bonds, the Resolution, and the Continuing Disclosure Certificate conform in all material respects to the descriptions thereof contained in the Nearly Final Official Statement and the Official Statement. (k) Except as contemplated by the Nearly Final Official Statement and the Official Statement, since September 30, 2000 the Issuer will not have incurred any material liabilities, direct or contingent, or entered into any material transaction, in each case other than in the ordinary course of its business which has had a material adverse impact on the County, and there shall not have been any material adverse change in the condition, financial or otherwise, of the Issuer or its properties or other assets. (1) Except as disclosed in the Nearly Final Official Statement and the Official Statement, there is no action, suit, proceeding, inquiry or investigation, at law or in equity before or by any court, government agency or public board or body, pending or, to the best knowledge of the Issuer, threatened, against or affecting the Issuer or the titles of its officers to their respective offices, or which may affect or which seeks to prohibit, restrain or enjoin the sale, issuance or delivery of the Series 2001 Bonds or the collection of the Pledged Revenues pledged to pay the principal of and interest on the Series 2001 Bonds, or which seeks to prohibit, restrain or enjoin the acquisition, equipping and/or improvement of the 10 Project, or which in any way contests or affects the validity or enforceability of the Series 2001 Bonds, the Resolution, this Purchase Contract, the Reserve Account Insurance Policy Agreement and the Continuing Disclosure Certificate, or any of them, or which may result in any material adverse change in the business, properties, other assets or financial condition of the Issuer or contests the tax-exempt status of the interest on the Series 2001 Bonds as described in the Nearly Final Official Statement and the Official Statement, or which contests in any way the completeness or accuracy of the Nearly Final Official Statement or the Official Statement or which contests the power of the Issuer or any authority or proceedings for the issuance, sale or delivery of the Series 2001 Bonds or this Purchase Contract, nor, to the best knowledge of the Issuer, is there any basis therefor, wherein an unfavorable decision, ruling or finding would materially adversely affect the validity or 'enforceability of the Series 2001 Bonds, the Resolution, the Continuing Disclosure Certificate, the Reserve Account Insurance Policy Agreement or this Purchase Contract. (m) The Issuer will furnish such information, execute such instruments and take such other action not inconsistent with law in cooperation with the Underwriters as the Underwriters may reasonably request in order (i) to qualify the Series 2001 Bonds for offer and sale under the Blue Sky or other securities laws and regulations of such states and other jurisdictions of the United States as the Underwriters may designate, and/or (ii) to determine the eligibility of the Series 2001 Bonds for investment under the laws of such states and other jurisdictions, and will use its best efforts to continue such quahfications in effect so long as required for the distribution of the Series 2001 Bonds; provided that the Issuer shall not be obligated to take any action that would subject it to the general service of process in any state where it is not now so subject and any expense related to the foregoing shall be borne by the Underwriters. (n) The Issuer will advise the Underwriters promptly of any proposal to amend or supplement the Official Statement and will not effect any such amendment or supplement without the consent of the Underwriters. The Issuer will advise the Underwriters promptly of the institution of any proceedings known to it by any governmental agency prohibiting or otherwise affecting the use of the Nearly Final Official Statement or the Official Statement in connection with the offering, sale or distribution of the Series 2001 Bonds. (o) The Issuer has never been notified of any hsting or proposed listing by the Internal Revenue Service to the effect that it is a bond issuer whose arbitrage certifications may not be rehed upon. (p) Other than as disclosed in the Official Statement and the Nearly Final Official Statement, the Issuer has never failed to comply with any agreement to provide continuing disclosure information pursuant to the Rule. (q) Relating to outstanding debt of the Issuer, there is not an unfunded materially significant arbitrage rebate liability of the Issuer owing the Internal Revenue Service. (r) the Project. The County has the authority to acquire, improve, equip, own and operate (s) Except as disclosed in the Nearly Final Official Statement, the County has never failed to take all action required to be taken by it pursuant to the Act in order to receive the Sales Tax Revenues. 7 7. The Closing. At 9:00 a.m., New York time, on the date of Closing, or at such other time or date to which the Issuer and the Underwriters may mutually agree, the Issuer will, subject to the terms and conditions hereof, deliver the Series 2001 Bonds in book-entry form to the account of the Underwriters, at the offices of The Depository Trust Company ("DTC") in New York, New York, or such other location as determined by the Underwriters and agreed to by the Issuer, duly executed, together with the other documents hereinafter mentioned, and, subject to the terms and conditions hereof, the Underwriters will accept such dehvery and pay the aggregate purchase price of the Series 2001 Bonds as set forth in Paragraph i hereof in Federal Funds to the Issuer. The Issuer shall cause CUSIP identification numbers to be printed on the Series 2001 Bonds, but neither the failure to print such number on any Series 2001 Bond nor any error with respect thereto shall constitute cause for a failure or refusal by the Underwriters to accept dehvery of and pay for the Series 2001 Bonds in accordance with the terms of this Purchase Contract. The Closing shall occur at the offices of Nabors, Giblin & Nickerson, Tampa, Florida, or such other place to which the Issuer and the Underwriters shall have mutually agreed. The Series 2001 Bonds shall be made available to the Underwriters no less than 24 hours before the Closing for purposes of inspecting and packaging. The Series 2001 Bonds shall be prepared and delivered as fully registered Series 2001 Bonds registered in such names and denominations as the Underwriters shall so designate to the Issuer and the printer of the Series 2001 Bonds not less than one day prior to the Closing. 8. Closing Conditions. The Underwriters have entered into this Purchase Contract in reliance upon the representations, warranties, covenants and agreements of the Issuer contained herein and in reliance upon the representations, warranties, covenants and agreements to be contained in the documents and instruments to be delivered at the Closing and upon the performance by the Issuer of its obligations hereunder, both as of the date hereof and as of the date of the Closing. Accordingly, the Underwriters' obligations under this Purchase Contract to purchase, to accept delivery of and to pay for the Series 2001 Bonds shall be conditioned upon the performance by the Issuer of its obligations to be performed hereunder, and under such documents and instruments at or prior to the Closing, and shall also be subject to the following additional conditions: (a) The representations, warranties, covenants and agreements of the Issuer contained herein shall be true, complete and correct on the date hereof and on and as of the date of the Closing, as f made on the date of the Closing; (b) At the time of Closing, the Resolution, the Reserve Account Insurance Policy Agreement and the Continuing Disclosure Certificate shall be in full force and effect and shall not have been amended, modified or supplemented since the date hereof, and the Official Statement as delivered to the Underwriters on the date hereof shall not have been supplemented or amended, except in any such case as may have been approved by the Underwriters; (c) At the time of the Closing, all official action of the Issuer relating to this Purchase Contract, the Series 2001 Bonds, the Resolution, the Reserve Account Insurance Pohcy Agreement and the Continuing Disclosure Certificate taken as of the date hereof shall be in full force and effect and shall not have been amended, modified or supplemented, except for amendments, modifications or supplements which have been approved by the Underwriters prior to the Closing; (d) At the time of the Clo~/ng, except as contemplated by the Official Statement, there shall have been no material adverse change in the financial condition of the Issuer; (e) At or prior to the Closing, the Underwriters shall have received copies of each of the following documents: (1) An opinion of Nabors, Giblin & Nickerson, P.A., Tampa, Florida, dated the date of the Closing and addressed to the Issuer, in substantially the form attached as Appendix E to the Official Statement, relating to the exclusion of the interest on the Series 2001 Bonds from the gross income of the holders thereof for purposes of Federal income taxation and such other matters as the Underwriters may reasonably request, and a reliance letter pertaining thereto addressed to the Underwriters; (2) An opinion, of Nabors, Giblin & Nickerson, P.A., Tampa, Florida, dated the date of the Closing and addressed to the Issuer and the Underwriters, in such form as is mutually and reasonably acceptable to the Issuer, the Underwriters and Bond Counsel, (i) to the effect that the statements contained in the Official Statement under the captions "INTRODUCTION," (other than the information under the subheadings "General," "The County," "Purpose of the Series 2001 Bonds," "Municipal Bond Insurance," "Continuing Disclosure," and "Additional Information"), "AUTHORITY FOR ISSUANCE," "DESCRIPTION OF THE SERIES 2001 BONDS" (other than the information thereunder relating to DTC and its system of book-entry registration), "SECURITY FOR THE BONDS," and "TAX EXEMPTION," insofar as such information purports to summarize portions of the Resolution, the Series 2001 Bonds, and Federal tax law, constitute a fair summary of the information purported to be summarized therein (all such opinions referred to in this clause (i) exclude financial, statistical and demographic information contained in such Official Statement), (ii) to the effect that the Series 2001 Bonds are exempt from the registration requirements of the Securities Act of 1933, as amended, and (iii) to the effect that the Resolution is exempt from quahfication under the Trust Indenture Act of 1939, as amended. (3) An opinion, dated the date of the Closing and addressed to the Issuer, the Underwriters and Bond Counsel of David C. Weigel, Esq., County Attorney, in substantially the form attached hereto as Exhibit C; (4) An opinion, dated the date of the Closing and addressed to the Issuer and the Underwriters, of counsel for the Insurer and/or a certificate of the Insurer, in such form as is mutually and reasonably acceptable to the Issuer and the Underwriters; (5) An opinion, dated the date of the Closing and addressed to the Issuer, of Bryant, Miller and Ohve, P.A., Tampa, Florida, Disclosure Counsel, in form and substance satisfactory to the Issuer, and a reliance letter pertaining thereto addressed to the Underwriters; (6) A certificate dated the date of Closing and signed by the Chairman or Vice Chairman of the Issuer, or such other official satisfactory to the Underwriters, and in form and substance satisfactory to the Underwriters, to the effect that (A) the representations, warranties and covenants of the Issuer contained herein are true and correct to the best of his knowledge and belief in all material respects and are complied with as of the date of Closing, and (13) the Chairman or Vice Chairman has no knowledge or reason to believe that the Official Statement as of its date, and as of the date of Closing, other than the information concerning the Insurer and DTC and the information set forth in the last four paragraphs under the heading "LITIGATION", as to factual matters, contains any untrue statement of a material fact or omits to state a material fact which should be included therein for the 9 lOB purposes for which the Official Statement is to be used, or which is necessary in order to make the statements contained therein, in hght of the circumstances in which they were made, not misleading, and (C) the Issuer has always maintained eligibility under applicable law to receive the Sales Tax Revenues (as that term is defined in the Resolution). (7) Executed copies of the Continuing Disclosure Certificate, this Purchase Contract and the Reserve Account Insurance Policy Agreement; (8) A true and correct copy of the Insurer's municipal bond insurance policy insuring payment of the Series 2001 Bonds and the Reserve Account Insurance Pohcy; (9) Evidence of a rating from Moody's Investors Service ("Moody's") of "Aaa" and Standard & Poors, Inc. ("S&P") of "AAA" on the Series 2001 Bonds based on the municipal bond insurance policy to be issued by the Insurer, and evidence of published underlying ratings by "Al" and "AA-" of Moody's and S&P, respectively to the Series 2001 Bonds without regard to the issuance of such a municipal bond insurance policy; (10) A certificate of KPMG LLP (the "Auditor"), consenting to the inclusion of the audited financial statements of the County in the Official Statement and covering such other matters as may be reasonably requested by the Issuer and the Underwriters; (11) A certificate of an authorized representative of Fifth Third Bank (the "Bank"), as Registrar and Paying Agent, to the effect that (A) the Bank is a banking corporation duly organized, validly existing and in good standing under the laws of the State of Ohio and is duly authorized to exercise trust powers in the State of Florida, (B) the Bank has all requisite authority, power, licenses, permits and franchises, and has full corporate power and legal authority to execute and perform its functions under the Resolution, (C) the performance by the Bank of its functions under the Resolution will not result in any violation of the Articles of Association or Bylaws of the Bank, any court order to which the Bank is subject or any agreement, indenture or other obligation or instrument to which the Bank is a party or by which the Bank is bound, and no approval or other action by any governmental authority or agency having supervisory authority over the Bank is required to be obtained by the Bank in order to perform its functions under the Resolution, (D) to the best of such authorized representative's knowledge, there is no action, suit, proceeding or investigation at law or in equity before any court, public board or body pending or, to his or her knowledge, threatened against or affecting the Bank wherein an unfavorable decision, ruling or finding on an issue raised by any party thereto is likely to materially and adversely affect the ability of the Bank to perform its obligations under the Resolution, and (E) the Bonds have been authenticated in accordance with the terms of the Resolution; (12) pertains to thereunder; Evidence of satisfaction of Section 19(I) of the Resolution as it the issuance of the Series 2001 Bonds as "Additional Parity Bonds" (13) Such additional legal opinions, certificates, instruments and other documents as the Underwriters may reasonably request. 10 10B Ail of the evidence, opinions, letters, certificates, instruments and other documents mentioned above or elsewhere in this Purchase Contract shall be deemed to be in compliance with the provisions hereof if, but only if, they are in form and substance satisfactory to the Underwriters with such exceptions and modifications as shah be approved by the Senior Managing Underwriter and as shall not in the opinion of the Senior Managing Underwriter materially impair the investment quality of the Series 2001 Bonds. If the Issuer shall be unable to satisfy the conditions to the obligations of the Underwriters to purchase, to accept delivery of and to pay for the Series 2001 Bonds contained in this Purchase Contract, or if the obligations of the Underwriters to purchase, to accept delivery of and to pay for the Series 2001 Bonds shall be terminated for any reason permitted by this Purchase Contract, this Purchase Contract shall terminate and neither the Underwriters nor the Issuer shall be under any further obhgation hereunder, except that the Issuer shall return the good faith check referred to in Paragraph 5 and the respective obhgations of the Issuer and the Underwriters set forth in Paragraph 10 hereof shah continue in full force and effect. Underwriters may terminate this Purchase Contract, without the Issuer, if at any time subsequent to the date of this Purchase 9. Termination. The hability therefor, by notification to Contract at or prior to the Closing: (a) Legislation shall be enacted by the Congress of the United States, or a bill introduced (by amendment or otherwise) or favorably reported or passed by either the House of Representatives or the Senate of the Congress of the United States or any committee of the House or Senate, or a conference committee of such House and Senate makes a report (or takes any other action), or a decision by a court of the United States or the Tax Court of the United States shall be rendered, or a ruling, regulation or fiscal action shall be issued or proposed by or on behalf of the Treasury Department of the United States, the Internal Revenue Service or other governmental agency with respect to or having the purpose or effect of changing directly or indirectly the federal income tax consequences of interest on the Series 2001 Bonds in the hands of the holders thereof (including imposition of a not previously existing minimum federal tax which includes tax-exempt interest in the calculation of such tax), which materially adversely affects the market price or the marketabihty of the Series 2001 Bonds. (b) Any legislation, rule or regulation shall be introduced in, or be enacted by any department or agency in the State, or a decision by any court of competent jurisdiction within the State shall be rendered which materially adversely affects the market for the Series 2001 Bonds or the sale, at the contemplated offering prices, by the Underwriters of the Series 2001 Bonds to be purchased by them. (c) Any amendment to the Official Statement is proposed by the Issuer or deemed necessary by Bond Counsel or Disclosure Counsel or the Underwriters pursuant to Section 2(c) hereof which materially adversely affects the market for the Series 2001 Bonds or the sale, at the contemplated offering prices, by the Underwriters of the Series 2001 Bonds to be purchased by them. (d) Any fact shah exist or any event shall have occurred which makes the Nearly Final Official Statement, in the form as originally approved by the Board of County Commissioners of the County, contain an untrue statement of a material fact or omit to state a material fact necessary in order to make the statements made therein, in light of the circumstances under which they were made, not misleading. 11 (e) There shall have occurred any outbreak or escalation of hostihties or any national or international calamity or crisis, financial or otherwise, including a general suspension of trading on any national securities exchange which (i) materially adversely affects the market for the Series 2001 Bonds or the sale of the Series 2001 Bonds, at the contemplated offering prices, by the Underwriters or (ii) causes a material disruption in the municipal bond market and as, in the judgment of the Underwriters, would make it impracticable for them to market the Series 2001 Bonds or to enforce contracts for the sale of the Series 2001 Bonds. (f) Legislation shall be enacted or any action shall be taken by, or on behalf of, the Securities and Exchange Commission which has the effect of requiring the contemplated distribution of the Series 2001 Bonds to be registered under the Securities Act of 1933, or any laws analogous thereto relating to governmental bodies, and compliance therewith cannot be accomphshed prior to the Closing. (g) A general banking moratorium shall have been declared by the United States, New York or Florida authorities which materially adversely affects the market for the Series 2001 Bonds or the sale, at the contemplated offering prices, by the Underwriters of the Series 2001 Bonds to be purchased by them. (h) Any national securities exchange, or any governmental authority, shall impose, as to the Series 2001 Bonds or obligations of the general character of the Series 2001 Bonds, any material restrictions not now in force, or increase materially those now in force, with respect to the extension of credit by, or the charge to the net capital requirements of, the Underwriters. (i) Any rating of the Series 2001 Bonds shall have been downgraded or withdrawn by a national rating service, which materially adversely affects the market for the Series 2001 Bonds or the sale, at the contemplated offering prices, by the Underwriters of the Series 2001 Bonds to be purchased by them; or any proceeding shall be pending or threatened by the Securities and Exchange Commission against the Issuer. (j) The Insurer shall inform the Issuer or the Underwriters that it will not ensure payment of the principal of or interest on the Series 2001 Bonds as described in the Official Statement. 10. Expenses. The Underwriters shall be under no obhgation to pay, and the Issuer shall pay, any expenses incident to the performance of the obligations of the Issuer hereunder including, but not limited to: (a) the cost of preparation, printing or other reproduction of the Resolution; (b) the cost of preparation and printing of the Series 2001 Bonds; (c) the fees and disbursements of Bond Counsel and Disclosure Counsel; (d) the fees and disbursements of the financial advisor to the Issuer; (e) the fees and disbursements of any experts, consultants or advisors retained by the Issuer, including fees of the auditor and the Paying Agent and Registrar; (f) fees for bond ratings; (g) the premium for municipal bond insurance and the reserve account insurance policy; On) the costs of preparing, printing and delivering a reasonable number of copies of the Nearly Final Official Statement and the Official Statement and any supplements or amendments to either of them, (i) the cost of preparing, printing and dehvery of any agreements among the Underwriters; 0) the cost of preparing, printing and dehvery of this Purchase Contract; and (k) the cost of all "blue sky" memoranda and related filing fees. The Underwriters shall pay: (a) all advertising expenses; and Co) all other expenses incurred by them or any of them in connection with the public offering of the Series 2001 Bonds, including the fees and disbursements of counsel retained by them, but not including the costs identified in (i) of the 12 immediately preceding paragraph. In the event that either party shall have paid obhgations of the other as set forth in this Section 10, adjustment shall be made at the time of the Closing. 11. Notices. Any notice or other communication to be given to the Issuer under this Purchase Contract may be given by delivering the same in writing at its address set forth above, and any notice or other communication to be given to the Underwriters may be given by delivering the same in writing to Salomon Smith Barney, Inc., 777 S. Flagler Dr., Suite 801 East, West Palm Beach, Florida 33401, Attention: Director. 12. Parties in Interest. This Purchase Contract is made solely for the benefit of the Issuer and the Underwriters and no other party or person shall acquire or have any right hereunder or by-virtue hereof. All representations, warranties, covenants and agreements in this Purchase Contract shall remain operative and in full force and effect, regardless of: (i) any investigations made by or on behalf of any of the Underwriters; (ii) the delivery of the Series 2001 Bonds pursuant to this Purchase Contract; or (iii) any termination of this Purchase Contract but only to the extent provided by the last part of Section 8 hereof. 13. Waiver. Notwithstanding any provision herein to the contrary, the performance of any and all obligations of the Issuer hereunder and the performance of any and all conditions contained herein for the benefit of the Underwriters may be waived by the Senior Managing Underwriter, in its sole discretion, and the approval of the Senior Managing Underwriter when required hereunder or the determination of their satisfaction as to any document referred to herein shall be in writing, signed by appropriate officer or officers of the Senior Managing Underwriter and delivered to the Issuer. 14. Effectiveness. This Purchase Contract shall become effective upon the execution of the acceptance hereof by the Chairman or Vice Chairman of the Board of County Commissioners and shall be valid and enforceable at the time of such acceptance. 15. Counterparts. This Purchase Contract may be executed in several counterparts, each of which shall be regarded as an original and all of which shall constitute one and the same document. 16. Headings. The headings of the sections of this Purchase Contract are inserted for convenience only and shall not be deemed to be a part hereof. [Remainder of page intentionally left blank] 13 10B 17. Florida Law Governs. The validity, interpretation and performance of this Purchase Contract shall be governed by the laws of the State of Florida. Very truly yours, SALOMON SMITH BARNEY INC. Accepted by: COLLIER COUNTY, FLORIDA By: Chairman of the Board of County Commissioner By: Name: Michael G. Hole Title: Director 14 10B EXHIBIT A AMOUNTS, MATURITIES, INTEREST RATES AND PRICES OR YIELDS Amount Maturity Interest Price or Maturity Interest (October 1) Rate .Yield Amount (October 1) Rate % % $ % Price or Yield % Term Bonds due October 1,_ - Price or Yield Exhibit A- 1 lOB REDEMPTION PROVISIONS [To Come] Exhibit A-2 EXHIBIT B COLLIER COUNTY, FLORIDA Capital Improvement Revenue Bonds, Series 2001 DISCLOSURE STATEMENT ,2001 10B Board of County Commissioners of Collier County, Florida Naples, Florida Ladies and Gentlemen: In connection with the proposed issuance by Collier County, Florida (the "Issuer") of the issue of bonds referred to above (the "Series 2001 Bonds") Salomon Smith Barney Inc., on behalf of itself, A.G. Edwards & Sons, Inc. and Raymond James & Associates, Inc. (collectively, the "Underwriters"), have agreed to underwrite a pubhc offering of the Bonds. Arrangements for underwriting the Series 2001 Bonds will include a Purchase Contract between the Issuer and the Underwriters. The purpose of this letter is to furnish, pursuant to the provisions of Sections 218.385(2), (3) and (6), Florida Statutes, certain information in respect to the arrangement contemplated for the underwriting of the Bonds as follows: (a) The nature and estimated amount of expenses to be incurred by the Underwriters in connection with the issuance of the Bonds are set forth on Schedule I attached hereto. (b) There are no "finders," as that term is defined in Section 218.386, Florida Statutes, connected with the issuance of the Series 2001 Bonds. (c) The amount of underwriting spread, including the management fee, expected to be realized is as follows: Per $1,000 Bond Dollar Amount Average Takedown Underwriting Risk Management Fee Underwriter's Expenses $ $ Total Underwriting Spread $ $ (d) No other fee, bonus or other compensation is estimated to be paid by the Underwriters in connection with the issuance of the Series 2001 Bonds to any person not regularly employed or retained by the Underwriters. Exhibit B- 1 10B <e) The name and address of the Underwriters are set forth below: Salomon Smith Barney Inc. 777 South Flagler Drive West Palm Beach, Florida 33401 A.G. Edwards & Sons, Inc. 1900 Glades Road Suite 270 Boca Raton, Florida 33431 Raymond James & Associates, Inc. 220 Congress Park Drive Suite 240 Delray Beach, FL 33445 (f) The Issuer is proposing to issue $ of its Capital Improvement Revenue Bonds, Series 2001 (the "Bonds") for the purpose of reimbursing, financing and refinancing the acquisition, construction and equipping of various capital improvements within the County including, but not limited to, voting machines, public safety improvements, general governmental buildings, improvements to a county jail, library improvements and parks and recreation improvements, and paying the costs associated with the issuance of the Series 2001 Bonds, including the municipal bond insurance premium and the reserve account insurance pohcy premium. The Series 2001 Bonds are expected to be repaid over a period of approximately __ years (from the date of Closing). At an all-inclusive true interest cost rate of %, total interest paid over the life of the Series 2001 Bonds will be $ The source of security for the Series 2001 Bonds will be an irrevocable first lien and pledge upon (i) the proceeds of the local government half-cent sales tax, as defined and described in, and distributed to the County under Chapter 218, Part VI, Florida Statutes, and (ii) certain other investment earnings (collectively, the "Pledged Revenues"). Authorizing the Series 2001 Bonds will result in approximately $ of Pledged Revenues not being available to finance the other services of the Issuer each year for approximately __ years. We understand that the Issuer does not require any further disclosure from the Underwriters, pursuant to Sections 218.385(2), (3) and (6), Florida Statutes. Very truly yours, SALOMON SMITH BARNEY INC. By: Name: Michael G. Hole Title: Director Exhibit B-2 lOB SCHEDULE I ESTIMATED EXPENSES TO BE INCURRED BY UNDERWRITERS Per Bond Dollar Amount $ $ TOTAL Schedule I- 1 EXHIBIT C FORM OF OPINION OF COUNTY ATTORNEY lOB ,2001 Board of County Commissioners of Collier County Naples, Florida Salomon Smith Barney Inc. West Palm Beach, Florida A.G. Edwards & Sons, Inc. Boca Raton, Florida Raymond James & Associates, Inc. Delray Beach, Florida Financial Guaranty Insurance Company New York, New York Re: $ Collier County, Florida Capital Improvement Revenue Bonds, Series 2001 Dear Sir: This letter shall serve as the opinion of the County Attorney of Collier County, Florida (the "Issuer") pursuant to Section 8(e)(3) of the Purchase Contract, dated December __, 2001 (the "Purchase Contract") between the Issuer and Salomon Smith Barney, Inc., on behalf of itself, A.G. Edwards & Sons, Inc. and Raymond James & Associates, Inc. I have participated in various proceedings in connection with the issuance by the Issuer of $ aggregate principal amount of Collier County, Florida Capital Improvement Revenue Bonds, Series 2001 (the "Bonds"). Ail terms not otherwise defined herein shall have the meanings ascribed thereto in the Purchase Contract. I am of the opinion that: 1. The Issuer is a political subdivision of the State of Florida, duly organized and validly existing and has full legal right, power and authority to adopt and perform its obligations under the Resolution, and to authorize, execute and deliver and to perform its obligations under the Continuing Disclosure Certificate, the Reserve Account Insurance Policy Agreement and the Purchase Contract. 2. The Issuer has duly adopted the Resolution, and has duly authorized, executed and delivered the Purchase Contract, the Reserve Account Insurance Policy Agreement and the Continuing Disclosure Certificate, and assuming the due authorization, execution and delivery of the Purchase Contract and the Reserve Account Insurance Policy Agreement by the other parties thereto, such instruments constitute legal, binding and valid obligations of the Issuer, enforceable in accordance with their terms; provided, however, the enforceability thereof may be subject to bankruptcy, insolvency, reorganization, moratorium and other similar laws affecting creditors' rights generally and subject, as to enforceability, to general principles of equity and the exercise of judicial discretion. Exhibit C- 1 3. With respect to the information in the Official Statement and based upon my participation in the preparation of the Official Statement as County Attorney, I have no reason to beheve that the Official Statement (except for the financial and statistical data contained therein, and the information relating to the Insurer and DTC, as to which no view need be expressed), as to legal matters, contains any untrue statement of a material fact or omits to state a material fact required to be stated therein or necessary to make the' statements made therein, in light of the circumstances under which they were made, not misleading. 4. The use of the Prehminary Official Statement by the Underwriiers for the purpose of offering the Bonds has been duly authorized and ratified by the Issuer. 5. The Official Statement has been duly authorized, executed and delivered by the Issuer, and the Issuer has consented to the use and distribution thereof by the Underwriters. 6. The adoption of the Resolution and the authorization, execution and delivery of the Continuing Disclosure Certificate, the Purchase Contract, the Reserve Account Insurance Policy Agreement and the Bonds, and compliance with the provisions hereof and thereof, will not conflict with, or constitute a breach of or default under, any law, administrative regulation, consent decree, ordinance, resolution or any agreement or other instrument to which the Issuer is subject nor will such enactment, adoption, execution, delivery, authorization or compliance result in the creation or imposition of any lien, charge or other security interest or encumbrance of any nature whatsoever upon any of the property or assets of the Issuer, or under the terms of any law, administrative regulation, ordinance, resolution or instrument, except as expressly provided by the Resolution. 7. All approvals, consents, authorizations and orders of any governmental authority or agency having jurisdiction in any matter which would constitute a condition precedent to the performance by the Issuer of its obligations hereunder and the Resolution have been obtained and are in full force and effect. 8. The Issuer is lawfully empowered to pledge the Pledged Revenues to the extent provided in the Resolution on parity and equal status with the Collier County, Florida Capital Improvement Revenue Refunding Bonds, Series 1992 and the Collier County, Florida Capital Improvement Revenue Refunding Bonds, Series 1994. 9. Except as disclosed in the Official Statement, to my knowledge after due inquiry, as of the date hereof, there is no action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, government agency, pubhc board or body, pending or, to the best of my knowledge, threatened against the Issuer, affecting or seeking to prohibit, restrain or enjoin the sale, issuance or delivery of the Bonds or the collection of the Pledged Revenues to pay the principal of, premium, if any, and interest on the Bonds, or contesting or affecting as to the Issuer the validity or enforceability of the Act in any respect relating to authorization for the issuance of the Bonds, the Resolution, the Continuing Disclosure Certificate, the Reserve Account Insurance Policy Agreement or the Purchase Contract, or contesting the tax-exempt status of interest on the Bonds, or contesting the completeness or accuracy of the Official Statement or any supplements or amendments thereto, or contesting the powers of the Issuer or any authority for the issuance of the Bonds, the adoption of the Resolution, or the execution and delivery by the Issuer of the Purchase Contract, the Reserve Account Insurance Policy Agreement or the Continuing Disclosure Certificate; notwithstanding the foregoing, I am not expressing any opinion on the apphcability of the any approvals, consents and orders as may be required under the Blue Sky or securities laws or legal investment laws of any state in connection with the offering and sale of the Bonds or on connection with the registration of the Bonds under the Federal securities laws. Exhibit C-2 Respectfully submitted, 10B j:\bomis\4399-00\pc2.doc November 26, 2001 David C. Weigel County Attorney Exhibit C-3 EXHIBIT D FORM OF PRELIMINARY OFFICIAL STATEMENT 10B Electronic Distribution of the Prehminary Official Statement Disclaimer Language $53,940,000* COLLIER COUNTY, FLORIDA Capital Improvement Revenue Bonds, Series 2001 DISCLAIMER Electronic access to the following Prehminary Official Statement (including the information incorporated by reference) is being provided to you as a matter of convenience only. The only official version of the Preliminary Official Statement is the printed version available for physical dehvery. Although the information contained in the following Prehminary Official Statement has been formatted in a manner which should exactly replicate the printed Preliminary Official Statement, physical appearance may differ for various reasons, including electronic communication difficulties or particular user equipment. In order to assure accuracy, users should obtain a copy of and refer to the printed Preliminary Official Statement. The user of this Preliminary Official Statement assumes the risk of any discrepancies between the printed Prehminary Official Statement and the electronic version of this document. Copies of the printed Preliminary Official Statement may be obtained from: Salomon Smith Barney Deborah S. Feeney 390 Greenwich Street, 2"a Floor Municipal Division New York, New York 10013 Tel: (212) 723-7116 Email: deborah.s.feeney@ssmb.com This Preliminary Official Statement and the information contained herein are subject to completion or amendment without notice. The posting of this Prelim£nary Official Statement does not constitute an offer to sell or the solicitation of an offer to buy, nor shall there be any sale of the securities described in the Preli~ninary Official Statement ia any jurisdiction in which such offer, solicitation or sale would be unlawful prior to the registration or qualification under the securities laws of any such jurisdiction. By clicking on the hyperlink at the bottom of this page and accessing the following Preliminary Official Statement, you will have been deemed to have (i) accepted the provisions of this page, (ii) agreed not to print the Prehminary Official Statement except in its entirety, and ('fii) consented to the electronic transmission of the Preliminary Official Statement. * Preliminary, subject to change. PRELIMINARY OFFICIAL STATEMENT DATED NOVEMBER 29, 2001 NEW ISSUE -BOOK ENTRY ONLY In the opinion of Nabors, Giblin & Nickerson, P.A., Ta~npa, Florida, Bond Cou~sel, interest on the Series 2001 Bonds (as hereinafter defined) is, under existing statutes, regulations, rulings and court decisions: (a) excludable frown gross incotne for federal inco~ne tax purposes except as otherwise described herein under the captio~ "TAX EXEMPTION" a~d (b) not an ite~n of tax preference for purposes of the federal alternative ~nini~nu~n tax imposed on individuals a~d corporations. Such interest, however, will be includable in the calculation of a corporation's alter~ative ~ninimu~n taxable inco~ne and may be subject to other federal income tax conseque~ces referred to herein under the caption "TAX EXEMt~ION." Bond Counsel is further of the opi~ion that the Series 2001 Bonds a~d the interest thereon are exe~npt from all prese~t intangible personal property taxes imposed pursuant to Chapter 199, Florida Statutes. See "TAX EXEMPTION" herein for a discussion of Bo~d Cou~sel's opi~ion, i~cluding a discussion of the corporate alter~ative mini~num tax. $53,940,000* COLLIER COUNTY, FLORIDA Capital Improvement Revenue Bonds, Series 2001 Dated: Date of Delivery .......................................................................... Due: October 1, as shown below The Capital Improvement Revenue Bonds, Series 2001 (the "Series 2001 Bonds") are being issued by Collier County, Florida (the "County") as fully registered bonds, which initially will be registered in the name of Cede & Co., as nominee of The Depository Trust Company, New York, New York ("DTC"). Individual purchases will be made in book-entry form only through Participants (defined herein) in denominations of $5,000 and integral multiples thereof. Purchasers of the Series 2001 Bonds (the "Beneficial Owners") will not receive physical delivery of certificates. Transfers of ownership interests in the Series 2001 Bonds will be effected by the DTC book-entry system as described herein. As long as Cede & Co. is the registered owner as nominee of DTC, principal and interest payments will be made directly to such registered owner which will in turn remit such payments to the Participants (as defined herein) for subsequent disbursement to the Beneficial Owners. Interest on the Series 2001 Bonds is payable on April 1, 2002 and semiannually on each April 1 and October I thereafter. Principal of, premium, ff any, and interest on the Series 2001 Bonds will be payable by Fifth Third Bank, Cincinnati, Ohio as Paying Agent and Registrar. The Series 2001 Bonds are subject to optional and mandatory redemption prior to their stated maturities as described herein. This cover page contains certain information for quick reference only. It is not, and is not intended to be, a summary of the issue. Investors must read the entire Official Statement to obtain information essential to the making of an informed investment decision. The Series 2001 Bonds are being issued for the purpose of providing funds to (i) reimburse, finance and refinance the costs of acquisition, construction and equipping of various capital improvements within the County including, but not hmited to, voting machines, pubhc safety improvements, general governmental buildings, improvements to a county jail, parks and recreation improvements, and library improvements (the "Project"), and (ii) pay certain costs of issuance of the Series 2001 Bonds, including the municipal bond insurance premium and the reserve account insurance pohcy premium. The Series 2001 Bonds are payable from and secured by a hen upon the proceeds of the local government half-cent sales tax, as defined and described in, and distributed to the County under, Chapter 218, Part VI, Florida Statutes, and certain other investment earnings under the Resolution (as defined herein) (collectively, the "Pledged Revenues"), on a parity in all respects with certain other outstanding obligations of the County more fully described herein. The Series 2001 Bonds shall neither constitute general indebtedness of the County nor a pledge of its full faith, credit or taxing power within the meaning of any constitutional or statutory provision or limitation, but shall be payable solely from and secured by a lien upon and pledge of the Pledged Revenues as provided in the Resolution. No Holder or Holders of the Series 2001 Bonds shall ever have the right to require or compel the exercise of the ad valorem taxing power of the County to pay the Series 2001 Bonds or the interest thereon or to make any other payments provided in the Resolution. The Series 2001 Bonds and the indebtedness evidenced thereby shall not constitute a lien upon the Project or any other property of the County, but shall constitute a lien upon the Pledged Revenues to the extent and in the manner provided in the Resolution. From and after the date of delivery of the Series 2001 Bonds, payment of the principal of and interest on the Series 2001 Bonds will be guaranteed by a municipal bond insurance policy (see "MUNICIPAL BOND INSURANCE" herein) to be issued simultaneously with the delivery of the Series 2001 Bonds by Financial Guaranty Insurance Company. [Insert FGIC Logo] AMOUNTS, MATURITIES, INTEREST RATES AND PRICES OR YIELDS $37,140,000' Serial Bonds Maturity* Interest Price or Maturity* Interest Price or Amount* (October 1) Rate Yield Amount* (October 1) Rate Yield $1,815,000.00 2002 % % $2,310,000.00 2010 % 2,565,000.00 2003 2,400,000.00 2011 2,620,000.00 2004 2,490,000.00 2012 2,685,000.00 2005 2,585,000.00 2013 2,765,000.00 2006 2,690,000.00 2014 2,090,000.00 2007 2,805,000.00 2015 2,160,000.00 2008 2,925,000.00 2016 2,235,000.00 2009 $16,800,000' Term Bonds due October 1, 2021' - Price or Yield % The Series 2001 Bonds are offered when, as and if issued aad received by the U~derwriters, subject to the approval as to legality by Nabors, Giblin & Nickerson, P.A., Tampa, Florida, Bond Counsel. Certain legal matters will be passed on for the County by David C. Weigel, Esq., County Attoraey, and by Bryaat, Miller and Olive, P.A., Tampa, Florida, Disclosure Counsel. Willia~n R. Hough & Co., Naples, Florida is acting as Financial Advisor to the County. It is expected that the Series 2001 Bonds i~ defiaitive form will be delivered to DTC in New York, New York on or about Dece~nber 20, 2001. Salomon Smith Barney A.G. Edwards & Sons, Inc. Raymond James & Associates, *Prehminary, subject to change 10B RED HERRING LANGUAGE: This Preliminary Official Statement and the information contained herein are subject to completion or amendment. Under no circumstances shall this Preliminary Official Statement constitute an offer to sell or a sohcitation of an offer to buy, nor shall there be any sale of the Series 2001 Bonds in any jurisdiction in which such offer, solicitation or sale would be unlawful prior to registration, quahfication or exemption under the securities laws of such jurisdiction. The County has deemed this Prehminary Official Statement "final," except for certain permitted omissions, within the contemplation of Rule 15c2- 12 promulgated by the Securities and Exchange Commission. COLLIER COUNTY, FLORIDA Government Complex 3301 East Tamiami Trail Naples, Florida 34112 (941) 774-8097 10B BOARD OF COUNTY COMMISSIONERS James D. Carter, Ph.D., Chairman Jim Coletta, Vice Chairman Fred W. Coyle, Commissioner Donna Fiala, Commissioner Tom Henning, Commissioner COUNTY MANAGER Thomas W. Olliff CLERK OF THE CIRCUIT COURT OF COLLIER COUNTY AND CHIEF FINANCIAL OFFICER, Dwight E. Brock, Esq. DIRECTOR OF FINANCE AND ACCOUNTING James L. Mitchell, CIA, CFE, CBA COUNTY ATTORNEY David C. Weigel, Esq. BOND COUNSEL Nabors, Giblin & Nickerson, P.A. Tampa, Florida DISCLOSURE COUNSEL Bryant, Miller and Ohve, P.A. Tampa, Florida FINANCIAL ADVISOR William R. Hough & Co. Naples, Florida INDEPENDENT AUDITORS KPMG LLP St. Petersburg, Florida 1,OB i:i No dealer, broker, salesman or other person has been authorized by the County to give any information or to make any representations in connection with the Series 2001 Bonds other than as contained in this Official Statement, and, if given or made, such information or representations must not be relied upon as having been authorized by the County..This Official Statement does not constitute an offer to sell or the solicitation of an offer to buy, nor shall there be any sale of the Series 2001 Bonds by any person in any jurisdiction in which it is unlawful for such person to make such offer, solicitation or sale. The information set forth herein has been obtained from the County, The Depository Trust Company, Financial Guaranty Insurance Company, and other sources which are believed to be rehable, but is not guaranteed as to accuracy or completeness, and is not to be construed as a representation by the County with respect to any information provided by others. The Underwriters listed on the cover page hereof have reviewed the information in this Official Statement in accordance with and as part of their responsibilities to investors under the federal securities laws as applied to the facts and circumstances of this transaction, but the Underwriters do not guarantee the accuracy or completeness of such information. The information and expressions of opinion stated herein are subject to change, and neither the delivery of this Official Statement nor any sale made hereunder shall create, under any circumstances, any imphcation that there has been no change in the matters described herein since the date hereof. IN CONNECTION WITH THIS OFFERING, THE UNDERWRITERS MAY OVERALLOT OR EFFECT TRANSACTIONS THAT STABILIZE OR MAINTAIN THE MARKET PRICE OF THE SERIES 2001 BONDS AT LEVELS ABOVE THAT WHICH MIGHT OTHERWISE PREVAIL IN THE OPEN MARKET. SUCH STABILIZING, IF COMMENCED, MAY BE DISCONTINUED AT ANY TIME. All summaries herein of documents and agreements are qualified in their entirety by reference to such documents and agreements, and all summaries herein of the Series 2001 Bonds are qualified in their entirety by reference to the form thereof included in the aforesaid documents and agreements. NO REGISTRATION STATEMENT RELATING TO THE SERIES 2001 BONDS HAS BEEN FILED WITH THE SECURITIES AND EXCHANGE COMMISSION (THE "COMMISSION") OR WITH ANY STATE SECURITIES COMMISSION. IN MAKING AI~rY INVESTMENT DECISION, INVESTORS MUST RELY ON THEIR OWN EXAMINATIONS OF THE COUNTY AND THE TERMS OF THE OFFERING, INCLUDING THE MERITS AND RISKS INVOLVED. THE SERIES 2001 BONDS HA\rE NOT BEEN APPRO\rED OR DISAPPROVED BY THE COMMISSION OR ANY STATE SECURITIES COMMISSION OR REGULATORY AUTHORITY. THE FOREGOING AUTHORITIES HAVE NOT PASSED UPON THE ACCURACY OR ADEQUACY OF THIS OFFICIAL STATEMENT. ANY REPRESENTATION TO THE CONTRARY MAY BE A CRIMINAL OFFENSE. [Remainder of page intentionally left blank] TABLE OF CONTENTS Contents Page INTRODUCTION ......................................................................................................................................... .1 General ........................................................................................................................ 1 The Count-~.v .......................................................................................................... ~ (~fthe Series 2001 Bonds ........................... : ............................................................................... 1 Security for the Series 2001 Bonds ......................................................................................................... 1 Redemption Provisions ............................................................................................................................ 2 Municipal Bond Insurance ...................................................................................................................... 2 Additional Parity Bonds .......................................................................................................................... 2 Tax Exemption .................................................................................................................................. 2 Continuing Disclosure ............................................................................................................................. Amendment of Resolution ....................................................................................................................... 3 Additional Information ............................................................................................................................ 3 AUTHORITY FOR ISSUANCE .................................................................................................................. 3 THE PROJECT ...................................................................................................... 3 DESCRIPTION' ~i~"~i~'~"~i'~'~'~ BONDS ....................................................................................... 4 1 4 Genera. .................................................................................................................................................... ~t~' Only System ......................................................................................................................... 4 Pawnent of the Series 2001 Bonds ......................................................................................................... 6 Ownership of Series 2001 Bonds ............................................................................................................ 6 Optional Redemption ............................................................................................................................... 6 Mandatom~ Redemption ........................................................................................................................... 7 No~iee of Redemption ............................................................................................................................... 7 Transfer and Exchange ........................................................................................................................... 7 SECURITY FOR THE BONDS ................................................................................................................... 8 General ..................................................................................................................................................... 8 Funds and Accounts ................................................................................................................................ 9 Construction Fund ................................................................................................................................... 9 10 Reserve Account ..................................................................................................................................... Disposition of Sales Tax Revenues ....................................................................................................... 10 Additional Parity Bonds ........................................................................................................................ 12 Subordinated Indebtedness ................................................................................................................... 12 Books and Records ................................................................................................................................. 12 Collection of Totmst Development Tax Revenues; No Impairment ................................................... 13 Investments ............................................................................................................................................ 1~ Amendmen~ of Resolution without Consent of Bondholders: Control by Insurer in Case of Event oI Default .................................................................................................................................................... 13 SALES TAX REY~NUES .......................................................................................................................... 14 General ................................................................................................................................................... 14 14 Eligibility ................................................................................................................................................ 15 Distribution ............................................................................................................................................ ESTINLiTED SOURCES AND USES OF FUNDS .................................................................................. 18 DEBT SERX~CE SCHEDULE .................................................................................................................. 19 MUNICIPAL BOND INSURANCE .......................................................................................................... 20 RESERVE ACCOUNT INSU~tNCE PO~ CY. ....................................................................................... 21 IN%~STMENT POLICY ............................................................................................................................ 22 LEGAL 5,L~TTERS ..................................................................................................................................... 24 LITIGATION .............................................................................................................................................. 24 DISCLOSURE REQI~IRED BY FLORIDA BLUE SI~' REGU~TIONS ............................................. 25 T~X EXEMPTION ..................................................................................................................................... 25 Opinion of Bond Counsel ....................................................................................................................... 25 Internal Revenue Code of 1986 ............................................................................................................. 26 Collateral Tax Consequences ................................................................................................................ 26 Florida Taxes ......................................................................................................................................... 26 Other Tax Matters ................................................................................................................................. 26 Tax Treatment of Original Issue Discount .......................................................................................... 27 Tax Treatment of Bond Premium ......................................................................................................... 27 .hATINGS .................................................................................................................................................... 2278 L ADVISOR ............................................................................................................................. AUDITED FINANCIAL STATEMENTS .................................................................................................. 28 UNDERWRITING ...................................................................................................................................... 28 CONTINGENT FEES ................................................................................................................................ 28 ENFORCEABILITY OF REMEDIES ....................................................................................................... 29 CONTINUING DISCLOSURE .................................................................................................................. 29 ACCURACY AND COMPLETENESS OF OFFICIAL STATEMENT .................................................... 29 AUTHORIZATION OF OFFICIAL STATEMENT .................................................................................. 30 APPENDIX A - GENERAL INFORMATION REGARDING COLLIER COUNTY APPENDIX B -AUDITED FINANCIAL STATEMENTS FOR FISCAL YEAR ENDED SEPTEMBER 30, 2000 APPENDIX C -SUMMARY OF CERTAIN PROVISIONS OF THE RESOLUTION APPENDIX D -FORM OF BOND INSURANCE POLICY APPENDIX E -FORM OF RESERVE ACCOUNT INSURANCE POLICY APPENDIX F - PROPOSED FORM OF BOND COUNSEL OPINION APPENDIX G -FORM OF CONTINUING DISCLOSURE CERTIFICATE ii OFFICIAL STATEMENT relating to $53,940,000* COLLIER COUNTY, FLORIDA Capital Improvement Revenue Bonds, Series 2001 INTRODUCTION General - This introduction is subject in all respects to the more complete information and definitions contained or incorporated in this Official Statement and should not be considered to be a complete statement of the facts material to making an informed investment decision. The offering by Collier County, Florida (the "County"), of its $53,940,000* Capital Improvement Revenue Bonds, Series 2001 (the "Series 2001 Bonds") to potential investors is made only by means of the entire Official Statement, including all appendices attached hereto. All capitalized undefined terms used in this introduction shall have the meaning set forth in "APPENDIX C - SUMMARY OF CERTAIN PROVISIONS OF THE RESOLUTION" attached hereto. The County The County is located in the southwestern portion of the State of Florida, with the City of Naples, located in the western part of the County, being the largest incorporated municipality in Collier County and serving as its county seat. The County, with a 2000 population of 251,377 according to the United States Census, derives its economy from wholesale and retail trade, government, tourism, contract construction, agriculture, cattle ranching and timber. Part of the Everglades National Park, the United States' only subtropical National Park, comprises a portion of the County. See "APPENDIX A - GENERAL INFORMATION REGARDING COLLIER COUNTY" attached hereto for more information about the County. Purpose of the Series 2001 Bonds The County proposes to issue the Series 2001 Bonds for the purpose of providing funds to (9 reimburse, finance and refinance the costs of acquisition, construction and equipping of various capital improvements within the County including, but not limited to, voting machines, public safety improvements, general governmental buildings, improvements to a county jail, parks and recreation improvements and library improvements (the "Project), and (ii) pay certain costs of issuance of the Series 2001 Bonds, including the municipal bond insurance premium and the reserve account insurance policy premium. The Series 2001 Bonds are being issued on a parity as to the lien on and security with the County's Capital Improvement Revenue Refunding Bonds, Series 1992, currently outstanding in the principal amount of $6,015,000 (the "Outstanding 1992 Bonds") and the County's Capital Improvement Revenue Refunding Bonds, Series 1994 currently outstanding in the principal amount of $25,030,000 (the "Outstanding 1994 Bonds"). The Series 2001 Bonds, the Outstanding 1992 Bonds, the Outstanding 1994 Bonds, and any Additional Parity Bonds (as defined in the hereinafter described Resolution) subsequently issued pursuant to the Resolution (as hereinafter defined) are herein collectively referred to as the "Bonds." See "SECURITY FOR THE BONDS - Additional Parity Bonds" herein. Security for the Bonds Pursuant to Resolution No. 85-107 adopted by the Board of County Commissioners of the County on April 30, 1985, as amended and supplemented from time to time, and as particularly * Preliminary, subject to change supplemented by Resolution No. ____ adopted by the Board of County Commissioners of the County on November 27, 2001 (collectively, the "Resolution"), the Series 2001 Bonds will be payable from and will be secured by, on a parity with the Outstanding 1992 Bonds, the Outstanding 1994 Bonds, and any Additional Parity Bonds subsequently issued pursuant to the Resolution, the proceeds of the local government half-cent sales tax, as defined and described in, and distributed to the County under Chapter 218, Part VI, Florida Statutes ("Sales Tax Revenues") and all investment income derived from the investment of moneys in the Reserve Account established by the Resolution (collectively, the "Pledged Revenues"). Pursuant to the Resolution, upon the issuance of the Series 2001 Bonds, there will be on deposit in the Reserve Account an amount equal to the Maximum Bond Service Requirement with respect to the Series 2001 Bonds, the Outstanding 1992 Bonds and the Outstanding 1994 Bonds. See "SECURITY FOR THE BONDS" hereto. A Reserve Account has been established to secure all Bonds. Upon issuance of the Series 2001 Bonds, the County will purchase a reserve account insurance policy in an amount which, together with amounts already on deposit therein, will equal the Maximum Bond Service Requirement (as such term is defined in the Resolution) for all Bonds. Redemption Provisions The Series 2001 Bonds are subject to optional and mandatory redemption prior to their stated maturities as described herein. See "DESCRIPTION OF THE SERIES 2001 BONDS" herein. Municipal Bond Insurance Financial Guaranty Insurance Company (the "Insurer") has committed to issue, effective as of the date on which the Series 2001 Bonds are issued, a policy of insurance which guarantees the payment of the principal of and interest on the Series 2001 Bonds. See "MUNICIPAL BOND INSURANCE" herein and "APPENDIX D - FORM OF BOND INSURANCE POLICY" attached hereto. Additional Parity Bonds The County may issue Additional Parity Bonds on a parity with the Series 2001 Bonds, the Outstanding 1992 Bonds and the Outstanding 1994 Bonds, subject to compliance with certain conditions set forth in the Resolution. See "SECURITY FOR THE BONDS - Additional Parity Bonds" herein. Tax Exemption The approving legal opinion of Nabors, Giblin & Nickerson, P.A., Bond Counsel, will include an opinion to the effect that, under existing statutes, regulations, rulings and court decisions, (i) interest on the Series 2001 Bonds is exempt from all present intangible personal property taxes imposed pursuant to Chapter 199, Florida Statutes, and (ii) assuming continuing compliance by the County with certain covenants set forth in the Resolution and with the Internal Revenue Code of 1986, as amended, interest on the Series 2001 Bonds is (a) excludable from gross income for federal income tax purposes, and (b) not an item of tax preference for purposes of the alternative minimum tax imposed on individuals and corporations; however, interest on the Series 2001 Bonds is taken into account in determining adjusted current earnings for purposes of computing the alternative minimum tax imposed on certain corporations. 2 Continuing Disclosure 10B The County has agreed and undertaken, for the benefit of Series 2001 Bondholders, to provide certain financial information and operating data relating to the County, the Pledged Revenues and the Series 2001 Bonds pursuant to Rule 15c2-12 of the Securities and Exchange Commission. Amendment of Resolution Pursuant to the Resolution, the County is granted the right to make certain amendments to the Resolution without the consent of the Holders of the Series 2001 Bonds. See "APPENDIX C - SUMMARY OF CERTAIN PROVISIONS OF THE RESOLUTION" attached hereto. Additional Information This Official Statement speaks only as of its date, and the information contained herein is subject to change. This Official Statement contains certain information concerning the Insurer, its policy of municipal bond insurance on the Series 2001 Bonds and its reserve account insurance policy, and contains certain information concerning The Depository Trust Company, New York, New York ("DTC"), and its book-entry-only system of registration. Such information has not been provided by the County and the County does not certify as to the accuracy or sufficiency of the disclosure practices or content of information provided by such parties and is not responsible for the information provided by such parties. A copy of the Resolution and all documents of the County referred to herein may be obtained from Dwight E. Brock, Clerk of Circuit Court and Chief Financial Officer of Colher County, 3301 E. Tamiami Trail, Building L. Naples, Florida 34112, Phone (941) 732-2646. Capitahzed terms used but not defined herein have the same meaning as when used in the Resolution unless the context clearly indicates otherwise. See "APPENDIX C - SUMMARY OF CERTAIN PROVISIONS OF THE RESOLUTION" attached hereto. All information included herein has been provided by the County, except where attributed to other sources. Copies of such documents, reports and statements referred to herein that are not included in their entirety in this Official Statement may be obtained from the County. AUTHORITY FOR ISSUANCE The Series 2001 Bonds are being issued pursuant to the authority of and in full comphance with the Constitution and laws of the State of Florida, including Chapter 125, Florida Statutes, as amended and supplemented, Home Rule Ordinance No. 82-47 duly enacted by the Board of County Commissioners of the County (the "Board") on June 18, 1982, and other applicable provisions of law (the "Act"), and pursuant to the Resolution. THE PROJECT The Project consists of the acquisition, construction and equipping of various capital improvements within the County including, but not bruited to, voting machines, public safety improvements, general governmental buildings, improvements to a county jail, parks and recreation improvements and library improvements. Certain components of the Project were previously financed on an interim basis through the issuance of the Collier County, Florida Revenue Notes, Draw Numbers A-11-1, A-11-2, A-11-3, A-11-4, A-12-1, A-13-1, A-18-1 and A-19-1 to the Florida Local Government Finance Commission (the "Prior Notes"), [and two promissory notes to Bank of America, N.A., (the "Bank Notes"),] which such Prior Notes [and Bank Notesl are being currently refunded with proceeds of the Series 2001 Bonds. The Prior Notes [and the Bank Notes] are not secured by the Pledged Revenues, are currently outstanding in the aggregate principal amount of $18,176,000 [and $3,228,030, respectively,] and are expected to be fully paid within 90 days of the issuance of the Series 2001 Bonds. The Prior Notes [and Bank Notes] will be paid in whole or in part by other legally available moneys of the County, with the balance, f any, to be paid from proceeds of the Series 2001 Bonds. DESCRIPTION OF THE SERIES 2001 BONDS General The Series 2001 Bonds will be dated and will mature in the years, and in the amounts and bear interest at the rates and be payable on the dates set forth on the cover page hereof. Interest on the Series 2001 Bonds is payable on April 1, 2002, and semiannually on each April I and October 1 thereafter (each an "Interest Date"). Principal of, premium, if any, and interest on the Series 2001 Bonds will be payable by Fifth Third Bank, Cincinnati, Ohio, as Paying Agent and Registrar. Book-Entry Only System THE FOLLOWING INFORMATION CONCERNING THE DEPOSITORY TRUST COMPANY CDTC") AND DTC'S BOOK-ENTRY ONLY SYSTEM HAS BEEN OBTAINED FROM SOURCES THAT THE COUNTY BELIEVES TO BE RELIABLE, BUT THE COUNTY TAKES NO RESPONSIBILITY FOR THE ACCURACY THEREOF. DTC will act as securities depository for the Series 2001 Bonds. The Series 2001 Bonds will be issued as fully-registered bonds registered in the name of Cede & Co. (DTC's partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully-registered bond certificate will be issued for each maturity of the Series 2001 Bonds in the aggregate principal amount of such maturity, and will be deposited with DTC. DTC is a limited-purpose trust company organized under the New York Banking Law, a "banking organization" within the meaning of the New York Banking Law, a member of the Federal Reserve System, a "clearing corporation" within the meaning of the New York Uniform Commercial Code, and a "clearing agency" registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds securities that its participants ("Participants") deposit with DTC. DTC also facilitates the settlement among Participants of securities transactions such as transfers and pledges, and in deposited securities through electronic computerized book-entry changes in Participants' accounts, thereby eliminating the need for physical movement of securities certificates. "Direct Participants" means securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is owned by a number of its Direct Participants and by the New York Stock Exchange, Inc., the American Stock Exchange, Inc., and the National Association of Securities Dealers, Inc. Access to the DTC system is also available to others such as securities brokers and dealers, banks, and trust companies that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect Participants"). The rules applicable to DTC and its Participants are on file with the Securities and Exchange Commission. Purchases of Series 2001 Bonds under the DTC system must be made by or through Direct Participants which will receive a credit for the Series 2001 Bonds on DTC's records. The ownership interest of each actual purchaser of each Series 2001 Bond ("Beneficial Owner") is in turn to be 4 lOB recorded on the Direct and Indirect Participants' records. Beneficial Owners will not receive written confirmation from DTC of their purchase, but Beneficial Owners are expected to receive written confirmations providing details of the transactions, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Series 2001 Bonds are to be accomplished by entries made on the books of Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in Series 2001 Bonds, except in the event that use of the book-entry system for the Series 2001 Bonds is discontinued. To facilitate subsequent transfers, all Series 2001 Bonds deposited by Participants with DTC are registered in the name of DTC's partnership nominee, Cede & Co. The deposit of Series 2001 Bonds with DTC and their registration in the name of Cede & Co. effect no change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Series 2001 Bonds; DTCts records reflect only the identity of the Direct Participants to whose accounts such Series 2001 Bonds are credited, which may or may not be the Beneficial Owners. The Participants will remain responsible for keeping account of their holdings on behalf of their customers. Beneficial Owners of the Series 2001 Bonds may wish to take certain steps to augment the transmission to them of notices of significant events with respect to the Series 2001 Bonds, such as redemptions, defaults and proposed amendments to Series 2001 Bond documents. Beneficial Owners of the Series 2001 Bonds may wish to ascertain that the nominee holding the Series 2001 Bonds for their benefit has agreed to obtain and transmit notices to Beneficial Owners, or in the alternative, Beneficial Owners may wish to provide their names and addresses to the Paying Agent and Registrar and request that copies of notices be provided directly to them. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Redemption notices shall be sent to Cede & Co. If less than all of the Series 2001 Bonds within an issue are being redeemed, DTC's practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed. Neither DTC nor Cede & Co. will consent or vote with respect to Series 2001 Bonds. Under its usual procedures, DTC mails an omnibus proxy to the County as soon as possible after the record date. The omnibus proxy assigns Cede & Co.'s consenting or voting rights to those Direct Participants to whose accounts the Series 2001 Bonds are credited on the record date (identified in a hsting attached to the omnibus proxy). Principal and interest payments on the Series 2001 Bonds will be made to DTC. DTC's practice is to credit Direct Participants' accounts on payment dates in accordance with their respective holdings shown on DTC's records unless DTC has reason to believe that it will not receive payment on the payment date. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as in the case with securities held for the accounts of customers in bearer form or registered in "street name," and will be the responsibility of such Participant and not of DTC, the County, or the Paying Agent, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of principal and interest to DTC is the responsibility of the County or the Paying Agent, disbursement of such payments to Direct Participants shall be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners shall be the responsibility of Direct and Indirect Participants. DTC may discontinue providing its services as securities depository with respect to the Series 2001 Bonds at any time by giving reasonable notice to the County and/or the Paying Agent. Under such circumstances, in the event that a successor securities depository is not obtained, Series 2001 Bond certificates are required to be printed and delivered. The County may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event, Series 2001 Bond certificates will be printed and dehvered. Payment of the Series 2001 Bonds Interest on the Series 2001 Bonds is payable by the Paying Agent by check or draft mailed to the holder in whose name such Series 2001 Bond shall be registered at the close of business on the date which shall be the fifteenth day of the calendar month next preceding each Interest Date, whether or not such day is a business day, or at the request of such holder, by bank wire transfer to the account of such owner. The principal of and premium, if any, on the Series 2001 Bonds is payable at maturity or redemption to the registered owner at the designated corporate trust office of the Paying Agent. For so long as the Series 2001 Bonds shall be held in the DTC book-entry system (without certificates), all such payments of principal premium, if any, and interest on the Series 2001 Bonds will be made to Cede & Co., as registered owner thereof, by the Paying Agent and payments to Beneficial Owners will be the responsibility of DTC and the DTC Participants. See "DESCRIPTION OF THE SERIES 2001 BONDS - Book-Entry Only System" herein. Ownership of Series 2001 Bonds The County, the Paying Agent, and the Registrar shall deem and treat the person in whose name any Series 2001 Bond is registered on the books maintained by the Registrar as the absolute owner of such Series 2001 Bond, whether or not such Series 2001 Bond is overdue, for the purpose of receiving payment thereof and for all other purposes whatsoever, and neither the County, the Paying Agent, nor the Registrar will be affected by any notice to the contrary. All such payments will be valid and effectual to satisfy and discharge the liability upon such Series 2001 Bond to the extent of the sum or sums so paid. Optional Redemption The Series 2001 Bonds maturing on or before October 1, 20__ are not subject to optional redemption prior to maturity. The Series 2001 Bonds maturing on and after October 1, 20__ are subject to redemption at the option of the County in whole or in part, at any time, on or after October 1, 20__ in such order of maturities as may be determined by the County (less than all of a single maturity to be selected by lot) at a redemption price (expressed as a percentage of principal amount) as set forth in the table below, together with accrued interest to the date set for redemption: Redemption Period (Both Dates Inclusive.,} October 1, 20__ to September 30, 20__ October 1, 20__ to September 30, 20__ October 1, 20__ and thereafter Redemption Price % 10B Mandatory Redemption The Series 2001 Bonds maturing on October 1, 20__, are subject to mandatory sinking fund redemption, prior to maturity in part, by lot on October 1, 20__ and on each October 1 thereafter, at a redemption price equal to the principal amount of such Series 2001 Bonds or portions thereof to be redeemed, plus interest accrued thereon to the date of redemption, on October 1 in the following years and in the following Amortization Installments: Year Amortization Installments 20__ 20~ 20__ 20__ 20~ 20__ 0 ~ 2~ *Maturity Notice of Redemption Notice of redemption shall be (i) filed with the Paying Agent and Registrar; and (ii) mailed, first class, postage prepaid, at least 30 days prior to the redemption date to all registered owners of Series 2001 Bonds to be redeemed at their addresses as they appear on the registration books of the County. Interest shall cease to accrue on any Series 2001 Bond duly called for redemption on the redemption date, provided provision for the payment thereof shall have been duly provided. Failure to mail notice to the registered owners of the Series 2001 Bonds to be redeemed, or any defect in such notice, shall not affect the proceedings of redemption of such Series 2001 Bonds. As described above under "DESCRIPTION OF THE SERIES 2001 BONDS -- Book-Entry Only System," for so long as the Series 2001 Bonds are registered in the name of DTC or its nominee, notice of redemption of any Series 2001 Bond will be given by the Registrar to DTC or such nominee only, who will then be solely responsible for selecting and notifying those DTC Participants and Beneficial Owners (as defined herein) to be affected by such redemption. Transfer and Exchange So long as the Series 2001 Bonds are registered in the na~ne of DTC or its nomiaee, the foIIowb~g paragraphs relating to transfer aad exchaage of Series 2001 Bonds do not apply to the Series 2001 Bonds. Series 2001 Bonds, upon surrender thereof at the office of the Registrar with a written instrument of transfer satisfactory to the Registrar, duly executed by the registered owner or his attorney duly authorized in writing, may, at the option of the registered owner thereof, be exchanged for an equal aggregate principal amount of registered Series 2001 Bonds and of the same maturity of any other authorized denominations. The Registrar shall act as registrar and transfer agent for all Series 2001 Bonds. The Series 2001 Bonds issued under the Resolution shall be and have all the quahties and incidents of negotiable instruments under the law merchant and the Uniform Commercial Code of the State of Florida, subject to the provisions for registration and transfer contained in the Resolution and in the Series 2001 Bonds. So long as any of the Series 2001 Bonds shall remain 7 lOB outstanding, the County shall maintain and keep, at the office of the Registrar, books for the registration and transfer of the Series 2001 Bonds; and, upon presentation thereof for such purpose at said office, the County shall register or cause to be registered therein, and permit to be transferred thereon, under such reasonable regulations as it or the Registrar may prescribe, any Series 2001 Bond entitled to registration or transfer. Each Series 2001 Bond shall be transferable only upon the books of the County, at the office of the Registrar, by the registered owner thereof in person or by his attorney duly authorized in writing upon surrender thereof together with a written instrument of transfer satisfactory to the Registrar duly executed by the registered owner of his duly authorized attorney. Upon the transfer of any such Series 2001 Bond, the County shah issue in the name of the transferee a new Series 2001 Bond or Series 2001 Bonds of the same aggregate principal amount and maturity as the surrendered Series 2001 Bond. The County and any paying agent or fiduciary of the County may deem and treat the person in whose name any outstanding Series 2001 Bond shall be registered upon the books of the County as the absolute owner of such Series 2001 Bond, whether such Series 2001 Bond shall be overdue or not, for the purpose of receiving payment of, or on account of, the principal, redemption premium, if any, and interest on such Series 2001 Bond and for all other purposes, and all such payments so made to any such registered owner or upon his order shall be valid and effectual to satisfy and discharge the liability upon such Series 2001 Bond to the extent of the sum or sums so paid and neither the County nor any paying agent or other fiduciary of the County shall be affected by any notice to the contrary. In all cases in which the privilege of exchanging Series 2001 Bonds or transferring Series 2001 Bonds is exercised, the County shall execute and deliver Series 2001 Bonds in accordance with the provisions of the Resolution. Execution of Series 2001 Bonds by the Chairman and Clerk for purposes of exchanging, replacing or transferring Series 2001 Bonds may occur at the time of the original delivery of the Series 2001 Bonds. All Series 2001 Bonds surrendered in any such exchanges or transfers shall be held by the Registrar in safekeeping until directed by the County to be cancelled by the Registrar. For every such exchange or transfer of Series 2001 Bonds, the County or the Registrar may make a charge sufficient to reimburse it for any tax, fee, expense or other governmental charge required to be paid with respect to such exchange or transfer. The County shall not be obligated to make any such exchange or transfer of Series 2001 Bonds during the fifteen (15) days next preceding an interest payment date on the Series 2001 Bonds, or in the case of any proposed redemption of Series 2001 Bonds, then during the fifteen (15) days next preceding the date of the first maihng of notice of such redemption and continuing until such redemption date. SECURITY FOR THE BONDS General The principal of, redemption premium, if any, and interest on Bonds issued under the Resolution, including the Series 2001 Bonds, the Outstanding 1992 Bonds, the Outstanding Series 1994 Bonds, and any Additional Parity Bonds hereafter issued, will be payable on a parity with one another from and secured by a pledge of and first lien upon (i) the proceeds of the local government half-cent sales tax, as defined and described in, and distributed to the County under Chapter 218, Part VI, Florida Statutes (the "Sales Tax Revenues"), and (ii) the investment income derived fror~ the investment of moneys in the Reserve Account established under the Resolution, if any, ("Investment Earnings") which shall be transferred to the Sinking Fund in accordance with the Resolution (collectively, the "Pledged Revenues"). For more information regarding Sales Tax Revenues, see "SALES TAX REVENUES" herein. THE SERIES 2001 BONDS SHALL NEITHER CONSTITUTE GENERAL INDEBTEDNESS OF THE COUNTY NOR A PLEDGE OF ITS FULL FAITH, CREDIT OR TAXING POWER WITHIN THE MEANING OF ANY CONSTITUTIONAL OR STATUTORY PROVISION OR LIMITATION, BUT SHALL BE PAYABLE SOLELY FROM AND SECURED BY A LIEN UPON AND PLEDGE OF THE PLEDGED REVENUES AS PROVIDED IN THE RESOLUTION. NO HOLDER OR HOLDERS OF THE SERIES 2001 BONDS SHALL EVER HAVE THE RIGHT TO REQUIRE OR COMPEL THE EXERCISE OF THE AD VALOREM TAXING POWER OF THE COUNTY TO PAY THE SERIES 2001 BONDS OR THE INTEREST THEREON OR TO MAKE ANY SINKING FUND, RESERVE ACCOUNT OR OTHER PAYMENTS PROVIDED IN THE RESOLUTION. THE SERIES 2001 BONDS AND THE INDEBTEDNESS EVIDENCED THEREBY SHALL NOT CONSTITUTE A LIEN UPON THE PROJECT OR ANY OTHER PROPERTY OF THE COUNTY, BUT SHALL CONSTITUTE A LIEN UPON THE PLEDGED REVENUES IN THE MANNER PROVIDED IN THE RESOLUTION. Funds and Accounts The County covenanted and agreed in the Resolution to establish with a bank or trust company in the State of Florida, which is eligible under the laws of such State to receive County funds, special funds to be known as the "Sales Tax Fund," the "Rebate Fund," the "Sinking Fund," and within the Sinking Fund, the "Interest Account," the "Principal Account," the "Bond Amortization Account," and the "Reserve Account," and the "Construction Fund." Such Funds and Accounts constitute trust funds for the purposes provided in the Resolution for such Funds and Accounts. All such Funds and Accounts shall be continuously secured in the manner by which the deposit of public funds are authorized to be secured by the Laws of the State of Florida. Construction Fund The moneys in the Construction Fund, until applied for payment of any item of the Cost of the Project in the manner provided in the Resolution, shall be held in trust by the County and shall be subject to a lien and charge in favor of the Holders of the Bonds and for the further security of such Holders. The County covenanted and agreed in the Resolution to commence and proceed with completion of the Project with due diligence and all practicable dispatch. If for any reason such proceeds or any part thereof are not necessary for or are not applied to the payment of such Cost, then the unapplied proceeds shall be deposited by the County into the Reserve Account in an amount equal to any deficiency therein and thereafter the unapplied proceeds shall be deposited, at the discretion of the County, into the Interest Account or Principal Account and applied to the payment of principal of and interest on the Bonds. All income derived from investment of moneys in the Construction Fund shall be retained in the Construction Fund; provided, that upon certification by the County Representative that the balance of funds on deposit and a stated amount of income to be received on investments will be sufficient to pay all remaining Cost of the Project when due, the balance of such investment income shall be deposited in the Sinking Fund as described in the preceding paragraph. All expenditures or disbursements from the Construction Fund shall be made only after such expenditures or disbursements shall have been approved in writing by the County Representative. The date of completion of the Project shall be determined by the County Representative who shall certify such fact in writing to the Board. 9 Reserve Account Upon the issuance of the Series 2001 Bonds, there shall be on deposit in the Reserve Account a sum equal to the Maximum Bond Service Requirement for the Bonds ($ ), which sum shall be maintained for the benefit of the holders of the Bonds. No further payments shall be required to be made into the Reserve Account as long as the amount on deposit therein shall equal the Maximum Bond Service Requirement on the outstanding Bonds. The Maximum Bond Service Requirement is defined in the Resolution to be, as of any particular date of calculation, the greatest amount of aggregate Bond Service Requirements for all outstanding Bonds for the then current or any future Bond Year. See "APPENDIX C - SUMMARY OF CERTAIN PROVISIONS OF THE RESOLUTION" attached hereto. Moneys in the Reserve Account shall be used only for the purpose of paying principal and interest on the Bonds when moneys in the Sinking Fund are insufficient therefore. Any moneys withdrawn from the Reserve Account must be restored from the first Pledged Revenues available therefore after all required payments have been made for the payment of debt service on the Bonds on the next payment date. The Maximum Bond Service Requirement will be satisfied in whole by the deposit of a reserve account insurance policy. See "APPENDIX C - SUMMARY OF CERTAIN PROVISIONS OF THE RESOLUTION" attached hereto. See "RESERVE ACCOUNT INSURANCE POLICY" herein for a description of the reserve account insurance policy which will be on deposit in the Reserve Account following the issuance of the Series 2001 Bonds. Any amounts currently on deposit in the Reserve Account which are freed up as a result of the purchase of the Reserve Account Insurance Policy will be used to pay [all or a portion] of the Prior Notes and the Bank Notes. Disposition of Sales Tax Revenues Pursuant to the Resolution, the County promptly deposits upon receipt from the State the Sales Tax Revenues into the Sales Tax Fund on or before the fifteenth day of each month, in the following manner and in the following order of priority: (1) The County shall deposit in the Interest Account the sum which, together with Investment Earnings and with moneys therein not theretofore allocated to supplement any previous monthly deposit, will be sufficient to pay one-sixth (1/6) of all interest becoming due on the Bonds on the next semi-annual interest payment date. Moneys in the Interest Account shall be used to pay interest on the Bonds as and when the same shall become due, and for no other purpose. All such payments, as provided above, shall include an amount sufficient to pay the fees and charges of the Registrars and the Paying Agents. Such monthly payments shall be increased or decreased proportionately to the extent required to pay interest becoming due each Bond Year, after making allowance for the amounts of money, if any, which will be deposited in the Interest Account out of proceeds from the sale of the Bonds, or which will be on deposit therein from other sources. (2) On a parity with the deposits under paragraph (1) above the County shah next deposit in the Principal Account the sum which, together with Investment Earnings and with moneys therein not theretofore allocated to supplement any previous monthly deposit, will be sufficient to pay one-tweffth (1/12) of all principal maturing on the Bonds which are serial bonds on the next maturity date. Moneys in the Principal Account shall be used to pay the principal of the Bonds as and when the same shall mature, and for no other purpose. Such monthly payments shall be increased or decreased proportionately to the extent required to pay principal becoming due each Bond Year, after making allowance for the amounts of money, if any, which will be on deposit in the Principal Account. 10 (3) On a parity with the deposits under paragraphs (1) and (2) above, the County shall next deposit into the Bond Amortization Account, ff and to the extent required, the sum which, together with Investment Earnings and with moneys therein not theretofore allocated to supplement any previous monthly deposit, will be sufficient to pay one-twelfth (1/12) of the redemption premium, if any, on such Amortization Installment. Moneys in such Bond Amortization Account shall be used to purchase or redeem Bonds which are term bonds in the manner provided in the Resolution, and for no other purpose. (4) The County shall next deposit into the Reserve Account a sum sufficient to maintain therein an amount equal to the Maximum Bond Service Requirement. Any withdrawals from the Reserve Account shall be subsequently restored from the first Pledged Revenues available after all required current payments for the Principal Account, the Interest Account and the Bond Amortization Account, including all deficiencies for prior payments, have been made in full. Moneys in the Reserve Account shall be used only for the purpose of the payment of maturing principal of or interest or Amortization Installments on the Bonds when the other moneys in the Sinking Fund are insufficient therefor, and for no other purpose. However, whenever the moneys on deposit in the Reserve Account exceed the Maximum Bond Service Requirement, such excess may be withdrawn and deposited into the Principal Account, the Interest Account or the Bond Amortization Account, at the discretion of the County. Upon the issuance of any Additional Parity Bonds under the terms, limitations and conditions as provided in the Resolution, the County shall increase the sum required to be accumulated and maintained on deposit in the Reserve Account to be at least equal to the Maximum Bond Service Requirement on all outstanding Bonds and on the Additional Parity Bonds becoming due in any ensuing Bond Year. Such required sum may be paid in full or in part from the proceeds of such Additional Parity Bonds or may be accumulated in equal monthly payments in the Reserve Account over a period of years, not to exceed thirty-six months, from the date of delivery of the issuance of Additional Parity Bonds, as determined by the Supplemental Resolution. In the event moneys in the Reserve Account are accumulated as provided above, (a) the amount in said Reserve Account on the date of delivery of the Additional Parity Bonds shall not be less than the Maximum Bond Service Requirement on all Bonds outstanding on such date and (b) the incremental difference between the Maximum Bond Service Requirement on all Bonds outstanding on the date of dehvery of the Additional Parity Bonds and the Maximum Bond Service Requirement on all such Bonds and the Additional Parity Bonds shall be fifty percent funded upon delivery of the Additional Parity Bonds. (5) Moneys held for the credit of the Bond Amortization Account shall be applied to the retirement of the Term Bonds as follows: (a) Subject to the provisions of subparagraph (b) below, the County shall endeavor to purchase or redeem Term Bonds then outstanding, at the most advantageous price obtainable with reasonable diligence, such price not to exceed the principal of such Term Bonds plus the amount of the redemption premium, if any, which would be payable on the next redemption date to the Holders of such Term Bonds ff such Term Bonds should be called for redemption on such date from moneys in the Bond Amortization Account. The County shall pay the interest accrued on such Term Bonds to the date of redemption or purchase thereof from the Interest Account and the purchase price from the Bond Amortization Account, but no such purchase shall be made by the County within the period of forty-five (45) days immediately preceding any interest payment date on which such Term Bonds are subject to call for redemption except from moneys in excess of the amounts set aside or deposited for the redemption of Term Bonds. As soon as practicable after the 45th day preceding the due date of any such Amortization Installment, the County shall proceed to call for redemption on such due date, by giving notice as provided in the Resolution, Term Bonds of the Series and maturity for which such Amortization Installment was established (except in the case of Term Bonds maturing on 11 an Amortization Installment date) in such amount as shall be necessary to complete the retirement of the unsatisfied balance of such Amortization Installment. (b) Moneys in the Bond Amortization Account shall be applied by the County in each Bond Year to the retirement of the Term Bonds of each Series to the extent of the Amortization Installment, if any, for such Bond Year for the Term Bonds of each such Series then outstanding, plus the applicable redemption premium, and, if the amount available in such Bond Year shall not be sufficient therefor, then in proportion to the Amortization Installment, ff any, for such Bond Year for the Term Bonds of each such Series then outstanding, plus the applicable redemption premium. (6) The balance of any Sales Tax Revenues remaining in the Sales Tax Fund after the above required payments have been made may be transferred to the General Fund of the County and be used for any lawful purpose. (7) The County shall not be required to make any further deposits to any account in the Sinking Fund when the aggregate of the sums deposited in the several accounts in the Sinking Fund equals or exceeds the aggregate principal amount of all Bonds then outstanding and interest then accrued thereon and which shall thereafter accrue thereon to the maturity thereof. Additional Parity Bonds The County may issue additional bonds ("Additional Parity Bonds") from time to time on a parity with the Series 2001 Bonds, the Outstanding 1992 Bonds and the Outstanding 1994 Bonds subject to certain restrictive conditions set forth in the Resolution. Additional Parity Bonds shall only be issued by the County for the construction and acquisition or completion of additional improvements and facilities of the County or refunding the Bonds (in whole or in part) or obhgations which are subordinate thereto. Among other conditions, prior to the issuance of Additional Parity Bonds there shall be filed with the County a certificate of an independent certified public accountant (i) stating that the books and records of the County relating to the collection and receipt of Sales Tax Revenues have been audited by said accountant; (ii) setting forth the amount of Sales Tax Revenues received by the County for any 12 consecutive month period within the 18 consecutive months immediately preceding the date of delivery of such Additional Parity Bonds with respect to which such certification is made; (iii) stating that Sales Tax Revenues received by the County for such 12 month period equal at least 1.35 times the Maximum Bond Service Requirement on all Bonds then outstanding and the Additional Parity Bonds with respect to which such certification is made. See "APPENDIX C - SUMMARY OF CERTAIN PROVISIONS OF THE RESOLUTION - Issuance of Additional PariW Bonds." Subordinated Indebtedness The County may at any time or from time to time issue evidences of indebtedness which are not Additional Parity Bonds payable in whole or in part out of the Pledged Revenues and which may be secured by a pledge of the Pledged Revenues; provided, however, that such pledge shall be, and shall contain an express statement that such obligations are junior and subordinate in all respects to the Bonds as to lien on and source and security for payment from the Pledged Revenues. Books and Records The County wilt keep books and records of the receipt of the Sales Tax Revenues in accordance with generally accepted accounting principles, and the Holders of Bonds shall have the right at all reasonable times to inspect the records, accounts and data of the County relating thereto. 12 Collection of Sales Tax Revenues; No Impairment The County covenants to do all things necessary as required by the Act to maintain the levy and the collection of the Sales Tax Revenues. The pledging of the Pledged Revenues in the manner provided in the Resolution shall not be subject to repeal, modification or impairment by any subsequent ordinance, resolution or other proceedings of the Board. Investments The Construction Fund, the Sales Tax Fund, the Principal Account, the Interest Account, the Reserve Account, the Bond Amortization Account and any other special funds or accounts established in the Resolution and created shall constitute trust funds for the purposes provided in the Resolution for such funds or accounts. All such funds and accounts shall be continuously secured in the manner by which the deposit of public funds are authorized to be secured by the Laws of the State of Florida. Moneys on deposit in the Construction Fund, the Sales Tax Fund and the Sinking Fund, except for the Reserve Account, may be invested and reinvested, to the extent lawful, in Authorized Investments maturing not later than the date on which the moneys therein will be needed. Moneys on deposit in the Reserve Account may be invested and reinvested only in such obligations described in clauses (1) through (4) of the definition of Authorized Investments in the Resolution, provided they mature no later than five (5) years from the date of investment. See APPENDIX C -- SUMMARY OF CERTAIN PROVISIONS OF THE RESOLUTION" attached hereto. Prior to the date of completion of the Project, as certified by the County Representative pursuant to the Resolution, any and all income received by the County from the investment of moneys in the Construction Fund shall be retained in the Construction Fund, except as otherwise provided in the Resolution. After such date of completion of the Project, any and all income received by the County from the investment of moneys in any account or fund created pursuant to the Resolution, except the Reserve Account (to the extent the amount therein is greater than the Maximum Bond Service Requirement), shall be retained in such respective fund or account. Any and all income received by the County from the investment of moneys in the Reserve Account (to the extent the amount therein is greater than the Maximum Bond Service Requirement) shall be deposited in such account of the Sinking Fund as shall be determined by the County. Amendment of Resolution without Consent of Bondholders; Control by Insurer in Case of Event of Default The County may enact one or more Supplemental Resolutions amending certain parts of the Resolution with the written consent of the Insurer and the acknowledgment by said Insurer in heu of Bondholder consent relating to Bonds for which such Insurer has issued a Bond Insurance Pohcy as long as such Insurer has not failed to honor its payment obligations thereunder. Upon filing with the Clerk of evidence of such consent of the Insurer, the County may adopt such Supplemental Resolution. After the adoption by the County of such Supplemental Resolution, notice thereof shall be marled in the same manner as notice of an amendment under the Resolution. Upon the occurrence and continuance of an Event of Default, the Insurer, if such Insurer shall not have defaulted under its Bond Insurance Policy, shall be considered to be the Holder of all Bonds to which its Bond Insurance Policy relates (except for purposes of receipt of notices), and shall be entitled to direct and control the enforcement of all rights and remedies with respect to such Bonds, including, with limitation, any waiver of an Event of Default. 13 SALES TAX REVENUES General The State of Florida levies and collects a sales tax on, among other things, the sales price of each item or article of tangible personal property sold at retail in the State of Florida, subject to certain exceptions and dealer allowances. In 1982, the Florida legislature created the Local Government Half-Cent Sales Tax Program (the "Half-Cent Sales Tax Program") which distributes a portion of the sales tax revenue and money from the State's General Revenue Fund to counties and municipalities that meet strict eligibility requirements. In 1982, when the Half-Cent Sales Tax Program was created, the general rate of sales tax in the State was increased from 4% to 5%, and one-half of the fifth cent was devoted to the Half-Cent Sales Tax Program, thus giving rise to the name "Half-Cent Sales Tax." Although the amount of sales tax revenue deposited into the Half- Cent Sales Tax Program is no longer one-half cent on every dollar of the sales price of an item subject to sales tax, the name "Half-Cent Sales Tax" has continued to be utilized. Since 1993, the proportion of sales tax revenues deposited in the Local Government Half. Cent Sales Tax Trust Fund in the State Treasury (the "Trust Fund") has been constant at 9.653% of all state sales tax. Therefore, 9.653% of the entire sales tax remitted to the State of Florida by each sales tax dealer located within a particular county (the "Half-Cent Sales Tax Revenues") is deposited in the Trust Fund and is earmarked for distribution to the governing body of such county and each participating municipality within that county pursuant to a distribution formula. The Half-Cent Sales Tax Revenues are distributed from the Trust Fund on a monthly basis to participating units of local government in accordance with Part VI, Chapter 218, Florida Statutes (the "Sales Tax Act"). The general rate of sales tax in the State is currently 6%, and therefore, for every dollar of taxable sales price of an item, approximately 0.584 cents is deposited into the Trust Fund. Eligibility To be ehgible to participate in the Half-Cent Sales Tax Program, each municipality and county is required to have: (i) reported its finances for its most recently completed fiscal year to the State Department of Banking and Finance as required by Florida law; (ii) made provisions for annual post audits of financial accounts in accordance with provisions of law; (iii) levied, as shown on its most recent financial report, ad valorem taxes, exclusive of taxes levied for debt service or other special millages authorized by the voters, to produce the revenue equivalent to a millage rate of 3 mills on the dollar based upon 1973 taxable values or, in order to produce revenue equivalent to that which would otherwise be produced by such 3 mill ad valorem tax, to have collected an occupational license tax, utility tax, or ad valorem tax, or any combination of those three sources; (iv) certified that persons in its employ as law enforcement officers meet certain qualifications for employment, and receive certain compensation; (v) certified that person in its employ as firefighters meet certain employment qualifications and are eligible for certain compensation; 14 (vi) certified that each dependent special district that is budgeted separately £rom the general budget of such county or municipality has met the provisions for annual post audit of its financial accounts in accordance with law; and (vii) certified to Department of Revenue that it has complied with certain procedures regarding the establishment of the ad valorem tax millage of the county or municipality as required by law. Although the Sales Tax Act does not impose any limitation on the number of years during which a county' or municipality may receive distributions of the Half-Cent Sales Tax Revenues from the Trust Fund, there may be amendments to the Sales Tax Act in subsequent years imposing additional requirements of eligibility for counties and municipalities participating in the Half-Cent Sales Tax Revenues, or the distribution formula in Section 218.62, Florida Statutes may be revised. To be eligible to participate in the Trust Fund in future years, the County must comply with the financial reporting and other requirements of the Sales Tax Act. Otherwise, the County would lose its Trust Fund distributions for twelve (12) months following a "determination of noncompliance" by the State Department of Revenue. Pursuant to the Resolution, the County has covenanted to take all action necessary or required to continue to entitle the County to receive its portion of the Half- Cent Sales Tax Revenues (i.e., the Sales Tax Revenues) in the maximum amount provided by law and will take no action which will impair or adversely affect its receipt of Sales Tax Revenues. The County has always maintained eligibility to receive the Sales Tax Revenues. Distribution Half-Cent Sales Tax Revenues collected within a county are distributed among such county and the eligible municipalities therein in accordance with the following formula: County's Share (percentage of total Sales Tax Revenues) unincorporated county population + total county population 2/3 incorporated area population 2/3 incorporated area population Municipal Share (percentage of total Sales Tax Revenues) total county population municipality population 2/3 incorporated + area population [Remainder of page intentionally left blank] 15 Distribution Percentages Below are the approximate distribution percentages for the County and for the three municipalities within the County (the City of Naples, the City of Marco Island and the City of Everglades City) for the past five years: State Fiscal Year Percentage of Half-Cent Sales Tax Distribution to Collier County Percentage of Half-Cent Sales Tax Distribution to Municipalities within Collier CounW 1996 89.21% 10.79% 1997 89.43 10.57 1998 85.38 (1) 14.62 (1) 1999 84.86 15.14 2000 85.34 14.66 (1) The decrease in distribution to the County in 1998 was a result of the incorporation of the City of Marco Island in 1997. Source: State of Florida, Department of Revenue "Sales Tax Revenues" is defined in the Resolution to mean the proceeds of the local government half-cent sales tax, as defined and described in, and distributed to the County under Part VI, Chapter 218, Florida Statutes. Historical Receipts of Sales Tax Revenues by the County Fiscal Year Ended September 30 Sales Tax Revenues(i) Percentage Change 1996 $16,031,151 1997 18,086,688 12.82% 1998 18,917,988 4.60 1999 20,973,389 10.86 2000 23,715,339 13.07 (1) The Sales Tax Revenues of the County for the Fiscal Year ended September 30, 2001 are $25,794,562, which is an increase of 8.77% compared to the Sales Tax Revenues received by the County in the prior Fiscal Year. The County's financial statements for such Fiscal Year have not yet been subjected to an independent audit. Source: Collier County Finance Director. [Remainder of page intentionally left blank] 16 Bond Year Ended October i 2OO2 2003 2004 2005 2006 Pro-Forma Debt Service Coverage Pro-Forma Fiscal Debt Annual Year 2000 Sales Service Debt Service(" Tax Revenues Coverage $7,104,009 $23,715,339 3.34x 8,230,371 23,715,339 2.88x 8,232,478 23,715,339 2.88x 8,235,794 23,715,339 2.88x 8,230,742 23,715,339 2.88x (1) Includes actual debt service on the Outstanding 1992 Bonds and the Outstanding 1994 Bonds and the estimated debt service on the Series 2001 Bonds provided by the County's Financial Advisor assuming approximately level annual debt service, based on an estimated issue size of $53,940,000, a true interest cost rate of 4.55%, and a final maturity date of October 1, 2021. The amount of Half-Cent Sales Tax Revenues distributed to the County is subject to increase or decrease due to (i) increases or decreases in the do]Jar volume of taxable sales within the County, (ii) legislative changes relating to the sales tax, which may include changes in the scope of taxable sales, changes in the tax rate and changes in the amount of sales tax revenue deposited into the Trust Fund, (iii) changes in the relative population of unincorporated Collier County and the municipalities in Collier County, which affect the percentage of Half-Cent Sales Tax Revenues distributed to the County, and (iv) other factors which may be beyond the control of the County or the Series 2001 Bondholders, including but not limited to the potential for increased use of electronic commerce and other internet-related sales activity that could have a material adverse impact upon the amount of sales tax collected by the State of Florida and then distributed to the County. Prior to September 11, 2001, the United States was experiencing an economic slowdown. As a result of the terrorist attacks on that date, various segments of the economy in the United States and this region have been disrupted, including, in particular, the tourism industry. The short and long term effect of these conditions and subsequent events could have a material effect on the level of Sales Tax Revenues which could differ significantly from historical receipts performance reflected above. At this time, the full extent of any such disruption and its effect upon the financial condition and operations of the County, in general, and the Sales Tax Revenues, in particular, cannot be predicted with any accuracy. When adopting its budget on September 19, 2001, the County reduced budgeted Sales Tax Revenues by $1,281,600 following reports of reductions in statewide tourism in the aftermath of the events of September 11, 2001. The Sales Tax Revenues included in the adopted budget were $26,210,100, which figure represents 95 percent of the County's reasonably anticipated projected Sales Tax Revenues of $27,589,600. On October 23, 2001, taking into account the events of September 11, 2001, the State Department of Revenue issued revised projections for sales tax revenues for fiscal year 2002 for each county in the State of Florida. In particular, the revised projections for the County estimated a decrease of 5.4 percent in Sales Tax Revenues for fiscal year 2002. Because the County had previously budgeted for a decrease in Sales Tax Revenues, the County's adopted budget Sales Tax Revenues of $26,210,120 are within one half of one percent of the revised projections for Sales Tax Revenues from the State Department of Revenue for the County for fiscal year 2002 of $26,064,661. The County is currently evaluating options to reduce its expenditures in Fiscal Year 2002 and beyond to accommodate any future reductions in Sales Tax 17 Revenues. In any event, the decrease in the Sales Tax Revenues will not impact the ability of the County to pay principal and interest on the Bonds. ESTIMATED SOURCES AND USES OF FUNDS The table that follows summarizes the estimated sources and uses of funds to be derived from the sale of the Series 2001 Bonds: SOURCES: Principal Amount of Series 2001 Bonds Other Legally Available Moneys Less Net Original Issue Discount TOTAL SOURCES USES: Refund Prior Notes [and Bank Notes] Deposit to Construction Fund Costs of Issuance(" TOTALUSES $ (I) Includes municipal bond insurance premium, reserve account insurance policy premium and Underwriters' discount, financial advisory and legal fees and expenses, and miscellaneous costs of issuance. [Remainder of page intentionally left blank] 18 DEBT SERVICE SCHEDULE Bond Year Ended 10/1 Principal Series 2001 Bonds Interest $ 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Annual Debt Service Outstanding 1992 Bonds and Outstanding 1994 Bonds Annual Debt Service TOTALS $ Combined Annual Debt Service $ $ $ $ $ $ $ $ [Remainder of page intentionally left blank] 19 MUNICIPAL BOND INSURANCE The following information under this heading has been furnished by Financial Guaranty Insurance Company (the "Insurer") for use in this Official Statement. Concurrently with the issuance of the Series 2001 Bonds, the Insurer will issue a municipal bond insurance policy (the "Bond Insurance Policy"), the form of which is attached hereto as "APPENDIX D - FORM OF BOND INSURANCE POLICY." The Bond Insurance Policy unconditionally guarantees the payment of that portion of the principal of and interest on the Series 2001 Bonds which has become due for payment, but shall be unpaid by reason of nonpayment by the County. The Insurer will make such payments to State Street Bank and Trust Company, N.A., or its successor as its agent (the "Fiscal Agent"), on the later of the date on which such principal and interest is due or on the business day next following the day on which the Insurer shall have received telephonic or telegraphic notice, subsequently confirmed in writing, or written notice by registered or certified mail, from an owner of Series 2001 Bonds or the Paying Agent of the nonpayment of such amount by the County. The Fiscal Agent will disburse such amount due on any Series 2001 Bond to its owner upon receipt by the Fiscal Agent of evidence satisfactory to the Fiscal Agent of the owner's right to receive payment of the principal and interest due for payment and evidence, including any appropriate instruments of assignment, that all of such owner's rights to payment of such principal and interest shall be vested in the Insurer. The term "nonpayment" in respect of a Series 2001 Bond includes any payment of principal or interest made to an owner of a Series 2001 Bond which has been recovered from such owner pursuant to the United States Bankruptcy Code by a trustee in bankruptcy in accordance with a final, nonappealable order of a court having competent jurisdiction. The Bond Insurance Policy is non-cancellable and the premium will be fully paid at the time of delivery of the Series 2001 Bonds. The Bond Insurance Policy covers failure to pay principal of the Series 2001 Bonds on their respective stated maturity dates or dates on which the same shall have been duly called for mandatory sinking fund redemption, and not on any other date on which the Series 2001 Bonds may have been otherwise called for redemption, accelerated or advanced in maturity, and covers the failure to pay an installment of interest on the stated date for its payment. Generally, in connection with its insurance of an issue of municipal securities, the Insurer requires, among other things, (i) that it be granted the power to exercise any rights granted to the holders of such securities upon the occurrence of an event of default, without the consent of such holders, and that such holders may not exercise such rights without the Insurer's consent, in each case so long as the Insurer has not failed to comply with its payment obligations under its insurance policy; and (ii) that any amendment or supplement to or other modification of the principal legal documents be subject to the Insurer's consent. The specific rights, if any, granted to the Insurer in connection with its insurance of the Series 2001 Bonds are set forth in the description of the principal legal documents appearing elsewhere in this Official Statement. Reference should be made as well to such description for a discussion of the circumstances, ff any, under which the County is required to provide additional or substitute credit enhancement, and related matters. This Official Statement contains a section regarding the ratings assigned to the Series 2001 Bonds and reference should be made to such section for a discussion of such ratings and the basis for their assignment to the Series 2001 Bonds. Reference should be made to the description of the County for a discussion of the ratings, if any, assigned to such entity's outstanding parity debt that is not secured by credit enhancement. See "RATINGS" herein. The Bond Insurance Policy is not covered by the Property/Casualty Insurance Security Fund specified in Article 76 of the New York Insurance Law or by the Florida Insurance Guaranty Association (Florida Insurance Code, §§ 631.50 et seq.). 20 The Insurer is a wholly-owned subsidiary of FGIC Corporation (the "Corporation"), a Delaware holding company. The Corporation is a subsidiary of General Electric Capital Corporation ("GE Capital"). Neither the Corporation nor GE Capital is obligated to pay the debts of or the claims against the Insurer. The Insurer is a monoline financial guaranty insurer domiciled in the State of New York and subject to regulation by the State of New York Insurance Department. As of June 30, 2001, the total capital and surplus of the Insurer was approximately $1.181 billion. The Insurer prepares financial statements on the basis of both statutory accounting principles and generally accepted accounting principles. Copies of such financial statements may be obtained by writing to the Insurer at 125 Park Avenue, New York, New York 10017, Attention: Communications Department (telephone number: 212-312-3000) or to the New York State Insurance Department at 25 Beaver Street, New York, New York 10004-2319, Attention: Financial Condition Property/Casualty Bureau (telephone number: 212-480-5187). THE INFORMATION RELATING TO THE INSURER CONTAINED ABOVE HAS BEEN FURNISHED BY THE INSURER. NO REPRESENTATION IS MADE BY THE COUNTY OR THE UNDERWRITERS AS TO THE ACCURACY OR ADEQUACY OF SUCH INFORMATION OR THAT THERE HAS NOT BEEN ANY MATERIAL ADVERSE CHANGE IN SUCH INFORMATION SUBSEQUENT TO THE DATE OF SUCH INFORMATION. NEITHER THE COUNTY NOR THE UNDERWRITERS MADE ANY INVESTIGATION INTO THE FINANCIAL CONDITION OF THE INSURER, AND NO REPRESENTATION IS MADE AS TO THE ABILITY OF THE INSURER TO MEET ITS OBLIGATIONS UNDER THE BOND INSURANCE POLICY. RESERVE ACCOUNT INSURANCE POLICY Concurrently with the issuance of the Series 2001 Bonds, the Insurer will issue its Municipal Bond Debt Service Reserve Account Insurance Policy (the "Reserve Account Insurance Policy") for deposit into the Reserve Account. A general description of the Insurer's financial condition is contained under the heading "MUNICIPAL BOND INSURANCE" herein. A form of the Reserve Account Insurance Policy is attached hereto as "APPENDIX E - FORM OF RESERVE ACCOUNT INSURANCE POLICY." The following information under this heading has been furnished by the Insurer for use in this Official Statement. The Reserve Account Insurance Policy unconditionally guarantees the payment of that portion of the principal of and interest on the Bonds which has become due for payment, but shall be unpaid by reason of nonpayment by the County; provided that the aggregate amount paid under the Reserve Account Insurance Policy may not exceed the maximum amount set forth in the Reserve Account Insurance Policy ($ ). The Insurer will make such payments to the Paying Agents for the Bonds on the later of the date on which such principal and interest is due or on the business day next following the day on which the Insurer shall have received telephonic or telegraphic notice subsequently confirmed in writing or written notice by registered or certified mail from the Paying Agent of the nonpayment of such amount by the County. The term "nonpayment" in respect of a Bond includes any payment of principal or interest made to an owner of a Bond which has been recovered from such owner pursuant to the United States Bankruptcy Code by a trustee in bankruptcy in accordance with a final nonappea]able order of a court having competent jurisdiction. The Reserve Account Insurance Policy is non-cancellable and the premium will be fully paid at the time of delivery of the Series 2001 Bonds. The Reserve Account Insurance Policy covers failure to pay principal of the Bonds on their respective stated maturity dates, or dates on which the same shall have been called for mandatory sinking fund redemption, and not on any other date on which the Bonds may have been accelerated, and covers the failure to pay an installment of interest on the stated date for its payment. The Reserve Account Insurance Policy shall terminate on the 21 earlier of the scheduled final maturity date of the Bonds or the date on which no Bonds are outstanding under the Resolution. Generally, in connection with its issuance of a Reserve Account Insurance Policy, the Insurer requires, among other things, (i) that, so long as it has not failed to comply with its payment obhgations under the Reserve Account Insurance Policy, it be granted the power to exercise any remedies available at law or under the authorizing document other than (A) acceleration of the Bonds or (B) remedies which would adversely affect holders in the event that the County fails to reimburse the Insurer for any draws on the Reserve Account Insurance Pohcy; and (ii) that any amendment or supplement to or other modification of the principal legal documents be subject to the Insurer's consent. The specific rights, ff any, granted to the Insurer in connection with its issuance of the Reserve Account Insurance Policy are set forth in the Resolution. Reference should be made to the Resolution for a discussion of the circumstances, if any, under which the County is required to provide additional or substitute credit enhancement, and related matters. The Reserve Account Insurance Policy is not covered by the Property/Casualty Insurance Security Fund specified in Article 76 of the New York Insurance Law or by the Florida Insurance Guaranty Association (Florida Insurance Code, §§ 631.50 et seq.). THE INFORMATION RELATING TO THE INSURER CONTAINED ABOVE HAS BEEN FURNISHED BY THE INSURER. NO REPRESENTATION IS MADE BY THE COUNTY OR THE UNDERWRITERS AS TO THE ACCURACY OR ADEQUACY OF SUCH INFORMATION OR THAT THERE HAS NOT BEEN ANY MATERIAL ADVERSE CHANGE IN SUCH INFORMATION SUBSEQUENT TO THE DATE OF SUCH INFORMATION. NEITHER THE COUNTY NOR THE UNDERWRITERS HAS MADE ANY INVESTIGATION INTO THE FINANCIAL CONDITION OF THE INSURER, AND NO REPRESENTATION IS MADE AS TO THE ABILITY OF THE INSURER TO MEET ITS OBLIGATIONS UNDER THE RESERVE ACCOUNT INSURANCE POLICY. INVESTMENT POLICY The moneys held in the funds and accounts under the Resolution may only be invested in Authorized Investments (as defined in the Resolution). The investment of surplus funds is currently governed by the provisions of the County's Ordinance No. 87-65 and Resolution No. 95-552 which authorize investments for surplus public funds in the permitted investments described in Section 218.415, Florida Statutes. Pursuant to Resolution No. 95-552, the Clerk of the Circuit Court (the "Clerk") has established a written investment policy for the such surplus funds. The investment policy establishes guidelines as to the type, maturity, composition and risk relating to the County's investment portfolio. Permitted investments pursuant to such investment policy include the following: o Florida Local Government Surplus Trust Fund (State Board of Administration ("SBA")); US Government Securities - Direct Obligations; US Federal Agencies - Backed by Full Faith and Credit of US Government; US Federal Instrumentalities - US Federal Agency Securities Not Backed by Full Faith and Credit of US Government, except for Student Loan Marketing Association; Certificates of Deposit - Collateralized with US Government Securities or Federal Agencies; Repurchase Agreements; 22 9~ 10. 11. '13. :m-m Fixed Income Mutual Funds - Collateralized with US Government Securities or Federal Agencies; Domestic Bankers Acceptances - Rated "AA" or higher, and inventory based; Prime Commercial Paper - Rated "A-I" and "P-l," and backed by a letter of credit rated "AA" or higher; Tax-Exempt Obligations - Rated "AA" or higher and issued by state or local governments; Now Account - Fully collateralized in accordance with Chapter 280, Florida Statutes (limited to Depository Bank/Concentration Bank); Variable Rate Securities only if the rate is a straight floating rate that is set in a direct, as opposed to inverse, relationship to a single index; and Mortgage Securities (CMOs) only ff they are: a. Issued by US Federal Agencies or US Federal Instrumentalities, b. Pass the Federal Financial Investment Examination Council (FFIEC) test at time of purchase, and c. Have an average life of five (5) years or less and have an absolute final maturity of no more than fifteen (15) years at zero PSA. The term "zero PSA" means that all interest and principal payments are guaranteed to be made by the stated final maturity assuming no prepayments. Specifically prohibited investments include the following: Interest only strips of mortgaged backed securities; Leveraged bonds; Structured notes or financings other than mortgage securities that meet the provisions of the investment pohcy (permit callable and step up coupons); Variable rate securities that set a rate based on an inverse relationship to an index; and Variable rate debt that sets a rate based on more than a single index. The County continues to hold various U.S. Government agency securities, including Federal Home Loan Mortgage Corporation and Federal National Mortgage Association collateralized mortgage obligations that were purchased in 1993. At September 30, 2001, the fair market value of these investments was approximately $5.9 million, which is 1% above cost. The objective of the investment policy is to match investment cash flow and maturity with known cash needs and anticipated cash flow requirements (i.e., match assets to habilities) to the extent possible. Investment of funds shall have final maturities of not more than five (5) years, except for: 2. 3. 4. 5. 6. SBA - no stated final maturity; Certificates of Deposit - 1 Year; Repurchase Agreements - 90 Days; Bankers Acceptances - 120 Days; Prime Commercial Paper - 120 Days; Fixed Income Mutual Funds - no stated final maturity. However, underlying US Government Securities and Federal Agencies have average maturity of 1 year; Mortgage Securities - average life of 5 years or less and have an absolute final maturity of no more than 15 years at zero PSA; and US Government Securities and Federal Agencies deposited into an escrow account in connection with the refunding of a County bond issue can have a final maturity of more than 5 years. 23 Mortgage securities shall not be used to match liabilities that are reasonably definable as to amount and disbursement date. Mortgage securities can only be used to invest funds associated with reserves or liabilities that are not associated with a specifically identified cash flow schedule. Mortgage securities can be used to prudently enhance the return on the portfolio. Any and all exceptions to the investment policy require a vote of the majority of Board. Furthermore, the Board may revise the aforementioned investment pohcy from time to time. LEGAL MATTERS Certain legal matters in connection with the issuance of the Series 2001 Bonds are subject to an approving legal opinion of Nabors, Giblin & Nickerson, P.A., Tampa, Florida, Bond Counsel, whose approving opinion (a form of which is attached hereto as "APPENDIX F - PROPOSED FORM OF BOND COUNSEL OPINION") will be available at the time of delivery of the Series 2001 Bonds. Certain legal matters will be passed on for the County by David C. Weigel, Esq., County Attorney, and Bryant, Miller and Olive, P.A., Tampa, Florida, Disclosure Counsel. Bond Counsel has not been engaged to, nor has it undertaken to, review (1) the accuracy, completeness or sufficiency of this Official Statement or any other offering material relating to the Series 2001 Bonds; provided, however, that Bond Counsel will render an opinion to the Underwriters of the Series 2001 Bonds (upon which opinion only the Underwriters may rely) relating to the fairness of the presentation of certain statements contained herein under the heading "TAX EXEMPTION" and certain statements which summarize provisions of the Resolution, the Series 2001 Bonds, and federal tax law, and (2) the compliance with any federal or state law with regard to the sale or distribution of the Series 2001 Bonds. LITIGATION There is no pending or, to the knowledge of the County, any threatened litigation against the County of any nature whatsoever which in any way questions or affects the validity of the Series 2001 Bonds, or any proceedings or transactions relating to their issuance, sale, execution, or delivery, or the adoption of the Resolution, or the pledge of the Pledged Revenues. Neither the creation, organization or existence, nor the title of the present members of the Board, or other officers of the County is being contested. The County and five individual County Commissioners are defendants in a lawsuit filed on June 21, 2001, by Aquaport, L.C., a Florida limited hability company, Norman C. Burke and James Allen in the United States District Court for the Middle District of Florida in a case styled Aquaport, L.C., et al. v. Collier County, et al., Case No. 2:01-CV-341-FTM-29DNF. The suit seeks both equitable and monetary relief and arises from the County's decision on May 22, 2001 to revoke the site development plan and building permit previously issued to Aquaport, L.C., for a 10 story, 68 unit hotel. The County and the five individual County Commissioners responded to the initial complaint with a motion to dismiss. Thereafter, the plaintiffs filed a first amended complaint and the County and the five individual County Commissioners have again moved to dismiss that complaint. The first amended complaint asserts claims under 42 U.S.C. § 1983 against the County Commissioners individually and against the County for alleged deprivations of procedural and substantive due process in connection with the revocation of the site development plan and building permit. In addition, Aquaport, L.C., has sued for equitable estoppel, claiming that it had vested rights in the building permit and the right to construct the hotel building in accordance with the previously approved site development plan. Aquaport, L.C., also seeks a declaratory judgment as to whether it is necessary for it to file a petition for certiorari and, in the alternative, relief for a 24 petition for writ of certiorari. Aquaport, L.C., claims that it has damages for a loss of commitment to lease the proposed hotel at a profit of $1,000,000 per year and claims other damages in the form of increased construction costs and additional financing charges and other carrying costs including interest. Although no exact damage amount is set forth in the first amended complaint, it is the County's understanding that Aquaport, L.C., is claiming in excess of $10,000,000 in damages, with most of those damages being based upon alleged lost profits from the alleged commitment to lease the proposed hotel. Finally, Mr. Burke and Mr. Allen are claiming an unspecified amount of emotional distress damages and the plaintiffs are also claiming attorneys' fees. The County denies liability in this case. The County also denies that the plaintiffs are entitled to the relief they demand. At this time, however, the County is unable to predict whether the plaintiffs will be successful in this action, and ff plaintiffs are successful, the County is unable to predict how its potential liability, if any, might effect the financial condition of the County. However, whether or not the plaintiffs are successful, any potential liability will not affect the County's ability to repay the principal and interest on the Series 2001 Bonds. The County experiences other claims, litigation, and various legal proceedings which individually are not expected to have a material adverse effect on the operations or financial condition of the County, but may, in the aggregate, have a material impact thereon. In the opinion of the County Attorney, however, except for the htigation described in the preceding paragraph, the County will either successfully defend such actions or otherwise resolve such matters without any material adverse consequences on the financial condition of the County. [We understand that both federal and state yield burning class actions have been settled in substance. We need to understand and potentially disclose any remaining procedural requirements.] DISCLOSURE REQUIRED BY FLORIDA BLUE SKY REGULATIONS Pursuant to Section 517.051, Florida Statutes, as amended, no person may directly or indirectly offer or sell securities of the County except by an offering circular containing full and fair disclosure of all defaults as to principal or interest on its obligations since December 31, 1975, as provided by rule of the Florida Department of Banking and Finance (the "Department"). Pursuant to Rule 3E-400.003, Florida Administrative Code, the Department has required the disclosure of the amounts and types of defaults, any legal proceedings resulting from such defaults, whether a trustee or receiver has been appointed over the assets of the County, and certain additional financial information, unless the County believes in good faith that such information would not be considered material by a reasonable investor. The County is not and has not been in default on any bond issued since December 31, 1975 which would be considered material by a reasonable investor. TAX EXEMPTION Opinion of Bond Counsel In the opinion of Bond Counsel, the form of which is included as "APPENDIX F - PROPOSED FORM OF BOND COUNSEL OPINION" attached hereto, the interest on the Series 2001 Bonds is excludable from gross income and is not a specific item of tax preference for federal income tax purposes under existing statutes, regulations, rulings and court decisions. However, interest on the Series 2001 Bonds is taken into account in determining adjusted current earnings for purposes of computing the alternative minimum tax imposed on corporations pursuant to the Internal Revenue Code of 1986, as amended (the "Code"). Failure by the County to comply subsequently to the issuance of the Series 2001 Bonds with certain requirements of the Code, 25 regarding the use, expenditure and investment of Series 2001 Bonds proceeds and the timely payment of certain investment earnings to the Treasury of the United States, may cause interest on the Series 2001 Bonds to become includable in gross income for federal income tax purposes retroactive to theft date of issuance. The County has covenanted in the Resolution to comply with all provisions of the Code necessary to, among other things, maintain the exclusion from gross income of interest on the Series 2001 Bonds for purposes of federal income taxation. In rendering its opinion, Bond Counsel has assumed continuing compliance with such covenants. Internal Revenue Code of 1986 The Code contains a number of provisions that apply to the Series 2001 Bonds, including, among other things, restrictions relating to the use or investment of the proceeds of the Series 2001 Bonds and the payment of certain arbitrage earnings in excess of the "yield" on the Series 2001 Bonds to the Treasury of the United States. Noncompliance with such provisions may result in interest on the Series 2001 Bonds being included in gross income for federal income tax purposes retroactive to their date of issuance. Collateral Tax Consequences Except as described above, Bond Counsel will express no opinion regarding the federal income tax consequences resulting from the ownership of, receipt or accrual of interest on, or disposition of, the Series 2001 Bonds. Prospective purchasers of Series 2001 Bonds should be aware that the ownership of Series 2001 Bonds may result in other collateral federal tax consequences. For example, ownership of the Series 2001 Bonds may result in collateral tax consequences to various types of corporations relating to (1) denial of interest deduction to purchase or carry such Series 2001 Bonds, (2) the branch profits tax, and (3) the inclusion of interest on the Series 2001 Bonds in passive income for certain Subchapter S corporations. In addition, the interest on the Series 2001 Bonds may be included in gross income by recipients of certain Social Security and Railroad Retirement benefits. PURCHASE, OWNERSHIP, SALE OR DISPOSITION OF THE SERIES 2001 BONDS AND THE RECEIPT OR ACCRUAL OF THE INTEREST THEREON MAY HAVE ADVERSE FEDERAL TAX CONSEQUENCES FOR CERTAIN INDIVIDUAL AND CORPORATE BONDHOLDERS, INCLUDING, BUT NOT LIMITED TO, THE CONSEQUENCES REFERRED TO ABOVE. PROSPECTIVE BONDHOLDERS SHOULD CONSULT WITH THEIR TAX SPECIALISTS FOR INFORMATION IN THAT REGARD. Florida Taxes In the opinion of Bond Counsel, the Series 2001 Bonds and the income thereon are exempt from all present intangible personal property taxes imposed pursuant to Chapter 199, Florida Statutes. Other Tax Matters Interest on the Series 2001 Bonds may be subject to state or local income taxation under applicable state or local laws in other jurisdictions. Purchasers of the Series 2001 Bonds should consult their own tax advisors as to the income tax status of interest on the Series 2001 Bonds in their particular state or local jurisdiction. During recent years, legislative proposals have been introduced in Congress, and in some cases enacted, that altered certain federal tax consequences resulting from the ownership of obligations that are similar to the Series 2001 Bonds. In some cases, these proposals have contained 26 10B provisions that altered these consequences on a retroactive basis. Such alterations of federal tax consequences may have affected the market value of obligations similar to the Series 2001 Bonds. From time to time, legislative proposals are pending which could have an effect on both the federal tax consequences resulting from ownership of the Series 2001 Bonds and their market value. No assurance can be given that additional legislative proposals will not be introduced or enacted that would or might apply to, or have an adverse effect upon, the Series 2001 Bonds. Tax Treatment of Original Issue Discount Bond Counsel is further of the opinion that the difference between the principal amount of the Series 2001 Bonds maturing __ through , inclusive and on __ (collectively the "Discount Bonds") and the initial offering price to the public (excluding bond houses, brokers or similar persons or organizations acting in the capacity of Underwriters or wholesalers) at which price a substantial amount of such Discount Bonds of the same maturity was sold constitutes original issue discount which is excludable from gross income for federal income tax purposes to the same extent as interest on the Series 2001 Bonds. Further, such original issue discount accrues actuarially on a constant interest rate basis over the term of each Discount Bond and the basis of each Discount Bond acquired at such initial offering price by an initial purchaser thereof will be increased by the amount of such accrued original issue discount. The accrual of original issue discount may be taken into account as an increase in the amount of tax-exempt income for purposes of determining various other tax consequences of owning the Discount Bonds, even though there will not be a corresponding cash payment. Owners of the Discount Bonds are advised that they should consult with their own advisors with respect to the state and local tax consequences of owning such Discount Bonds. Tax Treatment of Bond Premium The difference between the principal amount of the Series 2001 Bonds maturing on __ through ., inclusive and on __ (collectively, the "Premium Bonds") and the initial offering price to the public (excluding bond houses, brokers or similar persons or organizations acting in the capacity of underwriters or wholesalers) at which price a substantial amount of such Premium Bonds of the same maturity was sold constitutes to an initial purchaser amortizable bond premium which is not deductible from gross income for Federal income tax purposes. The amount of amortizable bond premium for a taxable year is determined actuarially on a constant interest rate basis over the term of each Premium Bond. For purposes of determining gain or loss on the sale or other disposition of a Premium Bond, an initial purchaser who acquires such obligation in the initial offering to the public at the initial offering price is required to decrease such purchaser's adjusted basis in such Premium Bond annually by the amount of amortizable bond premium for the taxable year. The amortization of bond premium may be taken into account as a reduction in the amount of tax-exempt income for purposes of determining various other tax consequences of owning such Premium Bonds. Owners of the Premium Bonds are advised that they should consult with their own advisors with respect to the state and local tax consequences of owning such Premium Bonds. RATINGS Standard & Poors Ratings Group ("S&P") and Moody's Investor's Service, Inc. ("Moody's") have assigned their municipal bond ratings of "AAA" and "Aaa," respectively, to the Series 2001 Bonds with the understanding that upon dehvery of the Series 2001 Bonds, the Bond Insurance Policy will be issued by the Insurer. In addition, S&P and Moody's have assigned underlying ratings of "AA-" and "Al," respectively, without giving any regard to such Bond Insurance Policy. The ratings reflect only the views of said rating agencies and an explanation of the ratings may be obtained only from said rating agencies. There is no assurance that such ratings will continue for any given period of time or that they will not be lowered or withdrawn entirely by the rating 27 agencies, or any of them, if in their judgment, circumstances so warrant. A downward change in or withdrawal of any of such ratings, may have an adverse effect on the market price of the Series 2001 Bonds. FINANCIAL ADVISOR The County has retained William R. Hough & Co., Naples, Florida, as Financial Advisor in connection with the County's financing plans and with respect to the authorization and issuance of the Series 2001 Bonds. The Financial Advisor is not obligated to undertake and has not undertaken to make an independent verification or to assume responsibility for the accuracy, completeness, or fairness of the information contained in the Official Statement. The Financial Advisor did not participate in the underwriting of the Series 2001 Bonds. The Financial Advisor may receive a fee for bidding investments for certain proceeds of the Series 2001 Bonds. AUDITED FINANCIAL STATEMENTS The General Purpose Financial Statements of the County for the fiscal year ending September 30, 2000, and report thereon of KPMG LLP (the "Independent Certified Public Accountant") are attached hereto as "APPENDIX B - AUDITED FINANCIAL STATEMENTS FOR FISCAL YEAR ENDED SEPTEMBER 30, 2000." Such statements speak only as of September 30, 2000. The Independent Certified Public Accountants have consented to the use thereof herein and have performed various procedures relating to the provision of such consent. The Series 2001 Bonds are payable solely from the Pledged Revenues as described in the Resolution and herein and the Series 2001 Bonds are not otherwise secured by, or payable from, the general revenues of the County. The General Purpose Financial Statements are presented for general information purposes only. UNDERWRITING The Series 2001 Bonds are being purchased by Salomon Smith Barney Inc., A.G. Edwards & Sons, Inc., and Raymond James & Associates, Inc. (collectively, the "Underwriters") at an aggregate purchase price of $. (which includes net original issue discount of $ and Underwriters' discount of $ The Underwriters obligations are subject to certain conditions precedent contained in a contract of purchase entered into with the County, and it will be obligated to purchase all of the Series 2001 Bonds ff any Series 2001 Bonds are purchased. The Series 2001 Bonds may be offered and sold to certain dealers (including dealers depositing such Series 2001 Bonds into investment trusts) at prices lower than such public offering prices, and such public offering prices may be changed, from time to time, by the Underwriters. CONTINGENT FEES The County has retained Bond Counsel, the Financial Advisor and Disclosure Counsel with respect to the authorization, sale, execution and delivery of the Series 2001 Bonds. Payment of the fees of such professionals and an underwriting discount to the Underwriters are each contingent upon the issuance of the Series 2001 Bonds. 28 ENFORCEABILITY OF REMEDIES The remedies available to the owners of the Series 2001 Bonds upon an event of default under the Resolution and the Bond Insurance Policy are in many respects dependent upon judicial actions which are often subject to discretion and delay. Under existing constitutional and statutory law and judicial decisions, including specifically the federal bankruptcy code, the remedies specified by the Resolution, the Series 2001 Bonds and the Bond Insurance Policy may not be readily available or may be hmited. The various legal opinions to be delivered concurrently with the delivery of the Series 2001 Bonds, including Bond Counsel's approving opinion, will be quahfied, as to the enforceabihty of the remedies provided in the various legal instruments, by limitations imposed by bankruptcy, reorganization, insolvency or other similar laws affecting the rights of creditors enacted before of after such delivery. [See "APPENDIX C - SUMMARY OF CERTAIN PROVISIONS OF THE RESOLUTION" attached hereto for a description of events of default and remedies.] CONTINUING DISCLOSURE The County has covenanted for the benefit of the Series 2001 Bondholders to provide certain financial information and operating data relating to the County and the Series 2001 Bonds in each year, and to provide notices of the occurrence of certain enumerated material events. The County has agreed to file annual financial information and operating data and its audited financial statements with each nationally recognized municipal securities information repository then approved by the Securities and Exchange Commission (the 'NRMSIRs'), as well as any state information depository that is established in the State (the 'SID'). Currently, there are no such SIDs. The County has agreed to file notices of certain enumerated material events, when and if they occur, with the NRMSIRs or the Municipal Securities Rulemaking Board, and with the SIDs, if any. The specific nature of the financial information, operating data, and of the type of events which trigger a disclosure obligation, and other details of the undertaking are described in "APPENDIX G - FORM OF CONTINUING DISCLOSURE CERTIFICATE" attached hereto. The Continuing Disclosure Certificate shall be executed by the County prior to the issuance of the Series 2001 Bonds. These covenants have been made in order to assist the Underwriters in complying with the continuing disclosure requirements of Rule 15c2-12 promulgated by the Securities and Exchange Commission (the "Rule"). With respect to the Series 2001 Bonds, no party other than the County is obligated to provide, nor is expected to provide, any continuing disclosure information with respect to the Rule. The County has never failed to comply with any prior agreements to provide continuing disclosure information pursuant to the Rule. ACCURACY AND COMPLETENESS OF OFFICIAL STATEMENT The references, excerpts, and summaries of all documents, statutes, and information concerning the County and certain reports and statistical data referred to herein do not purport to be complete, comprehensive and definitive and each such summary and reference is qualified in its entirety by reference to each such document for full and complete statements of all matters of fact relating to the Series 2001 Bonds, the security for the payment of the Series 2001 Bonds and the rights and obligations of the owners thereof and to each such statute, report or instrument. Any statements made in this Official Statement involving ma~ters of opinion or of estimates, whether or not so expressly stated are set forth as such and not as representations of fact, and no 29 representation is made that any of the estimates will be realized. Neither this Official Statement nor any statement that may have been made verbally or in writing is to be construed as a contract with the owners of the Series 2001 Bonds. The appendices attached hereto are integral parts of this Official Statement and must be read in theft entirety together with all foregoing statements. AUTHORIZATION OF OFFICIAL STATEMENT The execution and dehvery of this Official Statement has been duly authorized and approved by the County. At the time of delivery of the Series 2001 Bonds, the County will furnish a certificate to the effect that nothing has come to their attention which would lead it to believe that the Official Statement (other than information herein related to the Insurer, the Bond Insurance Policy, the reserve account insurance policy, DTC, the book-entry only system of registration and the information contained under the caption "TAX EXEMPTION" as to which no opinion shall be expressed), as of its date and as of the date of delivery of the Series 2001 Bonds, contains an untrue statement of a material fact or omits to state a material fact which should be included therein for the purposes for which the Official Statement is intended to be used, or which is necessary to make the statements contained therein, in the light of the circumstances under which they were made, not misleading. BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA By:. Chairman, Board of County Commissioners Collier County, Florida 30 lOB ' Im APPENDIX A GENERAL INFORMATION REGARDING COLLIER COUNTY, FLORIDA The following information concerning Collier County, Florida (the "County") has been supplied by the County and is included only for purposes of supplying general information regarding the County. The Refunding Bonds are secured by the Pledged Revenues as described in the Official Statement. General Information The County was established in 1923 by the legislature of the State from portions of Lee and Monroe Counties. Its territorial limits, as they presently exist, contain approximately 2,026 square miles. In terms of land area, it is the largest county in the State. The County is located on the southwest coast of the Florida peninsula directly west of the Miami-Fort Lauderdale area. The County has a U.S. Census 2000 population of 251,377. Principal industries within the County include wholesale and retail trade, tourism, agriculture, forestry, fishing, cattle ranching and construction. The 2000 U.S. Census showed an increase in the population of the County of 65% between the years 1990 and 2000. Board of County Commissioners The Board of County Commissioners (the "Board") is the principal legislative and governing body of the County. The Board consists of five County Commissioners; one from each of the five districts elected for terms of four years. All of the County Commissioners are residents of the County. The current members of the Board and their expiration of terms of office are: Commissioner Office Term Expires James D. Carter, Ph.D. Jim Coletta Fred W. Coyle Donna Fiala Tom Henning Chairman Vice Chairman Commissioner Commissioner Commissioner November, 2002 November, 2004 November, 2002 November, 2004 November, 2004 County Manager The chief administrative official of the County is the County Manager. This official is directly responsible to the Board for administration and operation of four administrative divisions under the Board and for execution of all Board policies. The County Manager directs the administrative divisions for Community Services, Public Services, Public Works and Support Services. The County Manager is also responsible to the Board for the preparation of budgets and for the control of expenditures of departments under his supervision throughout the budget year. Budget Process The Budget Director, as the County's Budget Officer, begins the budget process each February for the ensuing fiscal year (October I to September 30) with the distribution of budget request forms and instructions to departments and division heads. County division heads and elected officers submit theft proposed expenditures beginning in April for compilation by the Budget A-1 Officer no later than July 1 of each year and each submission is matched against available revenues. A balanced, proposed budget is presented to the Board for review within 15 days of receipt of an assessed value certification from the County's Property Appraiser which is due by July 1. A tentative budget is thereupon adopted within 15 days. Subsequent to public hearings, a final budget is adopted. The final budget for the fiscal year ended September 30, 2002 was adopted by the Board on September 19, 2001. Final millage rates are adopted, usually by late September, and the County's Tax Collector prepares tax bills for mailing on or after November 1. Upon valid adoption, all expenditures in the budget constitute appropriations, and amendments to the budget can be made only in accordance with the provisions of Chapter 129, Florida Statutes, as amended, and such chapter provides that expenditures in excess of total fund budgets are unlawful. Annual Audit Florida law requires that an annual post audit of each county's accounts and records be completed within six months of the end of each fiscal year by a firm of independent certified pubhc accountants retained and paid for by the county. The County retained the firm of KPMG LLP to undertake the audit for the fiscal year ended September 30, 2000. The audit report for fiscal year 2000 which ended September 30, 2000 was completed by KPMG LLP and is included as APPENDIX B attached to this Official Statement. Population The County has experienced rapid population growth in recent decades. The following table presents historical and projected population growth for the County, the State, and the United States for the period of 1960 to 2020: POPULATION TRENDS Population Population United Population County Percentage State Percentage States Percentage Population Increase Population Increase Population Increase 1960 15,753 --- 4,951,560 --- 179,323,175 --- 1970 38,040 141.5% 6,791,418 37.1% 203,302,031 13.4% 1980 85,971 126.0 9,746,961 43.5 226,504,825 11.4 1990 152,099 76.9 12,938,071 32.7 250,410,000 10.6 2000 251,377 65.2 15,982,378 23.5 274,634,000 9.7 2010' 297,800 18.4 18,121,300 13.4 297,716,000 8.4 2020* 372,500 25.1 20,725,000 14.4 322,742,000 8.4 *Estimates on County and State population use medium estimates of population growth. Source: Collier County, Florida; Bureau of Census; and the University of Florida, College of Business Administration, Bureau of Economic and Business Research, Division of Population Studies. Most of the growth of Collier County is due to migration. As of April 1, 1999, the estimate}] median age of the County's population was 44.2 years according to the 2000 Florida Statistical Abstract, University of Florida. The majority of the population is over the age of 18, with the age category 15-44 comprising 34% of the overall population. A-2 COLLIER COUNTY EMPLOYMENT BY MAJOR INDUSTRY September 30, 2000 Industry Hotels and Other Lodging Health Services Business Services Finance, Insurance and Real Estate Amusement and Recreation Service Services - Other Services: Eating and Drinking Places Food Stores Auto Dealers and Service Stations Home Furmture and Furnishings Retail Trade - Other Apparel and Accessory Stores General Merchandise Stores Building Hardware and Garden Retail Trade: Firms Employee Count(l) 67 4,127 458 8,214 610 5,967 944 5,839 138 3,343 999 4,153 3,216 31,643 454 6,172 147 4,247 123 1,899 238 1,268 380 2,292 191 1,434 25 2,093 73 1,313 1,631 20,718 Federal Government 21 620 State Government 43 849 Local Government 2__~1 8,342 Government 85 9,811 Agriculture, Forestry and Fisheries 394 6,113 Construction 1,130 10,823 Manufacturing 219 2,970 Transportation, Communication and Public Utilities 256 2,175 Wholesale Trade 451 2,601 Mining 5 36 Other 2,455 24,718 Total 7:387 86:890 (1) Average number of people employed in 2000. Source: Collier County Comprehensive Annual Financial Report for Fiscal Year ended September 20, 2000; Florida Department of Labor & Employment Security; Bureau of Labor Market Information ES-202 Report. A-3 Year 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 Source: COLLIER COUNTY EMPLOYMENT (1990-1999) State of County Florida Labor Unemployment Unemployment Force Employment Unemployment Rate Rate 72,944 69,063 3,881 5.3 5.9 74,564 68,784 5,780 6.6 7.3 75,484 68,339 7,145 8.9 8.2 78,654 72,078 6,576 8.5 7.0 80,566 73,979 6,577 8.2 6.8 81,500 75,839 5,661 6.9 5.4 83,140 78,316 4,824 5.8 5.1 87,526 83,115 4,411 5.0 4.8 92,044 88,224 3,820 4.2 4.3 93,644 90,114 3,530 3.8 3.9 U.S. Department of Labor, Bureau of Labor Statistics; Division of Employment Security, Department of Commerce, State of Florida; and Florida Department of Labor and Employment Security, Bureau of Labor Market Information; 2000 Florida Statistical Abstract, University of Florida. [Remainder of page intentionally left blank] A-4 BUILDING PERMIT ACTIVITIES IN COLLIER COUNTY (1991-2000) Year Single Multi- Residential Family Units Family Units Valuation(l) 1991 1,664 1,588 $ 255,605 1992 1,949 2,396 402,147 1993 1,702 1,957 385,337 1994 1,964 2,358 449,254 1995(2) 1,966 2,402 501,797 1996 2,318 2,585 447,563 1997 2,718 3,324 567,883 1998 2,804 4,040 826,199 1999 3,765 3,777 931,599 2000 4,065 3,905 1,188,310 (1) (2) Valuation in thousands of dollars. Estimated. 2000 Florida Statistical Abstract, University of Florida; Years 1991 through 2000; 2000 University of Florida Bureau of Economic and Business Research, Building Permit Activity in Florida. Agriculture Agriculture is a dominant factor in the economy of the County. Rainfall averages about 52 inches annually with most of the precipitation occurring during the late spring and summer. The high yearly rainfall and year-round mild temperature enable agriculture to be a productive sector of the County economy. The agricultural industry represents seven percent of the workforce. Farming activities are located approximately 40 miles inland primarily centered around the community of Immokalee. Major crops include tomatoes, peppers, cucumbers, melons and citrus. Beef cattle are also a significant farming commodity. Tourism Tourism is a major factor in the economy of the County. Visitors to the County enjoy its Gulf of Mexico beaches, golf, tennis and other attractions. Everglades National Park, the Umted States' only subtropical National Park, located near Naples, comprises a substantial portion of the County. Collier-Seminole Park and Corkscrew Swamp are also located nearby. Salt water fishing in the Gulf of Mexico, as well as fresh water fishing, makes the many lakes and waterways popular vacation spots. The County is regarded as one of the largest shelling areas in the United States. Transportation The County is served by U.S. Highway 41 (otherwise known as the Tamiami Trail) and Interstate 75, which links Naples to the east coast of Florida and intersects U.S. Highway 27, providing access to the Florida Turnpike. Interstate 75 also provides access to the County from the North. Greyhound Bus Lines connects the County to all points within the State. Air service is available at the Naples Airport owned by the City of Naples and covers an area of approximately 650 acres. The airport has two lighted 5,000 feet hard surfaced runways, each 150 feet wide. Commuter airhnes offer regularly scheduled flights to Miami and Tampa. Air service at A-5 the Southwest International Airport near Fort Myers, 35 miles north of Naples, reaches many major cities. In addition, the County owns and operates three public airports: the Marco Island Executive Airport and the Immokalee and Everglades City Airparks. Educational System The County school system serves approximately 32,000 students in 33 schools. The public schools provide a varied adult education program and a special program for pre-school children. There are several private and parochial schools in the County offering classes from kindergarten through the twelfth grade. Edison Community College's main campus in Fort Myers, with a branch campus in Naples, offers technical training as well as college preparation for students. Although not located within the County, Florida Gulf Coast College, the tenth college in the State University System, is operating in Lee County, immediately north of the County. Medical Facilities Naples Community Hospital, a non-profit, private corporation provides health services to the residents of the County. It opened as a 50-bed facility in 1956, financed exclusively by contributions from members of the community. Since 1956, Naples Community Hospital has grown to encompass approximately 422,000 square feet and include two six-story towers that house Naples Community Hospital's 384 licensed beds and patient care ancillary services and a two-story support services wing located between the two towers. Hospital services are also provided in the Carpenter-Briggs Radiation Therapy Center located across the street from Naples Community Hospital, at the Golden Gate Urgent Care Center located in leased space approximately seven miles from Naples Community Hospital, and in several other outpatient facilities that provide urgent care, rehabilitation, wellness and infusion services. The Cleveland Clinic operates a hospital in the northern portion of the County. The Colher County Health Department operates in every community in the County under the direction of a licensed physician and with a staff of trained speciahsts, including public health workers, nurses, sanitarians and clinical psychologists. [Remainder of page intentionally left blank] A-6 108 COLLIER COUNTY FINANCIAL AND ECONOMIC DATA (1991-2000) Per Bank Fiscal Percent Capita Deposits Unemployment Year Populationa) Increase Income(1) (000%)(2) Rate(1) 1991 161,600 6.3% $27,412 $2,086,219 6.6% 1992 168,500 4.3 28,012 2,067,215 8.9 1993 174,664 3.5 29,307 2,097,133 8.5 1994 180,540 3.4 30, 201 2,707,107 8.2 1995 186,641 3.4 N/A 2,892,389 6.9 1996 197,400 5.8 30,201 3,112,346 5.8 1997 202,903 2.7 30,906 3,463,731 5.9 1998 210,095 3.5 32,878 3,767,516 4.6 1999 219,685 4.6 34,830 4,102,784 3.8 2000 229,821 4.6 36,210 4,658,978 3.8 N/A = Data not currently available Sources: (1) Collier County Comprehensive Annual Financial Report for Fiscal Year ending September 30, 2000. Population figures are estimates used by the County on an annual basis. Actual population according to the 2000 United States Census was 251,377. (2) Florida Bankers Association. [Remainder of page intentionally left blank] A-7 lOft Assessed Valuation The following table shows the assessed value and taxable value for operating millage in each of the past nine years. TOTAL ASSESSED AND TAXABLE VALUE IN COLLIER COUNTY (1992-2001) Ratio of County Taxable County Taxable Taxable Value Fiscal ' Value Real Value Personal Total Total To Total Year ProperW Only Property Only Taxable Value(l) AssessedValue(2) Assessed Value 2001 $32,057,961,136 $1,336,930,733 $33,395,002,460 $41,333,321,441 80.79% 2000 26,493,401,264 1,248,512,604 27,742,021,485 33,902,799,963 81.82 1999 23,271,327,045 1,150,774,033 24,422,201,235 29,830,939,079 81.86 1998 20,304,971,514 1,037,538,724 21,342,594,299 25,777,151,470 82.79 1997 18,547,873,169 981,119,415 19,529,075,510 23,436,330,545 83.33 1996 17,146,475,680 936,566,144 18,083,131,561 21,751,280,540 83.14 1995 16,038,210,161 892,359,888 16,930,661,056 20,463,371,228 82.74 1994 15,130,183,723 851,954,071 15,982,193,801 19,387,178,081 82.44 1993 14,506,009,883 806,965,166 15,313,053,072 18,440,257,462 83.04 1992 13,792,228,634 754,068,231 14,546,382,399 17,505,449,830 83.10 (1) (2) These figures include Centrally Assessed property. Just Value is the Market or Assessed value. From this you subtract exemptions, classified agricultural property and capped homestead value to arrive at taxable value. Source: Collier County Property Appraiser's Office. [Remainder of page intentionally left blank] A-8 COLLIER COUNTY DEBT STATEMENT AS OF SEPTEMBER 30, 2000 Direct, Overlapping And Underlying Debt Collier County Direct Debt 1996 Public Parks GO Bonds 1973 Race Track Certificates 1992 Capital Improvement Refunding Revenue Bonds 1994 Capital Improvement Refunding Revenue Bonds 1995 Road Improvement Revenue Refunding Bonds 1996 Guaranteed Entitlement Refunding Revenue Bonds 1997 Special Obhgation Revenue Bonds 1997 Naples Park Area Stormwater Improvement Assessment Bonds State Revolving Fund Loan CS120597070 State Revolving Fund Loan CS120597090 State Revolving Fund Loan CS120597100 Bank of America Line of Credit Commercial Paper Loans Payable Capitalized Lease Obligations Arbitrage Rebate Liability Accrued Compensated Absences 1982 Goodland Water and Sewer Revenue Bonds 1990 Collier County Sewer Assessment Bonds 1992 Water and Sewer Revenue Bonds 1994 Water and Sewer Refunding Revenue Bonds 1994 Taxable Water and Sewer Refunding Revenue Bonds 1999A Water and Sewer Refunding Revenue Bonds 1999B Water and Sewer Refunding Revenue Bonds Total Direct Debt General Obligation Debt $2,295,000 $2,295,000 Non-Self Supporting Debt Self- Supporting Debt $1,000,000 6,345,000 26,570,000 4,215,000 1,040,000 5,320,000 4,256,232 11,223,000 822,345 143,470 10,283,081 1,625,000 9,824,390 12,225,852 1,318,320 113,000 490,000 1,675,000 38,955,000 17,635,000 6,490,000 21,905,000 $71,218,398 $112,256,562 Overlapping School Board Debt Certificates Of Participation, Series 1992, 1994, 1995 School Bonds, Series 1997A and 1998A Total Overlapping Debt Underlying Debt City Of Naples 1971 Improvement Revenue Bonds 1991 Water and Sewer Revenue Refunding Bonds 1992 Water and Sewer Refunding And Improvement Bonds 1992-A Water and Sewer Revenue Refunding Bonds 1993 Public Service Tax Revenue Refunding Bonds 1993 Public Service Tax Revenue Refunding Bonds (City Dock Funds) $136,145,000 12,550,000 $0 $148,695,000 130,000 3,099,560 $0 7,570,000 13,575,926 1,479,540 159,422 A-9 State Revolving Fund Subordinate Loan State Revolving Fund Subordinate Loan (Stormwater Fund) 1997 Public Service Tax Revenue Bonds 1997 Public Service Tax Revenue Bonds (Tennis Fund Allocation) 1998 Public Service Tax Revenue Bonds 1998 Tax Increment Financing Revenue Bonds 2000 General Obhgation Bonds City Of Everglades 1981 Water Revenue Bonds 1973 Sewer Revenue Bonds 1971 Sewer Revenue Bonds Total Underlying Debt $8,460,000 1,990,000 2,102,927 22,896,879 2,134,247 640,000 3,000,000 501,000 13,000 160,000 $8,460,000 $ 7,322,487 $52,130,014 Total Direct, Overlapping And Underlying Debt $10,755,000 $227,235,885 $164,386,576 Collier County, Florida, Comprehensive Annual Report for the Fiscal Year ended September 30, 2000 and Comprehensive Annual Financial Reports for the City of Naples and Everglades, each dated September 30, 2000; Notes to the Financial Statements dated June 30, 2001 for the School Board of Collier County, Florida. [Remainder of page intentionally left blank] A-10 COLLIER COUNTY, FLORIDA COMPARATIVE RATIOS OF BONDED DEBT TO TOTAL ASSESSED VALUATION AND PER CAPITA INDEBTEDNESS 2000 U.S. Census Population Total Assessed Valuation 2001 Direct General Obhgation Debt a) As a Percent of Assessed Valuation b) Per Capita Direct and Overlapping General Obhgation Debt a) As a percent of Assessed Valuation b) Per Capita Direct Non-Self Supporting Revenue and Direct General Obligation Debt a) As a percent of Assessed Valuation b) Per Capita Direct and Overlapping General Obhgation and Non-Self Supporting Revenue Debt a) As a percent of Assessed Valuation b) Per Capita 108 251,377 $41,333,321,441 $2,295,000 0.001% $9.13 $2,295,000 0.001% $9.13 $73,513,398 0.18% $292.44 $222,208,398 0.54% $883.96 [Remainder of page intentionally left blank] A-11 The following table contains the property tax rates for the tax years 1991 through 2000. COLLIER COUNTY, FLORIDA PROPERTY TAX RATES - ALL DIRECT AND OVERLAPPING GOVERNMENTS(I) (1991-2000) (Unaudited) COLLIER COUNTY OTHER Special Debt Capital Fiscal General Revenue Service Pr~ects School Independent Year Fund Fund Funds Fund Total District Districts Total 1991 3.3502 0.6637 0.1378 1.0000 5.1517 8.2500 1.5718 14.9735 1992 3.3295 0.7664 0.1126 0.6580 4.8665 7.9570 1.4629 14.2864 1993 3.2580 0.7726 0.1094 0.5474 4.6874 8.0000 1.4455 14.1329 1994 3.6729 0.7823 0.1106 0.0000 4.5658 8.0860 1.5648 14.2166 1995(2) 3.6028 0.6834 0.1062 0.0000 4.3924 8.3227 1.5028 14.2179 1996 3.4918 0.7091 0.0989 0.0000 4.2998 8.6000 1.5353 14.4351 1997 3.6838 0.7604 0.0452 0.0000 4.4894 8.4298 1.5941 14.5133 1998 3.5540 0.6689 0.0420 0.0000 3.5540 8.5173 1.4801 13.5514 1999 3.5086 0.6419 0.0355 0.0000 3.5086 7.7661 1.4654 12.7401 2000 3.5050 0.6624 0.0318 0.0000 3.5050 7.7334 1.4607 12.6991 (1) (2) Basis for property tax rates is 1 mill per $1,000 of assessed value. Property is assessed as of January I and taxes based on those assessments are levied according to the tax rate in effect that tax year and become due on November 1. Therefore, assessments and tax levies apphcable to a certain tax year are collected in the fiscal year ending during the following calendar year. Beginning with fiscal year 1995 the millage rates for capital projects are included in the General Fund millage rate. Source: Collier County Comprehensive Annual Financial Report for Fiscal Year ending September 30, 2000. [Remainder of page intentionally left blank] A-12 APPENDIX B AUDITED FINANCIAL STATEMENTS FOR FISCAL YEAR ENDED SEPTEMBER 30, 2000 lOB APPENDIX C SUMMARY OF CERTAIN PROVISIONS OF THE RESOLUTION APPENDIX D FORM OF BOND INSURANCE POLICY APPENDIX E FORM OF RESERVE ACCOUNT INSURANCE POLICY APPENDIX F PROPOSED FORM OF BOND COUNSEL OPINION EXHIBIT E 10B "'"'- FORM OF CONTINUING DISCLOSURE CERTIFICATE 10B CONTINUING DISCLOSURE CERTIFICATE This Continuing Disclosure Certificate (the "Disclosure Certificate") is executed and delivered by Collier County, Florida (the "Issuer") in connection with the issuance of its $. Capital Improvement Revenue Bonds, Series 2001 (the "Bonds"). The Bonds are being issued pursuant to Resolution No. 85-107 adopted by the Board of County Commissioners of the Issuer on April 30, 1985, as amended and supplemented, and as particularly supplemented by Resolution No. adopted by the Board of County Commissioners of the Issuer on November 27, 2001, (collectively, the "Resolution"). SECTION 1. PURPOSE OF THE DISCLOSURE CERTIFICATE. This Disclosure Certificate is being executed and dehvered by the Issuer for the benefit of the Holders and Beneficial Owners of the Bonds and in order to assist the Participating Underwriters in complying with the continuing disclosure requirements of Securities and Exchange Commission Rule 15c2-12. SECTION 2. DEFINITIONS. In addition to the definitions set forth in the Resolution which apply to any capitahzed term used in this Disclosure Certificate, unless otherwise defined in this Section, the following capitalized terms shall have the following meanings: "Annual Report" shall mean any Annual Report provided by the Issuer pursuant to, and as described in, Sections 3 and 4 of this Disclosure Certificate. "Beneficial Owner" shall mean any person which (a) has the power, directly or indirectly, to vote or consent with respect to, or to dispose of ownership of, any Bonds (including persons holding Bonds through nominees, depositories or other intermediaries), or (b) is treated as the owner of any Bonds for federal income tax purposes. "Dissemination Agent" shall mean the Issuer, or any successor Dissemination Agent designated in writing by the Issuer and which has filed with the Issuer a written acceptance of such designation. "Listed Events" shall mean any of the events listed in Section 5(a) of this Disclosure Certificate. "National Repository" shall mean any Nationally Recognized Municipal Securities Information Repository for purposes of the Rule. The National Repositories currently approved by the Securities and Exchange Commission are set forth in Exhibit B. "Participating Underwriters" shall mean the original underwriters of the Bonds required to comply with the Rule in connection with offering of the Bonds. "Repository" shall mean each National Repository and each State Repository. "Rule" shall mean the continuing disclosure requirements of Rule 15c2-12 adopted by the Securities and Exchange Commission under the Securities Exchange Act of 1934, as the same may be amended from time to time. "State" shall mean the State of Florida. "State Repository" shall mean any public or private repository or entity designated by the State as a state information depository for the purpose of the Rule and recognized as such by the Securities and Exchange Commission. As of the date of this Certificate, there is no State Repository. 10B SECTION 3. PROVISION OF ANNUAL REPORTS. (a) The Issuer shall, or shall cause the Dissemination Agent to, not later than each April 30th, commencing April 30, 2002 with respect to the report for the 2001 fiscal year, provide to each Repository an Annual Report which is consistent with the requirements of Section 4 of this Disclosure Certificate. The Annual Report may be submitted as a single document or as separate documents comprising a package, and may cross-reference other information as provided in Section 4 of this Disclosure Certificate; provided that the audited financial statements of the Issuer may be submitted separately from the balance of the Annual Report and later than the date required above for the filing of the Annual Report if they are not available by that date provided, further, in such event unaudited financial statements are required to be delivered as part of the Annual Report in accordance with Section 4(a) below. If the Issuer's fiscal year changes, it shall give notice of such change in the same manner as for a Listed Event under Section 5(c). (b) Not later than fifteen (15) Business Days prior to the date set forth in (a) above, the Issuer shall provide the Annual Report to the Dissemination Agent (if other than the Issuer). If the Issuer is unable to provide to the Repositories an Annual Report by the date required in subsection (a), the Issuer shall send a notice to (i) each National Repository or the Municipal Securities Rulemaking Board, and (ii) the State Repository in substantially the form attached as Exhibit A. (c) The Dissemination Agent shall: (i) determine each year prior to the date for providing the Annual Report the name and address of each National Repository and the State Repository, if any; and (ii) if the Dissemination Agent is other than the Issuer, file a report with the Issuer certifying that the Annual Report has been provided pursuant to this Disclosure Certificate, stating the date it was provided and listing all the Repositories to which it was provided. SECTION 4. CONTENT OF ANNUAL REPORTS. The Issuer's Annual Report shall contain or include by reference the following: (a) the audited financial statements of the Issuer for the prior fiscal year, prepared in accordance with generally accepted accounting principles as promulgated to apply to governmental entities from time to time by the Governmental Accounting Standards Board. If the Issuer's audited financial statements are not available by the time the Annual Report is required to be filed pursuant to Section 3(a), the Annual Report shall contain unaudited financial statements in a format similar to the financial statements contained in the final Official Statement dated , 2001 (the "Official Statement"), and the audited financial statements shall be fried in the same manner as the Annual Report when they become available. (b) updates to the following historical financial information and operating data presented in tabular form in the Official Statement entitled "Distribution Percentages" and "Historical Receipts of Sales Tax Revenues by the County." The information provided under Section 4(b) may be included by specific reference to other documents, including official statements of debt issues of the Issuer or related public entities, which have been submitted to each of the Repositories or the Securities and Exchange Commission. If the document included by reference is a final official statement, it must be available from the Municipal Securities Rulemaking Board. The Issuer shall clearly identify each such other document so included by reference. SECTION 5. REPORTING OF SIGNIFICANT EVENTS. (a) Pursuant to the provisions of this Section 5, the Issuer shall give, or cause to be given, notice of the occurrence of any of the following events with respect to the Bonds, if material: 1. principal and interest payment dehnquencies; 2. non-payment related defaults; unscheduled draws on the debt service reserves reflecting financial difficulties; 4. unscheduled draws on credit enhancements reflecting financial difficulties; 5. substitution of credit or hquidity providers, or their failure to perform; 6. adverse tax opinions or events affecting the tax-exempt status of the Bonds; 7. modifications to rights of the holders of the Bonds; 8. Bond calls (other than scheduled mandatory redemption); 9. defeasances; 10. release, substitution, or sale of property securing repayment of the Bonds; and 11. ratings changes. (b) Whenever the Issuer obtains knowledge of the occurrence of a Listed Event, the Issuer shall promptly determine if such event would be material under applicable federal securities laws; provided, however, that any event under clauses 4, 5, 6, 10 and 11 above shall always be deemed to be material. (c) If the Issuer determines that knowledge of the occurrence of a Listed Event would be material under applicable federal securities laws, the Issuer shall promptly file a notice of such occurrence with (i) each National Repository or the Municipal Securities Rulemaking Board, and (fi) the State Repository. SECTION 6. TERMINATION OF REPORTING OBLIGATION. The Issuer's obligations under this Disclosure Certificate shall terminate upon the legal defeasance, prior redemption or payment in full of all of the Bonds or if the Rule is repealed or no longer in effect. If such termination occurs prior to the final maturity of the Bonds, the Issuer shall give notice of such termination in the same manner as for a Listed Event under Section 5(c). SECTION 7. DISSEMINATION AGENT. The Issuer may, from time to time, appoint or engage a Dissemination Agent to assist it in carrying out its obhgations under this Disclosure Certificate, and may discharge any such Dissemination Agent, with or without appointing a successor Dissemination Agent. The Dissemination Agent shall not be responsible in any manner for the content of any notice or report prepared by the Issuer pursuant to this Disclosure Certificate. The initial Dissemination Agent shall be the Issuer. lOB SECTION 8. AMENDMENT; WAIVER. Notwithstanding any other provision of this Disclosure Certificate, the Issuer may amend this Disclosure Certificate, and any provision of this Disclosure Certificate may be waived, provided that the following conditions are satisfied: (a) If the amendment or waiver relates to the provisions of Sections 3(a), 4, or 5(a), it may only be made in connection with a change in circumstances that arises from a change in legal requirements, change in law, or change in the identity, nature or status of the Issuer, or the type of business conducted; (b) The undertaking, as amended or taking into account such waiver, would, in the opinion of nationally recognized bond counsel, have complied with the requirements of the Rule at the time of the original issuance of the Bonds, after taking into account any amendments or interpretations of the Rule, as well as any change in circumstances; and (c) The amendment or waiver either (i) is approved by the holders or Beneficial Owners of the Bonds in the same manner as provided in the Resolution for amendments to the Resolution with the consent of holders or Beneficial Owners, or (ii) does not, in the opinion of nationally recognized bond counsel, materially impair the interests of the holders or Beneficial Owners of the Bonds. In the event of any amendment or waiver of a provision of this Disclosure Certificate, the Issuer shall describe such amendment in the next Annual Report, and shall include, as applicable, a narrative explanation of the reason for the amendment or waiver and its impact on the type (or in the case of a change of accounting principles, on the presentation) of financial information or operating data being presented by the Issuer. In addition, if the amendment relates to the accounting principles to be followed in preparing financial statements, (i) notice of such change shall be given in the same manner as for a Listed Event under Section 5(c), and (ii) the Annual Report for the year in which the change is made should present a comparison (in narrative form and also, ff feasible, in quantitative form) between the financial statements as prepared on the basis of the new accounting principles and those prepared on the basis of the former accounting principles. SECTION 9. ADDITIONAL INFORMATION. Nothing in this Disclosure Certificate shall be deemed to prevent the Issuer from disseminating any other information, using the means of dissemination set forth in this Disclosure Certificate or any other means of communication, or including any other information in any Annual Report or notice of occurrence of a Listed Event, in addition to that which is required by this Disclosure Certificate. If the Issuer chooses to include any information in any Annual Report or notice of occurrence of a Listed Event in addition to that which is specifically required by this Disclosure Certificate, the Issuer shall have no obligation under this Certificate to update such information or include it in any future Annual Report or notice of occurrence of a Listed Event. SECTION 10. DEFAULT. In the event of a failure of the Issuer to comply with any provision of this Disclosure Certificate, any holder or Beneficial Owner of the Bonds may take such actions as may be necessary and appropriate, including seeking mandamus or specific performance by court order, to cause the Issuer to comply with its obligations under this Disclosure Certificate; provided, however, the sole remedy under this Disclosure Certificate in the event of any failure of the Issuer to comply with the provisions of this Disclosure Certificate shall be an action to compel performance. A default under this Disclosure Certificate shall not be deemed an Event of Default under the Resolution. SECTION 11. DUTIES, IMMUNITIES AND LIABILITIES OF DISSEMINATION AGENT. The Dissemination Agent shall have only such duties as are specifically set forth in this Disclosure Certificate, and the Issuer agrees to indemnify and save the Dissemination Agent, its officers, directors, employees and agents, harmless against loss, expense and liabilities which it may incur arising out of or in the exercise or performance of its powers and duties hereunder, including the costs and expenses (including attorneys fees) of defending against any claim of liabihty, but excluding habflities due to the Dissemination Agent's negligence or wilful misconduct. The obligations of the Issuer under this Section shall survive resignation or removal of the Dissemination Agent and payment of the Bonds. [Remainder of page intentionally left blank] lOB SECTION 12. BENEFICIARIES. This Disclosure Certificate shall inure solely to the benefit of the Issuer, the Dissemination Agent, the Participating Underwriters and holders and Beneficial Owners from time to time of the Bonds, and shall create no rights in any other person or entity. Dated ,2001 COLLIER COUNTY, FLORIDA By: Chairman of the Board of County Commissioners 6 EXHIBIT A NOTICE OF FAILURE TO FILE ANNUAL REPORT 10B Name of Issuer: Name of Bond Issue: Date of Issuance: Collier County, Florida Capital Improvement Revenue Bonds, Series 2001 ,2001 NOTICE IS HEREBY GIVEN that the Issuer has not provided an Annual Report with respect to the above-named Bonds as required by Sections 3 and 4(b) of the Continuing Disclosure Certificate dated ,2001. The Issuer anticipates that the Annual Report will be filed by Dated: COLLIER COUNTY, FLORIDA By: Name: Title: Exhibit A- 1 EXHIBIT B 10B Nationally Recognized Municipal Securities Information Repositories approved by the Securities and Exchange Commission: Bloomberg Municipal Repository 101 Business Park Drive Skillman, NJ 08558 Phone: (609) 279-3225 Fax: (609) 279-5962 Emafl: Munis@Bloomberg.com FI Interactive Data Attn: NRMSIR 100 Wilhams Street New York, NY 10038 Phone: (212) 771-6999 Fax: (212) 771-7390 (Secondary Market Information) (212) 771-7391 (Primary Market Information) Email: NRMSIR@FTID.com Standard & Poor's J.J. Kenny Repository 55 Water Street 45th Floor New York, NY 10041 Phone: (212) 438-4595 Fax: (212) 438-3975 Email: nrta sir_repository@sandp.com DPC Data Inc. One Executive Drive Fort Lee, NJ 07024 Phone: (201) 346-0701 Fax: (201) 947-0107 Email: nrmsir@dpcdata.com A hst of names and addresses of all designated Nationally Information Repositories as of any point in time is available w ww.sec.gov/info/Tnunicipal/nr~nsir, ht~n. Recognized by visiting Municipal Securities the SEC's website at j:\bonds\4399-00\cdc 1.doc November 26. 2001 Exhibit A-2 EXHIBIT F lOB FORM OF DEBT SERVICE RESERVE FUND POLICY AGREEMENT NOV ~6 21~1 12:48 FR I'R¢-LEG~L 212 312 32?4 TO 918132S10129 P.02/04 DEBT SERVICE RI~SERVE FUND POLICY AGREEMENT , of December 21, 2001, by and bctw ,e~ Collier County, Florida dated as ,, AGR.EEMENT ............ Company (the Insurer'). (the "Issucr") and. F.inancml oum-ar~ m~u,,,,,,-,- r ., In consiclcrarion of the i~-'~'~ce by the Insurer of its Municipal Bond Debt Service Rescrve Fund Policy (thc "Rcs~,'e Policy") with respect to the Issuer's Capital Improvement Revenue Bonds, Series 2001, together with any parity obligations heretofore or hereafter issued pursuant to thc hereinafer defined "Authorizing Document" and ~ecured by the same reserve account (the "Bonds"), issued under Resolution lqo. $5-107 adopted by thc Issuer on April 30, 1985, as am~ded & supplemented, authorizing the issuance of the Bonds (thc ,,Authorizing Document") and thc Issuer's payment to the Insurer of thc insurance premium for the Reserve Policy, the Insurer and the Issuer hereby covenant aud agree as follows: 1. Upon any payment by thc Insurer under the Reserve Policy, the Insurer shall furnish to thc Issuer written instructions as to thc manner in which repayment of amounts owed to the Insurer as s result of such payment shall be made. 2.The Issuer sh .P Y ....... ;-,cuffed bv the insurer aha sn~u p .~ Policy and relatcO reaso~aVie exp~x~, ,,, - thereon at a rate equal to the lower of (i) the prime rate of Morgan Guaranty Trust Company of New York in effect from time to tlmc plus 2% per annum and (ii) the highest ~te permitted by law. 3. Repayment of draws, shall enjoy the same priority as thc obligation to m~i,~t~in and refill the reserve fund and the repayment of expenses and interest shall be subordinate to the obligation to maintain and refill the Reserve Account (as defined in the Resolution). 4. Payment of draws, expenses and the interest thereon (collectively, "Policy Costs") shall commence in the frrst month following each draw, and ~ach such monthly payment shall be in an amount at l~st equal tn 1/12th of thc aggregate of Policy Costs related to such ch~w. 5. Amounts paid to the Insurer shall be credited ftrst to interest due under the Reserve Policy and hereundea:, then to the expenses due hereunder and then to principal due under the Reserve Policy and hereunder. As and to the extent that payments are made to the Insurer on account of principal due under the Reserve Policy and hereunder, the coverage under the Reserve Policy will be increased by a like amount. 6. If the Issuer shall fail to repay any Policy Costs in accordance with the requiremenu.of the Authorizing Document and this Agreement, the Insurer shall be entitled to exercise any and all remedies avaBable at law or under the Authorizing Document other than (i) acceleration of the maturity of the Bonds or (ii) remedies which would adversely affect Bondholders. 7. T~ Issuer shall ~aln the ~lece~i~tY for a claim upon the Reserve Policy and provide notice to the Insurer in aeeor,4;,~ee with the terms of the Reserve Policy at least two business days prior to each date upon which interest or principal is dne on the Bonds. 8. All cash and investments in the reserve fund shall be utilized for m~Mng required transfers to the debt service fund for payment of debt service on the Bonds before making any draws on any alternative credit instrument. Repayment of any Policy Costs shall be NOV 26 i:)l~l 12:48 FR MRC-LEGAL 212 3i2 32?4 TO 918i32810i29 p.I~L3/I~4 II. 12. 14. 15. 16. 10B made prior to replenishraent of any such cash amounts. Draws on all alternative credit insuumen~s on which there is available coverage shall be made on a pro rata basis (calculated by reference to coverage then available under each such alternative credit instrument) after applying available cash and investments in the reserve fund. Repayment of policy Costs and reimbursement of' amounts with respect to alternative credit instruments shall be made on a pro rata basis (calculated by reference to the coverage then available under each such aitcrnative credit instrument) prior to reple~i,hment of any cash draws on the reserve fund. The Authorizing Document shall not be modified or amended pursuant to Section 25 or 26 thereof without the prior written consent of the Insurer. The Authorizing Document shall not be discharged until all Policy Costs owing to Financial Ouaranty shall have been paid in full. As security for the Issuer's repayment obligations with respect to thc Reserve Policy, to thc extent that thc Authorizing Document pledges or grants a security interest in any revenues or collateral of the Issuer (or other obhgor) as security for the Bonds, the Issuer hereby pledges and grants a security interest in all such revenues and collateral, subordinate only to that o£the Bondholders. The rate covenant and the additio~l bonds test (in each case, ii' applicable) in the Authon'~ing Document sb~ll be c~lculated with at least one times coverage of'thc Issuer's obligations with respect to repayment of' Pohcy Costs then due and owing. Ftuthcrmore, no additional bonds may be issued under the Authorizing Document without the Insurer's prior written consent if any Policy Costs arc past due and owin$ to the Insurer. The Issuer shall provide Financial Guaranty with the following information: (a) Budget for each year as soon as the same becomes available and ~nnual audited financial statements, within 180 days after the end of its fiscal year. Official statement or similar disclosure document, if any, prepared in connection with the issuance of additional debt. (c) Notice of' the redemptior, other than mandatory sinking fund redemption, of any' of the Bonds. (d) Such additional information as Financial Guaranty may reasonably request from time to time. Notices to the Ins~er shall be sent to the following address (or such other address as thc Insurer may desilp'ate in writing): Financial Guaranty Insurance Company, 125 Park Avenue, New York, New York 1001 ?, AUention: Risk Management. This Agreement may be executed i~ counterparts, each of which alone and all of which together shall be deemed one original Agreement. If any one or more of the al~eements, provisions or terms of' this Agreement ,hall be for any reason whatsoever held invalid, then such agreements, provisions or terms shall be deemed severable from the rern,i,~ing at~..ements, provisions or terms of this Agreement' and shall in no way affect the .,ralidity or enforceability oi' the other provisions of this NOU 1'7. 26 2~ above. 12:48 FR M~u-,---,~ 212 312 3274 TO 918132810129 p.04/84 10B All capitalized terms used h~rc~n and not otherwise defined shall lmvc the meanir~gs ascribed to them in thc Authorizing ~t. This AI~'eement and thc fights and obligations of thc parties of th: Agreement shall be governed by and cotsstmcd and interpreted in accordance with Florida l~w. IN WITNESS WI-I~KEOF, die parties hereto have set their hands as of the date writte~ Collier County, Florida By: ~ ~ Nan--: .... - ard of County T~tle: Chau'mam ~.o . Comllnssloners Guaranty Insurance Company By: __.-------- -- Name: __ Title: ~-~--------~ PubtkF~uance%pf-p[lot\wo~ g%comm~2001 Apr'D~%'vI"~C°lli~'Sm'~- R~viscd TOTAL PAGE.04 **