Loading...
HomeMy WebLinkAboutMINUTES - 03011994 - 1.67 I , r TO: BOARD OF:SUPERVISORS CONTRA COSTA FROM: KENNETH J. CORCORAN,AUDITOR-CONTROLLER COUNTY DATE: March 1, 1994 SUBJECT: Refund County of Contra Costa Open Space and Park Bonds 1974 for Co. Service Area R-8 SPECIFIC REQUEST(S)OR RECOMMENDATION(S)8:BACKGROUND AND JUSTIFICATION Recommended Action: AUTHORIZE the Board of Supervisors to refund the outstanding general obligation Contra Costa County Open Space and Park Bonds-1974 for County Service Arca R-8,by adoption of the following: 1. Resolution authorizing issuance of Contra Costa County Service Area R-8 1994 Park and Open Space Refunding Bonds. 2. Bond Purchase Agreement, by and between the County of Contra Costa and Sutro&Co., dated as of March 1, 1994. i A 3. Paying Agent Agreement,by and between the County of Contra Costa and Bank of America.National Trust and Savings Association,dated March 1, 1994. 4. Preliminary Official Statement,dated March 1994. Financial impact: There will be no financial impact on the County's general fund. Refunding Bonds, like original bonds, are general obligation bonds which allow for a property tax levy within County Service Area R-8 to meet debt service requirements. Entire benefit of refunding will inure to property owners. Background: These actions provide for the refunding of the outstanding general obligation bonds with respect to County Service Arca R-8. Sutro&Co. has determined that the refunding can generate property owner savings at current market rates. ' CONTINUED ATTACHMENT:_YES SIGNATURE: _RECOMMENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOARD COMMTI"TEE APPROVE OTHER SIGNATURES(S): ACTION OF BOARD ON_ I ?r 9 APPROVED AS RECOMMENDED_&OTHER_ VOTE OF SUPERVISORS UNANIMOUS(ABSENT. _ ) I HEREBY CERTIFY THAT TIIIS IS A TRUE. AYES: NOES: _ AND CORRECT COPY OF AN ACTION TAKEN ABSENT: _ ABSTAIN: _ AND ENTERED ON THE MINUTES OF TI IF.130ARD OF SUPERVISORS ONTHE DATE SHOWN. Contact: Stephen Ybarra (646-2225) ATTESTED_ cc: CAO PHIL BATCIIELOR,CLERK OF THE BOARD OF SUPERVISORS AND COUNTY ADMINISTRATOR BY DEPUTY RESOLUTION NO. 94/119 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY, OF CONTRA COSTA, CALIFORNIA, AUTHORIZING THE ISSUANCE OF NOT TO EXCEED $4,600,000 AGGREGATE PRINCIPAL AMOUNT OF COUNTY OF CONTRA COSTA COUNTY SERVICE AREA NO. R-8 1994 PARK AND OPEN SPACE REFUNDING BONDS, DIRECTING THE IMPOSITION OF AD VALOREM PROPERTY TAXES TO SECURE SAID BONDS, AUTHORIZING THE EXECUTION AND DELIVERY OF A PAYING AGENT AGREEMENT AND A BOND PURCHASE AGREEMENT WITH RESPECT TO SAID BONDS, AUTHORIZING THE DISTRIBUTION OF A PRELIMINARY OFFICIAL STATEMENT AND THE EXECUTION AND DELIVERY OF A FINAL OFFICIAL STATEMENT IN CONNECTION WITH SAID BONDS, AND AUTHORIZING RELATED ACTIONS WHEREAS, the County of Contra Costa (the "County") has heretofore issued $6,750,000 aggregate principal, amount of County of Contra Costa County Service Area No. R-8 1974 Park and Open Space Bonds (the; "Prior Bonds") , of which $4,245,000 remain outstanding; and, WHEREAS, pursuant to Articles 9 and 11 of Chapter 3 of Division 2 of Title 5 of the California Government Code (the "Law") , the District is authorized to issue refunding bonds to refund the Prior Bonds; and WHEREAS, this Board of Supervisors now desires to provide for the issuance of County of Contra Costa County Service Area No. R-8 1994 Park and Open Space Refunding Bonds (the "Refunding Bonds?') ; and WHEREAS, this Board of Supervisors desires to direct the Treasurer-Tax Collector of the County to levy an ad valorem property tax to secure the Refunding Bonds pursuant to Sections 53559, 53561, and other provisions of the Law and pursuant to Government Code Section 25211.17; and WHEREAS, there has been presented to this meeting a' form of Paying Agent Agreement, dated as of March 1, 1994 (the "Paying Agent Agreement") by and between the County and Bank of America National:: Trust and Savings Association, as paying agent (the "Paying Agent") providing for the issuance and terms of the Refunding Bonds; . and WHEREAS, there has been presented to this meeting a form of Bond Purchase Agreement (the "Bond Purchase Agreement") by and between the County and Sutro & Co. , as underwriter (the "Underwriter") providing for the sale of the Refunding Bonds; and =-26706.2 RESOLUTION NO. 94/119 WHEREAS, there has been presented to this meeting a form of Preliminary Official Statement (the"POS") for the Bonds; and WHEREAS, all acts, conditions and things required by law to be done or performed have been done and performed in strict conformity with the law authorizing the issuance of the Refunding Bonds and the consummation of the other transactions contemplated by this Resolution; NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE COUNTY -OF CONTRA COSTA, CALIFORNIA, AS FOLLOWS: Section 1. Issuance of Refunding Bonds. The issuance by the County on behalf of County Service Area No. R-8 ("CSA R-811) of not to exceed $4,600,000 aggregate principal amount of County: of Contra Costa County Service Area No. R-8 1994 Park and Open Space Refunding Bonds (the "Refunding Bonds") is hereby approved. . The Chairman and Clerk of this Board of Supervisors are hereby authorized and directed to execute (by manual or facsimile signature) and deliver the Refunding Bonds as provided in the Paying Agent Agreement. Section 2. Security for the Refunding Bonds. The County Treasurer-Tax Collector, on behalf of CSA R-8, shall levy on all the taxable property in CSA R-8, in addition to all other taxes, a. continung direct ad valorem tax annually during the period the Refunding Bonds are outstanding in an amount sufficient to pay the principal of and interest on the Refunding Bonds when due, which monies when -collected will be placed in the County Service Area No. R-8 Bond and Tax Fund established pursuant to Resolution No. 74/999 adopted by this Board of Supervisors on November 25, 1974, which fund is hereby continued to provide for the repayment of the Refunding Bonds, and which fund is irrevocably pledged for the payment of the principal of and interest on the Refunding Bonds when and as the same fall due. Section 3. Authorization. Execution and Delivery of Paying Agent Agreement. The -Paying Agent Agreement is hereby - approved. The Chairman of this Board of Supervisors is hereby authorized and directed to execute and deliver, and the Clerk of this Board of Supervisors is hereby authorized and directed to attest, the Paying Agent Agreement in substantially the form presented to this meeting with such changes, modifications or additions which the Chairman approves, upon consultation with the County's bond counsel ("Bond Counsel") , deems in the interest of the County, such approval to be conclusively evidenced by such execution and delivery; provided, that the Paying Agent Agreement shall not provide for an aggregate principal amount of Refunding Bonds in excess of $4,600,000, a term of the Refunding Bonds 02-26706.2 2 later than December 15, 2004, or an interest rate on any Refunding Bond in excess of 5.15%. Section 4. Authorization. Execution and Delivery of Bond Purchase Agreement. The Bond Purchase Agreement is hereby approved. The Chairman is hereby authorized and directed to execute and deliver the Bond Purchase Agreement in substantially the form presented to this meeting with such changes, modifications or, additions which the Chairman approves in the interest of the County, upon consultation with Bond Counsel, such approval to be conclusively evidenced by such execution and delivery; provided, that the Bond Purchase Agreement shall not provide for an aggregate principal amount of Refunding Bonds in excess of $4,600;000, a term of Refunding Bonds later than December 15, 2004, an average interest rate on the Refunding Bonds in excess of 4.75%; an original issue discount on the Refunding Bonds in excess of 1.0%, or an underwriter's discount on the Refunding', Bonds in excess of 1.5%. Section 5. Minimum Required Savings. Notwithstanding any other provision hereof, the Refunding Bonds shall not be sold or issued unless the Auditor-Controller determines, based upon information provided by the Underwriter and reviewed by the office of the Auditor-Controller in consultation with the office of the Treasurer, Tax Collector, that the net present value savings (after payment of all costs of issuance and discounted at the average rate: of interest on the Refunding Bonds) to be realized from the refunding is at least equal to nine percent (9%) of the outstanding principal amount of the Prior Bonds as of the date of sale: The determination of the Auditor-Controller pursuant to -this Section 5 shall be final and conclusive. Section 6. Preliminary and Final Official Statement. The Preliminary Official Statement is hereby approved. The Auditor-Controller is hereby authorized and directed to deem said Preliminary Official Statement final, in substantially the form presented to this meeting with such changes as may be approved in the interest of the County by the Auditor-Controller in consultation with Bond Counsel, pursuant to Securities Exchange Commission Rule i5c2-12 (the"Rule") except for information permitted to be omitted therefrom pursuant to the Rule. The distribution by the Underwriter of said deemed final Preliminary Official Statement is hereby authorized and approved. The Auditor-Controller is hereby authorized and directed to execute and deliver a final Official Statement, in substantially the form of said deemed final Preliminary Official Statement, including final pricing information and any other changes approved by the Auditor-Controller in consultation with Bond Counsel, such approval to be conclusively evidenced by such execution and delivery. SF2-26906.2 3 i. Section 7. Other Actions. Officers of the Board of Supervisors and County officials and staff are hereby authorized and directed, jointly and severally, to do any and all things and to execute and deliver any and all documents which they may deem necessary or advisable related to the Refunding Bonds (including the provision of a bond insurance policy for the Refunding Bonds) and otherwise carry out, give effect to and comply with the terms and intent of this Resolution. Such actions heretofore taken by such officers, officials and staff are hereby ratified, confirmed and approved. Section 8. Resolution to Treasurer/Tax-Collector and Auditor-Controller. - The Clerk of this Board of Supervisors is hereby directed to provide a certified copy of this Resolution to the Treasurer/Tax-Collector and the Auditor-Controller of the County immediately following its adoption. Section 9. Effective Date. This Resolution shall take effect immediately upon its passage. PASSED AND ADOPTED this 1st day of March, 1994, by the following vote: AYES: Supervisors Smith, Bishop, McPeak, Torlakson and Powers NOES: None ABSENT: None ABSTENTIONS: None 4Ca n of the Board ofsors of the County of Contra Costa ATTEST: Phil Batchelor, Clerk of the Board of Supervisors of the County of Contra Costa By. — a, Qoa�- Deputy er sx2-2M.z 4 CLERKS CERTIFICATE I, Deputy Clerk of the Board of Supervisors (the "Board") of the County of Contra Costa, do hereby certify that the foregoing is a full, true and correct copy of a resolution and order duly adopted at a regular meeting of the Board duly and regularly and legally held at the regular meeting place thereof on the 1st day of March, 1994, of which meeting all the members of the Board had due notice and at which a majority thereof was present; that at: said meeting said resolution was adopted by the following vote: AYES: Supervisors Smith, Bishop, McPeak, Torlakson and Powers NOES: None ABSENT: None ABSTENTIONS: None . An agenda of said meeting was posted at least 72 hours before said meeting at 651 Pine Street Martinez, California, a location freely accessible to members of the public, and a brief description of said resolution appeared on said agenda. I further certify that I have carefully compared the same with the original minutes of said meeting on file and of record in my office and that said resolution is duly entered of record and is a full, true and correct copy of the original resolution adopted at said meeting and entered in said minutes. Said resolution has not been amended, modified or rescinded since the date of its adoption and the same is now in full force and effect. WITNESS my hand this 1st day of March , 1994. Deputy Clerk of e B4hrd of Supervisors of the County of Contra Costa MI-26706.2 PAYING AGENT AGREEMENT by and between the COUNTY OF CONTRA COSTA, on behalf of COUNTY OF CONTRA COSTA COUNTY SERVICE AREA NO. R-8 and BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, as Paying Agent Dated as of March 1, 1994 RELATING TO THE 1994 PARK AND OPEN SPACE REFUNDING BONDS s�z6ssi.z l TABLE OF CONTENTS Page ARTICLE I DEFINITIONS SECTION 1.01. Definitions . . . . . . . .. .. . . . . . . . . 2 ARTICLE II THE REFUNDING BONDS SECTION 2.01. Authorization; Terms of Refunding Bonds 4 SECTION 2.02. Form of Refunding Bonds . . . . . . . . . . . 6 SECTION 2.03. Execution and Authentication of Refunding Bonds . . . . . . 6 SECTION 2.04. Transfer of Refunding Bonds; Book-Entry System . . . . . . . . . . . . . . 6 SECTION 2.05. Exchange of Refunding Bonds . . . . . . . . . 8 SECTION 2.06. Refunding Bond Register . . . . . . . . . . . 8 ARTICLE III ISSUANCE OF THE REFUNDING BONDS SECTION 3.01. Delivery of Refunding Bonds . . . . . 9 SECTION 3.02. Application of Proceeds of Sale of Refunding Bonds . . . . . . . . . . . . . . . . . . . . 9 ARTICLE IV REDEMPTION OF THE REFUNDING BONDS SECTION 4.01. Refunding Bonds Not Subject to Optional Redemption . . . . . . . . . . . . . . . . . . 9 [SECTION 4.02. Mandatory Redemption of Refunding Bonds . . 9] SECTION 4.03. Notice of Redemption . . . . . . . . . . . . . 9 SECTION 4.04. Redemption Fund . . . . . . . . . . . . . . . 12 SECTION 4.05. Partial Redemption . . . . . . . . . . . . . . 12 SECTION 4.06. Effect of Redemption . . . . . . . . . . . . . 13 ARTICLE V COVENANTS OF THE COUNTY SECTION 5.01. Payment of Principal and Interest . . . . . . 13 SECTION 5.02. Levy of Tax . . . . . . . . . . . . . . . . . 13 SECTION 5.03. Validity of Refunding Bonds . . . . . . . . . 14 SECTION 5.04. Further Assurances . . . . . . . . . . . . . . 14 Ma-2051.2 i SECTION 5.05. Tax Covenants . . . . . . . . . . . . . . . . 14 SECTION5.06. Insurance . . . . . . . . . . . . . . . . . . 14 ARTICLE VI THE PAYING AGENT SECTION 6.01. Paying Agent; Acceptance; Removal; Resignation . . . . . . . . . . . . . . . . . 15 ARTICLE VII DEFEASANCE OF REFUNDING BONDS SECTION 7.01. Defeasance . . . . . . . . . . . . . . . . 15 SECTION 7.02. Unclaimed Monies . . . . . . . . . . . . . . . 16 ARTICLE VII MISCELLANEOUS SECTION 8.01. Counterparts . . . . . . . . . . . . . . . . . 16 EXHIBITA [FORM OF BOND] . . . . . . . . . . . . . . . . . . A-1 3MM551.2 i i PAYING AGENT AGREEMENT This PAYING AGENT AGREEMENT, made and entered into as of March 1, 1994, by and between BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, a national banking association organized and existing under and by virtue of the laws of the United States of America, as paying agent (the "Paying Agent") , and the COUNTY OF CONTRA COSTA, a political subdivision of the State of California (the "County") acting on behalf of County of Contra Costa County Service Area No. R-8 ("CSA R-811) , W I T N E S S E T H: WHEREAS, the Board of Supervisors (the "Board") of the County has heretofore issued its County of Contra Costa County Service Area No. R-8 1974 Park and Open Space Bonds, (the "Prior Bonds") in the original principal amount of $6,750,000, pursuant to a resolution adopted by the Board on November 25, 1974; WHEREAS, pursuant to Articles 9 and 11 of Chapter 3 of Part 1 of Division 2 of Title 5 of the California Government Code, the County' is authorized 'to issue refunding bonds to refund the Prior Bonds; WHEREAS, the -Board has determined, by its Resolution No. , adopted on March 1, 1994 (the "Resolution") that it is necessary and desirable that the Prior Bonds now be refunded, and has authorized by said Resolution the issuance and sale of its "County of Contra Costa County Service Area No. R-8 1994 Park and Open Space Refunding Bonds" (herein called the "Refunding Bonds") ; WHEREAS, all acts, conditions and things required by law to exist, to have happened and to have been performed precedent to and in connection with the execution and entering into of this Paying Agent Agreement do exist, have happened and have been performed in regular and due time., form and manner as required by law, and the parties hereto are now duly authorized to execute and enter into this Paying Agent Agreement; NOW, THEREFORE, in order to provide for the terms and payment of the Refunding Bonds and the performance and observance by the County of all the covenants, agreements and conditions herein and in the Refunding Bonds contained, and in consideration of the mutual covenants and agreements contained herein, and for other valuable consideration, the County and the Paying Agent hereby agree as follows: SF2-26551.2 .ARTICLE I DEFINITIONS SECTION 1.01. Definitions. Unless the context otherwise requires, the terms defined in this Section 1.01 shall for all purposes 'hereof and of any amendment hereof or supplement hereto and of the Refunding Bonds and of any certificate, opinion, request or other document mentioned herein or therein have the meanings defined herein, the following definitions to be equally applicable to both the singular and plural forms of any of the terms defined herein: "Authorized County Representative" shall mean the Chief Administrative Officer, Assistant Chief Administrative Officer, Senior Deputy Chief Administrative Officer or any Deputy Chief Administrative Officer of the County. "Board" shall mean the Board of Supervisors of the County. "Bondowner"; "Bondholder"; or "Owner" shall mean the person in whose name any Refunding Bond shall be registered. "Bond Tax Fund" shall mean the "County Service Area No. R-8 Bond Tax Fund" kept and administered by the County Treasurer/ Tax-Collector, established pursuant to the -Resolution. "Business Day" shall mean any day other than a Saturday, Sunday, legal holiday or other day on which banking institutions in San Francisco or Los Angeles, California, or New York, New York, or any state in which the principal corporate trust office of the -Paying Agent is located are authorized or required by law to close, or on which the New York Stock Exchange is closed. "Code"- shall -mean the Internal Revenue Code of 1986, as the same shall be hereafter amended, and any regulations hereinbefore issued or which shall be hereafter issued by the United States Department of the Treasury thereunder. "County" shall mean the County of Contra Costa, State of California. "CSA 9-8" shall mean County of Contra Costa County Service Area No. R-8. "Dated .Date" shall mean April 6, 1994. "Information Service" shall have the meaning given to that term in Section 4.02(c) hereof. MAM1.2 2 ["Insurer" shall mean the issuer of a municipal bond insurance policy. pursuant to Section 5.06 hereof. ] "Interest Payment Date" shall mean either June 15 or December 15 of each year. "Law" shall mean Articles 9 and it of Chapter 3 of Division 2 of Title 5 of the California Government Code, and other applicable law. "Opinion of Counsel" shall mean a written opinion of counsel of recognized national standing in the field of law relating to municipal bonds, appointed and paid by the County. "owner.." See "Bondowner" defined herein. "Paying Agent" shall mean the Bank of America National Trust and Savings Association, San Francisco, California,' acting as paying agent, registrar, and transfer agent with respect to the Refunding Bonds, its successors and assigns and any other corporation or association which may at any time be substituted in its place as provided in Section 6.01 hereof. "Prior Bonds" shall mean the bonds designated the "County of Contra Costa County Service Area No. R-8 1974 Park and Open Space Bonds," in the original principal amount of $6,750,000. "Prior Paying Agent" shall mean Chemical Bank, New York, New York, .acting through Chemical Trust Company of California, San Francisco, California and [Harris Trust Company] , Chicago Illinois,, as paying agent for the Prior Bonds. "Purchase Contract" shall mean that certain bond purchase contract dated March , 1994, between the Board and the Purchaser. "Purchaser" shall mean Sutro & Co. , San Francisco, California. "Rebate Fund" shall mean the Rebate Fund of the County established pursuant to the Tax Certificate. "Record Date" shall mean the first day of the month of an Interest Payment Date, whether or not such day is a Business Day. "Redemption Date" shall mean the Interest Payment Date on which the Refunding Bonds which are called are to be presented for redemption, ,pursuant to Section 4.01 hereof. "Redemption Fund" shall mean that fund described in Section 4.04 hereof. SM26551.2 3 "Refunding Bonds" shall mean the County of Contra Costa County Service Area No. R-8 1994 Park and Open Space Refunding Bonds issued pursuant to Article II hereof. "Resolution" shall mean Resolution No. approved by the Board on March 1, 1994. "Request of the County; Certificate of the County" shall mean a written request or written certificate, respectively, authorized and signed by the Chief Administrative Officer. "Securities Depository" shall have the meaning given to that term in Section 4.02(c) hereof. "Tax Certificate" shall mean the Tax Certificate concerning certain matters pertaining to the use of proceeds of the Refunding 'Bonds, executed and delivered by the County on the date of issuance of the Refunding Bonds, including all exhibits attached thereto, as such certificate may from time to time be modified or supplemented in accordance with the terms thereof. ARTICLE II THE REFUNDING BONDS SECTION 2.01. Authorization; Terms of Refunding Bonds. The Refunding Bonds shall be issued for the purpose of providing funds to refund the Prior Bonds and to pay costs incurred in connection with the issuance, sale and delivery of the Refunding Bonds. The Refunding Bonds to be issued by the County under and subject to the terms of this Paying Agent Agreement and the Law, and shall be des: gnated as the "County of Contra Costa County Service Area No.' R-8 1994 Park and Open Space Refunding Bonds," and shall be in the aggregate principal amount of dollars ($ ) . The Refunding Bonds shall be dated the Dated Date. The Refunding Bonds shall bear interest at the respective rates shown in the table in this Section 2.01 below, payable on June 15, 1994, and semiannually thereafter on December 15 and June 15 of each year (the "!Interest Payment Dates") . Each Bond shall bear interest from the Interest Payment Date next preceding the date of authentication thereof unless it is authenticated as of a day during the period after the Record Date to the applicable Interest Payment Date, -inclusive, in which event it shall bear interest from such Interest Payment Date, or unless it is authenticated on or before the first Record Date, in which event it shall bear interest from the Dated Date; provided, however, that if, at the time of authentication of any Refunding Bond, interest is in default on outstanding Refunding Bonds, such Refunding Bond shall bear interest from the Interest Payment Date SP2-26551.2 4 to which interest has previously been paid or made available for payment on the outstanding Refunding Bonds. Interest on the Refunding Bonds shall be calculated on the basis of a 360-day year consisting of twelve 30-day months. The Refunding Bonds shall be in fully registered form, without coupons,. in the denominations of $5,000 or any integral multiple thereof, provided that no Refunding Bond shall have principal maturing on more than one principal maturity date. The Refunding Bonds when issued shall be registered in the name of "Cede & Co. ," as nominee of The Depository Trust Company, New York, New York, and shall be initially issued as one bond for each of the maturities of the Refunding Bonds, in the principal amounts set forth in the table in this Section 2.01 below. The Depository Trust Company is hereby appointed depository for the Refunding Bonds and registered ownership of the Refunding Bonds may not thereafter be transferred except as provided in Section 2.04 hereof. The Refunding Bonds shall mature on December 15 of each of the years from and including 1994 to and including 2004, in the principal amounts shown below: Principal Interest Principal Interest Year Amount Rate Year Amount Rate 1994 $ $ 1999 $ $ 1995 2000 1996 2001 1997 2002 1998 2003 2004 The principal of the Refunding Bonds shall be payable in lawful money of the United States of America to the Owner thereof, upon the surrender thereof at the principal corporate trust office of the Paying Agent. The interest on the Refunding Bonds shall be payable in like lawful money to the person whose name appears on the bond registration books of the Paying Agent as the Owner thereof as of the close of business on the applicable Record Date, whether or not such day is a Business Day. Payment of the interest on any Refunding Bond shall be made to the person appearing on the bond registration books of the Paying Agent as the Owner thereof, such interest to be paid by check or draft mailed to such Owner at such Owner's address as it appears on such registration books or at such address as the Owner may have filed with the Paying Agent for that purpose, in either case as at the applicable Record Date. SFM051.2 5 SECTION 2.02. Form of Refunding Bonds. The Refunding Bonds, the Paying Agent's certificate of authentication and registration, and the form of assignment to appear thereon shall be in substantially the forms, respectively, attached hereto as Exhibit A, with necessary or appropriate variations, omissions and insertions as permitted or required by this Paying Agent Agreement (provided that if a portion of the text of any Refunding Bond is printed on the reverse of the bond, the 'following legend shall be printed on the bond: "THE PROVISIONS OF THIS BOND ARE CONTINUED ON THE REVERSE HEREOF AND SUCH CONTINUED PROVISIONS SHALL FOR ALL PURPOSES HAVE THE SAME EFFECT AS THOUGH FULLY SET FORTH AT THIS PLACE) ." SECTION 2.03. Execution and Authentication of Refunding Bonds. The Refunding Bonds shall be signed by the manual or facsimile signatures of the Chairman of the Board and countersigned by the manual or facsimile signature of the Clerk of the Board. The Refunding Bonds shall be authenticated by a manual signature of a duly authorized officer of .the Paying Agent. Only such of the Refunding Bonds as shall bear thereon a certificate of authentication and registration in the form hereinafter recited, executed by the Paying Agent, shall be valid or obligatory for any -purpose or entitled to the benefits of this Paying Agent Agreement, and such certificate of the Paying Agent shall be conclusive evidence that the Refunding Bonds so authenticated have been duly authenticated and delivered hereunder and are entitled to the benefits of this Paying Agent Agreement. SECTION 2.04. Transfer of Refunding Bonds; Book-Entry ste (a) The Refunding Bonds shall be initially issued and registered -as provided in Section 2.01 hereof. Registered ownership of the Refunding Bonds, or any portion thereof, may not thereafter be transferred except: (i) To any successor of Cede & Co. , as nominee of The Depository Trust Company, or its nominee, or to any substitute depository designated pursuant to clause (ii) of this section (a "substitute depository") ; provided, that any successor of Cede & Co. , as nominee of The Depository Trust Company or substitute depository, shall be qualified under any applicable laws to provide the services proposed to be provided by it; (ii) To any substitute depository not objected to by the County, upon (1) the resignation of The Depository Trust Company or ' its successor (or any substitute depository or its successor) from its functions as depository, or (2) a determination by the County to substitute another depository for The Depository Trust Company (or its successor) because The Depository Trust Company or its successor (or any SM26551.2 6 substitute depository or its successor) is no longer able to carry out its functions as depository; provided, that any such substitute depository shall be qualified under any applicable .laws to provide the services proposed to be provided by it; or (iii) To any person as provided below, 'upon (1) the resignation of The Depository Trust Company or its successor (or substitute depository or its successor) from its functions as depository, or (2) a determination by the County to remove The Depository Trust Company or its successor (or any substitute depository or its successor) from its functions as depository. (b) In the case of any transfer pursuant to clause (i) or clause (ii) of subsection (a) hereof, upon receipt of the outstanding Refunding Bonds by the Paying Agent, together with a written Request of the County, a new Refunding Bond for each maturity shall be executed and delivered in the aggregate principal amount of the Refunding Bonds then outstanding, registered in the name of such successor or such substitute depository, or their nominees, as the case may be, all as specified in such written Request of the County. In the case of any transfer pursuant to clause (iii) of subsection (a) hereof, upon receipt of the outstanding Refunding Bonds by the Paying Agent together with a written Request of the County, new Refunding Bonds shall be executed and delivered in such denominations numbered in the manner determined by the Paying Agent and registered in the names of such persons as are requested in such written Request of the County, subject to the limitations of Section 2.01 and the receipt of such a written Request of the County, and thereafter, the Refunding Bonds shall be transferred pursuant to the provisions set forth in this Paying Agent Agreement; provided, that the Paying Agent shall not be required to deliver such new Refunding Bonds within a period of less than sixty (60) days. (c) The County and the Paying Agent shall be entitled to treat the person in whose name any Bond is registered as the Owner thereof, notwithstanding any notice to the contrary received by the --Paying Agent or the County, and the County and the Paying Agent shall have no responsibility for transmitting payments to; communicating with, notifying, or otherwise dealing with any beneficial owners of the Refunding Bonds. Neither the County nor the Paying Agent shall have any responsibility or obligation, legal or otherwise, to the beneficial owners or to any other party including The Depository Trust Company or its successor (or substitute depository or its successor) , except as the holder of any Refunding Bonds. (d) So long as the outstanding Refunding Bonds are registered in the name of Cede & Co. or its registered assigns, the County and the Paying Agent shall cooperate with Cede & Co. , sa2-26551.2 7 as sole holder, or its registered assigns in effecting payment of the principal of and interest on the Refunding Bonds by arranging for payment in such manner that funds for such payments are properly identified and are made immediately available on the date they are due. (e) Any Bond may, in accordance with its terms, be transferred, upon the books required to be kept pursuant to the provisions of Section 2.06 hereof, by the person in whose name it is registered, in person or by the duly authorized attorney of such person, upon surrender of such Refunding Bond to the Paying Agent for cancellation, accompanied by delivery of a duly executed written instrument of transfer in a form approved by the Paying Agent. Whenever any Refunding Bond or Bonds shall be surrendered for transfer, the designated County officials shall execute (as provided in Section 2.03 hereof) and the Paying Agent shall authenticate and deliver a new Refunding Bond or Bonds of the same series and maturity, for a like aggregate principal amount. The Paying Agent shall require the payment by the Bondowner requesting any such transfer of any tax or other governmental charge required to be paid with respect to such transfer. No transfer of Refunding Bonds shall be required to be made by the Paying Agent during the period from the sixteenth day of the month next preceding each interest Payment Date to and including such Interest Payment Date. SECTION 2.05. Exchange of Refunding Bonds. Refunding Bonds may be exchanged at the office of the Paying Agent in San Francisco, California, for a like aggregate principal amount of Refunding Bonds- of other authorized denominations of the -same maturity. The Paying Agent shall require the payment by the Bondowner requesting such exchange of any tax or other governmental charge required to be paid with respect to such exchange. No exchange of Refunding Bonds shall be required to be made by the Paying Agent during the period from the sixteenth day of the month next preceding each Interest Payment Date to and including such Interest Payment Date. SECTION 2.06. Refunding Bond Register. (a) The Paying Agent will keep or cause to be kept, at its principal corporate trust office, sufficient books for the registration and transfer of the Refunding Bonds, which shall at all times be open to inspection by the County, and, upon presentation for such purpose, the Paying• Agent shall, under such reasonable regulations as it may prescribe, register or transfer or cause to be registered or transferred, on said books, Refunding Bonds as hereinbefore provided. SF2-26551.2 8 (b) The Paying Agent shall assign each Refunding Bond authenticated and registered by it a distinctive letter, or number, or letter and number. ARTICLE III ISSUANCE OF THE REFUNDING BONDS SECTION 3.01. Delivery of Refunding Bonds. The Paying Agent is hereby authorized to authenticate and deliver the Refunding Bonds to or upon the written order of the County, pursuant to the Purchase Contract. SECTION 3.02. Application of Proceeds of Sale of Refunding Bonds. (a) The County shall direct the Purchaser, in accordance with the Purchase Agreement, to pay the sale price of the Refunding Bonds by wire transfer, in exchange for receipt of the Refunding Bonds, in the following manner: (i) to the Prior Paying Agent, $ to be applied to pay the redemption price of the Prior Bonds. (ii) to the Treasurer of the County, the remainder of said sale price of the Refunding Bonds, for payment of costs of issuance with respect to the Refunding Bonds, including reimbursement to the County of its costs associated with the issuance of the Refunding Bonds. (b) The County shall additionally direct the Treasurer of the County to pay from the Bond and Tax Fund to the Prior Paying Agent., cash in the amount of $ , which is the amount of accrued interest on the Prior Bonds from December 15 to April 6, 1994. ARTICLE IV REDEMPTION OF THE REFUNDING BONDS SECTION 4.01. Refunding Bonds Not Subject to Optional Redemption. The Refunding Bonds are not subject to redemption prior to their respective stated maturity dates, [except as provided in Section 4.02] . [SECTION 4.02. Mandatory Redemption of Refunding Bonds. [Term Bond redemption provisions to be inserted if a term bond is sold] SECTION 4.03. Notice of Redemption. (a) Notice of any redemption of Refunding Bonds shall be mailed, postage sr2,26551.2 9 prepaid, not less than thirty (30) nor more than sixty (60) days prior to the redemption date (i) by first class mail to the respective registered Owners of the Refunding Bonds to be redeemed, at the. addresses appearing on the bond registration books; (ii) by registered mail to the Securities Depositories specified in subsection (c) below; and (iii) by registered mail to one or more of the Information Services specified in subsection (c) below. (b) Each notice of redemption shall state: (i) the date of such notice; (ii) the name of the Refunding Bonds; (iii) the date of issue of the Refunding Bonds; (iv) the date of redemption; (v) the redemption price; (vi) the interest rate or rates of the Refunding Bonds to be redeemed; (vii) the dates of maturity of the Refunding Bonds to be redeemed; (viii) if less than all of the Refunding Bonds of any given maturity are to be redeemed, the distinctive numbers of the Refunding Bonds of such maturity to be redeemed; (ix) in the case of Refunding Bonds redeemed in part only, the respective portions of the principal amount thereof to be redeemed; (x) the CUSIP number, if any, of each maturity of Refunding Bonds to be redeemed. Each notice of redemption shall further require that such Refunding Bonds be surrendered by the Owners at the principal corporate trust office of the Paying Agent, or at any other place or palaces designated by the Paying Agent, and shall give notice that on the Redemption Date there shall become due and payable upon each Refunding Bond to be redeemed the portion of the principal amount of such Refunding Bond to be redeemed, together with interest accrued to said Redemption Date, and redemption premium, • if any, and that further interest on such Refunding Bonds will not accrue after the designated Redemption Date. 3M,26551.2 10 (c) For the purposes of this Section 4.03, Information Services shall mean: Financial Information, Inc. 's "Daily Called Bond Service," 30 Montgomery Street, 10th Floor Jersey City, New Jersey 07302 Attention; Editor; Kenny Information Services' "Called Bond Service" 55 Broad Street, 28th Floor New York, New York, 10004; Moody's "Municipal and Government" 99 Church Street, 8th Floor New York, New York 10007 Attention: Municipal News Reports; and Standard and Poor's "Called Bond Record" 25 Broadway, 3rd Floor New York, New York 10004; Securities Depositories shall mean: The Depository Trust Company Call Notification Department 7.11 Stewart Avenue Garden City, New York 11530-4719 Fax: (516) 227-4039 or -4190; Midwest Securities Trust Company Capital Structures Call Notification 440 South LaSalle Street Chicago, Illinois 60605 Fax: (312) 663-2343; Philadelphia Depository Trust Company Reorganization Division 1900 Market Street Philadelphia, Pennsylvania 19103 Attention: Bond Department Dex: (215) 496-5058; or, in accordance with then-current guidelines of the Securities and Exchange Commission, such other addresses and/or such other services providing information with respect to called bonds and/or such other securities depositories, or no such services or depositories, as the County may designate in a Certificate delivered to the Paying Agent. SF2-26551.2 i l (d) The notice or notices required for redemption shall be given by the Paying Agent, upon the written Request of the County. A certificate of the Paying Agent or the County that notice of call and redemption has been given to Bondowners and to the appropriate Securities Depositories and Information Services as herein provided shall be conclusive as against all parties. The actual receipt by any Bondowner or of any Information Service or Securities Depository of notice of redemption shall not be a condition precedent to redemption, and failure to receive such notice, or any defect in the notice mailed, shall not affect the validity of the proceedings for the redemption of such Refunding Bonds or the cessation of interest on the date fixed for redemption pursuant to Section 4.06 hereof. No Bondowner whose bond is called for redemption may object thereto or object to the cessation of interest on the fixed redemption date by any claim or showing that said Bondowner failed to actually receive such notice of call and redemption. SECTION 4.04. Redemption Fund. Prior to the time the Board determines to call and redeem any of the Refunding Bonds there shall be established in the treasury of the County a Redemption Fund to be described or known as the "County of Contra Costa, 1994 Park and Open Space Refunding Bonds Redemption Fund" (the "Redemption: Fund") . Prior to or on the redemption date there must be set aside in said Redemption Fund moneys available for the purpose and sufficient to redeem, at the premiums payable as -in this Paying Agent Agreement provided, the Refunding Bonds designated in said notice of redemption. Said moneys must be set aside in said fund solely for that purpose and shall be applied on or after the redemption date to payment of principal and premium, if any, for the Refunding Bonds to be redeemed upon presentation and surrender of such Refunding Bonds, and shall be used only for that purpose. Any interest due on or prior to the redemption date shall be paid from the Bond and Tax Fund provided for herein. If, after all of the Refunding Bonds have been redeemed and cancelled or paid and cancelled, there are moneys remaining in the Redemption Fund, said moneys shall be transferred to the general fund of the County; provided, however, that if said moneys are part of the proceeds of refunding bonds, said moneys shall be transferred to the fund created for the payment of principal of and interest on such refunding bonds. SECTION 4.05. Partial Redemption. Upon surrender of any Refunding Bond redeemed in part only, the County shall execute and the 'Paying Agent shall authenticate and deliver to the Owner thereof a- new -Refunding Bond or Bonds of the same interest rate and maturity and of authorized denominations equal in aggregate principal amount to the unredeemed portion of the Refunding Bond surrendered. Such partial redemption shall be valid upon payment of the amount required to be paid to such M-2051.2 12 Bondowner, and the County shall be released and discharged thereupon from all liability to the extent of such payment. SECTION 4.06. Effect of Redemption. When notice of redemption has been given, substantially as provided for herein, and when the amount necessary for the payment of principal and premium, if any, for the Refunding Bonds to be redeemed is deposited with the Treasurer of the County for the purpose in the Redemption Fund, as provided for herein, the Refunding Bonds designated for redemption shall become due and payable on the Redemption Date designated in said notice of redemption, and upon presentation and surrender of said Refunding Bonds at the place specified in said notice, such Refunding Bonds shall be redeemed and paid at the redemption price specified in such notice, out of the Redemption Fund, and no interest will accrue on such Refunding Bonds called for redemption after the Redemption Date specified in such notice. All Refunding Bonds redeemed shall be canceled upon surrender thereof and -be delivered to or upon the order of the County, and shall not be reissued. All or any portion of a Refunding Bond purchased by the County shall be cancelled by the Paying Agent. All money held by or on behalf of the County for the redemption of Refunding Bonds shall be held in trust for the account of the Owners of the Refunding Bonds to be so redeemed. The Owners of said Refunding Bonds so called for redemption after such redemption date shall look for the payment of such Refunding Bonds and the premium thereon only to said Redemption Fund. ] ARTICLE V COVENANTS OF THE COUNTY SECTION 5.01. Payment of Principal and Interest. The County will pay the principal and the interest (and premium, if any) to become due in respect of every Refunding Bond issued hereunder at the times and places and in the manner provided herein and in the Refunding Bonds. When and as paid in full, all Refunding Bonds shall be cancelled by the Paying Agent, and thereafter they shall be destroyed. SECTION 5.02. Levy of Tax. The money for the redemption of the Refunding Bonds and -payment of principal and interest on the Refunding Bonds shall be raised by ad valorem taxation without limitation as to rate or amount (except with respect to certain personal property which is taxable at limited rates) upon all taxable property in CSA R-8 and provision shall be made for the levy and collection of such taxes in the manner provided by law and for such redemption and payment out of the Bond Fund of the County. 02-2M512 13 SECTION 5.03. Validity of Refunding Bonds. The recital contained in the Refunding Bonds that the same are regularly issued pursuant to the Law shall be conclusive evidence of their validity and of compliance with the provisions of the Law in their issuance. SECTION 5.04. Further Assurances. The County will promptly execute and deliver or cause to be executed and delivered all such other and further instruments, documents or assurances, and promptly do or cause to be done all such other and further things, as may be necessary or reasonably required in order to further and more fully vest in the Bondowners all rights, interest, powers, benefits, privileges and advantages conferred or intended to be conferred upon them by this Paying Agent Agreement. SECTION 5.05. Tax Covenants. (a) The County covenants that it shall not take any action, or fail to take any action, if such action or failure to take such action would adversely affect the exclusion from gross income of the interest payable on the Refunding Bonds under Section 103 of the Code. Without limiting the generality of the foregoing, the County covenants that it will comply with the requirements of the Tax Certificate, which is incorporated herein as if fully set forth herein. This covenant shall survive payment in full or defeasance of the Refunding Bonds. (b) Notwithstanding any provision of this Section 5.05, if the County shall obtain an Opinion of Counsel that any specified action required under this Section 5.05 is no longer required or that some further or different action is required to maintain the exclusion from federal income tax of interest on the Refunding Bonds, the Treasurer of the County may conclusively rely on such Opinion of Counsel in complying with the requirements of this Section 5.05 and of the Tax Certificate, and the covenants hereunder shall be deemed to be modified to that extent. SECTION 5.06. Insurance. In the event that a policy of municipal bond insurance is purchased for the Refunding Bonds, and to the extent that the Insurer who issues such insurance policy makes payment of the principal or interest on any Refunding Bonds, such Insurer shall become the Owner of such Refunding Bonds with the right to payment of principal and interest on the Refunding Bonds, and shall be fully subrogated to all of the Bondholders' rights, including the Bondholders' rights to payment thereof. SM-26551.2 14 ARTICLE VI THE PAYING AGENT SECTION 6.01. Paying Agent; Acceptance; Removal; Resignation. Bank of America National Trust and Savings Association is hereby appointed Paying Agent, and hereby accepts and agrees to perform the duties and obligations of the Paying Agent, registrar and transfer agent specifically imposed upon it by this Paying Agent Agreement, and no implied duties shall be read into this Paying Agent Agreement against the Paying Agent. The County may at any time remove the Paying Agent and appoint a new Paying Agent (which may be the Treasurer/Tax- Collector or other officer of the County) ; provided, that the removal shall be effective until a new Paying Agent is appointed. The Paying Agent may at any time resign by giving written notice to the County of such resignation, whereupon the County shall promptly appoint a successor Paying Agent by the resignation date. Resignation of the Paying Agent will be effective forty- five (45) days after notice of the resignation is given as stated above or upon appointment of a successor Paying Agent, whichever first occurs. After receiving a notice of resignation of a Paying Agent, the County may appoint a temporary Paying Agent to replace the resigning Paying Agent until the County appoints a successor Paying Agent. Any such temporary Paying Agent so appointed by the County shall immediately and without further act be superseded by the successor Paying Agent so appointed. The Paying Agent is hereby authorized to pay or redeem the Refunding Bonds -when duly presented for payment at maturity, or on redemption, and to cancel all Refunding Bonds upon payment thereof. The Paying Agent shall keep accurate records of all funds administered by it and of all Refunding Bonds paid and discharged. ARTICLE VII DEFEASANCE OF REFUNDING BONDS SECTION 7.01. Defeasance. (a) If at any time the County shall pay or cause to be paid or there shall otherwise be paid to the Bondowners of all outstanding Refunding Bonds all of the principal, interest and premium, if any, represented thereby, at the times and in the manner provided herein and in the Refunding Bonds, then such Bondowners shall cease to be entitled to the obligation of the County as provided in Section 5.02 hereof, and such obligation and all agreements and covenants of the County to such Bondowners hereunder and under the Refunding Bonds shall thereupon be satisfied and discharged and shall terminate except only as provided in this Section 7.01; provided SM26551.2 15 further, however, that the provisions of Section 7.02 hereof shall apply in all events. (b) Any outstanding Refunding Bonds shall be deemed to have been paid within the meaning of and with the effect expressed in this Section 7.01 if there shall be on deposit in the Bond and Tax Fund or the Redemption Fund of the County moneys or direct, noncallable obligations of the United States in an amount sufficient (together with interest thereon) to pay the principal, interest and premium, if any, represented by such outstanding Refunding Bonds, payable on their respective principal maturity dates or on any redemption date prior thereto. The Bondowners of such Refunding Bonds shall be entitled to the principal, interest and premium, if any, represented by such Refunding Bonds, and the County shall remain liable for such payments, but only out of such moneys on deposit in the Bond and Tax Fund of the County or the Redemption Fund for such payment. SECTION 7.02. Unclaimed Monies. Any money held in any fund created pursuant to this Paying Agent Agreement, or by the Paying Agent in trust, for the payment of the principal or redemption premium of or interest on the Refunding Bonds and remaining unclaimed for two years after the principal of all of the Refunding Bonds has become due and payable (whether by maturity or upon call for maturity) shall be returned to the County for deposit in the County's general fund. ARTICLE VII MISCELLANEOUS SECTION 8.01. Counterparts. This Paying Agent Agreement may be signed in several counterparts, each of which will constitute an original, but all of which shall constitute one and the same instrument. SMM6551.2 16 IN WITNESS WHEREOF, the parties hereto have caused this Paying Agent Agreement to be duly executed by their officers duly authorized as of the date first written above. COUNTY OF CONTRA COSTA [SEAL] Attest: By Clerk of the Board of Chairman of the Supervisors -of the Board of- Supervisors of County of Contra Costa the County of Contra Costa [SEAL] BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, as Paying Agent By sr�zesst.z 17 EXHIBIT A [FORM OF BOND] Number Amount UNITED STATES OF AMERICA STATE OF CALIFORNIA COUNTY OF CONTRA COSTA COUNTY SERVICE AREA NO. R-8 1994 PARK AND OPEN SPACE REFUNDING BOND Interest Rate Maturity Date Dated Date CUSIP NO. $ December 15, April 6, 1994 Registered Owner: CEDE & CO. Principal Sum: THOUSAND DOLLARS The County of Contra Costa, State of California (the "County") , - acknowledges itself indebted to and promises to pay to the registered owner identified above, on the maturity date set forth above, the principal sum specified above in lawful money of the United States of America, and to pay interest thereon in like lawful money from the interest payment date next preceding the date of authentication of this bond (unless this bond is authenticated as of the day during the period from the second day of the month of any interest payment date to such interest payment date, inclusive, in which event it shall bear interest from such interest payment date, or unless this bond is authenticated on or before June 1, 1994, in which event it shall bear interest from the Dated date set forth above) until payment of such principal sum, at the interest rate per annum stated above, payable on June 15, 1994 and semiannually thereafter on December 15 and June 15 in each year. The principal hereof is payable to the registered owner hereof upon the surrender hereof at the principal corporate trust office of Bank of America National Trust and Savings Association (herein called the "Paying Agent") , the paying agent, registrar and transfer agent of the County with respect to the Refunding Bonds, in San Francisco, California. The interest hereon is payable to the person whose name appears on the bond registration books of the sF2-2 51.2 A-1 Paying Agent as the registered owner hereof as of the close of business on the first day of the month of interest payment date (the "Record Date") , whether or not such day is a business day, such interest to be paid by check or draft mailed to such registered owner at the owner's address as it appears on such registration books as of the applicable Record Date. This bond is one of a duly authorized issue of bonds of like tenor (except for such variations, if any, as may be required to designate varying series, numbers, denominations, interest rates, maturities [and redemption provisions]) , amounting in the aggregate to $4,600,000 designated as "County of Contra Costa County Service Area No. R-8 1994 Park and Open Space Refunding Bonds" (the "Refunding Bonds") , issued for the purpose of refunding and redeeming the County's, County Service Area No. R-8 1974 Park and Open Space Bonds, in the original principal amount of $6,750,000, (the "Prior Bonds") , of which Prior Bonds $4,245,000 are currently outstanding. The Refunding Bonds were authorized by a resolution approved by the Board of Supervisors of the County (the "Board") on March 1, 1994 (the "Resolution") . The Refunding Bonds are issued and sold by the County pursuant to and in conformity with the provisions of the Constitution and laws of California, and of the Resolution. The Refunding Bonds are issuable as fully registered bonds without coupons in the denomination of $5,000 or any integral multiple thereof, provided - that no Refunding Bond shall have principal maturing on more than one principal maturity date. Subject to the limitations and conditions and upon payment of the charges, if any, as provided in the Paying Agent Agreement, Refunding Bonds may be exchanged for a like aggregate principal amount of Refunding Bonds of the same series and maturity of other authorized denominations. This bond is transferable by the registered owner hereof, in person or by attorney duly authorized in writing, at said office of the Paying Agent, but only in the manner, subject to the limitations and upon payment of the charges provided in the Paying Agent Agreement, and upon surrender and cancellation of this bond. Upon such transfer, a new Refunding Bond or Bonds of authorized denomination or denominations for the same series and same aggregate principal amount will be issued to the transferee in exchange herefor. The County and the Paying Agent may treat the registered owner hereof as the absolute owner hereof for all purposes, and the County and the Paying Agent shall not be affected by any notice to the contrary. Refunding Bonds are not subject to optional redemption prior to their respective stated maturity dates. [Refunding Bonds maturing on or after December 15, 20_, are subject to mandatory redemption in part, by lot prior to their respective stated sF2,265512 A-2 maturity dates, ,from mandatory sinking account payments on each December 15 commencing December 15, 20_, at a redemption price of 100$ of the principal amount thereof redeemed, plus accrued interest to the redemption date. Notice of redemption shall be given by mail not less than thirty (30) nor more than sixty (60) days prior to the redemption date to the registered owner hereof, but neither failure to receive such notice or any defect in the notice mailed shall affect the sufficiency of the proceedings for redemption. If this bond is called for redemption and payment is duly provided therefor, interest shall cease to accrue hereon from and after the date fixed for redemption. ] The Board hereby certifies and declares that the total amount of indebtedness of the County, including the amount of this bond, is within the limit provided by law, that all acts, conditions and things required by law to be done or performed precedent to and in the issuance of this bond have been done and performed in strict conformity with the laws authorizing the issuance of this bond, that this bond is in the form prescribed by order of the Board duly made and entered on its minutes and shall represent an obligation solely of the County payable out of the County Service Area No. R-8 Bond and Tax Fund, and the money for the redemption of this bond, and the payment of principal and interest thereon, shall be raised by taxation upon the taxable property of County of Contra Costa County Service Area No. R-8. This bond shall not be entitled to any benefit under the Paying Agent Agreement, or become valid or obligatory for any purpose, until the certificate of authentication and registration hereon endorsed shall have been signed by the Paying Agent. IN WITNESS WHEREOF the Board of Supervisors of the County of Contra Costa has caused this bond to be signed by its Chairman, and to be countersigned by the Clerk of said Board. [SEAL] By Chairman of the Board of Supervisors of the County of Contra Costa Countersigned: Clerk of the Board of Supervisors of the County of Contra Costa SM2051.2 A-3 PAYING AGENT'S CERTIFICATE OF AUTHENTICATION AND REGISTRATION TO APPEAR ON REFUNDING BONDS This is one of the Refunding Bonds described in the within-mentioned Paying Agent Agreement and authenticated and registered on April 6, 1994. Bank of America National Trust and Savings Association, San Francisco, California, a6 Paying Agent By Authorized Officer M-2051.2 A-4 ASSIGNMENT For value received the undersigned do(es) hereby sell, assign and transfer unto the within-mentioned registered bond and hereby irrevocably constitutes) and appoint(s) attorney, to transfer the same on the books of the Paying Agent w th full power of substitution in the premises. Dated: Signature Guarantee: NOTE: The signature(s) on this Assignment must correspond with the name(s) as written on the face of the within registered bond in every particular, without alteration or enlargement or any change whatsoever. SF2-2051.2 A-5 COUNTY OF CONTRA COSTA COUNTY SERVICE AREA NO. R-8 1994 PARK AND OPEN SPACE REFUNDING BONDS BOND PURCHASE AGREEMENT March _, 1994 County of Contra Costa on behalf of County Service Area No. R-8 Martinez, California Ladies and Gentlemen: Sutro & Co. , Inc. (the "Underwriter") hereby offers to enter into this Bond Purchase Agreement (the "Purchase Agreement") with the County of Contra Costa, acting on behalf of County Service Area No. R-8 (the "Issuer") for the purchase by the Underwriter of the County of Contra Costa County Service Area No. R-8 1994 Park and Open Space Refunding Bonds specified below (the "Refunding Bonds") . This offer is made subject to acceptance thereof by the Issuer prior to 5:00 P.M. , California time, on the date hereof, and upon such acceptance, as evidenced by the execution hereof by the authorized officers of the Issuer in the space provided below, this Purchase Agreement shall be in full force and effect in accordance with its terms and shall be binding -upon the Issuer and the Underwriter. 1. Purchase and Sale of Bonds. Upon the terms and conditions and upon the basis of the representations herein set forth, the Underwriter agrees to purchase from the Issuer, and the Issuer agrees to sell to the Underwriter, all (but not less than all) of the Refunding Bonds in the aggregate principal amount of $ at the aggregate purchase price of $ (representing the par amount of the Bonds less an underwriting discount of $ , less an original issue discount of $ ) . The Refunding Bonds will be issued pursuant to, and secured as provided in, Resolution No. of the Issuer adopted on , 1994 (the "Resolution") , and a Paying Agent Agreement, dated as of March 1, 1994 .(the "Paying Agent Agreement") by and between the County and Bank of America 'National Trust and Savings Association, as fiscal agent (the "Paying Agent") . A portion of the proceeds of the Refunding Bonds will be used to refund the Issuer's County Service Area No. R-8 1974 Park and Open Space Bonds (the "Prior Bonds") currently outstanding in the aggregate principal amount of $ SF2-26709.1 The Refunding Bonds shall mature and shall be subject to redemption on the dates and in the amounts and shall bear or accrue interest at the rates as set forth in the Paying Agent Agreement and the Official Statement (as hereinafter defined) and in Exhibit A attached hereto. The Underwriter agrees to make a bona fide public offering of the Refunding Bonds at the initial offering prices set forth in the Official Statement; however, the Underwriter reserves the right to make concessions to dealers and to change such initial offering prices as the Underwriter shall deem necessary in connection with the marketing of the Refunding Bonds. Terms defined in the Official Statement are -used herein as so defined. 2. Official Statement. The Issuer hereby ratifies, approves and confirms the distribution of the Preliminary Official Statement of the Issuer with respect to the Refunding Bonds, dated , 1994 (together with the Appendices thereto, any documents incorporated therein by reference,- and any supplements or amendments thereto, the "Preliminary Official Statement") , in connection with the public offering and sale of the Refunding Bonds by the Underwriter. The Issuer shall deliver, or cause to be delivered, to the Underwriter within seven business days from the date hereof, five executed copies of the final Official Statement prepared in connection with the Refunding Bonds •(together with the Appendices thereto, any documents incorporated therein by reference, and any supplements or amendments thereto on or prior to the Closing, the "Official Statement") to be dated as of the date hereof and to be in such form as shall be approved by the Issuer and the Underwriter and such additional conformed copies thereof as the Underwriter may reasonably request in sufficient quantities to comply with applicable Municipal Securities Rulemaking Board rules, with Rule 15c2-12, adopted by .the Securities Exchange Commission on June 28, 1989 (the "Rule") and to meet potential customers" requests for copies of the Official Statement: By acceptance of this Purchase Agreement, the Issuer hereby authorizes the use of copies of the Official Statement in connection with the public offering and sale of the Refunding Bonds. 3. Delivery of Refunding Bonds. At 9:00 a.m. , California time, on April _, 1994, or at such earlier or 'later time or date, as shall be agreed upon by the Issuer and the Underwriter (such time and date herein referred to as the "Closing Date") , the Paying Agent shall authenticate and deliver to the Depository Trust Company ("DTC") , in New York, New York, on behalf of the Issuer, the Refunding Bonds in the form of a single fully registered Bond for each maturity of the -Refunding Bonds, registered in the name of Cede & Co. , as nominee for DTC, and to the Underwriter at the offices of Orrick, Herrington & Sutcliffe ("Bond Counsel") in San Francisco, California, or at such other location as the Underwriter and the County shall agree, the other documents herein mentioned; and the SMM709.1 2 Underwriter shall accept such delivery and pay the purchase price of the Refunding Bonds as set forth in Section 1 hereof by same day funds (such delivery and payment being herein referred to as the "Closing") . The Refunding Bonds shall be made available to the Underwriter and/or DTC not later than the second Business Day (as defined in the Paying Agent Agreement) before the Closing Date for purposes of inspection and packaging. 4. Representations of the Issuer. The Issuer represents that: (a) The Issuer is a political subdivision of the State of California -(the "State") , duly organized and existing, and authorized to transact business and exercise powers under and pursuant to the provisions of the laws and Constitution of the State and has, and at the date of the Closing will have, full legal right, power and authority (A) to carry out its obligations under the Resolution, the Paying Agent Agreement and this. Purchase Agreement, (B) to adopt the Resolution and to execute and delivery the Paying Agent Agreement, (C) to issue, sell and deliver the Refunding Bonds to the Underwriter as provided herein, and (D) to carry out and to consummate the transactions contemplated by the Resolution, the Paying Agent Agreement, this Purchase Agreement, and the Official Statement; (b) The Preliminary Official Statement, as of its date, was correct in all material respects and did not contain any untrue statement of a material fact or omit to state any material fact required to be stated therein or necessary in order to make the statements contained therein, in the light of the circumstances under which they were made, not misleading (except that no representation is made hereby with respect to the information in the Preliminary Official Statement under the headings "THE BOOK ENTRY SYSTEM" or "[DESCRIPTION OF BOND GUARANTY]") ; (c) The Official Statement, as of its date, is correct in all material respects and does not contain any untrue statement of a material fact or omit to state any material fact required to be stated therein or necessary in order to make the statements contained therein, in the light of the circumstances under which they were made, not misleading (except that no representation is made hereby with respect to the information in the Preliminary Official Statement under the headings "THE BOOK ENTRY SYSTEM" or "[DESCRIPTION OF BOND GUARANTY]") ; (d) The Issuer covenants with the Underwriter that during the -Underwriting Period (as defined in the Rule) , if an event occurs, of which the Issuer has knowledge, which might or would cause the information contained in the Official Statement, as then supplemented or amended, to contain an untrue statement of a material fact or to omit to state a material fact required to be stated therein or necessary to make the statements SMW7o9.1 3 therein, in the light of the circumstances under which they were made, not misleading, the Issuer shall notify the Underwriter, and if, in the opinion of the Underwriter, such event requires the preparation and publication of a supplement or amendment to the Official Statement, the Issuer shall cooperate with the Underwriter in the preparation of an amendment or supplement to the Official Statement in a form and in a manner approved by the Underwriter and the Issuer, and all printing expenses thereby incurred shall be paid for by the Issuer. (e) If the information contained in the Official Statement is amended or supplemented pursuant to the immediately preceding subparagraph, at the time of each supplement or amendment thereto and (unless subsequently again supplemented or amended pursuant to such subparagraph) at all times subsequent thereto up to and including the end of the Underwriting Period, the portions of the Official Statement so supplemented or amended will not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make the statements therein, in light of the circumstances under which they were made, not misleading. (f) The Issuer has complied, and will at the Closing be in compliance, in all respects, with all applicable laws of the State of California; (g) By official action of the Issuer prior to or concurrently with the acceptance hereof, the Issuer has duly authorized and approved the Preliminary Official Statement and the Official Statement, and has duly authorized and approved the execution and delivery of., and the performance by the Issuer of the obligations on its part contained, the Refunding Bonds, the Escrow Agreement- and this Purchase Agreement; (h) The adoption of the Resolution and the execution and delivery of the Refunding Bonds, the Paying Agent Agreement, and this Purchase Agreement, and compliance with the provisions of each thereof, will not conflict with or constitute a breach of or default under any law, administrative regulation, judgment, decree:, loan agreement, note, resolution, agreement or other instrument to which the Issuer is a party or is otherwise subject; and, except as described in the Official Statement, the Issuer has not entered into any contract or arrangement of any kind which might give rise to any lien or encumbrance on the tax revenues pledged pursuant to, or subject to the lien of, the Resolution; (i) All approvals, consents and orders of any governmental authority, board, agency or commission having jurisdiction which would constitute a condition precedent to adoption of the Resolution, execution and delivery by the Issuer of the Paying Agent Agreement and this Purchase Agreement and the issuance, sale and delivery of the Refunding Bonds have been 3[ W709.1 4 obtained or will be obtained prior to the Closing (provided the Issuer shall not be responsible for state blue sky filings) ; (j) The Refunding Bonds when issued, authenticated and delivered in accordance with the Resolution and the Paying Agent Agreement will be validly issued, and will be valid and binding obligations of the Issuer; (k) The terms and provisions of the Resolution comply in all respects with the requirements of law, the Resolution has been duly and validly adopted, the Paying Agent Agreement has been duly authorized, executed and delivered and the Resolution and the Paying Agent Agreement are valid, legal and binding upon the Issuer enforceable in accordance with their terms subject to bankruptcy, moratorium or insolvency or other laws affecting creditorsf rights generally and general rules of equity (regardless of whether such enforceability is considered in a proceeding at law or in equity) ; (1) Except as disclosed in the Official Statement, there is no action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, public board or body, pending or, to the knowledge of the Issuer, threatened against the Issuer, affecting the existence of the Issuer or the titles of its members or officers, or seeking to enjoin the sale, issuance or delivery of the Refunding Bonds or the tax revenues pledged or to be pledged to pay the principal of, redemption premium, if any, and interest on the Refunding Bonds, or the pledge thereof, or in any way contesting or affecting the validity or enforceability of the Refunding Bonds, the Resolution, the Paying Agent Agreement or this Purchase Agreement or contesting in any way the completeness or accuracy of the Preliminary Official Statement or the Official Statement or contesting the power or authority of the Issuer to issue the Refunding Bonds, to adopt the Resolution or to execute and deliver the Paying Agent Agreement or this Purchase Agreement, nor is there any basis therefor, wherein an unfavorable decision, ruling or finding would materially adversely affect the validity or enforceability of the Bonds, the Resolution, the Paying Agent Agreement or this Purchase Agreement; (m) Any certificate signed by an authorized officer of the Issuer and delivered to the Underwriter shall be deemed a representation and warranty of the Issuer to the Underwriter as to the statements made therein; (n) Each of the Refunding Bonds shall be secured in the manner and to the extent set forth in the Resolution and the Paying Agent Agreement; and (o) The Issuer has not been notified of any listing or proposed listing by the Internal Revenue Service to sF2-2VO9.1 5 the effect that the Issuer is an issuer whose arbitrage certificates may not be relied upon. 5. Representations of the Underwriter. The Underwriter represents thats: (a) The Underwriter has full right, power, and authority to enter into this Purchase Agreement. (b) The Underwriter will make an initial bona fide public offering of the Refunding Bonds at a price or prices (or yield or yields) not in excess of the public offering price or prices (or yield or yields) set forth in the Official Statement, and may subsequently, with the approval of the Issuer, change such offering price or prices (or yield or yields) . The Underwriter may offer and sell the Refunding Bonds to certain dealers (including dealers depositing Bonds into investment trusts) at a price or prices lower (or yield or yields higher) than'the public offering price or prices (or yield or yields) set forth in the Official Statement. (c) The Underwriter has disclosed to the Issuer all material facts related to its purchase of the Refunding Bonds, including, without limitation, any fractionalization of the Refunding Bonds or other primary market transactions with respect to the Refunding' Bonds. (d) The Underwriter shall not sell or cause to be sold any fractional interest in the Refunding Bonds without the prior written approval of the Issuer. 6. Rule 15c2-12 Covenant. The Issuer covenants to comply, and to cooperate with the Underwriter as may be reasonably required by the Underwriter in order for the Underwriter to comply, with the applicable provisions of the Rule. 7. Conditions to Obligations of Underwriter. The Underwriter has entered into this Purchase Agreement in reliance upon the representations, warranties and agreements of the Issuer contained herein and upon the accuracy of the statements to be contained in the documents, opinions, and instruments to be delivered at the Closing. Accordingly, the Underwriter's obligations under this Purchase Agreement to purchase, accept delivery of, and pay for the Refunding Bonds on the Closing Date is subject to the performance by the Issuer of its obligations hereunder at or prior to the Closing. The parties hereto expressly understand that the obligations to purchase the Refunding Bonds are and shall be subject to the following further conditions: (a) At the time of the Closing, (i) the representations and warranties of the Issuer contained herein W2-2M.1 6 shall be true, complete and correct in all material respects; (ii) each of the documents and certificates required to be delivered at Closing shall have been duly executed, acknowledged and delivered by the appropriate parties thereto, shall be in full force and effect and shall not have been amended, modified or supplemented, except as therein permitted 'or as may have been agreed to in writing by the Underwriter; and (iii) the Resolution shall be in full force and effect and shall not have been amended, modified or supplemented, except as may have been agreed to in writing by the Underwriter; (b.) The Underwriter shall have the right to cancel its obligation to purchase the Refunding Bonds if between the date hereof and the Closing, (i) legislation shall have been enacted (or resolution passed) by or introduced or pending legislation amended in the Congress of the United States or the State of California (the "State") or shall have been reported out of committee or -be pending in committee, or a decision shall have been rendered by a court of the United States or the State or the Tax Court of the United States, or a ruling shall have been made or a resolution shall have been proposed or made or any other release or announcement shall have been made by the Treasury Department of the United States or the Internal Revenue Service, or other federal or State authority, with respect to federal or State taxation upon interest on obligations of the general character of the Refunding Bonds or with respect to the security pledged to pay debt service on the Refunding Bonds, that, in the Underwriter's reasonable judgment, materially adversely affects the market for the Refunding Bonds, or the market price generally of obligations of the general character of the Refunding Bonds or. (ii) there shall exist any event that, in the Underwriter's reasonable judgment, either (A) makes untrue or -incorrect in any material respect any statement or information in the Official Statement or (B) is not reflected in the Official Statement but should be reflected therein in order to make the statements and information therein not misleading in any material respect, or (iii) there shall have occurred any outbreak or escalation of hostilities or -other local, national or international calamity or crisis, or a default with respect to the debt obligations of, or the institution .of proceedings under the federal bankruptcy laws by or against, any state of the United States or agency thereof, or any city in the United States having a population of over one million, the effect of which on the financial markets of the United States will be such as in the Underwriter's reasonable judgment, makes -it impracticable for the Underwriter to market the Refunding Bonds or enforce contracts for the sale of the Refunding Bonds, or (iv) there shall be in force a general suspension of trading on the New York Stock Exchange, or minimum or maximum prices for trading shall have been fixed and be in force, or maximum ranges for prices for securities shall have been required and be in force on the New York Stock Exchange, whether by virtue of determination by that Exchange or by order of the Securities and Exchange Commission of the United States or WM-W709.1 7 any other governmental authority having jurisdiction that, in the Underwriter's reasonable judgment, makes it impracticable for the Underwriter to market the Refunding Bonds or enforce contracts for the sale of the Refunding Bonds, or (v) a general banking moratorium shall have been declared by federal, New York or State authorities having jurisdiction and be in force that, in the Underwriter's reasonable judgment, makes it impracticable for the Underwriter to market the Refunding Bonds or enforce contracts for the sale of the Refunding Bonds, or (vi) legislation shall be enacted or be proposed or actively considered for enactment, or a decision by a court of the United States shall be rendered, or a ruling, regulation, proposed regulation or statement by or on behalf- vf the Securities and -Exchange Commission of the United States or other governmental agency having jurisdiction -of the subject matter shall be made, to the effect that the Refunding Bonds, any obligations of the general character of the Refunding Bonds or the Resolution are not exempt from the registration, qualification or other requirements of the Securities Act.-of 1933, as amended and as then in effect, or of the Trust Indenture Act of 1939, as amended and as then in effect, or otherwise .are or would be in violation of any provision of the federal securities laws, or (vii) the New York Stock Exchange or other national securities exchange, or any governmental authority, shall impose any material restrictions not now in force with respect to the Refunding Bonds or obligations of the general character of the Refunding Bonds or securities generally, or materially increase any such restrictions now in force, including those relating to the extension, of credit by, or the -charge to the net capital requirements of, underwriters; or (viii) there shall have been any materially adverse change in the affairs of the 'Issuer which in the Underwriter's reasonable judgment materially adversely affects the market for the Refunding Bonds.; and (c) At or prior to the Closing the Underwriter shall receive the following: (1) The unqualified approving opinion of Bond Counsel with respect to the Refunding Bonds, addressed to the Issuer, dated the date of the Closing, in substantially the form attached to the Official Statement as an Appendix; (2) A supplemental opinion of Bond Counsel with respect to .the Refunding Bonds, addressed to the Underwriter, dated the date of Closing, in substantially the form attached heretoas Exhibit B; . (3) The opinion of County Counsel, addressed to the Underwriter and the Issuer, dated the date of Closing, in substantially the form attached hereto as Exhibit C; (4) A certificate dated the date of the Closing, signed by the Chief Administrative Officer of the Issuer SM26709.1 8 to the effect that: (i) the representations, warranties and covenants of the Issuer contained herein are true and correct in all material respects on and as of the date of Closing with the same effect as if made on the date of Closing; (ii) the Issuer has complied with all the agreements and satisfied all of the conditions on its part to be performed or satisfied at or prior to Closing; (iii) to the best of the knowledge, no event affecting the Issuer has occurred since the date of the Official Statement which either makes untrue or incorrect in any material respect as of the Closing Date any statement of information contained in the: Official Statement or is not reflected in the Official Statement but should be reflected therein in order to make the statements and information therein not misleading in any material respect; and (iv) the Resolution is in full force and effect and has not been amended in any respect, except as approved in writing by the Underwriter; and the Paying Agent Agreement and this Purchase Agreement have been duly authorized executed and delivered by the Issuer and are in full force and effect; (5) A certificate of the Paying Agent dated the date of the Closing, to the effect that: (i) the Paying Agent is a national banking association organized and existing under and by virtue of the laws of the United States of America, having full power and being qualified and duly authorized to perform the duties and obligation of the Paying Agent under and pursuant to the Paying Agent Agreement; (ii) the Paying Agent has agreed to perform the duties and obligations of the Paying Agent as set forth in the Paying Agent Agreement; (iii) compliance with the provisions on the Paying Agent's part contained in the Paying Agent Agreement will not conflict with or constitute a breach of or default under any judgment., decree, loan agreement, indenture, bond, note, resolution, agreement or other instrument to which the Paying Agent is a party or is otherwise subject, or, to the best knowledge of the Paying Agent, any material law or administrative regulation to which the Paying Agent is subject, as a result of which the Paying Agent's ability to perform its obligations under the Paying Agent Agreement would be impaired, and (iv) the Paying Agent has not been served in any action, suit, proceeding, inquiry or investigation, at law or in equity, before or by any court, governmental agency, public board or body, pending nor, to the best of the knowledge of the Paying Agent, is any such action, suit, proceeding, inquiry or investigation threatened against the Paying Agent, affecting the existence of the- Paying Agent, or the titles of its officers to their respective offices or seeking to prohibit, restrain or enjoin the issuance, sale and delivery of the Refunding Bonds or the collection of tax revenues pledged or to be pledged to pay the principal of, premium, if any, and interest on the Refunding Bonds, or the pledge thereof, or in any way contesting the powers of the Paying Agent or its authority to perform its obligations under the Paying. Agent Agreement, wherein an unfavorable .decision, ruling or finding would materially adversely affect the sFz-2s�o9.i 9 validity or enforceability of the Refunding Bonds or the Paying Agent Agreement; (6) Two copies of this Purchase Agreement duly executed and delivered by the parties hereto; (7) Two copies of the Official Statement, executed on behalf of the Issuer by the Chairman of the Board of Supervisors of the Issuer; (8) Two copies of the Paying Agent Agreement, duly executed and delivered by the parties thereto; [ (9) An original executed policy of Financial Guaranty Bond issued by [Insurer] (the "Insurer") insuring the payment of principal of and interest on the Refunding Bonds, together with an appropriate opinion of counsel to the Insurer as to the validity and enforceability of such policy in form.-and substance satisfactory to the Underwriter;] (10) Evidence that the Refunding Bonds have been rated "[AAA]" and "[Aaa]" by Standard & Poors Corporation and Moody's Investors Service, respectively; (11) Two certified copies of the Resolution; (12) A Tax Certificate of the Issuer, together -with a Certificate of the Underwriter, in form and substance satisfactory to Bond Counsel. (13) Such additional legal opinions, certificates, proceedings, instruments and other documents as the Underwriter or Bond Counsel may reasonably request to evidence compliance by the Issuer and the Underwriter with this Purchase Agreement, legal- requirements (including tax exemption) , and the performance or satisfaction by the Issuer at or prior to such time of all agreements then to be performed and all conditions then to be satisfied by the Issuer. The Issuer will furnish the Underwriter with such conformed copies of such opinions, certificates, letters and documents as the Underwriter may reasonably request. If the Issuer shall be unable to satisfy the conditions to the obligations of the Underwriter contained in this Purchase Agreement, or if the obligations- of the Underwriter shall be terminated for any reason permitted by this Purchase Agreement, this Purchase Agreement shall terminate and neither the Underwriter nor the. Issuer shall have any further obligations hereunder, except as provided in Section 9 hereof. However, the Underwriter or the Issuer, as applicable may in its discretion waive one or more of the conditions imposed by this Purchase Agreement for the protection of the Underwriter or the Issuer, as applicable and proceed with the Closing. s2sros.t 10 8. Expenses. The Underwriter shall be under no obligation to pay, and the Issuer shall pay from its available funds or from the proceeds of the Refunding Bonds, certain expenses set forth in this Section, including but not limited to: (i) all expenses in connection with the preparation, distribution and delivery of the Preliminary Official Statement, the Official Statement, and any amendment or supplement thereto during the Underwriter Period (as defined in the Rule) , and this Purchase Agreement, including the out-of-pocket costs in connection with the production and printing of the Preliminary Official Statement and the Official Statement; (ii) all expenses in connection with the printing, issuance and delivery of the Refunding Bonds; (iii) the fees and disbursements of Bond Counsel; (iv) the disbursements of the Issuer in connection with the Refunding Bonds; (v) the fees and disbursements of the Paying Agent pursuant to a separate written agreement between the Issuer and the Paying Agent. The Underwriter shall pay all advertising expenses in connection with the public offering of the Bonds and all other expenses (including fees and expenses of any counsel to the underwriter, fees and expenses associated with the qualification of the Refunding Bonds under securities or "blue sky" laws, and California Debt Advisory Commission fees) incurred by the Underwriter -in connection with its public offering and distribution of the Refunding Bonds. 9. Oualification under Securities Laws. The Issuer agrees to cooperate with the Underwriter in any endeavor to qualify the Refunding Bonds for offering and sale under the securities or "blue sky" laws of such jurisdictions of the United States as the Underwriter may request; provided that neither the Issuer shall not be required to qualify in, or submit to the general jurisdiction of, any state in which it is not now so qualified or of which it has not submitted to the general jurisdiction. The Issuer consents to the use of the Preliminary Official Statement and Official Statement by the Underwriter in obtaining such qualifications. 10. Notice. Any notice or other communication to be given to the Issuer under this Purchase Agreement may be given by delivering the same in writing as the set forth above. Any such notice or communication to be given to the Underwriter may be given by delivering the same in writing to: Sutro :& Co. , Inc. 201 California Street, 2d Floor San Francisco, California 94111 Attention: Robert L. Williams, Jr. il. Governing Law; Counterparts. This Purchase Agreement shall be governed by the laws of the State of sr2-26M.1 11 California. This Purchase Agreement may be executed by the parties hereto in separate counterparts, each of which when so executed and delivered shall be an original, but all such counterparts shall together constitute but one and the same instrument. 12. Parties in Interest. This Purchase Agreement is made solely for the benefit of the signatories hereto and no other person shall acquire or have any right hereunder or by virtue hereof. All representations, warranties and agreements in this Purchase Agreement shall remain operative and in full force and effect, regardless of (a) delivery of and payment for any of the Refunding Bonds and (b) any termination of this Purchase Agreement. Very truly yours, Sutro & Co. , Inc. By: Authorized Representative ACCEPTED: , 1994 COUNTY OF CONTRA COSTA on behalf of COUNTY SERVICE AREA NO. R-8 By. Chairman of the Board of Supervisors of the County of Contra Costa SMU709.1 12 EXHIBIT A AMOUNTS, MATURITIES AND INTEREST RATES OF REFUNDING BONDS Maturity Interest Price or (September 1) Amount Rate Yield sx-2709.1 A-1 EXHIBIT B Form of SuPRlemental Opinion of Bond Counsel County of Contra Costa County Service Area No. R-8 1994 Park and Open Space Refunding Bonds Sutro & Co. San Francisco, California Re: COUNTY OF CONTRA COSTA, COUNTY SERVICES AREA NO. R-8 1994 PARK AND OPEN SPACE REFUNDING BONDS (SuRRlemental Opinion) Ladies and Gentlemen: This letter is addressed to you, as the Underwriter, pursuant to Section 7(c) (2) of the Bond Purchase Agreement, dated , 1994 (the "Purchase Agreement") , between you and the County of Contra Costa, on behalf of County Service Area No. R-8 (the "Issuer") , providing for the purchase of $ principal amount. of County of Contra Costa County Service Area No. R-8 1994 Park and Open Space Refunding Bonds (the "Bonds") . The Bonds are being issued pursuant to and by authority of a resolution of the Board of Supervisors of the Issuer- (the "Board") duly passed and adopted on , 1994 (the "Resolution") under and by authority of Articles 9 and 11 of Chapter 3 of Part 1 of Division 2 of Title' 5 of the California Government Code,. and pursuant to a Paying Agent Agreement, dated as of March 1, 1994 (the "Paying Agent Agreement") by and between the Issuer and Bank of America National Trust and Savings Association, as paying agent (the "Paying Agent") . Capitalized terms not otherwise defined herein shall have the meanings ascribed thereto in the Paying Agent Agreement or, if not defined in the Paying Agent Agreement, in the Purchase Agreement. In addition to the opinions set forth in our final legal opinion concerning the validity of the Bonds and certain other matters, dated the date hereof and addressed to the Issuer (but which may be relied upon by you to the same extent as if such opinion were addressed to you) , and based on and subject to the matters referred to in the second through fourth paragraphs of said final legal opinion (which are hereby incorporated herein by reference) , and in reliance thereon, as of the date hereof, we are of the following opinions or conclusions: 1. The Bonds are not subject to the registration requirements of the Securities Act of 1933, as amended. [No opinion is expressed with respect to the Insurance Policy. ] SM26709.1 B-1 2. The Purchase Agreement has been duly authorized, executed and delivered by the Issuer and (assuming due authorization, execution and delivery by, and validity against the Underwriters) is a valid and binding agreement of the Issuer. We call attention to the fact that the rights and obligations under the Purchase Agreement may be subject to bankruptcy, insolvency, reorganization, arrangement, fraudulent conveyance, moratorium and other laws relating to or affecting creditors' rights, to the application of equitable principles, and to the exercise of judicial discretion in appropriate cases and to the limitations on legal remedies against school districts in the State of California. We express no opinion with respect to any indemnification, contribution, choice of law, choice of fcram or waiver provisions contained in the Purchase Agreement. 3. The statements contained in the Official Statement, dated , 1994, with respect to the Bonds (the "Official Statement") , under the captions ["The Bonds", "Security for the Bonds", "Summary of Certain Provisions of the Paying Agent Agreement," and "Tax Exemption"] , insofar as such statements expressly summarize certain provisions of the Bonds and the Paying Agreement and our opinion concerning certain federal tax matters relating to the Bonds, are accurate in all material respects. 4. We are not passing upon and do not assume any responsibility for the accuracy (except as explicitly stated in paragraph 3 above) , completeness or fairness of any of- the statements contained in the Official Statement and make no representation that we have independently verified the accuracy, completeness or fairness of any such statements. During the course of serving as special counsel in connection with issuance of the Bonds, no information came to the attention of the attorneys in our firm rendering legal services in connection with such issuance which caused us to believe that the Official Statement as of .its date (except for any financial or statistical data or forecasts, numbers, charts, estimates, projections, assumptions or expressions of opinion, or any information about DTC, the Bank, the Insurer, and the information contained in Appendices ] included therein, as to which we express no opinion or view) contained any untrue statement of a material fact or omitted 'to state any material fact required to be stated therein or necessary to make the statements therein, in the light of the circumstances under which they were made, not misleading. This letter is furnished by us as bond counsel. No attorney-client relationship has existed or exists between our firm and yourselves in connection with the Bonds or by virtue of this letter. Our engagement with respect to the Bonds has terminated as of the date hereof, and we disclaim any obligation to update this letter. This letter is delivered to you as Underwriter of the Bonds, is solely for your benefit as such Underwriter- and is not to be used, circulated, quoted or M-M709.1 B-2 otherwise referred to or relied upon for any other purpose or by any other person. This letter is not intended to, and may not, be relied upon by owners of Bonds. Very truly yours, ORRICK, HERRINGTON & SUTCLIFFE M-2709.1 B-3 EXHIBIT C ,Form of Opinion of County Counsel County of Contra Costa County Service Area No. R-8 1994 Park and Open Space Refunding Bonds I am County Counsel of Contra Costa County (the "Issuer") in connection with the issuance by the Issuer of the bonds referenced in the caption hereto (the "Refunding Bonds") pursuant to Articlee 9 and 11 of Chapter 3 of Part 1 of Division 2 of Title 5 of the California Government Code (the "Law") , Resolution No. , adopted by the Issuer on , 1994 (the "Resolution") , and a Paying Agent Agreement, dated as of March 1, 1994 (the "Paying Agent Agreement") by and between the Issuer and- Bank of America National Trust and Savings Association, as paying agent (the "Paying Agent") . I have examined the Law and such certified proceedings and other papers as we deem necessary to render this opinion. Capitalized terms used herein, unless otherwise defined, have the meanings assigned to such terms in the Purchase Agreement, dated , 1994 (the "Purchase Agreement") , by and between the Issuer, and Sutro & Co. , Inc. As to questions of fact material to this opinion, I have relied upon representations of the Issuer contained in the Purchase Agreement, the Paying Agent Agreement and the Resolution and in the certified proceedings and other certifications of public officials furnished to us, without undertaking to verify such facts by independent investigation. Based upon my examination, I am of the opinion, as of the date hereof, that: (1) The Issuer is a political subdivision of the State of California duly organized and validly existing under and by virtue of the Constitution and laws of the State of California. (2) The Resolution has been duly adopted by the Issuer at a regular meeting duly called and held in accordance with the requirements of all applicable laws and at which a quorum of the members of the Issuer was continuously present. (3) Except as described in the Official Statement, there is no litigation pending or, to the best of my knowledge after due inquiry, threatened which: (i) challenges the right or title of any member' or officer of the Issuer to hold his or her respective office or exercise or perform the powers and duties pertaining thereto; (ii) challenges the validity or enforceability of the Refunding Bonds, the Resolution, the Paying Agent Agreement, or the Purchase Agreement; (iii) seeks to M-W709.1 C-1 restrain or enjoin the issuance and sale of the Refunding Bonds, the adoption or effectiveness of the Resolution, or the execution and delivery by the Issuer of, or the performance by the Issuer of its obligations under, the Refunding Bonds, the Paying Agent Agreement, the Purchase Agreement, or the Resolution, or (iv) if determined adversely to the Issuer or its interests, would have a material and adverse effect upon the financial condition, assets, properties or operations of the Issuer. (4) The Refunding Bonds, the Paying Agent Agreement and the Purchase Agreement have each been duly authorized, executed and delivered by the Issuer, and the Refunding Bonds, the Paying Agent Agreement, and the Purchase Agreement constitute the valid and binding legal obligations of the Issuer enforceable in accordance with their respective terms except as such enforceability may be limited or otherwise affected by applicable bankruptcy, insolvency, reorganization, moratorium or other similar laws or general principles of equity limiting or . otherwise affecting the enforcement of creditorsf rights, whether now existing or hereafter enacted. (5) The execution and delivery by the Issuer of, and the performance by the Issuer of its obligations under, the Refunding Bonds, the Paying Agent Agreement and the Purchase Agreement do not conflict with, violate or constitute a default under any provision of any law, court order or decree or any contract, instrument or agreement to which the Issuer is a party or by which it is bound. (6) The Issuer has obtained all authorizations, approvals, consents or other orders of the State of California or any other governmental authority or agency within the State of California having jurisdiction over the Issuer required for the valid authorization, issuance and delivery by the Issuer of the Refunding Bonds. (7) The Official Statement (excluding therefrom information under the captions "THE BOOK ENTRY SYSTEM" and "DESCRIPTION OF BOND GUARANTY") , financial statements and the statistical data included in the Official Statement, as to which no opinion is expressed) does not contain any untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary in order to make the statements therein, in the light of the circumstances under which they were made, not misleading. All parties to the transactions pertaining to the initial issuance and sale of the Refunding Bonds and their counsel may rely upon this opinion. Very truly yours, sF2-2W09.1 C-2 PRELIMINARY OFFICIAL STATEMENT DATED MARCH , 1994 NEW ISSUE - BOOK ENTRY ONLY RATING: Moody's: Aa See "Rating" herein In the opinion of Orrick, Herrington &Sutcliffe, Bond Counsel, based upon an analysis of existing laws, regulations, rulings, and court decisions and assuming (among other things) compliance with certain covenants, interest on the Bonds is excluded from gross income for federal income for federal income tax purposes and is exempt from State of California personal income taxes. In the opinion of Bond Counsel, interest on the Bonds is not a specific preference item for purposes of the federal individual and corporate alternative minimum taxes, although Bond Counsel observes that such interest is included in adjusted current earnings in calculating federal corporate alternative minimum taxable income. Bond Counsel expresses no opinion regarding any other tax consequences caused by the ownership or disposition of, or the accrual or receipt of interest on, the Bonds. See "TAX MATTERS" herein. $4,535,000* COUNTY OF CONTRA COSTA COUNTY SERVICE AREA NO. R-8 1994 PARK AND OPEN SPACE REFUNDING BONDS Dated: Date of Delivery Due: December 15 as shown below The Series 1994 Bonds which comprise the issue described herein(the"Bonds")are being issued by County of Contra Costa County Service Area No. R-8("CSA R-8") of the County of Contra Costa (the "County"). The Bonds are being issued to refund CSA No. R-8's 1974 Park and Open Space Bonds. Interest on the Bonds will be payable on June 15 and December 15 of each year commencing June 15, 1994. The Bonds are being delivered as fully registered bonds, without coupons, in book-entry form only, registered in the name of and held by Cede&Co., as nominee for the Depository Trust Company, New York,New York("DTC")and will be available to the beneficial owners thereof in denominations of$5,000 each or any integral multiple thereof, under the book-entry system maintained by DTC. Purchasers of the Bonds will not receive physical delivery of the Bonds. DTC will act as securities depository for the Bonds as more fully described herein. The principal and interest with respect to the Bonds will be paid by Bank of America National Trust and Savings Association,San Francisco;California as paying agent/registrar and transfer agent("Paying Agent"),to DTC,which will in turn remit such principal and interest to its participants for subsequent disbursement to the beneficial owners of the Bonds as described herein. See "THE BONDS" -Book-Entry Only". The Bonds are subject to redemption prior to maturity. See "Redemption" herein. The Bonds are obligations of CSA R-8. The money for the payment of principal and interest on the Refunding Bonds shall be raised by ad valorem taxation without limitation as to rate or amount(except with respect to certain personal property which is taxable at limited rates) upon all taxable property in CSA R-8 and provision shall be made for the levy and collection of such taxes in the manner provided by law and for such redemption and payment out of the CSA R-8 Bond and Tax Fund of the County. This cover page contains certain information for quick reference only. It is not a summary of this issue. Investors must read the entire official statement to obtain information essential to the making of an informed investment decision. MATURITY SCHEDULE Maturity Date Principal Interest Maturity Date Principal Interest (December 15) Amount Rate (December 15) Amount Rate 1995 . . . . . . . . $ % 2000 . . . . . . . $ % 1996 . . . . . . . . $ % 2001 . . . . . . . $ % 1997 . . . . . . . . $ % 2002 . . . . . . . $ % 1998 . . . . . . . .. $ % 2003 . . . . . . . $ % 1999 . . . . . . . . $ % 2004 . . . . . . . $ % The Bonds will be offered when, as and if issued and received by the purchasers, subject to the approval as to their legality by Orrick, Herrington&Sutcliffe, San Francisco, California, Bond Counsel. It is anticipated that the Bonds, in book entry form, will be available for delivery in New York, New York on or about April 1994. No dealer, broker, sales person or their person has been authorized by CSA R-8,the City of Walnut Creek or the County of Contra Costa to give any information or to make any representations other than those contained herein and, if given or made, such other information or representation must not be relied upon as having been authorized by CSA R-8, the City or 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 Bonds by a person in any jurisdiction in which it is unlawful for such person to make such an offer, solicitation or sale. The information set forth herein has been obtained from official sources that are believed to be reliable but it is not guaranteed as to accuracy or completeness, and is not be construed as a representation by CSA R-8, the City, the County or the Underwriter. The information and expression of opinions herein are subject to change without notice and neither delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, create any implication that there has been no change in the affairs of CSA R-8, the City or the County since the date hereof. All summaries contained herein of the Bonds,the Resolution authorizing the issuance of the Bonds,the Paying Agent agreement or other documents are made subject to the provisions of such documents and do not purport to be complete statements of any or all of such provisions. This Official Statement is not to be construed as a contract with the purchasers of the Bonds. IN CONNECTION WITH THIS OFFERING,THE UNDERWRITERS MAY OVERALLOT OR EFFECT TRANSACTIONS WHICH STABILIZE OR MAINTAIN THE MARKET PRICE OF THE SECURITIES OFFERED HEREBY AT A LEVEL ABOVE THAT WHICH MIGHT OTHERWISE PREVAIL IN THE OPEN MARKET. SUCH STABILIZING, IF COMMENCED, MAY BE DISCONTINUED AT ANY TIME. THE SERIES 1993 BONDS HAVE NOT BEEN REGISTERED WITH THE SECURITIES AND EXCHANGE COMMISSION UNDER THE SECURITIES ACT OF 1993,AS AMENDED,IN RELIANCE UPON THE EXEMPTION CONTAINED IN SECTION 3(a)(2)OF SUCH ACT. THE PAYING AGENT AGREEMENT HAS NOT BEEN QUALIFIED UNDER THE TRUST INDENTURE ACT OF 1939, AS AMENDED, IN RELIANCE UPON AN EXEMPTION CONTAINED IN SUCH ACT. This Official Statement is submitted in connection with the sale of the Bonds and may not be reproduced or used, in whole or in part, for any other purpose. i TABLE OF CONTENTS INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 THE BONDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Authority for Issuance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Description of the Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 DebtService . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Security for the Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 BOOK-ENTRY SYSTEM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Discontinuance of DTC Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 THE REFUNDING PLAN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 ESTIMATED SOURCES AND USES OF BOND PROCEEDS . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 THE PAYING AGENT AGREEMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Certain Covenants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 ThePaying Agent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Defeasance of Bonds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Unclaimed Monies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 CONSTITUTIONAL AND STATUTORY PROVISIONS AFFECTING COUNTY REVENUES AND APPROPRIATIONS . . . . . . . . . . . . . . . . . . . . . . . . . 8 Property Tax Rate.Limitations - Article XIIIA of the California Constitution . . . . . . . . . . . . . 8 Appropriation Limitation - Article XIIIB of the California Constitution . . . . . . . . . . . . . . . . . 8 Possible Future Actions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 AD VALOREM PROPERTY TAXES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Property Tax Collection Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 County Tax Loss Reserve Fund (Teeter Plan) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Park and Open Space Program Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 10 COUNTY SERVICE AREA NO. R-8 ("CSA R-8") . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 THE COUNTY OF CONTRA COSTA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 County Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Population . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 MajorEmployers .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Impact of Military Base Closings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 MedianIncome . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Commercial Activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Construction Activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Transportation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Agriculture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Environmental Control Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Education and Community Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 ii TAX MATTERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 RATING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 LEGAL OPINION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 NO LITIGATION . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 UNDERWRITING . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 MISCELLANEOUS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 Appendix A -Proposed form of Bond Counsel Opinion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-1 ' iii COUNTY OF CONTRA COSTA BOARD OF SUPERVISORS Tom Powers (District 1), Chair Jeffrey Smith (District 2), Member Gayle Bishop (District 3), Member Sunne Wright McPeak (District 4), Member* Tom Torlakson (District 5), Member County Officials Philip J. Batchelor, Clerk to the Board and County Administrator Kenneth J. Corcoran, Auditor-Controller Alfred P. Lomeli, Treasurer-Tax Collector Victor J. Westman, County Counsel Stephen L. Weir, County Clerk-Recorder Bond Counsel Orrick, Herrington & Sutcliffe San Francisco, California Paying Agent Bank of America, National Trust and Savings Association San Francisco, California * Effective April 1, 1994, Mark De Saulnier will succeed Ms. Mc Peak, who has announced her voluntary retirement as of March 31, 1994. Mr. Mark De Saulnier has been appointed by Governor Wilson to serve the member of Ms. Mc Peak's term. iv OFFICIAL STATEMENT $4,535,000* COUNTY OF CONTRA COSTA COUNTY SERVICE AREA NO. R-8 1994 PARK AND OPEN SPACE REFUNDING BONDS INTRODUCTION The purpose of this Official Statement is to provide certain information in connection with the sale of $4,535,000* aggregate principal amount of County of Contra Costa County Service Area No. R-8 ("CSA R-8") Refunding Bonds(the"Bonds")which were authorized by Resolution of the Board of Supervisors of the County of Contra Costa (the "County") on March _, 1994. CSA R-8, which is located generally within the City of Walnut Creek city limits, will utilize the proceeds from the issuance and sale of the Bonds to refinance its County Service Area No. R-8 1974 Park and Open Space Bonds. See " THE REFUNDING PLAN" herein. The Bonds are issued pursuant to a Paying Agent Agreement, dated as of March 1, 1994 (the "Paying Agent Agreement") by and between the County and Bank of America National Trust and Savings Association, as paying agent (the "Paying Agent") and pursuant to the provisions of Articles 9 and 11 of Chapter 3 of Part 1 of Division 2 of Title 5 of the Government Code of the State of California (the "Act"). The Bonds are obligations of CSA R-8. The money for the payment of principal and interest on the Refunding Bonds shall be raised by ad valorem taxation without limitation as to rate or amount(except with respect to certain personal property which is taxable at limited rates) upon all taxable property in CSA R-8 and provision shall be made for the levy and collection of such taxes in the manner provided by law and for such redemption and payment out of the County-Service Area R-8 Bond and Tax Fund of the County (the "Bond and Tax Fund"). This Official Statement has been prepared by the County in connection with the original issuance and sale by the County of the Bonds. All financial and other information presented in this Official Statement has been provided by the County from its records, except for information expressly attributed to other sources. The presentation of information, including tables of receipts from taxes and other sources, is intended to show recent historic information, and is not intended to indicate future or continuing trends in the financial position or other affairs of the County. No representation is made that past experience, as is shown by that financial and other information, will necessarily continue or be repeated in the future. THE BONDS Authority for Issuance The Bonds are issued pursuant to the Act, other applicable laws and the Constitution of the State of California. Pursuant to the Act, the County is empowered to issue refunding bonds for the purpose of refunding bonds previously issued by the County. On November 4, 1986,the County held a special municipal bond election where more than two-thirds of the qualified electors CSA R-8 authorized the issuance of$6,750,000 aggregate principal amount of Park and Open Space Bonds for CSA R-8. On November 25, 1974, the Board of Supervisors of the County adopted a resolution authorizing the issuance of$6,750,000 of the County's County Service Area No. R-8 1974 Park and Open Space Bonds (the "Prior Bonds"). On , 1994, the County adopted a Resolution(the "Bond Resolution")authorizing the issuance of the Bonds pursuant to the Paying Agent Agreement. * Preliminary, subject to change. 1 Description of the Bonds The Bonds will be dated their date of delivery and will bear interest from such date. The Bonds will mature on the dates and in the amounts set forth below and will bear interest at such rates as may be approved by the County at the time of We of the Bonds. Interest is payable on June 15, 1994, and semiannually thereafter on December 15, and June 15, of each year until maturity, subject to redemption prior to maturity as described below. The Bonds will be issued only as fully registered Bonds without coupons, in denominations of$5,000 or any integral multiple thereof. Each Bond shall bear interest from the Interest Payment Date next preceding the date of authentication thereof unless it is authenticated as of a day during the period after the first day of the month of any Interest Payment Date (the "Record Date") to the Interest Payment Date, inclusive, in which event it shall bear interest from such Interest Payment Date, or unless it is authenticated on or before the first Record Date, in which event it shall bear interest from its dated date; provided, however, that if, at the time of authentication of any Bond, interest is in default on outstanding Bonds, such Bond shall bear interest from the Interest Payment Date to which interest has previously been paid or made available for payment on the outstanding Bonds. Interest on the Bonds shall be calculated on the basis of a 360-day year consisting of twelve 30-day months. Interest on the Bonds is payable by check or draft mailed to the registered owners thereof. Principal of and premium, if any, on the Bonds are payable at the corporate trust office of the Paying Agent in San Francisco, California. The Bonds will mature on December 15 of the years and in the amounts as shown in the following maturity schedule. TABLE 1 MATURITY SCHEDULE MATURITY DATE PRINCIPAL MATURITY DATE PRINCIPAL (December 15) AMOUNT (December 15) AMOUNT 1995 2000 1996 2001 1997 2002 1998 2003 1999 2004 Debt Service The debt service schedule for the Bonds is presented below. 2 TABLE 2 DEBT SERVICE Bond Total Debt Year Principal Interest Service 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 Security for the Bonds The money for the redemption of the Refunding Bonds and payment of principal and interest on the Refunding Bonds shall be raised by ad valorem taxation without limitation as to rate or amount(except with respect to certain personal property which is taxable at limited rates) upon all taxable property in CSA R-8 and provision shall be made for the levy and collection of such taxes in the manner provided by law and for such redemption and payment out of the Bond Fund of the County. BOOK-ENTRY SYSTEM General DTC will act as securities depository for the Bonds. The Bonds will be issued as fully-registered securities registered in the name of Cede &Co. (DTC's partnership nominee). One fully-registered bond certificate will be issued for each maturity of the Bonds each 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 bonds that its participants (the "Participants") deposit with DTC. DTC also facilitates the settlement among Participants of securities transactions, such as transfers and pledges, in deposited securities through electronic computerized book-entry changes in Participants' accounts, thereby eliminating the need for physical movement of bonds. Direct Participants include 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 the Bonds under the DTC system must be made by or through Direct Participants which will receive a credit for the Bonds on DTC's records. The ownership interest of each actual purchaser of each Bond 3 ("Beneficial Owner")is in turn to be 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 transaction, 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 Bonds are to be accomplished by entries made on the books of Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive bonds representing their ownership interests in the Bonds, except in the event that use of the book-entry system for the Bonds is discontinued. To facilitate subsequent transfers,all Bonds deposited by Participants with DTC are registered in the name of DTC's partnership nominee, Cede &Co. The deposit of 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 Bonds; DTC's records reflect only the identity of the Direct Participants to whose accounts such 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. 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 will be sent to Cede &Co. If less than all of the 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 the Bonds. Under its usual procedures, DTC mails an Omnibus Proxy to the Trustee 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 Bonds are credited on the record date (identified in a listing attached to the Omnibus Proxy). Principal and interest payments on the 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 date payable. Payments by Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is 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 Paying Agent or the County, 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 Bonds at any time by giving reasonable notice to the County or the Paying Agent. Under such circumstances, in the event that a successor securities depository is not obtained, the Bonds are required to be printed and delivered as described in the Indenture. The County may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event, the Bonds will be printed and delivered as described in the Indenture. The County and the Paying Agent cannot and do not give any assurances that DTC, the DTC Participants or others will distribute payments of principal,interest or any premium with respect to the Bonds paid to DTC or its nominee as the registered owner, or any redemption or other notices, to the Beneficial Owners, or that they will do so on a timely basis or will serve and act in the manner described in this Official 4 Statement. The County and the Paying Agent are not responsible or liable for the failure of DTC or any DTC Participant to make any payment or give any notice to a Beneficial Owner with respect to the Bonds or any error or delay relating thereto. The foregoing description of the procedures and record-keeping with respect to beneficial ownership interests in the Bonds, payment of principal, interest and other payments on the Bonds to DTC Participants or Beneficial Owners, confirmation and transfer of beneficial ownership interests in such Bonds and other related transactions by and between DTC, the DTC Participants and the Beneficial Owners is based solely on information provided by DTC. Accordingly, no representations can be made concerning these matters and neither the DTC Participants nor the Beneficial Owners should rely on the foregoing information with respect to such matters, but should instead confirm the same with DTC or the DTC Participants, as the case may be. Discontinuance of DTC Services In the event that(a)DTC determines not to continue to act as securities depository for the Bonds or(b) the Agency determines to remove DTC from its functions as a depository, DTC's role as securities depository for the Bonds and use of the book-entry system will be discontinued. If the County fails to select a qualified securities depository to replace DTC, the County will cause the Paying Agent to execute and deliver new Bonds in fully registered form in such denominations numbered in the manner determined by the Paying Agent and registered in the names of such persons as are requested in a written request of the County. The Paying Agent shall not be required to deliver such new Bonds within a period of less than 60 days from the date of receipt of such written request of the County. Upon such registration, such persons in whose names the Bonds are registered will become the registered owners of the Bonds for all purposes. In the event that the book-entry system is discontinued, the following provisions would also apply: (a) Bonds may be exchanged for a like aggregate principal amount of such Bonds of other authorized denominations and of the same maturity upon surrender thereof at the principal corporate trust office of the Paying Agent; (b) the transfer of any Bond may-be registered on the books maintained by the Paying Agent under the Paying Agent Agreement for such purpose only upon the surrender thereof to the Paying Agent, together with a duly executed written instrument of transfer in a form approved by the Paying Agent;(c) for every exchange or transfer of Bonds, the Paying Agent shall require the payment by any owner requesting such transfer or exchange of any tax or other governmental-charge with respect to such exchange or registration of transfer; (d)the Paying Agent will not be required to issue, register the transfer of,or exchange, any Bond during the period from the first day of the month of any Interest Payment Date to such Interest Payment Date,during the fifteen days preceding the selection of 1994 Bonds for redemption, on any date on which notice of redemption is scheduled to be mailed, or on any redemption date; (e) all interest payments on the 1994 Bonds will be made by check mailed by the Paying Agent to the owners thereof to such owner's address as it appears on the registration books maintained by the Paying Agent on the first day of the month of such Interest Payment Date, and(f) all payments of principal and redemption premiums, if any, on the Bonds will be made upon surrender thereof at the corporate trust office of the Paying Agent. THE REFUNDING PLAN A portion of the proceeds of the Bonds will be used to refund and redeem all of the outstanding Prior Bonds on the Date of Delivery. The Prior Bonds were executed and delivered by the County in 1974 and are currently outstanding in the aggregate principal amount of$4,245,000. ESTIMATED SOURCES AND USES OF BOND PROCEEDS The County shall direct the Purchaser, in accordance with the Purchase Agreement, to pay the sale price of the Refunding Bonds by wire transfer, in exchange for receipt of the Refunding Bonds,in the following manner: 5 (i) to the Prior Paying Agent,$ to be applied to pay the redemption price of the Prior Bonds. (ii) to the Treasurer of the County, the remainder of said sale price of the Refunding Bonds,for payment of costs of issuance with respect to the Refunding Bonds,including reimbursement to the County of its costs associated with the issuance of the Refunding Bonds. The County shall additionally direct the Treasurer of the County to pay from the Bond and Tax Fund to the Prior Paying Agent, cash in the amount of$ ,which is the amount of accrued interest on the Prior Bonds from December 15 to April _, 1994. A summary of these sources and uses of funds is as follows: Sources of Funds Principal Amount of Bonds Transfer from Bond and Tax Fund Total Sources Uses Redemption of Prior Bonds Costs of Issuance (1) Total Uses (1) Includes Underwriter's Discount, Bond Counsel, County Administrative Fee, Printing, Rating Agency Fees, and Paying Agent Fees. THE PAYING AGENT AGREEMENT Certain Covenants Payment of Principal and Interest. The County will pay the principal and the interest(and premium,if any) to become due in respect of the Bonds at the times and places and in the manner provided in the Paying Agent Agreement and in the Bonds. When and as paid in full, all Bonds shall be cancelled by the Paying Agent, and thereafter they shall be destroyed. Lew of Tax. The money for the redemption of the Bonds and payment of principal and interest on the Bonds shall be raised by ad valorem taxation without limitation as to rate or amount(except with respect to certain personal property which is taxable at limited rates) upon all taxable property in CSA R-8 and provision shall be made for the levy and collection of such taxes in the manner provided by law and for such redemption and payment out of the Bond and Tax Fund. Validity of Bonds. The recital contained in the Bonds that the same are regularly issued pursuant to the Act shall be conclusive evidence of their validity and of compliance with the provisions of the Act in their issuance. Further Assurances. The County will promptly execute and deliver or cause to be executed and delivered all such other and further instruments, documents or assurances, and promptly do or cause to be done all such other and further things, as may be necessary or reasonably required in order to further and more fully vest in the Bondowners all rights, interest, powers, benefits, privileges and advantages conferred or intended to be conferred upon them by the Paying Agent Agreement. Tax Covenants. (a) The County covenants that it shall not take any action, or fail to take any action, if such action or failure to take such action would adversely affect the exclusion from gross income of-the interest payable on the bonds under Section 103 of the Code. Without limiting the generality of the foregoing, the County 6 covenants that it will comply with the requirements of the Tax Certificate, which is incorporated herein as if fully set forth herein. This covenant shall survive payment in full or defeasance of the Bonds. (b) Notwithstanding any provision of the Paying Agent Agreement, if the County shall obtain an Opinion of Counsel that any specified action required pursuant to these covenants is no longer required or that some further or different action is required to maintain the exclusion from federal income tax of interest on the Bonds, the Treasurer of the County may conclusively rely on such Opinion of Counsel in complying with these requirements and of the Tax Certificate, and these covenants shall be deemed to be modified to that extent. The Paying Agent Bank of America National Trust and Savings Association is appointed Paying Agent,and accepts and agrees to perform the duties and obligations of the Paying Agent, registrar and transfer agent specifically imposed upon it by the Paying Agent Agreement, and no implied duties shall be read into the Paying Agent Agreement against the Paying Agent. The County may at any time remove the Paying Agent and appoint a new Paying Agent (which may be the Treasurer/Tax Collector or other officer of the County);provided,that the removal shall be effective until a new Paying Agent is appointed. The Paying Agent may at any time resign by giving written notice to the County of such resignation, whereupon the County shall promptly appoint a successor Paying Agent by the resignation date. Resignation of the Paying.Agent will be effective forty-five (45) days after notice of the resignation is given as stated above or upon appointment of a successor Paying Agent, whichever first occurs. After receiving a notice of resignation of a Paying Agent,the County may appoint a temporary Paying agent to replace the resigning Paying Agent until the County appoints a successor Paying Agent. Any such temporary Paying Agent so appointed by the County shall immediately and without further act be superseded by the successor Paying Agent so appointed. The Paying Agent is authorized to pay or redeem the Bonds when duly presented for payment at maturity, or on redemption, and to cancel all Bonds upon payment thereof. The Paying Agent shall keep accurate records of all funds administered by it and of all Bonds paid and discharged. Defeasance of Bonds (a) If at any time the County shall pay or cause to be paid or there shall otherwise be paid to the Bondowners of all outstanding Bonds all of the principal, interest and premium, if any, represented thereby, at the times and in the manner provided herein and in the Bonds, then such Bondowners shall cease to be entitled to the obligation of the County as provided in the Paying Agent Agreement, and such obligation and all agreements and covenants of the County 'to such Bondowners under the Paying Agent Agreement and under the Bonds shall thereupon be satisfied and discharged and shall terminate except only as provided in below as to unclaimed monies; provided further,.however, that the such provisions as to unclaimed monies shall apply in all events. (b) Any outstanding Bonds shall be deemed to have been paid within the meaning of and with the effect expressed in the Paying Agent Agreement if there shall be on deposit in the Bond and Tax Fund or the Redemption Fund of the County monies or direct, noncallable obligations of the United States in an amount sufficient(together with interest thereon) to pay the principal, interest and premium, if any, represented by such outstanding Bonds, payable on their respective principal maturity dates or on any redemption date prior thereto. The Bondowners of such Bonds shall be entitled to the principal, interest and premium, if any represented by such Bonds, and the County shall remain liable for such payments, but only out of such monies on deposit in the Bond and Tax Fund of the County or the Redemption Fund for such payment. 7 Unclaimed Monies Any money held in any fund created pursuant to the Paying Agent Agreement, or by the Paying Agent in trust,for the payment of the principal or redemption premium of or interest on the Bonds and remaining unclaimed for two years after the principal of all of the Bonds has become due and payable (whether by maturity or upon call for maturity) shall be returned to the County for deposit in the County's general fund. CONSTITUTIONAL AND STATUTORY PROVISIONS AFFECTING COUNTY REVENUES AND APPROPRIATIONS Property Tax Rate Limitations- Article XIIIA of the California Constitution On June 6, 1978, California voters added Article XIIIA to the California Constitution which limits the amount of any ad valorem taxes on real property to one percent (1%)of the full cash value, except that additional taxes may be levied to pay debt service on general obligation bonds and certain other indebtedness approved by the voters prior to August 1, 1978. Article XIIIA defines full cash value to mean "the county assessor's valuation of real property as shown on the 1975/76 tax bill under full cash value; or thereafter, the appraised value of real property when purchased, newly constructed or a change in ownership has occurred after the 1975 assessment period." This full cash value may be increased at a rate not to exceed two percent (2%)per year to account for inflation. In 1978, the California Supreme Court (the "Court")upheld Article XIIIA over challenges on several state and federal constitutional grounds, in Amador Valley Joint Union High School County vs. State Board of Equalization. The Court reserved certain constitutional issues and the validity of legislation implementing the amendment for future determination in proper cases. Appropriation Limitation.- Article XIIIB of the California Constitution On November 6, 1979, California voters approved Proposition 4, known as the Gann Initiative, which added Article XIIIB to the California Constitution. Under Article XIIIB, state and local government entities have an annual "appropriations limit" which limits the ability to spend certain moneys which are called "appropriations subject to limitation" (consisting of tax revenues and certain state subventions together called "proceeds of taxes" and certain other funds) in an amount higher than the "appropriations limit." Article XIIIB does not affect the appropriation of moneys which are excluded from the definition of"appropriations limit," including debt service on indebtedness existing or authorized as of January 1, 1979, or bonded indebtedness subsequently approved by two-thirds of the voters. Since taxes to meet debt service on indebtedness such as the Bonds approved by two-thirds of the qualified electors voting on such proposition are specifically excluded from the tax rate limitation, such limitation will have no direct effect on the security of the Bonds currently being offered for sale. Possible Future Actions There is no assurance that California voters or the Legislature of the State of California will not at some future time approve additional limitations which could reduce tax revenues and adversely affect the security of the Bonds. AD VALOREM PROPERTY TAXES Property Tax Collection Procedures In California, property which is subject to ad valorem taxes is classified as "secured" or"unsecured." The secured classification includes property on which any property tax levied by a county becomes a lien on that property. A tax levied on unsecured property does not become a lien against such unsecured property, but may become a lien on certain other property owned by the taxpayer. Every tax which becomes a lien on secured 8 property has priority over all other liens arising pursuant to California state law on such secured property,regardless of the time of the creation of the other liens. Secured and unsecured property are entered separately on the assessment roll maintained by the county assessor. The method of collecting delinquent taxes is substantially different for the two classifications of property. The taxing authority has four ways of collecting unsecured personal property taxes: (1) a civil action against the taxpayer; (2) filing a certificate in the office of the county clerk specifying certain facts in order to obtain a judgment lien on certain property of the taxpayer; (3) filing a certificate of delinquency for record in the county recorder's office in order to obtain a lien on certain property of the taxpayer; and(4) seizure and sale of personal property, improvements or possessory interests belonging or assessed to the assessee. The exclusive means of enforcing the payment of delinquent taxes in respect of property on the secured roll is the sale of the property securing the taxes to the State of California (the "State") for the amount of taxes which are delinquent. Commencing in 1982, a ten percent (10%)penalty was added to delinquent taxes which have been levied in respect to property on the secured roll. In addition, property on the secured roll with respect to which taxes are delinquent is sold to the State on or about June 30 of the fiscal year. Such property may thereafter be redeemed by payment of the delinquent taxes and a delinquency penalty,plus a redemption penalty of one and one-half percent (1-1/2%)per month to the time of redemption. If taxes are unpaid for a period of five years or more, the property is deeded to the State and then is subject to sale by the county tax collector. A ten percent (10%)penalty is also attached to delinquent taxes in respect to property on the unsecured roll,and further, an additional penalty of one and one-half percent (1-1/2%) per month accrues with respect to such taxes beginning the first day of the third month following the delinquency date. The valuation of property is determined as of March 1 each year and installments of taxes levied upon secured property become delinquent on the following December 10 and April 10. Taxes on unsecured property are due March 1 and become delinquent August 31. Legislation enacted in 1983, SB 813 (Statutes of 1983, Chapter 498), provides for the supplemental assessment and taxation of property upon the occurrence of a change of ownership or completion of new construction. Previously, statutes enabled the assessment of such changes only as of the next March tax lien date following the change and thus delayed the realization of increased property taxes from the new assessments for up to a year. County Tax Loss Reserve Fund (Teeter Plan) Ad Valorem taxes and various assessments are collected by Contra Costa County. The County is operating under Sections 4701-4717 of the Revenue and Taxation Code of the State of California(the "Teeter Plan"). Under the Teeter Plan, the County maintains a County Tax Loss Reserve Fund for the purposes of paying each taxing entity 100 percent of the amounts of secured taxes levied and assessments posted to the tax bill. The Contra Costa County Auditor-Controller reports that,to date, the Tax Loss Reserve Fund has proved adequate to meet all tax and assessments delinquencies, with the effect that each year, the County has received the full amount of taxes levied and assessment installments posted to the tax bill. There can be no guarantee that the County Tax Loss Reserve Funds will continue to be sufficient to meet such delinquencies in the future. The balance in the County Tax Loss Reserve, as of June 30, 1993, was $29,042,152. The County has the power to unilaterally discontinue the Teeter Plan on a Countywide basis with respect to either or both general taxes and special assessment installments. The Teeter Plan may also be discontinued by petition of two thirds (2/3) of the participating taxing agencies. Property taxes are collected from property owners in two equal installments, which are due no later than December 10 and April 10 of each fiscal year. Each year the County levies taxes with respect to the Bonds in an amount at least equal to the debt service on the Bonds in that year. However, because debt service on the bonds 9 is not in equal semiannual installments(the December 15 installment is larger due to the fact that principal is payable annually on December 15), the December 10 installment of tax revenues is less than the amount of debt service payable on December 15. ' This creates a temporary deficit in the Bond and Tax Fund each fiscal year from December 15 until approximately April 10,when the April 10 installment revenues are received. The County funds this deficit from the Tax Loss Reserve Fund. In the event that the County were to discontinue the Teeter Plan with respect to CSA R-8, the tax levy in the first year after such discontinuance would need to be increased to provide sufficient funds on December 10 to pay the December 15 debt service payment. Park and Open Space Program Background The Open Space, Parks, and Trails Program for the Walnut Creek Area was formally developed during the early 1970's, however, there was a great deal of concern of local residents generally about the quality of life and the planning for continuing to make the Walnut Creek Area a desirable place to live. Rapid growth since 1950 had boosted population in the area from about 12,000 to about 78,000,and had attracted homes, schools, shopping centers,and industry,which had used up much of the developable land in central Contra Costa County;the resulting situation had been to decrease the open space and to increase the demand for open space and parks. It was realized that the hills, trees, open foothill areas, and the uncrowded character of the surrounding areas were definite community assets which should be preserved. Also, the State of California in recognizing the growing needs and concerns of the public and local government for preserving their environments,created legislation in 1970 requiring cities and counties to prepare and adopt Open Space Elements in their General Plans, and to implement specific action programs to execute local open space plans. An Open Space Action Committee was locally formed to develop an action-oriented plan in response to the State requirements and the local concerns. The aims of the plan were the following: 1. To provide natural undeveloped areas in the form of open space for Walnut Creek area residents. 2. To acquire land to provide additional park sites and recreational areas for current and future Walnut Creek area residents. 3. To prevent the development and external effects thereof from removing the intrinsic values of certain natural sites. 4. To plan and shape urban growth in the Walnut Creek area more effectively. 5. To retain the visual and aesthetic quality of the Walnut Creek area. 6. To promote and maintain the quality of natural resources, including air and water-shed. 7. To provide the Walnut Creek area with a natural geographic identity. The Walnut Creek Open Space Plan provided for a comprehensive program to develop and maintain open space, a land bank for future parks, and a trails system. The Plan contemplated direct purchase of designated lands as well as an active campaign to acquire and to preserve additional lands within the sphere of influence of the City of Walnut Creek. This is an area designated by the County Local Agency Formation Commission within which the City of Walnut Creek is expected to expand and to extend urban services. The County of Contra Costa provided a vehicle for the implementation of the Plan by creating the County Service Area No.R-8. The formation of this special service taxing area was appropriate because the proposed open space, parks, and trails are located throughout the Walnut Creek area, both inside and outside of the City limits. The boundaries of the County Service Area generally included properties expected to be benefitted from the Open Space acquisition. COUNTY SERVICE AREA NO. R-8 ("CSA R-811) The Bonds are secured by a pledge of property taxes of the CSA R-8 and not by any pledge of General Fund Revenues of the City of Walnut Creek nor of the County of Contra. CSA R-8 has been levying a tax for over eighteen years. Statistical information relating to CSA R-8 is presented directly below. In addition, financial and 10 statistical information concerning the County of Contra Costa and the City of Walnut Creek (Appendix A)are in included in this Official Statement to provide a more complete presentation of the financial and economic environment surrounding CSA R-8. Based on information from the last five years, the delinquency rates for CSA R-8 have been slightly lower that the average County-wide delinquency rate. TABLE 1 CONTRA COSTA COUNTY SERVICE AREA NO. R-8 (Debt Service Area) ASSESSED VALUATIONS Total Before Total After Local Secured Utilit Unsecured Rdv.Increment Rdv.Increment 1989-90 $5,536,002,442 $2,136,170 $312,939,301 $5,851,077,913 $5,739,801,646 1990-91 5,957,252,832 2,417,250 308,359,001 6,268,029,083 6,140,022,740 1991-92 6,295,936,723 2,417,250 334,222,772 6,632,576,745 6,497,478,731 1992-93 6,535,664,066 2,417,250 326,113,209 6,864,194,525 6,724,757,886 1993-94 6,705,843,655 280,650 341,091,718 7,047,216,023 6,908,072,098 Source: California Municipal Statistics, Inc. TABLE 2 CONTRA COSTA COUNY SERVICE AREA NO. R-8 SECURED TAX CHARGES AND DELINQUENCIES Secured Amt.Del. % Del. Tax Charae(1) June 30 June 30 1988-89 $59,960,933.79 $1,841,954.22 3.07% 1989-90 63,885,004.18 1,073,569.66 1.68 1990-91 70,537,838.49 1,984,752.79 2.81 1991-92 76,075,631.42 1,780,449.49 2.34 1992-93 79,491,891.04 1,624,843.31 2.04 Source: California Municipal Statistics, Inc. (1) All taxes collected by the County within the district. 11 TABLE 3 CONTRA COSTA COUNTY SERVICE AREA NO. R4 TYPICAL TOTAL TAX RATES (TRA 9400) 1989-90 1990-91 1991-92 1992-93 1993-94 County-wide 1.0000% 1.0000% 1.0000% 1.0000% 1.0000% County Service Area #R-8 .0092 .0090 .0085 .0079 .0079 Central Sanitary .0020 .0019 .0018 .0015 .0011 Bay Area Rapid Transit District .0319 .0250 .0251 .0258 .0240 East Bay Regional Park .0047 .0032 -.0028 .0074 .0069 Acalanes Union High School District .0155 .0298 .0315 .0298 .0246 Total 1.0633% 1.0689% 1.0697% 1.0724% 1.0645% Source: California Municipal Statistics, Inc. TABLE 4 CONTRA COSTA COUNTY SERVICE AREA NO. R-8 LARGEST 1993-94 LOCAL SECURED PROPERTY TAXPAYERS 1993-94 % of Property Owner Assessed Valuation Total 1 1. First Walnut Creek Mutual $127,346,112 1.90% 2. Kaiser Foundation Health Plan 125,649,710 1.87 3. Second Walnut Creek Mutual 98,217,927 1.46 4. Macerich Northwest Associates 61,157,241 0.91 5. 1333 North California Boulevard 55,939,543 0.83 6. C-C California Plaza Partnership 54,681,617 0.82 7. Metropolitan Life Insurance Company 48,274,217 0.69 8. Perini Investment Properties, Inc. 41,023,174 0.61 9. Station West Associates 34,557,107 0.52 10. Growers Square Investment Company 33,125,782 0.49 11. UDC Homes Limited Partnership 27,649,059 0.41 12. Transamerica Realty Services, Inc. 26,913,006 0.40 13. Reliance Figueroa Associates Ltd. 26,460,000 0.39 14. Golden Rain Foundation of Walnut Creek 25,349,397 0.38 15. Civic Executive Center 24,836,193 0.37 16. Liberty Walnut Creek Partners 23,940,000 0.36 17. California State Teachers Retirement System 23,211,675 0.35 18. Estate of Joseph T. Lucas 22,633,411 0.34 19. Northwestern Mutual Life Insurance Company 22,408,500 0.33 20. Stoneridge Apartments Ltd. 22.109.206 0.33 $923,482,877 13.77% Source: California Municipal Statistics, Inc. (1) 1993-94 Total Local Secured Assessed Valuation: $6,705,843,655 12 THE COUNTY OF CONTRA COSTA General Contra Costa County was incorporated in 1850 as one of the original 27 counties of the State, with the City of Martinez as the County Seat. It is one of the nine counties in the San Francisco-Oakland Bay Area. The County covers about 733 square miles and extends from the northeastern shore of San Francisco Bay easterly about 50 miles to San Joaquin County. Contra Costa is bordered on the south and west by Alameda County and on the north by Suisun and San Pablo Bays. The western and northern shorelines are highly industrialized, while the interior sections are suburban/residential, commercial and light industrial. A large part of the interior of the County is served by the Bay Area Rapid Transit District("BART"), a situation that has encouraged the expansion of both residential and commercial development. In addition,economic, development along the Interstate 680 corridor in the County has been so substantial that three cities -- Concord, Walnut Creek and San Ramon--placed among the top four cities accounting for the greatest percentage increases in jobs in the entire Bay Area from 1985 through 1990. County Government The County has a general law form of government . A five-member Board of Supervisors, each of whom is elected to a four-year term, serves as the county's legislative body. Also elected are the County Assessor, Auditor-Controller, Clerk-Recorder, District Attorney, Sheriff-Coroner and Treasurer-Tax Collector. A County Administrative Officer appointed by the Board of Supervisors runs the day-today business of the County. Population 1980 Through 1990. Contra Costa County's population grew 21.5 percent during the 1980's,a moderate acceleration from the 17.1 percent growth rate achieved in the decade of the 1970's. The County's population growth ranked first among the nine Bay Area counties for the 1980-1990 period and was slightly below the 24.9 percent growth rate for the entire state of California. As detailed in the table on the next page, population growth within the County was positive during the 1980's in every city except Orinda. Cities experiencing the strongest growth include Hercules, Brentwood,Clayton, Antioch, Pleasant Hill, San Ramon and Martinez. Population growth in Concord, the County's largest city, was relatively static by comparison during the 1980's. Of particular significance is the resumption of population increases in the western portion of the County, particularly in Pinole, Richmond and San Pablo. Each of these older cities experienced population declines during the 1970's,but a number of factors have gradually reversed the population erosion. The availability of rapid transit, close proximity to the major employment hubs in San Francisco and Oakland,and relatively affordable existing and new housing have combined to attract more residents to these cities. The unincorporated regions of the County registered a 17.8 percent increase in population during the 1980's after having dropped by 21.2 percent during the 1970's. Most Recent Annual Performance. The California State Department of Finance reported that the County's population stood at 855,100 as of January 1993, an increase of 7.2 percent since 1990. The strongest growth is concentrated in the eastern portions of the County, particularly in Clayton, Antioch and Brentwood, although very strong growth was noted in Hercules and Richmond in the western part of the County. 13 TABLE 5 COUNTY OF COSTA CONTRA POPULATION SPECIAL CENSUS 1960 1970 1975 1980 1990 1993 Antioch 17,305 28,060 33,215 42,683 60,900 69,600 Brentwood 2,186 2,649 3,662 4,434 7,500 9,675 Clayton N/A 1,385 1,790 4,325 7,150 8,375 Concord 36,208 85,164 94,673 103,763 110,900 113,200 Danville ----- ----- ----- 26,143 31,200 34,100 El Cerrito 25,437 25,190 22,950 22,731 22,850 23,450 Hercules 310 252 121 5,963 16,400 18,600 Lafayette ----- 20,484 19,628 20,837 23,450 23,700 Martinez 9,604 16,506 18,702 22,582 31,700 35,000 Moraga ----- 14,205 14,418 15,014 15,850 16,550 Orinda ----- ----- ----- 17,070 16,650 17,050 Pinole 6,064 15,850 15,337 14,253 17,000 18,150 Pittsburg 19,062 20,651 24,347 33,465 47,250 50,400 Pleasant Hill ----- 24,610 25,398 25,547 31,550 31,850 Richmond 71,584 79,043 70,126 74,676 86,600 92,200 San Pablo 19,687 21,461 19,392 19,750 25,000 26,150 San Ramon - ----- ----- ----- 20,511 35,100 38,900 Walnut Creek 9,903 39,844 46,034 54,033 60,400 62,400 Unincorporated 191.680 163.035 173.036 128.551 150.100 165.700 Total 409,030 558,389 582,829 656,331 797,600 855,100 California 15,717,204 18,136,045 21,185,000 23,668,145 28,558,000 31,552,000 Source: United States Census: 1960-1990 and State Department of Finance: 1993 Industry and Employment Contra Costa County has one of the fastest-growing work forces among Bay Area counties, with growth in its employment base being driven primarily by the need to provide services to an increasing local population. Concomitantly, the County has experienced an immigration of white-collar jobs due to the relocation of companies from costlier locations in the Bay Area. The combined impact of population growth and immigration has resulted in significant job creation in the County, with the job base having grown 50 percent since 1980. Due to the recent economic recession in California, however, the County's job base fell by 6,000 jobs in 1991. As shown below, the County's labor force stood at 430,000 in 1992. With average 1992 unemployment rates of 6.7 percent and 9.1 percent for the County and State,respectively, the County has achieved a lower unemployment rate than the State in the past five years. 14 TABLE 6 COUNTY OF CONTRA COSTA EMPLOYMENT AND UNEMPLOYMENT OF RESIDENT LABOR FORCE WAGE AND SALARY WORKERS BY INDUSTRY ANNUAL AVERAGES (IN THOUSANDS) 1988 1989 1990 1991 1992") Civilian Labor Force() 410.8 421.9 418.6 419.4 430.0 Employment 392.3 404.4 401.2 396.1 401.4 County Unemployment 18.5 17.5 17.4 23.3 28.6 Unemployment Rate: County 4.5% 4.2% 4.2% 5.6% 6.7% State of California 4.3% 4.8% 5.6% 7.5% 9.1% United States 5.5% 5.3% 5.3% 6.7% 7.4% Wage and Salary Employment(') 1988 1989 1990 1991 Agriculture 1.3 1.2 1.3 1.2 Mining 3.0 3.4 2.8 2.6 Construction 21.2 21.1 . 21.4 18.6 Manufacturing 30.5 31.7 31.7 31.1 Transportation and Public Utilities 19.2 18.9 20.0 20.0 Wholesale Trade 11.0 10.9 11.1 11.0 Retail Trade 57.0 57.7 61.6 58.8 Finance, Insurance, and Real Estate 26.6 26.9 27.3 26.8 Services 68.2 73.2 77.3 78.2 Government Federal 7.0 7.1 7.1 6.9 State and Local 34.0 35.6 36.6 37.0 TOTALO) 279.0 287.7 298.2 292.2 (1) Preliminary estimate; subject to revision. The 1992 estimates are based upon new benchmark data and are not comparable to date published prior to 1992. The Department of Employment Development will be releasing revised data for 1992 and earlier years later in 1993. (2) Based on place of residence; because of a change in survey methods, the 1990 labor force data are not strictly comparable to the 1988 and 1989 data. (3) Based on place of work; 1992 data for the County will be available on approximately August 1, 1993. (4) "Total" may not be precise due to independent rounding. Source: Employment Development Department, State of California Health and Welfare Agency. Major Employers Major industries in the County include petroleum refusing, steel manufacturing, prefabricated metals, chemicals, electronic equipment, paper products, services and food processing. Most of the County's heavy manufacturing is located along the County's northern boundary fronting on the Suisun and San Pablo Bays leading to San Francisco Bay and the Pacific Ocean. Descriptions of major employers in selected industries follow. 15 Petroleum and Petroleum Products. The production of petroleum products formed the initial basis of industrial development in the County. Currently, four companies manufacture products from crude oil. The largest in terms of capacity is Chevron Corporation's (Standard Oil Company of California)Richmond Refinery, which began operations in 1902 and is the company's oldest and fourth-largest refinery. The Richmond refinery, located on 3,000 acres, has a capacity of 365,000 barrels per day although typical production is between 230,000 and 250,000 barrels per day. The refinery produces-a complete line of petroleum products and imports the bulk of the crude oil from Alaska. Shipping facilities include the company's own wharf,which is capable of handling four tankers at a time, making it the largest in the Bay Area in terms of tonnage. Chevron operates a fleet of 53 tankers, of which nine are for intrastate business. Petroleum products are also shipped by truck and by two railroad carries as well as distributed by pipeline. The company has completed construction of a$160 million natural-gas-fired cogeneration plant to fulfill its own requirements for electricity and steam. A number of Chevron's divisions are located throughout the County. Chevron Research and Technology Company is in Richmond and is the only non-geological research arm of the company. This facility is used by Chevron Research and its continuing program to improve the efficiency of conventional auto, aircraft and marine fuels. Chevron Accounting Division is located in a 400,000 square foot building in Concord and serves as a finance and computer center for Chevron Research in its continuing program to improve the efficiency of conventional auto, aircraft and marine fuels. Chevron Accounting Division is located in a 400,000 square foot building in Concord and serves as a finance and computer center of Chevron's entire domestic operations. In 1987, a San Ramon facility was opened and houses 3,900 employees involved in computer, marketing, consumer services and other administrative functions. Chevron currently has the fifth largest work force of any employer in the Bay Area and the largest employer in the County,reporting approximately 49,277 people on its worldwide payrolls as of December, 1992. The company has nearly 10,000 employees located among its various facilities in the County. Due to a corporate consolidation of Chevron's domestic exploration and production subsidiary,Chevron U.S.A. Production Company, approximately 200 positions were eliminated in the finance division in Concord during 1992 and 1993. In July 1992 Chevron announced plans for a$660 million Cleaner Fuels Project to upgrade and modify the refinery to meet 1995 U.S. Clean Air Act standards from cleaner-burning gasoline ("reformulated gasoline"). The project will also upgrade the fluidized catalytic cracking(FCC)unit,thereby allowing the refinery to increase gasoline production by about 13 percent. Construction will start in 1994 and will take about 30 months to complete. The Cleaner Fuels Project is estimated to increase property taxes by $2,012,000 a year and employ up to 1,070 people to construct the project, with a total payroll of$84 million to $104 million. Shell Oil Company ("Shell")began operating in Martinez in 1915. The Shell Oil and Chemical Martinez Manufacturing Complex, located on 1,100 acres, is a combined oil refinery and industrial chemical production plant. It is one of three Shell facilities on the West Coast which supply all Shell products to the western state. The complex has the capacity to process about 145,000 to 160,000 barrels of crude oil per day. About 70-80 percent of this crude oil is transferred via the company's pipeline from California oil fields, while the remainder is shipped rom Alaska. Shell's docking facilities can handle two tankers and two barges simultaneously. Finished petroleum products are shipped via a company owned pipeline, Southern Pacific Railroad's pipeline, and by rail car and truck. Shell employees in the County total approximately 850,of whom approximately 800 work at the Martinez complex and 50 work at a retail district office in Concord. Union Oil Company ("Unocal") operates an oil refinery at Rodeo between the cities of Richmond and Martinez, and a distribution terminal for Northern California at Richmond. The oil refinery, which began 16 operations in 1896; occupies 1,100 acres and processes up to 100,000 barrels of raw material per day. There are 600 full-time employees at the refinery and 75 at the distribution terminal. Unocal also operates a chemical plant on Franklin Canyon Road near Highway 4 in the County. Tosco Corporation operates a refinery with a capacity of 140,000 barrels per day. The refinery, which has been in operation since 1913, uses crude oil from the North Slope of Alaska, as well as the heaviest crude oil from California oil fields, and refines it into high grade light fuel products. It is located on a 2,200-acre site and employs approximately 700 people. Tosco moved its corporate headquarters from Bakersfield to Concord in the fall of 1990. The relocation added another 80 employees to payrolls in the country. Grocery Stores. Safeway, the Bay Area's largest employer, reported 104,900 employees worldwide as of December 1992, a reduction of 5,200 jobs compared to 1991. Most of the employment decline came as a result of replacement of part-time with full-time workers. Health Care. One of the Bay Areas largest private employers, Kaiser Permanente Medical Group, has approximately 3,300 employees in the County. Kaiser provides medical coverage to about one in three Bay Area residents and operates hospital and clinic facilities in Richmond,Martinez,Antioch and Walnut Creek and is exploring oilier sites in the County for future construction. Telephone Services. Pacific Telesis Group, the Bay Areas fourth largest employer, reported 61,346 worldwide employees as of December 1992. The company has been trimming its worldwide workforce over the past three years and is expected to eliminate approximately 8,000 more jobs by 1995, largely a result of further cost reductions, restructuring, and buyouts. The San Ramon Chamber of Commerce reported in early'1993 that the company's employment totals approximately 7,500 at its Bishop Ranch offices in the County. 17 The following table provides a listing of large companies headquartered in the County and employers who account for at least 1,000 jobs in the County. TABLE 7 COUNTY OF CONTRA COSTA MAJOR COMPANIES HEADQUARTERED IN THE COUNTY AND EMPLOYERS WITH MORE THAN 1,000 EMPLOYEES Firm Primary Locations Product Employment"' Longs Drugs Store(3) Walnut Creek Drug Stores 12,000 Chevron Corporation Richmond, Concord, San Ramon Petroleum Products 10,504 Pacific Telesis San Ramon Telecommunications 7,500(2) County of Contra Costa(3) Martinez County Goverment 6,764 Bank of America(") Concord Financial Services 6,500 Kaiser Permanente Medical Group Martinez, Walnut Creek Health Care Service 3,300 Safeway Countywide Retail Food Outlets 3,000 Biorad(') Hercules Clinical Testing Equipment 2,500 Fibreboard(3) Concord Wood Products 2,000 Village Resorts Lafayette Resort Condominiums 1,800 Lesher Communications Inc. Walnut Creek Newspapers 1,267 Naval Weapons Station(3) Concord Munitions Depot 1,175 North American Title Co. Walnut Creek Title Insurance 1,140 City of Concord Concord City Goverment 1,025 Central Garden Supply Lafayette Wholesale Garden Supplies 1,000 C&H Sugar Co. Concord Sugar Refinery 1,000 (1) Estimates; may include entire Bay Area workforce (2) As of April, 1992. (3) Headquartered in the County. (4) Company made acquisition during 1992. Source: The San Francisco Chronicle, "The Chronicle 100", April 1993; San Ramon Chamber of Commerce; Contra Costa Times, "Top 50", July, 1992. Impact of Military Base Closings The U.S. Congress enacted legislation in 1990 to close a number of domestic and international military bases, including several in the Bay Area. The list of bases with scheduled closure dates included San Francisco's Presidio and Letterman Hospital,Fort Ord in Seaside, Sacramento Army Depot,Hunter's Point Annex of Treasurer Island Naval Air Station in San Francisco and Moffett Field Naval Air Station in Sunnyvale. The second phase of major military base closures began with the release on March 12, 1993 of the Department of Defense's list of thirty one additional facilities to be shut down. Included on the list were five Bay Area bases including Mare Island Shipyard(Solano County),Treasurer Island Naval Station(San Francisco County), Alameda Naval Air Station (Alameda County), Alameda Naval Supply Center (Alameda County), and Oakland Naval Hospital(Alameda County). Approximately 17,000 military positions and 10,000 civilian jobs are expected to be lost as these facilities are gradually closed beginning in 1995. In addition, a number of small military support facilities located throughout the Bay Area have been placed on a list of facilities recommended to be realigned or relocated. 18 These cutbacks in nearby facilities are not expected to significantly affect the County's economy. Furthermore, any negative economic impacts in the affected counties may be lessened if the President's plan to provide transition relief and job training for affected personnel is implemented. The only military installation located in Contra Costa County is the Naval Weapons Station in Concord, a facility that is not slated for closure. Median Income As a consequence df its strong employment sector,the County achieves high rankings among all California counties on a variety of income measurements. As reported in the 1990 U.S. Census, the County ranked fifth in terms of median family income($51,651),sixth in terms of median household income($45,087),and third in terms of per capita income ($20,748). The medians for the State of California were $40,559(family income), $35,798 (household), and $16,409 (per capita). Commercial Activity Commercial activity forms an important part of Contra Costa County's economy, with total dollars generated by taxable transactions rising by 15.9 percent between 1988 and 1991. Sales rose annually during that period until the economic recession in California triggered a decline commercial activity in 1991 when sales fell 1.4 percent from 1990 levels. The data available for the first three quarters of 1992 indicate that the annualized level of transactions may be slightly higher than in 1991. TABLE 8 COUNTY OF CONTRA COSTA TAXABLE TRANSACTIONS 1988 TO 1992 (IAT THOUSANDS) 1988 1989 1990 1991 1992 Apparel Stores $227,202 $250,721 $268,874 $270,580 $273,882 General Merchandise Stores 974,820 1,081,849 1,330,383 1,154,519 1,201,982 Specialty Stores 561,585 599,770 700,909 684,931 702,994 Food Stores 383,373 415,268 432,071 479,104 425,211 Packaged Liquor Stores 50,082 49,993 48,669 47,049 86,985 Eating and Drinking Places 465,809 474,132 513,257 533,763 546,431 Home Furnishings and Appliances 272,754 277,961 268,755 257,102 265,447 Building Materials and Farm Implements 404,283 480,531 497,273 443,869 432,665 Service Stations 451,661 414,623 528,802 481,101 519,478 Automotive and Vehicle Dealers, Parts and Supplies 785,864 836,470 853,970 796,285 795,286 Total Retail Outlets $4,577,433 $4,881,318 $5,242,963 $5,148,303 $5,300,556 Business and Personal Services $246,422 $298,832 $333,588 $323,284 $308,261 All Other Outlets $1,539,235 $1,596,291 $1,888,513 $1,888,979 $1,956,354 Total All Outlets $6,363,090 $6,776,441 $7,465,064 $7,360,566 $7,565,171 Source: State Board of Equalization 19 Taxable transactions are skewed toward the largest cities in the County, where the concentration of retail establishments is greatest. During 1992, the top five cities accounted for 51 percent of taxable transactions while comprising only 45 percent of the County's population. TABLE 9 COUNTY OF CONTRA COSTA TAXABLE TRANSACTIONS OF TOP FIVE CITIES (IN THOUSANDS) 1991 Taxable 1992 Taxable City Transactions Transactions Concord $1,467,383 $1,495,209 Walnut Creek 919,273 966,526 Richmond 737,520 740,439 Antioch 374,119 399,956 Pittsburg 241.654 288.944 TOTAL $3,739,949 $3,891,074 Source: State Board of Equalization. Much of the County's commercial activity is concentrated in central business districts of the cities and unincorporated towns. In addition, four regional shopping centers and numerous smaller centers serve County residents. The regional centers located in the cities of Richmond, Concord, Walnut Creek and Antioch each are anchored by at least three major department stores. The largest regional shopping center in the County is Sun Valley Shopping Center which features 130 stores including Macy's, Sears, Penny's, Mervyn's and Emporium- Capwell. In addition, two large discount warehouse stores (Costco and Price Club) are located in Richmond. The County is served by all major banks including Bank of America National Trust and Saving Association, Wells Fargo Bank, and First Interstate Bank. In addition there are numerous local banks and branches of smaller California and foreign banks. There are over 30 savings and loan associations in the County, including Home Savings, Great Western, San Francisco Federal and California Federal. Construction Activity While construction sectors in other counties continued to decline in California in 1992, building activity increased in Contra Costa to its highest level since 1989. Building permit valuations increased 24 percent in 1992, led by a resurgence in single-family home construction was little changed from the prior year. 20 The following table provides a summary of building permit valuations and number of new dwelling units authorized in the County since 1981. TABLE 10 COUNTY OF CONTRA COSTA BUILDING PERMIT VALUATIONS 1981-1992 Valuation ($ millions) Number of New Dwelling Units Residential Single Multiple Year New Nonresidential Total Family Family Total 1981 $227,924 $205,905 $433,829 2,523 585 3,108 1982 201,256 218,496 419,752 1,930 858 2,788 1983 432,291 362,939 795,230 4,588 1,968 6,556 1984 408,562 445,003 853,565 4,162 2,255 6,417 1985 579,867 511,120 1,090,987 4,650 4,672 9,322 1986 808,639 325,046 1,133,685 6,186 6,766 12,952 1987 670,747 305,953 976,700 5,481 2,950 8,431 1988 785,925 214,201 1,000,126 5,853 2,171 8,024 1989 863,313 264,020 1,127,333 5,504 2,219 7,723 1990 560,193 252,443 812,636 3,132 1,149 4,281 1991 488,939 196,165 685,104 2,705 1,275 3,980 1992 638,714 207,099 845,812 3,279 614 3,893 Note: Totals may not be precise due to independent rounding Sources: Data Resources Inc.: 1981-1988; Economic Sciences Corporation: 1989-1992. In the last few years, office construction and leasing has been a much-publicized engine of the County's economy, especially in the Bishop Ranch area of San Ramon along Interstate 680. It is estimated that over 8.5 million square feet of office space will be constructed in Bishop Ranch by 1996 and that the 585-acre park will be the workplace for 26,000 employees. Six million square feet have already been completed,and are occupied by companies such as Pacific Bell, Chevron Corporation, Toyota, United Parcel Service, American Express, and Marriott Hotels. Bishop Ranch offers lower land and labor costs than San Francisco and the East Bay and is surrounded by communities that provide a large labor pool to immigrating companies. Transportation ; Availability of a broad transportation network has been one of the major factors in the County's economic and population growth. Interstate 80 connects the western County to San Francisco, Sacramento and points north to Interstate 5,the major north-south highway from Mexico to Canada. Interstate 680 connects the central County communities to the rest of the Bay Area via State Routes 4 and 24, the County's major east-west arteries. On April 23, 1992, Northern California's largest freeway interchange reconstruction project began at the intersection of Interstate 680 and Highway 24 in Walnut Creek. The $310 million project will add traffic lanes, an elevated bypass, and redesigned access patterns. With the majority of the work being conducted at night, the project is scheduled to finish in 1996. In addition to private automobiles,ground transportation is available to county residents from the following service providers: 21 • Central Contra Costa Transit Authority("CCCTA")provides local bus service to the central area of the County including Walnut Creek, Pleasant Hill and Concord. • Bay Area Rapid Transit ("BART")connects the County to Alameda County, San Francisco and Daly City in San Mateo with two main lines, one from the San Francisco area to Richmond and the other to the Concord/Walnut Creek area. In May, 1992, BART announced plans to extend service to Pittsburg and Antioch in the eastern portion of the County. Construction of above- ground access down the middle of Highway 4 and the widening of Highway 4 in the affected region has commenced and will provide approximately 5,000 jobs during the construction period. In addition, BART has ordered an additional eighty transit cars, fifty of which are expected to be used in both the Pittsburg extension and the Dublin extension in a nearby county. The eighty transit cars will be built in a former steel facility in Pittsburg,adding an estimated 200 to 500 jobs in the County. • AC Transit, a daily commuter bus service based in Oakland, provides local service and connects Contra Costa communities to San Francisco and Oakland. • Other bus and rail passenger service is provided by Greyhound, Trailways Bus, and Amtrak. In 1991, Amtrak introduced a special commuter line between Oakland and Sacramento that makes several daily stops at the Martinez station. • The Santa Fe and Southern Pacific Railroad's main lines service the County,both in the industrial coastal areas and the inland farm section. Commercial water transportation and docking facilities are available through a number of port and marina locations in the County. The Port of Richmond on San Pablo Bay and several privately owned industrial docks on both San Pablo and Suisun Bays serve the heavy industry located in the area. The Port of Richmond in Contra Costa County consists of 33 deep water berths with piers, wharves and docks in the Port area, and extensive on shore facilities to store, service and handle inbound and outbound cargoes. Water access from the entrance to San Francisco Bay to Richmond is provided by the federally-maintained John F. Baldwin Ship Channel. The Port facilities are located on approximately 600 acres of land immediately adjacent to the Richmond harbor channels. The City owns approximately 300 acres landside, which include the seven marine terminals which are leased,and operated by private lessors under lease contract with the Port. In addition to the seven City owned terminals, the Port of Richmond has eleven privately owned and operated terminals. The largest in terms of volume is the Chevron terminal which handles approximately $22 million metric tons of bulk liquid petroleum products annually. Major scheduled airline passenger and freight transportation for County residents is available at either Oakland or San Francisco International Airports, located about 20 and 30 miles, respectively, from the County. In addition there are two general aviation fields, one at Antioch and the other at Concord. Agriculture Ranking thirty-sixth among California counties in agricultural crop production in 1992, the County has posted farm revenues between$61 and$70 million over the past five years. Output of fruit and nut crops has been gradually increasing in importance in the County's agricultural sector, reflecting the productivity of farm land in the eastern portions of the County near Brentwood. The value of agricultural production since 1988 is illustrated in the table below. 22 TABLE 11 COUNTY OF CONTRA COSTA AGRICULTURAL PRODUCTION, 1988-1992 1988 1989 1990 1991 1992 Nursery products $20,401,000 $21,594,000 $22,539,000 $23,464,000 $17,884,000 Livestock &poultry 5,975,000 4,652,000 7,045,000 5,262,500 4,065,100 Field crops 8,139,500 9,745,400 8,890,000 6,385,000 10,064,200 Vegetables & seed crops 14,506,600 13,947,000 12,390,400 16,722,000 16,234,270 Fruit and nut crops 8,058,557 9,821,900 8,566,100 12,756,100 13,191,100 Livestock, Apiary & poultry products 4,410.095 5.424.920 5.637,060 5.328.833 5.569,350 Total $61,490,752 $65,185,220 $65,067,560 $69,918,443 $67,008,020 Source: Contra Costa County Department of Agriculture Environmental Control Services Water. The East Bay Municipal Utilities District("EBMUD")and the Contra Costa County Water District ("CCCWD") supply water to the County. EBMUD, the second largest retail water distributor west of the Mississippi, supplies water to the western part of the County. Ninety-five percent of its supply is the Mokelumne River stored at the 68 billion gallon capacity Pardee Dam. EBMUD is entitled to 325 million gallons per day under a contract with the State Water Resources Control Board, plus an additional 325 million gallons per day under a contract with the U.S. Water and Power Resources Service (formerly the U.S.Bureau of Reclamation). EBMUD does not plan to draw on its federal entitlement for the foreseeable future. CCCWD obtains its water from the Sacramento-San Joaquin Delta and serves 400,000 customers in Concord, Pleasant Hill, Martinez, Clayton, Pittsburg and Antioch. It is entitled under a contract with the U.S. Water and Power Resources Service to 195,000 acre-feet per year. Water sold has ranged between 80,000 and 110,000 acre-feet annually. In addition,a number of industrial users and several municipalities draw water directly from the San Joaquin River under their own riparian rights, so that actual water usage in the service area averages about 125,000 acre-feet annually. Since 1987, and up until this year, Northern California experienced below average rainfall: Beginning as early as 1989,EBMUD's and CCCWD's Boards of Directors implemented voluntary and mandatory water conservation programs to compensate for short-term deficiencies in supply. The programs succeeded due to vigorous public,information campaigns, the implementation of rate incentives and excess use charges, the adoption of conservation ordinances, and the promotion of water reuse and reclamation for appropriate purposes. All of California has experienced above-average rainfall in the current rain season, resulting in EBMUD's declaration in early 1993 that the drought is officially ended. Sewer. Sewer services for the County are provided by approximately 20 sanitation districts and municipalities. Federal and State environmental requirements, plus grant money available from these two sources, have resulted in about 14 agencies upgrading, expanding and/or building new facilities. Flood Control. The Contra Costa County Flood Control District has been in operation since 1951 to plan, build, and operate flood control projects in unincorporated areas of the County except for the Delta area 23 on its eastern border. The Delta is interspersed with inland waterways which fall under the jurisdiction of the U.S. Corps of Engineers and the State Department of Water Resources. The County has experienced no major flooding in urbanized areas since October 1962. Having completed a number of projects since its inception, the District is currently working on the West Antich Capacity Improvement Project and recently awarded a construction contract for the Miranda Creek Project. Education and Community Services Graded public school education in the County is available through 9 elementary school districts, 2 high school districts, and 7 unified school districts. These districts provide 121 elementary schools, 29 middle,junior high, and intermediate schools, 23 high schools, and a number of preschool, adult school, and special education facilities. In addition, there are 104 private schools with six or more students in the County. School enrollment in the fall of 1992 numbered approximately 132,000 students in public school and 15,000 students in regular graded private schools. Higher education is available in the County through a combination of two-year community colleges and four-year colleges. The Contra Costa County Community College District has campuses in Richmond, Pleasant Hill and Pittsburg. California State University at Hayward opened a branch campus, called Contra Costa Center, in the City of Pleasant Hill where late afternoon and evening classes in business, education and liberal arts are offered. In addition, the California State University currently has a campus under construction in Concord. St. Mary's College of California, a four-year private institution, is located on a 100-acre campus in Moraga. Also located within the County, in Orinda,is John F.Kennedy University. In addition,County residents are within easy commuting distance of the University of California at Berkeley. There are nine privately operated hospitals and one public hospital in Contra Costa County, with a combined total of 1,900 beds. There of the private hospitals are run by Kaiser Permanente, the largest health maintenance organization in the United States. The public hospital is Merrithew Memorial Hospital, a 192-bed facility that the County is currently preparing to replace on the existing campus in Martinez. TAX MATTERS In the opinion of Orrick Herrington&Sutcliffe, Bond Counsel, based upon an analysis of existing laws, regulations, rulings, and court decisions, interest on the Bonds is excluded from gross income for federal income taxes. Bond Counsel is also of the opinion that interest on the bonds is not a specific preference item for purposes of the federal individual and corporate alternative minimum taxes, although Bonds Counsel observes that such interest is included in adjusted current earnings in calculating federal corporate alternative minimum taxable income. A complete copy of the opinion of Bond Counsel is set forth in Appendix B hereto. The Internal Revenue Code of 1986(the"Code")imposes various restrictions,conditions,and requirements relating to the exclusion from gross income for federal income tax purposes of interest on obligations such as the Bonds. The County has covenanted to comply with certain restrictions designed to assure that interest on the Bonds will not be included in federal gross income, interest on the Bonds being included in federal gross income, possibly from the date of issuance on the Bonds. The opinion of Bond Counsel has not undertaken to determine (or to inform any person) whether any actions taken (or not taken) or events occurring (or not occurring) after the date of issuance of the Bonds may adversely affect the tax status of the interest on the Bonds. Certain requirements and procedures contained or referred to in the Paying Agent Agreement, the Tax Certificate, and other relevant documents may be changed and certain actions (including, without limitation, defeasance of the Bonds)may be taken or omitted under the circumstances and subject to the terms and conditions set forth in such documents. Bond Counsel expresses no opinion as to any Bonds or the interest thereon if any such 24 change occurs or actions is taken or omitted upon the advise or approval of bond Counsel other than Orrick Herrington & Sutcliffe. Although Bond Counsel has rendered an opinion that interest on the Bonds is excluded from gross income for federal income tax purposes and is exempt from California personal income taxes, the ownership or disposition of, or the accrual or receipt of interest on, the Bonds may otherwise affect a Bondholder's federal or state tax liability. The nature and extent of these other tax consequences will depend upon the particular tax status of the Bondholder or the Bondholder's other items of income or deduction. Bond Counsel expresses no opinion regarding any such other tax consequences. RATING The Bonds have been rated "Aa" by Moody's Investor Service, Inc. This rating reflects only the views of Moody's and does not constitute a recommendation to buy,sell or hold securities. Explanation of the significance of the rating may be obtained from Moody's. The rating is subject to revision or withdrawal at any time by Moody's and there is no assurance that the rating will continue for any period of time or that it will not be revised or withdrawn. Any revision or withdrawal of the rating could have an adverse effect on the market price of the Bonds. LEGAL OPINION Orrick,Herrington&Sutcliffe,San Francisco,California, Bond Counsel for the County in connection with the issuance of the Bonds will render an approving opinion with respect to the Bonds in substantially the form attached hereto as Appendix A. Bond Counsel undertakes no responsibility for the accuracy, completeness or fairness of this Official Statement. NO LITIGATION There is no action, suit, or proceeding pending or, to the knowledge at the County Counsel, threatened, restraining or enjoining the delivery of the Bonds or in any way contesting or affecting the validity of the Bonds or any proceedings of the County taken with respect to the execution to delivery thereof. UNDERWRITING The County has agreed to sell the Bonds to Sutro&Co., Inc. (the "Underwriter"). The Underwriter has agreed to purchase the Bonds from the County at a purchase price of$ (par amount of the Bonds less underwriter's discount of$ ),plus accrued interest. The Underwriter will be obligated to purchase all such Bonds if any such Bonds are purchased. The public offering prices of such Bonds may be changed from time to time by the Underwriter. MISCELLANEOUS References are made herein to certain documents and reports which are brief summaries thereof which do not purport to be complete or definitive and reference is made to such documents and reports for full and complete statements of the contents thereof. 25 ' Any statements made in this Official Statement involving matters of opinion or of estimates, whether or not so expressly stated, are set forth as such and not as representations of fact, and no representation is made that any of the estimates will be realized. All quotations from,and summaries and explanations of the Paying Agent Agreement and other documents and statutes contained herein do not purport to be complete, and reference is made to said documents, Paying.Agent Agreement and statutes for full and complete statements of their provisions. This Official Statement is submitted only in connection with the sale of the Bonds by the County and may not be reproduced or used in whole or in part for any other purpose. All estimates, assumptions, statistical information and other statements contained herein,while taken from sources considered reliable, are not guaranteed by the County. The information contained herein should not be construed as representing all conditions affecting the County or the Bonds. All information contained in this Official Statement pertained to the County has been furnished by the County, and the execution and delivery of this Official Statement has been duly authorized by the County. COUNTY OF CONTRA COSTA By: /s/ Kenneth J. Corcoran Auditor-Controller of the County of Contra Costa 26 i APPENDIX A [PROPOSED FORM OF BOND COUNSEL OPINION] April _, 1994 Board of Supervisors County of Contra Costa Martinez, California County of Contra Costa County Service Area No. R-8 1994 Park and Open Space Refunding Bonds (Final Opinion) Ladies and Gentlemen: We have acted as bond counsel in connection with the issuance by the County of Contra Costa on behalf of County Service Area No. R-8 (the "Issuer") of $ principal amount of bonds designated "County of Contra Costa, County Service Area No. R-8, 1994 Park and Open Space Refunding Bonds" (the "Bonds") , pursuant to a resolution of the Board of Supervisors of the Issuer (the "Board") adopted on March _, 1994 (the "Resolution") and a Paying Agent Agreement, dated as of March 1, 1994 by and between the Issuer and Bank of America National Trust and Savings Association, as paying agent (the "Paying Agent Agreement") . In such connection, we have reviewed the Resolution, the Paying Agent Agreement, the Tax Certificate of the Issuer, dated the date hereof (the "Tax Certificate") , certificates of the Issuer, and others, an opinion of counsel to the Issuer and such other documents, opinions and matters to the extent we deemed necessary to render the opinions set forth herein. Certain agreements, requirements and procedures contained or referred to in the Resolution, the Paying Agent Agreement, the Tax Certificate and other relevant documents may be changed and certain actions (including, without limitation, defeasance of Bonds) may be taken or omitted under the circumstances and subject to the terms and conditions set forth in such documents. No opinion is expressed herein as to any.Bond or the interest thereon if any such change occurs or action is A-1 taken or omitted upon the advice or approval of counsel other than ourselves. The opinions expressed herein are based on an analysis of existing laws, regulations, rulings and court decisions and cover certain matters not directly addressed by such authorities. Such opinions may be affected by actions taken or omitted or events occurring after the date hereof. We have not undertaken to determine, or to inform any person, whether any such actions or events are taken or omitted or events do occur. Our engagement with respect to the Bonds has concluded with their issuance, and we disclaim any obligation to update this letter. We have assumed the genuineness of all documents, and signatures presented to us (whether as originals or as copies) and the due and legal execution and delivery thereof by and validity against, any parties other than the Issuer. We have not undertaken to verify independently, and have assumed, the accuracy of the factual matters represented, warranted or certified in the documents, and of the legal conclusions contained in the opinion, referred to in the second paragraph hereof. Furthermore, we have assumed compliance with all covenants contained in the Resolution, the Paying Agent Agreement and the Tax Certificate, including (without limitation) covenants and agreements compliance with which is necessary to assure that future actions, omissions or events will not cause interest on the Bonds to be included in gross income for federal income tax purposes. We call attention to the fact that the rights and obligations under the Bonds, the Resolution, the Paying Agent Agreement and the Tax Certificate may be subject to bankruptcy, insolvency, reorganization, arrangement, fraudulent conveyance, moratorium and other laws relating to or affecting creditors' rights, to the application of equitable principles, to the exercise of judicial discretion in appropriate cases and to the limitations on legal remedies against counties in the State of California. We express no opinion with respect to any indemnification, contribution, choice of law, choice of forum or waiver provisions contained in the foregoing documents. Finally, we undertake no responsibility for the accuracy, completeness or fairness of the Official Statement or other offering material relating to the Bonds and express no opinion with respect thereto. Based on and subject to the foregoing and in reliance thereon, as of the date hereof, we are of the following opinions: 1. The Bonds constitute valid and binding obligations of the Issuer. 2. The Resolution has been duly and legally adopted and constitutes a valid and binding obligation of the Issuer and the Paying Agent Agreement has been duly executed and delivered by the Issuer, and, assuming due authorization, execution and delivery by the other party thereto, constitutes the valid and binding obligation of the Issuer. A-2 3. The Board of the Issuer has power and is obligated to levy ad valorem taxes for the payment of the Bonds and the interest thereon upon all property within the boundaries of Contra Costa County County Service Area No. R-8 subject to taxation by the Issuer (except certain personal property which is taxable at limited rates) , without limitation 'of rate or amount. 4. Interest on the Bonds is excluded from gross income for federal income tax purposes under section 103 of the Internal Revenue Code of 1986 and is exempt from State of California personal income taxes. Interest on the Bonds is not a specific preference item for purposes of the federal individual or corporate alternative minimum taxes, although we observe that interest on the Bonds is included in adjusted current earnings in calculating corporate alternative minimum taxable income. We express no opinion regarding the other tax consequences related to the ownership or disposition of, or the accrual or receipt of interest on, the Bonds. Faithfully yours, ORRICK, HERRINGTON & SUTCLIFFE per A-3