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1982-035d o ORDINANCE NO. 82-35 ORDINANCE PROVIDING FOR THE ISSUANCE OF $5,025,000 OF CORPORATE PURPOSE BONDS, SERIES 1982 -A, OF THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS, AND PROVIDING FOR THE LEVY OF A DIRECT ANNUAL TAX FOR THE PAYMENT OF PRINCIPAL AND INTEREST ON THE BONDS BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS, AS FOLLOWS: Section 1. It is found and declared by the Presi- dent and Board of Trustees of the Village of Buffalo Grove, Cook and Lake Counties, Illinois (the "Village "), as follows: (a) In order to accomodate Lake Michigan water to be supplied through the Northwest Water Commission and to better and expand the Village's own water distribu- tion system, various improvements and extensions to the Village's water distribution system are required. These include, without limitation, the construction of approximately 29,770 lineal feet of arterial water mains and appurtenances in connection with such mains. The costs of engineering, land acquisition and con- struction of these improvements and extensions which will need to be undertaken promptly is estimated to be $2,800,000. (b) In order to maintain and better the Village's streets, various improvements to the Village's streets are required. These include, without limitation, the -2- 0 resurfacing of certain streets within the Village identified as the first phase in the Baxter and Woodman Engineering Recommendations approved by the Village Board on November 15,1982. The costs of engineering, land acquisition and construction of these street improvements which will need to be undertaken promptly is estimated to be $2,000,000. (c) It is necessary and in the best interests of the Village to capitalize the interest to be due on bonds issued to fund the Village's water distribution . system improvements described in paragraph (a) above and its street improvements described in paragraph (b) above for the six month period from the date of issuance through June 1, 1983 in order to avoid an increase in tax rates during the construction of such improvements. The sum so needed to be capitalized is estimated to be $225,000. (d) The Village does not have sufficient funds on hand or available from other sources with which (i) to pay costs of engineering, land acquisition and construc- tion for the water distribution system improvements described in paragraph (a) above and the street improve- ments described in paragraph (b) above, (ii) to pay the costs of capitalized interest on the bonds of the Village to be issued to pay for such improvements as described in paragraph (c) above, and (iii) to pay the Village's own costs in connection with those purposes and in connection with the borrowing of money as author- ized by the Bond Ordinance. The borrowing of the sum of $5,025,000 and the issuance of general obligation corporate purpose bonds of the Village in that amount for the purpose of paying these various costs is neces- sary for the welfare of the government and affairs of the Village, is for a proper public purpose of the Village and is in the public interest. Section 2. The sum of $5,025,000 shall be borrowed by the Village for its corporate purposes, including (a) paying costs of the Village for engineering, land acquisi- tion and construction of water distribution system improve- ments and extensions described in Section 1(a) above; (b) paying costs of the Village for engineering, land acquisi- tion and construction of street improvements as described in Section 1(b) above; (c) paying the costs of capitalized interest on the bonds of the Village to be issued for such improvements as described in Section 1(c); and (d) paying costs to the Village in connection with those various pur- poses and with the issuance of the bonds authorized by this Ordinance. In evidence of such borrowing, negotiable coupon bonds of the Village in the aggregate principal amount of $5,025,000 (the "Bonds ") shall be issued as provided in this Ordinance. Each Bond shall be designated "Corporate Purpose Bond, Series 1982 -A", shall be dated December 1, 1982, and shall be in the denomination of $5,000. The Bonds shall be numbered, shall mature on December 1 in each of the years and amounts and shall bear interest from their date until paid at the rates per year as follows: Interest on the Bonds shall be payable on June 1 and Decem- ber 1 in each year, with the first interest payment date being June 1, 1983, the interest to be paid as described more fully on the face of the bond form provided in Sec- tion 3 of this Ordinance. Bonds numbered 1 to 725, inclusive, maturing on December 1 of each of the years 1984 to 1992, inclusive, are not redeemable prior to their maturity. Bonds numbered 726 to 1005, inclusive, maturing on, December 1 of each of the years 1993 to 1996, inclusive, are redeemable prior to their maturity at the option of the Village, in whole or in part in the inverse order of matur- ity and within a maturity by lot if less than a whole matur- ity is redeemed, on any interest payment date on or after December 1, 1992, at par plus the respective redemption Maturity Amount Maturing Interest Numbers (December 1) Each Year Rate 1 -55 1984 275,000 10.25 56 -115 1985 300,000 10.25 116 -180 1986 325,000 10.25 181 -250 1987 350,000 10.25 251 -330 1988 400,000 10.25 331 -415 1989 425,000 8.25 416 -510 1990 475,000 8.50 511 -615 1991 525,000 8.75 616 -725 1992 550,000 9.00 726 -845 1993 600,000 9.20 846 -895 1994 250,000 9.40 896 -950 1995 275,000 9.60 951 -1005 1996 275,000 8.25 Interest on the Bonds shall be payable on June 1 and Decem- ber 1 in each year, with the first interest payment date being June 1, 1983, the interest to be paid as described more fully on the face of the bond form provided in Sec- tion 3 of this Ordinance. Bonds numbered 1 to 725, inclusive, maturing on December 1 of each of the years 1984 to 1992, inclusive, are not redeemable prior to their maturity. Bonds numbered 726 to 1005, inclusive, maturing on, December 1 of each of the years 1993 to 1996, inclusive, are redeemable prior to their maturity at the option of the Village, in whole or in part in the inverse order of matur- ity and within a maturity by lot if less than a whole matur- ity is redeemed, on any interest payment date on or after December 1, 1992, at par plus the respective redemption Q -5- 0 premiums (expressed as percentages of the principal amount of the Bonds to be redeemed) set forth below, plus in each case, accrued interest to the date of redemption. Date of Redemption Redemption Premium On December 1, 1992 1% On June 1 or December 1, 1993 3/40% On June 1 or December 1, 1994 1/2% On June 1 or December 1, 1995 1/4% Notice of the redemption of any of the Bonds, which by their terms shall have become subject to redemp- tion, shall be given by the Village by publication at least once not less than thirty (30) days prior to the date of redemption in The Bond Buyer, published in the City of New York, New York, or in the event that journal ceases publica- tion, then in a financial journal published and of general circulation either in the City of New York, New York, or Chicago, Illinois. Such notice of redemption shall desig- nate the date and place of redemption of the Bonds, which shall be at the paying agent to be hereinafter designated, shall designate the serial number and the aggregate princi- pal amount of the Bonds to be redeemed, and shall indicate that on the designated date of redemption such Bonds will be redeemed by payment of the principal thereof, premium, if any, and accrued interest thereon, and that from and after the designated redemption date interest in respect of the Bonds so called for redemption shall cease. Notice of redemption shall also be given by the Village to the regis- tered owner of each Bond called for redemption which is a -6- 0 registered as to principal by registered or certified mail at the owner's last address, if any, appearing on the regis- try books, but such a mailing shall not be a condition precedent to such redemption and failure so to mail any such notice shall not affect the validity of the proceedings for the redemption of Bonds. Each Bond shall be executed by the facsimile signature of the Village President and the manual signature of the Village Clerk, and shall have the corporate seal of the Village affixed to it (or a facsimile of such seal printed on it). Each Bond shall have interest coupons attached to it representing interest coming due on and prior to the maturity of the Bond. The coupons shall each bear facsimile signatures of the Village President and the Village Clerk. The Village President is authorized and directed to file with the Illinois Secretary of State her manual signa- ture certified by him pursuant to the Uniform Facsimile Signatures of Public Officials Act, as amended, which shall authorize the use of the Village President's facsimile signature to execute the Bonds and coupons. Each Bond and coupon so executed by the Village President shall be as effective as if manually executed by him. By the manual execution of each Bond the Village Clerk shall adopt the facsimile of her signature appearing on the coupons attached to such Bond as her signature. Each such coupon shall thereafter be as effective as if manually executed by the Village Clerk. In case any officer of the Village whose 0 -7- 0 signature or a facsimile of whose signature shall appear on the Bonds or the coupons pertaining to the Bonds shall cease to be such officer before delivery of any of the Bonds, such signature or facsimile signature shall nevertheless be valid and sufficient for all purposes, the same as if the officer had remained in office until delivery. The Bonds shall constitute the general obligations of the Village. The full faith and credit of the Village are pledged to the payment of the principal of and interest on the Bonds. Each Bond shall be payable to bearer but may be registered as to principal in the manner and with the effect stated on the face of the bond form provided in Section 3 of this Ordinance. The Bonds and coupons attached to the Bonds shall be payable at The Northern Trust Company in Chicago Illinois, in lawful money of the United States of America. Section 3. The Bonds and coupons and the regis- tration certificate shall be in substantially the following forms: No. -8- (Form of Bond) UNITED STATES OF AMERICA STATE OF ILLINOIS COUNTIES OF COOK AND LAKE VILLAGE OF BUFFALO GROVE CORPORATE PURPOSE BOND, SERIES 1982 -A $5,000 The Village of Buffalo Grove, Cook and Lake Counties, Illinois (the "Village "), for value received, promises to pay to bearer, or if this bond be registered as to principal then to the registered owner of this bond, on the first day of December, 19_, the sum of Five Thousand Dollars ($5,000), and to pay interest on such sum from the date of this bond until such sum shall be paid, at the rate of percent ( %) per year, payable semi- annually on June 1 and December 1 in each year, with the first interest payment date being June 1, 1983. Interest accruing on this bond on and prior to its maturity date shall be paid only in accor- dance with and upon presentation and surrender of the attached interest coupons as they severally become due. No interest shall accrue on this bond after its maturity date unless this bond shall have been presented for payment at maturity and shall not then have been paid. Both the principal of and the interest on this bond shall be payable at -9- in Illinois, in lawful money of the United States of America. This bond is one of an authorized issue of bonds in the aggregate principal amount of $5,025,000, the pro- ceeds of which are to be used for various corporate purposes of the Village as described in the Ordinance of the Village authorizing the issuance of this bond and the issue of bonds of which it is a part. This bond was issued in accordance with the Illinois Constitution and pursuant to an ordinance properly adopted by the Village. This bond and the issue of which it is a part have been issued by the Village upon full payment therefor as provided in such ordinance. The full faith and credit of the Village and the tax levy referred to below are irrevocably pledged to the punctual payment of the principal of and the interest on this bond. This bond is a general obligation of the Village. Bonds numbered 1 to 725, inclusive, maturing on January 1 of each of the years 1984 to 1992, inclusive, are not redeemable prior to their maturity. Bonds numbered 725 to 1005, inclusive, maturing on January 1 of each of the years 1993 to 1996, inclusive, are redeemable prior to their maturity at the option of the Village, in whole or in part in the inverse order of matur- ity and within a maturity by lot if less than a whole matur- ity is redeemed, on any interest payment date on or after December 1, 1992, at par plus the respective redemption premiums (expressed as percentages of the principal amount 0 -10- of the bonds to be redeemed) set forth below, plus in each case accrued interest to the date of redemption. Date of Redemption Redemption Premium On December 1, 1992 1% On June 1 or December 1, 1993 3/4% On June 1 or December 1, 1994 1/2% On June 1 or December 1, 1995 1/4% Notice of the redemption of any or all of such bonds which by their terms shall have become subject to redemption shall be given by the Village by publication by at least once not less than thirty (30) days prior to the date of redemption in The Bond Buyer, published in the City of New York, New York, or in the event that journal ceases publication then in a financial journal published and of general circulation either in the City of New York, New York or Chicago, Illinois. When any or all of such bonds which by their terms have become subject to redemption and payment prior to their maturity shall have been called for redemp- tion, and notice is given by publication as stated above and payment of the redemption price is made or provided for, interest on such bonds shall cease from and after the date so specified. Notice of redemption shall also be given by the Village to the registered owner of each bond called for redemption which is registered as to principal by registered or certified mail at the owner's last address, if any, appearing on the registry books, but such a mailing shall not be a condition precedent to such redemption and failure so to mail any such notice shall not affect the validity of the proceedings for the redemption of bonds. 0 -11- 0 All conditions which by law must have existed or must have been fulfilled in the issuance of this bond existed and were fulfilled in compliance with law. Provision has been made for the levy and collection of a direct annual tax, in addition to all other taxes, sufficient to pay and discharge the principal of this bond at maturity and to pay interest on this bond (other than capitalized interest to be paid from proceeds of the issue of bonds of which this bond is a part) as it falls due. The issuance of this bond by the Village, together with the issue of bonds of which it is a part, will not cause the Village to exceed or violate any applicable limitation or condition respecting the issuance of bonds imposed the law of Illinois by any ordinance or resolution of the Village. This bond shall be transferable by delivery unless registered as to principal in the holder's name in the Bond Register of the Village in the office of the Treasurer of the Village. Such registration must be noted on the back of this bond by the Treasurer. If so registered, this bond may be transferred by the registered owner in person or by attorney upon presentation of this bond to the Treasurer with a written instrument of transfer on a form approved by the Treasurer and executed by such registered owner. If this bond shall be so registered, the principal shall there- after be payable only to the person in whose name it is registered, unless this bond shall be discharged from regis- try by being registered as payable to bearer. Any such a -12- 0 registration shall not affect the negotiability of the attached interest coupons, which shall always be transfer - able by delivery and payable to bearer. IN WITNESS WHEREOF, the Village of Buffalo Grove, Cook and Lake Counties, Illinois, by its President and Board of Trustees, has caused this bond to be executed by the facsimile signature of its Village President and the manual signature of its Village Clerk, has caused its corporate seal to be affixed to this bond (or a facsimile of its seal to be printed on this bond), and has caused the interest coupons attached to this bond to be executed by facsimile signatures of the Village President and Village Clerk, all as of December 1, 1982. (SEAL) ATTEST: llage Clerk VILLAGE OF BUFFALO GROVE, ILLINOIS By Village President No. -13- • (Form of Coupon) On the first day of rA , 19 *(unless the bond to which this coupon is attached has been called for payment prior to that date as provided in such bond and payment is made or provided for), the Village of Buffalo Grove, Cook and Lake Counties, Illinois, will pay to bearer upon presentation and surrender of this coupon the amount shown on this coupon at in Illinois, in lawful money of the United States of America, being interest then due on its Corporate Purpose Bond, Series 1982 -A, dated December 1, 1982, No. TV llage Clerk Village President *(The clause within the parenthesis appearing in the form of interest coupon shall be inserted in all coupons attached to Bonds numbered 726 to 1005, inclusive, which represent interest maturing after the earliest permissible redemp- tion date of the bond to which it is attached.) -14- 0 (Form of Registration Certificate) REGISTRATION Date of Signature of Registration Name of Registered Owner Village Treasurer Section 4. The Bonds shall be executed as pro- vided in this Ordinance and delivered to the Village Treas- urer and shall be delivered by the Village Treasurer to The Northern Trust Company, Chicago, ll., et. al. , the purchaser of the Bonds, upon receipt of the purchase price for the Bonds, which is not less than the par value of the Bonds plus accrued interest to the date of delivery. Section 5. There is levied a direct annual tax upon all taxable property within the Village sufficient to pay and discharge the principal of the Bonds at maturity and to pay interest on the Bonds (other than capitalized inter- est on the Bonds to be paid from Bond proceeds) for each year, including specifically the following amounts for the following years: Year of Levy 1982 (including principal and interest through December 1, 1983, other than interest on the Bonds to be paid from bond proceeds) An Amount Sufficient to Produce the Sum of: $ 233 ?$93,75 H 1983 $ 742,787.50 1984 $ 739,600.00 1985 $ 733,850.00 1986 $ 725,537.50 1987 $ 739,662.50 1988 $ 723,662.50 1989 $ 738,600.00 1990 $ 748,225,00 1991 $ 727,287.50 1992 $ 727,787.50 1993 $ 322,587.50 1994 $ 324- ,087.50 1995 $ 297,687.50 -15- 0 Such tax shall be in addition to all other taxes levied by the Village. In the event at any time that suf- ficient funds are not on hand from the foregoing tax levy to make a payment of interest or principal as it becomes due, such payment shall be made from the general funds of the Village and such general funds shall be reimbursed for such advances from the taxes levied by this Ordinance when they shall have been collected. Section 6. The Village Clerk is directed to file a certified copy of this Ordinance with the County Clerks of Cook and Lake Counties. It shall be the duty of the County Clerks annually for each of the years 1982 through 1995 to ascertain the rate necessary to produce the tax levied in this Ordinance and to extend that tax for collection on the tax books against all of the taxable property within the Village in connection with other taxes levied in each of such years for general Village purposes, and such taxes shall be computed, extended and collected in the same manner as is now or may hereafter be provided for the computation, -16- 0 extension and collection of taxes for general purposes of the Village. When collected, the taxes levied in this Ordinance, together with such sums as provided from the amounts received upon the sale of the Bonds pursuant to Section 7 of this Ordinance, shall be placed in a separate and special Fund established exclusively for paying principal of and interest on the Bonds, designated as "The Corporate Purpose Bonds, Series 1982 -A, Bond and Interest Fund." The deposits of such moneys in that Fund and investments of that Fund may be commingled for deposit and investment purposes with other Funds of the Village established solely for paying principal of and interest on other general obligations bonds of the Village, but moneys in the Fund shall never be commingled with or loaned to any other funds of the Village not esta- blished for such a purpose or used for any other purpose, as long as any Bonds are outstanding and unpaid. This para- graph shall not prevent the Village from transferring inter- est earnings on the Corporate Purpose Bonds, Series 1982 -A, Bond and Interest Fund, to general operating funds of the Village, as long as doing so shall not result in the amounts in the Fund being insufficient to pay principal of and interest on the Bonds as it comes due. Amounts so deposited in The Corporate Purpose Bonds, Series 1982 -A, Bond and Interest Fund are appro- priated for and irrevocably pledged to, and shall be used only for the purpose of paying the principal of and interest a -17- 0 on the Bonds or reimbursing general funds of the Village expended for such purposes as provided in Section 5 of this Ordinance. The funds constituting the proceeds of the sale of the Bonds are appropriated and set aside for the purposes for which the Bonds are being issued as set forth in this Ordinance. Section 7. From the amounts received upon the sale of the Bonds, an amount sufficient to pay the interest through June 1, 1983 on the Bonds shall be deposited in The Corporate Purpose Bond, Series 1982 -A Bond and Interest Fund, and shall be used to pay the interest on the bonds through June 1, 1983. Section 8. The Village covenants with the holders of the Bonds from time to time outstanding that it will take no action in the investment of the proceeds of the Bonds, amounts in The Corporate Purpose Bonds, Series 1982 -A, Bond and Interest Fund or any other funds of the Village which would result in making interest on the Bonds subject to federal income taxes by reason of causing the Bonds to be "arbitrage bonds" within the meaning of Section 103(c) of the Internal Revenue Code of 1954, as amended, and any lawful regulations promulgated or proposed under that Sec- tion. The President, Clerk, Treasurer and Manager of the Village are authorized and directed to take such action as is necessary in order to carry out the issuance, sale and delivery of the Bonds, including without limitation, to make any representations and certifications they deem proper 0 -18- 0 pertaining to the use of the proceeds of the Bonds and moneys in The Corporate Purpose Bonds, Series 1982 -A, Bond and Interest Fund in order to establish that the Bonds shall not constitute arbitrage bonds as so defined. Section 9. All ordinances, resolutions and orders or parts of ordinances, resolutions and orders in conflict with this Ordinance are repealed to the extent of such con- flict. The Village Clerk shall cause this Ordinance to be published once in the Buffalo Grove Herald, a newspaper published and of general circulation in the Village. This Ordinance shall be in full force and effect ten days after that publication. PASSED by the President and Board of Trustees of the Village this December 6 , 1982. Voting Aye ( list names) • 6 - Ma r i entha 1 , Stone, O'Reilly, Hartstein, Gerschefske, Schwartz Voting Nay (list names): Abstaining: 0 - None Absent: 0 - None 0 - None ®IIn . c 1lage Clerk -19- APPROVED by the Village President this December 6 1982. , ---or,e� z�e&jv�- Village Pr-esiqWnt ATTEST: illage Clerk Published , 1982 Dy fl.. V. IV urelie a HSSUU and purchasers of these guaranteed. As far as an VILLAE OF BUFFALO GROVE* Cook and Lake Counties, Illinois Verna L. Clayton, President BOARD OF TRUSTEES John Marienthal Bobbie O'Reilly Elliott D. Hartstein Charles Gerschefske Stephen H. Stone Marc K. Schwartz William H. Brimm Director of Finance and General Services Janet M. Sirabian Village Clerk OFFICIALS William R. Balling Village Manager GENERAL INFORMATION Paul Kochentorfer Village Treasurer William G. Raysa Village Attorney The Village of Buffalo Grove is located 46 kilometers (29 miles) northwest of downtown Chicago with 1.7 square miles of its total 4.6 square miles in Cook County and the remaining 2.9 square miles in Lake County. The Village's adjacent Cook County neighbors include the Villages of Arlington Heights and Wheeling. The Village of Long Grove shares a common boundary with Buffalo Grove to the west and northwest. Significant unincorporated undeveloped land area separates the Village from the Village of Lincolnshire to the northeast and Riverwoods to the east. The two most significant dates in the Village's short history are its March 7, 1958 incorporation date and March 1, 1980 when, pursuant to a referendum, it achieved home rule status. The 1960 Census recorded 1,492 residents. The 1970 and 1980 Censuses reported 11,799 and 22,230, respectively. As will be noted in the Table below, the Village's population focus is shifting to Lake County which reflects the fact that it is land- locked and essentially fully developed in Cook County. POPULATION CENSUSES County Location of Population Census Cook County Lake County Total Percent Cook Lake 1960 1,492 -0- 1,492 100% -0- 1970 9,966 1,833 11,799 84% 16% 1980 13,144 9,086 22,230 59% 41% At the 1970 Census, the Village's Median Family Income was $14,833 (25.3% greater than the State's median of $11,841). That Census also recorded the Village's Median Home Value at $34,000 which was 71.7% greater than the Statewide median of $19,800. The 1980 Census reported that the Village's 1980 Median Home Value was $89,800 up 164.1% from the 1970 Census and 66.6% greater than the Statewide $53,900. The 1980 Census reported the Village's Median Family Income at $32,338 or 42.5% higher than the Statewide $27,748 and significantly, more than 63% of the families in the Village had incomes above the Statewide Median. The Table below of "1980 Census Income Characteristics" illustrates the very favorable wealth statistics applicable to the Village at the 1980 Census. 1980 CENSUS INCOME CHARACTERISTICS The Village's work force at the 1970 Census was overwhelmingly white collar with 72 % so reported which no doubt contributed to the very low 1.8% unemployment rate. Until the detailed 1980 Census data is released, the comparability of the current work force will not be known but the fact that 34.4% of the persons in the Village 18 years and older had at least four years of college (Statewide 14.6 %) bodes well for the unemployment level. The Village is predominately residential in character. The Table of Building Permits below sets out the building activity in the Village over the past ten years and indicates the location (by County) of the new residential construction. 2 Percent of Families Earning Median Less $15,000- $25,000- $50,000 Family Than $14,999 $24,999 $49,999 or More Income Village of Buffalo Grove ........................... ............................... 8.1% 18.1% 61.3% 12.5% $32,338 Lake County ............................................. ............................... 17.4% 24.0% 42.9% 15.7% 28,045 Cook County ............................................. ............................... 29.1% 25.7% 36.8% 8.4% 23.081 State of Illinois .......................................... ............................... 28.0% 28.1% 36.5% 7.4% 22,748 The Village's work force at the 1970 Census was overwhelmingly white collar with 72 % so reported which no doubt contributed to the very low 1.8% unemployment rate. Until the detailed 1980 Census data is released, the comparability of the current work force will not be known but the fact that 34.4% of the persons in the Village 18 years and older had at least four years of college (Statewide 14.6 %) bodes well for the unemployment level. The Village is predominately residential in character. The Table of Building Permits below sets out the building activity in the Village over the past ten years and indicates the location (by County) of the new residential construction. 2 I" rJ 9 LAST 10 YEARS' BUILDING PERKS (Source: Village Records) Residential Building Permits Calendar Cook Lake VNAr County - Cnunfv Tntrni 1972 1973 1974 1975 1976 1977 1978 1979 1980 1981 Total 658 28 1 38 80 38 169 83 -0- 41 1,136 Value Residential Residential New Alterations All Other Total -0- 658 $ 6,516,200 $1,020,397 $ 492,140 $ 8,028,737 106 134 2,764,530 248,150 1,063,665 4,076,345 140 141 3,180,500 389,529 4,582,448 8,152,477 153 191. 4,616,000 354,207 2,687,535 7,657,742 233 313 7,990,300 504,441 2,932,113 11,426,854 544 582 21,559,873 540,561 2,899,326 24,999,760 475 644 29,557,319 992,661 2,977,241 33,527,221 376 459 17,630,832 625,587 3,743,067 21,999,486 31 31 1,602,000 568,090 1,909,296 4,079,386 7 48 3,866,300 2,249,284 2,968,271 9,083,855 2;065 3,201 $99,313,854 $7,492,907 $26,255,102 $133,061,863 Of the $26,255,102 "All Other" in the Table above, $18 Million was represented by commercial construction. The 1977 Census of Retail Trade reported that there were 66 retailing establishments in the Village but withheld the publication of total annual sales and other detailed information. It is a fact that Retail Sales in the Village have increased substantially —the Village's 1% share of the State collected Sales Tax returned $109,589 for the Village's fiscal year ending April 30, 1972, $375,776 for the year ended April 30, 1977 and the year ending April 30, 1982 totaled $890,413 (up 137.0% from 1977 and 712.5% from 1972). In the last seven years three savings and loans and two banks have constructed new quarters in the Village. The 500 bed Northwest Community Hospital in Arlington Heights completed construction of an Ambulatory Center in Buffalo Grove in 1980 and a 30,000 square foot professional building on their medical campus. GOVERNMENT The Village is governed by a President and Board of six Trustees all of whom are elected on an at -large basis. In 1967, the Village adopted an ordinance creating the position of Village Manager. The Manager is responsible for the day -to -day operations of the Village and its 126 full -time employees of which 31 are sworn police officers and 19 firefighters. The Village Hall /Police Headquarters building was constructed in 1968 with limited remodeling accomplished in 1978. The Public Works facility was constructed in 1975/1976 at a cost of $600,000. In 1977 the Village purchased the 127 acre Buffalo Grove Golf Course (clubhouse across the street from the Village Hall and from the Public Works facility). The course is financially successful with annual play of some 42,000 rounds. Pursuant to a referendum on March 1; 1980, the Village gained home rule status enabling it to, amongst other things, issue nonreferendum general obligation bonds such as THIS ISSUE. On March 1, 1980 a referendum was also approved providing for the creation of a full -time municipal fire department. The Village has 19 firefighters, each of whom is also a fully certified paramedic supplemented by 40 paid on call firefighter /emergency medical technicians. The Village has two fire stations, one of which was constructed in 1974 and the second in 1981 (funded by a $300,000 bank loan and $315,000 of Revenue Sharing). In February 1982, the Village's fire insurance rating was increased from its previous Class Seven to the very high Class Four ,rating —only 12 municipalities /fire protection districts in the State of Illinois have higher ratings. Village Water and Sewer System The Village water and sewer system consists of a well water supply and distribution system and a sewage collection system. That portion of the Village in Cook County has sewage treatment service provided by the Metropolitan Sanitary District of Greater Chicago (with charges on the tax roll) and, since 1972, the Lake County portions of the Village receive sewage treatment service from the Lake County Public Works Department (a separate $9.50 per month per consumer sewage treatment charge is paid by each Lake County customer). The system presently has 8,068 customers (up from 4,022 at April 30, 1976) served by some 72 miles of water mains. Six wells feed the distribution system and the five storage reservoirs which collectively hold 3.8 million gallons. To accommodate this rapid growth, the Village adopted a policy of charging a tap -on fee to offset the costs of water source development, storage and pumping facilities to serve new developments with the cost of primary feeder mains being donated by the developers. The tap -on fees currently are $680 for single family dwellings, $585 for townhouses, $485 for condominiums, and $390 for multi - family apartments. These tap -on fees have been a major contributor to the system's strong financial position with unrestricted cash and investments currently totaling in excess of $2.3 Million. The Village of Buffalo Grove has received an allocation of Lake Michigan water from the State of Illinois which allocation will accommodate the planned needs of the Village through the year 2000. The Village of Buffalo Grove and the nearby Villages of Arlington Heights, Palatine and Wheeling are the members of the Northwest Water Commission. The Commission was organized for the purpose of obtaining Lake Michigan water for the communities. The Commission has entered into a 40 year contract (automatically renewable 4-1 thereafter at 10 year intervals) for the purcTiase of water from the City of Evanston whic9ity is immediately north of the City of Chicago and east of the member communities. The Commission is constructing a 42 mile -long transmission line from Evanston's lake front treatment plant (which plant presently has sufficient pumping capacity to meet the Commission's needs beyond the year 2000) and a 25 million gallon reservoir at the western end of the transmission line. Calendar 1981 was devoted to right -of -way acquisition and engineering plans and specifications, construction began in mid -1982 and water is projected to be delivered in early 1984. The total cost of the project (including engineering, land /right -of -way and a 10% contingency, but excluding reserves for revenue bonds) was estimated in early 1982 at $68.5 Million. Construction bids totaling $17.8 Million have been awarded to date which bids collectively have been 18% below engineers estimates. The member communities have, through the issuance of their own general obligation bonds, provided the Commission with approximately $35 Million (including approximately $5.6 Million from Buffalo Grove) towards the project cost. The Commission is expected to fund the remaining construction costs with Revenue Bonds (the State of Illinois statutory interest rate limitation for non -home rule units, such as The Commission, was increased in April 1982 which is expected to obviate the need for additional member financings). The final construction bids are expected to the awarded in November/ December 1982. Of the $5,025,000 Series 1982 -A bonds now being issued $2,900,000 will fund the balance of major internal water improvements that the Village has in connection with Lake Michigan water (additional internal improvements costing approximately $23/4 Million were funded earlier in 1982). The $2,125,000 balance of the proceeds will be used for street improvements —a comparably sized issue for street improvements is projected for later 1983 /early 1984 to fund the 1984 street improvement program. The Village presently intends to abate taxes on general obligation bonds issued for the purpose of bringing Lake Michigan water to the Village (a separate flat rate water charge will produce the necessary funds) and to extend taxes on the general obligation bonds issued for internal (to the Village) system improvements to accommodate Lake Michigan water. It is also presently the Village's intention to abate taxes on the street purpose general obligation bonds from a combination of Motor Fuel Taxes (remitted to the Village by the State) and increased vehicle sticker taxes. These intentions are reflected in the Table entitled "Retirement Schedule oft Outstanding Village Bonded Debt" on page 5. Pension Fund Obligations The Village is required by State law to annually provide funds sufficient to accumulate the actuarial requirements of its pension fund obligation. The amounts necessary to fund the police and fire obligations are determined annually by the Illinois Department of Insurance. As of April 30, 1982, the unfunded accrued liability of the Police Pension Fund was $189,753. Illinois legislation signed into law in September 1979 has changed the funding period for the prior service cost for both the Police and Fire Pension Systems to a 40 year period —the first report for the Village's Fire Pension Fund was as of April 30, 1982 and reported a Surplus of $52,559. Other full -time municipal employees are covered by the Illinois Municipal Retirement Fund (IMRF). As of December 31, 1981, the present value of future contributions to be made by the Village on behalf of present employees was $701,818 including unfunded prior service costs of $339,243. The IMRF annually determines the contribution rate necessary to provide full funding of the unfunded prior service costs, including interest, over a 40 year period. Pension tax rates are set out on page 7. Schools and Recreation Village students residing in Cook County attend schools in Cook County with Lake County students attending Lake County schools. The older portions of the Village are in Cook County and the School District (No. 21) serving that area is closing schools to reflect declining enrollments —of the five previous schools in Buffalo Grove, one was closed the summer of 1981 and a second is scheduled for closing in 1982. District No. 21's total enrollment peaked at 8,330 in 1974, currently stands at 6,018 and is expected.to fall to some 5,300 in the next five years. Reflecting the growth of the Village in Lake County, District No. 96, which serves Buffalo Grove's three schools (one of which opened in 1980) and Long Grove with one school, is still experiencing growth with its September 1982 enrollment totaling 1,769 up from 1,727 last year. District 102 in Lake County serves approximately 13% (by assessed valuation) of the Village. Both high schools serving the Village are new. Buffalo Grove High School (in Cook County) which opened in 1973 is the newest and has the second largest enrollment of the eight high schools operated by Township High School District #214. The Adlai E. Stevenson High School in Prairie View serves the Lake County portion of the Village and the communities of Lincolnshire, Riverwoods, Long Grove, Half Day and Prairie View from its campus which opened in 1965 and had its latest addition completed in 1976 -the District's 1970, 1975 and 1982 enrollments were 824, 1,202 and 1,473, respectively. Supplementing the Village's 18 hole golf course are the facilities and activities of the Buffalo Grove Park District which for all practical purposes is coterminous with the Village. The Park District has cooperative agreements with the public schools providing the use of school facilities (totaling some 50 acres in return for grounds' maintenance by the Park District. The Park District owns some 110 acres of park lands and includes among its facilities an indoor - outdoor swimming pool. 4 Jf FINANCIAL INFORMATION RETIREMENT SCHEDULE OF OUTSTANDING VILLAGE BONDED DEBT (Notes) (Including This Issue as of December 1; 1982) Payable From Property Taxes Self- Supporting Series Series Series Series Combined Cumulative Calendar Series 1982 1982 -A Series 1982 1982 -A Annual Percent Year 1968 $2,745,500 $2,900,000 1981 $5,754,500 $2,125,000 Total Retired 1983 $ 15,000 $ $ -0- $ 50,000 $ -0- -0- 65,000 .4% 1984 20,000 -0- 158,675 50,000 -0- 116,325 345,000 2.8% 1985 20,000 113,050 173,675 50,000 236,950 126,325 720,000 7.7% 1986 20,000 129,200 187,525 75,000 270,800 137,475 820,000 13.3% 1987 25,000 145,350 201,950 75,000 304,650 148,050 900,000 19.4% 1988 25,000 169,575 230,800 75,000 355,425 169,200 1,025,000 26.4% 1989 -0 185,725 245,225 75,000 389,275 179,775 1,075,000 33.7% 1990 209,950 274,075 100,000 440,050 200,925 1,225,000 42.0% 1991 234,175 302,925 100,000 490,825 222,075 1,350,000 51.2% 1992 258,400 317,350 100,000 541,600 232,650 1,450,000 61.1% 1993 282,625 346,200 100,000 592,375 253,800 1,575,000 71.8% 1994 323,000 144,250 100,000 677,000 105,750 1,350,000 81.0% 1995 201,875 158,675 100,000 423,125 116,325 1,000,000 87.8% 1996 234,175 158,675 -0- 490,825 116,325 1,000,000 94.6% 1997 258,400 -0- 541;600 -0- 800,000 100.0% $125,000 $2,745,500 $2,900,000 $1,050,000 $5,754,500 $2,125,000 $14,700,000 $5,770,500 $8,929,500 Notes: 1. Excludes following Installment contracts payable from property taxes: (a) Golf Course purchased dated December 1, 1976 and payable semi - annually through November 1, 1991 in the principal amount of $765,000 -of the tax levies to date for this contract, 74.5% of the total amount has been abated from other sources; (b) Fire: Station construction dated September 2, 1980 and payable semi- annually through September 1, 1990 in the principal amount of $240,000 (c) Fire Equipment debt (assumed in connection with the newly created municipal fire department) payable semi- annually through March 17, 1983 in the principal amount of $34,250, and; (d) $343,878 (principal amount) assumed from the Buffalo Grove Fire Department Incorporated which not- for -profit corporation previously supplied fire service to the Wheeling Fire Protection District. 2. Excludes $3,650,000 Waterworks and Sewerage Refunding Revenue Bonds dated October 1, 1970 and due through May 1, 2000. DETAILED OVERLAPPING BONDED INDEBTEDNESS AT DECEMBER 1, 1982 Note 1 5 Percent of Taxing Body's Gross Percent of 1978 Debt Village's Tax to be Buffalo Grove's Applicable 1981 Collections Paid Share (Note 2) of Gross Real Represent- From I Debt to be Paid Property Gross ad by Real from Real Property Taxes in Taxing Bonded Real Property Body Debt Property Taxes Percent Amount Cook County School Districts: Wheeling Comm. Consol. #21 ............................. 47.8% $ 1,310,000 96.43% $ 1,263,233 15,083% $ 190,533 Wheeling Township H.S. # 214 ............................. 47.8% 5,460,000 93.85% 5,124,210 3.278% 167,972 Harper Community College #512 ......................... 47.8% 4,720,000 94.60% 4,465,120 1.775% 79,256 Lake County School Districts: Kildeer Countryside Comm. Consol. #96 Pre 1/1/79 ...... ............................... ...................... Kildeer Countryside Comm. Consol. #96 Post } 38'9% 2,700,000 94.46% 2,550,420 51.389% 1,351,747 1/1/79 ............................. ............................... 80,000 100.00% 80,000 Aptakisic -Tripp Comm. Consol. #96 Pre 1/ 1 /79. ° 13.3 /o 60,000 96.11 % 57,666 Aptakisic -Tripp Comm. Consol. #96 Post } 31.942% 1,116,266 1/1/79 ............................. ............................... 3,437,000(3) 100.00% 3,437,000 Adlai E. Stevenson H.S. Dist. #125 Pre 1/1/79... 52 2% } 250,000 95.78% 239,450 25.731% 318,923 Adlai E. Stevenson H.S. Dist. #125 Post 1/1/79. 775,000(3) 100.00% 11000,000 College of Lake County #532 Pre 1/1/79............ 52.5% } 1,925,000 91.24% 1,756,370 2,452% } 116,626 College of Lake County #532 Post 1/ 1 /79.......... 3,000,000(5) 100.00% 3,000,000 TotalSchool ........................................................................................................................................ ............................... $3,341,323 Other Than Schools: Cook County, Inc. Forest Pres. Pre 1/ 1 /79......... ° 47.8 /o 167,143,000 89.99% 150,411,986 ° � .259 /0 785,937 Cook County, Inc. Forest Pres. Post 1/ 1 /79....... 155,400;000(3,4)100.00% 155,400,000 Metropolitan Sanitary Dist. Pre 1/1/79 ................ 0 47.4 /0 275,000,000 89.96% 247,390,000 ° } 261 /0 1,599,382 Metropolitan Sanitary Dist. Post 1/1/79 .............. 378,400,000(3,4) 100.00% 338,400,000 Lake County (Note 5) ........... ............................... 52.2% 36,620,000(5) 91.97% 33,679,414 2.1136/o 711,646 Buffalo Grove Park Dist. Pre 1/ 1 /79 ...............:.. 725,000 98.74% 715,865 Buffalo Grove Park Dist. Post 1/1/79 .................. } 97.7% 800,000(3) 100.00% 800,000 } 96.376% 1,460,930 Wheeling Park District Pre 1/ 1 /79 ...................... a 3,785,000 94.45% 3,612,782 1 735% 32,434 Wheeling Park District Post 1/ 1 /79 ..................... } 1.4% 800,000(3) 100.00% 800,000 J Vernon Area Public Library District ...................... 12.9% 430,000 94.26% 405,318 9.424% 38,197 TotalOther Than Schools ................................................................................................................... ............................... $4,628,526 5 0 0 Notes: 1. Pursuant to the 1970 Illinois Constitution and as confirmed by the Illinois Supreme Court in 1979, personal property taxation was eliminated effective January 1, 1979 (did not affect 1978 personal property taxes to be collected in 1979). The Illinois Constitution also provided that concurrent with the elimination of personal property taxes, the State Legislature was to replace all revenue lost by taxing bodies. Personal property replacement legislation was signed into law on August 14, 1979. On November 21, 1979, the Illinois Supreme Court upheld the constitutionality of the personal property replacement tax legislation. The legislation providing the mechanics for the personal property replacement tax revenues requires each County Clerk to extend ad valorem real property taxes sufficient to pay only a portion of the debt service on all bonds issued prior to December 31, 1978 with the balance of the debt service to be paid from the replacement revenues. Pursuant to legislation signed into law on June 26, 1980 amending the Personal Property Tax Program, the proportion to be extended against real property taxable valuations for the pre- December 31, 1978 bonds is the proportionate amount that real property tax collections bear to total tax collection in levy year 1978 (collection year 1979). The legislation provides that the debt service payments constitute a first and prior lien on the use of replacement revenues (these levies will be automatically reduced by the County Clerks) after which they may be used for any purpose. For any bonds issued subsequent to January 1, 1979, the County Clerks are to extend the entire amount against the then taxable valuation. As the Table is prepared for use in the Statement of Indebtedness (which Statement relates bonded debt payable from taxes to taxable property valuation) that bonded debt for which it is impossible to levy taxes is excluded. The Issuer's Direct General Obligation Bonded Debt shown in the Statement of Indebtedness is the gross amount outstanding to reflect the general obligation nature of that debt in that to the extent necessary, taxes levied for other than bonded debt would be used to pay such debt. 2. Village's share based upon 1981 Real Property valuations. 3. The tax levies for these post- December 31, 1978 bonds will be spread 100% against the real property base. 4. Excludes General Obligation Notes issued in lieu of tax anticipation warrants. Includes for Cook County the $67 Million Demand Notes sold in December 1981 and the proportionate share of Chicago Public Building Commission Revenue Bonds and the debt of the Forest Preserve District. 5. Includes $3,000,000 Working Cash Fund Bonds scheduled for sale on November 16, 1982. EQUALIZED ASSESSED VALUATION FOR TAXING PURPOSES (Note 1) Real Estate Total Distribution Tax Levy Less Personal Percent Percent Year Gross . Exemptions(2) Net Property Total Cook County Lake County 1977 $ 85,844,451 $ 213,820 $ 85,630,631 $2,503,072 $ 88,133,703 61.97% 38.03% 1978 109,298,808 1,301,968 103,996,841 2,772,462 106,769,303 53.43% 46.57% 1979 134,970,486 11,112,421 123,858,065 -0- 123,858,065 46.85% 53.15% 1980 171,980,576 17,023,751 154,956,825 -0- 154,956,825 47.54% 52.46% 1981 Cook County $ 89,656,471 $10,390,895 $ 79,265,576 -0- $ 79,265,576 47.84% 1981 Lake County 94,977,020 8,545,819 86,431,201 -0- 86,413,201 52.16% Total $184,633,491 $18,936,714 $165,696,777 $165,696,777 Notes: 1. According to the "Replacement Tax Bill" enacted in August 1979 which provides for revenues to replace those previously provided by personal property taxes, no property lawfully assessed and taxed as personal property prior to January 1, 1979 can be reclassified as real estate after January 1, 1979 and no property lawfully assessed and taxed as real estate prior to January 1, 1979 can be reclassified as personal property after January 1, 1979. Beginning in tax collection year 1980, there no longer are personal property taxes. 2. Reflects Senior Citizens' $1,500 Exemption (which has been in effect since prior to Levy Year 1975) issued, upon application, to persons 65 and over beginning in 1978, a $1,500 maximum Homestead deduction in equalized assessed valuation due to inflation and in 1979, a $3,000 deduction for the same purpose. The amount of Senior Citizen exemptions in Levy Year 1976 is not available. The Homestead exemption in 1981 totaled $18,570,714. 3. That portion of the Village in Cook County is in Wheeling Township and that portion in Lake County is in Vernon Township. TEN LARGEST TAXPAYERS (As of January 1, 1981) n Equalized Percent Assessed Value Total Rank Taxpayer Business Real Property Village 1 ........... Chicago Title & Trust (Under Trust) ........ .......................Shopping Center................ $ 4,795,773 2.9% 2 ........... LaSalle National Bank (Under Trust) ....... .......................Shopping Center................ 4,531,799 2.7% 3 ........... Villa Verde Apartments ............................ ......................Apartment Complex ........... 2,919,592 1.8% 4 ........... Buffalo Grove Mall ... ............................... .......................Shopping Center................ 2,027,842 1.2% 5 ........... Stonegate Garden Apartments ................ ......................Apartment Complex ........... 1,928,179 1.2% 6 ........... Fireside Terrace Condo ........................... ......................Apartment Complex ........... 1,813,128 1.1% 7 ........... Sandpiper Apartments ............................ ......................Apartment Complex ........... 1,664,184 1.0% 8 ........... Cambridge Commons ............................ .......................Shopping Center................ 1,047,736 .6% 9 ........... Wheeling Trust & Savings Bank (Under Trust) ...............Shopping Center................ 967,076 .6% 10 ........... Prudential Realty ..... ............................... .......................Shopping Center................ 551,962 .3% Total Ten Largest ........................................................ ............................... $22,247,271 13.4% Percent of Total Village ($165,678, 777) ...................... ............................... 13.4% n TAX RATES PER $1,000 EQUALIZED VALUATIONS Levy Years 1977 1978 1979 1980 1981 Lake County Village of Buffalo Grove (Note 1) .............................. $ 6.80 $ 6.70 $ 6.61 $11.60(4) $12.46 County incl. Forest Protection District .......................... 8.09 7.72 6.79 5.96 5.67 Schools ( #96, #125, # 532) ............ ............................... 48.17 48.60 47.54 45.42 46.18 Buffalo Grove Park District ........... ............................... 4.24 3.91 3.92 4.14 3.67 Indian Trail Public Library District . ............................... 2.72 2.59 2.51 2.47 2.46 All Other ....................................... ............................... 4.15 3.91 4.80 2.29 2.44 Total (Note 2) ........................ ............................... $74.17 $73.43 $72.17 $71.88 $72.88 Cook County Village of Buffalo Grove ............... ............................... $ 8.15 $ 8.52 $ 7.41 $10.41(4) $12.98 County incl. Forest Preserve District ............................ 7.10 7.81 7.45 8.94 8.10 Metropolitan Sanitary District ........ ............................... 5.34 5.92 6.07 5.51 6.43 Schools ( #21, #214, # 512) ............ ............................... 55.06 55.33 50.50 49.36 42.54 Buffalo Grove Park District ........... ............................... 4.46 4.50 3.96 3.91 3.91 Indian Trail Public Library District ..... ........................... 2.71 2.59 2.50 2.42 2.33 Wheeling Township Rural Fire District ......................... 4.36 4.94 5.00 -0- -0- All Other ....................................... ............................... 1.26 1.70 2.02 1.60 1.08 Total (Note 3) ........................ ............................... $88.44 $91.31 $84.91 $82.15 $77.37 Village as Percent of Total Cook County ................................ ............................... 9.2% 9.1% 9.2% 12.7%(4) 16.8% Lake County ................................ ............................... 9.2% 9.3% 81% 16.1% 17.1% Notes: 1. As a home rule unit under the 1970JIlinois Constitution, the Village has no statutory tax rate or levy limitations 2. 1981 rate applicable to 93% of the Village in Cook County -44.4% of entire Village. 3. 1981 rate applicable to 74.6% of the Village in Lake County -38.9% of entire Village. 4. Includes for the first time the operations of the full -time fire department pursuant to a referendum in March 1980. DETAILED VILLAGE TAX RATE PER $1,000 EQUALIZED Levy Years 1977 1978 1979 1980 1981 Corporate ........... ............................... ............................... $2.66 $2.66 $2.58 $ 8.27 $ 9.85 Police Protection ................................. ............................... .75 .75 .73 -0- -0- Street and Bridge ................................ ............................... 1.00 1.00 .97 -0- -0- Bonds and Interest .............................. ............................... .24 .21 .10 .07 1.09 Purchase Agreement ........................... ............................... 1.14 1.16 .80 .59 .41 Working Cash Fund ............................. ............................... -0- -0- -0- -0- -0- Pensions (Police and IMRF) (Fire in 1980 only) ................... 1.50 1.90 1.45 1.48 1.63 All Other (Note 2) ................................. ............................... .86 .84 .78 -0- -0- Total Village Tax Rate( 1) ............... ............................... $8.15 $8.52 $7.41 $10.41 $12.98 Notes: 1. Rate as extended in Cook County. In each of the years 1976 -1979 the Village was not a home -rule municipality and therefore subject to statutory interest rate limits for certain purposes. Effective March 1, 1980 the Village acquired home -rule status pursuant to a referendum and now has no tax rate limitations and has, for the first time in levy year 1980, combined all of the various purpose rates into a single tax rate. The increase in the Village's tax rate between 1979 and 1980 represents the institution of a full -time fire department which was authorized by a referendum in 1980. 2. Includes rates for street lights, crossing guards, auditing and civil defense. TAX EXTENSIONS AND COLLECTIONS (Village Purposes Only) Collections(2) Taxes Extended Percent Levy Cook Lake Cook Lake Year County County Total Amount County (1) County Combined 1977 .................................... ............................... $ 445,112 $ 228,065 $ 673,177 $ 662,076 97.52% 99.98% 98.35% 1978 .................................... ............................... 486,057 333,126 819,183 805,575 97.23% 99.96% 98.34% 1979 .................................... ............................... 429,997 429,263 859,260 858,798 99.89% 100.00% 99.95% 1980 .................................... ............................... 766,905 942,927 1,709,832(3) 1,701,988 100.00% 98.49% 99.54% 1981 .................................... ............................... 1,028,867 1,076,708 2,105,575 IN PROCESS Notes: 1. T`ax payments, including late payments and proceeds from tax sales are shown as collections in the year when due. The "Amount Collected" is not the same as distributions to the Village as tax refunds (pursuant to court orders, first time homestead exemptions, other exemptions, etc.) are deducted from "Amount Collected" of the year in which the refund is made regardless of the tax year for which the refund is applicable. Taken from County Treasurer's report showing taxes collected as of December 31, 1981, except for 1980 tax collections which have been updated by.the Village reflecting receipts through October 31, 1982. 7 0 0 2. Effective with taxes levied in 1979 (collect 1980) there no longer are personal property taxes. The Personal Property Replacement Tax legislation provides that during calendar years 1980 and 1981, each taxing body will receive an amount of Replacement Taxes at least equal to the amount of personal property taxes projected to be collected in 1979. The Village has budgeted the receipt of $9,800 of Replacement Taxes in 1982 which compares to the receipt of $9,435 in calendar 1981. 3. Beginning in levy year 1980 the Village now levies property taxes for its newly established full -time fire department. Within the 1980 levy, fire department /ambulance service totaled $609,121. COMBINED STATEMENT -ALL FUNDS (Note 1) Fiscal Year Ending April 30, 1982 Fund Balance 1979 1980 1981 Revenues Incl. Transfers Total Property Expendi- Tevnc T.dsl §..- Cash and Fund Invest - Government Fund Types._ $ 349,636 SalesTax ........................... ............................... 562,854 State Income Tax .............. ............................... 299,815 Building Permits ................ ............................... 346,304 All Other Permits, Licenses ............................... General Fund .. ............................... $1,010,289 $1,269,255 $1,909,992 $1,597,309 $4,369,277 $4,011,646 $2,267,623 $ 972,011 Special Revenue Funds: $2,184,741 Expenditures: 47,332 General Government ......... ............................... $ 347,161 Police................................ ............................... 914,428 Fire.................................... ............................... Street & Bridge ........................ 317,655 327,034 181,792 -0- -0- 181,792 -0- -0- IMRF ....................................... 56,440 75,221 63,195 153,714 187,468 163,080 87,583 -0- Emergency Services Disaster.. 9,791 8,150 2,699 -0- -0- 2,699 -0- -0- Motor Fuel Tax ........................ 622,360 571,734 208,900 -0- 323,745 222,623 310,022 335,687 Federal Revenue Sharing........ -0- 103,474 11,369 -0- 129,905 108,206 33,068 22,739 Garbage Fund ......................... -0- -0- -0- -0- 574,283 574,283 -0- -0- .Debt Service Funds ........................ 67,846 21,344 30,342 90,581 368,982 400,155 (831) 145,203 Capital Project . ............................... -0- -0- 251,121 -0- 43,812 294,751 182 182 Total Governmental Fund........ $2,084,381 $2,376,212 $2,659,410 $1,841,604 $5,997,472 $5,959,235 $2,697,647 $1,475,822 Proprietary & Fiduciary Types: $1,269,255 $1,909,992 $2,267,623 Enterprise -Water & Sewer Fund... $3,093,394(3) $3,679,794(3) $4,019,840(3) $ -0- $2,799,824 $2,587,225 $4,232,439 $2,206,839 Enterprise -Golf Course Fund ....... - 279,054(3) 417,321(3) -0- 538,595 431,266 524,650 59,683 Internal Service - Central Garage... -0- 528,102 698,614 -0- 687,993 336,064 1,050,543 553,879 Pension Trust-Police Pension ...... 588,712 727,449 934,248 103,051 267,299 29,048 1,171,499 1,078,043 Pension Trust -Fire Pension.......... -0- -0- 33,718 21,427 40,516 -0- 74,234 57,737 Working Cash .. ............................... 101,637 114,723 127,134 -0- 23,197 15,310 135,021 38,096 Total Proprietary & Fiduciary ... $3,783,743 $5,329,122 $6,230,875 $ 124,478 $4,357,424 $3,398,913 $7,189,386 $3,994,277 Total All Funds ............................... $5,868,124 $7,705,334 $8,890,285 $1,966,082 $10,354,898 $9,358,148 $9,887,033 $5,470,099 Notes: 1. From Audits by Peat, Marwick, Mitchell & Co. Excludes School and Park District Donations Fund which had an April 31, 1982 balance of $72,412. 2. Excludes restricted cash of $924,033. 3. Retained Earnings. CORPORATE FUND (Note 1) Audited Statement of Revenues, Expenditures and Changes in Fund Balance Fiscal Years Ending April 30- Modified Accrual Basis of Accounting 1982 1979 Revenue: (Note 2) Property Tax Levy .............. ............................... $ 349,636 SalesTax ........................... ............................... 562,854 State Income Tax .............. ............................... 299,815 Building Permits ................ ............................... 346,304 All Other Permits, Licenses ............................... 294,725 Fines................................. ............................... 116,132 Reimbursement from Water Fund ..................... 77,143 All Other ............................ ............................... 138,132 Application of Surplus ........ ............................... -0- Total Revenue ............ ............................... $2,184,741 Expenditures: 47,332 General Government ......... ............................... $ 347,161 Police................................ ............................... 914,428 Fire.................................... ............................... -0- Building and Zoning ........... ............................... 206,704 Engineering Services ......... ............................... 124,528 Public Works Magmt. & Admin ......................... -0- Building and Grounds ........ ............................... 114;237 Street Operations ............... ............................... -0- Transfers non - operating .... ............................... 218,000 Total Expenditures ...... ............................... $1,925,058 Excess (Deficiency) Revenues over Expend...... 259,683 Adjustments to Fund Balance ........................... -0- Year End Fund Balance ..... ............................... $1,010,289 1983 1980 1981 Budget Actual $ 460,130 $1,334,679 $1,423,843 $1,597,309 $1,609,155 677,196 820,781 843,116 890,413 947,107 347,100 365,633 388,743 437,031 430,304 182,341 155,074 311,487 216,221 260,808 212,796 47,332 193,815 201,816 225,890 165,255 167,996 172,700 180,202 240,900 88,942 109,266 180,202 181,510 200,115 147,523 89,866 467,483 664,775 506,693 -0- -0- 68,500 -0- 75,570 $2,281,283 $3,090,627 $4,049,889 $4,369,277 $4,496,542 $ 337,944 $ 459,856 $ 576,906 $ 550,754 $ 616,431 1,087, 371 1,298,598 1,383,394 1,387, 257 1,562,065 -0- -0- 734,495 675,506 948,628 224,159 239,284 273,944 225,060 221,969 155,350 157,259 188,839 182,832 206,365 -0- -0- 111,689 97,702 107,282 122,602 177,205 120,707 114,212 115,645 -0- -0- 591,415 709,823 649,657 100,434 117,588 68,500 68,500 68,500 $2,027,850 $2,449,890 $4,049,889 $4,011,646 $4,496,542 253,433 640,737 357,631 5,533 -0- -0- $1,269,255 $1,909,992 $2,267,623 WATERWORKS AND SEWERAGE FUND - FISCAL YEAR END APRIL 30, 1982 (Note 1) State of Revenues and Expenses Balance Sheet @a 4/30/82 Revenues: Assets: Liabilities & Fund Equity: Billing to customers............ $1,562,132 Unrestricted Cash & Invest. $ 2,335,317(3) Revenue Bonds Payable.... $3,650,000 Balance Sheet General Obligation Bonds.. 9,550,000 All other incl. interest Earn- Unamortized Bond Dis- Note Payable ..................... 230,000 ings, Transfers, etc ......... 1,125,808(4, count .............................. 165,728 Accounts Payable & Other Total ........................... $2,799,824 Advance to Water Comm... 1,035,400 Liab. ............................... 527,969 Expenses: Other Assets ...................... 176,332 1982 Water Operation ................. $ 494,386 Restricted Cash & Invest- 1979 1980 1981 Actual Assets Transfers ............................ 642,702 Reserved Lake Michigan Lake Michigan Water Project ............................ 765,639 Cash and Investments ............................................................... ............................... $ 786,155 $1,049,158 $ 895,607 $ 972,011 Property Taxes Receivable ....................................................... ............................... 239,018 340,697 1,189,147 1,311,572 Sales and Income Tax Receivables ........................................... ............................... 159,983 190,649 226,885 253,341 All Other Receivables ................................................................ ............................... 58,660 39,531 31,225 24,446 Due From Other Funds ............................................................. ............................... 66,858 22,434 86,109 9,041 AllOther ................................................................................... ............................... 10,000 -0- 7,731 -0- Total Assets ....................................................................... ............................... $1,320,674 $1,642,466 $2,436,704 $2,570,411 Liabilities Accounts Payable and Accrued Liabilities ................................ ............................... $ 138,936 $ 133,735 $ 157,578 $ 105;924 Other Liabilities ......................................................................... ............................... -0- -0- 90,233 119,556 Due to Other Funds .................................................................. ............................... 171,449 239,476 278,901 77,308 Fund Balance- Unreserved ...................................................... ............................... 1,010,289 1,269,255 1,909,992 2,267,623 Total Liabilities ................................................................... ............................... $1,320,674 $1,642,466. $2,436,704 $2,570,411 Notes: 1. From Audits by Peat, Marwick, Mitchell & Co., Chicago, Illinois. 2. The Village has not availed itself of a Utility Tax (a piggy -back on private utilities and the Village's own water and sewer system) which could generate significant revenues to the General Fund. WATERWORKS AND SEWERAGE FUND - FISCAL YEAR END APRIL 30, 1982 (Note 1) State of Revenues and Expenses Balance Sheet @a 4/30/82 Revenues: Assets: Liabilities & Fund Equity: Billing to customers............ $1,562,132 Unrestricted Cash & Invest. $ 2,335,317(3) Revenue Bonds Payable.... $3,650,000 Connection & Recapture Fees ............................... 111,884 Accounts Receivable ......... 260,885 General Obligation Bonds.. 9,550,000 All other incl. interest Earn- Unamortized Bond Dis- Note Payable ..................... 230,000 ings, Transfers, etc ......... 1,125,808(4, count .............................. 165,728 Accounts Payable & Other Total ........................... $2,799,824 Advance to Water Comm... 1,035,400 Liab. ............................... 527,969 Expenses: Other Assets ...................... 176,332 Total Liabilities............ $13,957,969 Water Operation ................. $ 494,386 Restricted Cash & Invest- Fund Equity: Sewer Operations ............... 431,310 ments ............................. 932,148(3) Reserve for Revenue Employee Retirement......... 20,056 Restricted Investment Bonds ............................. $ 932,148 Transfers ............................ 642,702 Reserved Lake Michigan Lake Michigan Water Project ............................ 765,639 Total Expenses............ $1,588,454 Project ..................... 8,500,000 Undesignated................. 2,534,652 Revenue Available for Debt Ser- Net Fixed Assets ................ 4,784,598 vice ......... ............................... $1,211,370 Total Fund Equity........ $ 4,232,439 Actual Debt Service ................... 732,864(2) Total Assets ........:....... $18,190,408 Total Liab. &Fund Equity .......... $18.,190,408 Coverage of Debt Service.......... 1.65x Notes: 1. From Audit by Peat, Marwick, Mitchell & Co., Chicago, Illinois prepared on the Accrual basis of accounting. . 2. Includes principal and interest on revenue bonds and $230,000 final payment of principal and interest on note due July 1, 1982. The maximum future revenue bond debt service including $96,000 per year deposit to the Term Bond Sinking Fund Account is $407,150 in the fiscal year ending April 30, 1986. The system earnings for the fiscal year April 30, 1982 produced a 2.97 times coverage of that debt service ($407,150). 3. Includes Accrued Interest. 4. Excludes $122,531 interest earnings on bond ordinance accounts credited directly to those accounts and not to the Revenue Fund. OFFICIAL STATEMENT CERTIFICATION Based upon our examination of the attached Official Statement dated November 18, 1982 for the $5,025,000 Corporate Purpose Bonds, Series 1982 -A, we believe it to be true and correct. If requested, we will provide to the purchaser of the bonds at the time of delivery of the bonds, a certificate confirming that to the best of our knowledge and belief the information in the Official Statement, including any addendums thereto, was at the time of acceptance of the bid and at the delivery, true and correct in all material respects and does not include any untrue statement of material fact, nor does it omit the statement of 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. /s/ William H. Brimm Director of Finance November 18, 1982 E /s/ William R. Balling Village Manager EAW FW This Page Intentionally Left Blank. 0 OFFICIAL BID FORM* Village of Buffalo Grove Village Hall Buffalo Grove, Illinois December 6, 1982 Ladies and Gentlemen: For your $5,025,000 Village of Buffalo Grove, Illinois Corporate Purpose Bonds, Series 1982 -A, described in the annexed Official Notice of Sale, which is expressly made a part hereof, we will pay you par plus a premium of $ , plus accrued interest from December 1, 1982 to the date of delivery. The bonds are to bear interest at the following respective coupon rates (each a multiple of 1/4 or 1 / 10 of 1 %) for bonds of each designated maturity. MATURITIES - December 1 $ 275 ,000 .....................1984 % $ 400 ,000.....................1988 % $ 600 ,000......................1993 % 300 ,000 .....................1985 % 425 ,000.....................1989 % 250 ,000......................1994 % 325 ,000 .....................1986 % 475 ,000.....................1990 % 275 ,000......................1995 % 350 ,000 .....................1987 % 525 ,000.....................1991 % 275 ,000......................1996 % 550 ,000 .....................1992 % As evidence of our good faith, we enclose herewith our (cashier's) (certified) check in the sum of $100,500 in accordance with your Official Notice of Sale. Unless we notify you to the contrary within 24 hours, CUSIP numbers are to be printed on the bonds at our expense and we agree to accept the bonds at delivery with CUSIP numbers as printed. We will designate our nomination for paying agent of the issue by 5:00 P.M., C.S.T. on the date of sale and should we fail to do so by that time, or if such nomination is unacceptable, then the bonds and coupons may be made payable at a bank of your choice. OT A PART OF BID Our calculation of interest cost from above is: Total Interest ................................... $ Less Premium ... ..............................$ Net Interest Cost .............................$ Net Interest Rate ............................. % Return of our bid deposit check is acknowledged Im Date Respectfully submitted, Name Account Manager By Address City State Telephone Zip (A list of the members of our account on whose behalf this bid is made is attached hereto.) ACCEPTANCE CLAUSE The foregoing bid was accepted and bonds sold by resolution of the President and Board of Trustees of the Village of Buffalo Grove, Illinois, on December 6, 1982 and receipt is hereby acknowledged of the good faith check which is being held in accordance with the terms of the Official Notice of Sale. VILLAGE OF BUFFALO GROVE, ILLINOIS TABLE OF BOND YEARS - FROM DECEMBER 1, 1982 (For Computation Purposes Only. Not Part of Bid.) Maturity Bond Years Maturity Year December 1 1984 $275,000 1985 300,000 1986 325,000 1987 350,000 1988 400,000 1989 425,000 1990 475,000 Average Life: 8.1443 years Annual 550 900 1,300 1,750 2,400 2,975 3,800 Cumulative Year 550 1991 1,450 1992 2,750 1993 4,500 1994 6,900 1995 9,875 1996 13,675 40,925 11 nanamhar I $ 525,000 550,000 600,000 250,000 275,000 275,000 $5,025,000 Village Manager Bond Years Annual Cumulative 4,725 18,400 5,500 23,900 6,600 30,500 3,000 33,500 3,375 37,075 3,850 40,925 40,925 OICIAL NOTICE OF SALE' $550255000 VILLAGE OF BUFFALO GROVE Cook and Lake Counties, Illinois CORPORATE PURPOSE BONDS, = SERIES 1982 -A The Village of Buffalo Grove, Illinois will receive sealed bids for its $5,025,000 Corporate Purpose Bonds, Series, 1982 -A at The Northern Trust Company (Bond Syndicate Room -12th Floor), 50 South LaSalle Street, "Chloago', Illinois until 12:00 Noon, C.S.T., Monday, December 6, 1982 at which time the bids will be publicly opened and " read. Award will be made, or °all bids rejected, at the meeting of the President and Board of Trustees on the date of sale. These bonds are callable general obligations of the Village of Buffalo Grove, Illinois, payable both principal--and " interest from unlimited ad valorem taxes to be levied on all taxable property within said Village provided that a portion of the first year's interest is being capitalized from band proceeds. Bonds will be coupon bonds registrable as to principal only in the denomination of $5,000. Principal and semi - annual interest (June 1 and December 1) will be payable at such bank or trust company as maybe mutually agreed upon between the purchaser and the Village provided that the Village may name the paying agent if agreement is not reached. A paying agent selected solely by the Village shall have a capital and surplus of $10,000,000 or more and a trust department regularly engaged in the business of acting as paying agent for bonds and coupons. Bonds are dated December 1, 1982. 'First coupon due June 1, 1983. MATURITIES— December 1 $275,000 ................ ..... ..: ........ 1984 $400,000- ...................................... 1988 $600,000_... ......... ............... 1993 300,000 ...................................... 1985 425,000..........:......: .......- 1989 250,000...................................... 1994 325,000...................................... 1986 475,000...................................... 1990 275,000.................... ......... 1995 350,000:.. ........ 1987 525,000....................................... 1991 275,000...................................... 1996 550,000 ...................................... 1992 Bonds due December 1, 1984 -1992 are not callable. Bonds due December 1, 1993 -1996 are callable in whole or in part and if in part, in the inverse order of maturity and within a maturity by lot on interest payment dates beginning December 1, 1992 and thereafter at par plus a premium of 1 %0, such premium reducing by 1/4 of 1% at each 'subsequent December 1. Notice of redemption shall be given by publication at least once not less than 30 days prior to the date of redemption in The Bond Buyer, or in the event it ceases to be published, then in a financial journal published either in Chicago or New York. These bonds will be awarded to the best bidder determined upon the basis of the lowest total interest at the rate or rates designated in said bid from December 1, 1982 to the respective maturity dates after deducting therefrom the premium bid. Each bidder shall name a rate or rates of interest which the bonds are to bear and each rate must be a multiple of one - ...quarter or one -tenth of one percent (1 /4 or 1 / 10 of 1 %). Not more than one interest rate shall be specified for a single maturity. Each interest payment will be evidenced by a single coupon on each bond. The differential between the highest rate bid and lowest rate bid shall not exceed 2 %. No rate shall exceed the lesser of 15 % or 125% of The Bond Buyer 20 Bond Index as published in the most recent edition of The Bond Buyer. Bids must be for all or none of the bonds, must be for not less than par plus accrued interest to date of delivery and must be made upon the Official Bid Form and delivered in a sealed envelope marked "Bid for Bonds" at the time set out above. The Village reserves the right to reject any or all bids, to determine the best bid in its sole discretion and to waive any informality in any bid. Each bid shall be accompanied by a certified or cashier's check on a solvent bank or trust company for $100,500 payable to the Village Treasurer of the Village of Buffalo Grove, Illinois, as evidence of good faith of the " bidder. The check of the successful bidder will be retained uncashed by the Village pending delivery of the bonds,. All other checks will be returned promptly. No interest will be allowed on any checks. Should "I the successful bidder . fail to take up and pay for the bonds when tendered in accordance with his bid and this Notice, his check shall be cashed by the Village and the proceeds retained as full and liquidated damages to the Village caused by failure of the bidder to carry out his offer of purchase. Otherwise his check will be returned uncashed at delivery or applied on the purchase price. The bonds will be delivered to the successful purchaser against full payment in immediately available funds as soon as they can be printed and executed, which is expected to be on December 27, 1982. Should delivery of these bonds be delayed thirty days from the date of award for any ;reason except failure of performance by the successful bidder, then the bidder may cancel his agreement to purchase the bonds' and receive back his check and thereafter his interest in and liability for the bonds will cease. The Village will deliver the bonds without expense to the purchaser in Chicago; Illinois and will pay for"the " printing of the bonds and the bond attorney's opinion. At the time of delivery the Village will furnish to the purchaser the written opinion of Isham, Lincoln & Beale, Attorneys, Chicago, Illinois, evidencing the legality of the bands. The . Village will furnish the transcript of proceedings on which said opinion is based and a certificate of no litigation then, pending `affecting the legality of the bonds or the right of the Village to issue them. Interest on the bonds is "exempt;° in the opinion of counsel, from Federal Income Taxes under existing, laws, rules, regulations and interpretations.. Interest on the bonds is not exempt from Illinois Income Taxes. The Village has authorized the preparation of an Official Statement containing pertinent information relative to the Village and its finances.- For copies of that statement or for any additional information, any prospective " purchaser, is referred to the undersigned at the Village Hall, 50 Raupp Boulevard, Buffalo Grove, Illinois 60090 or the Municipal Finance. Consultants to the Village, R. V. Norene & Associates, Inc., Lake and Waukegan Office Center, Suite 215, 1701 Lake Avenue, Glenview, Illinois 60025 (312- 998 - 9848). /s/ William R. Balling Village Manager November 18, 1982 i2 R. V. NORENE & Associates ,. EXHIBIT C December 6, 1982 Village of Buffalo Grove Village Hall 50 Raupp Boulevard Buffalo Grove, Illinois 60090 Gentlemen: Bids were received today covering $5,025,000 Corporate Purpose Bonds, Series 1982 -A. There were7h„o bids received which are listed at the bottom of this letter in accordance with the attached signed bids. Upon examination, it is our opinion that the bid of 717.-,�� -Twit is the best bid received, and it is further out o nion that it is favorable to the Village and should be accepted. We therefore recommend that the bonds be awarded to that bidder at a price of par plus a premium of $ /01,0() plus accured interest being at a net interest rate of q, 12,!two %. Account Managers The First National Bank of Chicago & Continental Illinois National Bank & Trust Co. of Chicago, Joint Managers and Associates, In Association With Harris Trust & Savings Bank, Chicago and E. F. Hutton & Co., Inc., New York, Joint Managers, In Association With La Salle National Bank, Chicago ................ The Northern Trust Co., Chicago and Merrill Lynch White Weld Capital Markets Group, New York, John Nuveen & Co., Inc., Chicago, Blyth Eastman Paine Webber Inc., New York, Prudential -Bache Securities, Inc., New York and Clayton Brown & Associates, Inc., Chicago, Joint Managers and Associates .............. Net Interest Rate 0 Respectfully submitted, 0. U t President R. V. Norene & Associates, Inc. RVN /mc Lake & Waukegan Office Center, Suite 215 • 1701 Lake Avenue Glenview, IL 60025 • 312 - 998 -9848 K C z D r z D z M M n O z c r z o rev, Village of Buffalo Grove Village Hall Buffalo Grove, Illinois 46 OFFICIAL BID FORM December 6, 1982 Ladies and Gentlemen: For your $5,025,000 Village of Buffalo Grove, Illinois Corporate Purpose Bonds, Series 1982 -A, described in the annexed Official Notice of Sale, which is expressly made a part hereof, we will pay you par plus a premium of $ .00 , plus accrued interest from December 1, 1982 to the date of delivery. The bonds are to bear interest at the following respective coupon rates (each a multiple of 1/4 or 1/10 of 1%) for bonds of each designated maturity. $275,000 ..................... 1984/�/�%% 300,000 .....................1985 /% 325,000 ................... 1986,% 350,000 ° .....................1987 % /° MATURITIES - December 1 P 400,000 .....................1988 4% 425,000 .....................1989 % 475 ,000 .....................1990 % 525,000 ..................... 199 / 550 ,000 .....................1992 -2-% $600,000 ......................1993% 250,000 ..................... 1994 �% 275, 000 ......................1995% 275, 000 ...................... 1996 M % As evidence of our good faith, we enclose herewith our (cashier's) " check in the sum of $100,500 in accordance with your Official Notice of Sale. Unless we notify you to the contrary within 24 hours, CUSIP numbers are to be printed on the bonds at our expense and we agree to accept the bonds at delivery with CUSIP numbers as printed. We will designate our nomination for paying agent of the issue by 5:00 P.M., C.S.T. on the date of sale and should we fail to do so by that time, or if such nomination is unacceptable, then the bonds and coupons may be made payable at a bank of your choice. NOT A PART OF BID Our calculation of interest cost from above is: Total Interest ..... ..............................$ 10 XI Less Premium ... ..............................$ Aw Net Interest Cost .............................$3 �r Net Interest,Rate ............ ................. Return of our bid deposit check is acknowledged. By Date Respectfully submitted, Name THE NORTHERN TRUST COMPANY Y Account Manager STEVEN C. BROWN, Secon ice rest ent Address 50 South LaSalle Street City Chidaao State Illinois Telephone (312)444- 684 Zip 60675 (A list of the members of, our account on whose behalf this bid is made is attached hereto.) ACCEPTANCE CLAUSE The foregoing bid was accepted and bonds sold by resolution of the President and Board of Trustees of the Village of Buffalo Grove, Illinois, on December 6, 1982 and receipt is hereby acknowledged of the good faith check which is being held in accordance with the terms of the Official Notice of Sale. VILLAGE OF BUFFALO GROVE, ILLINOIS Village Manager TABLE OF BOND YEARS - FROM DECEMBER 1, 1982 (For Computation Purposes Only. Not Part of Bid.) Maturity Bond Years Maturity Bond Years Year December 1 Annual Cumulative Year December 1 Annual Cumulative 1984 $275,000 550 1 550 1991 $ 525,000 4,725 18,400 1985 300,000 900 1,450 1992 550,000 5,500 23,900 1986 325,000 1,300 2,750 1993 600,000 6,600 30,500 1987 350,000 1,750 4,500 1994 250,000 3,000 33,500 1988 400,000 2,400 6,900 1995 275,000 3,375 37,075 1989 425,000 2,975 9,875 1996 275,000 3,850 40,925 1990 475,000 3,800 13,675 $5,025,000 40,925 Average Life: 8.1443 years F 0 THE NORTHERN MERRILL LYNCH 46 TRUST COMPANY WHITE WELD CAPITAL MARKETS GROUP JOHN NUVEEN & CO., INC. BLYTH, EASTMAN, PAINE, WEBBER INC. PRUDENTIAL -BACHE SECURITIES CLAYTON BROWN & ASSOCIATES, INC. MERCANTILE TRUST COMPANY N.A. FIRST INTERSTATE BANK OF CALIFORNIA BANC NORTHWEST SHEARSON /AMERICAN EXPRESS L. F. ROTHSCHILD, UNTERBERG, TOWBIN WEEDEN MUNICIPAL SECURITIES Division MOSELEY, HALLGARTEN, ESTABROOK GRIFFIN, KUBIK, STEPHENS & THOMPSON, INC. DAIN, BOSWORTH, INC. HUTCHINSON, SHOCKEY, ERLEY & CO. BECKER & COWNIE, INC. HUTCHINSON, SHOCKEY, ERLEY & CO. BECKER & COWNIE, INC. BLUNT ELLIS & LOEWI INCORPORATED CHANNER NEWMAN SECURITIES CO. THE CHICAGO CORPORATION CROAKE ROBERTS, INC. SAUERMAN SECURITIES, INC. UNITED STATES NATIONAL BANK OF OREGON ROBERT W. BAIRD & CO., INC. )Joint )Managers & WEEDEN, INC. Village of Buffalo Grove Village Hall Buffalo Grove, Illinois • s OFFICIAL BID FORM December 6, 1982 Ladies and Gentlemen: For your $5,025,000 Village of Buffalo Grove, Illinois Corporate Purpose Bonds, Series 1982 -A, described in the annexed Official Notice of Sale, which is expressly made a part hereof, we will pay you par plus a premium of $ , 91, plus accrued interest from December 1, 1982 to the date of delivery. The bonds are to bear interest at the following respective coupon rates (each a multiple of 1/4 or 1/10 of 1%) for bonds of each designated maturity. MATURITIES- December 1 $ 275, 000 . ....................1984 % ®% $ 400 ,000.....................1988% $ 600,000...................... 1993% 300 ,000 .....................1985% 425,000...........:......... 1989% 250 ,000......................1994 7�f2% 325 ,000 .....................1986/ % 475,000 ..................... 1994 % 275, 000......................1995% 350 ,000 .....................198716 % 525 ,000.....................1991° % 275, 000 ......................1996 /0 550,000 1992 �0 % ..................... As evidence of our good faith, we enclose herewith our (cashier's)4i check in the sum of $100,500 in accordance with your Official Notice of Sale. Unless we notify you to the contrary within 24 hours, CUSIP numbers are to be printed on the bonds at our expense and we agree to accept the bonds at delivery with CUSIP numbers as printed. We will designate our nomination for paying agent of the issue by 5:00 P.M., C.S.T. on the date of sale and should we fail to do so by that time, or if such nomination is unacceptable, then the bonds and coupons may be made payable at a bank of your choice. OT A PART OF BI Our calculation of interest cost from above is: Total Interest ....... ............................$'3, 836r Less Premium $ 86 Net Interest Cost .... .........................$ 1?3d 1%17 11 Net Interest Rate ............................. 375zlg Retur it bid deposit check is acknow)ed ed. By -�-� -� Date Ill G M - Respectfully submitted, NameThZEIrst National Bank of Chicago By Account ManagerV Address f 1rst National Plaza City- Chicago - State Illinois Telephone 732-8330 Zip 60670 (A list of the members of our account on whose behalf this bid is made is attached hereto.) ACCEPTANCE CLAUSE The foregoing bid was accepted and bonds sold by resolution of the President and Board of Trustees of the Village of Buffalo Grove, Illinois, on December 6, 1982 and receipt is hereby acknowledged of the good faith check which is being held in accordance with the terms of the Official Notice of Sale. VILLAGE OF BUFFALO GROVE, ILLINOIS Village Manager TABLE OF BOND YEARS - FROM DECEMBER 1, 1982 (For Computation Purposes Only. Not Part of Bid.) Average Life: 8.1443 years Maturity Bond Years Maturity Bond Years Year December 1 Annual Cumulative Year December 1 Annual Cumulative 1984 $275,000 550 550 1991 $ 525,000 4,725 18,400 1985 300,000 900 1,450 1992 550,000 5,500 23,900 1986 325,000 1,300 2,750 1993 600,000 6,600 .30,500 1987 350,000 1,750 4,500 1994 250,000 3,000 33,500 1988 400,000 2,400 6,900 1995 275,000 3,375 37,075 1989 425,000 2,975 9,875 1996 275,000 3,850 40,925 1990 475,000 3,800 13,675 $5,025,000 40,925 Average Life: 8.1443 years W -30 $5,025.000 VILLAGE OF BUFFALO GROVE, ILLINOIS CORPORATE PURPOSE BONDS SELLING ON Monday, DECEMBER 6, 1982 MEMBERS 1. The First National Bank of Chicago ) Jt. 2. Continental Illinois National Bank ) and Trust Company of Chicago ) Mgrs. 3. Dean Witter Reynolds Inc. 4. Van Kampen Merritt Inc. 5. American National Bank 8 Trust Company of Chicago 6. Columbian Securities, Inc. 7. Butcher 8 Singer Inc. - 8.- Howe, Barnes 8 Johnson, Inc. IN ASSOCIATION WITH 1. Harris Trust and Savings Bank ) Jt. 2. E. F. Hutton 8 Company, Inc. ) Mgrs. 3. Warburg Paribas Becker /A.G. Becker 4. Smith Barney, Harris Upham 6 Co. Incorporated 5. Centerre Bank N.A. IN ASSOCIATION WITH 1. La Salle National Bank, Mgr. 2. Kidder, Peabody & Co. Incorporated