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HomeMy WebLinkAboutResolution - 072778I - Approval To Receive Bids On GO Bonds - 07_27_19787y 5 7- ---,gl - � -fir rs 7) RESOLUTION WHEREAS, the City Council of the City of Lubbock, Texas desires to receive bids for the purchase of its $2, 420, 000 General Obligation Bonds, Series 1978; and WHEREAS, First Southwest Company, Dallas, Texas, has been authorized and requested to prepare a Notice of Sale and Bidding Instructions, Official Bid Form and Official Statement containing financial, economic and other data necessary and desirable to attract bids for said bonds; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE C OF LUBBOCK, TEXAS: That the attached Notice of Sale and Bidding Instructions, Official Bid Form and Official Statement relative to $2, 420, 000 City of Lubbock, Texas General Obligation Bonds, Series 1978, are hereby approved, both as to form and content, and said First Southwest Company is authorized to distribute said Notice of Sale and Bidding Instructions, Official Bid Form and Official Statement to prospective bidders for, and purchasers of, the bonds. PASSED AND APPROVED this the 27th day of July, 1978, by the City Council of the City of Lubbock, Texas, convened in Regular session with a lawful quorum present. Passed by the City Council on this 27th day of July, 1978. Mayor :ATT Mty:48epfetary APPROVED AS TO FORM: . 6enter, jr., NOTICE OF SALE AND ;fin BIDDING INSTRUCTIONS /t " ON S2,420,000 CITY OF LUBBOCK, TEXAS (Lubbock County) GENERAL OBLIGATION BONDS, SERIES 1978 Selling Thursday, August 24, 1978, at 10:30 AM, CDT THE SALE Bonds Offered for Sale at Competitive Bidding .. The City of Lubbock, Texas (the "City"), is offering for sale its $2,420,000 General Obligation Bonds, Series 1978 (the "Bonds"). Address of Bids . Sealed bids, plainly marked "Bid for Bonds", should be addressed and delivered to "Mrs. Evelyn E. Gaffga, City Secretary, City of Lubbock, Texas", prior to 10:30 AM, CDT, on the date of the bid opening. All bids must be submitted on the Official Bid Form, without alteration or interlineation. Place and Time of Bid Opening ... The City Council will open and publicly read the bids for the purchase of the Bonds at t e City+ Hall, Lubbock, Texas, at 10.30 AM, CDT, Thursday, August 24, 1978. Award of the Bonds ... The City Council will take action to award the Bonds (or reject all bids) promptly after the opening of bids, and adopt an Ordinance authorizing the Bonds (the "Ordinance") and pass a Resolution adopting the Official Statement. THE BONDS Descrri tion . The Bonds will be dated September 1, 1978, and interest coupons will be due on March I, 1979, and each September 1 and March 1 thereafter until maturity. The Bonds and interest coupons attached thereto will be payable at Citibank, N.A., New York, New York, or, at the option of the holder, at Texas Commerce Bank, National Association, Lubbock, Texas. The Bonds will mature serially on March 1 in each year as follows: .Principal Principal Principal Year Amount Year Amount Year Amount T4 § ,0 0 86 $120,000 T9 22 20,000 1980 120,000 1987 120,000 1993 120,000 1981 120,000 1988 120,000 1994 120,000 1982 120,000 1989 120,000 1995 125,000 1983 120,000 1990 120,000 1996 125,000 1984 120,000 1991 120.000 1997 125,000 1985 120,000 1998 125,000 The City reserves the right, at its option, to redeem Bonds maturing March 1, 1994 through March 1, 1998, both inclusive, in whole or any part thereof, on March 1, 1993, or any interest payment date thereafter, at the par value thereof plus accrued interest to the date fixed for redemption. Source of Payment ... The Bonds are direct and voted general obligations payable out of the receipts from an ad valorem tax levied, within the limits prescribed by law, on taxable property located within the City. CONDITIONS OF THE SALE T es of Bids and Interest Rates . The Bonds will be sold in one block on an "All or None" basis, and at a price of not ess than their par value plus accrued interest to the date of delivery of the Bonds. Bidders are invited to name the rate(s) of interest to be borne by the Bonds, provided that each rate bid must be in a multiple of 1/8 of 1% or 1/20 of 1% and must not exceed 10%. The highest coupon rate bid may not exceed the lowest coupon rate bid by more than 2 112% in coupon rate. No limitation is imposed upon bidders as to the number of rates or coupon changes which may be used. Al Bonds of one maturity must bear one and the same rate. No bids involving supplemental coupons will be considered. Each bidder shall state in his bid the total interest cost in dollars and the net effective interest rate determined thereby, which shall be considered informative only and not as a part of the bid. Basis for Award ... For the purpose of awarding the sale of the Bonds, the interest cost of each bid will be computed by determining, at the rate or rates specified therein, the total dollar cost of all interest on the Bonds from the date thereof to their respective maturities, using the table of Bond Years herein, and deducting therefrom the premium bid, if any. Subject to the City's right to reject any or all bids and to waive any irregularities except time of filing, the Bonds will be awarded to the bidder (the "Purchaser") whose bid based on the above computation produces the lowest net effective interest cost to the City. Good Faith Deposit . A Good Faith Deposit, payable to the "City of Lubbock, Texas", in the amount of $48,4UU.00, is required. Such Good Faith Deposit shall be in the form of a Cashier's Check, or its equivalent, which is to be retained uncashed by the City pending the Purchaser's compliance with the terms of his bid and the Notice of Sale and Bidding Instructions. The Good Faith Deposit may accompany the Official Bid Form or it may be submitted separately. If submitted separately, it shall be made available to the City prior to the opening of the bids, and shall be accompanied by instructions from the bank on which drawn which authorize its use as a Good Faith Deposit by the Purchaser who shall be named in such instructions. The Good Faith Deposit of the Purchaser ►7ill be applied on the purchase price on the date of delivery of the Bonds. No interest will be allowed on the Good Faith Deposit. In the event the Purchaser should fail or refuse to take up and pay for the Bonds in accordance with his bid, then said check shall be cashed and accepted by the City as full and complete liquidated damages. The checks accompanying bids other than the winning bid will be returned immediately after the bids are opened, and an award of the Bonds has been made. DELIVERY OF THE BONDS AND ACCOMPANYING DOCUMENTS Printed Bonds ... The City will furnish printed Bonds which will be -executed by the facsimile signatures f the Mayor and Secretary of the City, and by the manual signature of the Comptroller of Public Accounts of the State of Texas. fhe Bonds will be in coupon form without privilege of registration as to principal or interest. CUSIP Numbers . It is anticipated that CUSIP identification numbers will be printed on the Bonds, but neither the failure to print such number on any Bond nor any error with respect thereto shall constitute cause for a failure or refusal by the Purchaser to accept delivery of and pay for the Bonds in accordance with the terms of this Notice of Sale and the terms of the Official Bid Form. All expenses in relation to the printing of CUSIP numbers on the Bonds shall be paid by the City; provided, however, that the CUSIP Service Bureau charge for the assignment of the numbers shall be the responsibility of and shall be paid for by the Purchaser. Delivery.The Bonds will be tendered for delivery to the Purchaser at any bank in Austin, Tex —as, at the expense of the City. Payment for the Bonds must be made in immediately available funds for unconditional credit to the City, or as otherwise directed by the City. The Purchaser will be given five business days' notice of the time fixed for delivery of the Bonds. It is anticipated that delivery can be made on or about September 28, 1978, and it is understood and agreed that the Purchaser will accept delivery and make payment for the Bonds on September 28, 1978, or thereafter on the date the Bonds are tendered for delivery, up to and including October 12, 1978. If for any reason the City is unable to make delivery on or before October 12, 1978, then the City shall immediately contact the Purchaser and offer to allow the Purchaser to extend his offer for an additional thirty days. If the Purchaser does not elect to extend his offer within five days thereafter, then his Good Faith Deposit will be returned, and both the City and the Purchaser shall be relieved of any further obligation. In no event shall the City be liable for any damages by reason of its failure to deliver the Bonds, provided such failure is due to circumstances beyond the City's reasonable control. Conditions to Delivery .. The obligation of the Purchaser to take up and pay for the Bonds is Subject to t e ur- chaser's receipt of (a) the legal opinion of Messrs. Dumas, Huguenin, Boothman and Morrow, Dallas, Texas, Bond Counsel for the City ("Bond Counsel"), (b) the no - litigation certificate, and (c) the certification as to the Official Statement, all as further described in the Official Statement. Legal Opinions . The Bonds are offered when, as and if issued, subject to the unqualified legal opines of the Attorney General of the State of Texas, and Messrs. Dumas, Huguenin, Boothman and Morrow (see Legal Opinions in Official Statement); the opinion of said firm will be printed on the Bonds. Certification of Official Statement ... At the time of payment for and delivery of the Bonds, the City will execute and deliver to the Purchaser a certificate in the form set forth in the Official Statement. ii Change in Tax Exem t Status . At any time before the Bonds are tendered for delivery, the urc aser may withdraw his bid if the interest received by private holders from bonds of the same type and character shall be declared to be taxable income under present Federal income tax laws, either by ruling of the Internal Revenue Service or by a decision of any Federal court, or shall be declared taxable or be required to be taken into account in computing any Federal income taxes, by the terms of any Federal income tax law enacted subsequent to the date of this Notice of Sale and Bidding Instructions. GENERAL Blue Sky Laws ... By submission of his bid, the Purchaser represents that the sale of the Bonds n states other than Texas will be made only pursuant to exemptions from registration or, where necessary, the Purchaser will register the Bonds in accordance with the securities law of the states in which the Bonds are offered or sold. The City agrees to cooperate with the Purchaser, at the Purchaser's written request and expense, in registering the Bonds or obtaining an exemption from registration in any state where such action is necessary. Not an Offer to Sell . This Notice of Sale does not alone constitute an offer to sell the Bonds, but is mere y notice of the sale of the Bonds. The offer to sell the Bonds is being made by means of the Notice of Sale and Bidding Instructions, the Official Bid Form and the Official Statement. Prospective purchasers are urged to carefully examine the Official Statement to determine the investment quality of the Bonds. Issuance of Additional Bonds ... The City plans to sell additional General Obligation Bonds over the next severa years (see "Estimated General Obligation Bond Program" in Official Statement); the next sale will probably be sometime in the first half of 1979. Ratings .The outstanding General Obligation Bonds of the City are rated "Aa" by Moody's nI vestorsService, Inc. and "AA" by Standard & Poor's Corporation. Applications for contract ratings on this issue have been made to both Moody's and Standard & Poor's. The results of their determinations will be provided as soon as possible. The Official Statement . The City will furnish to the Purchaser, without cost, 50 copies of e Official Statement (and 50 copies of any addenda, supplement or amendment thereto), complete except as to interest rates and other terms relating to the reoffering of the Bonds. The Purchaser may arrange at his own expense to have the Official Statement reproduced and printed if he requires more than 50 copies, and may also arrange, at his total expense and responsibility, for completion and perfection of the first or cover page of the Official Statement so as to reflect interest rates and other terms and information related to the reoffering of the Bonds. The City assumes no responsibility or obligation for the distribution or delivery of any of these copies to any one other than the Purchaser. Additional Co ies of Notice, Bid Form and Statement ... A limited number of additional copies of This Notice of sale and Bidding Instructions, the Official Bid Form and the Official Statement, as available over and above the normal mailing, may be obtained at the offices of First Southwest Company, Investment Bankers, 900 Mercantile Bank Building, Dallas, Texas 75201, Financial Advisors to the City. The City reserves the right to reject any and all bids and to waive irregularities, except time of filing. The City Council, by resolution adopted this 27th day of July, 1978, approved the form and content of the Notice of Sale and Bidding Instructions, the Official Bid Form and Official Statement, and has authorized the use thereof in its initial offering of the Bonds. On the date of the sale, the City Council will, by resolution, reconfirm its approval of the form and content of the Official Statement, and any addenda, supplement or amendment thereto, and authorize its further use in the reoffering of the Bonds by the Purchaser. DIRK WEST Mayor ATTEST EVELYN E. GAFFGA City Secretary July 27, 1978 _ BOND YEARS Accumulated Year Amount Bond Years Bond Years Year 1979 f 120,000 60.0 60.0 1979 1980 120,000 180.0 240.0 1980 1981 120,000 300.0 540.0 1981 1982 120,000 420.0 960.0 1982 1983 120,000 540.0 1,500.0 1983 1984 120,000 660.0 2,160.0 1984 1985 120,000 780.0 2,940.0 1985 1986 120,000 900.0 3,840.0 1986 1987 120,000 1,020.0 4,860.0 1987 1988 120,000 1,140.0 6,000.0 1988 1989 120,000 1,260.0 7,260.0 1989 1990 120,000 1,380.0 8,640.0 1990 1991 120,000 1,500.0 10,140.0 1991 1992 120,000 1,620.0 11,760.0 1992 1993 120,000 1,740.0 13,500.0 1993 1994 120,000 1,860.0 15,360.0 1994 1995 125,000 2,062.5 17,422.5 1995 1996 125,000 2,187.5 19,610.0 1996 • 1997 125,000 2,312.5 21,922.5 1997 1998 125,000 2,437.5 24,360.0 1998 Average Maturity ----------------------- 10.066 Years - iv - OFFICIAL BID FORM Honorable Mayor and City Council August 24, 1978 City of Lubbock Lubbock, Texas Gentlemen: Reference is made to your Official Statement and Notice of Sale and Bidding Instructions, dated July 27, 1978, of $2,420.000 CITY OF LUBBOCK, TEXAS GENERAL OBLIGATION BONDS, SERIES 1978, both of which constitute a part hereof. For your legally issued Bonds, as described in said Notice of Sale and Bidding Instructions and Official Statement, we will pay you par and accrued interest from date of issue to date of delivery to us, plus a cash premium of $ for Bonds maturing and bearing interest as follows: Interest Interest Interest Maturity Rate Maturity Rate Maturity Rate 3-1-79 % 3-1-86 % 3-1-92 % 3-1-80 % 3-1-87 % 3-1-93 % 3-1-81 % 3-1-88 % 3-1-94 % 3-1-82 % 3-1-89 % 3-1-95 % 3-1-83 % 3-1-90 % 3-1-96 % 3-1-84 % 3-1-91 % 3-1-97 % 3-1-85 % 3-1-98 Our calculation (which is not a part of this bid) of the interest cost from the above is: Total Interest Cost $ Less Premium NET INTEREST COST S EFFECTIVE INTEREST RATE % Check of the Bank, in the amount o 48, 00.00, which represents our Good Faith Deposit (is attach�he hereto) or (has been made available to you prior to the opening of this bid), and is submitted in accordance with the terms as set forth in the Official Statement and Notice of Sale and Bidding Instructions. We agree to accept delivery of and make payment for the Bonds at Bank, Austin, Texas, on September 28, 1978, or thereafter on the date the Bonds are —tendered for delivery, pursuant to the terms set forth in the Notice of Sale and Bidding Instructions. Respectfully submitted, By Authorized Representative ACCEPTANCE CLAUSE The above and foregoing bid is hereby in all things accepted by the City of Lubbock, Texas, this the 24th day of August, 1978. ATTEST: City Secretary Mayor Return of Good Faith Deposit is hereby acknowledged: By This Official Statement does not constitute an offer to sell Bonds in any jurisdiction to any person to whom it is unlawful to make such offer in such jurisdiction. No dealer, salesman, or any other person has been authorized to give any information or make any representation, other than those contained herein, in connection with the offering of these Bonds, and if given or made, such information or representation must not be relied upon. The information and expressions of opinion herein are subject to change without notice and neither the 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 the City since the date hereof. OFFICIAL STATEMENT Dated July 27, 1978 INTEREST EXEMPT, IN THE OPINION OF BOND COUNSEL, FROM PRESENT FEDERAL INCOME TAXES UNDER EXISTING STATUTES, REGULATIONS AND COURT DECISIONS $2,420,000 CITY OF LUBBOCK. TEXAS (Lubbock County) GENERAL OBLIGATION BONDS, SERIES 1978 Dated: September 1, 1978 Denomination: $5,000 Principal and semi-annual interest (March 1 and September 1) payable at ' Citibank, N. A., New York, New York, or, at the option of the holder, at Texas Commerce Bank, National Association, Lubbock, Texas. First interest coupon due March 1, 1979. Coupon bearer bonds, not registrable. These bonds (the "Bonds") were authorized at elections held on various dates, and constitute direct and voted general obligations of the City of Lubbock, payable from an ad valorem tax levied, within the limits prescribed by law, on taxable property located within the City. MATURITY SCHEDULE Amy M3-1-7t Rate Yield n6t0-6 Matures Rate Yield 120,000 3-1-80 12' 120,000 3-111-90 120,000 3-1-81 120,000 3-1-91 120,000 - 3-1-82 120,000 3-1-92 120,000 3-1-83 120,000 3-1-93 120,000 3-1-84 120.000 3-1-94* 120,000 3-1-85 125,000 3-1-95* 120,000 3-1-86 125,000 3-1-96* 120,000 3-1-87 125.000 3-1-97* 120,000 3-1-88 125,000 3-1-98* * The City reserves the right, at its option, to redeem Bonds maturing March 1, 1994 through March 1, 1998, both inclusive, in whole or any part thereof, on March 1, 1993, or any interest payment date thereafter, at the par value thereof plus accrued interest to the date fixed for redemption. Payment Record The City has never defaulted. ility: Attorney General of the State of Texas. as. Texas. Delivery: Anticipated on or about September 28, 1978. TABLE OF CONTENTS Page Official Statement: Description of the Bonds ------------------------------------------------------- 1 ElectedOfficials-------------------------------------------------------------- 3 AppointedOfficials------------------------------------------------------------ 3 Consultants and Advisors------------------------------------------------------- 3 Introductory Statement--------------------------------------------------------- 4 Valuation and Debt Information ------------------------------------------------- 5 Other Liabilities-------------------------------------------------------------- 6 Note Amortization Schedule ----------------------------------------------------- 6 Valuation and Funded Debt History ---------------------------------------------- 6/7 1977 Assessed Valuation - Classified ------------------------------------------- 7 Taxable Assessed Valuation by Category ---------------------;------------------- 7/8 Estimated Taxable Assessed Valuations ------------------------------------------ 8 Authorized General Obligation Bonds -------------------------------------------- 8 Estimated General Obligation Bond Program -------------------------------------- 8 Estimated Overlapping Funded Debt Payable From Ad Valorem Taxes ---------------- 9 TaxData ----------- ------------------------------------------------------------ 9 TaxRate Limitations----------------------------------------------------------- 9 1% Municipal Sales Tax --------------------------------------------------------- 10 TopTen Taxpayers-------------------------------------------------------------- 10 Interest and Sinking Fund Management.Index------------------------------------- 10 Debt Service Requirements------------------------------------------------------ 11 Computation of Self -Supporting Debt -------------------------------------------- 12 PensionFunds------------------------------------------------------------------ 12/13 Lubbock Power anti Light -------------------------------------------------------- 13/14 Condensed Statement of Operations - Electrict Light and Power System ----------- 14 The Waterworks System---------------------------------------------------------- 15 Condensed Statement of Operations - Waterworks System -------------------------- 16 Increase in Water Rates -------------------------------------------------------- 16 AirportSystem----------------------------------------------------------------- 16/17 Condensed Statement of Operations - Airport System ----------------------------- 17 General Information Regarding the City and Its Economy ------------------------- 18/23 Ratings------------------------------------------------------------------------ 24 TaxExemption------------------------------------------------------------------ 24 Registration and Qualification of Bonds for Sale ------------------------------- 24 Legal Investments in Texas ----------------------------------------------------- 24 Legal Opinions and No -Litigation Certificate ----------------------------------- 24 Authenticity of Financial Information ------------------------------------------ 25 Potential Tax Legislation------------------------------------------------------ 25 Certification of the Official Statement ---------------------------------------- 25 Audited Financial Statements, September 30, 1977, examined by Mason, Nickels & Warner, Certified Public Accountants ------------------------ Appendix The cover page hereof, this page, the appendix included herein and any addenda, supplement or amendment hereto, are part of the Official Statement. _2_ ELECTED OFFICIALS City Council Length of Service Ex ires Occupation Dirt West ected Mayor April , ME, April 1980Owner, West Advertising Agency Mayor served 4 years previously as City Councilman including 2 years as Mayor Pro-Tem Alan Henry 4 Years April 1982 Partner, The InsuPance Group Mayor Pro-Tem Agency Carolyn Jordan 6 Years April 198D Attorney -at -Law (Walters & Councilwoman Associates) M. J. Aderton Elected April 1978 April 1982 Retired Chairman of the Board, Councilman Snook & Aderton, Inc. Bill McAlister 2 Years April 1980 President and Co -Owner, KMCC Councilman Television APPOINTED OFFICIALS Length of Employment Position and Length of Time With City Name In This Position of Lubbock Larry J. Cunningham City Manager Appointed 9- -76 wears Sterling K. Miller Director of Finance for 13 Years 20 Years John C. Ross, Jr. City Attorney Appointed 7- 3-78 Evelyn E. Gaffga Secretary -Treasurer Appointed 7- 3-78 Samuel W. Wahl Director of Public Works for 9 Years 25 Years W. T. (Bill) Wood Director of Utilities for 7 Years 22 Years James E. Bertram Director of Planning for 7 Years 9 Years Jimmy W. Weston Director of Community Facilities for 2 Years 11 Years Marvin W. Coffee Director of Aviation for 7 Years 7 Years Denzel W. Percifull Director of Public Services for 1 Year 1 Year John R. Brooks Tax Assessor -Collector for 9 Years 24 Years CONSULTANTS AND ADVISORS Auditors ---------------------------------------------------- Mason, Nickels & Warner, CPA's Lubbock, Texas Bond Counsel ------------------------------------------ Dumas, Huguenin, Boothman and Morrow Dallas, Texas Consultants and Engineers, Airport -------------------------------- Parkhill, Smith & Cooper Lubbock, Texas Engineers for Generator System ----------------------------------------------- Tippett & Gee Abilene, Texas Engineers for 50 Year Water Supply -------------------------------------- Freese and Nichols Fort Worth, Texas Engineers for Transmission Lines and Substations ------------------- Hicks & Ragland Company Lubbock, Texas Financial Advisors ------------------------------------------------- First Southwest Company Dallas, Texas Personnel Classification and Pay Plan ---------------------- Cresap, McCormick & Paget, Inc. Washington, D. C. Public Transportation Consultants -------------------------- Henningson, Durham & Richardson Dallas, Texas -3- INTRODUCTORY STATEMENT This Official Statement of the City of Lubbock, Texas, a political subdivision located in Lubbock County (the "City"), is provided to furnish information in connection with the sale of the City's $2,420,000 General Obligation Bonds, Series 1978 (the "Bonds"). The Official Statement was prepared to present for the purchaser of the Bonds information concerning the Bonds, the revenues (ad valorem taxes) pledged to the Bonds, the description of the revenue base, factors that may affect pledged revenues, and other pertinent data, all as more fully described herein. See "Table of Contents". Source of Payment .. The Bonds are direct and voted general obligations payable from an annual add valorem tax levied on all taxable property located in the City within the limits prescribed by law. See "Tax Rate Limitations". Purpose ... Proceeds from the sale of the Bonds will be used for Waterworks System and Sewer ystem improvements, street and drainage improvements, and fire station construction. See "Authorized General Obligation Bonds". Future Bond Issues ... The City plans to market substantially all of its remaining authorized u uAissued $24,MO,000 General Obligation Bonds over the period 1979 through 1982. The next installment of bonds will probably be sold during the period January -June, 1979. See "Estimated General Obligation Bond Program". Administration of the City ... The City operates under a dome Rule Charter which was approved y the electorate December,Z7, 1917, and thereafter amended from time to time. The Charter provides for the Council -Manager form of government for the City. Policy -making and super- visory functions are the responsibility of and vested in the Mayor and City Council. Declaratory Judgement Covering These Bonds ... The City originally anticipated that $2,720,000 on s would be sold at a public sale on August 25, 1977, but prior to the time of the sale, a lawsuit was filed questioning the validity of the election held on May 21, 1977, at which the bonds were authorized by the voters. The City of Lubbock filed an action under Article 717m, V.A.T.C.S., (an in rem proceeding), in the District Court of Lubbock County, Texas 99th Judicial District, asking for a Declaratory Judgement validating and confirming the bonds and the proceedings taken or proposed to be taken in connection with their authorization, issuance and delivery. The trial court consolidated the other lawsuit into the lawsuit filed by the City of Lubbock (Ex Parte, City of Lubbock, cause number 87,536 in the 99th District Court of Lubbock County), and, on August 19, 1977, entered a judgement which, among other things, validated and confirmed the $2,720,000 Bonds, and granted a permanent injunction against the initiation by any person of any action or proceeding contesting the validity of these bonds. The trial court's judgement was appealed to the Court of Civil Appeals for the 7th Supreme Judicial District of Texas, which, by opinion dated April 24, 1978, upheld the decision of the trial court in all particulars. No appeal from the Court of Civil Appeals was made and the judgement of the Court of Civil Appeals is now final. The judgement of the Court of Civil Appeals grants the City the right to revise and rearrange the original details of the Bonds in compliance with applicable law. The City has, accordingly, reduced the amount of bonds offered from $2,720,000 to $2,420,000, and has adjusted the date of the bonds, maturity schedule, and other details. 4 1 VALUATION AND DEBT INFORMATION January 1, 1977, Appraised Value of Property Included in 1977 Taxable Assessed Valuation (Source: Tax Assessor - Collector, City of Lubbock) $1,847,513,183 1977 Taxable Assessed Valuation (60% of 1-1-77 Appraisal Value) (See Notes 1, 2 and 3) $1,108,507,910 City Funded Debt Payable from Ad Valorem Taxes (As of 5-31-78) (See Notes 4 and 5) General Purpose Bonds (including $1,520,000 of this issue) $34,615,381 Waterworks Bonds (includng $400,000 of this issue) 4,608,260 Sewer System Bonds (including $500,000 of this issue) 2,839,599 Electric Light Bonds 121,760 TOTAL FUNDED DEBT S 42,185,000 Interest and Sinking Fund (As of 5-31-78) S 906,911 Ratio Total Funded Debt to 1-1-77 Appraised Value ------------------------------------ 2.28% Ratio Total Funded Debt to 1977 Taxable Assessed Valuation --------------------------- 3.81% 1978 Estimated Population - 175,250* Per Capita Taxable Assessed Valuation - $6,325.30 Per Capita Total Debt - $240.71 Area - 86.87 Square Miles * Source: City of Lubbock, Texas. Note 1: (a) The Tax Assessor -Collector of the City of Lubbock certified the City's 1977 tax roll on September 19, 1977, at $1,108,507,910. As of May 31, 1978, an additional $13,484,619 has been added to a 1977 Supplemental Roll representing 9 pieces of property that were under litigation at the time the roll was certified. (b) On May 31, 1978, Assessed Values on another 17 pieces of property were still under litigation. In the opinion of the City's Tax Assessor - Collector, the final assessed value to be added to the 1977 Supplemental Roll on these properties will be no less than $7,307,310, which is the total of the last uncontested assessed values on these properties. (c) No adjustment has been made for duplications and errors. Note 2: Pursuant,to authority permitted by Section 1-b, Article VIII of the State Consti- tution, which became effective January 1, 1973, the City, beginning in 1974, has granted an exemption of $3.000 of assessed valuation to the residence homestead of property owners over 65 years of age. The 1977 Taxable Assessed Valuation does not include $14,159,830 assessed valuation of properties exempted under this authority at the time the 1977 tax roll was certified. These exemptions may be declared when taxes are paid, and the City's Tax Assessor - Collector estimates that "Over 65" exemptions will finally total approximately $16,000,000 for 1977. Note 3: The Legislature, pursuant to a constitutional amendment and Article 7150h, VATCS, mandated an additional property tax exemption, beginning in 1976, for disabled veterans or the surviving spouse or children of a deceased veteran who died while on active duty in the armed forces. The exemption from taxation applies to either real or personal property with the amount of assessed valuation exempted ranging from $1,500 to $3,000, dependent upon the amount of disability or whether the exemption is applicable to a surviving spouse or children. In 1977, Taxable Assessed Valuation does not include $1,646,220 assessed valuation of properties exempted under this authority at the time the 1977 tax roll was certified. These exemptions may be declared when taxes are paid, and the City's Tax Assessor -Collector estimates that "Disabled Veteran" exemptions will finally total approximately $2,500,000 for 1977. Note 4: The above statement of indebtedness does not include the following presently out- standing Revenue Bonds, as they are payable solely from the net revenues derived from the Systems: $1,980,000 Waterworks System Revenue Bonds and $18,620,000 Electric Light and Power System Revenue Bonds. The statement also does not include the following: $3,105,000 Airport Revenue Bonds, presently outstanding, as these bonds are payable solely from the gross revenues derived from the City of Lubbock Airport. Note 5: The City's last General Obligation Bond sale was April 8, 1976 when $1,580,000 General Obligation Bonds, Series 1976. were offered and sold. 4e OTHER LIABILITIES On September 1, 1976, the City purchased the land and buildings, owned by Auto Realty Company, Inc., located immediately north of City Hall. For many years previously, this property was the site of a Ford.Motor Company dealership. Included in the purchase were 81,250 square feet of land and six buildings of various sizes totaling 52,614 square feet. A part of the property is being used as a City Hall Annex and the balance is being converted to a Transit System maintenance and storage facility. Total purchase price was $389,820.00. Prior to purchase, the City obtained various appraisals of the property which varied from a high of $1,432,095 to a low of $362,860. Of the $389,820 purchase price, the City paid $40,000 in cash at the time of closing and executed its note for $349,820 for the balance. This note is classified as part of the City's General Long -Term Debt and is payable from the General Fund. The outstanding balance on 9-30-77 was $334,306 which matures in 13 equal annual installments of $40,000 each, September 1, 1978 through September 1, 1990, with interest calculated at 7%. Fiscal Year Ending 9-30 —1-977 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 NOTE AMORTIZATION SCHEDULE Principal Interest Total $ 16,598.40 17,760.80 19,003.60 20,334.00 21,757.20 23,280.40 24,910.00 26,653.60 28,519.60 30,515.60 32,652.00 34,937.60 37,383.20 $334,306:00 $ 23,401.60 22,239.20 20,996.40 19,666.00 18,242.80 16,719.60 15,090.00 13,346.40 11,480.40 9,484.40 7,348.00 5,062.40 2,616.80 $185,694.00 $ 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00 $520,000.00 Outstanding Balance 334,306.00 317,707.60 299,946.80 280,943.20 260,609.20 238,852.00 215,571.60 190,661.60 164,008.00 135,488.40 104,972.80 72,320.80 37,383.20 -0- In order to provide for a majority of each annual installment on the note, the City Council directed the investment of $399,324.00 of General Fund surplus cash in $384,000.00 par value of U. S. Treasury Bonds, the interest earnings on these bonds to be applied to the annual $40,000.00 installment on the note. Annual interest earnings on the bonds will total $30,990.00, leaving a balance of $9,010.00 to be budgeted from the General Fund each year. VALUATION AND FUNDED DEBT HISTORY Fiscal Period Taxable Ending Assessed 9-30 Valuation(l) 966-67 542,866,836(2) 1967-68 566,985,373(2) 1968-69 585,496,301(2) 1969-70 601,789,533(2) 1970-71 617,204,605(2) 1971-72 630,151,893(2) 1972-73 659,742,523(2) 1973-74 716,225,294(2) 1974-75 797,387,868(2) 1975-76 923,557,647(2) 1976-77 1,014,049,149(2) 1977-78 1,108,507,910 Funded Debt Out- standin , Year End 27,130,000 29,007,000 30,098,000 30,862,000 35,344,000 44,459,000 47,266,000 53,440,000 50,546,000 47,763,000 43,682,000 Ratio Funded Debt to Taxable Assessed Valuation 5.00% 5.12% 5.14% 5.13% 5.73% 7.06% 7.16% 7.46% 6.34% 5.17% 4.38% (1) For all years Taxable Assessed Valuations are net of any exemptions. Basis of assessment for all years was 60% of appraised values. -6- The City's Tax Assessor -Collector maintains an on -going reappraisal of Real Property in the City, reappraising approximately 1/4 of the City each year. In addition, a reappraisal program for automobiles was fully implemented during the period 1973-74 through 1976-77. These factors account for part of the accelerated growth in Taxable Assessed Valuations during the period 1971-72 through 1977-78. Natural increase from new values also made a significant contribution to this growth. Please see "Taxable Assessed Valuation by Category", below. (2) Taxable Assessed Valuations for Fiscal Periods 1966-67 through 1976-77 have been adjusted for supplements and corrections to the tax rolls made subsequent to certification of the rolls. 1977 ASSESSED VALUATION - CLASSIFIED (1) 1977 Taxable Assessed Valuation Real Estate: (Residential and business land and buildings) $ 761,704,740 Personal Property: Business Personal Mobile Homes Boats Oil Properties Automobiles % of Taxable Assessed Valuation 68.72% 249,294,820 22.49% 1,761,205 0.16% 789,970 0.07% 44,590 0.00% 94,912,585 8.56% �3 6, T,-M $1,108,507,910 100.00% (1) No adjustment for supplements and corrections has been made; however, please see Note 1, "Valuation and Debt Information", which is applicable. The 1977 Taxable Assessed Valuation is net after $14,159,830 "Over 65" Homestead Exemptions and $1,646,220 Disabled Veteran Exemptions. Please see Note 3, "Taxable Assessed Valuation by Category". TAXABLE ASSESSED VALUATION BY CATEGORY Property Assessment -As % of (1) Appraised Real Year Value Estate IW ���'— T 4T,7/u 1967 60% 453,438,430 1968 60% 463,942,570 1969 60% 471,312,510 1970 60% 474,769,040 1971 60% 480,135,900 1972 60% 494,016,482 1973 60% 527,814,930 1974 60% 583,951,000 1975 60% 650,705,600 1976 60% 705,954,020 1977 60% 761,704,740 Notes: Adjustments (2) For (3) Personal Corrections Taxable Personal Property: And Assessed Property Automobile Supplements Valuation $91,727,950 98,651,910 $15,76 ,7W 15,992,300 (1,097,267) $-342,866,. 566,985,373 106,344,440 15,825,400 ( 616,109) 585,496,301 114,993,940 16,352,800 ( 869,717) 601,789,533 124,971,050 17,501,800 ( 37,285) 617,204,605 134,524,140 16.722,500 (1,230,647) 630,151,893 147,500,760 18,501,264 ( 275,983) 659,742,523 158,183,100 28,166,355 2,060,909 716,225,294 179,961,580 37,971,470 (4,496,182) 797,387,868 189,955,610 51,291,080 31,605,357 923,557,647 223,968,871 68,042,430 16,083,828 1,014,049,149 251,890,585 94,912,585 1,108,507,910 (1) The City's Tax Assessor -Collector maintains an on -going reappraisal program of real property, reappraising approximately 1/4 of real property in the City each year. While significant growth in Real Estate Valuations since 1971 has been generated from new construc- tion and development (see "Economic Indices"), a portion of the increase in these values stems from this reappraisal program. (Notes - Continued) - 7 - (2) The City's Tax Assessor -Collector attributes the growth in automobile values to 3 factors: 1. Normal growth in the numbers of automobiles on the tax rolls; 2. Practically all automobiles are now rendered separately from other personal -property so that comparatively few automobiles are included in Personal Property; and 3. A reappraisal program for automobile values was fully implemented`duing the years 1973 through 1976. (3) Taxable Assessed Valuations for 1974-1977 are net after the following exemptions: "Over 65" Disabled Homestead Veteran Year Exemptions Exemptions I974 T-11,395,000 Not Effective 1975 13,323,150 Not Effective 1976 11,888,760 $ 1,307,240 1977 14,159,830* 1,646,220* * As of 10-1-77. The Tax Assessor -Collector estimates that an additional $1,840,000 in "Over 65" and an additional $850,000 "Disabled Veteran" exemptions will finally be claimed during the current tax year. Please see Notes 2 and 3, "Valuation and Debt Information". ESTIMATED TAXABLE ASSESSED VALUATIONS (1) (2) Estimated Taxable Fiscal Assessed Period Valuation 978-79 ,263,000,00 1979-80 1,389,000,000 1980-81 1,507,000,000 1981-82 1,628,000,000 1982-83 1,791,000,000 Notes: (1) Source: Mr. John R. Brooks, Tax Assessor -Collector, City of Lubbock. (2) All estimates are based on assessments of property at 60% of appraised value, and are net after estimated exemptions. AUTHORIZED GENERAL OBLIGATION BONDS Amount Amount Date Amount Heretofore Being Unissued Purpose Authorized Authorized Issued Issued Balance aW terworks System 5-21-77 16,775,000 T -0- T 4-00,000 16,375,000 Sewer System 5-21-77 3,303,000 -0- 500,000 2,803,000 Street Improvements 5-21-77 4,782,000 -0- 1,050,000 3,732,000 Storm Sewer and Drainage 11- 9-67 1,950,000 1,715,000 -0- 235,000 Storm Sewer and Drainage 5-21-77 473,000 -0- 100,000 373,000 Fire Station 5-21-77 792,000 -0- 370,000 422,000 Fire Station (for adjacent areas, when annexed) 5-21-77 310,000 -0- -0- 310,000 28,385,000 ,715,000 2,420,000 24,250,000 ESTIMATED GENERAL OBLIGATION BOND PROGRAM Antic pa' 1� Issuance 1979 1980 1981 1982 Total Waterworks System 66,,143,000 $6,280,000 $3,952,000 -0- 16,375,000 Sewer System 1,290,000 1,393,000 120,000 -0- 2,803,000 Street Improvements 1,528,000 750,000 1,454,000 -0- 3,732,000 Storm Sewer and Drainage 137,000 175,000 61,000 235,000 608,000 Fire Station 422,000 -0- -0- -0- 422,000 Fire Station (for adjacent areas, when annexed) -0- 9,520,0 0 310 000 T8,6M,6KG -0- $5,587POOO -0- $235,000 310 000 24,250:000 - 8 - ESTIMATED OVERLAPPING FUNDED DEBT PAYABLE FROM AD VALOREM TAXES Estimated Total % Overlapping Taxing Jurisdiction Funded Debt Applicable Funded Debt City of Lubbock 42,185,000 100.00% $42,185,000 Lubbock Independent School District 10,895,000 99.25% 10,813,288 Lubbock County -0- 80.00% -0- Lubbock County Hospital. District 2,305,000 80.00% 1,844,000 Lubbock County Water Control and Improvement District No. 1 -0- 80.00% -0- Lubbock-Cooper Independent School District 1,564,000 3.17% 49,579 Frenship Independent School District 1,184,261 14.00% 165,796 Roosevelt Independent School District 740,000 0.09% 666 Idalou Independent School District 764,000 0.01% 76 TOTAL OVERLAPPING FUNDED DEBT $55,058,405 Ratio Overlapping Funded Debt to 1977 Taxable Assessed Valuation --------------------- 4.97% Per Capita Overlapping Funded Debt-.$314.17 TAX DATA (Year ndT_n 9-30) Distribution (1) Tax Tax General Board of City Interest and (1) % Current, % Total Year Rate Fund Development Sinking Fund Tax Levy Collections Collections 1966-67 $1.18 -Tb­.6T $0.05 $0.50 S 6,405,829 93.82% 97.86% 1967-68 1.18 0.61 0.05 0.52 6,690,427 94.25% 97.83% 1968-69 1.08 0.51 0.05 0.52 6,323,360 94.27% 97.40% 1969-70 1.08 0.49 0.05 0.54 6,499,327 93.76% 97.43% 1970-71 1.08 0.43 0.05 0.60 6,665,810 93.90% 97.82% 1971-72 1.14 0.37 0.05 0.72 7,183,732 94.06% 97.92% 1972-73 1.29 0.36 0.05 0.88 8,510,678 93.72% 96.41% 1973-74 1.36 0.46 0.05 0.85 9,740,664 93.18% 96.39% 1974-75 1.36 0.54 0.05 0.77 10,844,475 93.16% 97.26% 1975-76 1.36 0.70 0.05 0.61 12,560,384 93.43% 97.19% 1976-77 1.41 0.75 0.05 0.61 14,298,093 93.09% 97.09% 1977-78 - 1.41 0.86 0.05 0.50 15,630,013 91.32%* 92.81%* * Collections for part year only, through 5-31-78. (1) "Tax Levy" and "Percent Current Collections" for Tax Years 1966-67 through 1976-77 have been adjusted to reflect final corrections and supplements to the tax rolls as audited at the end of each fiscal year. Property within the City is assessed as of January 1 of each year; taxes become due October 1 of the same year, and become delinquent on January 31 of the following year. Split payments are not permitted. Discounts are not allowed. TAX RATE LIMITATIONS All taxable property within the City is subject to the assessment, levy and collection by the City of a continuing, direct annual ad valorem tax sufficient to provide for the payment of principal of and interest on all types of tax obligations of the City within the limits prescribed by law. Article XI, Section 5, of the Texas Constitution is applicable to the City of Lubbock, and limits its maximum ad valorem tax rate to $2.50 per $100 assessed valuation (for all city purposes). The City operates under a Home Rule Charter which adopts the Constitutional provisions. - 9 - 1% MUNICIPAL SALES TAX rfective 4-1-68) The City has adopted the provisions of Article 1066e, V.A.T.C.S., and levies a 1% Sales and Use Tax within the -City. This tax is collected and enforced by the State of Texas Comptroller of Public Accounts, who remits the proceeds, less a service fee, to the City monthly. Revenues from this source have been: Fiscal Net Estimated Year Collections % of Equivalent Net Ended Remitted Ad Valorem Ad Valorem Collections 9-30 to City Tax Levy Tax Rate Per Capita* 1968 990,000** -- -- -- 1969 2,421,055 38.29% $0.414 $16.24 1970 2,596,398 39.95% 0.431 17.41 1971 2,964,736 44.48% 0.480 19.88 1972 3,086,164 42.96% 0.490 20.19 1973 3,780,338 44.42% 0.573 23.72 1974 4,537,048 46.58% 0.634 26.52 1975 4,763,912 43.93% 0.597 27.84 1976 5,690,591 45.31% 0.616 32.52 1977 5,957,492 41.67% 0.588 33.47 * Based on 1970 U. S. Census for 1969 through 1971, and on estimated population for 1972 through 1977. ** Collections for one quarter only. Name of Taxpayer 3-outhwestern Bell Telephone Company Texas Instruments Incorporated Southwestern Public Service Company First National Bank Lubbock National Bank American State Bank Pioneer Natural Gas Company, a sub- sidiary of Pioneer Corporation Clark Equipment Company Texas Commerce Bank, National Associa- tion, a subsidiary of Texas Commerce Bancshares, Inc. International Business Machines (IBM) TOP TEN TAXPAYERS 1977 % of 1977 Taxable Taxable Assessed Assessed Nature of Property Valuation Valuation Telephone --Utility 66,728,070 2—.4-9- Electronic Manufacturing 17,990,040 1.62% Electric Utility 15,231,130 1.38% Bank 12,922,150 1.17% Bank 10,131,010 .91% Bank 8,056,770 .73% Gas Utility 6,434,300 .58% Earth Hauling Equipment 5,957,800 .54% Bank 5,008,730 .45% Computer Equipment 4 459 190 .40% 112,919,190 10.19% INTEREST AND SINKING FUND MANAGEMENT INDEX General Obligation Debt Service Requirements for Fiscal Year Ending 9-30-78 ----- $5,845,698 Interest and Sinking Fund, All General Obligation Issues, 9-30-77 -- $ 460,422 1977 Interest and Sinking Fund Tax Levy @ 95% Collection ----------- 5,265,413 Estimated Income from Other Sources, as Budgeted ------------------- 727,137 6,452,972 Estimated Surplus--------------------------------------------------------------- $ 607,274 - 10 - DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION BOND Fiscal Grand Total Less: Less: Less: Grand Total Year General Obli- Waterworks Electric Sewer System General Pur- % of Ending Outstanding Bonds The Bonds gation Bond Tax Bond Tax Bond Tax Bond pose Bond Principal' 9-30 Principal Interest Total Interest Total Requirements Requirements Requirements Requirements Requirements Retired -918 3,995,000 $ 1,850,698 5,845,698 _Principal 5,845,698 810072 42,171 457,502 4,535,653 1979 3,721,000 1,679,856 5,400,856 $ 120,000 $ 135,700 $ 255,700 5,656,556 728,658 42,114 465,910 4,419,874 1980 3,670,000 1,521,668 5,191,668 120,000 128,800 248,800 5,440,468 693,468 42,033 447,141 4,257,826 1981 3,456,000- 1,372,315 4,828,315 120,000 121,900 241,900 5,070,215 661,937 42,233 411,751 3,954,294 1982 3,040,000 1,254,758 4,294,758 120,000 115,000 235,000 4,529,758 539,417 327,682 3,662,659 39.83% 1983 2,930,000 1,106,098 4,036,098 120,000 108,100 228,100 4,264,198 484,832 287,928 3,491,438 1984 2,930.,000 980,193 3,910,193 120,000 101,200 221,200 4,131,393 469,815 277,906 3,383,672 1985 2,780,000 854,920 3,634,920 120,000 94,300 214,300 3,849,220 405,441 243,218 3,200,561 1986 2,695,000 731,495 3,426,495 120,000 87,400 207,400 3,633,895 351,587 220,093 3,062,215 1987 2,545,000 610,440 3,155,440 120,000 80,500 200,500 3,355,940 281,687 211,045 2,863,208 71.24% 1988 2,420,000 492,742 2,912,742 120,000 73,600 193,600 3,106,342 238,163 180,812 2,687,367 1989 2,230,000 380,050 2,610,050. 120,000 66,700 186,700 2,796,750 189,870 173,368 2,433,512 1990 2,070,000 284,021 2,354,021 120,000 59,800 179,800 2,533,821 182,186 134,052 2,217,583 1991 1,920,000 195,345 2,115,345 120,000 52,900 172,900 2,288,245 175,073 60,553 2,052,619 1992 1,570,000 122,878 1,692,878 120,000 46,000 166,000 1,858,878 159,853 34,296 1',664,729 94.69% 1993 970,000 64,505 1,034,505 120,000 39,100 159,100 1,193,605 89,523 32,870 1,071,212 1994 580,000 25,220 605,220 120,000 32,200 152,200 757,420 44,890 31,445 681,085 1995 80,000 8,480 88,480 125,000 25,156 150,156 238,636 24,821 31,022 182,793 1996 80,000 4,240 84,240 125,000 17,969 142,969 227,209 23,633 29,537 174,039 1997 125,000 10,781 135,781 135,781 22,445 28,052 85,284 99.73% 1998 125,000 3,594 128,594 128,594 21,257 26,568 80,769 100.00% $43,682,000 $13,539,922 $57,221,922 $2,420,000 $1,400,700 $3,820,700 $ 61,042,622 $6,598,928 $168,551 $4,112,751 $ 50,162,392 Note: Interest on the Bonds has been calculated at the rate of 5 3J4% for purposes of illustration. TAX ADEQUACY All General Obligation Bonds_(including the Bonds) Maximum Principal and Interest Requirments, 1979 tafter issuance of the Bonds) ---------------------------- $5,656,556 $0.54 Tax Rate @ 95% Collection Produces (Based on 1977 Taxable Assessed Valuation) ----------------------- $5,686,646 COMPUTATION OF SELF-SUPPORTING DEBT it (2) (3) Electric Light Waterworks Sewer and Power System System System Net System Revenue Available for Fiscal Year Ending 9-30-77 $1,032,940 $743,193 $5,827,306 Less: Revenue Bond Requirements, 1976-77 Fiscal Year 594,610 -0- 2,297,068 Balance Available for Other Purposes System General Obligation Bond Requirements, 1976-77 Fiscal Year Balance Percentage of System General Obligation Bonds Self -Supporting $ 438,330 $743,193 $3,530,238 878,015 497,103 73,643 $ (439,685) $246,090 $3,456,595 49.92% 100.00% 100.00% (1) The City supports the General Obligation Interest and Sinking Fund from direct ad valorem tax levies; therefore, these calculations are not intended to imply or demonstrate an actual flow of surplus System funds to the General Obligation Interest and Sinking Fund. (2) tffective October 1, 1977, water rates were increased. The City anticipates that gross income from water sales will increase approximately 15% as a result of this rate increase. The rate ordinance also provides that, unless otherwise amended, rates will increase 10% each October 1, 1978 through 1980. (3) Effective October 1, 1977, sewer service rates were increased approximately 15%; the rate ordinance also provides that a further increase will take place on October 1, 1978. PENSION FUNDS Texas Municipal Retirement System ... All permanent, full-time City employees who are not firemen and who were less than 50 years of age when employed by the City are covered by the Texas Municipal Retirement System. The System is a contributory, annuity -purchase type plan which is covered by a State statute and is administered by six trustees appointed by the Governor of Texas. The System operates independently of its member cities. The City of Lubbock joined the System in 1950 to supplement Social Security. Options offered under the System, and adopted by the City, include current, prior and antecedent service credits, 20 year vesting, updated service credit, and regular and supplemental disability benefits. An employee who retires receives an annuity based on the amount of the employee's contributions over -matched two for one by the City. Employee contribution rate is 5% of gross salary. The City's contribution rate is calculated each year using actuarial techniques applied to experience; the 1979 contribution rate is 6.54% of payroll. Enabling statutes prohibit any member city from adopting options which impose liabilities that cannot be amortized over 25 years within a specified statutory rate. The actuarially computed unfunded prior service liability as of December 31, 1977, was $5,120,169. This liability is being amortized annually, and will be liquidated by December 31, 2000. City of Lubbock assets held by the System on December 31, 1977, were $10,854,310 ($1,106,779 for prior service liabilities and $9,747,531 for accrued current service liabilities). Unfunded accrued current service liabilities totaled $203,583, and are being liquidated by a five year amortization adjustment included in normal contribution rates. Fireman's Relief and Retirement Fund ... City of Lubbock firemen are members of the locally administered Lubbock Firemen's Relief and Retirement Fund, operating under an act passed in 1937 by the State Legislature and adopted by City firemen, by vote of the department, in 1941. Firemen are not covered by Social Security. The fund is governed by seven trustees, three firemen, two outside trustees (one appointed by the firemen trustees and one appointed by the Mayor), the Mayor or his representative and the Director of Finance of the City. Execution of the act is monitored by the Firemen's Pension - Commissioner, who is appointed by the Governor. 12 Benefits of retired firemen are determined on a "formula" or a "final salary" plan. Actuarial reviews are performed every three years, and the fund is audited annually. Firemen contribute 9% of full salary into the fund and the City must contribute a like amount; however, the City contributes on a basis of the percentage of salary which is a ratio adjusted annually that bears the same relationship to the firemen's contribution rate that the City's rate paid into the Texas Municipal Retirement System and FICA bears to the rate other employees pay into the Texas Municipal Retirement System and FICA. The City's 1978 contribution rate is 10.09%. An actuarial evaluation was completed in December, 1977, by the firm of Rudd and, Wisdom, Inc., Austin, Texas. A revised benefit plan was subsequently adopted, and the valuation balance sheet estimated unfunded liabilities of $2,918,966. The study concluded that the plan is actuarially sound by maintaining a funding program which would completely amortize this unfunded liability in approximately 20 years. Actual contributions at the current rate from firemen and the City will amortize this unfunded liability in approximately 20 years, and pay projected current service accumulation benefits. LUBBOCK POWER AND LIGHT Lubbock Power and Light was established in 1916, and is presently the largest municipal system in the West Texas region and the third largest in the State of Texas. The municipal system competes directly with a privately owned utility company within the corporate limits of the City of Lubbock. Electric rates in the City are set by City Council Ordinance and are the same for both power systems. The private system, Southwestern Public Service Company, was granted a new 20-year franchise in 1964, which is subject to certain minor amendments each five year period thereafter. The company pays the City a franchise tax of 2% of its gross receipts. At present, Southwestern Public Service supplies power to approximately 50% of the customers in Lubbock. Lubbock Power and Light generates all of its power requirements without purchased power supplements, and has three generating stations located within the City. These plants are geographically separated from one to seven miles and deliver bulk power to substations through a 69 KV transmission loop system. Generating Stations ... Total generating capacity is 233,150 KW. Gas turbines and I.C. generators provide the system with 64,650 KW of ready reserve and quick -start generation for emergency and peaking service. Generating units consist of the following: Generator Year Capacity Manufacturer Installed Station Prime Mover Fuel in KW Nordberg 1930 1 Diesel Diesel 900 Nordberg 1933 1 Diesel Dual Fuel 1,000 Nordberg 1937 1 Diesel Dual Fuel 1,250 Nordberg 1938 1 Diesel Dual Fuel 1,500 Nordberg 1940 1 Diesel Dual Fuel 2,250 Nordberg 1942 1 Diesel Dual Fuel 2,250 Nordberg 1946 2 Diesel Dual Fuel 2,500 Nordberg 1947 2 Diesel Dual Fuel 2,500 DeLavel 1949 2 Steam Turbine Gas or Oil 7,500 Westinghouse 1952 2 Steam Turbine Gas or Oil 11,500 Westinghouse 1953 2 Steam Turbine Gas or Oil 11,500 Westinghouse 1957 2 Steam Turbine Gas or Oil 22,000 Westinghouse 1958 2 Steam Turbine Gas or Oil 22,000 Westinghouse 1964 Holly Gas Turbine Gas or Oil 12,500 General Electric. 1965 Holly Steam Turbine Gas or Oil 44,000 General Electric 1978 Holly Steam Turbine Qas or Oil _50,000 233,150 Transmission and Distribution ... A 69,000 volt (69 KV) transmission loop system, 36 miles in ength, provides bulk power to seven 20 MVA-69,000/12470 volt -substations. A second 69 KV transmission loop system insulated for operation at 138 KV has been constructed and is energized. The distribution system includes approximately 600 miles of overhead distribution lines and approximately 50 miles of underground distribution lines. There are thirteen 12,470/4160 volt substations in the distribution system. Net system load for Fiscal Year Ending September 30, 1977 was 606,578,940 KWH with a peak demand of 125,500 KW. - 13 - Interconnection The Federal Power Commission has made a study of the feasibility of nte� rconnecting Lubbock Power and Light with another power company, and recommended on May 11, 1977 that the System be interconnected with Southwestern Public Service Company. Estimated cost of the interconnection is $3.3 million. Present plans are to fund this cost from surplus revenues of the System. An interconnection will protect against temporary loss of local generating facilities from natural disasters or other conditions that could disrupt service, and would also provide an alternative to construction of additional generating capacity in the future. Negotiations concerning an interconnection are presently in progress with Southwestern Public Service Company. Southwestern operates in Lubbock under a franchise and serves an area covering the Panhandle and South Plains of Texas and parts of Eastern New Mexico with an integrated electric generating and distribution system. Fuel Supply . Primary fuel supply is natural gas which is supplied by Pioneer Natural Gas ompany, a division of Pioneer Corporation, Amarillo, Texas, under a long term contract. Secondary fuel in the form of fuel oil is maintained in storage in the City. Due to transmission system limitations, some brief curtailments of natural gas supply by Pioneer have been experienced in the past few years, and Pioneer indicates that some 50% to 70% short duration (48 hours or less) curtailments, during peak gas usage periods, may be experienced in the future. No curtailments in excess of 70% are projected by Pioneer, nor will total annual curtailment exceed 5% of annual volume. The City's present storage capacity of fuel oil, for standby, secondary fuel, is over 3,750,000 gallons; June; 1978 inventory was 1,591,312 gallons. Pioneer Natural Gas made application to the Railroad Commission of Texas for an exception to that Commission's order, -Gas Utilities Docket #600, dated December 17, 1975, that natural gas be eliminated as boiler fuel. The Commission granted its exception on February 19, 1976. Section 3, Gas Utilities Docket #600, requires the reduction of gas deliveries on or before January 1, 1981, to all boiler fuel users who consumed an average of 3,000 MCF/D, or more, during calendar 1974 or 1975 by 10% below that user's level of consumption in calendar 1974 or 1975, whichever is higher; and the reduction of gas deliveries on or before January 1, 1985, to such users by 25% below calendar 1974 or 1975 consumption, whichever year is higher. Pioneer Natural Gas Company and the City of Lubbock cannot now foresee any problems in gaining an exception to Section 3, Gas Utilities Docket #600 prior to January 1, 1981, or January 1, 1985, as might be necessary, since, in their joint opinion, Pioneer's present and projected gas supply will be entirely adequate to provide service to the City of Lubbock. However, the new 50,000 KW steam -turbo generator at the Holly Avenue Station has a design capability of full- time operation with fuel or crude oil firing in the event of reduction of gas supply. In the City's opinion, its fuel supply is favorably positioned due to the long term natural gas reserves presently owned, contracted for and under development by Pioneer Natural Gas Company. CONDENSED STATEMENT OF OPERATIONS ELECTRIC LIGHT AND POWER SYSTEM Fiscal Year Ended 9-30-77 9-30-76 9-30-75 9-30-74 9-30-73 Income 0, 9,844 $16,712,303 Trl—,8-8-7-,IT4- 9,440,E 0 7,427,044 Expense 14,292,538 11,455,620 8,508,578 5,744,751 4,057,290 Net Revenue Available for Debt Service $ 5,827,306 $ 5,256,683 $ 3,378,566 $3,695,859 $3,369,754 Electric Connections 28,352 26,969 25,900 25,001 24,383 Note: Rate increase effective 9-1-75. Maximum Principal and Interest Requirements, Electric System Revenue Bonds, Fiscal Year Ending 9-30-78------------------------------------ $ 2,460,618 Coverage by Net Income, F;scal Year Ended 9-30-77------------------------------ 2.37 Times Electric Light and Power System Revenue Bonds Outstanding, 5-31-78------------- $18,620,000 Interest and Sinking Fund, Cash and Investments, 5-31-78----------------------- $ 1,087,464 Reserve Fund, Cash and Investments, 5-31-78------------------------------------ $ 1,298,773 - 14 - THE WATERWORKS SYSTEM WatSupply . Primary source of water for Lubbock is the Canadian River Municipal Water ut ority which delivers water from its Lake Meredith reservoir, located on the Canadian River about 30 miles north of Amarillo, to member cities through an underground aqueduct system. Lubbock is one of eleven member cities of the Authority; other members are Amarillo, Pampa, Borger, Plainview, Slaton, Levelland, Brownfield, Tahoka, O'Donnell and Lamesa. Lubbock received 25.962 acre feet of water from the Authority in Calendar Year 1977, approximately 75% of the City's total consumption. Financed through the Federal Bureau of Reclamation at a cost of $84,605,000, the Canadian River Project will eventually yield 103,000 acre feet of water annually. Lubbock is entitled to receive 37.058% of the available annual supply - 38,200 acre feet when yield reaches 103,000 acre feet. Cost of the Project is being repaid to the Bureau of Reclamation by the Authority through a reimbursable loan maturing annually through 2018; debt requirements are paid from revenues received by the Authority from sale of water to member cities. Member cities make payments for water received from water revenues. Other Water Supply Sources ... Part of the City's water supply is obtained from 209 water wells, all producing from the Ogallala Formation, which underlies the High Plains of Texas. Combined capacity of these wells is 44,000,000 gallons per day. Primary underground supply wells are located in the "Sand Hills" tract area about 60 miles northwest of Lubbock in Lamb and Bailey Counties, in which the City owns approximately 75,000 acres of water rights. 13,700 acres have been developed with 92 producing wells to date. This water source is now used primarily for peaking purposes. . 50 Year Water Supply Study ... The City of Lubbock is conducting an investigation of additional ong term water supply sources. Freese and Nichols, Consulting Engineers, Fort Worth, Texas, are conducting this investigation for the City, and have recommended consideration of a site on the North Fork of the Double Mountain Fork of the Brazos River (the "Post Site") and a site on the South Fork of the Double Mountain Fork of the Brazos River (the "Justiceburg Site"), about 35 and 50 miles southeast of Lubbock respectively, for the development of additional surface supplies. Freese and Nichols are nearing completion of their investigation of stream -flow at the Justiceburg Site, and it is anticipated, will make a final feasibility report to the City within the next 12 months. $5,250,000 of the $16,775,000 Waterworks System Bonds approved at the election on May 21, 1977, were included to finance preliminary costs of this third water source, and will provide sufficient funds to implement planning and work scheduled to be done by 1982, including some land and rights -of -way purchases. In the event a reservoir at the Justiceburg Site does not prove feasible, the proposed Post Site reservoir will also not be constructed, and these funds will be used for extensive development of the Sand Hills well field and for securing other water supplies. The System ... Lubbock's Waterworks System is modern and efficient and .was valued at 3 ,350,6I6, after depreciation and including cost of construction work in progress, at September 30, 1977. Equipment includes remote control and communication facilities with centralized operation and direction of the water supply system. The distribution system extends throughout the City and is designed for expansion. Distribution pump stations have been expanded or constructed as necessary. Present pumping capacity is 165,000,000 gallons per day. Average daily water consumption was 32.2 million gallons in 1977. Storage capacity consists of 13 ground storage reservoirs and 3 elevated steel storage tanks, providing a total storage capacity of 49,350,000 gallons. Storage capacity is entirely adequate for peak hour and fire protection requirements. Water Treatment Facilities . A water treatment plant for the treatment of water purchased from the Canadian River Municipal Authority was completed in 1967. Capacity of the plant is 56 MGD with a future capability of 70 MGD, when expanded. Maximum daily input is presently 42 MGD. The plant also treats water for several other members of the Authority; the City of Lubbock is fully reimbursed for these costs. Waterworks Revenue Bonds ... There are no authorized but unissued Waterworks Revenue Bonds. - 15 - Fiscal Year Ended Income Expense* Net Revenue Available for Debt Service Number of Customers CONDENSED STATEMENT OF OPERATIONS WATERWORKS SYSTEM 9-30-77 9-30-76 9-30-75 9-30-74 9-30-73 5,293,162 $5,271,396 $5,090,779 $5,571,387 $4,878,751 4,260,222 3,801,437 3,498,878 2,898,963 2,585,492 $1,032,940 $1,469,959 $1,591,901 $2,672,424 $2,293,259 50,442 48,777 47,526 46,468 45,508 * Operating expenses include construction repayment costs and operating and maintenance charges paid to the Canadian River Municipal Water Authority. Principal and Interest Requirements, Waterworks Revenue Bonds, Fiscal Year Ending 9-30-78---------------------------------------------------- $ 579,200 Coverage Based on Net Income, Fiscal Year Ended 9-30-77------------------------- 1.78 Times Waterworks System Revenue Bonds Outstanding, 5-31-78---------------------------- $1,980,000 Interest and Sinking Fund, 5-31-78---------------------------------------------- $1,813,825 Reserve Fund, Cash and Investments, 5-31-78------------------------------------- $ 800,000 INCREASE IN WATER RATES Effective October 1, 1977, water rates were increased. The City estimates that gross income from water sales will increase approximately 15% as a result of this rate increase. The rate ordinance also provides that, unless otherwise amended, rates will increase 10% each October 1, 1978 through 1980. Although Sewer System revenues are not pledged to Waterworks System Revenue. Bonds, sewer rates were also increased on October 1, 1977, by approximately the same percentage as water rates; the rate ordinance also provides that a further increase will take place on October 1, 1978. AIRPORT SYSTEM The City has owned and operated its airport since 1929, with scheduled airline service beginning in 1946. Lubbock Regional Airport is -located six miles north of the central business district and has an area of over 2,437 acres, of which approximately 1,500 acres is used for farming and clear zones. Scheduled Airline Service . Scheduled airline transportation is furnished by Braniff International, Continental Airlines, Texas International Airlines, and Southwest Airlines with 35 scheduled flights per day; all flights are by jet aircraft. Non-stop service is provided to Dallas -Fort Worth Regional Airport, Dallas Love Field, Houston, El Paso, Austin, Amarillo, Midland -Odessa, and other cities. There are also two feeder airlines. 1977 passenger enplanements, including feeder airlines, totaled 369,323, up from 253,510 in 1976. Air cargo enplaned totaled 4,634,846 pounds in 1977. Lubbock Regional Airport Terminal ... A new terminal building was completed in April, 1976. Containing approximately 144,000 square feet, the terminal houses airport administrative offices, airline offices and ticket counters, the baggage claim area, car rental offices, a restaurant and inflight meal preparation kitchen, and meeting and press rooms, and provides 6 gates for airline use; 5 gates are jetway equipped. Parking space at the terminal is being expanded through construction of a new 2-level parking building. A new FAA control tower became operational in March, 1977. The old terminal building is being converted to government and commercial office space, .and houses area radar surveillance equipment and a FAA General Aviation District Office. A FAA -operated Flight Service Station is located adjacent to the old terminal. Runway System ... The runway system consists of; 1 - 11,500' x 150', north/south, primary runway with high intensity lighting and a FAA -operated instrument system and other navigational aids; 1 - 8,500' x 1501, east/west, cross -wind runway, with high intensity lighting and VASI-4; 1 - 2,800' x 150' general aviation runway; and a taxiway system connecting the runways with aprons, the new terminal and other facilities. The airport also has a non -directional radio beacon which is identified as BOQ-272. - 16 - r Gerwr•ai Aviation Facilities ... A building designed for the use of private aviation is located on t?& east Side of the airport. This 8,779 square foot building still houses some general aviation services and a National Weather Service office. General aviation services are mainly available from two fixed base operators who provide hangars, aprons, fuel and other services for private aviation. 100 T-Hangars house most of the approximately 200 private aircraft that are based at the airport. Warehouses and Land Rentals ... The airport has five 16,000 square foot warehouses and six other warehouses for storage space rental. CONDENSED STATEMENT OF OPERATIONS ATRPO T S M Fiscal Year Ended 9-30-77 9-30-76 9-30-75 9-30-74 9-30-73 ncome* ,653,58 $1 ,266,359 $1,335,111 $1,376,480 $874,903 Expense 1,183,938 1,004,674 712,007 597,656 419,727 Net Income $ 469,643 $ 261,685 $ 623,104 $ 778,824 $455,176 * Gross income includes interest revenue in each year as follows: 9-30-73, $244,051; 9-30-74, $619,065; 9-30-75, $498,084; 9-30-76, $211,405; 9-30-77, $185,865. Maximum Principal and Interest Requirements, Airport Revenue Bonds, Fiscal Year Ending 9-30-79 (secured by Gross Income from System) -------------- $ 384,131 Coverage Based on Gross Income, Fiscal Year Ended 9-30-77----------------------- 4.30 Times Airport Revenue Bonds Outstanding, 5-31-78-------------------------------------- $3,105,000 Interest and Sinking Fund, 5-31-78---------------------------------------------- $ 246,511 Reserve Fund, Cash and Investments, 5-31-78------------------------------------- $ 300,000 - 17 - GENERAL INFORMATION REGARDING THE CITY AND ITS ECONOMY 0 The City of Lubbock, County Seat of Lubbock County, Texas, is located on the South Plains of West Texas. Lubbock is the economic, educational, cultural and medical center of this area. POPULATION ... 0 Lubbock is the eighth largest City in Texas: City of Lubbock (Corporate Limits) 1910 Census 1,938 1920 Census 4,051 1930 Census 20,520 1940 Census 31,853 1950 Census 71,390 1960 Census 128,691 1970 Census 149,101 1978 (Estimated) 175,250* * Source: City of Lubbock, Texas Standard Metropolitan Area (Lubbock County) 1970 Census 179,295 1976 (Estimated) 199,600* 1978 (Estimated) Over 200,000 * Source: U. S. Bureau of the Census AGRICULTURE 0 Lubbock is the center of a highly mechanized agricultural area with a majority of the crops irrigated with water from underground sources. Principal crops are cotton and grain sorghums with livestock, other grains, and soybeans as additional sources of agricultural income. 0 The Texas Department of Agriculture and the Statistical Reporting Service, U. S. Department of Agriculture, in 1976 Texas County Statistics, report as follows: 0 Lubbock County's 1976 cotton production was 195,300 bales, and 1976 grain sorghum production was 5,363,500 bushels. 6 On January 1, 1977, there were 80,000 head of cattle located on farms or in feed lots in Lubbock County. 122,000 cattle were marketed from feed lots during 1976. 0 Lubbock County Cash Receipts from farm marketings, 1973/76, were: 1973 1974 1975 1976* All Crops 79,583,000 6 , 78,000 $56,260,000 78,613,000 Livestock and Products 34,442,000 31,473,000 31,275,000 26,233,000 U. S. Government Payments _13,_807,000 4,133,000 4,615,000 _ 2,796,000 Total Cash Receipts $127,832,000 $96,784.000 $92,150,000 $107,642,000 * Preliminary - subject to revision. 0 1976 cotton production in a 23 county (including Lubbock County) area surrounding Lubbock was 1,805,750 bales; 1976 grain sorghum production in this same area was 71,015,000 bushels; and 1976 cash receipts from farm marketings were $1,416,418,000. 0 Three major vegetable oil plants located in Lubbock have a combined weekly capacity of over 2,400 tons of cottonseed and soybean oil. 0 Five major seed companies are headquartered in Lubbock. - 18 - BUSINESS AND INDUSTRY ... Lubbock SMSA Labor Force Estimates (Source: Texas Employment omission) May April March May April March 1978* 1978** 1978** 1977** 1977** 1977** Civilian Labor Force 101,050 100,610 100,070 95,810 95,320 94,400 Total Employment 97,740 97,800 96,490 93,270 92,170 90,800 Unemployment 3,310 2,810 3,580 2,540 3,150 3,600 Percent Unemployed 3.3% 2.8% 3.6% 2.7% 3.3% 3.8% * Preliminary. ** Revised. 1 The Texas Employment Commission reported in June, 1978,• that May, 1978, nonagricultural employment in the Lubbock area totaled 84,960, up from 81,100 in May, 1977; of this total an estimated 12,960 were employed in manufacturing, up from 11,570 in May, 1977. 1 Over 200 manufacturing plants in Lubbock produce such products as consumer products utiliz- ing semi -conductor elements, vegetable oils, heavy earth -moving machinery, irrigation equip- ment and pipe, farm equipment, electronic instruments, clothing, paperboard boxes, foodstuffs, mobile and prefabricated homes, poultry and livestock feeds, boilers and pressure vessels and automatic sprinkler system heads. 1 Some larger industries in Lubbock (with more than 100 employees) are: Company Texas Instruments, Inc. Johnson Manufacturing Company (Division 'of Eagle-Picher Industries) Litton Data Systems, Guidance and Control Systems Division, Litton Industries, Inc. Plains Co-op Oil Mill Levi Strauss & Company Paymaste4. Oil Mill Company (Division of Anderson, Clayton and Company) Lubbock Avalanche -Journal Southwestern Newspaper Corporation Gifford -Hill and Company, Inc. Clark Equipment Company (Hancock Division) Coca-Cola Bottling Company Lubbock Manufacturing Company Lubbock Cotton Oil Company Goulds Pumps, Inc. Devro Inc. (Subsidiary of Johnson and Johnson) Farm Pac Kitchens Bell Dairy Products, Inc. Grinnell Fire Protection Systems Company (Subsidiary of Tyco Laboratories) Frito-Lay, Inc. (Subsidiary of Pepsico, Inc.) Mrs. Baird's Bakeries Rainbo Baking Company, Subdivision of Campbell -Taggart Associated Bakeries, Inc. Estimated Employees Product 1-1-78* Consdmer Products with Semi -Conductor 3,500 Elements Heavy Earth -Moving Machinery and 600 Farm Equipment Navigational Equipment; Electronic 400 Computer Systems Vegetable Oil Products, Cottonseed 350 Products Men's Slacks, Women's Slacks 250 Vegetable Oil Products 250 Newspaper 200 Concrete Pipe; Agricultural Irrigation 200 Systems; Aluminum and Plastic Irri- gation Pipe Heavy Road and Earth -Moving 200 Machinery Soft Drinks 180 Pressure Vessels 175 Cottonseed Oil and Other Cottonseed 170 Products, Soybean Oil Vertical Turbine Pumps 170 Sausage Casings and Tannery 160 Meat Processing 140 Dairy Products 135 Automatic Sprinkler Heads 130 Potato and Corn Chips 125 Bread Products 120 Bread Products 100 * Source: Lubbock Chamber of Commerce. - 19 - I Texas Instruments, Inc., world leading developer and producer of semi -conductors and other electronic products, commenced manufacturing operations in Lubbock in April, 1973. The company employs over 3,000 in the manufacture of consumer products utilizing semi -conductor elements, and the servicing of these products. Texas Instruments has moved most of its consumer products operations to Lubbock. 0 Lubbock is operation headquarters for the following nationally known concerns: Furr's Cafeterias Furr's Supermarkets Plains Co-op Cotton Marketing Association Plains Co-op Oil Mill T.I.M.E.-DC, Inc. 0 Wholesale distribution represents a major sector of the Lubbock eonomy, with more than 575 outlets serving a 54 county area in West Texas and New Mexico. The U. S. Bureau of the Census, Census of Business, 1972, estimated that 1972 wholesale sales totaled $875.9 million, ranking the Lubbock Standard Metropolitan statistical area fifth in the State. 0 The U. S. Bureau of the Census, Census of Business, 1972, estimated Lubbock County (Lubbock Standard Metropolitan Area) retail trade at $481 million in 1972, with 2,100 retail outlets. Sales & Marketing Management, Survey of Buying Power, reports Lubbock SMSA 1976 Retail Sales as $688,664,000. 0 There are eight banks in the City ... American State Bank, established 1948; Texas Commerce Bank (formerly Citizens National Bank), established 1906; First National Bank, established 1901; Lubbock National Bank, established 1917; The Plains National Bank, established 1955; Security National Bank, established 1963; Bank of the West, established 1973; and the Texas Bank, established 1973. There are five savings and loan associations in the City. Combined Bank Statistics Year End Deposits 1966 335,400,787 1967 359,745,173 1968 388,630,275 1969 412,459,082 1970 477,247,184 1971 527,314,293 EDUCATION ... TEXAS TECH UNIVERSITY ... Year End Deposits 1972 $ 596,697,439 1973 723,327,701 1974 793,915,466 1975 878,164,171 1976 1,013,973,289 1977 1,104,602,863 0 Established in Lubbock in 1925, Texas Tech University is the third largest State-owned University in Texas and had a Spring, 1978 enrollment of 20,280. Accredited by the Southern Association of Colleges and Schools, the University is a co-educational, State -supported institution with 46 academic departments offering the bachelor's degree in 96 major fields, the master's degree in 66 major fields, the doctorate degree in 26 major fields, and the pro- fessional degree in 2 major fields (law and medicine). 0 The University proper is situated on 451 acres of the 1,766 acre campus, and has 92 permanent and 73 temporary buildings with additional construction in progress. 1977-78 faculty member- ship is 1,410, and other full-time employees total 2,426, including 88 administrators. Not including the Medical School, which is operated separately, the University's operating budget for 1977-78 is over $75 million of which $49 million is from State appropriations; book value of physical plant assets is $276 million. 0 In 1969, the State Legislature authorized the establishment of a medical school at the University. First phase construction of the medical school has been completed and construction of the second and third phases is continuing. The medical school opened in 1972, and had an enrollment of 122 for the Fall Semester, 1977. OTHER EDUCATION INFORMATION ... 0 The Lubbock Independent School District, with an area of 87 square miles, includes over 95% of the City of Lubbock. The District had a scholastic membership of 31,163 for the 1977-78 School Year, and there were 1,993 faculty and professional personnel and 1,279 other employees. The District operates 5 senior high schools, 10 junior high schools, 37 elementary schools and other educational programs. - 20 - SCHOLASTIC MEMBERSHIP HISTORY Q Scholastic Refined Average School Year Membership Daily Attendance 966-67 32,630 32,063 1967-68 32,451 31,667 1968-69 32,501 31,358 1969-70 32,401 31,322 1970-71 32,648 31,477 1971-72 32,660 31,355 1972-73 32,063 30,716 1973-74 32,499 30,477 1974-75 32,209 30,255 1975-76 31,733 29,936 1976-77 31,502 29,683 1977-78 31,163 29,554 (1) Source: Superintendent's Office, Lubbock Independent School District. 0 Lubbock Christian College, a privately owned, co-educational senior college located in Lubbock, has an enrollment of 1,077 academic students and 502 other students (Spring Semester, 1978), and offers 19 bachelor degree programs. 0 The State of Texas School for the Mentally Retarded, located on a 220 acre site in•Lubbock, now consists of 35 buildings, constructed and equipped at a cost in excess of $7 million, with accommodations for 552 students. The School's operating budget for 1977/78 is in excess of $7.5 million. The School is operating at 100% capacity, and has over 700 professional and other employees. TRANSPORTATION ... 0 Scheduled airline transportation is furnished by Braniff International, Continental Air- lines, Texas International and Southwest Airlines, with 35 scheduled flights daily at Lubbock International Airport. Two feeder airlines also furnish service. Non-stop service is provided to Dallas -Fort Worth Regional Airport, Dallas Love Field, Houston, Amarillo, Austin, E1 Paso, Midland -Odessa, and other cities. One -stop service to most major points is provided. 1977 passenger boardings totaled 369,323. Extensive private aviation services are located at the airport. A new terminal building became operational in April, 1976. 0 Rail transportation is furnished by the Atchison, Topeka and Santa Fe Railway Company and the Burlington -Northern, Inc., with through service to Dallas, Houston, Kansas City, Chicago, Los Angeles, and San Francisco. Texas, New Mexico and Oklahoma Bus Lines, home office in Lubbock, operates some 35 arrivals and departures daily. Headquarters for T.I.M.E.-DC, Inc., a transcontinental motor carrier, are located in Lubbock, and 11 common carriers provide service. 0 Lubbock has a well developed highway network including 4 U. S. Highways, 1 State Highway, a controlled -access outer loop and a county -wide system of paved farm -to -market roads. The U. S. Department of Transportation is extending the Interstate Highway System to Lubbock through construction of a 125 mile interstate highway (Interstate Highway 27) linking Lubbock to Interstate 40 at Amarillo; first stage construction north of Lubbock is in progress. GOVERNMENT AND MILITARY ... 0 Reese Air Force Base, located 5 miles west of Lubbock, is an undergraduate Jet Pilot Training Base of the Air Training Command. The Base covers 2,862 acres and has over 2,500 military and civilian personnel. 0 State of Texas ... More than 25 State of Texas departments, agencies and commissions have offices in Lubbock; several of these offices have multiple divisions. 0 Federal Government ... 10 Federal departments, a Federal District Court, and various other administration divisions have offices in Lubbock; several departmental offices have more than one division. - 21 - HOSPITALS AND MEDICAL CARE 0 There are eight hospitals with a total of over 1,350 beds in the City, Methodist Hospital, the largest, has 610 beds, and also operates an accredited nursing school. St. Mary of the Plains Hospital has 173 beds plus additional ancillary facilities; University Hospital, Inc., a subsidiary of Hospital Corporation of America, has a 109-bed hospital; West Texas Hospital has a 125-bed hospital. Lubbock County Hospital District, created in 1967 with boundaries contiguous with Lubbock County has completed and opened its 350-bed teaching hospital for the Texas Tech University Medical School. 0 Lubbock has over 170 practicing physicians and surgeons (M.D.) and over 70 dentists. A radiology center for the treatment of malignant diseases is located in the City. RECREATION AND ENTERTAINMENT ... 0 Lubbock's Mackenzie State Park and 52 City parks provide recreation centers, playgrounds, shelter buildings, a garden and art center, swimming pools, a golf course, tennis and volley ball courts, baseball diamonds and picnic areas. The City owns 2,650 acres of park sites of which 1,300 acres are highly developed, including 8 recreation centers, 5 swimming pools and a 27-hole golf course. There are several privately -owned public swimming pools and golf courses, and 2 country clubs, each with a golf course, and swimming pool and tennis courts. 0 The City of Lubbock has developed a 36 square block area of approximately 100 acres adjacent to downtown Lubbock under the Lubbock Memorial Civic Center program. Approximately 50 acres contain the 300,000 square foot Lubbock Memorial Civic Center, a new convention and civic center completed in March, 1977, and a new library building. The west and south periphery, about 50 acres, is being redeveloped privately with an office building, motels, a hospital, and other facilities. 0 Available to residents are Texas Tech University programs and events, Texas Tech University Museum and Planetarium exhibits and programs, Lubbock Memorial Civic Center and its events, Lubbock Symphony Orchestra programs, Lubbock Theatre Center, Municipal Auditorium and Coliseum programs and events, the library and its branches, the annual• Panhandle -South Plains Fair, college and high school football, basketball and other sporting events; modern movie theatres. CHURCHES ... 0 Lubbock has over 150 churches representing more than 25 denominations. UTILITY SERVICES ... 0 Water and Sewer - City of Lubbock. 0 Gas - Pioneer Natural Gas Company, a subsidiary of Pioneer Corporation. 0 Electric - City of Lubbock and Southwestern Public Service Company. 0 Telephone - Southwestern Bell Telephone Company. MEDIA ... 0 Newspapers - 1 daily (morning and evening on weekdays); others bi-weekly or weekly. 0 Television - 3 network channels; 1 educational public service channel. 0 Radio - 8 AM stations;, 5 FM stations. - 22 - ECONOMIC INDICES Q Lubbock County Bank Building Utility Connections Postal Motor Vehicle Year Deposits Permits Water Gas Electric Telephone Receipts Registrations TRU 331,612,219 46,404,313 41, IF6 43,93 -47,937 90,8 2 3,008,178 7,126 1966 335,400,787 61,680,634 42,067 42,440 48,508 93,558 3,143,875 118,826 1967 359,745,173 30,467,949 42,123 42,675 48,795 98,433 3,404,088 120,622 1968 388,630,275 43,799,529 42,351 42,567 48,808 103,005 3,592,659 123,114 1969 412,459,082 29,764,462 42,293 42,948 49,171 109,488 3,986,118 123,935 1970 477,247,184 40,035,768 42,460 43,456 48,966 115,047 4,043,407 127,991 1971 527,314,293 69,209,358 43,012 44,039 49,970 121,545 4,323,582 133,710 1972 596,697,439 64,278,038 44,331 45,168 50,717 128,288 5,241,799 142,604 1973 723,327,701 78,844,779 45,565 45,650 50,994 135,344 5,317,985 150,901 1974 793,915,466 118,718,253 46,745 45,971 51,739 141,942 5,737,352 153,639 1975 878,164,171 114,823,400 47,817 47,671 52,451 149,906 6,662,348 158,615 1976 1,013,973,289 91,904,380 49,933 48,809 56,008(2) 158,497 8,027,363 163,358 1977 1,104,602,863 131,951,646 50,825 50,062 60,077 172,966 10,778,787 172,966 Notes: (1) All data as of 12-31, except Postal Receipts which are as of 6-30 for 1966-76 and as of 12-31 for 1977. (2) Electric connections include those of a privately owned utility company. 12-31-76 electric connections reflect institution of metering of individual apartment units. BUILDING PERMITS BY CLASSIFICATION Source: City of Lu oc , Texas Residential Permits Commercial, Single Family Duplexes Apartments Total Residential Public Total No. Permits No. Dwelling and Other Building Year No. Units Value (Units) Value No. Units Value Units Value Permits Permits TT6T - 1968 486 $10,44tl;2f - 56fII 11,117,825 11( $I-,i ,2 b - 22) 228,000 210 956,000 1,461,800 742 718 12,807,625 30,991,904 S'30,467,949 43,799,529 1969 427 10,077,800 36( 72) 754,000 52 364,000 551 11,195,800 18,568,662 29,764,462 1970 485 10,942,391 15( 30) 429,700 633 5,966,400 1,148 17,338,491 22,697,277 40,035,768 1971 864 20,782,556 67(134) 2,297,700 894 10,079,491 1,892 33,159,747 36,049,611 69,209,358 1972 852 22,667,238 75(150) 3,008,650 1,171 11,315,898 2,173 36,991,786 27,286,253 64,278,039 1973 815 22,702,186 52(104) 2,317,050 949 9,121,400 1,868 34,140,636 44,704,143 78,844,779 1974 893 29,446,897 34( 68) 1,440,500 773 7,315,500 1,734 38,202,897 80,515,356 118,718,253 1975 1,002 37,766,603 23( 46) 1,165,450 734 5,592,000 1,782 44,524,053 70,299,347 114,823,400 1976 1,164 44,220,463 48( 96) 2,723,150 712 6,908,000 1,972 53,851,613 38,052,767 91,904,380 1977 1,713 72,055,014 72(144) 4,011,400 1,654 22,571,000 3,511 98,637,414 33,314,232 131,951,646 1978* 815 38,496,650 45( 90) 2,915,050 170 1,965,000 1,075 43,376,700 20,702,538 64,079,238 * Part year only, for period 1-1-78 through 6-30-78. Note: (1) Data shown under "No. Units" is for each individual apartment dwelling unit, and is not for separate buildings. RATINGS Applications for contract ratings on this issue have been made to Moody's Investors Service, Inc. and Standard & Poor's Corporation. An explanation of the significance of such ratings may be obtained from the company furnishing the rating. The ratings reflect only the respective views of such organizations and the City makes no representation as to the appropriateness of the ratings. There is no assurance that such ratings will continue for any given period of time or that they will not be revised downward or withdrawn entirely by either or both of such rating companies, if in the judgment of either or both companies, circumstances so warrant. Any such downward revision or withdrawal of such ratings, or either of them, may have an adverse effect on the market price of the Bonds. TAX EXEMPTION The delivery of the Bonds is subject to an opinion of Messrs. Dumas, Huguenin, Boothman and Morrow, Bond Counsel to the City ("Bond Counsel"), to the effect that interest on the Bonds is exempt from all present Federal income taxes under existing statutes, rulings, regulations and court decisions. The laws, regulations, court decisions and administrative regulations and rulings upon which the conclusion stated in Bond Counsel's opinion will be based are subject to change by the Congress, the Treasury Department and later judicial and administrative decisions. REGISTRATION AND QUALIFICATION OF BONDS FOR SALE The sale of the Bonds has not been registered under the Federal Securities Act of 1933, as amended, in reliance upon the exemption provided thereunder by Section 3(a) (2); and the Bonds have not been qualified under the Securities Act of Texas in reliance upon various exemptions contained therein; nor have the Bonds been qualified under the securities acts of any jurisdiction. The City assumes no responsibility for qualification of the Bonds under the securities laws of any jurisdiction in which the Bonds may be sold, assigned, pledged, hypothecated or otherwise transferred. This disclaimer of responsibility for qualification for sale or other disposition of the Bonds shall not be construed as an interpretation of any kind with regard to the availability of any exemption from securities registration provisions. LEGAL INVESTMENTS IN TEXAS The Bonds are legal investments for sinking funds of Texas counties, cities and towns. They are eligible to secure Texas state, county, city and school district funds and constitute legal investments for insurance companies in the State of Texas. No review has been made of the laws of states other than Texas to determine whether the Bonds are legal investments for various institutions in those states. LEGAL OPINIONS AND NO -LITIGATION CERTIFICATE The City will furnish a complete transcript of proceedings had incident to the authorization and issuance of the Bonds, including the unqualified approving legal opinion of the Attorney General of the State of Texas, to the effect that the Bonds are valid and legally binding obligations of the City, and based upon examination of such transcript of proceedings, the unqualified approving legal opinion of Bond Counsel, to like effect and to the effect that the interest on the Bonds is exempt from Federal income taxation under existing statutes, regulations, rulings and court decisions. The customary closing papers, including a certifi- cate to the effect that no litigation of any nature has been filed or is then pending to restrain the issuance and delivery of the Bonds, or which would affect the provision made for their payment or security, or in any manner questioning the validity of said Bonds or the coupons appertaining thereto, will also be furnished. Bond Counsel was not requested to participate, and did not take part, in the preparation of the Notice of Sale and Bidding Instructions, the Official Bid Form and the Official Statement, and such firm has not assumed any responsibility with respect thereto or undertaken independently to verify any of the information contained therein, except that, in its capacity as Bond Counsel, such firm has reviewed the information describing the Bonds in the Official Statement to verify that such description conforms to the provisions of the bond resolution. The legal fees to be paid Bond Counsel for services rendered in connection with the issuance of the Bonds are contingent on the sale and delivery of the Bonds. The legal opinion will be printed on the Bonds. - 24 - AUTHENTICITY OF FINANCIAL INFORMATION The financial data and other information contained herein have been obtained from the City's records, audited financial statements and other sources which are believed to be reliable. There is no guarantee that any of the assumptions or estimates contained herein will be realized. All of the summaries of the statutes, documents and resolutions contained in this Official Statement are made subject to all of the provisions of such statutes, documents and resolutions. These summaries do not purport to be complete statements of such provisions and reference is made to such documents for further information. Reference is made to original documents in all respects. POTENTIAL TAX LEGISLATION On July 10, 1978, the Texas Legislature was convened in Special Session to consider enacting legislation and proposing constitutional amendments to be voted on by the electorate of the State which, among other things, may impose limitations upon spending and taxation by the State of Texas and its political subdivisions, including the City. It is anticipated that a number of bills will be introduced in the Special Session and the City is unable to predict the form, content or effect, if any, on the City's finances, of any legislation or proposed constitu- tional amendments which may result. CERTIFICATION OF THE OFFICIAL STATEMENT At the time of payment for and delivery of the Bonds, the Purchaser will be furnished a certificate, executed by proper officers, acting in their official capacity, to the effect that to the best of their knowledge and belief: (a) the descriptions and statements of or pertaining to the City contained in its Official Statement, and any addenda, supplement or amendment thereto, on the date of such Official Statement, on the date of sale of said Bonds and the acceptance of the best bid therefor, and on the date of the delivery, were and are true and correct in all material respects; (b) insofar as the City and its affairs, including its financial affairs, are concerned, such Official Statement did not and does not contain an 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 the light of the circumstances under which they were made, not misleading; (c) insofar as the descriptions and statements, including financial data, of or pertaining to entities, other than the City, and their activities contained in such Official Statement are concerned, such statements and data have been obtained from sources which the City believes to be reliable and that the City has no reason to believe that they are untrue in any material respect; and (d) there has been no material adverse change in the financial condition of the City since the date of the last audited financial statements of the City. The City will furnish the Purchaser, as a part of the transcript of proceedings, a certified copy of a resolution of the City Council as of the date of the sale of the Bonds which will approve the form and content of this Official Statement, and any addenda, supplement or amendment thereto, and authorize its further use in the reoffering of the Bonds by the Purchaser. ATTEST: EVELYN E. GAFFGA City Secretary !W*1E DIRK WEST Mayor y APPENDIX The information contained in this Appendix has been reproduced from the City of Lubbock, Texas Annual Audit Report for the Fiscal Year Ended September 30, 1977. The information presented represents only a part of the Annual Audit Report and dogs not purport to be a complete statement of the City's financial condition. Reference is made to the complete Annual, Audit Report for further information.