Hamilton County, Tennessee $59,345,000 General Obligation Bonds, Series 2013A $44,465,000 General Obligation Refunding Bonds, Se
PRELIMINARY OFFICIAL STATEMENT DATED April 4, 2013 NEW ISSUE – BOOK-ENTRY ONLY RATINGS: Moody’s Investors Service: Aaa Fitch, Inc.: AAA Standard & Poor’s: AAA (See “Ratings” herein) In the opinion of Bond Counsel, under existing law, interest on the Bonds (i) is excluded from gross income for federal income tax purposes, (ii) is not an enumerated “item of tax preference” for purposes of the federal alternative minimum tax imposed on individuals and corporations, and (iii) is exempt from all state, county and municipal taxation in the State of Tennessee, except for inheritance, transfer and estate taxes and except to the extent that interest on the Bonds is included within the measure of certain excise taxes and franchise taxes imposed under Tennessee law, subject to the exceptions, conditions, and limitations described herein. For an offer tobe any shall there buy nor an offer further details, see “TAX STATUS AND OTHER TAX MATTERS” herein. s laws of such jurisdiction. HAMILTON COUNTY, TENNESSEE $59,345,000 GENERAL OBLIGATION BONDS, SERIES 2013A $44,465,000 GENERAL OBLIGATION REFUNDING BONDS, SERIES 2013B Dated: As of date of delivery Due: March 1, as shown on the inside front cover es may not be sold nor may offers to buy be accepted prior to the time to the time be accepted prior offers to buy nor may not be sold es may an offer to sell or the solicitationan offer of The Bonds Interest on the Bonds is payable on September 1, 2013, and each March 1 or qualification under the securitie and September 1 thereafter.
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