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Norwest ]3ank Minnesota, National Association <br />City of Ramsey <br /> ., 1995 <br />Page 2 ~ <br /> <br />We render no opinion as to what facts or circumstances have heretofore arisen or which might hereafter <br />arise wh{ch have caused or would cause the interest on the Note to be or become subject to federal <br />income taxation. <br /> <br />This opinion is rendered based upon present Minnesota and federal laws, regulations, rulings and <br />decisionS-. <br /> <br />This opinion is addressed solely to the Holder and the City and, accordingly, no other person or entity <br />shall be ~ntifled to rely on the opinion set forth herein. <br /> <br />If you have any questions or comments regarding this opinion, please contact the undersigned. <br />Very truiy yours, <br /> <br />By- <br /> Roger D. Gordon <br /> <br />RDG:jb/m~s:4u~.~ <br /> <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br /> <br />I <br />i <br />I <br /> <br />i <br />I <br /> <br /> <br />