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5 . There are no actions , suits or proceedings pending or, to our knowledge , <br /> threatened against or affecting Lessee in any court or before any governmental <br /> commission , board or authority which , if adversely determined , will have a <br /> material adverse effect on the ability of the Lessee to perform its obligations <br /> under the Lease . <br /> 6 . Lessee is a political subdivision within the meaning of Section 103 of the <br /> Internal Revenue Code of 1986 , as amended , and has the legal right to issue <br /> tax-exempt obligations under Section 103 of the Internal Revenue Code of 1986 , <br /> as amended and , consequently will be exempt from federal income taxes . <br /> Very trul your <br /> William K . DeBraal <br /> Assistant County Attorney <br /> nhm <br /> FAAftorney\Nancy\DOCS\DOC\bsfs 911 funds ems. doc <br />