EXHIBIT C STATEMENT OF BOISE CITY ATTORNEY AS TO ADEQUACY OF SUMMARY OF ORDINANCE NO. ORD-21-26 The undersigned, Rob Lockward, in his capacity as Deputy City Attorney of the city of Boise City, Idaho, hereby certifies that he is a legal advisor of the City and has reviewed a copy of the attached Summary of Ordinance No. ORD-21-26 of the City of Boise City, Idaho, and has found the same to be true and complete and provides adequate notice to the public pursuant to Idaho Code § 50-901A(3). DATED this 19th day of May 2026. Rob Lockward Deputy City Attorney SUMMARY OF ORDINANCE NO. ORD-21-26 OF THE CITY OF BOISE CITY, IDAHO PUBLIC NOTICE IS HEREBY GIVEN that the city of Boise City, Idaho, adopted at its regular meeting of May 19, 2026, that Ordinance No. ORD-21-26 entitled: AN ORDINANCE OF THE CITY OF BOISE CITY, ADA COUNTY, IDAHO, AUTHORIZING THE EXECUTION, ISSUANCE, AND DELIVERY OF ITS WATER RENEWAL REVENUE BOND, SERIES 2026 (WIFIA) (FEDERALLY TAXABLE), TO PROVIDE FUNDS NECESSARY TO FINANCE AND REFINANCE IMPROVEMENTS TO THE CITY'S WATER RENEWAL SYSTEM; FIXING THE FORM OF THE BOND TO BE ISSUED; PROVIDING FOR THE REGISTRATION AND AUTHENTICATION OF THE BOND; PLEDGING REVENUES FOR PAYMENT OF DEBT SERVICE ON THE BOND; PROVIDING FOR OTHER MATTERS PROPERLY RELATING THERETO; ORDERING PUBLICATION; APPROVING A SUMMARY OF THE ORDINANCE; PROVIDING FOR WAIVER OF THE READING RULES AND PROVIDING AN EFFECTIVE DATE. CITY OF BOISE CITY, ADA COUNTY, STATE OF IDAHO WATER RENEWAL REVENUE BONDS, SERIES 2026 (WIFIA) (FEDERALLY TAXABLE) Section 101 (Definitions) Defines certain capitalized terms used in the Series Ordinance. Section 201 (Authority for Series Ordinance) Provides that the Series Ordinance is adopted by the City of Boise City, Ada County, Idaho (the "City") pursuant to the provisions of the Act and the Master Ordinance Section 202 (Finding and Purpose) Provides findings and determinations required to provide funds to finance and refinance certain improvements to the City's Water Renewal System with proceeds of issuance and sale of the Series 2026 Bond. Section 203 (Authorization of Series 2026 Bond, Designation; Confirmation of Pledged Revenues) Authorizes the Series 2026 Bond; provides the designation of the Series 2026 Bond, and security of payment thereof from Net Revenues. Section 204 (Issue Date) Provides that the issue date shall be the date of delivery of the Series 2026 Bond. Section 205 (Description of the Series 2026 Bond) Provides that the Series 2026 Bond shall be issued in fully registered form; provides the form of the Series 2026 Bond; and specifies terms related to the payment of principal and interest on the Series 2026 Bond. Section 206 (Authorization to Issue of Series 2026 Bond) Provides authorization for the issuance of the Series 2026 Bond pursuant to the WIFIA Loan Agreement. Section 207 (Issuance of Series 2026 Bond; Delegation of Authority) Provides for delegation to Mayor or Director of Finance and Administration, each a Delegated Officer, to approve the final terms of the Series 2026 Bond and for execution by the Delegated Officer of the Terms Certificate upon approval of the final terms. Section 208 (Execution of Series 2026 Bond) Provides for the manner of execution of the Series 2026 Bond. Section 209 (Registration of Series 2026 Bond) Provides that Zions Bancorporation, National Association shall act as Series 2026 Bond Registrar for the Series 2026 Bond and provides for the registration and terms of transfer of the Series 2026 Bond. Section 210 (Redemption)Specifies that the Series 2026 Bond is subject to optional and/or mandatory redemption pursuant to the terms of the WIFIA Loan Agreement. Section 301 (Creation of Accounts and/or Subaccounts under Funds) Creates and/or ratifies the following: 2026 Debt Service Account under the Bond Fund for payment of debt service on the Series 2026 Bond; and Series 2026 Project Account under the Project Fund for payment of the costs of the Series 2026 Project and costs of issuance of the Series 2026 Bond. Section 401 (Pledge of Net Revenues) Provides the City's covenant and agreement to pay the principal of and interest on the Series 2026 Bond and pledges the Net Revenues of the City for the prompt payment of principal of and interest on Series 2026 Bond. Section 501 (Effect of Series Ordinance) Provides that the Master Ordinance is amended and supplemented as provided by the Series Ordinance. Section 502 (Ratification) Ratifies, confirms, and approves all proceedings, resolutions, and ordinances in connection with the sale and issuance of the Series 2026 Bond. Section 503 (Severability) Provides that other covenants and agreements in the Series Ordinance are not affected if one is made invalid. Section 504 (Conflict) Repeals all resolutions, orders and regulations or parts thereof conflicting with the Series Ordinance. Section 505 (Captions) Provides that table of contents and captions and headings are for convenience only. Section 506 (Savings Clause) Provides that except as amended by the Series Ordinance, the Master Ordinance shall remain in full force and effect. Section 507 (Effective Date) Provides that the Series Ordinance shall take effect from and after its passage and publication of this summary as required by law. Section 508 (Publication) Provides for the publication of a summary of the Series Ordinance and approves the form and content of this Summary of Ordinance. Exhibit A: Sets forth the substantial form of the Series 2026 Bond. Exhibit B: Sets forth the substantial form of the Terms Certificate. Exhibit C: Sets forth this summary for publication. The full text of Ordinance No. ORD-21-26 is available at City Hall and will be provided to any citizen upon personal request during normal office hours. DATED this 19th day of May, 2026. City of Boise City, Idaho ATTEST: Lauren McLean Jamie Heinzerling MAYOR CITY CLERK IPL0342638 May 24 2026