| http://www.w3.org/ns/prov#value | - (iii) in any case in which refunding bonds are issued and sold 6 months or more before the earliest date on which all bonds refunded by the refunding bonds mature or are prepayable in accordance with their terms, the proceeds of the refunding bonds, including any premium and accrued interest, must be deposited in escrow with a suitable bank or trust company having its principal place of business w
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