15-101 - 12-15 - Financing of Liberty Crossing Project Resolution 15-101 December 15, 2015
Member Snope introduced the following resolution and moved its adoption:
RESOLUTION RELATING TO THE FINANCING OF THE LIBERTY CROSSING
PROJECT AND ESTABLISHING COMPLIANCE WITH REIMBURSEMENT
BOND REGULATIONS UNDER THE INTERNAL REVENUE CODE
BE IT RESOLVED by the City Council of the City of Golden Valley, Minnesota (the
"City"), as follows:
1. Recitals.
(a) The Internal Revenue Service has issued Section 1.150-2 of the Income Tax
Regulations (the "Regulations") dealing with the issuance of bonds all or a portion of
the proceeds of which are to be used to reimburse the City for project expenditures
made by the City prior to the date of issuance.
(b) The Regulations generally require that the City make a declaration of its
official intent to reimburse itself for such prior expenditures out of the proceeds of a
subsequently issued series of bonds within 60 days after payment of the
expenditures, that the bonds be issued and the reimbursement allocation be made
from the proceeds of such bonds within the reimbursement period (as defined in the
Regulations), and that the expenditures reimbursed be capital expenditures or costs
of issuance of the bonds.
(c) The City desires to comply with requirements of the Regulations with respect
to the projects hereinafter identified.
2. Official Intent Declaration.
(a) The City proposes to make original expenditures with respect to a project
consisting of a five-story apartment building with approximately 187 apartments and
approximately 55 townhomes, plus parking, landscaping, utilities and certain other
improvements (the "Project") pursuant to Tax Increment Financing Plan (the "TIF
Plan") for Tax Increment Financing District (Redevelopment), Winnetka Avenue
North & Medicine Lake Road No. 1, prior to the issuance of reimbursement bonds,
and reasonably expects to issue reimbursement bonds for the Project, in one or
more series, in an amount not to exceed $6,302,695.
(b) Other than (i) de minimis amounts permitted to be reimbursed pursuant to
Section 1.150-2(0(1) of the Regulations or (ii) expenditures constituting preliminary
expenditures as defined in Section 1.150-2(0(2) of the Regulations, the City will not
seek reimbursement for any original expenditures with respect to the foregoing
Project paid more than 60 days prior to the date of adoption of this resolution. All
original expenditures for which reimbursement is sought will be capital expenditures
or costs of issuance of the respective reimbursement bonds.
Resolution 15-101 -2- December 15, 2015
3. Budgetary Matters. As of the date hereof, there are no City funds reserved,
pledged, allocated on a long term basis or otherwise set aside (or reasonably expected to
be reserved, pledged, allocated on a long term basis or otherwise set aside) to provide
permanent financing for the original expenditures related to the Project, other than pursuant
to the issuance of the respective reimbursement bonds. Consequently, it is not expected
that the issuance of the respective reimbursement bonds will result in the creation of any
replacement proceeds.
4. Reimbursement Allocations. The City's Finance Director shall be responsible for
making the "reimbursement allocations" described in the Regulations, being generally the
transfer of the appropriate amount of proceeds of the respective reimbursement bonds to
reimburse the source of temporary financing used by the City to make payment of the
original expenditures relating to the Project. Each reimbursement allocation shall be made
within 30 days of the date of issuance of the reimbursement bonds, shall be evidenced by
an entry on the official books and records of the City maintained for the reimbursement
bonds and shall specifically identify the original expenditures being reimbursed.
„4/1She and M. Harris, ayor
ATTEST:
'At_ I
ris 'ne A. Luedke, City Clerk
The motion for the adoption of the foregoing resolution was seconded by Member Fonnest
and upon a vote being taken thereon, the following voted in favor thereof: Harris, Snope,
Fonnest and Schmidgall and the following voted against the same: Clausen
whereupon said resolution was declared duly passed and adopted, signed by the Mayor
and his signature attested by the City Clerk.