16-74 - 11-01 - Financing 2018 PMP Program Resolution 16-74 November 1, 2016
Member Fonnest introduced the following resolution and moved its adoption:
RESOLUTION RELATING TO THE FINANCING OF THE CITY'S 2018 PAVEMENT
MANAGEMENT PROGRAM; 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 undertake a pavement management program in 2018,
consisting of the improvement of the City streets identified on Exhibit A hereto (collectively,
the "Project"), and to make original expenditures with respect thereto 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 $3,330,000.
(b) Other than (i) de minimis amounts permitted to be reimbursed pursuant to
Section 1.150-2(f)(1) of the Regulations or (ii) expenditures constituting preliminary
expenditures as defined in Section 1 .150-2(f)(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
reimbursement bonds.
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 reimbursement bonds. Consequently, it is not expected that the
issuance of the reimbursement bonds will result in the creation of any replacement
proceeds.
Resolution No. 16-74 -3- November 1, 2016
EXHIBIT A
2018 PMP
Earl Street: Mendelssohn Avenue North to Flag Avenue North
Duluth Street: Independence Avenue North to Gettysburg Avenue North
Duluth Street: Flag Avenue North to Ensign Avenue North
Elgin Place: Cul-de-sac to Decatur Avenue North
Independence Avenue North: Earl Street to Duluth Street
Hillsboro Avenue North: Earl Street to Duluth Street
Gettysburg Avenue North: Earl Street to Duluth Street
Flag Avenue North: Earl Street to Duluth Street
Ensign Avenue North: Duluth Street to 23rd Avenue North
Resolution No. 16-74 -2- November 1, 2016
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 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.
hep rd M. Harris, ayor
ATTEST:
Kristine A. Luedke, City Clerk
The motion for the adoption of the foregoing resolution was seconded by Member Snope
and upon a vote being taken thereon, the following voted in favor thereof: Snope, Fonnest,
Harris, Clausen and Schmidgall and the following voted against the same: none
whereupon said resolution was declared duly passed and adopted, signed by the Mayor
and his signature attested by the City Clerk.