18-56 - 09-20 - Financing of 2020 Pavement Management Program Resolution 18-56 September 20, 2018
Member Clausen introduced the following resolution and moved its adoption:
RESOLUTION RELATING TO THE FINANCING OF THE CITY'S 2020 PAVEMENT
MANAGEMENT PROGRAM; DECLARING THE OFFICIAL INTENT TO REIMBURSE
CERTAIN CAPITAL EXPENDITURES OF THE PROJECT FROM THE PROCEEDS OF
TAX-EXEMPT BONDS AND ESTABLISHING COMPLIANCE WITH REIMBURSEMENT
BOND REGULATIONS UNDER THE INTERNAL REVENUE CODE
WHEREAS, the Internal Revenue Service has issued Treasury Regulations,
Section 1.150-2 (the "Reimbursement Regulations") under the Internal Revenue Code of
1986, as amended (the "Code"), providing that proceeds of tax-exempt bonds used to
reimburse prior capital expenditures will not be deemed spent unless certain requirements are
met; and
WHEREAS, the City of Golden Valley, Minnesota, municipal corporation and a political
subdivision of the State of Minnesota (the "City"), expects to incur certain expenditures that
may be financed temporarily from sources other than tax-exempt bonds, and later reimbursed
from the proceeds of tax-exempt bonds; and
WHEREAS, the City has determined to make a declaration of its official intent(the
"Declaration") to reimburse certain capital costs from the proceeds derived from the sale of
tax-exempt bonds issued by the City or another political subdivision in accordance with the
Reimbursement Regulations.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
GOLDEN VALLEY, MINNESOTA AS FOLLOWS:
1. The City may incur certain capital expenditures in connection with the City's 2020
Pavement Management Program as described in the attached Exhibit A(collectively, the
"Project")
2. The City reasonably expects to reimburse the expenditures made for certain costs
of the Project from the proceeds of tax-exempt bonds in a principal amount currently
estimated not to exceed $3,350,000. All reimbursed expenditures related to the Project will be
capital expenditures, costs of issuance of the tax-exempt bonds or other expenditures eligible
for reimbursement under Section 1.1 50-2(d)(3) of the Reimbursement Regulations.
3. This Declaration has been made not later than 60 days after payment of any
original expenditure to be subject to a reimbursement allocation with respect to the proceeds
of tax-exempt bonds, except for the following expenditures: (a) costs of issuance of tax-
exempt bonds; (b) costs in an amount not in excess of the lesser of$100,000 or 5% of the
proceeds of the tax-exempt bonds; or(c) "preliminary expenditures" up to an amount not in
excess of 20% of the aggregate issue price of the tax-exempt bonds that are reasonably
expected by the City to finance the Project. The term "preliminary expenditures" includes
architectural, engineering, surveying, soil testing, bond issuance and similar costs that are
incurred prior to commencement of acquisition, construction, or rehabilitation of the Project,
excluding land acquisition, site preparation, and similar costs incident to commencement of
construction.
Resolution No. 18-56 -2- September 20, 2018
4. A reimbursement allocation with respect to tax-exempt bonds will be made not later
than 18 months after the later of: (i)the date the original expenditure is paid; or(ii)the date the
Project is placed in service or abandoned, but in no event more than 3 years after the original
expenditure.
5. This Declaration is an expression of the reasonable expectations of the City based
on the facts and circumstances known to the City as of the date hereof. The anticipated
original expenditures for the Project and the principal amount of the tax-exempt bonds
described in paragraph 2 are consistent with the City's budgetary and financial circumstances.
No sources other than proceeds of tax-exempt bonds are reasonably expected to be
reserved, allocated on a long-term basis, or otherwise set aside pursuant to the City's budget
or financial policies to pay such expenditures for which bonds are issued.
6. The action is intended to constitute a declaration of official intent for purposes of the
Reimbursement Regulations.
Shepard M. Hams, Mayor
ATTEST:
Kristine A. Luedke, City Clerk
The motion for the adoption of the foregoing resolution was seconded by Member Schmidgall
and upon a vote being taken thereon, the following voted in favor thereof: Clausen, Fonnest,
Harris, Rosenquist 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.
Resolution No. 18-56 -3- September 20, 2018
STATE OF MINNESOTA )
COUNTY OF HENNEPIN ) SS.
CITY OF GOLDEN VALLEY )
I, the undersigned, being the duly qualified and acting Clerk of the City of Golden
Valley, Minnesota (the "City"), DO HEREBY CERTIFY that I have compared the attached and
foregoing extract of minutes with the original thereof on file in my office, and that the same is a
full and true and complete transcript of the minutes of a meeting of the City Council of said
City, duly called and held on , 2018, insofar as such minutes relate to a resolution
declaring official intent.
WITNESS my hand on this day of , 2018.
Clerk
Resolution No. 18-56 -4- September 20, 2018
Exhibit A
Project Description
The City of Golden Valley proposes to rehabilitate approximately 1.27 miles of streets in
neighborhood east of the Medley Park neighborhood located in the northwest part of the City.
The project is bounded by Aquila Avenue North on the West, Xylon Avenue North on the
East, 23rd Avenue North on the South, and Medicine Lake Road (Co. Rd. 70)on the North.
The following streets are included in the project:
•Aquila Avenue North, 23rd Avenue North to Medicine Lake Road
• Zealand Avenue North, 23rd Avenue North to Medicine Lake Road
• Xylon Avenue North, 23rd Avenue North to Medicine Lake Road
• Rose Manor, Aquila Avenue North to Zealand Avenue North
• 24th Avenue North, Zealand Avenue North to Wisconsin Avenue North
• 23rd Avenue North, Cavell Avenue North to Xylon Avenue North
Certain existing utilities such as water, storm sewer, sanitary sewer, underground power and
gas in the right of way will be replaced or improved.