HomeMy WebLinkAbout1992-014 CCR1
Member Celia Scott introduced the following resolution and moved
its adoption:
RESOLUTION NO. 92 -14
A RESOLUTION AWARDING THE SALE OF $4,270,000 GENERAL
OBLIGATION TAX INCREMENT REFUNDING BONDS, SERIES 1992A;
FIXING THEIR FORM AND SPECIFICATIONS;
DIRECTING THEIR EXECUTION AND DELIVERY;
PROVIDING FOR THEIR PAYMENT; PROVIDING FOR THE
ESCROWING AND INVESTMENT OF THE PROCEEDS THEREOF;
AND PROVIDING FOR THE REDEMPTION OF
BONDS REFUNDED THEREBY.
BE IT RESOLVED By the City Council of the City of Brooklyn Center,
Hennepin County, Minnesota (the "City as follows:
Section 1. Sale of Bonds.
1.01. The proposal of Norwest Investment Services, Incorporated (the
"Purchaser to purchase $4,270,000 General Obligation Tax Increment Refunding
Bonds, Series 1992A (the "Bonds of the City described in the Official Terms of
Proposal therefor is determined to be the highest and best proposal received and is
accepted, the bid being to purchase the Bonds at a price of $4,231,570.00 plus
accrued interest to date of delivery, for Bonds bearing interest as follows:
Year of Interest Year of Interest
Maturity Rate Maturity Rate
1997 4.50% 2001 5.25%
1998 4.70 2002 5.40
1999 4.90 2003 5.60
2000 5.10
Net effective interest rate: 5.329%
1.02. The sum of $8,540 being the amount bid by the Purchaser in excess of
$4,223,030, is credited to the Escrow Account hereinafter created. The City Finance
Director is directed to retain the good faith check of the Purchaser, pending
completion of the sale of the Bonds, and to return the good faith checks of the
unsuccessful bidders forthwith. The Mayor and City Manager are directed to
execute a contract with the Purchaser on behalf of the City.
1.03. The City will forthwith issue and sell the Bonds in the total principal
amount of $4,270,000, originally dated February 1, 1992, in the denomination of
$5,000 each or any integral multiple thereof, numbered No. R -1, upward, bearing
interest as above set forth, and which mature serially on February 1 in the years
and amounts as follows:
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Year Amount Year Amount
1997 $405,000 2001 $695,000
1998 465,000 2002 785,000
1999 540,000 2003 765,000
2000 615,000
1.04. Optional Redemption. The City may elect on February 1, 1999 and on
any day thereafter to prepay Bonds maturing on or after February 1, 2000.
Redemption may be in whole or in part of the Bonds subject to prepayment. If
redemption is in part, the particular Bonds to be redeemed shall be selected at the
option of the City in such order as the City shall determine. If only part of the
Bonds having a common maturity date are called for prepayment the specific Bonds
to be prepaid will be chosen by the Registrar by lot or in such other manner deemed
fair by the Registrar. All payments will be at a price of par plus accrued interest.
Section 2. Registration and Payment.
2.01. Registered Form. The Bonds shall be issued only in fully registered
form. The interest thereon and, upon surrender of each Bond, the principal amount
thereof, is payable by check or draft issued by the Registrar described herein.
2.02. Dates; Interest Payment Dates. Each Bond will be dated as of the last
interest payment date preceding the date of authentication to which interest on the
Bond has been paid or made available for payment, unless (i) the date of
authentication is an interest payment date to which interest has been paid or made
available for payment, in which case such Bond shall be dated as of the date of
authentication, or (ii) the date of authentication is prior to the first interest
payment date, in which case such Bond will be dated as of the date of original issue.
The interest on the Bonds is payable on February 1 and August 1 of each year,
commencing August 1, 1992, to the owner of record thereof as of the close of
business on the fifteenth day of the immediately preceding month, whether or not
such day is a business day.
2.03. Registration. The City will appoint, and shall maintain, a bond
registrar, transfer agent, authenticating agent and paying agent (Registrar) The
effect of registration and the rights and duties of the City and the Registrar with
respect thereto are as follows:
(a) Register. The Registrar must keep at its principal corporate
trust office a bond register in which the Registrar provides for the
registration of ownership of Bonds and the registration of transfers and
exchanges of Bonds entitled to be registered, transferred or exchanged.
(b) Transfer of Bonds. Upon surrender for transfer of a Bond duly
endorsed by the registered owner thereof or accompanied by a written
instrument of transfer, in form satisfactory to the Registrar, duly executed
by the registered owner thereof or by an attorney duly authorized by the
registered owner in writing, the Registrar will authenticate and deliver, in
the name of the designated transferee or transferees, one or more new Bonds
of a like aggregate principal amount and maturity, as requested by the
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transferor. The Registrar may, however, close the books for registration of
any transfer after the fifteenth day of the month preceding each interest
payment date and until such interest payment date.
(c) Exchange of Bonds. When Bonds are surrendered by the
registered owner for exchange the Registrar will authenticate and deliver one
or more new Bonds of a like aggregate principal amount and maturity, as
requested by 'the registered owner or the owner's attorney in writing.
(d) Cancellation. Bonds surrendered upon any transfer or exchange
will be promptly cancelled by the Registrar and thereafter disposed of as
directed by the City.
(e) Improper or Unauthorized Transfer. When a Bond is presented
to the Registrar for transfer, the Registrar may refuse to transfer the Bond
until the Registrar is satisfied that the endorsement on the Bond or separate
instrument of transfer is valid and genuine and that the requested transfer
is legally authorized. The Registrar will incur no liability for the refusal, in
good faith, to make transfers which it, in its judgment, deems improper or
unauthorized.
(f) Persons Deemed Owners. The City and the Registrar may treat
the person in whose name a Bond is registered in the bond register as the
absolute owner of the Bond, whether the Bond is overdue or not, for the
purpose of receiving payment of, or on account of, the principal of and
interest on the Bond and for all other purposes, and payments so made to a
registered owner or upon the owner's order will be valid and effectual to
satisfy and discharge the liability upon such Bond to the extent of the sum or
sums so paid.
(g) Taxes Fees and Charges. For a transfer or exchange of Bonds,
the Registrar may impose a charge upon the owner thereof sufficient to
reimburse the Registrar for any tax, fee or other governmental charge
required to be paid with respect to the transfer or exchange.
(h) Mutilated, Lost, Stolen or Destroyed Bonds. If a Bond becomes
mutilated or is destroyed, stolen or lost, the Registrar will deliver a new Bond
of like amount, number, maturity date and tenor in exchange and substitution
for and upon cancellation of the mutilated Bond or in lieu of and in
substitution for any Bond destroyed, stolen or lost, upon the payment of the
reasonable expenses and charges of the Registrar in connection therewith;
and, in the case of a Bond destroyed, stolen or lost, upon filing with the
Registrar of evidence satisfactory to it that the Bond was destroyed, stolen
or lost, and of the ownership thereof, and upon furnishing to the Registrar
of an appropriate bond or indemnity in form, substance and amount
satisfactory to it and as provided by law, in which both the City and the
Registrar must be named as obligees. Bonds so surrendered to the Registrar
will be cancelled by the Registrar and evidence of such cancellation must be
given to the City. If the mutilated, destroyed, stolen or lost Bond has
already matured or been called for redemption in accordance with its terms it
is not necessary to issue a new Bond prior to payment..
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RESOLUTION NO. 92 -14
(i) Redemption. In the event any of the Bonds are called for re-
demption, notice thereof identifying the Bonds to be redeemed will be given
by the Registrar by mailing a copy of the redemption notice by first class mail
(postage prepaid) not more than 60 and not less than 30 days prior to the date
fixed for redemption to the registered owner of each Bond to be redeemed at
the address shown on the registration books kept by the Registrar and by
publishing the notice in the manner required by law. Failure to give notice
by mail to any registered owner, or any defect therein, will not affect the
validity of any proceeding for the redemption of Bonds not affected by such
failure. Bonds so called for redemption will cease to bear interest after the
specified redemption date, provided that the funds for the redemption are on
deposit with the place of payment at that time.
2.04. Appointment of Initial Registrar. The City appoints American National
Bank and Trust Company, St. Paul Minnesota, as the initial Registrar. The Mayor
and the City Manager are authorized to execute and deliver, on behalf of the City,
a contract with the Registrar. Upon merger or consolidation of the Registrar with
another corporation, if the resulting corporation is a bank or trust company
authorized by law to conduct such business, such corporation is authorized to act
as successor Registrar. The City agrees to pay the reasonable and customary
charges of the Registrar for the services performed. The City reserves the right
to remove the Registrar upon 30 days' notice and upon the appointment of a
successor Registrar, in which event the predecessor Registrar must deliver all cash
and Bonds in its possession to the successor Registrar and must deliver the bond
register to the successor Registrar. On or before each principal or interest due
date, without further order of this Council, the Finance Director must transmit to
the Registrar moneys sufficient for the payment of all principal and interest then
due.
2.05. Execution, Authentication and Delivery. The Bonds will be prepared
under the direction of the City Manager and executed on behalf of the City by the
signatures of the Mayor and the City Manager, provided that all signatures may be
printed, engraved or lithographed facsimiles of the originals. In case any officer
whose signature or a facsimile of whose signature appears on the Bonds ceases to be
such officer before the delivery of any Bond, such signature or facsimile will
nevertheless be valid and sufficient for all purposes, the same as if the officer had
remained in office until delivery. Notwithstanding such execution, a Bond will not
be valid or obligatory for any purpose or entitled to any security or benefit under
this Resolution unless and until a certificate of authentication on the Bond has been
duly executed by the manual signature of an authorized representative of the Regis-
trar. Certificates of authentication on different Bonds need not be signed by the
same representative. The executed certificate of authentication on each Bond is
conclusive evidence that it has been authenticated and delivered under this Resolu-
tion. When the Bonds have been so prepared, executed and authenticated, the
Finance Director shall deliver the same to the Purchaser upon payment of the pur-
chase price in accordance with the contract of sale heretofore made and executed,
and the Purchaser is not obligated to see to the application of the purchase price.
2.06. Temporary Bonds The City may elect to deliver in lieu of printed
definitive Bonds one or more typewritten temporary Bonds in substantially the form
set forth in Section 3 with such changes as may be necessary to reflect more than one
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RESOLUTION NO. 92 -14
maturity in a single temporary bond. Upon the execution and delivery of definitive
Bonds the temporary Bonds will be exchanged therefor and cancelled.
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Section 3. Form of Bond.
3.01. The Bonds will be printed in substantially the following form:
[Face of the Bond]
UNITED STATES OF AMERICA
STATE OF MINNESOTA
COUNTY OF HENNEPIN
CITY OF BROOKLYN CENTER
GENERAL OBLIGATION TAX INCREMENT
REFUNDING BOND, SERIES 1992A
Date of
Rate Maturity Original Issue CUSIP
February 1, 1992
No.
The City of Brooklyn Center, Minnesota, a duly organized and existing
municipal corporation in Hennepin County, Minnesota (the "City acknowledges
itself to be indebted and for value received promises to pay to
or registered assigns, the principal sum of on the maturity date
specified above with interest thereon from the date hereof at the annual rate
specified above, payable February 1 and August 1 in each year, commencing August
1, 1992, to the person in whose name this Bond is registered at the close of business
on the fifteenth day (whether or not a business day) of the immediately preceding
month. The interest hereon and, upon presentation and surrender hereof, the
principal hereof are payable in lawful money of the United States of America by check
or draft by American National Bank and Trust Company, St. Paul, Minnesota, as
Bond Registrar, Paying Agent, Transfer Agent and Authenticating Agent, or its
designated successor under the Resolution described herein. For the prompt and
full payment of such principal and interest as the same respectively become due, the
full faith and credit and taxing powers of the City have been and are hereby irrevo-
cably pledged.
The City may elect on February 1, 1999, and on any day thereafter, to prepay
Bonds of this issue maturing on or after February 1, 2000. Redemption may be in
whole or in part of the Bonds subject to prepayment. If redemption is in part, the
particular Bonds to be redeemed shall be selected at the option of the City in such
order as the City shall determine. If only part of the Bonds having a common
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RESOLUTION NO. 92 -14
maturity date are called for prepayment the specific Bonds to be prepaid will be
chosen by the Registrar by lot or in such other manner deemed fair by the
Registrar.. All prepayments shall be at a price of par plus accrued interest.
The City Council has designated the Bonds as "qualified tax exempt obliga-
tions" within the meaning of Section 265 (b) (3) of the Internal Revenue Code of 1986,
as amended (the Code) relating to disallowance of interest expense for financial
institutions and within the $10 million limit allowed by the Code for the calendar year
of issue.
Additional provisions of this Bond are contained on the reverse hereof and
such provisions for all purposes have the same effect as though fully set forth in
this place.
This Bond is not valid or obligatory for any purpose or entitled to any
security or benefit under the Resolution until the Certificate of Authentication
hereon has been executed by the Bond Registrar by manual signature of one of its
authorized representatives.
IN WITNESS WHEREOF, the City of Brooklyn Center, Hennepin County,
Minnesota, by its City Council, has caused this Bond to be executed on its behalf by
the facsimile signatures of the Mayor and City Manager and has caused this Bond to
be dated as of the date set forth below.
Dated:
(Facsimile) (Facsimile)
City Manager Mayor
This is one of the Bonds delivered pursuant to the Resolution mentioned
within.
This Bond is one of an issue in the aggregate principal amount of $4,270,000
all of like original issue date and tenor, except as to number, maturity date, redemp-
tion privilege, and interest rate, all issued pursuant to a resolution adopted by the
City Council on January 13, 1992 (the "Resolution for the purpose of providing
money to refund in advance of maturity and on the Redemption Date, as defined in
the Resolution, a portion of certain general obligation bonds of the City, pursuant
to and in full conformity with the Constitution and laws of the State of Minnesota,
including Minnesota Statutes, Sections 475.67, Subdivision 13, and the City's home
rule charter. The interest hereon is payable until the Redemption Date; primarily
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CITY OF BROOKLYN CENTER,
MINNESOTA
CERTIFICATE OF AUTHENTICATION
By
[Reverse of the Bond]
Authorized Representative
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RESOLUTION NO. 92 -14
out of the Escrow Account established in the City's Refunding Bonds, Series 1992A
Debt Service Fund and after the Redemption Date from tax increments resulting from
increases in the taxable value of real property in a tax increment financing district
in the City, as set forth in the Resolution to which reference is made for a full
statement of rights and powers thereby conferred. The full faith and credit of the
City are irrevocably pledged for payment of this Bond and the City Council has
obligated itself to levy ad valorem taxes on all taxable property in the City in the
event of any deficiency in tax increments pledged, which taxes may be levied without
limitation as to rate or amount. The Bonds of this series are issued only as fully
registered Bonds in denominations of $5,000 or any integral multiple thereof of single
maturities
As provided in the Resolution and subject to certain limitations set forth
therein, this Bond is transferable upon the books of the City at the principal office
of the Bond Registrar, by the registered owner hereof in person or by the owner's
attorney duly authorized in writing upon surrender hereof together with a written
instrument of transfer satisfactory to the Bond Registrar, duly executed by the
registered owner or the owner's attorney; and may also be surrendered in exchange
for Bonds of other authorized denominations Upon such transfer or exchange the
City will cause a new Bond or Bonds to be issued in the name of the transferee or
registered owner, of the same aggregate principal amount, bearing interest at the
same rate and maturing on the same date, subject to reimbursement for any tax, fee
or governmental charge required to be paid with respect to such transfer or
exchange.
The City and the Bond Registrar may deem and treat the person in whose name
this Bond is registered as the absolute owner hereof, whether this Bond is overdue
or not, for the purpose of receiving payment and for all other purposes, and neither
the City nor the Bond Registrar shall be affected by any notice to the contrary.
IT IS HEREBY CERTIFIED, RECITED, COVENANTED AND AGREED that all
acts, conditions and things required by the Constitution and laws of the State of
Minnesota and the City's home rule charter to be done, to exist, to happen and to be
performed preliminary to and in the issuance of this Bond in order to make it a valid
and binding general obligation of the City in accordance with its terms, have been
done, do exist, have happened and have been performed as so required, and that
the issuance of this Bond does not cause the indebtedness of the City to exceed any
constitutional, statutory or charter limitation of indebtedness
(Form of certificate to be printed on the reverse side of each Bond, following
a full copy of the legal opinion.
I certify that the above is a full, true and correct copy of the legal opinion
rendered by bond counsel on the issue of Bonds of the City of Brooklyn Center,
Minnesota, which includes the within Bond, dated as of the date of delivery of and
payment for the Bonds.
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(Facsimile Signature)
City Manager
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RESOLUTION NO. 92 -14
The following abbreviations, when used in the inscription on the face of this
Bond, shall be construed as though they were written out in full according to
applicable laws or regulations:
TEN COM
TEN ENT
as tenants UNIF GIFT MIN ACT Custodian
in common (Cust) (Minor)
as tenants under Uniform Gifts or
by entireties Transfers to Minors
JT TEN as joint tenants with
right of survivorship and
not as tenants in common
Dated:
Act
(State)
Additional abbreviations may also be used though not in the above list.
ASSIGNMENT
For value received, the undersigned hereby sells assigns and transfers unto
the within Bond and all rights
thereunder, and does hereby irrevocably constitute and appoint
attorney to transfer the said Bond on the books kept for registration of the within
Bond, with full power of substitution in the premises.
Notice: The assignor's signature to this assignment must correspond
with the name as it appears upon the face of the within Bond in
every particular, without alteration or any change whatever.
Signature Guaranteed:
Signature (s) must be guaranteed by a national bank or trust company or by a
brokerage firm having a membership in one of the major stock exchanges.
The Bond Registrar will not effect transfer of this Bond unless the information
concerning the assignee requested below is provided.
Name and Address:
31,227307
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(Include information for all joint owners if
this Bond is held by joint account.
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RESOLUTION NO. 92 -14
Please insert social security or other
identifying number of assignee
3.02. The City Manager is authorized and directed to obtain a copy of the
proposed approving legal opinion of Holmes Graven, Chartered, Minneapolis,
Minnesota, which is to be complete except as to dating thereof and cause the opinion
to be printed on each Bond, together with a certificate to be signed by the facsimile
signature of the City Manager in substantially the form set forth in the form of
Bond. The City Manager is authorized and directed to execute the certificate in the
name of the City upon receipt of the opinion and to file the opinion in the City offic-
es.
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Section 4. Bonds: Security: Escrow.
4.01. Funds and Accounts For the convenience and proper administration
of the moneys to be borrowed and repaid on the Bonds and the outstanding principal
amount of the City's General Obligation Tax Increment Bonds, Series 1985A (the
"Refunded Bonds and to provide adequate and specific security for the Purchaser
and holders from time to time of the Bonds and Refunded Bonds, there is hereby
created a special fund to be designated the Refunding Bonds, Series 1992A Debt
Service Fund (the Fund) to be administered and maintained by the Finance Director
as a bookkeeping account separate and apart from all other funds maintained in the
official financial records of the City. The Fund shall be maintained in the manner
herein specified until all of the Refunded Bonds have been paid and until all of the
Bonds and the interest thereon shall have been fully paid There shall be maintained
in the Fund three separate accounts, to be designated the Escrow Account, Debt
Service Account and Rebate Account.
(a) Escrow Account. The Escrow Account shall be maintained as an
Escrow Account (Escrow Account) with American National Bank and Trust
Company, in St. Paul, Minnesota, which is a suitable financial institution
within the State, whose deposits are insured by the Federal Deposit Insurance
Corporation, whose combined capital and surplus is not less than $500,000 and
said financial institution is hereby designated escrow agent (Escrow Agent)
for the Escrow Account. All proceeds of the sale of the Bonds shall be
received by the Escrow Agent and applied to fund the Escrow Account or to
pay costs of issuing the Bonds. Proceeds of the Bonds not used to pay costs
of issuance are hereby irrevocably pledged and appropriated to the Escrow
Account, together with all investment earnings thereon. The Escrow Account
shall be invested in securities maturing or callable at the option of the holder
on such dates and bearing interest at such rates as shall be required to
provide sufficient funds, together with any cash or other funds retained in
the Escrow Account, to pay when due the interest to accrue on each Bond to
and including February 1, 1996 (Redemption Date) and to pay when due on
the Redemption Date the principal amount of each of the Refunded Bonds then
outstanding. From the Escrow Account there shall be paid (i) all interest paid
on, or to be paid on, or to accrue on, the Bonds to and including the
Redemption Date, and (ii) the principal of the Refunded Bonds due by reason
of redemption on the Redemption Date. The Escrow Account shall be
(b) Debt Service Account. To the Debt Service Account there is
hereby pledged and irrevocably appropriated and there shall be credited: (i)
any balance remitted to the City upon the termination of the Escrow
Agreement; (ii) any balance remaining on February 2, 1996, in the Debt
Service Fund created by the City Council resolution authorizing the issuance
and sale of the Refunded Bonds (Prior Resolution) (iii) any collections of all
taxes hereafter levied for the payment of the Bonds and interest thereon; (iv)
all investment earnings on funds in the Debt Service Account: (v) tax
increments resulting from increases in the taxable value of real property in
a tax increment financing district in the City pledged to repayment of the
Refunded Bonds in the Prior Resolution; (vi) accrued interest (if any)
received upon delivery of the Bonds to the extent not required to fund the
Escrow Account; and (vii) any and all other moneys which are properly
available and are appropriated by the City Council to the Debt Service
Account. The amount of any surplus remaining in the Debt Service Account
when the Bonds and interest thereon are paid shall be used as provided in
Minnesota Statutes, Section 475.61, Subdivision 4.
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irrevocably appropriated to the payment of the principal of and interest on the
Bonds until the proceeds of the Bonds therein are applied to prepayment of
the Refunded Bonds. The moneys in the Escrow Account shall be used solely
for the purposes herein set forth and for no other purpose, except that any
surplus in the Escrow Account may be remitted to the City, all in accordance
with the Escrow Agreement (hereafter defined) by and between the City and
the Escrow Agent. Any moneys remitted to the City upon termination of the
Escrow Agreement shall be deposited in the Debt Service Account.
(c) Rebate Account. All money at any time deposited in the Rebate
Account shall be held by the City for payment to the United States Treasury.
All amounts on deposit in the Rebate Account shall be governed by this
Section 4.01(c) unless the City obtains an opinion of Bond Counsel that the
exclusion from gross income of interest on the Bonds will not be adversely
affected for federal income tax purposes if such requirements are not
satisfied. The following requirements shall be satisfied with respect to the
Rebate Account:
(i) Computation. Within 55 days following February 1, 1997
and February 1, 2002, the City shall calculate or cause to be calculated
the amount of rebatable arbitrage, in accordance with Section 148 (f) (2)
of the Code and Section 1.148 -2T of the Rebate Regulations for this
purpose treating each such February 1 as a computation date, within
the meaning of Section 1.148 -8T(b) of the Rebate Regulations (the
"Rebatable Arbitrage The City shall obtain expert advice as to the
amount of the Rebatable Arbitrage to comply with this Section.
(ii) Transfer. Within 55 days after February 1, 1997 and
February 1, 2002, the City shall deposit moneys in the Rebate Account
from any legally available funds, if and to the extent required, so that
the balance in the Rebate Account shall equal the amount of Rebatable
Arbitrage so calculated in accordance with (i) of this subsection (c)
In the event that immediately following the transfer required by the
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4.02. The moneys in the Debt Service Account shall be used solely to pay the
principal of and interest on the Bonds or any other bonds hereafter issued and made
payable from the Fund. No portion of the proceeds of the Bonds shall be used
directly or indirectly to acquire higher yielding investments or to replace funds
which were used directly or indirectly to acquire higher yielding investments,
except (i) for a reasonable temporary period until such proceeds are needed for the
purpose for which the Bonds were issued, and (ii) in addition to the above, in an
amount not greater than the lesser of five percent of the proceeds of the Bonds or
$100,000. To this effect, any proceeds of the Bonds, any sums from time to time
held in the Fund (or any other City account which will be used to pay principal and
interest to become due on the Bonds) in excess of amounts which under the
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previous sentence, the amount then on deposit to the credit of the
Rebate Account exceeds the amount required to be on deposit therein,
the City shall withdraw the excess from the Rebate Account and credit
the excess to the Debt Service Account.
(iii) Payment to the Treasury. The City shall pay to the United
States Treasury, out of amounts in the Rebate Account:
(A) Not later than 60 days after February 1, 1997 and
February 1, 2002, an amount equal to at least 90% of the
Rebatable Arbitrage calculated as of such February 1; and
(B) Not later than 60 days after the payment of all the
Bonds, an amount equal to 100% of the Rebatable Arbitrage
calculated as of the date of payment of all of such bonds, and any
income attributable to the Rebatable Arbitrage, computed in
accordance with Section 148(f) of the Code.
In the event that, prior to the time of any payment required to
be made from the Rebate Account, the amount in the Rebate Account is
not sufficient to make such payment when such payment is due, the
City shall calculate or cause to be calculated the amount of such
deficiency and deposit an amount received from any legally available
source, equal to such deficiency in the Rebate Account prior to the time
such payment is due. Each payment required to be made pursuant to
this subsection (c) shall be made to the Internal Revenue Service
Center, Philadelphia, Pennsylvania 19255 on or before the date on
which payment is due, and shall be accompanied by Interest Revenue
Service Form 8038 -T as prepared by the City, or shall be made in such
other manner as provided under the Code.
(b) Disposition of Unexpended Funds. Any funds remaining in the
Rebate Account after redemption and payment of the Bonds and the payments
described in subsection (c), may be withdrawn by the City and utilized in any
manner by the City.
(c) Survival of Defeasance. Notwithstanding anything in this
Resolution to the contrary, the obligation to comply with the requirements of
this section shall survive the defeasance of the Bonds.
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applicable federal arbitrage regulations may be invested without regard as to yield
shall not be invested at a yield in excess of the applicable yield restrictions imposed
by the arbitrage regulations on such investments after taking into account any
applicable temporary periods or minor portion made available under the federal
arbitrage regulations. In addition, the proceeds of the Bonds and money in the
Fund shall not be invested in obligations or deposits issued by, guaranteed by or
insured by the United States or any agency or instrumentality thereof if and to the
extent that such investment would cause the Bonds to be federally guaranteed within
the meaning of Section 149(b) of the Internal Revenue Code of 1986, as amended (the
Code)
4.03. General Obligation Pledge. For the prompt and full payment of the
principal and interest on the Bonds, as the same respectively become due, the full
faith, credit and taxing powers of the City shall be and are hereby irrevocably
pledged. If the balance in the Escrow Account or Debt Service Account is ever
insufficient to pay all principal and interest then due on the Bonds and any other
bonds payable therefrom, the deficiency shall be promptly paid out of monies in the
general fund of the City which are available for such purpose, and such general
fund may be reimbursed with or without interest from the Escrow Account or Debt
Service Account when a sufficient balance is available therein.
4.04. It is determined that estimated collection of tax increments for the
payment of principal and interest on the Bonds after the Redemption Date will
produce at least five percent in excess of the amount needed to meet when due, the
principal and interest payments on the Bonds and that no tax levy is needed at this
time.
4.05. Filing. The City Manager is authorized and directed to file a certified
copy of this resolution with the Director of Property Taxation of Hennepin County
and to obtain the certificate required by Section 475.63 of the Act.
4.06. Prior Resolution Pledges. The pledges and covenants of the City made
by the Prior Resolution relating to the tax increments and improvements financed by
the Bonds and the Refunded Bonds are restated and confirmed in all respects. The
provisions of the Prior Resolution are hereby supplemented to the extent necessary
to give full effect to the provisions of this resolution.
Section 5. Refunding: Findings: Redemption of Refunded Bonds.
5.01. As of the date of delivery of and payment for the Bonds the proceeds
of the Bonds, in the amount of $4,231,570, plus accrued interest on the Bonds less
necessary expenses of the issuance of the Bonds (Proceeds), together with other
funds (Funds) in the amount of $249.83 are hereby pledged and appropriated and
shall be deposited in the Escrow Account.
5.02. It is hereby found and determined that the Proceeds and Funds available
and appropriated to the Escrow Account will be sufficient, together with the
permitted earnings on the investment of the Escrow Account, to pay at maturity or
redemption all of the principal of and redemption premium (if any) on the Refunded
Bonds.
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RESOLUTION NO. 92 -14
5.03. Securities purchased from the monies in the Escrow Account shall be
limited to securities specified in Minnesota Statutes, Section 475.67, Subdivision 8.
Securities purchased for the Escrow Account shall be purchased simultaneously with
the delivery of and payment for the Bonds. The Mayor and City Manager are
authorized and directed to purchase such securities
5.04. The Refunded Bonds maturing on February 1, 1997 and thereafter shall
be redeemed and prepaid on the Redemption Date. The Refunded Bonds shall be
redeemed and prepaid in accordance with their terms and in accordance with the
terms and conditions set forth in the form of Notice of Call for Redemption attached
hereto as Attachment A which terms and conditions are hereby approved and
incorporated herein by reference.
5.05. Escrow Agreement On or prior to the delivery of the Refunding Bonds,
the Mayor and the City Manager are hereby authorized and directed to execute on
behalf of the City an escrow agreement (Escrow Agreement) with the Escrow Agent
in substantially the form now on file with the City Manager. All essential terms and
conditions of the Escrow Agreement including payment by the City of reasonable
charges for the services of the Escrow Agent, are hereby approved and adopted and
made a part of this resolution, and the City covenants that it will promptly enforce
all provisions thereof in the event of default thereunder by the Escrow Agent.
5.06. Defeasance. When all Bonds and all interest thereon, have been
discharged as provided in this paragraph, all pledges, covenants and other rights
granted by this resolution to the holders of the Bonds shall cease, except that the
pledge of the full faith and credit of the City for the prompt and full payment of the
principal of and interest on the Bonds shall remain in full force and effect. The City
may discharge all Bonds which are due on any date by depositing with the Registrar
on or before that date a sum sufficient for the payment thereof in full; if any Bond
should not be paid when due, it may nevertheless be discharged by depositing with
the Registrar a sum sufficient for the payment thereof in full with interest accrued
tot he date of such deposit. The City may also at any time discharge and defease the
Bonds in their entirety by complying with the provisions of Minnesota Statutes,
Section 475.67, except that the funds deposited in escrow in accordance with said
provisions may (to the extent permitted by law) but need not be, in whole or in part,
proceeds of bonds as therein provided without the consent of any Bondholders
6.01. The officers of the City are authorized and directed to prepare and
furnish to the Purchaser and to the attorneys approving the Bonds, certified copies
of proceedings and records of the City relating to the Bonds and to the financial
condition and affairs of the City, and such other certificates, affidavits and
transcripts as may be required to show the facts within their knowledge or as shown
by the books and records in their custody and under their control, relating to the
validity and marketability of the Bonds and such instruments, including any
heretofore furnished, shall be deemed representations of the City as to the facts
stated therein.
6.02. The Mayor and City Manager are hereby authorized and directed to
certify that they have examined the Official Statement prepared and circulated in
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Section 6. Authentication of Transcript.
RESOLUTION NO. 92 -14
connection with the issuance and sale of the Bonds and that to the best of their
knowledge and belief the Official Statement is a complete and accurate representation
of the facts and representations made therein as of the date of the Official Statement.
Section 7. Tax Covenant.
7.01. The City covenants and agrees with the holders from time to time of the
Bonds that it will not take or permit to be taken by any of its officers, employees or
agents any action which would cause the interest on the Bonds to become subject to
taxation under the Internal Revenue Code of 1954 (the "1954 Code as in effect
immediately prior to enactment of the Tax Reform Act of 1986 (the "Tax Reform
Act and as applicable to the Bonds by virtue of Section 1313(b) of the Tax Reform
Act (the "Transitional Rule or under the provisions of the Internal Revenue Code
of 1986 (the "Code made applicable to the Bonds by the Transitional Rule, and
applicable Treasury Regulations, and that it will take or cause its officers,
employees or agents to take, all affirmative action within its power that may be
necessary to ensure that such interest will not become subject to taxation under the
1954 Code, the Code and applicable Treasury Regulations, as applicable to the
Bonds.
7.02. (a) The City will comply with requirements necessary under the 1954
Code and the Code to establish and maintain the exclusion from gross income of the
interest on the Bonds under Section 103 of the 1954 Code, and provisions of the Code
made applicable by the Transitional Rule, including without limitation requirements
relating to temporary periods for investments, limitations on amounts invested at a
yield greater than the yield on the Bonds, and the rebate of excess investment
earnings to the United States
(b) The City will comply with the requirements of Section 148 of the Code
with respect to the rebate of certain arbitrage earnings to the United States of
America.
7.03. The City further covenants not to use the proceeds of the Bonds or to
cause or permit them or any of them to be used, in such a manner as to cause the
Bonds to be "industrial development bonds" within the meaning of Section 103 of the
1954 Code.
7.04. In order to qualify the Bonds as "qualified tax exempt obligations"
within the meaning of Section 265(b)(3) of the Code, the City makes the following
factual statements and representations:
(a) the Refunded Bonds were issed before August 8, 1986, and were
not industrial development bonds under the Internal Revenue Code of 1954,
as in effect immediately prior to enactment of the Tax Reform Act of 1986;
(b) the City hereby designates the Bonds as "qualified tax exempt
obligations" for purposes of Section 265(b)(3) of the Code;
(c) the reasonably anticipated amount of tax exempt obligations
(other than private activity bonds, treating the Bonds and any qualified
501(c)(3) bonds as not being private activity bonds) which will be issued by
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RESOLUTION NO. 92 -14
connection with the issuance and sale of the Bonds and that to the best of their
knowledge and belief the Official Statement is a complete and accurate representation
of the facts and representations made therein as of the date of the Official Statement.
Section 7. Tax Covenant.
7.01. The City covenants and agrees with the holders from time to time of the
Bonds that it will not take or permit to be taken by any of its officers, employees or
agents any action which would cause the interest on the Bonds to become subject to
taxation under the Internal Revenue Code of 1954 (the "1954 Code as in effect
immediately prior to enactment of the Tax Reform Act of 1986 (the "Tax Reform
Act and as applicable to the Bonds by virtue of Section 1313(b) of the Tax Reform
Act (the "Transitional Rule or under the provisions of the Internal Revenue Code
of 1986 (the "Code made applicable to the Bonds by the Transitional Rule, and
applicable Treasury Regulations, and that it will take or cause its officers,
employees or agents to take, all affirmative action within its power that may be
necessary to ensure that such interest will not become subject to taxation under the
1954 Code, the Code and applicable Treasury Regulations, as applicable to the
Bonds.
7.02. (a) The City will comply with requirements necessary under the 1954
Code and the Code to establish and maintain the exclusion from gross income of the
interest on the Bonds under Section 103 of the 1954 Code, and provisions of the Code
made applicable by the Transitional Rule, including without limitation requirements
relating to temporary periods for investments, limitations on amounts invested at a
yield greater than the yield on the Bonds, and the rebate of excess investment
earnings to the United States.
(b) The City will comply with the requirements of Section 148 of the Code
with respect to the rebate of certain arbitrage earnings to the United States of
America.
7.03. The City further covenants not to use the proceeds of the Bonds or to
cause or permit them or any of them to be used, in such a manner as to cause the
Bonds to be "industrial development bonds" within the meaning of Section 103 of the
1954 Code.
7.04. In order to qualify the Bonds as "qualified tax exempt obligations"
within the meaning of Section 265 (b) (3) of the Code, the City makes the following
factual statements and representations:
(a) the Refunded Bonds were issed before August 8, 1986, and were
not industrial development bonds under the Internal Revenue Code of 1954,
as in effect immediately prior to enactment of the Tax Reform Act of 1986;
(b) the City hereby designates the Bonds as "qualified tax exempt
obligations" for purposes of Section 265(b)(3) of the Code;
(c) the reasonably anticipated amount of tax exempt obligations
(other than private activity bonds, treating the Bonds and any qualified
501(c) (3) bonds as not being private activity bonds) which will be issued by
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RESOLUTION NO. 92 -14
the City (and all subordinate entities of the City) during calendar year 1992
will not exceed $10,000,000; and
(d) not more than $10,000,000 of obligations issued by the City
during calendar year 1992 have been or will be designated for purposes of
Section 265 (b) (3) of the Code.
7.05. The City shall use its best efforts to comply with any federal procedural
requirements which may apply in order to effectuate the designations made by this
section.
PaCig
Deputy Clerk
The motion for the adoption of the foregoing resolution was duly
seconded by member Dave Rosene and upon vote being
taken thereon, the following voted in favor thereof:
Todd Paulson, Celia Scott, Jerry Pedlar, Dave Rosene, and Philip Cohen;
and the following voted against the same: none,
whereupon said resolution was declared duly passed and adopted.
ATTEST:
January 13, 1992
Date Todd Paulson, Mayor
1
NOTICE IS HEREBY GIVEN that, by order of the City Council of the City of
Brooklyn Center, Hennepin County, Minnesota (the "City there have been called
for redemption and prepayment on
all outstanding bonds of the City designated as General Obligation Tax Increment
Bonds, Series 1985A, originally dated as of December 1, 1985, having stated
maturity dates of February 1 in the years 1997 through 2003, both inclusive,
totalling $4,180,000 in principal amount, and with the following CUSIP numbers:
The bonds are being called at a price of par plus accrued interest to February 1,
1996, on which date all interest on said bonds will cease to accrue. Holders of the
bonds hereby called for redemption are requested to present their bonds for payment
at the main office of Norwest Bank Minnesota, National Association, in the City of
Minneapolis, Minnesota, on or before February 1, 1996.
Dated: 19
Further Information:
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February 1, 1996
NOTICE OF CALL FOR REDEMPTION
$5,250,000 GENERAL OBLIGATION
TAX INCREMENT BONDS, SERIES 1985A
CITY OF BROOKLYN CENTER
HENNEPIN COUNTY, MINNESOTA
BY ORDER OF THE CITY COUNCIL
By
City Manager
City of Brooklyn Center,
Minnesota
ATTACHMENT A
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STATE OF MINNESOTA
COUNTY OF HENNEPIN
CITY OF BROOKLN CENTER
I, the undersigned, being the duly qualified and acting City Manager of the
City of Brooklyn Center, Hennepin County, Minnesota, do hereby certify that I have
carefully compared the attached and foregoing extract of minutes of a regular
meeting of the City Council of the City held on January 13, 1992 with the original
minutes on file in my office and the extract is a full, true and correct copy of the
minutes insofar as they relate to the issuance and sale of $4,270,000 General
Obligation Tax Increment Refunding Bonds, Series 1992A of the City.
WITNESS My hand officially as such City Manager and the corporate seal of the
City this day of
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(SEAL)
SS.
1992.
'City M Erna
Brooklyn
i nter, Minnesota