5.3. SR 12-22-2003MEMORANDUM
Item # '5.3.*
TO:
Mayor and City Council
FROM:
Lori Johnson, Finance Director
DATE:
December 22, 2003
SUBJECT:
Consider Resolution Calling for Redemption of Outstanding General
Obligation Sewer Revenue Bonds, Series 1994B, Dated June I, 1994
and General Obligation Tax Increment Bonds, Series 1994D, Dated
July I, 1994
The attached resolution calls for the prepayment of sewer revenue and library tax increment bonds.
Whenever possible, bonds are either re£manced or called (prepaid) to save interest costs or to
restructure debt to better fit cash flows or upcoming bonding needs. These issues are being called
because there is sufficient cash in their respective funds allowing for a savings in interest expense.
There is currently $660,000 outstanding on the 1994B Sewer Revenue bonds that have a scheduled
maturity of February 1, 2009. The interest rates on this issue range from 5.4 to 5.8 percent. There is
adequate cash available in the sewer fund to prepay this issue and still leave enough for any
emergency repairs or capital outlay items that may be needed. The upcoming improvements
including the digester cover and head works will most likely be bonded but at a lower interest rate
than this existing debt. The interest savings by calling the 1994B bond is $99,880, excluding interest
earnings on the cash that would be used to make these payments through maturity in 2009.
The series 1994D Tax Increment bonds funded a portion of the library expansion. There is currently
$105,000 remaining on this issue that has a f'mal maturity of February 1, 2007. Because landfill
surcharge revenues have come in much higher than anticipated and additional tax increment funds
were available, there is enough cash in the library fund to prepay this issue. There will still be funds
available in the hbrary fund if an opportunity to purchase additional land for future expansion
presents itself. The interest savings by calling this issue is $9,552.50, excluding any interest that
would have been earned on the cash until maturity in 2007.
Action Requested
City Council is asked to consider the attached resolution calling for the redemption of outstanding
General Obligation Sewer Revenue Bonds, Series 1994B, dated June 1, 1994 and General Obligation
Tax Increment Bonds, Series 1994D, dated July 1, 1994.
S:~Council~Lori~2003~ sewerandtaxincrerncntbonds.doc
EXTRACT OF MINUTES OF MEETING
CITY COUNCIL OF THE
CITY OF ELK RIVER, MINNESOTA
Pursuant to due call and notice thereof, a regular meeting of the City Council of the City of Elk River,
Minnesota, was duly called and held at City Hall in Elk River, Minnesota, on Monday, December 22, 2003.
The following members were present:
and the following members were absent:
Member
introduced the following resolution and moved its adoption:
Resolution No. 03-
RESOLUTION CALLING FOR REDEMPTION OF OUTSTANDING:
GENERAL OBLIGATION SEWER REVENUE BONDS, SERIES 1994B, DATED JUNE 1, 1994
GENERAL OBLIGATION TAX INCREMENT BONDS, SERIES 1994D, DATED JULY 1, 1994
WHEREAS, the City Council of the City of Elk River, Minnesota, issued on behalf of the City of Elk
River, Minnesota $1,280,000 General Obligation Sewer Revenue Bonds, Series 1994B, dated June 1, 1994
(the "1994B Bonds"), of which $660,000 still remains outstanding; and
WHEREAS, the City Council of the City of Elk River, Minnesota, issued on behalf of the City of Elk
River, Minnesota $255,000 General Obligation Tax Increment Bonds, Series 1994D, dated July 1, 1994 (the
"1994D Bonds"), of which $105,000 still remains outstanding; and
WHEREAS, all of the1994B Bonds maturing in the years 2005 through 2009, inclusive, are subject to
redemption and prepayment at the option of the City on February 1, 2004, and on any date thereafter at a
price of par, plus accrued interest to the date of redemption, all as provided in the resolution adopted by the
City Council of the City of Elk River, Minnesota on May 23, 1994, authorizing the issuance of the1994B Bonds
(the "May 1994 Resolution"); and
WHEREAS, all of the1994D Bonds maturing in the years 2005 through 2007, inclusive, are subject to
redemption and prepayment at the option of the City on February 1,2004 and on any date thereafter at a price
of par plus accrued interest to the date of redemption, all as provided in the resolution adopted by the City
Council of the City of Elk River, Minnesota on June 27, 1994, authorizing the issuance of the 1994D Bonds
(the" June 1994 Resolution"); and
WHEREAS, the City Council of the City of Elk River, Minnesota deems it desirable and in the best
interests of the City of Elk River to call those bonds maturing in the years 2005 through 2009, inclusive,
totaling $565,000 in principal amount, on February 1,2004, in accordance with the May 1994 Resolution; and
WHEREAS, the City Council of the City of Elk River, Minnesota deems it desirable and in the best
interests of the City of Elk River to call those bonds maturing in the years 2005 through 2007, inclusive,
totaling $80,000 in principal amount, on February 1,2004, in accordance with the June 1994 Resolution; and
follows:
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River, Minnesota, as
(1)
All of the 1994B Bonds maturing in the years 2005 through 2009, inclusive, totaling $565,000
in principal amount shall be redeemed and prepaid on February 1,2004, at par, plus accrued
interest.
All of the 1994D Bonds maturing in the years 2005 through 2007, inclusive, totaling $80,000
in principal amount shall be redeemed and prepaid on February 1,2004, at par, plus accrued
interest
(2)
The City Clerk of the City of Elk River, Minnesota is hereby authorized and directed to give
mailed notice of call, prior to February 1, 2004, for the 1994B Bonds, to the Bond
Registrar/Paying Agent, U.S. Bank National Association (formerly First Trust National
Association), in St. Paul, Minnesota, and to all holders of the Bonds. Said notice shall be
substantially in the form shown as Exhibit A.
The City Clerk of the City of Elk River, Minnesota is hereby authorized and directed to give
mailed notice of call, prior to February 1, 2004, for the 1994D Bonds, to the Bond
Registrar/Paying Agent, U.S. Bank National Association (formerly First Trust National
Association), in St. Paul, Minnesota, and to all holders of the Bonds. Said notice shall be
substantially in the form shown as Exhibit B.
(3)
The City Clerk of the City of Elk River is hereby authorized and directed to deposit with the
Bond Registrar/Paying Agent of the 1994B Bonds, U.S. Bank National Association (formerly
First Trust National Association), prior to the call date of February 1,2004, sufficient funds to
pay all principal and interest due on the Bonds as of the call date.
The City Clerk of the City of Elk River is hereby authorized and directed to deposit with the
Bond Registrar/Paying Agent of the 1994D Bonds, U.S. Bank National Association (formerly
First Trust National Association), prior to the call date of February 1,2004, sufficient funds to
pay all principal and interest due on the Bonds as of the call date.
The motion for the adoption of the foregoing resolution was duly seconded by Member
and upon a vote being taken thereon, the following voted in favor thereof:
and the following voted against the same:
whereupon said resolution was declared duly passed and adopted.
Mayor
City Clerk
STATE OF MINNESOTA
COUNTY OF SHERBURNE
CITY OF ELK RIVER
I, the undersigned, being the duly qualified and City Clerk of the City of Elk River, Minnesota (the
"City"), 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 Monday, December 22, 2003, 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 redemption
of certain General Obligation Sewer Revenue Bonds, Series 1994B and General Obligation Tax Increment
Bonds, Series 1994D, of the City.
WITNESS My hand as City Clerk and the official seal of the City this 22® day of December, 2003.
City Clerk
City of Elk River, Minnesota
(SEAL)
EXHIBIT A
NOTICE OF REDEMPTION
General Obligation Sewer Revenue Bonds, Series 1994B
Dated June 1, 1994
City of Elk River, Minnesota
NOTICE IS HEREBY GIVEN that by order of the City Council of the City of Elk River, Minnesota,
there have been called for redemption and prepayment on
February 1,2004
the following outstanding bonds of the City designated as General Obligation Sewer Revenue
Bonds, Series 1994B, dated June 1, 1994:
Maturity Date Principal Amount Interest Rate CUSIP Number*
February 1, 2005 $100,000 5.40% 287407 SH4
February 1, 2006 105,000 5.50% 287407 S J0
February 1, 2007 115,000 5.60% 287407 SK7
February 1, 2008 120,000 5.70% 287407 SL5
February 1, 2009 125,000 5.80% 287407 SM3
The bonds are being called at a price of 100% of their principal amount plus accrued interest to
February 1, 2004, on which date they will cease to bear interest. Holders of such bonds hereby
called for redemption should present their Bonds for payment to U.S. Bank National Association
(formerly First Trust National Association) at the address below, on or before February 1,2004.
If by Mail
If by Hand or Overniqht Mail
U.S. Bank National Association
Corporate Trust Department
P.O. Box 64111
St. Paul, MN 55164-0111
U.S. Bank National Association
U.S. Bank Trust Center
Bond Drop Window, 1st Floor
60 Livingston Avenue
St. Paul, Minnesota, MN 55107
It is recommended that you mail your bonds registered or certified mail to guard against loss.
BY ORDER OF THE CITY COUNCIL
CITY OF ELK RIVER, MINNESOTA
Is~
Dated: December 22, 2003
Important Notice: In compliance with the Economic Growth and Tax Relief Reconciliation Act of
2001, federal backup withholding tax will be withheld at the applicable backup withholding rate in
effect at the time the payment by the redeeming institutions if they are not provided with your
social security number or federal employer identification number, properly certified. This
requirement is fulfilled by submitting a W-9 Form, which November be obtained at a bank or
other financial institution.
*Neither the City nor the Bond Registrar/Paying Agent shall be responsible for the selection of or
use of the CUSIP number, and no representation is made as to its correctness indicated in the
Notice of Redemption. CUSIP numbers are included solely for the convenience of the Holders.
EXHIBIT B
NOTICE OF REDEMPTION
General Obligation Tax Increment Bonds, Series 1994D
Dated July 1, 1994
City of Elk River, Minnesota
NOTICE IS HEREBY GIVEN that by order of the City Council of the City of Elk River, Minnesota,
there have been called for redemption and prepayment on
February 1,2004
the following outstanding bonds of the City designated as General Obligation Tax Increment Bonds,
Series 1994D, dated July 1, 1994:
Maturity Date Principal Amount Interest Rate CUSIP Number*
February 1,2005
February 1,2006
February 1,2007
$25,000 5.65% 287407 TNO
25,000 5.75% 287407 TP5
30,000 5.85% 287407 TQ3
The bonds are being called at a price of 100% of their principal amount plus accrued interest to
February 1, 2004, on which date they will cease to bear interest. Holders of such bonds hereby
called for redemption should present their Bonds for payment to U.S. Bank National Association
(formerly First Trust National Association) at the address below, on or before February 1,2004.
If by Mail
If by Hand or Overnight Mail
U.S. Bank National Association
Corporate Trust Department
P.O. Box 64111
St. Paul, MN 55164-0111
U.S. Bank National Association
U.S. Bank Trust Center
Bond Drop Window, 1st Floor
60 Livingston Avenue
St. Paul, Minnesota, MN 55107
It is recommended that you mail your bonds registered or certified mail to guard against loss.
BY ORDER OF THE CITY COUNCIL
CITY OF ELK RIVER, MINNESOTA
Isl
Dated: December 22, 2003
Important Notice: In compliance with the Economic Growth and Tax Relief Reconciliation Act of
2001, federal backup withholding tax will be withheld at the applicable backup withholding rate in
effect at the time the payment by the redeeming institutions if they are not provided with your
social security number or federal employer identification number, properly certified. This
requirement is fulfilled by submitting a W-9 Form, which November be obtained at a bank or
other financial institution.
*Neither the City nor the Bond Registrar/Paying Agent shall be responsible for the selection of or
use of the CUSIP number, and no representation is made as to its correctness indicated in the
Notice of Redemption. CUSIP numbers are included solely for the convenience of the Holders.