91-043 RES
Resolution No. 91- 43
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A RESOLUTION OF THE CITY OF ELK RIVER, SHERBURNE COUNTY,
MINNESOTA, DECLARING THE INTENTION OF THE CITY TO REIMBURSE
CERTAIN EXPENDITURES MADE BY THE CITY IN CONNECTION WITH
THE CONSTRUCTION OF A CITY HALL AND LAW ENFORCEMENT
FACILITY FROM THE PROCEEDS OF AN ISSUE OF TAX-EXEMPT BONDS.
BE IT RESOLVED by the City Council of the City of Elk River
(the City), as follows:
Section 1. Findings. It is hereby found and declared
that:
1.1) The Elk River Economic Development Authority (the
"Authority") intends to issue its City Hall and Law Enforcement
Facility Revenue Bonds (City of Elk River, Minnesota, Lease
Purchase Obligation) Series 1991 (the "Bonds"), in the
approximate amount of $2,400,000. The Bonds will be issued on
or after September 8, 1991.
1.2) The proceeds of the Bonds will be used to fund the
construction of a city hall and law enforcement facility (the
"Facility") in the City, to pay a portion of the cost of
issuing the Bonds, and to reimburse the City for certain
expenditures made by the City in connection with the Facility
before the Bonds were issued (the "Expenditures").
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1.3) The Authority will own the Facility and the land on
which it is located. The City will lease the facility from the
Authority pursuant to a lease purchase agreement (the "Lease").
The Authority will pledge Lease revenues to the repayment of
the Bonds.
1.4) The United States Treasury has published Proposed
Treasury Regulations S 1.103-17 (the "Regulations") limiting
the types of expenditures that can be reimbursed with bond
proceeds and specifying the procedure that must be followed to
qualify expenditures for reimbursement from bond proceeds.
1.5) The Regulations apply to issuers of reimbursement
bonds. The Regulations define the term "issuer" to include
conduit borrowers to whom the actual issuer of the
reimbursement bonds has loaned the bond proceeds. The
Authority, as the issuer of the Bonds, will loan the Bond
proceeds to the City.
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1.6) According to the Regulations, an expenditure made
before bond issuance may not be reimbursed from bond proceeds
unless the issuer officially declares its intention to
reimburse the expenditure with the proceeds of a borrowing.
The declaration must be made in writing and may be made by the
the governing body of the issuer.
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Section 2. Declaration of Intent. The City declares, as
of the date of this resolution:
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2.1) The Facility will be a 22,000 square foot city hall
and law enforcement building.
2.2) The City expects to advance revenues from its general
fund or other reserves for certain expenditures to be made in
connection with the Facility.
2.3) The City intends to reimburse itself, from the
proceeds of debt the interest on which is excludable from gross
income under section 103 of the Internal Revenue Code of 1986,
for expenditures made by the City before issuance of the Bonds
in connection with the construction of the Facility.
2.4) Revenues received by the Authority from the City
pursuant to the Lease are the expected source of funds for
payment of debt service on the Bonds.
Section 3. Miscellaneous.
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3.1) Availability of This Resolution. This resolution
will be reasonably available for inspection by the general
public. It will be available for inspection at the Elk River
City Hall continuously during the City's normal business hours
on every business day of the period beginning the earlier of
ten (10) days after the date of enactment of this resolution or
the date of issue of the Bonds, and ending on, and including,
the date of issue of the Bonds.
Section 4. Execution Date of Resolution. This Resolution
shall be in full force and effect from and after its passage.
Adopted by the City Council on ~ 4- ~a: ~,) /1
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[SEAL] //;L-1iftJ/-;:? tft~d- " /
Mayor
ATTEST:
s4~ a ~"~1
City Clerk
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LAS:B09a
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[SEAL]
J~4~~
City Clerk ~
STATE OF MINNESOTA
COUNTY OF SHERBURNE
CITY OF ELK RIVER
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I, the undersigned, being the duly qualified and acting
City Clerk of the City of Elk River, Minnesota, or an
appropriate official of said City authorized to execute
documents on behalf of said City Clerk, 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, true, and complete transcript of the minutes of
a meeting of the City Council of said City duly called and held
on the date therein indicated, insofar as such minutes relate
to the declaration of the intention of the City to reimburse
certain expenditures made by the City in connection with the
construction of a city hall and law enforcement facility from
tit the proceeds of the Elk River Economic Development Authority's
City Hall and Law Enforcement Facility Revenue Bonds (City of
Elk River, Minnesota, Lease Purchase Obligation) Series 1991.
WITNESS my hand and seal this -if day of /4-' 1991.
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LAS:B09a
3.