HomeMy WebLinkAboutResolution 107-92 RESOLUTION NO. 107-92
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
ATASCADERO, CALIFORNIA, PROVIDING FOR THE ISSUANCE
OF 1992-93 TAX AND REVENUE ANTICIPATION NOTES
WHEREAS, in accordance with Article 7.6 of
Chapter 4, Part 1, Division 2, Title 5 of the Government Code
of the State of California (the Code) , entitled "Temporary
Borrowing, " the City Council of the City of Atascadero
California (the "City Council") , intends to issue 1992-93 Tax
and Revenue Anticipation Notes (the "Notes") of the City of
Atascadero, California (the "City") , in an aggregate principal.
amount of not to exceed $3, 000,000; and
WHEREAS, the City Council hereby finds and
determines that the City needs to borrow funds in an amount
not to exceed $3,000,000 in fiscal year 1992-93 for authorized
purposes of the City and the City Council intends to authorize
for that purpose the issuance of, and offer for sale, tax and
revenue anticipation notes of the City in an aggregate
principal amount of not to exceed $3,000,000 (the "Notes")
pursuant to the cited provisions of the Code to be applied for
any purposes for which the City is authorized to expend
moneys; and
WHEREAS, the Notes may bear interest not exceeding
twelve percent (12%) per annum, as permitted by Section 53531
of- the Code, notwithstanding Section 53584 of' the Code; and
WHEREAS, the Notes will not be outstanding after the
period ending 13 months from the date on which the Notes are
issued and will not be issued in an amount greater than the
maximum anticipated cumulative cash flow deficit of the City
to be financed by the anticipated tax or other revenue sources
for which such taxes or other revenues are anticipated and
during which such Notes are outstanding, all as provided. in
Treasury Regulation 1.103-14(c) under the Internal Revenue
Code of 1954, as amended (together with the Internal Revenue
Code of 1986, as- amended, the "Tax Code") ; and
WHEREAS, the City hereby designates its City
Treasurer (the "Treasurer") to serve, as fiscal agent, paying
agent and as agent for the City in matters, reiating to the
Pledged Revenues (defined below) ; and
WHEREAS, Bank of America, NT&SA (the "Underwriter")
has submitted to the City an offer to purchase all of said
i
Resolution No. 107-92
Page 2
Notes at a discount to be established prior to execution of a
Contract of Purchase (the "Contract of Purchase") , and the
City Council desires to have the Underwriter purchase the
Notes on the terms to be stated therein;
NOW, THEREFORE, the City Council of the City of
Atascadero hereby resolves as follows:
Section 1. Authorization of Issuance of Notes;
Terms Thereof. Subject to the conditions set forth in
Section 6 below, the City Council hereby determines to and
shall issue an aggregate principal amount of not to exceed
$3, 000,000 of its 1992-93 Tax and Revenue Anticipation Notes
(the "Notes") ; to be numbered from 1 consecutively upwards in
order of issuance; to be in the denominations of $5,000 or any
integral multiple thereof, as directed by the Underwriter; to
be dated the date of delivery thereof; to mature (without
option of prior redemption) on the date and in the amounts
stated in the Notes, such maturity date to be no more than 364
days from the date of delivery thereof nor more than 13 months
after the date on which the Notes are issued; and to bear
interest, payable at maturity and computed on a 30-day
month/360-day year basis, at the rate determined at the time
of sale thereof to the Underwriter, but not in excess of
twelve percent (12%) per annum. Both the principal of and the
interest on the Notes shall be payable, but only upon
surrender thereof, in lawful money of the United States of
America in accordance with the provisions of Section 2 hereof.
Section 2. Form of Notes. The Notes will be
delivered in book-entry-only form by appointing the Depository
Trust Company ("DTC") , 55 Water Street, 19th Floor, New York,
New York 10041, to act as securities depository for the
Notes. A single Note substantially in the form of Exhibit A
hereto, representing all of the outstanding Notes, will be
executed and, on the day prior to closing, delivered to DTC.
There shall be printed on the reverse of or attached to each
Note the legal opinion of Buchalter, Nemer, Fields & Younger
respecting the validity of the Notes and exclusion of the
interest thereon from gross income for federal income tax
purposes and the exemption of such interest from State of
California personal income taxes. Upon closing, the City
shall notify DTC at which time DTC (in accordance with the
Letter of Representations defined below) will credit the
account of the Underwriter, and process, the book-entry
deliveries. to the accounts of the subsequent purchasers of
interests- in the Notes. The single Note will be lodged with
DTC until maturity of the Notes. On the date of maturity of
the Notes, the- Treasurer shall remit to DTC sufficient funds
to pay all outstanding principal and interest due with respect
to the Notes.
Resolution No. 107-92
Page 3
The City Manager and the Treasurer are hereby
instructed to take all action necessary in order to qualify
the Notes with DTC for book-entry-only issuance, including
entering into a Letter of Representations with DTC (the
"Letter of Representations") setting forth the terms and
conditions of, and procedures for the book-entry-only form of
issuance and, with the assistance of the Underwriter, the
completion of and delivery to DTC's Underwriting Department of
the requisite Eligibility Questionnaire in the form required
by DTC not later than ten (10) business days prior to closing.
DTC shall act as clearing agent with respect to the
payment of principal and interest on the Notes to the
subsequent purchasers thereof.
Section 3. Deposit of Note Proceeds. The moneys
representing the proceeds of sale of the Notes shall be
deposited into the City's general fund. Following such
deposit, said proceeds shall be withdrawn and expended by the
City for any lawful purpose for which the City is authorized
to expend moneys, including, but not limited to, current
expenses, capital expenditures and the discharge of any
obligation of indebtedness of the City.
Section 4. Payment of Notes.
(A) Source of Payment. The principal amount of the
Notes, together with the interest thereon, shall be payable
from taxes, income, revenue, cash receipts and other moneys
which are received by the City during fiscal year 1992-93 and
which are available- therefor. Pursuant to Section 53857 of
the Code, the Notes shall be the general obligations of the
City, and to the extent the Notes are not paid from the
Pledged Revenuer identified below, the Notes shall be paid
with interest thereon from any other moneys of the City
lawfully available therefor, as provided in this Resolution of
the City Council and otherwise by law.
(B) Pledged Revenues. As security for the payment
of principal of and interest on the Notes, by this Resolution,
the City hereby pledges an amount equal to fifty percent (50%)
of the principal amount of the Notes from the first
unrestricted revenues received by the City during the month
ending April 30, 1993; an amount equal to thirty percent (30%)
of the principal amount of the Notes from the first
unrestricted revenues received by the City during the month
ending May 31, 1993; and an amount equal to twenty percent
(20%) of the principal amount of the Notes, plus an amount
sufficient to pay interest on the- Notes, from the first unre-
stricted revenues received by the City in the month ending
June 30, 1993 (the "Pledged Revenues") . The. term
Resolution No. 107-92
Page 4
"unrestricted revenues" shall mean taxes, income, revenue,
cash receipts and other moneys of the City, as provided in
Section 53856 of the Code, which are intended as receipts for
the general fund of the City and which are generally available
for the payment of current expenses and other obligations of
the City. There is hereby established and created the special
fund designated in paragraph (C) below, to be maintained by
the Treasurer in the name and on behalf of the City, into
which the Treasurer shall promptly deposit all Pledged
Revenues of the City when and as received, without further
permission of or instruction by the City Council. From the
dates of receipt by the Treasurer of any Pledged Revenues, the
City shall have no right, title or interest therein, and the
Treasurer shall have the sole right of withdrawal from the
Repayment Fund hereinafter established for the purposes
described in this Resolution.
The principal of the Notes and the interest thereon
shall be a first lien and charge against and shall be payable
from the first moneys received by the City constituting such
Pledged Revenues, as provided by law.
In the event there are insufficient unrestricted
revenues received by the City to permit the deposit into the
Repayment Fund (as hereinafter defined) of the City of the
full amount of Pledged Revenues required hereunder to be
deposited from unrestricted revenues in a given month, then
the amount of any deficiency shall be satisfied and made up
from the first additional moneys of the City received and
lawfully available for the repayment of the Notes and the
interest thereon.
(C) Deposit of Pledged RRavenues in Repayment Fund.
The Pledged Revenues for the City shall be held by the
Treasurer in a special fund designated as the "City of
Atascadero, California, 1992-93 Tax and Revenue Anticipation
Notes Repayment Fund" (herein called the "Repayment Fund") ,
and applied as directed in this Resolution. Moneys: placed in
the Repayment Fund shall be for the sole benefit of the
holders of the Notes, and until the Notes and all interest
thereon are paid in full or until provision has been made for
the payment of the Notes at maturity with interest to such
date, the moneys in the Repayment Fund shall be applied only
for the purposes for which the Repayment Fund was created.
(D)- Disbursement and Investment of MQ2Ys in-
Repayment
nRRepayment Fund. From the date this Resolution takes effect,
all Pledged Revenues shall, when received, be deposited into
the Repayment. Fund. After such date as the amount of the
Pledged Revenues deposited in the Repayment Fund shall be
sufficient to pay in full the- principal of and interest on the
Resolution No. 107-92
Page 5
Notes, when due, any moneys in excess of such amount remaining
in or accruing to the Repayment Fund shall be transferred to
the general fund of the City. On the maturity date of the
Notes, moneys on deposit in the Repayment Fund shall be used,
to the extent necessary, to pay the principal of and interest
on the Notes.
Moneys in the Repayment Fund, to the greatest extent
possible, shall be invested in investment securities by the
Treasurer, as permitted by applicable California law, as now
in effect and as it may be amended, modified or supplemented
from time to time.
Section 5. - xecution of Notes. The Treasurer is
directed to cause to be lithographed, printed or engraved a
sufficient number of blank Notes of suitable quality, showing
on their face the interest rate(s) applicable thereto. The
Treasurer, or any designated deputy thereof, is hereby
authorized to sign the Notes manually, and the City Manager is
hereby authorized to sign the Notes manually or by facsimile
signature and the City Clerk is hereby authorized to
countersign the Note manually or by use of his or her
facsimile signature and said City Clerk is hereby authorized
to affix the seal of the City thereto by facsimile impression
thereof, and said officers are hereby authorized to cause the
blank spaces on the form of Notes to be filled in prior to
initial delivery as may be appropriate.
Section 6. Approval of Coact of Purchase. The
City Manager is hereby authorized to execute and deliver a
Contract of Purchase, in the form to be delivered by the
Underwriter on such terms as the City Manager may approve,
such approval to be conclusively evidenced by his execution
and delivery thereof; provided, however, that the maximum
effective interest rate on the Notes shall not exceed four
percent (4%) per annum and the discount which the City Manager
may approve: shall not exceed two percent (2%) of the par
amount of the Notes. The City Manager is further authorized
to determine the maximum principal amount of Notes to be
specified in the Contract of Purchase for sale by the City,
not to exceed $3,00O,000, and to enter into and execute the
Contract of Purchase with the Underwriter, if the conditions
set forth in this Resolution are satisfied.
Section 7. Delivery of Notes. The City Manager is
hereby authorized and directed to deliver the Notes to
Underwriter upon payment therefor in accordance with the
Contract of Purchase. All actions heretofore taken with
respect to the sale and issuance of the Notes are hereby
approved, confirmed -and ratified, and the City Manager is
hereby authorized and directed, for and in the name and on
Resolution No. 107-92
Page 6
behalf of the City, to do any and all things and take any and
all actions and execute and deliver any and all certificates,
agreements and other documents, including but not limited to
those described in the Contract of Purchase, which may be
deemed necessary or advisable in order to consummate the
lawful issuance and delivery of the Notes in accordance with
this Resolution.
Section S. Bond Counsel. The law firm of
Buchalter, Nemer, Fields & Younger, a Professional
Corporation, Los Angeles, California, is hereby appointed as
Bond Counsel for the issuance of the Notes.
Section 9. Approval of Preliminary official
Statement and Official Statement. The Underwriter is hereby
authorized to prepare a Preliminary and a Final Official
Statement to be used in connection with the offering and sale
of the Notes and the City Manager is hereby authorized to
approve the Official Statement, such approval to be
conclusively evidenced by his execution thereof for and on
behalf of the City.
Section 10. Rebate Exception. The City intends to
qualify under the "small governmental unit" exception of
Section 148(f) (4) (C) of the Tax Code to be exempt from the
rebate requirements of Section 148 (f) (2) of the Tax Code, and,
therefore, the aggregate face amount of all tax-exempt
obligations (other than private activity bonds) issued by the
City (and all subordinate entities thereof) during the 1992
calendar year, which is the calendar year in which the Notes
are issued, is not reasonably expected to exceed $5,000,000.
Section 11. Bank Oualification. The City Council
specifically finds, determines and declares that the Notes are
designated to be "qualified tax-exempt obligations* for
purposes of Section 165(b) (3) of the Tax Code. In connection
with this designation, the City Council hereby represents that
it intends to issue less than $10,000,000 in tax-exempt
obligations for calendar year 1992, including the Notes.
Resolution No. 107-92
Page 7
Section 12. This Resolution shall take effect
immediately upon its adoption by the City Council, and the City
Clerk shall certify the vote adopting this resolution.
On motion by Councilperson Kudlac and seconded by
Councilperson Luna , the foregoing Resolution is hereby
adopted in its entirety on the following roll call vote:
AYES: Councilmembers Bewley,- Kudlac, Luna and Mayor Nimmo
NOES: None
ABSENT: Councilmember Borgeson
ADOPTED: October 27, 1992
ATTEST: CITY OF ATASCADERO
By:-A
LEE RABOIN-, Cary Clerk ROBERT P. NIMMO, Mayor
APPROVED AS TO FORM:
AR ER R. MOT ON, City Attorney
RESOLUTION No. 107-92
EXHIBIT "A..
Page 1
EXHIBIT A
CITY OF ATASCADERO
COUNTY OF SAN LUIS OBISPO
STATE OF CALIFORNIA
1992-93 TAX AND REVENUE ANTICIPATION NOTE
Dated Date: Maturity Date:
November _, 1992 November —, 1992
Principal Amount:
CUSIP:
FOR VALUE RECEIVED, the City of Atascadero, San Luis
Obispo County, California ("City") , acknowledges itself
indebted to and promises to pay to CEDE & CO. , or registered
assigns, at the office of the Treasurer of the City the
principal sum of DOLLARS ($ ) , in
lawful money of the United States of America, on November
1993, together with interest thereon at the rate of
percent ( %) per annum computed on a 30-day month/360-day year
basis, in lawful money of the United States of America from
the date hereof until payment in full of said principal sum.
Both the principal of and interest on this note shall be
payable only upon surrender of this note at the office of the
Treasurer of the City as the note shall fall due; provided,
however, that no interest shall be payable for any period
after maturity during which the holder hereof fails properly
to present this note for payment.
It is hereby certified, recited and declared that
this is one of an authorized issue of notes in the aggregate
principal amount of dollars ($_r_) ,
all of like date, tenor and effect, made, executed and given
pursuant to and by authority of a resolution duly passed and
adopted on October 27, 1992, by the City Council of the City
of Atascadero, under and by authority of Article 7.6
(commencing with Section 53850) of Chapter 4, Part 1, Division
2, Title 5, California Government Code, and that all acts,
conditons. and things required to exist, happen and be
performed precedent to and in the issuance of this note have
existed, happened and been performed in regular and due time,
form and manner as required by law, and that this note,
together with all other indebtedness and obligations of the
City, does not exceed any limit prescribed by the Constitution
or laws of the State of California.
The principal amount of the notes, together with the
interest thereon, shall be payable-, from taxes, income,
RESOLUTION NO. 107-92
EXHIBIT "A"
Page 2
revenue, cash receipts and other moneys which are received by
the City during fiscal year 1992-93. As security for the
payment of the principal of and interest on the notes, the
City has pledged an amount equal to fifty percent (50%) of the
principal amount of the Notes from the first unrestricted
revenues received by the City in the month ending April 30,
1993; an amount equal to thirty percent (30%) of the principal
amount of the notes from the first unrestricted revenues
received by the City in the month ending May 31, 1993; and an
amount equal to twenty percent (20%) of the principal amount
of the notes plus an amount sufficient to pay interest on the
notes, from the first unrestricted revenues of the City to be
. received in the month ending June 30, 1993 (such pledged
amounts being hereinafter called the "Pledged Revenues") , and
the principal of the notes and the interest thereon shall be
payable from the Pledged Revenues, and to the extent not so
paid shall be paid from any other moneys of the city lawfully
available therefor.
Unless this note is presented by an authorized
representative of DTC to the City or its agent for
registration of transfer, exchange or payment, any Note issued
will be registered in the name of Cede & Co. or such other
name as requested by an authorized representative of DTC and
any payment is made to Cede & Co. , ANY TRANSFER, PLEDGE OR
OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS
WRONGFUL SINCE THE REGISTERED OWNER HEREOF, CEDE. & CO. , HAS AN
INTEREST HEREIN.
IN WITNESS WHEREOF, the City Manager and the City
Treasurer of the City of Atascadero, California, have
executed this Note and have caused it to be countersigned by
RESOLUTION NO.107-92
EXHIBIT "A"
Page 3
the City Clerk, which signatures may be facsimile signatures,
except that one of such signatures shall be manual and have
caused a facsimile of its official seal to be printed hereon
as of this day of November, 1992.
By
C1 Manager
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Y01911 City Treasurer
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Counersigned:
By
City Clerk