HomeMy WebLinkAbout2018-105Extract of Minutes of Meeting of the
City Council of the City of Lake Elmo
Washington County, Minnesota
Pursuant to due call and notice thereof, a regular meeting of the City Council of the City
of Lake Elmo, Minnesota, was duly held in the City Hall in the City on Tuesday, September 18,
2018, commencing at 7:00 o'clock P.M.
The following members were present: T' A Meelm�r,�
MD-41 ()Vws oA
� i A
[N-er, RAO, Lun4ye/Yj aAld, 0950a,
and the following were absent: Nby-,&
The Mayor announced that the next order of business was consideration of a proposal for
the purchase of a $940,000 General Obligation Equipment Certificate of Indebtedness, Series
2018A of the City.
The City Administrator presented the offer from Lake Elmo Bank to purchase the
Certificate that had been submitted to the City pursuant to Council direction.
0
After due consideration of the proposal, Catinei4i*ember NWC PUW*bvffitroduccd
I
the following resolution, and moved its adoption:
536168e2 JSB LA515-53
RESOLUTION NO. 2018-105
A RESOLUTION AWARDING THE SALE OF A GENERAL
OBLIGATION EQUIPMENT CERTIFICATE OF INDEBTEDNESS,
SERIES 2018A, IN THE ORIGINAL AGGREGATE PRINCIPAL
AMOUNT OF $940,000; FIXING ITS FORM AND SPECIFICATIONS;
DIRECTING ITS EXECUTION AND DELIVERY; AND PROVIDING
FOR ITS PAYMENT
NOW THEREFORE BE IT RESOLVED By the City Council of the City of Lake Elmo,
Washington County, Minnesota (the "City") as follows:
Section 1. Sale of Certificate.
1,01. Authorization.
(a) The City 'is authorized by Minnesota Statutes, Minnesota Statutes, Sections
412,301 (the "Act") to issue its general obligation equipment certificates of
indebtedness on such terms and in such manner as the City determines to finance
the acquisition of certain items of capital equipment, which is expected to include
a fire engine and a dump truck (the "Equipment"), subject to certain limitations
contained in the Act.
(b) It is necessary and expedient to the sound financial management of the affairs of
the City to issue a $940,000 General Obligation Equipment Certificate of
Indebtedness, Series 2018A (the "Certificate") pursuant to the Act to provide
financing for the acquisition of the Equipment.
(c) As required by the Act, (i) the expected useful life of the Equipment is or will be
at least as long as the term of the Certificate; and (ii) the principal amount of the
Certificate will not exceed 0.25 percent of the estimated market value of taxable
property in the City for taxes payable in 2018, which is the market value as last
finally equalized.
(d) The City is authorized to negotiate the sale of the Certificate pursuant to an
exception under Minnesota Statutes, Section 475.60, subdivision 2(a) for up to
$1 200,000 of obligations in a 12-month period, which the City has determined it
will not exceed. The actions of the City staff and financial advisers in negotiating
the sale of the Certificate are ratified and confirmed in all aspects.
Section 2. Details of Certificate,
2.01. Purchase of Certificate. The offer of Lake Elmo Bank (the "Purchaser") to
purchase the Certificate is found to be a reasonable offer and is accepted, the proposal being to
purchase the Certificate at a price of $940,000, plus accrued interest to date of delivery, for a
Certificate bearing interest at the rate of 2.700% per annum.
536168v2 JSB LA515-53 2
2.02, Terms and Principal Amount of the Certificate. The City will forthwith issue and
sell the Certificate pursuant to the Act to the Purchaser in the total principal amount of $940,000.
The Certificate will be originally dated the date of delivery, in the denomination of the entire
principal amount thereof, and maturing serially on February 1, in the years and amounts as
follows:
Year
Amount
Year
Amount
2020
$90,000
2026
$110,000
2021
$95,000
2027
$115,000
2022
$100,000
2028
$115,000
2023
$100,000
2024
$1051000
2025
$110,000
Notwithstanding the foregoing, if the Certificates bear interest at more than one interest
rate, a separate Certificate will be issued for each maturity.
2.03. Optional Redemption. The City may elect on any date to prepay the principal
amount of the Certificate or any portion thereof. Redemption may be in whole or in part and if
in part, at the option of the City and in such manner as the City will determine. Prepayments will
be at a price of par plus accrued interest.
Section 3. Registrations.
3.01. Registered Form. The Certificate will be issued as a single typewritten certificate,
numbered R-1, only in fully registered form. The interest thereon and, upon surrender of each
Certificate, the principal amount thereof, will be payable by check or draft issued by the
Registrar described herein.
3.02. Dates-, Interest Payment Dates. The Certificate will be dated as of the last interest
payment date preceding the date of authentication to which interest on the Certificate 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 the Certificate
will 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 the Certificate will be dated as of the date of original issue.
The interest on the Certificate will be payable on February I and August I of each year,
commencing August 1, 2019 to the registered owner of record as of the close of business on the
15th day of the immediately preceding month, whether or not that day is a business day.
3.03. Registration. The City appoints the City Clerk as registrar, transfer agent,
authenticating agent and paying agent (the "Registrar"). The effect of registration and the rights
and duties of the City and the Registrar with respect thereto will be as follows:
536168v2 JSB LAS 15-53 3
(a) Re_.gister, The Registrar will keep a register in which the Registrar will
provide for the registration of ownership of the Certificate and the registration of
transfers and exchanges of the Certificate entitled to be registered, transferred or
exchanged.
(b) Transfer of Certificate. Upon surrender for transfer of the Certificate 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 deliver, in the name of the designated transferee or transferees, one or more new
Certificates of a like aggregate principal amount and maturity, as requested by the
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 that
interest payment date.
(c) Exchange of Certificate. Whenever the Certificate is surrendered by the
registered owner for exchange the Registrar will deliver one or more new Certificates of a
like aggregate principal amount and maturity as requested by the registered owner or the
owner's attorney in writing.
(d) Cancellation. Upon transfer or exchange the Certificate will be
surrendered and promptly cancelled by the Registrar and thereafter disposed of as
directed by the City.
(e) hnprgper or Unauthorized Transfer. When the Certificate is presented to
the Registrar for transfer, the Registrar may refuse to transfer the same until it is satisfied
that the endorsement on such Certificate 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 the Certificate is at any time registered in the register as the absolute
owner of the Certificate, whether the Certificate will be overdue or not, for the purpose of
receiving payment of, or on account of, the principal of and interest on the Certificate and
for all other purposes, and all such payments so made to any such registered owner or
upon the owner's order will be valid and effectual to satisfy and discharge the liability
upon the Certificate to the extent of the sum or sums so paid.
(g) Taxes, Fees and Charges, The Registrar may impose a charge upon the
owner thereof for every transfer or exchange of the Certificate sufficient to reimburse the
Registrar for any tax, fee or other governmental charge required to be paid with respect to
such transfer or exchange.
(h) Mutilated, Lost, Stolen or Destroyed Certificate. In case the Certificate
becomes mutilated or is destroyed, stolen or lost, the Registrar will deliver a new
536168v2 JSIB IA515-53 4
Certificate of like amount, number, maturity date and tenor in exchange and substitution
for and upon cancellation of such mutilated Certificate or in lieu of and in substitution for
any such Certificate 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
Certificate destroyed, stolen or lost, upon filing with the Registrar of evidence
satisfactory to the Registrar that such Certificate was destroyed, stolen or lost, and of the
ownership thereof, and upon furnishing to the Registrar an appropriate certificate or
indemnity in form, substance and amount satisfactory to the Registrar, in which both the
City and the Registrar will be named as obligees. Upon surrender to the Registrar, the
Certificate will be cancelled by the Registrar and evidence of such cancellation will be
given to the City. If the mutilated, destroyed, stolen or lost Certificate has already
matured or been called for redemption in accordance with its terms it will not be
necessary to issue a new Certificate prior to payment.
(i) Redgmptio . In the event any installment of principal on the Certificate is
called for redemption, notice 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 the Certificate at
the address shown on the registration books kept by the Registrar and by publishing the
notice if required by law. Failure to give notice by publication or by mail to any
registered owner, or any defect therein, will not affect the validity of the proceedings for
the redemption of installment of principal of the Certificate. Upon redemption, the
installment of principal on the Certificate so redeemed 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.
3.04. Execution and Delivery. The Certificate will be prepared under the direction of
the City Clerk and will be executed on behalf of the City by the signatures of the Mayor and the
City Clerk. In case any officer whose signature appears on the Certificate will cease to be such
officer before the delivery of the Certificate, such signature will nevertheless be valid and
sufficient for all purposes, the same as if the officer had remained in office until delivery. When
the Certificate have been so prepared, executed, the City Clerk will deliver the same to the
Purchaser thereof upon payment of the purchase price and the Purchaser will not be obligated to
see to the application of the purchase price.
Section 4.
4.01. Form of Certificate. The Certificate will be printed or typewritten in substantially
the form attached hereto as Exhibit A.
4.02. Approving Legal Opinion. The City Clerk is authorized and directed to obtain a
copy of the proposed approving legal opinion of Kennedy & Graven, Chartered, Minneapolis,
Minnesota, which will be complete except as to dating thereof and to cause the opinion to be printed
on or accompany the Certificate.
Section 5. PaMcnt: Security.
536168v2 JSB LA515-53 5
5.01. CavitalFund. There is hereby created a Capital Fund to which the proceeds of the
Certificate shall be credited less any amounts credited to the Debt Service Fund. From the
Capital Fund, there shall be paid all costs of issuing the Certificate and all costs and expenses of
the acquisition of the Equipment, including all costs incniTed and to be incurred of the kind
authorized in Minnesota Statutes, Section 475.65; and the moneys in said account shall be used
for no other purpose except as otherwise provided by law.
5.02 Debt Service Fund. The Certificate is payable from the General Obligation
Equipment Certificate of Indebtedness, Series 2018A Debt Service Fund (the "Debt Service
Fund") hereby created, and the proceeds of the ad valorem taxes hereinafter levied described in
Section 5.03 are pledged to the Debt Service Fund. If a payment of principal or interest on the
Certificate becomes due when there is not sufficient money in the Debt Service Fund to pay the
same, the City Finance Director will pay such principal or interest from the general fund of the
City, and the general fund may be reimbursed for those advances out of the proceeds of the taxes
levied by this resolution, when collected.
5.03. Pledge of Taxes. For the purpose of paying the principal of and interest on the
Certificate, there is levied a direct annual irrepealable ad valorem tax upon all of the taxable
property in the City, which will be spread upon the tax rolls and collected with and as part of
other general taxes of the City (the "Taxes"). Such Taxes will be credited to the Debt Service
Fund above provided and will be in the years and amounts set forth in Exhibit B.
5.04. Certification to County Auditor as to Debt Service Fund Amount. It is
determined that the estimated collection of the foregoing Taxes will produce at least 5% in
excess of the amount needed to meet when due, the principal and interest payments on the
Certificate. The tax levy herein provided is irrepealable until the Certificate is paid, provided
that at the time the City makes its annual tax levies, the City Finance Director may certify to the
County Auditor of Washington County the amount available in the Debt Service Fund to pay
principal and interest due during the ensuing year, and the County Auditor will thereupon reduce
the levy collectible during such year by the amount so certified.
5.05. Count y Auditor's Certificate as to Registratio . The City Clerk is authorized and
directed to file a certified copy of this resolution with the County Auditor of Washington County
and to obtain the certificate required by Minnesota Statutes, Section 475.63.
536168v2 JSB LAS 15-53 6
Section 6. Tax Covenants.
6.01. General Tax Exemption Covenant. The City covenants and agrees with the
holder from time to time of the Certificate 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 Certificate to
become subject to taxation under the Internal Revenue Code of 1986, as amended (the "Code"),
and the Treasury Regulations promulgated thereunder, in effect at the time of such actions, 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 Code and applicable Treasury Regulations, as presently existing or as hereafter
amended and made applicable to the Certificate,
6.02. Rebate. (a) The City will comply with requirements necessary under the Code to
establish and maintain the exclusion from gross income of the interest on the Certificate under
Section 103 of the Code, including without limitation requirements relating to temporary periods
for investments, limitations on amounts invested at a yield greater than the yield on the
Certificate, and the rebate of excess investment earnings to the United States, if the Certificates
(together with other obligations reasonably expected to be issued in calendar year 2018) exceed
the small issuer exception amount of $5,000,000.
(b) For purposes of qualifying for the small issuer exception to the federal arbitrage
rebate requirements, the City finds, determines and declares that the aggregate face amount of all
tax-exempt bonds (other than private activity bonds) issued by the City (and all subordinate
entities of the City) during the calendar year in which the Certificate is issued and outstanding at
one time is not reasonably expected to exceed $5,000,000, all within the meaning of Section
.148(f)(4)(D) of the Code.
6.03. Private Activity Bond Status. The City further covenants not to use the proceeds
of the Certificate or the Equipment or to cause or permit them to be used, in such a manner as to
cause the Certificate to be a "private activity bond" within the meaning of Sections 103 and 141
through 150 of the Code,
6.04. Qualified Tax -Exempt Obligations. In order to qualify the Certificate as a
"qualified tax-exempt obligation" within the meaning of Section 265(b)(3) of the Code, the City
makes the following factual statements and representations:
(a) the Certificate is not a "private activity bonds" as defined in Section 141
of the Code;
(b) the City hereby designates the Certificate as a "qualified tax-exempt
obligations" for purposes of Section 265(b)(3) of the Code;
(e) the reasonably anticipated amount of tax-exempt obligations (other than
private activity bonds that are not qualified 501 (c)(3) bonds) which will be issued by the
City (and all subordinate entities of the City) during calendar year 2018 will not exceed
$10,000,000; and
536168v2 JSB LA515-53 7
(d) not more than $10,000,000 of obligations issued by the City during
calendar year 2018 have been designated for purposes of Section 265(b)(3) of the Code.
6.05. Procedural Requirements. The City will use its best efforts to comply with any
federal procedural requirements which may apply in order to effectuate the designations made by
this section.
Section 7. Authentication ofTranscript.
7.01. Transcript. The officers of the City are hereby authorized and directed to prepare
and furnish to the Purchaser and to the attorneys approving the Certificate, certified copies of
proceedings and records of the City relating to the Certificate 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 Certificate and such
instruments, including any heretofore furnished, will be deemed representations of the City as to
the facts stated therein,
7.02. Certification as to No Official Statement. It is determined that no comprehensive
Official Statement or offering material has been prepared or circulated by the City in connection
with the sale of the Certificate and that the City is relying on the investment representation of the
Purchaser in an investment letter of even date now on file with the City Clerk.
Section 8. No Continuing Disclosure. Because the Certificate is in a principal
amount less than $1,000,000, the City will not enter into any undertaking to provide continuing
disclosure of any kind with respect to the Certificate.
Section 9. Defeasance. When the Certificate and all interest thereon, has been
discharged as provided in this section, all pledges, covenants and other rights granted by this
resolution to the holder of the Certificate will 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 Certificate will
remain in full force and effect. The City may discharge the Certificate which is due on any date by
depositing with the Registrar on or before that date a sum sufficient for the payment thereof in full.
If the Certificate should not be paid when due, it may nevertheless be discharged by depositing with
the Registrar a sung sufficient for the payment thereof in fall with interest accrued to the date of such
deposit. The motion for adoption was duly seconded by-Getn''-=Tubei P4&5 Y1 , and,
upon vote being taken thereon, the following members voted in favor:
and the following voted against:
whereupon said resolution was declared duly passed and adopted.
536168v2 JSB ILA515-53 8
STATE OF MINNESOTA
COUNTY OF WASHINGTON
CITY OF LAKE ELMO
1, the undersigned, being the duly qualified and acting Clerk of the City of Lake Elmo,
Washington County, Minnesota, do hereby certify that I have carefully compared the attached
and foregoing extract of minutes of a special meeting of the City Council held on Thursday,
September 18, 2018, 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 a $940,000
General Obligation Equipment Certificate of Indebtedness, Series 2018A of the City,
WITNESS My hand of the City this .%4`dayof St �A% 2018,
-LW I
Citerk
Lake Elmo, Minnesota
536168v2 JSB LA515-53
No. R-1 $940,000
UNITED STATES OF AMERICA
STATE OF MINNESOTA
COUNTY OF WASHINGTON
CITY OF LAKE ELMO
GENERAL OBLIGATION EQUIPMENT CERTIFICATE OF INDEBTEDNESS,
SERIES 2018A
Interest MaturityDate of CUSIP
RateOriginal Issue
2.70% February 1, 2028 October 15, 2018
Registered Owner: Lake Elmo Bank
The City of Lake Elmo, Minnesota, a duly organized and existing municipal corporation in
Washington County, Minnesota (the "City"), acknowledges itself to be indebted and for value
received hereby promises to pay to the Registered Owner, or registered assigns, the principal
sum of $940,000 on February 1 in the years and installment amounts as follows:
Year
Amount
Year
Amount
2020
$90,000
2026
$110,000
2021
$95,000
2027
$115,000
2022
$10%000
2028
$115,000
2023
$100,000
2024
$105,000
2025
$110,000
with interest thereon from the date hereof at the annual rate specified above (calculated on the
basis of a 360 day year of twelve 30 day months), payable February 1 and August l in each year,
commencing August 1, 2019, to the person in whose name this Bond is registered at the close of
business on the 15th day (whether or not a business day) of the immediately preceding month.
The interest hereon and the principal installments hereof are payable in lawful money of the
United States of America by check or draft by the City Clerk, as .Registrar, Authenticating Agent
and Paying 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 irrevocably pledged.
The City may elect on any date to prepay all or a. portion of the principal amount of this
Certificate. Redemption may be in whole or in part and if in part, at the option of the City and in
A-1
such manner as the City will determine. Prepayments will be at a price of par plus accrued
interest.
This Certificate is in the aggregate principal amount of $940,000 issued pursuant to a
resolution adopted by the City Council on September t8,20t8 (the "Resolution"), for the
purpose of providing money to finance various items of capital equipment, pursuant to and in full
conformity with the Constitution and laws of the State of Minnesota, including Minnesota
Statutes, Chapter 475 and Section 412.301, and the principal hereof and interest hereon are
payable from ad valorem taxes, as set forth in the Resolution to which reference is made for a
full statement of rights and powers thereby conferred. The fall faith and credit of the City are
irrevocably pledged for payment of this Certificate and the City Council has obligated itself to
levy additional ad valorem taxes on all taxable property, which taxes may be levied without
limitation as to rate or amount.
As provided in the Resolution and subject to certain limitations set forth therein, this
Certificate is transferable upon the books of the City at the principal office of the 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 Registrar, duly
executed by the registered owner or the owner's attorney; and may also be surrendered in
exchange for a Certificate of another authorized denomination. Upon such transfer or exchange
the City will cause a new Certificate or Certificates 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 Council has designated this Certificate a "qualified tax exempt obligation"
within the meaning of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended
(the "Code"),
The City and the Registrar may deem and treat the person in whose name this Certificate
is registered as the absolute owner hereof, whether this Certificate is overdue or not, for the
purpose of receiving payment and for all other purposes, and neither the City nor the Registrar
will 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 to be
done, to exist, to happen and to be performed preliminary to and in the issuance of this
Certificate 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 Certificate does not cause the indebtedness of the City to exceed any
constitutional, or statutory limitation of indebtedness.
IN WITNESS WHEREOF, the City of Lake Elmo, Washington County, Minnesota, by
its City Council, has caused this Certificate to be executed on its behalf by the facsimile or
manual signatures of the Mayor and City Clerk and has caused this Certificate to be dated as of
the date set forth below.
A-2
Wated: , 201*
(do not sign (do not sign
City Clerk Mayor
REGISTRATION PROVISIONS
The ownership of the unpaid balance of the within Certificate is registered in the register
of the City Clerk, in the name of the person last listed below.
Signature of
Date of Registration ftgistered Owner city Clerk
Lake Elmo Bank
2018 Federal ID: #
A-3
1 *114 IV I I
YEAR * TAX LEVY
2019
0
2020
128,995.65
2021
123,847.50
2022
126,404.25
2023
123,569.25
2024
125,984.25
2025
128,257.50
2026
125,139,00
2027
127,270.50
2028
124,010.25
* Year tax levy collected,
w
COUNTY AUDITOR'S
CERTIFICATE AS TO
TAX LEVY AND
REGISTRATION
L the undersigned County Auditor of Washington County, Minnesota, hereby certify that
a resolution adopted by the City Council of the City of Lake Elmo, Minnesota, on September
18, 2018, levying taxes for the payment of a General Obligation Equipment Certificate of
Indebtedness, Series 2018A, in the amount of $940,000, dated October 15, 2018, has been filed
in my office and said obligation has been registered on the register of obligations in my office
and that such tax has been levied as required by law.
WITNESS My hand and official seal this
(SEAL)
day of , 2018.
County Auditor
Washington County, Minnesota
Deputy