HomeMy WebLinkAbout09-144RESOLUTION NO. 2009-144
A RESOLUTION EXPRESSING THE INTENT OF THE BOARD
OF COUNTY COMMISSIONERS OF ST. LUCIE COUNTY,
FLORIDA, TO PROCEED WITH THE ACQUISITION AND
CONSTRUCTION OF ROAD IMPROVEMENTS, WATER
IMPROVEMENTS AND SEWER IMPROVEMENTS WITHIN
NORTH LENNARD ROAD MSSUS 1, 2 AND 3,
RESPECTIVELY; AUTHORIZING DECLARATIONS OF
OFFICIAL INTENT UNDER U.S. TREASURY REGULATIONS
WITH RESPECT TO REIMBURSEMENTS FROM NOTE AND
BOND PROCEEDS FOR SUCH PROJECTS; AUTHORIZING
CERTAIN OFFICIALS OF THE COUNTY TO REQUEST
CONSTRUCTION BIDS FOR EACH MSBU PROJECT AND TO
TAKE SUCH OTHER APPROPRIATE ACTION NECESSARY
TO SECURE SUCH BIDS; PROVIDING AN EFFECTIVE DATE
Whereas, the Board finds it in the best interest of the County and its citizens to consider
proceeding with the acquisition and construction of improvements within North Lennard Road
MSBUs 1, 2 and 3, for road improvements, water improvements and sewer improvements,
respectively (the "North Lennard Road Projects"); and
Whereas, United States Treasury Regulations prescribe conditions under which proceeds
of bonds, notes or other obligations used to reimburse advances made for certain expenditures for
projects, such as the North Lennard Road Projects, paid before the issuance of such obligations,
will be deemed to be expended (or properly allocated to expenditures) for purposes of Sections 103
and 141-150 of the Internal Revenue Code of 1986, so that upon such reimbursement the proceeds
so used will not further be subject to requirements or restrictions under those sections of the
Internal Revenue Code; and
Whereas, those Regulations require that there be a Declaration of Official Intent not later
than 60 days following payment of the expenditure e~cpected to be reimbursed from proceeds of
such obligations, and that the reimbursement occur wifihin prescribed time periods after the
expenditure is paid or after the property is placed in service; and
Whereas, the Board wishes to take steps for compliance with those Regulations;
Now, Therefore, be it resolved by the Soard of County Coxrunissioners of St. Lucie County,
Florida (the "County") as follows:
Section 1. Definitions. The following definitions apply to the terms used herein:
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"Authorized Officer" means the County Administrator or any person designated for the
purpose by the County Administrator.
"Bonds' means and includes bonds, notes, certificates and other obligations included in the
meaning of "bonds" under Section 150 of the Internal Revenue Code of 1986.
"Declaration of Official Intent" means a declaration of intent, in substantially the form
attached hereto as Exhibit A, and in the manner and time contemplated in the Reimbursement
Regulations, that the advances for expenditures referred to therein are reasonably expected to be
reimbursed from the proceeds of Reimbursement Bonds to be issued after those expenditures are
paid.
"Reimbursement" or "reimburse" means the restoration to the County of money
temporarily advanced from its other funds and spent for capital expenditures (and certain other
types of expenditures qualifying under the Reimbursement Regulations, including any issuance
costs for Reimbursement Bonds) before the issuance of the Reimbursement Bonds, evidenced in
writing by an allocation on the books and records of the County that shows the use of the proceeds
of the Reimbursement Bonds to restore the money advanced for the original expenditure.
"Reimbursement" or "reimburse" generally does not include the refunding or retiring of Bonds
previously issued and sold to, or borrowings from, unrelated entities.
"Reimbursement Bonds" means Bonds the proceeds of which are to be used for
reimbursement of such capital or other qualifying expenditures paid before issuance of the Bonds.
"Reimbursement Regulations' means Treasury Regulations Section 1.150-2 and any
amendments thereto ar superseding regulations, whether in proposed, temporary ar final form, as
at the time applicable, prescribing conditions under which the proceeds of Reimbursement Bonds
when allocated or applied to a reimbursement will be treated as expended for all or any purposes
of Sections 103 and 141 to 150 of the Internal Revenue Code.
Section 2. Expression of Intent to Proceed; Authorizing Requests for Construction Bids.
The Board hereby expresses its intent to proceed with the construction of the acquisition and
construction of each of the projects proposed by County staff for the (a) road improvements to
North Lennard Road1 MSBU; (b) water improvements for North Lennard Road2 MSSU; and (c)
sewer improvements for North Lennard Road3 MSBU (collectively, the "North Lennard Road
Projects").
The County Administrator is hereby directed to proceed to prepare requests for
construction bids for each of the North Lennard Road Projects, in form and content not
inconsistent with each of such projects, and take such other action necessary or desirable to obtain
such proposals for the North Lennard Road Projects.
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Section 3. Authorization and Requirement of Declarations of Official Intent. The
Authorized Officer is authorized to prepare and sign Declarations of Official Intent with respect to
the capital and other expenditures for the North Lennard Road Projects to which the
Reimbursement Regulations apply (and including any costs of issuance of the Reimbursement
Bonds) to be made from money temporarily available and which are reasonably expected to be
reimbursed (in accordance with applicable aufihorizations, policies and practices) from the
proceeds of Reirnbursement Bonds, to make appropriate reimbursement and timely allocations
from the proceeds of the Reimbursement Sonds to reimburse such prior expenditures, and to take
any other actions as may be appropriate, all at the times and in the manner required under the
Reimbursement Regulations to satisfy the requirements for the reimbursement to be treated as an
expenditure of such proceeds for purposes of Sections 103 and 141 to 150 of the Internal Revenue
Code of 1986. No advance from any fund or account or order for payment may be made for
expenditures (other than expenditures excepted from such requirement under the Reimbursement
Regulations) that are to be reimbursed subsequently from proceeds of Reimbursement Bonds
unless a Declaration of Official Intent with respect thereto is made within the time required by the
Reimbursement Regulations.
Section 4. Open Meeting. The Board finds and determines that all formal actions of the
Board concerning and relating to the adoption of this Resolution were taken in an open meeting of
the Board and that all deliberations of the Board and of any committees that resulted in those
formal actions were in meetings open to the public in compliance with the law.
Section 5. Severability of Invalid Provisions. If any one or more of the covenants,
agreements ar provisions of this Resolution should be held to be contrary to any express provision
of law or to be contrary to the policy of express law, though not expressly prohibited, or to be
against public policy, or should for any reason whatsoever be held invalid, then such covenants,
agreements, or provisions shall be null and void and shall be deerned separate from the remaining
covenants, agreements, or provisions of, and in no way affect the validity of, all the other
provisions of this Resolution.
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Section 6. Repealing Clause. All resolutions of the Board, or parts thereof, in conflict with
the provisions of this resolution are to the extent of such conflict hereby superseded and repealed.
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Passed and Adopted this~i day of May 2009, at a regular meeting duly called and
held.
ST. LUCIE COUNTY, FLORIDA
(SEAL)
Chair, Board of Cou C issioners
A'TTEST:
'f th Circuit Court,
x-officio Clerk of the Board
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APPROVED AS TO FORM AND
EXHIBIT A
DECLARATION OF OFFICIAL INTENT
For Reimbursement of Expenditures from Bonds/Notes
This is a Declaration of Official Intent under U.S. Treasury Regulations for purposes of
Sections 103 and 141 to 150 of the Internal Revenue Code of 1986 (the Intemal Revenue Code).
L The County declares that it reasonably expects that the expenditures described in 2. will be
reimbursed with the proceeds of bonds (as defined in Section 150 of the Internal Revenue
Code). The maximum principal amount of bonds expected to be issued for the project,
property, program or purpose toward which the expenditures in 2. are being made is
$
2. Description of capital expenditures to be reimbursed. (Complete either A. or B. but do not
use alternate B. unless the functional purpose of the fund or account is generally
descriptive of the purpose of the expenditure.) --
A. Expenditures for (insert a general functional description of property, project,
program or purpose):
OR
B. Expenditures initially made from and to be reimbursed to the fund or account
entitled , the general functional
purpose of which fund or account is
The undersigned has been authorized by the County to make and sign this Declaration on
behalf of the County.
Date of Declaration:
ST. LUCIE COUNTY, FLORIDA
By
(Signature)
(Type or print Name and Tifle)
Caution: This Declaration of Official Intent will not be effective unless the notes, bonds or
other obligations providing moneys for the reimbursement are issued and the
reimbursement is made (by an allocation on the books and records identifying the
expenditure as in 2 above) within the applicable period prescribed in the Treasury
Regulations.
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