HomeMy WebLinkAbout101-88H . •
RESOLUTION NO. 101-88
RESOLUTION AUTHORIZING ISSUANCE OF BONDS
SEWER ASSESSMENT DISTRICT NO. 11
The City Council of the Town of Los Altos Hills resolves:
Section 1. RECITALS. On December 16, 1987, the City Council
of the Town of Los Altos Hills adopted its resolution of intention,
as later amended, to order improvements in Sewer Assessment District
No. 11, Town of Los Altos Hills, Santa Clara County, California,
under the provisions of the Municipal Improvement Act of 1913 (the
"Act") , as amended. Proceedings taken under the Act led to the levy •
of a special assessment by the City Council against parcels of land
within the assessment district in the total amount of $523 , 178. 00.
These assessments were recorded in the office of the County Recorder
of the County of Santa Clara, and thereupon became a lien on each
parcel assessed. The period within which parcel owners might pay
their assessments in cash without interest has expired.
Section 2 . ISSUANCE OF BONDS. The City Council hereby
authorizes the issuance of improvement bonds under the provisions of
the Improvement Bond Act of 1915 to represent unpaid assessments in
the amount of $448,438.28. The bonds shall be designated, "Limited
Obligation Improvement Bond, Town of Los Altos Hills, Sewer
Assessment District No. 11, Series No. 88-A. " Bonds shall be issued
in denominations of $5000 or integral multiples thereof, except for
Bond No. 1, which shall be an odd amount, and shall be dated October -
12, 1988. Bonds shall mature and shall bear interest at the rates
set forth in the table attached as Exhibit A.
Section 3 . APPOINTMENT OF PAYING AGENT, REGISTRAR AND
TRANSFER AGENT. The City Council hereby appoints the Bank of
America National Trust and Savings Association as paying agent,
registrar and transfer agent for the bonds in accordance with an
agreement between the Town of Los Altos Hills and Bank of America
NT&SA.
Section 4. FORM AND EXECUTION. Bonds shall be issued as
fully registered bonds substantially in the form set forth as
Exhibit B to this resolution. The bonds shall be signed by the City
Treasurer and the City Clerk and the seal of the Town shall be
affixed. Both signatures and seal may be reproduced on the bonds by
facsimile, but upon its registration or reregistration each bond
shall be authenticated by the manual signature of the registrar.
The paying agent shall assign to each bond authenticated and
registered by it a distinctive letter, or number, or letter and
number, and shall maintain a record thereof which shall be available'
to the Town for inspection.
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Section 5. ESTABLISHMENT OF SPECIAL FUNDS. For
administering the proceeds of the sale of bonds and payment of
interest and principal on the bonds, there are hereby established
five funds to be known as the improvement fund, the redemption fund,
the special reserve fund, the investment earnings fund and the
arbitrage rebate fund, respectively, for Sewer Assessment District
No. 11.
Section 5. 1. IMPROVEMENT FUND. Except as provided in
Section 5.3, proceeds of sale of the bonds, together with all
amounts paid on the assessments prior to bond issuance, shall be
deposited in the improvement fund to be maintained by the City
Treasurer. Disbursements from the improvement fund shall be made by
the City Treasurer in accordance with the budget of estimated costs
and expenses set forth in the amended engineer's report heretofore
approved by the City Council, which report and budget are subject to
modification by the City Council from time to time as prescribed by
the Act.
Section 5.2 . REDEMPTION FUND. The redemption fund shall be
maintained by the City Treasurer. All payments of principal and
interest installments on the assessments, together with penalties,
if any, shall be deposited in the redemption fund, which shall be a
trust fund for the benefit of the bondholders. Payment of the bonds
at maturity, or at redemption prior to maturity, and all interest on
the bonds shall. be made from the redemption fund. ,
Section 5.3 . SPECIAL RESERVE FUND. The special reserve fund
shall be maintained by the City Treasurer. There shall be deposited
into the special reserve fund the amount of $11,210.96 (the "Reserve
Requirement") from the proceeds of the sale of bonds.
A. During the term of the bonds, the amount in the special
reserve fund shall be available for transfer into the redemption
fund in accordance with Section 8808 of the Streets and Highways
Code. The amount so advanced shall be reimbursed to the special .
reserve fund from the proceeds of redemption or sale of the parcel
for which payment of delinquent assessment installments was made
from the special reserve fund.
B. If any assessment is prepaid before final maturity of the
bonds, the amount of principal which the assessee is required to.
prepay shall be reduced by an amount which is in the same ratio to
the original amount of the special reserve fund as the original
amount of the prepaid assessment bears to the total amount of
assessments originally levied in Sewer Assessment District No. 11.
This reduction in the amount of principal prepaid shall be balanced
by a transfer from the special reserve fund to the redemption fund
in the same amount.
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C. The amounts deposited in the reserve fund will never
exceed 10% of the proceeds of the bond issue. Proceeds of
investment of the special reserve fund shall be deposited in the
investment earnings fund.
D. When the amount in .the special reserve fund equals or
exceeds the amount required to retire the remaining unmatured bonds
(whether by advance retirement or otherwise) , the amount of the
special reserve fund shall be transferred to the redemption fund,
and the remaining installments of principal and interest not yet due
from assessed property owners shall be cancelled without payment.
Section 5.4. INVESTMENT EARNINGS FUND. Proceeds of the
investment of amounts in the improvement fund and the special
reserve fund (and the redemption fund if its earnings exceed
$100, 000 in any' bond year) will be deposited in the investment
earnings fund. On July 1 of each year during the term of the bonds
(or at other times as may be required or permitted by regulations of
the United States Internal Revenue Service) , the Treasurer shall
determine whether any portion of investment earnings must be rebated
to the United States pursuant to Section 148 of the United States
Internal Revenue Code and regulations adopted thereunder. Any
amounts required to be rebated will be transferred to the arbitrage
rebate fund, and the balance will be transferred as follows:
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(a) To the extent that the balance in the special reserve
fund is less than the Reserve Requirement, a transfer will be made
from the investment earnings fund to the special reserve fund.
(b) The remaining balance in the investment earnings fund, if
any, will be transferred to the improvement fund until the
improvement is completed and the improvement fund is closed;
thereafter the balance in the investment earnings fund will be
transferred to the redemption fund to be used, in the discretion of
the City Treasurer, as a credit upon the annual installments of
assessment or for the advance retirement of bonds.
The City Treasurer is authorized to retain independent
attorneys, accountants and other consultants to assist in complying
with Federal requirements.
Section 5.5. ARBITRAGE REBATE FUND. Amounts in the
arbitrage rebate fund shall be invested in the same manner as
amounts in the other funds and shall be held in trust for rebate to
the United States at the times required by Section 148 of the United
States Internal Revenue Code and regulations adopted thereunder.
Section 6. PAYMENT ON BONDS. The principal and interest on
the bonds shall be payable at the office of the Bank of America
NT&SA, P. O. Box 37000, San Francisco, California 94137. Principal
and interest shall be paid by check, draft or warrant mailed to the
registered owner of each bond at the owner's address appearing on
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the register maintained by the registrar on the 15th day preceding
the date of interest payment or maturity of each bond.
Section 7. REREGISTRATION. Any bond may be registered to a
new owner by completing the assignment certificate on the reverse of
the bond and delivering the bond to the registrar. Upon
reregistration, any bond may be replaced by one or more bonds of the
same maturity and aggregate amount in denominations of $5000 or any
integral multiple thereof.
Section 8. COVENANTS. In the event of a default in the
payment of any bond or any installment of interest thereon,
bondholders shall have the remedies set forth in the Improvement
Bond Act of 1915. In addition, the City Council makes the following
covenants, which shall constitute a contract with the bondholders:
Section 8. 1. FORECLOSURE OF LIENS. If any installment of
principal or interest of any assessment levied in Sewer Assessment
District No. 11 becomes delinquent, the City Council shall cause an
action to be filed in the Superior Court of the County of Santa
Clara to foreclose the lien of the delinquent assessment under the
authority of Section 8830 and following of the Streets and Highways
Code of the State of California. This action shall be filed not
later than one hundred fifty (150) days after the date of
delinquency.
Section 8.2 . ARBITRAGE. During the term of the bonds, the
Town will make no use of bond proceeds which, if such use had been
reasonably expected at the date the bonds are, issued, could have
caused the bonds to be "arbitrage bonds" within the meaning of
Section 148 of the United States Internal Revenue Code of 1986, and
regulations of the Internal Revenue Service adopted thereunder, and
further shall rebate to the United States any amounts actually
earned as arbitrage in accordance with the provisions of that Code
and those regulations.
Section 8.3 . MAINTENANCE OF TAX EXEMPTION. The Town will
take all reasonable actions required to maintain the status of
interest on the bonds as excludable from gross income for federal
income tax purposes and as exempt from the State of California
personal income taxes.
Regularly passed and adopted this 21st day of September,
1988.
ATTEST:
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City Clerk
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MATURITY SCHEDULE
Sewer Assessment District No. 11 , Town of Los Altos Hills
SEPT 2
MATURITY PRINCIPAL INTEREST
DATE AMOUNT RATE
1990 $3,438.28 6.20%
1991 20, 000.00 6.40
1992 20,000.00 6.60
1993 25,000.00 6.80
1994 25 000.00 7.00
1995 25, 000.00 7. 10
1996 25, 000.00 7. 20
1997 30,000.00 7.30
1998 30,000.00 7.40
1999 35 ,000.00 7. 50
2000 35,000.00 7.60
2001 40,000.00 7.70
2002 40, 000.00 7.75
2003 45,000.00 7.80
2004 50,000.00 7.80
TOTAL: $448,438.28
EXHIBITA