HomeMy WebLinkAbout9470-03 Authorizing the Mayor and or Controller of South Bend to make temporary loansORDINANCE No.
Passed by the Common Council of the City of South Bend, Indiana
November 24, 03
20
Attest:
Attest:
Presented by me to the Mayor of the City of South Bend, Indiana
November 25,
03
20
City Clerk
President of Common Cor~ncil
City Clerk
Approved and signed by me November 26, 20 03
Mayor
ORDINANCE NO. I ~ ~ ~ " ~~
AN ORDINANCE OF THE COMMON COUNCIL OF THE CITY OF SOUTH BEND,
INDIANA, AUTHORIZING THE MAYOR AND OR CONTROLLER OF THE CITY OF
SOUTH BEND TO MAKE TEMPORARY LOANS TO PAY OFF PREVIOUSLY
ISSUED TEMPORARY LOAN TAX ANTICIPATION WARRANTS; AND TO ISSUE
NEW TEMPORARY LOAN TAX ANTICIPATION TIME WARRANTS TO EVIDENCE
SUCH LOANS AND APPROPRIATING AND PLEDGING TAXES TO BE RECEIVED
IN SUCH FUNDS TO THE PAYMENT OF THE NEW WARRANTS INCLUDING THE
INTEREST THEREON
STATEMENT OF PURPOSE AND INTENT
On May 12, 2003, due to property tax reassessment and the anticipated delays in the timing
of the City of South Bend's receipt of tax revenues for the fiscal year ending December 31, 2003, this
Council in Ordinance No. 9417-03 authorized the Mayor and or the Controller to make temporary
loans to meet current operating expenses of various funds of the City in anticipation of and not in
excess of current taxes levied in the year 2002 and collectible in the year 2003. Ordinance Number
9417-03 further authorized the issuance of temporary loan Tax Anticipation Time Warrants to
evidence such loans and the sale of such warrants.
The City hopes and expects that by December 31, 2003 it will receive property tax revenues
for 2003 based upon the timing of tax reassessment bills to South Bend residents and the collection
of tax revenues. Nonetheless, due to the complication caused by property tax reassessment and the
method of property valuation, a possibility exists that the City will not receive its 2003 property tax
revenues by December 31, 2003 which will render it unable to pay off the tax anticipation time
warrants issued pursuant to Ordinance Number 9417-03 which tax warrants mature and are payable
in full and with interest on December 31, 2003.
This Ordinance will authorize the City of South Bend's Mayor and/or Controller to make
such temporary loans as may be necessary in order to pay off the outstanding tax anticipation
warrants authorized by Ordinance Number 9417-03 and to issue new temporary loan tax anticipation
time warrants to evidence the loans for payoff of the prior warrants, in a sum not to exceed taxes
levied in the year 2002 and collectible in 2003. The new tax warrants shall be subject to the terms
and conditions set forth at Indiana Code 36-4-6.
NOW, THEREFORE, BE IT ORDAINED BY THE COMMON COUNCIL OF THE CITY
OF SOUTH BEND, INDIANA:
Section I. As declared in this Council's prior Ordinance 9417-03 an emergency exists for
the borrowing of money and the City by its Mayor is hereby authorized to make temporary loans to
pay off and retire the previously issued temporary loan tax anticipation time warrants which were
authorized by prior Ordinance 9417-03 and which tax anticipation warrants expire December 31,
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2003. The Mayor is further authorized to issue new temporary loan tax anticipation time warrants
to evidence the loans required to redeem and retire the temporary loan tax anticipation time warrants
issued pursuant to Ordinance No. 9417-03. The issuance of new temporary loan tax anticipation
time warrants shall conform to the requirements of Indiana Code 36-4-6.
Section II. All temporary loan tax anticipation time warrants issued pursuant to this
Ordinance (" the new Warrants") shall be dated as of the date of delivery. For accounting purposes
a separate new Warrant or Warrants shall be issued with respect to each prior warrant which is paid
off with loan(s) authorized by this Ordinance. The amount of the new Warrant(s) shall correspond
to the City operating funds for which the previously issued warrants were connected, and the new
Warrants shall mature and be payable on February 27, 2004 in the following principal amounts:
Principal Amount: $41,319,967
Maturing December 31, 2003
Fund: General Fund (# 101)
Not to Exceed: $41,319,967
Principal Amount: $6,979,850
Maturing December 31, 2003
Fund: Parks 7 Recreation (#201-1100)
Not to Exceed: $6,979,850
Principal Amount: $925,710 Principal Amount: $1,299,696
Maturing December 31, 2003 Maturing December 31, 2003
Fund: Cumulative Capital Development (#406} Fund: Fire Pension (#701)
Not to Exceed: $925,710 Not to Exceed: $1,299,696
Principal Amount:$1,166,394 Principal Amount: $606096
Maturing December 31, 2003 Maturing December 31, 2003
Fund: Police Pension (#702) Fund: Studebaker Bond (#310)
Not to Exceed: $1,166,394 Not to Exceed: $606,096
Principal Amount: $1,301,840
Maturing December 31, 2003
Fund: Hall of Fame Bond (#313)
Not to Exceed: $1,301,840
The new Warrants authorized herein shall bear interest prior to maturity at a rate or rates per
annum not to exceed a maximum of eight percent (8.00%). The exact rate or rates of interest are to
be determined under the terms of a Warrant Purchase Agreement, as hereinafter defined. Warrants
not timely paid will bear interest at a rate or rates after maturity asset forth in the Warrant Purchase
Agreement. Interest shall be calculated on the basis of a 360-day year comprised of twelve 30-day
months. It is understood that principal shall not be payable and interest shall not accrue on any
Warrant or Warrants issued pursuant to this Ordinance until such principal amount has been
advanced pursuant to requests made by the City to the Purchaser. In the event that the total principal
amount of the Warrants is not advanced to the City, the principal amount of such Warrant shall be
reduced to effect such reduction. The maximum principal amount of the Warrants as set forth herein
shall be reduced as necessary to comply with the Internal Revenue Code of 1986, as amended (the
"Code").
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Section III. With respect to each Fund and each new Warrant maturity date, the appropriate
officers of the City are authorized to deliver a principal amount of new Warrants up to or less than
the maximum amount established for any such Fund or maturity date in Section I hereof in order to
comply with all applicable laws. The new Warrants shall be subject to redemption as provided in
an Issuer's Certificate to be executed by the mayor of the City (the "mayor") and the City Controller.
All new Warrants will be delivered at the time of payment with respect to any Fund or otherwise as
appropriate and in accordance with the terms of the new Warrant Purchase Agreement.
Section IV. The principal of and interest on the new Warrants, together with all necessary
costs incurred in connection with the issuance and sale of the Warrants, shall be payable from tax
revenues to be received in the respective Fund upon which such new Warrant is issued. There is
hereby appropriated and pledged to the payment of all new Warrants issued with respect to each
Fund, including interest and all necessary costs incurred in connection with the issuance and sale of
the new Warrants, a sufficient amount of the tax revenues, levied in 2002, and actually received in
2004, for such Fund and in anticipation of which the Warrants have been issued, for the punctual
payment of the principal of and interest on the new Warrants evidencing such temporary loans,
together with such issuance costs, if any.
Section V. The City Controller, on behalf of the City, is authorized to sell the new Warrants
via negotiated sale at a price not less than the par value thereof to a purchaser or purchasers (the
"Purchaser") in the denomination of One Hundred Thousand Dollars ($100,000), and any integral
multiple of One Dollar ($1.00) in excess of One Hundred Thousand dollars ($100,000) of single
maturities. The new Warrants shall be sold to the Purchaser pursuant to the purchase agreement (the
"new Warrant Purchase Agreement") between the City and the Purchaser, hereby authorized to be
entered into and executed by the City Controller, on behalf of the City, subsequent to the date of the
adoption of this Ordinance in accordance with the terms and conditions of this Ordinance, and with
such new Warrant Purchase Agreement to set forth the definitive terms and conditions of such sale,
including the interest rate or rates on the new Warrants, which shall not exceed the maximum
authorized rate of interest for the new Warrants issued pursuant to this Ordinance. The new
Warrants sold to the Purchaser shall be accompanied by all documentation required pursuant to the
provisions of Indiana law and the new Warrant Purchase Agreement, including without limitation
an approving opinion of nationally recognized bond counsel, certification and guarantee of
signatures and certification as to no litigation pending, as of the date of delivery of the new Warrants
to the purchaser, challenging the validity or issuance of the new Warrants and certification from the
Purchaser that it is a "sophisticated investor". The entry by the City into the new Warrant Purchase
Agreement and the execution of the new Warrant Purchase Agreement on behalf of the City by the
City Controller, in accordance with the Ordinance, are hereby authorized, approved and ratified.
Section VI. The new Warrants issued hereunder with respect to the Funds shall be executed
in the name of the City by the manual or facsimile signature of the Mayor of the City, countersigned
by the manual or facsimile signature ofthe City Controller, and the corporate seal ofthe City affixed
thereto, and attested by the manual or facsimile signature of the Clerk of the City (the "Clerk"),
provided, however, that at least one such signature on the new Warrants shall be manual. All new
Warrants shall be payable in lawful money of the United States of America at the office of the City
Controller as Paying Agent.
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Section VII. The Warrants with respect to each Fund shall be issued in substantially the following
form (all blanks, including the appropriate amounts, dates, and other information to be properly
completed prior to the execution and delivery thereof
[Form of Warrant}
UNITED STATES OF AMERICA
STATE OF INDIANA
Due Date: February 27, 2004
COUNTY OF ST. JOSEPH
CITY OF SOUTH BEND, INDIANA
TEMPORARY LOAN TAX ANTICIPATION TIME WARRANT
( FUND)
FOR VALUE RECEIVED, on or before February 27, 2004, the City of South Bend, Indiana (the
"City). shall pay to the amount of $ (or so
much thereof as maybe advanced from time to time and be outstanding as evidenced by the records of the registered
owner making payment for this Warrant, or its assigns) pursuant to a certain Warrant Purchase Agreement between the
Bond Bank and the City, dated as of (the "Agreement")
In addition, the City of The Due Date hereof shall pay to the bearer hereof interest at the rate of _
per annum on the outstanding principal amount, with such interest to be calculated on the basis of a 360-day year
comprised of twelve 30-day months.
Both principal of and interest of this warrant are payable in lawful money of the United States of
America of the Officer of the Controller of the City, as Paying Agent, or any appointed successor Paying Agent upon
presentation on or after their maturity date.
This Warrant evidences a temporary loan to provide funds to retire certain previously issued tax
warrants which expired December 31, 2003 the proceeds of which were used to meet current expenses of the
Fund, and this Warrant has been authorized by an ordinance passed and adopted by the common Council of the City
of South Bend, Indiana, on , 2003, in accordance with Indiana Code, Title 36, Article 4, Chapter
6, and all other acts amendatory thereof or supplemental thereto.
This Warrant is issued in anticipation of the tax levy which has been made for the
Fund in the year 2003, which tax levy is now in the course of collection, and which may not be received unti12004.
There has been irrevocably appropriated and pledged to the payment in full of the principal of and interest on this
Warrant a sufficient amount of the revenues to be derived from the Fund tax levy.
It is further hereby certified, recited, and declared that all acts, conditions, and things required by law
precedent to the issuance and execution of this Warrant have been properly done, have happened, and have been
performed in the manner required by the constitution and statutes of the State of Indiana relating thereto; that the _
Fund tax levy from which (together with other amounts in the Fund) this Warrant
is payable, is a valid and legal levy; and the City will reserve a sufficient amount of the proceeds of the
Fund tax levy currently in the course of collection for the timely payment of the principal of and interest on this Warrant
in accordance with its terms.
IN WITNESS WHEREOF, the City of South Bend, in the County of St. Joseph, State of Indiana, has
caused this Warrant to be executed in its corporate name by the Mayor of the City of South Bend, Indiana, countersigned
by the City Controller of the City of South Bend, Indiana, and its corporate seal to be hereunto affixed and attested by
the City Clerk of the City of South Bend, Indiana, all as of the day of , 2003.
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CITY OF SOUTH BEND, INDIANA
BY:
Stephen J. Luecke, Mayor
COUNTERSIGNED:
Frederick B. Ollett, III, Controller
(SEAL)
ATTEST:
Loretta J. Duda
[End of form of Warrant]
Section VIII. The City Controller is hereby authorized and directed to have the new
Warrants prepared, and the Mayor, the City Controller, and the City Clerk are hereby authorized and
directed to execute all new Warrants in the manner and substantially the form provided in this
Ordinance.
Section IX. The City Controller is hereby authorized to deliver the new Warrants to the
Purchaser, upon receipt from the Purchaser of payment in accordance with the terms of the new
Warrant Purchase Agreement.
Section X. The City Controller and other appropriate officers of the City are hereby
authorized and directed to make such filings and requests, deliver such certifications, execute and
deliver such documents and instruments, and otherwise take such actions as are necessary or
appropriate to carry out the terms and conditions of this Ordinance and the actions authorized hereby
and thereby.
Section XI. The City hereby covenants that the City and its officers shall not take any action
of fail to take any action with respect to the proceeds of any of the new Warrants or any investment
earnings thereon which would result in constitution any of the Warrants as "arbitrage bonds" under
the Code and any and all final or proposed regulations or rulings applicable thereto, or which would
otherwise cause the interest on any of the new Warrants to cease to be excludable from gross income
for purposes of federal income taxation; and the City Controller and all other appropriate officers
are hereby authorized and directed to take any and all actions and to make and deliver any and all
reports, filings, and certifications as may be necessary or appropriate to evidence, establish, or ensure
such continuing exclusion of the interest on the new Warrants.
Section XII. All resolutions and ordinances in conflict herewith are, to extent of such
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conflict, hereby repealed.
Section XIII. This Ordinance shall be in full force and effect from and after the time it has
been adopted by the Common Council, approved by the Mayor, and otherwise executed and
delivered in accordance with any and all laws pertaining thereto.
Member, South Bend Commo Council
1 st READING ~ ~' ~ 0" 0 3
PUBLIC HEARWG ~ ~-2~'~ 3
3 rd READING ~'_ Z`~-43
NOT APPROVED
REFERRED
PASSED l ~~2y 4 3
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TO THE COMMON COUNCIL OF THE CITY OF SOUTH BEND:
Your Committee of the Whole, to whom was referred:
BILL NO.
90-03 A BILL OF THE COMMON COUNCIL OF THE CITY OF SOUTH
BEND, INDIANA, AUTHORIZING THE MAYOR AND OR
CONTROLLER OF THE CITY OF SOUTH BEND TO MAKE
TEMPORARY LOANS TO PAY OFF PREVIOUSLY ISSUED
TEMPORARY LOAN TAX ANTICIPATION WARRANTS; AND TO
ISSUE NEW TEMPORARY LOAN TAX ANTICIPATION TIME
WARRANTS TO EVIDENCE SUCH LOANS AND APPROPRIATING
AND PLEDGING TAXES TO BE RECEIVED IN SUCH FUNDS TO
THE PAYMENT OF THE NEW WARRANTS INCLUDING THE
INTEREST THEREON
Respectfully report that they have examined the matter and that in their opinion, this bill is
being recommended to the full Council with a favorable recommendation.
Karl King
Chairman
COUNTY-CrCY BU[LDiNG
SouTlt BEND, INDUNA 46601-1830
CITY OF SOUTH BEND STEPHEN J. LUECKE, MAYOR
PHONE 574/235-9216
FAx 574/235-9928
TDD 574/ 235-5567
DEPARTMENT OF ADMINISTRATION AND FINANCE
FREDERICK B. OLLETT, III
CONTROLLER
November 5, 2003
Ms. Karen White, President
South Bend Common Council
4"' Floor, County-City Building
South Bend, IN 46601
Re: Ordinance to Make Loans for Repayment of Temporary Loan Anticipated Tax Warrants and for
Issuance of New Warrants
Dear Ms. White:
As the Common Council is aware, this is an unusual year in terms of tax revenue receipts due to
reassessment and the revised formula for property valuation. Consequently the Common Council
adopted Ordinance 9417-03 on May 12, 2003 which provided for the Mayor and or Controller to make
temporary loans to meet current operating expenses of various funds throughout the City and to issue
temporary loan tax anticipation time warrants to evidence such loans and the sale of such warrants. The
tax anticipation time warrants issued pursuant to Ordinance 9417-03 expire on December 31, 2003.
Although the City Controller's office has been assured by the St. Joseph County Treasurer that
the City's portion of tax revenues levied in 2002 and collected in 2003 will be paid to the City on
December 31, 2003, it is possible that this will not occur due to delays in the issuance of citizen's tax
bills. The attached Ordinance is intended to cover such a contingency. It provides for the Mayor and or
Controller to make new loans to pay off the outstanding temporary loan anticipation tax warrants issued
pursuant to prior Ordinance 9417-03, and to issue and sell new temporary loan tax anticipation time
warrants to be paid from property tax revenues payable to the City for Fiscal Year 2003 but which may
not be actually received until Fiscal Year 2004. The new temporary loan tax anticipation time warrants
to be issued pursuant to the attached ordinance will mature February 27, 2004, and it is understood that
these tax warrants would not exceed the tax revenue anticipated for Fiscal Year 2002 payable 2003 (but
which might be received after December 31, 2003). The tax levy which will produce the revenue to pay
these new tax warrants is estimated to produce in the aggregate an amount equal to or in excess of the
principal and interest cost of making temporary loans to retire the previously issued tax warrants.
I will be available to answer any questions you have about this Ordinance in your Committee
meeting, and will make the presentation to the full Council at its public hearing.
Thank you
'L'8Ti5ithration of this-Ordu
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Sincerely,
~~
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Frederick B. Ollett, III
~~
CATHERINE A. HUBBARD-$HEAD LIZ ROWS THOMAS $KARBEK SUSAN WALLACE
DIRECTOR DIRECTOR DIRECTOR MANAGER
HUMAN RESOURCES CITY FINANCE BUDGET'[NG A' FINANCLSL REPORTING BENEFITS