Loading...
HomeMy WebLinkAboutA023 - Letter to Dorsey & Whitney dated December 3, 2001 - final delivery certificate, IRS 8038 FormCaring Peoplr 'q Quality P'Og'am5 Ex,eptional Sovue December 3, 2001 Dorsey & Whitney I. Sol Grand, Suite 3900 Des Moines, Iowa 50309 Attention Robert H. Helmick City Clerk's Office 515 Clark AVC11LIC., 1), 0, Box 811 Ames, ]A 50010 Phone: 515-239-5105 Fax: 515-239-5142 RE: Ames, Iowa $5,15 5,000 General Obligation Fire Station and Refunding Bonds, Series 2001 B Your File No. 419370-23 Dear Bob: Enclosed please find the following documents pertaining to the abovc-referenced File. 1. Two fully executed copies of the Final Delivery Certl ficatc 2. IRS 8038 form Printed bonds, numbered I thru 12, were forwarded to The Depository Trust Company via Fedfx i4549 1827 0536. If you have any questions, please call. Thank You for Your assistance. Sincerely, Diane R. Voss City Clerk /dry Enclosures Al tt� e Ames/419370-23/FE)C & Ltr 419370-23 FDC We, the undersigned Mayor, City Clerk and City Treasurer, of the City of Ames, in Story County, Iowa (the "City"), do hereby certify that we are now and were at the time of the execution of the City's $5,155,000 General Obligation Fire Station and Refunding Bonds, Series 2001 B, dated December 1, 2001 (the "Bonds"), the officers respectively above indicated; and that in pursuance of Chapter 384 of the Code of Iowa and a resolution adopted by the City Council on November 13, 2001 (the "Resolution"), the Bonds have been heretofore lawfully authorized and this day by us lawfully issued, sold and delivered to the purchaser thereof (the ,Purchaser"), and the Purchaser has paid the City $5,165,388.46, receipt of which is hereby acknowledged, which amount represents the principal amount of the Bonds ($5,155,000), plus premium ($8,162.73), plus accrued interest ($2,225.73). The Bonds mature on June I in each of the years, in the respective principal amounts and bear interest payable semiannually, commencing June 1, 2002, at the respective rates, as follows: Principal Interest Rate Principal Interest Rate Year Amount Per Annum Year Amount Per Annum 2002 $920,000 2.50% 2008 $445,000 3.60% 2003 $895,000 3.00% 2009 $110,000 3.70% 2004 $895,000 3.00% 2010 $115,000 3.75% 2005 $485,000 3.00% 2011 $120,000 3.8 5% 2006 $465,000 3.10% 2012 $120,000 4.00% 2007 $460,000 3.40% 2013 $125,000 4.10% Each of the Bonds has been executed with the facsimile signatures of the aforesaid Mayor and City Clerk, with a facsimile ofthe official seal of the City imprinted thereon; and the Bonds have been fully registered as to principal and interest in the names of the owners on the registration books of the City maintained by the aforesaid City Treasurer as Bond Registrar and Paying Agent. We further certify that the Bonds are being issued for the purpose of paying the cost, to that extent, of constructing and equippina fire station in and for the City (the "Project") and the refunding of $3,770,000 of the City's Geg neral Obligation Refunding Bonds, Series 1993, dated February 15, 1993 (the "Optional Series 1993 Bonds"), as of January 1, 2002 (the "Redemption Date"). We further certify that no controversy or litigation is pending, prayed or threatened involving the incorporation, organization, existence or boundaries of the City, or the titles of the aforesaid officers to their respective positions, or the validity of the Bonds, or the power and duty of the City to provide and apply adequate taxes for the full and prompt payment of the principal of and interest on the Bonds, and that none of the proceedings incident to the authorization and issuance of the Bonds has been repealed or rescinded. We further certify that no appeal of the decision of the City Council to issue the Bonds has been taken to the district court. -I- DORSEY & WIInNEY LIT, ATTORNEYS, DES MOMS, IOWA Aines/419370-23/FDC & Ltr We further certify that all meetings held in connection with the Bonds were open to the public at a place reasonably accessible to the public and that notice was given at least 24 hours prior to the commencement of all meetings by advising the news media who requested notice of the time, date, place and the tentative agenda and by posting such notice and agenda at the City Hall or principal office of the City on a bulletin board or other prominent place which is easily accessible to the public and is the place designated for the purpose of posting notices of meetings. We further certify as follows: 1. The Total Project Costs are estimated to be at least $1,3 10,000. 2. The net sales proceeds of the Bonds are $5,186,229.30 (the "Net Sales Proceeds"), the same being the Issue Price thereof. 2. The Bonds are payable from ad valorem taxes levied against all taxable property within the City which will be collected in a Debt Service Fund and applied to the payment of interest on the Bonds on each June I and December I and principal of the Bonds on each June I (the 12-month period ending on each June I being herein referred to as a "Bond Year"); the Debt Service Fund is used primarily to achieve a proper matching of taxes with principal and interest payments within each Bond Year; the Debt Service Fund will be depleted at least once each Bond Year except for a reasonable carryover amount not to exceed the greater of (i) the earnings on the fund for the immediately preceding Bond Year; or (ii) 1/12 of the principal and interest payments on the Bonds for the immediately preceding Bond Year; amounts on deposit in the Debt Service Fund will be invested by the City without restriction as to yield for a period of 13 months after their date of deposit. 3. The City Council adopted a resolution declaring its official intent to acquire and construct the Project and finance the same with bonds or other obligations (the "Intent Resolution"); none of the Total Project Costs to be paid for from the Project Net Sales Proceeds (as hereinafter defined) are for expenditures made more than 60 days prior to the date of adoption of the Intent Resolution, except for (i) costs of issuance of the Bonds; (ii) costs aggregating an amount not in excess of the lesser of $100,000 or 5% of the Project Net Sales Proceeds; (iii) costs for preliminary expenditures (including architectural, engineering, surveying, soil testing, and similar costs incurred prior to commencement of acquisition or construction of the Project, other than land acquisition, site preparation and similar costs) not in excess of 20% of the Issue Price of the Bonds; the City will allocate Project Net Sales Proceeds to reimbursement of such expenditures no later than 18 months after the later of (i) the date any such expenditure was originally paid or (ii) the date the Project is placed in service, but in no event more than 3 years after such expenditure was originally paid; and such allocations will be made by the City in writing. a. A portion ($3,846,599.65) of the Net Sales Proceeds (the "Refunding Net Sales Proceeds") will be applied to the redemption of the Optional Series 1993 Bonds within 90 days of the date hereof (the "90-day Temporary Period") and, until so applied, will be invested by the City without restriction as to yield. -2- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Amcs/419370-23/FDC & Ltr b. All of the proceeds of the Optional Series 1993 Bonds have been expended for the purposes for which they were issued. C. Not more than 50% of the proceeds of the Optional Series 1993 Bonds were invested in nonpurpose investments (as defined in Section 148(f)(6)(A) of the Internal Revenue Code of 1986, as amended (the "Code")) having a substantially guaranteed yield for four years or more (e.g,, a four-year guaranteed investment contract or a Treasury Obligation that does not mature for four years). 4. The remaining Net Sales Proceeds, including investment earnings thereon (the "Project Net Sales Proceeds") will be invested by the City without restriction as to yield for a period not to exceed three years from the date hereof (the "Three Year Temporary Period"), the following three tests being reasonably expected to be satisfied by the City: a. Time Test: The City has entered or, within six months of the date hereof, will enter into binding contracts with third parties (e.g. engineers or contractors); (i) which are not subject to contingencies directly or indirectly within the City's control; (ii) which provide for the payment by the City to such third parties of an amount equal to at least 5% of the Project Net Sales Proceeds; b. Expenditure Test: At least 85% of Project Net Sales Proceeds will be applied to the payment of Total Project Costs within the Three Year Temporary Period; and C. Due Diligence Test: Acquisition and construction of the Project to completion and application of the Project Net Sales Proceeds to the payment of Total Project Costs will proceed with due diligence. 5. The weighted average maturity of the Bonds does not exceed 120% of the weighted average of (a) the reasonably expected economic life of the Project; (b) the remaining reasonably expected economic life of the facilities originally financed by the Series 1993 Bonds. 6. The amount received as accrued interest will be set aside and deposited into the City's Debt Service Fund as provided in the Resolution and used to pay interest on the Bonds due on the first interest payment date. 7. To our best knowledge and belief, there are no facts, estimates or circumstances which would materially change the foregoing conclusions. On the basis of the foregoing, it is not expected that the Net Sales Proceeds will be used in a manner that would cause the Bonds to be "arbitrage bonds" under Section 148 of the Code and the regulations prescribed under that section. The City has not been notified of any listing or proposed listing of it by the Internal Revenue Service as a Note issuer whose arbitrage certifications may not be relied upon. -3- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Arnes/419370-23NDC & Ltr We further certify that the Purchaser has advised the City that the reasonably expected reoffering price of the Bonds to the public is $5,186,229.30. We further certify that due provision has been made for the collection of taxes sufficient to pay the principal of and interest on the Bonds when due. All payments coming due before the collection of any such taxes will be paid promptly when due from legally available funds. IN WITNESS WHEREOF, we have hereunto affixed our hands and the seal of the aforementioned City, as of December 6, 2001. (Seal) CITY OF AMES', j WA Mayor \Aa 41V�l City Clerk City Trejaser �b -4- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOFNES, IOWA 41y37O-23GDBonds For. �w��������� �� (Rev. November 2000) Department of the Treasury Intemal Revenue Service Information 10Under Internal Revenue Code section 149(e) OMB No. 1545-0720 10- See separate Instructions. Caution: ff the issue price is under $100,000, use Form 8038-GC. nAmended Return, check here 110- 0 1 Issuer's name 2 Issuees employer identific at ion number City of Ames 42: 6004218 3 Number and street (or P.O. box if mail is not delivered to street address) oo /suite 4 Report number 5 City, town, or post office, state, and ZIP code 6 Date of issue 7 Name of issue 8 CUSIP number General Obligation Fire Station and Refunding Bonds, Series 2001B 9 Name and title of officer or legal representative whom the IRS may call for more information 10 Teleptionurtberofofficeorlegati�pesertuive Dorsey & Whitney ILLP, Des Moines, IA Bond Counsel I ( 515 ) 283-1000 _ 0U!TM TVuDeofIssue (check umDlicaNebox(es)and enter the issue price) �See/ 11 F1 18 R Other. Describe 01 fire station an.d refunding 19 If obligations are TANS or RANs, check box lio0 If obligations are BANS, check box 0- 1:1 20 If obligations are in the form of a lease or installment sale, check box . . . . . . 0- 14 18 5,186,229 Emm Description f Obligations. CoTj�lete or th entire issue for which this form is beiii filed. ___ (a) Final maturity date (b) Issue price (c) Stated redemption price at maturity (d) Weighted average maturity (e) Yield Uses of Proceeds of Bond Issue kn nderwriters' 24 Proceeds used for bond issuance costs (including underwriters' discount) 24 6 17 25 Proceeds used for credit enhancement . . . . . . . . 25 26 Proceeds allocated to reasonably required reserve of replacement fund 26 8 27 Proceeds used to currently refund prior issues . . . . . 27 3,_i4_6_,600 A3 - 28 Proceeds used to advance refund prior issues 28 30 Nonrefu di proceeds of the issue (subtract line 29 from line 23 and enter amount here) . . . 0 1,271,562 Description of Refunded Bonds Corn lete this art o bonds _rrtpje�����ding 31 Enter the remaining weighted average maturity of the bonds to be currently refunded . . 0* 8 5_ ____y e a, s 32 Enter the remaining weighted average maturity of the bonds to be advance refunded . . . 0* ---- ---Je�r s 33 Enter the last date on which the refunded bonds will be called . . . . . . . . . . . 01/01/02 34 Enter the date(s) the refunded bonds were issued 10- 02125/9_3_ EMWN -Miscellaneous 35 35 Enter the amount of the state volume cap allocated to the issue "nder section 141(b)CV 36a Etter the mr*x-twclooprcct)edsinvested ortobeinwesuedinnguaraloadin*�s*neritcontract (see iouructior k36 a b Enter the final maturity date n[the guaranteed investment contract 1111� 37 Poolnd0noncings: aProceeds of this irnx,that are mbmused tomake loans onother goverwnontalunits b If this issue is u loan made from the proceeds of another tax-exempt issue, check box 0� [] and enter the name of the issuer m- and the data of the issue 00, _----- 38 If the issuer has designated the issue under section 305(b)(3)(B)(i)(111) (small issuer exceptinn), check box . . . [] 38 If the issuer has electedw pay a penaltyin lieu o/ arbitrage rebate,h kho »~LJ and belief, they are true, correct. and complete. Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge Here AUJ- Signature of issuer's authorized representative Date Diane R. Voss, City Clerk Type mprint name and title For Paperwork Reduction Act Notice, see page 2of the Instructions. Cat. No. 63773s Form 8038-G Rev�n-2000) ick `V