HomeMy WebLinkAboutRESOLUTIONS - 02121991 - 91-109 RESOLUTION NO. 91/109
RESOLUTION AUTHORIZING ISSUANCE OF BONDS
RANCHO PARAISO ASSESSMENT DISTRICT NO. 1990-1
The Board cf Supervisors of the County of Contra Costa
resolves:
Section 1. RECITALS. On January 8, 1991, 'the Board of
Supervisors of the ,County of Contra - Costa adopted its resolution
of intention to order improvements in Rancho Paraiso Assessment
District No. 1990-1, Contra Costa 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 Board against parcels of land within
the assessment district in the total amount of $6, 000, 000.20.
These assessments will be recorded in the office of the County
Recorder of the County of Contra Costa, and thereupon will become
a lien on each parcel assessed. The period within which parcel
owners might pay their assessments in cash without. interest was
waived according to the petition signed .by each property owner
within the boundaries of the assessment district.
Section 2 . ISSUANCE OF BONDS. The Board 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 $6, 000, 000.00. Each bond shall be designated,
"Limited Obligation• Improvement Bond, County of Contra Costa,
Rancho Paraiso Assessment District No. 1990-1, Series No. 1990-
l. " Bonds shall be dated approximately the date of delivery and
issued in denominations of $5000 or integral multiples thereof,
not to exceed $100, 000. 00. Bonds shall mature in principal
amounts as set forth in the table attached as Exhibit A. The bond
date and interest rates on the bonds shall be as set forth in the
bond purchase agreement.
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RESOLUTION /
Section 3 . APPOINTMENT OF PAYING AGENT REGISTRAR AND
TRANSFER AGENT. The Board of Supervisors ' 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 County of'. Contra Costa and Bank of
America Nationa... Trust and Savings Association.
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
County Treasurer and the Clerk of the Board ,and the seal of the
County 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 registrar 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 County for inspection. .
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 'Rancho Paraiso
Assessment District No. 1990-1.
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 before bond issuance, shall be
deposited in the improvement fund to be maintained by the County
Treasurer. Disbursements from the improvement fund shall be made
by the County Treasurer in accordance with the budget of
estimated costs and expenses set forth in the .engineer's report
heretofore approved by the Board, which report. and budget are
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subject to modification by the Board from time to time as
prescribed by the Act.
Section 5.2 . REDEMPTION FUND. The redemption fund shall be
maintained .by the County Treasurer. All payments of principal
and interest installments on the assessments, together with
penalties, if any, shall be deposited in the redemption find,
which shall be a trust fund for the benefit of the bondholders.
Payment of the bonds at maturity, or at redemption before
maturity, and all interest- on the bonds shall be made from the
redemption fund.
Section 5-. 3 . SPECIAL RESERVE FUND. There shall be
deposited into the special reserve fund the amount of $180, 000. 00
from the proceeds of the. sale of bonds. That amount, less any
amounts transferred to the redemption fund pursuant to Section
8584 of the Streets and Highways Code, shall constitute the
"Reserve Requirement" for the bonds.' The special reserve fund
shall be maintained by theCountyTreasurer.
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 unpaid assessments originally securing the Bonds. 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 amount maintained in the special reserve fund will
never exceed the Reserve. Requirement. 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 ;.he 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 special reserve fund will be
deposited in the investment earnings fund. As of September 2 of
each year during the term of the bonds, the County 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:
(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 redemption fund to be used, in
the discretion of the County Treasurer, as a credit upon the
annual installments of assessment or for the advance retirement
of bonds.
The County Treasurer is authorized to retain independent
attorneys, accountants and other consultants to assist in
complying with Federal requirements.
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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
National Trust and Savings Association, Corporate Agency
Division, 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 the register maintained by the registrar on
the 15th day preceding the date of payment.
Section 7 . ADVANCE RETIREMENT OF BONDS. Any Bond or any
portion thereof in the amount of $5, 000 or any integral multiple
thereof, may be redeemed and paid in advance of maturity upon the
second day of March or September in any year by giving at least
30 days' notice by registered or certified mail or by personal
service to the registered owner thereof at such owner's address
as it appears on the registration books of the Bank and by paying
principal and accrued interest together with a premium equal to
three percentum of the principal.
Section 8. 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 9. 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 Board makes the following
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covenants, which shall constitute a contract withthe
bondholders:
Section 9. 1. FORECLOSURE OF LI_ENS. Not later than October
1 in any year, the County shall file' an action in the Superior
Court to foreclose the lien of each delinquent assessment if the
sli,a of uncured assessment delinquencies for the preceding fiscal
year exceeds five percent (5%) of the assessment installments
posted.to the tax roll for that fiscal year, and if the amount of
the special reserve fund is less than the Reserve Requirement.
Section 9. 2 . ARBITRAGE. During the term of the bonds, the
County 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 9. 3 . MAINTENANCE OF TAX EXEMPTION. The County 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.
I HEREBY CERTIFY that the foregoing resolution was duly and
regularly adopted by the Board of Supervisors of the County of
Contra Costa, State of California, at a regular meeting-thereof,
held on the 12th day of February, 1991.
ATTEST:,
PHIL,�BATCHELOR, Clerk of
Board of Supervisors and
County Administrator
By
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