HomeMy WebLinkAbout01. 17-409 AUGUST 22, 2017 17-409 RESOLUTION
(CARRIED 7-0 LOST LAID OVER WITHDRAWN )
PURPOSE: APPROVE FINAL RESOLUTION REGARDING REVENUE BOND
FINANCING FOR PAINE ART CENTER & GARDENS, INC.
PROJECT
INITIATED BY: PAINE ART CENTER& GARDENS, INC.
BE IT RESOLVED by the City Council of the City of Oshkosh,Wisconsin (the "Issuer"), as
follows:
Section 1 Recitals.
1.01 Under Wisconsin Statutes, Section 66.1103, as amended (the "Act"), the Issuer is
authorized and empowered to issue revenue bonds to finance eligible costs of qualified "pro)ects" (as
defined in the Act), and to enter into "revenue agreements" (as defined in the Act) with "eligible
participants" (as defined in the Act).
1.02 Pursuant to an Initial Resolution duly adopted on October 25, 2016, the Issuer
expressed its intention to issue revenue bonds of the Issuer in an amount not to exceed $2,500,000
(the "Bonds") to finance a pro)ect on behalf of Paine Art Center & Gardens, Inc., a Wisconsin
nonstock, nonprofit corporation (the "Borrower"), consisting of construction, creation, and
remodeling of certain indoor and outdoor spaces at the Borrower's historic estate located at 1410
Algoma Boulevard and 1313 Elmwood Avenue in the City of Oshkosh, Wisconsin (the "Facilities")
including but not limited to the(i) construction and/or rehabilitation of surface parking and driveways
and accessibility improvements, (ii) creation of formal gardens and repair of garden walls, (iii)
technology upgrades, (iv) signage updates, (v) historic preservation and general maintenance of the
Facilities and (vi) payment of professional fees and costs (collectively, the "Pro)ect"). Notice of
adoption of the initial resolution adopted on October 25, 2016 was published as provided in the Act,
and no petition requesting a referendum upon the question of issuance of the revenue bonds has been
filed.
1.03 Pursuant to Wisconsin Statutes, Section 66.1103, as amended, the Issuer may finance
a pro)ect which is located entirely within the geographic limits of the Issuer.
1.04 Drafts of the following documents have been submitted to this City Council and are
ordered filed in the office of the City Clerk:
(a) a Bond Agreement (the "Bond Agreement"),proposed to be entered into among the
Issuer, the Borrower,Bank First National, as trustee (the "Trustee") and Bank First National,
as original purchaser (the "Original Purchaser");
(b) a Promissory Note from the Borrower to the Issuer, and assigned to the Trustee; and
(c) a Tax Compliance Agreement.
Section 2 Findings and Determinations.
It is hereby found and determined that:
(a) based on representations of the Borrower, the Project constitutes a "project"
authorized by the Act;
(b) a public hearing has been duly held on August 22, 2017 in accordance with the
provisions of Section 147(0 of the Internal Revenue Code of 1986, as amended (the "Code"),
at which residents of the City of Oshkosh,Wisconsin were given an opportunity to be heard
in regard to the proposed issuance of the Bonds and the nature and location of the proposed
Project;
(c) the purpose of the Issuer's financing costs of the Project is and the effect thereof will
be to promote the public purposes set forth in the Act;
(d) it is desirable that a series of revenue bonds in the aggregate principal amount not to
exceed $1,650,000 be issued by the Issuer upon the terms set forth in the Bond Agreement,
under the provisions of which the Issuer's interest in the Bond Agreement (except for certain
rights as provided therein) and the loan repayments will be assigned to the Trustee as security
for the payment of principal of and interest on and premium, if any, on all the Bonds
outstanding under the Bond Agreement;
(e) the loan payments provided for in the Bond Agreement, and the formulas set out for
revising those payments under the Bond Agreement as required under the Act, are sufficient
to produce income and revenue to provide for prompt payment of principal of and interest
on and premium,if any, on Bonds issued under the Bond Agreement when due; the amount
necessary in each year to pay the principal of and interest on the Bonds is the sum of the
principal and interest on the Bonds due in such year, whether on a stated payment date, a
redemption date,or otherwise; the Bond Agreement provides that the Borrower shall provide
for the maintenance of the Project in good repair, keeping it properly insured; and
T under the provisions of the Act, the Bonds shall be limited obligations of the Issuer
and the Bonds do not constitute an indebtedness of the Issuer,within the meaning of any state
constitutional or statutory provision, and do not constitute nor give rise to a charge against
the Issuer's general credit or taxing powers or a pecuniary liability of the Issuer.
Section 3 Approvals and Authorizations.
3.01 This resolution shall constitute the approval of the Bonds within the meaning of
Section 1470 of the Code, and the Bonds are hereby approved. There is hereby approved the
issuance by the Issuer of its tax-exempt revenue bonds (specifically, the Bonds) in an aggregate
principal amount not to exceed $1,650,000, for the purpose of financing the Project.
3.02 The Issuer shall proceed to issue its Revenue Bonds, Series 2017 (Paine Art Center&
Gardens, Inc. Project), in the aggregate principal amount not to exceed $1,650,000, in the form and
upon the terms set forth in the Bond Agreement,which terms,including without limitation,interest
rates, redemption provisions and maturity, are for this purpose incorporated in this resolution and
made a part hereof.
The terms are hereby approved without further action by the Issuer, and the City Manager
and City Clerk are authorized and directed to execute and deliver the documents listed in Section 1.04
herein which are hereby approved, together with such subsequent changes as may be requested and
approved by bond counsel and the Issuer's attorney, and such other documents, agreements,
instruments or certificates as are deemed necessary or desirable by the Issuer's attorney and bond
counsel,including an Internal Revenue Service Form 8038.
The City Manager and the City Clerk are authorized and directed to execute and seal the Bonds
as prescribed in the Bond Agreement and to deliver them to the Trustee (together with a certified
copy of this resolution and any other documents required by the Bond Agreement) for authentication
and delivery to the Original Purchaser.
3.03 The publication in the official newspaper of the Issuer of the notice for the public
hearing referred to in Section 2(b) of this resolution,and such notice of public hearing as so published,
are hereby ratified.
3.04 The City Manager and the City Clerk and other officers of the Issuer are authorized to
prepare and furnish to the Trustee and bond counsel certified copies of all proceedings and records
of the Issuer relating to the Bonds,and such other affidavits and certificates as may be required by the
Trustee and bond counsel to show the facts relating to the legality and marketability of the Bonds as
such facts appear from the books and records in the officers' custody and control or as otherwise
known to them.
3.05 The approval hereby given to the various documents referred to in this resolution
includes the approval of such additional details therein as may be necessary and appropriate for their
completion and such modifications thereto, deletions therefrom and additions thereto as may be
approved by the Issuer's attorney and bond counsel. The execution of any document by the
appropriate officer or officers of the Issuer herein authorized shall be conclusive evidence of the
approval by the Issuer of such document in accordance with the terms hereof.
3.06 Notice of sale of the Bonds, in the form attached hereto as Exhibit A, shall be
published in the official newspaper of the Issuer as a class 1 notice under Chapter 985 of the Wisconsin
Statutes.
3.07 The Bonds shall be limited obligations of the Issuer payable by it solely from revenues
and income derived by or for the account of the Issuer from or for the account of the Borrower
pursuant to the Bond Agreement. As security for the payment of the principal of, premium,if any,
and interest on the Bonds, the Issuer shall pledge and assign to the Trustee all of its right, title and
interest in and to the trust estate described in the Bond Agreement.
3.08 All out-of-pocket costs of the Issuer,including attorneys' fees,in connection with the
issuance and sale of the Bonds shall be paid from the proceeds of the Bonds or by the Borrower.
Adopted: August 22, 2017
CITY OF OSHKOSH,WISCONSIN
By:
Steve Cummings,Mayor
Attest:
Pamela R. Ubrig, City Clerk
EXHIBIT A
NOTICE TO THE ELECTORS
On August 22, 2017, a resolution was offered,read, approved and adopted whereby the City
of Oshkosh,Wisconsin authorized the issuance and sale of its Revenue Bonds, Series 2017 (Paine Art
Center & Gardens,Inc. Pro)ect) in an amount not to exceed $1,650,000 (the `Bonds"). The closing
of this bond sale was held on , 2017. A copy of all proceedings had to date with
respect to the authorization and sale of said Bonds is on file and may be examined in the office of the
City Clerk, 215 Church Avenue, Oshkosh,Wisconsin.
This notice is given pursuant to Section 893.77, Wisconsin Statutes, which provides that an
action or proceeding to contest the validity of such financing, for other than constitutional reasons,
must be commenced within 30 days after the date of publication of this notice.
Pamela R. Ubrig, City Clerk
City of Oshkosh,Wisconsin
TO: Mayor and Members of the Common Council
FROM: Lynn A. Lorenson, City Attorney
DATE: August 17, 2017
RE: Approve Final Resolution regarding Revenue Bond Financing for Paine Art Center
& Gardens, Inc. Project.
Background
The City Council adopted an Initial Resolution on October 25, 2016 for the issuance of industrial
revenue bonds ("IRB's") for Paine Art Center & Gardens, Inc. to finance a project including the
construction, creation and remodeling of indoor and outdoor spaces, rehabilitation of surface
parking and driveways, creation of formal gardens and improvements to garden walls,
technology upgrades, signage updates, general maintenance and payment of professional fees
and costs.
The Paine is now asking the Council to approve a Final Resolution to allow the Bonds to be
issued.
Analysis
A municipality may issue IRB's for the benefit of a private entity for authorized projects. The
use of IRB's provides a tax benefit to the holder of the bonds since the holders may exclude the
interest of the bonds from gross income for federal tax purposes and allows financing at a lower
interest rate for the borrower. In most cases the bonds are purchased by a lender who looks
solely to the borrower for repayment. If the borrower is not able to meet the obligations of the
bonds, the lender must enforce its rights solely against the borrower.
Industrial revenue bonds are not general obligations of the City. The City will not be liable for
the payment of the principal or interest on the bonds and will not be responsible for
administering the bonds. The bonds will not count against the city's borrowing capacity.
City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, Wl 54903-1130 920.236.5000 http://www.ci.oshkosh.wi.us
Fiscal Impact
There is no anticipated fiscal impact to this resolution. All costs of issuance and administration
of the bonds are included in the bond issuance costs or paid by the requestor directly. The City
does have the City's bond counsel review requests for IRB's, however those expenses are
charged back to the requestor.
Respe eully Submitted,
rLYrT—A
orenso
City Attorney
Approved:
7kA.
"�-XV 4W Rohlofff
City Manager
City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5000 http://www.ci.oshkosh.wi.us