HomeMy WebLinkAboutResolution - 3251 - Agreement - Brazos River Authority - Tax Exemption - 11/16/1989Resolution # 3251
November 16, 1989
Item #13
AGREEMENT BETWEEN BRAZOS RIVER AUTHORITY AND
CITY OF LUBBOCK, TEXAS REGARDING TAX EXEMPTION
WHEREAS, the Brazos River Authority (the "Authority") has
authorized and issued its Special Facilities (Lake Alan Henry)
Revenue Bonds, Series 1989 (the "Bonds") for the purpose of
constructing a reservoir (the "Project") on the south fork of the
double mountained fork of the Brazos River to provide a
long-term, firm supply of surface water to the City of Lubbock,
Texas ("Lubbock");
WHEREAS, the Authority and Lubbock have entered into a
contract dated May 11, 1989, which provides, among other things,
for the Authority to construct the Project and operate and
maintain it on the land acquired by Lubbock and pursuant to
easements granted to the Authority;
WHEREAS, the Authority has agreed to sell to Lubbock and
Lubbock has agreed to buy from the Authority and to pay as
provided in the contract, whether such water is actually used or
not, the entire amount of the water which can be supplied from
the Project; and
WHEREAS, the payments received by the Authority with respect
to such sale will be used for the payment of debt service on the
Bonds;
THE AUTHORITY AND LUBBOCK DO HEREBY AGREE AS FOLLOWS:
1. Lubbock agrees to refrain from any action which would
adversely affect, or to take such action to ensure, the treatment
of the Bonds as obligations described in section 103 of the Code,
the interest on which is not includable in the "gross income" of
the holder for purposes of federal income taxation.
2. In furtherance thereof, Lubbock agrees as follows:
(a) to take any action to assure that no portion of
the proceeds of the Bonds received by Lubbock or no more
than five percent of the output received by Lubbock from the
Project are used for any "private business use," as defined
in section 141(b)(6) of the Code or, if more than 5 percent
of the output is so used, that amounts, whether or not
received by Lubbock, with respect to such private business
use, do not, under the terms of the Resolution adopted by
the Authority or any underlying arrangement, directly or
indirectly, secure or provide for the payment of more than 5
percent of the debt service on the Bonds, in contravention
of section 141(b)(2) of the Code;
(b) to refrain from taking any action which would
otherwise result in the Bonds being treated as "private
activity bonds" within the meaning of section 141(b) of the
Code;
(c) to refrain from taking any action that would
result in the Bonds being "federally guaranteed" within the
meaning of section 149(b) of the Code;
(d) to refrain from using any portion of the proceeds
of the Bonds or amounts treated as proceeds of the Bonds,
directly or indirectly, to acquire or to replace funds which
were used, directly or indirectly, to acquire investment
property (as defined in section 148(b)(2) of the Code) which
produces a materially higher yield over the term of the
Bonds, other than investment property acquired with --
(1) proceeds of the Bonds invested for a
reasonable temporary period of 3 years or less until
such proceeds are needed for the purpose for which the
bonds are issued,
(2) amounts invested in a bona fide debt service
fund, within the meaning of section 1.103-13(b)(12) of
the Treasury Regulations, and
(3) amounts deposited in any reasonably required
reserve or replacement fund to the -extent such amounts
do not exceed 10 percent of the proceeds of the Bonds;
(e) to otherwise restrict the use of the proceeds of
the Bonds or amounts treated as proceeds of the Bonds, as
may be necessary, so that the Bonds do not otherwise
contravene the requirements of section 148 of the Code
(relating to arbitrage) and, to the extent applicable,
section 149(d) of the Code (relating to advance refundings);
(f) to take such action as necessary to assist the
Authority in paying to the United States of America at least
once during each five-year period (beginning on the date of
delivery of the Bonds) an amount that is at least equal to
90 percent of the "Excess Earnings," within the meaning of
section 148(f) of the Code and to pay to the United States
of America, not later than 60 days after the Bonds have been
paid in full, 100 percent of the amount then required to be
paid as a result of Excess Earnings under section 148(f) of
the Code and
(g) to maintain such records as will enable Lubbock to
fulfill its responsibilities under this section and section
148 of the Code and to retain such records for at least six
years following the final payment of principal and interest
on the Bonds.
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3. It is the understanding of the Authority and Lubbock
that the covenants contained herein are intended to assure
compliance with the Code and any regulations or rulings
promulgated by the U.S. Department of the Treasury pursuant
thereto. In the event that regulations or ruling are hereafter
promulgated which modify, or expand provisions of the Code, as
applicable to the Bonds, Lubbock will not be required to comply
with any covenant contained herein to the extent that such
failure to comply, in the opinion of nationally -recognized bond
counsel, will not adversely affect the exemption from federal
income taxation of interest on the Bonds under section 103 of the
Code. In the event that regulations or rulings are hereafter
promulgated which impose additional requirements which are
applicable to the Bonds, Lubbock agrees to comply with the
additional requirements to the extent necessary, in the opinion
of nationally -recognized bond counsel, to preserve the exemption
from federal income taxation of interest on the Bonds under
section 103 of the Code.
Dated:
Dated: November 16, 1989
BRAZOS RIVER AUTHORITY
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CITY OF LUBBOCK, TEXAS
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B.C. McMinn, Mayor
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CERTIFICATE FOR
RESOLUTION AUTHORIZING THE MAYOR OF THE CITY OF
LUBBOCK TO EXECUTE AN AGREEMENT WITH BRAZOS RIVER
AUTHORITY REGARDING TAX EXEMPTION
THE STATE OF TEXAS
COUNTY OF LUBBOCK
CITY OF LUBBOCK
We, the undersigned officers of the City of Lubbock,
Texas, hereby certify as follows:
1. The City Council of said City convened in RP9ular
MEETING ON THE 16th DAY OF NOVEMBER, 1989, at the City Hall,
and the roll was called of the duly constituted officers and
members of said City Council, to -wit:
B. C. "Peck" McMinn, Mayor
Joan Baker
Bill Maloy
Gary D. Phillips
Ranette Boyd, City Secretary
George Carpenter
T. J. Patterson
Maggie Trejo
and all of said persons were present, except the
absentees: None
constituting a quorum. Whereupon, among
following was transacted at said Meeting:
following
thus
ness, the
a written
RESOLUTION AUTHORIZING THE MAYOR OF THE CITY OF
LUBBOCK TO EXECUTE AN AGREEMENT WITH BRAZOS RIVER
AUTHORITY REGARDING TAX EXEMPTION
was duly introduced for the consideration of said City
Council for adoption. It was then duly moved and seconded
that said Resolution be adopted; and, after due discussion,
said motion, carrying with it the adoption of said Resolu-
tion, prevailed and carried by the following vote: 7
voted "For" 0 voted "Against" 0 abstained, all
as shown in the official Minutes of the City Council for the
Meeting held on the aforesaid date.
2. That a true, full, and correct copy of the afore-
said Resolution adopted at the Meeting described in the
above and foregoing paragraph is attached to and follows
this Certificate; that said Resolution has been duly record-
ed in said City Council's minutes of said Meeting; that the
above and foregoing paragraph is a true, full, and correct
excerpt from said City Council's minutes of said Meeting
pertaining to the adoption of said Resolution; that the
persons named in the above and foregoing paragraph are the
duly chosen, qualified, and acting officers and members of
said City, Council as indicated therein; and that each of the
officers and members of said City Council was duly and
sufficiently notified officially and personally, in advance,
of the time, place, and purpose of the aforesaid Meeting,
and that said Resolution would be introduced and considered
for adoption at said Meeting; and that said Meeting was open
to the public, and public notice of the time, place, and
purpose of said Meeting was given, all as required by
Vernon's Ann. Civ. St. Article 6252-17.
3. That the City Council of said City has approved,
and hereby approves, the aforesaid Resolution; that the
Mayor and the,City Secretary of said City have duly signed
said Resolution; and that the Mayor and the City Secretary
of said City hereby declare that their signing of this
Certificate shall constitute the signing of the attached and
following copy of said Resolution for all purposes.
SIGNED AND SEALED
City
( SEAL)
16th day of November, 1989.
Mayor
Resolution #3251
�. November 16, 1989
Item #13
RESOLUTION AUTHORIZING THE MAYOR OF THE
CITY OF LUBBOCK TO EXECUTE AN AGREEMENT WITH
BRAZOS RIVER AUTHORITY REGARDING TAX EXEMPTION
WHEREAS, the Brazos River Authority (the "Authority")
has authorized the issuance of its Special Facilities (Lake
Alan Henry) Revenue Bonds, Series 1989 (the "Bonds") for the
purpose of constructing a reservoir (the "Project") on the
south fork of the double mountained fork of the Brazos River
to provide a long-term, firm supply of surface water to the
City of Lubbock, Texas ("Lubbock"); and
WHEREAS, the Authority and Lubbock have entered into a
contract dated May 11, 1989, which provides, among other
things, for the Authority to construct the Project and
operate and maintain it on the land acquired by Lubbock and
pursuant to easements granted to the Authority; and
WHEREAS, the Authority has agreed to sell to Lubbock
and Lubbock has agreed to buy from the Authority and to pay
as provided in the contract, whether such water is actually
used or not, the entire amount of the water which can be
supplied from the Project; and
WHEREAS, the payments received by the Authority with
respect to such sale will be used for the payment of debt
service on the Bonds; and
WHEREAS, it is appropriate that Lubbock and the Author-
ity enter into an agreement whereby Lubbock agrees to
refrain from any action which would adversely affect, or to
take such action to ensure, the treatment of the Bonds as
obligations described in section 103 of the Internal Revenue
Code of 1986, the interest on which is not includable in the
"gross income" of the holder for purposes of federal income
taxation;
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
LUBBOCK:
1. The Mayor is authorized to enter into an agreement
with the Authority, and the City Secretary is authorized to
affix the seal of the City thereto and attest such agree-
ment, being substantially in the form attached hereto as
Exhibit A and made a part hereof.
2. The Mayor and other officers and employees of the
City are hereby authorized to take such further action as
shall be appropriate or necessary to carry out the intent
and purposes of said agreement.