HomeMy WebLinkAboutURA RES 2018-02 RESOLUTION NO. 201.8-
A RESOLUTION OF THE CALDWELL URBAN RENEWAL AGENCY
AUTHORIZING THE EXECUTION OF THE BANNER BANK COMMITMENT
LETTER FOR THE INDIAN CREEK PLAZA IN THE AMOUNT NOT 'TO EXCEED
$4,400,000.
BE IT HEREBY RESOLVED by the Caldwell Urban Renewal Agency authorizes the execution of
the Banner Batik Commitment letter made a part hereof and set forth in full.
PASSED BY THE CALDWELL URBAN RENEWAL AGENCY this 12"'day of February,
2018,
APPROVED BY THE CHAIRMAN OF THE URBAN RENEWAL AGENCY OF THE
CITY OF CALDWELL on this 12`h day offebmary, 2018.
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February 7,2018 4 BANK
Mr. E1jay Waite, Treasurer
Urban Renewal Agency of the City of Caldwell,Idaho
411 Blain St.
Caldwell,ID 83605
Dear Mr. Waite,
Banner Bank("Bank") is pleased to offer the Urban Renewal Agency of the City of Caldwell, Idaho
("Agency") a commitment not to exceed$4,400,000 for reimbursement of construction costs related
to the Indian Creek Plaza proJect located in Caldwell, ID and to finance bond issuance costs.
The Bank's commitment is for the Agency to issue and the Bank to purchase a Revenue Allocation
(Tax Increment), Series 2018 - Indian Creek Plaza Project("Bond"), through a private bond sale for
direct private placement into the Bank's portfolio where it will remain for the life of the Bond.
This commitment letter constitutes a bond purchase agreement or commitment on the part of the
Bank to provide financing to the Agency and substantially represents the terms and conditions,
based upon information provided, under which the Bank will purchase the Bond frorn the Agency.
These terms and conditions, which have been approved through a formal credit underwriting
approval process, arc not all-inclusive but generally describe the Bank's commitment to the
Agency.
ISSUER/AGENCY: Urban Renewal Agency of the City of Caldwell, Idaho("Agency").
TRUSTEE: lions Bank, a division of ZB, National Association, Corporate Trust
Department, Boise, ID. Trustee shall act as paying agent, bond registrar,
authenticating agent, and transfer agent with respect to the Bonds.
AMOUNT: Not to exceed $4,400,000
PROPOSED FORM: Indian Creek Plaza Revenue Allocation Bond, Series 2018 ("Bond"), a
single bond in registered form.
TERM/LIFE: Approximately four and one half(4.5)years.
MATURITY DATE: September 15,2022
BANK FEES: A $6,625 Bank origination fee and a $3,000 fee for Bank's legal counsel is
payable at closing. Agency is responsible for its bond counsel and
financial advisor fees.
Boise(1,onimercial B uikfttg Center*950 W 13,mmock,Suite 101 •Boise,ID 83702
Phone 20�4424-2360•Fax:208-424-23f.,51 •bannerbwik.com
Member FDIC,Eqiisl flossing lAlaider
LENDER
INTEREST RATE: The tax-exempt, bank-qualified interest rate for the 4 and 1/2 years is
based upon the February 6, 2018 Des Moines Federal Home Loan Bank
("FHLB")5-year Fixed-Rate Advances Regular Advance Rate("Index")
of 2.74% plus 1.92% (192 basis points) for the taxable rate of 4.66%.
Then multiply the taxable rate by 80% (0.80) for the tax-exempt bank-
qualified interest rate of 3.73%. This conversion factor of 80%
incorporates the decrease in the U.S. corporate tax rate from 35%to 21%.
Interest will be calculated on the basis of the actual number of days
elapsed over a year of 360 days.
MARKET RATE: The tax-exempt bank-qualified fixed interest rate described above is based
upon today's market interest rates and is subject to change, at the sole
discretion of the Bank, if financial market conditions and/or market
interest rates change prior to the URA board formally adopting the bond
resolution authorizing the issuance of the Bond and/or if the closing on this
Bond does not occur within forty(40) days following the formal adoption
of bond resolution by the URA board, but in no event shall the closing
occur prior to the expiration of the thirty(30)day contest period following
the effective date of the bond resolution pursuant to Section 50-2027,
Idaho Code.
TAXABLE RATE: The tax-exempt fixed interest rate described above is based upon the Bond
qualifying for tax-exempt status for the life of this Bond. In the event the
Bond ceases to qualify for this tax-exempt status, the tax-exempt interest
rate described above shall be converted to an equivalent taxable interest
rate. The indicative taxable equivalent fixed rate would be based upon the
then current FHLB five-year Fixed-Rate Advances - Regular Advance
Rate ("Index") plus 1.92% (192 basis points). Based upon the FHLB
Index rate as of February 6, 2018 (2.74%), the taxable interest rate would
be approximately 4.66%.
INTEREST ONLY: Accrued interest only from closing is due September 15,2018;followed by
semiannual payment of principal and interest.
REPAYMENT OF Bond will be structured with eight (8) equal semiannual payments of
PRINCIPAL AND principal and interest payable each March 15 and September 15 beginning
INTEREST: March 15, 2019. The final semiannual payment of principal and interest is
due at Maturity on September 15,2022. Payments of principal and interest
are to fully amortize the Bond on or before the Maturity Date and
payments shall be applied first to interest and then to principal on the date
the payments are actually received by Banner Bank.
PREPAYMENT: The Agency may prepay the Bond, in whole or in part,on any semi annual
scheduled payment date with ten days prior written notice to the Bank and
with no prepayment penalty. A partial prepayment shall not change future
Urban Renewal Agency of the City of Caldwell, Idaho
February 7,2018-Page 2
scheduled semiannual payment amounts (except for the final payment as
necessary)but will result in an earlier retirement of the Bond.
FUND ACCOUNTS: For as long as the Bond is outstanding, the Agency will maintain its
primary operating account presently known as the Urban Renewal
Operating Account ("Account") at Banner Bank. This Account shall be
designated to receive all Tax Increment Revenue receipts as disbursed by
Canyon County to the Agency which arc designated as Pledged Revenues.
All Pledged Tax Increment Revenues received by the Agency in trust shall
be transferred biannually and held by the Trustee who will create and
maintain the following fund accounts:
1) Revenue Allocation Fund held by the Trustee will receive all Pledged
Revenues allocated by the Agency to repayment of the Bond which shall
be used only for the following purposes and in the following order of
priority:
First, to pay or provide for payment of principal and interest on the Bond
by deposit into the Bond Fund;
Second, to pay or provide for the payment of the principal and redemption
premium,if any,of the Bond by deposit into the Bond Fund.
Third, to fund the Debt Service Reserve Account in an amount which
satisfies the Reserve Account Requirement(as described below).
Fourth, to pay for any repairs, or improvements to the project or any
additional projects approved by the Agency in accordance with Law,or for
any new project in the Revenue Allocation Area approved by the Agency
or to pay tax increment revenue to the local taxing districts as required by
the Agency Plan; provided there shall be retained in the fund the amount
necessary to make all debt service payments due during the next twelve
(12)months on the Bond and all prior and future bond issues with a parity
lien on pledged revenue.
2) Bond Fund to be held by the Trustee, consisting of a Debt Service
Account and a Debt Service Reserve Account to be held by the Trustee.
Trustee will transfer amounts from the Revenue Allocation Fund to the
Bond Fund in amounts and at the time required to make payment of
principal,interest, or redemption price.
3) Debt Service Reserve Account to be established specific to Series
2018 Bond to hold an amount, including amounts on deposit in the
respective reserve accounts of prior Bond issue obligations and any
additional bonds, equal to at least 10% of the aggregate outstanding
principal amount of the Series 2018 Bond, prior bond obligations and any
additional bonds secured by the Debt Service Reserve Account.
Urban Renewal Agency of the City of Caldwell,Idaho
February 7,2018-Page 3
If on any scheduled payment date the amount in the Debt Service Account
is less than the amount required to pay principal and interest, the Trustee
shall apply amounts from the Debt Service Reserve Account to make up
any deficiency. Any deficiency in the Debt Service Reserve Account shall
be replaced as soon as practical by deposits of legally available funds from
the Revenue Allocation Fund.
When ever the amount in the Debt Service Reserve Account,together with
the amount in in the Debt Service Account, is sufficient to pay in full the
amount of all parity bonds outstanding including interest, the funds on
deposit in the Debt Service Reserve Account may be transferred to the
Debt Service Account. The Series 2018 Bond Debt Service Reserve can
be used for final payment of principal and interest provided no event of
default exists.
PLEDGED The Agency shall pledge for payment of the Bond,equally and ratably,
REVENUES/ subject to the parity lien of Prior Obligations,the Pledged Revenues and all
SECURITY money in the Revenue Allocation Fund,Bond Fund and Debt Service
Reserve Account. The Prior Obligations are defined collectively as the
Agency's Revenue Allocation Bonds Series 2006A,Series 2008,Series
2012 and Series 2016. Pledged Revenues shall mean for each fiscal year,
the Revenue Allocation revenues and investment earnings on money held
by the Trustee in the Revenue Allocation Fund,Debt Service Reserve
Account,and Bond Fund.
This pledge will constitute a first,exclusive lien on the Pledged Revenues
and other funds in the Revenue Allocation Fund,Bond Fund and Debt
Service Reserve Account for payment of the Bond subject only to the
parity lien on Pledged Revenues of the Prior Obligations and additional
bonds as permitted.
Pledged Revenues,whether received by the agency in trust or deposited
with the Trustee,will be disbursed,allocated and applied solely to the uses
and purposes described herein,and shall be accounted for separately and
apart from all other money, funds or accounts of the Agency.
FINANCIAL Issuance of Future Parity Indebtedness. The Agency covenants that for as
COVENANTS: long as the Bond remains outstanding,the Agency will not issue any bonds
or notes having a greater or senior priority lien than the Bonds upon the
"Pledged Revenue" defined as the Property Tax - General Revenue
designated in the General Fund of the audited fiscal year end Statement of
Activities and Governmental Fund Revenues,Expenditures and Changes in
Fund Balance, and other sources of revenue as may be pledged to pay and
secure the payment of principal and interest on the Bond.
The Agency covenants that for as long as any Bonds remain outstanding, it
Urban Renewal Agency of the City of Caldwell,Idaho
February 7,2018-Page 4
will not incur future debt that constitutes a parity lien or pledge and charge
upon the Agency's Pledged Revenue and other sources of pledged revenue
unless the Agency can demonstrate that after the issuance of such parity
bond debt the Agency's Property Tax-General Revenue and other pledged
revenue will be at least 1.50 times the annual debt service of parity bond
debt in any future year (Property Tax - General Revenue / Annual Debt
Service of Parity Debt).
LEGAL OPINION: Prior to closing, Bank shall receive a legal opinion from the Agency's
bond counsel,satisfactory to the Bank,stating:
(1) stating that all the terms and conditions of applicable bond documents
and the transactions described therein are in full compliance with Idaho
State Law and Federal Law, are binding upon and enforceable against the
Agency and do not violate the Agency's formation or constituent
documents,or any applicable law;
(2) stating that the indebtedness being incurred is a legal and valid
obligation of the Agency;
(3) stating the Agency has designated the bonds as a qualified tax-exempt
obligation pursuant to Section 265(b)(3) of the United States IRS Code
and stating that the interest on the bonds is excluded from federal income
tax pursuant to Section 103 of the IRS Code and is excluded from Idaho
State income tax;
(4)confirming the authority of the Agency to incur the indebtedness and to
issue these bonds;
(5) confirming that the Agency's Bond Resolution authorizing this
indebtedness and irrevocably pledging the security for repayment of this
indebtedness is valid and authorized.
RESOLUTION: Bank shall receive a copy of the board resolution adopted by the Agency's
board of commissioners authorizing the issuance of the debt and pledging
the security for repayment.
BOND: Bank shall receive the registered Bonds at closing.
FORM 8038-G: Bank shall receive a copy of the IRS Form 8038-G and the Tax
Certification for Bond evidencing the interest income as tax-exempt to the
Bank.
REPORTING: Financial information as requested by Bank, including the Agency's in-
house financial statements/reports. The Agency shall provide Bank the
Agency's audited annual financial statements within 180 days after the end
of the Agency's fiscal year.
Urban Renewal Agency of the City of Caldwell,Idaho
February 7,2018-Page 5
DOCUMENTATION: Bond documentation to be prepared by the Agency's bond counsel and
subject to review and acceptance by the Bank.
OTHER TERMS/ Receipt and review of final audited financial statement for FYI; September
CONDITIONS: 20,201?.
This commitment shall terminate at our option if, in (lie Bank's opinion, a material adverse change
in the property, business prospects, profits, Or financial condition of Agency has occurred or shall
occur at any time prior to expiration of the commitment. This commitment is non-assignable by the
Agency and the Agency will not disclose the terms of this commitment except to legal or financial
advisors or as otherwise required by the Idaho Public Records Act. This commitment supersedes
any prior commitments, offer or agrcementi, written or oral, concerning this financing and can only
be modified in writing.
Please acknowledge your agreement and acceptance of these ternts, by signing and returning a copy
of this letter to our attention by February 15, 2019; otherwise, this commitment shall expire.
Furthermore,this commitment shall expire if the Bond funding has not closed by April 15,2018.
Banner Bank looks forward to continuing our partnership with the Agency in financing
reimbursement of costs related the Indian Creek Plaza project.
Sincerely,
1 4- W16*t
Brian flathhorn Darwin W. Parker
VP and Relationship Manager VP Public Finance
Agreed to and accepted this A2- 4ayof E6Aiw� ,2018.
Urba one al gene of the City of Caldwell,Idaho
By:
Its:
Urban Renewal Agency of the City of Caldwell,Idaho
February 7,2018-Page 6