HomeMy WebLinkAboutRes2021-047 CITY OF SEWARD,ALASKA
RESOLUTION 2021-047 Sponsored by: Regis
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEWARD,
ALASKA, AUTHORIZING THE PARTICIPATION IN A PROPOSED
REFINANCING BY THE ALASKA MUNICIPAL BOND BANK OF ITS
GENERAL OBLIGATION BONDS THAT PROVIDED FUNDS TO
PURCHASE THE GENERAL OBLIGATION LIBRARY/MUSEUM
BONDS, 2011 SERIES A OF THE CITY OF SEWARD, UNDER A LOAN
AGREEMENT BETWEEN THE CITY OF SEWARD AND THE ALASKA
MUNICIPAL BOND BANK,AND AUTHORIZING THE CITY MANAGER
TO APPROVE A REVISED SCHEDULE OF PRINCIPAL AND INTEREST
PAYMENTS ON THE CITY OF SEWARD'S 2011A BONDS, IN
ACCORDANCE WITH THE LOAN AGREEMENT, IF THE BOND BANK
SUCCESSFULLY REFINANCES ITS BONDS.
WHEREAS, the City of Seward, Alaska (the "City"), to finance a portion of the cost of
certain library and museum capital improvements, issued and sold its General Obligation
Library/Museum Bonds, 2011 Series A, in the original principal amount of $3,480,000 (the
"2011A Bond") to the Alaska Municipal Bond Bank (the "Bond Bank"), as authorized by
Resolution No. 2010-129 and 2011-047 of the City adopted January 24, 2011 and June 13, 2011,
respectively(together, the "Bond Resolution"), on the terms and conditions set forth in the Bond
Resolution and in a loan agreement between the City and the Bond Bank dated as of September 1,
2011 (the"Loan Agreement"); and
WHEREAS, the Bond Bank issued and sold its General Obligation Bonds, 2011 Series
Three(the"Bond Bank Bonds"),to provide funds to purchase the 2011A Bond,as provided in the
Loan Agreement; and
WHEREAS, Section 6 of the Loan Agreement provides that payments of principal and
interest on the 2011A Bond maybe adjusted to reduce debt service on the 2011A Bond if the Bond
Bank is able to achieve debt service savings by refunding the Bond Bank Bonds; and
WHEREAS, the Bond Bank now intends to issue a series of its general obligation
refunding bonds(the"Bond Bank Refunding Bonds") for the purpose,among others,of refunding
all or a portion of the Bond Bank Bonds and achieving debt service savings; and
WHEREAS,the Council wishes to approve the City's participation in this refinancing and
to authorize the City Manager or his designee to accept a revised debt service schedule for all or a
portion of the outstanding 2011A Bond if the Bond Bank successfully refinances all or a portion
of the Bond Bank Bonds; and
WHEREAS, the Council approved Resolution No. 2020-063, on August 10, 2020 (the
"Original Resolution") which authorized the City's participation in the refinancing; and
CITY OF SEWARD,ALASKA
RESOLUTION 2021-047
WHEREAS,this resolution will supersede the Original Resolution in all respects.
NOW,THEREFORE,BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF SEWARD,ALASKA that:
Section 1. Approval of Refmancing. The Council hereby approves the City's
participation in the Bond Bank's refinancing of the Bond Bank Bonds and authorizes the City
Manager or his designee to approve a revised schedule of principal payment amounts and interest
rates for all or a portion of the outstanding 2011A Bonds,in accordance with Section 6 of the Loan
Agreement, so long as the revised debt service schedule is financially advantageous to the City.
The revised schedule of debt service on the 2011A Bond and other provisions,as may be required
by the Bond Bank, will be set forth in an amendment to the Loan Agreement (the "Amendatory
Loan Agreement") and a refunding bond in a principal amount not to exceed $2,895,000 (the
"2021 Refunding Bond")to be issued in exchange for the 2011A Bond. Notwithstanding, if only
a portion of the 2011A Bond is refinanced, the 2011A Bond shall be exchanged for a bond
reflecting the portion of the 2011A Bond(the"Exchanged 2011A Bond")that was not refunded.
The City Manager or Finance Director is hereby authorized to execute and deliver the
Amendatory Loan Agreement on behalf of the City and to cause the execution and delivery of the
2021 Refunding Bond and the Exchanged 2011A Bond as the case may be,in accordance with the
provisions of the Bond Resolution and this resolution,to the Bond Bank in exchange for the 2011A
Bond. The City Manager, City Finance Director, and other appropriate officers and employees of
the City are also hereby authorized to provide financial information about the City that the Bond
Bank may require for the official statement for the Bond Bank Refunding Bonds.
Notwithstanding the foregoing, principal installments of the 201 IA Bond to be refunded
by the terms of this resolution are each subject to an aggregate realized debt service savings of at
least three percent (3%), net of all issuance costs and underwriting discount, on a present value
basis.
Section 2.Tax Matters.The 2011A Bond was issued on a tax-exempt basis under Section
103 of the Internal Revenue Code of 1986, as amended (the "Code"). Subject to applicable law,
the 2021 Refunding Bond may be issued on a tax-exempt or taxable basis, as determined by the
City Manager, Finance Director, or Acting Finance Director. The Exchanged 2011A Bond shall
retain its original tax treatment under the Code.
If the 2021 Refunding Bond is issued on a tax-exempt basis: (i) the City covenants not to
take or omit to take any action that would cause interest on such Bond to be includable in gross
income for federal income tax purposes, and (ii) without limiting the generality of the foregoing,
the City covenants that it will not take or permit any action that would cause such 2021 Refunding
Bond to be a "private activity bond" as defined in Section 141 of the Code. Furthermore, if the
CITY OF SEWARD, ALASKA
RESOLUTION 2021-047
2021 Refunding Bond is issued on a tax-exempt basis,the City's bond counsel is hereby authorized
to rely on the City's tax covenants herein contained and as set forth in related documents.
Section 3.General Authorization.The City Manager, Finance Director, City Clerk,City
Attorney, and any other appropriate officers, agents, attorneys and employees of the City are each
hereby authorized and directed to cooperate with the Bond Bank and to take such steps, and
execute such letters, certificates, agreements, papers, financing statements, assignments or
instruments as in their judgment may be necessary, appropriate or desirable to carry out the terms
and provisions of, and complete the transactions contemplated by this resolution.
Section 4. Prior Acts. Any and all acts heretofore taken by officers, agents, attorneys, and
employees of the City in connection with refinancing all or a portion of the 2011 A Bond are hereby
ratified and confirmed.
Section 5. Resolution Supersedes the Original Resolution. This resolution supersedes
the Original Resolution in all respects, and all actions taken by the City pursuant to the Original
Resolution are hereby ratified and confirmed.
Section 6. Recitals. The recitals to this resolution are hereby incorporated into this
resolution as if fully set forth herein.
Section 7. Effective Date. This resolution shall take effect immediately upon adoption.
11 PASSED AND APPROVED by the City Council of the City of Seward, Alaska, this 26`1'
day of April, 2021. f
T i 7 Or . , • RD :. _ • SKA
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/ 41111011r
• r �,'erry, Mayor
AYES: Osenga, Seese, Baclaan, Casagranda, DeMoss, McClure,
NOES: None
ABSENT: None
ABSTAIN: None
CITY OF SEWARD, ALASKA
RESOLUTION 2021-047
ATTEST:
Brenda J. Ballou, MMC A c 4 , „ y C , y C /P r K
City Clerk
(City Seal)
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From:Jennifer Pae
To:Brenda Ballou
Cc:Viana Hammon;Sam Hickok;Norm Regis;Stephen Sowell
Subject:Library Bond Refunding Information, Mid-Cycle Budget and My Schedule
Date:Wednesday, March 17, 2021 10:36:12 AM
Attachments:Seward 2021 Refunding Recommendation.docx
Hi Brenda –
We just had a conference call with the City’s Financial Advisor and Bond Counsel regarding the
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Library Debt Refunding. They recommended that the attached letter be included on the April 12
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Agenda as informational, and the debt legislation will be ready for the docket deadline of April 6 so
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it will be included on the April 26 Agenda for consideration by Council.
On another note, Sam will be preparing and presenting the Mid-Cycle Budget information for
Monday’s (3/22) work session. We hope to have that completed by the end of day today /
tomorrow a.m. at the latest.
Finally, I will be out of the office and traveling from March 19 – March 26, so Sam will be filling in for
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me at meetings during my absence. I will be back and start working remote on Tuesday, March 30.
Please let me know if you have any questions, or there is anything else you need.
Thanks,
~ Jenn
Jennifer Pae
Finance Director
City of Seward
(w)907-224-4064
(c)907-491-0803
jpae@cityofseward.net
www.cityofseward.us
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Blitch Associates, Inc.
Don W. Grimes, Sr. Vice President
32 Pirate’s Cove Lane, P.O. Box 66
St. Marks, Florida 32355
(850)570-8528
Don@blitchassociates.com
March 16, 2021
Ms. Jennifer Pae, Finance Director
City of Seward
P.O. Box 167
410 Adams Street
Seward, Alaska 99664
Subject: Recommendation Letter relating to 2021 Bond Refunding
Through Alaska Municipal Bond Bank Authority (“AMBBA”)
Dear Jennifer:
Welcome to your new post as Finance Director for the City of Seward. I have been working
with the City on all of its bond issues since the early 1980’s and look forward to working
with you. We have worked with Sam Hickok both while he served under the Finance
Director and while he served as Acting Director including all the preliminary work on this
refunding issue. During the summer of 2020, preparations were underway for the
refunding transaction and we almost brought it to market but had to pause while litigation
was under review in the Supreme Court of the State of Alaska concerning the “moral
obligation” pledge of the State of Alaska as it pertains to the Alaska Municipal Bond Bank
Authority.
Interestingly, the delay will allow the City of Seward’s refunding bonds to be issued on a
tax-exempt basis rather than taxable because the bonds to be refunded ($2,660,000) have a
call option on September 1, 2021, which will be within 90 days of the proposed delivery
date of the refunding bonds (early June, 2021). While interest rates have increased during
the delay timeframe, they have not increased enough tooffset the benefit of going tax-
exempt so the estimated savings from the transaction have increased during the delay, at
least so far. The bonds proposed to be refunded are the 2011 General Obligation bonds for
the Library/Museum which were issued through AMBBA.
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Based on current tax-exempt interest rate levels as estimated by AMBBA bond
underwriters (Senior Manager is Bank of America Merrill Lynch),the net present value of
the interest rate savings on Seward’s bonds will be approximately $525,979 or 19.8% of
the par amount of the bonds to be refunded ($2,660,000). They estimate that if interest
rates increase by 35 basis points (about 1/3 of 1%), the savings would decrease to an
estimated $441,543 or 16.6% of the refunded bonds. Alternatively, should interest rates
decrease by the same percentage (35 basis points), savings are estimated at $613,572 or
23.1% of the refunded bonds. We think these estimates are reasonable in today’s market.
Generally, net present savings thresholds for tax-exempt refundings have been in the 3%
to 5% range so these levels of savings are tremendous. The net present value savings
percentage, calculated on an individual maturity basis, are all above those thresholds so we
recommend that all the maturities from 2022 to 2036 be included in this refunding issue.
The estimated reoffering yields to investors range from 0.43% for one year to 2.25% for
15 years. We agree with many economists who feel interest rates may wellbe on the
increase as the economy recovers. Waiting for improvement in the market does not seem
prudent.
Issuing the refunding bonds on a tax-exempt basis will require an additional resolution at
one of your City Council meetingsin Aprilas Resolution 2020-063 passed August 10,
2020 was based on the assumption that the bonds would be taxableand issued in 2020.We
would be pleased to answer any questions or concerns you or the City Council may have.
We recommend proceeding with this refunding bond issue as proposed by AMBBA.
Sincerely,
Don W. Grimes
Sr. Vice President
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