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HomeMy WebLinkAboutResolution No. 2019-54COUNTY COUNCIL COUNTY OF KAUA’I 31k t1~ol Ut to n No.2019-54 RESOLUTION APPROVING THE ISSUANCE OF UP TO $23,000,000 AGGREGATE PRINCIPAL AMOUNT OF SPECIAL TAX REVENUE BONDS OF THE COUNTY OF KAUA’I FOR THE COUNTY’S COMMUNITY FACILITIES DISTRICT NO.2008-1 (KUKUI’ULA DEVELOPMENT PROJECT); AUTHORIZING THE APPLICATION OF THE PROCEEDS OF THE BONDS, TOGETHER WITH CERTAIN OTHER AVAILABLE FUNDS, TO FUND THE COSTS OF CERTAIN FACILITIES RELATING TO SUCH DISTRICT;APPROVING THE FORMS OF THE FIRST SUPPLEMENTAL TRUST INDENTURE,SECOND AMENDMENT TO ACQUISITION AND FUNDING AGREEMENT,PRELIMINARY OFFICIAL STATEMENT, BOND PURCHASE AGREEMENT AND CONTINUING DISCLOSURE AGREEMENTS RELATING TO THE BONDS;CLARIFYING CERTAIN MATTERS RELATING TO THE RATE AND METHOD OF APPORTIONMENT FOR THE DISTRICT; AND AUTHORIZING THE TAKING OF FURTHER ACTIONS RELATING TO THE BONDS AND THE DISTRICT WHEREAS,pursuant to Ordinance No.872 (the “Ordinance of Formation”), as adopted by the Council of the County of Kaua’i (the “County”)on September 24, 2008 and approved by the Mayor of the County on September 26,2008,the County has established a community facilities district,designated as Community Facilities District No.2008-1 (Kukui’ula Development Project)(the “District”),and authorized the levy of a special tax (the “Special Tax”)on properties within the District in accordance with Chapter 26,Kaua’i County Code 1987,as amended (“Chapter 26”), and the Rate and Method of Apportionment of Special Tax (the “RMA”)approved for the District pursuant to the Ordinance of Formation;and WHEREAS,pursuant to Ordinance No.875 (the “Bond Ordinance”),as adopted by the Council of the County on November 6,2008 and approved by the Mayor of the County on November 12,2008,the County has authorized the issuance of one or more series of special tax revenue bonds (including the Series 2012 Bonds and the Series 2019 Bonds referred to below,the “Bonds”)in an aggregate principal amount not to exceed $120,000,000 (excluding Bonds issued to refund other Bonds previously issued)to fund all or a portion of the costs (including “Incidental 1 Expenses”as defined in the Ordinance of Formation)of certain infrastructure facilities related to the District (the “Facilities”),such funding being subject to (a) the terms and conditions specified in the (i)Bond Ordinance,(ii)the Trust Indenture dated as of April 15,2012 (the “Existing Bond Indenture”)between the County and The Bank of New York Mellon Trust Company,N.A.,as trustee,(iii)the Acquisition and Funding Agreement dated as of July 1,2008,as heretofore amended (the “Existing Acquisition Agreement”)between the County and Kukui’ula Development Company (Hawaii),LLC (the “Developer”),and (b)in the case of the Series 2019 Bonds referred to below,to the further approvals and authorizations referred to in this Resolution;and WHEREAS,at the request of the Developer,the County has heretofore issued an initial series of the Bonds (the “Series 2012 Bonds”)in the aggregate principal amount of $11,875,000,as authorized by Resolution 2012-25 of the County Council approving,among other things,(a)the issuance and sale of the Series 2012 Bonds, (b)the forms of the principal financing documents pertaining to the Series 2012 Bonds,(c)the use of Series 2012 Bond proceeds to fund the costs of Facilities (including Facilities designated by the Developer and the County,respectively)in accordance with the Existing Acquisition Agreement,and (d)the taking of all necessary actions in connection with the foregoing;and WHEREAS,at the further request of the Developer,the County proposes to issue an additional series of Bonds (the “Series 2019 Bonds”)in an aggregate principal amount not to exceed $23,000,000 and,in connection therewith,there have been presented at this meeting forms of (a)the First Supplemental Trust Indenture (the “Supplemental Indenture”)amending and supplementing the Existing Bond Indenture (such Existing Bond Indenture,as so amended and supplemented,being herein referred to as the “Bond Indenture”)with respect to the issuance of the Series 2019 Bonds,(b)the Second Amendment to Acquisition and Funding Agreement (the “Amendment to Acquisition Agreement”)amending and supplementing the Existing Acquisition Agreement (the Existing Acquisition Agreement,as so amended,being herein referred to as the “Acquisition Agreement”) for the purposes of modifying certain definitions,extending the period during which Special Taxes may be used to pay the cost of Facilities acquired from or constructed by the Developer and reflecting an exchange of funding sources between County-designated Facilities and Developer-designated Facilities as permitted by the Existing Acquisition Agreement and the Existing Indenture,(c)the Preliminary Official Statement (the “Preliminary Official Statement”)to be disseminated in connection with the marketing of the Series 2019 Bonds,(d)the Bond Purchase Agreement (the “Bond Purchase Agreement”)pursuant to which the Series 2019 Bonds will be sold,and (e)the respective Continuing Disclosure Agreements of the County and the Developer (each,a “Disclosure Agreement”)relating to the requirements of Rule No.15c2-12 of the Securities and Exchange Commission;and 2 WHEREAS,the Developer has requested a clarification with respect to the classification under the RMA of three parcels of land in the District (the “Mixed Use Parcels”),a portion of which is currently used as part of a golf course and the balance of which is intended to be developed for residential or other non-golf course purposes;and WHEREAS,the Council of the County of Kaua’i intends hereby to approve the proposed issuance and sale of the Series 2019 Bonds and certain matters pertaining to the Series 2019 Bonds and the District (including the Mixed Use Parcels). NOW,THEREFORE,BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF KAUA’I,STATE OF HAWAI’I AS FOLLOWS: 1.The issuance and sale of up to $23,000,000 aggregate principal amount of Series 2019 Bonds is hereby approved,such Series 2019 Bonds to be issued and sold at such time and upon such terms as shall be determined by the Director of Finance in accordance with the Bond Ordinance,the Bond Indenture and the Acquisition Agreement;provided that (i)the Series 2019 Bonds shall finally mature not later than May 15,2049,(ii)the maximum interest rate on the Series 2019 Bonds shall not exceed 6%per annum,(iii)the maximum underwriting discount at which the Series 2019 Bonds are sold by the County shall not exceed 2%,and (iv) the County and the Trustee shall have received a certificate from the County’s designated Special Tax Administrator confirming satisfaction of the applicable financial ratio requirements for the issuance of the Series 2019 Bonds pursuant to Section 2.12 of the Bond Indenture.It is expressly understood that the Bonds, including the Series 2019 Bonds,shall be limited obligations of the County payable solely from,and secured solely by,the Special Tax levied on taxable properties within the District and certain funds and accounts established under the Bond Indenture,and that the full faith and credit of the County shall not be pledged for payment of the principal or redemption price of or interest on such Bonds. 2.The proceeds of the Series 2019 Bonds shall be applied toward the costs (including Incidental Expenses)of the Facilities in accordance with terms and conditions set forth in the Acquisition Agreement;provided that,pursuant to the Acquisition Agreement,an amount equal to 15%of the “Net Construction Proceeds” (as hereinafter defined)of the Series 2019 Bonds shall be used,together with Special Tax collections available for such purpose under the Acquisition Agreement, to fund the costs of the Facilities designated by the County and identified in Exhibit A hereto.With respect to the Pa’anau Village Phase I &II Energy Self-Sufficiency Upgrades identified in Exhibit A,the Council hereby determines that privately-owned facilities included in such Upgrades will serve a public purpose and are therefore eligible for funding pursuant to Chapter 26.For purposes of the foregoing,the term “Net Construction Proceeds”shall mean (a)the par amount of the Series 2019 Bonds,(b)plus original issue premium (if any),and (c)less the sum 3 of (i)original issue discount (if any),(ii)underwriting discount,and (iii)proceeds of the Series 2019 Bonds used to pay the costs of issuance,to fund capitalized interest (if any)and to fund the Reserve Account established under the Bond Indenture. 3.The Council hereby approves the forms of the Supplemental Indenture, the Amendment to Acquisition Agreement,the Preliminary Official Statement,the Bond Purchase Agreement and the Disclosure Agreements as presented at this meeting.The Mayor and Director of Finance (or either of them,as appropriate)are hereby authorized to execute and deliver the Supplemental Indenture,the Amendment to Acquisition Agreement,the Bond Purchase Agreement and the County’s Disclosure Agreement,to approve the final form and execution of the Developer’s Disclosure Agreement and to authorize the dissemination of the Preliminary Official Statement,all in substantially the forms presented at this meeting,with such modifications as such official or officials may approve. 4.The Mixed Use Parcels consist of approximately 379.16 acres of land (Tax Map Key (TMK)Parcel Nos.2-6-022-020,2-6-022-021 and 2-6-015-001), including approximately 141.40 acres of land currently used for golf course purposes and approximately 237.76 acres of land which is currently undeveloped.Although the R1VIA classifies property used for golf course purposes as non-taxable “Golf Course Property”and undeveloped land as taxable “Undeveloped Property,”the Mixed Use Parcels have not been subdivided into land used for golf course purposes and unimproved land and,unless so subdivided,are required to be classified in their entireties as either non-taxable Golf Course Property or as taxable Undeveloped Property under the R1VIA.Based on the current use of the Mixed Use Parcels,in part,for golf course purposes,such Parcels have been classified in their entireties as non-taxable Golf Course Property under the RMA.However,the Developer has advised that it now intends to develop approximately 218.74 acres of the unimproved land for residential or other non-golf course purposes and to subdivide the current Mixed Use Parcels in connection with such development.In view of its current plans for the undeveloped land within the Mixed Use Parcels,the Developer has requested that,pending subdivision,the Mixed Use Parcels be classified in their entireties as taxable Undeveloped Property on the understanding that,upon subdivision,the subdivided parcels used for golf course purposes will be reclassified as non-taxable Golf Course Property.Upon consideration of this request,the Council hereby determines,based on the unimproved land included in the Mixed Use Parcels,that such Parcels may be classified in their entireties as taxable Undeveloped Property pending subdivision and that,upon subdivision,the subdivided parcels used for golf course purposes may be reclassified as non-taxable Golf Course Property;provided that,until such time as the Special Tax levied on all taxable “Improved Lot Property”pursuant to the RMA is sufficient in the aggregate to fully satisfy the “Special Tax Requirement”under the R1VIA (including the debt service on all outstanding bonds under the Bond Indenture,administrative expenses of the County relating to the District,amounts needed to replenish reserve funds for outstanding bonds or to cover anticipated Special Tax delinquencies,and 4 amounts needed to pay for authorized capital improvements),the total amount of land classified as non-taxable Golf Course Property shall not exceed 225 acres. 5.The Mayor,the Director of Finance,and other appropriate officials of the County are hereby authorized to take or to direct or authorize the taking of such other actions as may be necessary or appropriate in connection with the issuance and sale of the Series 2019 Bonds and the performance of the County’s covenants and responsibilities with respect to the Series 2019 Bonds and the District, including without limitation the performance of administrative services contemplated by the Bond Indenture and the Ordinance of Formation and the retention of staff or consultants to perform such services,all in accordance with the Ordinance of Formation,the Bond Ordinance,the Acquisition Agreement,the Bond Indenture and this Resolution. 6.This Resolution shall take effect immediately upon its adoption by the Council.All prior resolutions or portions thereof inconsistent herewith are hereby repealed. Introduced by: LUKE A.EVSLIN (By Request) V:\RESOLUTIONS\20 18-2020 TERM\CFD Resolution SSforAMKJy.doc QtertItitate @t ~boption ~e 1j~rtbp tcrtifp tijat 3~t~otutton j~.201954 ____________________________________~abopteb tip the ~ouncIt of the (ountp of ~aua’i,~tate of _______________________________~a~jjat’t,3utju’e,~~November 6,2019 (hjatrm &~re~tbin~Q~fftcer ~ap ~xcu~cb 3~ecu~cb ~&un X Qt~jock X Qto~iiben X Q~b~tmn X ~aa~a~iia X ~aane~Ijiro X I~ua1i’i X ~otaL 6 0 1 0 \~_€~~irntp Qflerk - ~ateb November 6,2019 5 EXHIBIT A Designated County Projects The projects designated by the County for funding from the Net Construction Proceeds of the Series 2019 Bonds,together with available Special Tax Collections, are: I.Implementation of transportation improvements in Köloa and Po’ipü as identified in Figure 4-4,‘Multimodal Network,’in the South Kaua’i Community Plan,including design and construction of the following: •Sidewalk on Lopaka Paipa Boulevard between Ala Kalanikaumaka and Po’ipü Road; •Traffic calming on Lopaka Paipa Boulevard between Ala Kalanikaumaka and Po’ipu Road; •Shared use path along an existing cane haul road between the Koa’e housing project at Po’ipa Road and Ala Kinoiki; •Safe route to school improvements on Waikomo Road; •Sidewalk or shared use path on Köloa Road between Ala Kalanikaumaka and Po’ipu Road; •Pedestrian and/or bicycle facilities on Ho’onani Road; •Pedestrian and/or bicycle facilities on Kapili Road; •Pedestrian and/or bicycle facilities on Ho’owili Road; •Pedestrian and/or bicycle facilities on Ho’one Road along the frontage of Po’ipü Beach Park; •Sidewalks to fill gaps on Ho’one Road and Pe’e Road from Pane Road to the end of County ownership; •Sidewalks to fill gaps on Lãwa’i Road between Kukui’ula Harbor and Ho’ona Road; •Sidewalk or shared use path on Ainako Street from Po’ipu Road to Keoniloa Bay parking area (Shipwrecks Beach); •Pedestrian crossings for the above improvements,as needed; •Hapa Trail Improvements from Hapa Road to Po’ipü Road;and •Intersection improvements on Köloa Road at its intersections with Po’ipU Road and Maluhia Road. II.Pa’anau Village Phase I &II Energy Self-Sufficiency Upgrades. The Net Construction Proceeds of the Series 2019 Bonds and Special Tax collections available for such purpose under the Acquisition Agreement are authorized to be used to pay all or a portion of the capital costs incurred by the County and payable with respect to the foregoing projects in accordance with the Acquisition Agreement,including without limitation costs incurred for the construction,rehabilitation,renovation of the project sites,associated planning and design costs,and costs for the acquisition and installation of fixtures,equipment, and other capital improvements included in the projects. 6