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HomeMy WebLinkAbout2005-25970 Reso RESOLUTION NO. 2005-25970 A RESOLUTION OF THE MA YOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, REGARDING A CERTAIN GEOGRAPHIC AREA WITHIN THE CITY OF MIAMI BEACH CALLED THE CITY CENTER/HISTORIC CONVENTION VILLAGE REDEVELOPMENT AND REVITALIZATION AREA, DESCRIBED GENERALLY AS BEING BOUNDED ON THE EAST BY THE ATLANTIC OCEAN, ON THE NORTH BY 24TH STREET, ON THE WEST BY WEST A VENUE AND ON THE SOUTH BY 14TH LANE; CONFIRMING THE PLEDGE FOR THE BENEFIT OF ALL BONDS (AS DEFINED HEREIN) OF PROCEEDS OF THE RESORT TAX LEVIED BY THE CITY TO THE EXTENT PROVIDED IN RESOLUTION NO. 94-21008 ADOPTED BY THE CITY ON JANUARY 5, 1994; AUTHORIZING THE ISSUANCE BY THE MIAMI BEACH REDEVELOPMENT AGENCY OF NOT TO EXCEED $58,000,000 TAX INCREMENT REVENUE REFUNDING BONDS, TAXABLE SERIES 2005A (CITY CENTER/HISTORIC CONVENTION VILLAGE), AND NOT TO EXCEED $35,000,000 TAX INCREMENT REVENUE REFUNDING BONDS, SERIES 2005B (CITY CENTER/HISTORIC CONVENTION VILLAGE), IN ACCORDANCE WITH THE REQUIREMENTS OF CHAPTER 163, PART III, FLORIDA STATUTES, AS AMENDED; COVENANTING TO PROVIDE CONTINUING DISCLOSURE IN CONNECTION WITH SAID SERIES 2005 BONDS IN ACCORDANCE WITH SECURITIES AND EXCHANGE COMMISSION RULE 15c2-12 AND AUTHORIZING THE CHIEF FINANCIAL OFFICER TO EXECUTE AND DELIVER AN AGREEMENT WITH RESPECT THERETO; AND AUTHORIZING OFFICERS AND EMPLOYEES OF THE CITY TO TAKE ALL NECESSARY ACTIONS IN CONNECTION THEREWITH; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Miami Beach Redevelopment Agency (the "Agency") has heretofore issued its (i) $25,000,000 Miami Beach Redevelopment Agency Tax Increment Revenue Bonds, Series 1993 (City CenterlHistoric Convention Village), currently Outstanding (as defined in the Original Agency Resolution described below) in the principal amount of $19,460,000, (ii) $37,500,000 Miami Beach Redevelopment Agency Tax Increment Revenue Bonds, Taxable Series 1996A (City CenterlHistoric Convention Village), currently Outstanding in the principal amount of $32,630,000, (iii) $7,705,000 Miami Beach Redevelopment Agency Tax Increment Revenue Bonds, Series 1996B (City CenterlHistoric Convention Village), currently Outstanding in the principal amount of $6,260,000, (iv) $29,105,000 Miami Beach Redevelopment Agency Miami/I6492. 2 1 Tax Increment Revenue Bonds, Taxable Series 1998A (City CenterlHistoric Convention Village), currently Outstanding in the principal amount of $25,560,000, and (v) $9,135,000 Miami Beach Redevelopment Agency Tax Increment Revenue Bonds, Series 1998B (City CenterlHistoric Convention Village), currently Outstanding in the principal amount of $7,695,000 (collectively, the "Prior Bonds," and together with any other bonds issued on a parity therewith under the provisions of the Bond Resolution described below, the "Bonds"), pursuant to Resolution No. 150-94, adopted by the Chairman and Members of the Agency (collectively, the "Agency Commission") on January 5, 1994 (the "Original Agency Resolution"), as supplemented (the Original Agency Resolution as amended and supplemented from time to time is referred to herein as the "Bond Resolution"), to fund the acquisition and clearing of certain property and the construction of certain public improvements in an area of the City of Miami Beach, Florida (the "City") known as the "City CenterlHistoric Convention Village Redevelopment and Revitalization Area," all in accordance with a redevelopment plan (the "Redevelopment Plan") adopted by the Agency under Chapter 163, Part III, Florida Statutes, as amended (the "Act"), and approved by the City pursuant to Resolution No. 93-20721 adopted by the Mayor and City Commission of the City (collectively, the "City Commission") on February 12, 1993; and WHEREAS, the Bonds are primarily payable from certain Net Trust Fund Revenues (as defined in the Original Agency Resolution) received by the Agency pursuant to Section 163.387 of the Act, Ordinance No. 93-2836 adopted by the City Commission on February 24, 1993 and Ordinance No. 93-28 enacted by the Board of County Commissioners of Miami-Dade County, Florida on April 27, 1993; and WHEREAS, the Net Trust Fund Revenues initially were estimated not to be sufficient to pay the principal of and interest on the Bonds; and 2 Miami/16492.2 WHEREAS, because of the importance of the Redevelopment Plan to the economic development of the City, the City, pursuant to Resolution No. 94-21008 adopted by the City Commission on January 5, 1994, as supplemented (as amended and supplemented from time to time, the "Supplemental Revenues Resolution"), provided a supplemental source of funds to the Agency for the payment of principal of and interest on the Bonds and to make certain other deposits required in respect of the Bonds, and, in furtherance of this end, the City pledged the Supplemental Revenues (as defined in the Supplemental Revenues Resolution) to the payment of the principal of and interest on the Bonds and to make such other deposits as are required in respect of the Bonds, on the basis provided in the Supplemental Revenues Resolution and in the Bond Resolution; and WHEREAS, the Agency now intends to issue its (i) Tax Increment Revenue Refunding Bonds, Taxable Series 2005A (City Center/Historic Convention Village) (the "Series 2005A Bonds"), in the principal amount not to exceed $58,000,000, and (ii) Tax Increment Revenue Refunding Bonds, Series 2005B (City CenterIHistoric Convention Village) (the "Series 2005B Bonds," and together with the Series 2005A Bonds, the "Series 2005 Bonds"), in the principal amount not to exceed $35,000,000, as refunding Bonds pursuant to Section 304(H) of the Original Agency Resolution and a resolution supplemental thereto adopted by the Agency Commission on July 27, 2005 (the "Series 2005 Agency Resolution"), a copy of which Series 2005 Agency Resolution is attached hereto as Exhibit A and made a part hereof, for the principal purpose of refunding all or a portion of the Prior Bonds currently Outstanding, as more particularly described in the Series 2005 Agency Resolution, which Series 2005 Bonds shall be "additional parity Bonds" and "Bonds" under the Bond Resolution and "Bonds" under the Supplemental Revenues Resolution and shall be secured under the Bond Resolution and the Supplemental Revenues Resolution on a parity with the Prior Bonds to be Outstanding after the 3 Miami/16492.2 issuance of the Series 2005 Bonds and any other Bonds hereinafter issued under the Bond Resolution; and WHEREAS, the City desires to confirm its pledge under the Supplemental Revenues Resolution; and WHEREAS, the City further desires to provide certain covenants for the benefit of MBIA Insurance Corporation ("MBIA") as the issuer of the Series 2005 Bond Insurance Policy and the Series 2005 Reserve Policy (as such terms are defined in the Series 2005 Agency Resolution); and WHEREAS, the City further desires to authorize and approve the issuance of the Series 2005 Bonds by the Agency, in accordance with the requirements of the Act; and WHEREAS, the City also desires to covenant to provide continuing disclosure in connection with the Series 2005 Bonds in accordance with Securities and Exchange Commission Rule 15c2-12 (the "Rule"). NOW, THEREFORE, BE IT DUL Y RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA: Section 1. The above recitals are incorporated herein as findings. All terms used in capitalized form herein and not defined shall have the meanings set forth in the Bond Resolution (including the Series 2005 Agency Resolution) and the Supplemental Revenues Resolution. Section 2. This Resolution is adopted pursuant to the Act and Chapter 166, Part II, Florida Statutes, as amended, and other applicable provisions of law. Section 3. In consideration of the acceptance of the Bonds by those who shall own the same from time to time and the issuance of the Series 2005 Bond Insurance Policy and the Series 2005 Reserve Policy by MBIA, this Resolution shall be deemed to constitute a contract between the City, MBIA and the owners of the Bonds and the covenants and agreements herein set forth 4 Miarnil16492.2 to be performed by the City shall be for the benefit, protection and security of MBIA and the owners of any and all such Bonds, all of which Bonds shall be of equal rank and without preference, priority or distinction of any of the Bonds over any other of the Bonds; provided, however, that the covenants contained in Section 5 below shall be solely for the benefit of MBIA. Section 4. Subject to the release provisions of Section 7 of the Supplemental Revenues Resolution, the City hereby confirms the pledge and application of Supplemental Revenues in connection with Bonds issued under the Bond Resolution from time to time as provided in the Supplemental Revenues Resolution. Section 5. Subject to the release provisions of Section 7 of the Supplemental Revenues Resolution, and solely for the benefit of MBIA: (a) the City agrees to comply with the covenants for the benefit of MBIA applicable to the City contained in the Series 2005 Agency Resolution and the Series 2005 Insurance Agreement; (b) the City agrees that its obligation to fund deficiencies in the Debt Service Reserve Account from Supplemental Revenues pursuant to Section 5 of the Supplemental Revenues Resolution includes the reimbursement of amounts due MBIA for payments under the Series 2005 Reserve Policy in accordance with the provisions of the Series 2005 Agency Resolution and the Series 2005 Insurance Agreement; and (c) the City pledges and grants a lien upon the Supplemental Revenues to MBIA, subordinate to the lien thereon granted for the benefit of Bondholders, Credit Facility providers and Liquidity Facility providers, in order to secure the payment obligations to MBIA described in clause (b) above. The City's obligation to make the payments described in (b) above and the pledge and lien granted under this clause (c) are (i) a "subordinated obligation" under Section 304(G) of the Resort Tax Bond Resolution junior, inferior and subordinate in all respects to the revenue bonds issued by the City pursuant to the Resort Tax Bond Resolution as to lien on and source and security for payment from the Resort Tax Revenues and in all other respects and (ii) junior, inferior and subordinate in all respects to the Bonds and any Supplemental Revenues Bonds as to lien on and source and security for payment from the Supplemental Revenues and in all other respects. For purposes of Chapter 102, Article IV, Section 102-251(a)(3)d. of the City Code (formerly Chapter 41, Article VI, Section 41-68( e)( 4) of the City Code) and that certain Agreement dated as of October 1, 2004 between the City and the Greater Miami 5 Miami/l6492.2 Convention and Visitors Bureau, Inc. (the "Bureau"), which replaced and amended certain prior agreements the City had entered into with the Bureau, providing for the promotion of tourism and conventions, as each may be amended from time to time, the payment obligations of the City described in clause (b) above constitute indebtedness of the City secured by the Resort Tax entitled to priority over all payment obligations thereunder. Section 6. In accordance with the requirements of Sections 163.358(3) and 163.385(1) and (3) of the Act, the issuance by the Agency of (i) the Series 2005A Bonds, in the principal amount not to exceed $58,000,000, and (ii) the Series 2005B Bonds, in the principal amount not to exceed $35,000,000, under the provisions of the Bond Resolution, including the Series 2005 Agency Resolution, is hereby authorized and approved by the City Commission. Section 7. For the benefit of the holders and beneficial owners from time to time of the Series 2005 Bonds, the City agrees, in accordance with the Rule, to provide or cause to be provided such annual financial information and operating data, financial statements and notices, in such manner, as may be required for purposes of paragraph (b)(5) of the Rule. In order to describe and specify certain terms of the City's continuing disclosure agreement, including provisions for enforcement, amendment and termination, the Chief Financial Officer of the City (the "Chief Financial Officer") is hereby authorized and directed to enter into, execute and deliver, in the name and on behalf of the City, a Continuing Disclosure Agreement (the "Series 2005 Continuing Disclosure Agreement") with the Agency and the Trustee, in substantially the form presented at the meeting at which this Resolution was considered, subject to such changes, modifications, insertions and omissions and such filling-in of blanks therein as may be determined and approved by the Chief Financial Officer, after consultation with the City Attorney. The execution of the Series 2005 Continuing Disclosure Agreement, for and on behalf of the City by the Chief Financial Officer, shall be deemed conclusive evidence of the City's approval of the Series 2005 Continuing Disclosure Agreement. Notwithstanding any other provisions of the Bond Resolution, the Supplemental Revenues Resolution or this Resolution, 6 Miami/16492.2 any failure by the City or the Agency to comply with any provisions of the Series 2005 Continuing Disclosure Agreement shall not constitute a default under the Bond Resolution, the Supplemental Revenues Resolution or hereunder and the remedies therefor shall be solely as provided in the Series 2005 Continuing Disclosure Agreement. The Chief Financial Officer is further authorized and directed to establish procedures in order to ensure compliance by the City with the Series 2005 Continuing Disclosure Agreement, including the timely provision of information and notices. Prior to making any filing in accordance with such agreement, the Chief Financial Officer may consult with, as appropriate, the City Attorney or the City's bond counsel. The Chief Financial Officer, acting in the name and on behalf of the City, shall be entitled to rely upon any legal advice provided by the City Attorney or the City's bond counsel in determining whether a filing should be made. Section 8. Nothing in this Resolution shall be construed as constituting a pledge of the City's ad valorem taxing power or of its full faith and credit. The obligations of the City under the Supplemental Revenues Resolution and hereunder shall be a limited obligation of the City payable solely from the Supplemental Revenues pledged under the Supplemental Revenues Resolution and hereunder. Section 9. The officers and employees of the City are hereby authorized and directed to take all other necessary actions and execute all necessary documents to carry out the provisions of this Resolution and provide for the issuance of the Series 2005 Bonds by the Agency. 7 Miami/I6492.2 Section 10. This Resolution shall take effect immediately upon its adoption. PASSED AND ADOPTED this ~ day of Jul Mayor (SEAL) David Dermer ATTEST: ",~ f(4~ City,Clerk .. - .. - - ~.., t ~ ',' L~' t- r r ,. ~; ::" , Robert p'ar~ber , APPROVED AS TO FORM & LANGUAGE . FOR EXECunON (;..... 7)14 /oj J Date 8 Miami!] 6492.2 Cll)' OF NlIAMI BEACH COMMISSION ITEM SUMMARY ~ .......... Condensed Title: A Resolution of the Mayor and City Commission of the City of Miami Beach, Florida, regarding a certain geographic area within the City of Miami Beach called the City Center/Historic Convention Village Redevelopment and Revitalization Area, Described generally as being bounded on the east by the Atlantic Ocean, on the north by 24th Street, on the west by West Avenue and on the south by 14th Lane; confirming the pledge for the benefit of all bonds (as defined herein) of proceeds of the Resort Tax levied by the City to the extent provided in Resolution No. 94-21008 adopted by the City on January 5, 1994; authorizing the issuance by the Miami Beach Redevelopment Agency of not to exceed $58,000,000 Tax Increment Revenue Refunding Bonds, Taxable Series 2005A (City Center/Historic Convention Village), and not to exceed $35,000,000 Tax Increment Revenue RefundinQ Bonds, Series 2005B. Issue: Shall the City Commission authorize the issuance of not to exceed $58,000,000 in principal amount of Miami Beach Redevelopment Agency Tax Increment Revenue Refunding Bonds, Taxable Series 2005A (City Center/Historic Convention Village), and not to exceed $35,000,000 in principal amount of Miami Beach Redevelopment Agency Tax Increment Revenue Refunding Bonds, Series 2005B (City Center/Historic Convention Village), for the purpose of refunding certain outstanding bonds of the Agency, funding any necessary deposit to the Debt Service Reserve Account and paying costs of issuance and refundinQ. Item Summa IRecommendation: The Administration recommends the City Commission adopt the proposed Resolution. The Finance Department continuously monitors outstanding bonds for potential refunding/refinancing opportunities. Currently there is an opportunity to refund the outstanding Miami Beach Redevelopment Agency (RDA) City Center/Historic Convention Village (CCHCV) Bonds, which as of July 18, 2005 would generate a roximatel $7,018,611 in Net Present Value NPV savin s. Adviso Board Recommendation: On May 24, 2005 the Finance and Citywide Projects Committee approved the City Manager's recommendation which authorizes the RDA Chairman, Executive Director, and Chief Financial Officer to take all necessa actions to issue Tax Increment Revenue Refundin Bonds for the CCHCV. Financial Information: Source of AmOunt Account Approved Funds: 1 $58,000,000 Miami Beach Redevelopment Agency Tax Increment Revenue Refunding Bonds, Taxable Series 2005A. 2 $35,000,000 Miami Beach Redevelopment Agency Tax Increment Revenue Refunding Bonds, Series 2005B. Finance Dept. Total $93,000,000 Ci Clerk's Office Le islative Trackin Patricia D. Walker, Chief financial Officer Si n-Offs: Department Director PDW F:\fina\$CIP\$MAN\Manuel\Debt Service\RDA Bonds 2005\RDA Bonds City Companion Summ.doc AGENDA ITEM DATE Rl\3 7-27-0S- CITY OF MIAMI BEACH CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH, FLORIDA 33139 www.miamibeachfl.gov ' . m Mayor David Dermer and Date: July 27.2005 Members of the City Commission Jorge M. Gonzalez ~ ~ City Manager U A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, REGARDING A CERTAIN GEOGRAPHIC AREA WITHIN THE CITY OF MIAMI BEACH CALLED THE CITY CENTER/HISTORIC CONVENTION VILLAGE REDEVELOPMENT AND REVITALIZATION AREA, DESCRIBED GENERALLY AS BEING BOUNDED ON THE EAST BY THE ATLANTIC OCEAN, ON THE NORTH BY 24TH STREET, ON THE WEST BY WEST AVENUE AND ON THE SOUTH BY 14TH LANE; CONFIRMING THE PLEDGE FOR THE BENEFIT OF ALL BONDS (AS DEFINED HEREIN) OF PROCEEDS OF THE RESORT TAX LEVIED BY THE CITY TO THE EXTENT PROVIDED IN RESOLUTION NO. 94-21008 ADOPTED BY THE CITY ON JANUARY 5, 1994; AUTHORIZING THE ISSUANCE BY THE MIAMI BEACH REDEVELOPMENT AGENCY OF NOT TO EXCEED $58,000,000 TAX INCREMENT REVENUE REFUNDING BONDS, TAXABLE SERIES 2005A (CITY CENTER/HISTORIC CONVENTION VILLAGE), AND NOT TO EXCEED $35,000,000 TAX INCREMENT REVENUE REFUNDING BONDS, SERIES 2005B (CITY CENTER/HISTORIC CONVENTION VILLAGE), IN ACCORDANCE WITH THE REQUIREMENTS OF CHAPTER 163, PART III, FLORIDA STATUTES, AS AMENDED; COVENANTING TO PROVIDE CONTINUING DISCLOSURE IN CONNECTION WITH SAID SERIES 2005 BONDS IN ACCORDANCE WITH SECURITIES AND EXCHANGE COMMISSION RULE 15c2-12 AND AUTHORIZING THE CHIEF FINANCIAL OFFICER TO EXECUTE AND DELIVER AN AGREEMENT WITH RESPECT THERETO; AND AUTHORIZING OFFICERS AND EMPLOYEES OF THE CITY TO TAKE ALL NECESSARY ACTIONS IN CONNECTION THEREWITH; AND PROVIDING FOR AN EFFECTIVE DATE. ADMINISTRATIVE RECOMMENDATION To: From: Subject: COMMISSION MEMORANDUM Adopt the Resolution. ANALYSIS The Finance Department continuously monitors outstanding bonds for potential refunding/refinancing opportunities. Currently there is an opportunity to refund the outstanding Miami Beach Redevelopment Agency (RDA) City Center/Historic Convention Village (CCHCV) Bonds, which as of July 18, 2005 would generate approximately $7,018,611 in Net Present Value (NPV) savings: $3,984,428 or 8.8% from Taxable Series 2005A and $3,034,183 or 9.41 % from Series 2005B. City Commission Memorandum RDA Revenue Refunding Bonds, Series 2005 July 27, 2005 The current outstanding recallable principal for the RDA CCHCV Bonds is $77,105,000 and is comprised of the following issues. Miami Beach Redevelopment Agency City Center/Historic Convention Village Bonds To Be Recalled Series 1993 1996A 1996B 1998A 1998B Tax Status Tax-exempt Taxable Tax-exempt Taxable Tax-exempt Bonds to be Recalled $ 19,460,000 $ 32,630,000 $ 6,260,000 $ 12,240,000 $ 6,515,000 $ 77,105,000 The proposed issue will be comprised of a not to exceed amount of $58,000,000 in RDA Tax Increment Revenue Refunding Bonds, Taxable Series 2005A and a not to exceed amount of $35,000,000 in RDA Tax Increment Revenue Refunding Bonds, Series 2005B. The Bonds are issued on parity and are secured by a primary pledge of Net Tax Increment Revenues of the CCHCV Redevelopment District and a secondary pledge of the City of Miami Beach (the "City") Resort Tax Revenues, (the "Supplemental Revenues".) MBIA is the insurer on the Series 1998A and 1998B Bonds. Neither, the Series 1993 Bonds nor the Series 1996 Bonds were insurable at the time of issuance because the rating of the bonds was below investment grade. In March of 2004 the rating, on Miami Beach Redevelopment Agency, outstanding CCHCV tax increment revenue bonds, was raised to 'A-' from 'BBB'. In the report Standard and Poor's commented that the upgrade was based on strong growth in the incremental assessed valuation (A V) and historically strong debt service coverage. The rating further reflects: . The agency's sound financial performance, evidenced by strong reserves and ongoing healthy debt service coverage levels by combined pledged tax increment and resort tax revenues; . A large tax base that has experienced strong growth since its inception; and . Taxpayer concentration that has decreased over the years and is now only moderate. Given the increased rating from Standard and Poor's, the Administration wanted to insure that the City's Resort Tax Revenue stream was available to support a debt offering for the expansion of the Convention Center or other municipal resort tax eligible projects and therefore sought MBIA's consent to amend the release provision for the secondary pledge (in Section 304 D of the Bond Resolution No. 150-94) of Resort Tax Revenues. City Commission Memorandum RDA Revenue Refunding Bonds, Series 2005 July 27, 2005 The existing release provision required that the Net Trust Fund Revenues for each of the immediately preceding two fiscal years be at least equal to one hundred seventy-five percent (175%) of the Maximum Annual Debt Service on all Bonds then outstanding. Additionally, it was requested that, upon the release of the Supplemental Revenues, the 175% test for issuance of additional parity bonds be replaced by a test of 150% based solely on Net Trust Fund Revenues for each of the immediately preceding two fiscal years. During August of 2004, MBIA consented and agreed to amend the test to release the resort tax pledge from the current requirement of one hundred seventy-five percent (175%) of the Maximum Annual Debt Service on all Bonds then outstanding for two consecutive years to 150% for two consecutive years. Further, they agreed that the Additional Bonds Test will remain at the current level of 175% until tax increment revenues covered debt service by at least 175% for two consecutive years, at which point the Additional Bonds Test will be reduced to 150%. They also requested that the City agree to subordinate its administration fees to the debt service on the bonds. The City planned to accept these modifications and was preparing the necessary amendments to the Bond Resolutions which would have required adoption by the Board of the Agency subsequent to the sale of the Tax Increment Revenue Refunding Bonds and consent of the Bondholders, as such. However, since that time the Agency's financial position, has dramatically improved as a result of the following events: . The Agency's cash position has increased in excess of $40 million from the sale of land and public areas of the hotel to the Loews Hotel and land to the Royal Palm Crowne Plaza Hotel, both of which were previously leased by the hotels. These funds are restricted to use within the District; . The assessed value of the District increased to $2.270 billion on January 1, 2005; an increase of $637.3 million or 39.02% which will generate in excess of $25 million in Tax increment revenues, based on existing millages; . The 2005 debt service coverage based on the actual assessed value of taxable real property in the District as of January 1, 2005 plus projected Resort Tax Revenues is 522% of the Maximum Annual Debt Service on all Bonds then outstanding. Assuming that the City and County Millage for FY 2006 is the same as in FY 2005, the 2006 debt service coverage is 665%; and . The 2005 debt service coverage based on the actual assessed value of taxable real estate in the District as of January 1, 2005 excluding projected Resort Tax Revenues is 188%. Assuming that the City and County Millage for FY 2006 is the same as in FY 2005, the 2006 debt service coverage is 280%. During discussions with MBIA and other insurance firms regarding proposed insurance rates it became apparent that the proposed amendments might impact the rating of the City Commission Memorandum RDA Revenue Refunding Bonds, Series 2005 July 27, 2005 Bonds and as a result, substantially increase the cost of bond insurance. However, because of the events listed above, which have resulted in a strengthened financial position we have concluded that under the existing provisions of the Bonds, the City would be able to release the resort tax pledge at the end of fiscal year 2006, if necessary. We have requested a rating indication from Standard & Poor's, with assistance from the RDA's Financial Advisor, RBC Dain Rauscher, and believe it is in the best interest of the RDA and City to leave the existing covenants in place and instead pursue a rating increase over the current "A-" Standard & Poor's issued in March of 2004. An increase in rating would lead to lower issuance fees and considerably favorable rates when pricing and selling the bonds. As a point of reference, the RDA CCHCV is currently ranked, by Standard & Poor's, amongst the highest graded Community Redevelopment Agencies (CRA's) nationwide. The City and RDA have also obtained approval from Miami-Dade County, through an Interlocal Agreement approved by the County on July 27, 2004 which authorized the issuance of an amount not to exceed $101,090,000 of RDA refunding bonds for the purpose of refinancing all or a portion of the outstanding principal amount of Bonds issued with respect to the City Center District. The County further required that the Refunding Bonds mature no later than December, 31 2022. FINANCE AND CITYWIDE PROJECTS COMMITTEE RECOMMENDATION On May 24, 2005 the Finance and Citywide Projects Committee approved the City Manager's recommendation which authorizes the RDA Chairman, Executive Director, and Chief Financial Officer to take all necessary actions to issue Tax Increment Revenue Refunding Bonds for the CCHCV. JMG:PDW:m~