HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 12/07/2004 - RESOLUTION 2004-145 EXPRESSING THE CITY COUNCILS A ITEM NUMBER: 30.5
AGENDA ITEM SUMMARY DATE: December7, 2004
FORT COLLINS CITY COUNCIL STAFF: Steve Roy/
Wanda Krajicek/
Alan Krcmarik
SUBJECT
Resolution 2004-145 Expressing the City Council's Appreciation to Loring E. Harkness III for his
Outstanding Service as Bond Counsel to the City of Fort Collins.
RECOMMENDATION
Staff recommends adoption of the Resolution.
FINANCIAL IMPACT
As an issuer of municipal bonds, the City of Fort Collins obtains funding for projects that support and
serve the community. Since 1979, the City has issued the following types of bonds: General
Obligation Park Bonds, General Obligation Water Bonds, Sewer Revenue Bonds, Downtown
Development Authority Tax Increment Bonds, Special Improvement District Bonds, Stormwater
Revenue Bonds, Restructuring Reserve Funds Escrows, Highway User Tax Revenue Bonds,
Industrial Development Revenue Bonds, Multi-family Housing Bonds. When issuing bonds, the City
needs the assistance of special legal counsel to prepare the bond documents and to provide guidance
and opinions about the tax-exempt status of the bonds. By issuing the bonds with tax-exempt status,
the City is able to lower its interest rates and save money for the taxpayers and customers of City
services.
EXECUTIVE SUMMARY
Through this Resolution, the Council and staff of the City of Fort Collins express their appreciation
for the excellent bond counsel services provided by Loring E. Harkness III of Ballard Spahr Andrews
and Ingersoll. Mr. Harkness has been the primary bond counsel for the City since 1981. The formal
responsibility of the bond counsel is to provide a legal opinion that the bonds have been issued in a
legal manner, following all of the requirements imposed by the City Charter, the laws and
constitution of the State of Colorado, and the laws and constitution of the United States. For bonds to
be tax-exempt and afford the City the lowest possible cost of borrowing, the bonds must also
conform to provisions of the Internal Revenue Code. The issuance of municipal bonds is a very
complex process, and it is one that Mr. Harkness has fulfilled in an outstanding manner for more than
twenty years. In addition to the assistance that Mr. Harkness has provided to staff and Council
members over the years, the community and people that use City facilities that have been built
through the issuance of municipal bonds in Fort Collins have also benefitted from Mr. Harkness'
services.
December 7, 2004 -2- Item No. 30.5
BACKGROUND
According to City archives, Mr. Harkness began providing services to the City of Fort Collins in the
late 1970s. The first municipal bond transaction for which he served as lead bond counsel was the
1981 General Obligation Park Bonds. The proceeds of this transaction provided funding for the
Rolland Moore Park, one of the finest regional parks in Northern Colorado.
In the early 1980s, the City, with legal guidance from Mr. Harkness, developed a package of funding
to support the Anheuser-Busch Brewery. This package included General Obligation Water Bonds,
Wastewater Revenue Bonds, Sales and Use Tax Revenue Bonds, and Industrial Development
Revenue Bonds for Pollution Control from the brewery. The master agreement that was developed
for the partnership with Anheuser-Busch was one of the most complex transactions the City has ever
undertaken.
During the 1980s, the City also issued over $25 million of special improvement district debt to
provide funding for improvements for developments throughout the community. When the real
estate market experienced a dramatic downturn in 1986 and 1987, many developers were unable to
continue their payments to the City. The City decided to support the special improvement debt
through contributions from the general fund and other resources of the City to protect the credit
rating. With the assistance of Mr. Harkness, Council and staff embarked on a multi-year process to
regain title to the special district property, refinance the outstanding debt, and eventually break even
on the funds advanced to support the specials assessment districts.
In 1988, the City of Fort Collins issued the Stormwater Revenue Bonds. This type of bond had not
previously been issued as a "stand-alone" revenue bond structure. The rating agencies and insurance
companies used the City's stormwater utility as an example for other communities for many years.
In 1992, the City of Fort Collins issued its Highway User Tax Revenue bonds, again the first "stand-
alone" revenue bonds of their kind in the sate of Colorado.
In 1998, the City of Fort Collins issued the lease certificates of participation to finance the Civic
Center Parking Structure and the Mason Street Office Building. This transaction was a three-way
partnership with Latimer County, the Downtown Development Authority, and the City. The parking
structure also has private uses with it, which further complicated the transaction.
Most recently, in 2004, the City completed the lease certificates of participation to finance the
acquisition of open space, the police building, and the de-icing materials storage facility. By
combining all three of these projects into one transactions, the overall transaction became stronger
and the City was able to receive the highest credit rating for a transaction of this type in the state of
Colorado.
Through all these transactions and many others, Mr. Harkness has supported the City Attorney and
the Financial Officer as these transactions have been put together. Without his service and this long-
term relationship, the management of the tax-exempt financings would have been more difficult and
perhaps not as successful.
For the depth and breadth of the services that Mr. Harkness and his firm have provided over these
many years, it is appropriate to recognize him for his contribution to the City of Fort Collins.
RESOLUTION 2004-145
OF THE COUNCIL OF THE CITY OF FORT COLLINS
EXPRESSING THE CITY COUNCIL'S APPRECIATION
TO LORING E. HARKNESS III FOR HIS OUTSTANDING SERVICE AS BOND COUNSEL
TO THE CITY OF FORT COLLINS
WHEREAS, Loring E. Harkness III of the law firm of Ballard Spahr Andrews &Ingersoll,
LLP has served as special legal counsel to the City of Fort Collins since the late 1970's and, in that
capacity, has been intimately involved in the funding of nearly every capital project undertaken by
the City since that time which was funded through the issuance of bonds or certificates of
participation; and
WHEREAS, Mr. Harkness has consistently provided the City with exceptional services as
bond counsel to the City,and his expertise in negotiating and drafting various financing transactions
has saved City taxpayers substantial sums of money and has enabled the City to undertake and
complete dozens of capital projects, which projects have contributed greatly to the character of the
Fort Collins community and its ability to provide high quality infrastructure and services to its
residents; and
WHEREAS, Mr. Harkness has announced that, as of the end of this calendar year, he will
be retiring; and
WHEREAS, the City Council wishes to formally express its appreciation to Mr. Harkness.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF FORT
COLLINS that the City Council hereby expresses its appreciation to Loring E. Harkness III for his
expert assistance and exceptional commitment to the City of Fort Collins in providing the highest
quality legal services as bond counsel to the City for many years.
Passed and adopted at a regular meeting of the City Council held this 7th day of December,
A.D. 2004.
Mayor
ATTEST:
City Clerk