HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 11/05/2002 - ITEMS RELATING TO THE 2003 DOWNTOWN DEVELOPMENT AU AGENDA ITEM SUMMARY ITEM NUMBER: 30 A-B
DATE: November 5, 2002
FORT COLLINS CITY COUNCIL John F. Fischbach/
STAFF: Alan Krcmarik
SUBJECT:
Items Relating to the 2003 Downtown Development Authority Budget.
RECOMMENDATION:
Staff recommends adoption of the Ordinances on First Reading. The Downtown Development Authority
Board of Directors recommends adoption of this Ordinance on First Reading, and recommends adoption
of a debt service budget for 2003 that has been modified by staff as described in this Ordinance.
FINANCIAL IMPACT:
This Ordinance sets the Downtown Development Authority annual mill levy at 5.00 mills and appropriates
$655,794 in the operating fund for 2003. The mill levy is projected to generate $328,057. The mill levy is
being increased from 4.05 mills to 5.00 mills to fund the increase in maintenance and security services needed
in the downtown area. The mill levy had been at 4.05 mills from 1991 through 2002. If adopted this
Ordinance would appropriate the tax increment revenue for debt service to be paid in 2003. The debt
includes DDA revenue bonds, DDA subordinate revenue bonds, the DDA share of the lease purchase
certificates of participation for the Civic Center Parking Structure, and monies for projects supported by the
Tax Increment Revenues from the expansion of the DDA boundaries. The total tax increment revenue for
2003 is projected to be $2,465,369. The 2003 appropriation in the Downtown Development Authority Debt
Service Fund is $1,829,537.
EXECUTIVE SUMMARY:
A. First Reading of Ordinance No. 163, 2002, Appropriating Operating Funds and Approving the
Budget of the Downtown Development Authority for the Fiscal Year Beginning January 1,2003,
and Fixing the Mill Levy for the Downtown Development Authority for 2003.
The Downtown Development Authority (the "DDA") adopted the proposed DDA budget for 2003,
totaling $655,794, and determined the mill levy necessary to provide for payment of all properly
authorized expenditures incurred by the DDA, at its regular meeting of October 3, 2002.
B. First Reading of Ordinance No. 164, 2002, Appropriating Revenue in the Downtown
Development Authority Debt Service Fund for Payment of Debt Service for the Year 2003.
This Ordinance appropriates funds for 2003 from the tax increment received by the City for the DDA
for debt service payments. Debt service and annual lease payments include: the semi-annual payments
of the 2001 DDA Tax Increment Revenue Refunding Bonds in the amount of$1,355,938, the DDA
share of the Parking Structure lease payment of$281,987,the amount of$35,112 for the annual interest
payment on the subordinate revenue bonds issued in 2000,and$156,500 for various projects identified
by the DDA board from tax increment revenues from expanding the DDA boundaries to include the
Mulberry/Lemay Crossing Property.
DATE: November 5, 2002 2 ITEM NUMBER: 30 A-B
BACKGROUND:
Through action of the Council and the qualified electors, the City of Fort Collins created the DDA in
1981. According to state statute,the purpose of the DDA is to plan and implement improvements within
the boundaries of the DDA district. The DDA established a Plan of Development that specified the
types of projects that it would undertake. In order to undertake the plan of improvements. the City on
behalf of the DDA has issued various bond anticipation notes and revenue bonds. The first issuance of
revenue bonds for the DDA occurred in 1984. Subsequently, the bonds have been refunded to effect
savings and to better match the tax increment of the authority with the debt service of the bonds. The
first refunding of the bonds occurred in 1992 when the City issued $11,380,000 of Downtown
Development Authority Tax Increment Revenue and Refunding Bonds. The most recent refunding of
the bonds occurred in 2001.
In April of 2001, the City issued $3,640,000 of Downtown Development Authority Tax Increment
Revenue and Refunding Bonds. In accordance with the applicable state law, only the City may issue
long-term debt on behalf of the DDA. The bond ordinances pledge tax increment revenues of the DDA
to debt retirement and establish the debt service payments. The Charter requires that Council
appropriate all funds that pass through City accounts. The tax increment from the DDA to be
appropriated by the City flows directly into the debt service account. In 2003, the debt service on the
2001 bonds is $1,355,938.
In addition to the debt service on the 2001 bonds, the DDA has entered into agreements or passed
resolutions that use additional amounts of tax increment.
According to an agreement with the City of Fort Collins and Latimer County, the DDA is to pay a share
of the annual lease payment on the Civic Center Parking Structure. In 2003, the DDA share of the
payment is $281,987.
In 2000, the DDA also issued subordinate revenue bonds to participate in the financing of other
improvements within the DDA's boundaries. This bond issue has an interest rate that readjusts with the
prime rate of Key Bank, the buyer of the bonds. Staff projects an interest rate on the bonds at 6.6%.
This interest rate generates an annual interest payment of$35,112.
In 2001, the DDA refunded its 1992 Bonds to create debt service savings. The interest rate decreased
from about 6.5%to 3.5%. The refunding reduced the DDA debt service payments by$214,000 in 2001,
and$5,645 in 2002. It is anticipated that the refunding will reduce debt service payments by $5,103 in
2003. The savings accumulate in the debt service fund and the City and DDA may use them for other
projects.
The DDA also anticipates that it will participate in additional improvements in the DDA area in 2003.
The debt service appropriation Ordinance appropriates$156,500 for expenditure on three projects. The
$156,500 will be used as follows: $85,250 for the Mulberry/Lemay intersection,$15,000 for the Poudre
River Design Payments, and$56,250 for the Downtown Strategic Plan.
In addition to the projects financed using the tax increment from the DDA, the DDA has the ability to
impose a mill levy for the administration, operation, and maintenance of the entity. The mill levy for
2003 is being increased to 5.00 mills. The mill levy had been the 4.05 level since 1991. The increase
in mill levy is needed to fund the increase in maintenance and security services needed in the downtown
area. According to preliminary information from the County Assessor, this mill levy should generate
$328,057 of revenue in 2003. The total operating budget for the DDA is $655,794.
Staff has attached the corresponding resolutions adopted by the DDA Board of Directors.
ORDINANCE NO. 163, 2002
. OF THE COUNCIL OF THE CITY OF FORT COLLINS
APPROPRIATING OPERATING FUNDS AND APPROVING THE BUDGET
OF THE DOWNTOWN DEVELOPMENT AUTHORITY FOR THE FISCAL YEAR
BEGINNING JANUARY 1, 2003, AND FIXING THE MILL LEVY FOR
THE DOWNTOWN DEVELOPMENT AUTHORITY FOR FISCAL YEAR 2003
WHEREAS,the Fort Collins Downtown Development Authority(the"DDA")has been duly
organized in accordance with Section 31-25-804, C.R.S.; and
WHEREAS, at a special election on March 17, 1981, the registered electors of the DDA
voted to authorize the City Council to assess, levy, and collect an ad valorem tax upon the taxable
property within the DDA area not to exceed 5.00 mills for the use and benefit of the DDA; and
WHEREAS, on October 3,2002, the Board of Directors of the DDA, under the provisions
of Section 31-25-816, C.R.S., adopted a budget for the fiscal year beginning January 1, 2003, and
determined the mill levy necessary to provide for payment during fiscal year 2003 of all properly
authorized expenditures to be incurred by the DDA; and
WHEREAS, it is the desire of the Council to approve said budget of the DDA and to
appropriate the sum of $655,794 for operation and maintenance of the DDA for the fiscal year
• beginning January 1, 2003, and ending December 31, 2003; and
WHEREAS,the Board of the DDA has recommended to the Council an increase in the mill
levy to 5.00 mills upon each dollar of assessed valuation of all taxable property within the DDA
District, such levy representing the amount of taxes for DDA purposes necessary to provide for
payment during the ensuing fiscal year for all properly authorized expenditures to be incurred by the
DDA; and
WHEREAS, an increase in the mill levy is needed to fund the increase in maintenance and
security services needed in the downtown area; and
WHEREAS,Section 39-5-128(1),C.R.S.,requires certification of any tax levy to the Board
of County Commissioners no later than December 15, 2002.
NOW, THEREFORE,BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS as follows:
Section 1. That the City Council has reviewed the DDA's 2003 Recommended Budget, as
adopted by the Board of Directors of the DDA, and hereby approves said budget, which is on file
in the office of the City Clerk.
•
Section 2.That there is hereby appropriated out of the revenues of the DDA for the fiscal year
beginning January 1, 2003 and ending December 31, 2003, the sum of$655,794, to be raised by
taxation and otherwise, to be expended for the authorized purposes of the DDA.
Section 3. That the 2003 mill levy rate for the taxation upon each dollar of the assessed
valuation of all taxable property within the DDA District as of December 31, 2002, shall be 5.00
mills, which levy represents the amount of taxes for the DDA purposes to provide for payment
during the aforementioned budget year of all properly authorized expenditures to be incurred by the
DDA. Said mill levy shall be certified to the County Assessor and the Board of County
Commissioners of Larimer County, Colorado by the City Clerk as provided by law.
Introduced, considered favorably on first reading, and ordered published this 5th day of
November, A.D. 2002, and to be presented for final passage on the 19th day of November, A.D.
2002.
Mayor
ATTEST:
City Clerk
Passed and adopted on final reading this 19th day of November, A.D. 2002.
Mayor
ATTEST:
City Clerk
ORDINANCE NO. 164, 2002
OF THE COUNCIL OF THE CITY OF FORT COLLINS
APPROPRIATING REVENUE IN THE
DOWNTOWN DEVELOPMENT AUTHORITY DEBT SERVICE FUND
FOR PAYMENT OF DEBT SERVICE FOR THE YEAR 2003
WHEREAS, the Downtown Development Authority(the "DJDA") is a body corporate duly
created, established and authorized to transact business and exercise its powers, all under and
pursuant to the Downtown Development Authorities Act of the State of Colorado, Section 31-25-
801, C.R.S. et seq. (the "Act"), and the powers of the authority include the power to borrow money
and to finance public improvements within the boundaries of the DDA; and
WHEREAS,the Council of the City of Fort Collins,in Ordinance No. 149, 1984,authorized
the issuance of Tax Increment Refunded Bonds,Series 1984,dated October 1, 1984,in the aggregate
principal amount of$8,200,000;which bonds were subsequently refunded in 1985, 1988, 1992,and
2001; and
WHEREAS, through the adoption of Ordinance No. 50, 2001, the City Council authorized
the issuance of new Tax Increment Revenue and Refunding Bonds (the "2001 Bonds"), in order to
invoke an early call provision on the City's 1992 Downtown Development Authority Tax Increment
Revenue Refunding and Improvement Bonds, in the aggregate principal amount of$3,640,000; and
. WHEREAS, interest on the 2001 Bonds is due and payable annually; and
WHEREAS, the 2003 debt service payment for the 2001 Bonds is $1,355,939; and
WHEREAS, the City Council, in Ordinance No. 128, 1998, authorized the issuance by the
City of Lease Certificates of Participation Series 1998, dated August 1, 1998, in the aggregate
amount of$17,210,000 of which $6,920,000 is attributable to the Parking Structure; and
WHEREAS,pursuant to its intergovernmental agreement with the City and the County, the
DDA has agreed to pay one-third of the lease payments attributable to the Parking Structure each
year through 2006 for the financing of the Civic Center Parking Structure; and
WHEREAS, the DDA's share of the 2002 lease payments for the Parking Structure is
$281,987; and
WHEREAS,the Council of the City of Fort Collins, in Ordinance No. 10, 2000,authorized
the issuance of Subordinate Tax Increment Revenue Bonds, Series 2000A dated March 1, 2000, in
the aggregate amount of$608,000 for financing several capital improvements in the downtown area
(the "2000 Bonds"); and
WHEREAS, the DDA's 2003 interest payment for the 2000 Bonds is $35,112; and
WHEREAS, in addition, the Board of the DDA is continuing its program to assist and
encourage downtown renovation and revitalization, and in furtherance thereof, to provide funding
for the acquisition and renovation of facades,construction and installation of public improvement,
acquisition of property interests and any other purpose authorized under Section 31-25-801. C.R.S.,
et seq., through the appropriation of $156,500 in the Downtown Development Authority Debt
Service Fund for various projects; and
WHEREAS,on October 3,2002,the Board of the DDA adopted a 2003 Budget that provided
for the payment of debt service on the 2001 Bonds,2000 Bonds,various projects and lease payments
for the Parking Structure, and payment for other projects; and
WHEREAS,pursuant to Section 31-25-816,C.R.S.,the DDA budget is subject to approval
by the City Council.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS as follows:
Section 1. That there is hereby appropriated for expenditure from the Downtown
Development Authority Debt Service Fund the sum of$1,355,938 for payment of debt service in
2003 on the 2001 Bonds authorized by Council in Ordinance No. 50, 2001.
Section 2. That there is hereby appropriated for expenditure from the Downtown
Development Authority Debt Service Fund the sum of$281,987,which amount is hereby authorized
for transfer to the City of Fort Collins General Fund to be used to cover the Downtown Development
Authority's one-third share of the debt service payment on the Civic Center Parking Structure.
Section 3. That there is hereby appropriated for expenditure from the Downtown
Development Authority Debt Service Fund the sum of$35,112 for interest payment in 2003 on the
2000 Bonds.
Section 4. That there is hereby appropriated for expenditure from the Downtown
Development Authority Debt Service Fund the sum of$156,500 to be used for the payment of debt
to be created by future action of the City Council, in its discretion, for the following projects:
Mulberry/Lemay Intersection $85,250
Poudre River Design Payments $15,000
Downtown Strategic Plan $56,250
Introduced and considered favorably on first reading and ordered published this 5th day of
. November, A.D. 2002, and to be presented for final passage on the 19th day of November, A.D.
2002.
Mayor
ATTEST:
City Clerk
Passed and adopted on final reading this l9th day of November, A.D. 2002.
Mayor
ATTEST:
City Clerk
• RESOLUTION 2002-06
OF THE BOARD OF DIRECTORS
OF THE FORT COLLINS DOWNTOWN DEVELOPMENT AUTHORITY
RECOMMENDING TO THE FORT COLLINS CITY COUNCIL
THE APPROPRIATION OF ONE MILLION,EIGHT HUNDRED TWENTY-NINE
THOUSAND,FIVE HUNDRED AND THIRTY-SEVEN($1,829,537)DOLLARS
IN THE DOWNTOWN DEVELOPMENT AUTHORITY DEBT SERVICE FUND
FOR PAYMENT OF DEBT SERVICE FOR THE FISCAL YEAR
ENDING DECEMBER 31,2003
WHEREAS, the Fort Collins Downtown Development Authority has been duly organized in
accordance with the Colorado Revised Statutes 31-25-804, 1973 as amended;and
WHEREAS,pursuant to Ordinance No. 15, 1983,the Council of the City of Fort Collins
established a special fund consisting of separate accounts for:(1)operation and maintenance expenses
of the Fort Collins Downtown Development Authority;(2)tax increment funds received by the Fort
Collins downtown Development Authority;and(3)project funds consisting of proceeds of bonds,
loans,and other forms of indebtedness; and
WHEREAS,the Council of the City of Fort Collins, in Ordinance No. 50,2001 authorized
the issuance of Tax Increment Revenue Refunding Bonds Series 2001, dated April 10,2001, in the
aggregate amount of THREE MILLION SIX HUNDRED FORTY THOUSAND DOLLARS
($3,640,000); and
• WHEREAS,Section 2 of Ordinance No. 95, 1987 provides that tax increment monies will be
pledged to the payment of interest on the Bonds; and
WHEREAS,interest on the bonds is due and payable;and
WHEREAS,the DDA and the City have entered into certain intergovernmental agreements
obligating the payment of tax increment funds for certain capital improvements in the central business
district.
NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE
FORT COLLINS DOWNTOWN DEVELOPMENT AUTHORITY as follows:
Section 1. That it recommends to the Council of the City of Fort Collins the appropriation
for expenditure in 2003 from the Downtown Development Authority Debt Service Fund,the sum of
ONE MILLION THREE HUNDRED FIFTY FIVE THOUSAND NINE HUNDRED THIRTY-
EIGHT DOLLARS($1,355,938)for payment of debt service for 2003 on the bonds authorized by
City Council in Ordinance No. 50,2001.
Section 2. That it recommends to the Council of the City of Fort Collins the appropriation
forexpenditure in 2003 from the Downtown Development Authority Debt Service Fund,the sum of
TWO HUNDRED EIGHTY ONE THOUSAND NINE HUNDRED EIGHTY-SEVEN
DOLLARS ($281,987) for payment of debt service for 2003 on the bonds authorized by City
Council in Ordinance No. 128, 1998.
i
Section 3. That it recommends to the Council of the City of Fort Collins the appropriation
for expenditure in 2003 from the Downtown Development Authority Debt Service Fund,the sum of
THIRTY-FIVE THOUSAND ONE HUNDRED TWELVE DOLLARS ($35,112) for interest
payment for 2003 on the bonds authorized by City Council in Ordinance No. 10,2000.
Section 4. That it recommends to the Council of the City of Fort Collins the appropriation
for expenditure in 2003 from the Downtown Development Authority Debt Service Fund,the sum of
FOUR HUNDRED THIRTY EIGHT THOUSAND,FOURHUNDRED AND EIGHTY SEVEN
DOLLARS ($438,487)to be used as follows:
• Mulber y/LeMay Intersection Repayments $85,250
* River Design Payments $15,000
* Downtown Strategic Plan Repayments $56,250
* Parking Garage Repayment $281,987
Passed and adopted at a regular meeting of the Board of Directors of the Fort Collins
Downtown Development Authority this Yd day of October, 2002.
Larry
yStroud, Chairman
J n Meadors, Secretary
RESOLUTION 2002-05
OF THE BOARD OF DIRECTORS OF THE FORT COLLINS
DOWNTOWN DEVELOPMENT AUTHORITY
APPROVING AND RECOMMENDING
TO THE FORT COLLINS CITY COUNCIL
THE BUDGET OF THE ESTIMATED AMOUNTS REQUIRED TO PAY
THE EXPENSES OF CONDUCTING THE BUSINESS
OF THE DOWNTOWN DEVELOPMENT AUTHORITY
FOR THE FISCAL YEAR ENDING DECEMBER 31,2003
WHEREAS,the Fort Collins Downtown Development Authority has been duly organized in
accordance with the Colorado Revised Statutes 31-25-804, 1973 as amended;and,
WHEREAS,the Board of Directors of the Downtown Development Authority shall under
Colorado Revised Statutes, 31-25-816, 1973 adopt a budget of the estimated revenues and
expenditures to be received and incurred during fiscal year ending December 31,2003.
NOW,THEREFORE BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE
DOWNTOWN DEVELOPMENT AUTHORITY that the following budget is adopted for the fiscal
year ending December 31,2003 and therefore recommends to the Council of the City of Fort Collins
the adoption of this budget
Revenues:
Ad Valorem Taxes $328,057
. Auto Specific Ownership Tax 31,827
Interest Earnings 15,000
Licenses and Permits 4,410
Undesignated Reserves 240,000
Contributions 24,000
POTS plaza improvements 12,500
TOTAL $655,794
Expenses:
Personal Services $158,184
Contractual Services 88,491
Commodities 2,650
Capital Outlay 300,000
BID Contribution 62,331
Other 44,138
TOTAL $655,794
Passed and adopted at a regular meeting of the Board of Directors of the Fort Collins
Downtown Development Authority this 3nd day of October,2002.
Larry Stroud,Chairman
J M ors, Secretary
RESOLUTION 2002-04
OF THE BOARD OF DIRECTORS OF THE
FORT COLLINS DOWNTOWN DEVELOPMENT AUTHORITY
RECOMMENDING TO THE FORT COLLINS CITY COUNCIL
THE DETERNUNING AND FIRING OF THE MILL LEVY
OF THE DOWNTOWN DEVELOPMENT AUTHORITY
FOR THE FISCAL YEAR ENDING DECEMBER 31,2003
WHEREAS, the Fort Collins Downtown Development Authority has been duly
organized in accordance with the Colorado Revised Statutes 31-25-804, 1973 as amended;
and,
WHEREAS,the Board of Directors of the Downtown Development Authority finds
that a mill levy of 5 mills to be sufficient to meet the operational and administrative needs of
the Authority for fiscal year 2003.
NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF DIRECTORS
OF THE DOWNTOWN DEVELOPMENT AUTHORITY OF THE CITY OF FORT
COLLINS,to recommend to the Council of the City of Fort Collins the mill levy rate for
taxation upon all the taxable property within the Downtown Development Authority District
for the fiscal year ending December 31,2003 be set at 5 mills which is sufficient to raise ad
valorem revenues for the 2003 Operations and Maintenance Budget as approved by the
Downtown Development Authority which levy represents the amount of taxes for the
Downtown Development Authority(however,said mill levy is subject to change based on
the assessor's calculations which have not been published at this time). Said mill levy shall
be distributed to general expense, which levy as so distributed shall be certified by the
County Assessor and the Board of the County Commissioners of Larimer County,Colorado
by the City Clerk as provided by law.
Passed and adopted at a regular meeting of the Board of Directors of the Fort Collins
Downtown Development Authority this P day of October,2002.
Larry Stroud,Chairman
A ST:
n Meadors, secretary