R2022-252 2022-11-07
RESOLUTION NO. R2022-252
A Resolution of the City Council of the City of Pearland, Texas, declaring
intention to reimburse project expenditures from proceeds of future tax-
exempt obligations
WHEREAS, on October 24, 2022, the City adopted a resolution expressing its intent to
reimburse capital expenditures associated with certain projects in an amount not to exceed
$108,429,000 (the “Prior Reimbursement Resolution”)
WHEREAS, the City desires to reimburse itself for capital expenditures associated with
certain additional projects (the “Additional Projects”) totaling $7,571,000;
WHEREAS, this resolution supplements the Prior Reimbursement Resolution to include
the Additional Projects;
WHEREAS, the City anticipates providing funds to permanently finance these capital costs
of the Additional Projects by issuing after the date hereof certain certificates of obligation and tax-
exempt bonds, expected to be issued by the City in fiscal year 2023 and currently expected to have
a maximum aggregate principal amount of $116,100,000.00 (herein, the “Tax-Exempt
Obligations”), the proceeds of which are expected to be used to pay costs of the Additional
Projects and projects described in the Prior Reimbursement Resolution and costs of issuance of
the Tax-Exempt Obligations;
WHEREAS, no funds of the City are, or are reasonably expected to be, allocated, reserved,
or otherwise set aside in the City’s budget on a long-term basis to pay the costs of the Additional
Projects;
WHEREAS, the Tax-Exempt Obligations will be payable from certain revenues and ad
valorem taxes levied, assessed and collected by the City to pay debt service on the Tax-Exempt
Obligations;
WHEREAS, the City anticipates that no more than 60 days prior to the date hereof and
prior to the issuance of the Tax-Exempt Obligations will it be obligated to pay certain costs
constituting expenditures properly chargeable to a capital account (under general federal income
tax principles) in connection with the Additional Projects (the “Expenditures”);
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RESOLUTION NO. R2022-252
WHEREAS, the money to be used to pay the Expenditures described in Exhibit A of this
Resolution for the Additional Projects is in the City’s General Fund, the general purpose and
function of which is to pay general operating and maintenance expenditures of the City and such
money is not appropriated for any other purpose; and in the City’s Capital Project Funds;
WHEREAS, the City reasonably expects that the City will reimburse the General Fund and
the City’s Capital Project Funds, respectively, for the Expenditures with proceeds of the Tax-
Exempt Obligations; and
WHEREAS, after the issuance of the Tax-Exempt Obligations the City will: (1) evidence
each allocation of proceeds of the Tax-Exempt Obligations to the reimbursement of the respective
Expenditures with separate entries in its books and records maintained with respect to the Tax -
Exempt Obligations and (2) identify in each such entry the actual prior Expenditures being
reimbursed or the fund from which the Expenditures were made; now therefore,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
Section 1. The City Council hereby adopts the findings set out in the preamble hereof
and declares its intent within the meaning of Treasury Regulation § 1.150-2, as promulgated under
the Internal Revenue Code of 1986, as amended (the “Code”), to issue approximately
$116,100,000.00 aggregate principal amount of Tax-Exempt Obligations, all of which will be used
to pay the costs of the Additional Projects and projects described in the Prior Reimbursement
Resolution or to reimburse the City for the Expenditures paid in connection with the Additional
Projects and projects described in the Prior Reimbursement Resolution prior to the issuance of the
Tax-Exempt Obligations and to pay costs of issuance of the Tax-Exempt Obligations.
Section 2. The City will maintain this Resolution at the office of the City at 3519 Liberty
Drive, Pearland, Texas 77581 and make it continuously available for inspection by the general
public during normal business hours on business days beginning within 30 days after the date of
this Resolution.
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RESOLUTION NO. R2022-252
PASSED, APPROVED and ADOPTED this the 7th day of November, A.D., 2022.
________________________________
J. KEVIN COLE
MAYOR
ATTEST:
________________________________
FRANCES AGUILAR, TRMC, MCC
CITY SECRETARY
APPROVED AS TO FORM:
________________________________
DARRIN M. COKER
CITY ATTORNEY
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RESOLUTION NO. R2022-252
EXHIBIT A
Description of Expenditures to be Reimbursed for Additional Projects
Debt Type Bond Maturity
(years)
Project Name Expect to Reimburse
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