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2004-1082-Resolution No. 2004-089 Recorded 8/10/2004DESCH TES COUNTY FICIAL REV [Ilii][111 EDNANCYUBLANKENSHIP,F000NTY CLERKDSCOMMISSIONERS' JOURNAL 08/10/2004 04;12;02 PM EGAL COUNSEL 11111111111111111111 Z BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON A Resolution Declaring the County's Intent to Reimburse Expenditures For Local Improvement Projects With the Proceeds of Future Issues of Bonds or Obligations. * RESOLUTION NO. 2004-089 WHEREAS, the County is authorized by Oregon Revised Statutes Sections 223.205 to 223.295, 371.605 to 371.660, and the Deschutes County Code Chapter 12.48 (collectively, the "LID Act"), to construct publicly owned and operated local improvements which specially benefit properties and to assess the specially benefited property for the costs of local improvements; and, WHEREAS, the LID Act provides that the County may cause a local improvement to be constructed, and the County may cause such construction to occur with the use of its own funds, with the proceeds of interim financing, or preliminarily with the use of its own funds that will subsequently be financed through interim financing; and, WHEREAS, the LID Act provides that the County may determine the final assessments for the local improvement against the property benefited thereby or liable therefore, according to the LID Act; and, WHEREAS, the LID Act provides that the owner of any property to be assessed shall have the right to make application to the County for payment of the final assessment in installments; and, WHEREAS, the LID Act provides that the County may issue bonds in the amount of the unpaid balance of all final assessments, plus amounts necessary to fund any debt service reserve and to pay any other financing costs associated with the bonds, in order to finance the installment payments and reimburse the County for costs of the local improvements. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as follows: Section 1. The County from time to time will undertake the construction of local improvements pursuant to the LID Act and at such time will reasonably expect to issue interim or long-term financing (the "LID Obligations") to reimburse the County for expenditures to construct those local improvement projects (the "LID Projects"). PAGE 1 OF 2 - RESOLUTION NO. 2004-089 (08/11/04) H:\MY DOCUMENTS\04-05 RESOLUTIONs\R2004-089 LID REIMBURSE RESOLUTION.DOC Section 2. To permit interest on the LID Obligations to be excludable from gross income, the Internal Revenue Code of the United States requires that the County declare its intent to reimburse from LID Obligations proceeds within 60 days after the expenditure is made. Section 3. The principal amount of such LID Obligations will not exceed the amount which the County reasonably expects to spend on LID Projects which it has properly initiated under the LID Act. Section 4. The County hereby declares its intention to reimburse itself from proceeds of LID Obligations for all expenditures it makes on Local Improvement Projects, in amounts that do not exceed the amounts described in Section 3 of thiw1solution. The foregoing Resolution adopted this ja=r' day of August, 2004. ATTEST: Recording Secretary BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON MICR L M. DAL , C Ir V-5c� — DENNIS R. LUKE, Commissione TOM EWOLF, Com ' s r PAGE 2 of 2 — RESOLUTION NO. 2004-089 (08/11/04) H:\MY DOCUMENTS\04-05 REsOLUTIONs\R2004-089 LID REIMBURSE RESOLUTION.DOC