HomeMy WebLinkAboutAgenda - 03-15-1994-IX-A 1
ORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
SX-/4
ACTION AGENDA ITEM ABSTRACT Itsm No
Meeting Date: March 15, 1994
SUBJECT: Orange Grove Fire Department Building Expansion
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DEPARTMENT County Manager PUBLIC HEARING YES NO X
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ATTACHMENT(S) INFORMATION CONTACT
Resolution Rod Visser, ext 2300
2/16/94 Letter from Orange Grove VFD TELEPHONE NUMBER
1/27/94 Letter from CCB Hillsborough 732-8181
Excerpt from GCB Credit Manual Chapel Hill 968-4501
County Attorney' s Summary of Public Mebane 227-2031
Hearing Requirements Durham 688-7331
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PURPOSE: To consider approval of plans by the Orange Grove Volunteer
Fire Department: to expand their existing facility through a tax-exempt
financing arrangement with a local financial institution.
BACKGROUND: The Orange Grove Volunteer Fire Department has indicated
its plans to expand their existing station, including the addition of
two bays. The project architect' s estimated cost of the expansion is
approximately $170,000 - $210,000. Under federal law, volunteer fire
departments can qualify for tax-exempt financing of projects such as
this by meeting certain qualifications and administrative steps. Two
key provisions are the conduct of a public hearing on the matter, and
approval of the financing arrangement by the governing board of the
jurisdiction with which the fire departments contracts to provide fire
service.
The Orange Grove VFD Board of Directors has discussed financing of this
project with several local banks. CCB has indicated to the Orange
Grove Board its interest in arranging a tax-exempt loan as outlined in
attachments to this abstract.
At the March 1,, 1994 meeting, the Board of Commissioners authorized the
Orange Grove VI?D Board of Directors to conduct a public hearing on the
proposed building expansion and financing for that project. This
public hearing has been scheduled for Monday evening, March 14 at
Orange Grove VFD. A report on the results of the public hearing will
be provided to the Board of Commissioners at the March 15 meeting.
If adopted by the Commissioners, the attached resolution would indicate
the Board's approval of the tax-exempt financing arrangement between
Orange Grove VI?D and a local financial institution.
RECOMMENDATIONa The Manager recommends that the Board adopt the
resolution.
ORANGE COUNTY
BOARD OF COMMISSIONERS
A RESOLUTION APPROVING A TAX-EXEMPT FINANCING ARRANGEMENT
FOR EXPANSION OF THE ORANGE GROVE VOLUNTEER FIRE DEPARTMENT
WHEREAS, the Orange Grove Volunteer Fire Department has represented to
the Board of Commissioners that it needs to expand its existing
facility; and
WHEREAS, the Orange Grove Volunteer Fire Department is unable to pay
anticipated project costs entirely with funds on hand; and
WHEREAS, the Orange Grove Volunteer Fire Department is able to borrow
funds to complete the financing of this building expansion at a
favorable interest rate if the loan is approved by the unit of local
government with which the fire department contracts to provide fire
protection; and
WHEREAS, the Board of County Commissioners desires to approve a tax- -
exempt financing arrangement between the Orange Grove Volunteer Fire
Department and Central Carolina Bank, or another qualified lender;
NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners of Orange
County that said financing arrangement is approved.
This, the 15th day of March, 1994.
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Orange Grove Volunteer Fire Company
ROUTE 3. BOX 316
HILLSBOROUGH, NORTH CAROLINA 27278
February 16, 1994
Rod Vissej�
County Matager's office
P. O. Box 8181
Hillsborotgh, NC 27278
Dear Mr. V isser,
I want to thank you and John Link for helping arrange a public
hearing or, March 1 concerning plans to expand our fire station on
Orange Grcve Road. With this letter are two exhibits that the
Commissioners might want to see:
the next-to-last version of our site plan;
the current version of our floor plan.
We require a public hearing and official County approval of the
project in order to qualify for a below-prime interest rate
through a (commercial bank.
As you may know, we have been interested in expanding our station
for several years but have been stymied by the impervious surface
requirement in the zoning ordinance. At about the same time that
the Commissioners were relaxing the requirement for volunteer fire
companies, we were acquiring enough additional acreage to meet
the old requirement.
Our goal is to add two bays to our station (one for a fire truck,
the other for either a rescue vehicle or another fire truck) and
to expand the rest of the station to meet the community's needs
for the nest twenty years. This entails adding an office, a
meeting/triining room, a decon room, and two bedrooms so that we
can have personnel on call around the clock.
The present status of the project is as follows: We have
contracted with CGA, an architectural firm in Chapel Hill, to
prepare plans. They are now virtually complete. We lack only a
small detail before receiving site plan approval from the
Planning Department. We hope to be able to request bids later
this month or early in March. We would like to begin construction
in the spring and have the project completed before winter.
The cost of the project is unknown but estimated to be between
$170,000 and $210,000. We have cash reserves of about $90,000 and
will commit some of them to the project as a down payment. We
will finance the project from a commercial bank. We project
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that we can afford loan payments of about $30,000 per year for a ,
period of 6-8 years. We will not need to increase the fire tax to
finance the loan.
We have spoken with four commercial lenders in the County and
all have been eager to reach an agreement with us. At least one
lender has said that a loan at below prime is possible if we meet
certain requirements, one of which is a public hearing on the
matter.
Should the Commissioners affirm our project, we would like a
letter to this effect from John Link. The letter should also
attest that:
- we are financed by a fire tax levied in our district
and that no other fire service covers our district
(mutual aid aside) ;
- there is a written agreement between the County and Orange
Grove Volunteer Fire Co. to provide fire and rescue
service to our fire district. A copy should be attached.
This letter may be sent to me at the address below.
We really appreciate your efforts in helping us secure a low
interest loan for this project. It should result in our being
able to save the tax payers a significant amount of money.
Sincerely,
Edward S. Johnso , President
orange Grove Volunteer Fire Company
6000 Buckhorn Road
Hillsborough, NC 27278
esj\ogvfc\letter.27
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C C
CENTRAL CAROLINA BANK
January 27 , 1994
Ed Johnson, Pres.
Orange Grc a Volunteer Fire Company
6800 Orange Grove Rd.
Hillsborough, NC 27278
Dear Mr. Johnson:
Enclosed Please find the information necessary to qualify for CCB's
below market, tax exempt rate should the loan request be approved.
I have also enclosed a few examples of the required documentation.
I appreciate your timely response regarding the information I
requested. Please let me know as soon as possible the exact amount
of your loan request and I will take the appropriate steps toward
approval. Again, I appreciate you allowing CCB the opportunity
to review your company' s financial needs.
Sincerely,
Robert P. tose
Commercial Loan Officer
Enclosure
RPR/st
Post Office Box 780, Chapel Hill, North Carolina 27514, 919/932-2700
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VOLUNTEER FIRE DEPARTMENT LOANS
Because of North Carolina law,CCB can offer below-market, tax-exempt rates (m(:aning that the interest
income from such lane accrues to C. R f
aepartmenu (VFll).
Qualifications
In order to qualify for the tax-exempt rate,the loan must meet the following criteria:
1) The political subdivision involved (usually the county) must certify two things:
a) That the VFD is a "qualified" VFD within the jurisdiction of the political subdivision,meaning
that:
The VFD provides fire fighting services in an area which is not provided any other fire fighting
services AND
The fire fighting services are required by written agreement with the political subdivision;
AND
b) They approve of the borrowing. This approval cannot be given until a public hearing is held.
2) The VFD must certify that more than 90%of the loan proceeds are to be used for the acquisition,
construction, reconstruction or improvement of a firehouse or fire truck used or to be used by the VFD.
If this qualification is not met,you can still make the loan. but it must bear a market interest rate.
3) The borrower must be a VFD. Rescue squads,ambulance services,etc. are not eligible for tax-exempt
rates.
Additional Documentation Required
In addition to the usual documentation,you must have the following:
1) A copy of the VFD's articles of incorporation
2) A certificate of good standing from the North Carolina Secretary of State(see page 6 for a sample)
3) A letter from the political subdivision certifying the information in I under"Qualifications" above (page
7)
4) A Certification of Use of Funds (page S). This form i,.i•.aiiable trom Commercial Loan Administration.
5) An Agreement (page 9-10). This is also available from Commercial Loan Administration.
6) A letter pertaining to being a qualified small issuer (page 11).
Interest Rate
The rate can be either fixed or floating. If it is floating,you will quote the rate as a percentage(for example,
75%or 80%)of prime. If the rate is fixed,you will need to draw the loan with a balloon provision (as you
would with any fixed-rate loan).
To determine the rate,call Commercial Loan Administration to get the factor used to convert the tax-exempt
rate to an after-tax equivalent.
CREDIT MANUAL Section 30, Page 5
Revision Date: 8/15/90
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For Your Information
PUBLIC HEARING REQUIREMENTS IMPOSED ON VOLUNTEER FIRE DEPARTMENTS
BY THE TECHNICAL CORRECTIONS BILL (HR4333)
PASSED BY CONGRESS IN OCTOBER, 1988
In order for vle interest on an obligation (such as a lease/purchase
contract) of a qualified volunteer fire department to be exempt from federal
income tax, publ c hearing requirements must* be met as follows:
1. The obligation must be approved (prior to execution) by the
governor ntal unit with whom the VFD has a written agreement
to prov'de firefighting services:
This ap roval can be given by:
a) the applicable elected representative of the
gov rnmental unit (such as a mayor, county board
president, etc . ) ;
b) the legislative body of the governmental unit; or,
c) any other elected official designated by the chief
elected official.
2 . Prior to Aonroval, a public hearing must be held.
The applicable elected representative or the legislative
body of the governmental unit may appoint any person - to
conduct the public hearing.
It is n! t necessaKy for the legislative body or the elected
representative of the governmental unit to conduct the
public hearing or to be present, and it is not necessary
for a report to be submitted to the legislative body. A
vote need not be taken and approval of the public or
attendees is not required.
3 . Prior to the public hearing (to give residents of the
community an opportunity to express their views) notice
must be given. This would generally involve publishing the
notice in a newspaper of general circulation in the
locality of the governmental unit at least 14 days prior
to the hearing. The notice would generally describe the
time and place of the hearing, along with a description of
the iss a (i.e. , consideration of a lease/purchase contract
to acquire an Emergency One fire truck) .
This summary represents our interpretation of the law and is not intended to
be relied upon by volunteer fire departments or others. Such persons should
consult their own tax and legal advisors.