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19930713 r-93-32RESOLUTION NO. R-93-32 WHEREAS, the Industrial Development Authority of the City of Fairfax, Virginia, (the "Authority"), has considered the request of the George Mason University Educational Foundation, Inc. (the "Foundation") for the issuance of the Authority's revenue bonds in an amount not to exceed $2,000,000 (the "Bonds"), to assist the Foundation in its plans to refinance certain educational and administrative university facilities at 3087 University Drive (the "Facilities"); and WHEREAS, the Authority has held a public hearing on the issue of Bonds on June 30, 1993; and WHEREAS, Section 147(f) of the Internal Revenue Code of 1986, as amended (the "Code"), and Section 15.1-1378.1 of the Code of Virginia, as amended (the "Virginia Code"), provide that the governmental unit having jurisdiction over the issuer of private activity bonds and over the area in which any facility financed with the proceeds of private activity bonds is located must approve the issuance of the bonds; and WHEREAS, the Authority issues its bonds on behalf of the City of Fairfax, Virginia (the "City"), the Facilities are located in the City and the City Council of the City of Fairfax, Virginia (the "City Council") constitutes the highest elected governmental unit of the City; and WHEREAS, the Authority has requested the City Council to join with the Authority to "designate" the Bonds as "qualified tax- exempt obligations" for the purpose of Section 265(b) (3) of the Code to improve the marketability of the Bonds and reduce the Authority's cost of financing; and WHEREAS, the Authority recommends that the City Council approve the issuance of the Bonds; and WHEREAS, a copy of the Authority's resolution approving the issuance of the Bonds, a record of the public hearing and a "fiscal impact statement" with respect to the financing and the Facilities have been filed with the City Council; BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAIRFAX, VIRGINIA: 1. The city Council hereby approves the issuance of the Bonds by the Authority for the benefit of the Foundation to the extent required by Section 147(f) of the Code and Section 15.1-1378.1 of the Virginia Code, to permit the Authority to assist in the refinancing of the Facilities, provided that the Bonds are issued in calendar year 1993. 2. The City hereby designates the Bonds as "qualified tax- exempt obligations" for the purpose of Section 265(b) (3) of the Code, provided that the Bonds are issued in calendar year 1993. 3. The City represents as follows: (a) The City will in no event designate more than $10,000,000 of obligations as "qualified tax-exempt obligations," including the Bonds, for the purpose of Code Section 265(b) (3) of the Code in calendar year 1993; R-93-32 -2- (b) The city, all its ,,subordinate" entities (within the meaning of Section 265(b)(3) of the Code), and all entities which issue tax-exempt obligations on behalf of the City and its subordinate entities, together, have not issued more than $10,000,000 of tax-exempt obligations in calendar year 1993 (not including "private activity bonds" as defined in Section 141 of the Code other than "qualified 501(c)(3) bonds" as defined in Section 145 of the Code), including the Bonds; (c) Barring circumstances unforeseen as of the date of delivery of the Bonds, the City will not issue tax-exempt obligations itself or approve the issuance of tax-exempt obligations of any of such other entities if the issuance of such tax-exempt obligations would, when aggregated with all other tax-exempt obligations theretofore issued by the City and such other entities in calendar year 1993, result in the City and such subordinate entities having issued a total of more than $10,000,000 of tax-exempt obligations in calendar year 1993 (not including private activity bonds other than qualified 501(c)(3) bonds), including the Bonds; and (d) The city has no reason to believe that the City and such other entities will issue tax-exempt obligations in calendar year 1993 in an aggregate amount that will exceed such $10,000,000 limit; provided, however, that if the city receives an opinion of nationally recognized bond counsel that compliance with any covenant set forth in (a) or (c) above is not required for the Bonds to be qualified tax-exempt obligations, the City need not comply with such restriction. 3. Approval of the issuance of the Bonds as required by Section 147(f) of the Code does not constitute an endorsement to a prospective purchaser of the Bonds or the creditworthiness of the Foundation or the Facilities, and, as required by Section 15.1-1380 of the Virginia Code, the Bonds shall provide that neither the City nor the Authority shall be obligated to pay the Bonds or the interest thereon or other costs incident thereto except from the revenues and moneys pledged therefor, and neither the faith and credit nor the taxing power of the Commonwealth of Virginia, the City or the Authority shall be pledged thereto. 4. The officers of the City Council and officers of the City are authorized to execute such certificates as appropriate to assist in the designation of the Bonds as qualified tax-exempt obligations. Adopted by a majority of a quorum of the city Council of the City of Fairfax, Virginia, on July 13, 1993. ATTEST: C~%~lerk