2023-04-27 SID 427 Minutes MINUTES OF MEETING
OF
SANITARY AND IMPROVEMENT DISTRICT NO.427
OF DOUGLAS COUNTY, NEBRASKA
A meeting of the Board of Trustees of Sanitary and Improvement District No. 427 of Douglas
County, Nebraska, was convened in open and public session at 11:00 a.m. on the 27th day of April, 2023,
at 10250 Regency Circle, Suite 300, Omaha, Nebraska.
Present were: Donald R. Phillips, David L. Richardson, Billy J. Leonard and Kirk C. Swartzbaugh.
Also attending were Mark J. LaPuzza, attorney for the District, and Matt Nelson, of Lamp Rynearson.
Absent: None.
Notice of the meeting was given in advance thereof by publication in The Daily Record on April 21,
2023, a copy of the proof of publication being attached to these minutes. Notice of this meeting was
simultaneously given to all members of the Board of Trustees, and a copy of their acknowledgment of
receipt of notice is attached to these minutes. Availability of the agenda was communicated in the published
notice and in the notice to the Trustees of this meeting. All proceedings of the Board were taken while the
convened meeting was open to the attendance of the public. The agenda was at all times available at the
office for the District at 10250 Regency Circle, Suite 300, Omaha, Nebraska 68114.
The meeting was called to order. Upon roll call, all of the above-referenced Trustees were present.
It was first publicly stated to all in attendance that a current copy of the Nebraska Open Meetings
Act was available for review and indicated the location of such copy in the room where the meeting was
being held.
There were next presented miscellaneous bills, invoices, statements, and recommendations for the
Board's consideration.
There was next presented an invoice from Lamp Rynearson, for services rendered concerning
the Paving Reconstruction project, Invoice#208, in the amount of Two Thousand Eight Hundred Eighteen
and 16/100 Dollars ($2,818.16).
There was next presented a statement from Pansing Hogan Ernst & Bachman LLP, attorneys for
the District, for legal services performed in construction-related matters, in the amount of One Hundred
Forty-Five and no/100 Dollars ($145.00).
There was next presented correspondence from Lamp Rynearson, engineers for the District,
presenting and recommending payment in favor of Park Service LLC, for park and playground equipment
repairs, as follows: (i) Invoice #2021875, in the amount of Eight Thousand Five Hundred Thirty-Seven
and 95/100 Dollars ($8,537.95), and (ii) Invoice #2021876, in the amount of Two Thousand Eight
Hundred Eighty-Eight and 37/100 Dollars ($2,888.37); said invoices being in the aggregate amount of
Eleven Thousand Four Hundred Twenty-Six and 32/100 Dollars ($11,426.32).
There was next presented correspondence from Lamp Rynearson, engineers for the District,
presenting and recommending payment in favor of Tom & Ron's Repair, for entrance monument repairs,
Invoice #15296, in the amount of Seven Thousand Four Hundred Seventy-Five and no/100 Dollars
($7,475.00).
There were next presented invoices from SunCo, for miscellaneous District landscaping
maintenance and snow removal within the District, as follows: (i) Invoice #0141940, in the amount of Two
Hundred Thirty and no/100 Dollars ($230.00), (ii) Invoice #0142127, in the amount of One Hundred
Eighty-Seven and 50/100 Dollars ($187.50), (iii) Invoice #0144292, in the amount of Ninety-Three and
no/100 Dollars ($93.00), (iv) Invoice #0144293, in the amount of Three Hundred Forty-Eight and 96/100
Dollars ($348.96), and (v) Invoice #0145106, in the amount of Two Thousand One Hundred Twenty and
25/100 Dollars ($2,120.25); said statements being in the aggregate amount of Two Thousand Nine
Hundred Seventy-Nien and 71/100 Dollars ($2,979.71).
There were next presented invoices from One Call Concepts, Inc., for line locates within the
District, as follows: (i) Invoice #3010641, in the amount of Nine and 60/100 Dollars ($9.60), (ii) Invoice
#3020641, in the amount of Fifteen and 92/100 Dollars ($15.92), and (iii) Invoice #3030644, in the
amount of Sixteen and 34/100 Dollars ($16.34); said statements being in the aggregate amount of Forty-
One and 86/100 Dollars ($41.86). The Board was next reminded that it has a credit balance in the
amount of One Hundred Thirty-Three and 22/100 Dollars ($133.22), so no payment is due at this
time.
There were next presented invoices from Port-A-Johns, for 2022 restroom rental, as follows: (i)
Invoice #22-7126, in the amount of One Hundred Fifty-Eight and 25/100 Dollars ($158.25), (ii) Invoice
#22-7579, in the amount of One Hundred Fifty-Eight and 25/100 Dollars ($158.25), and (iii) Invoice #22-
7126, in the amount of One Hundred Fifty-Eight and 25/100 Dollars ($158.25); said invoices being in the
aggregate amount of Four Hundred Seventy-Four and 75/100 Dollars ($474.75).
There was next presented an invoice from Hancock & Dana, accountants for the District, for final
billing on the preparation and review of the June 30, 202 audited financial statement, reconciliation of
variances and inconsistencies in the cash sheets maintained by Douglas County, and preparation of
Forms 1096 and 1099 for the tax year 2022, Invoice #120732, in the amount of Three Thousand Two
Hundred Fifty and no/100 Dollars ($3,250.00).
There were next presented invoices from Lamp Rynearson, engineers for the District, for services
rendered in miscellaneous District maintenance matters through April 15, 2023, as follows: (i) Invoice
#204, in the amount of One Thousand Seven Hundred Twenty-Three and no/100 Dollars ($1,723.00), (ii)
Invoice#205, in the amount of One Thousand Three Hundred Thirty-Nine and 50/100 Dollars ($1,339.50)
(iii) Invoice #206, in the amount of One Thousand Five Hundred Five and 17/100 Dollars ($1,505.17), and
(iv) Invoice #207, in the amount of One Thousand Six Hundred Seven and 41/100 Dollars ($1,607.41);
said statements being in the aggregate amount of Six Thousand One Hundred Seventy-Five and 08/100
Dollars ($6,175.08).
There was next presented a statement from Pansing Hogan Ernst & Bachman LLP, attorneys for
the District, for legal services performed in miscellaneous District matters through March 23, 2023, in the
amount of Three Thousand Five Hundred Eighty and 50/100 Dollars ($3,580.50), and costs advanced in the
amount of Forty-Three and 76/100 Dollars ($43.76); said statement being in the aggregate amount of Three
Thousand Six Hundred Twenty-Four and 26/100 Dollars ($3,624.26).
There were next presented statements from Metropolitan Utilities District, for service at the location
of 5401 N. 163rd Street from December 28, 2022 to March 29, 2023, having a credit balance in the
amount of One Thousand Two Hundred Fifty-Seven and 23/100 Dollars($1,257.23), so no payment is
due at this time.
There were next presented statements from Metropolitan Utilities District, for sprinkler service at
the location of 15601 Curtis Avenue from December 24, 2022 to March 28, 2023, having a credit
balance in the amount Two Hundred Thirty-Nine and 20/100 Dollars ($239.20), so no payment is
due at this time.
There were next presented statements from Metropolitan Utilities District, for service at the
location of 6161 N. 168th Street, from December 24, 2022 to March 28, 2023, having a credit balance in
the amount of Three Hundred Twenty-Five and 05/100 Dollars ($325.05), so no payment is due at
this time.
There was next presented a statement from Metropolitan Utilities District, for service at the
location of 15698 Hartman Avenue, from December 24, 2022 to March 28, 2023, having a credit
balance in the amount of One Hundred Sixty-Three and 56/100 Dollars ($163.56), so no payment is
due at this time.
There were next presented statements from Omaha Public Power District, for street lights at the
service location of 15600 Fort Street,from December 29, 2022, to March 30, 2023, in the aggregate amount
of Twelve Thousand Six Hundred Fifty-Two and 66/100 Dollars ($12,652.66).
There were next presented statements from Omaha Public Power District, for entrance signs at the
service location of 15650 Curtis Avenue, 16798 Hartman Avenue and 16798 Kansas Avenue, from
January 3, 2023 to March 31, 2023, in the aggregate amount of Three Hundred Forty-Six and 81/100
Dollars ($346.81).
The previously described bills, invoices, recommendations and statements having been presented
for the Board's consideration and after review and discussion of such items, the following resolution was
duly moved and passed:
RESOLVED, by the Board of Trustees of Sanitary and Improvement
District No. 427 of Douglas County, Nebraska, that the Chairman and
Clerk be and they hereby authorized and directed to execute and deliver
Warrant Nos. 4296 and 4297 of the District, dated the date of this meeting,
to the following payees and in the following amounts, said Warrants to be
drawn on the Construction Fund of the District and to draw interest at the
rate of seven percent (7%) per annum (interest to be payable on
February 10th of each year) and to be redeemed no later than April 27,
2028, subject to extension of said maturity date by order of the District
Court of Douglas County, Nebraska, after notice is given as required by
law, to-wit:
Warrant No. 4296, for the amount of Two Thousand Eight
Hundred Eighteen and 16/100 Dollars ($2,818.16), payable to Lamp
Rynearson.
Warrant No. 4297, for the amount of One Hundred Forty-Five and
no/100 Dollars ($145.00), payable to Pansing Hogan Ernst & Bachman
LLP.
FURTHER RESOLVED, by the Board of Trustees of Sanitary and
Improvement District No. 427 of Douglas County, Nebraska, that the
Chairman and Clerk be and they hereby authorized and directed to
execute and deliver Warrant Nos. 4298 through 4312 of the District, dated
the date of this meeting, to the following payees and in the following
amounts, said Warrants to be drawn on the General Fund of the District
and to draw interest at the rate of six percent (6%) per annum and to be
redeemed no later than April 27, 2026, subject to extension of said
maturity date by order of the District Court of Douglas County, Nebraska,
after notice is given as required by law,to-wit:
Warrant Nos. 4298 and 4299, each for the amount of Five
Thousand and no/100 Dollars ($5,000.00), and Warrant No. 4300, for the
amount of One Thousand Four Hundred Twenty-Six and 32/100 Dollars
($1,426.32), payable to Park Service LLC.
Warrant No. 4301, for the amount of Five Thousand and no/100
Dollars ($5,000.00), and Warrant No. 4302, for the amount of Two
Thousand Four Hundred Seventy-Five and no/100 Dollars ($2,475.00),
payable to Tom &Ron's Repair.
Warrant No. 4303,for the amount of Two Thousand Nine Hundred
Seventy-Nine and 71/100 Dollars($2,979.71), payable to SunCo.
Warrant No. 4304, for the amount of Four Hundred Seventy-Four
and 75/100 Dollars($474.75), payable to Port-A-Johns.
Warrant No. 4305, for the amount of Three Thousand Two
Hundred Fifty and no/100 Dollars ($3,250.00), payable to Hancock &
Dana.
Warrant No. 4306, for the amount of Five Thousand and no/100
Dollars ($5,000.00), and Warrant No. 4307, for the amount of One
Thousand One Hundred Seventy-Five and 08/100 Dollars ($1,175.08),
payable to Lamp Rynearson.
Warrant No. 4308, for the amount of Three Thousand Six Hundred
Twenty-Four and 26/100 Dollars ($3,624.26), payable to Pansing Hogan
Ernst&Bachman LLP.
Warrant Nos. 4309 and 4310 each for the amount of Five
Thousand and no/100 Dollars ($5,000.00), and Warrant No. 4311, for the
amount of Two Thousand Six Hundred Fifty-Two and 66/100 Dollars
($2,652.66), payable to Omaha Public Power District, Account
#7724100090.
Warrant No. 4312, for the amount of Three Hundred Forty-Six and
81/100 Dollars ($346.81), payable to Omaha Public Power District,
Account#1988976018.
FURTHER RESOLVED by the Board of Trustees of Sanitary and
Improvement District No. 427 of Douglas County, Nebraska, that both they
and the district hereby find and determine and covenant, warrant and
agree as follows: the improvements and/or facilities being financed or
refinanced by the above Warrants are for essential governmental functions
and are designed to serve members of the general public on an equal
basis; all said improvements have from the time of their first acquisition
and construction been owned, are owned and are to be owned by the
District or another political subdivision; to the extent special assessments
have been or are to be levied for any of said improvements, such special
assessments have been or are to be levied under Nebraska law as a
matter of general application to all property specially benefited by said
improvements in the District; the development of the land in the District is
for residential or commercial use and the development of the land in the
District for sale and occupation by the general public has proceeded and is
proceeding with reasonable speed; other than any incidental use of said
improvements by a developer during the initial period of development of
said improvements, there have been, are and will be no persons with
rights to use such improvements other than as members of the general
public; none of the proceeds of said Bonds or any refinanced
indebtedness have been or will be loaned to any private person or entity;
the District hereby authorizes and directs the Chairperson or Clerk to file or
cause to be filed, when due, an information reporting form pursuant to
Section 149(e) of the Internal Revenue Code of 1986, as amended,
pertaining to the above Warrants; and the District does not reasonably
expect to sell or otherwise dispose of said improvements and/or facilities,
in whole or in part, prior to the last maturity of the above Warrants.
FURTHER RESOLVED by the Board of Trustees of Sanitary and
Improvement District No.427 of Douglas County, Nebraska, that the
District hereby covenants, warrants and agrees as follows: (a) to take all
actions necessary under current federal law to maintain the tax exempt
status (as to taxpayers generally) of interest on the above Warrants; and
(b) to the extent that it may lawfully do so, the District hereby designates
the above Warrants as its "qualified tax exempt obligations" under
Section 265(b)(3)(B)(i)(III) of the Internal Revenue Code of 1986, as
amended, and covenants and warrants that the District does not
reasonably expect to issue warrants or bonds or other obligations
aggregating in the principal amount of more than $10,000,000 during the
calendar year in which the above Warrants are to be issued.
FURTHER RESOLVED, by the Board of Trustees of Sanitary and
Improvement District No. 427 of Douglas County, Nebraska, that this and
the preceding Resolutions are hereby adopted as the Certificate With
Respect to Arbitrage of the District pertaining to the above Warrants and
the District and the Chairman and Clerk of the District hereby further
certify, as of the date of the registration of the above Warrants with the
County Treasurer of Douglas County, Nebraska, as follows:
1. No separate reserve or replacement fund has been or will
be established with respect to the above Warrants. The District
reasonably anticipates that monies in its Bond Fund reasonably
attributable to the above Warrants in excess of the lesser of: (a) ten
percent (10%) of the net principal proceeds of the above Warrants, (b) the
maximum annual debt service due on the above Warrants, or (c) one
hundred twenty-five percent (125%) of average annual debt service due
on the above Warrants will be expended for payment of principal of and
interest on the above Warrants within thirteen (13) months after receipt of
such monies. That amount which is currently held in the District's Bond
Fund which exceeds the amount which is to be expended for payment of
principal and interest on the above Warrants within thirteen (13) months
after receipt of such monies, plus that amount arrived at pursuant to the
immediately preceding sentence, will not be invested in any securities or
any other investment obligations which bear a yield, as computed in
accordance with the actuarial method, in excess of the yield on the above
Warrants.
2. To the best of their knowledge, information and belief, the
above expectations are reasonable.
3. The District has not been notified of any listing of it by the
Internal Revenue Service as an issuer that may not certify its bonds.
4. This Certificate is being passed, executed and delivered
pursuant to Section 1.148-2(b)(2) of the Income Tax Regulations under
the Internal Revenue Code of 1986, as amended.
The Clerk then presented for the consideration of the Trustees the plans and specifications for
Paving Reconstruction 2023 (Stone Creek/Copper Ridge) prepared by Lamp, Rynearson, the consulting
engineers for the District, for the cost of such improvement in the total amount of One Hundred
Eighty-Seven Thousand Seven Hundred Eighty and 50/100 Dollars ($187,780.50). The Clerk was directed
to attach a copy of the engineer's estimates of the costs to the minutes of these proceedings. After
discussion, the resolution attached hereto and by this reference made a part hereof was duly introduced and
upon a motion properly made and seconded, a roll call vote was had upon such motion during which the
Trustees, Donald R. Phillips, David L. Richardson, Billy J. Leonard and Kirk C. Swartzbaugh voted "Aye"
with none voting "Nay"thereby adopting the following resolution:
RESOLVED, by the Board of Trustees of Sanitary and Improvement
District No. 427 of Douglas County, Nebraska, that a hearing be had on
the proposed Resolution of Advisability and Necessity for the construction
of Paving Reconstruction 2023 (Stone Creek/Copper Ridge) at 10250
Regency Circle, Suite 300, Omaha, Nebraska, at 11:00 a.m. on May 24,
2023, at which time owners of the property within the District who might
become subject to assessment for the improvement contemplated by the
proposed Resolution of Advisability and Necessity may appear and make
objections to the proposed improvement, and if a petition opposing the
proposed resolution is signed by property owners representing the majority
of the front footage which may be subject to assessment for the costs of
improvements set out in the resolution is filed with the Clerk of the District
within three days before the date set for hearing on such resolution, such
resolution shall and will not be passed.
FURTHER RESOLVED, that notice of such hearing be given by
publication in The Daily Record of Omaha, Douglas County, Nebraska, for
two (2) consecutive weeks beginning on the 10th day of May, 2023, and
ending on the 17th day of May, 2023, which publication shall contain the
entire wording of the proposed Resolution of Advisability and Necessity,
and that notice shall be posted in three (3) conspicuous places within the
District as required by Section 31-745, Reissue Rev.Stat. of Neb. 1943.
The next order of business was discussion regarding signs at entrances to the District. Mark
LaPuzza reported that the sign on 159th Street had been approved for relocation with the golf course.
The Board was reminded that the agreement with the golf course will require the District to install some
plantings on course property as compensation for the easement rights granted. The Board also discussed
another entrance sign that was damaged in a one-car accident although the driver had not been
identified. The Trustees asked Mark LaPuzza to investigate whether there is insurance coverage for the
damage. The District engineers have been asked to obtain bids for replacement and repair for both signs
as needed.
The next order of business was discussion regarding street sweeping and sewer jetting services
previously approved by the Board. Matt Nelson of Lamp Rynearson agreed to follow up with both service
providers as neither street sweeping, nor sewer jetting appeared to have been performed.
The next order of business was discussion regarding a recent bridge inspection performed for the
bridge at 159th Street. Matt Nelson from Lamp Rynearson reviewed the inspection report and there was
discussion regarding whether the District should proceed with any future repairs that may be necessary.
The Trustees also discussed that certain ancillary work would need to be done by neighboring property
owners, including the golf course.
The next order of business was discussion regarding landscaping. Matt Nelson of Lamp
Rynearson provided a detailed review of the project plan, including specific plans and locations. There
were significant discussions regarding additional landscaping services and specific areas needing
attention. Matt Nelson was directed to prepare the necessary plans for the project to be provided to
contractors. The Trustees generally discussed that the project could be viably performed by SunCo.
However, there was discussion regarding the exact mandate for services provided by SunCo., as work
assigned had been modified several times over the years that SunCo has been a service provider. For
this reason, the Trustees discussed that a representative of SunCo should be invited to a future meeting
to allow for discussions on the scope of work and work process as well as potential contract clarifications.
Matt Nelson was asked to reach out to SunCo to find the appropriate point of contact for the District and
to extend an invitation to the next meeting of the Board of Trustees.
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The Clerk next reviewed the Agenda which had been available for public inspection in
accordance with the law prior to this meeting of the Board of Trustees and reported that all matters
considered by the Board at this meeting appeared on the Agenda.
David L. Richardson, as Clerk for Sanitary and Improvement District No. 427 of Douglas County,
Nebraska (the "District") does hereby certify that the above proceedings are a true and accurate statement
of the proceedings had by the District at its April 27, 2023 mee 'ng.
David L. Richardson, Clerk