2023-09-27 SID 499 Minutes MINUTES OF MEETING
OF
SANITARY AND IMPROVEMENT DISTRICT NO. 499
OF DOUGLAS COUNTY, NEBRASKA
A meeting of the Board of Trustees of Sanitary and Improvement District No. 499 of Douglas County,
Nebraska, was convened in open and public session at 11:00 a.m. on the 27th day of September, 2023, at
10250 Regency Circle, Suite 300, Omaha, Nebraska.
Present were: Bradley J. Clausen, Roger H. Baumgart, Michael L. Purdy and Scott C. Roberts. Also
present were Mark J. LaPuzza, attorney for the District and Matt Nelson of Lamp Rynearson, engineers for
the District.
Absent: Gregory Cordes.
Notice of the meeting was given in advance thereof by publication in The Daily Record on
September 20, 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 by the undersigned presiding as Chairman.
The Chairman 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 was next presented in accordance with the provisions of Neb. R.R.S. Section 77-1632, the
publication concerning the Board of Trustees recommendation that the property tax request for tax year 2023-
2024 be set at a different amount than the 2022-2023 tax request. It was further reported that no person had
appeared at the meeting in response to such hearing notice. The Clerk was directed to attach a copy of such
notice to the minutes of these proceedings.
After discussion and upon a motion duly made and seconded, and upon a roll call vote, the Trustees,
Bradley J. Clausen, Roger H. Baumgart, Michael L. Purdy and Scott C. Roberts voted"Aye"with none voting
"Nay"with the following resolution being thereby adopted and approved:
RESOLVED, by the Board of Trustees of Sanitary and Improvement District
No. 499 of Douglas County, Nebraska, that it is advisable that the property
tax request for tax year 2023-2024 be set at a different amount than the
2022-2023 tax request as set out in the proof of publication attached hereto
and incorporated herein by this reference, as follows:
1. The 2023-2024 property tax request be set at$753,070.90($0.535000),
broken down as follows:
Bond Fund $471,549.07 -$0.335000
General Fund $281,521.83 -$0.200000
TOTAL $753,070.90 -$0.535000
2. The total assessed value of property differs from last year's total
assessed value by 16%.
3. The tax rate which would levy the same amount of property taxes as
last year, when multiplied by the new total assessed value of property,
would be$0.518451 per$100 of assessed value.
4. The District proposes to adopt a property tax request that will cause its
tax rate to be $0.535000 per$100 of assessed value, broken down as
follows:
Bond Fund $471,549,07 -$0.335000
General Fund $281,521.83 -$0.200000
TOTAL $753,070.90 -$0.535000
5. Based on the proposed property tax request and changes in other
revenue, the total operating budget of the District will increase last
year's budget by 1%.
6. A copy of this resolution be certified and forwarded to the County Clerk
on or before October 15, 2023.
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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.
Roger H. Baumgart, as Clerk for Sanitary and Improvement District No. 499 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 September 27, 2023, meeting.
frevi
Rog r H. aumgart, Clerk
MINUTES OF MEETING
OF
SANITARY AND IMPROVEMENT DISTRICT NO. 499
OF DOUGLAS COUNTY, NEBRASKA
A meeting of the Board of Trustees of Sanitary and Improvement District No, 499 of Douglas County,
Nebraska, was convened in open and public session at 11:05 a.m. on the 27th day of September, 2023, at
10250 Regency Circle, Suite 300, Omaha, Nebraska.
Present were: Bradley J. Clausen, Roger H. Baumgart, Michael L. Purdy and Scott C. Roberts. Also
present were Mark J. LaPuzza, attorney for the District and Matt Nelson of Lamp Rynearson, engineers for
the District.
Absent: Gregory Cordes.
Notice of the meeting was given in advance thereof by publication in The Daily Record on
September 20,2023,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 by the undersigned presiding as Chairman.
The Chairman 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.
It was next reported in accordance with the provisions of Neb. R.R.S. Section 13-501 through 13-513,
the District's certified public accountants were directed to prepare a proposed budget and further that the Clerk
attended to the required publication of notice with regard to the budgetary hearing to be held by the Board of
Trustees. The Clerk had been directed to give the appropriate notices in accordance with the Nebraska Budget
Act and that a budgetary hearing for the District be held on the 27th day of September,2023, at 10250 Regency
Circle, Suite 300, Omaha, Nebraska.
There was next presented the publication of this budgetary hearing as presented in The Daily Record.
It was next reported that such notice of the budgetary hearing along with a budget summary had been published
in accordance with law. A presentation of the budget was made and at least three (3) additional copies of the
budget were available for inspection. It was further reported that it appeared that no person had appeared at
the meeting in response to such notice of the budgetary hearing and the Clerk was directed to attach a copy of
such notice to the minutes of these proceedings.
After a lengthy discussion and upon a motion duly made and seconded, and upon a roll call vote, the
Trustees, Bradley J. Clausen, Roger H. Baumgart, Michael L. Purdy and Scott C. Roberts, voted "Aye"with
none voting "Nay"with the following resolution being thereby adopted and approved:
RESOLVED, by the Board of Trustees of Sanitary and Improvement District
No. 499 of Douglas County, Nebraska, that the budget hearing is hereby
adjourned.
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.
Roger H. Baumgart, as Clerk for Sanitary and Improvement District No. 499 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 September 27, 2023, meeting.
o er H. Baumgart, Clerk
MINUTES OF MEETING
OF
SANITARY AND IMPROVEMENT DISTRICT NO. 499
OF DOUGLAS COUNTY, NEBRASKA
A meeting of the Board of Trustees of Sanitary and Improvement District No. 499 of Douglas County,
Nebraska, was convened in open and public session at 11:15 a.m. on the 27th day of September, 2023, at
10250 Regency Circle, Suite 300, Omaha, Nebraska.
Present were: Bradley J. Clausen, Roger H. Baumgart, Michael L. Purdy and Scott C. Roberts. Also
present were Mark J. LaPuzza, attorney for the District and Matt Nelson of Lamp Rynearson, engineers for
the District.
Absent: Gregory Cordes.
Notice of the meeting was given in advance thereof by publication in The Daily Record on
September 20,2023,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 by the undersigned presiding as Chairman.
The Chairman 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.
Discussion was had concerning the budget hearing which was held immediately prior to this meeting.
After a lengthy discussion and upon a motion duly made and seconded, and upon a roll call vote, the Trustees,
Bradley J. Clausen, Roger H. Baumgart, Michael L. Purdy and Scott C. Roberts,voted"Aye"with none voting
"Nay"with the following resolution being thereby adopted and approved:
RESOLVED, by the Board of Trustees of Sanitary and Improvement District
No. 499 of Douglas County, Nebraska, that the budget and tax levy as
tentatively set forth be amended and the amended budget and tax levy
be adopted as the final budget and levy in accordance with Exhibit"A"
attached hereto and by this reference made a part hereof. Further that the
Clerk of the District be directed to file a copy of the adopted budget with the
levying board of the State Auditor's office as well as certifying the levy to the
Douglas County officials as well as attaching a proof of publication to such
adopted budget.
With the budget for the District having been adopted, it was then stated that it would be appropriate
at this time to levy the tax in accordance with the budget statement. After a full and complete discussion and
upon a motion duly made and seconded, and upon the following roll call vote, the Trustees, Bradley J.
Clausen, Roger H. Baumgart, Michael L. Purdy and Scott C. Roberts voted "Aye" with none voting "Nay"
thereby passing and adopting the following resolution:
RESOLVED, that Sanitary and Improvement District No. 499 of Douglas
County, Nebraska, levy and collect for the year 2023-2024 a tax of
$0.515000 per One Hundred and no/100 Dollars ($100.00) actual valuation
of taxable property in the District, except intangible property, said tax to be
credited to the appropriate fund as indicated below:
$0.200000 on each One Hundred and no/100 Dollars ($100.00)
actual valuation to be credited to the General Fund of the District and
thereby collect$281,521.84 in taxes to be credited to this fund; and
$0,315000 on each One Hundred and no/100 Dollars ($100.00)
actual valuation to be credited to the Construction(Bond) Fund of the District
and thereby collect$443,396.88 in taxes to be credited to this fund.
FURTHER RESOLVED, that the Clerk of this District be and hereby is
directed to deliver and file with the County Clerk of Douglas County,
Nebraska and the Auditor of Public Accounts, a copy of this resolution.
There were next presented miscellaneous bills, invoices, statements, and recommendations for the
Board's consideration.
There was next presented a statement from Lutz & Company, PC, accountants for the District for
completion of annual budget document for 2023-2024 and progress bill related to audited financial statements,
Invoice No. 335805 in the amount of Three Thousand Two Hundred Fifty and no/100 Dollars($3,250.00).
There was next presented a statement from Lamp Rynearson, engineers for the District for
miscellaneous engineering services rendered through August 12, 2023, Invoice No. 0111021.90-0000166 in
the amount of Three Thousand One Hundred Fifty and 08/100 Dollars ($3,150.08).
There was next presented a statement from Pansing Hogan Ernst & Buser LLP, attorneys for the
District, for legal services rendered from September 1, 2022 through August 31, 2023, in the amount of Thirty
Thousand Six Hundred Eighty and 50/100 Dollars ($30,680.50); and costs advanced in the amount of One
Thousand Four Hundred Ninety-Eight and 20/100 Dollars ($1,498.20); said statement being in the aggregate
amount of Thirty-Two Thousand One Hundred Seventy-Eight and 70/100 Dollars ($32,178.70).
There was next presented a statement from Omaha Public Power District with respect to Account No.
3796158951 for service from July 28, 2023 through August 29, 2023; said statement being in the amount of
Two Thousand Thirty and 33/100 Dollars ($2,030.33).
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. 499 of Douglas County, Nebraska, that the Chairman and Clerk be and
they hereby authorized and directed to execute and deliver Warrant Nos.
2529 through 2538 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 seven
percent (7%) per annum and to be redeemed no later than September 27,
2026i, 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. 2529,for the amount of Three Thousand Two Hundred
Fifty and no/100 Dollars($3,250.00), payable to Lutz&Company, PC, Client
No. 7687.1700.
Warrant No. 2530,for the amount of Three Thousand One Hundred
Fifty and 08/100 Dollars ($3,150.08), payable to Lamp Rynearson, Inv.
0111021.90-166.
Warrant No. 2531 through 2536, each for the amount of Five •
Thousand and no/100 Dollars ($5,000.00), and Warrant No. 2537, for the
amount of Two Thousand One Hundred Seventy-Eight and 70/100 Dollars
($2,178.70), payable to Pansing Hogan Ernst& Buser LLP.
Warrant No. 2538, for the amount of Two Thousand Thirty and
33/100 Dollars ($2,030.33), payable to Omaha Public Power District, Acct.
3796158951.
RESOLVED by the Board of Trustees of Sanitary and Improvement
District No. 499 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. 499 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$5,000,000 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. 499 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.
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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.
Roger H. Baumgart, as Clerk for Sanitary and Improvement District No. 499 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 September 27, 2023, meeting.
Roger H. Baumgart, Clerk