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064-22 (TaxExemptBondsForWestminsterCanterbury) RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COUNTY OF FREDERICK, VIRGINIA ON THE ISSUANCE OF UP TO $120,000,000 OF REVENUE BONDS BY THE ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF WINCHESTER, VIRGINIA FOR THE BENEFIT OF WESTMINSTER-CANTERBURY OF WINCHESTER, INC. WHEREAS, Westminster-Canterbury of Winchester, Inc., d/b/a Shenandoah Valley Westininster-Canterbury (the "Borrower"), a nonstock, not-for profit Virginia corporation, has requested that the Economic Development Authority of the City of Winchester, Virginia (the "Authority") approve the Borrower's application that requests that the Authority issue up to $120,000,000 of its revenue bonds in one or more series at one tune or from time to time (the "Bonds") and loan the proceeds of the Bonds to the Borrower: (a) to finance all or a portion of an expansion project at the Borrower's facilities (the "Facilities") located at 654 Fox Drive, Winchester, Virginia 22603 (a portion of which is located in the County of Frederick, Virginia), including without limitation (i) the acquisition, construction and equipping of 10 new villa buildings, including a total of approximately 97 additional independent living apartments, a community room and garage space and (u) the acquisition, construction and equipping of a multi-story, multi-purpose professional building (collectively, the "Project"); and (b) to finance amounts required for reserves, capitalized inter est, working capital and costs of issuance incurred in connection with the issuance of the Bonds (together with (a), the "Plan of Finance"); WHEREAS, the Authority held a public hearing on May 17, 2022; WHEREAS, Section 147(f) of the Internal Revenue Code of 1956, as amended (the "Code"),provides 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 Section 15.2-4906 of the Industrial Development and Revenue Bond Act, Chapter 49, Title 15.2, Code of Virginia of 1950, as amended("Act") sets forth the procedure for such approval; WHEREAS, Section 15.2-4905 of the Act provides that if a locality has created an industrial development authority,no industrial development authority created by a second locality may finance a facility located in the first locality unless the governing body of such first locality concurs with the inducement resolution adopted by the second locality; WHEREAS, a portion of the Project is located in the County of Frederick, Virginia (the "County") and the Board of Supervisors of the County(the"Board") constitutes the highest elected governmental unit of the County; WHEREAS, in accordance with Section 147(f) of the Code, the public hearing held by the Authority was within 100 miles of the County; WHEREAS, for purposes of Section 15.2-4906 of the Code of Virginia of 1950, as amended (the "Virginia Code"), the Authority is issuing the Bonds on behalf of the County; Res. No. 064-22 WHEREAS, the Authority has recommended that the Board approve the Plan of Finance and the issuance of the Bonds; and WHEREAS, a copy of the Authority's resolution approving the issuance of the Bonds, subject to the terms to be agreed upon, a certificate of the public hearing and a Fiscal Impact Statement have been filed with the Board. NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE COUNTY OF FREDERICK, VIRGINIA: I. The Board hereby approves the issuance of the Bonds, in an aggregate principal amount up to $120,000,000, by the Authority for the benefit of the Borrower, solely to the extent required by Section 147(f) of the Code and Section 15.2-4906 of the Code of Virginia of 1950, as amended, to pennit the Authority to assist in accomplishing the Plan of Finance. 2. The Board concurs with the resolution adopted by the Authority and approves the issuance of the Bonds by the Authority for the benefit of the Borrower as required by Section 15.2- 4905 of the Virginia Code. 3. The approval of the issuance of the Bonds does not constitute an endorsement to a prospective purchaser of the Bonds of the creditworthiness of the Plan of Finance or the Borrower. In accordance with the Act, the Bonds shall not be deemed to constitute a debt or a pledge of the faith and credit or taxing power of the Commonwealth or any political subdivision thereof, including the Authority and the County. 4. This resolution shall take effect immediately upon its adoption. Adopted by the Board of Supervisors of the County of Frederick, Virginia, on May 25, 2022 by the following recorded vote: Charles S. DeHaven, Jr., Chairman Aye Blaine P. Dunn Aye Shawn L. Graber Aye Judith McCann-Slaughter Aye Josh E. Ludwig Aye Robert W. Wells Aye J. Douglas McCarthy Aye Board of Superv. rs County of Fre rick, Virginia [SEAL] Res. No. 064-22 t COUNTY of FREDERICK Office of the County Administrator y\gGl\'f Tel: 540.665.6382 Fax: 540.667.0370 MEMORANDUM To: Frederick County Board of Supervisors From: Jay Tibbs, Deputy County Administrator Date: May 20, 2022 Re: Request For Approval of and Concurrence in Issuance of Tax-Exempt Bonds on behalf of Westminster-Canterbury of Winchester, Inc. We have received communication from McGuireWoods LLP, bond counsel on behalf of Westminster-Canterbury of Winchester, Inc., d/b/a Shenandoah Valley Westminster-Canterbury, requesting that the Board of Supervisors consider approval of and concurrence in a tax-exempt bond financing by the Economic Development Authority of the City of Winchester, Virginia (the "Authority") for the benefit of the Borrower. The Borrower, Westminster-Canterbury of Winchester, Inc., expects to finance all or a portion of an expansion project at their facilities located at 654 Fox Drive, Winchester, Virginia 22603 (a portion of which is located in the County of Frederick, Virginia). The attached resolution does not obligate the County on the financing in any way. The sole purpose of the resolution is to evidence the approval of the Board of Supervisors and concurrence in the financing for purposes of Virginia and federal law. Duane Wernecke, Chief Financial Officer of the Borrower and a representative from McGuireWoods LLP, in its capacity as counsel to the Borrower and Bond Counsel, will attend the Board of Supervisors meeting on May 25 and will be available to answer any questions regarding the Project, the Community and the financing structure for the Bonds. 107 North Kent Street 0 Winchester, Virginia 22601 McGuireWoods LLP Fifth Third Center 201 North Tryon Street Suite 3000 Charlotte,NC 28202-2146 Phone:704.343.2000 Fax:704.343.2300 www.mcguii-ewoods.com Iwi I I iams@mcgu irewoods.com Lisa Medina Williams McG U[RE WOODS Direct:704.373.8093 Partner Fax:704.444.8728728 May 18,2022 VIA E-MAIL Board of Supervisors County of Frederick,Virginia 107 N.Kent Street Winchester,Virginia 22601 Attention: Jay E. Tibbs Request for Approval of and Concurrence in Issuance of Tax-Exempt Bonds on behalf of Westminster-Canterbury of Winchester,Inc. Dear Mr. Tibbs: On behalf of Westminster-Canterbury of Winchester,Inc.,d/b/a Shenandoah Valley Westminster- Canterbury (the "Borrower"), we ask that the Board of Supervisors consider approval of and concurrence in a tax-exempt bond financing by the Economic Development Authority of the City of Winchester, Virginia(the "Authority")for the benefit of the Borrower. Borrower and Community Background The Borrower owns and operates a life plan community called "Shenandoah Valley Westminster- Canterbury" at 300 Westminster-Canterbury Drive in the City of Winchester,Virginia(the "Community"), which is also the Borrower's principal place of business. The Borrower is recognized as a non-profit organization under Section 501(c)(3)of the Internal Revenue Code of 1986, as amended(the "Tax Code"). The Community's original buildings were constructed in 1985 and have been expanded and renovated since that time. The Community consists of residential apartments, apartment homes and cottages,licensed care areas to provide assisted living,memory care,rehabilitation and skilled nursing care, as well as multiple common areas. Proposed Project The Borrower expects to finance (a) all or a portion of an expansion project at the Borrower's facilities located at 654 Fox Drive,Winchester,Virginia 22603 (a portion of which is located in the County of Frederick, Virginia), including without limitation (i) the acquisition, construction and equipping of 10 new villa buildings, including a total of approximately 97 additional independent living apartments, a community room and garage space (the "Expansion Project") and (ii) the acquisition, construction and equipping of a multi-story, multi-purpose professional building, and (b) amounts required for reserves, capitalized interest, working capital and costs of issuance incurred in connection with the issuance of the bonds(collectively,the Project"). McGuireWoods LLP I www.mcguirewoods.com Atlanta I Austin I Baltimore I Charlotte I Charlottesville I Chicago Dallas I Houston I Jacksonville I London I Los Angeles-Century City Los Angeles-Downtown I New York I Norfolk I Pittsburgh Raleigh I Richmond I San Francisco I Tysons I Washington,D.C. At this time the Borrower plans to proceed with the first phase of the Expansion Project and will return to the Authority to request the issuance of future bonds for the remainder of the Project. Proposed Financing Transaction The Borrower expects that the Project will be a"new money"transaction to finance certain capital projects listed above, which will help the Borrower remain competitive in its market and better serve its residents. As part of the financing described above, the Borrower requested that the Authority issue its revenue bonds (the "Bonds") in one or more series to finance the Project. The Authority held a public hearing on the financing on May 17, 2022, after which the Authority adopted an inducement resolution related to the Project. Enclosed with this letter are copies of the public hearing materials and the Authority's inducement resolution. Bond Financing Eli ib ility The proposed Bonds would be "qualified 501(c)(3) bonds" under the Tax Code, which are bonds that benefit from being able to be issued as tax-exempt. As "qualified 501(c)(3)bonds" the Bonds would be exempt from the volume cap requirements of the Tax Code. The proposed financing and Project are eligible for financing from the Authority under§15.2-4908 of the Code of Virginia of 1950,as amended(the "Virginia Code")because the Community would qualify as an "authority facility" under§15.2-4902 of the Virginia Code. Board of Supervisors Approval We request that you place the enclosed form of resolution on the agenda for the Board of Supervisors to consider at its May 25th meeting. The enclosed resolution does not obligate the County on the financing in any way. The sole purpose of the enclosed resolution is to evidence the Board of Supervisor's approval of and concurrence in the financing for purposes of Virginia and federal law. Duane Wernecke, Chief Financial Officer of the Borrower and a representative from McGuireWoods LLP, in its capacity as counsel to the Borrower and Bond Counsel,will attend the Board of Supervisors meeting,and will be available to answer any questions regarding the Project,the Community and the financing structure for the Bonds. If you have any questions prior to the meeting, please feel free to contact me at 704-373-8093. Thank you for your consideration. Sincerely, Lisa Medina Williams Enclosures 159749515.2 -2-