TITLE 34.PUBLIC FINANCE

Part 9. TEXAS BOND REVIEW BOARD

Chapter 190. ALLOCATION OF STATE'S LIMIT ON CERTAIN PRIVATE ACTIVITY BONDS

Subchapter A. PROGRAM RULES

34 TAC §§190.2, 190.3, 190.5, 190.8

The Texas Bond Review Board proposes amendments to §§190.2, 190.3, 190.5, 190.8. The program rules are amended to comply with changes in Chapter 1372, Government Code, as amended. Generally, the amendments will allow more applications to receive a reservation and clarify procedures.

James T. Buie, Executive Director of the Bond Review Board, has determined that for each year of the first five years that the amended and added sections are in effect, there will be negligible fiscal implications for state and local government as a result of enforcing or administering the amended sections.

James T. Buie, Executive Director of the Bond Review Board, has also determined that for each year of the first five years the amended sections are in effect, the public benefits anticipated as a result of enforcing the amended sections will be an increase in the number of applicants receiving a reservation. There will be no effect on small businesses. There is no anticipated economic cost to persons who are required to comply with the proposed sections.

Comments may be submitted to James T. Buie, Texas Bond Review Board, P.O. Box 13292, Austin, Texas 78711-3292.

The amended sections are proposed Chapter 1372, Government Code, as amended, which gives the Texas Bond Review Board the authority to adopt rules governing the implementation and administration of the allocation of the state's ceiling on private activity bonds.

Chapter 1372, Government Code is affected by this proposed amendment.

§190.2.Allocation and Reservation System.

(a) (No change.)

(b) On or after October 10 of the year preceding the applicable program year, the board will accept applications for reservation from issuers authorized to issue private activity bonds. The board shall not grant a reservation to any issuer prior to January 2 of the program year. If two or more issuers file an application for reservation of the state ceiling in any of the categories described in §1372.022, the board shall conduct a lottery establishing the priority order of each such application for reservation. Once the priority order for all applications for reservation filed on or before October 20 of the year preceding the applicable program year is established, reservations for each issuer within the categories described in §1372.022 (b)(2), (3), and (6), shall be granted in the order of priority established by such lottery. [ Each issuer of state voted issues granted a reservation initially shall be granted a reservation date which is the first business day of the program year. ] If more than 10 applications by issuers, other than issuers of state voted issues, are granted a reservation initially, an additional lottery will be held immediately to determine staggered reservation dates for such issuers. Each issuer of state voted issues granted a reservation initially may participate in the additional lottery or shall be granted a reservation date which is the first business day of the program year.

(c) The order of priority for reservations by housing finance corporations in the category described in §1372.022(b)(1), Government Code, shall further be determined as provided in §1372.032.

(1)-(2) (No change.)

(3) Within each category of priority, reservations shall be granted in reverse calendar year order of the most recent closing of qualified mortgage bonds by each housing finance corporation, with the most recent closing being the last to receive a reservation and with those housing finance corporations that have never received a reservation for mortgage revenue bonds being the first to receive a reservation, and, in the case of closings occurring on the same date, reservations shall be granted in an order determined by the board by lot. The most recent closing applicable to:

(A)-(B) (No change.)

(C) all other housing finance corporations, is the most recent closing of qualified mortgage bonds by the housing finance corporation. In no event will a housing finance corporation or its sponsoring local government unit be allowed to achieve an advantage in the determination of its last closing date by creating , dissolving, or withdrawing [ or disbanding ] from a housing finance corporation.

(d)-(f) (No change.)

(g) If any issuer which was subject to the lottery conducted as described in subsection (b) of this section does not, prior to September 1 of the program year, receive the amount requested by such issuer in its application for reservation filed on or before October 20 of the preceding year, and if state ceiling becomes available on or after September 1 of the program year, such issuer, subject to the provisions of §1372.037, Government Code, shall receive a reservation for any state ceiling becoming available on or after September 1 of the program year, in the order of priority established by such lottery, without regard to the provisions of § §1372.032 , 1372.0321, and [ § ]1372.033, Government Code.

(h)-(j) (No change.)

(k) The amount of the state's ceiling that has not been reserved prior to December 1 of the program year and any amount previously reserved that becomes available on or after that date because of the cancellation of a reservation or any other reason, may be designated, by the board, as carryforward for the carryforward purposes outlined in the Code through submission of the application for carryforward and any other required documentation. If the 120-day or 180-day period, as applicable, expires on or after December 24th of a program year in which a reservation was issued, an issuer is required to close on its bonds before December 24th. However, if an issuer's applicable period expires after December 31st, the issuer may elect to notify the board in writing before December 24th of their intent to carry forward the reservation and their expected bond closing date. The granting by the board of a carryforward designation through this described process, will allow an issuer the remaining balance of their 120- or 180-day period as applicable to close on their bond by the expected closing date. If any issuer makes this election and does not close the bonds on or before the expected closing date, the amount of carryforward designation will be administered by the board in compliance with the requirements of the code [ added to the current private activity program year by the category of bonds in which the election was made. Once available, the carryforward volume cap will be reserved within the appropriate category before any other cap within that category is reserved ].

(l) (No change.)

(m) Issuers will be eligible for carryforward according to the priority classifications listed in the Act, specifically §1372.062[ (b) and §1372.042(c) ].

§190.3.Filing Requirements for Applications for Reservation.

(a) (No change.)

(b) Application Filing. The issuer shall submit one original and one copy of the application for reservation. Each application must be accompanied by the following:

(1)-(2) (No change.)

(3) a copy of the inducement resolution or other similar official action taken by the issuer with respect to the bonds and the project which are the subject of the application, certified by an officer of the issuer; or a copy of the certified resolution of the issuer authorizing the filing of the application for reservation , in either case certified with an original signature by an officer of the issuer. If bond counsel is the acting authorized representative of the issuer, bond counsel must be identified as such by issuer resolution;

(4) a copy of the issuer's articles of incorporation as certified by the secretary of state of Texas and by-laws, including amendments thereto and restatements thereof, or alternatively, a certification with an original signature by an authorized representative of the issuer that there have been no amendments to the articles of incorporation or by-laws since the last submission of these items to the board;

(5) a copy of the issuer's certificate of continued existence from the secretary of state of Texas dated within 30 days of submission of application , an issuer's certificate of good standing is not an acceptable substitution for this requirement;

(6)-(8) (No change.)

(9) if unexpended proceeds, including transferred proceeds representing unexpended proceeds, other than prepayments exist from a prior issue or issues of bonds, other than a state-voted issue or an issue by TDHCA, or TAFA, issued by the issuer or on behalf of the issuer, or based on the issuer's population, for the same stated purpose for which the bonds are the subject of this application, a definite and binding financial commitment agreement must accompany the application in such form as the board finds acceptable, to expend the unexpended proceeds by the later of 12 months after the date of receipt by the board of an application for reservation or December 31 of the program year for which the application is being filed. For purposes of this paragraph, the commitment by lenders to originate and close loans within a certain period of time shall be deemed a definite and binding agreement to expend bond proceeds within such period of time and any additional period of time during which such origination period may be extended under the terms of such agreement; provided that any extension provision may be amended, prior to the date on which the bond authorization requirements described in subsection (c) of this section must be satisfied, to provide that such period shall not be extended beyond the later of 12 months after the date of receipt by the board of an application for reservation or December 31 of the program year for which the application is being filed. For purposes of this paragraph, issuers of qualified student loan bonds authorized by §53.47, Education Code, may satisfy the requirements of §1372.028(c) (3)(F) [ (f) ] by, in lieu of a definite and binding agreement, providing with the application evidence as certified by the issuer that the issuer has purchased, in each of the last three calendar years, qualified student loans in amounts greater than or equal to the amount of the unexpended proceeds;

(10)-(11) (No change.)

(12) a qualified mortgage bond issuer that submits an application for reservation as described in §1372.032, Government Code, shall provide a statement certifying to the most recent closing of qualified mortgage bonds determined as provided in §190.2(c)(3) of this title, and the most recent date of a reservation received for mortgage revenue bonds and state the government unit(s) for which the local population was based for the issuance of bonds or for receipt of a reservation; and for said issuers who have received an allocation of volume cap for the purposes of issuing qualified mortgage bonds within the six years prior to the date of application, a statement on the form prescribed by the Board as to the utilization percentage relating to its most recent allocation calculated in accordance with §1372.0261;

(13) (No change.)

(14) bond counsel must be specified in the application for reservation of allocation; issuer's counsel is not an acceptable substitute;

(15) The borrower must be specified in the application for reservation of allocation. The borrower may be identified as a to-be-formed entity only if the application for reservation of allocation specifies a related entity or an entity that will be a component of the to-be-formed entity as borrower and clearly provides for the substitution of such to-be-formed entity as the borrower;

(16) For qualified residential rental project issues where the borrower is an entity or to-be-formed entity that is designated or intends to seek designation as a Community Housing Development Organization (CHDO) for the purpose of seeking property tax abatement, that designation or intent to seek designation must be specified on Application for Reservation of Allocation.

(c) Bond authorization requirements. Not later than 35 calendar days after an issue's reservation date, the [ issuer shall submit to the ] board or Comptroller of Public Accounts, as applicable, must be in receipt of the following from the issuer :

(1)-(4) (No change.)

(5) if applicable, an amended agreement pursuant to subsection (b) (9) [ (8) ] of this section;

(6) (No change.)

(7) if the borrower was originally identified as a to-be-formed entity, the final formation of the borrower must be identified as part of the submission and must meet the specifications set forth in the application for reservation of allocation. No changes will be permitted in the Borrower after the 35th day after the date of reservation.

(d) Closing fee. The remaining two-thirds of the fee must be paid simultaneously with closing on the bonds. The [ issuer should submit the fee to the ] board shall be in receipt of the fee from the issuer as confirmed by the Comptroller of Public Accounts not later than the fifth business day after the day on which the bonds are closed.

(e)-(f) (No change.)

(g) Application restrictions.

(1) (No change.)

(2) Project substitutions will not be allowed after the application for reservation has been delivered to the board , except to change the unit mix of residential rental projects if determined necessary by the applicant upon receipt of a market analysis or upon acceptance of a partial reservation.

(3)-(5) (No change.)

(6) For a qualified residential rental project issue, the Residential Rental Attachment contained in the Application packet for Reservation of Allocation must correctly reflect the regional designation of the project's location at the time of the lottery. If it is found to be incorrect on or after the lottery date, the project will be disqualified.

(7) For a qualified residential rental project, an applicant may amend the priority status down to a lower priority from a higher priority only if done before January 1 of each program year by submitting a letter to the Bond Review Board explaining the change, with an amendment attached. An applicant may not ever amend the priority status of a residential rental project to a higher priority once the application has been submitted to the Board.

(8) Qualified residential rental projects submitted post-lottery will be placed after all qualified residential rental projects submitted prior to the lottery, regardless of priority designation.

§190.5.Consideration of Qualified Applications by the Board.

(a) All fees required by the Act and the rules must be submitted under separate cover by overnight delivery or messenger to the lockbox address as described in §190.8(c) of this title (relating to Notices, Filings, and Submissions). Each check must be accompanied by a fee verification form as prescribed by the board. The Comptroller of Public Accounts shall note the receipt of the check on the fee verification form and forward the form to the board. [ All checks must be received by the Comptroller of Public Accounts within 24 hours of the receipt of corresponding documents by the board. ] If the fee is not received in a timely manner, the corresponding filing will not be considered to be a complete filing, and with respect to a filing pursuant to §190.3(a) or (c) of this title (relating to Filing Requirements for Applications for Reservation), the reservation will be cancelled.

(b)-(e) (No change.)

(f) If at any time none of the state's ceiling remains available for certificates of reservation in a specific category, but additional amounts become available in such specific category before June 1 of the program year because of cancellations or any other reason, those amounts shall be aggregated and reservations shall be granted from that category on June 1 of the program year to qualified applications in an order determined by priority and by lot number with respect to those applications having such numbers, and otherwise by date and time of receipt by the board. If any portion of state ceiling becomes available after June 1 of the program year and before August 15 [ 25 ] of the program year in any specific category those amounts shall be aggregated and reservations shall be granted from that category on August 15 [ 25 ] of the program year to qualified applications in an order determined by lot number with respect to those applications having such numbers, and otherwise by date and time of receipt by the board. The board may grant a reservation at any time on or after January 2 if the amount of state ceiling available in any category exceeds the amount of state ceiling applied for in that category by the next applicant.

(g)-(i) (No change.)

§190.8.Notices, filings, and Submissions.

(a) [ Certificates of reservation and other notices and written communications from the board shall be deemed to have been given when duly deposited in the United States Mail, first class with all postage prepaid. ] Certificates of reservation may, at the request of the borrower, be picked up by hand or delivered by courier or other delivery service, in any case at the expense of the borrower or issuer and shall be deemed to have been given when received by the courier or delivery service. Other notices and written communications from the board shall be deemed to have been given when sent via electronic mail.

(b)-(d) (No change.)

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be within the agency's legal authority to adopt.

Filed with the Office of the Secretary of State on June 20, 2002.

TRD-200203879

Jim Buie

Executive Director

Texas Bond Review Board

Earliest possible date of adoption: August 4, 2002

For further information, please call: (512) 463-9890