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HomeMy WebLinkAboutMARCH 3, 2015 MINUTES CITY OF VIRGINIA BEACH "COMMUNITY FOR A LIFETIME" CITY COUNCIL 0-N •BE,1,, MAYOR WILLIAM D.SESSOMS,JR.,At-Large s. VICE MAYOR LOUIS R.JONES,Bayside-District 4 p'4 y' M.BENJAMIN DAVENPORT,At Large V' ROBERT M.DYER,Centerville-District 1 CJ AL- BARBARA BARBARA M.HENLEY,Princess Anne-District 7 SHANNON DS KANE,Rose Hall-District 3 JOHN D.MOSS,At Large °4 �',�._ _"�%->+ AMELIA ROSS-HAMMOND,Kenzpsville-District 2 JOHN E.UHRIN,Beach-District 6 ROSEMARY WILSON,At-Large JAMES L. WOOD,Lvnnhaven-District 5 CITY HALL BUILDING 2401 COURTHOUSE DRIVE CITY COUNCIL APPOINTEES VIRGINIA BEACH, VIRGINIA 23456-9005 CITY MANAGER-JAMES K.SPORE CITY ATTORNEY-MARK D.STILES CITY COUNCIL AGENDA PHONE:(757)385-4303 CITY ASSESSOR-JERALD D.BANAGAN FAX(757)385-5669 CITY AUDITOR-LYNDONS.REMIAS 3 March 2015 E-MAIL:Ctycncl@vbgov.com CITY CLERK--RUTH HODGES FRASER,MMC MAYOR WILLIAM D. SESSOMS,JR. PRESIDING I. CITY COUNCIL LIAISON REPORTS - Conference Room- 4:30 PM II. CITY COUNCIL COMMENTS III. CITY COUNCIL AGENDA REVIEW IV. INFORMAL SESSION - Conference Room- 5:00 PM A. CALL TO ORDER—Mayor William D. Sessoms, Jr. B. ROLL CALL C. RECESS TO CLOSED SESSION . V. FORMAL SESSION - City Council Chamber- 6:00 PM A. CALL TO ORDER—Mayor William D. Sessoms, Jr. B. INVOCATION: Father Andrew Buchanan Galilee Episcopal Church C. PLEDGE OF ALLEGIANCE TO THE FLAG OF THE UNITED STATES OF AMERICA D. ELECTRONIC ROLL CALL OF CITY COUNCIL E. CERTIFICATION OF CLOSED SESSION F. MINUTES 1. INFORMAL and FORMAL SESSIONS February 24, 2015 G. FORMAL SESSION AGENDA 1. CONSENT AGENDA H. MAYOR'S PRESENTATION 1. RESOLUTION IN RECOGNTION Captain Christopher"Gator" Chope Day 2. PROCLAMATION—"Earth Hour" Clay Bernick, Administrator, Environment and Sustainability I. ORDINANCES/RESOLUTIONS 1. Resolution to AUTHORIZE ISSUANCE and SALE of $58,000,000 in General Obligation Public Improvement Bonds and $65,000,000 in Refunding Bonds 2. Ordinances re AMENDMENTS to the Elderly and Disabled Tax Relief: Alternative 1: Adjust the maximum income threshold for$100% EXEMPTION based on decline in home values Alternative 2: Adjust the maximum income threshold to 60% of City's median household income (increasing threshold levels by$3,000) Alternative 3: Threshold is at maximum value for$100% EXEMPTION at 50% of median household income. Threshold level adjusted by$7,856 Alternative 4: No Action current program continues 3. Resolution to AUTHORIZE and AMEND the Charter Agreement with Opportunity,Inc. of Hampton Roads re workforce development 4. Resolution re Healthy Eating Active Living (HEAL) re obesity prevention 5. Ordinance re Bayville Creek (SSD) Neighborhood Dredging: a. $179,000 from Western Branch Lynnhaven River Maintenance Dredging b. $ 36,300 from General Fund Reserve for Neighborhood Dredging 6. Ordinances to AUTHORIZE temporary encroachments into a portion of City Property known as: a. Lake Wesley at 492 Southside Road b. Lake Joyce at 4320 Ben Gunn Road 7. Ordinances to APPROPRIATE and TRANSFER: a.$40,766 to the Historic Houses Foundation re Francis Land House b.$76,000 loan to the Kempsville Rescue Squad re a new ambulance J. PLANNING 1. OANH, DANG/DIANE MONROE for a Conditional Use Permit re aVocational School at 3420 Holland Road DISTRICT 3 —ROSE HALL RECOMMENDATION: APPROVAL 2. GARY DUNNINGTON/ STEVE and SUSAN FUTRELL for a Conditional Use Permit re auto sales, repair and bulk storage at 6059 Providence Road DISTRICT 1 —CENTERVILLE RECOMMENDATION: APPROVAL 3. TRINITY CHURCH /YMCA SOUTH HAMPTON ROADS for a Conditional Use Permit re a religious use of the YMCA at 2121 Landstown Road DISTRICT 7—PRINCESS ANNE RECOMMENDATION: APPROVAL 4. TAKE 5 OIL CHANGE, LLC/PMIG 1012 LLC for a Conditional Use Permit re auto repair garage at 5337 Indian River Road DISTRICT 2— KEMPSVILLE RECOMMENDATION: APPROVAL 5. KING FARMS, LLC/ KING FARMS, LLC and PAMELA GRAY re new construction at 2852 and 2876 West Neck Road DISTRICT 7—PRINCESS ANNE a. Change of Zoning from AG-1 and AG-2 Agricultural Districts to Conditional PD-H2 Planned Development R-20 Residential P-1 Preservation Districts b. Floodplain Variance RECOMMENDATION: APPROVAL 6. DONALD J. BOUCHER, JR./D.J.B. SERVICE CENTER, LLC re vehicle sales and service at 800 South Military Highway DISTRICT 2—KEMP SVILLE a. Change of Zoning from I-1 Light Industrial to B-2 Community Business b. Conditional Use Permit RECOMMENDATION: APPROVAL 7. Ordinance to AMEND Section 221 of the City Zoning Ordinance deviation from the required lot coverage in the consideration of Conditional Use Permits RECOMMENDATION: APPROVAL K. APPOINTMENTS BOARD OF BUILDING CODE APPEALS COMMUNITY SERVICES BOARD GREEN RIBBON COMMITTEE PROCESS IMPROVEMENT STEERING COMMITTEE TOWING ADVISORY BOARD VIRGINIA BEACH HEALTH ADVISORY BOARD L. UNFINISHED BUSINESS M. NEW BUSINESS N. ADJOURNMENT ***************************** PUBLIC COMMENT Non-Agenda Items Each Speaker will be allowed 3 minutes and each subject is limited to 3 Speakers ********************************** If you are physically disabled or visually impaired and need assistance at this meeting, please call the CITY CLERK'S OFFICE at 385-4303 ******************************* 1 II 2015—2016 RESOURCE MANAGEMENT PLAN SCHEDULE PRESENTATION MARCH 24TH WORKSHOP APRIL 7TH WORKSHOP APRIL 14TH WORKSHOP APRIL 215T PUBLIC HEARING— Green Run High School APRIL 23rd WORKSHOP -PUBLIC HEARING- Council Chambers APRIL 28TH RECONCLIATION WORKSHOP MAY 5TH ADOPT BUDGET MAY 12TH I 1 1 III -1- h SSG 04( .s '4 . r � Cr 5) �i � --- eke VIRGINIA BEACH CITY COUNCIL Virginia Beach, Virginia March 3, 2015 Mayor William D. Sessoms, Jr., called to order City Council's Briefing, in the City Council Conference Room, Tuesday, March 3, 2015, at 4:30 P.M. Council Members Present: M Benjamin Davenport, Barbara M Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: Robert M. Dyer delayed March 3, 2015 -2- CITY COUNCIL LIASIION REPORTS ITEM#64610 4:30 P.M. Council Lady Kane advised the Community Development Corporation is having a "Community Conversation" Thursday, March 5, 2015, at the Library. Anyone interested can register on-line. The Panel discussion will be held between Board Members, as well as executives around the area, to discuss the future of the Community Development Corporation. March 3, 2015 -3- CITY COUNCIL COMMENTS ITEM#64611 4:33 P.M. Councilman Moss encouraged everyone to request a copy of the "Official Statement"regarding the Debt being issued by City Council today, to read. Councilman Moss reviewed these documents back to 2005, and found it interesting that the distribution of household income and the industry grouping analysis, it shows we are trending more to the national demographics rather than state demographics. For instance, we used to have 27.2%of households making more than $100, 000 in 2010 and now it is down to 26.7%; however, the State went up by 2%. While the Federal Government has been relatively flat, the job growth has been at the low end of the industry groupings and has some long term consequences, all the more to the point of the Mayor's statement regarding the sense of urgency on the diversification of the economy. March 3, 2015 -4- AGENDA REVIEW SESSION 4:34 P.M. ITEM#64612 BY CONSENSUS, the following shall compose the CONSENT AGENDA: I. ORDINANCES/RESOLUTIONS 1. Resolution to AUTHORIZE ISSUANCE and SALE of $58,000,000 in General Obligation Public Improvement Bonds and$65,000,000 in Refunding Bonds 2. Ordinances re AMENDMENTS to the Elderly and Disabled Tax Relief Alternative 1: Adjust the maximum income threshold for $100% EXEMPTION based on decline in home values Alternative 2: Adjust the maximum income threshold to 60% of City's median household income (increasing threshold levels by $3,000) Alternative 3: Threshold is at maximum value for $100% EXEMPTION at 50% of median household income. Threshold level adjusted by$7,856 Alternative 4: No Action current program continues 3. Resolution to AUTHORIZE and AMEND the Charter Agreement with Opportunity, Inc., of Hampton Roads re workforce development 4. Resolution re Healthy Eating Active Living(HEAL) re obesity prevention 5. Ordinance re Bayville Creek(SSD)Neighborhood Dredging: a. $179,000 from Western Branch Lynnhaven River Maintenance Dredging b. $36,300 from General Fund Reserve for Neighborhood Dredging 6. Ordinances to AUTHORIZE temporary encroachments into a portion of City Property known as: a. Lake Wesley at 492 Southside Road b. Lake Joyce at 4320 Ben Gunn Road 7. Ordinances to APPROPRIATE and TRANSFER: a. $40,766 to the Historic Houses Foundation re Francis Land House b. $76,000 loan to the Kempsville Rescue Squad re a new ambulance ITEM#1 WILL BE CONSIDERED SEPARATELY ITEM#2 WILL BE CONSIDERED SEPARATELY MAYOR SESSOMS WILL ABSTAIN ON ITEM#3a March 3, 2015 -5- AGENDA REVIEW SESSION ITEM#64612 (Continued) BY CONSENSUS, the following shall compose the CONSENT AGENDA: J. PLANNING 1. OANH, DANG/DIANE MONROE for a Conditional Use Permit re a Vocational School at 3420 Holland Road DISTRICT 3—ROSE HALL 2. GARY DUNNINGTON/STEVE and SUSAN FUTRELL for a Conditional Use Permit re auto sales, repair and bulk storage at 6059 Providence Road DISTRICT 1 — CENTERVILLE 3. TRINITY CHURCH/YMCA SOUTH HAMPTON ROADS for a Conditional Use Permit re a religious use of the YMCA at 2121 Landstown Road DISTRICT 7—PRINCESS ANNE 4. TAKE 5 OIL CHANGE, LLC/PMIG 1012 LLC for a Conditional Use Permit re auto repair garage at 5337 Indian River Road DISTRICT 2— KEMPSVILLE 5. KING FARMS, LLC/KING FARMS, LLC and PAMELA GRAY re new construction at 2852 and 2876 West Neck Road DISTRICT 7—PRINCESS ANNE a. Change of Zoning from AG-1 and AG-2 Agricultural Districts to Conditional PD-H2 Planned Development R-20 Residential P-1 Preservation Districts b. Floodplain Variance 6. DONALD J. BOUCHER, JR./D.J.B. SERVICE CENTER, LLC re vehicle sales and service at 800 South Military Highway DISTRICT 2—KEMPSVILLE a. Change of Zoning from I-1 Light Industrial to B-2 Community Business b. Conditional Use Permit 7. Ordinance to AMEND Section 221 of the City Zoning Ordinance deviation from the required lot coverage in the consideration of Conditional Use Permits MAYOR SESSOMS WILLI ABSTAIN ON ITEM#3 ITEM#5a/b WILL BE CONSIDERED SEPARATELY COUNCILMAN DAVENPORT WILL ABSTAIN ON ITEM#5a/b March 3, 2015 I i I -6- ITEM#64613 Mayor William D. Sessoms, Jr., entertained a motion to permit City Council to conduct its CLOSED SESSION,pursuant to Section 2.2-3711(A), Code of Virginia, as amended,for the following purpose: PUBLIC CONTRACT: Discussion of the award of a public contract involving expenditure of public funds, and discussion of terms or scope of such contract, where discussion in an open session would adversely affect the bargaining position or negotiating strategy of the public body pursuant to Section 2.2-3711(A)(30) Town Center LEGAL MATTERS: Consultation with legal counsel and briefings by staff members or consultants pertaining to actual or probable litigation, where such consultation or briefing in open meeting would adversely affect the negotiating or litigating posture of the public body; or consultation with legal counsel employed or retained by a public body regarding specific legal matters requiring the provision of legal advice by such counsel pursuant to Section 2.2-3711(A)(7). Pendleton Child Services Center PERSONNEL MATTERS: Discussion, consideration of or interviews of prospective candidates for employment, assignment, appointment, promotion, performance, demotion, salaries, disciplining or resignation of specific public officers, appointees or employees pursuant to Section 2.2-3711(A)(1) Council Appointments: Council, Boards, Commissions, Committees, Authorities, Agencies and Appointees March 3, 2015 -7- ITEM#64613 (Continued) Upon motion by Council Lady Ross-Hammond, seconded by Councilman Uhrin, City Council voted to proceed into CLOSED SESSION at 4:38 P.M. Voting: 10-0 Council Members Voting Aye: M. Benjamin Davenport, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: Robert M Dyer (Closed Session 4:38P.M. - 5:50 P.M.) March 3, 2015 1,1 -8- FORMAL SESSION VIRGINIA BEACH CITY COUNCIL March 3, 2015 6:00 P.M. Mayor William D. Sessoms, Jr., called to order the FORMAL SESSION of the VIRGINIA BEACH CITY COUNCIL in the City Council Chamber, City Hall, on Tuesday, March 3, 2015, at 6:00 P.M Council Members Present: M Benjamin Davenport, Robert M Dyer, Barbara M Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None INVOCATION: Vice Mayor Louis R. Jones PLEDGE OF ALLEGIANCE TO THE FLAG OF THE UNITED STATES OF AMERICA Mayor Sessoms DISCLOSED he is retired from Towne Bank (which has a corporate office located at 297 Constitution Drive in Virginia Beach), and no longer has any involvement in Towne Bank's transactions. However, due to the size of TowneBank and the volume of transactions it handles, Towne Bank has an interest in numerous matters in which he is not personally involved and of which he does not have personal knowledge. In that regard, he is always concerned about the appearance of impropriety that might arise if he unknowingly participates in a matter before City Council in which TowneBank has an interest. Mayor Sessoms also has similar concerns with respect to Berkshire Hathaway Home Services Town Realty, which is an affiliate of Towne Bank. In order to ensure his compliance with both the letter and spirit of the State and Local Government Conflict of Interests Act (the `Act'), it is his practice to thoroughly review each City Council agenda to identify any matters in which he might have an actual or potential conflict. If during his review of an agenda, he identifies a matter in which he has a `personal interest", as defined by the Act, he will either abstain from voting, or file the appropriate disclosure letter with the City Clerk to be included in the official records of City Council. Mayor Sessoms' letter of January 13, 2015, is hereby made a part of the record. March 3, 2015 I i I -9- Vice Mayor Jones DISCLOSED,for many years, he served on the Board of Directors of Resource Bank. Three (3)years ago, Fulton Financial Corporation ("Fulton Financial")purchased Resource Bank. On March 31, 2007, Vice Mayor Jones retired from the Board of Directors. Although, he is no longer a Board Member, he owns stock in Fulton Financial and that stock ownership causes him to have a "personal interest" in Fulton Financial. However, due to the size of Fulton Financial and the volume of transactions it handles in any given year, Fulton Financial, or any of the banks that are owned by Fulton Financial, may have an interest in numerous matters in which Vice Mayor Jones has no personal knowledge. In order to ensure his compliance with both the letter and the spirit of the State and Local Government Conflict of Interests Act, it is his practice to thoroughly review the agenda for each meeting of City Council for the purpose of identifying any matters in which he might have an actual or potential conflict. If, during his review, he identifies any matters, Vice Mayor Jones will prepare and file the appropriate disclosure letter to be recorded in the official records of City Council. Vice Mayor Jones regularly makes this disclosure. Vice Mayor Jones' letter of April 10, 2007, is hereby made a part of the record. Council Lady Rosemary Wilson DISCLOSED she is a Real Estate Agent affiliated with Berkshire Hathaway Home Services Town Realty ("Berkshire Hathaway'), which was formerly known as Prudential Towne Realty. Because of the nature of Real Estate Agent affiliation and the volume of transactions it handles in any given year, Berkshire Hathaway has an interest in numerous matters in which she is not personally involved and of which she does not have personal knowledge. In order to ensure her compliance with both the letter and the spirit of the State and Local Government Conflict of Interests Act, it is her practice to thoroughly review the agenda for each meeting of City Council for the purpose of identifying any matters in which she might have an actual or potential conflict. If during her review she identifies any matters, she will prepare and file the appropriate disclosure letter to be recorded in the official records of City Council. Council Lady Wilson regularly makes this disclosure. Council Lady Wilson's letter of January 13, 2015, is hereby made a part of the record. March 3, 2015 -10- Item—V-E CERTIFICATION ITEM#64614 Upon motion by Councilman Dyer, seconded by Councilman Moss, City Council CERTIFIED THE CLOSED SESSION TO BE IN ACCORDANCE WITH THE MOTION TO RECESS. Only public business matters lawfully exempt from Open Meeting requirements by Virginia law were discussed in Closed Session to which this certification resolution applies. AND, Only such public business matters as were identified in the motion convening the Closed Session were heard, discussed or considered by Virginia Beach City Council. Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent.• None March 3, 2015 GANG''''''''\ :BFAc *ii: �i 2 Oy�"t, f M'. z y F" q* C tS b S °F OUR NA�1°N RESOLUTION CERTIFICATION OF CLOSED SESSION VIRGINIA BEACH CITY COUNCIL WHEREAS: The Virginia Beach City Council convened into CLOSED SESSION, pursuant to the affirmative vote recorded in ITEM#64613 Page 7, and in accordance with the provisions of The Virginia Freedom of Information Act; and, WHEREAS: Section 2.2-3712 of the Code of Virginia requires a certification by the governing body that such Closed Session was conducted in conformity with Virginia law. NOW,THEREFORE,BE IT RESOLVED: That the Virginia Beach City Council hereby certifies that,to the best of each member's knowledge,(a)only public business matters lawfully exempted from Open Meeting requirements by Virginia law were discussed in Closed Session to which this certification resolution applies; and, (b) only such public business matters as were identified in the motion convening this Closed Session were heard, discussed or considered by Virginia Beach City Council. R Hodges raser,MMC City Clerk March 3, 2015 -11- Item -V-F MINUTES ITEM#64615 Upon motion by Councilman Dyer, seconded by Council Lady Wilson, City Council APPROVED the MINUTES of the INFORMAL and FORMAL SESSIONS of February 24, 2015. Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 -12- ADOPT AGENDA FOR FORMAL SESSION ITEM#64616 BY CONSENSUS, City Council ADOPTED: AGENDA FOR THE FORMAL SESSION March 3, 2015 -13- Item V—H.1 MAYOR'S PRESENTATION ITEM#64617 RESOLUTION CAPTAIN CHIRSTOPHER "GATOR"CHOPE DAY Mayor Sessoms introduced Captain Christopher "Gator" Chope and presented him with a Resolution declaring March 3, 2015, CAPTAIN CHRISTOPHER "GATOR" CHOPE DAY recognizing his meritorious service to the Navy, the Country and the City of Virginia Beach. Captain Chope provided tremendous support to the City as the Chief Executive of the largest employers, Oceana Air Station and Damn Neck Annex. Captain Chope's awards include the Defense Meritorious Service Meal (two awards), the Strike/Flight Air Metal (four awards), the Navy Commendation Medal (five awards), the Navy Achievement Medal (three awards) and numerous campaign and service awards. Captain Chope demonstrated outstanding leadership during his tour of duty as Commander of Oceana and proved to be a wonderful partner to the City of Virginia Beach. Captain Chope expressed his appreciation to Mayor Sessoms, Members of City Council and the City of Virginia Beach. Captain Chope stated it has been his honor to work and live in the City of Virginia Beach for the past 16 years, the greatest city in which to serve and live. After his 26 year Navy Career, he will be retiring and happy to say he, and his family, will be making their home here in the City. March 3, 2015 `t.11 BFAC �F t ) �F 011fl NAZ��~ RESOLUTION 'wH1:VFA5: Captain Christopher"Gator"Chope graduated from 2Fie Citadel in 1989 as a Distinguished Naval graduate with a Bachelor of Arts Degree in International Politics and Military Affairs. He was designated a Naval dight Officer in August 1990,and joined the Black Panthers of'VA-35 in October 1991. He went on to fly 9-14 Tomcats,including a tour of the'World Famous Red Rippers of Fighter Squadron 11 in March 2000; WHEWEAS: Following his tour at VF-11, Captain Chope attended the Naval War College where he earned a Master of Arts degree in National Security and Strategic Studies.He worked at the'United States Special Operations Command as Chief SpecialTechnicalOperation's Branch; 51`F Fay: In January 2006, Captain Chope transitioned to the y"/A-18F Super Hornet and served as Executive Officer in Strike Tighter Squadron 122 until joining the Fighting Redcocks of Strike fighter Squadron 22 as Executive Officer.He then served the Navy Personnel Command in Millington,Tennessee,and in March 2012,became Executive Officer of Naval Air Station Oceana; 'WHTRFA.S: Captain Chope has accumulated over3800flight hours and 1050 arrested landings,putting him in the prestigious group of aviators who have'trapped'over 1000 times. He became Commanding Officer of Ocean Naval Air Station on August 16,2013,where he has served with distinction and provided tremendous support to the City as the Chief Executive of our largest employers,Oceana Air Station and Damn NeckAnne• WHET-FAS: His awards include the Defense Meritorious Service Medal(two awards),the Strike/Might Air Medal (four awards), the Navy Commendation Medal five awards), the Navy Achievement Medal(three awards)and numerous campaign and service awards;and, WH'FICEAS: Captain Chope will be relinquishing command of Naval Air Station Oceana in March,2015. Captain Chope exemplifies the finest traditions of the Navy,is an Officer,agentleman,and agallant warrior. h0'W,PEP E1O5ZE,BE ITR£SOLNED: That the'Virginia Beach City Councilpauses in its deliberations to recognize Captain"Gator"Chope,to thankhim for his meritorious service to the Navy,our country,and our city. BE IT FURTHER RTSOL'VED: That off citizens recognize Captain Chope's exemplary military service and this day is commemorated as: Captain Christopher "Gator" Chope teary • Given under our hands and seal this Third day of March,Two Thousand Fifteen.: Are /��GJlavG1Kln 4' Co ilman Ben Davenport 'C!u�a n Rg6ert�M�.B Dyer Council Lady Barbara Henley 1 Lw j iv Council Lady hannon Kane Councilman5ohn D.Moossss Council Lady Dr.Amelia N Ross- - Ll/ ',mond • Aman John D.Uhrin Ciuncif Lady Ayr •ry'Wilson Co nci n'aures L.'Wood 77 Vice Mayor Lou' '.Jones Mayor William D."Will'Sessoms,yr. I IiI -14- Item V—H.2 MAYOR'S PRESENTATION ITEM#64618 PROCLAMATION— "EARTH HOUR" March 28, 2015 8:30—9:30 p.m. Mayor Sessoms declared March 28, 2015, from 8:30 — 9:30 P.M, "Earth Hour in Virginia Beach, Virginia". The City will participate in this event by switching off nonessential lights in City facilities and at City locations that in no matter compromise public safety or security. Mayor Sessoms encouraged all citizens to participate in the Earth Hour event to give an incentive and encourage individuals, business and our local government to take accountability for their ecological footprint and to engage in dialogue and resource exchange that provides real solutions to our energy and environmental challenges. March 3, 2015 rrEP11 EAC 1,1 2t• Y 9- ay ^ $;:mitis ✓ is 0,ouq Ng".,.e4 PROCLAMATION "WHEREAS: A sustainable City with a high quality of life that meets the social and economic needs of its current andfuture citizens,employees,visitors,and business community,while maintaining and improving the quality of its natural-environment is important to Virginia Beach's citizens, economy,andfuture;and WHEREAS: The City of Virginia Beach is committed to protecting the health and welfare of its current andfuture citizens, employees,visitors,and business community,and preserving the environment through the responsible management of resources and sound environmental-practices;and . W3fEREAS: The City of Virginia Beach is committed to actively engaging the community to promote and encourage environmental sustainability efforts;and 1v3-1EREAS: The City of Virginia Beach is committedto pursuing the adoption of appropriate green building practices for municipal-buildings through its adoption of administrative directives andmembership in the'United States Green Building Council('USGBC)which administers the Leadership in Environmental andEnergy Design(LEED)certification program;and W5-CEREAS: The City of Virginia Beach has created a committee of internal and-community stakeholders in order to promote,implement,oversee,recommend and track sustainable practices known as the Sustainability Task Force;and WHEREAS: The Mayor's Alternative Energy Task Force is actively invo(vedinpursuing initiatives that war help the City promote andshowcase alternative means of energy production, research and development in the City;and 1 -(ERAS: The City of Virginia Beach adopted"A Community Plan for a Sustainable future"on March 12,2013, and is actively engaged in implementing its recommendations;and WH REAS: The City of Virginia Beach is implementing energy andwater conservation measures through an Energy Service Contract and other conservation initiatives;and -WHEREAS: The City of Virginia Beach has been aparticipant in the Virginia JiunicipalLeague (VML)Green Government Challenge since its inception,and is recognized as a Platinum Levet- "certified'Green Government;and 1V3fER.EAS: The City of Virginia Beach is actively reducing carbon emissions and improving air quality through the use of hybrid vehicles and other clean technologies,as wed as implementation of an Anti-Idling Policy for City employees, a Complete Streets Policy, and its'Urban forest Management Plan;and "W31EREAS: The City of Sydney,Australia.initiatedEarth 3-four on March 31, 2007 as a means to show support for environmentaCprotection and energy conservation by symbolically switching off nonessential flights for one hour as a means to help facilitate sustainable behaviors and actions;and W (ER.?LS: Over 7,000 communities in 153 countries around the globe participated in Earth 3-four in 2013;and WHEREAS: March 28,2015 between the hours of 8:3o and-9:30 PM in CocaCtime zones around the world has been designated as the eighth annual-Earth 3-four;and WHEREAS: Earth Hour as a symbolic time for communities around the world to showcase local leadership and celebrate commitment to help develop solutions resulting in environmental-protection and energy conservation;and 1V3fEREAS: The City of"Virginia Beach willparticipate in this event by switching off nonessential- lights onessentiallights in City facilities and at City locations from 8:30 to 9:3o PM that in no manner compromise public safety or security;and 1413lER.EaS: The City of Virginia Beach hereby encourages individuals,families,groups and businesses in the City to also participate in the Earth 3-four event on March 29 between the hours of 8:30 and9:3o PM;and WHEREAS: The City of"Virginia Beach hopes that participation in the Earth 3-four event will be more than symbolic,and help serve as an incentive to encourage individuals, businesses and our local-government to take accountability for their ecological-footprint and to engage in dialogue andresource exchange that provides real solutions to our energy and environmental challenges. Now,Therefore,I,1Willam D. Sessoms,Jr.,Mayor of the City of Virginia Beach,Virginia,cto hereby Proclaim: March. 28, 2015 from 8:3o to 9:30 P.M Barth 3-Cour in `Virginia Beach, Virginia In 1Vitness'Whereof,I have hereunto set my hand and caused the Official-Sealof the City of-Virginia Beach,Virginia, to be affixed this 3'd Day of March, Two'Thousand, een_ rte. w orf .r Ii/v' 7i -William D. Sessoms,Jr. .Mayor I i I -15- Item-V-I ORDINANCES/RESOLUTIONS ITEM#64619 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council APPROVED, BY CONSENT,IN ONE MOTION,Items 3, 4, 5a/b, 6a/b, and 7a/b of the CONSENT AGENDA. Voting. 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent. None March 3, 2015 I i I I -16- Item -V-I.1 ORDINANCES/RESOLUTIONS ITEM#64620 The following individual registered to speak: Barbara Messner stated she does not understand "why the City is constantly going into debt and why the City cannot balance the Budget." The City could easily find money if they didn't `pay for free entertainment". Many of the City Staff receive $10,000 a year for a car allowance and, in addition to the car allowance, there are many ways to cut expenses without taking out new Bonds. Upon motion by Councilman Uhrin, seconded by Councilman Wood, City Council ADOPTED, Resolution to AUTHORIZE ISSUANCE and SALE of $58,000,000 in General Obligation Public Improvement Bonds and$65,000,000 in Refunding Bonds Voting: 11-0 Council Members Voting Aye: M Benjamin Davenport, Robert M. Dyer, Barbara M Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 COUNCIL VERSION RESOLUTION OF THE CITY OF VIRGINIA BEACH, VIRGINIA, PROVIDING FOR THE ISSUANCE AND SALE OF GENERAL OBLIGATION PUBLIC IMPROVEMENT BONDS, HERETOFORE AUTHORIZED, IN THE MAXIMUM AMOUNT OF $58,000,000, AND GENERAL OBLIGATION PUBLIC IMPROVEMENT REFUNDING BONDS IN THE MAXIMUM PRINCIPAL AMOUNT OF $65,000,000 TO REFUND PREVIOUSLY AUTHORIZED AND ISSUED BONDS, AND PROVIDING FOR THE FORM, DETAILS AND PAYMENT THEREOF The issuance of $67,700,000 of bonds of the City of Virginia Beach, Virginia (the "City") was authorized by an ordinance adopted by the City Council of the City of Virginia Beach, Virginia (the "City Council") on May 8, 2012, without being submitted to the qualified voters of the City, to finance various public improvements, including schools, roadways, coastal projects, economic and tourism projects, building and parks and recreation projects, $58,626,928 of which have been issued and sold, leaving and unsold balance of$9,073,072. The issuance of $68,120,000 of bonds of the City was authorized by an ordinance adopted by the City Council on May 14, 2013, without being submitted to the qualified voters of the City, to finance various public improvements, including schools, roadways, coastal projects, economic and tourism projects, building and parks and recreation projects, $23,051,184 of which have been issued and sold, leaving and unsold balance of$45,068,816. The issuance of $66,400,000 of bonds of the City was authorized by an ordinance adopted by the City Council on May 13, 2014, without being submitted to the qualified voters of the City, to finance various public improvements, including schools, roadways, coastal projects, economic and tourism projects, building and parks and recreation projects, none of which have been issued and sold. It has been recommended to the City Council by representatives of Public Resources Advisory Group (the "Financial Advisor") that the City issue and sell a series of general obligation public improvement bonds in the maximum principal amount of $58,000,000. The City Council has determined it is in the City's best interest to issue and sell all $9,073,072 of the remaining balance of the bonds authorized on May 8, 2012; up to $45,068,816, the remaining balance of the bonds authorized on May 14, 2013; and up to $3,858,112 of the bonds authorized on May 13, 2014. The City has previously issued its $75,000,000 General Obligation Public Improvement Bonds, Series 2007 (the "Series 2007 Bonds") of which $33,750,000 is outstanding; $90,000,000 General Obligation Public Improvement Bonds, Series 2008 (the "Series 2008 Bonds") of which $40,500,000 is outstanding and its $72,000,000 General Obligation Public Improvement Bonds, Series 2009 (the "Series 2009 Bonds") of which $43,200,000 is outstanding. It has been recommended to the City Council by the Financial Advisor that the City may achieve certain debt service savings by refunding a portion of the Series 2007 Bonds, Series 2008 Bonds and Series 2009 Bonds (collectively, the "Prior Bonds") through the issuance of general obligation I i I public improvement refunding bonds in the maximum aggregate principal amount of $65,000,000, subject to certain parameters set forth herein. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA BEACH,VIRGINIA: 1. Issuance of Bonds. There shall be issued, pursuant to the Constitution and statutes of the Commonwealth of Virginia, including the City Charter (Chapter 147 of the Acts of the General Assembly of 1962, as amended) and the Public Finance Act of 1991 (Chapter 26, Title 15.2, Code of Virginia of 1950, as amended), general obligation public improvement bonds of the City in the maximum principal amount of$58,000,000 (the "Public Improvement Bonds") and general obligation public improvement refunding bonds of the City in the maximum principal amount of $65,000,000 (the "Refunding Bonds," and collectively with the Public Improvement Bonds, the "Bonds"). The proceeds of the Public Improvement Bonds will be used to provide funds to finance, in part, the costs of various public, school, road and highway, coastal, economic and tourism, buildings and parks and recreation improvements, as more fully described in the ordinances authorizing the Public Improvement Bonds adopted on May 8, 2012, May 14, 2013 and May 13, 2014. The proceeds of the Refunding Bonds will be used to refund the Prior Bonds or selected maturities or portions of maturities thereof as herein authorized. Proceeds of the Public Improvement Bonds and Refunding Bonds may also be applied to the costs incurred in connection with issuing such obligations. 2. Bond Details. The Bonds may be issued in one or more series and shall be designated "General Obligation Public Improvement Bonds;" provided any Bonds issued as Refunding Bonds shall also contain the word "Refunding" in such designation. The Bonds shall contain the series designation 2015 or such other designation as may be determined by the City Manager, shall be in registered form, shall be dated such date as may be determined by the City Manager, shall be in denominations of $5,000 and integral multiples thereof and shall be numbered R-1 or RF-1 upward as appropriate. The Bonds if issued as separate series may be sold at the same time or at different times as determined by the City Manager in consultation with the Financial Advisor, and the principal amount of each series of Bonds shall be determined by the City Manager in his discretion in consultation with the Financial Advisor. Subject to Section 9, the issuance and sale of the Bonds are authorized on terms as shall be satisfactory to the City Manager;provided, the Bonds (a) shall have a "true" or "Canadian" interest cost not to exceed 4.0% with respect to the Public Improvement Bonds and 3.5% with respect to the Refunding Bonds (taking into account any original issue premium or discount), (b) shall be sold to the purchaser or purchasers thereof at a price not less than 100% of the principal amount thereof, (c) shall be subject to optional redemption beginning no later than and continuing after December 31, 2025, at an optional redemption price of no more than 102% of the principal amount to be redeemed plus accrued interest to the optional redemption date, and (d) shall mature annually in installments through serial maturities or mandatory sinking fund payments beginning no later than December 15, 2016, and ending no later than December 15, 2035. Principal of the Bonds shall be payable annually on dates determined by the City Manager, which principal payment dates need not be the same for each series. Each Bond shall bear interest at such rate as shall be determined at the time of sale, calculated on the basis of a 360-day year of twelve 30-day months, and payable semiannually on 2 dates determined by the City Manager. Principal shall be payable to the registered owners upon surrender of Bonds as they become due at the office of the Registrar (as hereinafter defined). Interest shall be payable by check or draft mailed to the registered owners at their addresses as they appear on the registration books kept by the Registrar on a date prior to each interest payment date that shall be determined by the City Manager (the "Record Date"). Principal, premium, if any, and interest shall be payable in lawful money of the United States of America. Initially, one Bond certificate for each maturity of the Bonds shall be issued to and registered in the name of The Depository Trust Company, New York, New York ("DTC"), or its nominee. The City has heretofore entered into a Blanket Issuer Letter of Representations relating to a book-entry system to be maintained by DTC with respect to the Bonds. "Securities Depository" shall mean DTC or any other securities depository for the Bonds appointed pursuant to this Section 2. In the event that (a) the Securities Depository determines not to continue to act as the securities depository for the Bonds by giving notice to the Registrar, and the City discharges its responsibilities hereunder, or (b) the City, in its sole discretion, determines (i) that beneficial owners of Bonds shall be able to obtain certificated Bonds or (ii) to select a new Securities Depository, then the City's Director of Finance shall, at the direction of the City Manager, attempt to locate another qualified securities depository to serve as Securities Depository and authenticate and deliver certificated Bonds to the new Securities Depository or its nominee, or authenticate and deliver certificated Bonds to the beneficial owners or to the Securities Depository participants on behalf of beneficial owners substantially in the form provided for in Section 5; provided, that such form shall provide for interest on the Bonds to be payable (A) from the date of the Bonds if they are authenticated prior to the first interest payment date, or (B) from the interest payment date that is or immediately precedes the date on which the Bonds are authenticated (unless payment of interest thereon is in default, in which case interest on such Bonds shall be payable from the date to which interest has been paid). In delivering certificated Bonds, the City's Director of Finance shall be entitled to rely on the records of the Securities Depository as to the beneficial owners or the records of the Securities Depository participants acting on behalf of beneficial owners. Such certificated Bonds will then be registrable, transferable and exchangeable as set forth in Section 7. So long as there is a Securities Depository for the Bonds, (1) it or its nominee shall be the registered owner of the Bonds, (2) notwithstanding anything to the contrary in this Resolution, determinations of persons entitled to payment of principal, premium, if any, and interest, transfers of ownership and exchanges, and receipt of notices shall be the responsibility of the Securities Depository and shall be effected pursuant to rules and procedures established by such Securities Depository, (3) the Registrar and the City shall not be responsible or liable for maintaining, supervising or reviewing the records maintained by the Securities Depository, its participants or persons acting through such participants, (4) references in this Resolution to registered owners of the Bonds shall mean such Securities Depository or its nominee and shall not mean the beneficial owners of the Bonds, and (5) in the event of any inconsistency between the provisions of this Resolution and the provisions of the above-referenced Blanket Issuer Letter of Representations, such provisions of the Blanket Issuer Letter of Representations, except to the extent set forth in this paragraph and the next preceding paragraph, shall control. 3 3. Refunding Provisions. The City Manager is authorized and directed to select the principal maturities of the Prior Bonds or portions of such maturities to be refunded and to cause to be called for optional redemption any such maturity or portion thereof to be redeemed prior to its stated maturity in accordance with the provisions of such bonds; provided such maturities or portions thereof selected are expected in the aggregate to provide a minimum savings of 3.0% on a net present value basis as determined by the Financial Advisor. In connection with the refunding herein authorized, the City Manager, if determined necessary or appropriate in consultation with the Financial Advisor, is authorized to retain the services of independent consultants to provide verification reports (the "Verification Agent") on aspects of the refunding and is further authorized to retain the services of one or more escrow agents (the "Escrow Agent") and to enter into escrow agreements with them to the extent needed to hold and provide for investment of all or portions of the proceeds of the Refunding Bonds and other funds as needed pending their application to refund the Prior Bonds or portions thereof selected to be refunded. 4. Redemption Provisions. (a) Optional Redemption. The Bonds shall be subject to redemption prior to maturity at the option of the City Manager, in whole or in part, at any time on and after dates, if any, determined by the City Manager, with the first such optional redemption date beginning no later than December 31, 2025 as set forth in Section 2 at a redemption price equal to the principal amount to be redeemed, together with any interest accrued to the date fixed for redemption, plus a redemption premium, if any, not to exceed 2% of the principal amount to be redeemed, such redemption premium to be determined by the City Manager in consultation with the Financial Advisor. (b) Mandatory Sinking Fund Redemption. Any term bonds may be subject to mandatory sinking fund redemption upon terms determined by the City Manager. If so determined by the City Manager, the Bonds may provide that the City may take a credit against the mandatory sinking fund redemption obligation of any maturity of term Bonds in the amount of Bonds of the same maturity that have been optionally redeemed or surrendered for cancellation and have not been applied previously as such a credit. If the City wishes to take such a credit, on or before the 70th day next preceding any such mandatory sinking fund redemption date, the City's Director of Finance may instruct the Registrar to apply a credit against the City's mandatory sinking fund redemption obligation for any Bonds of the applicable maturity that have been optionally redeemed or surrendered for cancellation by the City and have not been previously applied as a credit against any mandatory sinking fund redemption obligation for that maturity of the Bonds. Each Bond so previously optionally redeemed or surrendered shall be credited at 100% of the principal amount thereof against the principal amount of such maturity of the Bonds required to be redeemed on such mandatory sinking fund redemption date or dates for such maturity as may be selected by the Director of Finance. (c) Selection of Bonds for Redemption. If less than all of the Bonds are called for 4 optional redemption, the maturities of the Bonds to be redeemed shall be selected by the City's Director of Finance in such manner as may be determined to be in the best interest of the City. If less than all of a particular maturity of the Bonds are called for redemption, the Bonds within such maturity to be redeemed shall be selected by the Securities Depository pursuant to its rules and procedures or, if the book-entry system is discontinued, shall be selected by the Registrar by lot in such manner as the Registrar in its discretion may determine. In either case, (a)the portion of any Bond to be redeemed shall be in the principal amount of$5,000 or some integral multiple thereof and (b) in selecting Bonds for redemption, each Bond shall be considered as representing that number of Bonds that is obtained by dividing the principal amount of such Bond by $5,000. (d) Redemption Notices. The City shall cause notice of the call for redemption identifying the Bonds or portions thereof to be redeemed to be sent by electronic transmission, facsimile transmission, registered or certified mail or overnight express delivery, not less than 30 nor more than 60 days prior to the redemption date, to the registered owner of the Bonds. The City shall not be responsible for providing notice of redemption to anyone other than DTC or another qualified Securities Depository or its nominee unless no qualified Securities Depository is the registered owner of the Bonds. If no qualified Securities Depository is the registered owner of the Bonds, notice of redemption shall be provided to the registered owners of the Bonds. If a portion of a Bond is called for redemption, a new Bond in principal amount equal to the unredeemed portion thereof will be issued to the registered owner upon the surrender thereof 5. Execution and Authentication. The Bonds shall be signed by the manual or facsimile signature of the Mayor or Vice-Mayor, shall be countersigned by the manual or facsimile signature of the City Clerk or Deputy Clerk, and the City's seal shall be affixed thereto or a facsimile thereof printed thereon;provided, that if both of such signatures are facsimiles, no Bond shall be valid until it has been authenticated by the manual signature of the City Treasurer, as Registrar, or an authorized officer or employee of any bank or trust company serving as successor Registrar and the date of authentication noted thereon. 6. Bond Form. The Bonds shall be in substantially the form attached to this Resolution as Exhibit A, with such completions, omissions, insertions and changes not inconsistent with this Resolution as may be approved by the officers signing the Bonds, whose approval shall be evidenced conclusively by the execution and delivery of the Bonds. 7. Pledge of Full Faith and Credit. The full faith and credit of the City are irrevocably pledged for the payment of the principal of, premium, if any, and interest on the Bonds. Unless other funds are lawfully available and appropriated for timely payment of the Bonds, the City Council shall levy and collect an annual ad valorem tax, over and above all other taxes authorized or limited by law and without limitation as to rate or amount, on all locally taxable property in the City sufficient to pay when due the principal of, premium, if any, and interest on the Bonds. 8. Registration, Transfer and Owners of Bonds. The City Treasurer is appointed paying agent and registrar for the Bonds (the "Registrar"). The City may appoint a qualified bank or trust company as successor paying agent and registrar of the Bonds. The Registrar shall maintain registration books for the registration and registration of transfers of the Bonds. Upon presentation and surrender of any Bonds at the office of the Registrar, or at its 5 designated corporate trust office if the Registrar is a bank or trust company, together with an assignment duly executed by the registered owner or his duly authorized attorney or legal representative in such form as shall be satisfactory to the Registrar, the City shall execute, and the Registrar shall authenticate, if required by Section 5, and shall deliver in exchange, a new Bond or Bonds having an equal aggregate principal amount, in authorized denominations, of the same form and maturity, bearing interest at the same rate and registered in the name as requested by the then registered owner thereof or its duly authorized attorney or legal representative. Any such transfer or exchange shall be at the expense of the City, except that the Registrar may charge the person requesting such transfer or exchange the amount of any tax or other governmental charge required to be paid with respect thereto. The Registrar shall treat the registered owner as the person or entity exclusively entitled to payment of principal, premium, if any, and interest and the exercise of all other rights and powers of the owner, except that interest payments shall be made to the person or entity shown as owner on the registration books as of the Record Date. 9. Sale of Bonds. The City Council approves the following terms of the sale of the Bonds. The Bonds shall be sold by competitive bid in a principal amount to be determined by the City Manager, in collaboration with the Financial Advisor, and subject to the limitations set forth in Sections 1 through 3, and the City Manager shall receive bids for the Bonds and award the Bonds to the bidder providing the lowest "true" or "Canadian" interest cost, subject to the sale provisions and limitations set forth in Section 2. Following the sale of the Bonds, the City Manager shall file a certificate with the City Clerk setting forth the final terms of the Bonds. The actions of the City Manager in selling the Bonds shall be conclusive, and no further action with respect to the sale and issuance of the Bonds shall be necessary on the part of the City Council. 10. Notice of Sale; Bid Form. The City Manager, in collaboration with the Financial Advisor, is authorized and directed to take all proper steps to advertise the Bonds for sale substantially in accordance with the forms of the Official Notice of Sale and the Official Bid Form, which forms are attached as an Appendix to the draft of the Preliminary Official Statement described in Section 11 below, and which forms are approved;provided, that the City Manager, in collaboration with the Financial Advisor, may make such changes in the Official Notice of Sale and the Official Bid Form not inconsistent with this Resolution as he may consider to be in the best interest of the City. 11. Official Statement. A draft of a Preliminary Official Statement relating to the Bonds, a copy of which has been provided or made available to each member of the City Council, is approved as the form of the Preliminary Official Statement by which the Bonds will be offered for sale, with such completions, omissions, insertions and changes not inconsistent with this Resolution as the City Manager, in collaboration with the Financial Advisor, may consider appropriate. After the Bonds have been sold, the City Manager, in collaboration with the Financial Advisor, shall make such completions, omissions, insertions and changes in the Preliminary Official Statement not inconsistent with this Resolution as are necessary or desirable to complete it as a final Official Statement for the Bond, execution thereof by the City Manager to constitute conclusive evidence of his approval of any such completions, omissions, insertions and changes. The City shall arrange for the delivery to the purchaser of the Bonds of a reasonable number of copies of the final Official Statement by the earlier of seven business days 6 after the Bonds have been sold or the date of issuance thereof, for delivery to each potential investor requesting a copy of the Official Statement and for delivery to each person to whom such purchaser initially sells Bonds. 12. Official Statement Deemed Final. The City Manager is authorized, on behalf of the City, to deem the Preliminary Official Statement and the Official Statement in final form for the Bonds, each to be final as of its date within the meaning of Rule 15c2-12 ("Rule 15c2-12") of the Securities and Exchange Commission (the "SEC"), except for the omission in the Preliminary Official Statement of certain pricing and other information permitted to be omitted pursuant to Rule 15c2-12. The distribution of the Preliminary Official Statement and the Official Statement in final form shall be conclusive evidence that each has been deemed final as of its date by the City, except for the omission in the Preliminary Official Statement of such pricing and other information permitted to be omitted pursuant to Rule 15c2-12. 13. Preparation and Delivery of Bonds. After bids have been received and the Bonds have been awarded to the winning bidder, the officers of the City are authorized and directed to take all proper steps to have the Bonds prepared and executed in accordance with their terms and to deliver the Bonds to the purchaser thereof upon payment therefor. 14. Arbitrage Covenants. The City covenants that it shall not take or omit to take any action the taking or omission of which will cause the Bonds to be "arbitrage bonds" within the meaning of Section 148 of the Internal Revenue Code of 1986, as amended, and regulations issued pursuant thereto (the "Code"), or otherwise cause interest on the Bonds to be includable in the gross income of the registered owners thereof under existing laws. Without limiting the generality of the foregoing, the City shall comply with any provision of law that may require the City at any time to rebate to the United States any part of the earnings derived from the investment of the gross proceeds of the Bonds, unless the City receives an opinion of nationally recognized bond counsel that such compliance is not required to prevent interest on the Bonds from being includable in the gross income of the registered owners thereof under existing law. The City shall pay any such required rebate from its legally available funds. 15. Non-Arbitrage Certificate and Elections. Such officers of the City as may be requested are authorized and directed to execute an appropriate certificate setting forth the reasonably expected use and investment of the proceeds of the Bonds in order to show that such reasonably expected use and investment will not violate the provisions of Section 148 of the Code, and any elections such officers deem desirable regarding rebate of earnings to the United States, for purposes of complying with Section 148 of the Code. Such certificate and elections shall be in such form as may be requested by bond counsel for the City. 16. Limitation on Private Use. The City covenants that it shall not permit the proceeds of the Bonds or the facilities financed or refinanced with the proceeds of the Bonds to be used in any manner that would result in (a) 5% or more of such proceeds or of the facilities financed or refinanced with such proceeds being used in a trade or business carried on by any person other than a governmental unit, as provided in Section 141(b) of the Code, (b) 5% or more of such proceeds or the facilities being financed with such proceeds being used with respect to any output facility (other than a facility for the furnishing of water), within the meaning of Section 141(b)(4) of the Code, or (c) 5% or more of such proceeds being used 7 directly or indirectly to make or finance loans to any person other than a governmental unit, as provided in Section 141(c) of the Code; provided, that if the City receives an opinion of nationally recognized bond counsel that any such covenants need not be complied with to prevent the interest on the Bonds from being includable in the gross income for federal income tax purposes of the registered owners thereof under existing law, the City need not comply with such covenants. 17. Post-Issuance Compliance. The Post Issuance Compliance Procedures established as directed by resolution of the City Council adopted on March 13, 2012 will apply to the Bonds to ensure that the proceeds of the Bonds and the projects financed or refinanced with such proceeds are used in compliance with the provisions of federal tax law applicable to tax-exempt governmental obligations. 18. Continuing Disclosure Agreement. The Mayor, the City Manager and such officer or officers of the City as either may designate are hereby authorized and directed to execute and deliver a continuing disclosure agreement setting forth the reports and notices to be filed by the City and containing such covenants as may be necessary to assist the purchaser of the Bonds in complying with the provisions of Rule 15c2-12. Such continuing disclosure agreement shall be substantially in the form attached as an Appendix to the draft of the Preliminary Official Statement described in Section 11 above, which form is approved with such completions, omissions, insertions and changes that are not inconsistent with this Resolution. 19. Other Actions. All other actions of officers of the City and of the City Council in conformity with the purposes and intent of this Resolution and in furtherance of the issuance and sale of the Bonds are hereby ratified, approved and confirmed. The officers of the City are authorized and directed to execute and deliver all certificates and instruments and to take all such further action as may be considered necessary or desirable in connection with the issuance, sale and delivery of the Bonds. 20. Investment Authorization. The City Council hereby authorizes the Director of Finance to direct the City Treasurer to utilize the State Non-Arbitrage Program of the Commonwealth of Virginia ("SNAP") in connection with the investment of the proceeds of the Bonds, if the City Manager and the Director of Finance determine that the utilization of SNAP is in the best interest of the City. The City Council acknowledges that the Treasury Board of the Commonwealth of Virginia is not, and shall not be, in any way liable to the City in connection with SNAP, except as otherwise provided in the SNAP Contract. 21. Repeal of Conflicting Resolutions. All resolutions or parts of resolutions in conflict herewith are repealed. 22. Effective Date. This Resolution shall take effect immediately. Exhibit A—Form of Bond 8 Exhibit A—Form of Bond Unless this certificate is presented by an authorized representative of The Depository Trust Company, a New York corporation ("DTC"), to the issuer or its agent for registration of transfer, exchange or payment, and this certificate is registered in the name of Cede & Co., or in such other name as is requested by an authorized representative of DTC (and any payment is made to Cede & Co. or to such other entity as is requested by an authorized representative of DTC), ANY TRANSFER, PLEDGE, OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL inasmuch as the registered owner hereof, Cede & Co., has an interest herein. REGISTERED REGISTERED No. UNITED STATES OF AMERICA COMMONWEALTH OF VIRGINIA CITY OF VIRGINIA BEACH [General Obligation Public Improvement [Refunding] Bond Series 2015 INTEREST RATE MATURITY DATE DATED DATE CUSIP REGISTERED OWNER: CEDE & CO. PRINCIPAL AMOUNT: DOLLARS The City of Virginia Beach, Virginia (the "City"), for value received, promises to pay, upon surrender hereof to the registered owner hereof, or registered assigns or legal representative, the Principal Amount stated above on the Maturity Date stated above, subject to prior redemption as hereinafter provided, and promises to pay interest hereon from the Dated Date stated above on each and , beginning 1, 2015, at the annual Interest Rate stated above, calculated on the basis of a 360-day year of twelve 30-day months. Principal, premium, if any, and interest are payable in lawful money of the United States of America by the City Treasurer, who has been appointed Registrar (the "Registrar"). The City may appoint a qualified bank as successor paying agent and registrar for the bonds. Notwithstanding any other provision hereof, this bond is subject to a book-entry system maintained by The Depository Trust Company ("DTC"), and the payment of principal, premium, if any, and interest, the providing of notices and other matters shall be made as described in the City's Blanket Issuer Letter of Representations to DTC. II This bond is one of an issue of $ [General Obligation Public Improvement [Refunding] Bonds, Series 2015 (the "Bonds"), of like date and tenor, except as to number, denomination, rate of interest, privilege of redemption and maturity, and is issued pursuant to the Constitution and statutes of the Commonwealth of Virginia, including the City Charter and the Public Finance Act of 1991. The Bonds have been authorized by ordinances adopted by the City Council of the City of Virginia Beach (the "City Council") on May 8, 2012, May 14, 2013 [and May 13, 2014], and, [The Refunding Bonds] are being issued pursuant to a resolution adopted by the City Council on March , 2015 (the "Bond Resolution"), to finance [various public, school, road and highway, coastal, economic and tourism, building and parks and recreation improvements,] [to refund $ of the City's General Obligation Bonds, Series ] and to pay costs of issuance of the Bonds. The Bonds maturing on or before [ , 20_], are not subject to optional redemption prior to maturity. The Bonds maturing on or after [ , 20 ], are subject to redemption prior to maturity at the option of the City on or after [ , 20 ], in whole or in part at any time (in any multiple of$5,000), upon payment of the following redemption prices (expressed as a percentage of principal amount of the Bonds to be redeemed) plus interest accrued and unpaid to the date fixed for redemption: Period During Which Redeemed (Both Dates Inclusive) Redemption Price The Bonds maturing on , 20 , are required to be redeemed in part before maturity by the City on , 20 in the years and amounts set forth below, at a redemption price equal to 100% of the principal amount of the Bonds to be redeemed, plus interest accrued and unpaid to the date fixed for redemption: Year Amount Year Amount The Bond Resolution provides for a credit against the mandatory sinking fund redemption of the Bonds maturing on , 20_ in the amount of Bonds of the same maturity that have been optionally redeemed or surrendered for cancellation and have not been applied previously as such a credit. If less than all of the Bonds are called for optional redemption, the maturities of the Bonds to be redeemed shall be selected by the City's Director of Finance in such manner as may be determined to be in the best interest of the City. If less than all the Bonds of a particular maturity are called for redemption, the Bonds within such maturity to be redeemed shall be selected by DTC or any successor securities depository pursuant to its rules and procedures or, if the book entry system is discontinued, shall be selected by the Registrar by lot in such manner as the Registrar in its discretion may determine In either case, (a) the portion of any Bond to be redeemed shall be in the principal amount of$5,000 or some integral multiple thereof and (b) in selecting Bonds for redemption, each Bond shall be considered as representing that number of A-2 I III Bonds that is obtained by dividing the principal amount of such Bond by $5,000. The City shall cause notice of the call for redemption identifying the Bonds or portions thereof to be redeemed to be sent by electronic transmission, facsimile transmission, registered or certified mail or overnight express delivery, not less than 30 nor more than 60 days prior to the redemption date, to DTC or its nominee as the registered owner hereof If a portion of this bond is called for redemption, a new Bond in the principal amount of the unredeemed portion hereof will be issued to the registered owner upon surrender hereof. The full faith and credit of the City are irrevocably pledged for the payment of principal of, premium, if any, and interest on this bond. Unless other funds are lawfully available and appropriated for timely payment of this bond, the City Council shall levy and collect an annual ad valorem tax, over and above all other taxes authorized or limited by law and without limitation as to rate or amount, on all taxable property within the City sufficient to pay when due the principal of, premium, if any, and interest on this bond. The Registrar shall treat the registered owner of this bond as the person or entity exclusively entitled to payment of principal of and interest on this bond and the exercise of all other rights and powers of the owner, except that interest payments shall be made to the person or entity shown as the owner on the registration books on the first day of the month preceding each interest payment date. In the event a date for the payment of principal, redemption price, or interest on this bond is not a business day, then payment of principal, redemption price, and interest on, this bond shall be made on the next succeeding day which is a business day, and if made on such next succeeding business day, no additional interest shall accrue for the period after such payment or redemption date. All acts, conditions and things required by the Constitution and statutes of the Commonwealth of Virginia to happen, exist or be performed precedent to and in the issuance of this bond have happened, exist and have been performed, and the issue of Bonds of which this bond is one, together with all other indebtedness of the City, is within every debt and other limit prescribed by the Constitution and statutes of the Commonwealth of Virginia. A-3 111 IN WITNESS WHEREOF, the City of Virginia Beach, Virginia, has caused this bond to be signed by its Mayor, to be countersigned by its Clerk, its seal to be affixed hereto, and this bond to be dated the Dated Date stated above. COUNTERSIGNED: (SEAL) Clerk, City of Virginia Beach, Virginia Mayor, City of Virginia Beach, Virginia A-4 11 ASSIGNMENT FOR VALUE RECEIVED the undersigned sell(s), assign(s) and transfer(s) unto: (Please print or type name and address, including postal zip code, of Transferee) PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF TRANSFEREE: • • • • • the within bond and all rights thereunder, hereby irrevocably constituting and appointing , Attorney, to transfer said bond on the books kept for the registration thereof, with full power of substitution in the premises. Dated: Signature Guaranteed: NOTICE: Signature(s) must be (Signature of Registered Owner) guaranteed by an Eligible Guarantor Institution NOTICE: The signature above must such as a Commercial Bank, Trust Company, correspond with the name of the registered Securities Broker/Dealer, Credit Union or owner as it appears on the front of this bond in Savings Association who is a member of a every particular, without alteration or medallion program approved by The Securities enlargement or any change whatsoever. Transfer Association, Inc. A-5 I i it Requires an affirmative vote by a majority of the members of the City Council. Adopted by the City Council of the City of Virginia Beach, Virginia, this 3rd day of March, 2015. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUyFT€ . Y: ateirjrr.. �•, / Id Finance Department • ey's •ffice CA-13271 R-1 February 20, 2015 4843-0192-9761.2 A-6 KUTAK ROCK LLP DRAFT 02/ /15 PRELIMINARY OFFICIAL STATEMENT DATED MARCH_,2015 NEW ISSUE Fitch Ratings: BOOK-ENTRY ONLY Moody's Investors Service: Standard & Poor's: (See"Ratings"in Section Two) In the opinion of Kutak Rock LLP, Bond Counsel, under existing laws,regulations, rulings and judicial decisions and assuming the accuracy of certain representations and continuing compliance with certain covenants, interest on the Bonds is excludable from gross income for federal income tax purposes and is not a specific preference item for purposes of the federal alternative minimum tax;however,such interest is taken into account in determining adjusted current earnings for the purpose of computing the federal alternative minimum tax imposed on certain corporations. It is also the opinion of Bond Counsel that, under existing law of the Commonwealth of Virginia, interest on the Bonds is exempt from income taxation by the Commonwealth of Virginia. Bond Counsel expresses no opinion regarding any other tax consequences related to the ownership or disposition of, or the accrual or receipt of interest on,the Bonds. See "Tax Exemption" in Section Two for a more complete description of the opinion of Bond Counsel and additional federal tax law consequences. CITY OF VIRGINIA BEACH, VIRGINIA $58,000,000* $65,000,000* GENERAL OBLIGATION PUBLIC GENERAL OBLIGATION PUBLIC IMPROVEMENT BONDS, IMPROVEMENT REFUNDING BONDS, SERIES 2015A SERIES 2015B Dated: Date of Issuance Due:As shown on the inside cover This Official Statement has been prepared by the City of Virginia Beach, Virginia(the"City")to provide information on the$58,000,000*General Obligation Public Improvement Bonds, Series 2015A and $65,000,000*General Obligation Public Improvement Refunding Bonds, Series 2015B (collectively, the "Bonds"), the security therefor, the City, the projects being financed with the proceeds of the Bonds and other relevant information. Selected information is presented on this cover page for the convenience of the reader. To make an informed decision regarding the Bonds, a prospective investor should read this Official Statement in its entirety. Security The Bonds will be general obligations of the City for the payment of which its full faith and credit will be irrevocably pledged. The City Council is authorized and required by Virginia law, unless other funds are lawfully available and appropriated for timely payment of the Bonds, to levy and collect on all locally taxable property in the City an annual ad valorem tax over and above all taxes authorized or limited by law and without limitation as to rate or amount sufficient to pay when due the principal of,premium, if any, and interest on the Bonds as the same respectively become due and payable. Redemption The Bonds are subject to optional redemption as summarized on the inside cover and in "Redemption"in Section Two. Purpose The proceeds of the Bonds will be used to provide funding for various City and school public improvements and to refund all or a portion of certain general obligation bonds of the City as described herein. Proceeds may also be used to pay a portion of the issuance costs of the Bonds. Interest Rates/Yields See inside cover. Interest Payment Dates Series 2015A:March 1 and September 1,commencing September 1,2015. Series 2015B:March 15 and September 15,commencing September 15,2015. Denominations $5,000 or integral multiples thereof. Closing/Delivery Date On or about Tuesday,[April 21,2015]. Registration Full book-entry only;The Depository Trust Company,New York,New York. Bond Counsel Kutak Rock LLP,Richmond,Virginia. Financial Advisor Public Resources Advisory Group,New York,New York Official Statement Dated April_,2015 *Preliminary,subject to adjustment;see"Sale at Competitive Bidding"herein. 4841-9668-2530.3 CITY OF VIRGINIA BEACH,VIRGINIA GENERAL OBLIGATION PUBLIC IMPROVEMENT BONDS SERIES 2015A Serial Bonds March 1 Principal Interest CUSIP Maturity Amount Rate Yield Number- 2016 927734 2017 927734 2018 927734 2019 927734 2020 927734 2021 927734 2022 927734 2023 927734 2024 927734 2025 927734 2026 927734 2027 927734 2028 927734 2029 927734 2030 927734 2031 927734 2032 927734 2033 927734 2034 927734 2035 927734 $ CITY OF VIRGINIA BEACH,VIRGINIA GENERAL OBLIGATION PUBLIC IMPROVEMENT REFUNDING BONDS SERIES 2015B Serial Bonds September 15 Principal Interest CUSIP MaturityAmount Rate Yield Number" 2020 927734 2021 927734 2022 927734 2023 927734 2024 927734 2025 927734 2026 927734 2027 927734 Summary of Optional Redemption Provisions The Series 2015A Bonds maturing on and after March 1,2026 are subject to redemption at the option of the City,in whole or in part,on any date on and after March 1,2025 at the redemption price of 100%of the principal amount of the Series 2015A Bonds to be redeemed,plus interest accrued to the redemption date. See"Redemption"in Section Two. The Series 2015B Bonds maturing on and after September 15, 2026 are subject to redemption at the option of the City, in whole or in part, on any date on or after September 15, 2025 at the redemption price of 100% of the principal amount of the Series 2015B Bonds to be redeemed,plus interest accrued to the redemption date. See"Redemption"in Section Two. •Preliminary,subject to adjustment;see"Sale at Competitive Bidding"herein. • A registered trademark of the American Bankers Association ("ABA"), used by Standard & Poor's in its operation of the CUSIP Service Bureau for the ABA. The above CUSIP (Committee on Unifonn Securities Identification Procedures) numbers have been assigned by an organization not affiliated with the City,and the City is not responsible for the selection or use of the CUSIP numbers. The CUSIP numbers are included solely for the convenience of bondholders and no representation is made as to the correctness of such CUSIP numbers. CUSIP numbers assigned to securities may be changed during the term of such securities based on a number of factors including,but not limited to,the refunding or defeasance of such securities or the use of secondary market financial products. The City has not agreed to,and there is no duty or obligation to,update this Preliminary Official Statement to reflect any change or correction in the CUSIP numbers set forth above. I I I CITY OF VIRGINIA BEACH THE CITY COUNCIL William D. Sessoms, Jr.,Mayor Louis R. Jones,Vice Mayor M. Benjamin Davenport Robert M. Dyer Barbara M. Henley Shannon DS Kane John D. Moss Amelia N. Ross-Hammond John E. Uhrin Rosemary Wilson James L. Wood CERTAIN CITY OFFICIALS James K. Spore,City Manager Mark D. Stiles,City Attorney Ruth Fraser,City Clerk Patricia A.Phillips,Director of Finance John T.Atkinson,City Treasurer BOND COUNSEL Kutak Rock LLP Bank of America Center 1111 E.Main Street,Suite 800 Richmond,Virginia 23219 FINANCIAL ADVISOR Public Resources Advisory Group 40 Rector Street, Suite 1600 New York,New York 10006 The Bonds will be exempt from registration under the Securities Act of 1933, as amended. As obligations of a political subdivision of the Commonwealth of Virginia, the Bonds will also be exempt from registration under the securities laws of Virginia. No dealer, broker, salesman, or other person has been authorized by the City to give any information to or make any representations with respect to the City, or the Bonds issued thereby, other than those contained in this Official Statement, and if given or made, such other information or representation must not be relied upon as having been authorized by the City. This Official Statement does not constitute an offer to buy, nor shall there be any sale of the Bonds by any person in any jurisdiction in which it is unlawful for such person to make such offer, solicitation or sale. All quotations from and summaries and explanations of provisions of law and documents herein do not purport to be complete, and reference is made to such laws and documents for full and complete statements of their provisions. Any statements made in this Official Statement involving estimates or matters of opinion, whether or not expressly so stated, are intended merely as estimates or matters of opinion, and not as representations of fact. The information and expression of opinion herein are subject to change without notice, and neither the delivery of this Official Statement nor any sale made hereunder shall, under any circumstances, create any implications that there has been no change in the affairs of the City since the respective dates as of which information is given herein. TABLE OF CONTENTS SECTION ONE: INTRODUCTION 1 The City 1 The Bonds 1 Security for the Bonds 2 Use of Proceeds 2 Redemption 2 Tax Exemption 2 Bond Counsel 2 Financial Advisor 3 Auditors 3 Ratings 3 Investment Policies and Practices 3 Official Statement 3 Continuing Disclosure 3 Post-Issuance Compliance 4 Verification of Mathematical Computations 4 Additional Information 4 SECTION TWO: THE BONDS 5 General Description of the Bonds 5 Redemption 5 Book-Entry System 6 Authorization and Purpose of the Bonds 6 Security for and Sources of Payment for the Bonds 7 Estimated Sources and Uses of Funds 8 Litigation 9 Legal Matters 9 Tax Exemption 9 Ratings 11 Sale at Competitive Bidding 12 Certificates of City Officials 12 Legality of the Bonds for Investment 13 Continuing Disclosure 13 Post-Issuance Compliance 13 ii SECTION THREE: CERTAIN INFORMATION CONCERNING THE CITY OF VIRGINIA BEACH, VIRGINIA 14 Introduction 14 Certain Elected Officials 14 School Board 15 Elected Officials 15 Certain City Council Appointees and Administrative Staff Members 16 Appointed Officials 17 Governmental Services and Facilities 18 General Overview of Governmental Organization and Selected Functions 19 Functional Departments 20 Economic and Demographic Factors 26 Income 27 Housing and Construction 30 Employment 32 Business and Industry 33 Tax Increment Financing Districts 35 Retail Sales 38 Tourism and Conventions 38 Military 40 Medical Facilities 41 Agribusiness 41 Education 42 Higher Education 43 SECTION FOUR: CITY INDEBTEDNESS AND CAPITAL PLAN 45 Limitations on Incurrence of Debt 45 Debt Management Policies 45 Outstanding Debt 48 Authorized but Unissued Bonds 51 Water and Sewer System Debt 51 Storm Water Utility System Debt 52 Virginia Beach Development Authority("VBDA")Appropriation-Based Debt 52 Proposed Financing Through VBDA for FY2015 54 Agricultural Reserve Program 54 Overlapping Debt 55 Short-Term Borrowing 55 Payment Record 55 Impact of Future Economic Development on City Debt 55 Comprehensive Plan 56 FY-2015-20 Capital Improvement Program 57 Highlights of the Adopted Capital Improvement Program for Fiscal Years 2015—2020 58 SECTION FIVE: FINANCIAL INFORMATION 61 Basis of Accounting and Accounting Structure 61 City of Virginia Beach Development Authority 61 Hampton Roads Transportation District Commission 61 City Financial Statements 62 Investment Policies and Practices 63 Certificate of Achievement 63 Budgetary Process 63 Highlights of the Adopted Operating Budget for Fiscal Year 2015 64 Impact on Taxpayers 68 Expenditures 69 Major Changes 70 Audited Financial Results for Fiscal Year 2014 71 General Government Revenues 71 General Fund 72 iii Operating Data 72 General Fund Operations 77 Interim Financial Statements as of January 31,2015 79 The Water and Sewer System 80 Typical Water and Sewer Bills 82 Operating Results-Water and Sewer System 82 Water Contracts 85 Adopted FY 2015-2020 Water and Sewer Capital Improvement Program 85 Adopted FY 2015 Water and Sewer Operating Budget 86 Insurance 86 Commitments and Contingencies 87 Retirement and Pension Plans 87 Other Postemployment Benefits 89 Employee Relations and Collective Bargaining 91 Southeastern Public Service Authority 91 Regional Transportation Funding Legislation 91 SECTION SIX: MISCELLANEOUS 93 Delivery 93 Official Statement 93 Appendix A—Audited Financial Statements for the Fiscal Year Ended June 30,2014 Appendix B—Form of Bond Counsel Opinion Appendix C—Form of Continuing Disclosure Agreement Appendix D—Information Regarding The Depository Trust Company and its Book-Entry System Appendix E—Description of Refunded Bonds Appendix F—Official Notice of Sale iv I I CITY OF VIRGINIA BEACH, VIRGINIA $ GENERAL OBLIGATION PUBLIC GENERAL OBLIGATION PUBLIC IMPROVEMENT BONDS, SERIES IMPROVEMENT REFUNDING 2015A BONDS, SERIES 2015B SECTION ONE: INTRODUCTION The purpose of this Official Statement, including the cover page and Appendices, is to furnish information in connection with the sale by the City of Virginia Beach, Virginia (the "City" or "Virginia Beach") of its $ * General Obligation Public Improvement Bonds, Series 2015A and $ * General Obligation Public Improvement Refunding Bonds, Series 2015B, (collectively, the "Bonds"), dated the date of their delivery. Issuance of the Bonds has been authorized by the City Council of the City of Virginia Beach (the "City Council") as described herein. This information speaks as of its date and is not intended to indicate future or continuing trends in the financial or economic position of the City. The following material is qualified in its entirety by the detailed information and financial statements appearing elsewhere in this Official Statement, reference to which is hereby made for all purposes. The City The issuer of the Bonds is the City of Virginia Beach, which is located in the southeastern portion of the Commonwealth of Virginia (the "Commonwealth"). Virginia Beach is the most populous city in the Commonwealth, with a population of 451,672 according to the 2014 estimate of the Weldon Cooper Center for Public Service. Additional information concerning the City can be found in Sections Two, Three, Four and Five. The audited financial statements for the City for the Fiscal Year ended June 30, 2014, are set forth in Appendix A hereto. The Bonds The Bonds consist of$ * General Obligation Public Improvement Bonds, Series 2015A (the "Series 2015A Bonds") and $ $ General Obligation Public Improvement Refunding Bonds, Series 2015B (the "Series 2015B Bonds"), dated the date of their delivery. The Series 2015A Bonds mature annually on March 1 from 2016* through 2035*. The Series 2015B Bonds mature annually on September 15 in the years 2020* through 2027*. The Bonds will be held by The Depository Trust Company("DTC"), or its nominee, as securities depository with respect to the Bonds. Interest on the Series 2015A Bonds will be payable on each March 1 and September 1, commencing September 1, 2015, until their respective maturities or prior redemption. Interest on the Series 2015B Bonds will be payable on each March 15 and September 15, commencing September 15, 2015, until their respective maturities or prior redemption. As long as the Bonds are held by DTC or its nominee, interest will be paid to Cede & Co., as nominee of DTC, in same day funds on each interest payment date. The Bonds are subject to optional redemption prior to maturity at the option of the City upon the terms provided in the Resolution and described herein. *Preliminary,subject to adjustment; see"Sale at Competitive Bidding" herein. 1 For further information regarding the Bonds, the book-entry system for the registration and transfer of the Bonds, the optional redemption provisions of the Bonds and tax status of the Bonds, see Section Two. Security for the Bonds The Bonds will be general obligations of the City to which the full faith and credit of the City will be pledged for payment. For further information regarding the security for the Bonds, see"Security and Sources of Payment for the Bonds"in Section Two. Use of Proceeds Proceeds of the Bonds will be used for the purpose of providing funds for various City and school public improvements, refunding certain previously issued general obligation bonds of the City herein described and may also be used to pay a portion of the costs of issuance of the Bonds. See "Authorization and Purpose of the Bonds" in Section Two for a more complete description of the authorization and purpose of the Bonds. Redemption The Series 2015A Bonds maturing on and after March 1, 2026 are subject to redemption at the option of the City, in whole or in part, on any date on and after March 1, 2025 at the redemption price of 100% of the principal amount of the Series 2015A Bonds to be redeemed, plus interest accrued to the redemption date. The Series 2015B Bonds maturing on and after September 15, 2026 are subject to redemption at the option of the City, in whole or in part, on any date on or after September 15, 2025 at the redemption price of 100% of the principal amount of the Series 2015B Bonds to be redeemed,plus interest accrued to the redemption date. See"Redemption" in Section Two for a more complete description of the redemption provisions of the Bonds. Tax Exemption Under current law, interest on the Bonds will be exempt or excludable from income taxation by the Commonwealth of Virginia and the United States of America. See"Tax Exemption"in Section Two for a more complete description of the significant elements of the federal and state income tax status of interest on the Bonds. Bond Counsel Kutak Rock LLP, Richmond, Virginia, serves as Bond Counsel to the City in connection with the issuance of the Bonds. The opinion of Bond Counsel will be dated and given on, and will speak only as of, the date of issuance and delivery of the Bonds. The proposed form of Bond Counsel's opinion is attached as Appendix B. The scope of engagement of Bond Counsel does not extend to passing upon or assuming responsibility for the accuracy or adequacy of any statements made in this Official Statement other than matters expressly set forth in the opinion of Bond Counsel. Bond Counsel makes no representation that it has independently verified the same. 2 Financial Advisor Public Resources Advisory Group serves as independent financial advisor to the City in connection with the issuance of the Bonds. The financial advisor's fee for services rendered with respect to the sale of the Bonds is not contingent upon the issuance and delivery of the Bonds. Auditors The City's financial statements for the Fiscal Year ended June 30, 2014 are attached as Appendix A to this Official Statement and have been audited by the independent public accounting firm of Cherry Bekaert, L.L.P. These financial statements, together with the related Notes to Financial Statements, are intended to provide a broad overview of the financial position and operating results of the City's governmental activities, business-type activities and major funds. Such financial statements have been included in reliance upon the report of Cherry Bekaert, L.L.P., who will not be reviewing any matters in this Official Statement or otherwise in connection with the issuance of the Bonds. Ratings The City has applied and received ratings from Fitch Ratings, One State Street Plaza, New York, New York 10004, Moody's Investors Service, 7 World Trade Center, 250 Greenwich Street, New York, New York 10007, and Standard & Poor's Public Finance Ratings, 55 Water Street,New York,New York 10041, as shown on the front cover. See "Ratings" in Section Two for a more complete description of the ratings. Investment Policies and Practices The City, as a political subdivision of the Commonwealth, is limited to investments permitted by Section 2.2-4500 et seq. of the Code of Virginia of 1950, as amended. In addition, various bond resolutions further restrict the types of allowable investments. The City's investment practices are generally described in footnote 8 of the City's financial statements, attached as Appendix A. More detail on the City's investment practices is provided in Section Five. Official Statement This Official Statement has been approved and authorized by the City for use in connection with the sale of the Bonds. Its purpose is to supply information to prospective buyers of the Bonds. Financial and other information contained in this Official Statement has been prepared by the City from its records, except where other sources are noted. The information is not intended to indicate future or continuing trends in the financial or economic position of the City. Continuing Disclosure The City has agreed to execute a Continuing Disclosure Agreement at closing to assist the successful bidder in complying with the provisions of Rule 15c2-12 (the "Rule 15c2-12"), promulgated by the Securities and Exchange Commission (the "SEC") and as in effect on the date hereof, by providing annual financial information and event notices required by Rule 15c2-12. See "Continuing Disclosure" in Section Two and see the proposed form of the Continuing Disclosure Agreement attached as Appendix C. 3 I I Post-Issuance Compliance In compliance with Internal Revenue Service recommended practices, the City has established procedures to monitor compliance after the issuance of the Bonds and other tax-advantaged obligations with Federal tax law requirements related to the qualified use of bond proceeds and property financed with such proceeds and requirements related to arbitrage yield restriction and rebate. See "Post-Issuance Compliance"in Section Two. Verification of Mathematical Computations The arithmetical accuracy of certain computations made in connection with the Refunded Bonds shown on Appendix E and included in supporting schedules was verified by , independent arbitrage consultants, relating to (i) computations of forecasted receipts of principal and interest on the investments in the Government Obligations (herein defined) and/or cash deposited in the escrow fund established for the Refunded Bonds and the scheduled payments of principal and interest required to redeem the Refunded Bonds, and (ii) computation of the yield on the Bonds and the related Government Obligations. Such computations were based solely on assumptions and information supplied by the City's financial advisor, Public Resources Advisory Group. has restricted its procedures to verifying the arithmetical accuracy of certain computations and has not made any study or evaluation of the assumptions and information on which the computations are based and, accordingly, has not expressed an opinion on the data used, the reasonableness of the assumptions or the achievability of the forecasted outcome. Additional Information Any questions concerning the contents of this Official Statement should be directed to the following: Department of Finance, Municipal Center, Virginia Beach, Virginia, 23456 (757) 385-4681; or the City's financial advisor, Public Resources Advisory Group (212) 566-7800. 4 ,i SECTION TWO: THE BONDS General Description of the Bonds The Series 2015A Bonds will be issued in the aggregate principal amount of$ . The Series 2015B Bonds will be issued in the aggregate principal amount of$ *. The Bonds will be dated the date of their issuance and delivery. The Series 2015A Bonds will mature on March 1 from 2016* through 2035 *. The Series 2015B Bonds will mature on September 15 in the years 2020*through 2027*. The Bonds will be registered as to principal and interest in the name of Cede & Co., as nominee for DTC, or otherwise as hereinafter described. Beneficial ownership interests in the Bonds will be available only in book-entry form. Beneficial Owners (as hereinafter defined) will not receive physical bond certificates representing their interests in the Bonds purchased. So long as DTC or its nominee is the registered owner of the Bonds, references in this Official Statement to the owners of the Bonds shall mean DTC or its nominee and shall not mean the Beneficial Owners. The Resolution contains provisions applicable to periods when DTC or its nominee is not the registered owner. As long as the Bonds are held by DTC or its nominee, interest will be paid to Cede & Co., as nominee of DTC, in same day funds on each interest payment date. Interest on the Series 2015A Bonds will be payable September 1, 2015 and on each March 1 and September 1 thereafter until their respective maturities or earlier redemption by check or draft mailed to the registered owners at their addresses as they appear on the registration books on the February 15 and August 15 immediately preceding each interest payment date. Interest on the Series 2015B Bonds will be payable on September 15, 2015, and on each March 15 and September 15 thereafter until their respective maturities or earlier redemption by check or draft mailed to the registered owners at their addresses as they appear on the registration books on the March 1 and September 1 immediately preceding each interest payment date. If any such interest payment date is not a business day, such payment will be made on the next succeeding business day with the same effect as if made on the interest payment date, and no additional interest will accrue. The registration books are kept by the City Treasurer, who has been appointed paying agent and registrar (the "Registrar"). Interest will be computed on the basis of a 360-day year of twelve 30-day months. Redemption Optional Redemption. The Series 2015A Bonds maturing on or before March 1, 2025 are not subject to redemption prior to maturity. The Series 2015A Bonds maturing on or after March 1, 2026,are subject to redemption beginning March 1, 2025, in whole or in part (in any multiple of$5,000) at any time, at the option of the City,upon payment of 100%of the principal amount of the Series 2015A Bonds to be redeemed plus interest accrued and unpaid to the date fixed for redemption. The Series 2015B Bonds maturing on or before September 15, 2025 are not subject to redemption prior to maturity. The Series 2015B Bonds maturing on or after September 15, 2026, are subject to redemption beginning September 15, 2025, in whole or in part (in any multiple of$5,000) at any time, at the option of the City, upon payment of 100% of the principal amount of the Series 2015B Bonds to be redeemed plus interest accrued and unpaid to the date fixed for redemption. Selection of Bonds for Redemption. If less than all of the Bonds are called for optional redemption,the maturities of the Bonds to be redeemed shall be selected by the City's Director of Finance in such manner as may be determined to be in the best interest of the City. If less than all of the Bonds of a particular maturity are called for redemption, DTC or any successor securities depository will select the *Preliminary,subject to adjustment;see"Sale at Competitive Bidding"herein. 5 Bonds to be redeemed pursuant to its rules and procedures or, if the book-entry system is discontinued, the Bonds to be redeemed will be selected by the Registrar by lot in such manner as the Registrar in its discretion may determine. In either case, each portion of the $5,000 principal amount is counted as one Bond for such purpose. If a portion of a Bond is called for redemption, a new Bond in principal amount equal to the unredeemed portion shall be issued to the registered owner upon the surrender thereof. Notice of Redemption. The City will cause notice of the call for redemption identifying the Bonds or portions thereof to be redeemed to be sent by electronic transmission, facsimile transmission, registered or certified mail or overnight express delivery, not less than 30 nor more than 60 days prior to the redemption date, to the registered owner thereof. The City shall not be responsible for providing notice of redemption to anyone other than DTC or another qualified securities depository or its nominee unless no qualified securities depository is the registered owner of the Bonds. If no qualified securities depository is the registered owner of the Bonds, notice of redemption shall be mailed to the registered owners of the Bonds. [The City will also cause notice of redemption to be posted on EMMA (as hereinafter defined).] Book-Entry System A description of DTC, of procedures and record keeping on beneficial ownership interests in the Bonds, payment of interest and other payments on the Bonds to DTC Participants (as hereinafter defined) or to Beneficial Owners, confirmation and transfer of beneficial ownership interests in the Bonds and other transactions by and between DTC, DTC Participants and Beneficial Owners is attached as Appendix D and is based on information furnished by DTC. Authorization and Purpose of the Bonds The Series 2015A Bonds were authorized by ordinances adopted by the City Council on May 8, 2012, May 14, 2013 and May 13, 2014*, and by a resolution adopted on [March 3, 2015] (the "Resolution"). The Series 2015A Bonds will be issued pursuant to the ordinances, the Resolution and the Constitution and statutes of the Commonwealth, including the Charter of the City of Virginia Beach (Chapter 147, Acts of Assembly of 1962, as amended) and the Public Finance Act of 1991 (Chapter 26, Title 15.2, Code of Virginia of 1950, as amended) (the "Act"). Proceeds of the Series 2015A Bonds will be used for the purpose of providing funds for various City and school public improvements, and may also be used to pay a portion of the costs of issuance related to the Series 2015A Bonds. Of the aggregate principal amount of the Series 2015A Bonds $9,073,072 represents a portion of $67,700,000 of bonds that were authorized by an ordinance adopted by the City Council on May 8,2012, without being submitted to the qualified voters of the City (the "2012 Charter Bonds"),to provide funds, together with other funds that may be available, for the various public improvements, including schools, roadways, coastal, economic and tourism and building projects. After this sale, the City will have issued all the bonds authorized by the 2012 Charter Bonds. Of the aggregate principal amount of the Series 2015A Bonds $ * represents a portion of$68,120,000 of bonds that were authorized by an ordinance adopted by the City Council on May 14, 2013, without being submitted to the qualified voters of the City (the "2013 Charter Bonds"), to provide funds, together with other funds that may be available, for the various public improvements, including schools, roadways, coastal, economic and tourism and building projects. After this sale, the City will have an authorized but unissued balance of$ *remaining from the 2013 Charter Bonds. *Preliminary,subject to change. 6 • Of the aggregate principal amount of the Series 2015A Bonds $ * represents a portion of$ * of bonds that were authorized by an ordinance adopted by the City Council on May 13, 2014, without being submitted to the qualified voters of the City (the "2014 Charter Bonds"), to provide funds, together with other funds that may be available, for the various public improvements, including schools, roadways, coastal, economic and tourism and building projects. After this sale, the City will have an authorized but unissued balance of$ *remaining from the 2014 Charter Bonds. The Series 2015B Bonds are authorized by the Resolution. The proceeds of the Series 2015B Bonds will be applied to refund in advance of their stated maturities a portion of the City's general obligation bonds series 2007*, 2008* and 2009*, as more particularly described in Appendix E (the "Refunded Bonds")the proceeds of which were used to fund various public improvements, and may also be used to pay a portion of the costs of issuing the Series 2015B Bonds and related costs. The Refunded Bonds are subject to change based on market conditions. The refunding will be accomplished by depositing in an escrow fund (the "Escrow Fund"), with , as escrow agent (the "Escrow Agent"), cash and/or noncallable obligations of the United States government ("Government Obligations") sufficient to pay all principal and interest when due on such Refunded Bonds through and until the date that they are irrevocably called for redemption by the City. See Appendix E for a summary of maturities, principal amounts, redemption dates and redemption prices for each series of bonds constituting the Refunded Bonds. Upon deposit of such amounts in the Escrow Fund, such Refunded Bonds will no longer constitute outstanding obligations of the City, but will be payable solely from the Escrow Fund. Security for and Sources of Payment for the Bonds Pledge of Full Faith and Credit. The Bonds will be general obligations of the City to which the full faith and credit of the City are irrevocably pledged for the payment of principal of and interest on the Bonds. Section 15.2-2624 of the Virginia Code requires, and the Resolution provides, that the City Council will, in each year while any of the Bonds are outstanding, levy and collect an ad valorem tax, over and above all other taxes authorized or limited by law and without limitation as to the rate or amount, upon all property in the City subject to local taxation, sufficient to pay the principal of and interest on the Bonds as the same shall come due, unless other funds are lawfully available and appropriated for timely payment of the Bonds. Bondholders' Remedies in the Event of Default. Section 15.2-2659 of the Virginia Code provides that upon affidavit filed with the Governor of Virginia by or on behalf of any owner of a general obligation bond, or by any paying agent therefor, in default as to payment of principal or interest, the Governor shall immediately conduct a summary investigation. If it is established to the Governor's satisfaction that payment of the bond or interest thereon is in default, the Governor shall order the State Comptroller to withhold all funds appropriated and payable by the Commonwealth to the political subdivision so in default and apply the amount so withheld to payment of the defaulted principal and interest. Section 15.2-2659 also provides for notice to the registered owners of such bonds of the default and the availability of withheld funds. The State Comptroller advises that to date no order to withhold funds pursuant to Section 15.1-227.61 or Section 15.1-225, the predecessor provisions of 15.2-2659, has ever been issued. Although Section 15.2-2659 has not been approved by a Virginia Court, the Attorney General of Virginia has ruled that appropriated funds may be withheld by the Commonwealth pursuant to its predecessor section. In the Fiscal Year ending June 30, 2014, the Commonwealth provided *Preliminary, subject to change. 7 1 ,1 $178,507,205 to the City, not including its discretely presented component units, of which $145,863,452 was deposited in the City's General Fund. Neither the Bonds nor the proceedings with respect thereto specifically provide any remedies to Bondholders if the City defaults in the payment of principal of or interest thereon,nor do they contain any provision for the appointment of a trustee to enforce the interest of the Bondholders upon the occurrence of such a default. Upon any default in the payment of principal or interest, a Bondholder could, among other things, seek to obtain from an appropriate court a writ of mandamus requiring the City Council to levy and collect taxes as described above. The mandamus remedy, however, may be impracticable and difficult to enforce. Furthermore, the right to enforce payment of the Bonds may be limited by bankruptcy, insolvency, reorganization, moratorium, and similar laws and equitable principles, which may limit the specific enforcement of certain remedies. Chapter 9 of the United States Bankruptcy Code (the "Bankruptcy Code") permits a municipality such as the City, if insolvent or otherwise unable to pay its debts as they become due, to file a voluntary petition for the adjustment of debts provided that such municipality is "specifically authorized, in its capacity as a municipality or by name, to be a debtor...." Bankruptcy Code, Section 109(c)(2). Current Virginia statutes do not expressly authorize the City or municipalities generally to file for bankruptcy under Chapter 9. Chapter 9 does not authorize the filing of involuntary petitions against municipalities such as the City. Bankruptcy proceedings by the City could have adverse effects on Bondholders including (a) delay in the enforcement of their remedies, (b) subordination of their claims to claims of those supplying goods and services to the City after the initiation of bankruptcy proceedings and to the administrative expenses of bankruptcy proceedings, and (c) imposition without their consent of a reorganization plan reducing or delaying payment of the Bonds. The Bankruptcy Code contains provisions intended to ensure that, in any reorganization plan not accepted by at least a majority of a class of creditors such as the holders of general obligation bonds, such creditors will have the benefit of their original claims or the "indubitable equivalent." The effect of these and other provisions of the Bankruptcy Code cannot be predicted and may be significantly affected by judicial interpretations. Estimated Sources and Uses of Funds The proceeds of the Bonds, exclusive of other available funds of the City, are to be used as follows: Sources of Funds: Par Amount of Series 2015A Bonds $ Par Amount of Series 2015B Bonds Net Original Issue [Premium/Discount] 2015A Bonds Net Original Issue [Premium/Discount] 2015B Bonds Total Sources of Funds $ Use of Funds: Project Costs $ Escrow Fund Underwriter's Compensation 2015A Bonds Underwriter's Compensation 2015B Bonds Total Uses of Funds $ 8 Litigation Concerning the Bonds. According to the City Attorney, there is no litigation of any kind now pending or, to the best of his information, knowledge and belief, threatened against the City to restrain or enjoin the issuance or delivery of the Bonds or in any manner questioning the proceedings and authority under which the Bonds are issued or affecting the ability of the City to levy or collect ad valorem taxes without limitation as to rate or amount for the payment of the principal of or interest on the Bonds. General Fund. The City is a named defendant in various litigation matters filed by parties concerning alleged personal injuries, property damage and other causes of action which are being vigorously defended by the City. In the opinion of the City Attorney, none of the pending litigation, if decided adversely to the City, would materially affect the City's financial position. Legal Matters Certain legal matters relating to the authorization and validity of the Bonds will be subject to the approving opinion of Kutak Rock LLP, Richmond, Virginia, as Bond Counsel, which will be furnished at the expense of the City upon delivery of the Bonds, in substantially the form set forth as Appendix B. Bond Counsel's opinion will be limited to matters relating to authorization and validity of the Bonds and to the tax-exempt status of interest thereon as described below in the section "Tax Exemption." Bond Counsel has not been engaged to investigate the financial resources of the City or its ability to provide for payment of the Bonds. Bond Counsel's opinion will make no statement as to such matters or as to the accuracy or completeness of this Official Statement or any other information that may have been relied on by anyone in making the decision to purchase Bonds. Tax Exemption Opinion of Bond Counsel. The scope of engagement of Bond Counsel does not extend to passing upon or assuming responsibility for the accuracy or adequacy of any statements made in this Official Statement other than matters expressly set forth in Bond Counsel's opinion, and Bond Counsel makes no representation that it has independently verified the same. The opinion of Bond Counsel will be dated and given on, and will speak only as of,the date of issuance and delivery of the Bonds. General. In the opinion of Bond Counsel, under existing laws, regulations, rulings and judicial decisions, interest on the Bonds is excludable from gross income for federal income tax purposes and is not a specific preference item for purposes of the federal alternative minimum tax. The opinions described in the preceding sentence assume the accuracy of certain representations and compliance by the City with covenants designed to satisfy the requirements of the Internal Revenue Code of 1986, as amended (the "Code"), that must be met subsequent to the issuance of the Bonds. Failure to comply with such requirements could cause interest on the Bonds to be included in gross income for federal income tax purposes retroactive to the date of issuance of the Bonds. The City has covenanted to comply with such requirements. Bond Counsel has expressed no opinion regarding other federal tax consequences arising with respect to the Bonds. Notwithstanding Bond Counsel's opinion that interest on the Bonds is not a specific preference item for purposes of the federal alternative minimum tax, such interest will be included in adjusted current earnings of certain corporations, and such corporations are required to include in the calculation of alternative minimum taxable income 75% of the excess of such corporations' adjusted current earnings over their alternative minimum taxable income (determined without regard to such adjustment and prior to reduction for certain net operating losses). In order to comply with the requirements of the Code, the City will execute and deliver a Tax Certificate and Compliance Agreement ("Tax Agreement") on the date of delivery of the Bonds. The covenants and agreements in the Tax Agreement are designed to 9 satisfy the requirements of Section 103 and Sections 141 through 150, inclusive, of the Code, and the income tax regulations issued thereunder. However, Bond Counsel assumes no responsibility for, and will not monitor, compliance with the covenants and agreements in the Tax Agreement. In the event of noncompliance with such covenants and agreements, the available enforcement remedies may be limited by applicable provisions of law and, therefore, may not be adequate to prevent interest on the Bonds from becoming includable in gross income for federal income tax purposes. The accrual or receipt of interest on the Bonds may otherwise affect the federal income tax liability of the owners of the Bonds. The extent of these other tax consequences will depend upon such owner's particular tax status and other items of income or deduction. Bond Counsel has expressed no opinion regarding any such consequences. Purchasers of the Bonds, particularly purchasers that are corporations (including S corporations and foreign corporations operating branches in the United States), property or casualty insurance companies, banks, thrifts or other financial institutions, certain recipients of social security or railroad retirement benefits, taxpayers otherwise entitled to claim the earned income credit, or taxpayers who may be deemed to have incurred or continued indebtedness to purchase or carry tax-exempt obligations, should consult their tax advisors as to the tax consequences of purchasing or owning the Bonds. Original Issue Premium. Bonds purchased, whether upon issuance or otherwise, for an amount (excluding any amount attributable to accrued interest) in excess of their principal amount will be treated for federal income tax purposes as having amortizable bond premium. A holder's basis in such a Bond must be reduced by the amount of premium which accrues while such Bond is held by the holder. No deduction for such amount will be allowed, but it generally will offset interest on the Bonds while so held. Prospective purchasers of such Bonds should consult their own tax advisors as to the calculation, accrual and treatment of amortizable bond premium and the state and local tax consequences of holding such Bonds. Market Discount. A purchaser (other than a person who purchases a Bond upon issuance at the issue price) who buys a Bond at a discount from its principal amount will be subject to the market discount rules of the Code. In general, the market discount rules of the Code treat principal payments and gain on disposition of a debt instrument as ordinary income to the extent of accrued market discount. Each potential investor should consult his tax advisor concerning the application of the market discount rules to the Bonds. Information Reporting and Backup Withholding. As a result of the enactment of the Tax Increase Prevention and Reconciliation Act of 2005, interest on tax-exempt obligations such as the Bonds is subject to information reporting in a manner similar to interest paid on taxable obligations, thereby resulting in receipt by the Bondholder of an Internal Revenue Service Form 1099 from the payor reporting the payment of such interest. Unless a Bondholder is one of a limited class of exempt recipients, any Bondholder who has not provided the payor with a completed Internal Revenue Service Form W-9 "Request for Taxpayer Identification Number and Certification" may be subject to "backup withholding" which means that the payor is required to deduct and withhold the then applicable back up withholding percentage, currently 28%, of the interest payment. Any amounts withheld pursuant to backup withholding would be allowed as a refund or a credit against the Bondholder's federal income tax. For the foregoing purposes, the "payor" generally refers to the entity from whom a recipient receives payments of interest or who collects such payments on behalf of the recipient. Beneficial Owners of Bonds will receive payment from DTC participants as described in Appendix D. 10 1 If a Bondholder purchases Bonds through a brokerage account and has executed a Form W-9 in connection with establishing or maintaining such account, as generally would be expected, no backup withholding should occur. Neither information reporting nor backup withholding affects or alters the excludability of interest on the Bonds from gross income for federal income tax purposes. Virginia Income Taxation. In the opinion of Bond Counsel, under existing law of the Commonwealth of Virginia, interest on the Bonds is exempt from income taxation by the Commonwealth of Virginia. Interest on the Bonds may be subject to state or local income taxes in jurisdictions other than the Commonwealth of Virginia under applicable state or local tax laws. Prospective purchasers of the Bonds should consult their own tax advisors with respect to the state and local tax consequences of ownership of the Bonds, including the taxable status of the Bonds and the interest payable on such obligations in a particular state or local jurisdiction other than the Commonwealth of Virginia. Changes in Federal and State Tax Law. From time to time, there are legislative proposals in the Congress and in the states, that if enacted, could alter or amend the federal and state tax matters referred to herein or adversely affect the market value of the Bonds. It cannot be predicted whether or in what form any such proposal might be enacted or whether if enacted it would apply to bonds issued prior to enactment. In addition,regulatory actions are from time to time announced or proposed and litigation is threatened or commenced which, if implemented or concluded in a particular manner, could adversely affect the market value of the Bonds. It cannot be predicted whether any such regulatory action will be implemented, how any particular litigation or judicial action will be resolved, or whether the Bonds or the market value thereof would be impacted thereby. Purchasers of the Bonds should consult their tax advisors regarding any pending or proposed legislation, regulatory initiatives or litigation. The opinions expressed by Bond Counsel are based upon existing legislation and regulations as interpreted by relevant judicial and regulatory authorities as of the date of issuance and delivery of the Bonds, and Bond Counsel has expressed no opinion as of any date subsequent thereto or with respect to any pending legislation, regulatory initiatives or litigation. Ratings Fitch Ratings, One State Street Plaza, New York, New York 10004, Moody's Investors Service, 7 World Trade Center, 250 Greenwich Street, New York, New York 10007, and Standard & Poor's Public Finance Ratings, 55 Water Street, New York, New York 10041, have given the Bonds the ratings of " " ( outlook), " " ( outlook) and " " ( outlook), respectively. The City requested that the Bonds be rated and furnished certain information to Fitch, Moody's and Standard & Poor's, including certain information that may not be included in this Official Statement. Each rating reflects only the view of such organization and any desired explanation of the significance of any ratings should be obtained from Fitch at One State Street Plaza,New York,New York 10004, from Moody's at 7 World Trade Center, 250 Greenwich Street,New York, New York 10007 and from Standard & Poor's at 55 Water Street, New York, New York 10041. Generally, a rating agency bases its rating on the information and materials furnished to it and on investigations, studies and assumptions of its own. The rating is not a recommendation to buy, sell or hold the Bonds and should be evaluated independently. There is no assurance such rating will continue for any given period of time or that such rating will not be revised downward or withdrawn entirely by the rating agency, if in the judgment of such rating agency, circumstances so warrant. Any such downward revision or withdrawal of such rating may have an adverse effect on the market price of the Bonds. 11 l Sale at Competitive Bidding The Bonds will be offered for sale at competitive bidding at [11:30 a.m., Eastern Time, on April 7, 2015]. A copy of the Official Notice of Sale and a copy of the Official Bid Form for the Bonds are attached to this Preliminary Official Statement as Appendix F. As set forth in the Official Notice of Sale, the preliminary aggregate principal amount of the Bonds and the preliminary annual principal amounts of the Bonds may be revised by the City before the receipt of bids. Additionally, after the Bonds have been awarded to the winning bidder, the principal amount of the Bonds may be increased or decreased at the City's election by an amount not to exceed 10% of the aggregate principal amount of the Bonds set forth on the inside cover page of this Preliminary Official Statement. Any increase or decrease in the principal amount of particular maturities of the Bonds will be communicated to the winning bidder following the award, but not later than 5:00 p.m. on the date of award. After the Bonds have been awarded to the winning bidder, the City will issue an Official Statement in final form to be dated as of the date of the competitive sale. The City will deem the Official Statement final as of its date, and the Official Statement in final form will include, among other things, the identity of the winning bidder, the final principal amount as adjusted, the expected selling compensation to the winning bidder and other information on the interest rates and offering prices or yields, all as provided by the winning bidder. Certificates of City Officials Concurrently with the delivery of the Bonds, the City will furnish to the successful bidder (a) a certificate dated the date of delivery of the Bonds, signed by the appropriate City officials and stating that no litigation of any kind is then pending or, to the best of their information, knowledge and belief, threatened against the City to restrain or enjoin the issuance or delivery of the Bonds or the levy or collection of ad valorem taxes, over and above all other taxes authorized or limited by law and without limitation as to rate or amount on all locally taxable property within the City sufficient to pay when due the principal of or interest on the Bonds, or in any manner questioning the proceedings and authority under which the Bonds are issued, and(b)a certificate dated the date of delivery of the Bonds, stating that the descriptions and statements in this Official Statement (except in Appendix D, in the section above entitled "Tax Exemption," in the section above entitled "Litigation," and in the information as to prices/yields and CUSIl' numbers on the inside cover page), on the date of this Official Statement and on the date of delivery of the Bonds,were and are true and correct in all material respects, did not and do not contain an untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make such descriptions and statements, in light of the circumstances under which they were made,not misleading, and that no material adverse change has occurred in the financial condition of the City between the date of this Official Statement and the date of delivery of the Bonds other than as contemplated in this Official Statement. Such certificate will also state, however, that such City officials did not independently verify the information indicated in this Official Statement as having been obtained or derived from sources other than the City and its officers, but that they have no reason to believe that such information is not accurate. The City Attorney also will furnish to the successful bidder concurrently with the delivery of the Bonds a certificate dated the date of delivery of the Bonds, stating that the statements in the section above entitled "Litigation" on the date of this Official Statement and on the date of delivery of the Bonds were and are true and correct in all material respects and did not and do not contain an untrue statement of a material fact or omit to state a material fact required to be stated therein or necessary to make such statements, in light of the circumstances under which they were made,not misleading. 12 I I ii • Legality of the Bonds for Investment The Act provides that bonds issued by the City under the Act are obligations in which public officers and bodies of the Commonwealth, counties, cities and towns and municipal subdivisions of the Commonwealth, insurance companies and associations, savings banks, savings institutions, savings and loan associations, trust companies, beneficial and benevolent associations, administrators, guardians, executors, trustees and other fiduciaries in the Commonwealth may properly and legally invest funds under their control. Continuing Disclosure To assist the winning bidder in complying with the provisions of Rule 15c2-12, the City has agreed to execute a continuing disclosure agreement to provide certain annual financial information and event notices required by Rule 15c2-12 (collectively, "Continuing Disclosure"). A form of that agreement is attached as Appendix C. As set forth in Appendix C, such undertaking requires the City to provide only limited information at specified times and does not require it to disclose all information that may affect the value of the Bonds. The City may choose to make additional information available from time to time,but has no obligation to do so. The City is required to file its annual Continuing Disclosure and any event notice with the Municipal Securities Rulemaking Board ("MSRB"). The MSRB designated its Electronic Municipal Market Access ("EMMA") system as the repository for Continuing Disclosures filings. Bondholders will be able to access Continuing Disclosure filings with the MSRB at www.emma.msrb.org. As described more fully in Appendix C, any Bondholder may take steps to enforce the obligation of the City to provide Continuing Disclosure, but any failure by the City under its obligation will not result in an event of default under the Bonds. Investors and other interested parties may contact the MSRB for additional information concerning its services. The City makes no representation as to the scope of the services provided to the secondary market by the MSRB or as to the costs for the provision of such services by the MSRB. Post-Issuance Compliance In voluntary compliance with the Internal Revenue Service ("IRS") pronouncements recommending and encouraging municipal issuers of tax-exempt and other tax-advantaged obligations to adopt written procedures to monitor compliance with federal tax law requirements post issuance to ensure that such obligations maintain their favorable tax status for as long as they remain outstanding, the City Council adopted a resolution on March 13, 2012 directing the City Manager and Director of Finance to establish written procedures to fulfill the post-issuance compliance practices recommended by the IRS. Such procedures have been established and are designed to ensure that bond proceeds are used for qualified purposes, property financed with such proceeds will be used initially and will continue to be used for qualified purposes, and to ensure compliance with arbitrage yield restriction and rebate requirements. The procedures also establish remedial actions to be taken upon the discovery of a non- qualifying use of bond proceeds or bond-financed property or noncompliance with requirements related to arbitrage yield restriction and rebate. 13 SECTION THREE: CERTAIN INFORMATION CONCERNING THE CITY OF VIRGINIA BEACH, VIRGINIA Introduction The present City of Virginia Beach, Virginia was formed on January 1, 1963, by the merger of Princess Anne County and the former smaller City of Virginia Beach. This merger created one of the largest cities in the Commonwealth of Virginia(the "Commonwealth") with an area of 310 square miles and 38 miles of shore-line on the Atlantic Ocean and the Chesapeake Bay. The City covers the entire eastern border of Virginia south of the Delmarva Peninsula and includes all of the area from the Chesapeake Bay to the North Carolina border. The City has the largest population of any city in Virginia with a population of 451,672 according to the 2014 estimate of the Weldon Cooper Center for Public Service. As a city on the eastern seaboard, Virginia Beach has always been known as a resort community. The strength of the City's economy, however, lies in its diversification. Construction/real estate, light industry, "high-tech" services, wholesale and retail sales, agriculture, four major military bases, and resort and convention trade are the major aspects of the economy. The City encourages and supports this diversification. Virginia Beach is an independent, full-service city with sole local governmental taxing power within its boundaries. It derives its governing authority from its City Charter granted by the General Assembly of the Commonwealth. The governing body of the City is the City Council, which formulates policies for the administration of the City. The current City Charter provides for a Council-Manager form of government. There is no overlapping debt or taxing powers with other political subdivisions. The water and sewage and storm water systems are operated on a self-supporting basis. The Executive Offices are located at the Municipal Center, Virginia Beach, Virginia 23456, telephone number(757) 385-4242. The telephone number for the Finance Department is(757) 385-4681. Certain Elected Officials The City operates under the Council-Manager form of government as established by its City Charter. There is an 11-member City Council vested with local legislative powers. Each member of the City Council is elected on an "at large" basis; however, seven seats must be filled by individuals who reside in the seven residence districts of the City. The City Charter was amended in 1995 to provide that the City's seven boroughs would be replaced by these approximately equally populated residence districts. There is no district residency requirement for the remaining four seats. The Mayor is elected by the voters and occupies one of these four seats. The City Council elects a Vice-Mayor from among its members. All members of the City Council are elected for four-year terms. The City Manager is the administrative head of the municipal government and carries out the policies of the City Council. The City Manager is appointed by the City Council and serves at the pleasure of the City Council. The City Council also appoints members to certain boards, commissions, and authorities as it deems necessary to the operation of the City. 14 School Board The School Board is made up of 11 members. Seven seats must be filled on the School Board by individuals who reside in the seven respective residence districts of the City but each of the eleven elected School Board members are elected by the voters of the City at large. The School Board members serve four-year terms. The School Board exercises all of the powers conferred and performs all of the duties imposed upon them by general law. Elected Officials William D. Sessoms,Jr., Mayor President and CEO of Towne Financial Services Group from 2011-2014. President of TowneBank, Virginia Beach from 2005-2010. Elected to City Council in 1988, serving as Vice Mayor from 1992 to 2002. Re-elected to City Council as Mayor in 2008, re-elected in 2012. In 2012, he was recognized as elected official of the year by the Association of Defense Communities. Graduate of First Colonial High School and Virginia Commonwealth University. Louis R. Jones, Vice Mayor Owner and operator of Hollomon-Brown Funeral Homes, Inc. Elected to City Council in 1982 and served as Mayor from 1982 to 1984. Re-elected to City Council in 1990, 1994, 1998, 2002, 2006, 2010 and 2014. Has served as Vice Mayor since 2002. Bachelor of Science degree in business administration from the College of William and Mary,Norfolk Division(now Old Dominion University). M Benjamin Davenport, Councilman Broker, Davenport Management Co. Started full time in the family business in June 2010. Elected to City Council in 2014. Possesses Virginia Class 'A' Contractors License and Real Estate Broker's License. Robert M. Dyer, Councilman Administrative Dean and Associate Professor, School of Government at Regent University. Elected to City Council in 2004; re-elected in 2008 and 2012. Bachelor of Science degree in physical therapy from Saint Louis University, Master of Public Administration degree from Fairleigh Dickinson University and a Ph.D. in organizational leadership from Regent University. Barbara M. Henley, Councilwoman Partner,Henley Farms, LP. Elected to the City Council 1978-1990, during which time she served as Vice Mayor from 1982 to 1984. Re-elected to the City Council 1994-2002 and 2006-2014. Bachelor of Science degree in elementary education from Old Dominion University and a Masters in Urban Studies from Old Dominion University. Shannon DS Kane, Councilwoman President and founder of EWR Management Group in Virginia Beach. Appointed to City Council in 2014 by members of Council to fill on an interim basis a portion of the term of a Council member who 15 resigned. Reelected in a special election held in November 2014. Bachelor's degree in communications and public relations from James Madison University. John D. Moss, Councilman Serves as the Director for Submarine Program Requirements and Warfare Development for the Commander Submarine Force Atlantic. Elected to City Council in a special election in November 2011; reelected in 2014. Served two prior terms on City Council, as the Kempsville Borough Representative (1986-1990) and as an At Large member(1992-1995). Graduate of Princess Anne High School, Virginia Tech, Old Dominion, and Naval War College, as well as the Senior Federal Fellows Program, John F. Kennedy School of Government, Harvard University. Amelia N. Ross-Hammond, Councilwoman Professor and director of service-learning and civic engagement at Norfolk State University. Elected to City Council in 2013. She holds a doctorate in educational leadership, curriculum and instructions from the University of Denver, a masters of music education from the College of New Jersey and a bachelor's degree from Ithaca College. John E. Uhrin, Councilman Since 1991, Director of Operations for Burlage Management, currently overseeing the operation of six hotels. Elected to City Council in 2006;re-elected in 2010 and 2014. John graduated from Kellam High School. He attained his bachelor's degree in business administration with a concentration in marketing and finance from Old Dominion University. Rosemary Wilson, Councilwoman Realtor with Prudential Towne Realty and former Virginia Beach school teacher as well as School Board member. Rosemary was recognized in 2012 by Lawyer's Weekly, as one of the Most Influential Woman in Virginia. Elected to City Council in 2000; re-elected in 2004, 2008, and 2012. Bachelor of Science in education from Old Dominion University. James L. Wood, Councilman Vice President of J D &W, Inc., a commercial general contracting firm. Elected to City Council in 2002; re-elected in 2006, 2010 and 2014. Graduate of Princess Anne High School. Bachelor of Science"with special attainments in commerce" from Washington and Lee University. Certain City Council Appointees and Administrative Staff Members The City Manager is responsible for planning, organizing, directing, and coordinating all activities of the City. The City Manager is also responsible for appointing and discharging all City employees and officers, though responsibilities may be delegated to subordinates. A major responsibility of the City Manager is the preparation of the annual City Operating Budget and Capital Improvement Program. The City Attorney has management, charge, and control of all legal business of the City. The City Attorney is chief legal advisor to the City Council, the City Manager, and all City departments and agencies. It is the duty of the City Attorney to advise the City Council concerning the legality of actions by the City and to represent the City in all matters affecting its interest. 16 1,1 It is the responsibility of the Real Estate Assessor's Office annually to appraise all real property in the City. In addition, this office administers the Land Use Assessment Program for qualifying farm and forest lands and processes the Tax Relief for the Elderly and Disabled Program for qualifying senior citizens and disabled persons. The City Clerk's Office is responsible for recording and maintaining all legislative documents and actions of the City Council; preparing and monitoring the legislative budgets; and compiling annual financial disclosures for City Council and members of City Boards and Commissions. The City Clerk's Office also serves as liaison for all Sister City activities. Appointed Officials James K Spore, City Manager City Manager since November 25, 1991. Previously served as City Manager of Garland, Texas (1985 to 1991), and Burnsville, Minnesota (1981 to 1985). Also served as the Director of Community Development for the City of Lakewood, Colorado (1976 to 1981), and the City of Elgin, Illinois(1970 to 1976). Master of Public Administration degree, University of Colorado, Boulder; and Bachelor and Master of Urban Planning degrees,University of Illinois,Urbana. Mark D. Stiles, City Attorney Appointed City Attorney effective March 1, 2009. Served in City Attorney's Office since 1999 in roles including Deputy City Attorney for Litigation, Senior Litigation Attorney and Associate City Attorney. Employed as associate with the law firm of Willcox & Savage, P.C. from 1989 until 1999. Bachelor of Arts from West Virginia University (1986) and Juris Doctor from Washington & Lee University(1989). Ruth Hodges Fraser, City Clerk City Clerk since January 1, 1979. Master Municipal Clerk, Bachelor of Arts in Administration from Potomac State College of West Virginia University. David L. Hansen, Deputy City Manager Deputy City Manager since April 3, 2006. Responsible for the Finance Department among other City departments. Previously Chief Financial Officer and Resource Manager for the U.S. Army's Training and Doctrine Command at Fort Monroe. Bachelor of Science in business administration and accounting from the University of Central Florida. Master of Business Administration and Contracting from the Florida Institute of Technology. Master of Science in strategic studies and logistics from the Industrial College of the Armed Forces. Patricia A. Phillips, Director of Finance Director of Finance since April 16, 1992. Previously served as Director of the Office of Research and Strategic Analysis from 1975 to 1992. Also served as a public accountant for Coopers and Lybrand from 1970 through 1975. Bachelor of Science degree in business administration, Magna Cum Laude,Old Dominion University. Master of Business Administration, Old Dominion University. Certified Public Accountant since 1972. 17 II Governmental Services and Facilities The City provides general governmental services for its citizens including police and fire protection, emergency medical services, collection and disposal of refuse,water and sewer services,parks and recreation, libraries/culture, and maintenance of streets and highways. Other services provided by the City, which services are partially funded by the Commonwealth, include public education in grades kindergarten through twelfth, and certain technical and special education, mental health assistance, health and social services, agricultural services, and judicial activities. The City's main municipal complex includes eight general administrative buildings, a school administration building, a public safety building, a city jail and a judicial complex. In close proximity are a City garage complex, a highway maintenance facility, a public utilities operational maintenance facility, a waste management facility and a farmer's produce market. There are four police precincts, one Law Enforcement Training Academy, 19 fire stations,one fire/emergency medical services training center, one central library together with eight area libraries and two satellite library facilities, 236 developed city parks,and 87 public educational facilities located throughout the City. Some of the other major facilities provided by the City include a convention center, the Virginia Aquarium and Marine Science Center, seven recreational centers, a tennis complex, five municipal golf courses, a 6,000 seat multipurpose sports stadium, a performing arts center and a 20,000 capacity amphitheater, which books approximately 40 entertainment events per year. The City provides a comprehensive range of public services characteristic of its position as the most populous city in the Commonwealth. [Remainder of page intentionally left blank] 18 City of Virginia Beach— Organizational Chart Constitutional Officers City Treasurer Commissioner of the Revenue Clerk of the Circuit Court Sheriff Commonwealth Attorney 1 CityCouncil State Agencies Courts School Board ` .1 General Registrar \ / Magistrate Juvenile Probation E . .-- _ __, School Operating Units Instruction Administration,Attendance - - ' and Health Pupil Transportation Operations and Maintenance Deputy City Deputy City Deputy City Manager Managers Manager Human Resources Communications and Agriculture Police Human Services Information Technology Convention and Visitors Fire Parks and Recreation Finance Bureau Emergency Medical Public Libraries Management Services Economic Development Services Public Health Public Works Planning&Community Emergency Communications '. Office of Volunteer Resources Public Utilities Development : and Citizen Services Media and Communications Museums Group Housing&Neighborhood Organization Development Preservation Office Office of Cultural Affairs Strategic Growth Area Office General Overview of Governmental Organization and Selected Functions The City government structure has evolved to respond to the challenges of increased demand for quality service, infrastructure needs, potential reductions in state and federal funding and a slowdown in population and revenue growth. In 1991, a Management Leadership Team ("MLT") was established to assist the City Manager with identifying and resolving organizational issues. The MLT continues to evolve to meet the changing needs of the community and the organization. The MLT includes the City Manager and three Deputy City Managers. The MLT oversees the integration and alignment of the organization toward City Council's vision and annual goals. In 1995, the City created Strategic Issue Teams to focus on City Council's vision and direction. Six business areas were identified: Economic Vitality, Safe Community, Quality Physical Environment, Quality Education for Lifelong Learning, Cultural and Recreational Opportunities, and Family and Youth Opportunities. A seventh area was identified by City Council in 2002 and named Quality Organization. These Strategic Issue Teams focus on the government organization as a quality-driven service provider delivering cost-effective services. 19 I I I As a result of the planning by the Strategic Issue Teams, "Community for a Lifetime: A Strategy to Achieve City Council's Vision for the Future" was published in August 1998 and outlined the organization's long-range goals. In April 1999, the City was recognized for its efforts by receiving the Medallion Award from the 1998 U.S. Senate Productivity and Quality Award in the public sector category. For the next ten years the organization implemented the strategies, focused on three year priorities, and incorporated City Council's annual goals. In 2008 a new Strategic Plan was published. In 2011, the Strategic Issue Teams were challenged to begin a new planning process and City Council was presented with a New Strategic Plan to achieve their Vision in January 2012. Functional Departments The Department of Agriculture provides educational and resource services in agriculture, home economics, money management, 4-H, and community resource development. The department has three major divisions. The Virginia Beach Cooperative Extension Office offers educational programs and technical information on agriculture, horticulture, and money management. The Agriculture Reserve Program (ARP) is a land preservation program. The goal of the ARP is to promote and enhance agriculture as an important local industry that is part of a diverse local economy by purchasing development rights over a resource base of farmland. The Farmer's Market provides a venue for the sale of goods and products of local farmers and craftsmen and for the provision of rural heritage activities. The Office of the City Auditor. On December 11, 2007, City Council adopted an ordinance to recognize the Office of the City Auditor as a Council-appointed Office. This reorganization creates independence in the overseeing of the audit of financial information. The Council-appointed auditor has all the duties of the former position and reports directly to City Council under the new organizational structure. Among the auditor's duties is to conduct financial and performance audits of City departments, offices, boards, activities, agencies, programs and systems. These audits focus on efficiencies and the adequacy of internal controls, and all audits are conducted in accordance with Government Auditing Standards. The City Auditor also operates a fraud, waste and abuse hotline and oversees and coordinates investigations of suspected fraudulent activity. A Council-appointed Audit Committee consisting of two Council members, a citizen Certified Public Accountant, and two other citizen members with a background in finance, accounting, and/or auditing review the City Auditor's audit schedule and audit reports after issuance. Audit reports are forwarded to City Council and made available for public inspection on the City Auditor's office home page on www.vbgov.com. The function of the Department of Communications and Information Technology is the processing and electronic storage of information used in the daily business of the City. The department collects, organizes and disseminates information to all City departments, City agencies, and the public school system. It also provides consulting services in related areas to municipal users to assist them in formulating goals, objectives and long-range plans. The department manages School and City video production services and facilities and provides information to the community on municipal government and the public school system through the City's Municipal Cable Television Station, Channels 46, 47 and 48. The department's services center around seven main operational areas: applications support, system support, telecommunications, multimedia services, geo-spatial information services, technology services, and business center. The Convention & Visitors Bureau coordinates the advertising and promotion of tourism and convention activities and is responsible for bringing leisure travelers, meetings, conferences, sports events, group tours and conventions to Virginia Beach. The department operates three year-round Visitor Information Centers and two seasonal kiosks in the resort area, and the award-winning Virginia Beach Convention Center. Approximately 5.9 million overnight visitors stayed in Virginia Beach in calendar 20 II year 2013, and an additional 6.9 million day visitors were also hosted by the city. Total 2013 visitor spending figures from the U.S. Travel Association were at a record high level with a spending volume of $1.31 billion. Visitor activity generated$108 million in City and State revenues in 2013. The Office of Cultural Affairs was created to reflect the importance of the role of arts and culture in making a well-rounded and vital community for a lifetime. The creation of this office demonstrates the rising significance of our cultural facilities in the City's structure. The role of the Office of Cultural Affairs consists of the following: develop the vision and direction for cultural arts in Virginia Beach, direct the Virginia Beach Arts and Humanities Commission, coordinate the City's Public Art Program, assist the newly formed 501(c)3 non-profit organization, Public Art Virginia Beach Foundation, provide contract management for the Sandler Center for the Performing Arts; provide administrative leadership to the Sandler Center for the Performing Arts 501(c)3 Foundation, and the Sandler Center Foundation's Endowment fundraising campaign. The Economic Development Department promotes and encourages the economic growth and diversity of the City. The department works with the City of Virginia Beach Development Authority to attract business and industry to the City and to develop sites for new or expanding businesses in the City's Business/Industrial Parks. Recent accolades include: One of America's "Best Cities for Global Trade," Global Trade Magazine, 2014, One of America's "50 Best Cities to Live," 24/7 Wall Street, 2014, A "Millenial Boomtown," Forbes, 2014, A Top 10 Beach Town for Retirees, CBS News, 2014, 5th Best Run City in America, 24/7 Wall Street, 2014, 3rd out of 52 Best Cheap Cities for Raising a Family, Cheapism.com., 2014, One of the Big Cities Leading a U.S. Manufacturing Revival -Forbes, November 2013, One of the Ten Best Cities for Early Retirement -Kiplinger, November 2013, One of America's 10 Hardest-Working Cities Forbes, August 2013, Virginia Beach Ranked as the Fittest City in America Facebook's Fittest Cities, 2013, 2nd Most Business-Friendly City in America CNNMoney.com Report, June 2013, Virginia Beach named the 2nd Most Small-Business Friendly City Governing Magazine April 2013, 6th Happiest City in Which to Work, Forbes Magazine, 25th Most Literate City, Central Connecticut State University, 2013, One of America's 50 Best Cities,Bloomberg Businessweek, 2012, 7th Best Walking City in America, Prevention Magazine 2012, 2"d Best City in America to Raise a Family, 24/7 Wall St., 2012. In FY2013-2014, companies in the City leveraged more than$111,000,000 in capital investments and created or retained 2,140 Virginia Beach jobs. These companies also occupied 718,000 square feet of next and existing commercial space. Last year 50 new business relocation and expansion projects were announced, including four from companies headquartered outside the U.S. The Department of Emergency Communications and Citizen Services (ECCS) is comprised of VB9-1-1 and VB3-1-1. VB9-1-1 (Emergency Communications) is a centralized public-safety answering point (PSAP) for citizens to access public safety services. VB9-1-1 also provides communications services for Police, Fire, Emergency Medical Services (EMS), Animal Control and other departments Citywide. In Fiscal Year 2014, VB9-1-1 received 504,872 incoming calls for public safety service. VB3- 1-1 (Citizen Services) provides city information services via multiple communication channels such as telephone, online assistance, email, fax,print, radio dispatching and emergency notifications. Also, VB3- 1-1 assists walk-in customers and various city departments such as Real Estate Assessor, Code Enforcement, and after hours Public Utilities and Public Works, with their information/service requests. In Fiscal Year 2014 VB3-1-1 processed 146,054 inquiries. The Department of Emergency Medical Services (EMS) coordinates the pre-hospital emergency care provided by the 10 volunteer Rescue Squads, operating out of 18 stations. In Fiscal Year 2014, the department answered 41,438 calls for service which included providing a safe and efficient response to the scene, advanced treatment of patients and prompt transport to the hospital. The department operates multiple specialized resources, which include: mass casualty response, tactical (SWAT) medics, vehicle extrication services, a marine rescue team, lifeguard services and a collaborative Air Medical Ambulance 21 1,1 (Police/EMS helicopter). In addition, the department provides initial, ongoing, recertification and/or other medical training for volunteer rescue, career EMS, fire department, police department, and/or emergency communications personnel. In Fiscal Year 2014 the Department of EMS consisted of approximately 1,243 volunteer rescue squad members and 46 uniformed career personnel. The Department of Finance oversees the financial affairs of the City and ensures the financial integrity of City operations. Departmental services include: payment of all City bills; maintenance of accounting records; payment of all City employees and administration of employee benefits; provision of insurance and operation of the self-insurance program; maintenance of the City's fixed assets inventory; procurement of all equipment, materials and services for all city agencies; and coordination and administration of the City's long-term debt program. The City's Fire Department, which is responsible for both fire prevention and fire suppression, handled approximately 40,500 fire and rescue incidents in Fiscal Year 2014. The City's firefighters respond to fire, medical and other emergency events from the City's 19 fire and rescue stations. In addition, volunteer personnel with proper training from the City's fire training center provide manpower contributions to a variety of department customer service areas. There are 1,160 volunteers active with our Citizen Emergency Response Team (CERT) and 57 volunteers who serve as firefighters, support technicians and administrative personnel. The Office of the General Registrar,pursuant to provisions in the Code of Virginia, is responsible for providing an accessible and fair means by which City residents can register to vote in general and special elections and primaries. The number of registered voters was 285,666 as of February 1,2015. The Department of Housing and Neighborhood Preservation provides a variety of housing and neighborhood improvement services, including enforcement of the building maintenance code and property maintenance codes, provision of financial assistance to home owners for housing rehabilitation, and provision of financial assistance to eligible renters. In addition, an on-line "Pattern Book" that provides design guidelines and various types of information to assist homeowners who are planning rehabilitation, is now available on the city's website. The Department of Human Resources is responsible for developing and managing the City's human resource programs to ensure quality, efficiency and diversity. The department manages recruitment and retention, applicant testing, equal employment opportunity, FMLA/ADA, volunteer referrals, employee communications, policy creation and interpretation, employee recognition, leave programs, dispute resolution, performance management, workforce planning, and official personnel record documentation. The department assists in member development in the areas of leadership,personal and professional growth, organizational awareness,job skills, career counseling and coaching, employee safety, and occupational health services. Staff support is provided to the Human Rights Commission, the Investigation Review Panel and the Personnel Board. The Department of Human Services was created by merging the Department of Mental Health/Mental Retardation/Substance Abuse Services, the Department of Social Services, Pendleton Child Service Center, and the Juvenile Detention Center. The department continues to carry out the missions of the former departments including: providing Mental Health, Substance Abuse and Developmental services to children, adults, and the elderly, in order to improve quality of life and ensure community safety. Additionally, the department provides a range of child welfare services including child protective services, foster care, and employment services. The department is responsible for providing secure detention services for children before the juvenile and domestic relations court, and the department provides prevention orientation services to young children identified by the school system as being in need of early intervention services. The department is also responsible for Community 22 Corrections/Pretrial Services which provides probation services and pretrial monitoring for adults who have been charged or convicted of misdemeanors or non-violent felonies. The Juvenile Probation Office provides support services to the Juvenile and Domestic Relations District Court. The office provides probation supervision, intake services, and parole services for juveniles. It provides court support by processing petitions and preparing social background investigations. The Department of Management Services develops and oversees the City Operating Budget and Six-Year Capital Improvement Program. The department provides assistance and direction to other City departments for any budget amendments for issues that arise during the year. The department also provides multi-year forecasting of revenues and expenditures, provides fiscal impact analysis,coordinates grant review, monitors performance measurement data, evaluates City programs and services, and assists departments in management issues, as assigned. The Media and Communications Group provides communication services to city officials, executive leadership and departments to inform and improve communications with citizens,promote civic engagement,manage issues and achieve strategic outcomes. The Department of Museums and Historic Resources operates the Virginia Aquarium & Marine Science Center, the Francis Land House, the Adam Thoroughgood House, the Lynnhaven House and the Princess Anne County Training School/Union Kempsville High School located in the Renaissance Academy. The department coordinates projects and initiatives for the preservation of the City's historic resources and administers the Virginia Beach Historical Register. The Virginia Aquarium & Marine Science Center first opened in 1986 and was expanded to three times its original size in 1996. The expanded building encompasses 120,000 square feet. The Aquarium takes visitors on a journey of water through Virginia's marine environment by way of interactive exhibits and 800,000 gallons of aquariums that feature sharks, river otters, harbor seals and sea turtles. The Aquarium also offers a larger-than-life experience in its 3D Giant Screen Theater. The Theater was recently renovated with a $1.2 million upgrade that includes a new digital projection system, and the largest screen in Virginia. A $28 million renovation of the Aquarium's 20-year old original exhibit gallery was completed in late 2009, and features extensive additions to the exhibits, which represent Virginia's environment at various periods of time. The renovation includes a forty-foot, 100,000 gallon walk- through aquarium with spotted eagle rays and other colorful tropical fishes,an arid coastal desert, a volcanic region with Komodo dragons, and a misty peat swamp featuring Tomistoma crocodiles. The Aquarium had attendance of 600,000 and generated revenue of$9 million in Fiscal Year 2014. In May of 2014, the Aquarium opened the largest Ropes/Zipline course in North America. With this opening, the Aquarium anticipates an increase of 70,000 visitors per year. The Virginia Beach historic house museums promote Virginia Beach's historic resources with the community and ensure the preservation and education of our rich heritage. Specifically, the purpose of the Francis Land House is to collect, preserve and present historically accurate material reflecting life in eighteenth century Princess Anne County. The House is open year- round for tours and educational programming. The Adam Thoroughgood House provides year-round tours and programs related to Adam Thoroughgood, a founding father of Virginia Beach, and early life in colonial Virginia. Through public tours and programs, the Lynnhaven House presents life on a rural farm in 18`x'century Princess Anne County. During tours, visitors learn about the Thelaball family who lived in the house during the 1700's. The Princess Anne County Training School/Union Kempsville museum provides the community with the legacy of a segregated African American school history, and educates the visitors on the sacrifice, and the importance of education for African American students from 1934 until the school's closing in 1969. In Fiscal Year 2013, the historic house museums had attendance of 14,000 and earned $39,313 in revenue. The department also provides oversight, as well as an 23 it operational allotment and maintenance funding, for two other city-owned properties: the Old Coast Guard Station, and the deWitt Cottage, which houses the Atlantic Wildfowl Heritage Museum. The Organization Development Office enhances and supports organizational performance and individual development to improve the effectiveness and sustainability of a Quality Organization. The Office supports the organization, departments, and individual teams in strategic planning, leadership development, and assessing the culture of the organization. A key focus of the Office is change leadership, increasing the capacity of the organization to more effectively manage change. This includes such things as developing strategies and processes for the successful implementation of change initiatives by enhancing learning, communication, decision-making and alignment. The Department of Parks and Recreation's mission is to deliver parks, recreation programs and public spaces that reflect the priorities of our community; support tiered levels of service that recognize the diverse needs of the community; and focus on sustainability of core programs, services and facilities through efficient business practices. In Fiscal Year 2014 the Parks and Recreation Special Revenue Fund, which include parks, outdoor programs, recreation center operations and out-of-school programs, generated $14,877,707 in fees and charges. The Business Systems Division is responsible for managing the department's financial resources and technology, and coordinating the development of the operating budget and the department's human resources functions. The Planning, Design and Development Division updates the Virginia Beach Outdoors Plan and Bikeways and Trails Plan; manages the implementation of the plans and the construction and replacement of Parks and Recreation facilities through the department's Capital Improvement Program. The Programming and Operations Division is responsible for the following areas: providing recreation and leisure services to adults, senior citizens and youths; providing citizens with disabilities the opportunity to receive the benefits of recreation and leisure in the least restrictive environment; operating all parks and park facilities; operating two multi-purpose athletic complexes; operating two motorized boat launches; operating seven recreation centers located throughout the City, one of which, Bow Creek, is being modernized and will open in February, 2015; managing 48 Open Space preservation areas, and operating Out-of-School Time programs. There are 236 developed City parks, 179 of these are classified as neighborhood parks, 13 are classified as community parks, 6 are classified as metro parks, 2 are classified as signature parks, 3 are classified as linear parks, 5 are classified as natural area parks, and 28 are classified as special use park facilities, 6 of which are under management agreements. The Landscape Management Division provides landscape services for: all public infrastructures, including roadways and public buildings; the Municipal Center; the resort area; Town Center; and all public open spaces,parks and school sites. The Department of Planning and Community Development provides policy assistance and operational support in the areas of transportation, land use planning, zoning and environmental resource protection. The department also provides plan review, inspection and code enforcement ensuring the quality of the built environment. Three divisions of Planning; Comprehensive Planning, Transportation Planning and the Environment and Sustainability Office (ESO), are responsible for maintaining long- range plans which provide guidance for the physical development of the City. Comprehensive Planning supports the Historic Review Board and the ESO supports the Chesapeake Bay Board and the Wetlands Board. The Current Planning Division provides staff support to the Planning Commission, the City Council on Planning items and the Board of Zoning Appeals. Current Planning also administers the City's Zoning Ordinance. The Department's Development Services Center reviews subdivision plans, site plans and land management plans, issues moving and hauling permits and provides surety administration.The Permits and Inspections Division ensures compliance with building code standards by inspecting all building, electrical,mechanical and plumbing construction in the City. The Police Department is composed of five major units: Administration, Professional Standards, Support, Operations, and Investigative Divisions. The department operates through four precincts located 24 I I iil throughout the City. Virginia Beach's Part I Crime rate for 2014 was 23.2 crimes per 1,000 residents, which is a decrease from the 2013 crime rate of 26.7 crimes per 1,000 residents. The Part I Crime rate includes violent and property crimes. The property crime rate was 21.7 per 1,000 residents. The violent crime rate was 1.5 crimes per 1,000 residents. According to the FBI's Crime in the United States 2013, the City's violent crime rate is the lowest among participating U.S. cities with a population of 350,000 to 900,000. The City continues to be one of the safest communities of its size in the country. The Department Public Health exists to promote and protect the health of the community. Community is defined as all the citizens, including tourists, and the environment. The department serves as the "safety net" in providing health services to the people who do not have access to care in the private sector such as the uninsured/underinsured and homeless individuals. The department provides clinics and services as follows: communicable disease (surveillance, investigation of individual cases and community outbreaks); Sexually Transmitted Infections (HIV/AIDS, syphilis, gonorrhea, Chlamydia, herpes, VA AIDS Drug Assistance Program [ADAP]); Tuberculosis (case management, Chest Clinic, directly observed treatment [DOT] and preventive therapy [DOPT]); dental care for children (ages 3-17 years); Women, Infants and Children (WIC) Supplemental Food Program; Infant, Child & Adolescent Health Clinic (routine preventive health care and limited non-urgent sick care, immunizations (childhood and adult); pregnancy testing, pregnancy referral, and maternity care, family planning, home visiting, parent support, Healthy Start Program, Environmental Health (essential food protection: permitting and inspections of restaurants, dairy plants, day care facilities, schools and hospitals; essential sewage and water services: on-site sewage disposal systems and wells, ground water quality, recreational beach water monitoring; general environmental: rabies, public swimming pools, hair dressing, tanning, and nail salons, body art establishments); community-based services: health education and injury prevention; vital statistics: death and birth certificates. The Department of Public Libraries manages eight area libraries, a 95,000 square foot Central Library and 125,000 Joint-Use Library. It operates a mobile early literacy outreach center(bookmobile), provides library services (support) for visually and physically impaired citizens and maintains a public law library.The department has concluded work on a$26 million capital investment program. [The Great Neck Area Library was renovated and reopened in May 2003. The Princess Anne and Oceanfront Area Libraries were opened in October 2003 and October 2004, respectively. The Windsor Woods Area Library reopened in January 2006 following extensive interior renovations, and a new Bayside Area Library opened in November 2005. Renovation of the Central Library was completed in 2005. Interior renovations for the Kempsville Area Library were completed in September 2009.] The department worked with Tidewater Community College Virginia Beach Campus on a Joint Use Library project that is located on the TCC- Virginia Beach campus. This 125,000 square foot facility serves the faculty and students of TCC and the entire Virginia Beach community and is jointly operated by the College and the department. The Joint Use Library construction project was funded with approximately $42.3 million from the Commonwealth of Virginia and approximately $11.0 million from the City of Virginia Beach. The Joint Use Library officially opened to the public on August 17, 2013. The total current square footage of the library system (including the portion of the Joint Use Library that is paid for and utilized by the City) is approximately 230,418. The Department of Public Utilities provides water and sanitary sewer services to City residents. As of June 30, 2014, the department had installed and continues to maintain more than 3,142 miles of water and sanitary sewer lines as well as operating and maintaining 407 sanitary sewer pumping stations, nine water pumping stations(including Lake Gaston), 11 water storage facilities with 24.5 million gallons of water capacity, and 8,257 fire hydrants. The department coordinates the engineering and administration of the development of raw water supplies for the City and oversees the City's water conservation programs. 25 The Department of Public Works oversees the design and construction of new City structures and transportation systems, maintains a large portion of the City's infrastructure (e.g., roadways, bridges, storm water systems, beaches, traffic control devices, City-owned buildings and City-owned motorized equipment), and provides for collection, recycling and disposal of solid waste. The administration of the storm water management utility is also included as a responsibility of the department. The Office of Volunteer Resources coordinates the use of over 20,000 volunteers throughout City Departments. Economic and Demographic Factors Based on the April 2010 census conducted by the U.S. Census Bureau, the population of the City of Virginia Beach was 437,994. This census confirmed Virginia Beach as the most populous city in the Commonwealth and the 34th largest city in the United States. In 2014, the Weldon Cooper Center for Public Service estimated the City's population at 451,672. The following table presents population figures for selected years. POPULATION AND RATE OF CHANGE VIRGINIA BEACH AND THE UNITED STATES SELECTED YEARS Year Virginia Beach Rate of Change United States Rate of Change 1960 85,200 N/A 179,323,175 N/A 1970 172,106 102.00% 203,302,031 13.37% 1980 262,199 52.35 226,542,199 11.43 1990 393,089 49.92 248,709,873 9.79 2000 425,257 8.18 281,424,602 13.15 2010 437,994 3.00 308,745,538 9.71 2014 451,672 3.12 318,857,056 3.28 Source:U.S.Census Bureau(1960-2010);Virginia Beach as of 7/1//2014,Weldon Cooper Center for Public Service FIVE MOST POPULOUS CITIES IN VIRGINIA C ik 2013 Population 2014 Population Virginia Beach 449,628 451,672 Norfolk 246,392 246,394 Chesapeake 232,977 235,638 Richmond 211,172 213,504 Newport News 183,412 183,362 Source:Weldon Cooper Center for Public Service 26 1 11 1 1 i II1 Income Presented below are tables on median household income, distribution of household income, per capita income, total personal income and median household effective buying income. Median household income is defined as the income of the household in the middle of all household incomes when sorted from lowest to highest. Per capita income is total personal income divided by the area's residential population. Total personal income is a measurement of the area's total income from all sources. Effective buying income is a measurement of disposable income or after-tax income. MEDIAN HOUSEHOLD INCOME Virginia Commonwealth United Year Beach of Virginia States 2006 61,333 56,277 48,451 2007 61,462 59,562 50,740 2008 65,776 61,233 52,029 2009 59,298 59,330 50,221 2010 64,212 60,674 50,046 2011 64,614 61,882 50,502 2012 61,626 61,741 51,371 2013 62,855 62,666 52,250 Source:Census Bureau's 2006-2013 American Community Survey 1-year estimates [Remainder of page intentionally left blank] 27 1 1ill DISTRIBUTION OF HOUSEHOLD INCOME 2013 Virginia Beach Virginia United States $100,000+ 26.7% 29.8% 22.6% $75,000 - $99,999 14.4% 12.5% 11.9% $50,000 - $74,999 21.9% 17.7% 17.9% $25,000 - $49,999 23.8% 21.3% 23.9% Under$24,999 13.2% 18.6% 23.7% Source:Census Bureau's 2013 American Community Survey 1-year estimate PER CAPITA INCOME 1980 1990 2000 2010 2013 Virginia Beach $10,836 $21,724 32,008 46,429 50,662 Norfolk 9,165 16,914 24,942 36,061 39,009 Chesapeake 9,630 19,019 28,226 42,011 44,562 Newport News 9,137 17,283 23,313 34,625 37,862 Commonwealth of Virginia 10,107 20,831 32,453 44,836 48,838 United States 10,091 19,584 30,587 40,144 44,765 Source:U.S.Department of Commerce,Bureau of Economic Analysis. Most recent information available as of[March 2015]. The City's 2013 per capita income ranks 12th among 105 Virginia localities for which the Bureau of Economic Analysis computes income.Virginia Beach's 2013 per capita income is 113.17% of the United States' per capita income. TOTAL PERSONAL INCOME(In Millions) 1980 1990 2000 2010 2013 Virginia Beach $2,869 $8,169 $ 13,665 $20,386 $22,721 Commonwealth of Virginia $54,257 $126,278 $230,606 $359,782 $403,425 Virginia Beach as a percent of State 5.3% 6.5% 5.9% 5.7% 5.6% Source:U.S.Department of Commerce,Bureau of Economic Analysis.Most recent information available as of[March 2015]. The following tables show median household effective buying income for the City, the Virginia Beach Metropolitan Statistical Area ("MSA"), the Commonwealth and the United States for the last ten calendar years, followed by comparative tables showing Virginia Beach as a percentage of the various regions. 28 MEDIAN HOUSEHOLD DISPOSABLE INCOME Virginia Beach Commonwealth January 1 Virginia Beach MSA of Virginia United States 2005 43,736 39,702 42,991 39,324 2006 45,410 41,618 44,680 40,529 2007 47,317 41,706 46,028 41,255 2008 49,559 44,804 47,678 41,792 2009 50,435 45,487 49,389 45,138 2010 50,884 46,385 49,722 43,926 2011 54,292 49,293 52,254 45,113 2012 54,029 48,905 52,120 44,907 2013 52,133 46,798 50,719 41,840 2014 52,124 46,845 51,364 42,529 Virginia Beach Virginia Beach MSA Commonwealth January 1 As a Percent of U.S. As a Percent of U.S. As a Percent of U.S. 2004 112.14% 100.77% 109.89% 2005 111.22 100.96 109.33 2006 112.04 102.67 110.24 2007 114.69 101.09 111.57 2008 118.58 107.21 114.08 2009 111.74 100.77 109.42 2010 115.84 105.60 113.19 2011 120.35 109.27 115.83 2012 120.31 108.90 116.06 2013 124.60 111.85 121.22 2014 122.56 110.15 120.77 Virginia Beach Virginia Beach January 1 as a Percent of MSA as a Percent of Commonwealth 2004 111.28% 102.05% 2005 110.16 101.73 2006 109.11 101.63 2007 113.45 102.80 2008 110.61 103.95 2009 110.88 102.12 2010 109.70 102.34 2011 110.14 103.90 2012 110.48 103.66 2013 111.40 102.79 2014 111.27 101.48 Source:Sales&Marketing Management(2004-2005);Demographics USA(2006-2008);Demographics Now(2009);Decision Data Resources (2010-2012);Esri(2013-2014) 29 Housing and Construction The information in the following tables is presented to illustrate various housing characteristics for the City. As of January 1, 2015, the total dwelling units in the City were 176,084 excluding military housing. Single-family units represented 55.6 percent of this total. Selected data regarding the distribution of all dwelling units is as follows: DWELLING UNITS BY TYPE* % of 2015 2014 Units 2015 Units Units by Type Single Family 97,720 97,936 55.6% Multi-family Complex 33,346 34,258 19.5 Townhouse 19,695 19,695 11.2 Low Rise Condominium 19,741 19,960 11.3 Duplex 1,428 1,394 .8 High Rise Condo/Co-op 2,842 2,841 1.6 Total 174,772 176,084 100.0% Source:City Real Estate Assessor. *Does not include Military Combined Units. For calendar year 2014, the City had issued a total of 30,965 permits valued at $644,545,764. The following table presents a further, historical breakdown of selected building permits by type. NUMBER OF SELECTED BUILDING PERMITS ISSUED AND VALUE(I)(3) Calendar Other Building Total Estimated Year Residential(2) Commercial Industrial Permits Value 2004 2,543 1,267 10 19,328 $635,848,544 2005 1,903 1,001 4 20,708 705,262,350 2006 1,382 1,414 3 20,007 817,683,741 2007 989 1,495 6 16,218 671,839,566 2008 789 1,101 1 14,152 432,118,047 2009 614 888 0 12,633 400,894,075 2010 622 880 2 13,554 362,141,721 2011 3,640 1,422 0 2,859 491,131,408 2012 3,606 1,435 0 2,619 359,631,526 2013 3,772 1,457 0 3,000 470,070,678 2014 3,892 1,268 0 2,647 510,451,038 Source:City Department of Planning and Community Development,Division of Permits and Inspections (D Represents building permits only. Does not include trade permits,e.g.electrical,plumbing,gas,mechanical and other types of permits. (2) One residential building permit does not necessarily equal one residential unit;in many instances one permit is for multiple residential units. (') In 2011,a new permit reporting system was implemented which allowed a more efficient way of managing the number of permits issued per project: (1) instead of issuing multiple types of building permits per project, one building permit is issued per location; and (2) permit modifications no longer require the issuance of a new permit. Years 2011 forward the number of permits is not comparable to prior years. • 30 The following table presents annual new construction as reported by the City Assessor. The total value of new construction in the City for 2014 was $439,851,100, which is greater than the 2013 value of $336,129,500 by$103,721,600. NEW CONSTRUCTION: NUMBER OF UNITS AND ESTIMATED VALUE (1) Residential Construction Commercial Construction(2) Calendar Number of Residential Estimated Number of Estimated Total Estimated Year Units Addition Value Permits Value Value 2003 2,456 2,614 $396,157,100 186 $92,494,544 $488,651,644 2004 1,732 3,020 371,913,666 164 128,395,480 500,309,146 2005 1,905 2,625 452,700,606 149 176,806,665 629,561,271 2006 1,905 3,016 537,922,864 256 151,479,530 689,402,394 2007 1,430 2,640 539,420,291 177 193,469,906 732,890,197 2008 1,647 1,834 433,016,855 210 220,787,369 653,804,224 2009 911 1,810 272,966,398 156 93,865,100 366,831,498 2010 1,267 1,489 234,054,592 108 68,811,100 302,865,692 2011 588 1,370 176,935,212 54 48,769,000 225,704,212 2012 1,105 1,183 227,649,900 61 111,027,600 338,677,500 2013 1,365 1,065 250,878,100 75 85,251,400 336,129,500 2014 1,459 1,185 304,596,500 61 135,254,600 439,851,100 Source:Office of Real Estate Assessor—Annual Report (1)Building/structures only(excludes land) (2)Represents general commercial,hotel,industrial and office,including additions. [Remainder of page intentionally left blank] 31 Employment Employers in the City, excluding military, provided jobs for 165,660 persons through the second quarter of calendar year 2014. The following table presents the number of establishments, employment, and quarterly gross wages for the second quarter of calendar year 2014. CITY OF VIRGINIA BEACH NUMBER OF ESTABLISHMENTS,EMPLOYMENT AND QUARTERLY GROSS WAGES QUARTER ENDED JUNE 30,2014 (NON-MILITARY) Average Average Weekly Emp. Wages Number of For Quarterly Per Industry Group Establishments Quarter Gross Wages Employee Private Services 6,188 84,824 $746,905,415 $677 Wholesale and Retail Trade 1,782 27,309 200,666,829 565 Construction 1,162 9,188 103,308,388 865 Financial,Insurance and Real Estate 1,249 12,120 160,690,930 1,020 Manufacturing 230 5,615 68,626,659 940 Transportation and Warehousing 183 1,785 18,276,882 788 Information 124 3,106 34,393,079 852 Agriculture,Forestry,Fishing and Mining 25 89 516,563 446 Total Private* 10,943 144,036 $1,333,384,745 $712 Public State Government 29 2,145 $17,731,158 $ 636 Local Government 50 20,870 205,759,561 758 Federal Government 46 6,233 91,822,810 1,133 Total Public 125 29,248 $315,313,529 $829 TOTAL 11,068 173,284 $1,648,698,274 732 Source: Virginia Employment Commission, Economic Information Services Division, Quarterly Census of Employment and Wages Report (QCEW).Based upon most current and available information. *Immaterial amounts have been suppressed in certain industry sub-categories,which are included in the total amounts. 32 The following table is a breakdown of employment by sector in the City. EMPLOYMENT BY SECTOR AS A PERCENTAGE OF TOTAL QUARTER ENDED JUNE 30,2014 Services 49.0% Wholesale and Retail Trade 15.8 Government* 16.9 Construction 5.3 Financial, Insurance and Real Estate 7.0 Manufacturing 3.2 Transportation, Communications and Utilities 1.0 Information 1.7 Agriculture,Forestry, Fishing and Mining 0.1 Total 100.0% Source:Virginia Employment Commission,Economic Information Services Division. *Excludes active duty military personnel stationed at bases located in the City. As illustrated in the table below, the unemployment rate for the City has, for the most part,been consistently lower than the rates for the Hampton Roads MSA,the Commonwealth and the United States. ANNUAL AVERAGE UNEMPLOYMENT RATES 2007 2008 2009 2010 2011 2012 2013 2014(2) Virginia Beach 2.7% 3.7% 5.9% 6.4% 6.0% 5.6% 5.3% 4.4% Virginia Beach MSA(I) 3.2 4.2 6.8 7.4 7.0 6.6 6.0 5.0 Commonwealth 3.0 4.0 6.7 6.9 6.2 5.9 5.5 4.5 United States 4.6 5.8 9.3 9.6 8.9 8.1 7.4 5.4 Source:U.S.Department of Labor,Bureau of Labor Statistics,and Virginia Employment Commission (1) MSA includes the Virginia Cities of Chesapeake,Hampton,Newport News,Norfolk,Poquoson,Portsmouth,Suffolk,Virginia Beach and Williamsburg,and the Virginia Counties of Gloucester,Isle of Wight,James City,Mathews and York.Also includes Currituck County,and Gates County,North Carolina. (2) Reported for the month of December 2014(not seasonally adjusted). Business and Industry The City has five major concentrations of office, industrial and commercial property: Airport Industrial Park, Greenwich/Witchduck Corridor, Central Business District/Pembroke area, Oceana West Corporate Park/Lynnhaven Corridor, and Corporate Landing Business Park. Airport Industrial Park. The park encompasses 250 acres with four million square feet of light industrial and office space. National and international manufacturing, warehousing and distribution operations are located here. Greenwich/Witchduck Corridor. The Greenwich/Witchduck corridor currently contains 907,212 square feet of low and mid-rise suburban office space in business parks, including Interstate Corporate Center, Corporate Woods and Commerce Park that house corporate headquarters and business operations 33 of many types. The Corridor currently contains 639,773 square feet of light industrial space and facilities housing regional warehousing and distribution operations. Central Business District/Pembroke Area. The CBD encompasses 500 acres and 2.3 million square feet of low and high-rise office space in business parks including Town Center, Pembroke Office Park, Corporate Center and Convergence Center. The Town Center of Virginia Beach is a new urban "Main Street" style development located within the core of the City's Central Business District. The core area of the project spans 33 acres and, when completed, will include 850,000 square feet of Class A office space, 750,000 square feet of upscale retail, fine dining, a business class hotel, a luxury hotel with high-rise condominiums, a performing arts center, a central park, and apartments. The entire area is serviced by free structured parking. The corporate citizens in the area include numerous financial, information processing, law and professional service firms. Phases I, II, III and V, as described below, are complete.Phase IV is on hold indefinitely. Phase I included the construction of a 21-story, 254,000 square-foot Class "A"office tower, two- story and five-story self-contained office/retail buildings, totaling approximately 93,000 square feet, a 176—room, business-class Hilton Garden Inn Hotel, a two story Towne Bank, and a 1,284-space parking garage. Phase II included the construction of four additional blocks of property containing 341 residential luxury apartments in the Cosmopolitan building, 232,500 square feet of retail and office space, and two parking garages with a total of 1,430 parking spaces. The Phase III Development Agreement between the Virginia Beach Development Authority and the Town Center Associates, LLC was approved in September 2005, and a modification to the agreement was approved in June 2006. Phase III includes a 37-story, 236—room Westin Hotel and 119 luxury condominiums which opened in December 2007, 36,500 square feet of retail space, a structured parking garage with 735 public parking spaces and 212 private parking spaces, the 84,000 square-foot, 1,200 seat Sandler Center for the Performing Arts which opened in November 2007 and a 5-story 90,000 square-foot building consisting of Class A office and retail space. The Westin Virginia Beach Town Center Hotel and Residences is the tallest building in the Commonwealth at 500 feet to the tip of its architectural spire. Phase V of Town Center began construction in January 2013, and includes a 212,998 square foot office tower, 290 apartments, 26,600 square feet of retail, and approximately 900+ parking spaces in a structured garage. Clark Nexsen is the anchor tenant for the new office tower. Phase V was completed in July 2014. Spinoff projects due to the success of the Town Center include Pembroke Mall expansion and redevelopment, a major site development to the west of the Town Center, the Citiview mixed project on Bonney Road, and Convergence Center III and W. Oceana West Corporate Park/Lynnhaven Corridor. The park encompasses 1,100 acres and currently contains 1.76 million square feet of low and mid-rise suburban office space and 5.5 million square feet of light industrial space. 195 acres are presently available for development. Corporate citizens in Oceana West and adjacent business parks, including Reflections, Sabre, Lynnhaven Industrial Area, Oceana East and Taylor Farms Industrial Park, comprise a wide variety of domestic and foreign firms, including corporate headquarters and manufacturing, warehousing and distribution operations. Corporate Landing Business Park. The park encompasses over 325 acres and is owned and operated by the City of Virginia Beach Development Authority. 125 acres are presently available for 34 headquarters, professional services, research and development, office buildings, retail and two conference centers. Corporate citizens include world headquarters, regional offices, and high-tech manufacturing. This master-planned, multi-faceted park contains 38 acres of lakes, jogging trails, green space and recreational opportunities. 639,773 square feet of mid-rise suburban office is currently developed. Norfolk Southern Right-of-Way and Light Rail. The City purchased a 10.6 mile corridor of rail line and a related easement that runs along Interstate 264 from Newtown to Birdneck Road for $40 million ($15 million City, $20 million State grant and $5 million from Hampton Roads Transit (HRT)). The purpose of the acquisition was to preserve the rail corridor for future transportation. HRT is conducting the Virginia Beach Transit Extension study (VBTES) and the Draft Environmental Impact Statement (DEIS) to examine the best transit options available for the corridor. The study looks at four alignment alternatives to extend one of two forms of fixed guideway transit: light rail or bus rapid transit. Also, the City Council may choose not to proceed with the project. The VBTES and DEIS are scheduled to be completed in early 2015, with the public comment period also in early 2015. After the DEIS public comment period, City Council will select the Locally Preferred Alternative, which is anticipated to be in March or April, 2015. The City has received three private proposals to extend light rail into Virginia Beach. These proposals have been evaluated. As a result of the evaluation, including interviews with the respective submitting teams, the City chose to terminate the private proposal process because the Commonwealth of Virginia required a greater level of procurement competition as a result of the Commonwealth's 50% funding participation in a potential project to extend light rail to Town Center in Virginia Beach. This process will be replaced by a future Request-for-Proposal process to procure design-build services. Throughout Virginia Beach there are many additional smaller nodes of office and commercial activity including Little Neck, Oceanfront,Birdneck/Laskin Road,First Colonial and Kempsville. Tax Increment Financing Districts The City is one of the first localities in the Commonwealth to use Tax Increment Financing ("TIF") districts as a means of supporting certain capital projects, usually involving one or more private or public partners. Tax Increment Financing is authorized under Sections 58.1-3245 through 58.1-3245.5 of the Code of Virginia, originally enacted in 1988. The City established three TIF districts to fund its share of three investment partnerships: the Lynnhaven Mall Expansion,the Sandbridge Beach Restoration Program and the Town Center of Virginia Beach. The City's funding commitment to each of the projects is paid through incremental tax revenues generated by each project in the related TIF district. In FY-12, fourteen years after it was created, the Lynnhaven Mall TIF district was dissolved after the City's commitment to the developer was met. The City continues to collect and apply the incremental revenue of the two remaining TIF Districts in accordance with the project development agreements. The City has not incurred debt for any of the TIF projects through the issuance of Tax Increment Financing Bonds. Sandbridge Beach Restoration Program: The Sandbridge area of the City was established as a TIF district by ordinance approved by City Council on December 1, 1998. An important real estate and aesthetic asset to the City, this area has long battled sand erosion. The City continues to pursue a multi- front strategy of funding sand replenishment, including seeking federal funds, using local funds, and establishing a Special Service District. The use of TIF is another method to ensure stability to this area and to ensure that the primary beneficiaries of the program fund the bulk of the improvements. As of June 30, 2014, $88.2 million in incremental real estate taxes have been collected for sand replenishment, of which $74.0 million was declared excess over expected future project costs and returned to the General Fund over the last nine years. No debt has been issued or is planned to be issued for this program. 35 The Town Center of Virginia Beach: The southern part of the Pembroke area of the City was established as a Tax Increment Financing district by ordinance approved by City Council on November 23, 1999. The district is called Central Business District-South. The 33-acre core area features "Class-A" high-rise office space, upscale retail space, hotels, restaurants and upscale residential apartments and condominiums, all within a "village green" park setting. The Town Center is supported by free public parking in several enclosed parking garages set within the center. The City has funded approximately$16 million for the public infrastructure and over $67 million for the parking garages and other public components through Phase III. The City has committed another $1.0 million in infrastructure and $20 million for a garage in Phase V (Phase IV is on hold), which will be completed in FY-l5. The City's investment leverages over $440 million of private sector investment. The City also benefits from increased personal, retail sales, admissions, restaurant, utility, business property, and license taxes. As of June 30, 2014, $49.5 million in revenues have been collected in the Central Business District South TIF Special Revenue Fund, which includes $2.5 million in hotel taxes which were generated within the core area of Town Center and transferred to the CBD-S TIF. Certain public infrastructure for the Town Center project was financed by the City through bonds issued by the City of Virginia Beach Development Authority ("VBDA"). It is expected that real estate tax revenues generated in the Town Center TIF District, along with core area hotel taxes, will be sufficient to pay the debt service on these VBDA bond issues.The tax increment revenues and special taxes are not pledged to the payment of the VBDA bonds. See the section entitled "VBDA Appropriation-Based Debt" for further discussion on VBDA bonds. [Remainder of page intentionally left blank] • 36 CITY OF VIRGINIA BEACH MAJOR PRIVATE EMPLOYERS AS OF JUNE 30,2014 Employer Industry 1000 and over employees Sentara Healthcare Hospitals Anthem Insurance Carriers and Related Activities Stihl Machinery Manufacturing Wal Mart General Merchandise Stores Professional Hospitality Administrative and Support Services Food Lion Food and Beverage Stores Farm Fresh Food and Beverage Stores Christian Broadcasting Network Broadcasting(except Internet) 500 to 999 employees Caliper Support Svcs Administrative and Support Services GEICO,Government Employees Insurance Insurance Carriers and Related Activities Kroger Food and Beverage Stores Liberty Tax Service Professional,Scientific,and Technical Services Hall Automotive LLC Motor Vehicle and Parts Dealers Regent University Educational Services Catholic Diocese of Richmond Educational Services Red Lobster&The Olive Garden Food Services and Drinking Places McDonald's Food Services and Drinking Places Morrison Crothall Support Administrative and Support Services Westminster Canterbury Nursing and Residential Care Facilities Medical Transport LLC Ambulatory Health Care Services Checkered Flag Motor Vehicle and Parts Dealers Target Corp General Merchandise Stores Wendy's Food Services and Drinking Places Cendant Car Rental Group Inc Rental and Leasing Services The Home Depot Building Material and Garden Equipment and Supplies Dealers Lifenet Ambulatory Health Care Services 250 to 499 employees New American Mortgage LLC Credit Intermediation and Related Activities Harris Teeter Supermarket Food and Beverage Stores Crestline Hotels&Resorts Accommodation Norfolk Cent YMCA Religious,Grantmaking,Civic,Professional Organizations Integrity Staffing Services Administrative and Support Services Gold Key Resorts Real Estate Amsec Professional,Scientific,and Technical Services U.P.S. Couriers and Messengers Charles Barker Toyota VW Inc Motor Vehicle and Parts Dealers Aor Management Co of Virginia Inc Ambulatory Health Care Services Atlantic Shores Nursing and Residential Care Facilities SAIC Gemini,Inc. Professional,Scientific,and Technical Services Architectural Graphics Inc Miscellaneous Manufacturing OS Restaurant Services, Inc. Food Services and Drinking Places Electronic Systems Inc Merchant Wholesalers,Durable Goods Remedy Staffing Administrative and Support Services Source:Virginia Employment Commission. 37 Retail Sales The table presented below is a summary of the City's taxable retail sales; it does not include sales which are exempt from tax. Specifically exempt from the sales tax under Sections 58.1-600 et seq. of the Virginia Retail Sales and Use Tax Act are sales of alcoholic beverages in government stores, sales of certain motor vehicles, trailers and semitrailers, mobile homes, and travel trailers, and sales of certain motor vehicle fuels. Also, the figures do not include the significant amount of non-taxable sales on military bases in the City. As shown in the table, annual taxable retail sales have increased by 23.8% from 2003 through calendar year 2013. TAXABLE RETAIL SALES Calendar Year Taxable Retail Sales 2003 $4,090,073,466 2004 4,437,864,910 2005 4,183,908,609 2006m11 4,726,601,202 2007 4,937,885,412 2008 4,841,022,728 2009 4,638,871,814 2010 4,690,141,162 2011 4,738,333,394 2012 4,933,930,604 2013 5,064,938,738 2014(2) 2,425,900,536 Source:Virginia Department of Taxation (1) In 2006 the Virginia Department of Taxation changed its methodology for calculating taxable retail sales. Years prior to 2006 were not adjusted. (2) Reported thru June 30,2014 Tourism and Conventions In calendar year 2013, Virginia Beach tourism and convention industry results continued to improve from the declines in the national economy during the previous few years. According to Longwoods International research, Virginia Beach entertained 5.9 million overnight visitors in 2013, about the same volume as in 2012. Day visitors totaled 6.9 million in 2012, a small increase over the 2012 figure of 6.8 million, also according to Longwoods. Total 2013 visitor spending as reported by the U.S. Travel Association was a record high $1.31 billion, exceeding 2012's spending volume of$1.284 billion. Visitor activity generated $108 million in City and State tax revenues in 2013, up from $102 million in 2012. In 2013 the tourism and convention industry supported 12,257 jobs in the City to serve the many visitors during the peak summer season and year-round. Hotel performance moderated during 2013 following the record 2012. Citywide annual hotel occupancy for 2013 decreased to 54.3% from 57.6% in 2012, according to Smith Travel Research data. In the more important key indicators of hotel revenue per available room(RevPAR) and total revenue for the year, the Virginia Beach hotel industry performance was down slightly, again according to Smith Travel: Annual RevPAR was down 1.7% in 2013, from $65.76 in 2012 to $64.64, and total hotel revenue 38 decreased from $271,227,911 in 2012 to $269,735,059, a drop of 0.6%. Both Annual RevPAR and total hotel revenue declined slightly from record highs in 2012. Revenue for all lodging in the city, which includes hotels, vacation home rentals and campgrounds, totaled $300 million for 2013, a 0.6% decline from 2012, according to official city tax receipts. Customer loyalty remained high in summer 2013 with repeat visitation of approximately 74%, a figure which has remained essentially unchanged since summer 2009. Canadian markets continued strong for the City as Canadian visitation has fluctuated between 7% and 12% in recent years. The recent adoption of a substantial transportation funding measure by the State is expected to bring about increased roadway capacity and ease regional congestion. Because of Virginia Beach's status as a drivable destination, the vehicular connectivity improvement is expected to enhance the City's desirability for vacationers. The Convention Marketing and Sports Marketing Divisions' Fiscal Year 2014 remained strong with a total of 212 future bookings extending through 2020.These bookings represent a total of more than 167,000 room nights with an economic impact of approximately $93.4 million in direct spending. More than 50%of the room nights booked are for clients using space at the Convention Center. The City completed the construction of the Virginia Beach Convention Center in January 2007. The $206 million, 516,000-square-foot facility includes a 150,000-square-foot Exhibition Hall, 31,000- square-foot ballroom, 29,000 square feet of meeting space and 2,209 parking spaces. This is two and a half times the size of the former convention center. The convention center is located on the same site as the City's former facility and is intended to create a focal point for future development in the resort. Since opening, the center has hosted an average of 350 events per year and welcomes more than a half million visitors and citizens annually. One of the most significant measures of any convention center is the number of room nights it generates in area hotels. Since the center was fully completed, an average of over 119,000 room nights citywide has been occupied annually, far exceeding projections. In April 2010 the Virginia Beach Convention Center became the first convention center in the country to achieve LEED® Gold certification for Existing Buildings, saving over $410,000 in the prior two years through conservation and energy efficiency. This achievement also signifies the facility as the Commonwealth of Virginia's largest building (over 515,000 square feet ) to achieve the LEED® Gold certified project for Existing Buildings. The LEED (Leadership in Energy and Environmental Design) Green Building Rating System is the nationally accepted benchmark for the design, construction, and operation of high performance green buildings, which was developed by the U.S. Green Building Council (USGBC). The Center serves as an icon and leader in Virginia Beach's sustainable efforts. Virginia Beach has more than 11,800 hotel rooms with about 8,100 rooms located in the Resort Area. There are several key tourism-related projects, in various stages of discussion and review, intended to continue the forward the momentum of the industry. These include a major Convention Headquarters Hotel and arena adjacent to the convention center, an Entertainment Complex at the eastern end of the 19th Street Corridor, the Laskin Gateway Mixed-Use Project, and the Rudee Loop Development at the southern end of the Oceanfront. 39 I I Tourism and convention activity generate tax revenue for the City, particularly in the form of a hotel room and meal tax, as illustrated in the table below. As shown in the table, since Fiscal Year 2004, hotel room and meal tax receipts have increased by an average of approximately 3.8%per year. HOTEL ROOM AND MEAL TAX AND RESTAURANT TAX RECEIPTS FISCAL YEARS 2004 THROUGH 2014 Fiscal Year Hotel Meal Total Tax Receipts 2004 $19,103,583 $38,144,787 $57,248,370 2005 19,175,967 41,565,553 60,741,520 2006 20,982,033 45,025,727 66,007,760 2007 22,616,459 46,743,465 69,359,924 2008 23,623,107 48,069,618 71,692,725 2009 22,955,423 48,304,462 71,259,885 2010 22,801,413 48,442,376 71,243,789 2011 24,169,996 50,594,181 74,764,177 2012 25,003,788 53,254,313 78,258,101 2013 26,049,027 55,122,465 81,171,492 2014 26,643,369 56,872,794 83,516,163 Source:City Department of Finance. Military The military bases in Virginia Beach have an annual payroll of $2.5 billion for 34,480 armed services and civilian workers in 2014. Oceana Naval Air Station and Oceana Naval Air Station Dam Neck Annex. Oceana Naval Air Station("NAS Oceana") is the United States Navy's East Coast"Master Jet Base." NAS Oceana is home to some 337 aircraft with 19 squadrons of F/A-18 Hornets and Super Hornets fighter/attack aircraft and one C-40A (Navy 737 variant) squadron. NAS Oceana/Dam Neck Annex, with a $1.6 billion economic impact, has 10,500 active duty personnel and 4,500 civilian employees with $1.2 billion in direct salaries totaling$1.3 billion with goods and services annually. NAS Oceana Dam Neck Annex's primary mission is to provide training in the operation and employment of combat direction and control systems. Dam Neck Annex provides the highest quality, most up-to-date training in aviation maintenance, administration and management, survival, evasion, resistance and escape training and conventional weapons training. The federal Base Realignment and Closure ("BRAC") Commission was formed pursuant to Public Law 101-510 to conduct an independent review of the recommendations and analysis of the Secretary of Defense and provide the President of the United States with its recommendations on the timely closure and realignment of military installations in the United States. Although the 2005 decision of the BRAC Commission recommending realignment of NAS Oceana by relocating the Master Jet Base to Cecil Field in Jacksonville, Florida is moot, the City of Virginia Beach remains committed to the Air Installations Compatible Use Zones (AICUZ)program it implemented in an effort to keep Virginia Beach as the home of the Navy's East Coast Master Jet Base. The AICUZ program includes a multi-pronged state/local partnership effort including land use laws, the acquisition of non-conforming uses, and incentivizing compatible uses. 40 Joint Expeditionary Base Little Creek—Fort Story. On October 1, 2009 two military bases in Virginia Beach operated by different branches of the military - the Navy's Little Creek Naval Amphibious Base and the Army's Fort Story- merged to become a single entity, with a unified command and a new name. The newly merged base is the biggest military employer in Virginia Beach, with 14,638 active duty personnel and 4,841 civilian employees with an estimated payroll of$1.3 billion a year. It is the primary East Coast base supporting overseas contingency operations. The former Little Creek Naval Amphibious Base, is the Navy's east coast major operating base for the expeditionary forces of the U.S. Atlantic Fleet. The former Fort Story was established as a coast artillery post in 1917. It is home to the 11th Transportation Battalion and provides an invaluable joint training venue utilized by Navy, Marine Corps and Army. There are a combined 130 resident commands on Joint Expeditionary Base. (Source: Public Affairs Officers at each Military Base.) The Federal Budget, specifically the impacts of sequestration mandated in Budget Control Act of 2011, impacted the Department of Defense (DOD) spending in the Hampton Roads region and created uncertainty in the regional economy. Subsequently, Congress and the executive branch reduced the impact of sequestration on defense spending by allowing flexibility in spending so cuts could be prioritized. Also helpful, Congress passed the Bipartisan Budget Act of 2013, which provides $63 billion in sequestration relief in FY-14 and FY-15, half of which applies to defense spending. This act also provides an additional $85 billion to the DOD for its overseas contingency operation and funding for a 1%military and federal civilian workers salary increase in FY-14. The result of these actions is likely to result in increased defense expenditures in 2014 in Hampton Roads. (Source:ODU Annual 2014 Economic Forecast.) President Obama's FY-16 budget request called for the end of sequestration; there is growing support in Congress for this position. Medical Facilities Medical facilities in the City have expanded over the last few years. One of the premier hospitals in the region, Sentara Virginia Beach General, underwent major renovations to improve services to its patients. The 276-bed acute-care facility features trauma services 24/7, stroke center, cancer center, and many other health care services. It is the region's only Level III Trauma Center and home to the Sentara Heart Center. Sentara Princess Anne Hospital is a 160-bed acute care hospital, and employs 968 people. It serves Southern Virginia Beach as well as neighboring Chesapeake and northeastern North Carolina communities. "Sentara Princess Anne Hospital, in partnership with Bon Secours Virginia, brings experienced physicians, award winning patient safety initiatives, advanced technology and a patient- centered approach to care for patients. Combined with more than 100 physicians and services offered on the multiple campus medical office buildings, Sentara Princess Anne Hospital is a comprehensive healthcare destination for the community." In addition, there are 21 urgent care centers for medical assistance throughout the City. Approximately 1,165 licensed doctors utilize the medical facilities in the City and approximately 544 dentists practice in the City. (Sources:Reference USA database Virginia Board of Medicine. http://www.sentara.com.) Agribusiness In 2013, the economic impact of agricultural community was estimated at $120 million made up of a diverse AG business sector including production agriculture (corn, soybeans, wheat), fruits & vegetables (over 24 different locally grown products), equine, livestock and agritourism. 44 square miles of the City's 248 square miles of land consist of farmland and forestland. This land base supports over 200 farms and farm related businesses that contribute to the environment, quality of life, and economy of the city and the region. Virginia Beach farms generate an estimated average [$37b] million in output annually. The farm sector was also responsible for attracting over 280,000 agritourism visitors from inside and outside the city. The Agriculture Reserve Program (ARP) has preserved over 9,223 acres of 41 farmland through October 31, 2014. The City has a year around farmers market that serves the community with local goods and products as well as offering community events such as Friday Night Hoe Downs, Ag Themed Festivities and Ag Educational venues such as Farm Days, Harvest Fair and Eat Healthy. Agriculture continues to grow and is expected to be a sustainable long term viable economic engine for the City of Virginia Beach. Education Available within the City is a wide variety of educational facilities and programs, including public elementary, middle and high schools, nine specialized academies, private and parochial schools, and eight higher educational facilities. In terms of public enrollment, the City's public school system is the largest city school system in the Commonwealth. PUBLIC EDUCATION FACILITIES/PROGRAMS June 30,2014 55 Elementary Schools 14 Middle Schools 11 High Schools 1 Technical and Career Education Center 1 Advanced Technology Center 1 Green Run Collegiate which is a Public Charter School 1 Old Donation Center for the Gifted and Talented* 1 Kemps Landing Magnet School* 1 Plaza Middle School Middle Years International Baccalaureate Program 1 Princess Anne High School International Baccalaureate Magnet Center 1 Bayside High School Health Sciences Academy 1 First Colonial High School Legal Studies Academy 1 Landstown High School Governor's STEM* &Technology Academy 1 Salem High School Visual and Performing Arts Academy 1 Tallwood High School Global Studies and World Languages Academy 1 Ocean Lakes High School Math/Science Center 1 Adult Learning Center 1 Juvenile Detention Center 1 Renaissance Academy Source:Business Services Office,Virginia Beach City Public Schools * Merged into one facility [Remainder of page intentionally left blank] 42 Public Schools. The City's public school March 31 average daily membership totaled 68,569 for the 2013-14 school year, a slight decrease of 0.07 percent over the previous year. Summarized below are the March 31 average daily membership and annual percentage change for the school year 2003-2004 to school year 2013-2014. PUBLIC SCHOOLS STUDENT POPULATION SCHOOL YEARS 2003-2004 TO 2013-2014 School Year Number of Students Percent Change 2003-04 75,151 (0.38) 2004-05 74,091 (1.41) 2005-06 72,953 (1.54) 2006-07 71,452 (2.06) 2007-08 70,473 (1.37) 2008-09 69,335 (1.61) 2009-10 69,225 (0.16) 2010-11 69,219 (0.01) 2011-12 68,977 (0.35) 2012-13 68,614 (0.53) 2013-14 68,569 (0.07) Source:Business Services Office,Virginia Beach City Public Schools. Private and Parochial Schools. According to The Virginia Council for Private Education, there are 14 accredited private and parochial schools in the City of Virginia Beach. Approximately 4,220 students are enrolled in these schools. (Sources: http://nces.ed.gov/globallocator/; www.vais.org; http://www.vcpe.org/;school web sites.) Higher Education Virginia Beach's higher educational resources include the Virginia Beach Higher Education Center, Virginia Wesleyan College, Tidewater Community College, the Advanced Technology Center, and Regent University. Virginia Beach is also home to branch campuses of Bryant & Stratton College, Centura College, ECPI University, George Washington University, Hampton University, Saint Leo University, South University, Strayer University, Troy University, Southern Illinois University, University of Virginia, Virginia Polytechnic Institute and State University, World College, and The Art Institute of Atlanta. Town Center area is the location for four of these branch campuses: The Art Institute of Virginia Beach, Hampton University's The College of Virginia Beach, University of Phoenix, and Strayer University, all offering adult education. Tidewater Community College (TCC), with an annual enrollment of nearly 46,000 students over four main campuses, is a division of the Virginia Community College System, and offers over 150 degree and certificate programs. The Virginia Beach campus has an enrollment of approximately 24,249 students. TCC offers general, occupational-technical and university parallel-college transfer education, and is Hampton Road's largest provider of higher education and workforce development services. TCC is a resource for business and industry to gain technical employees, as well as expertise for training and retraining programs for current employees. The 125,000- square- foot Joint-Use Library, built by TCC and the City of Virginia Beach, opened in August, 2013. It is located on the corner of Rosemont Road and Faculty Drive. A new 89,000 square-foot Student Center opened in January 2014. It includes a Welcome 43 & Information Center, Barnes and Noble bookstore, a fitness center, a gym, a study lounge and more for students, staff and guests. (Source:www.tcc.edu.) Virginia Wesleyan College is a four-year liberal arts private college located on the Virginia Beach/Norfolk boundary line. It was chartered in 1961 and is related to the United Methodist Church. It has an enrollment of approximately 1,300 students. There are approximately 34 majors in the undergraduate program including Criminal Justice, Liberal Arts Management, Languages and Computer Science. (Source:http://www.vwc.edu/about-us/.) Regent University, founded in 1978, has an enrollment of approximately 5,953. Regent consisted of seven graduate schools and one undergraduate school. Regent offers 50 graduate and undergraduate degrees with graduate schools of Business & Leadership, Education, Government, Law, Public Policy, Divinity, Psychology and Counseling, the College of Communications & Arts. (Source: http://www.regent.edu/about us/.) The Virginia Beach Higher Education Center is one of three Old Dominion University Regional Higher Education Centers (RHECs). The Virginia Beach Higher Education Center opened in 1999 through a partnership of the City of Virginia Beach, Old Dominion University and Norfolk State University. This partnership continues today among the City of Virginia Beach, Old Dominion University, Norfolk State University and Tidewater Community College. The Center also hosts the following organizations or programs: Institute for Learning in Retirement (ILR) and the Virginia Tidewater Consortium for Higher Education. Students can pursue undergraduate degrees in Communication, Criminal Justice, Engineering Technology, Health Sciences, Nursing, Psychology, Teacher Preparation, Work and Professional Studies, and more. Graduate degrees include Ph.D.'s in English and Community College Leadership, and Master's Degrees in Nursing, Public Health, Business Administration, Education, Accounting and Engineering Management, and more. Certification and licensure programs are also available. The Center also hosts The Institute for Learning in Retirement (ILR) and The Virginia Tidewater Consortium for Higher Education. (Source: http://www.odu.edu/vabeach/info.) The Advanced Technology Center (ATC) is a special Commonwealth of Virginia state/city partnership of Tidewater Community College, Virginia Beach Public Schools, and the City of Virginia Beach. The state provided $10 million and contributed the land. The City of Virginia Beach provided $12.5 million in funding. ATC provides technical training for high school and college students pursuing positions in fields such as Telecommunications, Information Technology, Engineering Technology, Computer Science, and Computer Aided Drafting and Design. ATC also partners with the Virginia Beach Department of Economic Development and provides industry-certified training in areas including Marine Services and Water Transportation, Radio and Television, and more. ATC offers space for existing and new businesses to enhance their employee's skills, and has a state-of-the-art theater for conferences, meetings, and training sessions. (Source:http://www.vbatc.com/a-about.html.) [Remainder of page intentionally left blank] 44 SECTION FOUR: CITY INDEBTEDNESS AND CAPITAL PLAN Limitations on Incurrence of Debt Pursuant to the Constitution of Virginia (the "Constitution") and the Public Finance Act of 1991, Chapter 26, Title 15.2, Code of Virginia of 1950, as amended, a city in Virginia is authorized to issue bonds and notes secured by a pledge of its full faith and credit and unlimited taxing power. The Constitution and the Public Finance Act of 1991 also limit the indebtedness which may be incurred by cities to 10 percent of the assessed valuation of real estate subject to local taxation. There is no requirement in the Constitution or the Code of Virginia that the issuance of general obligation bonds of the City be subject to approval of the qualified voters of the City at referendum. As of June 30, 2014, the total assessed value of real property (including Public Service property of$889,050,800) for the City was $49,626,664,990 which translates into a general obligation debt limit of $4,962,666,499. The City's net obligations subject to debt limitations as of June 30, 2014, totaled $712,384,323 and represented 14.35% of this limit. Debt outstanding as of January 31, 2015 subject to the debt limit is $739,428,358 and is 14.38%of the limit based on the Fiscal Year 2015 Land Book Value (including Public Service property of$889,050,800)totaling$51,421,081,300. The City Charter further limits the City's power to create debt. It provides that no bonds or notes (other than refunding bonds, revenue anticipation notes, revenue bonds, and other obligations excluded from the City's debt limit under Section 10(a)of Article VII of the Constitution)shall be issued until their issuance has been authorized by a majority of the qualified voters of the City voting in an election on the question. The City Charter further provides,however,that the City Council may authorize bonds or notes without an election in any calendar year in such amounts as shall not increase the total indebtedness of the City, as determined in the manner set forth in Section 10(a) of Article VII of the Constitution, by more than$10,000,000 above the amount of such indebtedness at the beginning of such calendar year. For purposes of computing the annual limitation on the amount of bonds or other obligations that may be issued without an election, authorized and unissued bonds or other obligations which could have been issued without an election on December 31 in the year they were authorized may be issued in a subsequent year without affecting the annual limitation for such subsequent year. In addition, refunding bonds shall not be included for purposes of determining the amount of bonds or other obligations that may be issued without an election in any calendar year. Contractual obligations of the City other than bonds and notes are not included with the annual limitations described herein. Debt Management Policies The City has developed a series of Debt Management Policies to provide a functional tool for debt management and capital planning. The policies reiterate the City's commitment to principles such as rapid principal retirement,maintaining sufficient working capital to avoid the use of short-term borrowing for operating purposes, and the use of self-supporting or revenue-supported debt where appropriate. The policies also establish the following"target"levels for these key debt ratios: Overall Net Debt To Estimated Full Market Value. This ratio indicates the relationship between the City's debt and the taxable value of property in the City. It is an important indicator of the City's ability to repay its tax-supported debt, since property taxes are a major revenue source. A small ratio indicates that the City will be better able to withstand economic downturns. It is the City's policy that the computed value of this ratio should not exceed 3.5 percent of estimated full market value. 45 Overall Net Debt Per Capita. This ratio indicates the per capita debt burden and is a general indication of the City's debt burden. A smaller ratio indicates a lighter burden. It is the City's policy that debt per capita should not exceed$2,800 per capita. Debt Per Capita To Per Capita Personal Income. This ratio is a measure of the capacity of citizens to finance tax-supported debt. A low ratio means that taxes required to repay debt represent a smaller portion of the average citizen's income. It is the City's policy that debt per capita should not exceed 6.5 percent of per capita income. Annual Debt Service To General Government Expenditures. This ratio measures the City's ability to repay debt without hampering other City services. A small ratio indicates a lesser burden on the City's operating budget. This computation presently has a guideline of 10 percent. In addition, the City staff monitors the Assessed Value Per Capita. This ratio reflects the strength of the City's tax base and the City's ability to finance tax-supported debt. The table below entitled Key Debt Ratios includes the computed value of this debt-load indicator. The City's debt load targets are evaluated periodically and are appropriately adjusted over time, taking into account the City's prospective debt issuances and the expectations and comparative standards of both the nationally recognized rating agencies and the financial community. While the City's general obligation debt load may exceed the City's debt load targets from time to time,the City anticipates that its actual debt load ratios generally will fall within the City's debt load targets over time. [Remainder of page intentionally left blank] 46 KEY DEBT RATIOS Fiscal Year Ended June 30 2010 2011 2012 2013 2014 January 31,2015(7) Overall Net Debt(I) $987,969,809 $1,001,906,552 $1,004,016,404 $971,940,595 $1,019,180,232 $1,028,934,266(1) Net Debt Per Capita(e) $2,256 $2,271 $2,244 $2,162 $2,256 $2,278 Ratio to Estimated- Full Value(3) 1.8% 1.9% 2.0% 2.0% 2.1% 2.0% Ratio of Per Capita Debt to Per Capita Income(4) 4.9% 4.70% 4.4% 4.3% 4.5% 4.5% Ratio of Annual Debt Service to General Government Expenditures 8.5% 8.5% 8.4% 8.4% 8.2% 8.5%(5) Assessed Value Per Capita(6) $128,473 $119,894 $114,967 $110,717 $109,873 $113,846 (1) Includes debt as described in the following"Overall Net Debt Table". Does not include debt charged to the Water and Sewer or Storm Water Enterprise Funds or Agriculture Reserve Program. (2) Population estimates are by the Weldon-Cooper Center for Public Service and the 2010 Census. (3) Real property is assessed at 100 percent of fair market value. (4) Per capita income figures from U.S.Department of Commerce/Bureau of Economic Analysis for years subsequent to 2013 are not available. FY 2014 and 2015 are estimated based on FY 2013. (5) Estimated,based on Fiscal Year 2015 Budget. (6) Assessed values for 2010-2014,is as of June 30th each year. FY 2015 is as of Julyl;includes$889,050,800 Public Service estimate,to total$51,421,081,300. (7) Includes$52,970,000*Series 2015A Bonds expected to be issued April 21,2015,and includes bonds expected to be refunded by the Series 2015B Bonds. Source:City Financial Statements. [Remainder of page intentionally left blank] Preliminary, subject to adjustment; see"Sale at Competitive Bidding,"herein 47 Outstanding Debt Information on the City's indebtedness is presented in the following tables. Included is information on overall net debt, selected debt service schedules on General Obligation bonds and Overall Net Debt,rapidity of principal retirement, and information on other types of debt. OVERALL NET DEBT As of January 31,2015 General Obligation Bonds(1) $644,994,266 SPSA Contingent Debt Obligation(2) 9,158,129 Public Facility Revenue Bonds(3) 330,970,000 Water and Sewer Revenue Bonds(4) 193,407,445 Storm Water Revenue Bonds(5) 46,880,000 Agriculture Reserve Program Installment Purchase Agreements(6) 41,464,092 $1,266,873,932 Plus: 2015A General Obligation Bonds expected to be issued April 21, 2015 52,970,000* Less: Water and Sewer Revenue Bonds(4) $193,407,445 SPSA Contingent Debt Obligation(2) 9,158,129 Storm Water Revenue Bonds(5) 46,880,000 Agriculture Reserve Installment Purchase Agreements(6) 41,464,092 290,909,666 Overall Net Debt $1,028,934,266 (1) Includes bonds expected to be refunded by the Series 2015B Bonds. (2) Represents Southeastern Public Service Authority guarantee of Debt. Not subject to City Charter as per Chapter 872 of the Virginia Acts of Assembly--2003 Session. (3) Includes 2005A &B Public Facility Revenue Bonds, 2007A&B Public Facility Revenue Bonds, 2010A,B &C Public Facility Revenue and Refunding Bonds,2012 A&B Revenue and Refunding Bonds,2013A Public Facility Revenue Bonds,and 2014A& B Revenue and Refunding Bonds issued through the Virginia Beach Development Authority as limited obligations of the Authority, payable solely from payments made by the City. These obligations are described in the section"VBDA Appropriation-Based Debt" herein. (4) Water and sewer revenue bonds are not secured by a pledge of the City's full faith and credit and unlimited taxing power. These bonds are secured solely by the net revenues of the water and sewer system. (5) Storm water revenue bonds are not secured by a pledge of the City's full faith and credit and unlimited taxing power.These bonds are secured solely by the net revenues of the storm water utility system. (6) Represents installment purchase agreements which are general obligations of the City. Interest and principal payments are paid from a dedicated portion of real estate taxes. Principal payments will be made from maturing zero coupon Treasury securities purchased from the dedicated portion of real estate taxes. These obligations are described in the section "Agricultural Reserve Program"herein. Source:City Department of Finance. *Preliminary,subject to adjustment;see"Sale at Competitive Bidding,"herein. 48 cz7 Q u H -b z F 2 m E w E F z �- `" C w P. 7 F" w , w O Ho 1- 7, 2 0 O F" �oO ' H O h 7 vd. M v) O O O O O O O O O O O O O 0, O. O. oo u? M M O O O O O O O O O O O Oc �` G r-•7 h a` M V V N N a`• .6 N O O O O O O O 'n il Q N —. v., 0 M v ' O M N h 0' v) N '0 'n h 0 O O O O O O 0 C W O—., 7 M 00 .- O 'n O O Cl. — M v? 'O O O O O O O N m z U oo v v 0 0, 'n N vi M N 7 — oo vi vi vi v vi ri o W 'n 00 QA Q1 00 N vl M m O1 Q1 N M M 00 00 V 'p W Z 7 v) '0 v) O t h 4 N N 7 'O 'O N oo M O O 'O 0: 7.- ce M 01 'C M — —• h 7 O 00 00 vl — h M O1 vi — 00 00 N N 4.. 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M 00 .� o •n o O N rn V 0 0 0 O 0 o N F 00 � •e l' 00 01 V) N V) M O N ... 00 •-• V) V) Vl V) V) V) .� „� U D er 00 C D oo N 00 V M M C 0 0 N M M 00 00 7 10 Z V h ,0 V) O .1;, !< V N N 7 K) 10 -• N 00 M O O 10 an en (T.. v5 M •-• -' h O 00 00 V) -, N M 01 V) 00 CO N r U P04 M V) V) V) V) V) 7 7 M M M M N N -, ,- ^ 0, 0 O 0. 69 0.0 u m . to < C. .n 10 N 00 01 O -• N M V V) 10 N 00 a\ O ^ N M V V1 'r'" co U W N N N N N N N N N N M en e' M en M .5 i y ,, 7 l '0 N 00 0+ O -• N M 7 cn 'D N o0 01 0 N en V [-0 O Lt. N N N N N N N N N M M M M M C coO O O O p O o o O co O co O O O co co o O O co T) 0 NNNNNNN N N N N NNN N N N N N N N ti4) 7 <'•9 Q m * 11 Authorized but Unissued Bonds After the issuance of the Series 2015A Bonds expected in April 2015, the City will have authorized but unissued $69,133,072 of general obligation bonds and $99,991,106 of revenue bonds, as shown in the table below. Authorization Unissued Purpose Amount Security Year Manner Public Improvement $66,400,000* General Obligation 2014 Council Public Improvement 2,733,072* General Obligation 2013 Council Water and Sewer 27,000,000 Revenue 2014 Council Water and Sewer 27,000,000 Revenue 2013 Council Water and Sewer 25,242,666 Revenue 2012 Council Storm Water Utility 9,000,000 Revenue 2014 Council Storm Water Utility 11,748,440 Revenue 2013 Council Source: City Department of Finance. RAPIDITY OF PRINCIPAL RETIREMENT RAPIDITY OF PRINCIPAL RETIREMENT ALL GENERAL OBLIGATION BONDS(')t�1 ALL OVERALL NET DEBT(2) January 31,2015 January 31,2015 Percentage of Percentage of Maturing Amount Total Debt Maturing Amount Total Debt Within Maturing Outstanding Within Maturing Outstanding _ 5 years $305,590,332(3) 43.78% 5 years $ 454,025,332(3) 44.13% 10 years 514,768,509 73.75% 10 years 793,483,509 77.12% 15 years 651,979,266 93.41% 15 years 969,204,266 94.19% 20 years 697,964,266 100.00% 20 years 1,028,934,266 100.00% Source: City Department of Finance. (1) Does not include appropriation-based indebtedness. (2) Includes bonds expected to be refunded by the Series 2015B Bonds and the City's General Obligation Bonds Series 2015A,expected to be issued April 21,2015. Preliminary,subject to adjustment;see"Sale at Competitive Bidding"herein. (3) Includes remaining principal portion of FY2015. Water and Sewer System Debt Pursuant to Article VII, Sec. 10(a)(3) of the Constitution of Virginia, the City has issued water and sewer revenue bonds which are secured solely by the net revenues of the water and sewer system. As of[January 31, 2015, $193,407,445] of these bonds are outstanding. *Preliminary, subject to change based upon the final principal amount of Series 2015A Bonds; see"Sale at Competitive Bidding" herein. 51 Storm Water Utility System Debt Pursuant to Article VII, Sec. 10(a)(3) of the Constitution of Virginia, the City has issued storm water utility revenue bonds which are secured solely by the net revenues of the storm water utility system. As of January 31, 2015, $46,880,000 of these bonds were outstanding. It is the City's policy to service all debt issued for storm water purposes by revenues from the storm water utility system. Virginia Beach Development Authority ("VBDA")Appropriation-Based Debt On several occasions the Virginia Beach City Council has requested that the VBDA finance various public facilities in the City pursuant to Chapter 643 of the Virginia Acts of Assembly of 1964. To meet the City's Financing Plans, the Authority has issued several series of bonds and refunding bonds for the City's benefit. The City's obligation to make payments under the VBDA bonds is subject to the annual appropriation of funds for such purpose by the City Council, and is not general obligation debt of the City. The following paragraphs describe these bond issues. On February 24, 1998, the City of Virginia Beach Development Authority issued $9,800,000 Lease Revenue Bonds payable solely from certain rental payments made by the City under an operating lease. The Lease Revenue Bonds financed the costs of acquiring and constructing a Social Services Building to be used by the City to house its Social Services Department. Principal outstanding on this agreement was refunded by the 2012B Public Facility Refunding Revenue Bonds issued in June, 2012. On June 14, 2002, the City of Virginia Beach Development Authority issued its $20,815,000 Public Facility Revenue Bonds, Series 2002A, and its $3,040,000 Taxable Public Facility Revenue Bonds, Series 2002B, to finance the acquisition of a public parking facility and land for a public plaza in the Town Center development. These bonds are limited obligations of the Authority,payable solely from certain payments made by the City pursuant to a Support Agreement between the Authority and the City. The outstanding portion of the Series 2002A Bonds was refunded through the issuance of Public Facility Refunding Revenue Bonds in 2010. The 2002B Bonds have all been retired. On September 24, 2003, the VBDA issued $165,000,000 Public Facility Revenue Bonds, with a portion of the proceeds being used for the construction of two parking garages in Town Center. The 2003A Public Facility Revenue Bonds were refunded by Public Facility Refunding Revenue Bonds issued in 2010 and 2012 and are no longer outstanding. On May 1, 2005, VBDA issued $103,900,000 of Public Facility Revenue Bonds (taxable and tax exempt) to fund various City projects and VBDA initiatives, a portion of which completed the financing for the Block 10 garage in Town Center. On June 26,2007, the VBDA issued an additional $100,865,000 of Public Facility Revenue Bonds (taxable and tax-exempt) to fund various City projects and VBDA initiatives, a portion of which financed Phase III of the Town Center project. In addition to the Town Center projects, these improvements included the Convention Center Replacement, the Virginia Aquarium and Marine Science Museum parking, the Performing Arts Center, Open Space Site Acquisition programs, and the 31st Street Parking Garage, among other projects. The aggregate cost of the projects is estimated to be approximately $438.5 million with the City currently financing approximately $368.4 million of these costs through the Authority's issuance of these public facility revenue bonds. The security for these bonds is a Support Agreement between the City and the Authority 52 in which the City will make certain payments to the Authority that will be sufficient to pay debt service on these bonds. Principal outstanding on these bonds as of January 31,2015 was $64,055,000. On May 25, 2010, the Authority issued $17,000,000 Public Facility Revenue Bonds Series 2010 A to finance various capital improvements; and $98,035,000 Series 2010B and$40,450,000 Series 2010C in Public Facility Refunding Revenue Bonds to achieve debt service savings which refunded portions of the Series 2002A, 2003A, 2005A and 2007A Public Facility Revenue Bonds issued by the VBDA on behalf of the City. These bonds are limited obligations of the Authority, payable solely from certain payments made by the City pursuant to a Support Agreement between the Authority and the City. Principal outstanding on these bonds as of January 31,2015 was $136,680,000. On June 20, 2012 the Authority issued$22,580,000 Public Facility Revenue Bonds, Series 2012A to finance various capital improvements; and $25,640,000 Public Facility Refunding Revenue Bonds, Series 2012B to achieve debt service savings by refunding all of the outstanding 1998 Lease Revenue Bonds and a portion of the outstanding 2003A Public Facility Revenue Bonds. The bonds are limited obligations of the Authority payable solely from payments made by the City pursuant to a Support Agreement between the Authority and the City. Principal outstanding on these bonds as of January 31, 2015 was $43,980,000. On June 19, 2013 the Authority issued$20,960,000 Public Facility Revenue Bonds, Series 2013A to finance various capital improvements. The bonds are limited obligations of the Authority payable solely from payments made by the City pursuant to a Support Agreement between the Authority and the City. Principal outstanding on these bonds as of January 31,2015 was $20,960,000. On June 18, 2014 the Authority issued$44,975,000 Public Facility Revenue Bonds, Series 2014A to finance the Block 11 Garage and various capital improvements, and $20,320,000 Public Facility Refunding Revenue Bonds Series 2014B to achieve debt service savings on the 2005A Public Facility Revenue Bonds. These bonds are limited obligations of the Authority payable solely from payments made by the City pursuant to a Support Agreement between the Authority and the City. Principal outstanding on these bonds as of January 31, 2015 was $65,295,000. 53 The following table summarizes the debt issued by the VBDA, the payment of which is subject to annual appropriation by the City Council: Amount Outstanding Bond Issue Purpose 31-Jan-15 2014A Public Facility Revenue Garage and Various Capital Improvements $44,975,000 2014B Public Facility Revenue Refunding Convention Center,Open Space,Garages,etc. 20,320,000 2013A Public Facility Revenue Various Capital Improvements 20,960,000 2012A Public Facility Revenue Various Capital Improvements 20,140,000 2012B Public Facility Revenue Refunding of Social Services Building,Convention Center,Theatre, 23,840,000 etc. 2010A Public Facility Revenue Various Capital Improvements 10,200,000 2010B Public Facility Refunding Refunding of Town Center Garages-Phase 1,Convention Center,Open 86,525,000 Revenue Space,Garages,etc. 2010C Public Facility Refunding Refunding of Convention Center,Open Space,Garages,etc. 39,955,000 Revenue 2007A Public Facility Revenue Convention Center,Open Space,Garages,etc. 50,705,000 2007B Taxable Public Facility Revenue Convention Center,Open Space,Garages,etc. 3,135,000 2005A Public Facility Revenue Convention Center,Open Space,Garages,etc. 4,195,000 2005B Taxable Public Facility Revenue Garages and Town Center 6,020,000 Total $331970,000 Source: City Department of Finance. Proposed Financing Through VBDA for FY2015 The City will ask the VBDA to issue approximately $50 million of public facility revenue bonds to finance capital projects for the City's benefit. The bonds will be limited obligations of VBDA payable solely from payments made by the City under a support agreement. Payments by the City will be subject to annual appropriation by the City Council. The bonds are expected to be issued in June 2015. Agricultural Reserve Program On May 9, 1995, City Council adopted an ordinance establishing the Agricultural Reserve Program ("ARP"). The primary purpose of the ordinance is to promote and encourage the preservation of farmland in the rural southern portion of the City. Through ARP, the City acquires development rights in designated areas within the southern portion of the City through the purchase of agricultural land preservation easements. Landowners who meet certain eligibility criteria may sell an easement to the City while holding fee simple title to the land and continuing to farm. The City acquires these development rights by executing installment purchase agreements with the landowners. These agreements provide for the payment of the principal balance of the agreement in a single installment due approximately twenty-five years after execution of the agreement. Interest on the unpaid principal balance is payable semi-annually. On May 9, 1995, the City Council originally dedicated a one and one-half cent increase in the real estate tax to finance the program; on May 11,2004,the City Council 54 reduced this amount to one cent; and on May 9, 2006, the City Council further reduced this amount to 9/10ths of one cent. These obligations constitute indebtedness within the meaning of Article VII, Section 10 of the Virginia Constitution and will be general obligations of the City, pledging the full faith and credit and unlimited taxing power of the City. By policy, interest and principal payments will be paid from a dedicated portion of real estate taxes. Principal payments will be made from maturing zero coupon Treasury securities purchased from the dedicated portion of real estate taxes. As of January 31, 2015, 89 installment purchase agreements totaling approximately 9,085 acres at a total purchase price of $41,464,092 had been executed. Eight additional applications totaling approximately 604 acres are being processed by the City, valued at$4,842,814. Overlapping Debt The City is autonomous from any county, town, or other political subdivision. Currently, there are no overlapping jurisdictions with debt outstanding for which City residents are liable. Short-Term Borrowing The City does not borrow on a short-term basis for working capital purposes. The City's policy is to maintain the General Fund balance at a level that provides sufficient cash flow for working capital purposes. Payment Record The City has never defaulted in the payment of either principal of or interest on any indebtedness. Impact of Future Economic Development on City Debt The City, over a number of years, has developed a strategy for the development and redevelopment of certain areas in the City that will be a critical element of the City's future economic vitality. Targeted areas include the further development of the oceanfront to complement the recently completed convention center, including, for example, a convention center headquarters hotel and entertainment venues. Other targeted development involves public investment in transportation initiatives in the City, including light rail that will also likely require additional debt. The use of public-private partnerships is a critical piece in this potential development. The public portion of these yet unnamed projects could involve additional debt not yet identified in the City's Capital Improvement Program. On December 9, 2014,the Virginia Beach City Council approved a non-binding agreement for an 18,000 - seat entertainment and sports arena at the Oceanfront, across from the convention center. The $200 million arena would be built entirely with private money. The City would provide up to$78 million in infrastructure—parking, a public plaza, water, sewer and lighting— outside the arena. In addition, the City would rebate to the developer direct taxes paid by the Arena for real estate, personal property, sales, admissions and meals taxes, as well as 1%of city-wide hotel taxes. The developer would finance, design, build, own, operate and maintain the arena, and would pay for city services when events are held at the arena. City staff and the developer will work out a detailed development agreement. The City Council could vote on that final agreement in the first quarter of 2015. If approved, the groundbreaking could be in fall 2015 and the arena could open in fall 2017. 55 Comprehensive Plan The City of Virginia Beach Comprehensive Plan was adopted on December 8, 2009. There are a number of key planning policies embodied in this update that include urban and rural growth management strategies, such as the Green Line and Strategic Growth Area (SGA) components, economic development opportunities, multimodal transportation systems that include transit, other public facility improvements, care of the environment, housing opportunities, neighborhood preservation, historic resource management and community design guidelines. By adopting these provisions of the Comprehensive Plan, the City has committed itself to advancing sound planning policies to achieve continued physical and fiscal viability. This is accomplished, in part, by creating a fair and workable balance between the supply of public service delivery systems and the demand placed on those systems by existing and future land uses. The comprehensive planning policies of the City have been designed to achieve enhanced and manageable land development throughout our urban, suburban and rural areas. In addition, there are 8 Strategic Growth Areas (SGA) defined in this plan. These carefully defined areas have been planned to advance the transformation of existing suburban patterns of development into a coherent set of high quality and environmentally sound mixed use urban centers. In addition, the plan recognizes that adequate urban facilities and services need to be focused on serving future growth in these SGA's thereby creating higher quality land uses and expanding the City's taxable revenue base while, at the same time, not compromising the reasonable levels of service to be provided in other areas of the City. By preventing future sprawl through the designation of SGAs for appropriate urban development, the City avoids net negative fiscal impacts for related capital and operating expenses that are too often linked to such development patterns. It is important to note that our comprehensive plan policies also recognize the need to preserve our stable residential neighborhoods in the Suburban Area from decline and a range of initiatives have been and will be established to further this objective. The Comprehensive Plan outlines land use and other planning policies for the Princess Anne/Transition Area. This area is strategically located between the more urbanized region of the City to the north of the Green Line and the rural areas to the south; the Princess Anne component is within the Interfacility Traffic Area (ITA) between NAS Oceana and NALF Fentress in Chesapeake. The Princess Anne/Transition Area is an important component of the City's overall land use planning and economic development strategy. It is not the intent of the Comprehensive Plan for Princess Anne or the Transition Area to become part of the urban area north of the Green Line, nor is it intended that the Transition Area be limited to the very low densities appropriate for rural growth. The policies of the Comprehensive Plan have been designed to ensure that this continues to be a well-planned area. In addition to the municipal center and courthouse complex, the Princess Anne Commons area comprises an impressive array of uses that define it as a special destination within the Hampton Roads Metropolitan Area. It includes a world- class amphitheater, as well as higher education institutions, medical facilities, sports centers and major parklands, among other activities. Other parts of the Princess Anne area include many well planned neighborhoods with considerable open space and protection of key environmental resources, such as our expansive West Neck Creek Park. The southern third of the city is rural and this Comprehensive Plan provides a set of policies to balance agricultural viability and environmental protection with limited well-managed residential and non-residential growth. For example, the Rural Preservation element of the Comprehensive Plan and the Agricultural Reserve Program, adopted by City Council in 1995, are major tools to promote the preservation of farmland and the rural way of life. A series of special Comprehensive Plan amendments, along with many related ordinances and process improvements were established as part of our Oceana Land Use Conformity Program. These actions occurred between 2005 and 2009 and provide complementary land use planning direction between 56 the city and the Navy that allow us to achieve a balance between the city's responsibility to conduct land use planning decision making with the Navy's responsibility to ensure optimal military readiness. The overall land use planning guidance cited in the Comprehensive Plan, along with the strong public demand to live and work in Virginia Beach, will ensure continued well-planned growth in Virginia Beach into the foreseeable future. The Virginia Beach Comprehensive Plan is a dynamic instrument and City Council periodically reviews, enhances and amends the Plan when appropriate. A number of planning documents have been adopted by City Council as amendments to the current 2009 Comprehensive Plan, including: master plans for the Strategic Growth Areas (Newtown SGA, Rosemont SGA, Lynnhaven SGA and Hilltop SGA), the Interfacility Traffic Area&Vicinity Master Plan, the Virginia Aquarium and Owls Creek Area Plan, and the Oceanfront Resort District Guidelines. A master plan for the Centerville Strategic Growth Area was completed in January 2013 and was adopted as an amendment in March 2013. This completes the SGA master planning process for all 8 of the City's Strategic Growth Areas. In Fall 2011, the City also began preparing the City's first Sustainability Plan, which is an action item in the 2009 Comprehensive Plan, and City Council adopted the plan in March 2013. Since 1971, the City Council has periodically revised and adopted the City's Master Transportation Plan (MTP), as needed, to address, in a comprehensive fashion, the need for an efficient, cost-effective and multimodal transportation system. This policy document, which is a component of the Comprehensive Plan, establishes transportation planning policies for Virginia Beach, and provides planning guidance for bikeways, scenic easements, and other similar features related to the City's major roadway system. The Master Transportation Plan in the 2009 Comprehensive Plan places greater emphasis on multimodal systems, especially mass transit modes to help provide alternative mobility consistent with the planning goals related to our Strategic Growth Areas. It was amended in 2010 to include the Major Street Network Ultimate Rights-of-Way and, again, in 2011 to incorporate an update of the City's Bikeways and Trails Master Plan. Decisions affecting the implementation of land use and transportation policies are based, in large measure, upon the guidance provided in the City's Comprehensive Plan and Master Transportation Plan The City Council has continuously demonstrated its commitment to implementation of the Comprehensive Plan via both its Operating and Capital Improvement Budgets, and its Capital Improvement Plan, focusing on the public initiative recommendations contained in these various plans. Implementation has also occurred through preparation of amendments to development ordinances and other necessary steps to realize full implementation of these plans in so far as city government can affect change. It is the City's intention to provide appropriate incentives through adopted policies to encourage the private sector and other community organizations to partner with the City to realize plan goals. FY-2015-20 Capital Improvement Program The Capital Improvement Program for the six-year period beginning FY 2014-15 identifies the funding needed for construction of City facilities, replacement and modernization of schools, replacement of utility infrastructure, acquisition of major pieces of equipment and computer systems, construction of roadways, infrastructure maintenance, and economic development projects. This program covers the years from FY 2014-15 through FY 2019-20, although only the first year of the Capital Budget is actually appropriated. The CIP is the result of a process that balances the need for public facilities against the fiscal capability for the City to provide for these needs. it is the City's policy to fund individual capital projects of less than$250,000 through General Fund appropriations(pay-as-you-go financing). 57 Highlights of the Adopted Capital Improvement Program for Fiscal Years 2015—2020 As the table below shows, the six year program totals over $1 billion dollars with major investments being made in schools, roadways and utilities. Summary of Projects Estimates Remaining Years of Programmed Capital Budget Capital Program 6 Year Project Type Year 1 FY 2014-15 Years 2 through 6 Funding Schools $ 34,566,000 $ 184,955,000 $219,521,000 Roadways 80,586,932 81,875,496 162,462,428 Buildings 20,326,684 93,554,918 113,881,602 Parks and Recreation 24,587,750 60,789,772 85,377,522 Utilities 58,514,582 276,280,136 334,794,718 Coastal 11,125,047 43,250,917 54,375,964 Economic and Tourism Development 29,071,581 28,895,124 57,966,705 Communications and Information 22,179,017 25,576,866 47,755,883 Technology Total Capital Improvement Program $280,957,593 $795,178,229 $ 1,076,135,822 The CIP is a reflection of the City's long-term strategies. Decisions made when developing the CIP are based on strategic planning that must strike a balance between: What must be done? What can we afford to do?How can we accomplish what needs to be done? What Must Be Done? The City must meet state and federal mandates. Examples include projects to address Environmental Protection Agency and Virginia Department of Environmental Quality Regional Consent order requirements and to improve the quality of drainage water before it enters major river basins. Maintenance of the City's current infrastructure, equipment and buildings. In accordance with the City's Sustainability Plan goal to ensure that the City of Virginia Beach is "utilizing quality infrastructure," and City Council Policy for the "Maintenance and Repair of Aging City Infrastructure" The FY 2014-15 CIP includes projects that will rehabilitate/renew/replace existing infrastructure. Invest in the future growth of the City. The City cannot single-handedly grow the local economy; however, the City can generate an environment that incentivizes investments by the private sector. The FY 2014-15 CIP continues to enhance the environment within the City of Virginia Beach through additional investments in economic and tourism related projects, navigable waterways, schools, utilities, and roadways. 58 What Can We Afford To Do? Means of Financing Remaining Years Capital Budget of the Capital Programmed Year 1 FY 2014- Program Years 2 6 Year Type of Financing 15 through 6 Funding Pay-As-You-Go $ 48,075,641 $ 265,973,375 $ 314,049,016 General Fund Balance 21,678,524 55,597,908 77,276,432 Other Fund Balance/Retained 15,320,672 23,512,143 38,832,815 Earnings* Bonds and Lease Purchases 141,275,659 407,497,239 548,772,898 State and Federal Funds 40,299,118 37,579,319 77,878,437 Other Sources 14,307,979 5,018,245 19,326,224 Total Financing 6-Year Period $ 258,202,109 $ 795,178,229 $ 1,076,135,822 1 *Includes$4,396,503 of General Fund—Fund Balance related to 1 cent of Roadway dedication funding. As the table illustrates, 51% of the funding for the total six-year program is derived from various debt sources such as bonds and lease purchase. The next largest source is the City's Operating Budget in the form of pay-as-you-go financing. Pay-as-you-go financing funds 29.2% of the total six-year program. This includes City Council dedications for specific projects such as Recreation Center replacements, open space acquisitions, as well as transfer of current revenues to minimize the City's use of debt. The strategy of financing the CIP has always been to use debt as the final option once all other sources have been exhausted to minimize the impact on future residents. Even with this strategy debt is necessary to accomplish major projects such as schools and roads, similar to the strategy of taking out a mortgage to purchase a home. One of the biggest shifts in financing the FY 2014-15 CIP is the increase in Virginia Department of Transportation (VDOT) funding for roadways. Over the six-year programmed period, VDOT will provide the City additional transportation funding. Regional projects are receiving significant funding and several city roads are high priorities on the region's list. This State funding allowed the City to reallocate local funding to meet current project needs. Even with this increase in State funding, the City has maintained a 2 cent dedication of the real estate tax to support roadway projects. How Can We Accomplish What Needs To Be Done? The FY 2014-15 CIP is divided into the same seven business areas as the Operating Budget: Economic Vitality, Safe Community, Quality Physical Environment, Cultural and Recreational Opportunities, Quality Education and Lifelong Learning, Family and Youth Opportunities, and Quality Organization. Within the sections are the functional areas of utilities, roadways, buildings, coastal, technology,parks and schools: Utilities Section: The utilities section includes water, sewer and storm water. These three sections combined contain projects totaling $335 million and represent 31% of the total programmed expenditures.These projects are necessary to address the regional consent order. Schools Section: The Schools section is the largest section (excluding the combined utilities), representing 21% of all programmed funding and $220 million over the next six years for the replacement, renovation and maintenance of existing facilities. Key Schools projects are the 59 Consolidation of Old Donation Center/Kemps Landing Magnet School and the replacement of Princess Anne Middle and Thoroughgood Elementary schools. Roadways Section: Roadways represent 15% of the total six-year program funding and $162 million over the next six years.. Roadway funding for FY 2014-15 increased by over $30 million when compared to what was programmed for FY 2014-15 in last year's CIP document. The increase in roadways funding is mainly attributable to the influx of State funding. Notable projects include Cavalier Drive, Greenwich Road Crossover and Cleveland Street improvements, Indian River Road improvements and Pacific Avenue improvements. Buildings Section: Buildings represents 11% of the total six-year program funding and $114 million over the next six years. Capital maintenance of existing infrastructure, including HVAC systems, roofs, elevators, fire protection and alarm systems, other renovation and repairs, replacing fire apparatus, and improving the Fire Training Center account for 47% of the projects in this section.An additional $2.6 million is programmed over the six-year CIP period for the capital maintenance and repair of fire facilities. An increase in the Personal Property tax provides additional revenue to fund the public safety equipment replacement project and the replacement of the Correctional Center Master Control Center at a total cost of $11.3 million. The Buildings section addresses important long standing building needs including replacement of the Fourth Police Precinct and the Black water Fire and Rescue stations. Parks and Recreation Section: The Parks and Recreation section for FY 2014-15 represents 8% of the total six-year program funding and $85 million over the next six years. For FY 2014-15, 83% of project resources are being allocated to facility maintenance, renovations, and repairs. Key Parks and Recreation projects include replacement of the existing 70-year old administrative office building and replacement of the Kempsville Recreation Center. Coastal Section: Coastal funding for FY 2014-15 represents 5% of the total six-year program funding and$54 million over the next six years. The Coastal section continues the neighborhood dredging program. Of the total funding for the Coastal section, 87% is for the replenishment, maintenance, and rehabilitation of existing coastal projects related to the Sandbridge district, Rudee Inlet and the Lynnhaven River(not sand replenishment). Economic Vitality: Funding for the Economic Vitality business area for FY 2014-15 represents 5% of the total six-year program funding and$58 million over the next six years. The Economic Vitality section continues to focus on the Oceana BRAC Interfacility Traffic Area Conformity project and the strategic growth area program. Two new projects are: 1) a project to provide $1 million for the study of issues surrounding the extension of light rail into Virginia Beach and 2) a project to purchase the site and public parking garage at 25th Street for$7.65 million as part of a public private partnership. Communication and Information Technology (ComIT): ComIT funding for FY 2014-15 represents 4% of the total six-year program funding and $48 million over the next six years. Some new projects to this section include the purchase and implementation of a Metropolitan Area Network and the purchase and implementation of an enterprise scheduling and timekeeping system together costing $6.0 million. An increase in the Personal Property tax provided additional revenue to fund the purchase and implementation of Police Department oceanfront cameras as well as the replacement of fire radio in-mask communication equipment for the Fire Department. These projects are funded at$12.2 million. [Place Holder for FY-16 Proposed Capital Improvement Program for Fiscal Years 2016— 2021] 60 SECTION FIVE: FINANCIAL INFORMATION Basis of Accounting and Accounting Structure All of the City's and School Board Component Unit Governmental Funds and Agency Funds (assets and liabilities) are reported under the modified accrual basis of accounting. Revenues are recognized in the accounting period in which they become susceptible to accrual (i.e., measurable and available). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The City considers property taxes as available if they are collected within 45 days after year end. Expenditures are recognized in the accounting period in which the corresponding liabilities are incurred, if measurable (except for unmatured interest on general long-term debt which is recognized when due and paid). The following is a list of the major revenue sources which meet the "susceptible to accrual" criteria. General Property Taxes Interest on Deposits and Investments General Sales Tax Revenue from Commonwealth Utility Taxes Revenue from Federal Government Hotel Taxes Amusement Taxes Restaurant Taxes All City and School Board Component Unit Proprietary Funds are reported under the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred. Unbilled Water and Sewer and Storm Water Enterprise Fund accounts receivable for utility services provided through June 30 are included in the financial statements. The City operates on a July 1 through June 30 Fiscal Year. City of Virginia Beach Development Authority The Virginia Beach Development Authority initially was established for the purposes of attracting new industries and the expansion of existing industries. Over time, the Authority's powers have been expanded and now include the power to undertake financings for the City. In addition, the Authority is authorized to issue industrial development bonds after approval by the City Council and to purchase land to improve and sell for development. These bonds do not constitute indebtedness of the City but are secured solely by revenues from the organization on whose behalf the bonds were issued. The Authority's Commissioners are appointed by City Council. The City does not have legal title to any of the Authority's assets, nor does it have a right to the Authority's surpluses. However, in accordance with Governmental Accounting Standards Board Statements 14 and 61, the Authority is being presented as a blended component unit. Hampton Roads Transportation District Commission The City's financial statements include its share of the operating cost of the regional mass transit operations of the Hampton Roads Transportation District Commission. For Fiscal Year 2015, the City's share of budgeted operating costs was $6,348,810. 61 I i I I City Financial Statements In the government-wide Statement of Net Assets, both the governmental and business-type activities columns are presented on a consolidated basis by column and are reflected on a full accrual, and economic resources basis, which incorporates long-term assets and receivables as well as long-term debt and obligations. The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. The program revenues must be directly associated with the function (public safety, public works, etc.) or a business-type activity. Program revenues include (1) charges to customers or applicants who purchase, use or directly benefit from goods, services, or privileges provided by a given function or segment and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported as general revenues. The City does not allocate indirect expenses. Fund financial statements are provided for governmental funds,proprietary funds, and fiduciary funds: Major governmental funds are: The General Fund is the City's primary operating fund. It accounts for all financial resources of the City, except those required to be accounted for in another fund. Revenues are derived primarily from property and other local taxes, state and federal distributions, licenses, permits, charges for service, and interest income. A significant part of the General Fund's revenues is used principally to finance the operations of the City of Virginia Beach School Board. The Capital Projects Fund is used to account for the financial resources for the acquisition or construction of major capital facilities within the City. Major proprietary funds are: The Water and Sewer Fund provides water service and sanitary sewer waste collection and transmission services to Virginia Beach citizens and accounts for operations that are financed in a manner similar to private business enterprises. The Storm Water Fund accounts for the activities of the Storm Water Utility which charges a fee for operational and capital needs for Storm Water management in the City. The Development Authority Fund was established for the purpose of attracting new industries and the expansion of existing industries. These services are financed through fees for Industrial Revenue Bonds and other sources. Additionally,the City reports the following fund types: Special Revenue Funds account for revenue derived from specific sources that are restricted by legal and regulatory provisions to finance specific activities. 62 Internal Service Funds account for the financing of goods and services provided to other departments and agencies of the City or to other governmental units on a cost reimbursement basis. Fiduciary Funds are used to account for assets held by the city in a trustee capacity or as an agent for individuals,private organizations and other governmental units. Investment Policies and Practices The City of Virginia Beach, as a political subdivision of the Commonwealth, is limited to investments permitted by the Code of Virginia of 1950, as amended. In addition, various bond resolutions and a City Council adopted investment policy further restrict the types of allowable investment activities. The City's investment practices are generally described in footnote 7 of the City's financial statements, included in Appendix A hereto. The City Treasurer is responsible for the investment of City funds. The City Treasurer invests the City's funds using internal active management, with external trustees and trust funds taking possession of applicable investments. Within the state permitted guidelines and the adopted investment policy, the City Treasurer limits the City's investments to the State Treasurer's Local Government Investment Pool, collateralized certificates of deposit, repurchase agreements, prime quality commercial paper, and prime quality "fed eligible" bankers' acceptances. The City will also participate in the new VACoNML Virginia Investment Pool. The City does not invest in "derivative" securities, utilize reverse repurchase agreements, nor otherwise leverage its investment portfolio. The City matches the maturity of its investments to cash flow needs to assure cash availability as necessary. Certificate of Achievement The Government Finance Officers Association of the United States and Canada ("GFOA") awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its Comprehensive Annual Financial Report ("CAFR") for Fiscal Year 2014. In order to be awarded a Certificate of Achievement, a governmental unit must publish an easily readable and efficiently organized Comprehensive Annual Financial Report that substantially conforms to the high standards for financial reporting as promulgated by the GFOA. A Certificate of Achievement is valid for one year only. The City has been awarded a Certificate of Achievement (called a Certificate of Conformance prior to 1985) for its Comprehensive Annual Financial Report for 35 of the past 36 years. The City was also awarded the Certificate of Achievement for Distinguished Budget Presentation from the GFOA for its Fiscal Year 2015 budget. The City also received this award for 28 of the last 30 years. Budgetary Process The City Charter requires the City Manager to submit a balanced, proposed operating budget to the City Council at least 90 days before the beginning of each fiscal year which begins July 1. Each department of the City prepares its own budget request for review by the City Manager. The City Council is required to hold a public hearing on the budget at which time all interested persons have the opportunity to comment. If the proposed operating budget is not.legally adopted by the City Council by June 1, the operating budget submitted by the City Manager will have full force and effect as if it had been adopted by the City Council. 63 The School budget is approved by the School Board, transmitted to the City Manager for review, and then submitted to the City Council for consideration as part of the City's general operating budget. If the School Board determines that additional funding is needed, the School Board Chairman makes a formal written request to the City Council, and the School Board holds a public hearing on the issue. The City Manager is authorized to transfer appropriations up to a maximum of $100,000. Transfers in excess of$100,000 require City Council approval. Transfers between $25,000 to $100,000 are reported to City Council on a monthly basis. Additional appropriations must be offset by additional estimated revenues and/or a transfer from the proper undesignated fund balance and require a public hearing if the amount of the additional appropriation exceeds one percent of the total revenue in the approved budget. Unexpended appropriations (except for the Capital Projects and Grants Funds) lapse and are closed to the proper fund balance at the end of each fiscal year. The appropriation for the subsequent fiscal year is increased by the amount necessary to satisfy the outstanding encumbrances at June 30 of each fiscal year. The operating budget includes a portion of the funding for the Capital Improvement Program ("CIP"). General appropriations used to finance capital projects are shown both in the operating budget and in the CIP. The Department of Management Services annually prepares a six-year CIP. Because activities of capital projects often go beyond a fiscal year period, the accounting, encumbering, and controlling of the funds are based upon the length of project activities. Similarly, federal and state grants in the Grants and Grants Consolidated Funds are budgeted separately from the operating budget because these revenues do not necessarily coincide with the City's fiscal year. Each capital lease obligation has a subject-to-appropriation clause which generally states that each fiscal year's lease payments are subject to appropriation by City Council. These capital lease appropriations are offset by an equal amount of revenue(other financing sources). Highlights of the Adopted Operating Budget for Fiscal Year 2015 On March 25, 2014, the City Manager and staff presented the proposed FY-15 Operating Budget and Capital Improvement Program to City Council. The budgets were adopted on May 13. Between March 25 and May 13, Council held five workshops, two public hearings, and one reconciliation workshop. The most important development in the FY-15 budget is real estate assessments are growing after an unprecedented five consecutive years of decline. Congress has removed some uncertainty with the passage of a debt ceiling extension. The effects of Federal sequestration are waning and Congress has reduced many of the consequential impacts on the defense budget. All of which bode well for continued growth in consumer revenues. Overall, revenues are growing by 2.80% in the FY 2014-15 budget, which represents the strongest year since FY 2007-08. Real estate assessments returning to positive territory is the most encouraging news. The growth in real estate values was broad based. The average value of all major classifications of property: residential; commercial/industrial; and apartments increased. Although the growth represents especially good news, the Real Estate Assessor cautions that it may not represent the beginning of a sustained upward trend. Foreclosures still represent 20% of total sales (40% for townhomes), and nearly a 64 quarter of all properties still decreased in value. The overall increase in revenue derived from real estate is $18.2 million of which approximately $3 million is related to the growth from new construction over FY 2013-14. Personal property taxes have always been highly sensitive to economic cycles. During the depth of the recession, new car registrations plunged 49% from their pre-recession peak. New car sales have grown 36% since the recession and used car prices are holding their values above historic norms (primarily because lower car sales during the recession has now limited the supply of used cars from that time period). Other revenues are on a pace to perform above the budgeted levels in FY 2013-14 so that the shortfall in personal property will be mitigated. The budget includes a 30-cent increase in the personal property tax rate for automobiles and business property. This rate increase will be dedicated to fund public safety projects and staffing. It is important to note that the City's new rate still represents the lowest among the major cities in the region. The average personal property tax bill on vehicles would increase by$52 as a result of the increased tax rate. The major consumer revenues (General Sales, Business Professional Occupancy License tax, Meal, and Hotel taxes), which are sensitive to the economy, are performing modestly well, but below their long-term historic norms. These revenues dipped during the recession period of 2009 and 2010, but have recovered more quickly than the real estate tax has exiting the recession. Business License revenues have recovered since the recession. An interesting phenomenon occurred during the recession, however. Over a two-year period, the number of business licenses issued actually increased during the recession(1.5%)while the gross revenue declined(-8.9%). Historically, the meal tax revenue has been one of the most consistent performers regardless of underlying economic fundamentals, and it consistently has out-performed General Sales tax. Through five previous national recessions (some of which did not impact our area), the lowest annual growth rate achieved was 1.6%. This immunity ended for this recession. Annual growth rates for FY 2008-09 and FY 2009-10 failed to breach 1% (0.5% and 0.3% respectively); however, the growth never trended negative. Modest growth, however, has resumed with this revenue growing at an average of 4.4% since the recession ended. Admissions taxes are not performing well, but these are highly variable and highly dependent on the particular movie releases and amphitheater season. Admission from movie and amphitheater sales typically generates between 51% and 57% of total admission taxes. From FY 2008-09 through FY 2012- 13, the annual average change in local movie sales has declined by 0.3%, but the range has been from an increase of 7.2% to a decrease of 3.9%. The amphitheater season is highly dependent on touring acts and, in some cases, the weather. For the last five years, amphitheater sales have grown by an average rate of 0.5%,but the range spans from an increase of 36%to a decrease of 17%. Other local taxes included in the FY 2014-15 Operating Budget reflect mostly positive performance. Cable Franchise taxes, Deeds, Automobile Licenses, Cigarette taxes, and Utility taxes are growing. The local revenue that is not performing well is Bank Net Capital taxes (franchise tax on the net capital of banks). A charge for services represents a broad range of revenues that offset the cost of delivering services and programs. The City has been raising program specific fees to users to cover more of the costs of these programs. Charges for services helped offset the five consecutive years of declining real estate assessments. • Storm Water Utility Rate: The Storm Water Utility Enterprise Fund proposes a 1.70 increase per ERU to support nine positions and equipment necessary to address additional permitting, 65 inspection, and mitigation efforts required to meet new Storm Water regulatory requirements. One Engineer IV, one Engineer III and two Construction Inspector III (4 positions) have been added to Engineering Project Management. One Engineer II, one Engineering Technician III, one Engineering Technician II, one Construction inspector III and one Construction Inspector II (5 positions) have been added to Storm Water Operations. • Water and Sewer Rate: FY 2014-15 represents the last year of a four-year phase-in of rate increases for the sewer program. The monthly increase for a single family residence is $3.05. Another positive budget change associated with the economic recovery, is the City has begun to minimize the use of fund balance from the previous year to balance the current year's Operating Budget. The use of fund balance for certain one-time costs is common in even normal economic climates or for dedicated funds in which the use is anticipated as part of a financing strategy. Prior to the recession, the use of General Fund fund balance to balance the Operating Budget was non-existent for the City. For a four-year period the City's use of fund balance equated to greater than 3% of total revenues to mitigate the impacts of the recession. That percentage has declined to 1.6% for FY 2013-14 and FY 2014-15. Of the $32.7 million in fund balance appropriated for FY 2014-15, $23.7 million is the Schools portion and $9.1 million is appropriated for planned use for City Council dedications and future capital commitments. The City allocates funding to Schools via a revenue sharing formula. The formula is based on the Standards of Quality (SOQ), which mandates the minimum amount of revenue that must be provided by the City to the School System. The formula takes the sum of all non-dedicated local taxes and then subtracts from that amount the SOQ contribution (the SOQ amount is guaranteed to the Schools). The difference between these two figures is then multiplied by 32.37%, which makes up the supplemental local match. For FY 2014-15, the City is contributing $366.9 million in revenue according to the revenue sharing formula. For City and Schools combined, revenues FY2014-15are projected to increase 2.80% compared to the Adjusted FY 2013-14 Operating Budget. As seen on the next table, of the $1,830.5 million budget, $969.9 million is allocated to support City programs and $860.6 million is used to support School programs. [Remainder of page intentionally left blank] 66 City and School Revenue Summary FY 2014-15 FY 2013-14 Schools Total City& Percent ,_ Adjusted Budgeti City Budget Budget Schools Budget Change Real Estate 2 $ 462,863,673 $461,158,963 $ 19,886,012 $ 481,044,975 3.9% Personal Property 138,576,713 137,161,976 - 137,161,976 -1.0% General Sales 57,987,462 60,016,191 - 60,016,191 3.5% Utility Tax 25,123,967 25,150,998 - 25,150,998 0.1% VA Telecommunications 19,694,924 19,744,161 - 19,744,161 0.2% Business License 42,791,543 47,600,886 - 47,600,886 11.2% Cable Franchise 7,031,293 7,400,000 - 7,400,000 5.2% Restaurant Tax 58,140,927 59,622,821 - 59,622,821 2.5% Amusement Tax 5,941,774 5,836,125 - 5,836,125 -1.8% Hotel Room Tax 28,057,856 t 27,872,312 - 27,872,312 -0.7% Cigarette Tax 13,042,050 13,083,160 - 13,083,160 0.3% Revenue Sharing Formula -370,131,412 370,131,412 - 0.0% General Fund Balance (Sandbridge TIF) 3,116,978 0 2,000,000 2,000,000 -35.8% Other Fund Balance 25,077,977 4,474,328 23,559,588 28,033,916 11.8% Utility Fees 149536876 154,677,502 - 154,677,502 3.4% Other Revenue 145,740,319 125,660,422 24,984,260 150,644,682 3.4% Waste Collection Fee 31,098,000 ' 31,098,000 - 31,098,000 0.0% State Revenue 447,317,980 116,646,144 343,138,406 459,784,550 2.8% Federal Revenue 119,511,750E 42,772,311 76,922,539 119,694,850 -O.2%._. Total Operating Budget $ 1,780,652,062 $969,844,888 $860,622,217 $1,830,467,105 2.80% 1)The adjusted budget includes all ordinances adopted by City Council 2)Four cents of last year's real estate tax rate increase was dedicated to education The Schools receive four of the six cents real estate tax rate increase that was adopted by City Council in FY 2012-13. For FY 2014-15, this dedication equates to $19,886,012. The Schools also redirected $2 million of General Fund fund balance (Sandbridge TIF surplus declaration) from their CIP to their Operating Budget. This is the second consecutive year that a portion of this funding has been redirected, at the School Board's request,to their Operating Budget. In addition,the City Council decided to hold the School System harmless from the 2-cent reduction in the FY 2013-14 real estate tax rate ($3,218,551). For FY 2014-15, the City is providing $392 million in local funding from all sources (shown in Bold on the table above), or 45.5% of the $860.6 million in the FY 2014-15 School Operating Budget. This amount exceeds the minimum required by the State Standards of Quality by$219 million. 67 Impact on Taxpayers Virginia Beach strikes a good balance between imposing taxes and delivering high quality services. The City imposes the lowest overall tax burden among all the major cities in Hampton Roads while providing schools that produce high test scores; full service recreation centers; and the lowest crime rate in the area. The table below illustrates that the City generally imposes relatively low taxes on a typical household. Comparison of Annual Tax Impact for Virginia Beach from FY 2008-09 to FY 2014-15 Based on Proposed FY 2014-15 Rates Proposed 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 Real Estate Tax $2,308.66 $2,201.86 $2,110.19 $2,054.12 $2,089.05 $2,001.36 $2,054.37 Personal Property Tax' 208.62 163.65 160.99 190.72 231.70 241.60 293.44 Electricity Utility Tax 36.00 36.00 36.00 36.00 36.00 36.00 36.00 Gas Utility Tax 36.00 36.00 36.00 36.00 36.00 36.00 36.00 Va Telecommunications Tax 70.68 70.68 70.68 70.68 70.68 70.68 70.68 Water Utility Tax 36.00 36.00 36.00 36.00 36.00 36.00 36.00 Restaurant Tax 275.00 263.03 263.03 263.03 263.03 263.03 263.03 Admissions Tax 25.69 25.69 25.69 25.69 25.69 25.69 25.69 Vehicle License Decal 50.00 50.00 50.00 50.00 50.00 50.00 50.00 Storm Water Utility Fee 73.37 80.67 87.97 115.34 133.59 151.84 158.05 Residential Refuse Fee None None None 60.00 120.00 256.32 256.32 Water&Sewer 509.52 529.69 552.00 582.96 615.84 650.64 687.24 Total Tax Impact $3,629.53 $3,473.83 $3,428.55 $3,520.54 $3,707.58 $3,819.16 $3,966.81 Annual Change $0.00 ($155.70) ($45.28) $92.00 $187.03 $111.58 $147.65 Cumulative Change in Tax Impact ($155.70) ($200.98) ($108.99) $78.05 $189.63 $337.28 1)Real estate taxes computed based on a median home value with two cars 2)Personal property tax computed based on average vehicle value For only the second time in the last six years, real estate taxes for a typical homeowner will increase. The FY 2014-15 increase is approximately $53; the overall tax burden on the household of four will increase by$147.65 or$12.30 per month. The next table includes major tax rates and fees imposed on residents and visitors, and shows that Virginia Beach rates are generally equal to, or are the lowest imposed among the major cities in Hampton Roads. Virginia Beach compares favorably to its neighboring cities in terms of the quantity and quality of its services and programs while maintaining many of the lowest tax rates in the Hampton Roads region. 68 Adopted FY 2014-15 for Virginia Beach Proposed FY 2013-15 for Other Hampton Roads Cities Selected Taxes/Fees Virginia Chesa- Ports- Newport Beach peake Norfolk mouth Suffolk Hampton News In dollar amounts: Real Estate(per$100/A.V.) 0.93 1.05 1.15 1.27 1.03 1.24 1.22 Personal Property(Vehicles&Business) 4.00 4.08 4.33 5.00 4.25 4.50 4.50 Personal Property(Machinery&Tools)* - 0.64 1.70 1.50 0.63 1.23 1.25 Automobile License 25.00 23.00 26.00 25.00 26.00 35.00 26.00 Cigarette(per pack) 0.70 0.50 0.80 0.90 0.50 0.80 0.85 Solid Waste Fee 21.36 - 28.01 33.36 16.50 18.42 29.25 In percent: Meals 5.5 5.5 6.5 6.5 6.5 7.5 7.5 Admissions 10.0 10.0 10.0 10.0 10.0 10.0 10.0 Hotel 8.0 8.0 8.0 8.0 8.0 8.0 8.0 *Rate is one millionth of one cent,essentially zero.City Council directed staff to eliminate this tax;however,the Code of Virginia requires that localities assess and levy all classifications of personal property.With an adopted rate of one millionth of one cent,the City Treasurer will not issue a nuisance bill.These rates do not include any State imposed taxes. Expenditures In order to summarize expenditures, the City and Schools are grouped by expenditure category. These categories include personnel (salaries and fringe benefits), operating, capital (equipment, storm water infrastructure, and roadway maintenance), debt service, reserves (future capital construction and contingencies), and pay-as-you-go, which is funding transferred from the Operating Budget to the Capital Budget to support construction projects and reduce the use of debt. The next table illustrates the budgeted amounts for these types of expenditures for both City and School Operating Budgets. City and School Expenditures by Expenditure Type FY 2013-14 FY 2014-15 Total City& Total City& Schools Schools Schools % Adjusted Budget City Budget Budget Adopted Budget Change $Change -µ Personnel 803,482,000 342,808,808 474,351,569 817,160,377 1.7% 13,678,377 Fringe Benefits 299,357,945 133,785,346 181,296,514 315,081,860 5.3% 15,723,915 Operating Expenses 443,340,413 293,172,298 156,253,942 449,426,240 1.4% 6,085,827 Capital Outlay 14,712,906 10,308,368 3,212,967 13,521,335 -8.1% (1,191,571) Debt Service 153,342,327 118,314,184 45,507,225 163,821,409 6.8% 10,479,082 Pay-As-You-Go 51,599,569 48,075,641 - 48,075,641 -6.8% (3,523,928) Reserves14,816,902 23,380,243 - 23,380,243 57.8% 8,563,341 TOt31 1 1,780,652 062 969,844,888 860622,217 1,830,467,105 j ry 2.80% 49,815,043 Note:The City's"Pesonnel"figure includes the 1%required VRS salary increase and a 0.34%general increase,with an additional 1.66% in a"Reserve"account.The Schools entire 2.79%salary increase is included in"Personnel". As illustrated by the table, the overall budget is increasing 2.80% or$49.8 million consisting of a combination of increases and decreases in the various expenditure categories. 69 Major Changes There are numerous factors impacting the cost of providing various programs and services. The increase in the Operating Budget involves costs mandated by the Federal government, addressing City Council priorities, maintaining existing services, and addressing known critical backlogs. In FY 2014-15, there are several mandated programs that are impacting the budget. • Storm Water Mandate: The State's Virginia Storm Water Management Program (VSMP) will require localities to verify and submit a variety of project data related to private developments. To address this mandate, the City will add 17 new positions and increase various planning and storm water fees. • Human Services: As of April 1, 2014, the State Department of Social Service is transferring all FAMIS (Family Access to Medical Insurance Security) cases to localities along with funding. This will transition 3,600 cases from the State to the City's Department of Human Services. The FY 2014-15 budget contains 6 new FTEs and associated costs to administer the program. Due to the transfer of the FAMIS caseload to the City, additional State revenue will be provided. • Public Safety: In FY 2014-15, a personal property tax rate increase of 30-cents is proposed to provide additional capacity to address the backlog of public safety needs for equipment and staffing. The revenue generated from this increase in the personal property tax will be dedicated to fund a number of public safety initiatives that will improve the safety of the community as well as the first responders who serve it. • Technology Strategic Plan: Two positions have been added in the Communications and Information Technology Department for the creation of a Business Relationship Management role. An additional position has been included to begin the second phase of the City's mobile application initiative to provide City agencies and residents more citizen-centric services as well as functions to support a mobile workforce. • Schools: After several years of staffing reductions in the School System, the FY 2014-15 Operating Budget includes 10,209.02 FTES,which is a net increase of 18.1 FTE's from FY 2013- 14. This increase in positions is due to FTE's being added for several new programs and initiatives. • Personnel and Fringe Benefits: Included in the budget is an overall pay increase of 3% for City employees and 2.79% for School employees. These increases will be divided into two phases. Phase I will be a 1.34% increase on July 1st for City and School employees. Phase II will be a 1.45% increase on September 1st for School employees and 1.66% on October 1st for City employees. Both City raises would be effective on the pay period preceding their start date. In addition, the hourly rate of the lowest paid full-time staff will be increased ensuring that any full- time position makes at least $10.13 per hour. This will affect roughly 20 current employees and cost less than$25,000. The City and Schools participate in the VRS pension plan. The City Council and School Board are phasing in the State mandated 5%Virginia Retirement System(VRS) costs from the City and Schools to full-time employees over five years. To offset the required contribution of 1% of their salary to their own retirement, the City and Schools were required to provide a 1% salary increase. This transition continues in FY 2014-15, with employees now contributing 3% of their salary to their own retirement, further reducing the retirement costs to the City and Schools.This process will continue until FY 2016-17 when employee contributions reach the required mandate of 5%. 70 Even with the transition of a portion of retirement costs from the City and Schools to the employees, retirement costs are increasing in the budget by $6.1 million. This increase in costs is due to the rate increase imposed by the Virginia Retirement System(VRS) for FY 2014-15. The rate for the City went from 20.68%to 21.35% and 11.66%to 14.5% for Schools. The budget includes $112 million in employer contribution for health insurance, basically the same level as FY 2013-14, based on guidance from City Council and the School Board. The City and School's cost share is 78% with employees and retirees (non-Medicare eligible) contributing the remaining 22%. [Place saver for FY-16 Proposed Operating Budget] Audited Financial Results for Fiscal Year 2014 On December 9,2014,the City Manager presented to City Council audited financial results for fiscal year 2014 for the City's major funds. The final unassigned General Fund Balance for June 30,2014 is$96.1 million or 9.5% of subsequent year's revenues,an amount within the City Council policy of 8-12%. Overall revenues were less than budget by $12.8 million; however expenditures were also less than budget by $36.3 million. For the General Fund, Real Estate taxes were $1.1 million greater than budget. Personal Property taxes were $6.8 million less than budget and Other Local taxes were $4.3 million less than budget. City departmental expenditures were $19.9 million less than budget with the departments of Police, Human Services, and Communications and Information Technology having the most savings. Reservations against fund balance totaled $75.8 million with the largest reservations for capital projects at $25 million, education at$16.6 million,and School net reversion and other funding of$14.2 million. The tables that follow contain audited results for the Fiscal Year ending June 30,2014. General Government Revenues In Fiscal Year 2014, tax revenues accounted for 50.7 percent of general governmental revenue, State assistance 31.4 percent, federal sources 7.5 percent, and other sources 10.4 percent. The following table shows the City's Fiscal Year 2013 and 2014 actual revenues by source. 71 General Governmental Revenues Fiscal Year 2013 and 2014 Revenues by Source* FY 2013 FY 2014 Increase(Decrease) from 2013 Source Amount Percent Amount Percent Amount Percent (millions) of (millions) of Total (millions) Change Total Local Sources: General Property Tax $550.9 34.4% $543.1 33.8% $(7.8) (1.4)% Other Local Taxes 270.1 16.9 271.9 16.9 1.8 0.7% Fines and Forfeitures 6. 9 0.4 7.0 0.4 0.1 1.4% Permits,Privilege Fees, 4.2 0.3 4.7 0.3 0.5 11.9% and Regulatory Licenses From Use of Money and 9.4 0.6 10.3 0.6 0.9 9.6% Property Charges for Services 99.6 6.2 123.7 7.7 24.1 24.2% Miscellaneous 27.9 1.7 20.5 1.3 (7.4) (26.5)% From Other Local 2.6 0.2 .1 0_0 (2.5) (96.2)% Governments Total Local 971.6 60.7 981.3 61.1 9.7 1.0% From Commonwealth 494.7 30.9 505.1 31.4 10.4 2.1% From Federal Government 135.2 8.4 121.0 7.5 (14.2) (10.5)% Total Revenues $1601.5 100.0% $1,607.4 100.0% 5.9 0.4% Source:City Department of Finance. Includes General,Special Revenues and Debt Service Funds for City and School Board. General Fund In accordance with the general practice of governmental units, the City records its transactions under various funds. The largest, the General Fund, is that from which all general costs of City government are paid and to which taxes and other revenues, not specifically directed by law or administrative action to be deposited in special revenue funds, are recorded. Examples of special revenue funds are the School Operating Fund,the School Grants Fund, and the Grants Consolidated Fund. The General Fund is comprised of revenue derived from ad valorem taxes, other local taxes, licenses, fees,permits, certain revenue from the federal and state governments, interest earned on invested cash balances, and other revenues. General Fund disbursements include the costs of general City government and transfers to the School Operating Fund for local share of school costs. Operating Data Ad valorem property taxes contributed 51.9 percent of the City's General Fund revenues in Fiscal Year 2014. The City levies an ad valorem tax on the assessed value of real and personal property located within the City. Other local taxes contributed 22.8 percent of the City's General Fund revenues in Fiscal Year 2014. These include: (1) a one percent local sales tax (collected by the state and remitted to the City); (2) a tax on consumer utility bills of 20 percent each for gas, electric, water, and telephone on bills up to $15 per month for residential classes and 15 percent on the first $625 per month and 5 percent on the amount between $625 and$2,000 for industrial and commercial classes; (3) a cigarette tax of 65 cents 72 per pack; (4) property transfer recordation taxes; (5) an automobile license fee; (6) various business, professional and occupational taxes; (7) an eight percent hotel room tax; (8) a restaurant meal tax of five and one-half percent; (9) an amusement tax of 10 percent on gross admissions for certain events; and(10) a flat rate of $1.00 added to hotel room charges to fund the Tourism Advertising Program or improvements at Sandbridge. The following table shows the City's principal tax revenues by source for each of the last ten fiscal years. Growth in real property taxes and total tax revenues have averaged 2.4% and 2.0%, respectively, annually over the past ten years. PRINCIPAL TAX REVENUES BY SOURCE FISCAL YEARS 2005 THROUGH 2014 Real Personal General Restaurant Total Fiscal Property Property Sales Utility Meal Other Tax Year Taxes Taxes Tax Tax Tax Taxes Revenue* 2005 $382,632,555 $114,024,492 $49,315,425 $47,105,890 $41,565,553 $98,135,551 $732,779,466 2006 397,431,699 129,482,648 51,391,606 47,778,078 45,025,727 105,702,298 776,812,056 2007 462,221,198 124,098,407 53,962,203 46,357;954 46,743,465 105,393,161 838,776,388 2008 499,241,014 128,475,060 54,071,427 50,521,820 48,069,618 107,535,059 887,913,998 2009 515,768,880 123,593,895 51,439,533 45,764,804 48,304,462 105,627,818 890,499,392 2010 504,334,961 113,226,394 50,263,545 46,662,622 48,442,376 103,385,929 866,315,827 2011 474,474,648 119,356,403 51,743,905 45,129,301 50,594,181 108,691,603 849,990,041 2012 461,480,333 127,118,247 53,375,318 45,254,169 53,254,313 109,764,503 850,246,883 2013 476,217,120 128,135,903 54,978,531 44,623,292 55,122,465 115,403,784 874,481,095 2014 464,439,667 132,091,190 56,431,418 44,050,182 56,872,794 114,548,325 868,433,576 Source:City Department of Finance. 'Includes penalty&interest($10 minimum)on delinquent collections. An annual ad valorem tax is levied by the City on the assessed value of real property subject to taxation within the City as of July 1. The City assesses real property at 100 percent of its fair market value (with the exception of public service properties which are assessed by the State Corporation Commission). Real property taxes are due on December 5 and June 5 of the fiscal year in which they are levied. A penalty of ten percent of the tax owed or $10, whichever is greater, along with interest of 9.6 percent for the first year, is assessed on delinquent taxes. Subsequent year's interest penalty rates are set by the City Council and are currently 8.4 percent. A portion of tangible personal property located within the City is also assessed an annual ad valorem tax. The assessed value of personal property is 100 percent of appraised value. Personal property taxes are due June 5, and delinquent payments are subject to the same penalties as described above for real property. The following table sets forth the assessed value of all taxable property in the City for the last ten fiscal years. Tax-exempt properties owned by federal and state governments, churches, and schools, among others, aggregating approximately $7,072,931,087 for Fiscal Year 2014, are not included in the table. The assessed value of real and personal property in the City at June 30, 2014, was $53,660,683,913 including personal property, and public service real and personal property. 73 HISTORICAL ASSESSED VALUE FISCAL YEARS 2005 THROUGH 2014 Public Real Percentage Personal Percentage Service Percentage Percentage Property Change Property Change Property Change Total Change Fiscal Assessed From Assessed From Assessed From Assessed From Year Value(1) Prior Year Value Prior Year Value(2) Prior Year Value Prior Year 2005 $31,281,844,464 13.69% $3,369,167,703 3.60% $624,562,746 (15.96)% $35,275,574,913 11.95% 2006 38,379,012,758 22.69 3,710,964,218 10.14 530,465,288 (15.07) 42,620,442,264 20.82 2007 46,122,142,394 20.18 3,787,921,076 2.07 545,140,581 2.77 50,455,204,051 18.38 2008 55,146,390,999 19.57 4,152,466,483 9.62 647,905,245 18.85 59,946,762,727 18.81 2009 56,766,753,287 2.94 3,712,297,032 (10.60) 807,890,384 24.69 61,286,940,703 2.24 2010 55,379,973,665 (2.44) 3,611,774,884 (2.71) 890,229,132 10.19 59,881,977,681 (2.291 2011 51,975,401,446 (6.15) 4,078,095,291 12.91 927,509,746 4.19 56,981,006,483 (4.841 2012 50,508,022,826 (2.82) 4,305,170,900 5.57 938,693,399 1.21 55,751,887,125 (2.161 2013 48,851,994,658 (3.28) 4,249,692,532 (1.29) 929,843,170 (0.94) 54,031,530,360 (3.091 2014 48,737,614,190 (0.23) 4,034,018,923 (5.08) 889,050,800 (4.39) 53,660,683,913 (0.69) Source:City Depaitment of Finance. (I) Real property is assessed at 100%of fair market value. (2) Includes both real estate and personal property assessment. All public service property is taxed at the real estate tax rate, except for vehicles. The City is required to levy taxes on the assessed value of real and personal property without limit as to the rate or amount to the extent necessary to pay principal of and interest on its general obligation bonds. The following table sets forth the City's tax rates and tax levies on real property for Fiscal Years 2005 through 2014. [Remainder of page intentionally left blank] 74 PROPERTY TAX RATES AND CHANGE IN TAX LEVY FISCAL YEARS 2005 THROUGH 2014 Tax Rate Real Annual Fiscal on Real Property Change in Year Property * Tax Levy Tax Levy 2005 1.196% $378,178,905 10.66% 2006 1.024 393,544,291 4.06 2007 0.990 461,816,439 17.35 2008 0.890 483,635,234 4.70 2009 0.890 497,742,524 2.90 2010 0.890 485,659,493 (2.43) 2011 0.890 456,147,507 (6.08) 2012 0.890 443,160,075 (2.82) 2013 0.950 457,057,821 3.14 2014 0.930 446,015,531 (2.42) Source:City Department of Finance. `Tax rate per$100 of assessed value. The following table sets forth information concerning the City's property tax collection rate for each of its ten most recent fiscal years. CITY OF VIRGINIA BEACH,VIRGINIA PROPERTY TAX LEVIES AND COLLECTIONS Last Ten Fiscal Years Collected within the Total Fiscal Year of the Levy Collections Total Collections to Date Fiscal Tax Percentage In Subsequent Percentage Year Lev Amount Of Levy Years Amount Of Levy 2005 $505,050,845 $468,796,012 92.8% $20,116,692 $488,912,704 96.8% 2006 531,438,288 483,649,302 91.0 13,960,164 497,609,466 93.6 2007 527,465,143 505,518,196 95.8 17,384,557 522,902,753 99.1 2008 562,044,329 537,526,149 95.6 20,582,706 558,108,855 99.3 2009 570,582,069 547,934,162 96.0 19,237,736 567,171,898 99.4 2010 546,129,490 526,040,648 96.3 16,596,835 542,637,483 99.4 2011 523,586,269 504,769,073 96.4 14,224,231 518,993,304 99.1 2012 529,296,087 496,807,253 93.9 13,603,344 510,410,597 96.4 2013 540,797,475 515,533,542 95.3 11,895,056 527,428,598 97.5 2014 533,015,965 507,743,494 95.3 - 507,743,494 95.3 Source:City Department of Finance. Note: Collections in subsequent years represent delinquent accounts collected during the course of the fiscal year for all prior fiscal years. 75 CITY OF VIRGINIA BEACH,VIRGINIA PRINCIPAL TAXPAYERS Fiscal Year Ending June 30,2014 (Unaudited) Real Property Taxpayer Business Type Assessed Value 1 E.D.&A.F.Ruffin&B.L.Thompson Apartments/Shopping Center $ 409,736,900 2 Ramon W.Breeden,Jr. Apartments/Shopping Center 325,456,300 3 Virginia Electric&Power Company Utility 314,843,428 4 Armada Hoffler Office/Retail/Vacant Land 305,596,200 5 Lynnhaven Mall LLC Shopping Mall 303,446,700 6 J.M.,R.J.F.,A.D.&L.E.Caplan Real Estate 241,364,200 7 Pembroke Square Assoc. Shopping Mall 168,112,500 8 Verizon Virginia,Inc. Utility 157,212,478 9 Christian Broadcasting Assoc./Net,Inc. Broadcasting 153,536,800 10 Cheryl P.McLeskey Real Estate 118,974,700 11 Thomas J.Lyons,Jr. Hotels 118,709,000 12 Watergate Treehouse Associates LP Shopping Center 110,952,300 13 Lake Gem Shopping Center/Fast-Food 108,784,600 14 Westminster Canterbury Real Estate 95,747,000 15 Aimco Maple Bay&Aimco Reflections LLC Apartments 95,014,200 16 Potter Properties Shopping Center 92,994,500 17 Windsor Lake&Shoreline Apartments LLC. Apartments/Shopping Center 88,755,800 Inland Diversified Virginia Beach Landstown 18 LLC Shopping Center 81,073,800 19 Virginia Natural Gas Utility 80,563,914 20 Sifen,Michael D. Real Estate 76,485,400 21 Occidental Development,Ltd. Apartments 63,138,500 22 Wal Mart Real Estate Business Trust Shopping Center 61,817,300 23 Atlantic Shores Cooperative Apartments 55,972,300 24 BBR/Marina Shores LLC Shopping Center 51,519,900 25 Princess Anne Properties,Inc. Real Estate 50,939,800 Total $ 3,730,748,520 Source:City Assessor&Commissioner of the Revenue 76 General Fund Operations GENERAL FUND COMPARATIVE STATEMENT OF REVENUES AND EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE FISCAL YEARS 2010 THROUGH 2014 2010 2011 2012 2013 2014 REVENUES: General Property Taxes $ 597,702,183 $ 572,204,386 $ 496,816,269 $ 515,740,460 $506,900,885 Other Local Taxes 247,820,090 211,836,500 215,148,584 222,285,793 222,932,493 Permits,Privilege Fees and Regulatory Licenses 4,222,376 3,824,168 4,239,786 4,222,312 4,715,452 Fines and Forfeitures 6,337,089 6,630,008 6,051,411 6,163,791 6,298,625 From Use of Money and Property 5,593,259 5,487,446 5,760,912 6,083,451 5,461,473 Charges for Services 38,498,286 44,276,986 51,547,766 42,722,379 54,332,704 Miscellaneous 9,761,731 10,376,708 11,187,052 11,310,202 4,375,470 From Other Local Governments 447,717 14,921,907 247,709 95,294 98,153 From Commonwealth 102,732,704 87,251,040 143,795,444 143,423,419 145,863,452 From Federal Government 22,276,947 22,369,097 20,997,970 17,591,661 18,444,890 Total Revenues $1,035,392382 5979,178,246 $955,792,903 $969.638,762 5969,423,597 EXPENDITURES Operating: Legislative $ 1,099,021 $ 1,104,591 $ 1,078,747 $ 1,298,568 $ 1,184,883 Executive 2,956,270 2,481,195 2,542,012 2,539,253 2,528,002 Law 3,526,957 3,576,615 3,640,226 3,697,386 3,913,804 Finance 16,263,353 15,804,138 16,600,949 16,993,124 17,367,222 Human Resources 8,475,233 8,229,652 9,010,045 9,924,243 10,416,987 Judicial 13,008,624 13,426,046 13,885,107 13,749,135 13,967,384 Health 2,981,771 2,934,899 2,926,650 2,866,304 3,113,772 Human Services 106,086,736 104,475,774 104,251,830 100,393,290 101,656,014 Police 82,522,433 84,393,829 85,938,731 90,179,187 94,294,014 Public Works 87,891,953 89,138,253 95,579,937 64,492,013 63,605,392 Parks and Recreation 12,827,095 12,094,504 12,332,194 12,565,847 13,276,690 Library 15,692,314 15,098,228 15,137,306 15,762,279 17,089,262 Planning 10,071,101 9,324,289 9,325,638 9,226,718 9,284,748 Agriculture 806,377 727,053 665,933 710,443 710,080 Economic Development 2,243,759 2,007,505 2,210,063 2,343,970 3,018,382 Convention and Visitor Development 9,435,872 8,279,202 8,471,124 8,166,937 8,856,836 Boards and Commissions 28,254,486 32,695,117 31,908,444 33,495,194 34,742,684 Fire 41,163,860 41,006,167 43,307,412 43,502,476 45,968,000 Museums 8,418,709 8,772,027 9,392,344 9,527,077 10,200,033 Management Services 3,854,542 1,484,095 1,471,547 1,595,914 1,481,262 Communications and Information Technology 20,973,541 19,371,700 20,947,491 22,348,352 22,121,372 Emergency Communications and Citizen Services 8,286,906 8,233,437 8,644,135 8,585,726 9,033,409 Emergency Medical Services 6,720,915 6,853,596 7,381,255 7,902,998 8,628,006 Strategic Growth Area - - 1,011,323 940,819 1,223,232 Housing and Neighborhood Preservation 1,820,467 1,714,813 1,642,600 1,708,273 1,863,631 Debt Service - - 44,507,197 45,741,033 44,503,190 Total Expenditures _$_45_,,.18a,2_95 295 5 493,226,725 $ 553,810,240 $ 530,256,559 $544.048,291 EXCESS OF REVENUES OVER(UNDER)EXPENDITURES _$____5_4()_M1817 $ 485,951,521 $ 401,982 663 $ 439,382,203 $425 375306 77 GENERAL FUND 2010 2011 2012 2013 2014 OTHER FINANCING SOURCES (USES): Operating Transfers in $ 13,031,378 $ 12,662,130 $ 10,786,767 $ 9,749,038 $ 7,928,412 Operating Transfers out (537,742,929) (503,248,341) (411,497,476) (451,633,310) (450,326,425) Total Other Financing Sources(Uses) (524,711,551) (490,586,211) (400,710,709) (441,884,272) (442,398,013) EXCESS OF REVENUES AND OTHER FINANCING SOURCES OVER(UNDER)EXPENDITURES AND OTHER FINANCING 15,298,536 (4,634,690) 1,271,954 (2,502,069) (17,022,707) FUND BALANCE—JULY 1M 163,681,123 194,122,469 189,777,478 191,175,131 188,889,282 FUND BALANCE—JUNE 30 178 979,659 189,487,779 191,049,432 5 188,673,062 $171,866,575 Source:City Department of Finance. (1)The beginning fund balance for the General Fund has been restated as a result of Special Revenue Funds being combined with the General Fund,in fiscal years 2011 thru 2014. The entire General Fund balance is not available for appropriation because of outstanding interfund and interagency loans, prepaid items, encumbrances, and designations for school capital projects.An analysis of the General Fund balance for Fiscal Year 2014 is as follows: Fund Balance -June 30 $171,866,575 Reserved For: Nonspendable Inventories $538,912 Restricted for Comprehensive Services Act 892,701 Committed for Education and Loans Receivable 23,560,413 Assigned amounts for Operations 11,592,721 Assigned amounts for Education 14,199,743 Assigned amounts for Capital Projects 24,997,294 Total Reservations 75,781,784 Net Balance Available for Appropriation-July 1 $96,084,791 Source:City Department of Finance. 78 At the end of Fiscal Year 2014, the fund balance in the General Fund was $171,866,575. This balance represents a decrease of$16,806,487 from the previous year. The table below presents a comparison of the City's General Fund balance for the Fiscal Years 2010 through 2014. 2010 2011 2012 2013 2014 General Fund Balance('): Nonspendable $ - $ 453,056 $ 506,339 $ 581,099 $ 7,482,460 Restricted - 987,701 721,002 892,701 892,701 Committed - 33,756,567 16,397,989 19,310,560 16,616,865 Assigned - 41,286,701 69,462,951 65,524,909 50,789,758 Unassigned - 113,003,754 103,961,151 102,363,793 96,084,791 Reserved 9,763,249 - - - - Unreserved 169,216,410 - - -Total General Fund $178,979,659 $189,487,779 $191,049,432 $188,673,062 $171,866,575 Source: City Department of Finance (1)Reflects changes in Fund Balance reporting due to GASB 54. UNASSIGNED GENERAL FUND BALANCE AS PERCENT OF SUBSEQUENT YEARS BUDGETED REVENUES FISCAL YEARS 2004 THROUGH 2014 Unassigned General Fund Balance Unassigned General As Percent of Fiscal Fund Balance Subsequent Years Year June 30 Budgeted Revenues 2005 $96,559,674 11.21% 2006 123,383,644 12.85 2007 103,396,135 10.06 2008 120,084,927 11.24 2009 92,737,202 8.88 2010 102,078,423 10.49 2011 113,003,754 11.89 2012 103,961,151 10.72 2013 102,363,793 10.43 2014 96,084,791 9.50 Source: City Department of Finance Interim Financial Statements as of January 31,2015 General Fund revenues as of January 31, 2015 total $454.3 million and are consistent with prior years. Current year revenues to date are 44.9% of budget, compared to 45.0% in FY 2014 and 45.0% in FY 2013. General Fund expenditures and transfers amount to $624.7 million, which is 58.9% of budget expended or committed as of January 31, 2015, compared to 59.7%for FY 2014 and 60.7%for FY 2013. 79 For January 31, 2015, the unassigned General Fund Balance is projected to be within the City Council Fund Balance Policy of 8-12% of subsequent year's budgeted revenues. As of January 31, 2015, the unassigned General Fund Balance as a percent of FY 2014 revenue is 9.5%. School Operating revenues are tracking well compared to the budget, with $417.0 million collected as of January 31, 2015. Expenditures of$389.3 million are comparable to the prior fiscal year- to-date. The Water and Sewer System The Department of Public Utilities operates the City owned Water Utility and the Sanitary Sewer Utility. The mission of the Department is "to provide public water, including water for fire protection, and public sanitary sewer service to the urban areas of Virginia Beach." The goals are"to provide quality public service at reasonable costs and to plan,build, operate and maintain its facilities to meet community needs,environmental responsibilities and regulatory requirements." The physical property of the City water system as of June 30, 2014, included approximately 1,496 miles of transmission and distribution mains, 8,257 fire hydrants, 11 water storage facilities, and nine pumping stations (including Lake Gaston). The City water system is fully metered,with tap sizes ranging from 3 to 12 inches. As of June 30, 2014, the water system had approximately 132,615 connections, representing a 0.2% increase over the number reported in 2013, and a customer base of approximately 437,630 people. The City Sanitary Sewer System includes collector lines, force mains and pump stations, which are used to collect and transport wastewater to the treatment facilities operated by the Hampton Roads Sanitation District ("HRSD"), the regional treatment agency. Virginia Beach citizens receiving sanitary sewer pay the City a fee for collection and transport of wastewater and HRSD a fee for treatment of the wastewater. The City's Sanitary Sewer System consists of 407 sewer pump stations and over 1,645 miles of pipeline ranging in size from 4 inches to 36 inches in diameter. As of June 30, 2014, the number of City sewer connections was 129,639,representing a 0.2%increase over the number reported in 2013. The HRSD, established in 1940,provides wastewater treatment services for 17 cities and counties in southeastern Virginia. The HRSD operates nine major treatment facilities in Hampton Roads and four small rural treatment facilities on the Middle Peninsula, with a total treatment capacity of 249 million gallons per day("MGD"). Two HRSD plants are located in the City. The Chesapeake-Elizabeth Plant, in operation since 1968, has an operating capacity of 24 MGD, with a 2014 average annual flow estimated at 19.1 MGD. The Atlantic Plant has an operating capacity of 54 MGD and a 2014 average annual flow estimated at 25.7 MGD. The HRSD has a service population of about 1.6 million. The Water Utility and Sanitary Sewer Systems are operated and maintained in good working order including repairing, rebuilding, or replacing of equipment and structures when required. In addition,the City has developed an ongoing training program to develop a staff of personnel in sufficient numbers to promote safe and technically competent operation of the water and sewer utility. The estimated value of the water and sewage property, plant and equipment was $1,041,414,458 as of June 30, 2014, excluding land and construction in progress. 80 2010 2011 2012 2013 2014 Millions of 24.50 24.50 24.50 24.50 24.50 Gallons of Water Storage Miles of Water 1,483 1,488 1,490 1,492 1,496 Lines Miles of Sewer 1,623 1,630 1,635 1,639 1,646 Lines Number of Water 9 9 9 9 9 Pump Stations (1) Number of Sewer 405 406 405 406 407 Pump Stations Number of Water 131,618 131,897 132,010 132,324 132,615 Connections Number of Sewer 129,318 129,584 129,150 129,417 129,639 Connections Total Value of $847,032,401 $856,987,923 $863,063,821 $976,268,875 $1,010,113,901 Utility System (2) Source:City Department of Public Utilities. (1)Includes Lake Gaston (2)Includes Utility Plant;excludes certain assets included in"property,plant and equipment"value of$1,041,414,458;excludes depreciation The City's water and sewer system is operated on a self-sustaining basis, with rates and charges adjusted when necessary to assure a stream of revenues adequate to cover the costs of operations and maintenance of the system and debt service on all water and sewer system bonds. Revenues from water and sewer charges are reserved solely for the payment of water and sewer fund obligations and have not been used for any non-water or non-sewer related purpose. Water and sewer charges are maintained at a level sufficient to pay all water and sewer operating expenses and debt service. In May 2010, City Council adopted a four year series of sanitary sewer charge increases, which began on July 1, 2011. On July 1, 2014, the fourth increase from $27.76 to $30.81 became effective. City Council adopted this series of increases in response to recommendations made in the October 2009 Cost of Service Study prepared by Red Oak. The following schedule lists historical water commodity rates, single-family residential sewer charges, and associated effective dates, including the authorized rate increase which is currently in effect in Fiscal Year 2015: 81 Sanitary Sewer Service Water Commodity Rate Charge Single Family Effective Date (per 1,000 gallons) Residence(per month) July 1,2005 3.65 15.92 July 1,2006 3.70 16.88 July 1,2007 3.80 17.72 July 1,2008 3.95 18.61 July 1,2009 4.10 19.54 July 1,2010 4.41 19.54 July 1,2011 4.41 22.12 July 1,2012 4.41 24.86 July 1,2013 4.41 27.76 July 1,2014 4.41 30.81 Typical Water and Sewer Bills Under the City's current rate structure, a single family residence consuming 6,000 gallons for 30 days would receive a bill as follows: Current Rates Water Usage; 6 x$4.41 per 1,000 gallons $26.46 Minimum Service Availability Charge 4.41 Total Water $30.87 Sanitary Sewer Service 30.81 Total Water and Sanitary Sewer Monthly Billing $61.68 In addition, the HRSD would charge the same residence $30.72 for wastewater treatment of 6,000 gallons during the same time period. The last HRSD rate increase was in July 1,2014. Operating Results-Water and Sewer System The City Council fixes water and sanitary sewer rates and charges such that estimated income generated by such rates and charges will cover operating expenses and debt service relating to the water and sewer system. Funds and accounts relating to the Department of Public Utilities are kept separate from other funds and accounts of the City. The Department of Public Utilities has financed the construction and acquisition of water and sewer facilities through federal and Commonwealth grant proceeds, pay-as-you-go funding and the issuance of City general obligation water and sewer bonds, double barrel water and sewer bonds (secured both by water and sewer revenues and the City's general obligation pledge) and water and sewer revenue bonds. The Department is required by the City's bond resolutions, among other provisions, to establish rates sufficient to cover operations and maintenance and debt service on the general obligation water and sewer bonds and the water and sewer revenue bonds. There are no general obligation bonds issued for water and sewer purposes. In 2002, City Council approved a set of debt management policies for the Water and Sewer Enterprise Fund to assist in making short and long-term decisions regarding the water and sewer system. The policies incorporate three essential areas of debt management: liquidity, debt service coverage and 82 I I i pay-as-you-go funding. For liquidity, the water and sewer enterprise fund will pursue the goal of retaining working capital equal to 80% to 100% of one year's operating expenses. For debt service coverage, the goal is 1.5x coverage of water and sewer revenue bonds and 1.2x coverage of all debt service for the water and sewer enterprise fund. For pay-as-you-go funding, the goal of the water and sewer enterprise fund is to contribute approximately 25% of the annual capital program from non- borrowed funds. The water and sewer enterprise fund is in compliance with each of these debt management policies. The table on the following page presents the operating results of the Water and Sewer Enterprise Fund, exclusive of depreciation, as used in computing coverage of debt service, for Fiscal Year 2010 through Fiscal Year 2014. 83 SYSTEM OPERATING REVENUES, EXPENSES AND COVERAGE (in thousands of dollars) 2010 2011 2012 2013 2014 Operating Revenues Service Charges $49,176 $49,801 $56,041 $62,231 $68,226 Water Usage 45,703 48,354 47,589 46,543 45,881 Miscellaneous 799 1,404 884 839 1,636 Total Operating Revenues $95,678 $99,559 $104,514 $109,613 $115,743 Operating Expenses Water Treatment(Services) $24,952 $25,341 $25,353 $25,968 $23,188 Water Distribution 7,765 8,199 8,282 8,056 7,882 Sewer Collection 11,893 12,367 12,605 13,151 12,658 Administration&Engineering 15,551 15,853 16,469 16,829 18,367 Customer Services 9,224 9,317 9,445 9,830 9,813 Total Operating Expenses') $69,385 $71,077 $72,154 $73,834 $71,908 Net Operating Income $26,293 $28,482 $32,360 $35,779 $43,835 Non-Operating Income Interest $794 $643 $524 $457 $405 Water Resource Recovery Fee 1,990 1,938 3,265 3,905 2,116 Sewer Connection Fees 758 679 1,212 1,274 767 Norfolk Water True-Up (1,792) (3,362) (166) 0 3,257 Total Non-Operating Income $1,750 ($102) $4,835 $5,636 6,545 Income Available For Debt Service M,1243 $28,380 $37,195 $41,415 MIN Annual Debt Service Water and Sewer Revenue Bonds $10,719 $12,181 $13,969 $13,932 $15,028 Coverage of Debt Service on Water and Sewer Revenue Bonds 2.62x 2.33x 2.66xX 2.97x 3.35x Source:Department of Finance and Department of Public Utilities. (1)Does not include depreciation,fund transfers or other items excluded from the Resolution's definition of"Operating Expenses." The City's water and sewer activities are operated on an enterprise fund accounting basis, Fiscal Year 2014 operating revenues were $115,742,841. This represents a 5.6% increase over Fiscal Year 2013. The Water and Sewer Enterprise Fund had an increase in Net Position of$19,371,096 at the end of Fiscal Year 2014. 84 Water Contracts Until the Lake Gaston Pipeline Project was completed in late 1997, the City had no independent water supply and obtained water from the City of Norfolk under a Water Sales Contract and a Water Service Contract. The Lake Gaston Pipeline Project was placed into formal operations on January 1, 1998. On that date, the City terminated the Water Sales Contract with Norfolk except for certain provisions that survived until June 30, 1999. The Water Services Contract, which obligates Norfolk to receive, treat, and deliver Lake Gaston water to the City, runs through the year 2030. In essence, the City has contracted for water system facilities and services related to the storage, transmission and treatment of Lake Gaston water. The facilities are owned by Norfolk,but dedicated to serving the City through the life of the Water Service Contract. Those facilities include: 1. Raw water storage (lakes); 2. Raw water pumping stations and transmission lines; 3. Water treatment plant capacity; and 4. Treated water storage,pumping and transmission. In accordance with the Water Services Contract, Norfolk develops projected rates applicable to the City for treated water service on a biennial basis based upon a cost of service study prepared by an independent consulting firm. Under the utility basis "cost of service" methodology, which follows traditional utility ratemaking standards, the City pays its allocable share of operations and maintenance expense, cost of the facilities dedicated to service the City, and services provided by Norfolk, including a reasonable rate of return on facilities dedicated to serving the City. For Fiscal Year 2015, the average effective projected rate to the City for delivery of bulk treated water is $2.00 per 1,000 gallons. For Fiscal Years 2016 and 2017,the effective rates are$2.10 and$2.12 per 1,000 gallons,respectively. At the end of the second fiscal year in each biennial period, Norfolk's independent consultant completes and submits to the City a schedule of rates and annual billings applicable to the previous two fiscal years reflecting an allocation of cost of service based on actual costs incurred by the Norfolk water system. This allocation of actual costs has resulted in a payment to the City from Norfolk of$3,256,963, which was paid during the twelve month period of Fiscal Year 2015. This amount represents payments from the City over costs incurred by Norfolk during Fiscal Years 2012 and 2013. Adopted FY 2015-2020 Water and Sewer Capital Improvement Program The Department of Public Utilities annually prepares the portion of the City's Capital Improvement Program (the"CIP")concerning the improvement and extension of the water and sewer system. According to the City's Fiscal Years 2015-2020 CIP, the water and sewer projects amount to $424.2 million, a 0.4% decrease from the Fiscal Years 2014-2019 CIP. Previous appropriations for such projects total $184.2 million. The Capital Budget for FY 2014-2015 totals $40 million, leaving future funding needs of $200 million for the water and sewer system in years FY 2016-2020. The following table presents the financing sources expected to meet the six-year capital plan for water and sewer. 85 Water and Sewer System Capital Improvement Program Fiscal Year 2015 to Fiscal Year 2020 Financing Plan Funding Sources for Remaining Balance Water and Total Balance Water and Sewer Fund Estimated Previously To Be Sewer (Pay-As-You- Projects Costs Authorized Funded Revenue Bonds Go)* Other** Water Utility $ 97,902,612 $ 40,677,612 $ 57,225,000 $ 31,124,961 $25,225,039 $ 875,000 Sewer Utility 326,321,346 143,546,346 182,775,000 130,875,039 51,024,961 875,000 Total $424.223 958 $184 223.958 $240,000 000 $162,000.000 $16,2_5_001) $1,750,000 Source:Capital Improvement Program for Fiscal Years 2015-2020. *The additional$10 million/year in Sewer CIP expenditures required by the Consent Order beginning in FY-16 is included in pay-as-you-go funding since rate increases past FY-15 have not yet been approved. **Includes Pay-As-You-Go and Fund Balance from the General Fund and Developer Contributions. Adopted FY 2015 Water and Sewer Operating Budget In total, the Department of Public Utilities operating budget increased $2,984,842 to $120,699,897 in FY 2015 compared to the FY 2014 operating budget of$117,715,055. Amounts budgeted for debt service was one of the primary reasons for the increase. The estimated annual debt service expense for the $40 million Capital Improvement Program that addresses the Sanitary Sewer Consent Orders and aging infrastructure needs is $2.3 million,which was budgeted in full. The Adopted FY 2015 budget includes a sanitary sewer rate increase to support capital and operating budget impacts related to complying with the regional consent orders issued to Hampton Roads jurisdictions by the U.S. Environmental Protection Agency and the Virginia Department of Environmental Quality. This rate increase, the fourth sanitary sewer rate increase in a series of four increases which began in FY 2012, will go into effect beginning July 1, 2014 for FY 2015. The current and remaining adopted sanitary sewer rate increases and the corresponding monthly impact to the typical single family residence are outlined in the table below. Adopted Water and Sanitary Sewer Rate Increases FY 2014 through FY 2015 FY 2014 FY 2015 Monthly Water Supply Charge (Single Family Residence,6,000 gallons) $30.87 $30.87 Monthly Sanitary Sewer Charge (Single Family Residence,5/8"Meter) 27.76 30.81 Total Water and Sanitary Sewer $58.63 $61.68 Monthly Increase to Residential Bill($) $ 2.90 $ 3.05 (Single Family Residence,6,000 gallons,5/8"Meter) Insurance The City utilizes a combination of commercial insurance and self-insurance to protect its assets, including employees, money and securities, and buildings and equipment. City buildings and their contents are covered by an all risk property insurance program which is written with a $50,000 per occurrence deductible. Other types of property insurance are written with deductibles ranging from 86 $5,000 to $50,000 and include coverage for such items as computer equipment, heavy contractor's type equipment, fine arts and valuable papers. All City employees are bonded for$1,000,000. The City is primarily self-insured for the first $2,000,000 of any automobile liability,commercial general liability, public officials' liability and police professional liability claims. The City has $10,000,000 of commercial insurance coverage above this self-insured retention on these lines of risks. The City is also primarily self-insured for workers' compensation and carries commercial insurance in excess of any claims totaling $1,000,000 in any single occurrence for non-public safety claims and public safety claims and excess insurance is purchased for losses up to $25,000,000. The City's Risk Management Fund had a cash balance of$6,905,910 as of June 30, 2014. This amount, plus the FY-15 budgeted departmental contributions, is expected to be sufficient for expected draw-downs during the course of the current fiscal year. An actuarial study conducted by the firm of Oliver Wyman determined that as of June 30, 2013, adjusted for 2014 data,the un-discounted liability for current claims against the City is $25,618,416. Commitments and Contingencies The City participates in a number of federal and state grants, entitlements, and shared revenues programs. These programs are subject to program compliance audits by the applicable federal or state agency or its representatives. Furthermore, the U.S. Congress passed legislation called the"Single Audit Act Amendment of 1996" which required most governmental recipients of federal assistance to have an annual independent organization-wide financial and compliance audit. The results thereof are incorporated in the audited financial statements for the City for the Fiscal Year ended June 30, 2014, included as Appendix B to this Official Statement. The amounts, if any, of expenditures which may be disallowed by these audits cannot be determined at this time although the City expects such amounts, if any,to be immaterial. Retirement and Pension Plans Plan Description. The City has elected to participate in the Virginia Retirement System("VRS"), and substantially all of the full-time salaried general government and school employees are covered by a retirement plan, group term life insurance, and disability and death benefits upon employment. The City is a separate cost-sharing pool within VRS, and makes contributions based on biennial rates set by VRS's actuarial calculations of the annual required contributions. The VRS Basic Benefit is a lifetime monthly benefit based on a retirement multiplier as a percentage of the member's average final compensation multiplied by the member's total service credit. For members hired before July 1, 2010, the monthly benefit is based on 1.7% (1.85% for hazardous duty employees) of the member's 36 consecutive months of highest compensation. For non-hazardous duty members hired or rehired on or after July 1, 2010 and members who were not vested on January 1, 2013, the monthly benefit is based on 1.65% of the member's 60 consecutive months of highest compensation. Effective January 1, 2014, all new employees without prior VRS service are required to enroll in the VRS Hybrid Plan except for sworn personnel, a combination of defined benefit and defined contribution plans. The Hybrid Plan, introduced to address future affordability, lowered the retirement multiplier and increased the number of months used to calculate the average final compensation. Funding Policy. Plan members are required by Title 51.1 of the Code of Virginia (1950), as amended, to contribute 5.00% of their creditable compensation toward their retirement, which up until July 1, 2012 was paid by the City as permitted by VRS. In another step taken by VRS to insure future 87 affordability, as of July 1, 2012, new employees were required to pay the 5% member contribution. In addition, for existing employees, employers were required to begin making the employee pay the 5% member contribution. This is being phased in over a period of 5 years and the City is providing salary increases equal to the amount of the increase in the employee paid member contribution in each of the five years as required by VRS. In addition, the City and School Board are required to contribute the remaining amounts necessary to fund its participation in the VRS using the actuarial basis specified by the Code of Virginia as determined by VRS's actuaries and approved by the VRS Board of Trustees. The City and the School Board have never failed to make the contribution required by VRS. The City's actuarially determined contribution rate for FY-14 is 20.68% (15.68% employer and 5% employee) of annual covered payroll. The contribution rate for FY-15 and FY-16 will be 21.35% of annual covered payroll. For FY-14, the City and employees' contribution was $60.5 million. The School Board (non-teacher employees) contribution for the fiscal year ended 2014 was $5.6 million or 14.11% of annual covered payroll. For additional information on VRS please see Note 12 in the City's audited financial statements for the period ending June 30, 2014 attached as Appendix B to this Official Statement. The table below provides VRS actuarial determined information for the City and School Board pension plans for the last five fiscal years. City Employees (a) (b) (b-a) (a/b) (c) Actuarial Unfunded Actuarial Accrued (Overfunded) UAAL as a Actuarial Value of Liability Accrued Liability Funded Covered Percentage of Valuation Date Assets (AAL) (UAAL) Ratio Payroll Covered Payroll June 30,2010 $ 1,114,172,642 $ 1,523,438,859 $ 409,266,217 73.14% $ 280,058,066 146.14% June 30,2011 $ 1,139,545,339 $ 1,579,038,961 $ 439,493,622 72.17% $ 275,816,830 159.34% June 30,2012 $ 1,137,764,995 $ 1,659,201,183 $ 521,436,188 68.57% $ 283,727,245 183.78% June 30,2013 $ 1,178,523,280 $ 1,676,863,639 $ 498,340,359 70.28% $ 284,964,878 174.88% June 30,2014 $ 1,301,875,453 $ 1,726,261,456 $ 424,386,003 75.42% $ 291,563,485 145.56% Virginia Beach School Non-Teacher Employees (a) (b) (b-a) (a/b) (c) Actuarial Unfunded Actuarial Accrued (Overfunded) UAAL as a Actuarial Value of Liability Accrued Liability Funded Covered Percentage of Valuation Date Assets (AAL) (UAAL) Ratio Payroll Covered Payroll June 30,2010 $ 153,783,371 $ 182,222,930 $ 28,439,559 84.39% $ 41,493,390 68.54% June 30,2011 $ 155,756,190 $ 187,196,469 $ 31,440,279 83.20% $ 40,672,520 77.30% June 30,2012 $ 153,700,081 $ 192,573,584 $ 38,873,503 79.81% $ 40,059,396 97.04% June 30,2013 $ 158,045,061 $ 191,185,052 $ 33,139,991 82.67% $ 40,464,375 81.90% June 30,2014 $ 172,999,987 $ 198,236,212 $ 25,236,225 87.27% $ 40,427,033 62.42% Source:Virginia Retirement System(VRS)Actuarial Valuation Reports. The School Board 2014 contribution to the VRS statewide teacher pool was $62,857,681. This amount represented 16.66% of annual covered payroll for 2014. The contribution for 2013 was $63,194,423, which was 16.66% of annual covered payroll. The contribution for 2012 was $42,884,174, which was 11.33%,of annual covered payroll. 88 GASB 68, Accounting and Financial Reporting for Pensions, that will be effective for the period starting July 1, 2014 (the beginning of the City's FY-15), requires the Unfunded Actuarial Accrued Liability (UAAL) to be reported on the face of the financial statements as a liability for the entity. In accordance with GASB 68, in addition to the City and Schools Non-teacher employees,the City and other Virginia local governments will need to disclose the local share of the statewide teacher unfunded pension liability. This has not previously been included in the City's financial reporting since Virginia Beach teachers are included in the VRS statewide teacher pooled pension system. In preparation for the implementation of GASB 68, VRS has preliminarily determined the City's allocation of the statewide teacher unfunded pension liability for FY-14 based on the percent of the City's teachers payroll to the total statewide payroll, as shown in the table below. When consideration is given to the City and School Non-teacher employees and School Teachers, had GASB 68 been implemented as of June 30, 2014, the City's total UAAL would have been $1.1 billion. Virginia Beach School Teachers (a) (b) (b-a) (a/b) (c) Actuarial Unfunded Actuarial Accrued (Overfunded) UAAL as a Actuarial Value of Liability Accrued Liability Funded Covered Percentage of Valuation Date Assets (AAL) (UAAL) Ratio Payroll Covered Payroll June 30,2013 $ 1,381,923,696 $ 2,110,725,792 $ 728,802,096 60.20% $ 381,520,230 191.03% June 30,2014 $ 1,518,508,419 $ 2,142,445,195 $ 623,936,776 70.88% $ 377,573,722 165.25% Source:estimated by Virginia Retirement System(VRS). Other Postemployment Benefits Plan Description. The City and School Board Other Postemployment Benefit Plans are each a single-employer, defined benefit plan, administered by the City and School Board in accordance with State and City statutes. Section 15.2-1500 of the Virginia State Code provides that every locality shall provide for the governmental functions of the locality, including employment of the officers and other employees. In connection with this employment, the City has established certain plans to provide post- employment benefits other than pensions as defined in Section 15.2-1545 of the Virginia Code to retirees and their spouses and eligible dependents. Employees who retire with at least 25 years of service with the City and School Board as well those who retire on a work-related disability compensable under the Workers' Compensation Act before age 65 are eligible for access to health insurance coverage. This benefit is payable until the retiree becomes eligible for Medicare In accordance with Article 8, Chapter 15, Subtitled II of Title 15.2 of the Virginia Code, the City and School Board have elected to establish a trust for the purpose of accumulating and investing assets to fund Other Postemployment Benefits. The City and School Board in accordance with this election have joined the Virginia Pooled OPEB Trust Fund which invests funds contributed by each participating employer. It does not administer the retiree health benefits of each participating employer. Deposits to this trust are irrevocable and are held solely for the payment of OPEB benefits for the City and School Board. Funding Policy. Contribution requirements of the City, School Board and plan members are established and may be amended by the respective legislative bodies. The required contributions were actuarially determined and are based upon projected pay as you go financing requirements with an additional amount to prefund benefits. For the period ending June 30, 2014 the City and School Board 89 contributed, $7,101,900 and $5,700,900 respectively. Plan members from each organization contributed $90.73 per month for retiree-only point of services coverage. Retirees who elect HMO coverage will contribute less. City and School Board retirees with coverage for their spouses will contribute $448.39 per month to age 65. Retirees who participate in the Wellness for Life program will receive reduced retiree rates. Employees who retire with at least 25 years of service with the City and School Board as well as those who retire on a work-related disability compensable under the Workers' Compensation Act before age 65 are eligible for access to health insurance coverage. This benefit is payable until the retiree becomes eligible for Medicare. The City and School Board has determined that all current employees and retirees shall contribute to the cost of their health care coverage and no level of benefit shall be provided free of charge. The retiree contribution rate shall be based on the experience of the plan, the City's and School Board's annual contribution amount and the remaining premium cost. For additional information please see Note 13 in the City's audited financial statements for the period ending June 30, 2014 attached as Appendix B to this Official Statement. Annual OPEB Cost. For 2014,the City and School Board's annual OPEB cost of$7,101,900 was equal to its required contribution. The City placed in its OPEB Trust a total of$1,043,800. The balance of the City's annual OPEB cost was paid during the year for health insurance subsidies for current retirees. The School Board's OPEB cost for 2014 totaled $6,041,800 and exceeded its annual required contribution of $5,700,900 by $340,900. This overage was withdrawn from the School Boards Trust Account and returned to the School Board. The City and School Board's annual OPEB cost, the percentage of annual OPEB cost contributed to the plan, and the net OPEB obligation for 2014, 2013 and 2012 are presented below: C Fiscal Year Annual OPFB Percentage of Annual Net OPEB Ended Cost OPFB Cost Contributed Obligation 6/30/2014 $ 7,101,900 100% $ - 6/30/2013 $ 8,871,000 100% $ - 6/30/2012 $ 8,714,600 100% $ - School Board Fiscal Year Annual OPEB Percentage of Annual Net OPEB Ended Cost OPEB Cost Contributed Obligation 6/30/2014 $ 5,700,900 100% $ - 6/30/2013 $ 7,858,100 100% $ - 6/30/2012 $ 7,721,500 100% $ - Funded Status and Funding Progress. The funded status of the plan as of January 1, 2014, was as follows: City School Board Actuarial accrued liability(AAL) $ 83,582,300 $ 65,951,300 Actuarial value of plan assets 29,363,100 23,164,800 Unfunded actuarial accrued liability(UAAL) $ 54,219,200 $ 42,786,500 Funded ratio(actuarial value of plan ass ets/AAL) 35.13% 35.12% Covered payroll(active plan members) $ 290,297,000 $ 421,065,100 T TAAT of-covered payroll1Q 6680/ 1n 16oi v >_.as apercentage �.,��Te io. io v.ivio 90 Employee Relations and Collective Bargaining There were 6,925 full-time City employees and approximately 10,191 School Board employees as of June 30, 2014. Some employees are members of unions or trade or professional associations. The City, however, does not, and cannot under Virginia law, bargain collectively with any of its employees. The Virginia General Assembly has rejected several recent legislative proposals to authorize public employees to engage in collective bargaining. Public employees of Virginia or of any county, city, or town in Virginia do not have a legal right to strike. Any such employee who engages in any organized strike or willfully refuses to perform his/her duties shall, according to Virginia law, be deemed to have terminated his/her employment. Re-employment of any such employee requires court approval. Southeastern Public Service Authority The Southeastern Public Service Authority (SPSA) has been the regional waste disposal system since 1985, and includes a waste-to-energy component that sells electricity to American Electric Power. In early 2009, SPSA had developed budgetary challenges as a result of several issues, including the loss of commercial waste revenues. The Chief Administrative Officers of the member communities developed a financial assistance plan to ensure the financial soundness of SPSA ("Financial Assistance Plan"). This multi-faceted strategy involved raising the municipal tipping fee from the then current $104/ton to $170/ton, the refinancing of some of SPSA's outstanding debt with a guarantee from five of the communities, a guarantee of a line of credit by two communities, and a deferral of reimbursement amounts by the City of Virginia Beach. The City pays the same per ton tipping fee as other SPSA member localities, but then is entitled to receive a refund equal to the difference between the blended average tipping fee paid and a "cap amount" set forth in the Ash and Process Residue Agreement. As part of the Financial Assistance Plan, the City Council agreed to continue deferring receipt of these payments for a time subject to SPSA's agreement to pay them in the future. All of the governing bodies of each of the other SPSA localities formally agreed to the Financial Assistance Plan. SPSA repaid on April 29, 2010 the amount of$18.1 million originally deferred. SPSA evaluated proposals to sell its waste to energy plant and executed an agreement with Wheelabrator on April 29, 2010. Virginia Resource Authority, SPSA's largest debtor, approved the transaction with the condition that each member jurisdiction provide a general obligation guaranty of a pro-rata portion of SPSA's outstanding debt owed to VRA. After the distribution of the Wheelabrator proceeds, the balance owed by SPSA to VRA is $30.2 million as of June 30, 2014, and Virginia Beach's pro-rata guaranty is currently at $9.2 million. SPSA is expected to have sufficient cash flows to meet all debt service requirements. Over the past three years that Wheelabrator has owned and operated the energy plant, Wheelabrator has invested over $60 million in capital improvements to the facility. SPSA continues to have sufficient cash flow for its operations. The tipping fee rate paid by member localities is currently $125 per ton, with Virginia Beach still having a capped rate of approximately $65 per ton until December 31, 2015. Regional Transportation Funding Legislation The 2013 Virginia General Assembly adopted and enacted into law House Bill 2313, 2013 Va. Acts Chapter 766, which the Governor signed on April 3, 2013. Chapter 766 became effective July 1, 2013. While this legislation increases transportation funding statewide, it includes a regional funding mechanism that provides additional sales taxes and motor vehicles fuel taxes for the Hampton Roads Region, which includes the City of Virginia Beach. The moneys generated by the regional component of 91 the transportation funding legislation may only be used for new construction projects on new or existing roads in the Hampton Roads Region as approved by the Hampton Roads Transportation Planning Organization. The Commonwealth and HRTAC have agreed on an initial tranche of projects; construction is expected to start in 2015. This infusion of road funding should provide immediate positive economic impacts for the road construction industry. As projects are completed, the improved mobility should be positive for the tourism and hospitality industries that rely upon Virginia Beach's status as one of the East Coast's most popular drivable destinations. [Remainder of page intentionally left blank] 92 SECTION SIX: MISCELLANEOUS Delivery The Bonds are offered for delivery when, as and if issued, subject to the approval of validity by Bond Counsel and to certain other conditions referred to herein. It is expected that the Bonds will be available for delivery at the expense of the City through the facilities of DTC on or about April 21, 2015. Official Statement This Official Statement has been approved and authorized by the City for use in connection with the sale of the Bonds. Its purpose is to supply information to prospective buyers of the Bonds. Financial and other information contained in this Official Statement has been prepared by the City from its records, except where other sources are noted. The information contained in this Official Statement is not intended to indicate future or continuing trends in the financial or economic position of the City. Neither this Official Statement nor any statement which may have been made verbally or in writing is to be construed as a contract with the holder of the Bonds. All quotations from and summaries and explanations of laws contained in this Official Statement do not purport to be complete, and reference is made to said laws for full and complete statements of their provisions. Any statements in this Official Statement involving matters of opinion or estimates, whether or not expressly so stated, are intended as such and not representations of fact. No representation is made that any of the estimates will be realized. The attached Appendices are an integral part of this Official Statement and must be read together with the balance of this Official Statement. The delivery of this Preliminary Official Statement has been duly authorized by the City Council. The City has deemed this Preliminary Official Statement final as of its date within the meaning of Rule 15c2-12, except for the omission of certain pricing and other information permitted to be omitted pursuant to Rule 15c2-12. CITY OF VIRGINIA BEACH,VIRGINIA By: City Manager 93 I i APPENDIX A AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2013 APPENDIX B FORM OF BOND COUNSEL OPINION B-1 APPENDIX C FORM OF CONTINUING DISCLOSURE AGREEMENT FORM OF CONTINUING DISCLOSURE AGREEMENT This CONTINUING DISCLOSURE AGREEMENT dated as of April _, 2015 (the "Disclosure Agreement"), is executed and delivered by the City of Virginia Beach, Virginia (the "City"), in connection with the issuance by the City of its $ General Obligation Public Improvement Bonds, Series 2015A and its $ General Obligation Public Improvement Refunding Bonds, Series 2015B (collectively, the "Bonds"). The City hereby covenants and agrees as follows: Section 1. Purpose. This Disclosure Agreement is being executed and delivered by the City for the benefit of the holders of the Bonds and in order to assist the purchasers of the Bonds in complying with the provisions of Section (b)(5)(i) of Rule 15c2-12 (the "Rule") promulgated by the Securities and Exchange Commission (the "SEC") by providing certain annual financial information and event notices required by the Rule(collectively, "Continuing Disclosure"). Section 2. Annual Disclosure. (a) The City shall provide annually certain financial information and operating data in accordance with the provisions of Section(b)(5)(i) of the Rule as follows: (i) audited financial statements of the City, prepared in accordance with generally accepted accounting principles; and (ii) the operating data with respect to the City of the type described in the subsection of Section Five of the City's Official Statement dated April_,2015, entitled"Operating Data." If the financial statements filed pursuant to Section 2(a)(i) are not audited, the City shall file such statements as audited when available. (b) The City shall provide annually the financial information and operating data described in subsection (a) above (collectively, the "Annual Disclosure")within 180 days after the end of the City's fiscal year, commencing with the City's fiscal year ending June 30, 2015, to the Municipal Securities Rulemaking Board(the "MSRB")utilizing its Electronic Municipal Market Access("EMMA") System or such other system designated by the MSRB. (c) Any Annual Disclosure may be included by specific reference to other documents previously provided to the MSRB or filed with the SEC; provided, that any final official statement incorporated by reference must be available from the MSRB. (d) The City shall provide in a timely manner to the MSRB notice specifying any failure of the City to provide the Annual Disclosure by the date specified. Section 3. Event Disclosure. The City shall provide in a timely manner not in excess of ten (10) business days after the occurrence of the event to the MSRB through the EMMA system notice of the occurrence of any of the following events with respect to the Bonds: (a) principal and interest payment delinquencies; (b) non-payment related defaults, if material; (c) unscheduled draws on debt service reserves reflecting financial difficulties; (d) unscheduled draws on credit enhancement reflecting financial difficulties; (e) substitution of credit or liquidity providers, or their failure to perform; C-1 (f) adverse tax opinions, the issuance by the Internal Revenue Service of proposed or final determinations of taxability, Notices of Proposed Issue (IRS Form 5701-TEB) or other material notices or determinations with respect to the tax status of the Bonds, or other material events affecting the tax status of the Bonds; (g) modifications to rights of Bond holders, if material; (h) bond calls, if material, and tender offers; (i) defeasances; (j) release, substitution, or sale of property securing repayment of the Bonds, if material; (k) rating changes; (1) bankruptcy, insolvency, receivership or similar event of the City; Note to paragraph (1): For the purposes of the event identified in paragraph (1), the event is considered to occur when any of the following occur: The appointment of a receiver,fiscal agent or similar officer for an obligated person in proceeding under the U.S. Bankruptcy Code or in any other proceeding under state or federal law in which a court or governmental authority has assumed jurisdiction over substantially all of the assets or business of the obligated person,or if such jurisdiction has been assumed by leaving the existing governing body and officials or officers in possession but subject to the supervision and orders of a court or governmental authority, or the entry of an order confirming a plan of reorganization, arrangement or liquidation by a court or governmental authority having supervision or jurisdiction over substantially all of the assets or business of the obligated person. (m) the consummation of a merger, consolidation or acquisition involving the City or sale of all or substantially all of the assets of the City, other than in the ordinary course of business, the entry into a definitive agreement to undertake such an action or the termination of a defmitive agreement relating to any such actions,other than pursuant to its terms, if material; and (n) appointment of a successor or additional trustee or the change of name of a trustee, if material. Section 4. Termination. The obligations of the City will terminate upon the redemption, defeasance(within the meaning of the Rule) or payment in full of all the Bonds. Section 5. Amendment. The City may modify its obligations hereunder without the consent of Bondholders, provided that this Disclosure Agreement as so modified complies with the Rule as it exists at the time of modification. The City shall within a reasonable time thereafter send to the MSRB a description of such modification(s). Section 6. Defaults. (a) If the City fails to comply with any covenant or obligation regarding Continuing Disclosure specified in this Disclosure Agreement, any holder (within the meaning of the Rule) of Bonds then outstanding may, by notice to the City, proceed to protect and enforce its rights and the rights of the holders by an action for specific performance of the City's covenant to provide the Continuing Disclosure. (b) Notwithstanding anything herein to the contrary, any failure of the City to comply with any obligation regarding Continuing Disclosure specified in this Disclosure Agreement (i) shall not be deemed to constitute an event of default under the Bonds or the resolution providing for the issuance of the Bonds and (ii) shall not give rise to any right or remedy other than that described in Section 6(a)above. Section 7. Additional Disclosure. The City may from time to time disclose certain information and data in addition to the Continuing Disclosure. Notwithstanding anything herein to the contrary, the City shall not incur any obligation to continue to provide, or to update, such additional information or data. C-2 Section 8. Counterparts. This Disclosure Agreement may be executed in several counterparts each of which shall be an original and all of which shall constitute but one and the same instrument. Section 9. Governing Law. This Disclosure Agreement shall be construed and enforced in accordance with the laws of the Commonwealth of Virginia. CITY OF VIRGINIA BEACH,VIRGINIA By City Manager, City of Virginia Beach, Virginia C-3 APPENDIX D INFORMATION REGARDING THE DEPOSITORY TRUST COMPANY AND ITS BOOK-ENTRY SYSTEM INFORMATION REGARDING THE DEPOSITORY TRUST COMPANY AND ITS BOOK-ENTRY SYSTEM The description which follows of the procedures and recordkeeping with respect to beneficial ownership interests in the Bonds, payments of principal of, premium, if any, and interest on the Bonds to The Depository Trust Company, New York, New York ("DTC"), its nominee, Participants or Beneficial Owners (each as hereinafter defined), confirmation and transfer of beneficial ownership interests in the Bonds and other bond-related transactions by and between DTC, Participants and Beneficial Owners is based solely on information furnished by DTC. The Depository Trust Company ("DTC"), New York,New York, will act as securities depository for the Bonds. The Bonds will be issued as fully-registered bonds and notes registered in the name of Cede & Co. (DTC's partnership nominee) or such other name as may be requested by an authorized representative of DTC. One fully-registered certificate for the Bonds will be issued for each maturity as set forth on the cover page of this Official Statement, each in the aggregate principal amount of such maturity, and will be deposited with DTC. DTC, the world's largest depository, is a limited-purpose trust company organized under the New York Banking Law, a "banking organization" within the meaning of the New York Banking Law, a member of the Federal Reserve System, a "clearing corporation" within the meaning of the New York Uniform Commercial Code, and a"clearing agency"registered pursuant to the provisions of Section 17A of the Securities Exchange Act of 1934. DTC holds and provides asset servicing for over 3.5 million issues of U.S. and non-U.S. equity issues, corporate and municipal debt issues, and money market instruments (from over 100 countries) that DTC's participants ("Direct Participants") deposit with DTC. DTC also facilitates the post-trade-settlement among Direct Participants of sales and other securities transactions in deposited securities, through electronic computerized book-entry transfers and pledges between Direct Participants' accounts. This eliminates the need for physical movement of securities certificates. Direct Participants include both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, clearing corporations, and certain other organizations. DTC is a wholly-owned subsidiary of The Depository Trust & Clearing Corporation ("DTCC"). DTCC is the holding company for DTC National Securities Clearing Corporation and Fixed Income Clearing Corporation, all of which are registered clearing agencies. DTCC is owned by the users of its regulated subsidiaries. Access to the DTC system is also available to others such as both U.S. and non-U.S. securities brokers and dealers, banks, trust companies, and clearing corporations that clear through or maintain a custodial relationship with a Direct Participant, either directly or indirectly ("Indirect Participants"). DTC has a Standard & Poor's rating of AA+. The DTC rules applicable to its Participants are on file with the Securities and Exchange Commission. More information about DTC can be found at www.dtcc.com. Purchases of the Bonds under the DTC system must be made by or through Direct Participants, which will receive a credit for the Bonds on DTC's records. The ownership interest of each actual purchaser of each Bond ("Beneficial Owner") is in turn to be recorded on the Direct and Indirect Participants' records. Beneficial Owners will not receive written confirmation from DTC of their purchase. Beneficial Owners are, however, expected to receive written confirmations providing details of the transaction, as well as periodic statements of their holdings, from the Direct or Indirect Participant through which the Beneficial Owner entered into the transaction. Transfers of ownership interests in the Bonds are to be accomplished by entries made on the books of Direct and Indirect Participants acting on behalf of Beneficial Owners. Beneficial Owners will not receive certificates representing their ownership interests in the Bonds, except in the event that use of the book-entry system for the Bonds is discontinued. To facilitate subsequent transfers, all Bonds deposited by Direct Participants with DTC are registered in the name of DTC's partnership nominee, Cede & Co., or such other name as may be requested by an authorized representative of DTC. The deposit of Bonds with DTC and their registration D-1 in the name of Cede & Co. or such other DTC nominee do not affect any change in beneficial ownership. DTC has no knowledge of the actual Beneficial Owners of the Bonds; DTC's records reflect only the identity of the Direct Participants to whose accounts such Bonds are credited, which may or may not be the Beneficial Owners. The Direct and Indirect Participants will remain responsible for keeping account of their holdings on behalf of their customers. Conveyance of notices and other communications by DTC to Direct Participants, by Direct Participants to Indirect Participants, and by Direct Participants and Indirect Participants to Beneficial Owners will be governed by arrangements among them, subject to any statutory or regulatory requirements as may be in effect from time to time. Redemption notices shall be sent to DTC. If less than all of the Bonds within an issue are being redeemed, DTC's practice is to determine by lot the amount of the interest of each Direct Participant in such issue to be redeemed. Neither DTC nor Cede & Co. (nor any other DTC nominee) will consent or vote with respect to the Bonds unless authorized by a Direct Participant in accordance with DTC's MMI Procedures. Under its usual procedures, DTC mails an Omnibus Proxy to issuers of obligations such as the Bonds as soon as possible after the record date. The Omnibus Proxy assigns Cede & Co.'s consenting or voting rights to those Direct Participants to whose accounts the Bonds are credited on the record date (identified in a listing attached to the Omnibus Proxy). Principal and interest payments on the Bonds will be made to Cede & Co., or such other nominee as may be requested by an authorized representative of DTC. DTC's practice is to credit Direct Participants' accounts upon DTC's receipt of funds and corresponding detail information from the City, on payable date in accordance with their respective holdings shown on DTC's records. Payments by Direct and Indirect Participants to Beneficial Owners will be governed by standing instructions and customary practices, as is the case with securities held for the accounts of customers in bearer form or registered in "street name," and will be the responsibility of such Direct or Indirect Participant and not of DTC or the City, subject to any statutory or regulatory requirements as may be in effect from time to time. Payment of principal and interest to Cede& Co. (or such other nominee as may be requested by an authorized representative of DTC) is the responsibility of the City, disbursement of such payments to Direct Participants will be the responsibility of DTC, and disbursement of such payments to the Beneficial Owners will be the responsibility of Direct and Indirect Participants. DTC may discontinue providing its services as securities depository with respect to the Bonds at any time by giving reasonable notice to the City. Under such circumstances, in the event that a successor • securities depository is not obtained,Bond certificates are required to be printed and delivered. The information in this section concerning DTC and DTC's book-entry system has been obtained from sources that the City believes to be reliable, but the City takes no responsibility for the accuracy thereof. The City may decide to discontinue use of the system of book-entry transfers through DTC (or a successor securities depository). In that event, either a successor securities depository will be selected by the City or Bond certificates will be prepared, executed and delivered as set forth in the Indenture of Trust. In the event of insolvency of DTC, if DTC has insufficient securities in its custody (e.g., due to theft or loss) to satisfy the claims of its Direct Participants with respect to deposited securities and is unable by application of(i) cash deposits and securities pledged to DTC to protect DTC against losses and liabilities, (ii) the proceeds of insurance maintained by DTC and/or its Direct Participants or Indirect Participants, or (iii) other resources, to obtain securities necessary to eliminate the insufficiency, no assurances can be given that Direct Participants will be able to obtain all of their deposited securities. THE CITY HAS NO RESPONSIBILITY OR OBLIGATION TO THE DIRECT OR INDIRECT PARTICIPANTS OR THE BENEFICIAL OWNERS WITH RESPECT TO (A) THE ACCURACY OF ANY RECORDS MAINTAINED BY DTC OR ANY DIRECT OR INDIRECT PARTICIPANT; (B) D-2 THE PAYMENT BY ANY DIRECT OR INDIRECT PARTICIPANT OF ANY AMOUNT DUE TO ANY BENEFICIAL OWNER IN RESPECT OF THE PRINCIPAL OF, PREMIUM, IF ANY, AND INTEREST ON THE BONDS; (C) THE DELIVERY OR TIMELINESS OF DELIVERY BY ANY DIRECT OR INDIRECT PARTICIPANT OF ANY NOTICE TO ANY BENEFICIAL OWNER THAT IS REQUIRED OR PERMITTED UNDER THE TERMS OF THE RESOLUTION TO BE GIVEN TO BONDHOLDERS; OR (D) ANY OTHER ACTION TAKEN BY DTC, OR ITS NOMINEE, CEDE & CO., AS BONDHOLDER, INCLUDING THE EFFECTIVENESS OF ANY ACTION TAKEN PURSUANT TO AN OMNIBUS PROXY. So long as Cede & Co. is the registered owner of the Bonds, as nominee of DTC, references in this Official Statement to the Owners of the Bonds shall mean Cede & Co. and shall not mean the Beneficial Owners, and Cede& Co. will be treated as the only holder of Bonds for all purposes under the Resolution. The City may enter into amendments to the agreement with DTC or successor agreements with a successor securities depository relating to the book-entry system to be maintained with respect to the Bonds without the consent of Beneficial Owners or Bondholders. D-3 1,1 APPENDIX E DESCRIPTION OF REFUNDED BONDS DESCRIPTION OF REFUNDED BONDS* BASE CUSIP NUMBER: 927734 Maturity CUSIP Interest Par Call Call Bonds Date Suffix Rate Amount Date Price General Obligation Public 6/1/2023 TV5 5.000% $3,600,000 6/1/2019 100% Improvement Bonds, 6/1/2024 TW3 4.000 3,600,000 6/1/2019 100% Series 2009 6/1/2025 TX1 5.000 3,600,000 6/1/2019 100% $10,800,000 General Obligation Public 10/1/2020 SM6 4.000% $4,500,000 10/1/2017 100% Improvement Bonds, 10/1/2023 SQ7 5.000 4,500,000 10/1/2017 100% Series 2008 10/1/2024 SR5 5.000 4,500,000 10/1/2017 100% 10/1/2025 SS3 5.000 4,500,000 10/1/2017 100% 10/1/2026 ST1 5.000 4,500,000 10/1/2017 100% 10/1/2027 SU8 5.000 4,500,000 10/1/2017 100% $27,000,000 General Obligation Public 9/15/2020 RR6 4.250% $3,750,000 9/15/2016 100% Improvement Bonds, 9/15/2021 RS4 4.000 3,750,000 9/15/2016 100% Series 2007 9/15/2022 RT2 4.000 3,750,000 9/15/2016 100% 9/15/2023 RU9 4.000 3,750,000 9/15/2016 100% 9/15/2024 RV7 4.100 3,750,000 9/15/2016 100% $18,750,000 *Preliminary, subject to change based on market conditions. E-1 i I i i II APPENDIX F OFFICIAL NOTICE OF SALE -17- Item -V-I.2 ORDINANCES/RESOLUTIONS ITEM#64621 The following individuals registered to speak: Barbara Messner, stated she was very confused as she had registered to speak on February 17"' and then the Tax Relief was added to the Agenda, with only two (2)days notice. Due to the snow, that meeting was rescheduled and the item put back on the Agenda for the February 24`''. Ms. Messner received different information, at different times, and was told it could be placed back on the Agenda without the proper two (2) weeks'notice, as long as it was a "Public Meeting" and not a vote. Then she was told that City Council would be able to vote. Ms. Messner requested clarification if it was properly advertised and if City Council plans to vote on the item tonight. Mayor Sessoms advised City Council was here to listen to Citizens'statements and/or concerns. David Williams, 2104 W. Admiral Drive, Phone: 481-1668, advised he is a twenty-nine (29)year resident of the City. Mr. Williams stated changing the Tax Exemption Thresholds is not an effective way to increase Revenue and he does not think the City can tax it's way to make the City sustainable. Is it the intent of City Council to increase the Tax Rate on everyone? If so, the City is simply spending and giving away more in concessions than is coming into the coffers. Mr. Williams asked "what is the Vision for the City" and is the 2040 Vision attainable?" Mr. Williams is concerned the Oceanfront developments will endanger the relationship with the Military at Oceana and Little Creek. According to the latest ODU "State of the Region" report, the Department of Defense contributes $13-Billion directly into the Hampton Roads economy, with a 43%impact upon the City's economy. He asked "will tourism have the same impact on the economy as the DOD's contribution?" He does not feel that raising taxes will 'fuel the economic engine" to make the City sustainable. Taxing the poor to spend more does not work, never has and never will. Efficient use of taxpayer's dollars enables efficient and sustained growth. Mike Ashkenas , Member of the Tax Relief for the Elderly and Disabled Task Force. Mr. Ashkenas advised the Task Force recommended Alternative #1. This recommendation is based on the fact that adjustments were never made when assessments went down. The Task Force used facts on which to base their recommendation. Alternatives 2 and 3 were based on median household incomes and percentages. Alternative #1 will allow more people to be in the 100% tax exemption who are the people making less than $37,000 a year that really need the assistance. Alternative 4 will be a terrible mistake as the City is already at $15-Million with the program which is not sustainable. The City included this topic on the "Virtual Town Hall" and over 50% of those who responded agreed that Alternative #1 is based on facts and makes the most sense. The Tax Deferral, according to the Task Force, would be a terrible mistake as it has numerous legal ramifications and is extremely complicated. The population is aging and more and more people are going to be coming into the program. Sustainability is important and should be considered. The Task Force feels fairness is also important. A Teacher and Police Officer earn $52,000 and $55,000 respectively. At this time, a person can make as much as $68,000 a year and have taxes deferred; however, the question is who will pay for that deferral and the answer is those that are not in the program. As it stands today, Alternative #1 will save the City $3-Million. The City of Chesapeake offers two (2) choices: Tax Exemption or Tax Freeze. Jimmy Frost remembers discussing this issue with a former Council Member and his attitude was the City is only looking at $6-Million on a $1-Billion Budget and Senior Citizens do not use City Services like other Citizens; however, he disagrees as Senior Citizens use traffic lights that have to be maintained. They also use libraries, recreation centers, roads, bridges, etc. He does not want this to be an "attack" on government because government costs money; and, unfortunately, government does not do with less. While this program grants relief to one person, it also puts it on the shoulders of others. An increase in the tax rate could only be an extra $5 or$10 a month but it could mean whether they have enough money for gas to go back and forth to work. He does not feel it is right to favor one group of taxpayers at the expense of others. March 3, 2015 -18- Item -V-L2 ORDINANCES/RESOLUTIONS ITEM#64621 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council ADOPTED, Ordinance re AMENDMENTS to the Elderly and Disabled Tax Relief: Alternative 1 Substitute:with Tax Freeze option and eliminate the Deferral option. City Council will review every three (3)years Voting: 10-1 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Voting Nay: John D. Moss Council Members Absent: None March 3, 2015 II ALTERNATIVE 1 SUBSTITUTE 1 AN ORDINANCE TO AMEND THE ELDERLY 2 AND DISABLED TAX RELIEF PROGRAM 3 4 SECTIONS AMENDED: §§ 35-61; 35-62; 35-63; 53-64; 36-66; 35-67; 35- 5 67.1; 35-67.2; and 35-68 6 7 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA 8 BEACH, VIRGINIA: 9 10 1. That Sections 35-61, 35-62, 35-63, 53-64, 36-66, 35-67, 35-67.1, 35-67.2, and 35-68 11 of the City Code are hereby amended and reordained, to read as follows: 12 13 Sec. 35-61. Definitions. 14 15 (a) For purposes of this division, the term "permanently and totally disabled" means 16 unable to engage in any substantial gainful activity by reason of any medically 17 determinable physical or mental impairment or deformity which can be expected to 18 result in death or can be expected to last for the duration of such person's life. 19 (b) As used in this division, reference to the "city manager" shall include the city 20 manager's authorized representative, as well as the city manager. 21 (c) As used in this division, "tax freeze" refers to the total exemption of that portion of 22 the real estate tax which represents the increase in such tax since the taxpayer 23 initially applied or re-applied and qualified for exemption under this division, so that 24 the taxpayer's real estate tax will be frozen at the amount assessed in the fiscal 25 year in which the taxpayer initially applied or re-applied and qualified. If, for any year 26 following the initial qualification of a taxpayer for a tax freeze such taxpayer 27 becomes disqualified, any subsequent application for exemption by such taxpayer 28 shall be treated as an initial application for purposes of determining the tax freeze. 29 An applicant may re-apply if the tax burden decreases from the initial application for 30 any given year, and the amount frozen will be the amount of tax at time of re- 31 application. 32 (d) A - _ - •_ - •• " - _ - _ " _ •• -. • - - - - - - . - - 33 - - - - - - - - - - - - - - - - - - - -- - - - - - - 34 • 35 ._ . . - _ - _ _ - - - -- -- ..' - - - - • - - - - -- = . - 36 division. 37 (e) (d) As used in this division, the term "tax exemption" shall mean the 38 exemption of that portion of the real estate tax owed by a qualified taxpayer as 39 determined by section 35-67 of this division. 40 41 Sec. 35-62. Authorized. 42 43 Real estate tax exemption deferral or freeze is provided for qualified property 44 owners, who are not less than sixty-five (65) years of age, or who are permanently and 45 totally disabled, or who jointly hold land with a spouse who is permanently and totally 46 disabled, and who are eligible according to other terms of this division. Persons 47 qualifying for such exemption deferral or freeze are deemed to be bearing an 48 extraordinary real estate tax burden in relation to their income and financial worth. 49 50 Sec. 35-63. Administration; rules and regulations of city manager. 51 52 The exemption deferral or freeze provided for in this division shall be 53 administered by the city manager according to the general provisions contained in this 54 division. The city manager is hereby authorized and empowered to prescribe, adopt and 55 enforce such rules and regulations, including the requirement of answers under oath, as 56 may be reasonably necessary to determine qualifications for the exemption deferral or 57 freeze provided for in this division. The city manager may require the production of 58 certified tax returns, appraisal reports and other certifications to establish income, 59 financial worth or disability. The city manager has designated the commissioner of the 60 revenue as his agent for purposes of the administration of the exemption deferral or 61 freeze program, and the commissioner of the revenue shall have all of the duties and 62 functions provided herein to the city manager. 63 64 Sec. 35-64. General prerequisites to grant; effect of residency in hospital, nursing 65 home, etc. 66 67 (a) Either the exemption deferral or freeze, but not more than one (1), as provided for in 68 this division shall be granted to persons subject to the following provisions: 69 70 (1) The title to the property for which exemption deferral or freeze is claimed is 71 held, or partially held, on June 30 immediately preceding the taxable year, by 72 the person or persons claiming exemption deferral or freeze and is occupied as 73 the sole dwelling of such person or persons. 74 (2) The head of the household occupying the dwelling and owning title or partial 75 title thereto or either spouse in a dwelling jointly held by a husband and wife is 76 either permanently and totally disabled or is sixty-five (65) years of age or older 77 on June 30 of the year immediately preceding the taxable year; provided, 78 however, that a dwelling jointly held by a husband and wife may qualify if either 79 spouse is over sixty-five (65) years of age. 80 (3) For the tax exemption programs, the total combined income received from all 81 sources during the preceding calendar year by: (i) the owner or owners of the 82 dwelling who use it as their principal residence, (ii) the owner's or owners' 83 relatives who live in the dwelling, except for those relatives living in the dwelling 84 and providing bona fide caregiving services to the owner whether such relatives 85 are compensated or not, and (iii) nonrelatives of the owner who live in the 86 dwelling except for bona fide tenants or bona fide paid caregivers of the owner, 87 whether compensated or not, shall not exceed fifty sixty four thousand six 88 hundred and sixty-eight seventy five dollars ($50,668.00) ($64,675.00) provided 89 that the first ten thousand dollars ($10,000.00) of income of each relative, other 90 than a spouse of the owner, who is living in the dwelling and who does not 91 qualify for the exemption provided by subdivision (b) hereof, and any amount up 92 to ten thousand dollars ($10,000.00) of income of each nonrelative who is not 93 the bona fide tenant or bona fide paid caregiver of an owner living in the 94 dwelling and who does not qualify for the exemption provided by subdivision (b) 95 hereof, shall not be included in such total; and provided further that up to five 96 thousand dollars ($5,000.00) of any permanent or temporary disability benefit, 2 97 from whatever source, received by an owner and the first ten thousand dollars 98 ($10,000.00) or any portion thereof of income received by a permanently and 99 totally disabled owner shall not be included in such total. 100 (4) For the tax freeze program, the total combined income received from all 101 sources during the preceding calendar year by: (i) the owner or owners of the 102 dwelling who use it as their principal residence, (ii) the owner's or owners' 103 relatives who live in the dwelling, except for those relatives living in the dwelling 104 and providing bona fide caregiving services to the owner whether such relatives 105 are compensated or not, and (iii) nonrelatives of the owner who live in the 106 dwelling except for bona fide tenants or bona fide paid caregivers of the owner, 107 whether compensated or not, shall not exceed sixty-eight thousand two 108 hundred and ninety-three dollars ($68,293.00) provided that the first ten 109 thousand dollars ($10,000) of income of each relative, other than a spouse of 110 the owner, who is living in the dwelling and who does not qualify for the 111 exemption provided by subdivision (b) hereof, and any amount up to ten 112 thousand dollars ($10,000.00) of income of each nonrelative who is not the 113 bona fide tenant or bona fide paid caregiver of an owner living in the dwelling 114 and who does not qualify for the exemption provided by subdivision (b) hereof, 115 shall not be included in such total; and provided further that up to five thousand 116 dollars ($5,000.00) of any permanent or temporary disability benefit, from 117 whatever source, received by an owner and the first ten thousand dollars 118 ($10,000.00) or any portion thereof of income received by a permanently and 119 totally disabled owner shall not be included in such total. 120 (5) For the tax exemption programs, the net combined financial worth, including 121 equitable interests, as of December 31 of the year immediately preceding the 122 taxable year, of the owners, and of the spouse of any owner, excluding the 123 value of the dwelling and the land (not exceeding ten (10) acres) upon which it 124 is situated, shall not exceed three hundred fifty thousand dollars ($350,000.00). 125 (6) For the tax freeze program, the net combined financial worth, including 126 equitable interests, as of December 31 of the year immediately preceding the 127 taxable year, of the owners, and of the spouse of any owner, excluding the 128 value of the dwelling and the land (not exceeding ten (10) acres) upon which it 129 is situated, shall not exceed three hundred fifty thousand dollars ($350,000.00). 130 (7) For the tax deferral program, the total combined income received from all 131 _ . - _ . - - - - - - --e . -_ _ 132 dwelling who use it as their principal residence, (ii) the owner's or owners' 133134 135 arc compensated or not, and (iii) nonrelatives of the owner who live in the 136 137 whether compensated or not, shall not exceed sixty eight thousand two 138 hundred and ninety three dollars ($68,293.00) provided that the first ten 139 - - - -e - - - :. . e! .e - • -- • - - - - - . . - e - - - - -- - - 140 of the owner, who is living in the dwelling and who docs not qualify for the 141 - -• - - - - - - - - -- - - - , - - - . - - - . - - _. 142 thousand dollars ($10,000.00) of income of ach nonrelativc who is not the 143 3 144 - - - e: - - - - _ •- - - - - - - - - - -- - - : , 145 - - - - - - - - - ; - - - - - -_ . _ _ : . -146 dollars ($5,000.00) of any permanent or temporary disability benefit, from 147 whatever source, received by an owner and the first ten thousand dollars 148 ;, !MI.!! e - -- - - - -- • - - - - e- 149 149 - - - - - - - - - - - - - - - - - - • 150 (8) For the tax deferral program, the net combined financial worth, including 151 equitable interests, as of December 31 of the y ar immediately preceding the 152 - - 153 154 - - - - - - - -- - - - - - - - - - _.. .....! 155 (9) The dwelling is occupied. 156 157 (b) Notwithstanding subdivision (a) of this section, if an owner qualifies for an 158 exemption or deferral or freeze under this article, and if the owner can prove by 159 clear and convincing evidence that his physical or mental health has deteriorated to 160 the point that the only alternative to permanently residing in a hospital, nursing 161 home, convalescent home or other facility for physical or mental care is to have a 162 person move in and provide care for the owner, and if a person does then move in 163 for that purpose, then none of the income of the person or of the person's spouse 164 shall be counted towards the income limit, provided that the owner of the residence 165 has not transferred assets in excess of ten thousand dollars ($10,000.00) without 166 adequate consideration within a three-year period prior to or after the person moves 167 into such residence. 168 169 (c) The fact that owners who are otherwise qualified for tax exemption deferral or 170 freeze pursuant to this division are residing in hospitals, nursing homes, 171 convalescent homes or other facilities for physical or mental care for extended 172 periods of time shall not be construed to mean that the real estate for which tax 173 exemption deferral or freeze is sought does not continue to be the sole dwelling of 174 such owners during such extended periods of other residence, so long as such real 175 estate is not used by or leased to others for consideration. 176 177 .... 178 179 Sec. 35-66. Application for exemption; certificate of disability. 180 181 (a) Each person (or persons) claiming an exemption deferral or freeze under this 182 division shall file a real estate tax exemption/deferral/freeze affidavit or written 183 statement with the city manager. The affidavit or written statement shall be filed 184 between January 1 and June 30 preceding the tax year for which relief is sought. 185 Such affidavit or written statement shall set forth, in a manner prescribed by the city 186 manager, the location and assessed value of the property and the names of the 187 related persons occupying the dwelling for which exemption deferral or freeze is 188 claimed, their gross combined income and their net combined financial worth. The 189 affidavit or written statement shall also include indication as to whether the person 190 or persons claim either the exemption deferral or freeze option, the amount of 4 191 _ - _ - - e - - . .. -e - !! e- _ _ - _ - - .. e. . . Each 192 affidavit or written statement filed pursuant to this section shall be deemed valid for 193 a period of three (3) years; provided, however, that each year during the three-year 194 period and within the time requirement for filing affidavits or written statements, the 195 person or persons claiming exemption deferral or freeze shall file with the city 196 manager a certification that the information contained on the affidavit or written 197 statement has not changed or that, if any change has occurred, that such change 198 does not serve to violate the limitations and conditions provided in this division. 199 (b) If the applicant is under sixty-five (65) years of age, the affidavit or written statement 200 required by subsection (a) above shall have attached thereto a certification by the 201 Social Security Administration, the Veterans Administration or the Railroad 202 Retirement Board, or if such person is not eligible for certification by any of these 203 agencies, a sworn affidavit by two (2) medical doctors licensed to practice medicine 204 in the commonwealth, to the effect that such person is permanently and totally 205 disabled, as defined in section 35-61. The affidavit of at least one of such doctors 206 shall be based upon a physical examination of the applicant by such doctor. The 207 affidavit of one of such doctors may be based upon medical information contained 208 in the records of the civil service commission which is relevant to the standards for 209 determining permanent and total disability, as defined in section 35-61 210 (c) The city manager is hereby authorized to accept and process late filings of the 211 affidavits or written statements described in subsections (a) and (b) above until July 212 31 of the tax year for which exemption deferral or freeze is sought. The city 213 manager shall accept and process such late filings in cases of (1) first time 214 applicants, or (2) where he determines that the failure to grant the exemption 215 deferral or freeze would serve to create an extreme hardship for the applicant. 216 217 Sec. 35-67. Amount of exemption. 218 219 When a person claiming exemption under this division conforms to the standards 220 and does not exceed the limitations contained in this division, the tax exemption shall be 221 as shown on the following schedule: 222 Total income, Tax Exemption All Sources $0.00—$'18,009.00$38,668 100% $18,009.01 $52,188.00$38,668.01-$41,668 80% $52,188.01—$56,367.00$41,668.01-$44,668 60% $56,367.01—$60,546.00$44,668.01-$47,668 40% $60,516.01 $64,675.00$47,668.01-$50,668.00 20% 223 224 No lien shall accrue as a result of the amount certified as exempt. 225 226 - - - • - - . ; _ . .. . . - . _ _ .. - - - - . 227 5 I 228 _ _ _ _ _ _ _ . . _ _ - -e -••••-e _ - _ _ _ _ _ _ _ 229 payment of one hundred (100) percent of all real estate taxes assessed by the city 230 against his/their real estate until payment becomes due as provided by subsection 231 (b) herein below. 232 (b) The accumulated amount of taxes deferred shall be paid, to the treasurer of the city 233 or to the clerk of the circuit court, as the case may be, by the vendor upon the sale 234 _ - - - - - . _ - - - - - - 235 236 - - - - - - - - - - - - - - - - -- - - _ - 237 had been assessed without regard to the deferral permitted by this division; 238 provided, however, that such liens shall, to the extent that they exceed the 239 -ee e. - e - - . - - - e • -• - - - - - _ • - e, - _ 240 to all other liens of record. 241 _ - - - ' - - - ' . e . - • - _ - - •e•- . - - - - 242 had such taxes not been deferred as provided herein, the treasurer shall certify to 243 • - - - - ' - - --' - - - - - - - - - - - - • - _ - _ - - 244 - - - - -, - - - ' - -- - - - - - - - - - "-- - - - - 245 lien against the respective r al estate as liens arc customarily recorded and to be 246 marked as deferred. 247 248 Sec. 35-67.2. When amount of exemption/defg�e rallfreeze exceeds amount 249 appropriated. 250 251 In any tax year in which the amount appropriated by the city council for the 252 purpose of providing real estate tax exemption deferral and/or freeze under this division 253 is not sufficient to afford the entire exemption deferral and/or freeze allowable under the 254 provisions of this division, the amount of exemption deferral and/or freeze—shall be 255 computed as a fraction of that allowable under the provisions of this division, the 256 numerator of the fraction to be the amount of the appropriation for the tax year and the 257 denominator of the fraction to be the total amount of all allowable exemptions deferrals 258 and/or freezes qualified for under the provisions of this division. 259 260 Sec. 35-68. Nullification; change in circumstances. 261 262 (a) Changes in respect to income, financial worth, ownership of property, disability or 263 other factors occurring during the taxable year for which the affidavit mentioned in 264 section 35-66 is filed, and having the effect of exceeding or violating the limitations 265 or conditions provided in this division shall nullify any relief of real estate tax liability 266 for the then current taxable year and the taxable year immediately following. 267 (b) Notwithstanding the provisions of subsection (a), a change in ownership to a 268 spouse, when such change resulted solely from the death of the qualifying 269 individual, or a sale of such property shall result in a prorated exemption deferral or 270 freeze for the then current taxable year. The proceeds of the sale which would 271 result in the prorated exemption deferral or freeze shall not be included in the 272 computation of net worth or income as provided in subsection (a). Such prorated 273 portion shall be determined by multiplying the amount of the exemption deferral or 274 freeze by a fraction, wherein the number of complete months of the year such 6 275 property was properly eligible for such exemption deferral or freeze is the numerator 276 and the number twelve (12) is the denominator. 277 278 2. This ordinance shall be effective for tax years starting July 1, 2015. Adopted by the City Council of the City of Virginia Beach, Virginia, on this 3rd day of March , 2015. APPROVED AS 0 LEGAL SUFFICIENCY: r,,. w ey's Office CA13278 R-1 ALT 1 SUB March 3, 2015 7 -19- Item -V-I.3 ORDINANCES/RESOLUTIONS ITEM#64622 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council ADOPTED, BY CONSENT, Resolution to AUTHORIZE and AMEND the Charter Agreement with Opportunity,Inc. of Hampton Roads re workforce development Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M Dyer, Barbara M Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 1 A RESOLUTION AUTHORIZING THE MAYOR 2 TO EXECUTE THE FIFTH AMENDED 3 CHARTER AGREEMENT OF OPPORTUNITY 4 INC. OF HAMPTON ROADS 5 6 WHEREAS, by Charter Agreement dated July 1, 1974 ("Charter Agreement"), the 7 Cities of Chesapeake, Franklin, Norfolk, Portsmouth, Suffolk and Virginia Beach, and 8 the Counties of Isle of Wight and Southampton joined together to create the 9 Southeastern Tidewater Area Manpower Authority, for the purpose of administering the 10 Comprehensive Employment and Training Act of 1973; 11 12 WHEREAS, the Charter Agreement was amended, effective October 1, 1983, to 13 reflect, among other things, that programs previously administered under the 14 Comprehensive Employment and Training Act of 1973 ("CETA") had been undertaken 15 by the Job Training Partnership Act of 1982, the successor legislation to CETA; 16 17 WHEREAS, the Charter Agreement was amended a second time, effective 18 January 1, 1985, to change the name of the joint exercise from the Southeastern 19 Tidewater Area Manpower Authority to the Southeastern Virginia Job Training 20 Administration; 21 22 WHEREAS, in 1998, Congress adopted the Workforce Investment Act ("WIA") to 23 replace the Job Training Partnership Act, and the Charter Agreement was amended a 24 third time, effective January 1, 2000, to make it consistent with the WIA; 25 26 WHEREAS, the Charter Agreement was amended a fourth time, effective July 1, 27 2001, to make additional changes to comply with the WIA and to rebrand the joint 28 exercise as Opportunity, Inc. of Hampton Roads; and 29 30 WHEREAS, the WIA was amended and reauthorized as the Workforce 31 Innovation and Opportunity Act of 2014 ("WOIA"), and the Charter Agreement must be 32 amended a fifth time, effective July 1, 2015, in order to bring it into conformance with 33 the WOIA. 34 35 NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF 36 VIRIGNIA BEACH, VIRGINIA: 37 38 1. That the Mayor is hereby authorized to execute, on behalf of the City of 39 Virginia Beach, the "Fifth Amended Charter Agreement of Opportunity, Inc. of 40 Hampton Roads," a copy of which is attached hereto as Exhibit A and 41 incorporated by reference. 42 43 2. That the Mayor is hereby further authorized, on behalf of the City of Virginia 44 Beach, to take any and all actions necessary to continue to carry out the 45 City's duties and responsibilities under the Workforce Innovation and 46 Opportunity Act of 2014, including the execution of a Memorandum of EXHIBIT A FIFTH AMENDED CHARTER AGREEMENT OF OPPORTUNITY INC. OF HAMPTON ROADS THIS FIFTH AMENDED CHARTER AGREEMENT ("Agreement") is made this first day of July, 2015, by and between the Cities of Chesapeake, Franklin, Norfolk, Portsmouth, Suffolk and Virginia Beach, and the Counties of Isle of Wight and Southampton, pursuant to the authority granted by Section 15.2-1300 of the Code of Virginia, 1950, as amended. Whereas, effective July 1, 1974, the Cities of Chesapeake, Franklin, Norfolk, Portsmouth, Suffolk and Virginia Beach, and the Counties of Isle of Wight and Southampton joined together to create the Southeastern Tidewater Area Manpower Authority, now known as Opportunity Inc. of Hampton Roads ("Opportunity Inc."), as a joint venture; and Whereas, effective October 1, 1983, January 1, 1985, January 1, 2000 and July 1, 2001, the participating jurisdictions amended the Charter of Opportunity Inc. in certain respects; and Whereas, the participating jurisdictions desire to amend the Charter of Opportunity Inc. a fifth time consistent with applicable provisions of the Workforce Innovation and Opportunity Act of 2014 ("WIOA"), as may be amended from time to time, and to reaffirm the Charter in all other respects. NOW, THEREFORE, it is mutually agreed by the parties hereto as follows: 1. Opportunity Inc. shall exist indefinitely, subject to dissolution by agreement of the governing bodies of the participating jurisdictions. 2. Opportunity Inc. shall have for its purpose the provision of workforce development services in accordance with the provisions of the WIOA as may be amended from time to time, or any future legislation of similar import and applicability, and shall serve as the grant subrecipient. 3. Opportunity Inc. shall be governed by a Workforce Development Board duly appointed in accordance with the WIOA, as may be amended from time to time, and by the collective direction of the Chief Local Elected Officials ("CLEO") of each participating jurisdiction. 4. Opportunity, Inc. is hereby authorized and empowered: (a) To adopt policies and procedures for the regulation of its affairs and the conduct of its business; (b) To maintain an office at such place or places as it may designate; (c) To sue and be sued; (d) To accept grants and gifts from the participating jurisdictions, the Commonwealth of Virginia, the Federal government or any other governmental body or political subdivision, and from any individual, corporation, partnership, association or other entity; (e) To enter into contracts with the Federal government, the Commonwealth of Virginia, any political subdivision, or any agency or instrumentality thereof, or with any individual, corporation, workforce investment board, partnership, association or other entity providing for or relating to the furnishing of workforce development or related services; (f) To employ such staff and to retain such legal or professional representation as may be deemed necessary, and to prescribe their powers and duties and fix their compensation, within the approved budget; (g) To make and enter into all contracts and agreements necessary or incidental to or desirable for the performance of its duties and the execution of its powers hereunder; provided, however, that contracts or agreements for the borrowing of money shall be subject to obtaining the express written consent of each participating jurisdiction; (h) To do all acts and things necessary or convenient to carry out its purposes, consistent with the provisions of WIOA, as may be amended from time to time, or any future legislation of similar import and applicability. 11 5. Opportunity Inc. shall be funded by governmental grants and private contributions as set forth in section 4(d) above and shall conduct a financial and compliance audit annually in accord with all applicable rules and regulations. 6. The fiduciary liability for funds shall be vested in the participating jurisdictions on a percentage basis determined by comparing the amount of actual utilization of workforce development services by a participating jurisdiction to the total utilization of such services by all participating jurisdictions during the fiscal year pertaining to any such liability. The percentage shall be determined by using, as the numerator, the number of participants served during such fiscal year from a particular participating jurisdiction, and, as the denominator, the total participants served during such fiscal year from all participating jurisdictions. 7. Any participating jurisdiction may withdraw from this Agreement as of the last day of June in any year, provided it gives written notice thereof to all of the other CLEOs prior to the first day of March preceding the date of withdrawal. 8. All real and personal property to be used for the purposes set forth above shall be acquired and held in the name of Opportunity Inc. Upon the dissolution of Opportunity Inc., all of its assets and property, both real and personal, tangible and intangible, shall be disposed of by the participating CLEOs in accordance with applicable law, as well as those rules and regulations as may have been properly promulgated by such Officials. IN WITNESS WHEREOF, the parties hereunto have set their signatures and seals as of the day and year first written above. Signature Appear on the Following Page. ATTEST: CITY OF CHESAPEAKE City Clerk Mayor Date ATTEST: CITY OF FRANKLIN City Clerk Mayor Date ATTEST: ISLE OF WIGHT COUNTY County Clerk Chair, Board of Supervisors Date ATTEST: CITY OF NORFOLK City Clerk Mayor Date ATTEST: CITY OF PORTSMOUTH City Clerk Mayor Date ATTEST: SOUTHAMPTON COUNTY Clerk Chair, Board of Supervisors Date ATTEST: CITY OF SUFFOLK City Clerk Mayor Date ATTEST: CITY OF VIRGINIA BEACH City Clerk Mayor Date SII i EXHIBIT B MEMORANDUM OF UNDERSTANDING This Memorandum of Understanding ("MOU") entered into this 1st day of July, 2015, by and between the Chief Local Elected Officials of the Cities of Chesapeake, Franklin, Norfolk, Portsmouth, Suffolk and Virginia Beach and the Counties of Isle of Wight and Southampton ("Local Area"), party of the first part, hereinafter referred to as the "CLEOs" and the Hampton Roads Workforce Development Board, operating pursuant to the terms of the Workforce Innovation and Opportunity Act ("WIOA"), party of the second part, hereinafter referred to as "HRWDB". WHEREAS, the WIOA continued an existing partnership between the private sector and local government with the responsibility of providing policy guidance and the exercise of oversight with respect to workforce development; and WHEREAS, it is the desire of the HRWDB, being the body selected in the Local Area to enter into this MOU with the CLEOs to fulfill the requirements of WIOA in the manner specified herein below, with the City of Virginia Beach as the grant recipient, and Opportunity Inc. of Hampton Roads ("Opportunity Inc."), a consortium established pursuant to Section 15.2-1300 of the Code of Virginia, 1950, as amended, as the grant subrecipient, NOW, THEREFORE, it is mutually agreed as follows: FIRST: A. The parties hereto agree that for purposes of administering programs for which funds are made available under WIOA, in the Local Area referred to in the preamble hereinabove, the City of Virginia Beach shall serve as the grant recipient and Opportunity Inc. shall serve as the grant subrecipient. Opportunity Inc.'s budget shall be funded from the grant receipts and other sources as may be available. B. For purposes of carrying out its responsibilities under this MOU, Opportunity Inc. shall employ a professional staff, to include a President/Chief Executive Officer, who shall be responsible to the CLEOs of the Local Area and the HRWDB. The President/Chief Executive Officer, staff and legal representation shall be available to advise and make recommendations to the HRWDB and the CLEOs or their designees on proposed and ongoing programs. The II Opportunity Inc. staff shall cooperate and assist the HRWDB and the CLEOs or their designees in the performance of their respective duties required under the WIOA, including attendance at meetings as requested to report on activities, and the provision of a constant and open line of communication. The employment and/or termination of the President/Chief Executive Officer will be a decision by the HRWDB and require the concurrence of the CLEOs. Opportunity Inc. shall maintain personnel policies and procedures consistent with applicable law and regulations and approved by the CLEOs. SECOND: The HRWDB Chairman and the grant recipient CLEO, or another member to be selected by such Chairman or CLEO, shall be designated as chief liaison to the other, for purposes of discussing mutual concerns. THIRD: It is acknowledged and agreed that, along with Opportunity Inc.'s acceptance of the responsibility of grant subrecipient, Opportunity Inc. assumes fiduciary responsibility for all funds it handles and manages. Opportunity Inc. and the HRWDB agree to procure and maintain insurance in the amounts and types as reasonably recommended by the grant recipient. FOURTH: The parties mutually agree that each is bound by the provisions of the WIOA and any pertinent federal regulations, that all WIOA programs will be operated only in conformance with such Act and regulations, and that all WIOA funds will be expended only as allowable under WIOA, as amended. FIFTH: Those matters requiring the approval of both the HRWDB and CLEOs, specified under WIOA, as may be amended from time to time, shall be determined in partnership and with the approval of both bodies. In the event that the HRWDB and CLEOs do not concur as to matters requiring agreement, a Committee will be formed consisting of an equal number of representatives of the CLEOs or their designees and the representatives of the HRWDB. This Committee shall attempt to reach an acceptable accommodation, to be resubmitted to each body for approval. SIXTH: It is agreed that those matters which deal with administration of grant contracts must be dealt with on a daily basis by Opportunity Inc. staff as the grant subrecipient. Nothing contained herein shall require prior approval of actions or responsibilities contained in or required by such contracts. However, any actions of an exceptional or unusual nature shall be Revised 07/01/15 reported to each body. Such actions may be contravened only with the concurrence of the HRWDB and the CLEOs. SEVENTH: The CLEOs or their designees and the HRWDB will monitor finances and performance of all programs, activities and providers, utilizing Opportunity Inc. staff for such purposes. EIGHTH: The CLEO of the grant recipient or a designee shall be designated as the official spokesperson for Opportunity Inc. and the HRWDB as to all matters arising under this Memorandum. NINTH: Each party hereto shall separately insure itself and hold the other harmless from liability for its own separate actions. Each is independent, and not the employee, partner or agent of the other, except as may be specified herein. TENTH: This MOU shall be effective July 1, 2015, and may be amended or terminated by the written agreement of both parties. ELEVENTH: It is understood that this MOU shall not be entered into and be binding, unless and until it has been approved by the CLEOs and the HRWDB and signed by the CLEO of the grant recipient and the Chairperson of the HRWDB. No amendment or modification shall be valid unless approved in the same manner. IN WITNESS WHEREOF, the parties hereunto have set their signatures and seals as of the day and year first written above. Signatures Appear on the Following Page. Revised 07/01/15 CHIEF LOCAL ELECTED OFFICIALS: William D. Sessoms, Jr., Mayor Date City of Virginia Beach HAMPTON ROADS WORKFORCE DEVELOPMENT BOARD: Ute Heidenreich, Esq, Chairperson Date Revised 07/01/15 -20- Item-V-I.4 ORDINANCES/RESOLUTIONS ITEM#64623 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council ADOPTED, BY CONSENT,Resolution re Healthy Eating Active Living(HEAL) re obesity prevention Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 1 A HEALTHY EATING ACTIVE LIVING ("HEAL") 2 RESOLUTION SETTING FORTH THE CITY OF VIRGINIA 3 BEACH'S COMMITMENT TO OBESITY PREVENTION 4 WHEREAS, The Virginia Beach Mayor's Action Challenge for a Healthy Lifestyle 5 and Environment exists to curb childhood obesity and promote preventive health care, 6 healthy eating and physical fitness by developing a comprehensive strategy to address 7 these issues; 8 9 WHEREAS, in April 2014, the Virginia Beach Mayor's Action Challenge 10 Committee for a Healthy Lifestyle and Environment partnered with the Institute for 11 Public Health Innovation to work collaboratively on the HEAL Cities & Towns Campaign; 12 13 WHEREAS, the City of Virginia Beach has the ability to positively affect the 14 health of its residents; 15 16 WHEREAS, high rates of costly chronic disease among both children and adults 17 are correlated to environments with few or no options for healthy eating and active 18 living; 19 20 WHEREAS, twenty-eight percent of Virginia Beach high school youth are 21 overweight or obese; 22 23 WHEREAS, sixty-two percent of Virginia Beach adults are overweight or obese; 24 WHEREAS, obese youth are at greater risk to develop immediate health effects 25 including high cholesterol, high blood pressure, prediabetes, bone and joint problems 26 and sleep apnea; 27 WHEREAS, obese youth are at greater risk of becoming obese adults and 28 develop long term health effects including heart disease, type 2 diabetes, stroke, 29 several types of cancer, and osteoarthritis; 30 WHEREAS, the Healthy Eating Living Cities and Towns Campaign has identified 31 healthy eating, active living, and workplace wellness as a triad of focus areas for 32 improving the health of a community's population; 33 WHEREAS, planning and constructing a built environment that encourages 34 walking, biking, and other forms of physical activity can promote health; 35 36 WHEREAS, the City of Virginia Beach has demonstrated its commitment to a 37 built environment that encourages physical activity through its support and promotion of 38 park and recreational opportunities, its development of a comprehensive bikeways and 39 trails plan, as well as its integration of workplace wellness for City employees; 40 41 WHEREAS, workplace wellness programs promoting healthy behaviors, 42 improving employees' health knowledge and skills, and assisting with obtaining health 43 screenings, immunizations, and follow-up care can lead to a reduction in health risks 44 and improve the quality of life for employees; 45 46 WHEREAS, maintaining a healthier workforce through workplace wellness 47 programs can reduce costs to employers such as lower insurance premiums and 48 worker's compensation claims as well as impact many indirect costs including 49 absenteeism and overall worker productivity; 50 51 WHEREAS, healthy food choices promote healthy growth and development in 52 youth, reduces the risk of becoming obese, and also reduces the development of 53 chronic diseases as well other health issues including osteoporosis, iron deficiencies, 54 and dental cavities; and 55 WHEREAS, the City of Virginia Beach is focused on improving access to healthy 56 and affordable nutritious foods in addition to improving physical activity and workplace 57 wellness as part of this triad to improve overall health and wellness in Virginia Beach. 58 NOW, THEREFORE, BE RESOLVED BY THE CITY COUNCIL OF THE CITY 59 OF VIRGINIA BEACH: 60 61 1. That the Virginia Beach City Council hereby recognizes that obesity is a 62 serious public health threat to the wellbeing of adults, children and families in Virginia 63 Beach, and a commitment is needed to put healthy choices within reach of all residents. 64 While individual lifestyle changes are necessary, individual effort alone is insufficient to 65 combat obesity's rising tide. Societal and environmental changes are needed to support 66 individual efforts to make healthier choices, and to that end, Virginia Beach adopts this 67 Healthy Eating Active Living resolution; 68 2. That in order to promote wellness and make healthy foods available in the 69 municipal workplace, Virginia Beach pledges to investigate and consider a healthy 70 vending machine policy for vending machines located within municipal-operated 71 buildings. This policy will be guided by national best practices for healthier options in 72 vending machines; 73 3. That in order to make healthy food choices available to residents and 74 visitors, Virginia Beach pledges to promote healthy food retail by working with local 75 restaurants to provide options enabling the public to make informed choices about 76 eating healthy when dining out; 77 4. That in order to promote wellness and make healthy foods available in the 78 community, Virginia Beach pledges to promote local agriculture and support a mobile 79 farmers market policy that will increase the community's access to local, nutritious food 80 resources; and 81 5. That in order to promote wellness and healthy food choices in our 82 residents, Virginia Beach pledges to support nutrition education opportunities for 83 Virginia Beach youth and families. 84 Adopted by the Council of the City of Virginia Beach, Virginia on the 3rd 85 day of March 2015. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: 110 E Health Iepartment City Attorney's Office CA13288 R-1 February 20, 2015 -21- Item -V-L5a/b ORDINANCES/RESOLUTIONS ITEM#64624 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council ADOPTED, BY CONSENT, Ordinance re Bayville Creek(SSD)Neighborhood Dredging: a. $179,000 from Western Branch Lynnhaven River Maintenance Dredging b. $ 36,300 from General Fund Reserve for Neighborhood Dredging Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent.• None March 3, 2015 I I 1 AN ORDINANCE TO TRANSFER ADDITIONAL FUNDING 2 FOR CAPITAL PROJECT 8-501, BAYVILLE CREEK 3 NEIGHBORHOOD DREDGING 4 5 WHEREAS, additional funding is required for Capital Project 8-501, Bayville 6 Creek Neighborhood Dredging; 7 8 NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF 9 VIRGINIA BEACH, VIRGINIA: 10 11 1. That $179,000 is hereby transferred from CIP 8-005, Western Branch 12 Lynnhaven River Maintenance Dredging, to CIP 8-501, Bayville Creek Neighborhood 13 Dredging; and 14 15 2. That $36,300 is hereby transferred from the General Fund Reserve for 16 Neighborhood Dredging to CIP 8-501. Adopted by the Council of the City of Virginia Beach, Virginia on the 3rdday of March 2015. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: 2 Ck'i! ,0•0." Budget and Management Servi•es :'`fie 's Office CA13281 R-2 February 20, 2015 -22- Item -V-L6a ORDINANCES/RESOLUTIONS ITEM#64625 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council ADOPTED, BY CONSENT, Ordinance to AUTHORIZE temporary encroachments into a portion of City property known as: a. Lake Wesley at 492 Southside Road BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance to AUTHORIZE temporary encroachments into a portion of City property known as Lake Wesley at 492 Southside Road (GPINs 242207891;2427201201) The following conditions shall be required: 1. It is expressly understood and agreed that the Temporary Encroachment will be constructed and maintained in accordance with the laws of the Commonwealth of Virginia and the City of Virginia Beach and in accordance with the City's specifications and approval. 2. Providing, however, nothing herein shall prohibit the City from immediately removing or ordering the Grantee to remove, all or any part, of the Temporary Encroachment from the Encroachment Area in the event of an emergency or public necessity. Grantee shall bear all costs and expenses of such removal. 3. It is further expressly understood and agreed that the Temporary Encroachment herein authorized terminates upon notice by the City to the Grantee, and that within thirty (30) days after the notice is given, the Temporary Encroachment must be removed from the Encroachment Area by the Grantee; and, that the Grantee will bear all costs and expenses of such removal. 4. It is further expressly understood and agreed that the Grantee shall indemnify, hold harmless and defend the City its agents and employees from and against all claims, damages, losses and expenses including reasonable attorney's fees, in case it shall be necessary to file or defend an action arising out of the construction, location or existence of the Temporary Encroachment. 5. It is further expressly understood and agreed that nothing herein contained shall be construed to enlarge the permission and authority to permit the maintenance or construction of any encroachment other than that specified herein and to the limited extent specified herein, nor to permit the maintenance and construction of any encroachment by anyone other than the Grantee. 6. It is further expressly understood and agreed that the Grantee agrees to maintain the Temporary Encroachment so as not to become unsightly or a hazard. March 3, 2015 -23- Item -V-L6a ORDINANCES/RESOLUTIONS ITEM#64625 (Continued) 7. It is further expressly understood and agreed that the Grantee shall establish and maintain a riparian buffer, which shall be a minimum of five (5)feet in width landward from the shoreline, shall run the entire length of the shoreline and shall consist of a mulched planting bed and contain a mixture of shrubs and perennial plants (the `Buffer'). The Buffer shall not be established during the months of June, July or August so that it has the greatest likelihood of survivability. The Grantee shall notes the Environment and Sustainability Office of the Department of Planning when the Buffer is complete and ready for inspection. An access path, stabilized appropriately to prevent erosion through the Buffer to the shoreline, is allowed. 8. It is further expressly understood and agreed that the Grantee shall make a $423.75 payment payable to the City Treasurer to the Department of Planning as compensation for the typically required fifteen (15)-foot-wide riparian buffer area that cannot be established on the property of the Grantee; said buffers are a standard condition of the City for shoreline encroachments. Said payment is equal to partial cost of plant material that will be used to restore Buffer areas on other City-owned property. 9. It is further expressly understood and agreed that the Grantee must obtain, and keep in effect, liability insurance with the City as a named insured in an amount not less than $500,000.00 per person injured and property damage per incident, combined, with the City listed as an additional insured. The company providing the insurance must be registered and licensed to provide insurance in the Commonwealth of Virginia. The Grantee will provide endorsements providing at least thirty (30) days written notice to the City prior to the cancellation or termination of or material change to, any of the insurance policies. The Grantee assumes all responsibilities and liabilities, vested or contingent, with relation to the construction, location and/or existence of the Temporary Encroachment. 10. It is further expressly understood and agreed that the Temporary Encroachment must conform to the minimum setback requirements as established by the City. 11. It is further expressly understood and agreed that the City, upon revocation of such authority and permission so granted, may remove the Temporary Encroachment and charge the cost thereof to the Grantee, and collect the cost in any manner provided by law for the collection of local or state taxes; may require the Grantee to remove the Temporary Encroachment; and pending such removal, the City may charge the Grantee for the use of the Encroachment Area, the equivalent of what would be the real property tax upon the land so occupied if it were owned by the Grantee; and if such removal shall not be made within the time ordered hereinabove by this Agreement, the City may impose a penalty in the sum of One Hundred Dollars ($100.00)per day for each and • every day the Temporary Encroachment is allowed to continue thereafter; and, may collect such compensation and penalties in any manner provided by law for the collection of local or state taxes. This Ordinance shall be effective in accordance with Section 1070 of the Zoning Ordinance. Adopted by the City Council of the City of Virginia Beach, Virginia, on the Third day of March, Two Thousand Fifteen March 3, 2015 -24- Item -V-L6a ORDINANCES/RESOLUTIONS ITEM#64625 (Continued) Voting: 10-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Abstaining: Mayor William D. Sessoms,Jr. Council Members Absent: • None March 3, 2015 1 Requested by Department of Public Works 2 3 AN ORDINANCE TO AUTHORIZE 4 TEMPORARY ENCROACHMENTS INTO A 5 PORTION OF CITY PROPERTY KNOWN 6 AS LAKE WESLEY, LOCATED TO THE 7 REAR OF 492 SOUTHSIDE ROAD, BY 8 RICHARD H. DOUMMAR 9 10 WHEREAS, Richard H. Doummar(the "Applicant") desires to construct and 11 maintain a wood pier, aluminum ramp, floating wood dock, boat lifts and vinyl bulkhead on 12 City property known as Lake Wesley (GPIN: 2427-20-7891) located at the rear of 492 13 Southside Road (GPIN: 2427-20-1201). 14 15 WHEREAS, City Council is authorized pursuant to §§ 15.2-2009 and 15.2- 16 2107, Code of Virginia, 1950, as amended, to authorize temporary encroachments upon 17 the City's property subject to such terms and conditions as Council may prescribe. 18 19 NOW,THEREFORE BE IT ORDAINED BY THE COUNCIL OF THE CITY OF 20 VIRGINIA BEACH, VIRGINIA: 21 22 That pursuant to the authority and to the extent thereof contained in §§ 15.2- 23 2009 and 15.2-2107, Code of Virginia, 1950, as amended, Richard H. Doummar, his heirs, 24 assigns and successors in title are authorized to construct and maintain a temporary 25 encroachment for a wood pier, aluminum ramp, floating wood dock, boat lifts and vinyl 26 bulkhead in the City's property as shown on the map entitled: "EXHIBIT A 27 ENCROACHMENT PLAT SHOWING PROPOSED WOOD PIER, ALUMINUM RAMP, 28 FLOATING WOOD DOCK, BOAT LIFTS & VINYL BULKHEAD IN LAKE WESLEY, 29 PROPERTY OF CITY OF VIRGINIA BEACH, GPIN: 2427-20-7891 (M.B. 26 P. 57) FOR 30 LOT B7, RUDEE HEIGHTS, M.B. 7 P. 169 VIRGINIA BEACH, VIRGINIA," Scale 1"=30', 31 dated November 24, 2014, revised December 18, 2014, a copy of which is attached hereto 32 as Exhibit A, and on file in the Department of Public Works and to which reference is made 33 for a more particular description; 34 35 BE IT FURTHER ORDAINED, that the temporary encroachments are 36 expressly subject to those terms, conditions and criteria contained in the Agreement 37 between the City of Virginia Beach and the Applicant, (the "Agreement") an unexecuted 38 copy of which has been presented to the Council in its agenda, and subsequent to 39 execution will be recorded among the records of the Clerk's Office of the Circuit Court of 40 the City of Virginia Beach; 41 42 BE IT FURTHER ORDAINED, that the City Manager or his authorized 43 designee is hereby authorized to execute the Agreement; and 44 1 1 1 I 45 BE IT FURTHER ORDAINED, that this Ordinance shall not be in effect until 46 such time as the Applicant and the City Manager or his authorized designee execute the 47 Agreement. 48 49 Adopted by the Council of the City of Virginia Beach, Virginia, on the 3rd 50 day of March , 2015. 51 CA13179 R-1 PREPARED: 2/2/15 \\vbgov.com\dfs 1\applications\citylawprod\cycom32\wpdocs\d016\p019\00178607.doc A" _ ••VED AS TQ-C. TENT: APPROVED AS TO LEGAL -�f IEN o AND FORM: 1 f . :LIC ' •R S, R AL ESTATE L - o RNEY 4 2 PREPARED BY VIRGINIA BEACH CITY ATTORNEY'S OFFICE (BOX 31) EXEMPTED FROM RECORDATION TAXES UNDER SECTION 58.1-811(C)(4) THIS AGREEMENT, made this 28th day of January, 2015, by and between the CITY OF VIRGINIA BEACH, VIRGINIA, a municipal corporation of the Commonwealth of Virginia, Grantor, "City", and RICHARD H. DOUMMAR, HIS HEIRS, ASSIGNS AND SUCCESSORS IN TITLE, "Grantee". WITNESSETH: WHEREAS, the Grantee is the owner of that certain lot, tract, or parcel of land designated and described as "LOT B7 (ALSO KNOWN AS LOT B7 IN BLOCK B)"; as shown on that certain plat entitled: "RUDEE HEIGHTS LOCATED AT RUDEE INLET, VIRGINIA BEACH PRINCESS ANNE CO., VIRGINIA," Scale 1"=100', dated January 1926, prepared by S.W. Armistead, C.E., which plat is recorded in the Clerk's Office of the Circuit Court of the City of Virginia Beach, Virginia in Map Book 7, at page 169, and being further designated, known, and described as 492 Southside Road, Virginia Beach, Virginia 23451; WHEREAS, it is proposed by the Grantee to remove and reconstruct and maintain a wood pier, aluminum ramp, floating wood dock, boat lifts and vinyl bulkhead (the "Temporary Encroachment"), in the City of Virginia Beach; and WHEREAS, in constructing and maintaining the Temporary Encroachment, it is necessary that the Grantee encroach into a portion of an existing City property known as Lake Wesley the "Encroachment Area"; and GPIN: 2427-20-7891 (City Property) Adjacent to: 2427-20-1201 (492 Southside Road) WHEREAS, the Grantee has requested that the City permit the Temporary Encroachment within the Encroachment Area. NOW, THEREFORE, for and in consideration of the premises and of the benefits accruing or to accrue to the Grantee and for the further consideration of One Dollar ($1.00), cash in hand paid to the City, receipt of which is hereby acknowledged, the City hereby grants to the Grantee permission to use the Encroachment Area for the purpose of constructing and maintaining the Temporary Encroachment. It is expressly understood and agreed that the Temporary Encroachment will be constructed and maintained in accordance with the laws of the Commonwealth of Virginia and the City of Virginia Beach, and in accordance with the City's specifications and approval and is more particularly described as follows, to wit: A Temporary Encroachment into the Encroachment Area as shown on that certain exhibit plat entitled: "EXHIBIT A ENCROACHMENT PLAT SHOWING WOOD PIER, ALUMINUM RAMP, FLOATING WOOD DOCK, BOAT LIFTS & VINYL BULKHEAD IN LAKE WESLEY, PROPERTY OF CITY OF VIRGINIA BEACH, GPIN: 2427- 20-7891 (M.B. 26 P. 57) FOR LOT B7, RUDEE HEIGHTS, M.B. 7 P 169 VIRGINIA BEACH, VIRGINIA," Scale 1"=30', dated November 24, 2014 and revised December 18, 2014, a copy of which is attached hereto as Exhibit "A" and to which reference is made for a more particular description. Providing however, nothing herein shall prohibit the City from immediately removing, or ordering the Grantee to remove, all or any part of the Temporary Encroachment from the Encroachment Area in the event of an emergency or public necessity, and Grantee shall bear all costs and expenses of such removal. It is further expressly understood and agreed that the Temporary Encroachment herein authorized terminates upon notice by the City to the Grantee, and that within thirty (30) days after the notice is given, the Temporary Encroachment must 2 I I i II be removed from the Encroachment Area by the Grantee; and that the Grantee will bear all costs and expenses of such removal. It is further expressly understood and agreed that the Grantee shall indemnify, hold harmless, and defend the City, its agents and employees, from and against all claims, damages, losses and expenses, including reasonable attorney's fees, in case it shall be necessary to file or defend an action arising out of the construction, location or existence of the Temporary Encroachment. It is further expressly understood and agreed that nothing herein contained shall be construed to enlarge the permission and authority to permit the maintenance or construction of any encroachment other than that specified herein and to the limited extent specified herein, nor to permit the maintenance and construction of any encroachment by anyone other than the Grantee. It is further expressly understood and agreed that the Grantee agrees to maintain the Temporary Encroachment so as not to become unsightly or a hazard. It is further expressly understood and agreed that the Grantee shall establish and maintain a riparian buffer, which shall be a minimum of 5 feet in width landward from the shoreline, shall run the entire length of the shoreline, and shall consist of a mulched planting bed and contain a mixture of shrubs and perennial plants (the "Buffer"). The Buffer shall not be established during the months of June, July, or August, so that it has the greatest likelihood of survivability. The Grantee shall notify the Environment and Sustainability Office of the Department of Planning when the Buffer is complete and ready for inspection. An access path, stabilized appropriately to prevent erosion, through the Buffer to the shoreline is allowed. 3 I I It is further expressly understood and agreed that the Grantee shall make a $423.75 payment, payable to the City Treasurer, to the Department of Planning as compensation for the typically required 15-foot-wide riparian buffer area that cannot be established on the property of the Grantee; said buffers are a standard condition of the City for shoreline encroachments. Said payment is equal to partial cost of plant material which will be used to restore buffer areas on other City-owned property. It is further expressly understood and agreed that the Grantee must obtain and keep in effect liability insurance with the City as a named insured in an amount not less than $500,000.00, per person injured and property damage per incident, combined, with the City listed as an additional insured. The company providing the insurance must be registered and licensed to provide insurance in the Commonwealth of Virginia. The Grantee will provide endorsements providing at least thirty (30) days written notice to the City prior to the cancellation or termination of, or material change to, any of the insurance policies. The Grantee assumes all responsibilities and liabilities, vested or contingent, with relation to the construction, location, and/or existence of the Temporary Encroachment. It is further expressly understood and agreed that the Temporary Encroachment must conform to the minimum setback requirements, as established by the City. It is further expressly understood and agreed that the City, upon revocation of such authority and permission so granted, may remove the Temporary Encroachment and charge the cost thereof to the Grantee, and collect the cost in any manner provided by law for the collection of local or state taxes; may require the Grantee to remove the Temporary Encroachment; and pending such removal, the City 4 I I I may charge the Grantee for the use of the Encroachment Area, the equivalent of what would be the real property tax upon the land so occupied if it were owned by the Grantee; and if such removal shall not be made within the time ordered hereinabove by this Agreement, the City may impose a penalty in the sum of One Hundred Dollars ($100.00) per day for each and every day that the Temporary Encroachment is allowed to continue thereafter, and may collect such compensation and penalties in any manner provided by law for the collection of local or state taxes. IN WITNESS WHEREOF, RICHARD H. DOUMMAR, the said Grantee, has caused this Agreement to be executed by his signature. Further, that the City of Virginia Beach has caused this Agreement to be executed in its name and on its behalf by its City Manager and its seal be hereunto affixed and attested by its City Clerk. (THE REMAINDER OF THIS PAGE WAS INTENTIONALLY LEFT BLANK) 5 CITY OF VIRGINIA BEACH By (SEAL) City Manager/Authorized Designee of the City Manager STATE OF VIRGINIA CITY OF VIRGINIA BEACH, to-wit: The foregoing instrument was acknowledged before me this day of , 2015, by , CITY MANAGER/AUTHORIZED DESIGNEE OF THE CITY MANAGER OF THE CITY OF VIRGINIA BEACH, VIRGINIA, on its behalf. He/She is personally known to me. (SEAL) Notary Public Notary Registration Number: My Commission Expires: (SEAL) ATTEST: City Clerk/Authorized Designee of the City Clerk STATE OF VIRGINIA CITY OF VIRGINIA BEACH, to-wit: The foregoing instrument was acknowledged before me this day of , 2015, by , CITY CLERK/AUTHORIZED DESIGNEE OF THE CITY CLERK OF THE CITY OF VIRGINIA BEACH, VIRGINIA, on its behalf. She is personally known to me. (SEAL) Notary Public Notary Registration Number: My Commission Expires: 6 _ x_ By RICHARD H. DOUMMAR, Owner STATE OF CITY/COUNTY OFN 1 a CiC o-wit: The foregoing instrument was acknowledged before me this day of , 2015, by RICHARD H. DOUMMAR. *1.6)(3._ Notary'ublic tki,;,« Notary Registration Number:\,Ck. J (-z_ a My Commission Expires: 3 APPROVED AS TO CONTENTS APPROVED AS TO LEGAL SUFFICIENCY AND FORM /Ffi'/ /_ _. e` A fi- Y DANA - . HARMEYER, ASSOCIATE CITY ATTORNEY oVa/anis DATE PUBLIC WORKS / REAL ESTATE DEPARTMENT / DIVISION 7 010 BFA0 U a City of Virrz es;iia I beach S of OUR NAt`oNg VBgov COM MARK D.STILES MUNICIPAL CENTER CITY ATTORNEY BUILDING 1 2401 COURTHOUSE DRIVE VIRGINIA BEACH,VIRGINIA 23456-9004 (757)385-4531 FAX(757)385-5687 TTY: 711 In Reply Refer to 0054211 March 3, 2015 Mrs. Ruth Hodges Fraser, MMC City Clerk Municipal Center Virginia Beach, Virginia 23456 Re: Abstention Pursuant to Conflict of Interests Act § 2.2-3115(F) Dear Mrs. Fraser: Pursuant to the State and Local Government Conflict of Interests Act, I make the following declaration: 1. I am executing this written disclosure regarding City Council's discussion and vote An Ordinance to Authorize Temporary Encroachments into a Portion of City Property Known as Lake We ley Wocated to the Rear of 492 Southside Road. The applicant is landowner Richard H. Doummar. 2. It appears that the applicant has a deed of trust with TowneBank for the property that is the subject of the ordinance. 3. I have a personal interest in TowneBank, which is located at 600 22' Street in Virginia Beach. 4. I wish to disclose this interest and will abstain from voting on this matter. Accordingly, I respectfully request that you record this declaration in the official records of City Council. Mrs. Ruth Hodges Fraser -2- March 3, 2015 Re: Abstention Pursuant to Conflict of Interests Act § 2.2-3115(F) Thank you for your assistance and cooperation in this matter. Sincerely, it iam D. ‘soms Mayor WDS/RRI -25- Item-V-L 6b ORDINANCES/RESOLUTIONS ITEM#64626 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council ADOPTED, BY CONSENT, Ordinance to AUTHORIZE temporary encroachments into a portion of City Property known as: b. Lake Joyce at 4320 Ben Gunn Road BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance to AUTHORIZE temporary encroachments into a portion of City Property known as Lake Joyce at 4320 Ben Gunn Road (GPINs 1570802438;1479895610) The following conditions shall be required: 1. It is expressly understood and agreed that the Temporary Encroachment will be constructed and maintained in accordance with the laws of the Commonwealth of Virginia and the City of Virginia Beach and in accordance with the City's specifications and approval. 2. Providing, however, nothing herein shall prohibit the City from immediately removing or ordering the Grantee to remove all or any part of the Temporary Encroachment from the Encroachment Area in the event of an emergency or public necessity, and Grantee shall bear all costs and expenses of such removal. 3. It is further expressly understood and agreed that the Temporary Encroachment herein authorized terminates upon notice by the City to the Grantee, and that within thirty (30) days after the notice is given, the Temporary Encroachment must be removed from the Encroachment Area by the Grantee; and that the Grantee will bear all costs and expenses of such removal. 4. It is further expressly understood and agreed that this Encroachment Agreement does not provide permission to the Grantee to maintain a shed or other accessory structure on City property or within the side yard setback provided by the City Zoning Code. Also, the Grantee must procure any permits or variances required by law for the Temporary Encroachments and any other feature shown on the Exhibit to this Agreement. 5. It is further expressly understood and agreed that the Grantee shall indemnifr, hold harmless and defend the City, its agents and employees,from and against all claims, damages, losses and expenses, including reasonable attorney's fees, in case it shall be necessary to file or defend an action arising out of the construction, location or existence of the Temporary Encroachment. 6. It is further expressly understood and agreed that nothing herein contained shall be construed to enlarge the permission and authority to permit the maintenance or construction of any encroachment other than that specified herein and to the limited extent specified herein, nor to permit the maintenance and construction of any encroachment by anyone other than the Grantee. 7. It is further expressly understood and agreed that the Grantee agrees to maintain the Temporary Encroachment so as not to become unsightly or a hazard. 8. It is further expressly understood and agreed that the Grantee must obtain a permit from the Civil Inspections Division of the Department of Planning prior to commencing any construction within the Encroachment Area (the "Permit"). March 3, 2015 -26- Item -V-L 6b ORDINANCES/RESOLUTIONS ITEM#64626 (Continued) 9. It is further expressly understood and agreed that the Grantee shall establish and maintain caliper or evergreen trees and small shrubs or woody ground cover (the "Buffer') of a size and species of the Grantee's choice as long as the trees are native to be planted fifteen (15)feet landward of the bulkhead near the northern property line. The Buffer shall not be established during the months of June, July or August so that it has the greatest likelihood of survivability. An access path stabilized appropriately to prevent erosion through the Buffer, to the shoreline is allowed. Prior to the City issuing a Permit the Grantee must post a bond or other security in an amount equal to the estimated cost of the required Buffer to the Department of Planning to insure completion of the required Buffer. The Grantee shall notes the Department of Planning when the Buffer is complete and ready for inspection; upon satisfactory completion of the Buffer as determined by the City the bond shall be released. 10. It is further expressly understood and agreed that the Grantee must obtain and keep in effect liability insurance with the City as a named insured in an amount not less than $500,000.00 per person injured and property damage per incident combined with the City listed as an additional insured. The company providing the insurance must be registered and licensed to provide insurance in the Commonwealth of Virginia. The Grantee will provide endorsements providing at least thirty (30) days written notice to the City prior to the cancellation or termination of or material change to any of the insurance policies. The Grantee assumes all responsibilities and liabilities, vested or contingent, with relation to the construction, location and/or existence of the Temporary Encroachment. 11. It is further expressly understood and agreed that the Temporary Encroachment must conform to the minimum setback requirements as established by the City. 12. It is further expressly understood and agreed that the Grantee must submit, for review and approval, a survey of the Encroachment Area certified by a registered Professional Engineer or a licensed Land Surveyor and/or "as built"plans of the Temporary Encroachment sealed by a Registered Professional Engineer if required by either the Department of Public Works City Engineer's Office or the Engineering Division of the Department of Public Utilities. 13. It is further expressly understood and agreed that the City, upon revocation of such authority and permission so granted, may remove the Temporary Encroachment and charge the cost thereof to the Grantee and collect the cost in any manner provided by law for the collection of local or state taxes; may require the Grantee to remove the Temporary Encroachment and pending such removal the City may charge the Grantee for the use of the Encroachment Area the equivalent of what would be the real property tax upon the land so occupied if it were owned by the Grantee; and if such removal shall not be made within the time ordered hereinabove by this Agreement, the City may impose a penalty in the sum of One Hundred Dollars ($100.00)per day for each and every day that the Temporary Encroachment is allowed to continue thereafter, and may collect such compensation and penalties in any manner provided by law for the collection of local or state taxes. This Ordinance shall be effective in accordance with Section 1070 of the Zoning Ordinance. Adopted by the City Council of the City of Virginia Beach, Virginia, on the Third day of March, Two Thousand Fifteen March 3, 2015 -27- Item -V-I.6b ORDINANCES/RESOLUTIONS ITEM#64626 (Continued) Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 II I i III 1 Requested by Department of Public Works 2 3 AN ORDINANCE TO AUTHORIZE 4 TEMPORARY ENCROACHMENTS 5 INTO A PORTION OF CITY 6 PROPERTY KNOWN AS LAKE 7 JOYCE, LOCATED AT THE REAR OF 8 4320 BEN GUNN ROAD 9 10 WHEREAS, John C. Fristachi and Betsy L. Fristachi (the"Fristachis") desire 11 to remove an existing pier and stairway, and to construct and maintain a proposed pier, 12 stairway and riprap revetment upon the City's property located behind 4320 Ben Gunn 13 Road and known as Lake Joyce. 14 15 WHEREAS, City Council is authorized pursuant to §§ 15.2-2009 and 15.2- 16 2107, Code of Virginia, 1950, as amended, to authorize temporary encroachments upon 17 the City's property subject to such terms and conditions as Council may prescribe. 18 19 NOW,THEREFORE BE IT ORDAINED BY THE COUNCIL OF THE CITY OF 20 VIRGINIA BEACH, VIRGINIA: 21 22 That pursuant to the authority and to the extent thereof contained in §§ 15.2- 23 2009 and 15.2-2107, Code of Virginia, 1950, as amended, John C. Fristachi and Betsy L. 24 Fristachi, their heirs, assigns and successors in title are authorized to construct and 25 maintain a temporary encroachment for a proposed pier, stairway and riprap revetment in 26 the City's property as shown on the map entitled: "EXHIBIT A PROPOSED 27 ENCROACHMENT OF RIPRAP & PIER ACCESS IN LAKE JOYCE," a copy of which is 28 attached hereto as Exhibit A, and on file in the Department of Public Works and to which 29 reference is made for a more particular description; 30 31 BE IT FURTHER ORDAINED, that the temporary encroachments are 32 expressly subject to those terms, conditions and criteria contained in the Agreement 33 between the City of Virginia Beach and the Fristachis (the "Agreement"), an unexecuted 34 copy of which has been presented to the Council in its agenda, and will be recorded among 35 the records of the Clerk's Office of the Circuit Court of the City of Virginia Beach; 36 37 BE IT FURTHER ORDAINED that the Agreement is limited to the authority 38 provided by §§ 15.2-2009 and 15.2-2107, and it does not provide a permit, variance, or 39 other approval of any feature displayed on the Agreement's Exhibit; and 40 41 BE IT FURTHER ORDAINED, that the City Manager or his authorized 42 designee is hereby authorized to execute the Agreement; and 1 �, 1r. i1 1 i III 43 BE IT FURTHER ORDAINED, that this Ordinance shall not be in effect 44 until such time as John C. Fristachi, Betsy L. Fristachi and the City Manager or his 45 authorized designee execute the Agreement. 46 47 Adopted by the Council of the City of Virginia Beach, Virginia, on the 3rd 48 day of March , 2015. CA13087 R-1 PREPARED: 2/2/15 \\vbgov.com\dfsl\applications\citylawprod\cycom32\wpdocs\d016\p019\00161610.doc AP' T OVED A S • ' o i TENT: 0 APPROVED AS TO LEGAL / . (A FICI /, AND FORM: „., • d.' / � PUBLI' WORKS, REAL ESTATE CI Y A ' Y 2 nh • PREPARED BY VIRGINIA BEACH CITY ATTORNEY'S OFFICE(BOX 31) EXEMPTED FROM RECORDATION TAXES UNDER SECTION 58.1-811(C)(4) THIS AGREEMENT, made this Z day of ,/c,/,-�,�aey , 201 by and between the CITY OF VIRGINIA BEACH, VIRGINIA, a municipal corporation of the Commonwealth of Virginia, Grantor, "City", and John C. FRISTACHI and Betsy L. FRISTACHI, husband and wife, THEIR HEIRS, ASSIGNS AND SUCCESSORS IN TITLE, "Grantee", even though more than one. WITNESSETH: WHEREAS, the Grantee is the owner of that certain lot, tract, or parcel of land designated and described as " Section One (1), Lot Thirty-five (35), Block One (1)"; as shown on that certain plat entitled: "SUBDIVISION NO. 1 OF BAYLAKE PINES, PRINCESS ANNE CO., VA.," prepared by Frank D. Tarrel Jr., and Associates, dated February 1954, which said plat is recorded in the Clerk's Office of the Circuit Court of the City of Virginia Beach, Virginia in Map Book 31, at page 53, and being further designated, known, and described as 4320 Ben Gunn Road, Virginia Beach, Virginia 23455; WHEREAS, it is proposed by the Grantee to remove existing pier and stairway and to construct and maintain proposed pier, stairway and riprap revetment, collectively, the "Temporary Encroachment", in the City of Virginia Beach; and (CITY PROPERTY— GPIN: 1570-80-2438) GPIN: 1479-89-5610; (4320 Ben Gunn Road) WHEREAS, in constructing and maintaining the Temporary Encroachment, it is necessary that the Grantee encroach into a portion of an existing City property known as Lake Joyce the "Encroachment Area"; and WHEREAS, the Grantee has requested that the City permit the Temporary Encroachment within the Encroachment Area. NOW, THEREFORE, for and in consideration of the premises and of the benefits accruing or to accrue to the Grantee and for the further consideration of One Dollar ($1.00), cash in hand paid to the City, receipt of which is hereby acknowledged, the City hereby grants to the Grantee permission to use the Encroachment Area for the purpose of constructing and maintaining the Temporary Encroachment. It is expressly understood and agreed that the Temporary Encroachment will be constructed and maintained in accordance with the laws of the Commonwealth of Virginia and the City of Virginia Beach, and in accordance with the City's specifications and approval and is more particularly described as follows, to wit: A Temporary Encroachment into the Encroachment Area as shown on that certain exhibit plat entitled: "EXHIBIT A PROPOSED ENCROACHMENT OF RIPRAP & PIER ACCESS IN LAKE JOYCE," a copy of which is attached hereto as Exhibit "A" and to which reference is made for a more particular description. Providing however, nothing herein shall prohibit the City from immediately removing, or ordering the Grantee to remove, all or any part of the Temporary Encroachment from the Encroachment Area in the event of an emergency or public necessity, and Grantee shall bear all costs and expenses of such removal. It is further expressly understood and agreed that the Temporary Encroachment herein authorized terminates upon notice by the City to the Grantee, and 2 that within thirty (30) days after the notice is given, the Temporary Encroachment must be removed from the Encroachment Area by the Grantee; and that the Grantee will bear all costs and expenses of such removal. It is further expressly understood and agreed that this Encroachment Agreement does not provide permission to the Grantee to maintain a shed or other accessory structure on City property or within the side-yard setback provided by the City Zoning Code. Also, the Grantee must procure any permits or variances required by law for the Temporary Encroachments and any other feature shown on the Exhibit to this Agreement. It is further expressly understood and agreed that the Grantee shall indemnify, hold harmless, and defend the City, its agents and employees, from and against all claims, damages, losses and expenses, including reasonable attorney's fees, in case it shall be necessary to file or defend an action arising out of the construction, location or existence of the Temporary Encroachment. It is further expressly understood and agreed that nothing herein contained shall be construed to enlarge the permission and authority to permit the maintenance or construction of any encroachment other than that specified herein and to the limited extent specified herein, nor to permit the maintenance and construction of any encroachment by anyone other than the Grantee. It is further expressly understood and agreed that the Grantee agrees to maintain the Temporary Encroachment so as not to become unsightly or a hazard. It is further expressly understood and agreed that the Grantee must obtain a permit from the Civil Inspections Division of the Department of Planning prior to commencing any construction within the Encroachment Area (the "Permit"). 3 II It is further expressly understood and agreed that the Grantee shall establish and maintain caliper or evergreen trees and small shrubs or woody ground cover (the "Buffer") of a size and species of the Grantee's choice, as long as the trees are native trees, to be planted fifteen (15) feet landward of the bulkhead near the northern property line. The Buffer shall not be established during the months of June, July, or August, so that it has the greatest likelihood of survivability. An access path, stabilized appropriately to prevent erosion, through the Buffer to the shoreline is allowed. Prior to the City issuing a Permit, the Grantee must post a bond or other security, in an amount equal to the estimated cost of the required Buffer, to the Department of Planning to insure completion of the required Buffer. The Grantee shall notify the Department of Planning when the Buffer is complete and ready for inspection; upon satisfactory completion of the Buffer as determined by the City, the bond shall be released. It is further expressly understood and agreed that the Grantee must obtain and keep in effect liability insurance with the City as a named insured in an amount not less than $500,000.00, per person injured and property damage per incident, combined, with the City listed as an additional insured. The company providing the insurance must be registered and licensed to provide insurance in the Commonwealth of Virginia. The Grantee will provide endorsements providing at least thirty (30) days written notice to the City prior to the cancellation or termination of, or material change to, any of the insurance policies. The Grantee assumes all responsibilities and liabilities, vested or contingent, with relation to the construction, location, and/or existence of the Temporary Encroachment. 4 It is further expressly understood and agreed that the Temporary Encroachment must conform to the minimum setback requirements, as established by the City. It is further expressly understood and agreed that the Grantee must submit for review and approval, a survey of the Encroachment Area, certified by a registered professional engineer or a licensed land surveyor, and/or "as built" plans of the Temporary Encroachment sealed by a registered professional engineer, if required by either the Department of Public Works City Engineer's Office or the Engineering Division of the Department of Public Utilities. It is further expressly understood and agreed that the City, upon revocation of such authority and permission so granted, may remove the Temporary Encroachment and charge the cost thereof to the Grantee, and collect the cost in any manner provided by law for the collection of local or state taxes; may require the Grantee to remove the Temporary Encroachment; and pending such removal, the City may charge the Grantee for the use of the Encroachment Area, the equivalent of what would be the real property tax upon the land so occupied if it were owned by the Grantee; and if such removal shall not be made within the time ordered hereinabove by this Agreement, the City may impose a penalty in the sum of One Hundred Dollars ($100.00) per day for each and every day that the Temporary Encroachment is allowed to continue thereafter, and may collect such compensation and penalties in any manner provided by law for the collection of local or state taxes. IN WITNESS WHEREOF, John C. Fristachi and Betsy L. Fristachi, husband and wife, the said Grantee, have caused this Agreement to be executed by their signatures. Further, that the City of Virginia Beach has caused this Agreement to 5 I be executed in its name and on its behalf by its City Manager and its seal be hereunto affixed and attested by its City Clerk. (THE REMAINDER OF THIS PAGE WAS INTENTIONALLY LEFT BLANK) 6 I • CITY OF VIRGINIA BEACH By (SEAL) City Manager/Authorized Designee of the City Manager STATE OF VIRGINIA CITY OF VIRGINIA BEACH, to-wit: The foregoing instrument was acknowledged before me this day of , 201_, by , CITY MANAGER/AUTHORIZED DESIGNEE OF THE CITY MANAGER OF THE CITY OF VIRGINIA BEACH, VIRGINIA, on its behalf. He/She is personally known to me. (SEAL) Notary Public Notary Registration Number: My Commission Expires: (SEAL) ATTEST: City Clerk/Authorized Designee of the City Clerk STATE OF VIRGINIA CITY OF VIRGINIA BEACH, to-wit: The foregoing instrument was acknowledged before me this day of 201_, by , CITY CLERK/AUTHORIZED DESIGNEE OF THE CITY CLERK OF THE CITY OF VIRGINIA BEACH, VIRGINIA, on its behalf. She is personally known to me. (SEAL) Notary Public Notary Registration Number: My Commission Expires: 7 By icP are'" Joh C. Fristachi, Owner By A ' et i • Fristachi, Owner STATE OF CITY/COUNTY OF Vicrip/A-66,4 lf , to-wit: The foregoing instrument was acknowledged before me this day of 6444/ , 2013, by John C. Fristachi. i r (SEAL) a l lid• Notary P lic - ,:N ► "�� Notary Registration Number: —1 I QO2 3 ! My Commission Expires: (31/30/ 1,=L PUB 4‘C) cY4 cA 3 eit STATE OF CITY/COUNTY OF V lk(;I Jia I €A , to-wit: The foregoing instrument was acknowledged before me this osnW day of , 201'5 , by Betsy L. Fristachi. CAQ.k. - (SEAL) Notary Publi ,st,,,,salleryb�,h� Notary Registration Number: 1 l ao �'3 {" 4,c�s'°•, My Commission Expires: ci/30//c. 4 PUB B411C r, CA .,;, 3' ,� APPROVED AS TO CONTENTS APPROVED AS TO LEGAL SUFFICIENCY AND FORM or a _ ,„ SIGNATU '' I ' 'A R. 'MEYER, ASSOCIATE CITY ATTORNEY ���4 dj DATE PUBLIC WORKS / REAL ESTATE DEPARTMENT / DIVISION 9 I • LAKE JOYCE PROPERTY OF VA BEACH CITY \_159'TO FAR SIDE OF COVE EXISTING PIER&STAIRWAY TO BE REMOVED 10' 0' 10' 20' 30' SCALE:1'=40' 21' 4 20' PROPOSED PIER&STAIRWAY OF OTHERS NORMAL WATER LEVEL RFRAPDCONTINUE I4 ' 62' PLANT BUFFER VEGETATION In- � BUFFER REQUIREMENTS BETWEEN RIPRAP AND 15'UNE . 25 25 STRIP 9 "REST INSTALlATION'vARIANCE •�ijy ' PROPERTY OF SHORELINE DUE TO EXISTING 1664 SF VEGETATED BUFFER. E VA BEACH CITY OF OTHERS CONTINUE 2158 SF OF BUFFER RESTORATION RESULTS FROM A 15'WIDE STRIP. 15'BUFFER LINE THE VDCR GUIDANCE MANUAL REQUIREMENT PER APPENDIX D, IPEXST LAWN UNE TABLE A: (6)CANOPY TREES PROPERTY LINE 106.6'S 68'18'16"E (41.5'-2'CALIPER OR LARGE EVERGREEN @6' ® TIE LINE (12)UNDERSTORY TREES 41110 @314"-1.5'CALIPER OR EVERGREEN @4' (18)SMALL SHRUBS OR WOODY GROUND COVER 0' NOP @15'-18" ? ^V8 #4320 PROPERTY LINE BAYLAKE PINES SEC 1 LOT 34 BLK 1 N/F MEADE FOWLKES 4324 BEN GUNN RD e GPIN N 1479894623 pry y BOOK:3371 PAGE:1549 MB 31 PG 53 BAYLAKE PINES SEC 1 LOT 35 BK N/F JOHN&BETTY FRISTACHI \ 4320 BEN GUNN RD GPIN N 1479895610 lO DOC#200409010139109 9 MB 31 PG 53 Bo\ '�4'.+'�` LTH op L L. `�CG $ BAYLAKE PINES SEC 1 LOT 36 BK 1 �(yam �� +4/ N/F MARION SCHROCH `� J f 7+ 1P0 4320 BEN GUNN RD O DAVID KLEDZIK ~ GPIN#1479 89 6505 fJ DB 1701 DP784 v � No. 034674 M831PG53 2014 � p /12/2014 CONAL CI EXHIBIT A PREPARED BY: APPLICATION FOR ENCROACHMENT BY: PROPOSED ENCROACHMENT MARINE ENGINEERING 212 DOUGHERTY CT 11 JOHN FRISTACHI OF VIRGINIA BEACH, VA 23455 4320 BEN GUNN ROAD ROAD RIPRAP & PIER ACCESS VIRGINIA BEACH, VA 23451 IN SHEET 1 OF 1 LAKE JOYCE DATE: JUNE 12, 2014 -28- Item-V-I.7a ORDINANCES/RESOLUTIONS ITEM#64627 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council ADOPTED, BY CONSENT, Ordinances to APPROPRIATE and TRANSFER: a. $40,766 to the Historic Houses Foundation re Francis Land House Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 1 AN ORDINANCE TO APPROPRIATE THE BALANCES OF 2 THE FRANCIS LAND TRUST FUND AND THE FRANCIS 3 LAND ENDOWMENT TRUST FUND AND TO AUTHORIZE A 4 DONATION OF SUCH FUNDS TO THE VIRGINIA BEACH 5 HISTORIC HOUSES FOUNDATION 6 7 BE IT ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, 8 VIRGINIA: 9 10 1) That$40,640 is hereby appropriated from the available balance in the Francis 11 Land Historic House Trust Fund (Fund 935), with estimated revenues increased 12 accordingly, to the FY 2015-16 Operating Budget of the Department of Museums; and 13 14 2) That $126 is hereby appropriated from the available balance in the Francis 15 Land Endowment Trust Fund (Fund 937),with estimated revenues increased accordingly, 16 to the FY 2015-16 Operating Budget of the Department of Museums; and 17 18 3) That a donation of$40,766 is hereby authorized to the Virginia Beach Historic 19 Houses Foundation in furtherance of the City-owned historic houses and enhancements to 20 exhibits and access to such facilities. Adopted by the Council of the City of Virginia Beach, Virginia on the 3rd day of March 2015. Requires an affirmative vote by a majority of all of the members of City Council. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: f f� Budget and Management Se• ices C. ey's Office CA13286 R-2 February 20, 2015 ARTICLES OF INCORPORATION OF VIRGINIA BEACH HISTORIC HOUSES FOUNDATION, INC. A VIRGINIA NON-STOCK CORPORATION The undersigned, acting as incorporator of a corporation pursuant to Chapter 10 of Title 13.1 of the Code of Virginia, states as follows: ARTICLE ONE NAME The name of the Corporation is Virginia Beach Historic Houses Foundation, Inc. ARTICLE TWO PURPOSE AND DISSOLUTION The Corporation is organized exclusively for charitable and educational purposes under Section 501(c)(3) of the Internal Revenue Code, or corresponding-gectian of-an - future federal tax code. Upon the dissolution of this organization, assets shall be distributed for one or more exempt purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code, or corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. ARTICLE THREE MEMBERSHIP The Corporation shall have no members. ARTICLE FOUR DIRECTORS The directors of the Corporation shall be elected or appointed as described in the bylaws of the Corporation. • ARTICLE FIVE INITIAL REGISTERED AGENT The post office address of the initial registered office is 301 Bendix Road, Suite 500, Virginia Beach, Virginia 23452. The name of the City in which the initial registered office is located is Virginia Beach, Virginia. The name of the Registered Agent is Stephan J. Lipskis, Esquire, who is a resident of the Commonwealth of Virginia and who is a member of the Virginia State Bar, and whose business office is the same as the registered office of the Corporation. ARTICLE SIX INITIAL DIRECTORS The names of the initial directors of the corporation are as follows: 1. Robert G. Jones 2. Clarence A. Holland 3. Nancy DeFord The Directors of the Corporation shall be called "Trustees". ARTICLE SEVEN These articles of incorporation shall be effective immediately upon filing Stephan J. Lipskis, Incorporator Dated: January , 2014 BYLAWS OF VIRGINIA BEACH HISTORIC HOUSES FOUNDATION, INC ARTICLE I NAME The name of the Corporation is Virginia Beach Historic Houses Foundation, Inc. (the "Foundation"), a nonprofit corporation under 501(c)3 of the Internal Revenue Code. ARTICLE II MISSION STATEMENT The purpose of the Foundation exists to enhance the city owned historic houses and sites by providing funding for historic artifacts and education programs and by promoting public awareness of Virginia Beach history. ARTICLE III TRUSTEES A. Board of Trustees. The Foundation shall consist of a Board of Trustees(the "Board")of not less than ten and no more than thirty Trustees. B. Election of Trustees. Trustees shall be elected by a majority vote of the Board present at the annual meeting upon nomination by the Nominating Committee. Trustees will be divided into two classes. Each class shall serve for a four year term. One of the classes will serve an initial term of two years;the other class will serve an initial term of four years. Trustees shall be eligible for re-appointment except that any Trustee who has served two full consecutive terms. C. Powers and Duties. 1. Except as otherwise provided in the Articles of Incorporation or by these Bylaws, all the powers, duties and functions of the Foundation conferred by the Articles of Incorporation,these Bylaws, state statutes,or otherwise shall be exercised, performed or controlled by the Board. 2. Except as specifically provided in the Articles of Incorporation or these Bylaws,the Board shall have general charge of the affairs, property and assets of the Foundation. It shall be the duty of the Board to carry out the aims and purposes of the Foundation, and,to this end to manage and control all of its property and assets. 3. The Board may,from time to time, appoint, as advisors, persons whose advice, assistance and support may be deemed helpful in determining policies and formulating programs for carrying out the Foundation's purpose. The Board is authorized to engage such persons, including attorneys, auditors and other persons,as in its opinion are needed for the administration of the Foundation and to pay reasonable compensation for services and expenses thereof. 1 Adopted 7 February 2013 4. The Board may by resolution more specifically define the responsibilities of members of the Board of Trustees. D. Meetings. An annual meeting of the Board for the election of Officers and Trustees and the transaction of such business as may properly come before the meeting shall be held each year during the month of June. One-third of the Trustees shall constitute a quorum. Except as otherwise specifically provided in these Bylaws or as is required by law,action approved by the affirmative vote of a majority of the Trustees present at a meeting at which a quorum is present shall be the action of the Board. E. Amendment of Bylaws. The Bylaws of the Foundation may be amended by a two-third affirmative vote of the Trustees present at a meeting at which a quorum is present, after required notice is given to the Trustees by written notice no less than ten days before the meeting stating the purpose of the meeting. ARTICLE IV OFFICERS A. Officers. The Officers of the Foundation shall consist of a President,Vice President and Secretary/Treasurer(the "Officers"). The Officers shall be elected by the Board at its annual meeting for a term of two years. No person shall serve more than two consecutive terms in any one office. B. Duties of the Officers. 1. The President shall preside at all meetings, shall have general supervision of the Foundation's business, shall sign all contracts and other instruments of the Foundation authorized by the Trustees,shall make reports to the Trustees and perform all other duties as are incident to his office or are properly required of him by the Trustees. 2. The Vice President shall perform the duties of the President in the absence of the President. 3. The Secretary/Treasurer shall issue notice of all meetings, shall keep the minutes, shall have charge of the Foundation's books, shall sign with the President, such instruments as require his signature, and shall make such reports and perform such other duties as are incident to his office, or are properly required of him by the Trustees. The Secretary/Treasurer shall have custody of all funds of the Foundation and the securities of the Foundation, and deposit the same in the name of the Foundation in such bank or banks as the Trustees may direct. He shall at all reasonable times exhibit his books and accounts to the Trustees. C. Executive Director. The Deputy Director of Museums and Historic Preservation will be the Executive Director of the Foundation. They shall also serve at the pleasure of the Board as an ex officio member of that body. 2 Adopted 7 February 2013 ARTICLE V LIABILITY AND INDEMNIFICATION A. Limitation on Liability of Officers and Directors. To the fullest extent permitted by the Virginia Nonstock Corporation Act, as amended, and any other applicable law,the Officers and Trustees of the Foundation shall not be liable to the Foundation, or to any other person,firm,or corporation,for monetary damages arising from or alleged to arise from the performance of their duties as Officers and Trustees of the Foundation. B. Indemnification. To the fullest extent permitted and in the manner prescribed by the Virginia Nonstock Corporation Act and any other applicable law,the Foundation shall indemnify each Trustee or Officer of the Foundation who is or was a party to any claim or proceeding by reason of the fact that he is or was a Trustee or Officer of the Foundation, or is or was serving at the request of the Foundation as a trustee, director, officer,employee or agent of another corporation, partnership,joint venture,trust, employee benefit plan or other enterprise. C. Trustees, Officers, Employers or Agents. Reference herein to Trustees, Officers, employees or agents shall include former Trustees, Officers, employees and agents and their respective heirs, executors and administrators. ARTICLE VI COMMITTEES A. Executive Committee. The Officers of the Foundation and Committee Chairs shall constitute the Executive Committee. The Committee shall provide direction and operational oversight and act on behalf of the membership for decisions necessary between Board meetings. The Executive Committee shall submit a budget to the Board for approval at least 30 days prior to the beginning of the fiscal year. B. Standing and Special Committees.The President shall appoint members to the following committees: Collections, Education, Finance&Audit and Development, and Building and Grounds. In addition,the President shall be empowered to appoint such special committees from time to time as deemed necessary to perform the duties of the Foundation. Additionally,the President shall name the Chair of each Committee. ARTICLE VII CONFLICTS OF INTERESTS 3 Adopted 7 February 2013 A. General Policy. Members of the Board and members of committees must conduct themselves in such a way as to avoid conflicts of interest between their personal affairs and their duties and responsibilities as Trustees of the Foundation. B. Conflict of Interests for Trustees and Committee Members. Should any Trustee become aware of any conflict or duality of interest on the Trustee's part or on the part of any member of the Trustee's immediate family,that interest shall be promptly disclosed to the other Trustees and made a matter of record. When any such conflict becomes relevant to any matter requiring Board or committee action, it shall be called to the attention of the Board or committee, as the case may be, and the Trustee having the conflict or duality of interest shall not vote on the matter in which that Trustee or a member of that Trustee's immediate family has an interest; and that Trustee shall not use personal influence in connection therewith. However, if that Trustee's knowledge of the matter will assist the Board or committee, as the case may be,that Trustee may make a matter of record that Trustee's position in the matter and answer any pertinent questions of other Trustees or committee members. The minutes shall reflect that such a disclosure was made and that the interested Trustee abstained from voting. The provision of this Section shall also apply to any person, other than a Trustee,who is at any time serving as a member of any committee. ARTICLE VIII FISCAL YEAR The fiscal year of the Foundation shall be from July 1 through June 30. 4 Adopted 7 February 2013 -29- Item -V-I.7b ORDINANCES/RESOLUTIONS ITEM#64628 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council ADOPTED, BY CONSENT, Ordinances to APPROPRIATE and TRANSFER: b. $76,000 loan to the Kempsville Rescue Squad re a new ambulance Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 it I 1 AN ORDINANCE TO APPROPRIATE FUNDS TO PROVIDE 2 AN INTEREST-FREE LOAN TO THE KEMPSVILLE RESCUE 3 SQUAD, INC., FOR THE PURCHASE OF A NEW 4 AMBULANCE 5 6 WHEREAS, the Kempsville Rescue Squad, Inc., (the "Rescue Squad") has 7 requested an interest-free loan of $76,000 to purchase a replacement ambulance; and 8 9 WHEREAS, the estimated cost the ambulance is$152,831, and the Rescue Squad 10 will use grant funds and donations to provide amounts required in addition to the loan; 11 12 NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF 13 VIRGINIA BEACH, VIRGINIA: 14 15 1. That $76,000 is hereby appropriated from the fund balance of the General 16 Fund,with estimated fund balance revenue increased accordingly,for an interest-free loan 17 to the Kempsville Rescue Squad, Inc., for the purchase of a new ambulance; and 18 19 2. That this loan is to be repaid by the Kempsville Rescue Squad, Inc.,over five 20 years, pursuant to the terms of the attached agreement and promissory note. Adopted by the Council of the City of Virginia Beach, Virginia on the 3rd day of March , 2015 Requires an affirmative vote by a majority of all of the members of City Council. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: AIL Budget and Management Services orn s ffice CA13275 R-1 February 11, 2015 Agreement between the City of Virginia Beach and the Kempsville Rescue Squad, Inc. THIS AGREEMENT is made and entered into this day of , 2015, by and between the CITY OF VIRGINIA BEACH,VIRGINIA("CITY")and the Kempsville Rescue Squad Inc., a Virginia nonstick corporation ("RESCUE SQUAD"), in accordance with the provisions of Code of Virginia§§ 27-15.2 and 27-23.6. WHEREAS, the RESCUE SQUAD maintains equipment and personnel for emergency medical services within the City of Virginia Beach; and WHEREAS, the RESCUE SQUAD desires to provide the CITY with qualified and certified volunteer personnel and equipment to provide emergency medical services,and WHEREAS, the CITY hereto desires to support the volunteer emergency medical services in Virginia Beach provided by the RESCUE SQUAD; and WHEREAS, it is mutually deemed sound, desirable, practicable, and beneficial for the parties to enter into this agreement to render support and services to one another in accordance with these terms. WITNESSETH For and in consideration of the mutual promises and covenants set forth herein, and for other valuable consideration related to the acquisition of a vehicle, the parties enter into the following agreement as defined below: RESPONSIBILITIES OF THE CITY A. Provide a no interest loan for the purchase of the vehicle in amounts authorized by the City Council of the City of Virginia Beach. B. Provide standardized equipment required for operations within the City including,but not limited to mobile communications devices,pagers, and map books. C. Provide or pay for insurance covering emergency service and support vehicles owned by the RESCUE SQUAD. D. Provide fuel for the vehicle. E. Provide all vehicle maintenance and inspection services, including payment of the annual maintenance fee, in support of the vehicle through the CITY's Division of Automotive Services, so long as the vehicle remains a CITY-insured vehicle. The Division of Automotive Services shall maintain maintenance records and allow the RESCUE SQUAD's officers access to those records. RESPONSIBILITIES OF THE RESCUE SQUAD A. The RESCUE SQUAD shall repay the loan for the vehicle according to the Promissory Note. The RESCUE SQUAD shall have the ability to request reasonable relief on the due date/amount should extenuating circumstances occur. This request shall be made to the EMS Chief no less than 30 days prior to the payment due date, and the EMS Chief may provide an extension not to exceed six months upon a written determination that the extension is the result of extenuating circumstances. No more than one extension shall be granted without authorization from the City Council. B. If the vehicle is sold, after satisfying all conditions of the loan, including repayment, the CITY-owned equipment and supplies shall be removed and returned to the CITY prior to the sale of the 1 .III I i vehicle, unless prior arrangements have been made to reimburse the CITY for the fair market value of the CITY-owned equipment and supplies. C. If, notwithstanding the provisions of subsection E in the prior section, the RESCUE SQUAD elects not to use the services of the CITY's Division of Automotive Services for any and all maintenance and inspection services, it shall be the responsibility of the RESCUE SQUAD to maintain the vehicle in accordance with the manufacturer's recommended maintenance schedule and procedures. The RESCUE SQUAD shall pay for all necessary maintenance and repairs and shall only use repair shops that are acceptable to the EMS Chief. DEFAULT AND MODIFICATION A. In the event that the RESCUE SQUAD defaults on the loan, the CITY may in its sole discretion agree to a modification of this agreement, in accordance with the modification procedure set forth in the next subsection. If the parties do not agree in writing to a modification of this agreement, then,upon default of the loan, ownership of the vehicle shall revert to the CITY. The CITY shall provide a rebate to the RESCUE SQUAD based on the net difference between the fair market value of the vehicle and the unpaid portion of the loan. If the CITY and the RESCUE SQUAD are unable to agree upon the fair market value of the vehicle, the parties shall select a third party who is acceptable to both the CITY and the RESCUE SQUAD to determine the vehicle's fair market value. B. This agreement may be reviewed at any time upon the direction of the City Manager. Each party must agree in writing to any subsequent modifications. IN WITNESS WHEREOF, the parties have executed this Agreement on the day and year first above written. KEMPSVILLE CITY OF VIRGINIA BEACH RESCUE SQUAD, INC. City Manager/Authorized Designee By: Title: Date ATTEST: City Clerk APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: Virginia Beach EMS Chief City Attorney's Office APPROVED AS TO RISK MANAGEMENT: Virginia Beach Risk Management 2 PROMISSORY NOTE $76,000 Virginia Beach, Virginia March 4, 2015 FOR VALUE RECEIVED, Kempsville Rescue Squad, Inc. ("Maker") promises to pay, without offset, to the order of the City of Virginia Beach, ("Noteholder") at Municipal Center, Virginia Beach, VA, or such other place as Noteholder may designate in writing, the principal sum of SEVENTY SIX THOUSAND DOLLARS ($76,000) together with interest thereon. From the date of this Note, interest on the unpaid principal balance shall accrue at the rate of ZERO Percent (0%) per annum. Payment on principal shall be as follows: On or before August 30, 2016 - $15,200 On or before August 30, 2017 - $15,200 On or before August 30, 2018 - $15,200 On or before August 30, 2019 - $15,200 On or before August 30, 2020 - $15,200 This note may be prepaid in whole or in part without penalty. Any such prepayments shall be applied to principal. If the Noteholder has not received the full amount of the annual payment by the end of 15 calendar days after the date it is due, Maker will pay a late charge to the Noteholder. The amount of the charge will be 15% of any overdue payment of principal. Maker will pay this late charge promptly but only once on each late payment. If Maker does not pay the full amount of each annual payment on the date it is due, Maker will be in default, and the entire principal amount hereof, together with all accrued interest and late charges, shall become immediately due and payable at the option of the Noteholder. Failure to exercise this option upon any default shall not constitute or be construed as a waiver of the right to exercise such option subsequently. Presentment, demand, protest, notices of dishonor and of protest, and all defenses and pleas on the ground of any extension or extensions of the time for payment or of the due dates of this note, the release of any parties who are or may become liable heron, in whole or in part,before or after maturity, with or without notice, are waived by the Maker and are jointly and severally waived by any endorsers, sureties, guarantors and assumers hereof. It is further agreed by each of the foregoing parties that they will pay all expenses incurred in collection this obligation, including reasonable attorney's fees, if this obligation or any part hereof is not paid when due. WITNESS the following signature(s). Kempsville Rescue Squad, Inc. (SEAL) Title: Date: KEMPSVILLE RESCUE SQUAD INC . P.O. BOX 62345 • VIRGINIA BEACH , VA. 23466 757-340-KVRS • www.kvrs.org February 4,2015 Chief Bruce W.Edwards Virginia Beach Department of EMS 477 Viking Drive,Suite 130 Virginia Beach, VA 23452 Dear Chief Edwards, I'm writing on behalf of the Kempsville Volunteer Rescue Squad to request a No-Interest Loan from the City of Virginia Beach.The loan will be used for the purchase of a new ambulance for our squad. This new ambulance will replace Unit 927 which has been experiencing a high rate of mechanical issues and breakdowns. We hope to have the new unit in service by mid-summer. We request a loan for Seventy-Six Thousand dollars,which we would like to repay in five annual installments. The requested amount is based on the following: Estimated price of new ambulance $152,831.00 State RSAF Grant $76415.00 Balance Approximately $76416.00 On January 1,2015 we were awarded a State RSAF 50/50 Grant to apply to the purchase of the new ambulance. Currently,Kempsville Volunteer Rescue Squad has three loans with the city: • Loan# I (Unit 922)has an annual payment of$12,400.00 due October 1St each year through 2015 with 1 payment remaining. • Loan#2(Unit 921)has an annual payment of$12,000.00 due June 1' each year through 2016 with 2 payments remaining. • Loan#3(Unit 920)has an annual payment of$1.6,000.00 due August 1st each year through 2017 with 3 payments remaining. If you need any further information please let me know:-Thank you for your consideration of our request. Si rely, _cert-' gyi_tu �j J m Brewer,Ambulance Coordinator -30- Item—V-J PLANNING ITEM#64629 1. OANH,DANG/DIANE MONROE CONDITIONAL USE PERMIT 2. GARYDUNNINGTON/STEVE and CONDITIONAL USE PERMIT SUSAN FUTRELL 3. TRINITY CHURCH/YMCA OF CONDITIONAL USE PERMIT SOUTH HAMPTON ROADS 4. TAKE 5 OIL CHANGE,LLC/ CONDITIONAL USE PERMIT PMIG 1012 LLC 5. KING FARMS,LLC and PAMELA GRAY a. CHANGE OF ZONING b. FLOODPLAIN VARIANCE 6. DONALD J. BOUCHER, JR./D.J.B a. CHANGE OF ZONING SERVICE CENTER,LLC b. CONDITIONAL USE PERMIT 7. CITY OF VIRGINIA BEACH MAYOR SESSOMS WILL ABSTAIN ON ITEM#3 ITEM#5 WILL BE CONSIDERED SEPARATELY COUNCILMAN DAVENPORT WILL ABSTAIN ON ITEM#5 March 3, 2015 -31- Item -V-J PLANNING ITEM#64630 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council APPROVED IN ONE MOTION,BY CONSENT, Items 1, 2, 3, 4, 6a/b, and 7 of the PLANNING AGENDA. Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 I I iI -32- Item—V-J.1 PLANNING ITEM#64631 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council, APPROVED and CONDITIONED, BY CONSENT, Application of OANH, DANG/DIANE MONROE for a Conditional Use Permit re a Vocational School at 3420 Holland Road DISTRICT 3—ROSE HALL BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon Application of OANH, DANG/DIANE MONROE for a Conditional Use Permit re a Vocational School at 3420 Holland Road (GPIN 1486823088)DISTRICT 3—ROSE HALL The following conditions shall be required: 1. Per Section 203 of the City Zoning Ordinance, one parking space for every two (2) seats of designated classroom space shall be provided. 2. This Conditional Use Permit shall apply only to Suites 101 and 102 of the building located at 3420 Holland Road. This Ordinance shall be effective in accordance with Section 1070 of the Zoning Ordinance. Adopted by the City Council of the City of Virginia Beach, Virginia, on the Third day of March, Two Thousand Fifteen Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 -33- Item-V-J.2 PLANNING ITEM#64632 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council, APPROVED and CONDITIONED, BY CONSENT, Application of GARY DUNNINGTON/ STEVE and SUSAN FUTRELL for a Conditional Use Permit re auto sales, repair and bulk storage at 6059 Providence Road DISTRICT 1 —CENTER VILLE BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon Application of GARY DUNNINGTON/STEVE and SUSAN FUTRELL for a Conditional Use Permit re auto sales, repair and bulk storage at 6059 Providence Road (GPIN 1456530417) DISTRICT 1—CENTER VILLE The following conditions shall be required: 1. Use and improvement of the site shall substantially conform to the conceptual site exhibits titled, "SITE ORGANIZATION," and "IMMEDIATE IMPROVEMENTS," which are included in this staff report and kept on file at the City of Virginia Beach Planning Department. 2. The metal-sided building and the single-story block garage shall be painted to compliment the adjacent structures. 3. The parking lot shall be restriped and a Striping Plan submitted to the City of Virginia Beach Permits and Inspections showing a minimum of eleven (11)parking spaces. 4. No automobile or small engine repair shall take place outside of the building. No small engine machines shall be displayed outside the building. 5. All lighting shall be directed toward the interior of the site and away from adjoining properties. 6. Per Section 228 of the City Zoning Ordinance, the Bulk Storage Yard shall be completely enclosed except for necessary openings for ingress and egress by a fence not less than six(6)feet in height, with Category VI landscaping. 7. Per Section 239 of the City Zoning Ordinance, no motor vehicle shall be displayed for sale or rental within the first five (5)feet of any front or side yard abutting the right-of-way line of a street to be measured from the property line to any displayed motor vehicle on the premises. 8. The Conditional Use Permit for Motor Vehicle Sales shall expire two (2) years from the date of City Council approval. Prior to said date, to continue the use of Motor Vehicle Sales, the applicant shall submit a MODIFICATION OF CONDITIONS to the City of Virginia Beach Planning Department. The two (2)- year limit shall not apply to the Conditional Use Permit for Small Engine Repair, Automobile Repair or Bulk Storage. March 3, 2015 -34- Item -V-J.2 PLANNING ITEM#64632 (Continued) This Ordinance shall be effective in accordance with Section 1070 of the Zoning Ordinance. Adopted by the City Council of the City of Virginia Beach, Virginia, on the Third day of March, Two Thousand Fifteen Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 -35- Item -V-J.3 PLANNING ITEM#64633 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council, APPROVED and CONDITIONED, BY CONSENT, Application of TRINITY CHURCH /YMCA SOUTH HAMPTON ROADS for a Conditional Use Permit re a religious use of the YMCA at 2121 Landstown Road DISTRICT 7—PRINCESS ANNE BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon Application of TRINITY CHURCH/YMCA SOUTH HAMPTON ROADS for a Conditional Use Permit re a religious use of the YMCA at 2121 Landstown Road(GPINs 1484792434; 1484792884)DISTRICT 7—PRINCESS ANNE The following conditions shall be required: 1. Any sign(s) shall meet the requirements of the Zoning Ordinance as well as the Design Guidelines for Princess Anne Commons, which are on file with the Planning Department of the City of Virginia Beach. This Ordinance shall be effective in accordance with Section 107(f) of the Zoning Ordinance. Adopted by the City Council of the City of Virginia Beach, Virginia, on the Third day of March, Two Thousand Fifteen Voting: 10-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Abstaining: Mayor William D. Sessoms,Jr. Council Members Absent: None March 3, 2015 v f— i‘ ! City of Virginia Beach c z 4- 0 (0 'S 9 °F OUR NASo VBgov.com WILLIAM D.SESSOMS,JR. MUNICIPAL CENTER MAYOR BUILDING 1 2401 COURTHOUSE DRIVE VIRGINIA BEACH,VA 23456-9000 (757)385-4581 FAX(757)385-5699 wsessoms @ vbgov.com In Reply Refer to 0054208 March 3, 2015 Mrs. Ruth Hodges Fraser, MMC City Clerk Municipal Center Virginia Beach, Virginia 23456 Re: Abstention Pursuant to Conflict of Interests Act § 2.2-3115(F) Dear Mrs. Fraser: Pursuant to the State and Local Government Conflict of Interests Act,I make the following declaration: 1. I am executing this written disclosure regarding City Council's discussion and vote on the application of Trinity Church for a conditional use permit for property located at 2121 Landstown Road and owned by YMCA of South Hampton Roads. 2. The applicant has advised that TowneBank has or will provide services with respect to the requested property use. 3. I have a personal interest in TowneBank, which is located at 600 22nd Street in Virginia Beach. 4. I wish to disclose this interest and will abstain from voting on this matter. Accordingly, I respectfully request that you record this declaration in the official records of City Council. Mrs. Ruth Hodges Fraser -2- March 3, 2015 Re: Abstention Pursuant to Conflict of Interests Act § 2.2-3115(F) Thank you for your assistance and cooperation in this matter. Sincerely, i iam esso Mayor WDS/RRI lil -36- Item-V-J.4 PLANNING ITEM#64634 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council, APPROVED and CONDITIONED, BY CONSENT, Application of TAKE 5 OIL CHANGE, LLC/PMIG 1012 LLC for a Conditional Use Permit re auto repair garage at 5337 Indian River Road DISTRICT 2— KEMPSVILLE BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon Application of TAKE 5 OIL CHANGE, LLC/PMIG 1012 LLC for a Conditional Use Permit re auto repair garage at 5337 Indian River Road (GPIN 1465289458) DISTRICT 2— KEMPSVILLE The following conditions shall be required: 1. Except as modified by any other condition of the Conditional Use Permit or as necessary to comply with applicable City Development Ordinances and Standards, the site shall be developed in substantial conformance with the submitted Site Plan entitled "Take 5 Oil, 5337 INDIAN RIVER RD, VIRGINIA BEACH, VA 23464, " dated 12/17/2014, and prepared by American Engineering. Said Plan has been exhibited to the City Council and is on file in the City of Virginia Beach Planning Department. 2. Except as modified by any other condition of this Conditional Use Permit or as necessary to comply with applicable City Development Ordinances and Standards, the building shall be constructed in substantial conformance with the elevations entitled, "TAKES /5 MINUTE OIL CHANGE," dated 11/03/2014, and prepared by Childrey Robinson Associates. Said Elevation drawing has been exhibited to the City Council and is on file in the City of Virginia Beach Planning Department. 3. Except as modified by any other condition of this Conditional Use Permit or as necessary to comply with City Development Ordinances and Standards, the freestanding sign shall be monument style and constructed in substantial conformance with the style, material and size shown in the submitted photograph entitled, "PROPOSED FREESTANDING MONUMENT SIGN". 4. All on-site signage shall meet the requirements and regulations of the City Zoning Ordinance. A permit shall be obtained for all signage from the Zoning Office of the Planning Department. 5. Except as modified by any other condition of this Conditional Use Permit or as necessary to comply with applicable City Development Ordinances and Standards, landscape plants shall be installed in substantial conformance with the Plan referenced in Condition 1 above. 6. The dumpster shall be enclosed with a solid fence or wall not less than six (6)feet in height in a color to match the building, and any required screening shall be installed in accordance with Section 245(e) of the City Zoning Ordinance. 7. No outdoor vending machines and/or display of merchandise shall be allowed. March 3, 2015 I i III -37- Item -V-J.4 PLANNING ITEM#64634 (Continued) 8. Pedestrian walkway(s) to the building shall be provided as depicted on the Site Plan referenced in Condition 1 above as well as from any required sidewalks in the public right-of-way in accordance with Section 246(d) of the Zoning Ordinance. This Ordinance shall be effective in accordance with Section 1070 of the Zoning Ordinance. Adopted by the City Council of the City of Virginia Beach, Virginia, on the Third day of March, Two Thousand Fifteen Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 -38- Item -V-J.5alb PLANNING ITEM#64635 The following individuals registered to speak: Eddie Bourdon, Attorney for the Applicant, advised there has been a number of meetings with City Staff and, as a result of those meetings, Proffers have been added to the Proffer Agreement, whereby the Applicant agreed to enter into a cost participation with the City, should the City choose to include the improvements to West Neck Road in the CIP. Thomas Luchmore, 3192 Gallahad Drive, Phone: 301-6765, represented the 1,900 residents of West Neck Commons that are opposed of this proposed development. Mr. Luchmore recapped the last City Council meeting on this issue: the Developer presents a good, $80-Million, 153 home project, meeting, in their minds, the needs for the Transition Area requirements. West Neck Commons residents oppose, based on long-standing safety concerns of West Neck Road from Signature Drive to Kellam High School. Over the past ten (10)years, much of the safety improvements made to this road have been lost to wear and tear. Now there is a CIP being proposed, West Neck Road Phase IV, from Kellam High School with improvements to the Southern entrance of King Farm. It is his understanding the requested CIP is labeled "above-target", meaning it exceeds the Public Works Fiscal 2016 Budget Submission Guidelines. The first year of the CIP will only consist of Engineering Plans and Drawings, with the possibility of property acquisition. Both West Neck Villages and Indian River Plantation are, for all intensive purposes, completely "built out". This new Proffer does not provide a guarantee of a safe road. We do not oppose the development after the road is fixed. But until such time, the residents of West Neck Commons do not support the Rezoning and request City Council once again DEFER voting on this development until the CIP is approved. Upon motion by Council Lady Henley, seconded by Councilman Dyer, City Council, APPROVED, AS PROFFERED, Application of KING FARMS,LLC/KING FARMS,LLC and PAMELA GRAY re new construction at 2852 and 2876 West Neck Road DISTRICT 7—PRINCESS ANNE a. Change of Zoning from AG-1 and AG-2 Agricultural Districts to Conditional PD-H2 Planned Development R-20 Residential P-1 Preservation Districts b. Floodplain Variance BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon Application of KING FARMS, LLC/ KING FARMS, LLC and PAMELA GRAY re new construction at 2852 and 2876 West Neck Road (GPINs 1493959189, 1493966386, 1493969675, 2403048740 and 2403056472) DISTRICT 7 — PRINCESS ANNE a. Change of Zoning from AG-1 and AG-2 Agricultural Districts to Conditional PD-H2 Planned Development R-20 Residential P-1 Preservation Districts b. Floodplain Variance March 3, 2015 -39- Item -V-J.5a/b PLANNING ITEM#64635 (Continued) The following condition shall be required: An Agreement encompassing Proffers, including the revision, shall be recorded with the Clerk of Circuit Court This Ordinance shall be effective in accordance with Section 107(f) of the Zoning Ordinance. Adopted by the City Council of the City of Virginia Beach, Virginia, on the Third day of March, Two Thousand Fifteen Voting: 10-0 Council Members Voting Aye: Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Abstaining.• M. Benjamin Davenport Council Members Absent: None March 3, 2015 III �1401.11A•BE/I 0� v City of Virginia Beach 99¢s 4. op UDR NAS1pNS VBgov.com M.BENJAMIN DAVENPORT COUNCILMAN PHONE: (757)425-6611 AT LARGE BDAVENPO@VBGOV.COM In Reply Refer to 0054221 March 3, 2015 Mrs. Ruth Hodges Fraser, MMC City Clerk Municipal Center Virginia Beach, Virginia 23456 Re: Abstention Pursuant to Conflict of Interests Act § 2.2-3115(F) Dear Mrs. Fraser: I would like to make the following disclosure: 1. I am making this disclosure regarding City Council's discussion and vote on the application of King Farms,LLC for(1)a change of zoning from AG-1 and AG-2 to Conditional PD-H2 Planned Development [R-20 Residential] and P-1 Preservation Districts; and(2)a floodplain variance for property that is located at 2852 and 2876 West Neck Road and is owned by King Farms, LLC and Pamela Gray. 2. Davenport Management Company may at some point in the future have an interest in purchasing this property. 3. I have a personal interest in Davenport Management Company, which is located at 1604 Hilltop West Executive Center Suite 305, Virginia Beach, VA 23451. 4. I wish to disclose this interest and will abstain from voting on this matter. Accordingly, I respectfully request that you record this declaration in the official records of City Council. 1604 WEST HILLTOP EXEC CENTER#305,VIRGINIA BEACH,VIRGINIA 23451 Mrs. Ruth Hodges Fraser -2- March 3, 2015 Re: Abstention Pursuant to Conflict of Interests Act § 2.2-3115(F) Thank you for your assistance and cooperation in this matter. Sincerely, M. Ben Davenport Councilmember MBD/RRI 1.1 -40- Item -V-J.5a/b PLANNING ITEM#64636 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council, APPROVED and CONDITIONED, BY CONSENT, Application of DONALD J. BOUCHER, JR./D.J.B. SERVICE CENTER, LLC re vehicle sales and service at 800 South Military Highway DISTRICT 2 — KEMPSVILLE a. Change of Zoning from I-1 Light Industrial to B-2 Community Business b. Conditional Use Permit BE IT HEREBY ORDAINED BY THE COUNCIL OF THE CITY OF VIRGINIA BEACH, VIRGINIA Ordinance upon Application of DONALD J. BOUCHER, JR./D.J.B. SERVICE CENTER, LLC re vehicle sales and service at 800 South Military Highway (GPIN 1456254825) DISTRICT 2—KEMPSVILLE a. Change of Zoning from I-1 Light Industrial to B-2 Community Business An Agreement encompassing Proffers shall be recorded with the Clerk of Circuit Court b. Conditional Use Permit The following conditions shall be required: 1. With the exception of any modifications required by any of these conditions or as a result of Development Site Plan Review, the Site shall be developed substantially in conformance with the Exhibit, titled "SCHEMATIC SITE PLAN FOR COURTESY AUTO SALES S. Military Highway, Virginia Beach, Virginia", dated November 3, 2014, prepared by WPL Landscape Architects a copy of which has been exhibited to the Virginia Beach City Council and is on file with the Virginia Beach Department of Planning. 2. All signage, including free-standing and building-mounted, shall be in conformance with the requirements set forth in the City of Virginia Beach Zoning Ordinance. 3. Vehicles on display shall not be placed in, on or over any landscaped areas or raised platforms. 4. No vehicles shall be stacked or double-parked in the display area noted as "Area 2A"on the Site Plan referenced by Condition #1. 5. Per Section 239 of the City of Virginia Beach Zoning Ordinance all lighting shall be directed toward the interior of the site and away from adjoining properties. 6. Per Section 239 of the City of Virginia Beach Zoning Ordinance as shown on the Site Plan referenced by Condition #1, no motor vehicle shall be displayed for sale or rental within the first five (5)feet of any front yard or side yard abutting the right-of-way line of a street to be measured from the property line to any displayed motor vehicle on the premises. March 3, 2015 1,1 -41- Item-V-J.6a/b PLANNING ITEM#64636 (Continued) 7. The proposed ten (10) customer parking spaces shall be identified on site by use of signage or painted pavement. 8. A Landscape Plan shall be submitted and approved by the City Landscape Architect of the Development Services Center. 9. All conditioned and proffered improvements shall be made prior to receiving a Certificate of Occupancy. This Ordinance shall be effective in accordance with Section 107(1) of the Zoning Ordinance. Adopted by the City Council of the City of Virginia Beach, Virginia, on the Third day of March, Two Thousand Fifteen Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 -42- Item PLANNING ITEM#64637 Upon motion by Vice Mayor Jones, seconded by Councilman Dyer, City Council, ADOPTED, BY CONSENT, Ordinance to AMEND Section 221 of the City Zoning Ordinance deviation from the required lot coverage in the consideration of Conditional Use Permits Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M. Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent: None March 3, 2015 1 AN ORDINANCE TO AMEND SECTION 221 2 OF THE CITY ZONING ORDINANCE 3 PERTAINING TO THE ABILITY OF CITY 4 COUNCIL TO DEVIATE FROM THE 5 REQUIRED LOT COVERAGE IN THE 6 APPROVAL OF CONDITIONAL USE 7 PERMITS 8 9 Section Amended: City Zoning Ordinance § 221 10 11 WHEREAS, the public necessity, convenience, general welfare and good zoning 12 practice so require; 13 14 BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF VIRGINIA 15 BEACH, VIRGINIA: 16 17 That Section 221 of the City Zoning Ordinance is hereby amended and 18 reordained to read as follows: 19 20 Sec. 221. Procedural requirements and general standards for conditional uses. 21 22 . . . . 23 24 (i) Compliance with requirements. No conditional use permit shall be issued 25 except upon a finding by the city council that the proposed use conforms to the 26 requirements set forth in this ordinance and that the proposed conditional use, together 27 with the conditions attached, will be compatible with the neighborhood in which it is to 28 be located, both in terms of existing land uses and conditions and in terms of proposed 29 land uses and uses permitted by right in the area. . . . 30 31 The city council may, for good cause shown and upon a finding that there will be 32 no significant detrimental effects on surrounding properties, allow reasonable deviations 33 from the following requirements otherwise applicable to the proposed development: 34 35 (1) Required setbacks; 36 37 (2) Required landscaping; 38 39 (3) Height restrictions, except as provided in Section 202(b); an-el 40 41 (4) Minimum lot area requirements,,-, and 42 43 (5) Required lot coverage. 44 I I I 45 (j) Conformity with adopted plans. The proposed conditional use shall be in 46 accord with the purposes of the comprehensive plan and all the zoning regulations and 47 other applicable regulations. 48 49 . . . . Adopted by the Council of the City of Virginia Beach, Virginia, on the 3rd day of March , 2015. APPROVED AS TO CONTENT: APPROVED AS TO LEGAL SUFFICIENCY: Ail 41 il, c\ i (4_,\,,U;A,06(_ Planning lop ment City Attorney's Office CA13238 R-2 December 22, 2014 2 1.1 -43- ITEM V-K APPOINTMENTS ITEM#64638 BY CONSENSUS, City Council RESCHEDULED the following APPOINTMENTS: BOARD OF BUILDING CODE APPEALS COMMUINITY SERVICES BOARD GREEN RIBBON COMMITTEE PROCESS IMPROVEMENT STEERING COMMITTEE TOWING ADVISORY BOARD VIRGINIA BEACH HEALTH ADVISORY BOARD Voting: 11-0 Council Members Voting Aye: M. Benjamin Davenport, Robert M. Dyer, Barbara M Henley, Vice Mayor Louis R. Jones, Shannon DS Kane, John D. Moss, Amelia N. Ross-Hammond, Mayor William D. Sessoms, Jr., John E. Uhrin, Rosemary Wilson and James L. Wood Council Members Absent.• None March 3, 2015 -44- Item-V-N ADJOURNMENT ITEM#64639 Mayor William D. Sessoms,Jr., DECLARED the City Council Meeting ADJOURNED at 7:10 P.M. r/ A nda Finley-Barnes,`( Y MC Chief Deputy City Clerk R h Hodges Fraser,MMC William D. Sessoms,Jr. ity Clerk Mayor City of Virginia Beach Virginia March 3, 2015 -45- PUBLIC DIALOGUE There being no speakers, the Mayor Opened and Closed the Open Dialogue. March 3, 2015