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File #: 26-0198    Version: 1 Name:
Type: Recommendation Status: Consent Agenda
File created: 1/21/2026 In control: Health Services Department
On agenda: 2/10/2026 Final action:
Title: Approval and execution of Resolution of the Orange County Board of County Commissioners regarding declaring the County's official intent to reimburse itself from the proceeds of tax-exempt or other tax-advantaged obligations for certain capital expenditures to be made by the County with respect to the financing of certain costs and repayment of interfund loans relating to the demolition, renovation, construction, and equipping of Capital Improvements to its Animal Services Facilities; authorizing certain incidental actions; and providing for an effective date.
Attachments: 1. FY 26 Reimbursement Resolution - Animal Services Facility - Clean for Agenda - 2-10-26
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Interoffice Memorandum

DATE: January 21, 2026

TO: Mayor Jerry L. Demings and County Commissioners

THROUGH: Raul Pino, MD, MPH, Director

FROM: John Goodrich, Deputy Director

CONTACT: Sandra Roe

PHONE: 407-836-7611

DIVISION: N/A

ACTION REQUESTED:
title
Approval and execution of Resolution of the Orange County Board of County Commissioners regarding declaring the County's official intent to reimburse itself from the proceeds of tax-exempt or other tax-advantaged obligations for certain capital expenditures to be made by the County with respect to the financing of certain costs and repayment of interfund loans relating to the demolition, renovation, construction, and equipping of Capital Improvements to its Animal Services Facilities; authorizing certain incidental actions; and providing for an effective date.
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PROJECT: N/A

PURPOSE: The County is in the process of initiating construction of the new Animal Services Facility. This facility is designed to meet both current needs and anticipated demand for the foreseeable future. As previously discussed with the Board, the County is currently evaluating whether to issue bonds based on projected future revenues. As costs have begun to be incurred and will continue until the completion of the project, it is necessary for the Board to adopt a reimbursement resolution to allow for the reimbursement of these initial outlays as part of any future debt issuance. The attached reimbursement resolution was prepared in consultation with Nabors Giblin & Nickerson, as bond counsel for the County. This resolution is a common action used to declare our intent to reimburse the counties' capital expenditures from the proceeds of a future tax-exempt debt issue. This is not a binding action and does not require the issuance of any future debt. It simply reserves the financial flexibility under the tax code to take that action in the future, if the Board desires. Without this resolution, the Board would be limited by the tax...

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