Convocatoria de audiencia pública
Para ciertos tipos de bonos de actividad privada, el IRS exige una audiencia pública (a veces denominada "audiencia TEFRA") para ofrecer una oportunidad razonable a las personas interesadas de expresar sus opiniones, oralmente o por escrito, sobre la emisión de bonos y la naturaleza de las mejoras y proyectos a los que se destinarán los fondos de los bonos. Si tiene alguna duda sobre los requisitos para cumplir el mandato de la Sección 147(f) del Código de Rentas Internas de 1986, en su versión modificada, consulte a su abogado fiscal.
Si no aparece ninguna información a continuación, significa que no hay audiencias públicas programadas actualmente.
FECHA DE LA AUDIENCIA: Tuesday, June 18, 2024, at 2:00 p.m. local time (Arizona Time)
REFERENCIA: Legacy Traditional School – Chandler, an Arizona nonprofit corporation
- Haga clic en el enlace que figura debajo del Resumen para consultar la Comunicación en su totalidad. Tipo de archivo: PDF
BREVE RESUMEN: A public hearing will be held by a representative of the Arizona Industrial Development Authority (the “Issuer”) on June 18, 2024, at 2:00 p.m. local time (Arizona Time), or as soon thereafter as the matter can be heard, regarding the proposed issuance by The Industrial Development Authority of the County of Maricopa (the “Maricopa IDA”) of its Education Revenue Refunding Bonds (Legacy Traditional Schools Projects), Series 2024, in one or more series from time to time pursuant to a plan of financing, in an aggregate principal amount not to exceed $80,000,000 (the “Bonds”). The Bonds will be issued as qualified 501(c)(3) bonds under Section 145 of the Internal Revenue Code of 1986, as amended (the “Code”). A portion of the Bonds, up to $19,300,000 in aggregate principal amount (the “Non-Maricopa Portion”), is expected to be used to refinance a project located within the state of Arizona but outside of the jurisdiction of the Maricopa IDA and Maricopa County, Arizona (the “County”). The proceeds from the Bonds will be used to make a loan to Legacy Traditional School – Chandler (the “Borrower”), an Arizona nonprofit corporation and an organization described in Section 501(c)(3) of the Code, as representative of an obligated group comprised of the Borrower and certain of its affiliates (the “Obligated Group”), in order to refinance The Industrial Development Authority of the City of Phoenix, Arizona Education Facility Revenue Bonds (Legacy Traditional School Projects), Series 2014A (the “2014A Bonds”). The proceeds of the Non-Maricopa Portion of the Bonds will be used, in part, to refinance a portion of the 2014A Bonds, the proceeds of which were used to finance the cost of acquiring, constructing, improving and equipping charter school facilities located at 3500 West Cortaro Farms Road in Tucson, Arizona (the “Non-Maricopa County Project”). The Non-Maricopa County Project will be owned and operated by Legacy Traditional School – Northwest Tucson, an Arizona nonprofit corporation and an organization described in Section 501(c)(3) of the Code and a member of the Obligated Group. For more information, including information on how to attend the public hearing, please see the complete Notice of Public Hearing linked below, which includes toll free dial-in information.
FECHA DE LA AUDIENCIA: Tuesday, June 18, 2024, at 2:00 p.m. local time (Arizona Time)
REFERENCIA: Mater Academy of Nevada – a 501(c)(3) Nevada nonprofit corporation
- Haga clic en el enlace que figura debajo del Resumen para consultar la Comunicación en su totalidad. Tipo de archivo: PDF
BREVE RESUMEN: A public hearing will be held by a representative of the Arizona Industrial Development Authority (the “Issuer”) on June 18, 2024, at 2:00 p.m. local time (Arizona Time), or as soon thereafter as the matter can be heard, regarding the proposed issuance by the Issuer of its revenue bonds in one or more series from time to time pursuant to a plan of financing, in an amount not to exceed $65,000,000 (the “Bonds”). The Bonds will be issued as qualified 501(c)(3) bonds under Section 145 of the Internal Revenue Code of 1986, as amended (the “Code”). The proceeds from the sale of the Bonds will be used to make a loan to Mater Academy of Nevada, a duly organized and validly existing Nevada nonprofit corporation and an organization described in Section 501(c)(3) of Code (the “Borrower”), for the purpose of assisting the Borrower in financing and/or refinancing the cost of the acquisition, construction, development, improvement, equipping and/or operating of an existing 148,578 square foot charter school facility operated out of four separate buildings situated on a 20.04 acre site and the related land located at 3900 East Bonanza Road, Las Vegas, Nevada 89110 (collectively, the “Facilities”). The Facilities will be owned and/or operated by the Borrower. For more information, including information on how to attend the public hearing, please see the complete Notice of Public Hearing linked below, which includes toll free dial-in information.
FECHA DE LA AUDIENCIA: Jueves, 1 de febrero de 2024, a las 11:00 a.m. hora local (Hora de Arizona)
REFERENCIA: FSL Village on Humphreys Flagstaff 2019, LP, una sociedad limitada de Arizona
- Haga clic en el enlace que figura debajo del Resumen para consultar la Comunicación en su totalidad. Tipo de archivo: PDF
BREVE RESUMEN: Un representante de la Autoridad de Desarrollo Industrial de Arizona (el "Emisor") celebrará una audiencia pública el 1 de febrero de 2024, a las 11:00 a.m. hora local (hora de Arizona), o tan pronto como sea posible, en relación con la emisión propuesta por el Emisor de sus pagarés de ingresos, bonos u otras obligaciones en una o más series de vez en cuando de conformidad con un plan de financiación, por un importe no superior a $10.000.000, cuyo producto se prestará a FSL Village on Humphreys Flagstaff 2019, LP, una sociedad limitada de Arizona (el "Prestatario"), con el fin de financiar y/o refinanciar, según proceda, la totalidad o una parte de los costes de adquisición, construcción, mejora, equipamiento y/o explotación de un centro residencial de alquiler cualificado (incluidas las mejoras e instalaciones funcionalmente relacionadas y subordinadas al mismo) que se espera que conste de aproximadamente 70 unidades (todas o una parte de las cuales se reservarán para su ocupación por inquilinos de la tercera edad con ingresos bajos a moderados (con restricciones de edad)) situado en aproximadamente un acre de propiedad inmobiliaria generalmente ubicada en o cerca de 320 N. Humphreys St. Humphreys St, Flagstaff, Arizona 86001 (colectivamente, las "Instalaciones"). Las instalaciones serán propiedad del Prestatario y/o serán explotadas por éste. Para obtener más información y asistir a la audiencia pública, consulte la Notificación de Audiencia Pública completa en el enlace que aparece a continuación, que incluye información de acceso telefónico gratuito.
