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HomeMy WebLinkAbout[02] Public Hearing - TIF, Bayou Blues • CITY OF ST. JOSEPH www.cityolstjoseph.com DATE: November 5, 2014 Administrator MEMO TO: Honorable Mayor Schultz; EDA Chairperson Wick Judy Weyrens Members of the City Council; Economic Development Authority Administrator Weyrens Mayor Richard Schultz FROM: Cynthia Smith-Strack, Municipal Development Group Councilors RE: Consideration of TIF Assistance: Bayou Blues/Alley Flats Steve Frank Bob Loso Renee Symanietz MEETING PURPOSE Dale Wick The purpose of this meeting is to solicit public comment, discuss the use of TIF for the aforementioned project, and consider authorization/approval of TIF District 2-3. EDA Doug Danielson REQUEST Larry Hosch Jon Petters d.b.a. Collegeville Companies submitted a final request for tax increment financing Steve Frank assistance in conjunction the Bayou Alley Flats project. Subsequent to application submittal the Gary Osberg City's TIF Consultant, Traci Ryan, has prepared a TIF plan. In advance of this meeting the plan Dale wick has been submitted to the Stearns County and ISD 742 as required by state law. Projections contained in the plan are forecasts and not factual representations. The projections are dependent on a number of unknown factors most importantly actual estimated market value of the project post-construction and actual eligible costs paid by the Developer. Furthermore, unlike past projects, it is important to understand the"Note Payable"will only be executed after proof of eligible expenses(i.e. actual paid invoices)are submitted to the City. The preliminary TIF request for this project was$225,000 net present value(NPV)over a term of ten years, meaning interest would be paid on the principal amount over the length of the term. The Applicant increased the principal value request upon final application submittal to$627,030 NPV with an unspecified term and without gap analysis.The Applicant revised the final application principal amount upward to$647,030 net present value on Monday Nov. 3rd. An attached terms sheet splits the costs represented initially and subsequently and is based on a term of 13 years NPV(4%)for a total amount of assistance equating to$776,660 and a present value of$498,253 over the 13 years. To achieve the enhanced request submitted on November 3rd($647,030)the term under the current projections would need to extend to 18 years and the total amount of assistance would be$1,045,518(at 4% interest)over the term. The Applicant is concerned about the accuracy of projections, a proposed market value inflation rate of two percent, and adequacy of the 4% NPV interest calculation. A letter regarding these concerns is attached for your information. The City/EDA has not received: a written letter of commitment from a lead lender; written evidence of a commitment from a restaurant tenant; written evidence of prelease commitments for the rental units or homestead units; or confirmation of owner equity injection. BUT/FOR TEST The City must make a finding that'but for'the use of TIF the project would not be feasible. The basic premise is TIF fills a financing gap and is not the lead lender. Factors to consider when making such a finding include, but are not limited to: evidence supporting a demonstrated gap in financing; evidence of project viability; public benefit of the project; project costs eligible for reimbursement; and, appropriate level of public participation. Page 113 PROJECT DESCRIPTION The project entitled Bayou Alley Flats includes two independent aspects, both of which Mr. Petters proposes to employ for tax increment purposes. Bayou Mixed Use Building Description: The first aspect of the project is a three story mixed use structure with 5,508 s.f. of commercial space on the street level combined with second story residential rental units. The commercial component would include 4,000 sf of restaurant space and 1,508 sf of retail/office space. The second and third story rental units would be comprised of 10 one-bedroom and four two-bedroom loft style apartments with porches. The mixed use structure would front on College Avenue North. The building design concept is reminiscent of New Orleans style architecture. Second and third story balconies with wrought iron railings and gas lanterns are project accents. Income Generated: Commercial lease rates in the project proforma are$15/sf triple net plus a .03%annual increase for interior space. Patio space is extra at $4.26/sf. One bedroom apartment rent is$950 with a .03% annual increase. Garages are an additional $50/month. Two bedroom apartment rent is$1,495 per unit with a .03%annual increase. Garages are an additional $50/month. Projected Value: Upon completion the Stearns County Assessor estimates the market value of commercial portion of the income producing property at $807,400.The Assessor's Office estimates the value of the residential portion(i.e. second and third story)upon completion at at $1,386,500. Alley Flats Residential Condominium Description: The second aspect of the project includes one freestanding residential condominium structure containing four attached dwelling units of approximately 1,000 sf each. The structure is accessed from an east/west alley between College Avenue North and 1st Street NE. Income Generated: The proforma illustrates each of the four units priced for sale at $270,000 to$300,000. Projected Value: Upon completion of the structure and all four units the Stearns County Assessor estimates the value of the structure at$906,100. REPORTS: Traci Ryan, Ryan Consulting will be present at the meeting to review the attached TIF plan, projections, terms sheet, and the development agreement. City Administrator Weyrens and EDA Director Strack will be present to provide information as needed. Applicant Petters and his representatives are also expected to attend the meeting. Page 213 PROCESS/ACTION: Following presentation of information by Ryan the joint public hearing shall be held. Discussion should follow the hearing. If the EDA is supportive of utilizing TIF for this project, a MOTION is in order to recommend the City Council approve the TIF plan, including specifying a principal amount,whether or not interest is to be paid (also what rate), and a repayment term length. If the Council is supportive of utilizing TIF for the project a RESOLUTION is attached for consideration of action. ATTACHMENTS: 1. TIF Plan: TIF 2-3. 2. Proposed terms sheet. 3. TIF Projections. 4. Letter from Applicant regarding concerns about TIF projections. 5. Draft TIF Development Agreement. 6. Council Resolution. NOTICE: ANY ADDITIONAL INFORMATION RECEIVED AFTER THE PACKET DEADLINE OF 3 P.M. ON NOVEMBER 5, 2014 WILL BE DISTRIBUTED AT THE MEETING AND ENTERED INTO THE PUBLIC RECORD AT THAT TIME Page 313 THIS PAGE INTENTIONALLY BLANK ATTACHMENT 1 : TIF 2 -3 PLAN THIS PAGE INTENTIONALLY BLANK CITY OF ST. JOSEPH, MINNESOTA Modification of the Tax Increment Financing Plan for REDEVELOPMENT TAX INCREMENT FINANCING DISTRICT #2-1 & Tax Increment Financing Plan for REDEVELOPMENT TAX INCREMENT FINANCING DISTRICT #2-3 In connection with the Bayou Blues&Alley Flats Projects Final DRAFT Proposed for Adoption on November 10,2014 TALE OF CONTENTS Modification of Redevelopment TIF District No.2-1 Creation of Redevelopment TIF District No.2-3-Introduction SECTION 1—CREATION OF TIF DISTRICT Section 1.1 Definitions Section 1.2 Statement of Need&Public Purpose Section 1.3 Statutory Authorizations Section 1.4 Statements of Objectives Section 1.5 Designation as a Redevelopment TIF District Section 1.6 Statement as to the Property the Authority May Acquire Section 1.7 Development Activities Proposed for which Development Agreements have been Entered Section 1.8 Specific Development Reasonably Expected to Occur Section 1.9 Estimated Costs Section 1.10 Amount of Bonds to be Issued Section 1.11 Original Net Tax Capacity&Captured Net Tax Capacity Section 1.12 Duration of the tax increment financing district Section 1.13 Estimates of Impact Section 1.14 Studies and Analyses used to make the Findings Section 1.15 Parcels to be included in the district Section 1.16 Findings&Need for Tax Increment Financing SECTION 2—ADMINISTRATION OF TIF DISTRICT Section 2.1. Use of Tax Increments—Redevelopment Districts Section 2.2. Use of Tax Increments—General Section 2.3. "Green Acres" Section 2.4. 4-Year Knock-Down Rule Section 2.5. Tax Increment Pooling—5-year Rule Section 2.6. Excess Tax Increment Section2. 7. Limitation on Administrative Expenses Section 2.8. Prior Planned Improvements Section 2.9. Development Agreements Section 2.10. Business Subsidy Laws Section 2.11. Assessment Agreements Section 2.12. Modifications of the Tax Increment Financing Plan Section 2. 13. Administration of the Tax Increment Financing Plan Section 2.14. Financial Reporting and Disclosure Requirements EXHIBITS 2 Modification of the Tax Increment Financing Plan for REDEVELOPMENT TAX INCREMENT FINANCING DISTRICT #2-1 Modification of Redevelopment TIF District No. 2-1 Redevelopment TIF District#2-1 was originally created on May 3,2007 to facilitate the Millstream mixed use redevelopment project. The only modification proposed to TIF District#2-1 is the removal of the following parcels so that they may be included in the proposed Redevelopment TIF District#2-3. 84.53876.0000 Collegeville Communities LLC 84.53733.0152 Collegeville Communities LLC 3 Tax Increment Financing Plan for REDEVELOPMENT TAX INCREMENT FINANCING DISTRICT#2-3 Introduction The City of St.Joseph has been asked to provide Tax Increment Financing(TIF)assistance to the developers of Bayou Blues,an approximately 16,941 square foot mixed use commercial/residential project along with parking facilities and Alley Flats,a four unit residential for sale condominium project, located in downtown. Pay-as-you-go TIF assistance will be considered to help reduce the extraordinary cost associated with redeveloping the site which include, but are not limited to acquisition,demolition, site improvements and other costs allowable by TIF law. A second development,which is similar in nature but located along Minnesota Avenue,is also in the early stages of discussions and TIF would likely be considered for use for similar purposes. SECTION 1 - CREATION OF TIF DISTRICT Section 1.1 Definitions The terms defined in this section have the meanings given herein, unless the context in which they are used indicates a different meaning: "Authority" means the City Council of the City of St.Joseph, Minnesota. "City" means the City of St.Joseph, Minnesota,a municipal corporation and political subdivision of the State of Minnesota. "City Council" means the City Council of the City;also referred to as the"Governing Body." "County" means Stearns County, Minnesota. "Development District" means Development District No.2 of the City,which has been created and established pursuant to and in accordance with the Development District Act,the boundaries of which are and described in Exhibit 1. "Development District Act" means Minnesota Statutes,Sections 469.124 through 469.134, both inclusive. "Development Program" means the Development Program for the Development District No.2. "Project Area" means the geographic area of the Development District. 4 "Public Costs" means the costs of land acquisition, public and site improvements, repayment of debt service on tax increment bonds,and other eligible costs as set forth in the Development Program and Tax Increment Financing Plan(s). "School District" means the Independent School District No.740 in Minnesota. "State" means the State of Minnesota. "TIF Act" means Minnesota Statutes,Sections 469.174 through 469.1794, both inclusive. "TIF District" means Tax Increment Financing district No. 2-3. "TIF Plan" means the respective Tax Increment Financing Plan for each TIF District located within the Development District. Section 1.2 Statement of Need &Public Purpose The'Need &Public Purpose'remains consistent with those listed in Section 2.01 of the Development Program for Municipal Development District No. 2. Section 1.3 Statutory Authorization Statutory Authorization remains consistent with those listed in Section 2.02 of the Development Program for Municipal Development District No. 2. Section 1.4 Statement of Objectives The objectives remain consistent with those listed in Section 3.01 of the Development Program for Municipal Development District No.2. Section 1.5 Designation as a Redevelopment TIF District "Redevelopment district" means a type of tax increment financing district consisting of a project,or portions of a project,within which the authority finds by resolution that one or more of the following conditions,reasonably distributed throughout the TIF District,exists: (1) parcels consisting of 70 percent of the area of the TIF District are occupied by buildings, streets,utilities, paved or gravel parking lots,or other similar structures and more than 50 percent of the buildings, not including outbuildings,are structurally substandard to a degree requiring substantial renovation or clearance; (2) the property consists of vacant,unused, underused, inappropriately used,or infrequently used rail yards, rail storage facilities,or excessive or vacated railroad rights-of-way; (3) tank facilities,or property whose immediately previous use was for tank facilities if the tank facilities: (i) have or had a capacity of more than 1,000,000 gallons; 5 (ii)are located adjacent to rail facilities;and (iii)have been removed or are unused, underused,inappropriately used,or infrequently used;or (4) a qualifying disaster area For TIF Districts consisting of two or more noncontiguous areas,each area must qualify under the criteria above. A city may not find that a building is structurally substandard without an interior inspection,unless it cannot gain access to the property and there exists evidence which supports the structurally substandard finding. The draft Plan for TIF District No.2-3 initially had two noncontiguous areas,each consisting of four parcels, both of which met the requirements above. One of the areas has been removed and the remaining area consists of four parcels. One of the four parcels do not meet the 15%improved rule but is required to assemble a site of a sufficient size to carry out the proposed development as provided for in Minnesota Statues 469.176 Subd.4j. This parcel contains a substandard structure but is not 15% improved. One of the parcels has no structure but does meet the 15%improved criteria. The remaining two parcels are considered improved and contain structures that have been found to be substandard. Section 1.6 Statement as to the Property the Authority May Acquire While the City does not anticipate acquiring property within the TIF District, it reserves the right to do so and/or reimburse developer(s)for TIF eligible costs including but not limited to land acquisition. Section 1.7 Development Activities Proposed for which Development Agreements have been Entered The City has not entered into development agreements but anticipates that it will do so upon creation of the TIF District to provide pay-as-you-go assistance to reimburse private developers for TIF authorized improvements. Section 1.8 Specific Development Reasonably Expected to Occur Bayou Alley Flats, LLC proposes to construct a mixed use structure with main floor retail shops and a restaurant and two additional floors for housing along with onsite parking facilities. In addition,the developers are proposing to construct four loft style apartments that will be for sale units. This development is proposed to commence construction in 2014 and be completed by year end 2015. The loft apartments will not begin construction until a sufficient number are presold. Similar development is being contemplated along Minnesota Avenue. The City anticipates that this development will occur within the next 1-3 years. 6 Section 1.9 Estimated Costs The following budget is proposed for the TIF District. The budget reflects the maximum revenues and expenditures for the TIF District based upon the increments that could be realized from development that is reasonably anticipated within the TIF District. REVENUES Tax Increments $2,493,281 Interest Earnings 24,933 Loan/Advance Repayments - Lease Proceeds - Repayments/Return of Increments - Sale of Property - TOTAL $2,518,214 EXPENDITURES Land Acquisition $500,000 Site Improvements 500,000 Utilities 100,000 Public Improvements 128,685 Affordable Housing - Small City Authority Costs - Administration Costs 251,821 County Admin Costs - TOTAL $1,480,507 Financing Costs $1,037,707 Maximum Bonds $1,480,507 The Authority reserves the right to adjust the amount of Capital and Administration line items listed above or to incorporate additional eligible items,so long as the total Capital and Administration costs are not increased. Adjusting financing costs, principal or interest,will require a public hearing. The City anticipates providing financial assistance on a pay-as-you-go basis for acquisition and site improvement and site preparation costs as well as other TIF eligible expenses related to the proposed development. In doing so, increments collected in future years will be used to reimburse developers/the city for eligible costs incurred. Section 1.10 Amount of Bonds to be Issued The maximum principal amount of bonds to be secured in whole or in part with increments from TIF District No. 2-3 shall not exceed$ 1,480,507.The Authority reserves the right to fund all Project costs permitted by law using internal funding,general obligation bonds, pay-as-you-go financing or any other financing mechanism authorized by law. 7 Internal Loans, including a negative balance in the TIF fund, must be authorized by resolution of the entity advancing the loan before money is transferred,advanced or spent. The resolution must include the terms and conditions for repayment of the loan to include,at a minimum,the principal amount of the loan,the interest rate and the maximum term. The interest rate to be charged on internal loans shall be 4%based upon the limit of the greater of the rates specified under Minnesota Statutes 270C.40 or 549.09 as of the date this Plan is approved. Section 1.11 Original &Estimated Captured Net Tax Capacity The County Auditor shall certify the original net tax capacity of the TIF District. This value will be equal to the total net tax capacity of all property in the TIF District as certified by the State Commissioner of Revenue. For districts certified between January 1 and June 30,inclusive,this value is based on the previous assessment year. For districts certified between July 1 and December 31,inclusive,this value is based on the current assessment year. The Estimated Market Value of all property within TIF District as of January 2, 2013,for taxes payable in 2014, is$255,360 and the estimated tax capacity is$2,554,which is estimated to be the original net tax capacity of the TIF District upon establishment and subsequent certification. Each year the County Auditor shall certify the amount that the original net tax capacity has increased or decreased as a result of: 1. Changes in the tax-exempt status of property; 2. Reductions or enlargements of the geographic area of the TIF District; 3. Changes due to stipulation agreements or abatements;or 4. Changes in property classification rates The County Auditor shall also certify the Original Local Tax Rate of the TIF District. This rate shall be the sum of all local tax rates that apply to property in the TIF District. This rate shall be for the same taxes payable year as the Original Net Tax Capacity. In future years,the amount of tax increment generated by the TIF District will be calculated using the lesser of(a)the sum of the current local tax rates at that time or(b)the Original Local Tax Rate of the TIF District. The maximum captured net tax capacity for the TIF District is estimated to be$96,822. The sum of all local tax rates that apply to property in the TIF District for taxes levied in 2013 and payable in 2014 is 128.4618%. The final Original Local Tax Rate may be higher or lower than this value, depending upon the final local tax rates for payable 2015. 8 2013/2014 Taxing Jurisdiction Local Tax Rate City of St.Joseph 52.0569% Stearns County 54.7913% School District 742 20.0983% Other 1.5153% Total 128.4618% The projected original local tax rate does not include the State of Minnesota property tax rate on commercial, industrial and seasonal recreation property of 52.160%(2014),which is not captured as tax increment. Section 1.12 Duration of the Tax Increment Financing District Redevelopment districts may remain in existence 25 years from receipt of the first tax increment, resulting in 26 TIF collections. The Authority anticipates that the TIF District may receive the first increment in 2016. The authority may specify in the tax increment financing plan the first year in which it elects to receive increment, up to four years following the year of approval of the TIF District,with the exception of economic development districts. The City elects to have the first collection year be 2017. The TIF District is expected to remain in existence the maximum duration allowed by law(projected to be through 2042). Modifications of this plan shall not extend these duration limits. Section 1.13 Estimates of Impact Exhibit 5 shows the estimated impact on other taxing jurisdictions if the maximum projected retained captured net tax capacity of the TIF District was hypothetically available to the other taxing jurisdictions. The City believes that there will be no adverse impact on other taxing jurisdictions during the life of the TIF District,since the proposed development would not have occurred without the establishment of the TIF District and the contemplated public assistance. A positive impact on other taxing jurisdictions will occur when the TIF District is decertified and the development therein becomes part of the general tax base. The fiscal and economic implications of the proposed TIF District, pursuant to Minnesota Statutes, Section 469.175,Subd. 2, are listed below: a. The total amount of tax increment that will be generated over the life of the TIF District is estimated to be$ 2,493,281. b. To the extent the facility in the proposed TIF District generates any public cost impact on city-provided services such as police and fire protection, public infrastructure,and borrowing cost attributable to the TIF District,such costs will be levied upon the taxable net tax capacity of the City,excluding that portion captured by the TIF District. The City does not anticipate issuing bonds in conjunction with this project. 9 c. The amount of tax increments over the life of the TIF District that would be attributable to the respective taxing, assuming the total local tax rate for all jurisdictions remained the same is estimated to be: Estimated Life of Annual TIF District City 28.82% $ 27,638 $ 718,587 County 30.33% $ 29,090 $ 756,332 School 11.13% $ 10,671 $ 277,434 Other 0.84% $ 805 $ 20,917 State C/I 28.88% $ 27,693 $ 720,010 * 100.00% $ 95,895 $ 2,493,281 * Not Captured As Increment Section 1.14 Studies &Analyses No specific studies were conducted directly by the City. However, promoting downtown redevelopment has been a priority and objective for the City for a number of years and there has been significant discussion in public meetings regarding the needs of the downtown. Section 1.15 Parcels to be Included in the TIF District The property proposed to be included within the boundaries of TIF District No. 2-3 includes four parcels. The property includes the following: Noncontiguous Area #1 1 84.53879.0000 Deutz Housing LLC 2 84.53876.0000 Collegeville Communities LLC 3 84.53733.0152 Collegeville Communities LLC 4 84.53867.0000 Bayou Alley Flats LLC Section 1.16 Findings &Need for Tax Increment Financing Before or at the time of approval of the tax increment financing plan,the municipality shall make the following findings, and shall set forth in writing the reasons and supporting facts for each determination: (1)that the proposed TIF District is a redevelopment district,a renewal or renovation district, a housing district, a soils condition district, or an economic development district; if the proposed district is a redevelopment district or a renewal or renovation district,the reasons and supporting facts for the determination that the district meets the criteria of section 469.174,subdivision 10, paragraph (a), clauses (1) and (2),or subdivision 10a, must be documented in writing and retained and made available to the public by the authority until the district has been terminated; 10 Statement of Fact: Exhibit 2 provides a list of the parcels to be included in the TIF District along with a listing of what parcels are improved, which have buildings and whether the buildings are substandard or not. The TIF District contains four parcels. One of the areas has been removed and the remaining area consists of four parcels. One of the four parcels do not meet the 15% improved rule but is required to assemble a site of a sufficient size to carry out the proposed development as provided for in Minnesota Statues 469.176 Subd.4j. This parcel contains a substandard structure but is not 15%improved. One of the parcels has no structure but does meet the 15%improved criteria. The remaining two parcels are considered improved and contain structures that have been found to be substandard. The local building official has conducted a thorough inspection of all of the primary structures which are available at city offices and will be included as a part of the final transcript of documents for the TIF District. With the information collected,it has been substantiated that the TIF District does in fact qualify as a Redevelopment TIF District. (2)that, in the opinion of the municipality: (i)the proposed development or redevelopment would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future;and (ii)the increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in the market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the TIF District permitted by the plan.The requirements of this item do not apply if the TIF District is a housing district; Statement of Fact: The developer(s)have indicated in their applications and verbally, that were it not for the use of Tax Increment Financing assistance they would not be able to move forward with their project. The use of increment is necessary to cover the extraordinary costs associated with redevelopment versus bare ground development, but will also afford the development to contain leasing and rental rates in the early years that will serve to market the development and enhance the economic viability of the project for the developer as well as the community. (3)that the tax increment financing plan conforms to the general plan for the development or redevelopment of the municipality as a whole; Statement of Fact: The proposed development and plan is consistent with the planning efforts, zoning ordinances and efforts of the City of St.Joseph to promote development within the City. (4)that the tax increment financing plan will afford maximum opportunity,consistent with the sound needs of the municipality as a whole,for the development or redevelopment of the project by private enterprise; Statement of Fact: The City of St.Joseph and the St.Joseph Economic Development Authority have worked diligently to promote redevelopment efforts in the downtown and believe that projects contemplated in this TIF District will afford maximum opportunity consistent with the needs of the municipality as a whole. 11 SECTION 2 -ADMINISTRATION OF TIF DISTRICT Section 2.1. Use of Tax Increments - Redevelopment Districts At least 90 percent of the revenues derived from tax increments from a redevelopment district or renewal and renovation district must be used to finance the cost of correcting conditions that allow designation of redevelopment and renewal and renovation districts. These costs include, but are not limited to,acquiring properties containing structurally substandard buildings or improvements or hazardous substances,pollution,or contaminants,acquiring adjacent parcels necessary to provide a site of sufficient size to permit development,demolition and rehabilitation of structures,clearing of the land,the removal of hazardous substances or remediation necessary to development of the land,and installation of utilities, roads,sidewalks,and parking facilities for the site.The allocated administrative expenses of the authority, including the cost of preparation of the development action response plan, may be included in the qualifying costs. Section 2.2. Use of Tax Increments - General Each year the county treasurer will deduct an estimated 0.36%of the annual tax increment generated by the TIF District and pay such amount to the state general fund. Such amounts will be appropriated to the state auditor for the cost of financial reporting and auditing of tax increment financing information throughout the state. Exhibit 3 shows the projected deduction for this purpose over the anticipated life of the TIF District. The Authority has determined that it will use 100%of the remaining tax increment generated by the TIF District for any of the following purposes: 1. pay for the estimated public costs of the TIF District(including administrative expenses,see Section 7)and City administrative costs associated with the TIF District(see Section 22); 2. pay principal and interest on tax increment bonds, notes or other financial obligations issued to finance the public costs of the TIF District; 3. accumulate a reserve securing the payment of tax increment bonds or other bonds issued to finance the public costs of the TIF District; 4. pay all or a portion of the county road costs as may be required by the County Board under M.S. Section 469.175,Subdivision la;or 5. return excess tax increments to the County Auditor for redistribution to the City,County and School District in proportion to their local tax capacity rates. Tax increments from property located in one county must be expended for the direct and primary benefit of a project located within that county, unless both County Boards involved waive this requirement. Tax increments shall not be used to circumvent levy limitations. Tax increment cannot be used to finance the acquisition,construction, renovation,operation,or maintenance of a building to be used primarily and regularly for conducting the business of a municipality,county,school district,or any other local unit of government or the State or Federal government. This prohibition does not apply to the construction or renovation of a parking structure,a 12 common area used as a public park,or a facility used for social, recreational,or conference purposes and not primarily for conducting the business of the community. If there exists any type of agreement or arrangement providing for the developer,or other beneficiary of assistance,to repay all or a portion of the assistance that was paid or financed with tax increments, such payments shall be subject to all of the restrictions imposed on the use of tax increments. Assistance includes sales of property at less than the cost of acquisition or fair market value,grants, ground or other leases at less than fair market rent, interest rate subsidies,utility service connections, roads,or other similar assistance that would otherwise be paid for by the developer or beneficiary. Section 2.3. "Green Acres" A TIF District may NOT include parcels that qualified as"green acres" in any of the five(5)years preceding the request for certification, unless 85%of development in the district is restricted to qualified manufacturing or distribution facilities directly related to production of tangible personal property and paying at least 90%of its employees'wages equal to or greater than 160%of the federal minimum wage,or the development in the TIF District is a qualified housing project Section 2.4. 4-Year Knock-Down Rule If after four years from certification of the TIF District no demolition, rehabilitation, renovation,or qualified improvement of an adjacent street has commenced on a parcel located within the TIF District, then that parcel shall be excluded from the TIF District and the Original Net Tax Capacity shall be adjusted accordingly. Qualified improvements of a street are limited to construction or opening of a new street, relocation of a street,or substantial reconstruction or rebuilding of an existing street. The Authority must submit to the County Auditor, by February 1 of the fifth year,evidence that the required activity has taken place for each parcel in the TIF District. If a parcel is excluded from the TIF District and the Authority or owner of the parcel subsequently commences any of the above activities,the Authority shall certify to the County Auditor that such activity has commenced and the parcel shall once again be included in the TIF District. The County Auditor shall certify the Net Tax Capacity of the parcel,as most recently certified by the Commissioner of Revenue,and add such amount to the Original Net Tax Capacity of the TIF District. Section 2.5. Tax Increment Pooling- 5-year Rule At least 75%of the tax increments from the TIF District must be expended on activities in the district or to pay bonds,to the extent that the proceeds of the bonds were used to finance activities in the TIF District or to pay,or secure payment of,debt service on credit enhanced bonds. For districts,other than redevelopment districts for which the request for certification was made after June 30, 1995,the in- district percentage for purposes of the preceding sentence is 80 percent. Not more than 25 percent of the total revenue derived from tax increments paid by properties in the TIF District may be expended, through a development fund or otherwise,on activities outside of the TIF District but within the defined 13 geographic area of the project except to pay,or secure payment of,debt service on credit enhanced bonds. All administrative expenses are considered to have been spent outside of the TIF District. Tax increments are considered to have been spent within the TIF District if such amounts are: 1. actually paid to a third party for activities performed within the TIF District within five years after certification of the TIF District; 2. used to make payments or reimbursements to a third party under binding contracts for activities performed within the TIF District,which were entered into within five years after certification of the TIF District;or 3. used to pay bonds that were issued and sold to a third party,the proceeds of which are reasonably expected on the date of issuance to be spent within the later of the five-year period or a reasonable temporary period or are deposited in a reasonably required reserve or replacement fund. Beginning with the sixth year following certification of the TIF District,at least 75%of the tax increments must be used to pay outstanding bonds or make contractual payments obligated within the first five years. When outstanding bonds have been defeased and sufficient money has been set aside to pay for such contractual obligations,the TIF District must be decertified. The Authority also elects the option provided by M.S.469.1763 to increase the amount of expenditures permitted outside the TIF District by up to an additional 10%. However,these expenditures are limited to assisting housing which meets the requirements of a low income housing building defined under section 42(c)of the Internal Revenue Code. The Authority expects that a portion of tax increments may be used for housing expenses elsewhere within the Development District. Section 2.6. Excess Tax Increment On December 31st of each year,the Authority must determine the amount of excess increments for the TIF District. See M.S.Section 469.176 subdivision 2 for a complete definition. Excess increments may only be used to: 1. prepay any outstanding tax increment bonds, notes or other obligations; 2. discharge the pledge of tax increments thereon. 3. pay amounts into an escrow account dedicated to the payment of the tax increment bonds, notes or other obligations;or 4. return excess tax increments to the County Auditor for redistribution to the City,County and School District in proportion to their local tax capacity rates. The County Auditor must report to the Commissioner of Education the amount of any excess tax increment redistributed to the School District within 30 days of such redistribution. Allocation of excess increments must be completed by September 30th in the year following the year in which the excess increments were generated. 14 Section2. 7. Limitation on Administrative Expenses Administrative expenses are defined as all costs of the Authority other than: 1. amounts paid for the purchase of land; 2. amounts paid for materials and services, including architectural and engineering services directly connected with the proposed development within the TIF District; 3. relocation benefits paid to,or services provided for, persons or businesses located within the TIF District;or 4. amounts used to pay principal or interest on,fund a reserve for,or sell at a discount,tax increment bonds. 5. amounts used to make payments on other financial obligations used to finance costs outlined above. Administrative expenses include amounts paid for services provided by bond counsel,fiscal consultants, planning or economic development consultants,and actual costs incurred by the City in administering the TIF District. Tax increments may be used to pay administrative expenses of the TIF District up to the lesser of(a) 10%of the total estimated public costs authorized by the TIF Plan or(b) 10%of the total tax increment expenditures of the project. Section 2.8. Prior Planned Improvements The City shall accompany its request for certification to the County Auditor with a listing of all properties within the TIF District for which building permits have been issued during the 18 months immediately preceding approval of the TIF Plan. The County Auditor shall increase the Original Net Tax Capacity of the TIF District by the Net Tax Capacity of each improvement for which a building permit was issued. Section 2.9. Development Agreements If more than 10%of the acreage of a project(which contains a housing district) is to be acquired by the Authority with proceeds from tax increment bonds then, prior to such acquisition,the Authority must enter into an agreement for the development of the property.Such agreement must provide recourse for the Authority should the development not be completed. Section 2.10. Business Subsidy Laws Minnesota Statutes 116J.991 requires an Authority providing a business with a subsidy worth$25,000 to complete a subsidy approval process. Housing assistance is exempt from the requirements. Section 2.11. Assessment Agreements The Authority may, upon entering into a development agreement,also enter into an assessment agreement with the developer,which establishes a minimum market value of the land and improvements for each year during the life of the TIF District. The assessment agreement shall be presented to the County or City Assessor who shall review the plans and specifications for the improvements to be constructed, review the market value previously assigned to the land,and so long as the minimum market value contained in the assessment agreement appears 15 to be a reasonable estimate,shall certify the assessment agreement as reasonable. The assessment agreement shall be filed for record in the office of the County Recorder of each county where the property is located. Any modification or premature termination of this agreement must first be approved by the City,and if the project is valued below the minimum market value,also approved by the County and School District. Section 2.12. Modifications of the Tax Increment Financing Plan Any reduction or enlargement in the geographic area of the Project Area or the TIF District;increase in the amount of bonded indebtedness to be incurred; increase in the amount of capitalized interest; increase in that portion of the Captured Net Tax Capacity to be retained by the Authority;increase in the total estimated public costs;or designation of additional property to be acquired by the Authority shall be approved only after satisfying all the necessary requirements for approval of the original TIF Plan. These restrictions do not apply if: 1. the only modification is elimination of parcels from the Project Area or the TIF District;and 2. the current Net Tax Capacity of the parcels eliminated equals or exceeds the Net Tax Capacity of those parcels in the TIF District's Original Net Tax Capacity,or the Authority agrees that the TIF District's Original Net Tax Capacity will be reduced by no more than the current Net Tax Capacity of the parcels eliminated. The Authority must notify the County Auditor of any modification that reduces or enlarges the geographic area of the Project Area or the TIF District. The geographic area of the TIF District may be reduced but not enlarged after five years following the date of certification. Section 2. 13. Administration of the Tax Increment Financing Plan Upon adoption of the TIF Plan,the Authority shall submit a copy of such plan to the State Auditor's Office. The Authority shall also request that the County Auditor certify the Original Net Tax Capacity and Net Tax Capacity Rate of the TIF District. To assist the County Auditor in this process,the Authority shall submit copies of the TIF Plan,the resolution establishing the TIF District and adopting the TIF Plan,and a listing of any prior planned improvements. The Authority shall also send the County Assessor any assessment agreements establishing the minimum market value of land and improvements in the TIF District,and shall request that the County Assessor review and certify any assessment agreements as reasonable. The County shall distribute to the Authority the amount of tax increment as it becomes available. The amount of tax increment in any year represents the applicable property taxes generated by the Retained Captured Net Tax Capacity of the TIF District. The amount of tax increment may change due to development anticipated by the TIF Plan,other development, inflation of property values,or changes in property classification rates or formulas. In administering and implementing the TIF Plan,the following actions should occur on an annual basis: 16 1. Prior to July 1,the Authority shall notify the County Assessor of any new development that has occurred in the TIF District during the past year to insure that the new value will be recorded in a timely manner. 2. If the County Auditor receives the request for certification of a new TIF District,or for modification of an existing TIF District, before July 1,the request shall be recognized in determining local tax rates for the current and subsequent levy years. Requests received on or after July 1 shall be used to determine local tax rates in subsequent years. Each year the County Auditor shall certify the amount of the Original Net Tax Capacity of the TIF District. The amount certified shall reflect any changes that occur as a result of the following: a) the value of property that changes from tax-exempt to taxable shall be added to the Original Net Tax Capacity of the TIF District. The reverse shall also apply; b) the Original Net Tax Capacity may be modified by any approved enlargement or reduction of the TIF District; c) if the TIF District is classified as an economic development district,then the Original Net Tax Capacity shall be increased by the amount of the annual adjustment factor;and d) if laws governing the classification of real property cause changes to the percentage of Estimated Market Value to be applied for property tax purposes,then the resulting increase or decrease in Net Tax Capacity shall be applied proportionately to the Original Net Tax Capacity and the Retained Captured Net Tax Capacity of the TIF District. The County Auditor shall notify the Authority of all changes made to the Original Net Tax Capacity of the TIF District. Section 2.14. Financial Reporting and Disclosure Requirements The Authority is responsible for information and financial reporting on the activities of the TIF District. These responsibilities include: 1. Prepare and Publish an Annual Statement. No later than August 1 of each year,the Authority must prepare and publish an annual statement which includes at least the following information: (a) tax increment received and expended in that year (b) Original Net Tax Capacity (c) captured Net Tax Capacity (d) amount of outstanding bonded indebtedness (e) increments paid to other government bodies (f) administrative costs (g) increments paid directly or indirectly outside of the district (h) if a fiscal disparities contribution is computed under section 469.177,Subd.3(a),the increase in property tax imposed on other properties in the municipality as a result of the fiscal disparities contribution in the manner prescribed by the commissioner of revenue. 17 A copy of the annual statement must also be provided to the State Auditor,county board and county auditor,school board,and the municipality. 2. Prepare an Annual Report. (469.175 Subds. 5 and 6) The State Auditor enforces the provisions of the TIF Act and has full responsibility for financial and compliance auditing of the Authority's use of tax increment financing. The State Auditor's office provides detailed tax increment reporting forms for use in complying with annual reporting requirements. On or before August 1 of each year,the Authority and/or the City must prepare a status and financial report for the TIF District and submit it to the state auditor,the county board,the county auditor,the school board,and the governing body of the municipality, if the municipality is not also the authority. 18 EXHIBITS Map(s) Municipal Development District No. 2 Exhibit 1-1 TIF District No.2-3 Exhibit 1-2 Parcel Values, Improvements&Qualification as a Redevelopment TIF District Exhibit 2 TIF Projections—Bayou Blues&Alley Flats Project Exhibit 3 TIF Projections—Ultimate Exhibit 4 Estimated Impact on Respective Taxing Jurisdictions Exhibit 5 Market Value Analysis Exhibit 6 SAMPLE-Pay-As-You Go Schedule Exhibit 7 19 sr 11 IIP 19 NI .#, r s • m N F.5 co g cNi I`-V :it,: E r CO R1 _ E U m2 o C 33 7 X a a Y LU r. �� �c�ic �' n o � � � � � aQ3 ' F- 03 I o N .._ 41111411161k s -le-i e P. i t t. ro it i U t 41 44 e al , a) ; Q .11 1. _ z'Q I .. ._ '1 0) t�, - 0 + Z MOIR O 1 CO I I' Mar I Cr i S1111141 rt . 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O N w m 0 r .+ U m m u '3 N N O r m rj ` Oa V1 N O t C 9 O E n y C h O m N d 5 3 X v « N O L X Y e! 0 L ►"- -. •o oI 3 Ico- � •o o1- EXHIBIT 6 City of Saint Joseph, Minnesota Redevelopment Tax Increment Financing District No. 2-3 Bayou Blues,Alley Flats&Schneider Property Redevelopment Projects Proposed Plan Adoption Date: 11/10/2014 MARKET VALUE ANALYSIS Increased Market Value of Site $ 4,214,100 Less Present Value of TIF Revenues $ 1,206,246 $ 3,007,854 Reasonably expected increase w/out TIF* $ 500,000 Net Value Increase $ 2,507,854 Present Value Calculation Calculation Date 2014 Present Value Factor 4% Gross Tax Present Period Year Increment Value - 2014 - 1 2015 - - 2 2016 - - 3 2017 43,354 38,541 4 2018 59,008 50,440 5 2019 78,592 64,597 6 2020 80,164 63,355 7 2021 81,767 62,136 8 2022 83,403 60,941 9 2023 85,071 59,770 10 2024 86,772 58,620 11 2025 88,508 57,493 12 2026 90,278 56,387 13 2027 92,083 55,303 14 2028 93,925 54,239 15 2029 95,803 53,196 16 2030 97,719 52,173 17 2031 99,674 51,170 18 2032 101,667 50,186 19 2033 103,701 49,221 20 2034 105,775 48,274 21 2035 107,890 47,346 22 2036 110,048 46,435 23 2037 112,249 45,542 24 2038 114,494 44,667 25 2039 116,784 43,808 26 2040 119,119 42,965 27 2041 121,502 42,139 28 2042 123,932 41,328 2,493,281 1,340,273 EXHIBIT 7 City of Saint Joseph, Minnesota Redevelopment Tax Increment Financing District No. 2-3 Bayou Blues,Alley Flats&Schneider Property Redevelopment Projects t t;,[,osP 'Plan Adoption Date:11/12/2014 Pay-as-you-go Payment Schedule 4% TIF Date Principal Rate Interest Payment Balance 1/1/2015 Starting Reimbursable Expenses> 600,000 2/1/2016 (24,000) 4.00% 24,000 $ - 624,000 2/1/2017 (24,960) 4.00% 24,960 $ - 648,960 1 2/1/2018 10,431 4.00% 25,958 $ 36,389 638,529 2 2/1/2019 24,885 4.00% 25,541 $ 50,426 613,644 3 2/1/2020 26,889 4.00% 24,546 $ 51,435 586,755 4 2/1/2021 28,993 4.00% 23,470 $ 52,463 557,762 5 2/1/2022 31,202 4.00% 22,310 $ 53,512 526,560 6 2/1/2023 33,520 4.00% 21,062 $ 54,583 493,040 7 2/1/2024 35,953 4.00% 19,722 $ 55,674 457,087 8 2/1/2025 38,504 4.00% 18,283 $ 56,788 418,583 9 2/1/2026 41,180 4.00% 16,743 $ 57,924 377,403 10 2/1/2027 43,986 4.00% 15,096 $ 59,082 333,417 11 2/1/2028 46,927 4.00% 13,337 $ 60,264 286,490 12 2/1/2029 50,009 4.00% 11,460 $ 61,469 236,480 13 2/1/2030 53,239 4.00% 9,459 $ 62,698 183,241 14 2/1/2031 56,623 4.00% 7,330 $ 63,952 126,618 15 2/1/2032 60,167 4.00% 5,065 $ 65,231 66,452 16 2/1/2033 63,878 4.00% 2,658 $ 66,536 2,574 17 2/1/2034 67,764 4.00% 103 $ 67,867 (65,190) 18 2/1/2035 71,832 4.00% (2,608) $ 69,224 (137,022) 19 2/1/2036 76,089 4.00% (5,481) $ 70,609 (213,111) 20 2/1/2037 80,545 4.00% (8,524) $ 72,021 (293,656) 21 2/1/2038 85,207 4.00% (11,746) $ 73,461 (378,864) 22 2/1/2039 90,085 4.00% (15,155) $ 74,930 (468,949) 23 2/1/2040 95,187 4.00% (18,758) $ 76,429 (564,136) 24 2/1/2041 100,523 4.00% (22,565) $ 77,958 (664,659) 25 2/1/2042 106,103 4.00% (26,586) $ 79,517 (770,762) 26 2/1/2043 111,938 4.00% (30,830) $ 81,107 (882,699) This Schedule is for illustrative purposes only. The actual TIF Note will be based upon actual increment generated. ATTACHMENT 2 : PROPOSED TERMS SHEET THIS PAGE INTENTIONALLY BLANK October 30, 2014 City of St. Joseph Attention: Ms. Judy Weyrens, Administrator 25 College Avenue, PO Box 668 St. Joseph, MN 56374 Mr. Jon Petters Bayou Alley Flats LLC 15 East Minnesota Street St. Joseph, MN 56374 RE: Bayou Blues & Alley Flats Project Terms of TIF Assistance To Those It May Concern: On November 10, 2014 the St. Joseph City Council will be conducting a public hearing to consider the creation of Redevelopment Tax Increment Financing (TIF) District No. 2-3 and a Business Subsidy. Upon consideration of the creation of TIF District No. 2-3, the City Council will consider the TIF assistance request from Bayou Alley Flats LLC. This letter is intended to spell out the terms of assistance that will be considered. The Project will consist of the redevelopment of three parcels of property that include PIN 84.53867.000, 84.53733.0152 and 84.53876.000. For practical purposes, I have identified the project in two phases. Phase One will involve the redevelopment of Parcel Identification Numbers (PIN) 84.53867.000 and 84.53733.0152. The developer will construct and maintain a three story mixed use structure that will have commercial/retail space on the main floor and 10 one-bedroom and four two-bedroom traditional apartment dwelling units on the second and third level. Traditional apartment dwelling units do not include hotels, motels or extended stay lodging uses. This phase will also involve the construction of 14 garage stalls and renovation of an existing building for use as an art gallery. Phase Two will involve the redevelopment of PIN 84.53876.000 and construction of a four (4) unit for sale condominium project. Because this is a Redevelopment TIF District, no income restrictions will apply to the housing units. In addition, because the units are proposed for upper income residents, increments generated by this phase are not intended to write down the cost of this development. Rather, increments generated by this phase will help to write down the costs of Phase I improvements. Terms for TIF assistance are proposed as follows: 1. Commencement - a. Phase One is proposed to commence immediately with demolition, site work and footings in before 12/31/2014 so that construction may continue over the winter Traci Ryan1 Ryan Consulting 146918 Earle Brown Drive Garrison,Minnesota 56450 1320.248.2739 I traciryan8888@gmail.com b. Phase Two will proceed upon the presale of three units 2. Completion of Phase One, defined as complete build out of all three stories into individual units as defined above shall occur not later than 12/31/2015 and Phase Two will have no completion date requirement but is anticipated to be not later than 12/31/2016. 3. The first year that increment is anticipated to be generated is 2016. Because this first increment is expected to be only a partial increment, the City is electing to delay receipt of the first increment until 2017. 4. The City will execute a TIF Pay-as-you-go Note upon completion of the project to reimburse the developer for land acquisition, demolition, building rehabilitation, site improvement and plan/development agreement costs incurred in connection with the creation of the TIF District and drafting of the development agreement. Terms of the TIF Pay-as-you-go Note shall be: a. The City will reimburse a maximum of $627,030 (less any public sources of funds provided to cover these costs) of land acquisition, demolition, building rehabilitation, site improvement and plan/development agreement costs plus interest on the principal balance at a rate of 4% OR provide thirteen (13) years of assistance, whichever occurs first. b. Payments on the Note will be made semi-annually on February 1 and August 1, based upon the actual increment generated by Phase I and Phase II of the Project (as identified above) in the previous six months. c. The actual increment will be based upon the market vale established by the County Assessor for the respective tax year and not upon estimates provided prior to construction. d. The first payment will be made on August 1, 2017 and the final payment will be made on February 1, 2030 e. Developer is responsible for the full cost of creating the District and legal costs associated with the negotiation of the terms and preparation of the Development Agreement. The City acknowledges the receipt of a deposit for these costs and other city fees and agrees that any unused portion of the funds will be returned to the developer. f. The TIF Note will not be transferrable without the approval of the City and documentation of the continued need for assistance. 5. The developer will provide the City will documentation of the actual costs incurred within three months of occupancy certificates being issued by the local building official so that the actual final amount of the TIF Note may be determined and the Note Executed. 6. The total amount of projected TIF assistance exceeds the $150,000 threshold for a Business Subsidy according to Minnesota Statutes 116J.993-994 and will require a public hearing which was noticed and will be held in conjunction with the public hearing to create the TIF District and will require a Business Subsidy Agreement, the terms of which will include: a. Job Creation & Wage goals - Because job creation is not the primary purpose of assistance, the City will require only 1 Full Time equivalent job paying not less than 100% of the median wage for the applicable general occupation classification within the St. Cloud Metropolitan Statistical Area, as defined by the Minnesota Workforce Center's most current report. The applicable classification shall be b. The criteria met by the proposed development include the following items of the City's adopted Business Subsidy Criteria: i. To redevelop blighted or under-utilized areas of the community. Wage ii. To encourage redevelopment in the City's commercial and industrial areas to stimulate high levels of property maintenance and private reinvestment in those areas. iii. To increase the number and diversity of the employment base. iv. To offset increased costs of redevelopment (i.e. contaminated site clean-up), over and above those costs that a developer would normally incur. v. To facilitate the development process and to achieve development on sites this would not be developed without this assistance. vi. To meet other uses of public policy including promotion of quality urban design, quality architectural design, energy conservation, decreasing the capital and operating costs of local government, etc. c. The developer will provide the City will information necessary to complete business assistance forms to the state, not later than March 1 of each year. Legal counsel for the City has begun work on the development agreement so that it may be available following the public hearing on November 10. The goal of this letter is to develop consensus on the basic terms of the agreement so that they may be incorporated into the final agreement. As noted above, the final TIF Note amount will not be determined until documentation of eligible costs actually incurred are provided to the City following completion of the project. Should you have any questions, please feel free to call. If the above terms are acceptable to both parties or either have changes, please let me know so that I may get this information to legal counsel for the City. Best regards, _, _. ./11/?4-----.1 4ce Traci M. Ryan Consulting Staff 31I'aae Bayou Alley Flats Eligible TIF Expenses Bayou Flats Phase One Alley Flats Phase Two Land Land 84.53687.0000 $205,000 84.53876.0000 $ 60,000 84.53733.0152 $ 75,000 Survey $ 1,500 Survey $ 1,500 Testing& Soil Bearings $ 4,500 Testing & Soil Bearings $ 3,000 Excavation $ 20,000 Excavation $ 36,360 Site Utilities $ 11,300 Site Utilities $ 7,900 Parking Lot. (Agg base Parking Lot. (Agg base Curb,gutter, bit paving, Curb,gutter, bit paving, Storm Utilities) $149,766 Storm Utilities) $ 10,000 Fencing $ 9,700 Fencing $ 2,500 Sidewalks $ 26,001 Sidewalks $ 3,003 TOTAL $502,767 TOTAL $124,263 TOTAL Eligible Expenses Phase One and Two $627,030 Tuesday,October 28,2014 ATTACHMENT 3 : TIF PROJECTIONS THIS PAGE INTENTIONALLY BLANK 1- W W W 4 0011 n N t .2 .. 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W is00 4 N N N N N N N 0 M T 00 , 0019H m m p> > , OONOOONONOOOONOOOmONNOOmmOp m WNN NN NN NNNNNNNN OCL L A0 =_ u « V m > ti i F F F ATTACHMENT 4 : APPLICANT LETTER REGARDING TIF PROJECTION CONCERNS THIS PAGE INTENTIONALLY BLANK Dear City Council and EDA Members, I am writing to supplement my application materials concerning the proposed Bayou Alley Flats project in Downtown. We have been working with City Staff on our tax increment financing assistance request. Traci Ryan has produced a financial projection showing the anticipated tax increment revenues that this project will produce. If this project can move forward it is anticipated to generate more than 1.8 million dollars of new taxes over the next 25 years. However, without assistance this project cannot move forward. This project involves significant redevelopment. Houses have been and will be purchased and demolished. This is an expensive proposition. In addition to these costs,the quality and character of the building we anticipate requires considerable expense. The goal is to create a centerpiece to downtown. To do this cement block and cheap finish won't work. However, local rents just can't cover the cost of redevelopment with this type of character and quality. Tax increment eligible expenses are anticipated to exceed$645,000. This is an expense that we will have to borrow for and include in the project costs. We anticipate only being able to lock in an interest rate for the first 5 years,and we believe that based upon current discussions that rate will be in the 4.5% range. We ask that the Council and EDA will look to the uniqueness of this project and see that it is not your typical project. It will provide benefits beyond those created on the property by shoring up the downtown area by providing new market rate housing in downtown,and additional retail/restaurant opportunities. Downtowns flourish when market rate housing is available within walking distance of shops and restaurants. Based upon the current estimates,which include anticipated inflation and only a 4%anticipated interest rate it will take nearly 18 years of tax increment to provide the assistance that is needed for this project. As mentioned,our anticipated interest rate is higher. In addition,an increasing real estate market can't always be anticipated as we have all seen over the past 8 years. For this reason we ask that the Council and EDA consider providing for reimbursement of tax increment eligible expenses actually incurred at a rate of 4.5%. We believe that limiting the potential payback period to 19 years would provide us and our lender with reasonable assurance of repayment while limiting the actual payback to a time frame 6 years shorter than otherwise allowed by law. This consideration by the EDA and Council will also provide us with the opportunity to work with perspective tenants for the restaurant space knowing we could use part of the tax increment reimbursement to assist in covering costs of property taxes. Jon Petters [21380-0002/1899049/1] [21380-0002/1899049/1] ATTACHMENT 5 : TIF DEVELOPMENT AGREEMENT THIS PAGE INTENTIONALLY BLANK DEVELOPMENT AGREEMENT BY AND BETWEEN THE CITY OF ST. JOSEPH,MINNESOTA AND BAYOU ALLEY FLATS,LLC This document drafted by: BRIGGS AND MORGAN(MLI) Professional Association 2200 First National Bank Building St. Paul,Minnesota 55101 6658784v2 Table of Contents Page ARTICLE 1 DEFINITIONS 2 Section 1.1 Definitions 2 ARTICLE 2 REPRESENTATIONS AND WARRANTIES 4 Section 2.1 Representations and Warranties of the City 4 Section 2.2 Representations and Warranties of the Developer 4 ARTICLE 3 UNDERTAKINGS BY DEVELOPER AND CITY 6 Section 3.1 Project, Development Property and Site Improvements 6 Section 3.2 Limitations on Undertaking of the City 6 Section 3.3 Reimbursement: TIF Note 6 Section 3.4 Business Subsidies Act 7 ARTICLE 4 EVENTS OF DEFAULT 9 Section 4.1 Events of Default Defined 9 Section 4.2 Remedies on Default 9 Section 4.3 No Remedy Exclusive 10 Section 4.4 No Implied Waiver 10 Section 4.5 Agreement to Pay Attorney's Fees and Expenses 10 Section 4.6 Indemnification of City 10 ARTICLE 5 ADDITIONAL PROVISIONS 12 Section 5.1 Restrictions on Use 12 Section 5.2 Conflicts of Interest 12 Section 5.3 Titles of Articles and Sections 12 Section 5.4 Notices and Demands 12 Section 5.5 Counterparts 13 Section 5.6 Law Governing 13 Section 5.7 Expiration 13 Section 5.8 Provisions Surviving Rescission or Expiration 13 Section 5.9 Assignability of Agreement 13 EXHIBIT A Description of Development Property A-1 EXHIBIT B Form of TIF Note B-1 EXHIBIT C Site Improvements C-1 i 6658784v2 DEVELOPMENT AGREEMENT THIS AGREEMENT, made as of the 10th day of November, 2014, by and between the City of St. Joseph, Minnesota(the "City"), a municipal corporation organized and existing under the laws of the State of Minnesota and Bayou Alley Flats, LLC (the "Developer"), a Minnesota limited liability company under the laws of the United States of America. WITNESSETH: WHEREAS, pursuant to Minnesota Statutes, Section 469.124 through 469.133, the City has heretofore established Development District No. 2 (the "Development District") and has adopted a development program therefor(the "Development Program"); and WHEREAS, pursuant to the provisions of Minnesota Statutes, Section 469.174 through 469.1794, as amended (hereinafter,the "Tax Increment Act"), the City has heretofore established within the Development District, Tax Increment Financing District No. 2-3 (the "Tax Increment District"), and has adopted a tax increment financing plan therefor (the "Tax Increment Plan") which provides for the use of tax increment financing in connection with certain development within the Development District; and WHEREAS, in order to achieve the objectives of the Development Program and particularly to make the land in the Development District available for development by private enterprise in conformance with the Development Program, the City has determined to assist the Developer with the financing of certain costs of a Project(as hereinafter defined)to be constructed within the Tax Increment District as more particularly set forth in this Agreement;and WHEREAS, the City believes that the development and construction of the Project, and fulfillment of this Agreement are vital and are in the best interests of the City, the health, safety, morals and welfare of residents of the City, and in accordance with the public purpose and provisions of the applicable state and local laws and requirements under which the Project has been undertaken and is being assisted; and WHEREAS, the requirements of the Business Subsidy Law, Minnesota Statutes, Section 116J.993 through 116J.995, apply to this Agreement; and WHEREAS,the City has adopted criteria for awarding business subsidies that comply with the Business Subsidy Law, after a public hearing for which notice was published; and WHEREAS, the Council has approved this Agreement as a subsidy agreement under the Business Subsidy Law. NOW, THEREFORE, in consideration of the premises and the mutual obligations of the parties hereto, each of them does hereby covenant and agree with the other as follows: ARTICLE 1 DEFINITIONS 6658784v2 Section 1.1 Definitions. All capitalized terms used and not otherwise defined herein shall have the following meanings unless a different meaning clearly appears from the context: Agreement means this Agreement, as the same may be from time to time modified, amended or supplemented; Business Day means any day except a Saturday, Sunday or a legal holiday or a day on which banking institutions in the City are authorized by law or executive order to close; City means the City of St. Joseph,Minnesota, its successors and assigns; County means Stearns County, Minnesota; Developer means Bayou Alley Flats,LLC,its successors and assigns; Development District means the real property included in the Development Program for Development District No. 2 heretofore established; Development Program means the development program approved in connection with the Development District; Development Property means the real property described in Exhibit A attached to this Agreement; Event of Default means any of the events described in Section 4.1 hereof; Legal and Administrative Expenses means the fees and expenses incurred by the City in connection with the adoption and administration of the Tax Increment Financing Plan, the preparation of this Agreement and the issuance of the TIF Note; Note Payment Date means August 1,2017,and each February 1 and August 1 of each year thereafter to and including February 1,2030;provided,that if any such Note Payment Date should not be a Business Day,the Note Payment Date shall be the next succeeding Business Day; Phase I Project means the redevelopment of Parcel Identification Numbers (PIN) 84.53867.000 and 84.53733.0152. The Developer will construct and maintain a three story mixed use structure that will have commercial/retail space on the main floor and 10 one-bedroom and four two-bedroom traditional apartment dwelling units on the second and third level. Traditional apartment dwelling units do not include hotels, motels or extended stay lodging uses. This phase will also involve the construction of 14 garage stalls and renovation of an existing building for use as an art gallery; Phase II Project means the redevelopment of PIN 84.53876.000 and construction of a housing project consisting of four for sale condominiums units. 2 6658784v2 Prime Rate means the rate of interest from time to time publicly announced by U.S. Bank National Association in St.Paul,Minnesota,as its "prime rate"or"reference rate"or any successor rate, which rate shall change as and when that rate or successor rate changes; Project means collectively the Phase I Project and the Phase II Project; Site Improvements means the site improvements to be undertaken in connection with the Phase I Project,more particularly described on Exhibit C attached hereto; State means the State of Minnesota; Tax Increment Act means Minnesota Statutes, Sections 469.174 through 469.1794, as amended; Tax Increment District means Tax Increment Financing District No.2-3,located within the Development District, a description of which is set forth in the Tax Increment Financing Plan, which was qualified as a redevelopment district under the Tax Increment Act; Tax Increment Financing Plan means the tax increment financing plan approved for the Tax Increment District by the City Council on November 10, 2014, and any future amendments thereto; TIF Note means the Tax Increment Revenue Note (Bayou Alley Flats Project) to be executed by the City and delivered to the Developer pursuant to Article III hereof,a copy of which is attached hereto as Exhibit B; Tax Increments means 90%of the tax increments derived from the Development Property which have been received and retained by the City in accordance with the provisions of Minnesota Statutes, Section 469.177; Termination Date means the earlier of(i)February 1,2030,(ii)the date the Reimbursement Amount is paid in full, (iii) the date on which the Tax Increment District expires or is otherwise terminated,or(iv)the date this Agreement is terminated or rescinded in accordance with its terms; and Unavoidable Delays means delays,outside the control of the party claiming its occurrence, which are the direct result of strikes, other labor troubles, unusually severe or prolonged bad weather, acts of God, fire or other casualty to the Project, litigation commenced by third parties which, by injunction or other similar judicial action or by the exercise of reasonable discretion, directly results in delays, or acts of any federal, state or local governmental unit (other than the City)which directly result in delays. 3 6658784v2 ARTICLE 2 REPRESENTATIONS AND WARRANTIES Section 2.1 Representations and Warranties of the City. The City makes the following representations and warranties: (1) The City is a municipal corporation and has the power to enter into this Agreement and carry out its obligations hereunder. (2) The Tax Increment District is a "redevelopment district"within the meaning of Minnesota Statutes, Section 469.174, Subdivision 10, and was created,adopted and approved in accordance with the terms of the Tax Increment Act. (3) The development contemplated by this Agreement is in conformance with the development objectives set forth in the Development Program. (4) To finance certain costs within the Tax Increment District,the City proposes, subject to the further provisions of this Agreement,to apply Tax Increments to reimburse the Developer for a portion of the costs of acquisition of the Development Property and a portion of the costs of construction of Site Improvements incurred in connection with the Phase I Project as further provided in this Agreement. (5) The City makes no representation or warranty, either express or implied, as to the Development Property or its condition or the soil conditions thereon,or that the Development Property shall be suitable for the Developer's purposes or needs. Section 2.2 Representations and Warranties of the Developer. The Developer makes the following representations and warranties: (1) The Developer is a Minnesota limited liability company and has the power and authority to enter into this Agreement and to perform its obligations hereunder,and doing so will not violate its articles of organization,member control agreement or operating agreement,or the laws of the State and by proper action has authorized the execution and delivery of this Agreement. (2) The Developer shall cause the Project to be constructed in accordance with the terms of this Agreement,the Development Program, and all local, state and federal laws and regulations(including,but not limited to, environmental,zoning, energy conservation,building code and public health laws and regulations). (3) The construction of the Project would not be undertaken by the Developer, and in the opinion of the Developer would not be economically feasible within the reasonably foreseeable future,without the assistance and benefit to the Developer provided for in this Agreement. (4) The Developer will use its best efforts to obtain,or cause to be obtained,in a timely manner, all required permits,licenses and approvals, and will meet, in a timely manner, 4 6658784v2 all requirements of all applicable local, state, and federal laws and regulations which must be obtained or met before the Project may be lawfully constructed. (5) Neither the execution and delivery of this Agreement,the consummation of the transactions contemplated hereby,nor the fulfillment of or compliance with the terms and conditions of this Agreement is prevented, limited by or conflicts with or results in a breach of, the terms, conditions or provision of any contractual restriction, evidence of indebtedness, agreement or instrument of whatever nature to which the Developer is now a party or by which it is bound,or constitutes a default under any of the foregoing. (6) The Developer will cooperate fully with the City with respect to any litigation commenced with respect to the Project. (7) The Developer will cooperate fully with the City in resolution of any traffic, parking,trash removal or public safety problems which may arise in connection with the construction of the Project. (8) The Developer shall commence construction of the Phase I Project no later than May 1, 2015, and barring Unavoidable Delays,the Phase I Project will be substantially completed by December 31,2016. The Developer shall commence construction of the Phase II Project upon the presale of three condominium units of the Phase II Project. (9) The Developer acknowledges that Tax Increment projections contained in the Tax Increment Financing Plan are estimates only and the Developer acknowledges that it shall place no reliance on the amount of projected Tax Increments and the sufficiency of such Tax Increments to reimburse the Developer for a portion of the costs of the acquisition of the Development Property and a portion of the costs of the Site Improvements as provided in Article III. (10) The Developer will not seek a reduction in the market value as determined by the Stearns County Assessor of the Project or other facilities, if any, that it constructs on the Development Property,pursuant to the provisions of this Agreement, for so long as the TIF Note remains outstanding. 5 6658784v2 ARTICLE 3 UNDERTAKINGS BY DEVELOPER AND CITY Section 3.1 Project,Development Property and Site Improvements. (1) The parties agree that the acquisition of the Development Property and the installation of the Site Improvements is essential to the successful completion of the Project. The costs of the Development Property and the Site Improvements shall be paid by the Developer. The City shall reimburse the Developer for the lesser of$642,000 or the costs of acquisition of the Development Property and the construction of Site Improvements for the Phase I Project actually incurred and paid by the Developer(the "Reimbursement Amount"), as further provided in Section 3.3 hereof. (2) The Developer shall reimburse the City for its actual out of pocket Legal and Administrative Expenses incurred in connection with the adoption of the Tax Increment Financing Plan and the preparation of this Agreement. Section 3.2 Limitations on Undertaking of the City. Notwithstanding the provisions of Sections 3.1,the City shall have no obligation to the Developer under this Agreement to reimburse the Developer for the Reimbursement Amount,if the City, at the time or times such payment is to be made is entitled under Section 4.2 to exercise any of the remedies set forth therein as a result of an Event of Default which has not been cured. Section 3.3 Reimbursement: TIF Note. The City shall reimburse the payments made by the Developer under Section 3.1 for the Reimbursement Amount through the issuance of the City's TIF Note in substantially the form attached to this Agreement as Exhibit B, subject to the following conditions: (1) The TIF Note shall be dated,issued and delivered when the Developer shall have demonstrated in writing to the reasonable satisfaction of the City that the construction of the Site Improvements has been completed and that the Developer has incurred and paid the costs of the acquisition of the Development Property and of the construction of Site Improvements for the Phase I Project and a settlement statement or other evidence of payment of the costs of the Development Property, as described in and limited by Section 3.1 and shall have submitted paid invoices for the costs of construction of the Site Improvements and a settlement statement or other evidence of payment of the costs of the Development Property in an amount not less than the Reimbursement Amount. (2) The unpaid principal of the TIF Note shall bear simple,non-compounding interest from the date of issuance of the TIF Note,at 4.00%per annum. Interest shall be computed on the basis of a 360 day year consisting of twelve(12) 30-day months. (3) The principal amount of the TIF Note and the interest thereon shall be payable solely from the Tax Increments. (4) On each Note Payment Date and subject to the provisions of the TIF Note,the City shall pay, against the principal and interest outstanding on the TIF Note, any Tax 6 6658784v2 Increments received by the City during the preceding 6 months. All such payments shall be applied first to accrued interest and then to reduce the principal of the TIF Note. (5) The TIF Note shall be a special and limited obligation of the City and not a general obligation of the City, and only Tax Increments shall be used to pay the principal and interest on the TIF Note. If, on any TIF Note Payment Date,the Tax Increments for the payment of the accrued and unpaid interest on the TIF Note are insufficient for such purposes,the difference shall be carried forward,without interest accruing thereon,and shall be paid if and to the extent that on a future TIF Note Payment Date there are Tax Increments in excess of the amounts needed to pay the accrued interest then due on the TIF Note. (6) The City's obligation to make payments on the TIF Note on any Note Payment Date or any date thereafter shall be conditioned upon the requirements that(A)there shall not at that time be an Event of Default that has occurred and is continuing under this Agreement and (B) this Agreement shall not have been rescinded pursuant to Section 4.2. (7) The TIF Note shall be governed by and payable pursuant to the additional terms thereof, as set forth in Exhibit B. In the event of any conflict between the terms of the TIF Note and the terms of this Section 3.3,the terms of the TIF Note shall govern. The issuance of the TIF Note pursuant and subject to the terms of this Agreement, and the taking by the City of such additional actions as bond counsel for the TIF Note may require in connection therewith, are hereby authorized and approved by the City. Section 3.4 Business Subsidies Act. (1) In order to satisfy the provisions of Minnesota Statutes, Sections 116J.993 to 116J.995 (the "Business Subsidies Act"), the Developer acknowledges and agrees that the amount of the "Business Subsidy" granted to the Developer under this Agreement is $642,000 which is the Reimbursement Amount for the acquisition of the Development Property and the installation of the Site Improvements and that the Business Subsidy is needed because the Phase I Project is not sufficiently feasible for the Developer to undertake without the Business Subsidy. The Tax Increment District is an redevelopment district and the public purpose of the Business Subsidy is to encourage the demolition of substandard structures and the construction of commercial/retail facilities in the City. The Developer agrees that it will meet the following goals (the "Goals")in connection with the development of the Phase I Project. It will create at least one(1) full time jobs at an hourly wage and benefits totaling of at least$15.83 per hour within two years from the "Benefit Date",which is the earlier of the date the Developer completes or occupies the Phase I Project. (2) If the Goals are not met,the Developer agrees to repay all or a part of the Business Subsidy to the City,plus interest("Interest") set at the implicit price deflator defined in Minnesota Statutes, Section 275.70, Subdivision 2, accruing from and after the Benefit Date, compounded semiannually. If the Goals are met in part,the Developer will repay a portion of the Business Subsidy(plus Interest)determined by multiplying the Business Subsidy by a fraction, the numerator of which is the number of jobs in the Goals which were not created at the wage level set forth above and the denominator of which is one(1) (i.e. number of jobs set forth in the Goals). 7 6658784v2 (3) The Developer agrees to(i)report its progress on achieving the Goals to the City until the later of the date the Goals are met or two years from the Benefit Date, or,if the Goals are not met,until the date the Business Subsidy is repaid, (ii)include in the report the information required in Minnesota Statutes, Section 116J.994, Subdivision 7 on forms developed by the Minnesota Department of Employment and Economic Development, and(iii)send completed reports to the City. The Developer agrees to file these reports no later than March 1 of each year commencing March 1, 2016, and within 30 days after the deadline for meeting the Goals. The City agrees that if it does not receive the reports,it will mail the Developer a warning within one week of the required filing date. If within 14 days of the post marked date of the warning the reports are not made, the Developer agrees to pay to the City a penalty of$100 for each subsequent day until the report is filed up to a maximum of$1,000. (4) The Developer agrees to continue operations within the City for at least five(5) years after the Benefit Date. (5) There are no other state or local government agencies providing financial assistance for the Project other than the City and the demolition grants in the amount of$5,000 from the St. Joseph Economic Development Authority. (6) There is no parent corporation of the Developer. (7) The Developer certifies that it does not appear on the Minnesota Department of Employment and Economic Development's list of recipients that have failed to meet the terms of a business subsidy agreement. 8 6658784v2 ARTICLE 4 EVENTS OF DEFAULT Section 4.1 Events of Default Defined. The following shall be "Events of Default" under this Agreement and the term "Event of Default" shall mean whenever it is used in this Agreement any one or more of the following events: (a) Failure by the Developer to timely pay any ad valorem real property taxes assessed and special assessments or other City charges with respect to the Development Property while such property is owned by Developer. (b) Failure of the Developer to observe or perform any covenant, condition, obligation or agreement on its part to be observed or performed under this Agreement. (c) The holder of any mortgage on the Development Property or any improvements thereon, or any portion thereof, commences foreclosure proceedings as a result of any default under the applicable mortgage documents. (d) If the Developer shall (A) file any petition in bankruptcy or for any reorganization, arrangement, composition,readjustment,liquidation, dissolution, or similar relief under the United States Bankruptcy Act of 1978, as amended or under any similar federal or state law; or (B) make an assignment for the benefit of its creditors; or (C) admit in writing its inability to pay its debts generally as they become due; or (D) be adjudicated a bankrupt or insolvent; or if a petition or answer proposing the adjudication of the Developer as bankrupt or its reorganization under any present or future federal bankruptcy act or any similar federal or state law shall be filed in any court and such petition or answer shall not be discharged or denied within sixty(60)days after the filing thereof; or a receiver, liquidator or trustee of the Developer,or of the Project,or part thereof, shall be appointed in any proceeding brought against the Developer, and shall not be discharged within sixty(60)days after such appointment, or if the Developer, shall consent to or acquiesce in such appointment. Section 4.2 Remedies on Default. Whenever any Event of Default referred to in Section 4.1 occurs and is continuing,the City, as specified below,may take any one or more of the following actions after the giving of thirty(30) days'written notice to the Developer,but only if the Event of Default has not been cured within said thirty(30) days: 9 6658784v2 (a) The City may suspend its performance under this Agreement and the TIF Note until it receives assurances from the Developer,deemed adequate by the City,that the Developer will cure its default and continue its performance under this Agreement. (b) The City may cancel and rescind the Agreement and the TIF Note. (c) The City may take any action, including legal or administrative action, in law or equity,which may appear necessary or desirable to enforce performance and observance of any obligation, agreement,or covenant of the Developer under this Agreement. Section 4.3 No Remedy Exclusive. No remedy herein conferred upon or reserved to the City is intended to be exclusive of any other available remedy or remedies,but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Agreement or now or hereafter existing at law or in equity or by statute. No delay or omission to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver thereof,but any such right and power may be exercised from time to time and as often as may be deemed expedient. Section 4.4 No Implied Waiver. In the event any agreement contained in this Agreement should be breached by any party and thereafter waived by any other party, such waiver shall be limited to the particular breach so waived and shall not be deemed to waive any other concurrent,previous or subsequent breach hereunder. Section 4.5 Agreement to Pay Attorney's Fees and Expenses. Whenever any Event of Default occurs and the City shall employ attorneys or incur other expenses for the collection of payments due or to become due or for the enforcement or performance or observance of any obligation or agreement on the part of the Developer herein contained,the Developer agrees that it shall,on demand therefor,pay to the City the reasonable fees of such attorneys and such other expenses so incurred by the City. Section 4.6 Indemnification of City. (1) The Developer(a)releases the City and its governing body members, officers, agents,including the independent contractors, consultants and legal counsel, servants and employees(collectively,the "Indemnified Parties") from,(b) covenants and agrees that the Indemnified Parties shall not be liable for, and(c) agrees to indemnify and hold harmless the Indemnified Parties against, any claim, cause of action, suit or liability for loss or damage to property or any injury to or death of any person occurring at or about or resulting from any defect in the Project or on the Development Property. (2) Except for any willful misrepresentation or any willful or wanton misconduct of the Indemnified Parties,the Developer agrees to protect and defend the Indemnified Parties,now and forever, and further agrees to hold the aforesaid harmless from any claim,demand, suit, action or other proceeding whatsoever by any person or entity whatsoever arising or purportedly arising from the actions or inactions of the Developer(or if other persons acting on its behalf or under its direction or control)under this Agreement,or the transactions contemplated hereby or the acquisition, construction, installation, ownership, and operation of the Project;provided, that 10 6658784v2 this indemnification shall not apply to the warranties made or obligations undertaken by the City in this Agreement or to any actions undertaken by the City which are not contemplated by this Agreement,but shall, in any event and without regard to any fault on the part of the City, apply to any pecuniary loss or penalty(including interest thereon from the date the loss is incurred or penalty is paid by the City at a rate equal to the Prime Rate) as a result of the Project causing the Tax Increment District to not qualify or cease to qualify as a redevelopment district"under Section 469.174, Subdivision 10, of the Act and Section 469.176, Subdivision 4(j). or to violate limitations as to the use of Tax Increments as set forth in Section 469.176, Subdivision 4(j). (3) All covenants, stipulations,promises, agreements and obligations of the City contained herein shall be deemed to be the covenants, stipulations,promises, agreements and obligations of the City and not of any governing body member, officer, agent, servant or employee of the City. 11 6658784v2 ARTICLE 5 ADDITIONAL PROVISIONS Section 5.1 Restrictions on Use. Until termination of this Agreement,the Developer agrees for itself, its successors and assigns and every successor in interest to the Development Property,or any part thereof,that the Developer and such successors and assigns shall operate,or cause to be operated,the Project as a housing/retail/commercial facility and shall devote the Development Property to, and in accordance with,the uses specified in this Agreement. Section 5.2 Conflicts of Interest. No member of the governing body or other official of the City shall have any financial interest,direct or indirect,in this Agreement,the Development Property or the Project, or any contract, agreement or other transaction contemplated to occur or be undertaken thereunder or with respect thereto,nor shall any such member of the governing body or other official participate in any decision relating to the Agreement which affects his or her personal interests or the interests of any corporation, partnership or association in which he or she is directly or indirectly interested. No member, official or employee of the City shall be personally liable to the City in the event of any default or breach by the Developer or successor or on any obligations under the terms of this Agreement. Section 5.3 Titles of Articles and Sections. Any titles of the several parts, articles and sections of the Agreement are inserted for convenience of reference only and shall be disregarded in construing or interpreting any of its provisions. Section 5.4 Notices and Demands. Except as otherwise expressly provided in this Agreement, a notice,demand or other communication under this Agreement by any party to any other shall be sufficiently given or delivered if it is dispatched by registered or certified mail, postage prepaid,return receipt requested, or delivered personally, and (a) in the case of the Developer is addressed to or delivered personally to: Bayou Alley Flats, LLC Attention: Jon Petters 15 East Minnesota Street Suite 104 St. Joseph, Minnesota 56374 (b) in the case of the City is addressed to or delivered personally to the City at: City of St. Joseph,Minnesota Attention: Administrator St. Joseph City Hall 25 College Avenue North P.O. Box 668 St. Joseph,Minnesota 56374-0668 12 6658784v2 with a copy to: Briggs and Morgan, P.A. Attention: Mary Ippel W2200 First National Bank Building 332 Minnesota Street St. Paul,MN 55101 or at such other address with respect to any such party as that party may, from time to time, designate in writing and forward to the other, as provided in this Section. Section 5.5 Counterparts. This Agreement may be executed in any number of counterparts, each of which shall constitute one and the same instrument. Section 5.6 Law Governing. This Agreement will be governed and construed in accordance with the laws of the State. Section 5.7 Expiration. This Agreement shall expire on the Termination Date. Section 5.8 Provisions Surviving Rescission or Expiration. Sections 3.3,4.5 and 4.6 shall survive any rescission,termination or expiration of this Agreement with respect to or arising out of any event, occurrence or circumstance existing prior to the date thereof. Section 5.9 Assignability of Agreement. This Agreement may be assigned only with the consent of the City. The TIF Note may only be assigned pursuant to the terms of the TIF Note. 13 6658784v2 IN WITNESS WHEREOF,the City has caused this Agreement to be duly executed in its name and on its behalf the Developer has caused this Agreement to be duly executed in its name and on its behalf, on or as of the date first above written. CITY OF ST. JOSEPH,MINNESOTA By Its Mayor By Its Administrator This is a signature page to the Development Agreement by and between the City of St.Joseph and Bayou Alley Flats,LLC. S-1 6658784v2 BAYOU ALLEY FLATS, LLC By Its This is a signature page to the Development Agreement by and between the City of St.Joseph and Bayou Alley Flats, LLC. S-2 6658784v2 EXHIBIT A Description of Development Property Property located in the City of St. Joseph, Stearns County, Minnesota with the following Parcel Identification Numbers: Phase I Project 84.53867.0000 84.53733.0152 Phase II Project 84.53876.0000 A-1 6658784v2 EXHIBIT B Form of TIF Note No. R-1 $ UNITED STATES OF AMERICA STATE OF MINNESOTA COUNTY OF STEARNS CITY OF ST. JOSEPH TAX INCREMENT REVENUE NOTE (BAYOU ALLEY FLATS PROJECT) The City of St. Joseph, Minnesota(the "City"),hereby acknowledges itself to be indebted and, for value received,hereby promises to pay the amounts hereinafter described (the "Payment Amounts")to Bayou Alley Flats, LLC(the"Developer")or its registered assigns(the"Registered Owner"), but only in the manner, at the times, from the sources of revenue, and to the extent hereinafter provided. The principal amount of this Note shall equal from time to time the principal amount stated above, as reduced to the extent that such principal installments shall have been paid in whole or in part pursuant to the terms hereof;provided that the sum of the principal amount listed above shall in no event exceed $642,000 as provided in that certain Development Agreement, dated as of November 10, 2014 as the same may be amended from time to time (the "Development Agreement"), by and between the City and the Developer. The unpaid principal amount hereof shall bear interest from the date of this Note at the simple non-compounded rate of four and zero hundredths percent(4.00%)per annum. Interest shall be computed on the basis of a 360 day year consisting of twelve(12) 30-day months. The amounts due under this Note shall be payable on August 1,2017,and on each February 1 and August 1 thereafter to and including February 1,2030,or,if the first should not be a Business Day(as defined in the Development Agreement),the next succeeding Business Day(the"Payment Dates"). On each Payment Date the City shall pay by check or draft mailed to the person that was the Registered Owner of this Note at the close of the last business day of the City preceding such Payment Date an amount equal to the sum of the Tax Increments(hereinafter defined)received by the City during the six month period preceding such Payment Date. All payments made by the City under this Note shall first be applied to accrued interest and then to principal. The Payment Amounts due hereon shall be payable solely from 90%of tax increments(the "Tax Increments") from the Development Property (as defined in the Development Agreement) within the City's Tax Increment Financing District No. 2-3 (the "Tax Increment District") within its Development District No. 2 which are paid to the City and which the City is entitled to retain pursuant to the provisions of Minnesota Statutes,Sections 469.174 through 469.1794,as the same may be amended or supplemented from time to time(the "Tax Increment Act"). This Note shall terminate and be of no further force and effect following the last Payment Date defined above,on B-1 6658784v2 any date upon which the City shall have terminated the Development Agreement under Section 4.2(b)thereof or the Developer shall have terminated the Development Agreement under Article V thereof, on the date the Tax Increment District is terminated, or on the date that all principal and interest payable hereunder shall have been paid in full,whichever occurs earliest. The Tax Increment District includes properties other than the Development Property and Stearns County remits Tax Increment to the City on the basis of the Captured Tax Capacity of the entire Tax Increment District. For purposes of this Tax Increment Revenue Note, the City will determine Tax Increment generated from the Development Property and improvements thereon in its sole discretion. The City makes no representation or covenant,express or implied,that the Tax Increments will be sufficient to pay,in whole or in part,the amounts which are or may become due and payable hereunder. The City's payment obligations hereunder shall be further conditioned on the fact that no Event of Default under the Development Agreement shall have occurred and be continuing at the time payment is otherwise due hereunder,but such unpaid amounts shall become payable if said Event of Default shall thereafter have been cured; and, further,if pursuant to the occurrence of an Event of Default under the Development Agreement the City elects to cancel and rescind the Development Agreement, the City shall have no further debt or obligation under this Note whatsoever. Reference is hereby made to all of the provisions of the Development Agreement, including without limitation Section 3.3 thereof,for a fuller statement of the rights and obligations of the City to pay the principal of this Note, and said provisions are hereby incorporated into this Note as though set out in full herein. This Note is a special, limited revenue obligation and not a general obligation of the City and is payable by the City only from the sources and subject to the qualifications stated or referenced herein. This Note is not a general obligation of the City and neither the full faith and credit nor the taxing powers of the City are pledged to the payment of the principal of this Note and no property or other asset of the City, save and except the above-referenced Tax Increments, is or shall be a source of payment of the City's obligations hereunder. This Note is issued by the City in aid of financing a project pursuant to and in full conformity with the Constitution and laws of the State of Minnesota,including the Tax Increment Act. This Note may be assigned only with the consent of the City which shall not be reasonably withheld. In order to assign the Note, the assignee shall surrender the same to the City either in exchange for a new fully registered note or for transfer of this Note on the registration records for the Note maintained by the City. Each permitted assignee shall take this Note subject to the foregoing conditions and subject to all provisions stated or referenced herein. IT IS HEREBY CERTIFIED AND RECITED that all acts,conditions,and things required by the Constitution and laws of the State of Minnesota to be done, to have happened, and to be performed precedent to and in the issuance of this Note have been done,have happened, and have been performed in regular and due form,time, and manner as required by law; and that this Note, B-2 6658784v2 together with all other indebtedness of the City outstanding on the date hereof and on the date of its actual issuance and delivery, does not cause the indebtedness of the City to exceed any constitutional or statutory limitation thereon. IN WITNESS WHEREOF,City of St. Joseph,Minnesota,by its City Council,has caused this Note to be executed by the manual signatures of its Mayor and Administrator and has caused this Note to be dated as of Administrator Mayor DO NOT EXECUTE UNTIL PAID INVOICES FOR LAND ACQUISITION AND SITE IMPROVEMENTS ARE GIVEN TO THE CITY-REFER TO SECTION 3.3(1). B-3 6658784v2 CERTIFICATION OF REGISTRATION It is hereby certified that the foregoing Note was registered in the name of Bayou Alley Flats, LLC, and that, at the request of the Registered Owner of this Note,the undersigned has this day registered the Note in the name of such Registered Owner, as indicated in the registration blank below,on the books kept by the undersigned for such purposes. NAME AND ADDRESS OF DATE OF SIGNATURE OF CITY REGISTERED OWNER REGISTRATION ADMINISTRATOR Bayou Alley Flats, LLC 15 East Minnesota Street Suite 104 St. Joseph,Minnesota 56374 B-4 6658784v2 EXHIBIT C Site Improvements Landscaping, including irrigation Grading/earthwork Survey Environmental Testing Soil Borings Site Preparation Onsite Utilities Storm Water/Ponding Outdoor Lighting Onsite Road, Curb,Gutter,Driveway, Sidewalk and Streetscape Improvements Parking C-1 6658784v2 ATTACHMENT 6 : CITY COUNCIL RESOLUTION THIS PAGE INTENTIONALLY BLANK EXTRACT OF MINUTES OF A MEETING OF THE CITY COUNCIL OF THE CITY OF ST.JOSEPH, MINNESOTA HELD: November 10, 2014 Pursuant to due call and notice thereof, a regular meeting of the City Council of the City of St. Joseph, Stearns County, Minnesota, was duly called and held on the 10th day of November, 2014, at 6:00 p.m. The following members of the Council were present: and the following were absent: Member introduced the following resolution and moved its adoption: RESOLUTION# APPROVING THE ESTABLISHMENT OF REDEVELOPMENT TAX INCREMENT FINANCING DISTRICT NO 2-3 WITHIN DEVELOPMENT DISTRICT NO. 2, THE PROPOSED ADOPTION OF TAX INCRMENT FINANCING PLAN RELATING THERETO, MODIFICATION OF TAX INCREMENT FINANCING DISTRICT NO. 2-1 TO REMOVE PARCELS AND CONSIDERATION OF A BUSINESS SUBSIDY FOR THE DEVELOPERS OF THE BAYOU BLUES&ALLEY FLATS PROJECT WHEREAS: A It has been proposed that the City of St. Joseph, Minnesota(the"City"),establish Tax Increment Financing District No. 2-3 and adopt a Tax Increment Financing Plan relating thereto, and the modification of Tax Increment Financing District No. 2-1 to remove parcels that will be included in the proposed Tax Increment Financing District No. 2-3, all under the provisions of Minnesota Statutes, Sections 469.124 to 469.134 and 469.174 to 469.1799 (collectively, the"Act"); and B. The City of St. Joseph has investigated the facts and has caused to be prepared the a tax increment financing plan for Tax Increment Financing District No. 2-3; and C. The City has performed all actions required by law to be performed prior to the the creation of Tax Increment Financing District No. 2-3 and the adoption of the tax increment financing plan relating thereto, including, but not limited to, notification of Stearns County and School District No. 742, having taxing jurisdiction over the property to be included in Tax Increment Financing District No. 2-3, and the holding of a public hearing upon published notice as required by law. NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of St. Joseph as follows: 1. Tax Increment Financing Plan. The Tax Increment Financing Plan is adopted as the tax increment financing plan for Tax Increment Financing District No. 2-3, and the City Council makes the following findings; (a) Tax Increment Financing District No. 2-3 is a redevelopment district as defined in Minnesota Statutes, Section 469.174, Subd. 10; Criteria for this type of district is described in Section 1.5 of the Tax Increment Financing Plan. One of the areas has been removed and the remaining area consists of four parcels. One of the four parcels do not meet the 15%improved rule but is required to assemble a site of a sufficient size to carry out the proposed development as provided for in Minnesota Statues 469.176 Subd.4j. This parcel contains a substandard structure but is not 15%improved. One of the parcels has no structure but does meet the 15% improved criteria. The remaining two parcels are considered improved and contain structures that have been found to be substandard. (b) The proposed development, in the opinion of the City Council, would not occur solely through private investment within the reasonably foreseeable future and that the increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in the market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of Tax Increment Financing District No. 2-3 permitted by the Tax Increment Financing Plan. The developer(s)have indicated in their applications and verbally,that were it not for the use of Tax Increment Financing assistance they would not be able to move forward with their project. The use of increment is necessary to cover the extraordinary costs associated with redevelopment versus bare ground development, but will also afford the development to contain leasing and rental rates in the early years that will serve to market the development and enhance the economic viability of the project for the developer as well as the community. A comparative analysis of estimated market values both with and without establishment of the TIF District and the use of tax increments has been performed as described above. Such analysis is included as Exhibit 5, and indicates that: 1. The increase in estimated market value of the proposed developments is$4,214,100; and 2. The present value of expected tax increments collected over the maximum duration of the TIF District is$1,206,246;and 3. The expected increased estimated market value of the site without the use of tax increment is$500,000. The Tax Increment Financing Plan for Tax Increment Financing District No. 2-3 conforms to the general plan for development or redevelopment of the City of St. Joseph as a whole. The reasons and facts supporting this finding are that the proposed development and plan is consistent with the planning efforts, zoning ordinances and efforts of the City of St. Joseph to promote development within the City. (c) The Tax Increment Financing Plan will afford maximum opportunity, consistent with the sound needs of the City of St.Joseph as a whole,for the development or redevelopment of Tax Increment Financing District No. 2-3 by private enterprise. The reasons and facts supporting this finding are The City of St. Joseph and the St. Joseph Economic Development Authority have worked diligently to promote redevelopment efforts in the downtown and believe that projects contemplated in this TIF District will afford maximum opportunity consistent with the needs of the municipality as a whole. 3. Public Purpose. The adoption of the Tax Increment Financing Plan conforms in all respects to the requirements of the Act and will help fulfill a need to develop an area of the City which is already built up to provide employment opportunities to improve the tax base,and to improve the general economy of the State and thereby serves a public purpose. 4. Authorization of Interfund Loan. The City hereby authorizes internal funding in a principal amount equal to all Project costs listed in the TIF Budget. Funds will be provided from the General Fund, repaid over the term of the TIF District, and include interest at a fixed rate of 4.0%. (This interest rate is the greater of the rates specified under Minnesota Statutes 270C.40 and 549.09.) 5. Certification. The Auditor of Stearns County is requested to certify the original net tax capacity of Tax Increment Financing District No. 2-3 as described in the Tax Increment Financing Plan, and to certify in each year thereafter the amount by which the original net tax capacity has increased or decreased in accordance with the Act; and the City Clerk is authorized and directed to forthwith transmit this request to the County Auditor in such form and content as the Auditor may specify, together with a list of all properties within Tax Increment District No. 2-3 for which building permits have been issued during the 18 months immediately preceding the adoption of this Resolution. 6. Filing. The City Clerk is further authorized and directed to file a copy of the Tax Increment Financing Plan with the Commissioner of Revenue and the Office of the State Auditor. The motion for the adoption of the foregoing resolution was duly seconded by member and upon vote being taken thereon, the following voted in favor thereof: and the following voted against the same: Whereupon said resolution was declared duly passed and adopted. STATE OF MINNESOTA ) COUNTY OF STEARNS )SS CITY OF ST.JOSEPH ) I, the undersigned, being the duly qualified and acting City Clerk of the City of St.Joseph, Minnesota, DO HEREBY CERTIFY that I have compared the attached and foregoing extract of minutes with the original thereof on file in my office, and that the same is a full, true and complete transcript of the minutes of a meeting of the City Council of said City, duly called and held on the date therein indicated, insofar as such minutes relate to the e establishment Tax Increment Financing District No. 2-3 in the City. WITNESS my hand this 10th day of November, 2014 Judy Weyrens, City Administrator