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HomeMy WebLinkAbout2012-09-05 PACKET 06.A.REQUEST OF CITY COUNCIL ACTION COUNCIL AGENDA MEETING ITEM # DATE 09/05/12 m PREPARED BY Finance Robin Roland ORIGINATING DEPARTMENT DEPARTMENT HEAD * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * COUNCIL ACTION REQUEST Public Hearing: Consider the proposed modification to the Development program for Development District number 1 and the proposed Modification to the Tax Increment Financing plan for TIF district 1 -3 STAFF RECOMMENDATION Adopt the resolution approving the proposed Modification to the Development Program for Development District number 1 and the proposed Modification to the Tax Increment Financing Plan for the TIF District 1 -3 BUDGET IMPLICATION N/A BUDGETED AMOUNT ADVISORY COMMISSION ACTION DATE REVIEWED ® PLANNING 08/27/12 ❑ ❑ PUBLIC SAFETY ❑ ❑ PUBLIC WORKS ❑ ❑ PARKS AND RECREATION ❑ ❑ HUMAN SERVICES /RIGHTS ❑ DEV. AUTHORITY 08/14/12 Z ECONOMIC SUPPORTING DOCUMENTS ® MEMO /LETTER: ® RESOLUTION: ❑ ORDINANCE: ❑ ENGINEERING RECOMMENDATION: N/A ACTUAL AMOUNT APPROVED DENIED ® ❑ ❑ ❑ El El El ❑ LEGAL RECOMMENDATION: ® OTHER: Modification to the Development Program document 7 ADMINISTRATORS COMMENTS �° City Administrator Date * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * H: \Council items \City Council Action Form.doc City of Cottage Grove Finance Department em TO: Honorable Mayor and City Council Ryan Schroeder, City Administrator FROM: Robin Roland, Finance & Community Development Director DATE: August 31, 2012 SUBJECT: Public Hearing: Consider the proposed Modification to the Development Program for Development District No. 1 and the proposed Modification to the Tax Increment Financing plan for the Tax Increment Financing District 1 -3 Introduction/Discussion Tax Increment Financing district 1 -3 will expire at December 31, 2013. In order to maximize the City's ability to use the tax increment which exists from the district, we need to modify the district's budget. This modification will allow the remaining increment to be collected for the remaining life of the district. A budget modification however, requires a public hearing. The TIF plan, with proposed modifications, is included with this item. The EDA reviewed the proposed modification/TIF plan at their August 14, 2012 meeting and approved it by resolution. The Planning Commission reviewed the proposed modification/TIF plan at their August 27, 2012 meeting and approved it by resolution. Requested Action Adopt the resolution approving the proposed Modification to the Development Program Development District No. 1 and the proposed Modification of the Tax Increment Financing Plan for Tax increment Financing District No. 1 -3. As pf August 29 2012 Draft for Public Hcaring Modification to the Development Program for Development District No. 1 Modification to the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3 (redevelopment district) City of Cottage Grove Washington County State of Minnesota Adopted: Modification No. 1: Modification No. 2: December 4, 1985 April 18, 2001 September 5, 2012 r �ilir M Prepared by: EHLERS & ASSOCIATES, INC. 3060 Centre Pointe Drive, Roseville, Minnesota 55113 -1105 651- 697 -8500 fax 651 - 697 -8555 www.ehlers- inc.com TABLE OF CONTENTS (for reference purposes only) Section I- Modification to the Development Program for Development District No. 1 Foreword................. ................................ ..................... 1 -1 Findings.............. ......................................................... 1 -1 Description of the Development District ............... ............................... 1 -I Section 2 - Modification to the TIE Plan for Tax Increment Financing District No. 1 -3 Introduction.............................................. ...................... 2 -1 Findings................. ...................................................... 2 -1 Use of Tax Increment ................... ......................................... 2 -2 Estimate of Costs ......... ....................................................... 2 -2 Sources of Revenue ............... ...................... ......................... 2 -4 Duration of the District ............................ ............................... 2 -6 Estimated Impact on Other Taxing Districts ............ ............................... 2 -6 Assessed Value of Parcel in Tax Increment Financing District No. 1 -3 ...................... 2 -7 EXHIBIT A BOUNDARY MAP OF DEVELOPMENT DISTRICT NO. I AND TAX INCREMENT FINANCING DISTRICT NO. 1 -3 ............................... Exhibit A EXHIBIT B SUMMARY OF BUDGET PRIOR BUDGET MODIFICATION FOR TAX INCREMENT FINANCING DISTRICT NO. I -3 . ............................... Exhibit B Section I- Modification to the Development Program for Development District No. 1 Foreword The following text represents a modification to the Development Program for Development District No. 1 and a modification to the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3. The modification to the Tax Increment Financing Plan represent a continuation of the goals and objectives set forth in the Development Plan for Development District No. I and the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3. (AS MODIFIED SEPTEMBER 5,20-12) The following modification is intended to clarify the term of TIF District 1 -3 to reflect the actual first receipt of increment, to modify the budget to reflect actual increment received to date and expected through the term of the District and bring the plan into conformance with current OSA standards. The original and modified Development Program for Development District No.l set forth the applicable findings for the establishment and modification of Development District No. 1. The current modification does not require that the City Council adopt new findings, however, the City Council confirms all previous findings establishing and modifying Development District No. I. Description of the Development District The boundaries of the Development District No. 1 are not changing from the description in the modification of August 18, 2001 for Development District No. 1. 1 -1 Section 2 - Modification to theTax Increment Financing Plan for Tax Increment Financing District No. 1 -3 Introduction The following text represents a modification to the Tax Increment Financing Plan for Tax Increment Financing Districts No. 1 -3. The modification to the Tax Increment Financing Plan represents a continuation of the goals and objectives set forth in the Redevelopment Plan for Redevelopment Project and Development District No. l and the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3. The purchase of land was financed through tax increments to facilitate the redevelopment of an 87 acres site that was previously owned by Whirlpool. The City purchased the site to ensure that the vacant building was reused for private enterprise. Up North Plastics purchased the site and constructed a manufacturing plant. The development began in 1986 and was completed in 1987. The first tax increment was received in 1986. In 1991 the increment was reduced due to a court proceeding. The original plan for Tax Increment District No. 1 -3 is being modified to clarify the budget and to comply with the current requirements of the Office of the State Auditor. The amount of estimated tax increment for the modification is not changing, therefore, there are no additional fiscal implications to the taxing jurisdictions. The budget is being modified to explicitly authorize transfer amounts for the project area expenses, and may be interpreted as increasing, requiring a public hearing. Generally, the substantive changes in Tax Increment Financing District No. 1 -3 include: 1. To expand the budget for Tax Increment Financing DistrictNo. 1-3 to include interest earnings, inter-fund loans and inter -fund transfers as tax increment funds; 2. To clarify budgets for previous expenditures; C. To increase the authorization of bonded indebtedness; d. To explicitly authorize refunding of bonds; 5. To clarify duration; and 6. To clarify the amount of transfers of tax increments. The following modifications are intended to serve as additions to the original tax increment financing plan for Tax Increment Financing District No. 1 -3 according to the content below and are not contemplated to replace any sections unless specified. A copy of the full tax increment financing plan for Tax Increment Financing District No. 1 -3 is on file with the City Administrator of the City of Cottage Grove. (AS MODIFIED SEPTEMBER 5, 2012) The TIF Plan For TIF District No. 1-3 is being modified to clarify the term of the TIF District to reflect the actual first receipt of increment, to modify the budget to reflect actual increment received to date and expected through the term of the District, approve expenditures for construction of 97' Street, and bring the plan into conformance with current OSA standards. Findings The original and modified Development Plan Development District No. 1 set forth the applicable findings for the establishment and modification of Tax lnerement Financing District No. 1 -3. The current modification does not require that the City Council adopt new findings, however, the City Council confirms all previous findings establishing and modifying Tax hlcrement Financing District No. 1 -3. City of Cottage Grove Modification to the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3 Zi Use of Tax Increment Pursuant to Section 273.75, sub. 4, of the Tax Increment Act, all revenues derived from the Tax Increment District shall be used in accordance with the tax increment financing plan. The revenues shall be used for the following purposes: A. to pay the principal of and interest on bonds used to finance a project; B. to finance or otherwise pay the capital and administration costs of the Development District pursuant to the Development District Act; C. to accumulate and maintain a reserve in a special development account for the payment of the principal of and interest on bonds used to finance a project as allowed in Minnesota Statutes Chapters 462C and 474; D. to pay for project costs as identified in the budget; and E. to finance or otherwise pay for other purposes as provided in Section 276.75, Subd. 4, of the Tax Increment Act. (As Modified April 18, 2001) This section authorizes the use of increments from Tax Increment District No. 1 -3 to be used for costs authorized and incurred in Development District No. 1 or any costs authorized and incurred in other Tax hrcrement District located within Development District No. 1. These revenues shall not be used to circumvent any levy limits. (AS MODIFIED SEPTEMBER S, 2012) This section authorizes the use of increments from Tax Increment District No. 1 -3 to be used for costs authorized and incurred in Development District No. 1 or any costs authorized and incurred in other Tax Increment Districts located within Development District No. 1. At this time it is anticipated that the funds not needed to satisfy existing obligations of TIT District No. 1 -3 will be utilized to complete construction of 97" Street. Estimate of Costs (As ModifaedApril18, 2001) The following is an estimate of public costs including all modifications to the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3. A modified estimated cost breakdown of costs associated with financing Tax Increment Financing District No. 1 -3 is as follows: City of Cottage Grove Modification to the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3 2 -2 Uses December 4, Total of April 18, Totals of 1985 Modifications 2001 including Funds Original (See Exhibit Modification the April 18, Budget III -A for 2001 $364,000 detail) Modification Land Acquisition $300,000 $300,000 $5,000 $305,000 Site Improvements $0 $0 $195,900 $195,900 Bond interest payments $364,900 $364,000 $0 $364,000 Loan interest payments $286,000 $286,000 Bond Discount $7,600 $7,600 $0 $7,600 Development district public improvements $0 $651,000 ($563,000) $88,000 Administration costs $22,000 21000 $9U00 $120.000 Total Cost $694,500 $1,344,600 $21,900 $1,366,500 Bond principal payments $400,000 $400,000 $950,000 $1,350,000 Loan principal payments $1,350,000 $1,350,000 Refunding bond principal payments $1,350,000 $1,350,000 Transfers $1,350,000 $1,350,000 It is the intention of the City to use increments in excess of what is needed for debt service herein and to pay towards any other project expenses within Development District No. 1, including shortfalls of other Tax Increment Districts. (AS MODIFIED SEPTEMBER 5, 2012) The total uses of funds has been revised to reflect the actual increment received to date and expected to be received through the term of the District. In addition, the City and EDA have determined that it will be necessary to provide assistance to the project(s) for certain District and Development District No. 1 costs. Currently under consideration for use of funds outside of the District but within Development District No. 1 is the construction of 97" Street. The revised cumulative uses of tax increment funds is summarized in the table below: City of Cottage Grove Modification to the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3 2 -3 USES OF TAX INCREMENT FUNDS TOTAL Land /Building Acquisition $700,000 Site Improvements /Preparation $390,000 Other Qualifying Improvements $600,000 Administrative Costs (up to 10 %) $210,000 PROJECT COST TOTAL $1,900,000 Interest $900,000 PROJECT AND INTEREST COSTS TOTAL $2,800,000 The total project cost, including financing costs (interest) listed in the table above does not exceed the total projected tax increments for the District as shown in the chart above. Estimated capital and administrative costs listed above are subject to change among categories by modification of the TIT Plan without hearings and notices as required for approval of the initial TIE Plan, so long as the total capital and administrative costs combined do not exceed the total listed above. Further, the EDA may spend up to 25 percent of the tax increments from the District for activities (described in the table above) located outside the boundaries of the District but within the boundaries of the Project (including administrative costs, which are considered to be spent outside the District), subject to all other terms and conditions of this TIF Plan. Sources of Revenue Costs outlined in the Estimate of Costs (Subsection G) will be financed through the annual collection tax increments. See Cash Flow Analysis in Subsection W for more detail on tax increment assumptions, as well as Subsection N - Estimated Captured Assessed Values. (As Modified April 18, 2001) Costs outlined in the Estimate of Costs (Subsection G) have been and will continue to be financed primarily through the annual collection of tax increments, general obligation bonds, interest on invested funds, inter - fund loans and transfers, and other City revenues. The City reserves the right to use other sources of revenue legally applicable to the Modification to the Redevelopment Plan and the Plan, including, but not limited to, special assessments, general property taxes, state aid for road maintenance and construction, proceeds from the sale of land, loans from City funds, other contributions from the developer and investment income, to pay for the estimated public costs. The City reserves the right to incur bonded indebtedness or other indebtedness as a result of the Plan. Additional indebtedness may be required to finance other authorized activities. The total principal amount of bonded indebtedness or other indebtedness related to the use of tax increment financing will not exceed $1,345,500 without a modification to the Plan pursuant to applicable statutory requirements. The City reserves the right to refund any bonds of the $1,345,500 to the extent allowed by law without additional modifications to this Plan. This provision does not obligate the City to incur debt. The City will issue bonds or incur other debt only upon the determination that such action is in the best interest of the City. The City may also finance the ac- City of Cottage Grove Modification to the Tax Increment Financing Plan for Tax Increment Financing District No. I -3 2 -4 tivities to be undertaken pursuant to the Plan through loans from funds of the City to reimburse the developer on a "pay -as- you -go" basis for eligible activities paid for by the developer. will be financed through the annual collection tax increments, general obligation bonds, interest on invested funds, inter -fund loans and transfers, and other City revenues. See Cash Flow Analysis in Subsection W, of previous plans, for more detail on tax increment assumptions, as well as Subsection N - Estimated Captured Assessed Values. The estimated sources of funds for District No. 1 -3 are contained in the table below. Sources December 4, Total of April 18, Totals of 1985 Modifications 2001 including Funds Original (See Exhibit Modification the April 18, Budget III -A for 2001 detail) Modification Tax Increments $1,345,500 $1,345,500 $0 $1,345,500 Interest on invested funds $0 $0 $21.000 $21.000 Total Revenues $1,345,500 $1,345,500 $21,000 $1,366,500 Bond proceeds $400,000 $400,000 $950,000 $1,350,000 Loans $1,350,000 $1,350,000 Refunding bond proceeds $1,350,000 $1,350,000 Transfers $0 $0 $1,350,000 $1,350,000 (AS MODIFIED SEPTEMBER 5, 2012) The costs outlined in the Uses of Funds will be financed primarily through the annual collection of tax increments. The EDA or City reserves the right to incur bonds or other indebtedness as a result of the TIE Plan. This provision does not obligate the EDA or City to incur debt. The EDA or City will issue bonds or incur other debt only upon the determination that such action is in the best interest of the City. The total estimated tax increment revenues for the District are shown in the table below: SOURCES OF FUNDS TOTAL Tax Increment $2,500,000 Interest $300.000 TOTAL $2,800,000 The EDA or City may issue bonds (as defined in the TIF Act) secured in whole or in part with tax increments from the District in a maximum principal amount of $1,900,000. Such bonds may be in the from of pay -as -you go notes, revenue bonds or notes, general obligation bonds, or interfund loans. This estimate of total bonded indebtedness is a cumulative statement of authority under this TIF Plan as of the date of this modification. City of Cottage Grove Modification to the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3 2 -5 Duration of the District Pursuant to Section 273.75, subd. 1, of the Tax Increment Financing Act, the duration of the Taxi Increment District within Development District No. 1 of the city will be twenty -five (25) years from the date of the receipt by the City of tax increments. The date of receipt by the City of the first tax increment was 1986. Thus it is estimated that the Tax Increment District, including any modifications for subsequent phases or other changes, will terminate on December 31, 2011. (AS MODIFIED SEPTEMBER 5, 2012) Pursuant to M.S., Section 469.175, Solid. 1, and Section 469.176, Subd. 1, the duration of the District must be indicated within the TIF Plan. Pursuant to M.S., Section 469.176, Solid. lb, the duration of the District will be 25 years after receipt of the first increment by the City (a total of 26 years of tax increment). The date of receipt by the City of the first tax increment was July, 1988. Thus, it is estimated that the District, including any modifications of the TIF Plan for subsequent phases or other changes, would terminate after December 31, 2013, or when the TIF Plan is satisfied. The City or EDA reserves the right to decertify the District prior to the legally required date. Estimated Impact on Other Taxing Districts (AS MODIFIED SEPTEMBER 5, 2012) IMPACT ON TAX BASE City of Cottage Grove Modification to the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3 2 -6 2011 /Pay 2012 Estimated Captured Total Net Tax Capacity (CTC) Percent of CTC Tax Capacity Upon Completion to Entitv Total Washington County 243,887,750 108,334 0.0444% City of Cottage Grove 24,496,075 108,334 0.4423% ISD 833 79,317,956 108,334 0.1366% IMPACT ON TAX RATES Pay 2012 Percent Potential Extension Rates of Total CTC Taxes Washington County 0.319390 27.43% 108,334 34,601 City of Cottage Grove 0.414459 35.60% 108,334 44,900 ISD 833 0.378943 32.55% 108,334 41,052 Other 0.051387 4.41% 1.08,334 5 Total 1.164178 100.00% 126,120 City of Cottage Grove Modification to the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3 2 -6 Assessed Value of Parcel in Tax Increment Financing District No. 1 -3 The boundaries of the Tax Increment Financing Plan for Tax Increment Financing District No. 1 -3 are not changing from the description in the original plan of December A. 1985 for Tax Increment Financing District No. 1 -3. A copy of the map showing the boundaries of Tax Increment District No. 1 -3 within Development District No. 1 can be found in Exhibit B. City of Cottage Grove Modification to the Tax Increment financing Plan for Tax Increment Financing District No. 1 -3 2 -7 EXHIBIT B SUMMARY OF BUDGET PRIOR BUDGET MODIFICATION FOR TAX INCREMENT FINANCING DISTRICT NO. 1 -3 1 -3 Up North Plastics Original Budget Modification of Total 1985 Redevelopment 12104/85 03116189 Modifications Sources of Funds Tax Increment 1,345,500 1,345,500 Interest 0 Bond Proceeds 400,000 400,000 Loan Proceeds (City) 0 Real Estate Sales 0 Other Revenues - Inc! TIF 0 Other Revenues 0 Interest on Contract for Deed 0 0 Total Revenues 1,745,500 0 1,745,500 Transfers Grand Total Sources 1,745,500 0 1,745,500 Uses of Funds Land /building acquisition 300,000 300,000 Site improvements /prep costs 0 Public Utilties 0 Parking 0 Street & Sidewalks 0 Bond Principal 400,000 400,000 Bond Interest 364,900 364,900 Loan Principal 0 Loan Interest 0 Admin 22,000 22,000 Bond Issuance Costs (discount) 7,600 7,600 Development District Costs 651,000 651,000 Refund TI 0 Refund Bond Escrow 0 Total Project Costs 1,094,500 651,000 1,745,500 Transfes 0 Grand Total Uses 1,094,500 651,000 1,745,500 District Balance /(Deficit) 651,000 (651,0001 0 City of Cottage Grove Modification to the Tax Increment Financing Plan for Tax Increment Financing District No. I -3 Exhibit B CITY OF COTTAGE GROVE WASHINGTON COUNTY STATE OF MINNESOTA Council member introduced the following resolution and moved its adoption: RESOLUTION NO. RESOLUTION ADOPTING A MODIFICATION TO THE DEVELOPMENT PROGRAM FOR DEVELOPMENT DISTRICT NO. 1 AND A MODIFICATION TO THE TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING DISTRICT NO. 1 -3. BE IT RESOLVED by the City Council ( "Council ") of the City of Cottage Grove, Minnesota ( "City "), as follows: Section 1. Recitals 1.01. The Board of Commissioners ( "Board ") of the Cottage Grove Economic Development Authority ( "EDA ") has heretofore established Development District No. 1 (the "Project Area ") and adopted a Development Program therefor. It has been proposed by the EDA and the City that the City adopt a Modification to the Development Program (the "Development Program Modification ") for the Project Area and Modifications to the Tax Increment Financing Plan (the "TIF Plan ") for Tax Increment Financing District No. 1 -3 (the "TIF District ") which are referred to collectively herein as the "Modifications ", all pursuant to and in conformity with applicable law, including Minnesota Statutes, Sections 469.090 to 469.1082 and Sections 469.174 to 469.1799, all inclusive, as amended, (the "Act ") all as reflected in the Modifications, and presented for the Council's consideration. 1.02. The EDA and City have investigated the facts relating to the Modifications and have caused the Modifications to be prepared. 1.03. The EDA and City have performed all actions required by law to be performed prior to the adoption and approval of the proposed Modifications, including, but not limited to, notification of Washington County and Independent School District No. 833, having taxing jurisdiction over the property in the TIF Districts, approval of the Modifications by the EDA on August 14, 2012, and the holding of a public hearing upon published notice as required by law. 1.04. The City and EDA are not modifying the boundaries of the Project Area or the TIF District. 1.05. The City and EDA are not extending the duration of the TIF District. Section 2. Findings for the Development Program Modification 2.01. The Council hereby finds that: (a) the land within the Project Area would not be available for development or redevelopment without the financial aid to be sought under the Development Program Modification; (b) the Development Program Modification will afford maximum opportunity, consistent with the needs of the City as a whole, for the development of the Project Area by private enterprise; and (c) the Development Program Modification conforms to the general plan for the development of the City as a whole. 2.02. These findings are based on the facts and conditions described in the Development Program Modification, which is incorporated herein by reference. Section 3. Findings for the Modifications to the TIF Plan 3.01 The Council hereby reaffirms the original findings for the TIF District, namely that when it was established, it was established as a "redevelopment district ". 3.02 The modifications to the TIF Plan are being completed to clarify the budgets of the TIF District and to give budgetary and legal authority to the City and EDA to modify the budget and to clarify the duration of the TIF district. The City and EDA are not modifying the boundaries or extending the term of the TIF District. 3.03 The modifications to the TIF Plan conform to the general plan for development or redevelopment of the City as a whole. The fact supporting this finding is that the modifications to the TIF Plan will generally complement and serve to implement policies adopted in the City's comprehensive plan. The TIF Modification was reviewed and commented upon by the City's Planning Commission on August 27, 2012, and was approved by the Commission on that same date. 3.04 The modifications to the TIF Plan will afford maximum opportunity, consistent with the sound needs of the City as a whole, for the development or redevelopment of the Project Area by private enterprise. The facts supporting this finding are that the modifications to the TIF Plan will continue the redevelopment by private enterprise that has been stimulated under the original plan for the TIF District. 3.05 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 after subtracting the present value of the projected tax increments for the maximum duration of the district permitted by the TIT Plan Modification. 3.06 The Council further finds the future redevelopment, in the opinion of the City, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future and therefore the use of tax increment financing is deemed necessary. Section 4. Public Purpose 4.01. The adoption of the Modifications conform in all respects to the requirements of the Act and will help fulfill a need to redevelop an area of the State which is already built up, to provide employment opportunities, to provide housing opportunities, to improve the tax base and to improve the general economy of the State and thereby serves a public purpose. Section 5. Approval and Adoption of the Modifications 5.01. The Modifications, as presented to the Council on this date, are hereby approved, ratified, adopted and shall be placed on file in the office of City Administrator. 5.02. The staff, the City's advisors and legal counsel are authorized and directed to proceed with the implementation of the Modifications and for this purpose to negotiate, draft, prepare and present to this Council for its consideration all further Modifications, resolutions, documents and contracts necessary for this purpose. Approval of the Modifications does not constitute approval of any project or a Development Agreement with any developer. 5.03. The City Administrator is authorized and directed to forward a copy of the Modifications to the Commissioner of the Minnesota Department of Revenue and the Office of the State Auditor pursuant to M.S., Section 469.175, Subd. 4a. 5.04. The City Administrator is further authorized and directed to file a copy of the Modifications with Washington County Auditor. The motion for the adoption of the foregoing resolution was duly seconded by Council member and upon a vote being taken thereon, the following voted in favor thereof: and the following voted against the same: Dated: September 5, 2012 Myron Bailey, Mayor ATTEST: Ryan Schroeder, City Administrator (Seal)