HomeMy WebLinkAbout4.4 Issuance of Taxable Increment Revenue Note - Series 2019A (Modern Automotive Performance Project TIF 1-18)
TO: Economic Development Authority
FROM: Matt Wolf, Economic Development Specialist
DATE: May 9, 2019
RE: Issuance of Taxable Increment Revenue Note – Series 2019A (Modern
Automotive Performance Project TIF 1-18)
Background
Modern Automotive Performance (MAP), located at 9800 Hemingway Avenue, which
operates a 20,000 square foot facility and employed 45 people. MAP is an automotive
aftermarket distributer, which manufactures, remanufactures, and distributes vehicle
parts and accessories after the vehicle has been sold through a dealership. MAP in
2017 began looking for sites to expand their operations.
MAP was transparent that they were searching throughout the Midwest for a list of
interested communities and the associated options with sites (land/facility, incentives,
why their company would be a good fit). MAP in the end decided to expand at their current
facility with a 25,000 square foot expansion that would add 21 new full-time jobs over
three years after completion of the expansion.
Due to the creation of jobs at a livable wage and a capital investment expenditure of
$1.7 million. The City of Cottage Grove determined that the project qualified for
assistance in the form of a tax increment financing (TIF) economic development district
(1-18). TIF District 1-18 was formally approved by the EDA and City Council in May of
2018.
Discussion
Modern Automotive Performance has submitted certified copies of payments made to
RJ Ryan in the amount of $1,816,428. Additionally, Modern Automotive Performance
has submitted their signed Investment Letter as the purchaser of $117,000 in principal
amount of a Taxable Tax Increment Revenue Note.
Payments on the note will begin on August 1, 2020 and each February 1 and August 1
thereafter and conclude February 1, 2029. The principal amount of the note will not
exceed $117,000 and those funds will only be paid through available tax increment
funds from the project.
Recommendation
By Motion:
Approve the resolution issuing, and providing the form, terms, covenants and
directions for the issuance of its taxable Tax Increment Revenue Note, Series
2019A in an aggregate principal amount not to exceed $117,000.
Attachments
1. Resolution Approving the Issuance of TIF Note
2. Certification of Completion and Release of Forfeiture
3. Investment Letter (signed)
4. Certified Copy of Payment to RJ Ryan
COTTAGE GROVE ECONOMIC DEVELOPMENT AUTHORITY
RESOLUTION NO. 2019-008
RESOLUTION APPROVING THE ISSUANCE OF, AND PROVIDING
THE FORM, TERMS, COVENANTS AND DIRECTIONS FOR THE
ISSUANCE OF ITS TAXABLE TAX INCREMENT REVENUE NOTE,
SERIES 2019A IN AN AGGREGATE PRINCIPAL AMOUNT NOT TO
EXCEED $117,000
BE IT RESOLVED BY the Cottage Grove Economic Development Authority (the “EDA”),
as follows:
Section 1. Authorization; Award of Sale.
1.01. Authorization. The Cottage Grove Economic Development Authority (the “EDA”)
heretofore approved the establishment of Tax Increment Financing District No. 1-18 (the “TIF
District”) within Development District No.1 (the “Development District”), and adopted a tax
increment financing plan for the purpose of financing certain improvements within the
Development District. The EDA has authority over the TIF District and the Development District.
Pursuant to Minnesota Statutes, Section 469.178, the EDA is authorized to issue and sell
its bonds for the purpose of financing a portion of the public development costs of the Development
District. The bonds are payable from all or any portion of revenues derived from the TIF District
and pledged to the payment of the bonds. The EDA hereby finds and determines that it is in the
best interests of the EDA that it issue and sell its Taxable Tax Increment Revenue Note, Series
2019A (the “Note”), in the aggregate principal amount of $117,000.00, for the purpose of
financing certain public costs of the Development District.
1.02. Agreement Approved; Issuance, Sale and Terms of the Note. The EDA has
previously approved the Contract for Private Development (the “Agreement”) between the EDA
and 9800 Hemingway, LLC, a Minnesota limited liability company (the “Owner”), and authorized
the President and Executive Director to execute the Agreement. Pursuant to the terms and
conditions of the Agreement, the Note will be issued to the Owner. The Note will be dated as of
the date of delivery and will bear interest at the rate of 5.0 percent per annum. In exchange for the
EDA’s issuance of the Note to the Owner, the Owner has paid certain costs related to the Minimum
Improvements (the “Qualifying Costs”, as defined in the Agreement) pursuant to Article V of the
Agreement. The Note will be delivered in the principal amount of $117,000.00 for reimbursement
of the Owner’s costs in accordance with the terms of the Agreement.
Section 2. Form of Note. The Note will be in substantially the following form, with
the blanks to be properly filled in and the principal amount and payment schedule adjusted as of
the date of issue:
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UNITED STATE OF AMERICA
STATE OF MINNESOTA
WASHINGTON COUNTY
No. R-1 $117,000.00
COTTAGE GROVE ECONOMIC DEVELOPMENT AUTHORITY
TAXABLE TAX INCREMENT REVENUE NOTE, SERIES 2019A
(MODERN AUTOMOTIVE PROJECT)
Date
Rate of Original Issue
5.0% __________
The Cottage Grove Economic Development Authority (the “EDA”), for value received,
certifies that it is indebted and hereby promises to pay to 9800 Hemingway, LLC, or registered assigns
(the “Owner”), the principal sum of $117,000.00 and to pay interest thereon at the rate of 5.0% per
annum, as and to the extent set forth herein. This Note is issued pursuant to the Contract for Private
Development between the EDA and the Owner dated May 29, 2018 (the “Agreement”). Capitalized
terms not otherwise defined herein have the meanings provided in the Agreement.
1. Payments. Principal and interest (“Payments”) will be paid on August 1, 2020, and
each February 1 and August 1 thereafter to and including February 1, 2029 (“Payment Dates”), in
the amounts and from the sources set forth in Section 3 herein. Payments will be applied first to
accrued interest, and then to unpaid principal.
Payments are payable by mail to the address of the Owner or any other address as the
Owner may designate upon 30 days written notice to the EDA. Payments on this Note are payable
in any coin or currency of the United States of America which, on the Payment Date, is legal tender
for the payment of public and private debts.
2. Interest. Interest at the rate stated herein will accrue on the unpaid principal,
commencing on the date of original issue. Interest will be simple, non-compounding interest and
will be computed on the basis of a year of 365 days and twelve 30-day months and charged for
actual days principal is unpaid. To the extent that Available Tax Increment is insufficient to pay
principal and interest on any Payment Date, unpaid interest will not be added to principal.
3. Available Tax Increment. Payments on this Note are payable on each Payment
Date in the amount of and solely payable from “Available Tax Increment,” which will mean, on
each Payment Date, 90 percent of the Tax Increment attributable to the Property (defined in the
Agreement) and paid to the EDA by Washington County in the six months preceding the Payment
Date. Available Tax Increment will not include any Tax Increment if, as of any Payment Date,
there is an uncured Event of Default by the Owner under the Agreement.
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The EDA will have no obligation to pay principal of and interest on this Note on each
Payment Date from any source other than Available Tax Increment, and the failure of the EDA to
pay the entire amount of principal or interest on this Note on any Payment Date will not constitute
a default hereunder as long as the EDA pays principal and interest hereon to the extent of Available
Tax Increment. If on any Payment Date there is insufficient Available Tax Increment to pay
accrued and unpaid interest on this Note on such date, the amount of such deficiency shall be
deferred and paid, without interest thereon, on the next Payment Date on which the EDA has
Available Tax Increment in excess of the amount necessary to pay the accrued and unpaid interest
on this Note on such subsequent Payment Date. The EDA will have no obligation to pay unpaid
balance of principal or accrued interest that may remain after the final Payment on February 1,
2029.
4. Optional Prepayment. The principal sum and all accrued interest payable under
this Note is pre-payable in whole or in part at any time by the EDA without premium or penalty.
No partial prepayment will affect the amount or timing of any other regular payment otherwise
required to be made under this Note.
5. Default. If on any Payment Date there has occurred and is continuing any Event of
Default under the Agreement, the EDA may, notwithstanding any notice and cure provisions in
the Agreement, withhold from Payments hereunder all Available Tax Increment. If the Event of
Default is thereafter cured in accordance with the Agreement, the Available Tax Increment
withheld under this Section shall be deferred and paid, without interest thereon, within 30 days
after the Event of Default is cured. If on any date there has occurred and is continuing, after notice
and opportunity to cure have been provided in accordance with the Agreement, any Event of
Default under the Agreement, the EDA may exercise its remedies under the Agreement, including
but not limited to terminating this Note. Reference is hereby made to all of the provisions of the
Agreement, including without limitation Article XI thereof for a fuller statement of the rights and
obligations of the EDA to pay the principal of and interest on this Note, and said provisions are
hereby incorporated into this Note as though set out in full herein.
6. Nature of Obligation. This Note is a single note in the total principal amount of
$117,000.00 issued to aid in financing certain Qualifying Costs of a Development District
undertaken by the EDA pursuant to Minnesota Statutes, Sections 469.001 through 469.047, as
amended and is issued pursuant to and in full conformity with the Constitution and laws of the
State of Minnesota, including Minnesota Statutes, Sections 469.174 through 469.179, as amended.
This Note is a limited obligation of the EDA which is payable solely from Available Tax Increment
pledged to the payment hereof. This Note and the interest hereon will not be deemed to constitute
a general obligation of the State of Minnesota or any political subdivision thereof, including,
without limitation, the EDA. Neither the State of Minnesota, nor any political subdivision thereof
will be obligated to pay the principal of or interest on this Note or other costs incident hereto except
out of Available Tax Increment, and neither the full faith and credit nor the taxing power of the
State of Minnesota or any political subdivision thereof is pledged to the payment of the principal
of or interest on this Note or other costs incident hereto.
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7. Estimated Tax Increment Payments. Any estimates of Tax Increment or Available
Tax Increment prepared by the EDA or its financial advisors in connection with the TIF District
or the Agreement are for the benefit of the EDA, and are not intended as representations on which
the Developer may rely.
THE EDA MAKES NO REPRESENTATION OR WARRANTY THAT THE
AVAILABLE TAX INCREMENT WILL BE SUFFICIENT TO PAY THE PRINCIPAL OF
AND INTEREST ON THIS NOTE.
8. Registration and Transfer. This Note is issuable only as a fully-registered note
without coupons. Subject to certain limitations set forth herein, this Note is transferable upon the
books of the EDA kept for that purpose at the principal office of the Executive Director of the
EDA as Registrar, by the Owner hereof in person or by the Owner’s attorney duly authorized in
writing, upon surrender of this Note together with a written instrument of transfer satisfactory to
the EDA, duly executed by the Owner. Upon the transfer or exchange and the payment by the
Owner of any tax, fee, or governmental charge required to be paid by the EDA with respect to the
transfer or exchange, there will be issued in the name of the transferee a new Note of the same
aggregate principal amount, bearing interest at the same rate and maturing on the same dates.
This Note will not be transferred to any person other than an affiliate, or other related entity,
of the Owner unless the EDA has been provided with an investment letter in a form substantially
similar to the investment letter submitted by the Owner or a certificate of the transferor, in a form
satisfactory to the EDA, that the transfer is exempt from registration and prospectus delivery
requirements of federal and applicable state securities laws.
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 exist, to happen, and to be
performed in order to make this Note a valid and binding limited obligation of the EDA according
to its terms, have been done, do exist, have happened, and have been performed in due form, time
and manner as so required.
IN WITNESS WHEREOF, the board of commissioners of the Cottage Grove Economic
Development Authority has caused this Note to be executed with the manual signatures of its
President and Executive Director, all as of the Date of Original Issue specified above.
COTTAGE GROVE ECONOMIC
DEVELOPMENT AUTHORITY
Myron Bailey, President Jennifer Levitt, Executive Director
REGISTRATION PROVISIONS
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The ownership of the unpaid balance of the within Note is registered in the bond register
of the Executive Director of the EDA, in the name of the person last listed below.
Date of Registration Registered Owner Signature of EDA Executive Director
9800 Hemingway, LLC
9800 Hemingway Avenue
South
Cottage Grove, MN 55016
Federal ID #20-4894629
\[End of Form of Note\]
Section 3. Terms, Execution and Delivery.
3.01. Denomination, Payment. The Note will be issued as a single typewritten note
numbered R-1.
The Note will be issuable only in fully registered form. Principal of the Note will be
payable by check or draft issued by the Registrar described herein.
3.02. Dates. Principal of and interest on the Note will be payable by mail to the owner
of record thereof as of the close of business on the fifteenth day of the month preceding the
Payment Date, whether or not the day is a business day.
3.03. Registration. The EDA hereby appoints the Executive Director to perform the
functions of registrar, transfer agent and paying agent (the “Registrar”). The effect of registration
and the rights and duties of the EDA and the Registrar with respect thereto will be as follows:
(a) Register. The Registrar will keep at her office a bond register in which the Registrar
will provide for the registration of ownership of the Note and the registration of transfers and
exchanges of the Note.
(b) Transfer of Note. Upon surrender for transfer of the Note duly endorsed by the
registered owner thereof or accompanied by a written instrument of transfer, in form reasonably
satisfactory to the Registrar, duly executed by the registered owner thereof or by an attorney duly
authorized by the registered owner in writing, the Registrar will authenticate and deliver, in the
name of the designated transferee or transferees, a new Note of a like aggregate principal amount
and maturity, as requested by the transferor. Notwithstanding the foregoing, the Note will not be
transferred to any person other than an affiliate, or other related entity, of the Owner unless the
EDA has been provided with an investment letter in a form substantially similar to the investment
letter submitted by the Owner or a certificate of the transferor, in a form satisfactory to the EDA,
that the transfer is exempt from registration and prospectus delivery requirements of federal and
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applicable state securities laws. The Registrar may close the books for registration of any transfer
after the fifteenth day of the month preceding each Payment Date and until the Payment Date.
(c) Cancellation. The Note surrendered upon any transfer will be promptly cancelled
by the Registrar and thereafter disposed of as directed by the EDA.
(d) Improper or Unauthorized Transfer. When the Note is presented to the Registrar
for transfer, the Registrar may refuse to transfer the same until she is satisfied that the endorsement
on the Note or separate instrument of transfer is legally authorized. The Registrar will incur no
liability for her refusal, in good faith, to make transfers which she, in her judgment, deems
improper or unauthorized.
(e) Persons Deemed Owners. The EDA and the Registrar may treat the person in
whose name the Note is at any time registered in the bond register as the absolute owner of the
Note, whether the Note is overdue or not, for the purpose of receiving payment of, or on account
of, the principal of and interest on the Note and for all other purposes, and all the payments so
made to any registered owner or upon the owner’s order will be valid and effectual to satisfy and
discharge the liability of the EDA upon the Note to the extent of the sum or sums so paid.
(f) Taxes, Fees and Charges. For every transfer or exchange of the Note, the Registrar
may impose a charge upon the owner thereof sufficient to reimburse the Registrar for any tax, fee,
or other governmental charge required to be paid with respect to the transfer or exchange.
(g) Mutilated, Lost, Stolen or Destroyed Note. In case the Note becomes mutilated or
is lost, stolen, or destroyed, the Registrar will deliver a new Note of like amount, maturity dates
and tenor in exchange and substitution for and upon cancellation of the mutilated Note or in lieu
of and in substitution for the Note lost, stolen, or destroyed, upon the payment of the reasonable
expenses and charges of the Registrar in connection therewith; and, in the case the Note is lost,
stolen, or destroyed, upon filing with the Registrar of evidence satisfactory to it that the Note was
lost, stolen, or destroyed, and of the ownership thereof, and upon furnishing to the Registrar of an
appropriate bond or indemnity in form, substance, and amount satisfactory to it, in which both the
EDA and the Registrar will be named as obligees. The Note so surrendered to the Registrar will
be cancelled by her and evidence of the cancellation will be given to the EDA. If the mutilated,
lost, stolen, or destroyed Note has already matured or been called for redemption in accordance
with its terms, it will not be necessary to issue a new Note prior to payment.
3.04. Preparation and Delivery. The Note will be prepared under the direction of the
Executive Director and will be executed on behalf of the EDA by the signatures of its President
and Executive Director. In case any officer whose signature appears on the Note ceases to be the
officer before the delivery of the Note, the signature will nevertheless be valid and sufficient for
all purposes, the same as if the officer had remained in office until delivery. When the Note has
been so executed, it will be delivered by the EDA to the Owner following the delivery of the
necessary items delineated in Section 5.2 of the Agreement.
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Section 4. Security Provisions.
4.01. Pledge. The EDA agrees to pay the principal of and interest on the Note from
Available Tax Increment as defined in the Note. Available Tax Increment will be applied first to
accrued interest, and then to unpaid principal of the Note in accordance with the terms of the form
of Note set forth in Section 3 of this resolution.
4.02. Bond Fund. Until the date the Note is no longer outstanding and no accrued interest
or principal thereof (to the extent required to be paid pursuant to this resolution) remains unpaid,
the EDA will maintain a separate and special “Bond Fund” to be used for no purpose other than
the payment of the principal of and interest on the Note. The EDA irrevocably agrees to
appropriate to the Bond Fund in each year Tax Increment which is not otherwise obligated. Any
Tax Increment remaining in the Bond Fund will be transferred to the EDA’s account for the TIF
District upon the payment of all principal and interest to be paid with respect to the Note.
Section 5. Certification of Proceedings.
5.01. Certification of Proceedings. The officers of the EDA are hereby authorized and
directed to prepare and furnish to the Owner of the Note certified copies of all proceedings and
records of the EDA, and the other affidavits, certificates, and information as may be required to
show the facts relating to the legality and marketability of the Note as the same appear from the
books and records under their custody and control or as otherwise known to them, and all the
certified copies, certificates, and affidavits, including any heretofore furnished, will be deemed
representations of the EDA as to the facts recited therein.
Section 6. Effective Date. This resolution will be effective upon execution by the President
and Executive Director following authorization by the board of commissioners of the EDA.
Adopted by the board of commissioners of the Cottage Grove Economic Development Authority,
th
this 14 day of May, 2019.
Myron Bailey, President
Jennifer Levitt, Executive Director
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CERTIFICATE OF COMPLETION
AND RELEASE OF FORFEITURE
WHEREAS, the Cottage Grove Economic Development Authority, a public body
corporate and politic under the laws of Minnesota (the “EDA”) and 9800 Hemingway, LLC, a
Minnesota limited liability company (the “Developer”), have entered into that certain Contract
th
for Private Development by and between the EDA and the Developer dated the 29 day of May,
th
2018, and recorded in the office of the Washington County Recorder Minnesota on June 29,
2018 as Document No. 4159123, which Contract for Private Development contained certain
covenants and restrictions regarding completion of the Minimum Improvements; and
WHEREAS, the land to which the Contract for Private Development applies (the
“Property”) is legally described on Exhibit A attached hereto; and
WHEREAS, said Developer has performed said covenants and conditions in a manner
deemed sufficient by the EDA to permit the execution and recording of this certification.
NOW, THEREFORE, this is to certify that, with respect to the Property, all building
construction and other physical improvements specified to be done and made by the Developer
have been completed and the above covenants and conditions in said Contract for Private
Development have been performed by the Developer therein and that the provisions for
forfeiture of title and right to re-entry for breach of condition subsequent by the EDA are hereby
released absolutely and forever, and the Washington County Recorder is hereby authorized to
accept for recording and to record the filing of this instrument, to be a conclusive determination
of the satisfactory termination of the covenants and conditions relating to completion of the
Minimum Improvements with respect to the Property.
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Dated: _______________, 2019.
COTTAGE GROVE ECONOMIC
DEVELOPMENT AUTHORITY
By: _________________________________
Myron Bailey, President
By: _________________________________
Jennifer Levitt, Executive Director
STATE OF MINNESOTA )
) ss.
COUNTY OF WASHINGTON )
The foregoing instrument was acknowledged before me this ____ day of
________________, 2019, by Myron Bailey and Jennifer Levitt, the President and Executive
Director, respectively, of the Cottage Grove Economic Development Authority, a public body
corporate and politic under the laws of Minnesota, on behalf of the Authority.
____________________________________
Notary Public
This instrument was drafted by:
Kennedy & Graven, Chartered (AMB)
470 U.S. Bank Plaza
200 South Sixth Street
Minneapolis, MN 55402
(612) 337-9300
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EXHIBIT A
Legal Description of Property
Real property located in the County of Washington, State of Minnesota, legally
described as follows:
rd
Lot 3, Block 1, Glengrove Industrial Park 3 Addition
and
th
The south 50.00 feet of Lot 1, Block 1, Glengrove Industrial Park 5 Addition,
according to the recorded plat thereof, Washington County, Minnesota.
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