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ITEM 4.2 TIF Agreement40 OtSeOTY F o MINNESOTA DEPARTMENT INFORMATION Request for City Council Action ORIGINATING DEPARTMENT REQUESTOR: MEETING DATE: Legal City Attorney January 28, 2019 PRESENTER(s) REVIEWED BY: " ITEM #: City Attorney City Administrator/Finance Director Flaherty 4.2 Mary Ippel, Briggs & Morgan STRATEGIC VISION MEETS: THE CITY OF.OTSEGO: assigning the Tax Increment Notes between the City and Otsego Apartments LLC to Wings Financial Credit Is a strong organization that is committed to leading the community through innovative communication. ARE YOU SEEKING APPROVAL OF A CONTRACT? Has proactively expanded infrastructure to responsibly provide core services. Yes Is committed to delivery of quality emergency service responsive to community needs and expectations in a cost-effective manner. X Is a social community with diverse housing, service options, and employment opportunities. were approved by the City Council in July of 2018. In December the City Council extended the deadline for Is a distinctive, connected community known for its beauty and natural surroundings. AGENDA ITEM DETAILS RECOMMENDATION: City staff is recommending that the City Council approve the attached Assignment of Tax Increment Notes, assigning the Tax Increment Notes between the City and Otsego Apartments LLC to Wings Financial Credit Union and the TIF Development Agreement as revised. ARE YOU SEEKING APPROVAL OF A CONTRACT? IS A PUBLIC HEARING REQUIRED? Yes I No BACKGROLIN D/1USTI FICATION: The Riverbend North Development Agreement, Connection Agreement and TIF Development Agreement were approved by the City Council in July of 2018. In December the City Council extended the deadline for commencement of the Project until April 1, 2019. The original City Agreements (Connection and Development Agreement) have been revised to make administrative and non -material change of dates and the inclusion of the entity which will own the mini -storage parcel as a signatory. The TIF Development Agreement has been modified to include the additional entity which will own the mini -storage parcel and resulting changes in the text. The City has held a pre -construction meeting with the Developer and respective contractors. The Final Plat has been approved by Wright County and is ready for City signature. The Developer intends to close during the week of January 28th, sign the Agreements and deposit fees, escrow, and security with the City. As part of that closing, the Developer intends to assign the TIF Notes to Wings Financial Credit Union. Under the original approved TIF Development Agreement any such assignment requires Council approval. This approval is normally given as matter of course as long as the Assignment is in proper form as approved by the City Bond Counsel. The attached Assignment of Tax Increment Notes has been reviewed and approved by Mary Ippel of Briggs and Morgan, the City bond counsel who joins with the City staff recommendation to approve the Assignment as presented. In addition, the City Council should take action to approve the TIF Development Agreement as revised. SUPPORTING DOCUMENTS ATTACHED: • Assignment of Tax Increment Notes • TIF Development Agreement POSSIBLE MOTION PLEASE WORD MOTION AS YOU WOULD LIKE IT TO APPEAR IN THE MINUTES Motion to Approve Assignment of Tax Increment Notes Between the City of Otsego, Otsego Apartments, LLC and Wings Financial Credit Union and to approve the TIF Development Agreement as revised. BUDGET INFORMATION FUNDING: BUDGETED: N/A N/A DEVELOPMENT AGREEMENT BY AND BETWEEN AMONG OTSEGO APARTMENTS, LLC AND OTSEGO MINI STORAGE, LLC (OTSEGO APARTMENTS PROJECT) This document drafted by: BRIGGS AND MORGAN Professional Association 2200 IDS Center 80 South 8th Street Minneapolis, Minnesota 55402 108134170 ARTICLE I. DEFINITIONS................................................................................................. 2 Section 1.1 Definitions............................................................................................ 2 ARTICLE II. REPRESENTATIONS AND WARRANTIES ................................................ 5 Section 2.1 Representations and Warranties of the City ......................................... 5 Section 2.2 Representations and Warranties of the Developer ............................... 5 ARTICLE III. UNDERTAKINGS BY DEVELOPER AND CITY ....................................... 7 Section3.1 Project.................................................................................................. 7 Section3.2 TIF Note B........................................................................................... 8 Section 3.3 Action to Reduce Taxes....................................................................... 9 Section 3.4 Look Back and Reduction of TIF Assistance ...................................... 9 Section 3.5 Property Sale........................................................................................ 9 ARTICLE IV. EVENTS OF DEFAULT............................................................................... 11 Section 4.1 Events of Default Defined................................................................. 11 Section 4.2 Remedies on Default.......................................................................... 12 Section 4.3 No Remedy Exclusive........................................................................ 12 Section 4.4 No Implied Waiver............................................................................ 12 Section 4.5 Agreement to Pay Attorney's Fees and Expenses .............................. 12 Section 4.6 Indemnification of City...................................................................... 13 ARTICLE V. ADDITIONAL PROVISIONS...................................................................... 14 Section 5.1 Restrictions on Use............................................................................ 14 Section 5.2 Conflicts of Interest............................................................................ 14 Section 5.3 Titles of Articles and Sections........................................................... 14 Section 5.4 Notices and Demands........................................................................ 14 Section 5.5 Counterparts....................................................................................... 15 Section 5.6 Law Governing.................................................................................. 15 Section5.7 Expiration........................................................................................... 15 Section 5.8 Provisions Surviving Rescission or Expiration .................................. 15 Section 5.9 Assignability of Agreement and TIF Notes ....................................... 15 EXHIBIT A Description of Development Property.................................................................. A-1 EXHIBIT B Form of Tax Increment Note A............................................................................. B-1 EXHIBIT C Form of Tax Increment Note B............................................................................. C-1 EXHIBIT D Site Improvements................................................................................................ D-1 EXHIBIT E Projected Acquisition Costs and Site Costs Eligible for Use of TIF Proceeds .....E-1 EXHIBIT F Sources and Uses Analysis.....................................................................................F-1 10813417v7 DEVELOPMENT AGREEMENT THIS AGREEMENT, made as of the 28th day of January, 2019, by and between the City of Otsego, Minnesota (the "City"), a municipal corporation organized and existing under the laws of the State of Minnesota and Otsego Apartments, LLC (the "Developer"), a Minnesota limited liability company under the laws of the United States of America and Otsego Mini Storage, LLC ("OMS"), a Minnesota limited liability company under the laws of the United States of America. WITNESSETH: WHEREAS, pursuant to Minnesota Statutes, Section 469.124 through 469.134, the City has previously established Development District No. 4 (the "Development District") and has adopted a development program therefor, as modified (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 created within the Development District, Tax Increment Financing District No. 4 - Riverbend North (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, do not apply to this Agreement pursuant to an exemption for housing; and 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: 10813417v7 ARTICLE I. DEFINITIONS 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 Otsego, Minnesota; Connection Agreement means the Agreement between the City of Otsego, the Developer, Darkenwald's Riverbend Company LLC, and Darkenwald's Riverbend Wastewater Company LLC for connection of Riverbend Mobile Home Park to principal sanitary sewer service dated January 28, 2019; County means Wright County, Minnesota; Developer means Otsego Apartments, LLC, a Minnesota limited liability company, its successors and assigns; Development District means the real property described in the Development Program for Development District No. 4; Development Program means the development program approved in connection with the Development District; Development Property means the real property described in Exhibit A attached hereto; Event of Default means any of the events described in Section 4.1 hereof; Land Use Agreement means the Development Agreement for Riverbend North dated as of January 28, 2019 between the City, OMS, and the Developer; Mini Storage Property means the real property on which the approximately 44,000 square foot mini storage facility will be constructed and legally described as "Lot 2, Block 1, Riverbend North Addition." Mini Storage Project means the approximately 44,000 square foot mini storage facility to be constructed on the Mini Storage Property. Note Payment Date means August 1, 2021, and each February 1 and August 1 of each year thereafter to and including February 1, 2046; provided, that if any such Note Payment Date 2 108134170 should not be a Business Day, the Note Payment Date shall be the next succeeding Business Day; OMS means Otsego Mini Storage, LLC, a Minnesota limited liability company, its successors and assigns; Person means any individual, corporation, partnership, joint venture, association, joint stock company, trust, unincorporated organization, or government or any agency or political subdivision thereof; Phase 1 Project means the construction of a 97 -unit multifamily rental apartment project and the construction of an approximately 44,000 square foot commercial mini -storage facility on the Development Property; Phase 2 Project means the construction of a 67 -unit multifamily rental apartment project on the Development Property; Prime Rate means the rate of interest from time to time publicly announced by U.S. Bank- National ankNational 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 together, the Phase 1 Project and the Phase 2 Project; Site Improvements means the site improvements to be undertaken on the Development Property as identified 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. 4 - Riverbend North, located within the Development District, 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; Tax Increment Note A or TIF Note A means the Tax Increment Revenue Note A (Otsego Apartments Project) to be executed by the City and delivered to the Developer pursuant to Article III hereof, the form of which is attached hereto as Exhibit B; Tax Increment Note B or TIF Note B means the Tax Increment Revenue Note B (Otsego Apartments Project) to be executed by the City and delivered to the Developer pursuant to Article III hereof, the form of which is attached hereto as Exhibit C; Tax Increment Notes or TIF Notes means together TIF Note A and TIF Note B; 3 10813417v7 Tax Increments means 95% of the tax increments derived from the Tax Increment District 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, 2046, (ii) the date the Tax Increment Notes are 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, delays in delivery of materials for the construction of the Project, the soil conditions of the Development Property, 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. rd 10813417v7 ARTICLE II. 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 the costs of the Development Property and certain Site Improvements in connection with the Project as further provided in this Agreement. (5) The City makes no representation or warranty, either expressed 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 power to enter into this Agreement and to perform its obligations hereunder and is not in violation of its articles or bylaws or the laws of the State. (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) 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, 5 10813417v7 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. (5) The Developer will cooperate fully with the City with respect to any litigation commenced with respect to the Project. (6) 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. (7) The construction of the Phase I Project will commence on or before February 1, 2019 and barring Unavoidable Delays the Project will be substantially completed by May 31, 2020. (8) The construction of the Phase 2 Project will commence on or before March 22, 2022 and barring Unavoidable Delays the Project will be substantially completed by June 30, 2023. (9) The Developer acknowledges that Tax Increment projections contained in the Tax Increment 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 the costs of the Development Property and Site Improvements as provided in Article 111. Section 2.3 Representations and Warranties of OMS. OMS makes the following representations and warranties: (1) OMS is a Minnesota limited liability company and has power to enter into this Agreement and to perform its obligations hereunder and is not in violation of its articles or bylaws or the laws of the State. (2) At the commencement of the Mini Storage Project, OMS will be the fee owner of the Mini Storage Property. (3) Developer is OMS's authorized agent with regards to the Mini Storage Project, is the developer of record for the Mini Storage Project, and will oversee construction of the Mini Storage Project on behalf of OMS. (4) 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 OMS is now a party or by which it is bound, or constitutes a default under any of the foregoing. (5) OMS will cooperate fully with the City with respect to any litigation commenced with respect to the Mini Storage Project. 10813417v7 (6) OMS agrees and acknowledges that the Mini Storage Project is included in the TIF District, but that it has no interest in the TIF Notes. 108134170 ARTICLE III. UNDERTAKINGS BY DEVELOPER AND CITY Section 3.1 Project. (1) Development Property and Site Improvements. The costs of the Development Property, the Site Improvements and the Phase 1 Project shall be paid by the Developer. The City shall reimburse the Developer for the lesser of $1,684,685 or the costs of the Development Property and the costs of the Site Improvements actually paid by the Developer (the "Phase 1 Reimbursement Amount") as further provided in Section 3.1 (2) hereof. (2) Reimbursement: Tax Increment Revenue Note A. The City shall reimburse the Developer for the costs identified in Section 3.1 (1) through the issuance of the City's Tax Increment Revenue Note A in substantially the farm attached to this Agreement as Exhibit B, subject to the following conditions: (a) TIF Note A shall be dated, issued and delivered when the City shall have issued a Certificate of Occupancy for the Phase 1 Project and the Developer shall submit a closing statement, purchase agreement for the Development Property and paid invoices for the Site Improvements in an amount not less than the Reimbursement Amount. (b) No interest will accrue on the unpaid principal amount of TIF Note A. (c) The principal amount of TIF Note A shall be payable solely from 50% of the Tax Increments. (d) On each TIF Note A Payment Date and subject to the provisions of Note A, the City shall pay, against the principal outstanding on TIF Note A, 50% of the Tax Increments received by the City during the preceding 6 months. All such payments shall be applied to the payment of the principal of Note A. (e) TIF Note A shall be a special and limited obligation of the City and not a general obligation of the City, and only 50% of the Tax Increments shall be used to pay the principal amount of TIF Note A. (f) The City's obligation to make payments on TIF Note A on any Note Payment Date or any date thereafter shall be conditioned upon the requirement 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(b). (g) TIF Note A shall be governed by and payable pursuant to the additional terms thereof, as set forth in Exhibit B and Sections 3.4 and 3.5. In the event of any conflict between the terms of TIF Note A and the terms of this Section 3.1, the terms of TIF Note A shall govern. The issuance of TIF Note A pursuant and subject to the terms of this Agreement, and the taking by the City of such additional actions as bond counsel 10813417v7 for TIF Note A may require in connection therewith, are hereby authorized and approved by the City. Section 3.2 TIF Note B. (1) Additional Costs of the Project. The City shall reimburse the Developer the sum of $1,250,000 (the "TIF Note B Reimbursement Amount") for additional Phase 1 Development Property costs and costs of the Site Improvements paid by the Developer and not reimbursed under Section 3.1. (2) Reimbursement: Tax Increment Revenue Note B. The City shall reimburse the Developer for the costs identified in Section 3.2 (1) through the issuance of the City's Tax Increment Revenue Note B in substantially the form attached to this Agreement as Exhibit C, subject to the following conditions: (a) TIF Note B shall be dated, issued and delivered when the City shall have issued a Certificate of Occupancy for the Phase 1 Project and the Developer shall submit a closing statement, purchase agreement for the Development Property and paid invoices for the Site Improvements in an amount not less than the Reimbursement Amount. (b) The unpaid principal amount of TIF Note B shall bear simple, non - compounding interest from the date of issuance of TIF Note B at 5% per annum. Interest shall be computed on the basis of a 360 day year consisting of twelve (12) 30 -day months. (c) The principal amount of TIF Note B and the interest thereon shall be payable solely from 50% of the Tax Increments. (d) On each Note Payment Date and subject to the provisions of TIF Note B, the City shall pay, against the principal and interest outstanding on TIF Note B, 50% of the Tax 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 TIF Note B. (e) TIF Note B shall be a special and limited obligation of the City and not a general obligation of the City, and only 50% of Tax Increments shall be used to pay the principal and interest on TIF Note B. If, on any TIF Note B Note Payment Date, the 50% of the Tax Increments for the payment of the accrued and unpaid interest on TIF Note B 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 B Payment Date there are Tax Increments, not to exceed 50%, in excess of the amounts needed to pay the accrued interest then due on TIF Note B. (f) The City's obligation to make payments on TIF Note B on any Note Payment Date or any date thereafter shall be conditioned upon the requirement 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(b). I 10813417v7 (g) TIF Note B shall be governed by and payable pursuant to the additional terms thereof, as set forth in Exhibit C and Sections 3.4 and 3.5. In the event of any conflict between the terms of TIF Note B and the terms of this Section 3.2, the terms of TIF Note B shall govern. The issuance of TIF Note B pursuant and subject to the terms of this Agreement, and the taking by the City of such additional actions as bond counsel for TIF Note B may require in connection therewith, are hereby authorized and approved by the City. (3) Upon completion of the Phase 2 Project and the issuance of the City of a Certificate of Occupancy for the Phase 2 Project, the City shall increase the outstanding principal amount of TIF Note B in an amount not to exceed $425,000, provided the Developer submits paid invoices for Site Improvements in the amount of $425,000. Section 3.3 Action to Reduce Taxes. The Developer or OMS may seek through petition or other means to have the market value for the Development Property reduced. Until the TIF Notes are fully paid, such activity must be preceded by written notice fiom the Developer or OMS, as applicable, to the City indicating its intention to do so. Upon receiving such notice, or otherwise learning of the Developer's or OMS's intentions, the City may suspend payments due under the TIF Notes until the actual amount of the reduction is determined, whereupon the City will make the suspended payments less any amount that the City is required to repay the County as a result any reduction in market value of the Development Property. During the period that the payments are subject to suspension, the City may make partial payments on the TIF Notes if it determines, in its sole and absolute discretion that the amount retained will be sufficient to cover any repayment which the County may require. The City's suspension of payments on the TIF Notes pursuant to this Section shall not be considered a default under this Agreement. Section 3.4 Look Back and Reduction of TIF Assistance. The financial assistance to be provided to the Developer pursuant to this Agreement is based on certain assumptions regarding the projected costs and expenses associated with constructing the Project (as provided in the Pro Forma submitted to the City by the Developer and attached as Exhibit F). The City and Developer agree that those assumptions will be reviewed at the time of completion of construction of the Project and at the time of any sale of the Phase 1 Project, or any portion thereof. At the time of completion of construction of the Project (both the Phase 1 Project and the Phase 2 Project), if the aggregate amount of Site Improvement costs incurred is less than the aggregate amount of Site Improvement costs projected in Exhibit E, the TIF assistance for Site Improvement costs will be reduced on a dollar for dollar basis in the amount of such deficiency and the principal amount of the TIF Note will be adjusted accordingly. Section 3.5 Property. If the Developer sells the Project or OMS sells the Mini Storage Project to an unrelated third party during the term of this Agreement, the Developer agrees to provide to the City's municipal advisor (the "Consultant") certified cost and revenue information related to Project and income and expenses for the period from the date of this Agreement through such sale (provided that the Developer and the City agree that the calculation date will occur prior to the actual transfer). The cost and revenue information will be prepared in accordance with generally accepted accounting principles. If the Consultant properly determines, based on such review, that the actual profit realized by the Developer or OMS has 10 10813417v7 exceeded a 20% Internal Rate of Return ("IRR") during that period (to be calculated in a manner comparable to the sample attached as Exhibit G), then 100% of the excess amount of such profit over the 20% IRR will be applied to reduce the amount payable under TIF Note B and the principal amount of TIF Note B will be reduced accordingly. Such reduction will be effective upon delivery to Developer of a written notice stating the amount of such excess profit as determined by the City in accordance with this Section, accompanied by the Consultant's report. 191 10813417v7 ARTICLE IV. 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 or OMS to timely pay any ad valorem real property taxes assessed, special assessments or other City charges with respect to the Development Property. (b) Failure by the Developer to cause the construction of the Project to be completed pursuant to the terms, conditions and limitations of this Agreement. (c) Failure of the Developer or OMS to observe or perform any other covenant, condition, obligation or agreement on its part to be observed or performed under this Agreement. (d) An event of default by the Developer or OMS of its obligations under the Connection Agreement occurs and remains uncured. (e) An event of default occurs and remains uncured under the Land Use Agreement. (f) 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. (g) If OMS shall 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. (h) 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 banla-upt or insolvent; or if a petition or answer proposing the adjudication of the Developer, as a bankrupt or its reorganization 12 10813417v7 under any present or future federal banla-uptcy 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, trustee or liquidator 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 citing with specificity the item or items of default and notifying the Developer that it has thirty (30) days within which to cure said Event of Default, or, if the Event of Default cannot be cured within thirty (30) days through no fault of Developer, the Developer has commenced all actions possible within the thirty (30) days, provided a reasonable plan to cure the Event of Default within the thirty (30) day period, and Developer diligently pursues the plan to completion. OMS expressly agrees that the Developer may cure any Event of Default by OMS. If the Event of Default has not been cured as provided in this Section: (a) The City may suspend its performance under this Agreement until it receives assurances from the Developer, deemed adequate by the City, that the Developer will cure the Event of Default and continue its performance under this Agreement, and no interest shall accrue on the TIF Notes while performance is suspended in accordance with this Section 4.2. (b) The City may cancel and rescind the Agreement. (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 13 10813417v7 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 Ci (1) The Developer and OMS release from and covenants and agrees that the City, its governing body members, officers, agents, including the independent contractors, consultants and legal counsel, servants and employees thereof (hereinafter, for purposes of this Section, collectively the "Indemnified Parties") shall not be liable for and agrees to indemnify and hold harmless the Indemnified Parties against any 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, provided that the foregoing indemnification shall not be effective for any actions of the Indemnified Parties that are not contemplated by this Agreement. (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 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. (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, as the case may be. 14 10813417v7 ARTICLE V. ADDITIONAL PROVISIONS Section 5.1 Restrictions on Use. The Developer agrees for itself, its successor and assigns and every successor in interest to the Development Property, or any part thereof, including without limitation OMS, that the Developer and its successors and assigns, including without limitation OMS, shall operate, or cause to be operated, the Project as multifamily rental housing facilities and approximately 44,000 square feet of mini storage 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: Otsego Apartments, LLC 7535 NE River Road Otsego, MN 55330 Attn: Casey J. Darlcenwald (b) in the case of OMS is addressed to or delivered personally to: Otsego Mini Storage, LLC 7535 NE River Road Otsego, MN 55330 Attn: Casey J. Darkenwald (c) in the case of the City is addressed to or delivered personally to the City at: City of Otsego, Minnesota 15 10813417v7 Otsego City Hall 13400 90 Street NE Otsego, MN 55330 Attn: City Administrator 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 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 Assi ng ability of Agreement and TIF Notes. This Agreement may be assigned only with the consent of the City which consent shall not be unreasonably withheld. The TIF Notes may only be assigned pursuant to the terms of the TIF Notes. 16 10813417v7 IN WITNESS WHEREOF, the City has caused this Agreement to be duly executed in its name and on its behalf and its seal to be hereunto duly affixed, and the Developer has caused this Agreement to be duly executed on its behalf, on or as of the date first above written. CITY OF OTSEGO, MINNESOTA By Its Mayor By Its Administrator (SEAL) This is a signature page to the Development Agreement by and between the City of Otsego, and Otsego Mini Storage, LLC and Otsego Apartments, LLC. 10813417v7 Otsego Apartments, LLC LIM Its Otsego Mini Storage, LLC Its This is a signature page to the Development Agreement by and between the City of Otsego, and Otsego Mini Storage, LLC and Otsego Apartments, LLC. 10813417v7 EXHIBIT A Description of Development Property Property located in the City of Otsego, Wright County, Minnesota with the following legal description: Lot 1, Block 1, Riverbend North Addition Lot 2, Block 1, Riverbend North Addition FMI 10813417v7 No. R-1 EXHIBIT B Form of Tax Increment Note A UNITED STATES OF AMERICA STATE OF MINNESOTA COUNTY OF WRIGHT CITY OF OTSEGO TAX INCREMENT REVENUE NOTE A (OTSEGO APARTMENTS PROJECT) The City of Otsego, 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 Otsego Apartments, 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 $1,684,685 as provided in that certain Development Agreement, dated as of January 28, 2019, as the same may be amended from time to time (the "Development Agreement"), by and between the City and the Developer. No interest will accrue on the unpaid principal amount of this TIF Note. The amounts due under this Note shall be payable on August 1, 2021, and on each February 1 and August 1 thereafter to and including February 1, 2046, 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 50% of the Tax Increments, as defined in the Development Agreement, received by the City during the six month period preceding such Payment Date. All payments made by the City under this Note shall applied to principal of this Note. The Payment Amounts due hereon shall be payable solely from 50% of the Tax Increments, as defined in the Development Agreement, 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 any date upon which the City shall have terminated the Development Agreement under Section 4.2(b) thereof, the date the Tax Increment District is ME 108134170 terminated, or on the date that all principal and interest payable hereunder shall have been paid in full, whichever occurs earliest. The City makes no representation or covenant, express or implied, that 50% of 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 3.2 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 consent shall not be unreasonably 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, 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. 10813417v7 IN WITNESS WHEREOF, City of Otsego, 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 108134170 CERTIFICATION OF REGISTRATION It is hereby certified that the foregoing Note was registered in the name of Otsego Apartments, 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 REGISTERED OWNER Otsego Apartments, LLC 7535 River Road NE Otsego, MN 55330 10813417v7 DATE OF SIGNATURE OF REGISTRATION CITY ADMINISTRATOR No. R-1 EXHIBIT C Form of Tax Increment Note B UNITED STATES OF AMERICA STATE OF MINNESOTA COUNTY OF WRIGHT CITY OF OTSEGO TAX INCREMENT REVENUE NOTE B (OTSEGO APARTMENTS PROJECT) The City of Otsego, 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 Otsego Apartments, 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 $1,250,000 when originally issued as provided in that certain Development Agreement, dated as of January 28, 2019 as the same may be amended from time to time (the "Development Agreement"), by and between the City and the Developer. Upon completion of the Phase 2 Project, as defined in the Development Agreement, and a Certificate of Occupancy has been issued by the City for the Phase 2 Project, the outstanding principal amount of this Note shall be increased in an amount not to exceed $425,000, as provided in Section 3.3 of the Development Agreement. The unpaid principal amount hereof shall bear interest at the simple non -compounded rate of five percent (5%) 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, 2021, and on each February 1 and August 1 thereafter to and including February 1, 2046, 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 50% of the Tax Increments, as defined in the Development Agreement, 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 50% of the Tax Increments, as defined in the Development Agreement, which are paid to the City and which the City is entitled to retain pursuant to the provisions of Minnesota Statutes, Sections 469.174 C-1 108134170 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 any date upon which the City shall have terminated the Development Agreement under Section 4.2(b) thereof, 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 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 3.2 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 consent shall not be unreasonably 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, 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. C-2 108134170 IN WITNESS WHEREOF, City of Otsego, 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 C-3 10813417v7 Mayor CERTIFICATION OF REGISTRATION It is hereby certified that the foregoing Note was registered in the name of Otsego Apartments, 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 REGISTERED OWNER Otsego Apartments, LLC 7535 River Road NE Otsego. MN 55330 10813417v7 DATE OF SIGNATURE OF REGISTRATION CITY ADMINISTRATOR C-4 EXHIBIT D Site Improvements Earthwork/excavation Soils test and environmental studies Environmental remediation Building demolition and clearance Streets and roads Curb and gutter Street/parking lot lighting Sidewalks and trails Soils correction Storm water retention systems Utilities (sanitary sewer, storm sewer, and water), including utility relocations Surface parking lot paving Parking structure, including related electrical and mechanical costs specific to the construction of the parking structure D-1 10813417v7 EXHIBIT E Projected Acquisition Costs and Site Costs Eligible for Use of TIF Proceeds TIF ELIGIBLE COSTS I. ACQUISITION COSTS 1. Land acquisition. Subtotal II. SITE IMPROVEMENT COSTS 1. Earthwork/excavation. 2. Soils test and environmental studies. 3. Environmental remediation. 4. Building demolition & clearance. 5. Streets and roads. 6. Curb and gutter. 7. Street/parking lot lighting. 8. Sidewalks & Trails. 9. Soils correction. 10. Storm water Retention Systems. 11. Utilities (sanitary sewer, storm sewer, and water), including utility relocations. 12. Surface parking lot paving. 13. Parking structure, including related electrical and mechanical costs specific to the construction of the parking structure. Subtotal TOTAL E-1 108134170 AMOUNT $2,709,934 $2,709,934 $175,000 $150,000 $144,191 $31,220 $2,249,742 $250,000 $500,000 $3,500,153 $6,210,087 EXHIBIT F Sources and Uses Analysis Riverbend North Redevelopment City of Otsego Summary Sources and Uses I(GA Apartment Uvoits and Mini Stovage SOURCES IBM= First Mortgage 13,031,838 41% 79,462 Phase 2 8,985,739 29% 54,791 Equity - Developer 9,436,104 30% 57,637 ,TOTAL SOURCES 31,463,681 100% 191,791 USES Acquisition Costs 2,709,934 9% 16,524 Construction Costs 22,060,750 70% 134,517 Connection Fees 2,530,807 8% 15',432 Decommissioning & Public Improvements 60,000 0% 366 Professional Services 1,533,090 6% 9,348 Financing Costs 1,539,824 5% 9,389 Developer Fee 824,276 3% 5,026 Cash Adcounts/EscrowsReserves 195,000 1 % I ' 189 ,TOTAL USES 31,453,681 100% 1191,7911 F-1 10813417v7 Riverbend North Redevelopment E H L E RS City of Otsego LEADERS IN PUBLIC FINANCE 164 Apartmont Units and Mini Storage 10 -Year Operating Proforma 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 F-2 10813417v7 Rental Income Gross Potential Rent 1.5% 2,769,600 2,811,144 2,853,311 2,896,111 2,939,552 2,983,646 3,028,400 3,073,826 3,119,934 3,166,733 Less: 5% Stabilized Vacancy (138,480) (140,557) (142,666) (144,806) (146,978) (149,182) (151,420) (153,691) (155,997) (158,337) Less: Additional Pre -stabilization Vacancy ( (1,315 560) (1,335,293) 0 ( Total Rental Income 1,315,560 1,335,293 2,710,646 2,751,305 2,792,575 2,834,463 2,876,980 2,920,135 2,963,937 3,008,396 Other Residential Income Infww Structured Parking tto% 47,940 48,419 48,904 49,393 49,887 50,385 50,889 51,398 51,912 52,431 Detached Garage Stalls r0% E. 37,440 37,814 38,193 38,574 38,960 39,350 39,743 40,141 40,542 40,948 Miscellaneous 10% 24,000 24,240 24,482 24,727 24,974 25,224 25,476 25,731 25,989 26,248 Storage Garages 216,000 219,240 222,529 225,867 229,255 232,693 236,184 239,727 243,322 246,972 Vacancy (32,538) (32,971) (33,411) (33,856) (34,308) (34,765) (35,229) (35,700) (36,177) (36,660) Less: Additional Pre stabilization Vacancy (46,487) (46,951) 01 Total Other Residential Income 246,356 249,791 300,696 304,705 306,768 312,888 317,064 321,297 325,589 329,940 Effective Gross Income EGI) 1,561,916 1,585,084 '3,011,342 3,056,010 3,101,343 3,147,351 3,194,044 3,241,432 3,289,526 3,338,336 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 I` Rental Unit Expenses InnOr° I Operating Expenses ao0% 525,000 540,750 556,973 573,682 590,892 608,619 626,877 645,684 665,054 685,006 Management Fee FxetlraEGi 62,477 63,403 120,454 122,240 124,054 125,894 127,762 129,657 131,581 133,533 Property Taxes zu0% ' 189,590 193,382 297,387 303,335 309,401 315,589 321,901 328,339 334,906 341,604 Reserves NDhnatio0 55,100 55,100 55,100 55,100 55,100 55,100 55,100 55,100 55,100 55,100 Total Rental Unit Expenses 832,167 852,635 1,029,913 1,054,357 1,079,447 1,105,202 1,131,640 1,158,780 1,186,641 1,215,243 Modified Expense During Stabilization 290,050 297,925 0 1 Total Expenses: 542,117 554,710 1,029,913 1,054,357 1,079,447 1,105,202 1,131,640 1,158,780 1,986,641 1,215,243 2% 1 •1' 1 2021 2022 2023 2024 2025 2026 2027 2028'r 2029 2030 Debt A: First Mortgage 914,194 914,194 914,194 914,194 914,194 914,194 914,194 914,194 914,194 914,194 Debt B: Phase 2 0 0 662,164 662,164 662,164 662,164 662,164 662,164 662,164 662164 �Tota1 Debt Service' 914,194` 914,194 '1,576,358 1,576,358 '1,576,368 ;.9,576,358;=;1,576,358 1,576,358 1,576,368 1,576,358 cam Wth d Debt Coverage o nce' 119% 121% 133% 135% 136% 137% 139% 140% 142% 143°% Debt Coverage w/o TIF 'oDMnSs''' 112% 113% 126% 127% 128% 130°% 131°% 132% 133°% 135% NET CASH FLOW 177,943 189,965 521,989 1544,552 i 567,179: 589,865 612,601 635,381 658,195 681;036 Net06sh,toDeveloper 177,943 189,965 521,989 544,552'' 567,179 -. 589,865 612,601 635,381 658,195 681,036 Net Cash to Develo er w/o assistance 105,605 116,980 1405,071 425,296,I 445,538.' 465,791 486,046, 506,294 526,527 54673511 Cash on Cash" 1.9% 2.0% 5.5% 5.8°% 6.0% 6.3% 6.5% 6.7% 7.0% 7.2°% Cash on Cash - average 1.9% 1.9% 3.1% < 3.8°% 4.2% 4.6% 4.9% 5.1% 5.3% 5.5%' Cash on Cash (w/o assistance) 1.1°% 1.2°% 4,3°% 4.5°/D ., ' 4.7°%I 4.9% 5,2%D 5,4% 5,6°% 5.8%' Cash on Cash -average w/o assistance 1A% 1.2% 2,2% 2.8°% 3.2% 3.5% 3.7°% 3.9°% 4.1% . 4.3% Cash on Cost '4 3.5% 3.5% 6.7% 6.7% " 6.8%i 6.9% 7.0% 7.0°% 71°% 7.2W Cash 4n°Do's"t"(wloassisfaTlce) 32%, „ ;'.-::3:9°!0'.::;"....6:3°%0;':. 64„°l0 64°a > .:,65% , ,,.:,.8.6°%q F-2 10813417v7 EXHIBIT G Sample MIRR Calculation Net Operating Income End of Year 2,166,223 2,188,959 2,211,738 Divided By Cap Rate 6.25% 6.25% 6.25% Gross Sale Price 34,659,561 35,023,343 35,387,813 Minus Debt A: First Mortgage 11,198,783 10,836,296 10,455,263 Minus Debt B: Phase 2 7,795,080 7,555,671 7,302,757 Net Sale Amount 15,665,698 16,631,377 17,629,794 Sales Expense 2.00% (693.191) (700.467) (707.756) 2,234,553 2,257,394 6.25% 6.25% 35,752,845 36,118,302 10,054,736 9,633,718 7,035,576 6,753,325 18,662,532 19,731,260 (715.057) (722.366 Initial Investment (5,585,073) (5,585,073) (5,585,073) (5,585,073) 2021 177,943 177,943 177,943 177,943 2022 (3,661,066) (3,661,066) (3,661,066) (3,661,066) 2023 521,989 521,989 521,989 521,989 2024 544,552 544,552 544,552 544,552 2025 567,179 567,179 567,179 567,179 2026 14,972,507 15,562,372 589,865 589,865 589,865 2027 15,930,910 0 16,543,511 612,601 612,601 2028 16,922,037 0 0 17,557,418 635,381 2029 17,947,475 0 0 0 18,605,670 2030 19,008,894 0 0 0 0 2031 20,108,054 0 0 0 0 2032 21,246,814 0 0 0 0 2033 22,427,128 0 0 0 0 2034 23,651,061 0 0 0 0 2035 24,920,786 0 0 0 0 Total 8,127,897 9,698,900 11,325,409 13,009,042 G-1 10813417v7 ASSIGNMENT OF TAX INCREMENT NOTES This Assignment, made and entered into as of January _, 2019, by and among Otsego Apartments, LLC, a Minnesota limited liability company (the "Developer"), Wings Financial Credit Union, a Minnesota credit union (the "Lender"), and the City of Otsego, Minnesota, a municipal corporation and political subdivision of the State of Minnesota (the "City"). WITNESSETH WHEREAS, the City, Developer and Otsego Mini Storage LLC have entered into a Development Agreement, dated January 28, 2019 (the "Development Agreement") providing for the construction by the Developer of a 97 unit multifamily rental apartment project, and the construction of an approximately 44,000 square foot commercial mini storage facility ("Phase I Project"), and a 67 unit multifamily rental apartment ("Phase II Project"), to be located in the City on the real property described therein. The Phase I Project and the Phase II Project are collectively referred to as the "Project'; and WHEREAS, in furtherance of the purposes of the Development Agreement and in order to finance the construction of the improvements to be constructed thereunder, the City has determined to assist the Developer with the financing of certain costs of the Project with tax increment financing in the amounts up to $1,684,685.00, and ($1,250,000.0(, in accordance with comment 1511]: should this include the the Development Agreement and a Tax Increment Financing Plan for Development District No. $425,000 addition for completion of Phase 27 4 (the "TIF Plan"); and WHEREAS, the Lender has made a loan to the Developer for the purpose of financing a portion of the Phase I Project; and WHEREAS, the Developer desires to assign to the Lender the tax increment payments (the "TIF Payments") payable under the Tax Increment Revenue Note A and the Tax Increment Revenue Note B, issued pursuant to the Development Agreement (collectively the "TIF Notes"); NOW, THEREFORE, in consideration of the foregoing recitals, the parties hereto agree with each other as follows: 1. Assi ng ment. The Developer does hereby assign and pledge to the Lender, for the term of the Development Agreement, all of the Developer's right, title and interest in and to the TIF Payments pursuant to the terms of the TIF Notes when the same shall be payable by the City. This assignment constitutes a perfected, absolute and present assignment. Notwithstanding the foregoing, all of the obligations of the Developer under the Development Agreement will remain in effect and will be enforceable against the Developer. 2. Authorization. The City agrees that so long as the Lender holds a lien on the property subject to the Development Agreement (i) the City will not, without the prior written consent of the Lender, amend or modify the Development Agreement or any terms thereof; (ii) the City will not terminate or cancel the Development Agreement except in accordance with the terms thereof; (iii) the City will notify the Lender of an occurrence of an event of default under 5057833vl the Development Agreement, and will allow the Lender to cure such default or to cause such default to be cured within the time periods allowed to the Developer under the Development Agreement; and (iv) payments under the TIF Notes shall be sent directly to the Lender at the address provided below. 3. Continuing Authorization, Indemnification. The Developer hereby absolutely and irrevocably authorizes the City to covenant as provided in paragraph 2 above. The Developer hereby indemnifies and holds the City harmless from and against any claims or liabilities arising or purporting to arise from the City's performance of its obligations under this Assignment. 4. Lender Acknowled eg ment. The Lender hereby acknowledges that the TIF Notes are 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 therein. Neither the full faith and credit nor the taxing powers of the City are pledged to the payment of the principal of or interest on the TIF Notes and no property or other asset of the City, save and except the Tax Increments (as defined in the Development Agreement), is or shall be a source of payment of the City's obligations under the TIF Notes. 5. Notices. Any notice required or permitted hereunder shall be in writing and shall be given when personally delivered to an officer of the Lender or of the City or when mailed, certified mail, postage prepaid, to the applicable address: If to the City: City of Otsego, Minnesota Otsego City Hall 13400 90 Street NE Otsego, MN 55330 Attn: City Administrator If to the Lender: Wings Financial Credit Union 14985 Glazier Avenue Apple Valley, MN 55124 Attn: Clint Hooppaw If to the Developer: Otsego Apartments, LLC 7535 Riley Road NE Otsego, MN 55330 Attn: Casey Darkenwald Any party may by proper notice hereunder change its said address. 6. Binding. This Agreement shall be binding upon and shall inure to the benefit of the parties hereto and their respective successors and assigns. 5057833vl 7. Counterparts: Minnesota Law. This Assignment shall be governed by the laws of the State of Minnesota and may be executed in counterparts, each of which shall constitute an original thereof. IN WITNESS WHEREOF, the parties have executed this Assignment as of the day and year first above written. OTSEGO APARTMENTS, LLC a Minnesota limited liability company By: _ Name: Its: [Signature page to Assignment of Tax Increment Financing Notes] 5057833vl WINGS FINANCIAL CREDIT UNION a Minnesota credit union By: _ Name: Title: [Signature page to Assignment of Tax Increment Financing Notes] 5057833vl CITY OF OTSEGO, MINNESOTA By: Its: Mayor By: Its: City Administrator [Signature page to Assignment of Tax Increment Financing Notes] 5057833vl