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ITEM 4.1 Duke RealtyF Otsezo MINNESOTA V DEPARTMENT INFORMATION Request for City Council Action ORIGINATING DEPARTMENT: REQUESTOR: MEETING DATE: Administration Lori Johnson, City Administrator March 10, 2014 PRESENTER(s): REVIEWED BY: ITEM #: Lori Johnson, City Administrator 4.1 AGENDA ITEM DETAILS RECOMMENDATION: Recommend taking public comment on the tax abatement for Lot 1, Block 1, Gateway North 6 project and recommend adoption of the Tax Abatement and Business Subsidy Agreement By and Between City of Otsego, Minnesota and Duke Realty Limited Partnership. ARE YOU SEEKING APPROVAL OF A CONTRACT? IS A PUBLIC HEARING REQUIRED? Yes I Yes BACKGROUND/JUSTIFICATION: On February 10, 2014, the Council approved a resolution calling for a public hearing for the development project consisting of construction of a 299,904 square foot building by Duke Realty Limited Partnership for a distribution center to be leased by Ruan Transportation Management Systems (Project). The proposed abatement is consistent with the abatement approval included in the Gateway North Business Park Development Agreement dated September 11, 2006. The total abatement agreed upon for the entire Gateway North Business Park development is $500,000. On August 13, 2007, the City and Duke entered into a Tax Abatement and Subsidy Agreement for Lot 1, Block 1, Gateway North Second Addition. The total tax abatement estimated to be paid on that project is $160,000. That leaves a balance of $340,000 allowable for payment through the second tax abatement agreement for the Ruan project. The Project market value is estimated at approximately $15,000,000 when complete. Based on that value and the current tax rate, City tax is estimated at $133,000 per year. The actual value will be set by the County Assessor which, along with changes in the tax rate, will determine the actual taxes payable. In summary, the terms of the Agreement are as follows: Amount of Abatement: A maximum of $340,000 or 50 percent of the City tax paid through the term of the agreement, whichever is less. ent Dates: Each AURust 1 and February 1 beRinninR on August 1. 2016. Amount of Each Payment: 50 percent of City share of taxes paid by Duke. Term: Agreement terminates on the earlier of February 1, 2023, or when $340,000 has been paid. All of payments are contingent upon Project completion and compliance with the provisions as stated in the tax abatement agreement for Lot 1, Block 1,Gateway North 6. The attached Tax Abatement and Business Subsidy Agreement By and Between City of Otsego, Minnesota and Duke Realty Limited Partnership was drafted by Mary Ippel, Briggs and Morgan and was reviewed and approved by City Attorney Andy MacArthur. At Monday's meeting the Council shall hold a public hearing on the proposed tax abatement and take public comment. Following closure of the public hearing, the Council may act on the Agreement. As of the writing of this staff report, Duke's project team is still reviewing the Agreement. I expect to have Duke's comments on the Agreement before Monday's meeting. If there are material changes proposed, the Agreement may be tabled and considered at a future meeting. SUPPORTING DOCUMENTS: X ❑ ATTACHED ❑ NONE • Draft Tax Abatement and Business Subsidy Agreement By and Between City of Otsego, Minnesota and Duke Realty Limited Partnership • Resolution Approving Property Tax Abatements and Authorizing Execution of a Tax Abatement and Business Subsidy Agreement POSSIBLE MOTION Please word motion as you would like it to appear in the minutes. Motion to adopt Resolution 2014-16 Approving Property Tax Abatements and Authorizing Execution of a Tax Abatement and Business Subsidy Agreement. BUDGET INFORMATION FUNDING: BUDGETED: ❑ YES N/A ❑ NO ACTION TAKEN ❑ APPROVED AS REQUESTED ❑ DENIED ❑ TABLED ❑ OTHER (List changes) COMMENTS: TAX ABATEMENT AND BUSINESS SUBSIDY AGREEMENT BY AND BETWEEN CITY OF OTSEGO, MINNESOTA AND DUKE REALTY LIMITED PARTNERSHIP 6002569v1 TABLE OF CONTENTS Page ARTICLEI DEFINITIONS................................................................................................. 1 Section 1.1 Definitions............................................................................................ 1 ARTICLE I1 REPRESENTATIONS AND WARRANTIES ................................................ 2 Section 2.1 Representations and Warranties of the City ......................................... 2 Section 2.2 Representations and Warranties of the Developer ............................... 3 ARTICLE III UNDERTAKINGS BY DEVELOPER AND CITY ....................................... 4 Section 3.1 Construction of Project and Reimbursement of Tax Abatement PropertyCost....................................................................................... 4 Section 3.2 Limitations on Undertaking of the City ............................................... 4 Section 3.3 Commencement and Completion of Construction ............................... 5 Section 3.4 Damage and Destruction...................................................................... 5 Section 3.5 Change in Use of Project..................................................................... 5 Section 3.6 Transfer of Project and Assignment of Agreement ............................. 5 Section 3.7 Real Property Taxes............................................................................. 5 Section 3.8 Business Subsidies Act........................................................................ 6 Section 3.9 Duration of Abatement Program.......................................................... 7 ARTICLE IV EVENTS OF DEFAULT................................................................................. 7 Section 4.1 Events of Default Defined................................................................... 7 Section 4.2 Remedies on Default............................................................................ 8 Section 4.3 No Remedy Exclusive.......................................................................... 8 Section 4.4 No Implied Waiver.............................................................................. 8 Section 4.5 Agreement to Pay Attorney's Fees and Expenses ............................... 8 Section 4.6 Release and Indemnification Covenants .............................................. 9 ARTICLE V ADDITIONAL PROVISIONS........................................................................ 9 Section 5.1 Conflicts of Interest.............................................................................. 9 Section 5.2 Titles of Articles and Sections........................................................... 10 Section 5.3 Notices and Demands........................................................................ 10 Section 5.4 Counterparts....................................................................................... 10 Section 5.5 Law Governing.................................................................................. 10 Section5.6 Term................................................................................................... 11 Section 5.7 Provisions Surviving Rescission or Expiration .................................. 11 EXHIBIT A DESCRIPTION OF TAX ABATEMENT PROPERTY ............................. A-1 -i- 6002569v1 TAX ABATEMENT AND BUSINESS SUBSIDY AGREEMENT THIS AGREEMENT, made as of the day of March, 2014 ("Effective Date"), by and among the City of Otsego, Minnesota (the "City"), a municipal corporation and political subdivision of the State of Minnesota, and Duke Realty Limited Partnership, an Indiana limited partnership (the "Developer"). WITNESSETH: WHEREAS, pursuant to Minnesota Statutes, Sections 469.1812 through 469.1816, as amended, the City has established a Tax Abatement Program; and WHEREAS, the City believes that the development and construction of a certain Project (as defined herein), and fulfillment of this Agreement are vital and are in the best interests of the City, will result in preservation and enhancement of the tax base, provide employment opportunities and are 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 1161995, apply to this Agreement; and WHEREAS, the City has adopted criteria for awarding business subsidies that comply with the Business Subsidy Law, after public hearings for which notice was published; and WHEREAS, the Council has approved this Agreement as a subsidy agreement under the Business Subsidy Law. NOW, THEREFORE, in consideration of the premises and the mutual obligations of the parties hereto, each of them does hereby covenant and agree with the other as follows: ARTICLE 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; Benefit Date means the date on which a certificate of occupancy for the Project is issued by the City; City means the City of Otsego, Minnesota; 6002569v1 County means Wright County, Minnesota; Developer means Duke Realty Limited Partnership, an Indiana limited partnership, its successors and assigns; Event of Default means any of the events described in Section 4.1; Plans and Specifications means the Plans and Specifications for the construction of the Project approved by the City; Project means the construction by the Developer of an approximately 300,000 square foot warehouse building located on the Tax Abatement Property; State means the State of Minnesota; Tax Abatement Act means Minnesota Statutes, Sections 469.1812 through 469.1816, as amended; Tax Abatement Program means the actions by the City pursuant to Minnesota Statutes, Section 469.1812 through 469.1816, as amended, and undertaken in support of the Project; Tax Abatement PropertX means the real property on which the Project is constructed and is described on Exhibit A attached hereto; Tax Abatements means 50% of the City's share of real estate taxes on the Tax Abatement Property, abated in accordance with the Tax Abatement Program; Term means the period in which this Agreement shall remain in effect, commencing on the Effective Date and continuing until the earlier of (i) the date the Developer receives the Reimbursement Amount, or (ii) February 1, 2023, unless earlier terminated or rescinded in accordance with the terms contained herein; Unavoidable Delays means delays, outside the control of the party claiming its occurrence, including strikes, other labor troubles, unusually severe or prolonged bad weather, acts of God, fire or other casualty to the Project, litigation commenced by third parties which, by injunction or other similar judicial action or by the exercise of reasonable discretion, directly results in delays, or acts of any federal, state or local governmental unit (other than the City, the County or the School District) which directly result in delays. ARTICLE II REPRESENTATIONS AND WARRANTIES Section 2.1 Representations and Warranties of the City. The City makes the following representations and warranties: 2 60025690 (1) The City is a municipal corporation and a political subdivision of the State and has the power to enter into this Agreement and carry out its obligations hereunder. (2) The Tax Abatement Program was created, adopted and approved in accordance with the terms of the Tax Abatement Act. (3) To finance the costs of the Project to be undertaken by the Developer, the City proposes, subject to the further provisions of this Agreement, to apply the Tax Abatements to reimburse the Developer for a portion of the costs of the Project as further provided in this Agreement. (4) The City has made the findings required by the Tax Abatement Act for the Tax Abatement Program. Section 2.2 Representations and Warranties of the Developer. The Developer makes the following representations and warranties: (1) The Developer has the power to enter into this Agreement and to perform its obligations hereunder and is not in violation of its articles or bylaws or any local, state or federal laws. (2) The Developer is a limited partnership validly existing under the laws of the State of Indiana, is authorized to conduct business in the State, and has full power to enter into this Agreement and carry out the covenants contained herein. (3) The Developer will cause the Project to be constructed in accordance with the terms of this Agreement and all City, County, state and federal laws and regulations (including, but not limited to, environmental, zoning, energy conservation, building code and public health laws and regulations), including the Americans With Disabilities Act. (4) The Developer will obtain or cause to be obtained, in a timely manner, all required permits, licenses and approvals, and will meet, in a timely manner, all requirements of all applicable local, state, and federal laws and regulations which must be obtained or met before the Project may be lawfully constructed. (5) 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. (6) 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 provisions of any contractual restriction, evidence of indebtedness, agreement or instrument of whatever nature to which the Developer is now a party or by which it is bound, or constitutes a default under any of the foregoing. 3 60025690 (7) The Developer will make commercially reasonable efforts to cooperate with the City's reasonable requests for information directly related to any litigation commenced with respect to the Project in which the City is named a party but only to the extent that the City and the Developer are not adverse or potentially adverse parties to the litigation. (8) The Developer will make commercially reasonable efforts to cooperate with the City in resolution of any traffic, parking, trash removal or public safety problems which may arise in connection with the construction and operation of the Project. ARTICLE III UNDERTAKINGS BY DEVELOPER AND CITY Section 3.1 Construction of Project and Reimbursement of Tax Abatement Property Cost. (1) The Developer agrees that it will construct the Project in substantial accordance with the construction plans approved by the City, in accordance with the terms of this Agreement and in compliance with 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). The Developer will obtain or cause to be obtained, in a timely manner (subject to factors outside the control of Developer), all required permits, licenses and approvals, and will meet, in a timely manner, all requirements of all applicable local, state, and federal laws and regulations which must be obtained or met before the Project may be lawfully constructed. Nothing in this Agreement shall be deemed to impair or limit any of the City's rights or responsibilities under its zoning laws or construction permit processes. The Developer will, at all times prior to the termination of this Agreement, operate and maintain, preserve and keep the Project or cause the Project to be maintained, preserved and kept with the appurtenances and every part and parcel thereof, in good repair and condition. (2) Upon submission to the City of invoices relating to the cost of the Tax Abatement Property attributable to the Project in an amount not less than $340,000 (the "Reimbursement Amount"), the City shall reimburse the Developer for such costs pursuant to the Abatement Program as provided in Section 3.9. Section 3.2 Limitations on Undertaking of the City. Notwithstanding the provisions of Section 3.1, the City shall have no obligation to the Developer, under this Agreement, to reimburse the Developer for a portion of the cost of the Project, if the City, at the time or times such payment is to be made, is entitled under Section 4.2 to exercise any of the remedies set forth therein as a result of an Event of Default which has not been cured. Notwithstanding any other provisions of the Agreement, the City shall have no obligation to the Developer under this Agreement to reimburse the Developer for the costs of the Project in an amount greater than $340,000. M 6002569v1 Section 3.3 Commencement and Completion of Construction. The Developer shall complete the Project by December 31, 2014, barring Unavoidable Delays. All work with respect to the Project to be constructed or provided by the Developer shall be in substantial conformity with the Plans and Specifications as submitted by the Developer and approved by the City. Nothing in this Agreement shall be deemed to impair or limit any of the City's rights or responsibilities under its zoning laws or construction permit processes. Section 3.4 Damage and Destruction. In the event of damage or destruction of the Project that (i) Developer chooses not to repair or rebuild, or (ii) Developer does not commence and diligently pursue such repair or rebuilding within one hundred eighty (180) days after such event of damage or destruction, City may, with written notice to Developer, terminate this Agreement and discontinue such Tax Abatement Program for the Project as of the date of such event of damage or destruction. Section 3.5 Change in Use of Project. The City's obligations pursuant to this Agreement shall be subject to the continued operation of the Project by the Developer, or any successors or assigns of Developer approved by City as set forth in Section 3.6 below, during the Term. Section 3.6 Transfer of Project and Assignment of Agreement. The Developer represents and agrees that prior to the expiration or earlier termination of this Agreement the Developer shall not assign this Agreement in conjunction with a transfer of the Project or any part thereof or any interest therein, without the prior written approval of the City, which approval shall not be unreasonably withheld, conditioned or delayed. The City shall be entitled to require as conditions to any such approval that: (1) Any proposed transferee shall have the qualifications and financial responsibility, in the reasonable judgment of the City, necessary and adequate to fulfill the obligations undertaken in this Agreement by the Developer. (2) Any proposed transferee, by instrument in writing reasonably satisfactory to the City shall, for itself and its successors and assigns, and expressly for the benefit of the City, have expressly assumed all of the obligations of the Developer under this Agreement and agreed to be subject to all the conditions and restrictions to which the Developer is subject. The City shall provide Developer with written approval or denial within thirty (30) days of Developer's request therefor. In the event of a transfer of the Project to a transferee approved by City, Developer shall be released from liability hereunder after the date of such transfer, and City shall look solely to such transferee to fulfill the obligation of Developer hereunder. Section 3.7 Real Property Taxes. The Developer shall, so long as this Agreement remains in effect, pay all real property taxes with respect to all parts of the Tax Abatement Property owned by it which are payable pursuant to any statutory or contractual duty that shall accrue until title to the property is vested in another person. The Developer agrees that for tax assessments so long as this Agreement remains in effect: 5 60025690 (a) It will not challenge the market value of the Tax Abatement Property with any governmental entities, other than the City. (b) It will not seek administrative review or judicial review of the applicability of any tax statute relating to the ad valorem property taxation of real property contained on the Tax Abatement Property determined by any tax official to be applicable to the Project or the Developer or raise the inapplicability of any such tax statute as a defense in any proceedings with respect to the Tax Abatement Property, including delinquent tax proceedings; provided, however, "tax statute" does not include any local ordinance or resolution levying a tax; (c) It will not seek administrative review or judicial review of the constitutionality of any tax statute relating to the taxation of real property contained on the Tax Abatement Property determined by any tax official to be applicable to the Project or the Developer or raise the unconstitutionality of any such tax statute as a defense in any proceedings, including delinquent tax proceedings with respect to the Tax Abatement Property; provided, however, "tax statute" does not include any local ordinance or resolution levying a tax; (d) It will not seek any tax deferral or abatement, either presently or prospectively authorized under Minnesota Statutes, Section 469.181, or any other State or federal law, of the ad valorem property taxation of the Tax Abatement Property so long as this Agreement remains in effect. Section 3.8 Business Subsidies Act. (1) In order to satisfy the provisions of Minnesota Statutes, Sections 116J.993 to 116J.995 (the "Business Subsidies Act"), the Developer acknowledges and agrees that the amount of the "Business Subsidy" granted to the Developer under this Agreement is the value of a portion of the Tax Abatement Property attributable to the Project, which is approximately $340,000, and that the Business Subsidy is needed because the Project is not sufficiently feasible for the Developer to undertake without the Business Subsidy. The public purpose of the Business Subsidy is to increase the tax base in the City. The Developer agrees that they will meet the following goals (the "Goals"): it will create at least one (1) full time job in connection with the development of the Project at a wage of at least $9.50 per hour, which includes benefits not required by law, within two years from the Benefit Date. (2) If none of the Goals are met, the Developer agrees to repay all of the Business Subsidy to the City, plus interest ("Interest") set at the implicit price deflator defined in Minnesota Statutes, Section 275.70, Subdivision 2, accruing from and after the Benefit Date, compounded semiannually. If the Goals are met in part, the Developer will repay a portion of the Business Subsidy (plus Interest) determined by multiplying the Business Subsidy by a fraction, the numerator of which is the number of jobs in the Goals which were not created at the wage level set forth above and the denominator of which is one (1) (i.e. number of jobs set forth in the Goals). 31 6002569v1 (3) The Developer agrees to (i) report its progress on achieving the Goals to the City until the later of the date the Goals are met or two years from the Benefit Date, or, if the Goals are not met, until the date the Business Subsidy is repaid, (ii) include in the report the information required in Section 116J.994, Subdivision 7 of the Business Subsidies Act on forms developed by the Minnesota Department of Employment and Economic Development, and (iii) send completed reports to the City. The Developer agrees to file these reports no later than March 1 of each year commencing March 1, 2015, and within 30 days after the deadline for meeting the Goals. The City agrees that if it does not receive the reports, it will mail the Developer a warning within one week of the required filing date. If within 14 days of the post marked date of the warning the reports are not made, the Developer agrees to pay to the City a penalty of $100 for each subsequent day until the report is filed up to a maximum of $1,000. (4) The Developer agrees to continue operation of the Project for at least five (5) years after the Benefit Date. (5) Other than the Tax Abatements provided by the City and comparable tax abatements from the County, there are no state or local govermnent agencies providing financial assistance for the Project. (6) There is no parent corporation of the Developer. (7) The Developer certifies that it does not appear on the Minnesota Department of Employment and Economic Development's list of Developers that have failed to meet the terms of a business subsidy agreement. Section 3.9 Duration of Abatement Program. •am. The Tax Abatement Program shall exist for a period of up to 7 years beginning with real estate taxes payable in 2016 through 2022. On or before February 1 and August 1 of each year commencing August 1, 2016 until the earlier of the date that the Developer shall have received the Reimbursement Amount or February 1, 2023 the City shall pay the Developer the amount of the Tax Abatements received by the City in the previous six month period. The City may terminate the Tax Abatement Program and this Agreement at an earlier date if an Event of Default occurs and the City rescinds or cancels this Agreement as more fully set forth in Article IV herein. 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: (1) Failure by the Developer to timely pay any ad valorem real property taxes, special assessments, utility charges or other governmental impositions with respect to the Project. (2) Failure by the Developer to cause the construction of the Project to be completed pursuant to the terms, conditions and limitations of this Agreement. 7 6002569v1 (3) Failure by the Developer to observe or perform any other covenant, condition, obligation or agreement on its part to be observed or performed under this Agreement. 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 commence and diligently pursue such Event of Default if Developer is unable to cure within such thirty (30) day period and Developer is diligently pursuing and can demonstrate progress toward curing the default). If the Developer is unable to cure or commence a cure for the Event of Default within said thirty (30) days as required above: (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 its default and continue its performance under this Agreement. (b) The City may cancel and rescind this 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 the other party, such waiver shall be limited to the particular breach so waived and shall not be deemed to waive any other concurrent, previous or subsequent breach hereunder. Section 4.5 Agreement to Pay Attorney's Fees and Expenses. Whenever any Event of Default occurs and the City shall employ attorneys or incur other expenses for the collection of payments due or to become due or for the enforcement or performance or observance of any obligation or agreement on the part of the Developer herein contained, the Developer agrees that they shall, on demand herefore, pay to the City the reasonable fees of such attorneys and such other expenses so incurred by the City. K 60025690 Section 4.6 Release and Indemnification Covenants. (1) The Developer releases from and covenants and agrees that the City and its governing body members, officers, agents, servants and employees shall not be liable for and agrees to indemnify and hold harmless the City and its governing body members, officers, agents, servants, and employees 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. (2) Except for any willful misrepresentation or any willful or wanton misconduct of the following named parties, the Developer agrees to protect and defend the City and its governing body members, officers, agents, servants and employees, now or forever, and further agrees to hold the aforesaid harmless from any claim, demand, action or other proceeding whatsoever by any person or entity whatsoever arising or purportedly arising from a breach of the obligations of the Developer under this Agreement, or the transactions contemplated hereby or the acquisition, construction, installation, ownership, maintenance and operation of the Proj ect. (3) The City and its governing body members, officers, agents, servants and employees shall not be liable for any damages or injury to the persons or property of the Developer or its officers, agents, servants or employees or any other person who may be about the Project due to any act of negligence of any person. (4) 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 in the individual capacity thereof. (5) If Developer shall fail to perform its obligations hereunder, and if City shall, as a consequence thereof recover a money judgment against Developer, City agrees that it shall first look to Developer's right, title and interest in and to the Project for the collection of such judgment; and unless Developer's right, title and interest in and to the Project is inadequate to satisfy such judgment, City agrees that no other assets of Developer shall be subject to levy, execution or other process for the satisfaction of such judgment. ARTICLE V ADDITIONAL PROVISIONS Section 5.1 Conflicts of Interest. No member of the governing body or other official of the City shall participate in any decision relating to this 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. 9 6002569v1 Section 5.2 Titles of Articles and Sections. Any titles of the several parts, articles and sections of this Agreement are inserted for convenience of reference only and shall be disregarded in construing or interpreting any of its provisions. Section 5.3 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 (1) in the case of the Developer is addressed to or delivered personally to: Duke Realty Limited Partnership c/o Duke Realty Corporation 1600 Utica Avenue, Suite 250 St. Louis Park, MN 55416 Attention: copy to: Duke Realty Corporation 6133 North River Road, Suite 200 Rosemount, IL 60018 Attn: (2) in the case of the City is addressed to or delivered personally to the City at: City of Otsego Otsego City Hall 13400 90th Street NE Otsego, MN 55330 Attention: 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 5.4 Counterparts. This Agreement may be executed in any number of counterparts, each of which shall constitute one and the same instrument. Section 5.5 Law Governing, This Agreement will be governed and construed in accordance with the laws of the State of Minnesota. 10 60025690 Section 5.6 Term. This Agreement shall remain in effect commencing on the Effective Date until the earlier of (i) the date the Developer receives the Reimbursement Amount, or (ii) February 1, 2023, unless earlier terminated or rescinded in accordance with its terms. Section 5.7 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. 11 6002569v1 IN WITNESS WHEREOF, the City has caused this Agreement to be duly executed in its name and on its behalf, and the Developer has caused this Agreement to be duly executed in its name and on its behalf, on or as of the date first above written. DUKE REALTY LIMITED PARTNERSHIP, an Indiana limited partnership By Duke Realty Corporation, Its General Partner Its: This is a signature page to the Tax Abatement and Business Subsidy Agreement by and between the City of Otsego, Minnesota and Duke Realty Limited Partnership. S-1 6002569v1 CITY OF OTSEGO, MINNESOTA By Its Mayor By Its Administrator This is a signature page to the Tax Abatement and Business Subsidy Agreement by and between the City of Otsego, Minnesota and Duke Realty Limited Partnership. S-2 6002569v1 EXHIBIT A DESCRIPTION OF TAX ABATEMENT PROPERTY Lot 1, Block 1, Gateway North 6 A-1 6002569v1 EXTRACT OF MINUTES OF MEETING OF THE CITY COUNCIL OF THE CITY OF OTSEGO, MINNESOTA HELD: March 10, 2014 Pursuant to due call and notice thereof, a meeting of the City Council of the City of Otsego, Wright County, Minnesota, was duly called and held at the Otsego Prairie Center in said City on Monday, the 10th day of March, 2014, at 7:00 o'clock p.m. The following members were present: and the following were absent: Member adoption: introduced the following resolution and moved its RESOLUTION 2014-16 APPROVING PROPERTY TAX ABATEMENTS AND AUTHORIZING EXECUTION OF A TAX ABATEMENT AND BUSINESS SUBSIDY AGREEMENT BE IT RESOLVED by the City Council (the "Council") of the City of Otsego, Minnesota (the "City"), as follows: 1. Recitals. (a) Duke Realty Limited Partnership (the "Developer") proposes to construct an approximately 300,000 square foot warehouse building in the City (the "Project"). The Developer has requested that the City provide financial assistance to the Developer for the Project. The City proposes to use the abatement for the purposes provided for in the Abatement Law (as hereinafter defined), including the Project. The proposed term of the abatement will be for up to 7 years in an amount not to exceed $340,000. The abatement will apply to 50% of the City's share of the property taxes (the "Abatement") derived from the property described as Lot 1, Block 1, Gateway North 6(the "Property"). (b) On the date hereof, the Council held a public hearing on the question of the Abatement, and said hearing was preceded by at least once more than ten days but not more than 30 days prior published notice thereof. (c) The Abatement is authorized under Minnesota Statutes, Sections 469.1812 through 469.1816, as amended (the "Abatement Law"). 5943876v1 2. Findings for the Abatement. The City Council hereby makes the following findings: (a) The Council expects the benefits to the City of the Abatement to at least equal or exceed the costs to the City thereof. (b) Granting the Abatement is in the public interest because it will significantly increase the tax base of the City and provide quality employment opportunities in the City. (c) The Property is not located in a tax increment financing district. (d) In any year, the total amount of property taxes abated by the City by this and other resolutions and agreements, if any, does not exceed the greater of ten percent (10%) of the net tax capacity of the City for the taxes payable year to which the abatement applies or $200,000. 3. Terms of Abatement. The Abatement is hereby approved. The terms of the Abatement are as follows: (a) The Abatement shall be for up to seven (7) years ten years beginning with real estate taxes payable in 2016 and continuing through 2022, inclusive. (b) The City will abate and pay to the Developer 50% of the City's share of the property tax amount which the City receives from the Property, not to exceed $340,000. (c) The Abatement shall be subject to all the terms and limitations of the Abatement Law. 4. ADDroval of Tax Abatement and Business Subsidy Agreement. (a) The City Council hereby approves a Tax Abatement and Business Subsidy Agreement with the Developer providing for payment of the Abatement and the City's assistance for the Project in substantially the form submitted, and the Mayor and Clerk are hereby authorized and directed to execute the Tax Abatement and Business Subsidy Agreement on behalf of the City. (b) The approval hereby given to the Tax Abatement and Business Subsidy Agreement includes approval of such additional details therein as may be necessary and appropriate and such modifications thereof, deletions therefrom and additions thereto as may be necessary and appropriate and approved by the City officials authorized by this resolution to execute the Agreement. The execution of the Agreement by the appropriate officer or officers of the City shall be conclusive evidence of the approval of the Agreement in accordance with the terms hereof. The motion for the adoption of the foregoing resolution was made by member and duly seconded by member and, upon a vote being taken thereon after full discussion thereof, the following voted in favor thereof - 2 5943876v1 and the following voted against the same: Whereupon said resolution was declared duly passed and adopted. 5943876v1 STATE OF MINNESOTA ) ) SS COUNTY OF WRIGHT ) I, the undersigned, being the duly qualified and acting Clerk of the City of Otsego, Minnesota (the "City"), by reason of my office as Clerk, DO HEREBY CERTIFY that I have compared the attached and foregoing extract of minutes with the original thereof on file in my office, and that the same is a full, true and complete transcript of the minutes of a meeting of the City Council of the City, duly called and held on the date therein indicated, insofar as such minutes relate to property tax abatements for the Gateway North Project. WITNESS my hand this day of March, 2014. City Clerk 5943876vt