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7.1. SR 09-03-2013 City of Elk - Request for Action River TO ITEM NUMBER Mayor and City Council 7.1 AGENDA SECTION MEETING DATE PREPARED BY Public Hearings September 3, 2013 Clay Wilfahrt,Assistant Director of Economic Development ITEM DESCRIPTION REVIEWED By Tax Increment Finance: Preferred Powder LLC. Brain Beeman,EDA Director and Jeremy Barnhart, CODD Deputy Director REVIEWED BY Cal Portner, City Administrator Action Requested 1) Open a Public Hearing to consider Tax Increment Financing District Number 23 (TIF 23) in the City of Elk River as requested by Preferred Powder Coating,LLC. 2) Approve by motion the following: • Interfund Loan Resolution • Resolution Approving TIF • Forgivable Loan Agreement • Forgivable Loan Mortgage • Forgivable Loan Security Agreement • Wetland Credit Purchase Agreement • TIF Agreement • Land Purchase Agreement • Development Agreement Background/Discussion Preferred Powder,LLC submitted an application for TIF for$1,153,878 for the construction of a 100,000 sq. ft. manufacturing facility in the city-owned Nature's Edge Business Center. At its August 19 meeting,the Council called for a public hearing for tonight's meeting. Both the school district and the county waived the 30-day comment period so the city could consider approval at an earlier date. Preferred Powder requested TIF of$1,153,878 over 9 years. With a 1.5%interest rate,the city amount of TIF would be $404,082, the school district portion would be $401,556, and the county would be $436,547. Staff has evaluated Preferred Powder's application and has scored it as a 36 out of a possible 45 points, which qualifies it as a "moderately desirable"project based on the city's project priorities. The Planning Commission has reviewed the site plan as part of a variance application. The Commission determined that the plan is consistent with the city's comprehensive plan. A Business Subsidy Agreement is required by statute because the proposed assistance exceeds $150,000. The agreement will require the applicant to create a minimum of 8 jobs and retain their existing 24 jobs. They P O w E R E U a r NaA f RE] must retain the jobs for a minimum of one year and they must pay wages greater than$12.19 per hour. Preferred Powder stated they intend to pay an average wage of$15 per hour. Financial Impact In accordance with the city's Tax Increment Finance Policy, Springsted Inc., completed a but for analysis and financial projection for the tax increment project. Springsted analyzed the sources and uses of funds for the applicant,and used input from the developer,banker, and city staff to form its opinion. They determined that the request for $1,153,878 is reasonable and that the project would not occur butfor the amount requested. A representative of Springsted will be at the meeting to address any questions. Staff can support the TIF application for a number of reasons,including: 1) Springsted's independent but for analysis supports the applicant's tax increment request. 2) Without support,the project will not go forward,based on statements of the applicant. 3) Upon construction,there will be a large,industrial building in the new development. 4) As the first such project, Preferred Powder should generate interest,momentum,and additional investment toward the eventual build out of the area. 5) Changes to the economy and banking rules have limited access to bank financing The developer and the banker financing the deal has expressed that the TIF is needed as up-front assistance. The city will use the land write down of$680,895 as up-front, and provide the remaining $472,983 through an interfund loan from the city's development fund. This will cover the site development costs and will be reimbursed upon actual costs incurred. The property tax dollars generated by the city, county, and school district from this property will be used to repay first the development fund,and then the land both with a 1.5%interest rate. Springsted stated that 24%interest is standard. At 1.5%interest, staff anticipates this project will take 9 years to pay back. The construction project will cost an estimated $6,192,695. Public financing will include: • TIF Financing $1,153,878 • FDA Microloan (equipment) $ 100,000 • FDA Forgivable Loan (construction) $ 200,000 Total public financing $1,453,878 (23% of project cost) Pending approvals, staff expects to close on the TIF, other city financing, and the land sale in early September. Preferred Powder plans to begin construction in September. Attachments • TIF Plan • Interfund Loan Resolution • Resolution Approving TIF • Forgivable Loan Documents • Wetland Credit Documents • TIF Agreement • Purchase Agreement • Development Agreement i City of Elk River, Minnesota Modification to the Development Program for Development District No. 1 and the Tax Increment Financing Plan for Tax Increment Financing (Economic Development) District No. 23 (Preferred Powder Coating Project) Draft Dated: August 16, 2013 Public Hearing Date (Anticipated): September 3, 2013 or alternatively, September 16, 2013 Approved: Prepared by: SPRINGSTED INCORPORATED 380 Jackson Street, Suite 300 St. Paul, MN 55101-2887 (651) 223-3000 WWW.SPRINGSTED.COM TABLE OF CONTENTS SECTION I—MODIFICATION TO THE DEVELOPMENT PROGRAM FOR DEVELOPMENT DISTRICT NO. 1 Foreword............................................................................................................................................................ 1 SECTION 11—TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING (ECONOMIC DEVELOPMENT) DISTRICT NO. 23 A. Definitions.................................................................................................................................................. 2 B. Statutory Authorization.............................................................................................................................. 2 C. Statement of Need and Public Purpose..................................................................................................... 2 D. Statement of Objectives ............................................................................................................................ 2 E. Designation of Tax Increment Financing District as an Economic Development District................................................................................................................ 2 F. Duration of TIF District........................................................................................................... 3 G. Property to be Included in the TIF District.................................................................................................. 3 H. Property to be Acquired in the TIF District................................................................................................. 4 I. Specific Development Expected to Occur Within the TIF District.............................................................. 4 J. Findings and Need for Tax Increment Financing....................................................................................... 4 K. Estimated Public Costs.............................................................................................................................. 6 L. Estimated Sources of Revenue................................................................................................................. 6 M. Estimated Amount of Bonded Indebtedness.............................................................................................. 7 N. Original Net Tax Capacity.......................................................................................................................... 7 0. Original Tax Capacity Rate........................................................................................................................ 7 P. Projected Retained Captured Net Tax Capacity and Projected Tax Increment......................................... 8 Q. Use of Tax Increment................................................................................................................................ 8 R. Excess Tax Increment............................................................................................................................... 9 S. Tax Increment Pooling and the Five Year Rule......................................................................................... 9 T. Limitation on Administrative Expenses...................................................................................................... 10 U. Limitation on Property Not Subject to Improvements- Four Year Rule..................................................... 10 V. Estimated Impact on Other Taxing Jurisdictions........................................................................................ 11 W. Prior Planned Improvements..................................................................................................................... 11 X. Development Agreements......................................................................................................................... 12 Y. Assessment Agreements........................................................................................................................... 12 Z. Modifications of the Tax Increment Financing Plan ................................................................................... 12 AA. Administration of the Tax Increment Financing Plan.................................................................................. 12 AB. Financial Reporting and Disclosure Requirements.................................................................................... 13 Map of the Tax Increment Financing District....................................................................................... EXHIBIT I Map of the Development District......................................................................................................... EXHIBIT I AssumptionsReport ........................................................................................................................... EXHIBIT 11 Projected Tax Increment Report......................................................................................................... EXHIBIT III Estimated Impact on Other Taxing Jurisdictions Report...................................................................... EXHIBIT IV Market Value Analysis Report............................................................................................................. EXHIBIT V City of Elk River, Minnesota SECTION I-MODIFICATION TO THE DEVELOPMENT PROGRAM FOR DEVELOPMENT DISTRICT NO.1 Foreword The following text represents a Modification to the Development Program for Development District No. 1. This modification represents a continuation of the goals and objectives set forth in the Development Program for Development District No. 1. The changes generally include the establishment of Tax Increment Financing (Economic Development) District No. 23. For further information, a review of the Development Program for Development District No. 1 is recommended. It is available from the City Administrator at the City of Elk River. Other relevant information is contained in the Tax Increment Financing Plans for the Tax Increment Financing Districts located within Development District No. 1. SPRINGSTED Pagel City of Elk River, Minnesota SECTION II-TAX INCREMENT FINANCING PLAN FOR TAX INCREMENT FINANCING(ECONOMIC DEVELOPMENT) DISTRICT NO. 23 Section A Definitions The terms defined in this section have the meanings given herein, unless the context in which they are used indicates a different meaning: "City„means the City of Elk River, Minnesota; also referred to as a "Municipality". "Council"means the City Council of the City; also referred to as the "Governing Body". "County„means Sherburne County, Minnesota. "Development District" means Development District No. 1 in the City, which is described in the corresponding Development Program. "Development Program"means the Development Program for the Development District "EDA"means the Elk River Economic Development Authority. "Project Area" means the geographic area of the Development District. "School District"means Independent School District No. 728, Minnesota. "State"means the State of Minnesota. "TIF Act"means Minnesota Statutes, Sections 469.174 through 469.1794, both inclusive. "TIF District"means Tax Increment Financing (Economic Development) District No. 23. "TIF Plan"means the tax increment financing plan for the TIF District(this document). Section B Statutory Authorization See the Development Program for the Development District. Section C Statement of Need and Public Purpose See the Development Program for the Development District. Section D Statement of Objectives See the Development Program for the Development District. Section E Designation of Tax Increment Financing District as an Economic Development District Economic development districts are a type of tax increment financing district which consist of any project, or portions of a project,which the City finds to be in the public interest because: SPRINGSTED Page 2 City of Elk River, Minnesota (1) it will discourage commerce, industry, or manufacturing from moving their operations to another state or municipality; (2) it will result in increased employment in the state; or (3) it will result in preservation and enhancement of the tax base of the state. The TIF District qualifies as an economic development district in that the proposed development described in this TIF Plan (see Section I) meets the criteria listed above in (2) and (3). Without establishment of the TIF District, the proposed development would not occur within the City. The proposed development will also result in increased employment and enhancement of the tax base in both the City and the State. Tax increments from an economic development district must be used to provide improvements, loans, subsidies, grants, interest rate subsidies, or other assistance in which at least 85% of the square footage of the facilities to be constructed are used for any of the following purposes: (1) manufacturing or production of tangible personal property, including processing, resulting in the change of the condition of the property; (2) warehousing, storage and distribution of tangible personal property, excluding retail sales; (3) research and development related to the activities listed in (1)or(2)above; (4) telemarketing if that activity is the exclusive use of the property; (5) tourism facilities(see M.S. Section 469.174, Subd. 22); (6) qualified border retail facilities(see M.S. Section 469.176, Subd. 4c);or (7) space necessary for and related to the activities listed in (1)through(6)above. Tax increments from the TIF District will be used to provide financial assistance to the proposed development (see Section I), in which over 85% of the square footage of the facilities to be constructed will be used for manufacturing, warehousing, or research or other purposes as listed in (1), (2), &(3)above. Section F Duration of the TIF District Economic development districts may remain in existence 8 years from the date of receipt by the City of the first tax increment. The City anticipates that the TIF District will remain in existence the maximum duration allowed by law (projected to be through the year 2023). Modifications of this plan (see Section AA)shall not extend these limitations. All tax increments from taxes payable in the year the TIF District is decertified shall be paid to the City. Section G Property to be Included in the TIF District The TIF District is an approximately 10.36-acre area of land located within the Project Area. A map showing the location of the TIF District is shown in Exhibit I. The boundaries and area encompassed by the TIF District are described below: Parcel ID Number Legal Description 75-820-0305 Lot 1, Blk 3 The area encompassed by the TIF District shall also include all street or utility right-of-ways located upon or adjacent to the property described above. SPRINGSTED Page 3 City of Elk River, Minnesota Section H Property to be Acquired in the TIF District The City may acquire and sell any or all of the property located within the TIF District; however, the City does not anticipate acquiring any such property at this time. The EDA intends to sell the property within the TIF District to the developer upon commencement of the project. Section I Specific Development Expected to Occur Within the TIF District The proposed development is expected to consist of an approximately 100,224 square foot facility for Preferred Powder Coating, a metal powder coating company that works with aeronautics, athletic equipment, automotive, die casting, medical equipment, OEM, recreational, retail and sheet metal. At least 85% of the facility will be used for manufacturing, distribution, or research, with less than 15% available for office space. The development will result in increased employment within the City, in compliance with statutory requirements. The company currently employs 24 employees that will be new to the City with the company relocation, and anticipates creating 8-10 new jobs over the next two years. It is anticipated tax increment will be used to finance a portion of the extraordinary site improvement and infrastructure costs necessary for development of the project site. In addition, the City anticipates using available tax increment for related administrative expenses and any other eligible expenditures associated with development of the site. The facility is expected to be fully constructed in 2013 and be 100% assessed and on the tax rolls as of January 2, 2014 for taxes payable in 2015. At the time this document was prepared there were no signed construction contracts with regards to the above described development. Section J Findings and Need for Tax Increment Financing In establishing the TIF District, the City makes the following findings: (1) The TIF District qualifies as an economic development district; See Section E of this document for the reasons and facts supporting this finding. (2) The proposed development, in the opinion of the City,would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future, and the increased market value of the site that could reasonably be expected to occur without the use of tax increment would be less than the increase in market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the TIF District permitted by the TIF Plan. Factual basis: Proposed development not expected to occur., The proposed development consists of an approximately 100,224 square foot manufacturing facility. The developer of the site has submitted information to the City demonstrating that the development of this site is not financially feasible without the assistance provided in this TIF Plan. The City has determined the proposed development would not occur but-for the financial assistance provided in this TIF Plan because of high costs related to the acquisition and development of the site. There are extraordinary site improvement costs associated with development of the site and the developer has SPRINGSTED Page 4 City of Elk River, Minnesota indicated that the development would not occur without the financial assistance provided by the City, as it would not be economically feasible. The developer's lender has indicated approval of financing for the project is contingent on City financial assistance for financing of a portion of the extraordinary site improvement and acquisition costs. Therefore it has been determined the project is not feasible and would be unlikely to occur, but-for the use of tax increment to finance a portion of the extraordinary costs related to site improvements and infrastructure costs. The City finds the use of tax increment necessary to finance these site improvement and infrastructure costs which currently do not allow development on the property. The City anticipates providing financial assistance through the use of an interfund loan, which will be repaid through the collection of tax increment. No Higher market value expected., The proposed development, in the opinion of the City, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future, and the increased market value of the site that could reasonably be expected to occur without the use of tax increment would be less than the increase in market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the TIF District permitted by the TIF Plan; The desired development project shall consist of an approximately 100,224 square foot manufacturing facility. The proposed development will require substantial costs including site improvements and infrastructure costs, due to wetlands and a gas line running through the property, and additional costs compared to other development sites the company has considered. The increased market value of the site that could reasonably be expected to occur without the use of tax increment financing would be less than the increase in market value estimated to result from the proposed development after subtracting the present value of the projected tax increments for the maximum duration of the TIF District permitted by the TIF Plan. Without improvements the City has no reason to expect that significant development would occur without assistance similar to that provided in this plan. For the same reasons that the desired development described above is not feasible without tax increment assistance, the City believes that no alternative development is likely to occur without similar assistance. Almost any other development of the site would require the same substantial site improvements and infrastructure costs. Finally, the City believes that the desired project represents the maximum development density available to the project site. Therefore, the City concludes as follows: The proposed development, in the opinion of the City, would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future. To summarize the basis for the City's findings regarding alternative market value, in accordance with Minnesota Statutes, Section 469.175, Subd. 3(d), the City makes the following determinations: a. The City's estimate of the amount by which the market value of the site will increase without the use of tax increment financing is $0 (for the reasons described above), except some unknown amount of appreciation. b. If the proposed development to be assisted with tax increment occurs in the District, the total increase in market value would be approximately $5,101,056 including the value of the building (See Exhibit V). C. The present value of tax increments from the District for the maximum duration of the district permitted by the TIF Plan is estimated to be$1,071,403(See Exhibit V). d. Even if some development other than the proposed development were to occur, the City finds that no alternative would occur that would produce a market value increase greater than $4,029,653 (the amount in clause b less the amount in clause c)without tax increment assistance. (3) The TIF Plan would afford maximum opportunity, consistent with the sound needs of the City as a whole,for development of the Project Area by private enterprise. SPRINGSTED Page 5 City of Elk River, Minnesota Factual basis: The proposed development is the construction of a manufacturing facility to be constructed in the Development District that is expected to create approximately 8-10 new jobs in the City and State, plus create substantial new tax base for the City and the State. The development clearly meets the City's economic development goals in terms of land use,job retention, and wage levels. (4) The TIF Plan conforms to general plans for development of the City as a whole. Factual basis: The City Planning Commission has determined that the development proposed in the TIF Plan conforms to the City comprehensive plan. Section K Estimated Public Costs The estimated public costs of the TIF District are listed below. Such costs are eligible for reimbursement from tax increments of the TIF District. Land/building acquisition $680,695 Site improvements/infrastructure costs $473,183 Installation of public utilities $0 Bond principal payments 0 Bond interest payments 0 Loan interest payments $113,113 Administrative expenses $12,798 Total $1,279,789 The City anticipates using tax increment to the extent available to finance acquisition costs, site improvements/infrastructure costs, installation of public utilities, related administrative expenses, and other TIF- eligible expenditures. The City reserves the right to administratively adjust the amount of any of the items listed above or to incorporate additional eligible items, so long as the total estimated public cost is not increased. Section L Estimated Sources of Revenue Tax increment revenue $1,279,789 Interest on invested funds 0 Bond proceeds 0 Loan proceeds 0 Special assessments 0 Rent/lease revenue 0 Grants 0 Total $1,279,789 The City anticipates providing financial assistance for acquisition, site improvements and infrastructure to the proposed development through the use of an interfund loan. As tax increments are collected from the TIF District in future years, a portion of these taxes will be used by the City to reimburse itself for public costs financed by the interfund loan (see Section K). SPRINGSTED Page 6 City of Elk River, Minnesota The City reserves the right to finance any or all public costs of the TIF District using pay-as-you-go assistance, internal funding, general obligation or revenue debt (referred to together as "TIF Bonds"), or any other financing mechanism authorized by law. The City also reserves the right to use other sources of revenue legally applicable to the Project Area to pay for such costs including, but not limited to, special assessments, utility revenues, federal or state funds, and investment income. Section M Estimated Amount of Bonded Indebtedness The maximum principal amount of bonds (as defined in the TIF Act)secured in whole or part with tax increment from the TIF District is$1,279,789. The City currently plan to finance the improvements in the form of an interfund loan and reserves the right to issue bonds in any form, including without limitation any interfund loan with interest not to exceed the maximum permitted under Section 469.178, subd. 7 of the TIF Act. Section N Original Net Tax Capacity The County Auditor shall certify the original net tax capacity of the TIF District. This value will be equal to the total net tax capacity of all property in the TIF District as certified by the State Commissioner of Revenue. For districts certified between January 1 and June 30, inclusive, this value is based on the previous assessment year. For districts certified between July 1 and December 31, inclusive, this value is based on the current assessment year. The Estimated Market Value of all property within the TIF District as of January 2, 2013,for taxes payable in 2014, is $815,900 and the estimated tax capacity has been assumed to be$15,568,following reclassification from tax-exempt (EDA and City-owned to Commercial-Industrial) which is estimated to be the original net tax capacity of the TIF District. Each year the County Auditor shall certify the amount that the original net tax capacity has increased or decreased as a result of: (1) changes in the tax-exempt status of property; (2) reductions or enlargements of the geographic area of the TIF District; (3) changes due to stipulation agreements or abatements; or (4) changes in property classification rates. Section 0 Original Tax Capacity Rate The County Auditor shall also certify the original tax capacity rate of the TIF District. This rate shall be the sum of all local tax rates that apply to property in the TIF District. This rate shall be for the same taxes payable year as the original net tax capacity. In future years, the amount of tax increment generated by the TIF District will be calculated using the lesser of(a)the sum of the current local tax rates at that time or(b)the original tax capacity rate of the TIF District. At the time this document was prepared, the final sum of all local tax rates that apply to property in the TIF District,for taxes levied in 2013 and payable in 2014, was not yet available. When this total becomes available, the County Auditor shall certify this amount as the original tax capacity rate of the TIF District. For purposes of estimating the tax increment generated by the TIF District, we have utilized the sum of the local tax rates for taxes levied in 2012 and payable in 2013, of 160.115%as shown below. SPRINGSTED Page 7 City of Elk River, Minnesota 2012/2013 Taxing Jurisdiction Local Tax Rate City of Elk River 50.373% Sherburne County 54.420% ISD#728 50.058% Other 5.264% Total 160.115% Section P Projected Retained Captured Net Tax Capacity and Projected Tax Increment The City anticipates that the project will be completed by December 31, 2013, creating a total tax capacity for the TIF District of$92,668 as of January 2, 2014. The captured tax capacity as of that date is estimated to be $77,100 and the first full year of tax increment is estimated to be$123,449 payable in 2015. A complete schedule of estimated tax increment from the TIF District is shown in Exhibit III. The estimates shown in this TIF plan assume that commercial class rates remain at 1.5% of the estimated market value up to $150,000 and 2.0% of the estimated market value over$150,000, and assume a 3% annual increase in market values. Each year the County Auditor shall determine the current net tax capacity of all property in the TIF District. To the extent that this total exceeds the original net tax capacity, the difference shall be known as the captured net tax capacity of the TIF District. The County Auditor shall certify to the City the amount of captured net tax capacity each year. The City may choose to retain any or all of this amount. It is the City's intention to retain 100% of the captured net tax capacity of the TIF District. Such amount shall be known as the retained captured net tax capacity of the TIF District. Exhibit II gives a listing of the various information and assumptions used in preparing a number of the exhibits contained in this TIF Plan, including Exhibit III which shows the projected tax increment generated over the anticipated life of the TIF District. Section Q Use of Tax Increment Each year the County Treasurer shall deduct 0.36%of the annual tax increment generated by the TIF District and pay such amount to the State's General Fund. Such amounts will be appropriated to the State Auditor for the cost of financial reporting and auditing of tax increment financing information throughout the state. Exhibit III shows the projected deduction for this purpose over the anticipated life of the TIF District. The City has determined that it will use 100% of the remaining tax increment generated by the TIF District for any of the following purposes: (1) pay for the estimated public costs of the TIF District (see Section K) and County administrative costs associated with the TIF District(see Section T); (2) pay principal and interest on tax increment bonds or other bonds issued to finance the estimated public costs of the TIF District; (3) accumulate a reserve securing the payment of tax increment bonds or other bonds issued to finance the estimated public costs of the TIF District; SPRINGSTED Page 8 City of Elk River, Minnesota (4) pay all or a portion of the county road costs as may be required by the County Board under M.S. Section 469.175, Subdivision 1a;or (5) return excess tax increments to the County Auditor for redistribution to the City, County and School District. Tax increments from property located in one county must be expended for the direct and primary benefit of a project located within that county, unless both county boards involved waive this requirement. Tax increments shall not be used to circumvent levy limitations applicable to the City. Tax increment shall not be used to finance the acquisition, construction, renovation, operation, or maintenance of a building to be used primarily and regularly for conducting the business of a municipality, county, school district, or any other local unit of government or the State or federal government, or for a commons area used as a public park, or a facility used for social, recreational, or conference purposes. This prohibition does not apply to the construction or renovation of a parking structure or of a privately owned facility for conference purposes. If there exists any type of agreement or arrangement providing for the developer, or other beneficiary of assistance,to repay all or a portion of the assistance that was paid or financed with tax increments, such payments shall be subject to all of the restrictions imposed on the use of tax increments. Assistance includes sale of property at less than the cost of acquisition or fair market value, grants, ground or other leases at less then fair market rent, interest rate subsidies, utility service connections, roads, or other similar assistance that would otherwise be paid for by the developer or beneficiary. Section R Excess Tax Increment In any year in which the tax increments from the TIF District exceed the amount necessary to pay the estimated public costs authorized by the TIF Plan, the City shall use the excess tax increments to: (1) prepay any outstanding tax increment bonds; (2) discharge the pledge of tax increments thereof; (3) pay amounts into an escrow account dedicated to the payment of the tax increment bonds; or (4) return excess tax increments to the County Auditor for redistribution to the City, County and School District. The County Auditor must report to the Commissioner of Education the amount of any excess tax increment redistributed to the School District within 30 days of such redistribution. Section S Tax Increment Pooling and the Five Year Rule At least 80%of the tax increments from the TIF District must be expended on activities within the district or to pay for bonds used to finance the estimated public costs of the TIF District (see Section E for additional restrictions). No more than 20% of the tax increments may be spent on costs outside of the TIF District but within the boundaries of the Project Area, except to pay debt service on credit enhanced bonds. All administrative expenses are considered to have been spent outside of the TIF District. Tax increments are considered to have been spent within the TIF District if such amounts are: (1) actually paid to a third party for activities performed within the TIF District within five years after certification of the district; SPRINGSTED Page 9 City of Elk River, Minnesota (2) used to pay bonds that were issued and sold to a third party, the proceeds of which are reasonably expected on the date of issuance to be spent within the later of the five-year period or a reasonable temporary period or are deposited in a reasonably required reserve or replacement fund. (3) used to make payments or reimbursements to a third party under binding contracts for activities performed within the TIF District, which were entered into within five years after certification of the district; or (4) used to reimburse a party for payment of eligible costs (including interest)incurred within five years from certification of the district. Beginning with the sixth year following certification of the TIF District,at least 80%of the tax increments must be used to pay outstanding bonds or make contractual payments obligated within the first five years. When outstanding bonds have been defeased and sufficient money has been set aside to pay for such contractual obligations, the TIF District must be decertified. The City does not expect that allowable pooling expenditures will be made outside of the TIF District but within the Project Area (along with allowable administrative expenses), but such expenditures are expressly authorized in this TIF Plan. Section T Limitation on Administrative Expenses Administrative expenses are defined as all costs of the City other than: (1) amounts paid for the purchase of land; (2) amounts paid for materials and services, including architectural and engineering services directly connected with the physical development of the real property in the project; (3) relocation benefits paid to, or services provided for, persons residing or businesses located in the project; (4) amounts used to pay principal or interest on, fund a reserve for, or sell at a discount bonds issued pursuant to section 469.178; or (5) amounts used to pay other financial obligations to the extent those obligations were used to finance costs described in clause (1)to(3). Administrative expenses include amounts paid for services provided by bond counsel, fiscal consultants, planning or economic development consultants, and actual costs incurred by the County in administering the TIF District. Tax increments may be used to pay administrative expenses of the TIF District up to the lesser of (a) 10% of the total estimated public costs authorized by the TIF Plan or(b) 10%of the total tax increment expenditures for the project. Section U Limitation on Property Not Subject to Improvements- Four Year Rule If after four years from certification of the TIF District no demolition, rehabilitation, renovation, or qualified improvement of an adjacent street has commenced on a parcel located within the TIF District, then that parcel shall be excluded from the TIF District and the original net tax capacity shall be adjusted accordingly. Qualified improvements of a street are limited to construction or opening of a new street, relocation of a street, or substantial reconstruction or rebuilding of an existing street. The City must submit to the County Auditor, by February 1 of the fifth year, evidence that the required activity has taken place for each parcel in the TIF District. SPRINGSTED Page 10 City of Elk River, Minnesota If a parcel is excluded from the TIF District and the City or owner of the parcel subsequently commences any of the above activities, the City shall certify to the County Auditor that such activity has commenced and the parcel shall once again be included in the TIF District. The County Auditor shall certify the net tax capacity of the parcel, as most recently certified by the Commissioner of Revenue, and add such amount to the original net tax capacity of the TIF District. Section V Estimated Impact on Other Taxing Jurisdictions Exhibit IV shows the estimated impact on other taxing jurisdictions if the maximum projected retained captured net tax capacity of the TIF District was hypothetically available to the other taxing jurisdictions. The City believes that there will be no adverse impact on other taxing jurisdictions during the life of the TIF District, since the proposed development would not have occurred without the establishment of the TIF District and the provision of public assistance. A positive impact on other taxing jurisdictions will occur when the TIF District is decertified and the development therein becomes part of the general tax base. The fiscal and economic implications of the proposed tax increment financing district, as pursuant to Minnesota Statutes, Section 469.175, Subdivision 2, are listed below. 1. The total amount of tax increment that will be generated over the life of the district is estimated to be $1,284,412. 2. To the extent the manufacturing facility in the proposed TIF District generates any public cost impacts on city-provided services such as police and fire protection, public infrastructure, and borrowing costs attributable to the district, such costs will be levied upon the taxable net tax capacity of the City, excluding that portion captured by the District. The City does not anticipate issuing general obligation bonds to finance the proposed project costs of the District; but does anticipate utilizing internal financing. The City reserves the right to exercise the authority of certain financing mechanisms as allowed under current statute. 3. The amount of tax increments over the life of the district that would be attributable to school district levies, assuming the school district's share of the total local tax rate for all taxing jurisdictions remained the same, is estimated to be$401,556. 4. The amount of tax increments over the life of the district that would be attributable to county levies, assuming the county's share of the total local tax rate for all taxing jurisdictions remained the same is estimated to be$436,547. 5. No additional information has been requested by the county or school district that would enable it to determine additional costs that will accrue to it due to the development proposed for the district. Section W Prior Planned Improvements The City shall accompany its request for certification to the County Auditor (or notice of district enlargement), with a listing of all properties within the TIF District for which building permits have been issued during the 18 months immediately preceding approval of the TIF Plan. The County Auditor shall increase the original net tax capacity of the TIF District by the net tax capacity of each improvement for which a building permit was issued. There have been no building permits issued in the last 18 months in conjunction with any of the properties within the TIF District. SPRINGSTED Page 11 City of Elk River, Minnesota Section X Development Agreements If within a project containing an economic development district, more than 10% of the acreage of the property to be acquired by the City is purchased with tax increment bonds proceeds (to which tax increment from the property is pledged), then prior to such acquisition, the City must enter into an agreement for the development of the property. Such agreement must provide recourse for the City should the development not be completed. The City anticipates entering into an agreement for development. Section Y Assessment Agreements The City may, upon entering into a development agreement, also enter into an assessment agreement with the developer, which establishes a minimum market value of the land and improvements for each year during the life of the TIF District. The assessment agreement shall be presented to the County or City Assessor who shall review the plans and specifications for the improvements to be constructed, review the market value previously assigned to the land, and so long as the minimum market value contained in the assessment agreement appears to be an accurate estimate, shall certify the assessment agreement as reasonable. The assessment agreement shall be filed for record in the office of the County Recorder of each county where the property is located. Any modification or premature termination of this agreement must first be approved by the City, County and School District. The City anticipates entering into a minimum assessment agreement. Section Z Modifications of the Tax Increment Financing Plan Any reduction or enlargement in the geographic area of the Project Area or the TIF District; increase in the amount of bonded indebtedness to be incurred; increase in the amount of capitalized interest; increase in that portion of the captured net tax capacity to be retained by the City; increase in the total estimated public costs; or designation of additional property to be acquired by the City shall be approved only after satisfying all the necessary requirements for approval of the original TIF Plan. This paragraph does not apply if: (1) the only modification is elimination of parcels from the TIF District; and (2) the current net tax capacity of the parcels eliminated equals or exceeds the net tax capacity of those parcels in the TIF District's original net tax capacity, or the City agrees that the TIF District's original net tax capacity will be reduced by no more than the current net tax capacity of the parcels eliminated. The City must notify the County Auditor of any modification that reduces or enlarges the geographic area of the TIF District. The geographic area of the TIF District may be reduced but not enlarged after five years following the date of certification. Section AA Administration of the Tax Increment Financing Plan Upon adoption of the TIF Plan, the City shall submit a copy of such plan to the Commissioner of Revenue and the Office of the State Auditor. The City shall also request that the County Auditor certify the original net tax capacity and net tax capacity rate of the TIF District. To assist the County Auditor in this process, the City shall submit copies of the TIF Plan, the resolution establishing the TIF District and adopting the TIF Plan, and a listing of any prior planned improvements. The City shall also send the County Assessor any assessment agreement establishing the minimum market value of land and improvements in the TIF District, and shall request that the County Assessor review and certify this assessment agreement as reasonable. SPRINGSTED Page 12 City of Elk River, Minnesota The County shall distribute to the City the amount of tax increment as it becomes available. The amount of tax increment in any year represents the applicable property taxes generated by the retained captured net tax capacity of the TIF District. The amount of tax increment may change due to development anticipated by the TIF Plan, other development, inflation of property values, or changes in property classification rates or formulas. In administering and implementing the TIF Plan, the following actions should occur on an annual basis: (1) prior to July 1, the City shall notify the County Assessor of any new development that has occurred in the TIF District during the past year to insure that the new value will be recorded in a timely manner. (2) if the County Auditor receives the request for certification of a new TIF District, or for modification of an existing TIF District, before July 1, the request shall be recognized in determining local tax rates for the current and subsequent levy years. Requests received on or after July 1 shall be used to determine local tax rates in subsequent years. (3) each year the County Auditor shall certify the amount of the original net tax capacity of the TIF District. The amount certified shall reflect any changes that occur as a result of the following: (a) the value of property that changes from tax-exempt to taxable shall be added to the original net tax capacity of the TIF District. The reverse shall also apply; (b) the original net tax capacity may be modified by any approved enlargement or reduction of the TIF District; (c) if laws governing the classification of real property cause changes to the percentage of estimated market value to be applied for property tax purposes, then the resulting increase or decrease in net tax capacity shall be applied proportionately to the original net tax capacity and the retained captured net tax capacity of the TIF District. The County Auditor shall notify the City of all changes made to the original net tax capacity of the TIF District. Section AB Filing TIF Plan, Financial Reporting and Disclosure Requirements The City will file the TIF Plan, and any subsequent amendments thereto,with the Commissioner of Revenue and the Office of the State Auditor pursuant to Minnesota Statutes, Section 469.175, subdivision 4a. The City will comply with all reporting requirements for the TIF District under Minnesota Statutes, Section 469.175, subdivisions 5 and 6. SPRINGSTED Page 13 Exhibit 1 Map of Tax Increment Financing(Economic Development) District No. 23 zL IRS- u -t. s SPRINGSTED Page 14 • •� � i� wr �. ■ it �'� W 1 yl _ ■ �.:� ,III � �'" ■� .■r''::. 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I m r BOUNDARY DEWMI"WIDIT DISTRICT / LO MS)ELK RrVEK NZ4NBSOTA . s Exhibit 11 Assumptions Report City of Elk River, Minnesota Tax Increment Financing (Economic Development)District No.23 Proposed Preferred Powder Coating Project EMV$4,670,900 (Land: $815,900 and Building: $3,855,000)with 3% Annual MV Inflator Type of Tax Increment Financing District Economic Development Maximum Duration of TIF District 8 years from 1st increment Projected Certification Request Date 10/01/13 Decertification Date 12/31/23 (9 Years of Increment) 2013/2014 Base Estimated Market Value $815,900 Parcel ID: 75-820-0305 Original Net Tax Capacity $15,568 Assess ment/Collection Year 2013/2014 2014/2015 2015/2016 2016/2017 Base Estimated Market Value $815,900 $815,900 $815,900 $815,900 Increase in Estimated Market Value 0 3,855,000 3,995,127 4,139,458 Total Estimated Market Value 815,900 4,670,900 4,811,027 4,955,358 Total Net Tax Capacity $15,568 $92,668 $95,471 $98,357 City of Elk River 50.3730% Sherburne County 54.4200% ISD#728 50.0580% Other 5.264% Local Tax Capacity Rate 160.115% Fiscal Disparities Contribution From TIF District NA Administrative Retainage Percent(maximum = 10%) 1.00% Pooling Percent 0.00% Bonds Note(Pay-As-You-Go) Bonds Dated NA Note Dated 10/01/13 Bond Issue @ 0.00%(NIC) NA Note Rate 3.00% Eligible Project Costs NA Note Amount $1,153,878 Present Value Date&Rate 10/01/13 3.00% Notes Assumes no changes to future class rates or tax rates Assumes construction starts and completes in 2013,with full value assessed 1/2/2014 and pay 2015 Assumes estimated market value of$4,670,900(land$815,900 and building $3,855,000) with 1%annual market value inflator SPRINGSTED Page 16 00 ONO p� V N N O r- (6 �° r- V W V I� (`") 0) W 7 °O (fl O ~ � Q � O � r W ca 00 (f) O O (o (h (!) 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AUTHORIZING AN INTERFUND LOAN FOR ADVANCE OF CERTAIN COSTS IN CONNECTION WITH TAX INCREMENT FINANCING DISTRICT NO. 23 BE IT RESOLVED By the City Council of the City of Elk River, Minnesota(the "City") as follows: Section 1. Background. 1.01. The City is proposing to establish Tax Increment Financing District No. 23 (the "TIF District") within Municipal Development District No. 1 (the "Development District") pursuant to Minnesota Statutes, Sections 469.174 to 469.1799, as amended (the "TIF Act"). 1.02. The City may incur certain costs related to the TIF District which may be financed on a temporary basis from available City funds. 1.03. Under Section 469.178, Subdivision 7 of the TIF Act, the City is authorized to advance or loan money from any fund from which such advances may be legally made in order to finance expenditures that are eligible to be paid with tax increments under the TIF Act. 1.04. The City has determined that it may pay for administrative costs associated with the establishment of the TIF District and certain other costs incurred in connection with the proposed development of the TIF District, including but not limited to land and site improvement costs in the amount of$1,153,878 (the "Costs Advances") on a temporary basis from the General Fund or any other fund from which such advances, from time to time, may be legally made (the "Fund") as an interfund loan pursuant to Minnesota Statutes, Section 469.178, Subd. 7. 1.05. The City hereby designates the Costs Advances as an interfund loan in accordance with the terms of this resolution and the TIF Act. Section 2. Repayment of Interfund Loan. 2.01. The City will reimburse itself for the Costs Advances in an amount not to exceed the adopted and, if applicable, amended Tax Increment Financing Plan budget for the TIF District (the "Interfund Loan"), together with interest at the rate prescribed by the statute (Minnesota Statutes, Section 469.178, Subdivision 7), which is the greater of the rates specified under Sections 270.75 or 549.09 at the time a Interfund Loan, or any part of it, is first made, subject to the right of the City Administrator to specify a lower rate. 2.02. Principal and interest ("Payments") on the Interfund Loan shall be paid semi- annually on each February 1 and August 1 (each a "Payment Date"), commencing on the first Payment Date on which the City has Available Tax Increment (defined below), or on any other dates determined by the City Administrator, through the date of last receipt of tax increment from the TIF District. 1 2.03. Payments on the Interfund Loan will be made solely from the tax increment from the TIF District received by the City from Sherburne County in the six-month period before any Payment Date, net of the amount paid under any agreement with a private developer or otherwise pledge to the payment of any obligation (the "Available Tax Increment"). Payments shall be applied first to accrued interest, and then to unpaid principal, unless otherwise specified by the City Administrator. Interest accruing from the Loan Date will be compounded semiannually on February 1 and August 1 of each year and added to principal, unless otherwise specified by the City Administrator. Payments on this Interfund Loan may be subordinated to any outstanding or future bonds, notes, or contracts secured in whole or in part with available tax increment, and are on a parity with any other outstanding or future interfund loans secured in whole or in part with available tax increment. 2.04. The principal sum and all accrued interest payable under this resolution is pre- payable in whole or in part at any time by the City without premium or penalty. 2.05. This resolution is evidence of an internal borrowing by the City in accordance with Section 469.178, subdivision 7 of the TIF Act, and is a limited obligation payable solely from Available Tax Increment pledged to the payment hereof under this resolution. The Interfund Loan shall not be deemed to constitute a general obligation of the State of Minnesota or any political subdivision thereof, including, without limitation, the City. Neither the State of Minnesota, nor any political subdivision thereof shall be obligated to pay the principal of or interest on the Interfund Loan or other costs incident hereto except out of Available Tax Increment. The City shall have no obligation to pay any principal amount of the Interfund Loan or accrued interest thereon, which may remain unpaid after the final Payment Date. 2.06. The City may at any time make a determination to forgive the outstanding principal amount and accrued interest on the Interfund Loan, in whole or in part, on any date from time to time, to the extent permissible under law. 2.07. The City may from time to time amend the terms of this Resolution to the extent permitted by law, including without limitation amendment to the payment schedule and the interest rate; provided that the interest rate may not be increased above the maximum specified in Section 469.178. subd. 7 of the TIF Act. Section 3. Effective Date. This resolution is effective upon execution in full of the Contract. Adopted this 3rd day of September, 2013. John J. Dietz, Mayor ATTEST: Tina Allard, City Clerk 2 CITY OF ELK RIVER COUNTY OF SHERBURNE STATE OF MINNESOTA RESOLUTION NO. RESOLUTION APPROVING THE MODIFICATION OF THE DEVELOPMENT PROGRAM FOR A DEVELOPMENT DISTRICT NO. 1, ESTABLISHING A TAX INCREMENT FINANCING DISTRICT, APPROVING A TAX INCREMENT FINANCING PLAN THEREFOR AND AUTHORIZING THE EXECUTION OF A DEVELOPMENT AGREEMENT BE IT RESOLVED by the City Council (the "Council") of the City of Elk River, Minnesota(the "City"), as follows: Section 1. Recitals. 1.01. It has been proposed that the City modify the Development Program (the "Program Modification") for Development District No. 1 (the "Development District"), establish Tax Increment Financing District No. 23 within the Development District (the "TIF District") and adopt the related Tax Increment Financing Plan therefor (the "TIF Plan") all pursuant to and in conformity with applicable law, including Minnesota Statutes, Sections 469.124 through 469.133 and Sections 469.174 through 469.1794, as amended (the "TIF Act"), all as reflected in that certain document entitled "Modification to the Development Program for Development District No. 1 and the Tax Increment Financing Plan for Tax Increment Financing (Economic Development) District No. 23 (Preferred Powder Coating Project)", and presented for the Council's consideration. 1.02. The City has performed all actions required by law to be performed prior to the modification and approval of the Program Modification and the TIF Plan, delivery of the Program Modification and the TIF Plan to the Board of Sherburne County (the "County") and the Board of Independent School District No. 728 (the "School District"), and the holding of a public hearing by the City thereon following notice thereof published in the City's official newspaper at least 10 but not more than 30 days prior to the public hearing. 1.03. The Council has investigated the facts relating to the Program Modification and the TIF Plan; at the public hearing the City Council heard testimony from all interested parties on the TIF Plan; the City Council has considered the documentation submitted in support of the TIF District and TIF Plan, including data, information and/or substantiation constituting or relating to why the TIF District meets the requirements to be an economic development tax increment financing district and why the assistance satisfies the "but for" test; and the City Council has taken into account the information and knowledge gained in hearings upon and during consideration of other matters relating to the proposed Development. 1.04. The City has caused to be prepared a Development Agreement, among the City, and Preferred Real Estate Holdings, LLC (the "Developer") and Preferred Powder Coating, LLC (the "Company"), a form of which is on file with the City, pursuant to which the Developer 430951v2 JSB EL185-22 agrees to construct the Development described below and the City agrees to provide tax increment assistance for the costs of the Development (the "Development Agreement") and an Agreement of Purchase and Sale, between the City and the Developer, a form of which is on file with the City, pursuant to which the City agrees to sell to the Developer approximately 10.36 acres of real property on which the Development will be constructed (the "Purchase Agreement"). Section 2. Findings for the Adoption and Approval of the Program Modification and TIF Plan. 2.01. The City Council hereby finds that the TIF District is in the public interest and is an "economic development district" within the meaning of Minnesota Statutes, Section 469.174, Subd. 12, because it will result in increased employment in the state and it will result in preservation and enhancement of the tax base of the state. In addition, the TIF District will facilitate the increase in manufacturing in the City by the construction of an approximately 100,224 square foot manufacturing facility for the Company, a metal powder coating company (the "Development"), and at least 85% of the facility will be used for manufacturing, warehousing, distribution, or research, with less than 15% available for office or other space not related to such functions. Based on representations by the Developer and the Company, the City finds that the Development will be fully constructed in 2013. The City finds that jobs will be created and maintained in this state, including construction jobs. 2.02. The City Council hereby makes the following additional findings in connection with the Tax Increment District: (a) The City Council further finds that the proposed Development, in the opinion of the City Council, would not occur solely through private investment within the reasonably foreseeable future and, therefore, the use of tax increment financing is deemed necessary. The specific basis for such finding being: The property on which the Development will occur would not be developed in the reasonably foreseeable future due to the high costs related to construction of manufacturing facilities and the acquisition and development of the site, including extraordinary site improvement costs associated with wetlands remediation and development of the site. The Developer and the Company have represented that they could not proceed with the development without tax increment assistance. (b) The City Council further finds that the TIF Plan conforms to the general plan for the development or redevelopment of the City as a whole. The specific basis for such finding being: The TIF Plan will generally compliment and serve to implement policies adopted in the City's comprehensive plan. The Development contemplated is in accordance with the existing zoning for the property and the City's Planning Commission has determined that the Development is consistent with the comprehensive plan. 2 430951v2 JSB EL185-22 (c) The City Council further finds that the TIF Plan will afford maximum opportunity consistent with the sound needs of the City as a whole for the development of the TIF District by private enterprise. The specific basis for such finding being: The proposed assistance will help finance public costs related to the Development. The Development will increase the taxable market valuation of the City, and increase manufacturing facilities in the City. (d) For purposes of compliance with Minnesota Statutes, Section 469.175, Subdivision 3(d), the City Council hereby finds that the increased market value of the property to be developed within the TIF District that could reasonably be expected to occur without the use of tax increment financing is $0, which is less than $4,029,653, which is the increased market value estimated to result from the proposed development (i.e., $5,101,056) less the present value of the projected tax increments for the maximum duration of the TIF District (i.e., approximately ($1,071,403). In making these findings, the City Council has noted that the property has not been developed for many years and would likely remain undeveloped if tax increment financing were not available. Thus, the use of tax increment financing will be a positive net gain to the City, the School District, and the County, and the tax increment assistance does not exceed the benefit which will be derived therefrom. The provisions of this Section 2.02 are hereby incorporated by reference into and made a part of the TIF Plan. 2.03. The Council further finds that the Program Modification and the TIF Plan are intended and in the judgment of the Council their effect will be to promote the public purposes and accomplish the objectives specified in the TIF Plan for the TIF District and the Development Program for the Development District. Section 3. Approval of Development Agreement. 3.01. The Development Agreement and the Purchase Agreement as presented to the City Council is hereby in all respects approved, in substantially the forms submitted, together with any related documents necessary in connection therewith (collectively, the "Documents") and the Mayor and the City Administrator are hereby authorized and directed to execute the Documents on behalf of the City and to carry out, on behalf of the City, the City's obligations thereunder. 3.02. The approval hereby given to the Documents 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 legal counsel to the City and by the officers authorized herein to execute said documents prior to their execution; and said officers are hereby authorized to approve said changes on behalf of the City. The execution of any instrument by the appropriate officers of the City herein authorized shall be conclusive evidence of the approval of such document in accordance with the terms hereof. In the event of absence or disability of the officers, any of the Documents authorized by this Resolution to be executed may be executed without further act or authorization of the City 3 430951v2 JSB EL185-22 Council by any duly designated acting official, or by such other officer or officers of the City Council as, in the opinion of the City Attorney, may act in their behalf. Section 4. Effective Date. This resolution is effective upon execution in full of the Contract. Adopted this 3rd day of September, 2013. Mayor ATTEST: City Clerk 4 430951v2 JSB EL185-22 FORGIVABLE LOAN PROGRAM LOAN AGREEMENT THIS LOAN AGREEMENT ("Agreement") is made effective as of August , 2013 (the "Closing Date"), by and between PREFERRED POWDER COATING, LLC, a Minnesota limited liability company ("Borrower"), and the ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER, a public body corporate and politic of the State of Minnesota ("Lender"). RECITALS A. Borrower has applied to Lender for a term loan on the Loan Property (as hereinafter defined) under Lender's "Forgivable Loan Program" in the principal amount of Two Hundred Thousand and No/100s Dollars ($200,000.00) (the "Loan"). B. Lender is willing to make the Loan to Borrower, subject to all of the terms and conditions of this Agreement. C. Contemporaneously with the execution hereof, Borrower is executing and delivering to Lender the following security documents: (i) A Promissory Note ("Note") effective as of the date herewith made by Borrower and payable to the order of Lender, in the original principal amount of$200,000.00; (ii) A Security Agreement securing the Note ("Security Agreement"). The Security Agreement is of even date herewith, is executed by Borrower, as debtor, in favor of Lender, as secured party, and provides a security interest in certain equipment to be purchased using the proceeds of the Loan (the "Equipment"); (iii) The personal guaranties of Dan Bosshart, Vice President of Borrower and Lloyd Peterson, President of Borrower (collectively, the "Personal Guaranties"); (iv) An entity guaranty (the "Entity Guaranty") of Preferred Real Estate Holdings, LLC (the "Entity Guarantor"); and (v) A Mortgage and Assignment of Rents and Security Agreement and Fixture Financing Statement securing the Entity Guaranty ("Mortgage"). The Mortgage is of even date herewith, is executed by Borrower, as mortgagor, in favor of Lender, as mortgagee, and covers property therein described situated in Sherburne County, Minnesota(the "Loan Property") as well as a security interest in the Equipment. D. Contemporaneously with the execution hereof, Borrower is entering into a loan facility (the `Bank Loan") with the Bank of Elk River (the `Bank"); two (2) loan facilities (respectively, the "City Loan" and the "County Loan") with the City of Elk River (the "City"); and a separate Microloan Loan facility (the "Microloan") with Lender. NOW, THEREFORE, in consideration of the mutual covenants hereinafter contained, it is hereby agreed as follows: 1. Amount and Purpose of Loan. Borrower agrees to take and Lender agrees to make a loan in the principal amount of $200,000.00 to be advanced in a single disbursement as hereinafter provided, the Loan to be evidenced by the Note and secured by the Security Agreement, the Personal Guaranties, the Entity Guaranty, the Mortgage and any other security document required under this Agreement. The Loan proceeds will be used only to pay for the costs materials, labor and soft Nlpurp ructing the Improvements (as defined below). 2. The Project. (a) Construction` of Improve eats. For s of this Agreemen t, the term "Loan Property" means the real estate described in the Mortgage together with all improvements now located or hereafter placed thereon. Borrower agrees to improve as a part of the Loan Property a project ("Project") consisting generally of constructing a new industrial building, substantially in accordance with plans and specifications which have been provided to Lender. The improvements to and equipping of the Loan Property contemplated by the plans and specifications, as the same may be changed with the approval of Lender, are herein referred to as the "Improvements." Entity Guarantor has not commenced construction of the Improvements. Borrower shall 14 cause Entity Guarantor to commence construction of the Improvements promptly after the date of this Agreement and to carry on continuously, diligently and with reasonable dispatch the construction of the Improvements to full and final completion. Failure to complete the Improvements on or before December 31, 2013, shall be a default hereunder. (b) Purchase of Equipment and Security Interest. Borrower has provided Lender a preliminary list of the Equipment that it intends to purchase for use in its business from the Project, attached hereto as Exhibit A. Borrower will complete the purchase of the Equipment and take delivery of the same on or before the date that the Certificate of Occupancy for the Loan Property is issued. If Borrower wishes to purchase other or different Equipment, Borrower shall provide Lender an updated Exhibit A for its review and approval, which approval will not be unreasonably withheld, so long as the replacement equipment is substantially similar to the replaced Equipment in function and value. Borrower will provide Lender a final list of Equipment purchased within fifteen (15) days after the Certificate of Occupancy for the Loan Property is issued. The Security -2- Agreement will provide Lender with a 1St priority security interest in the Equipment. Borrower agrees to promptly and fully observe and comply with the reasonable requirements of Lender with respect to the Security Agreement, disbursements of funds and such other reasonable requirements as Lender may make. 3. Title Insurance. Sherburne County Abstract and Title Company ("Title"), is designated as the title insurer with respect to this Agreement. Title will insure Lender against loss or damage on account of mechanic's liens upon or unmarketability of the title to the Loan Property, and will insure that the Mortgage constitutes a first priority lien upon Borrower's interest in the Loan Property as contemplated by this Agreement, subject only to the lien of the mortgages set forth as Items 1, 2, 3 and 4 on Exhibit B to the Mortgage (the `Bank Mortgage," the "City Mortgage," the "County Mortgage" and the "Microloan Mortgage,"respectively). Borrower agrees to promptly and fully observe and comply with the reasonable requirements of Title and Lender with respect to the title, the Mortgage, disbursements of funds and such other reasonable requirements as Title may make. 4. Documents to be Delivered. Borrower covenants and agrees to immediately cause the compliance with the following conditions: (a) Note. Deliver to Lender the Note. (b) Security Agreement. Deliver to Lender the Security Agreement, together with evidence that a UCC-1_Financing Statement has been or will be duly filed for record. (c) Personal Guaranties. Deliver to Lender the Personal Guaranties. ( ntit Guarant Deliver to Lender the Entity Guaranty. (e) Mortgage. Deliver to Lender the Mortgage, together with evidence the�I e Mortgage has been or will be duly filed for record. (f) Title Insurance Policy. Deliver to Lender a Mortgagee's title insurance policy ("Title Policy"), from Title issued to Lender in the amount of $200,000.00 with respect to the Mortgage and insuring that the Mortgage is a fourth lien on the Loan Property free and clear of mechanic's liens, materialmen's liens, taxes, special assessments, rights of parties in possession, other than: (i) the Bank Mortgage; (ii) the City Mortgage; (iii) the County Mortgage; (iv) the Microloan Mortgage; and (v) the rights of tenants as tenants only under existing leases, and questions of title and survey approved in writing by Lender. (g) Bank Loan Documents. Deliver to Lender copies of all of the documents relating to the Bank Mortgage (the `Bank Loan Documents"). -3- (h) Organizational Documents and Resolutions. Deliver to Lender copies of Borrower's: (i) articles of organization, certified by the Minnesota Secretary of State, (ii) a certificate of good standing issued by the Minnesota Secretary of State; (iii) member control agreement and bylaws; and (iv) resolutions certified to Lender authorizing the execution and delivery of this Agreement, the Note, the Security Agreement, and any other document to be executed by Borrower pursuant to this Agreement. (i) Organizational Documents and Resolutions. Deliver to Lender copies of the (i) articles of organization for Borrower certified by the Minnesota Secretary of State, (ii) a certificate of good standing for Borrower issued by the Minnesota Secretary of State; (iii) a copy of Borrower's member control agreement and bylaws; and (iv) a certified copy of resolutions of Borrower authorizing the execution and delivery of this Agreement, the Note, the Security Agreement, and any other document.to be executed by Borrower pursuant to this Agreement. r, 0) Project Cost and Source of Funds Certificate. Deliver to Lender a sworn certificate detailing costs and sources of funds to be utilized for the purchase, delivery and installation of the Equipment ("Project Cost Certificate"), in a form acceptable to Lender, verified on oath by a manager of Borrower showing an itemized breakdown o£ (i) the source and amount of all Project funds relating to the purchase, delivery and installation of the Equipment; and (ii) of the total cost of the Equipment and the delivery and installation thereof. Not less than fifty percent (50%) of the Project funds must come from a source other than the Loan proceeds. Borrower shall deliver to Lender lien waivers, receipts for payment and other evidence of payment acceptable to Lender with respect to any such portion of costs and charges incurred to the date of the Project Cost ., Certificate. (k) h ranc eliver to Lender: (i) a certificate or policy for all insurance required, under the terms hereof to be maintained by Borrower; and (ii) evidence that no part of the Loan Property is located in an area designated as being a flood plain or flood hazard area as defined by the Flood Hazard Boundary Map published by the Federal Insurance Administration. (1) Compliance With Laws, Etc. Deliver to Lender such evidence as Lender may require as to the compliance of the Loan Property and the Improvements with: (i) all applicable laws, codes, rules, regulations and ordinances, including, without limitation, those relative to environmental protection, protection of wetlands, building and zoning matters and the Americans with Disabilities Act; and (ii) the requirements of any restrictive covenants, conditions and restrictions; conditional use permit and/or planned unit development applicable to the Loan Property. Borrower represents and warrants that it is in the process of obtaining a variance for its intended use of the Loan Property. Borrower shall obtain such variance and provide a copy of the same to -4- Lender on or before the issuance of the Certificate of Occupancy for the Loan Property is issued. (m) Hazardous Substances. Deliver to Lender evidence acceptable to Lender, that: (i) the Loan Property has not been used as a hazardous waste storage facility or burial site; (ii) the soil is free from hazardous waste, hazardous substances, pollutants and contaminants; and (iii) no hazardous waste, hazardous substance, pollutant or contaminant has been used in the construction or use of any building or other improvement on the Loan Property. For purposes of this subparagraph, the terms "hazardous waste," "hazardous substances," "pollutants" and "contaminants" shall include, but not be limited to, polychlorinated biphenyls (PCBs), asbestos, petroleum products and any other chemical or substance determined to be a hazard to human health or the environment. (n) Indemnity. Deliver tc —itle any indemnity agreement in favor of Title in the form required by Tit rder for Title to issue the title insurance policies referred to above. (o) Expend Funds; Lien Waivers; Property Documents. t later than fifteen (15) days after the issuance of the Certificate of Occupancyor the Loan Property, Borrower shall deliver to Lender: (i) a copy of the Certificate of Occupancy for the Loan Property; (ii) a final Equipment List executed by an officer of Borrower(which, upon acceptance by Lender, will be attached hereto as Exhibit A-1); (iii) a final Project Cost Certificate; and (iv) evidence acceptable to Lender that Borrower h, s paid all ac sition, delivery and installation costs for the Equipment. (p) Consent. Deliver to Lender an original signed and notarized form of consent to the Mortgage from each of Bank and the City, in the form and content reasonably acceptable to Lender. (q) Zoning Matters. Deliver to Lender evidence that Borrower has obtained municipal and zoning approval necessary to complete the Improvements, including, without limitation, compliance with any signage ordinances. (r) Escrow and Disbursement Agreement. Deliver the Escrow and Disbursement Agreement executed by Borrower and Title, to Lender. (s) Lease. Deliver to Lender a copy of the Lease for the use of the Loan Property, executed no later than the date of this Agreement, by and between Entity Guarantor, as landlord, and Borrower, as Tenant. (t) Program Fee. Deliver to Lender the program fee of $ .00. [CLAY—what$$ amount should I insert?] Lender may waive any of the above requirements in its sole discretion. -5- 5. Disbursement of Loan. Upon receipt by Lender of all of the items required pursuant to Section 4 above in the form and condition required therein and confirmation from Title that Title is prepared to issue the mortgagee's title insurance policy as required herein, Lender agrees to disburse the Loan proceeds into the escrow account set up pursuant to the Escrow and Disbursement Agreement by and among Lender, Borrower and Title. 6. Forgivable Loan Requirements and Covenants. (a) Loan Forgiveness Program. This Loan is made pursuant to the Lender's Forgivable Loan Program. From and after the Closing Date through and until the Conversion Date (as defined below), Borrower shall not be required to make any payments of principal or interest, though interest shall accrue at the interest rate set forth in the Note. (b) Reporting. On each anniversary of the Closing Date, Borrower shall provide an annual report in a form acceptable to Lender, certified by an officer of Borrower, reporting: (i) the number of jobs created by Borrower; (ii) the hourly wage paid to each position; (iii) average weekly hours worked by each employee; and (iv) the location of the business, and each annual reports shall have the pay stubs for each employee attached. (c) Guidelines. The Loan will be forgiven as set forth below if Borrower meets all of the following requirements: (i) Location/Existence. Borrower's business in now, and since the execution of this Agreement has at all times been, located in Elk River and has been open for business as a going concern. (ii) Job Creation/Maintenance. Preferred Powder Coating, LLC has created not less than eight (8) new jobs from and after the earlier of (a) the date the Certificate of Occupancy for the Loan Property is issued; and (ii) January 1, 2014 (the "Commencement Date"). For the created jobs: (A) the salary/wage of each position must be $15.00/hour or greater; (B) at least five (5) of the created jobs must be filled by a person who meets State of Minnesota's most current low to moderate income guidelines; (C) the employee filling such job must have worked for at least 1,750 hours in any twelve (12) month period; provided that the 12-month period shall commence no later than the two (2) year anniversary of the Commencement Date. If the employee initially hired to any created position leaves or is terminated prior to completing the required time of employment, Lender may allow a replacement employee hired to fill the position to complete the requirements of this section, in the sole discretion of Lender as to: (X) whether to allow such "tacking"; and (Y) the terms and conditions of such completion. -6- (iii) No Defaults. As of the Determination Date, there are no defaults under this Agreement or any other agreement between Lender and Borrower which is beyond any notice and cure period. (d) Completion. Within a reasonable time after: (i) the 3rd Anniversary of the Commencement Date; or (ii) such earlier date as Borrower requests Lender's review, Lender will determine, in its sole and absolute discretion, whether Borrower has fully and timely complied with the requirements of this Section 6. Borrower will promptly provide all such documentation as Lender reasonably requests in Lender's effort to determine whether Borrower has timely complied with the requirements of this Section 6. The date upon which Lender gives Borrower written notice of its determination of Borrower's compliance with the requirements of this Section 6 is the "Determination Date". If Borrower has timely and completely complied with all of the requirements of this Section 6, as strictly interpreted, Lender will forgive all outstanding principal and interest due and owing pursuant to the Loan as of the Determination Date. Within a reasonable time thereafter, Lender will return the Note and Guaranty to Borrower and will provide a satisfaction and release of the Mortgage and a termination of its financing statement. If, however, Lender determines that Borrower has not fully or timely complied with the requirements of this Section 6 or at any time after the 2nd Anniversary of the Commencement Date reasonably determines that Borrower cannot comply with the requirements of this Section 6, then: (i) all interest accrued to date shall be capitalized as of the next occurring first of a calendar month (the "Conversion Date"); (ii) the term of the Loan shall be seven (7) years, commencing upon the Conversion Date; (iii) Lender will calculate the monthly payments due and owing from Borrower, based upon a seven (7) year amortization; (iv) the first payment will be due and payable on the Conversion Date; and (v) the terms and conditions of this Loan Agreement and any other related loan document and the Borrower's obligations thereunder shall 14, continue until the Loan and all accrued interest is repaid in full. 7. Access to Loan Property. Lender and its respective representatives shall have at all reasonable times the right to enter and have free access to the Loan Property and the right to inspect all;;work done, labor performed and material furnished in connection therew" 8. Books ecords. Borrower agrees to maintain accurate and complete books, accounts and records in regard to the Loan Property and the Equipment in a manner reasonably acceptable to Lender. Lender and its representatives shall have the right to inspect, examine and copy all such books and records of Borrower and Borrower shall, at Lender's request, furnish such information as Lender may reasonably demand. 9. Encumbrances and Transfer. Borrower agrees not to sell, transfer, lease or convey the Loan Property, the Equipment or any part thereof, or any interest therein, or encumber the Loan Property, the Equipment or any part of thereof, in any manner, -7- without written consent of Lender which consent may be granted or withheld in the sole discretion of Lender. This requirement shall apply to each and every sale, transfer, lease or conveyance, whether voluntary or involuntary and whether or not Lender has consented to any such prior sale, transfer lease or conveyance. 10. Time of Essence. Time is of the essence in the performance of this Agreement. 11. Assignability. Borrower shall not assign this Agreement or all or any part of any advances to be made hereunder without written consent of Lender which consent may be granted or withheld in the sole discretion of Lender. 12. Miscellaneous Covenants of Borrower. Borrower covenants and agrees with Lender that,without costs to Lender, Borrower will: (a) Performance of Conditions. Promptly keep, perform and comply with all of the terms, covenants and conditions to be kept and performed by Borrower and/or Entity Guarantor, as required by the City and any other governmental body having jurisdiction over the Loan Property as a condition of platting, rezoning or developing the Loan Property; keep unimpaired the rights of Borrower and/or Entity Guarantor under any permit or agreement issued or made by the City or other governmental body having jurisdiction over the Loan Property and any contracts obtained or held by Borrower and/or Entity Guarantor in connection with the construction or operation of the Improvements; and to enforce the prompt performance of all of the terms, covenants and conditions to be kept and performed by the City or other governmental body having jurisdiction over the Loan Property, respectively, under any permits or agreements issued or made by the City or such other governmental bodies, and any contractors under all contracts obtained or held by Borrower and/or Entity Guarantor in connection with construction or operation of the Improvements or Borrower's business. (b) Amendment, Etc. of Documents. Not amend, cancel, terminate, supplement or waive any of the material terms, covenants and conditions of any permit or agreement issued or made by the City or any other governmental body having jurisdiction over the Loan Property, or any other contracts obtained or held by Borrower and/or Entity Guarantor in connection with the construction or operation of the Improvements or any contracts, documents or agreements referred to herein without the prior written approval of Lender. Borrower will provide to Lender complete documentation concerning any change made to the Project. (c) Performance of Note, Security Agreement, Etc. Without limiting the foregoing, keep and perform all of the terms, covenants, conditions and requirements of the Note, the Security Agreement, this Agreement, the -8- Bank Loan Documents, the City Loan documents (the "City Loan Documents"), the County Loan documents (the "County Loan Documents") and the Microloan loan documents (the "Microloan Documents"). (d) Insurance. During the term of the this Agreement, Borrower shall procure and maintain or cause to be procured and maintained at its sole expense, casualty insurance, public liability insurance and such other types of insurance as are reasonably required by Lender from time to time, including, without limitation, the coverages expressly required of Entity Guarantor by the Mortgage, insuring Lender and Borrower with coverages, in amounts and with companies satisfactory to Lender. The policy or policies or duly executed certificate or certificates for such insurance and renewals or replacements thereof shall be deposited with Lender. (e) Pay Charges. Immediately pay: (i) One percent (1%) processing fee (if not already paid); (ii) all of Lender's attorneys' fees; and (iii) all loan charges including, but not limited to, recording fees and Mortgage Registration Taxes for the Mortgage and any other instruments required under this Agreement, except to the extent otherwise payable by Lender. (f) Continual Operation. At all times while any portion of the Loan remains outstanding, Borrower will: (i) maintain its status as a for profit entity; (ii) maintain a positive net worth; and (iii) will operate its business from the Loan Property in a first class manner (from and after issuance of the Certificate of Occupancy for the Loan Property). (h) Default Notices. Provide Lender with a copy of any default notice received pursuant to the Bank Loan Documents, the City Loan Documents, the County Loan Documents and the Microloan Loan Documents (to the extent that such notice is send by a party other than Lender) or any governmental authority, promptly after receipt of the same. (i) Title to Equipment. Borrower owns or will own all of the Equipment "free and clear," that Lender will have a "first priority" lien in the Equipment pursuant to the Security Agreement and that no other party has any right, title or interest in the Equipment, other than any subordinate security interest in the Equipment that might be granted pursuant to the Bank Loan Documents,the City Loan Documents, the County Loan Documents. (j) Positive Net Worth. On the Commencement Date and each anniversary thereof, Borrower shall provide interim financial statements (to date) of Borrower consisting of at least statements of income, cash flow, and a balance sheet such year to date, setting forth in each case in comparative form corresponding figures from the previous fiscal year, which -9- statements shall be certified by Borrower as true, correct and complete. In each such interim financial statement, Borrower must show a positive net worth. 13. Warranties. Borrower represents and warrants to Lender the following: (a) The Borrower is a limited liability company duly formed, validly existing and in good standing under the laws of the State of Minnesota. (b) The making and performance of this Agreement and the execution and delivery of the Note, the Security Agreement and any other instrument required hereunder are within the powers of the Borrower and have been duly authorized by all necessary company action on the part of the Borrower. This Agreement and the Note, the Security Areement and any other instruments required hereunder have been duly executed and delivered and are the legal, valid and binding obligations of the Borrower enforceable in accordance with their respective terms. (c) No litigation, tax claims or governmental proceedings are pending or threatened against the Borrower or the Loan Property, and no judgment or order of any court or administrative agency is outstanding against the Borrower or the Equipment which would have a material adverse effect on Borrower or the Equipment. (d) Borrower has filed all tax returns (federal and state) required to be filed for all prior years and paid all taxes shown thereon to be due, including interest and penalties. Borrower will file all such returns and pay all such taxes for the current and future years. e) All information, financial or other, which has been submitted by Borrower and Guarantors in connection with the Loan is true, accurate and complete I n all material respects. (f) tity Guarantor is a [wholly owned subsidiary of Borrower]. 14. Indemnification. Borrower agrees to indemnify Lender and save it harmless against all loss, liability, expense, or damages including but not limited to attorneys' fees, which may arise by reason of any default by Borrower under this Agreement, the Note, the Security Agreement, the Subsidy Agreement or any other document supporting this Loan. 15. Defaults. Each of the following shall constitute an Event of Default: (a) I£ (i) Entity Guarantor fails to commence construction of the Improvements within thirty (30) days after the date of this Agreement; (ii) work on construction of the Improvements is halted for more than five (5) consecutive -10- business days; (iii) construction of the Improvements is not completed by December 31, 2013; (iv) the Improvements are not constructed in accordance with this Agreement; or(v) Borrower or Entity Guarantor abandons the Loan Property. (b) Bankruptcy, reorganization, assignment, insolvency or liquidation proceedings, or other proceedings for relief under any applicable bankruptcy law or other law for relief of debtors are instituted by or against Borrower and, if such proceedings are instituted against Borrower, an order, judgment or decree, without the consent of Borrower appointing a trustee or receiver for Borrower or any part of its property or approving a petition under the bankruptcy laws of the United States or any similar laws of any state or other competent jurisdiction, shall have remained in force undischarged or unstayed for a period of thirty (30) days. (c) Any of the terms, covenants or conditions of any permit or other agreement issued or made by the City or other governmental body having jurisdiction over the Loan Property, including, but not limited to, those relating to the cost of or time for installation of the Improvements, are not complied with within the time required thereby or are terminated or modified by the City or such other governmental body and Borrower has not taken the necessary steps to correct or cure the same within thirty (30) days after written notice is given by Lender. (d) Any mechanic's or material supplier's lien is filed, against the Loan Property and is not released, satisfied or discharged or bonded to Lender's satisfaction, subject, however, to Borrower's right to contest the same in accordance with the provisions of the Security Agreement. Y., Clea Any judgment, attachment, garnishment or other similar process is ainst Borrower or against any property or assets of Borrower and is not satisfied or discharged or bonded to Lender's satisfaction within thirty of entry. (f) Borrower fails to timely: (i) purchase the Equipment; (ii) take delivery of the Equipment; (iii) complete the Improvements (which will be deemed timely if completed by December 31, 2013; or (iv) provide Lender any information necessary for Lender to perfect its security interest. (g) A transfer which violates by Paragraph 9 hereof, Encumbrances and Transfer, occurs. (h) Borrower: (i) fails to pay any amount due under this Agreement, the Note, the Security Agreement, the Bank Loan Documents, the City Loan Documents, County Loan Documents or the Microloan Documents when due; (ii) fails to perform any other obligation to be performed under this Agreement, the Note, the Security Agreement, the Bank Loan Documents, the City Loan -11- Documents, County Loan Documents or the Microloan Documents or any other document executed by Borrower pursuant to this Agreement; or (iii) fails to pay any amount or perform any obligation under any other note, mortgage or other agreement now or hereafter made by Borrower in favor of or with Lender or otherwise now or hereafter held by Lender, City or Bank, and such failure continues beyond any applicable cure period. (i) Any representation or warranty by Borrower contained herein or in the Note, the Security Agreement, the Bank Loan Documents, the City Loan Documents, County Loan Documents or the Microloan Documents or any other instrument required hereunder is false or untrue in any material respect when made. (j) Any of the terms, covenants or conditions of any permit or other agreement issued or made by the City 'or other governmental body having jurisdiction over the Loan Property, including, but not limited to, those relating to the cost of or time for installation of the Improvements, are not complied with within the time required thereby or are terminated or modified by the City or such other governmental body and Borrower has not taken or has not caused Entity Guarantor to take the necessary steps to correct or cure the same within thirty (30) days after written notice is given by Lender. (k) A default under the Lease beyond any applicable notice and cure period. Upon the occurre` " �. f an Ev . t'=of Default, Lender, at Nitstion, shall, in addition to any other remedies whic ,a fight "`entitled to by law, have the right to: (1) To refrain from making advances under this Agreement and/or to require Title to return advances of Loan proceeds held by Title; To enter into possession of the Loan Property and perform any and all work and labor necessary to complete the Improvements substantially as required under this Agreement and to do all things necessary or incidental t Npoe(3) uc h other acts or deeds which reasonably may be necessary to cure any`"default existing under this Agreement, and to this end, it is hereby agreed as follows: (i) All sums expended by Lender in effectuating its rights under Subparagraphs (2) and (3) of this Paragraph shall be deemed to have been advanced under this Agreement and to be secured by the Security Agreement and any other security document required under this Agreement as security for the Loan. -12- (ii) Borrower hereby constitutes and appoints Lender its true and lawful attorney-in-fact with full power of substitution either in the name of Lender or in the name of Borrower or in the name of both, for the following purposes: (a) to purchase the Equipment; to collect and use any funds of Borrower; to use any funds which may remain unadvanced under this Agreement; to enter into such contracts and arrangements as Lender reasonably deems necessary for such purposes; to prosecute and defend all actions or proceedings in connection with the Loan Property or the Equipment and do any and every act which Borrower might do in its own behalf, (b) OMITTED; (c) to perform each of the terms, covenants and conditions to be kept and performed by Borrower under any contracts and/or leases obtained or held by Borrower in connection with the operation of the Improvements or the purchase of the Equipment, and any other contracts; (d) without limiting the foregoing, to perform each of the terms, covenants and conditions to be kept or performed by Borrower under this Agreement, the Security Agreement and any other instrument required under this Agreement, the Bank Loan Documents, the City Loan Documents, County Loan Documents or the Microloan Documents; and (e) to do all things that Lender reasonably deems necessary or advisable for the purpose of carrying out the powers enumerated in (a), (b), (c) and (d) of this Subparagraph (ii); 0, he powers herein granted Lender shall be deemed to be powers coupled with an interest and the same are irrevocable; (4) cancel this Agreement; (5) ;bring appropriate action to enforce such performance and the correction of such Event of Default; - (6) declare the entire unpaid principal of the Note and all accrued interest thereon immediately due and payable without notice; N(7exercise any remedies under the Security Agreement, foreclose the Mortgage and any other security instrument referred to in this Agreement and/or exercise any other rights or remedies it may have under the Security Agreement, the Mortgage and such other security instrument. 16. Default under Note and Security Agreement. The failure by Borrower to keep or perform any of the terms, covenants and conditions to be kept or performed by it under this Agreement shall constitute a default under the Note, the Security Agreement and any other security instrument held by Lender in connection with the Loan. -13- 17. Notices. Any notices given hereunder shall be in writing and shall be deemed to have been given when delivered personally or three (3) days after deposited in the United States mail, registered, postage prepaid, addressed as follows: If to Borrower: Preferred Powder Coating, LLC 1369 Mississippi Street New Brighton, MN 55112 Attention: Lloyd Peterson If to Lender: "At Economic Development Authority of th City of Elk River 13065 Orono Parkway Elk River, Minnesota 55330 Attn: Director of Economic Development or addressed to any such party at such other address as such party shall Ater furnish by notice to the other party. Any notice delivered personally to Borrower shall be delivered to an officer of Borrower, and any notice delivered personally to Lender shall be delivered to an officer of Lender at the address for Lender for the mailing of notices. Either party may change its address for the giving of notices by giving the other party at least ten (10) days' notice in the manner provided above. 18. Headings. The headings used in this Agreement are for convenience only and do not define, limit or construe the contents of this Agreement. Binding on Successors and Assigns. Subject to the limitations on transfer contained in this Agreement, this Agreement shall be binding upon and inure to the benefit of the successors and assigns of the parties hereto. 20. Governing Law. This Agreement shall be governed by and construed in accordance with the laws of Minnesota, without giving effect to any choice or conflict of law provision or rule. 21. Counterparts. This Agreement may be executed in two (2) or more counterparts, each of which shall be an original and all of which shall constitute the same agreement. 22. Entire Agreement. This Agreement, the Note, the Security Agreement and the other documents executed by Borrower and/or Lender pursuant to this Agreement contain the entire agreement between the parties with respect to the subject matter hereof and supersede all prior understandings and agreements, both oral and written. This Agreement may be amended only in a writing signed by the parties hereto. -14- 23. Fees and Expenses. Borrower agrees to pay to Lender immediately upon demand all costs and expenses, including, without limitation, all attorneys' fees, incurred by Lender in connection with the enforcement of the Lender's rights and/or the collection of any amounts which become due to Lender under this Agreement, the Note, the Security Agreement or the other documents executed in connection herewith; and the prosecution or defense of any action in any way related to this Agreement, the Note, the Security Agreement or the other documents executed in connection herewith, other than the gross negligence or willful misconduct of Lender in the creation and/or implementation of its Forgivable Loan program. [Signature Pages follow] [Remainder of page intentionally left blank.] -15- Signature Page to Loan Agreement IN TESTIMONY WHEREOF, each of the parties hereto has caused these presents to be effective as of the day and year first above written. BORROWER: Preferred Powder Coating, LLC. a Minnesota limited liability company By: Name: Lloyd Peterson Its: President -16- Signature Page to Loan Agreement IN TESTIMONY WHEREOF, each of the parties hereto has caused these presents to be effective as of the day and year first above written. ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER By: NameIts: Name: Its: -17- EXHIBIT A List of Equipment GP:3453246 0 -Ig- MORTGAGE AND ASSIGNMENT OF RENTS AND SECURITY AGREEMENT AND FIXTURE FINANCING STATEMENT (Forgivable Loan Program) This Mortgage and Assignment of Rents and Security Agreement and Fixture Financing Statement ("Mortgage") is made as of August , 2013, by PREFERRED REAL ESTATE HOLDINGS, LLC, a Minnesota limited liability company ("Mortgagor"), in favor of the ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER, a public body corporate and politic of the State of Minnesota ("Mortgagee"). THE MAXIMUM AMOUNT SECURED BY THIS MORTGAGE IS $200,000.00 OF PRINCIPAL INDEBTEDNESS, TOGETHER WITH ALL INTEREST ACCRUING THEREON AND ANY AMOUNTS WHICH MAY BE ADVANCED BY MORTGAGEE IN PROTECTION OF THE MORTGAGED PREMISES OR THE LIEN OF THIS MORTGAGE. RECITALS A. Preferred Powder Coating, LLC (`Borrower") has executed and delivered to Mortgagee a Promissory Note effective as of the date hereof in the principal amount of $200,000.00 and bearing interest at the rate set forth therein, with principal being due and payable as set forth therein and with all principal and interest, if not sooner paid, being due and payable on a date to be determined, no later than December 31, 2023 (the Promissory Note as the same may be renewed, extended, replaced, modified or amended is herein called the "Note"). The proceeds of the Note are being utilized to purchase equipment for use in Borrower's business operations from the Mortgaged Property (as defined below). B. Contemporaneous herewith, Borrower has entered into that certain loan agreement (the "Loan Agreement") setting forth the terms and conditions of the Borrower's and Lender's obligations with relation to this loan facility. C. Mortgagor is the owner of the Mortgaged Property and is the landlord under that certain unrecorded lease dated August , 2013, with Borrower, as tenant, leasing the entire Mortgaged Property to Borrower. Mortgagor is construction certain improvements upon the Mortgaged Property for Borrower's use, pursuant to the Lease (the "Improvements"). D. As a condition of entering into the loan facility, Lender has required that Mortgagor provide an "Entity Guaranty" of Borrower's obligations under Note, the Loan Agreement and any other documents relating to or arising from this loan facility. Lender further required that Mortgagor's obligations under the Entity Guaranty be secured by this Mortgage. NOW THEREFORE, in consideration of the Recitals and for the purpose of securing the payment and performance of all of Mortgagor's obligations under the Entity Guaranty (collectively "Obligations"); and to secure the performance of all covenants, conditions and agreements herein and in the Entity Guaranty, Mortgagor does hereby mortgage, grant, bargain, sell, release and convey unto Mortgagee, with power of sale, forever all of Mortgagor's right, title and interest in all the tracts or parcels of land lying and being in Sherburne County, Minnesota, legally described in Exhibit A hereto, (hereinafter the "Land"), whether now owned or hereafter acquired, together with: (i) all building materials, supplies and equipment now or hereafter located on the Land and suitable or intended to be incorporated in any building, structure, or other improvement located or to be erected on the Land; and (ii) all of the buildings, structures and other improvements now standing or at any time hereafter constructed or placed upon the Land; and (iii) all heating, plumbing and lighting apparatus, motors, engines, and machinery, electrical equipment, incinerator apparatus, air conditioning equipment, water and gas apparatus, pipes, faucets, and all other fixtures of every description which are now or may hereafter be placed or used upon the Land or in any building or improvement now or hereafter located thereon; and (iv) all equipment purchased with the Loan proceeds, as set forth on Exhibit A to the Loan Agreement, as updated from time to time (collectively, the "Equipment"); and (v) all additions, accessions, increases, parts, fittings, accessories, replacements, substitutions, betterments, repairs and proceeds to any and all of the foregoing; and (vi) all hereditaments, easements, appurtenances, estates, rents, issues, profits, condemnation awards, proceeds of policies of insurance and other rights and interests now or hereafter belonging or in any way pertaining to the Land or to any building or improvement now or hereafter located thereon; and (vii) all leases or other occupancy agreements now or hereafter in effect in any way appertaining to the -2- Land or to any building or improvement now or hereafter located thereon, including, without limitation, all cash and security deposits, advance rentals and deposits or payments of a similar nature ("Leases"), and all Rents (as herein defined) (all of the foregoing, together with the Land, hereinafter being referred to as the "Property" or "Mortgaged Property"), TO HAVE AND TO HOLD the Mortgaged Property unto Mortgagee forever; PROVIDED, NEVERTHELESS, That this Mortgage is given upon the express condition that if Mortgagor shall cause to be paid and performed all of the Obligations, and shall also keep and perform all and singular the coyits herein contained on the part of Mortgagor to be kept and performed then tha Mortgage and the estate hereby granted shall cease and be and become void and shall ased of record at the expense of Mortgagor; otherwise this Mortgage shall be and iiffiain t full force and effect. MORTGAGOR REPRESENTS, WARRANTS AND COVENANTS to and with Mortgagee that Mortgagor has good right and full power and authority to execute this Mortgage and to mortgage the Mortgaged Property; that the Mortgaged Property is free from all liens and encumbrances except those identified in Exhibit B hereto (collectively, the "Other Mortgages"); that Mortgagee shall quietly enjoy and possess the Mortgaged Property; that Mortgagor will warrant and defend the title to the Mortgaged Property against all claims, whether now existing or hereafter arising. The covenants and warranties of this paragraph shall survive foreclosure of this Mortgage and shall run with the Land. AND IT IS FURTHER COVENANTED AND AGREED AS FOLLOWS: ARTICLE ONE GENERAL COVENANTS, AGREEMENTS, WARRANTIES 1.1 Payment of Obligations, Observance of Covenants. Mortgagor will duly pay and perform its Obligations and will perform all other agreements and covenants by Mortgagor to be performed hereunder. 1.2 Payment of Impositions. Mortgagor agrees to pay, before a penalty might attach for nonpayment thereof, all taxes, assessments, water and sewer charges, and other fees, taxes and charges of whatsoever nature levied upon or assessed or placed against the Mortgaged Property (collectively "Impositions"). Mortgagor will likewise pay all taxes, assessments and other charges, levied upon or assessed, placed or made against, or measured by, this Mortgage, or the recordation hereof, or the Obligations, provided that Mortgagor shall not be obliged to pay such tax, assessment or charge if such payment would be contrary to law or would result in the payment of an usurious rate of interest on the Obligations. Mortgagor shall promptly furnish to Mortgagee all notices received by Mortgagor of amounts due under this Section and upon Mortgagee's request, shall deliver proper receipts evidencing the payment of such amounts. In the event of a judicial decree or legislative enactment after the date of this Mortgage, providing that any such imposition may not be lawfully paid by Mortgagor, or in the event that the payment of -3- any such imposition by Mortgagor would result in the payment of a usurious rate of interest on the Obligations, the Obligations, together with interest, shall become immediately due and payable, or, at Mortgagee's option, Mortgagee may pay any amount or portion of such Imposition as renders the Obligations unlawful or usurious, in which event Mortgagor shall concurrently therewith pay the remaining lawful and non-usurious portion or balance of said Imposition. 1.3 Payment of Operatin.Costs, Prior Mortgages and Liens. Mortgagor agrees that it will pay, or cause to be paid, all operating costs and expenses of the Mortgaged Property; keep the Mortgaged Property free from mechanics' and material suppliers' and other liens, subject to Mortgagor's right to contest in good faith as set forth in Section 1.4 hereof, will keep the Mortgaged Property free from levy, execution or attachment and will immediately pay when due all indebtedness which may be secured by mortgage, lien or charge on the Mortgaged Property and upon request will exhibit to Mortgagee satisfactory evidence of such payment and discharge. 1.4 Contest of Impositions, Liens and Levies. Mortgagor shall not be required to pay, discharge or remove any Imposition, lien or levy so long as Mortgagor shall in good faith contest the same or the validity thereof by appropriate legal proceedings which shall operate to prevent the collection of the levy, lien or Imposition so contested and the sale of the Mortgaged Property, or any part thereof to satisfy the same; provided, however, that Mortgagor, prior to the date such levy, lien or Imposition is due and payable or, in the case of a mechanic's lien or other involuntary lien within (30) days after the same shall have been filed, shall have given such reasonable security as may be demanded by Mortgagee to insure such payments and any penalties and interest that may accrue thereon and prevent any sale or forfeiture of the Mortgaged Property by reason of such nonpayment. Any such contest shall be prosecuted with due diligence and Mortgagor shall promptly after final determination thereof pay the amount of any such levy, lien or Imposition so determined, together with all interest and penalties, which may be payable in connection therewith. Notwithstanding the provisions of this Section, Mortgagor shall, and Mortgagee may (but shall have no obligation to), pay any such levy, lien or Imposition notwithstanding such contest if in the reasonable opinion of Mortgagee, the Mortgaged Property is in jeopardy or in danger of being forfeited or foreclosed. 1.5 *ifi"tenance and Repairs; Inventory. Mortgagor agrees that it will keep and maintain (or cause to be kept and maintained) the Mortgaged Property (including, without limitation, the Equipment) in good condition and repair, free from any waste or misuse, and will comply with all requirements of law, municipal ordinances and regulations, restrictions and covenants affecting the Mortgaged Property and its use, and will promptly repair or restore any buildings, improvements or structures now or hereafter on the Mortgaged Property which may become damaged or destroyed. Mortgagor further agrees that without the prior consent of Mortgagee it will not remove from the Mortgaged Property any or all of the Equipment or any fixtures or any personal property that is included in the Mortgaged Property unless the same is immediately replaced with like fixtures or personal property of at least equal value, or is otherwise removable under Section 6.1 hereof, or expand any improvements on the Mortgaged -4- Property, erect any new improvements or make any material alterations in any improvements which will materially alter the basic structure, materially and adversely affect the market value or materially change the existing architectural character of the Mortgaged Property. Mortgagor agrees that it will complete within a reasonable time any buildings now or at any time in the process of erection on the Mortgaged Property. Mortgagor agrees not to acquiesce in any rezoning classification, modification or restriction affecting the Mortgaged Property without Mortgagee's prior written consent. Mortgagor agrees that it will not abandon the Mortgaged Property. Upon request of Mortgagee, Mortgagor shall deliver to Mortgagee an inventory in detail reasonably acceptable to Mortgagee of any personal property owned by Mortgagor that is included in the Mortgaged Property pursuant to the terms hereof together with a certification by Mortgagor that said inventory is a true and complete schedule of the personal property to be included in the Mortgaged Property pursuant to the terms hereof. Such inventory shall list any conditional sales contracts and other t' le retention arrangements to which such personal property may be subject. 1.6 Insurance. (a) So long as the Obligatio remains unpaid, Mort shall, at its own cost, maintain or cause to be maintained with insurers of°'recognized responsibility acceptable to Mortgagee the following insurance: (i) hazard and fire insurance on the improvements now existing or hereafter constructed on the Land insuring against loss by fire, hazards included in the term "extended coverage," loss by vandalism or malicious mischief, and such other hazards, casualties and contingencies as may be required by Mortgagee, on the basis of replacement cost without a coinsurance clause, in an amount equal to the full replacement cost thereof (without deduction for depreciation) or such additional amounts and for such periods as may be required by Mortgagee; (ii) comprehensive general public liability insurance covering the liability of Mortgagor against claims for bodily injury, death or property damage occurring on or about the Mortgaged Property in such minimum amounts and limits as Mortgagee may require but in no event, less than $2,000,000.00 combined single limit per occurrence and naming Mortgagee as an additional insured; (iii) insurance covering the Mortgaged Property against loss or damage by explosion, rupture or bursting of steam boilers, steam pipes, steam turbines, steam engines or pressure vessels or fly wheels located on or a part of the Mortgaged Property and providing for full repair and full replacement cost coverages; (iv) Intentionally Omitted; and -5- (v) such other forms of insurance in such minimum amounts as Mortgagee may reasonably require or as may be required by law. Mortgagor shall pay or cause to be paid all premiums on insurance required hereunder by making payment directly to the insurer. Mortgagee shall have the right to hold the policies and renewals thereof, and Mortgagor shall promptly furnish to Mortgagee all such policies, renewals thereof, renewal notices and all paid-premium receipts received by it. All policies of insurance and any and all refunds of unearned premiums are hereby assigned to Mortgagee as additional security for the payment of the Obligations secured hereby. In the event of foreclosure of this Mortgage, all right, title and interest of Mortgagor in and to any insurance policies then in force shall pass to the purchaser at the foreclosure sale. (b) The policies of all such insurance shall have mortgagee and loss payable provisions in favor of Mortgagee. All such insurance shall be in form acceptable to Mortgagee, shall provide for at least thirty (30) days' prior written notice of cancellation, termination or modification thereof to Mortgagee, shall permit Mortgagee to make premium payments to prevent cancellation, and shall provide that no act or negligence of Mortgagor or of any occupant of the Mortgaged Property, and no occupancy or use of the Mortgaged Property for purposes more hazardous than permitted by the terms of the policy, will affect the validity or enforceability of such insurance as against Mortgagee. In the event of loss under such insurance Mortgagor shall give prompt notice to the insurance carrier and Mortgagee; Mortgagor shall duly make proof of loss, and shall immediately furnish to Mortgagee a copy of such proof of loss. ' (c) Subject to the rights of the mortgagee under any Other Mortgage which has priority over this Mortgage, Mortgagee is authorized and empowered to settle, collect and receive all fire and hazard insurance proceeds, to apply such proceeds to all expenses (including reasonable attorneys' fees) reasonably incurred by Mortgagee in collecting the same and, at Mortgagee's option and in its sole discretion, apply the balance of said proceeds ("Net Proceeds") to payment of the Obligations or make the Net Proceeds available for the repair and restoration of the Mortgaged Property; provided, however, Mortgagor may settle claims without Mortgagee's consent if the loss is less than $5,000.00 and no Event of Default exists at the time of settlement. Mortgagor shall apply any such proceeds to the repair and restoration of the Mortgaged Property. So long as no Event of Default exists, any settlement of a fire and hazard insurance claim of more than $5,000.00 shall require the consent of Mortgagor, which consent will not be unreasonably withheld. (d) If Mortgagee elects to apply the Net Proceeds to repair and restoration of the Mortgaged Property (i) the Net Proceeds shall be held by Mortgagee and at Mortgagee's election may be disbursed either by -6- Mortgagee or a disbursing agent selected by Mortgagee and paid by Mortgagor, (ii) upon Mortgagee's request prior to disbursement of any Net Proceeds or thereafter, from time to time, Mortgagor will deposit with Mortgagee such amounts in excess of remaining Net Proceeds as Mortgagee reasonably determines is required to complete the repair and restoration, (iii) the Net Proceeds and any funds deposited by Mortgagor shall be held and disbursed in accordance with sound construction loan disbursement practices, including, but not limited to, approval of the plans and specifications, appraisal, its other conditions for disbursement of draw requests and inspection of the work, and such other reasonable conditions as Mortgagee may impose and (iv) any Net Proceeds not so applied to repair and restoration shall be applied to the payment of the Obligations. If an Event of Default occurs prior to full disbursement, any undisbursed portion of the Net Proceeds and any funds deposited by Mortgagor with Mortgagee may at Mortgagee's option be applied to the Obligations. 1.7 Inspection. Mortgagee, or its agents, shall have the right to enter upon the Mortgaged Property during ordinary business hours for the purposes of inspecting the Mortgaged Property or any part thereof. Mortgagee shall have no duty, however, to make such inspection. Mortgagee, or its agents, shall also have the right during ordinary business hours to examine the books and records of Mortgagor pertaining to the Mortgaged Property and to make extracts therefrom and copies thereof. The parties agree that Mortgagee's right to inspect the books and records of Mortgagor, as described in this provision, relates solely to the Mortgaged Property. 1.8 Protection of Mortgagee's Security. If Mortgagor fails to perform any of the covenants and agreements contained in this Mortgage and such failure shall continue beyond any applicable notice and cure period contained in Article Two hereof or if any action or proceeding is commenced which does or may adversely affect the Mortgaged Property or the interest of Mortgagor or Mortgagee therein, or the title of Mortgagor thereto, then Mortgagee, at Mortgagee's option, may perform such covenants and agreements, defend against such action or proceeding, or otherwise act as Mortgagee deems necessary to protect its interest. In the event that, after damage to or destruction of the Mortgaged Property or condemnation of a portion of the Mortgaged Property or a sale under threat thereof, the proceeds are used to restore the Mortgaged Property, and the insurance, sale or condemnation proceeds which are paid to Mortgagee are not sufficient to pay for such restoration, Mortgagee may nevertheless effect the restoration. Any amounts disbursed or costs incurred by Mortgagee pursuant to this Section, including interest and reasonable attorney's fees, shall become additional Obligations of Mortgagor secured by this Mortgage. All amounts disbursed or costs incurred by Mortgagee pursuant to this paragraph shall be payable upon demand, and shall bear interest from the date of disbursement or incurrence at the rate set forth in the Note unless payment of interest at such rate would be contrary to law, in which event such amounts shall bear interest at the highest rate permitted by law. Mortgagee shall, at its option, be subrogated to any encumbrance, lien, claim or demand, and to all the rights and securities for the payment thereof, paid or discharged with the principal sum secured hereby or by Mortgagee under the provisions hereof, and any such subrogation rights shall be -7- additional and cumulative security for this Mortgage. Nothing contained in this Section shall require Mortgagee to incur any expense or do any act hereunder, and Mortgagee shall not be liable to Mortgagor for any damages or claims arising out of action taken by Mortgagee pursuant to this paragraph. 1.9 Hazardous Materials. Mortgagor hereby represents and warrants to Mortgagee that the Mortgaged Property has not at any time been used for storage, transfer, transportation or disposal of hazardous substances, hazardous wastes, pollutants, contaminants or similar substances (collectively "Hazardous Substances"), or for the discharge of the same into the environment in violation of any law, regulation, or judicial or administrative order or judgment; and the Mortgaged Property is not contaminated by, and does not contain, any Hazardous Substances. Mortgagor will not use or permit the use of the Mortgaged Property for such purposes. Mortgagor will fully indemnify Mortgagee and defend Mortgagee against any claims, losses, damages, actions, costs and expenses of any kind, including without limitation, court costs and reasonable attorneys fees, in connection with any Hazardous Substances now or hereafter located on the Mortgaged Property or any other violation of any federal, state or local environmental statute, ordinance, rule or regulation ("Environmental Laws"). This indemnity shall not apply to the extent that the willful act or omission of the Mortgagee contributes to the actual or threatened discharge, dispersal, release, storage, treatment, generation, disposal or escape of the Hazardous Substances. The indemnity provisions of this Section shall survive the foreclosure or other termination of this Mortgage. Without limiting the generality of the foregoing, Mortgagor agrees that upon the discovery of a release or threatened release of Hazardous Substances on or from the Mortgaged Property, it will promptly, diligently and without cost to Mortgagee, proceed to remediate all contamination in accordance with all applicable laws, ordinances, rules and regulations, and the requirements of all governmental authorities having jurisdiction, and otherwise to the satisfaction of Mortgagee. A failure to do so shall constitute a default by Mortgagor under this Mortgage. 1.10 Escrows. Upon the request of Mortgagee after the occurrence of an Event of Default (whether or not such Event of Default is subsequently cured), Mortgagor shall deposit with Mortgagee, on the first day of each and every month, commencing with the date the first payment shall be due on the Note which is after the date of such request, a deposit to pay the Impositions and insurance premiums (collectively "Charges") in an amount equal to: (a) One-twelfth (1/12) of the Impositions next to become due upon the Mortgaged Property; provided, however, that, in the case of the first such deposit, there shall be deposited in addition an amount as estimated by Mortgagee which, when added to monthly deposits to be made thereafter as provided for herein, shall assure that there will be sufficient funds on deposit to pay the Impositions as they come due; plus (b) One-twelfth (1/12) of the annual premiums on each policy of insurance required to be maintained hereunder; provided that with the first such -8- deposit there shall be deposited, in addition, an amount equal to one-twelfth (1/12) of such annual insurance premiums multiplied by the number of months elapsed between the date premiums on each policy are last paid to and including the date of deposit. The amount of such deposits shall be based upon Mortgagee's reasonable estimate as to the amount of Impositions and premiums of insurance next to be payable. Mortgagee will, upon timely presentation to Mortgagee by Mortgagor of the bills therefor, pay the Charges from such deposits. In the event the deposits on hand shall not be sufficient to pay all of the Charges when the same shall become due from time to time, or the prior deposits shall be less than the currently estimated monthly amounts, then Mortgagor shall pay to Mortgagee on demand any amount necessary to make up the deficiency. The excess of any such deposits shall be returned to Mortgagor or credited towards subsequent Charges, at the discretion of Mortgagee. If an Event of Default shall occur under the terms of this Mortgage, Mortgagee may, at its option, without being required so to do, apply any deposits on hand to the Obligations, in such order and manner as Mortgagee may elect. When the Obligations has been fully paid, any remaining deposits shall be returned to Mortgagor as its interest may appear. All deposits are hereby pledged as additional security for the Obligations, shall be held for the purposes for which made as herein provided, may be held by Mortgagee and may be commingled with other funds of Mortgagee, shall be held without any allowance of interest thereon, and shall not be subject to the decision or control of Mortgagor. Mortgagee shall not be liable for any act or omission made or taken in good faith. In making any payments, Mortgagee may rely on any statement, bill or estimate procured from or issued by the payee without inquiry into the validity or accuracy of the same. If the taxes shown in the tax statement shall be levied on property more extensive than the Mortgaged Property, Mortgagee shall be under no duty to seek a tax division or apportionment of the tax bill, and any payment of taxes based on a larger parcel shall be paid by Mortgagor, and Mortgagor shall expeditiously cause a tax subdivision to be made. 1.11 Compliance with Code. Mortgagor covenants that when completed the Improvements shall comply with all applicable restrictions, conditions, codes, ordinances, regulations and laws of the City of Elk River (the "City") and other governmental bodies having jurisdiction over the Mortgaged Property, including, without limitation, the Americans with Disabilities Act and those related to environmental protection. Mortgagor has NOT commenced construction of the Improvements. ARTICLE TWO EVENTS OF DEFAULT Each of the following occurrences shall constitute an Event of Default hereunder: 2.1 Failure to pay. Mortgagor's failure to pay any amount due under the Entity Guaranty or any other amount required to be paid by Mortgagor hereunder when due. -9- 2.2 Other Performance Failure. The Mortgagor's failure duly to observe or perform any of the other terms, conditions, covenants or agreements required to be observed or performed by Mortgagor hereunder or in the Entity Guaranty and the continuation of such failure for a period of thirty (30) days after Mortgagee gives Mortgagor written notice of such failure. 2.3 Breach of Warranty of Title. Subject to Mortgagor's right to contest in good faith as set forth in Section 1.4 hereof, the breach of any warranty of title or any other warranty made by Mortgagor hereunder. 2.4 Misrepresentation. The making of any material misstatement in any financial statement or report submitted to Mortgagee by or on behalf of Mortgagor. 2.5 Foreclosure. The institution of a foreclosure or other enforcement proceedings by the holder of any other lien on the Mortgaged Property (without hereby implying Mortgagee's consent to any mortgage or other lien). 2.6 Sale of Property. The sale, assignment, conveyance, mortgage, encumbrance, lease or transfer o£ (i) Mortgagor's interest in the Mortgaged Property or any part thereof, or any interest ,rein; or (ii) any transfer in ownership or control of Mortgagor, without the prior consent of Mortgagee, which consent may be granted or withheld by Mortgagee "ts ,, iscretion. 449 2.9 Breach of Other Agreements, etc. Any default or breach under any other note, mortgage or other obligation of Mortgagor now held or hereafter acquired by Mortgagee or City, or any other failure to comply with the terms and conditions thereof and the continuance thereof beyond any applicable notice and/or cure period contained therein. .. ARTICLE THREE ACCELERATION FORECLOSURE, OTHER REMEDIES Upon any Event of Default, Mortgagee may, at its option, exercise one or more of the following rights and remedies (and any other rights and remedies available to it): 3.1 Acceleration. Mortgagee may declare immediately due and payable all unmatured Obligations secured by this Mortgage, and the same shall thereupon be immediately due and payable, without notice or demand. 3.2 UCC Remedies. Mortgagee shall have and may exercise with respect to all fixtures and any personal property included in the Mortgaged Property, all the rights and remedies accorded upon default to a secured party under the Uniform Commercial Code, as in effect in the State of Minnesota. 3.3 Foreclosure; Action or Advertisement. Mortgagee may (and is hereby authorized and empowered to) foreclose this Mortgage by action or advertisement, pursuant to the statutes of the State of Minnesota in such case made and provided, power -10- being expressly granted to sell the Mortgaged Property at public auction and convey the same to the purchaser to the full extent of Mortgagor's interest and, out of the proceeds arising from such sale, to pay all Obligations secured hereby with interest, and all legal costs and charges of such foreclosure and the maximum attorneys' fees permitted by law, which costs, charges and fees Mortgagor agrees to pay. Any real estate or interest or estate sold hereunder may be sold in one parcel, as an entirety, or in such parcels and in such manner or order as Mortgagee, in its sole discretion, may elect. In case of any sale of the Mortgaged Property pursuant to any judgment or decree of any court or at public auction or otherwise in connection with the enforcement of any of the terms of this Mortgage, Mortgagee, its successors and assigns, may become the purchaser, and for the purpose of making settlement for or payment of the purchase price, shall be entitled to deliver over and use any sum then due under the Entity Guaranty and any claims for interest accrued and unpaid thereon, together with all other sums, with interest, advanced and unpaid hereunder, and all statutory charges for such foreclosure including maximum attorney's fees allowed by law in order that there may be credited as paid on the purchase price the sum then due under the Note and all other sums, with interest, advanced and unpaid hereunder, and all charges and expenses of such foreclosure including maximum attorney's fees allowed by law. 3.4 Receiver. Mortgagee shall be entitled as a matter of right without notice and without giving bond and without regard to the solvency or insolvency of Mortgagor, or waste of the Mortgaged Property or adequacy of the security of the Mortgaged Property, to apply for the appointment of a receiver, in accordance with the statutes and law made and provided. The receiver shall collect the rents, and all other income of any kind; manage the Mortgaged Property so to prevent waste; execute leases within or beyond the period of receivership, pay all expenses for normal maintenance of the Mortgaged Property and perform the terms of this Mortgage and apply the rents, issues and profits in the following order to (i) payment of the reasonable fees of said receiver, (ii) application of tenant security deposits as required by Minnesota Statutes § 504B.178, (iii) payment when due of prior or current real estate taxes or special assessments with respect to the Mortgaged Property or, if this Mortgage so requires, to the periodic escrow for the payment thereof, (iv) the payment when due of premiums for insurance of the type required by this Mortgage or, if this Mortgage so requires, to the periodic escrow for the payment thereof, and (v) as further provided in any Assignment of Rents executed by Mortgagor as further security for the Obligations (whether included in this Mortgage or separate instrument), including but not limited to applying the same to the costs and expenses of the receivership, including reasonable attorney's fees, to the repayment of the Obligations and to the operation, maintenance, upkeep and repair of the Mortgaged Property, including payment of taxes and payments of premiums of insurance. Mortgagor does hereby irrevocably consent to such appointment. 3.5 Specific Performance. Mortgagee may bring suit for specific performance of any covenant or warranty hereunder. 3.6 Forbearance and Other Rights of Mortgagee. Any delay by Mortgagee in exercising any right or remedy hereunder, or otherwise afforded by law or equity, shall not be a waiver of or preclude the exercise of such right or remedy or any other right or -11- remedy hereunder or at law or in equity. The failure of Mortgagee to exercise any option to accelerate maturity of the Obligations secured by the Mortgage, the forbearance by Mortgagee before or after the exercise of such option, or the withdrawal or abandonment of proceedings provided for by this Mortgage shall not be a waiver of the right to exercise such option or to accelerate the maturity of such Obligations by reason of any past, present or future event which would permit acceleration. The procurement of insurance or the payment of taxes or other liens or charges by Mortgagee shall not be a waiver of Mortgagee's right to accelerate the maturity of the Obligations. Mortgagee's receipt of any awards, proceeds or damages shall not operate to cure or waive default by Mortgagor. Mortgagee may at any time, without notice, release any person liable for payment of any Obligations, extend the time or agree to alter the terms of payment of any of the Obligations, accept additional security of any kind, release any plat or map of the Mortgaged Property or the creation of any easement thereon or any covenants restricting use or occupancy thereof, or agree to alter or amend the terms of this Mortgage in any way. No such release, modification, addition or change shall affect the liability of any person other than the person so released, for payment of any Obligations, nor affect the priority and first lien status of this Mortgage upon any property not so released. ARTICLE FOUR ASSIGNMENT OF RENTS 4.1 Assignment. As security in addition to the lien of this Mortgage upon the Property, Mortgagor hereby grants, transfers and assigns to Mortgagee all of the right, title and interest of Mortgagor in and to all Leases and all rents, income, profits, revenues, royalties, bonuses, rights, accounts, contract rights, general intangibles and benefits (all of which are sometimes hereinafter referred to as "Rents"), now or hereafter accruing or owing by reason of a Lease of any or all of the Property. 4.2 Covenants of Performance. To protect the security of this Assignment, Mortgagor warrants, covenants and agrees: (a) to faithfully abide by, perform and discharge each and every obligation, covenant and agreement under any Leases to be performed by Mortgagor thereunder; to give prompt written notice to Mortgagee of any notice of default on the part of Mortgagor with respect to any Lease received from a tenant thereunder; to enforce or secure short of termination of any Lease the performance of each and every obligation, covenant, condition and agreement of the Leases by the tenants thereunder to be performed; not to borrow against, pledge or assign any of the Rents, or anticipate the Rents; not to waive, excuse, condone or in any manner release or discharge any tenant thereunder of or from the obligations, covenants, conditions and agreements to be performed under the Lease or to permit the tenant to assign its interest in the Lease unless required to do so by the terms of the Lease; not to terminate the Leases or accept a surrender thereof or a discharge of the tenant unless required to do so by the terms of the Lease; not to consent to a subordination of the interest of -12- the tenant thereunder to any party other than Mortgagee and then only if specifically required to do so by Mortgagee; (b) at Mortgagor's sole cost and expense, to appear in and defend any action or proceeding arising under, growing out of or in any manner connected with the Leases or the obligations, duties or liabilities of Mortgagor and tenants thereunder, and to pay all costs and expenses of Mortgagee, including attorneys' fees in a reasonable sum, in any such action or proceeding in which Mortgagee may appear or with respect to which it may incur costs; (c) that Mortgagor has the full right and title to assign the Rents; that at the date of this Mortgage there exist no Leases which now or in the future affect the Mortgaged Property which have not been disclosed to Mortgagee in writing; and that there is no outstanding assignment or pledge of the Leases or Rents; and ii....._ (d) to furnish to Mortgagee, at Mortgagee's written request, a complete list of all Leases and security deposits made thereunder as to any part of the Mortgaged Property, showing the type of lease, the name cthe tenant, the monthly rental, the date to which paid, the term of the Lease, the date of occupancy, and the date of expiration and any and every special premium, concession or inducement granted to the tenant. 4.3 Ass gnmeni"`Absolute. This Assignment is absolute and is effective immediately. Notwithstanding the foregoing, until an Event of Default, as defined in ARTICLE TWO above, has occurred, Mortgagor may receive, collect and enjoy the Rents. Upon or at any time after an Event of Default has occurred, Mortgagee may at its optio without notice: ........... (a) in the name, place and stead of Mortgagor (i) enter upon, manage and operate the Mortgaged Property, or retain the services of an independent contractor to manage and operate the same, (ii) make, enforce, modify and accept surrender of the Leases, (iii) obtain or evict tenants, demand, collect, sue for, receive and give acquittances for, fix or modify Rents and enforce all rights of Mortgagor under the Leases, and (iv) perform any and all other acts that may be necessary or proper to protect the security of this Assignment; provided always, however, that until the end of any redemption period available to Mortgagor after any foreclosure of this Mortgage Mortgagee shall continue to deal with the Leases on the Property in a reasonable businesslike manner, recognizing and protecting Mortgagor's continuing rights during such period to retake possession and control of the Mortgaged Property upon paying the appropriate redemption price, and to resume the management of such Leases; -13- (b) give or require Mortgagor to give notice to any and all tenants under the Leases authorizing and directing the tenants to pay all Rents due under the Leases directly to Mortgagee; and (c) apply for, and Mortgagor hereby consents to, the appointment of a receiver of the Mortgaged Property. 4.4 Application of Rents. (a) All Rents collected by Mortgagee, or by a receiver, shall be held and applied by Mortgagee in its reasonable discretion, in accordance with applicable law, including, without limitation to: (i) payment of all reasonable fees of the receiver, if any, approved by the court; (ii) the repayment when due of all tenant security deposits pursuant to the provisions of Minnesota Statutes § 504B.178; (iii) payment of all delinquent or current real estate taxes and special assessments payable with respect to the Property or, if this Mortgage so requires, to the periodic escrow for the payment thereof, (iv) payment of all premiums then due for the insurance required by the provisions of this Mortgage or, if this Mortgage so requires, to the periodic escrow for the payment thereof, (v) payment of expenses incurred for normal maintenance of the Mortgaged Property. (b) Any amounts remaining after such application shall be applied as follows: (i) if received prior o any forec dsure sale o the Mortgaged Property to Mortgagee for payment of the indebtedness secured by this Mortgage, but no such payment made after acceleration of the indebtedness shall affect such acceleration; and (ii) if received during or with respect to a period after a foreclosure sale of the Mortgaged Property: (1) if the purchaser at the foreclosure sale is not Mortgagee, first to Mortgagee to the extent of any deficiency of the sale proceeds to repay the indebtedness secured by this Mortgage, second to the purchaser as a credit to the redemption price, but if the Mortgaged Property is not redeemed, then to the purchaser of the Mortgaged Property; (2) if the purchaser at the foreclosure sale is Mortgagee, first to Mortgagee to the extent of any deficiency of the sale proceeds to repay the indebtedness secured by this Mortgage and the balance to be retained by Mortgagee as a credit to the redemption price, but if the Mortgaged Property is not redeemed, then to Mortgagee, whether or not such deficiency exists. 4.5 Continuing Effect. The rights and powers of Mortgagee under this Assignment and the application of the Rents shall continue and remain in full force and -14- effect both before and after commencement of any action or procedure to foreclose this Mortgage, after any foreclosure sale of Mortgagor's interest in the Property in connection with the foreclosure of this Mortgage, and until expiration of the period of redemption from any such foreclosure sale, whether or not any deficiency from the unpaid balance of the Obligations exists after such foreclosure sale. 4.6 Mortgagee Not Obligated. Mortgagee shall not be obligated by this Assignment for the control, care, management or repair of the Mortgaged Property, nor for the carrying out of any of the terms and conditions of the Leases; nor shall this Assignment operate to make Mortgagee responsible or liable for any waste committed on the Mortgaged Property by the tenants or any other party, or for any dangerous or defective condition of the Mortgaged Property, or for any violation of Environmental Laws or for any negligence in the management, upkeep, repair or control of the Mortgaged Property resulting in any loss or any injury or death to any person. 4.7 Hold Harmless. Mortgagor shall and does agree to indemnify and to hold Mortgagee harmless of and from any and all liability, loss or damage which it may or might incur under or by reason of this Assignment, and of and from any and all claims and demands whatsoever which may be asserted against it by reason of any alleged obligations or undertakings on its part to perform or discharge any of the terms, covenants or agreements contained in the Leases; provided, however, that such indemnification shall not apply if the same arises out of Leases intentionally breached by Mortgagee which were made by Mortgagor in the ordinary course of managing the Mortgaged Property and prior to the time Mortgagee obtained the right to possess and manage the Mortgaged Property, or if the same arises out of the negligent or willful act of Mortgagee in operating and using the Mortgaged Property. Should Mortgagee incur any such liability, loss or damage under any Lease or by reason of this Assignment, or in the defense of any such claims or demands, the amount thereof, including costs, expenses, and reasonable attorneys' fees, shall be secured hereby and Mortgagor shall reimburse Mortgagee therefor immediately upon demand. Mortgagee shall give Mortgagor notice of any such claim and Assignor shall have the opportunity to defend Mortgagee in connection therewith with counsel reasonably acceptable to Mortgagee; provided Mortgagee's failure to give such notice and opportunity to defend shall not affect Mortgagor's obligations under this Section except to the extent Mortgagor is actually prejudiced by such failure. 4.8 Authorization to Tenants. The tenants under any of the Leases are hereby irrevocably authorized and directed to recognize the claims of Mortgagee or its assigns hereunder without investigating the reason for any action taken by Mortgagee, or the validity or the amount of indebtedness owing to Mortgagee, or the existence of any such event of default, or the application of the Rents to be made by Mortgagee. Mortgagor hereby irrevocably directs and authorizes each tenant to pay to Mortgagee all sums due under its Lease and consents and directs that said sums shall be paid to Mortgagee without the necessity for a judicial determination that any such event of default has occurred or that Mortgagee is entitled to exercise its rights hereunder, and to the extent such sums are paid to Mortgagee, Mortgagor agrees that the tenants shall have no further liability to Mortgagor for the same. The sole signature of Mortgagee shall be sufficient -15- for the exercise of any rights under this Assignment and the sole receipt of Mortgagee for any sums received shall be a full discharge and release therefor to the tenants or occupants of the Mortgaged Property. 4.9 Mortgagee Attorney-in-Fact. Mortgagor hereby irrevocably appoints Mortgagee as its agent and attorney in fact, which appointment is coupled with an interest, to exercise any rights or remedies hereunder and to execute and deliver during the term of this Assignment such instruments as Mortgagee may deem necessary to make this Assignment and any further assignment effective. 4.10 Mortgagee Not in Possession. Nothing herein contained and no actions taken pursuant to this Assignment shall be const as constituting Mortgagee a "Mortgagee in Possession." ARTICLE FIV CONDEMNATION 5.1 Notice. Mortgagor will give Mortgagee prompt notice r£ any action, actual or threatened, in conde UZ eminent domain, direct or inverse`:` F' 5.2 Awards. Subject to any obligations under any Other Mortgage which has priority over this Mortgage, Mortgagor hereby assigns, transfers, and sets over to Mortgagee the entire proceeds of any award or payment which becomes payable by reason of any taking of or damage to the Mortgaged Property, or any part or appurtenance thereof, either temporarily or permanently, in or by condemnation or other eminent domain proceedings or by reason of sale under threat thereof, or in anticipation of the exercise of the right of condemnation or other eminent domain proceedings. Mortgagor will file or prosecute in good faith and with due diligence what would otherwise be its claim in any such award or payment and cause the same to be collected and paid over to Mortgagee, and Mortgagor irrevocably authorizes and empowers Mortgagee, which power is coupled with an interest and is irrevocable, in the name of Mortgagor or otherwise, in the event that Mortgagor fails to do so, to file and prosecute any such claim and to collect, receipt for and retain the same. The proceeds of the award or payment, after deducting all reasonable costs, attorneys fees and other expenses which may have been incurred by Mortgagee in collection thereof, at the sole discretion of Mortgagee, may be released to Mortgagor, applied to restoration of the Mortgaged Property or applied to the payment of any part of the Obligations, in such order of application as Mortgagee may determine. If proceeds are made available to be applied to restoration, they shall be held and disbursed in accordance with Paragraph 1. 6 (d) hereof. ARTICLE SIX UNIFORM COMMERCIAL CODE 6.1 Security Interest. This Mortgage shall constitute a security agreement as defined in the Uniform Commercial Code with respect to, and Mortgagor hereby grants Mortgagee a security interest in, all of fixtures and equipment and any personal property -16- included in the Mortgaged Property and substitutions therefor and proceeds thereof. Mortgagor hereby authorizes Mortgagee to file one or more financing statements, covering such fixtures and personal property (in a form satisfactory to Mortgagee) which Mortgagee may reasonably consider necessary or appropriate to perfect its security interest. Mortgagor also authorizes Mortgagee to file amendments to financing statements, and terminations of financing statements filed by other secured parties, all with respect to all fixtures and personal property included in the Mortgaged Property, in such form and substance as Mortgagee, in its reasonable discretion, may determine. Mortgagor will pay to Mortgagee, on demand, the amount of any and all costs and expenses (including reasonable attorneys' fees and legal expenses) paid or incurred by Mortgagee in connection with the exercise of any right or remedy referred to in this Section. In any instance where Mortgagor in its sound discretion determines that any item subject to a security interest under this Mortgage has become: (i) inadequate, obsolete, worn out, or (ii) unsuitable, undesirable or unnecessary for the operation of the Mortgaged Property, Mortgagor may, at its expense, remove;;and dispose of it and substitute and install other items not necessarily having the same''function, provided, that such removal and substitution shall not impair the operating utility and unity of the Mortgaged Property. With respect to items which are a part of the Mortgaged Property, all items substituted for such items shall become a part of the Mortgaged Property and subject to the lien of this Mortgage. Any amounts received or allowed Mortgagor upon the sale or other disposition of the removed items of property shall be applied against the cost of acquisition and installation of the substituted items. Nothing herein contained shall be construed to prevent any tenant or subtenant from removing from the Mortgaged Property trade fixtures, furniture and equipment installed by it and removable by tenant under its terms of any one or more of the Leases, on the condition, however, that Mortgagor shall assure the repair of any and all damages to the Mortgaged Property resulting from or caused by the removal thereof. Mortgagee acknowledges that no items of personal property are included in the Mortgaged Property. 6.2 Fixture Filing. From the date of its recording, this Mortgage shall be effective as a financing statement with respect to all goods constituting part of the Mortgaged Property which are or are to become fixtures related to the real estate described herein. For this purpose,the following information is set forth: (a) Name and Address of Debtors: Preferred Real Estate Holdings, LLC 1369 Mississippi Street New Brighton, MN 55112 Attention: Lloyd Peterson [Borrower- confirm that this is your notice address] -17- (b) Name and address of Secured Party: Economic Development Authority of the City of Elk River 13065 Orono Parkway Elk River, MN 55330 Attn: Director of Economic Development (c) This document covers goods which are or are to become fixtures. (d) The real estate to which such fixtures are or are to be attached is that described in Exhibit A attached hereto. The owner of such real estate is Debtor. ARTICLE SEVEN MISCELLANEOUS 7.1 Mortgagee's Remedies Cumulative. All remedies o kk rtgagee are distinct and cumulative to any other right or remedy under this Mortgage fforded by law or equity, and may be exercised concurrently or independently, as often as the occasion therefore arises. 7.2 Successors and AsnBoun %aptions. The covenants and agreements herein contained shall bind, and the rights hereunder shall inure to, the respective heirs, legal representatives, successors and assigns of Mortgagee and Mortgagor. The captions and headings of the Sections of this Mortgage are for convenience only and are not to be used to interpret or define the provisions hereof,, 7.3 Notices. Any notice am`Mort' ee to Mortgagor under this Mortgage shall be deemed to have been given by Mortgagee and received by Mortgagor, when delivered personally to an officer of Mortgagor or three (3) days after the date it is mailed by certified mail addressed as follows: IN Preferred Real Estate Holdings, LLC 1369 Mississippi Street 'New Brighton, MN 55112 :Attention: Lloyd Peterson 7.4 Governing Law, Severability. This Mortgage shall be governed by the Laws of the State of Minnesota. In the event that any provision or clause of this Mortgage conflicts with applicable law, such conflict shall not affect other provisions of this Mortgage which can be given effect without conflicting provisions and to this end the provisions of this Mortgage are declared to be severable. 7.5 Counterparts. This Mortgage may be executed in any number of counterparts, each of which shall be an original but all of which together shall constitute one instrument. -18- 7.6 Waiver of Appraisement, Homestead, Marshaling. Mortgagor hereby waives the benefit of any homestead, appraisement, evaluation, stay and extension laws now or hereinafter in force. Mortgagor hereby waives any rights available with respect to marshaling of assets so as to require the separate sales of any portion of the Mortgaged Property, or to require Mortgagee to exhaust its remedies against a specific portion of the Mortgaged Property before proceeding against the other. 7.7 Subsequent Agreements. Any agreement hereafter made by Mortgagor and Mortgagee pursuant to this Mortgage shall be superior to the rights of the holder of any intervening lien or encumbrance. 7.8 Construction Mortgage. This Mortgage secures an obligation incurred for the construction of an improvement on land and is a construction mortgage. [Remainder of page intentionally left blank] [Signature Page follows] -19- Signature Page to Mortgage IN WITNESS WHEREOF, Mortgagor has caused this Mortgage to be duly executed as of the day and year first written. PREFERRED REAL ESTATE HOLDINGS C, a Minnesota limited liability c y B Lloyd Pete President STATE OF MINNESOTA ) COUNTY OF HENNEPIN ) The foregoing instrument was acknowledged before me on August , 2013, by Lloyd Peterson, President of Preferred Real Estate Holdings, LLC, a Minnesota limited liability company, on behalf of the limited liability company. Notary Public y Commission Expires: ThrInstrument as Drafted by: Gray, Plant, Mooty, Mooty & Bennett, P.A._(, H) 500 IDS Center 80 South Eighth Street' Minneapolis, Minnesota 55402-3796 Telephone: (612) 632-3000 -20- EXHIBIT A Legal Description -21- EXHIBIT B Permitted Encumbrances 1) [Bank Mortgage] 2) [City Mortgage I] 3) [City Mortgage 2] 4) [Microloan Mortgage] GP:3470897 vl -22- SECURITY AGREEMENT (Forgivable Loan Program) This SECURITY AGREEMENT ("Agreement") is made to be effective as of , 2013, by PREFERRED POWDER COATING, LLC,a Minnesota limited liability company("Debtor')and THE ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER(the"Secured Party"). AGREEMENT In consideration of the above recitals, and the promises set forth in this Agreement, the parties agree as follows: 1. OBLIGATIONS. "Obligations" means collectively each debt, liability and obligation of every type and nature which Debtor may now or at any time hereafter owe to Secured Party(including without limitation the obligations created under the loan agreement(the"Loan Agreement')and the promissory note of the Debtor to Secured Party of even date herewith and all amendments, replacements, restatements, and substitutions therefore), whether now existing or hereafter created or arising, and whether direct or indirect, due or to become due, absolute or contingent, and the repayment or performance of any of the foregoing if any such payment or performance is at any time avoided,rescinded, set aside, or recovered from or repaid by Secured Party,in whole or in part,in any bankruptcy,insolvency,or similar proceeding instituted by or against Debtor or any guarantor of any Obligation, or otherwise, including b t limited to all principal, interest, fees, expenses and other charges. 2. COLLATERAL. "Collateral" means collectively all of the following property of Debtor, whether now owned or hereafter acquired and wherever located: (a)equipment specified on the attached Exhibit A; (b)accessions, additions and improvements to, replacements of, and substitutions for any of the foregoing; (c)all products and proceeds of any of the foregoing; and(d)books,records and data in any form relating to any of the foregoing. 3. SECURITY INTEREST. Debtor grants to secured Party a sec interest ("Security Interest") in the Collateral to secure the payment and performance of the Obligations. The Security Interest continues in effect until this Agreement is terminated in writing by Secured Party. 4. REPRESENTATIONS,WARRANTIES AND COVENANTS. Debtor represents,warrants and agrees that: 4.1 Principal Office/Residence. Debtor's chief executive office/residence is located at the address specified on the signature pages to this Agreement. Debtor will give Secured Party written notice prior to any change in the location of Debtor's principal office/residence. 4.2 Organization;Authority. Debtor is a limited liability company,duly organized,existing and in good standing under the laws of the state of its organization and has full power and authority to enter into this Agreement. Debtor's state of organization/residence is Minnesota and its exact legal name is as set forth on the signature page to this Agreement. Debtor will not change its state of organization, form of organization or name without Secured Party's prior written consent. 4.3 Perfection of Security Interest. Debtor will execute and deliver, and irrevocably appoints Secured Party (which appointment is coupled with an interest) Debtor's attorney-in-fact to execute and deliver in Debtor's name, all financing statements (including, but not limited to, amendments, terminations and terminations of other security interests in any of the Collateral),control agreements and other agreements which Secured Party may at any time reasonably request in order to secure, protect,perfect, collect or enforce the Security Interest. Debtor shall, at any time and from time to time, take such steps as Secured Party may reasonably request for Secured Party: (i)to obtain an acknowledgement, in form and substance reasonably satisfactory to Secured Party, of any bailee having possession of any of the Collateral that such bailee holds such Collateral for Secured Party; (ii) to obtain "control" of any investment property, deposit accounts, letter-of-credit rights or electronic chattel paper (as such terms are defined in the UCC, as hereinafter defined), with any agreements establishing control to be in form and substance reasonably satisfactory to Secured Party; and(iii)otherwise to insure the continued perfection and priority of the Security Interest in any of the Collateral and the preservation of the rights of Secured Party therein. 4.4 Enforceability of Collateral. To the extent the Collateral consists of accounts, instruments, documents,chattel paper,letter-of-credit rights,letters of credit or general intangibles,the Collateral is enforceable in accordance with its terms, is genuine, complies with applicable laws concerning form,content and manner of preparation and execution,and all persons appearing to be obligated on the Collateral have authority and capacity to contract and are in fact obligated as they appear to be on the Collateral. 4.5 Title to Collateral. Debtor holds,or will hold at the time Debtor acquires an interest in after acquired Collateral,good and marketable title to the Collateral free of all security interests and encumbrances except for the prior security interest of Lender pursuant to the Microloan loan facility, the Security Interest and the subordinate security interests of. (i)the Bank of Elk River;and(ii)the City of Elk River. Debtor will keep the Collateral free of all security interests and encumbrances except for the interest of the Microloan loan facility,the Security Interest and the other security interests referenced in this Section 4.5. Debtor will defend Secured Party's rights in the Collateral against the claims and demands of all other persons. 4.6 Collateral Location. Debtor will keep all tangible Collateral at Debtor's principal office. 4.7 Collateral Use. Debtor will use the Collateral only for business purposes. Debtor will not use or keep any Collateral for any unlawful purpose or in violation of any federal, state or local law, statute or ordinance. 4.8 Maintenance of Collateral. Debtor will maintain all tangible Collateral in good condition and repair. Debtor will not commit or permit damage to or destruction of any of the Collateral. Debtor will give Secured Party prompt written notice of any material loss of or damage to any tangible Collateral and of any other happening or event that materially affects the existence, value or amount of the Collateral. 4.9 Disposition of Collateral. Debtor will not sell or otherwise dispose of any Collateral or any interest in any Collateral without the prior written consent of Secured Party,except that until the occurrence of an Event of Default(as defined in Section 5 below), Debtor may sell any inventory constituting Collateral in the ordinary course of Debtor's business. 4.10 Taxes, Assessments and Liens. Debtor will promptly pay all taxes and other governmental charges levied or assessed upon or against any Collateral. 4.11 Records;Access. Debtor will keep accurate and complete records pertaining to the Collateral and to Debtor's business and financial condition and will submit to Secured Party all reports regarding the Collateral and Debtor's business and financial condition as and when Secured Party may reasonably request. During normal business hours, Debtor will permit Secured Party and its representatives to examine or inspect any Collateral, wherever located, and to examine, inspect and copy Debtor's books and records relating to the Collateral and Debtor's business and financial condition. 4.12 Insurance. Debtor will keep all tangible Collateral insured against risks of fire(including so-called extended coverage), theft and other risks and in such amounts as Secured Party may reasonably request, with any loss payable to Secured Party to the extent of its interest. Debtor assigns to Secured Party all money due or to become due with respect to, and all other rights of Debtor with respect to,all insurance concerning the Collateral and Debtor directs the issuer of any such insurance to pay all such money directly to Secured Party. -2- 4.13 Collection Costs. Debtor will reimburse Secured Party on demand for all costs of collection of any of the Obligations and all other expenses incurred by Secured Party in connection with the perfection,protection,defense or enforcement of the Security Interest and this Agreement,including all reasonable attorneys' fees incurred by Secured Party whether or not any litigation or bankruptcy or insolvency proceeding is commenced. 4.14 Financing Statements. Debtor authorizes Secured Party to file one or more financing or continuation statements, and amendments thereto, relative to all or any part of the Collateral without Debtor's signature where permitted by law, in each case in such form and substance as Secured Party may determine. Debtor shall pay all filing,registration and recording fees and any taxes, duties, imports, assessments and charges arising out of or in connection with the execution and delivery of this Agreement,any agreement supplemental hereto,any financing statements,and any instruments of further assurance. 5. EVENTS OF DEFAULT. Each of the following is an"Event of Defaulf'under this Agreement: (a)Debtor fails to pay any of the Obligations when due and any applicable grace period lapses without cure by Debtor; (b)Debtor fails to timely perform any other Obligation and any applicable grace period lapses without cure by Debtor; (c)any representation made by Debtor in this Agreement or in any financial statement or report submitted to Secured Party proves to have been materially false or misleading when made;(d)Debtor ceases to conduct its business; (e)Debtor is or becomes insolvent, however defined; (f)Debtor voluntarily files, or has filed against it involuntarily, a petition under the United States Bankruptcy Code; or (g)if Debtor is dissolved or liquidated. 6. REMEDIES UPON EVENT OF DEFAULT. Upon the occurrence of an Event of Default and at any time thereafter,Secured Party may exercise one or more of the following rights and remedies: (a)declare any or all unmatured Obligations to be immediately due and payable without presentment or any other notice or demand and immediately enforce payment of any or all of the Obligations; (b)require Debtor to make the Collateral available to Secured Party at a place to be designated by Secured Party;(c)exercise and enforce any rights or remedies available upon default to a secured party under the Uniform Commercial Code as amended from time to time("UCC"),and,if notice to Debtor of the intended disposition of Collateral or any other intended action is required by law, such notice shall be commercially reasonable if given at least ten(10)calendar days prior to the intended disposition or other action; and (d)exercise and enforce any other rights or remedies available to Secured Party by law or agreement against the Collateral,Debtor,or any other person or property. Secured Party's duty of care with respect to Collateral in its possession will be fulfilled if Secured Party exercises reasonable care in physically safekeeping the Collateral or,in the case of Collateral in the possession of a bailee or other third person, exercises reasonable care in the selection of the bailee or other third person. Mere delay or failure to act will not preclude the exercise or enforcement of any of Secured Party's rights or remedies. All rights and remedies of Secured Party are cumulative and may be exercised singularly or concurrently,at Secured Party's option. 7. MISCELLANEOUS. The following miscellaneous provisions are a part of this Agreement: 7.1 Definitions. Terms not otherwise defined in this Agreement shall have the meanings ascribed to them, if any, under the UCC and such meanings shall automatically change at the time that any amendment to the UCC,which changes such meanings,shall become effective. 7.2 Notices. All notices under this Agreement must be in writing and will be deemed given when delivered or placed in the United States mail, registered or certified, postage prepaid, addressed to the respective party at the respective address set forth below its signature on the signature page to this Agreement. Any party may change its address for notices under this Agreement by giving written notice to the other parties. 7.3 Amendments/Waivers. This Agreement may be waived, amended, modified or terminated and the Security Interest may be released only in a writing signed by Secured Party. Any waiver signed by Secured Party will be effective only in the specific instance and for the specific purpose given. -3- 7.4 Applicable Law. This Agreement is governed by the laws of the State of Minnesota without regard to the conflict of law principles. If any provision of this Agreement is held unlawful or unenforceable in any respect, such illegality or unenforceability will not affect other provisions or applications that can be given effect and this Agreement will be construed and enforced as if the unlawful or unenforceable provision or application had never been contained in or prescribed by this Agreement. 7.5 Caption Headings. Caption headings in this Agreement are for convenience purposes only and are not to be used to interpret or define the provisions of this Agreement. 7.6 Integration. This Agreement embodies the entire agreement and understanding among the parties relative to subject matter hereof and supersedes all prior agreements and understandings relating to such subject matter. 7.7 Successors and Assigns. This Agreement is binding upon and will inure to the benefit of the parties and their successors and assigns. 7.8 Counterparts. This Agreement may be executed in several counterparts, each of which will be an original,and all of which will constitute one and the same instrument. -4- IN WITNESS WHEREOF,the parties have executed this Agreement as of the date first written above. DEBTOR: SECURED PARTY: PREFERRED POWDER COATING,LLC,a ECONOMIC DEVELOPMENT AUTHORITY Minnesota limited liability company OF THE CITY OF ELK RIVER By: Lloyd Peterson Its: President By Its Address: 1369 Mississippi Street New Brighton,MN 55112 By Its Address: 13065 Orono Parkway Elk River,MN 55330 -5- EXHIBIT A List of Equipment All of the following property of Debtor, whether now owned or hereafter acquired and wherever located: (a) equipment specified below; (b) accessions, additions and improvements to, replacements of, and substitutions for any of the foregoing; (c) all products and proceeds of any of the foregoing; and (d) books, records and data in any form relating to any of the foregoing. [specific items of Equipment to be inserted] GP:3470863 vt -6- PURCHASE AGREEMENT FOR WETLAND BANKING CREDITS THIS AGREEMENT is made this day of_September_, 2013 between The City of Elk River(Seller) and_Preferred Real Estate Holdings, LLC (Buyer). 1. Seller agrees to sell to Buyer, and Buyer agrees to buy from Seller, the wetland banking credits (Credits) listed below: CREDITS TO BE SOLD Credit Acres or Wetland Plant Community Type' Cost per State Fee Sub- Sq. Ft. Circ. 39 Acre or Sq. 6.5% Fee Cost Group' Type' Foot A .54 2 Wet Meadow $0.50 0.065 $764.48 Acres B 0.065 C 0.065 D 0.065 E 0.065 Totals _❑ Check here if additional credit sub-groups are part of this account and are listed on an attachment to this document. 'A separate credit sub-group shall be established for each wetland or wetland area that has different wetland characteristics. 'Circular 39 types: 1, 1L,2, 3,4,5, 6,7,8,B,U. 3Wedand plant community type: shallow open water,deep marsh,shallow marsh, sedge meadow,fresh meadow,wet to wet-mesic prairie,calcareous fen,open bog or coniferous bog, shrub-carr/alder thicket,hardwood swamp or coniferous swamp,floodplain forest,seasonally flooded basin. See Wetland Plants and Plant Communities of Minnesota and Wisconsin(Eggers and Reed,1997)as modified by the Board of Water and Soil Resources,United States Army Corps of Engineers.. 2. Seller represents and warrants as follows: a) The Credits are deposited in an account in the Minnesota Wetland Bank administered by the Minnesota Board of Water and Soil Resources (BWSR) pursuant to Minn. Rules Chapter 8420.0700-.0760. b) Seller owns the Credits and has the right to sell the Credits to Buyer. 3. Buyer will pay Seller a total of$ 11,761.20 for the Credits, as follows: a) $0 as earnest money, to be paid when this Agreement is signed; and b) The balance of$11,761.20 to be paid on the Closing Date listed below. Page 1 of 2 BWSR Form: wca-bank-12(purchase agreement).doc Revised 6/1/2010 4. [® ] Buyer, [❑ ] Seller agrees to pay to a withdrawal fee of$764.48 to the State of Minnesota based on 6.5% of the agreed to purchase price. At the Closing Date, [®] Buyer, [❑ ] Seller will execute a check made out for this amount, payable to the Board of Water and Soil Resources. 5. The closing of the purchase and sale shall occur on_ , 2013(Closing Date) at Sherburne County Abstract and Title 351 Main St NW Elk River, MN. The Closing Date and location may be changed by written consent of both parties. Upon payment of the balance of the purchase price, Seller will sign a fully executed Application for Withdrawal of the Credits in the form specified BWSR, provide a copy of the Application for Withdrawal to the Buyer and forward the same to the BWSR along with the check for the withdrawal fee. 6. Buyer has applied or will apply to the City of Elk River (Local Government Unit (LGU) or other regulatory authority) for approval of a replacement plan utilizing the Credits as the means of replacing impacted wetlands. If the LGU has not approved the Buyer's application for a replacement plan utilizing the Credits by the Closing Date, and no postponement of the Closing Date has been agreed to by Buyer and Seller in writing, then either Buyer or Seller may cancel this Agreement by giving written notice to the other. In this case, Seller shall return Buyer's earnest money, and neither Buyer nor Seller shall have any further obligations under this Agreement. If the LGU has approved the replacement plan and the Seller is ready to proceed with the sale on the Closing Date, but Buyer fails to proceed, then the Seller may retain the earnest money as liquidated damages. (Signature of Seller) (Date) (Signature of Buyer) (Date) Page 2 of 2 BWSR Form: wca-bank-12(purchase agreement).doc Revised 6/1/2010