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3.5 EDSR 08-21-2017Request for Action ver To Item Number Economic Development Authority 3.5 Agenda Section I Meeting Date Prepared by Consent August 21, 2017 Amanda Othoudt, EDD Item Description Reviewed by Modification to Tax Abatement Agreement for Cal Portner, City Administrator GATR of Sauk Rapids, Inc. Reviewed by Action Requested Approve, by motion, a modification to the tax abatement agreement for GATR of Sauk Rapids, Inc. Background/Discussion Staff is in the process of preparing tax abatement payments for distribution for taxes payable in 2017. The Tax Abatement Agreement that was approved on May 18, 2015, for GATR of Sauk Rapids, Inc. references only one parcel ID number. However, the sale of the property to GATR of Sauk Rapids, Inc. included both Lot 2, Block 1, 2nd Phase Nature's Edge Business Park is tax parcel number 75-828- 0110; and Lot 1, Block 1, 2nd Phase Nature's Edge Business Park is tax parcel number 75-828-0105. The Tax Abatement Agreement should have reflected both properties in the original agreement. This is an administrative change to the tax abatement agreement to reference both parcels, and will not alter the agreement in any other way. Financial Impact None Attachments Tax Abatement Agreement Amendment to the Tax Abatement Agreement p 0 W I a I U 0 t4AWRE TAX ABATEMENT AND BUSINESS SUBSIDY AGREEMENT BY AND BETWEEN CITY OF ELK RIVER, MINNESOTA AND GATR OF SAUK RAPIDS, INC. 4613440 JSB EL,185-32 TABLE OF CONTENTS Page ARTICLE I DEFINITIONS..............................................•.................................................. I Section 1.1 Definitions ........................ ARTICLE II REPRESENTATIONS AND WARRANTIES ................................................ 3 Section 2.1 Representations and Warranties of the City ......................................... 3 Section 2.2 Representations and Warranties of the Developer ............................... 3 ARTICLE III UNDERTAKINGS BY DEVELOPER AND CITY ....................................... 5 Section 3.1 Construction of Project and Reimbursement of Tax Abatement PropertyCost...........................•--........................................................ 5 Section 3.2 Limitations on Undertaking of the City ............................................... 5 Section 3.3 Commencement and Completion of Construction ............................... 5 Section 3.4 Damage and Destruction...................................................................... 5 Section 3.5 Change in Use of Project..................................................................... 5 Section 3.6 Prohibition Against Transfer of Project and Assignment of Agreement................. ........................................................................... 5 Section 3.7 Real Property Taxes............................................................................. 6 Section 3.8 Business Subsidies Act........................................................................ 6 Section 3.9 Duration of Abatement Program.......................................................... 8 ARTICLE IV EVENTS OF DEFAULT................................................................................. 9 Section 4.1 Events of Default Defined.................................................................. 9 Section 4.2 Remedies on Default............................................................................ 9 Section 4.3 No Remedy Exclusive.......................................................................... 9 Section 4.4 No Implied Waiver.............................................................................. 9 Section 4.5 Agreement to Pay Attorney's Fees and Expenses ............................. 10 Section 4.6 Release and Indemnification Covenants ............................................ 10 ARTICLE V ADDITIONAL PROVISIONS............................................................. Section 5,1 Conflicts of Interest ............................... Section 5.2 Titles of Articles and Sections ................................................... Section 5.3 Notices and Demands................................................................ Section 5.4 Counterparts............................................................................... Section 5.5 Law Governing.......................................................................... Section5.6 Duration..................................................................................... Section 5.7 Provisions Surviving Rescission or Expiration .......................... -i- 4613440 JSB L -'L195-32 TAX ABATEMENT AND BUSINESS SUBSIDY AGREEMENT THIS AGREEMENT, made as of the day of June, 2015, by and among the City of Elk River, Minnesota (the "City"), a municipal corporation and political subdivision of the State of Minnesota, and GATR of Sauk Rapids, Inc., a Minnesota corporation (the "Developer"). WITNESSETH: WHEREAS, pursuant to Minnesota Statutes, Sections 469.1812 through 469.1815, the City has established a Tax Abatement Program; and WHEREAS, the City believes that the development and construction of a certain Project (as defined herein), and fulfillment of this Agreement are vital and are in the best interests of the City, will result in preservation and enhancement of the tax base, provide employment opportunities and are in accordance with the public purpose and provisions of the applicable state and local laws and requirements under which the Project has been undertaken and is being assisted; and WHEREAS, the requirements of the Business Subsidy Law, Minnesota Statutes, Section 116J.993 through 116J.995, apply to this Agreement; and WHEREAS, the City has adopted criteria for awarding business subsidies that comply with the Business Subsidy Law, after public hearings for which notice was published; and WHEREAS, the Council has approved this Agreement as a subsidy agreement under the Business Subsidy Law. NOW, THEREFORE, in consideration of the premises and the mutual obligations of the parties hereto, each of them does hereby covenant and agree with the other as follows: ARTICLE I DEFINITIONS Section 1.1 Definitions. All capitalized terms used and not otherwise defined herein shall have the following meanings unless a different meaning clearly appears from the context: Agreement means this Tax Abatement and Business Subsidy Agreement, as the same may be from time to time modified, amended or supplemented; Benefit Date means the date on which a Certificate of Occupancy for the Project is issued by the City; Business Day means any day except a Saturday, Sunday or a legal holiday or a day on which banking institutions in the City are authorized by law or executive order to close; Cit means the City of Elk River, Minnesota; 461344v3 JSB ELI 85-32 County means Sherburne County, Minnesota; Developer means GATR of Sauk Rapids, Inc., a Minnesota corporation, its successors and assigns; Event of Default means any of the events described in Section 4.1; Project means the construction of an approximate 42,912 square foot full service heavy and medium truck dealership to be located within the 2nd phase of the City's Nature's Edge Business Center located in the City; RAMI Properties means RAN Properties, L.L.C., a Minnesota limited liability company, its successors and assigns; State means the State of Minnesota; Tax Abatement Act means Minnesota Statutes, Sections 469.1812 through 469.1815; Tax Abatement Program means the actions by the City pursuant to Minnesota Statutes, Section 469.1812 through 469.1815, as amended, and undertaken in support of the Project; Tax Abatement Property means all and any portion of the real property currently identified as Lots 1 and 2, Block 1, 2"d Phase Nature's Edge Business Park, Parcel ID # 75-828- 0110. located in the City: Tax Abatements means the City's share of annual real estate taxes on the Tax Abatement Property above the current land value of $7.500. abated in accordance with the Tax Abatement Program. 461344v3 JSB ELI SS -32 ARTICLE 11 REPRESENTATIONS AND WARRANTIES Section 2.1 Representations and Warranties of the City. The City makes the following representations and warranties: (1) The City is a municipal corporation and a political subdivision of the State and has the power to enter into this Agreement and carry out its obligations hereunder. (2) The Tax Abatement Program was created, adopted and approved in accordance with the terms of the Tax Abatement Act. (3) To finance the costs of the Project to be undertaken by or on behalf of the Developer, the City proposes, subject to the further provisions of this Agreement, to convey the Tax Abatement Property to the Developer and apply the Tax Abatements to reimburse the Developer for a portion of the costs of the Tax Abatement Property as further provided in this Agreement. (4) The City has made the findings required by the Tax Abatement Act for the Tax Abatement Program. Section 2.2 Representations and Warranties of the Developer. The Developer makes the following representations and warranties: (1) The Developer has the power to enter into this Agreement and to perform its obligations hereunder and is not in violation of its articles, operating agreement or member control agreement or any local, state or federal laws. (2) The Developer is a corporation validly existing under the laws of this State and has full power and to enter into this Agreement and carry out the covenants contained herein. (3) The Developer will construct the Project or cause the Project to be constructed in accordance with the terms of this Agreement and all local, state and federal laws and regulations (including, but not limited to, environmental, zoning, energy conservation, building code and public health laws and regulations). (4) The Developer will obtain or cause to be obtained, in a timely manner, all required permits, licenses and approvals, and will meet, in a timely manner, all requirements of all applicable local, state, and federal laws and regulations which must be obtained or met before the Project may be lawfully constructed (5) The construction of the Project would not be undertaken by or on behalf of the Developer, and in the opinion of the Developer would not be economically feasible within'the reasonably foreseeable future, without the assistance and benefit to the Developer provided for in this Agreement. 4613440 1SB ELI 85-32 (6) Neither the execution and delivery of this Agreement, the consummation of the transactions contemplated hereby, nor the fulfillment of or compliance with the terms and conditions of this Agreement is prevented, limited by or conflicts with or results in a breach of, the terms, conditions or provisions of any contractual restriction, evidence of indebtedness, agreement or instrument of whatever nature to which the Developer is now a party or by which it is bound, or constitutes a default under any of the foregoing.. (7) The Developer will cooperate fully with the City with respect to any litigation commenced with respect to the Project but only to the extent that the City and the Developer are not adverse parties to the litigation. (8) The Developer will cooperate fully with the City in resolution of any traffic, parking, trash removal or public safety problems which may arise in connection with the construction and operation of the Project. 4613440 JSS FL 185-32 GlMIGMAIM UNDERTAKINGS BY DEVELOPER AND CITY Section 3.1 Construction of Project and Reimbursement of _Tax Abatement Property Cost. (1) The costs of the Tax Abatement Property and the construction of the Project shall be paid by the Developer or RAN Properties and none of such costs shall be paid by the City except as reimbursed as specifically provided in this Agreement. The Developer will construct the Project or cause the Project to be constructed in accordance with the approved construction plans and at all times prior to the termination of this Agreement will operate and maintain, preserve and keep the Project or cause the Project to be maintained, preserved and ]sept with the appurtenances and every part and parcel thereof, in good repair and condition. (2) Upon submission to the City of paid invoices for site development costs of the Tax Abatement Property in an amount not less than the Reimbursement Amount, the City shall reimburse the Developer for site development costs of the Tax Abatement Property actually incurred in an amount not to exceed $516.814 (the "Reimbursement Amount") pursuant to the Abatement Program as provided in Section 3.9. Section 3.2 Limitations on Undertaking of the City. Notwithstanding the provisions of Section 3.1, the City shall have no obligation to reimburse the Developer for the site development costs of the Tax Abatement Property, if the City, at the time or times such payment is to be made, is entitled under Section 4.2 to exercise any of the remedies set forth therein as a result of an Event of Default which has not been cured. Section 3.3 Commencement and Completion of Construction. The Developer shall complete the Project or cause the Project to be completed by December 31, 2415. All work with respect to the Project to be constructed or provided by or on behalf of the Developer shall be in conformity with the construction plans as submitted by the Developer and approved by the City. Nothing in this Agreement shall be deemed to impair or limit any of the City's rights or responsibilities under its zoning laws or construction permit processes. Section 3.4 Damage and Destruction. In the event of damage or destruction of the Project the Developer shall repair or rebuild the Project or cause the Project to be repaired or rebuild. Section 3.5 Change in Use of Project. The City's obligations pursuant to this Agreement shall be subject to the continued operation of the Project by the Developer. Section 3.6 Prohibition Against Transfer of Project and Assignment of Agreement. The Developer represents and agrees that prior to the termination date of this Agreement the Developer shall not transfer the Project or any part thereof or any interest therein, except 461344x+3 JSB ELI 85-32 between the Developer and RAN Properties, without the prior written approval of the City. The City shall be entitled to require as conditions to any such approval that: (1) Any proposed transferee shall have the qualifications and financial responsibility, in the reasonable judgment of the City, necessary and adequate to fulfill the obligations undertaken in this Agreement by the Developer. (2) Any proposed transferee, by instrument in writing satisfactory to the City shall, for itself and its successors and assigns, and expressly for the benefit of the City, have expressly assumed all of the obligations of the Developer under this Agreement and agreed to be subject to all the conditions and restrictions to which the Developer is subject. (3) There shall be submitted to the City for review and prior written approval all instruments and other legal documents involved in effecting the transfer of any interest in this Agreement or the Project. Section 3.7 Real Property Taxes. The Developer shall, so long as this Agreement remains in effect, pay or cause to be paid all real property taxes with respect to all parts of the Tax Abatement Property acquired, owned or Ieased by it or acquired and owned by RAN Properties which are payable pursuant to any statutory or contractual duty that shall accrue subsequent to the date of its acquisition of title to the Tax Abatement Property (or part thereof) and until title to the property is vested in another person. The Developer agrees that for tax assessments so long as this Agreement remains in effect: (a) It will not seek administrative review or judicial review of the applicability of any tax statute relating to the ad valorem property taxation of real property contained on the Tax Abatement Property determined by any tax official to be applicable to the Project or the Developer or raise the inapplicability of any such tax statute as a defense in any proceedings with respect to the Tax Abatement Property, including delinquent tax proceedings; provided, however, "tax statute" does not include any Iocal ordinance or resolution levying a tax; (b) It will not seely administrative review or judicial review of the constitutionality of any tax statute relating to the taxation of real property contained on the Tax Abatement Property determined by any tax official to be applicable to the Project or the Developer or raise the unconstitutionality of any such tax statute as a defense in any proceedings, including delinquent tax proceedings with respect to the Tax Abatement Property; provided, however, "tax statute" does not include any local ordinance or resolution levying a tax; (c) It will not seek any tax deferral or abatement, either presently or prospectively authorized under Minnesota Statutes, Section 469.181, or any other State or federal law, of the ad valorem property taxation of the Tax Abatement Property so long as this Agreement remains in effect. 461344v3 JSB ELI 85-32 Section 3.8 Business Subsidies Act. (1) In order to satisfy the provisions of Minnesota Statutes, Sections 116J.993 to 116J.995 (the "Business Subsidies Act"), the Developer acknowledges and agrees that the amount of the "Business Subsidy" granted to the Developer under this Agreement is the value of a portion of the Tax Abatement Property, which is approximately $546,814, and that the Business Subsidy is needed because the Project is not sufficiently feasible for the Developer to undertake without the Business Subsidy. The public purpose of the Business Subsidy is to increase the tax base in the City. The Developer represents that it currently has in the state 230 full-time equivalent permanent employees and they agree that it will meet the fallowing goals (the "Goals"): it will create at least 15 full time jobs in connection with the development of the Development Project at an hourly wage of at least $19.00 per flour, excluding benefits, within two years from the Benefit Date, which is the date the Developer or RAN Properties receives a certificate of occupancy for the Project. (2) If none of the Goals are met, the Developer agrees to repay all of the Business Subsidy to the City, plus interest ("Interest") set at the implicit price deflator defined in Minnesota Statutes, Section 275.70, Subdivision 2, accruing from and after the Benefit Date, compounded semiannually. If the Goals are met in part, the Developer will repay a portion of the Business Subsidy (plus Interest) determined by multiplying the Business Subsidy by a fraction, the numerator of which is the number of jobs in the Goals which were not created at the wage level set forth above and the denominator of which is 15 (i.e. number of jobs set forth in the Goals). (3) The Developer agrees to (i) report its progress on achieving the Goals to the City until the later of the date the Goals are met or two years from the Benefit Date, or, if the Goals are not met, until the date the Business Subsidy is repaid, (ii) include in the report the information required in Section I I6J.994, Subdivision 7 of the Business Subsidies Act on forms developed by the Minnesota Department of Employment and Economic Development, and (iii) send completed reports to the City. The Developer agrees to file these reports no later than March l of each year commencing March 1, 2016, and within 30 days after the deadline for meeting the Goals. The City agrees that if it does not receive the reports, it will mail the Developer a warning within one weep of the required filing date. If within 14 days of the post marked date of the warning the reports are not made, the Developer agrees to pay to the City a penalty of $100 for each subsequent day until the report is filed up to a maximum of $1,000. (4) The Developer agrees to continue operations of the Project for at least five (5) years after the Benefit Date. (5) Other than the Tax Abatements and comparable tax abatements from the County, there are no other state or local government agencies providing financial assistance for the Project other than the City and the County. (6) There is no parent corporation of the Developer. 4613440 JSB EL185-32 Section 3.9 Duration of Abatement Program. The Tax Abatement Program shall exist for a period of up to 15 years beginning with real estate taxes payable in 2017 through 2031. On or before February i and August 1 of each year commencing August 1. 2017 until the earlier of the date that the Developer shall have received the reimbursement Amount or February 1. 2032 the City shall pay the Developer the amount of the Tax Abatements received by the City in the previous six month period. The City may terminate the Tax Abatement Program and this Agreement at an earlier date if an Event of Default occurs and the City rescinds or cancels this Agreement. ersRig_MIPM1--1 1RF. SIN ARTICLE IV EVENTS OF DEFAULT Section 4.1 Events of Default Defined. The following shall be "Events of Default" under this Agreement and the term "Event of Default" shall mean whenever it is used in this Agreement any one or more of the following events: (1) Failure by the Developer to timely pay or cause to be paid any ad valorem real property taxes, special assessments, utility charges or other governmental impositions with respect to the Project. (2) Failure by the Developer to construct or cause the construction of the Project to be completed pursuant to the terms, conditions and limitations of this Agreement. (3) Failure by the Developer to observe or perform any other covenant, condition, obligation or agreement on its part to be observed or performed under this Agreement. Section 4.2 Remedies on Default. Whenever any Event of Default referred to in Section 4.1 occurs and is continuing, the City, as specified below, may take any one or more of the following actions after the giving of 30 days' written notice to the Developer citing with specificity the item or items of default and notifying the Developer that it has 30 days within which to cure said Event of Default. If the Event of Default has not been cured within said 30 days: (a) The City may suspend its performance under this Agreement until it receives assurances from the Developer, deemed adequate by the City, that the Developer will cure its default and continue its performance under this Agreement. (b) The City may cancel and rescind this Agreement. (c) The City may take any action, including legal or administrative action, in law or equity, which may appear necessary or desirable to enforce performance and observance of any obligation, agreement, or covenant of the Developer under this Agreement. Section 4.3 No Remedy Exclusive. No remedy herein conferred upon or reserved to the City is intended to be exclusive of any other available remedy or remedies, but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Agreement or now or hereafter existing at law or in equity or by statute. No delay or omission to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver thereof but any such right and power may be exercised from time to time and as often as may be deemed expedient. Section 4.4 No Implied Waiver. In the event any agreement contained in this Agreement should be breached by any party and thereafter waived by the other party, such waiver shall be 4513443 JSB EL195-32 limited to the particular breach so waived and shall not be deemed to waive any other concurrent, previous or subsequent breach hereunder. Section 4.5 Agreement to Pay Attorney's Fees and Expenses. Whenever any Event of Default occurs and the City shall employ attorneys or incur other expenses for the collection of payments due or to become due or for the enforcement or performance or observance of any obligation or agreement on the part of the Developer herein contained, the Developer agrees that they shall, on demand therefor, pay to the City the reasonable fees of such attorneys and such other expenses so incurred by the City. Section 4.6 Release and Indemnification Covenants. (1) The Developer releases from and covenants and agrees that the City and its governing body members, officers, agents, servants and employees shall not be liable for and agrees to indemnify and hold harmless the City and its governing body members, officers, agents, servants, and employees against any loss or damage to property or any injury to or death of any person occurring at or about or resulting from any defect in the Project. (2) Except for any willful misrepresentation or any willful or wanton misconduct of the following named parties, the Developer agrees to protect and defend the City and its governing body members, officers, agents, servants and employees, now or forever, and further agrees to hold the aforesaid harmless from any claim, demand, action or other proceeding whatsoever by any person or entity whatsoever arising or purportedly arising from a breach of the obligations of the Developer under this Agreement, or the transactions contemplated hereby or the acquisition, construction, installation, ownership, leasing, maintenance and operation of the Project. (3) The City and its governing body members, officers, agents, servants and employees shall not be liable for any damages or injury to the persons or property of the Developer or its officers, agents, servants or employees or any other person who may be about the Project due to any act of negligence of any person. (4) All covenants, stipulations, promises, agreements and obligations of the City contained herein shall be deemed to be the covenants, stipulations, promises, agreements and obligations of the City and not of any governing body member, officer, agent, servant or employee of the City in the individual capacity thereof. 4613440 3SB EL185-32 ARTICLE V ADDITIONAL PROVISIONS Section 5.1 Conflicts of Interest. No member of the governing body or other official of the City shall participate in any decision relating to this Agreement which affects his or her personal interests or the interests of any corporation, partnership or association in which he or she is directly or indirectly interested. No member, official or employee of the City shall be personally liable to the City in the event of any default or breach by the Developer or successor or on any obligations under the terms of this Agreement. Section 5.2 Titles of Articles and Sections. Any titles of the several parts, articles and sections of this Agreement are inserted for convenience of reference only and shall be disregarded in construing or interpreting any of its provisions. Section 5.3 Notices and Demands. Except as otherwise expressly provided in this Agreement, a notice, demand or other communication under this Agreement by any party to any other shall be sufficiently given or delivered if it is dispatched by registered or certified mail, postage prepaid, return receipt requested, or delivered personally, and (1) in the case of the Developer is addressed to or delivered personally to: GATR of Sauk Rapids, Inc. 218 Stearns Drive PO Box 367 Sauk Rapids, MN 56379 Attention: Robert Neitzke (2) in the case of the City is addressed to or delivered personally to the City at: City of Elk River Elk River City Hall 13065 Orono Parkway Elk River, MN 55330-5600 Attn: Director of Economic Development or at such other address with respect to any such party as that party may; from time to time, designate in writing and forward to the other, as provided in this Section. Section 5.4 Counterparts. This Agreement may be executed in any number of counterparts, each of which shall constitute one and the same instrument. Section 5.5 Law Governing. This Agreement will be governed and construed in accordance with the laws of the State of Minnesota. 4613440 JSB ELI 85-32 Section 5.6 Duration. This Agreement shall remain in effect through the earlier of the date the Developer receives the Reimbursement Amount or February 1, 2032; unless earlier terminated or rescinded in accordance with its terms. Section 5.7 Provisions Surviving Rescission or _Expiration. Sections 4.5 and 4.6 shall survive any rescission, termination or expiration of this Agreement with respect to or arising out of any event, occurrence or circumstance existing prior to the date thereof. 4613440 JSB 1~1.185-32 IN WITNESS WHEREOF, the City has caused this Agreement to be duly executed in its name and on its behalf, and the Developer has caused this Agreement to be duly executed in its name and on its behalf, on or as of the date first above written. GATR OF SAUK RAPIDS, INC. RM Its This is a signature page to the Tax Abatement and Business Subsidy Agreement by and between the City of Elle River, Minnesota and GATR of Sault Rapids, Inc. 4613440 JSB EL185-32 CITY OF ELK RIVER, MINNESOTA ,. $y , I ay r C',/ By —V Its City Clerk This is a signature page to the Tax Abatement and Business Subsidy Agreement by and between the City of Elk River, Minnesota and GATR of Sauk Rapids, Inc. 4613440 JSB EL185=32 FIRST AMENDMENT TO TAX ABATEMENT AND BUSINESS SUBSIDY AGREEMENT Between THE CITY OF ELK RIVER, MINNESOTA, AND GATR OF SAUK RAPIDS, INC. August , 2017 This instrument was drafted by: KENNEDY &GRAVEN, CHARTERED (JSB) 200 South Sixth Street 470 U.S. Bank Plaza Minneapolis, MN 55402 505557vl JSB EL185-32 THIS FIRST AMENDMENT TO TAX ABATEMENT AND BUSINESS SUBSIDY AGREEMENT (the "First Amendment") is made and entered into this day of August, 2017, between the CITY OF ELK RIVER, MINNESOTA, a municipal corporation and political subdivision under the laws of Minnesota (the "City"), and GATR OF SAUK RAPIDS, INC., a Minnesota corporation (the "Developer"), and their permitted assigns. RECITALS WHEREAS, in June, 2015, the City and the Developer entered into that certain Tax Abatement and Business Subsidy Agreement (the "Original Agreement" and, together with this First Amendment, the "Abatement Agreement"); WHEREAS, capitalized terms used in this First Amendment and not otherwise defined herein have the meanings given to them in the Original Agreement; WHEREAS, the City and the Developer desire to amend the Original Agreement to correct the definition of Tax Abatement Property as set forth herein. NOW, THEREFORE, in consideration of the premises and the mutual obligations of the parties hereto, each of them does hereby covenant and agree with the other to amend the Original Agreement as follows: 1. Amendment to Definitions. The following definition will be amended to read as follows: Tax Abatement Property means all and any portion of the real property currently identified as Lots 1 and 2, Block 1, 2nd Phase Nature's Edge Business Park, Parcel ID #s 75-828-0105 and 75-828-0110, respectively, located in the City; 2. No further amendment. Except as amended above, all other terms and conditions of the Original Agreement shall remain in full force and effect. 3. Effective Date. The amendments made to the Original Agreement, as amended by this First Amendment, shall be effective as of the date hereof. 505557v1 JSB ELI 85-32 u IN WITNESS WHEREOF, the City and the Developer have caused this First Amendment to Abatement Agreement to be duly executed in their names and on their behalf, all on or as of the date first above written. CITY OF ELK RIVER, MINNESOTA By Mayor By City Clerk S-1 505557v1 JSB ELI 85-32 M 505557vl JSB EL185-32 GATR OF SAUK RAPIDS, INC. By Its By Its First Amendment to Abatement Agreement S-2