RES 26-30City of
Elk .,
River
City of Elk River
City Council
Resolution 26-30
A Resolution of the City Council of the City of Elk River approving a modification of the
development program for Municipal Development District No. I, the establishment of
Tax Increment Financing District No. 30, and a Tax Increment Financing plan therefor
BE IT RESOLVED By the City Council (the "City Council") of the City of Elk River, Minnesota (the
"City") as follows:
Section 1. Background.
1.01. The City has previously established Development District No. 1 (the "Development
District') within the City and has approved a Development Program therefor (the
"Development Program") in accordance with Minnesota Statutes, Sections 469.124
through 469.133, as amended (the "City Development District Act').
1.02. The City has proposed to establish Tax Increment Financing District No. 30 (an
economic development district) (the "TIF District'), within the Development District,
and adopt a Tax Increment Financing Plan therefor (the "TIF Plan"), pursuant to the
City Development District Act and Minnesota Statutes, Sections 469.174 through
469.1794, as amended (the'TIF Act'). To that end, the City has caused to be
prepared a Modification to the Development Program (the "Development Program
Modification") for the Development District and the TIF Plan. Copies of the
Development Program Modification and the TIF Plan are on file with the City.
1.03. The City and its consultants have performed all actions required by law to be
performed prior to the adoption and approval of the Development Program
Modification and the TIF Plan, including without limitation notification of the
commissioner of Sherburne County, Minnesota (the "County") representing the area
included in the TIF District, notification of the County Auditor of the County and
Clerk of the Board of Education of Independent School District No. 728 (the "School
District'). In addition, on the date hereof, the City Council conducted a public
hearing, following notice thereof published in the City's official newspaper at least
10 but not more than 30 days prior to the date hereof.
1.04. The TIF Plan and certain information and material (collectively, the "Materials")
relating to the TIF Plan and to the activities contemplated therein have heretofore
been prepared and submitted to the Council and/or made a part of the City's files
and proceedings on the TIF Plan. The Materials include the tax increment
application, project financial information, project sources and uses and other
information supplied by Crystal Distribution Inc., a Minnesota corporation or an
entity affiliated therewith or related thereto (the "Developer"), as to the activities
contemplated therein, and information constituting or relating to (1) why the
assistance satisfies the so-called "but for" test and (2) the bases for the other
findings and determinations made in this resolution. The Council hereby confirms,
ratifies and adopts the Materials, which are hereby incorporated into and made as
fully a part of this resolution to the same extent as if set forth in full herein.
1.05. The TIF District is being established to facilitate the development and expansion by
the Developer of certain property in the TIF District currently owned or to be
acquired by the City (the "Property") including the construction and equipping
thereon of an approximately 40,000 to 48,000 square foot expansion of the
Developer's manufacturing facility (the "Project"). At least 85% of the Project will be
used for manufacturing, warehousing, distribution, or research, with less than 15%
of the Project available for office or other space not related to such functions.
Section 2. Findings: Development District.
2.01. The boundaries of the Development District are not being expanded and the
Development Program is not being modified other than to incorporate the
establishment of the TIF District therein; therefore, the City Council reaffirms the
findings and determinations originally made in connection with the establishment;
the Development District and the adoption of the Development Program therefor.
The purposes and development activities set forth in the proposed Development
District Modification are hereby expanded to include all development and
redevelopment activities occurring within the TIF District.
2.02. It is further specifically found and determined that (i) the land within the
Development District would not be made available for redevelopment or
development without the public intervention and financial assistance described in
the Development Program Modification; (ii) the Development Program Modification
will afford maximum opportunity, consistent with the sound needs of the City as a
whole, for the development and redevelopment of the Development Program by
private enterprise; and (iii) the Development Program Modification conforms to the
general plan for the development of the City as a whole and otherwise promotes
certain public purposes and accomplish certain objectives as specified in the
Development Program Modification and the TIF Plan.
Section 3. Findings, TIF District.
3.01. The City Council hereby finds that the Project within the TIF District is in the public
interest and the TIF District is an economic development district, as defined in
Section 469.174, subdivision 12 of the TIF Act, because the Project will (i) discourag,
the Developer from moving its operations out of the State, effectively discouraging
commerce and industry from relocating out of the State; (ii) result in increased
employment in the City and the State, including increased construction jobs; and (iii)
result in capital investment in the City, which will preserve and enhance the City and
the State's tax base.
3.02. The City Council hereby makes the following additional findings:
(a) The City Council further finds that the proposed Project, 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 Developer has represented that it could not proceed with the Project without
tax increment assistance to offset the high cost of the land acquisition, utility
relocation and site improvements necessary to maximize the development potential
of the TIF District. The Developer has further represented that the Project is
necessary for the Developer to retain its current operations in the State, as well as
to expand its business and increase jobs and the tax base in the City and the State.
The Developer has provided supplemental financial information demonstrating that
the development of this site would not occur without the assistance provided in the
TIF Plan and has provided project cost detail and out of state alternative investment
options as justification for the determination that the Project would not occur
without tax increment financing assistance. No private entity has undertaken efforts
for similar land development in this area of the City with an emphasis on job
creation. The proposed expansion of a manufacturing facility meets the City's
objectives for economic development.
(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 conforms with the general development plan of the City and will
generally complement and serve to implement policies adopted in the City's
comprehensive plan. The construction of the Project contemplated on the Property
is in accordance with the existing zoning or approved zoning variances for the
property.
(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
Development District by private enterprise. The specific basis for such finding
being:
The proposed Project will be used by the Developer to expand its manufacturing
facility and will afford maximum opportunity for the development of the Property to
serve the needs of the City. The project includes an expansion of an existing
manufacturing facility that could be moved to another state. The expanded facility
is expected to create and retain jobs in the City and State plus create new tax base
for the City and the State. The development meets the City's community
development goals in terms of land use, tax base growth and diversification and
employment opportunities. The Project will maximize the potential of an
underutilized site and will increase the taxable market valuation of the City and the
State, will retain and increase jobs in the City and State, and add a high -quality
development to the City. The City reasonably determines that no other
development of similar scope is anticipated on this site without substantially similar
assistance being provided to the development.
(d) For purposes of compliance with Section 469.175, subdivision 3(b)(2) of the TIF Act,
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 likely $0, which is less than the increase in
market value estimated to result from the Project (approximately $3,375,000), after
subtracting the present value of the projected tax increments for the maximum
duration of the TIF District (approximately $654,926), which is approximately
$2,720,074. 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.
3.03. The City elects to retain all of the captured tax capacity to finance the costs of the
TIF District and the Development District.
3.04. The provisions of Sections 3.02 and 3.03 hereof are hereby incorporated by
reference into and made a part of the TIF Plan. The findings of the TIF Plan are
incorporated herein by reference and made a part hereof.
3.05. The City Council further finds that the TIF Plan is intended and in the judgment of
the City Council its effect will be to promote the public purposes and accomplish the
objectives specified therein. The TIF Plan will retain an existing business in the City,
retain and increase employment, facilitate the expansion of an existing
manufacturing facility and improve the tax base in the City and State. The City
Council expressly finds that any private benefit to be received by a private developer
is incidental, as the tax increment assistance is provided solely to make the Project
financially feasible and thus produce the public benefits described. Therefore, the
City Council finds that the public benefits of the TIF Plan exceed any private benefits.
Section 4. Creation of the TIF District and Approval and Adoption of the TIF Plan.
4.01. The TIF District is hereby established and the TIF Plan, as presented to the City
Council on this date, including without limitation the findings and statements of
objectives contained therein, is hereby approved, ratified, established, and adopted
and shall be placed on file in the office of the Community Development Director.
Approval of the TIF Plan does not constitute approval of any project or a
development agreement with any developer. City staff and consultants are
authorized and directed to proceed with implementation of the TIF Plan and to
transmit the request for certification of the TIF District to the County Auditor in such
form and content as the County Auditor may specify and to file a copy of the TIF
Plan with the Minnesota Commissioner of Revenue and the Office of the State
Auditor as required by the TIF Act. The County Auditor is requested to certify the
original net tax capacity of the TIF District as described in the TIF Plan, and to certify
in each year thereafter the amount by which the original net tax capacity has
increased or decreased in accordance with the TIF Act.
4.02. City staff, advisors, and legal counsel are authorized and directed to proceed with
the implementation of the TIF Plan and to negotiate, draft, prepare, and present to
the City Council for its consideration all further plans, resolutions, documents, and
contracts necessary for this purpose.
Passed and adopted this 20 day of April 2026.
Wni.tz, yor
ATTEST:
-�k- -
Jolene Richter, Deputy Clerk