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3.8. SR 04-16-2007 City of Elk River REQUEST FOR COUNCIL ACTION Agenda Section Meeting Date Consent A ril 16, 2007 Item Description Concur and Approve Decertification of TIF District #15 cChesne Item Number 3.8. Prepared by Tim Simon, Finance Director Reviewed by Lori Johnson, City Administrator Introduction On April 9, 2007 the Economic Development Authority approved the decertification of Tax Increment District No.15 (I\1cChesney). The City Council is asked to concur with the EDA to decertify Tax Increment District #15. Discussion Tax Increment District #15 was an economic development district and the statutory maximum life for this type of district is 8 years after receipt of first increment. All obligations to the developer have been met within the statutory life of the district. McChesney Cabinets is a manufacturer and installer of custom cabinets and countertops and specialty wood items. The district was established to support the construction of a 10,000 square foot facility in the McChesney Industrial Park. (Tax increment Financing Plan) Financial Impact All Taxes Payable on the parcel of property will be distributed to the school, county and city in the same manner as all property taxes. The TIF tax generated for taxes payable 2007 is $10,206.52. Attachments . Economic Development Authority memorandum on April 9, 2007. . Resolution approving decertification of Tax Increment #15 (I\1cChesney) from the EDA. Action Requested Concur and approve decertification ofTIF district #15 (I\1cChesney). Council Action Motion by_ Second by _ Vote Follow Up S,\Council\Tim\D"ertify #15 (2).doc ITEM # 5. MEMORANDUM TO: Economic Development Authority FROM: Catherine Mehelich, Director of Economic Developmen(#( DATE: April 9, 2007 SUBJECT: Consider Resolution Approving the Decertification of Tax Increment Financing District No. I 5 (McChesney) in the City of Elk River Attachments . TIF Pl= - TIF District No. 15 Summary . EDA Resolution Approving the Decertification ofTIF District No. 15 (McChesney) Background In 1996 the EDA and City created TIF District No. 15 in order to provide financing assistance for the construction of McChesney Cabinet's 10,000 square foot industrial facility. Located in the McChesney Industrial Park along Meadowvale Road, McChesney Cabinets is a manufacturer and installer of custom cabinets, countertops and specialty wood items. The attached TIF Pl= Summary provides additional background about the project. Issue . The duration of TIF District 15 was limited to 8 years after the receipt of the first tax increment cruly 1998). Since the obligations of the TIF District to the developer and its useful life toward financially supporting other TIF Districts has reached its term, it is necessary to decertify the TIP District at this time. As a result of the decertification, all local property taxes generated by the property (currently in the amount of $10,200) will be distributed to the school, county and city in the same manner as all other property taxes. Requested Action In accordance with statutory requirements, the EDA is asked to consider the attached Resolution Approving the Decertification ofTIF District No. 15. ELK RIVER ECONOMIC DEVELOPMENT AUTHORITY COUNTY OF SHERBURNE STATE OF MINNESOTA RESOLUTION 07-0 I RESOLUTION APPROVING THE DECERTIFICATION OF TAX INCREMENT FINANCING DISTRICT NO. 15 WITHIN DEVELOPMENT DISTRICT NO. I IN THE CITY OF ELK RIVER WHEREAS, on June to, 1996 the Elk River Economic Development Authority (the "Authority") created its Tax Increment Financing District No. 15., (the "District") within its Development District No.1 (the "Project"); and WHEREAS, as of the date hereof all bonds and obligations to which tax increment from the District had been pledged have been paid in full or defeased and all other costs of the Project have been paid; and WHEREAS, the Tax Increment Financing plan adopted on June 10, 1996 for Tax Increment Financing District No. 15 requires, pursuant to M.S. 469.176, Subd.1, that the duration of the Tax Increment Financing District 15 will be eight years after the date of receipt by the City of the first tax increment or ten years from approval of the tax increment financing plan, whichever is less; and WHEREAS, the continuance ofTIF District No. 15 serves no public or private purpose; and WHEREAS, the Authority desires by this resolution to cause the decertification due to its payment of obligations of the Districr after which all property taxes generated by property within the Districts will be distributed in the same manner as all other property taxes beginning July 3, 2007, NOW THEREFORE, BE IT RESOLVED by the Board of Commissioners of the Elk River Economic Development Authority that the city's staff shall take such action as is necessary to cause the County Auditor of Sherburne County to decertify the District as a tax increment district and to no longer remit tax increment from the District to the Authority. DATED: April 9, 2007 ~V- ATTEST: Jeffrey A. Gongoll, President ~~ Catherine Mehelich C:\Documents and Scttings\tallard\Local Settings\ Temporary Internet Files\OLKF\DECERT.DOC