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HomeMy WebLinkAboutL & H Farms-11/5/2012MEMORANDUM OF AGREEMENT REGARDING PRORATING OF REAL ESTATE TAXES THIS AGREEMENT is made and entered into this day of November, 2012, by and between John E. Sturtz, a single person (hereinafter "Sturtz"), the City of Waterloo (hereinafter "City"), and L & H Farms, Ltd. RECITALS: A. Sturtz entered into an Offer to Buy Real Estate and Acceptance (hereinafter "Contract") with Hollis Farms, Inc. on August 23, 2011, for the sale and purchase of The North Half of the Northwest Quarter of Section 26, Township 88 North, Range 13 West of the 5th P.M., Black Hawk County, Iowa, except the North 55 feet thereof, and except the East 1,722 feet thereof, and except the South 470 feet of the North 525 feet of the West 230 feet thereof, and except the South 310 feet of the North 835 feet of the West 330 feet thereof (22.2 acres more or less) (hereinafter "Real Estate"). B. Hollis Farms, Inc. assigned its rights in the Contract to City and City accepted assignment of the Contract by Assignment of Offer to Buy Real Estate and Acceptance dated November , 2012. C. City will convey the Real Estate to L & H Farms, Ltd. as part of an exchange for like - kind real estate. D. The purpose of this Agreement is to confirm the parties' agreement regarding the manner in which property taxes will be prorated pursuant to the terms of the Contract. The parties acknowledge that the Contract requires that property taxes for the Real Estate be prorated to the closing date for the sale and purchase of the Real Estate, November 8, 2012. Sturtz acknowledges that prorating the real estate taxes will require that Sturtz pay 100% of the installment of real estate taxes attributable to the Real Estate due on or before March 31, 2013, and 2/3 of the installment of real estate taxes attributable to the Real Estate due September 30, 2013. The parties acknowledge that the Real Estate is not likely to be taxed as a separate parcel by the time the real estate tax bill for the installments due September 30, 2013 and March 31, 2014 is issued in August of 2013. Sturtz agrees to pay the taxes due on March 31, 2013 and September 30, 2013. L & H Farms, Ltd. as successor to City will reimburse Sturtz for its share of the real estate taxes. The parties acknowledge that the Real Estate will likely be taxed as a separate parcel at the time the property tax bill for the installments due September 30, 2014 and March 31, 2015 is issued in August of 2014. It is understood and agreed by the parties that the City's successor, L & H Farms, Ltd. or its successor will be responsible for the taxes due March 31, 2014 and all subsequent installments of real estate taxes. IN WITNESS WHEREOF, the parties hereto have executed this Agreement the day and year first above written. CITY OF WI TERLOO JO h N E. STURTZ L & H FARMS, LTD. By: LANEHAVEN FARMS, INC., Partner By: Curtis G. Hollis, President By: By Mayor _Gr City Cle ASSIGNMENT OF OFFER TO BUY REAL ESTATE AND ACCEPTANCE THIS AGREEMENT is made and entered into this day of November, 2012, by and between Hollis Farms, Inc., an Iowa corporation, and the City of Waterloo, a municipal corporation (hereinafter "City"). 1. ,Assienment Hollis Farms, Inc. hereby assigns alI of its right, title and interest in the Offer to Buy Real Estate and Acceptance attached hereto as Exhibit "A." 2. Acceptance of Assignment. City hereby accepts assignment of the Offer to Buy Real Estate and Acceptance attached hereto as Exhibit "A." HOLLIS F S, INC. By: above. CITY OF WATERLOO, A MUNICI jr' CORPORATION Blake G. Hollis, President By: / / ld Ernest G. Clark, Mayor B Suzy Sch es, City Clerk The undersigned, John E. Sturtz, a single person, hereby consents to the Assignment set forth