Loading...
HomeMy WebLinkAboutJSA Development, LLC - Development Agreement (RECORDED)u u WI Doc ID 009989670016 Type GEN Recorded: 11/03/2020 at 10:25:26 AM Fee Amt: $82.00 Page 1 of 16 Black Hawk County Iowa SANDIE L. SMITH RECORDER File2021-00009617 *C,OCkk AkUVAICA Prepared by Christopher S. Wendland, P.O. Box 596, Waterloo, IA 50703. 319-234-5701 DEVELOPMENT AGREEMENT This Development Agreement (the "Agreement") is entered into as of October 26 , 2020, by and between JSA Development, LLC (the "Company"), and the City of Waterloo, Iowa (the "City") RECITALS A. In furtherance of the objectives of Chapter 403 of the Code of Iowa 2015, as amended (the "Urban Renewal Act') City is engaged in carrying out urban renewal project activities in an area known as the Downtown Waterloo Urban Renewal and Redevelopment Plan Area ("Urban Renewal Area"). Company is willing and able to finance and undertake rehabilitation of an existing multi -unit commercial and residential property located in the Urban Renewal Area C. City considers economic development within the City a benefit to the community and is willing for the overall good and welfare of the community to provide financial incentives so as to encourage that goal. City believes that the development of the Property (defined below) is in the vital and best interests of the City and in accordance with the public purposes and provisions of the applicable State and local laws and requirements under which the project has been undertaken and is being assisted AGREEMENT NOW, THEREFORE, in consideration of the mutual covenants set forth herein, the parties agree as follows: 1. Development Property. Company is the owner of a multi -story mixed commercial and residential structure located on real property at 704-706 Jefferson Street/301-307 West 5th Street, Waterloo described on Exhibit "A" attached hereto (the 'Property') and consisting of tax parcel nos. 8913-26-280-001 Company will undertake the Project (defined below) upon the Property. In connection with Improvements, E Company will make diligent and commercially reasonable efforts to prepare and submit applications for brownfield and/or grayfield tax credits from the State of Iowa and for historic tax credits from applicable state and federal agencies (collectively, the "Tax Credits"). 2. Improvements by Company; Schedule. Company shall upgrade and renovate the rooms common areas, and other facilities to produce at least seven (7) residential units on the upper floor, make improvement to the storefront on the ground floor plant suitable trees in the sidewalk as approved, and otherwise renovate and improve the Property (all of the foregoing renovations and improvements are collectively referred to as the "Improvements') at a minimum estimated investment cost of $3,000,000. Company agrees that the Improvements shall be constructed in accordance with the terms of this Agreement, the Urban Renewal Plan, and all applicable City, state, and federal building codes and shall comply with all applicable City ordinances and other applicable law. Company will use its best efforts to 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 Improvements may be lawfully constructed. The Property, the Improvements, and ail development - related work to make the Property usable for Company's purposes as contemplated by this Agreement are collectively referred to as the ' Project'. Company shall commence Improvements within six (6) months after the date of this Agreement and shall substantially complete the Project within eighteen (18) months thereafter. 3. City Activities in Aid of Project. A. Rebates. City shall provide property tax rebates as further set forth in Section 5 below. B. Economic development grant: contingent repayment. City shall pay to Company a development grant of $230,000.00 (the "Grant') payable within 30 days after City's chief financial officer examines Project financial statements, budget and projections and has had reasonable inquiries satisfied by Company The purpose of the Grant is to provide local government matching funds for the Tax Credits. If the Project is not completed Company shall repay the Grant to City in full within ninety (90) days after written demand from City, plus interest at the rate of five percent (5%) per annum, compounded monthly, from and after the date of initial disbursement until repaid in full If the Grant and interest are not repaid, then Company hereby authorizes City to execute on Company's behalf and record a mortgage against the Property to secure repayment of the Grant plus interest. Appointment of Attorney in Fact Company hereby authorizes City to execute and record on Company's behalf and as its attorney - in -fact, the mortgage provided for in this paragraph, and for such limited purpose Company does hereby constitute and appoint City as its attorney -in -fact. 4 Minimum Assessment Agreement. Company acknowledges and agrees that it will pay when due all taxes and assessments, general or special, and all 2 other charges whatsoever levied upon or assessed or placed against the Property Company further agrees that prior to the date set forth in Section 2 of the Minimum Assessment Agreement (the 'MAA') attached hereto as Exhibit "B" it will not seek or cause a reduction in the taxable valuation for the Property as improved pursuant to this Agreement which shall be fixed for assessment purposes, below the amount of $862,440.00 (the 'Minimum Actual Value"), through: (i) willful destruction of the Property, Improvements, or any part of either; (i1) a request to the assessor of Black Hawk County; or (iii) any proceedings, whether administrative legal, or equitable, with any administrative body or court within the City, Black Hawk County, the State of Iowa, or the federal government. Company agrees to execute and deliver the MAA concurrently with execution and delivery of this Agreement. 5. Property Tax Rebates Provided that Company has completed the Improvements as set forth herein and has executed the MAA as set forth in Section 4, and subject to annual appropriation by the city council, the City agrees to rebate property taxes (with the exceptions noted below) as follows: 70% rebate for each of Years One through Fifteen, inclusive, for any taxable value over the January 1, 2019 value of $94,440. Rebates are payable in respect of a given year only to the extent that Company has actually paid general property taxes due and owing for such year. To receive rebates for a given year, Company must submit a completed rebate request to City on the form provided by or otherwise satisfactory to City The taxable value of the Property as a result of the Improvements must be increased by a minimum of 10% and must increase the annual tax by a minimum of $500. This rebate program is not applicable to any special assessment levy, debt service levy, or any other levy that is exempted from treatment as tax increment financing under the provisions of applicable law. The first year in which a rebate may be given ("Year One") shall be the first full year for which the assessment is based upon the completed value of the Improvements and not a prior year for which the assessment is based solely upon (x) the value of the Property or (y) the value of the Property and a partial value of the Improvements due to partial completion of the Improvements or a partial tax year. 6. Additional Covenants of Company. In addition to the other promises, covenants and agreements of Company as provided elsewhere in this Agreement, Company agrees as follows: 3 A. Company agrees during construction of the Improvements and thereafter until the MAA termination date to maintain as applicable, builder's risk, property damage, and liability insurance coverages with respect to the Improvements in such amounts as are customarily carried by like organizations engaged in activities of comparable size and liability exposure, and shall provide evidence of such coverages to the City upon request, B. Until Substantial Completion of the Improvements, when reasonably requested by the City the Company shall make such reports to City, in such detail as to the actual progress of Company with respect to construction of the Improvements C. Company 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 Improvements D. The Property will have a taxable value as set forth in the MAA, and Company agrees that the minimum actual value of the Property and completed Improvements as stated in the MAA will be a reasonable estimate of the actual value of the Property and Improvements for ad valorem property tax purposes. Company agrees that it will spend enough in construction of the Improvements that, when combined with the value of the Property and related site improvements, will equal or exceed the assessor's minimum actual value for the Property and Improvements as set forth in the MAA. E Until termination of the MAA, Company will maintain preserve and keep the Property, including but not limited to the improvements, in good repair and working order, ordinary wear and tear excepted, and from time to time will make all necessary repairs, replacements, renewals and additions. F. Company will comply with all applicable land development laws and City and county ordinances, and all laws, rules and regulations relating to its businesses, other than laws, rules and regulations where the failure to comply with the same or the sanctions and penalties resulting therefrom, would not have a material adverse effect on the business, property, operations, or condition financial or otherwise, of Company, G. During the period that any rebate is payable to Company under this Agreement, Company agrees that it will make no conveyance, lease or other transfer of the Property or any interest therein that would cause the Property or any part thereof to be classified as exempt from taxation or subject to centralized assessment or taxation by the State of Iowa. H. Company shall pay, or cause to be paid when due, all real property taxes and assessments payable with respect to any and all parts of the Property. Company agrees that (1) it will not seek administrative review or judicial review of the applicability or constitutionality of any Iowa tax statute or regulation relating to the taxation of real property included within the Property that is determined by any tax official to be applicable to the Property or to Company, or raise the inapplicability or constitutionality of any such tax statute or regulation as a defense in any proceedings of any type or nature, including but not limited to delinquent tax proceedings, and (2) it will not seek any tax deferral, credit or abatement, either presently or prospectively authorized under Iowa Code Chapter 403 or 404 or any other state law, of the taxation of real property included within the Property. 7. Obligations Contingent. Each and every obligation of City under this Agreement is expressly made subject to and contingent upon City's completion of all procedures, hearings and approvals deemed necessary by City or its legal counsel for amendment of the urban renewal plan applicable to the Property and/or project area, all of which must be completed within 120 days from the date this Agreement is approved by the City council. If such completion does not occur, then this Agreement shall be deemed canceled and shall be null and void. 8. Representations and Warranties of City. City hereby represents and warrants as follows: A. City is not prohibited from consummating the transaction contemplated in this Agreement by any law, regulation, agreement instrument, restriction, order or judgment. B Each person who executes and delivers this Agreement and all documents to be delivered hereunder is and shall be authorized to do so on behalf of City. 9. Representations and Warranties of Company. Company hereby represents and warrants as follows: A. It is duly organized, validly existing, and in good standing under the laws of the state of its organization and is duly qualified and in good standing under the laws of the State of Iowa. B It has all requisite power and authority to own and operate its properties, to carry on its business as now conducted and as presently proposed to be conducted, and to enter into and perform its obligations under this Agreement. C. This Agreement has been duly and validly authorized executed and delivered by Company and, assuming due authorization, execution and delivery by the other parties hereto, is in full force and effect and is a valid and legally binding instrument of Company that is enforceable in accordance with its 5 terms, except as the same may be limited by bankruptcy, insolvency, reorganization or other laws relating to or affecting creditors' rights generally. D. The execution and delivery of this Agreement, the consummation of the transactions contemplated hereby, and the fulfillment of or compliance with the terms and conditions of this Agreement are not prevented by, limited by, in conflict with, or result in a violation or breach of, the terms conditions or provisions of the articles of organization or operating agreement of Company or of any contractual restriction, evidence of indebtedness, agreement or instrument of whatever nature to which Company is now a party or by which it or its property is bound, nor do they constitute a default under any of the foregoing. E There are no actions, suits or proceedings pending or threatened against or affecting Company in any court or before any arbitrator or before or by any governmental body in which there is a reasonable possibility of an adverse decision which could materially adversely affect the business (present or prospective), financial position, or results of operations of Company or which in any manner raises any questions affecting the validity of the Agreement or Company's ability to perform its obligations under this Agreement. 10. Materiality of Company's Promises, Covenants, Representations, and Warranties. Each and every promise, covenant, representation, and warranty set forth in this Agreement on the part of Company to be performed is a material term of this Agreement, and each and every such promise, covenant, representation, and warranty constitutes a material inducement for City to enter this Agreement. Company acknowledges that without such promises, covenants, representations, and warranties, City would not have entered this Agreement. Upon breach of any promise or covenant, or in the event of the incorrectness or falsity of any representation or warranty, City may, at its sole option and in addition to any other right or remedy available to it, terminate this Agreement and declare it null and void 11. Indemnification and Releases. A. Company hereby releases City, its elected officials, officers, employees, and agents (collectively, the 'indemnified parties") from covenants and agrees that the indemnified parties shall not be liable for, and agrees to indemnify, defend and hold harmless the indemnified parties against, any loss or damage to property or any injury to or death of any person occurring at or about the Property or resulting from any defect in the Improvements. The indemnified parties shall not be liable for any damage or injury to the persons or property of Company or its directors, officers, employees, contractors or agents, or any other person who may be about the Property or the Improvements, due to any act of negligence or misconduct of any person other than any act of negligence or misconduct on the part of any such indemnified party or its officers, employees or agents. 6 B. Except for any misrepresentation, any misconduct, or any unlawful act of the indemnified parties, Company agrees to protect and defend the indemnified parties, now or forever and further agrees to hold the indemnified parties harmless, from any claim, demand, suit, action or other proceedings or any type or nature whatsoever by any person or entity whatsoever that arises or purportedly anses from (1) any violation of any agreement or condition of this Agreement (except with respect to any suit action, demand or other proceeding brought by Company against the City to enforce its rights under this Agreement), or (2) the acquisition and condition of the Property and the construction, installation, ownership and operation of the Improvements, or (3) any hazardous substance or environmental contamination located in or on the Property, but only to the extent such liability has not been previously transferred to and accepted by the City in writing C. The provisions of this Section shall survive the expiration or termination of this Agreement. 12. Default. The following shall be "Events of Default" under this Agreement, and the term "Event of Default' shall mean any one or more of the following events that continues beyond any applicable cure periods: A. Failure by Company to cause the construction of the Improvements to be commenced and completed pursuant to the terms, conditions and limitations of this Agreement; B. Transfer by Company of any interest (either directly or indirectly) in the Improvements, the Property, or this Agreement without the prior written consent of City; C. Failure by Company to pay, before delinquency, all ad valorem property taxes levied on or against the Property; D. Failure by any party hereto to substantially observe or perform any covenant, condition, obligation or agreement on its part to be observed or performed under this Agreement or the MAA; E Company (1) files any petition in bankruptcy or for any reorganization, arrangement, composition, readjustment, liquidation, dissolution, or similar relief under the federal bankruptcy law or any similar state law; (2) makes an assignment for the benefit of its creditors (3) admits in writing its inability to pay its debts generally as they become due (4) is adjudicated a bankrupt or insolvent; or if a petition or answer proposing the adjudication of Company as a bankrupt or its reorganization under any present or future federal bankruptcy act or any similar federal or state law shall be filed in any court and such petition or answer shall not be discharged or denied within ninety (90) days after the filing thereof; or a receiver, trustee or liquidator of Company or part thereof, shall be appointed in any proceedings brought against Company and shall not be discharged within ninety (90) days after such appointment or if Company shall consent to or acquiesce in such appointment; or (5) defaults under any mortgage applicable to the Property F. Any representation or warranty made by Company in this Agreement, or made by Company in any written statement or certificate furnished by Company pursuant to this Agreement, shall prove to have been incorrect, incomplete or misleading in any material respect on or as of the date of the issuance or making thereof. 13. Remedies. A. Default by Company. Whenever any Event of Default in respect of Company occurs and is continuing, the City may terminate this Agreement. Before exercising such remedy City shall give 30 days' written notice to Company of the Event of Default, provided that by the conclusion of such period the Event of Default shall not have been cured or the Event of Default cannot reasonably be cured within 30 days and Company shall not have provided assurances reasonably satisfactory to the City that the Event of Default will be cured as soon as reasonably possible. Upon termination, City may exercise any and all remedies available at law equity, contract or otherwise for recovery of any sums paid by City to Company before the date of termination, B. Default by City Whenever any Event of Default in respect of City occurs and is continu ng, Company may take such action against City to require it to specifically perform its obligations hereunder. Before exercising such remedy, Company shall give 30 days' written notice to City of the Event of Default, provided that by the conclusion of such period the Event of Default shall not have been cured, or if the Event of Default cannot reasonably be cured within 30 days and City shall not have provided assurances reasonably satisfactory to the Company that the Event of Default will be cured as soon as reasonably possible C. Remedies under this Agreement shall be cumulative and in addition to any other right or remedy given under this Agreement or existing at law or in equity or by statute. Waiver as to any particular default, or delay or omission in exercising any right or power accruing upon any default, shall not be construed as a waiver of any other or any subsequent default and shall not impair any such right or power. 14. Performance by City Company acknowledges and agrees that all of the obligations of City under this Agreement shall be subject to, and performed by City in accordance with, all applicable statutory, common law or constitutional provisions and procedures consistent with City's lawful authority All covenants, stipulations, promises, agreements and obligations of City contained in this Agreement shall be deemed to be 8 the covenants, stipulations, promises, agreements and obligations of City and not of any governing body member, officer, employee or agent of City in the individual capacity of such person. 15. No Third -Party Beneficiaries. No rights or privileges of any party hereto shall inure to the benefit of any contractor, subcontractor, material supplier, or any other person or entity, and no such contractor, subcontractor material supplier or other person or entity shall be deemed to be a third -party beneficiary of any of the provisions of this Agreement. 16. Notices. Any notice under this Agreement shall be in writing and shall be delivered in person, by overnight air courier service, by United States registered or certified mail, postage prepaid or by facsimile (with an additional copy delivered by one of the foregoing means) and addressed: (a) if to City, at 715 Mulberry Street, Waterloo, Iowa 50703 facsimile number 319-291-4571, Attention Mayor, with copies to the City Attorney and the Community Planning and Development Director. (b) if to Company, at 315 E 5th Street, Waterloo, Iowa 50703, Attn: Manager Delivery of notice shall be deemed to occur (i) on the date of delivery when delivered in person, (ii) one (1) business day following deposit for overnight delivery to an overnight air courier service which guarantees next day delivery, (iii) three (3) business days following the date of deposit if mailed by United States registered or certified mail, postage prepaid, or (iv) when transmitted by facsimile so long as the sender obtains written electronic confirmation from the sending facsimile machine that such transmission was successful A party may change the address for giving notice by any method set forth in this Section. 17. No Joint Venture. Nothing in this Agreement shall, or shall be deemed or construed to, create or constitute any joint venture, partnership, agency, employment or any other relationship between the City and Company nor to create any liability for one party with respect to the liabilities or obligations of the other party or any other person. 18. Amendment Modification, and Waiver. No amendment, modification, or waiver of any condition, provision or term of this Agreement shall be valid or of any effect unless made in writing, signed by the party or parties to be bound or by the duly authorized representative of same, and specifying with particularity the extent and nature of the amendment modification or waiver. Any waiver by any party of any default by another party shall not affect or impair any rights arising from any subsequent default. 19 Severability; Reformation. Each provision, section, sentence, clause, phrase, and word of this Agreement is intended to be severable. If any portion of this 9 Agreement shall be deemed invalid or unenforceable, whether in whole or in part, the offending provision or part thereof shall be deemed severed from this Agreement and the remaining provisions of this Agreement shall not be affected thereby and shall continue in full force and effect. If, for any reason, a court finds that any portion of this Agreement is invalid or unenforceable as written, but that by limiting such provision or portion thereof it would become valid and enforceable, then such provision or portion thereof shall be deemed to be written, and shall be construed and enforced, as so limited. 20. Captions. All captions, headings, or titles in the paragraphs or sections of this Agreement are inserted only as a matter of convenience and/or reference, and they shall in no way be construed as limiting, extending, or describing either the scope or intent of this Agreement or of any provisions hereof. 21. Binding Effect. This Agreement shall be binding and shall inure to the benefit of the parties and their respective successors, assigns, and legal representatives. 22 Counterparts. This Agreement may be executed in one or more counterparts, each of which shall be deemed an original and all of which, taken together, shall constitute one and the same instrument. 23. Entire Agreement. This Agreement constitutes the entire agreement of the parties and supersedes all prior or contemporaneous negotiations, discussions, understandings, or agreements, whether oral or written, with respect to the subject matter hereof. 24. Time of Essence. Time is of the essence of this Agreement. IN WITNESS WHEREOF, the parties have executed this Development Agreement by their duly authorized representatives as of the date first set forth above. CITY OF WATERLOO, IOWA JSA DEVELOPMENT, LLC B y : Ommtcit Hart By: Quentin M. Hart, Mayor James E Walsh, Jr., Manager Attest: Keller, felchle Kelley Felchle, City Clerk 10 PERS NAL GUARANTY, The undersigned members and/or managers of Company hereby agree for themselves and their heirs, personal representatives, and assigns, to unconditionally guarantee to City, its successors and assigns, the full and prompt performance by Company, its successors and assigns, of all promises and covenants on the part of Company to be performed pursuant to the foregoing Agreement, including but not limited to the duties of indemnity set forth therein, if any. Liability of guarantors hereunder is joint and several. 1 James E. Walsh, Jr. EXHIBIT "PC Legal Description of Property ORIGINAL PLAT WATERLOO WEST NW 20 FT NE 68 FT LOT 4 BLK 18 N E 68 FT LOT 5 BLK 18 EXHIBIT "B" MINIMUM ASSESSMENT AGREEMENT This Minimum Assessment Agreement (the "Agreement') is entered into as of October 26 , 2020, by and among the CITY OF WATERLOO, IOWA ("City"), JSA DEVELOPMENT, LLC (Company"), and the COUNTY ASSESSOR of the City of Waterloo, Iowa (Assessor") WITNESSETH. WHEREAS, on or before the date hereof the City and Company have entered into a development agreement (the "Development Agreement") regarding certain real property, described in Exhibit 'A' thereto, located in the City and WHEREAS, it is contemplated that pursuant to the Development Agreement, the Company will undertake the development of an area ("Project") within the City and within the Downtown Waterloo Urban Renewal and Redevelopment Plan Area; and WHEREAS, pursuant to Iowa Code § 403.6, as amended the City and the Company desire to establish a minimum actual value for the land and the building(s) pursuant to this Agreement and applicable only to the Project, which shall be effective upon substantial completion of the Project and from then until this Agreement is terminated pursuant to the terms herein and which is intended to reflect the minimum actual value of the land and buildings as to the Project only and WHEREAS, the City and the Assessor have reviewed the preliminary plans and specifications for the improvements (the "Improvements") which the parties contemplate will be erected as a part of the Project. NOW, THEREFORE, the parties hereto, in consideration of the promises, covenants, and agreements made by each other, do hereby agree as follows: 1. Upon substantial completion of construction of the Improvements, the minimum actual taxable value which shall be fixed for assessment purposes for the land and Improvements to be constructed thereon as a part of the Project shall not be Tess than $862,440 Minimum Actual Value") until termination of this Agreement. The parties agree for purposes of this Agreement that construction of the Improvements will be substantially completed on or before December 31, 2022. If it is not, then the parties agree to execute an amendment to this Agreement that will extend the dates specified in Section 2 below. 2. The Minimum Actual Value herein established shall be of no further force and effect and this Minimum Assessment Agreement shall terminate, on December 31, 2042. Nothing herein shall be deemed to waive the Company's rights under Iowa Code § 403.6, as amended, to contest that portion of any actual value assignment made by the Assessor in excess of the Minimum Actual Value established herein In no event, however, shall the Company seek or cause the reduction of the actual value assigned below the Minimum Actual Value established herein during the term of this Agreement. Nothing herein shall limit the discretion of the Assessor to assign at any time an actual value to the land and Improvements in excess of the Minimum Actual Value. 3. Company agrees that it will not seek administrative review or judicial review of the applicability or constitutionality of any Iowa tax statute or regulation relating to the taxation of real property included within the Property that is determined by any tax official to be applicable to the Property or to Company, or raise the inapplicability or constitutionality of any such tax statute or regulation as a defense in any proceedings. 4. This Agreement shall be promptly recorded by the City with the Recorder of Black Hawk County, lowa. The City shall pay all costs of recording. 5. Neither the preambles nor provisions of this Agreement are intended to, or shall be construed as, modifying the terms of the Development Agreement. 6. This Agreement shall inure to the benefit of and be binding upon the successors and assigns of the parties, including but not limited to future owners of the Property. CITY OF WATERLOO, IOWA B Y' . Quentin }-fart Quentin M. M. Hart, Mayor Attest: Kee/e9 felchde Kelley Felchle, City Clerk STATE OF IOWA ss. COUNTY OF BLACK HAWK JSA DEVELOPMENT, LLC By: � James E. Walsh, Jr. Manager / a /� On this dayof c'AL-c2020, before me, a NotaryPublic in �� and for the State of Iowa, personally appeared Quentin M. Hart and Kelley Felchle, to me personally known, who being duly sworn, did say that they are the Mayor and City Clerk, respectively, of the City of Waterloo, Iowa, a municipal corporation, created and existing under the laws of the State of Iowa, and that the seal affixed to the foregoing instrument is the seal of said municipal corporation, and that said instrument was signed 2 and sealed on behalf of said municipal corporation by authority and resolution of its City Council, and said Mayor and city Clerk acknowledged said instrument to be the free act and deed of said municipal corporation by it and by them voluntarily executed. I )-cAt. ss,, I �r sac- N _ CY :/81:4 commIssiom 1\10.783229 mv cfcraiw/sC, vi STATE OF IOWA ss. COUNTY OF BLACK HAWK Notarcr Public Acknowledged before me on Ocko%A as , 2020 by James E. Walsh, Jr., as Manager of JSA Development, LLC. #t; MICHELLE11.HAIKS COMMISSION NO. 731376 MY COMMISSION SIRES So-s_ - -- -ba- 3 CERTIFICATION OF ASSESSOR The undersigned, having reviewed the plans and specifications for the improvements to be constructed and the market value assigned to the land upon which the improvements are to be constructed for the development, and being of the opinion that the minimum market value contained in the foregoing Minimum Assessment Agreement appears reasonable, hereby certifies as follows: The undersigned Assessor, being legally responsible for the assessment of the property subject to the development, upon completion of improvements to be made on it and in accordance with the Minimum Assessment Agreement, certifies that the actual value assigned to such land and building upon completion of the development shall not be less than Eight Hundred Sixty - Two Thousand Four Hundred Forty Dollars ($862,44OOO) in the aggregate, until termination of the Minimum Assessment Agreement pursuant to the terms thereof. STATE OF IOWA ss. COUNTY OF BLACK HAWK 0 iMik sor for Black Hawk County, Iowa tos Date Subscribed and sworn to before me on k alchinktv nily , by T.J. Koenigsfeld, Assessor for Black Hawk County, Iowa. � Q I � 8 _ i = t E t� � MILLER Z ,zr COMMISSION NO. 809109 * •t ft4 MY COMMISSION EXPIRES FEBRUARY 23, 2021 ( Notary Public