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HomeMy WebLinkAboutVeteran Enterprises, Ltd.-Development Agreement-07.06.2009 -� -- o� ,/2 ., 414 , 2D - S/ DEVELOPMENT AGREEMENT This Development Agreement (the "Agreement") is entered into as of sty , 2009, by and between Veteran Enterprises, Ltd. ("Company"), and the City of Waterloo, Iowa ("City"). RECITALS A. 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. B. Company is willing and able to finance and construct a building and related improvements (the "Improvements") on property located in the Northeast Industrial Park. AGREEMENT NOW, THEREFORE, in consideration of the mutual covenants set forth herein, the parties agree as follows: 1. Purchase of Property. Company is purchasing the real property described on Exhibit "A" attached hereto (the "Property"), consisting of approximately 11.83 acres. The purchase price for the Property is $207,000.00 (the "Purchase Price"). Company shall take all steps necessary or advisable to complete the purchase of the Property and to obtain marketable title thereto as promptly as possible. 1.1 Grant for Land Acquisition. The City shall make an economic development grant (the "Grant") to the Company in the amount of $207,000.00 for the purchase of the Property, to be paid on Company's behalf to the seller at the time of closing on the transaction. 2. Phased Improvements by Company. Company intends to construct improvements on distinct portions of the Property in phases (each a "Phase") as further described in this Agreement. Each Phase is further described on the site plan attached hereto as Exhibit "A-1" and by this reference incorporated herein. (a) Phase I. No later than December 31, 2010, Company shall construct on a portion of the Property comprising approximately 5 or more acres (the "Phase I Property") a building consisting of approximately 14,800 square feet, and related landscaping and parking (the "Phase I Improvements"). The Phase I Improvements will consist primarily of a truck wash facility. The Phase I Improvements shall be constructed in accordance with all applicable City, state, and federal building codes and shall comply with all applicable City ordinances. It is contemplated that the taxable value of the land and building upon completion will be no less than $1,500,000. (b) Phase II. No later than December 31, 2015, Company anticipates constructing on the portion of the Property that is designated as Phase II on Exhibit "A- 1" attached hereto (the "Phase II Property") a building, or make an addition to the then- existing building, consisting of approximately 3,700 square feet, and related landscaping and parking (the "Phase II Improvements"). The Phase II Improvements will consist primarily of a food-grade quality shed. The Phase II Improvements shall be constructed in accordance with all applicable City, state, and federal building codes and shall comply with all applicable City ordinances. The estimated taxable value of the land and building upon completion will be determined by the parties by addendum to this Agreement, but is currently anticipated to be no less than $250,000. (c) Phase III. No later than December 31, 2015, Company anticipates constructing on the portion of the Property that is designated as Phase III on Exhibit "A- 1" attached hereto (the "Phase III Property") a building, or make an addition to the then- existing building, consisting of approximately 3,000 square feet, and related landscaping and parking (the "Phase III Improvements"). The Phase III Improvements will consist primarily of a vehicle fueling station. The Phase III Improvements shall be constructed in accordance with all applicable City, state, and federal building codes and shall comply with all applicable City ordinances. The estimated taxable value of the land and building upon completion will be determined by the parties by addendum to this Agreement, but is currently anticipated to be no less than $600,000. 3. Timeliness of Construction. The parties agree that Company's commitment to construct the Improvements in timely fashion constitutes a material inducement for the City to make the Grant for Company to purchase the Property and that without said commitment City would not have made the Grant. Company must substantially complete construction of the Improvements by the Completion Date for each Phase as set forth below. If Company has not obtained a building permit and begun in good faith the construction of the Improvements upon the Property by the applicable Commencement Date set forth below, then this Agreement, as it applies to that Phase of the Improvements not timely begun, may be cancelled at the sole option of City. If this Agreement is cancelled with respect to Improvements for Phase I, then this Agreement shall be deemed cancelled in whole and title to all of the Property will be conveyed to the City, subject to Company's option to reimburse City for the Grant as set forth in Section 4 below. If this Agreement is cancelled with respect to Improvements for Phase II or Phase III only, then only title to the Phase II Property or Phase III Property, as applicable, will be conveyed to the City, subject to Company's reimbursement option as set forth in Section 4 below. If construction of a given Phase has not begun by the applicable Commencement Date, but the development of the project in such Phase is still imminent, the City Council may, but shall not be required to, grant an extension of time for the construction of the Improvements. If construction has commenced by the applicable Commencement Date and is stopped and/or delayed as a result of an act of God, war, civil disturbance, court order, labor dispute, fire, or other cause beyond the reasonable control of Company (an "Unavoidable Delay"), the requirement that construction is to be substantially completed by the applicable Completion Date shall be tolled for a period of time (the "Tolled Period") equal to the 2 period of the Unavoidable Delay, and thereafter if construction is not completed within the Tolled Period as it applies to that Phase of the Improvement not timely begun, this Agreement shall be cancelled at the sole option of City, subject to Company's reimbursement option as set forth in Section 4 below. An extension of time for completion granted by agreement or resulting from an Unavoidable Delay is referred to as an "Allowed Extension." If construction of such Phase is not substantially completed by the applicable Completion Date, then the parties agree to execute an amendment to this Agreement and to the Minimum Assessment Agreement to extend the date specified in Section 6 below, the dates specified in corresponding provisions of the Minimum Assessment Agreement:, and other applicable dates to accurately reflect the Allowed Extension. Commencement Date Completion Date Phase I: April 1, 2010 December 31, 2010 Phase II: April 1, 2015 December 31, 2015 Phase III: April 1, 2015 December 15, 2015 4. Conveyance of Title; Payment in Lieu of Conveyance. (a) In any event that City shall be entitled to receive title to the Property pursuant to Section 3 above, Company agrees that it shall, at its own expense and in good faith, promptly execute all documents or take such other actions as City may reasonably request to effectuate said conveyance. At City's request, Company shall provide cross-easements that allow access to approved curb-cuts from land that is conveyed to City. In connection with any conveyance of title, Company further agrees that it shall indemnify City and hold City harmless with respect to any demand, claim, cause of action, damage, or injury made, suffered, or incurred prior to said conveyance as a result of or in connection with the Improvements or Company's failure to carry on or complete same. If City files suit to enforce the terms of this Section 4 and prevails in such suit, then Company shall be liable for all of City's legal expenses, including but not limited to reasonable attorneys' fees. (b) In lieu of conveyance of any part of the Property as provided in Section 3 and Section 4(a) above, Company shall have the option to maintain ownership of the Property, provided that Company pays to City, in reimbursement of the Grant, a price (the "Buyout Price') equal to the product of (x) the number of acres in that part of the Property that corresponds with a Phase as depicted on Exhibit "A-1" attached hereto, and (y) $17,497.89 per acre or partial acre, plus (z) interest on the product of (x) and (y) at the rate of five percent (5%) per annum, compounded annually, accruing from the date that City disbursed the Grant. The Buyout Price as so determined shall be due and payable in full no later than thirty (30) days following (1) lapse of the Commencement Date for any Phase, (2) lapse of the Completion Date for any Phase, or (3) lapse of the Allowed Extension for any Phase, whichever is applicable. The election to reimburse shall be exercised by written notice delivered to City no later than thirty (30) days prior to the end of each respective period, as applicable. After receipt of the Buyout Price, City shall execute and deliver to Company 3 a written instrument evidencing satisfaction of the reimbursement obligation with respect to a given Phase. 5. Minimum Assessment Agreement. Company acknowledges and agrees that it will pay when due all taxes and assessments, general or special, and all other lawful charges whatsoever levied upon or assessed or placed against the Property. Company further agrees that, prior to expiration of the Minimum Assessment Period defined below, it will not seek or cause a reduction in the taxable valuation for the Property with respect to each Phase of Improvements, which shall be fixed for assessment purposes in the Minimum Actual Values defined below, through: (i) willful destruction of the Property, Improvements, or any part of either; (ii) 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. As used in this Agreement, the terms Minimum Assessment Period and Minimum Actual Value shall have the following meanings: Minimum Assessment Period for Phase I: 1/01/2010 to 12/31/2019 Minimum Assessment Period for Phase II: January 1 of Year One (defined in Section 6 below), to December 31 of the ninth (9th) year thereafter (i.e., a 10-year period) Minimum Assessment Period for Phase III: January 1 of Year One (defined in Section 6 below), to December 31 of the ninth (9th) year thereafter (i.e., a 10-year period) Minimum Actual Value for Phase I: $1,500,000 Minimum Actual Value for Phase II: TBD by addendum Minimum Actual Value for Phase III: TBD by addendum Company agrees to sign the agreement attached as Exhibit "B" at closing with respect to Phase I Improvements, and to sign an agreement in substantially similar form with respect to Phase II Improvements and Phase III Improvements before commencing construction of such Improvements. 6. Property Tax Rebates. (a) Phase I Improvements. Provided that Company has completed the Phase I Improvements as set forth in Section 1, 2 and 3 and has executed the Minimum Assessment Agreement as set forth in Section 5, the City agrees to rebate property taxes (with the exceptions noted below) as follows: 4 a. Year One - 50% rebate b. Year Two - 50% rebate c. Year Three - 50% rebate d. Year Four - 50% rebate e. Year Five - 50% rebate for any taxable value over the January 1, 2009 value of $13,570.00. 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. (b) Phase II and Phase III Improvements. Provided that the Company has completed Phase II Improvements or Phase III Improvements, as applicable, as set forth in Sections 1, 2 and 3, and has executed a Minimum Assessment Agreement as set forth in Section 5, the City agrees to rebate property taxes (with the exceptions noted below) as follows: a. Year One - 50% rebate b. Year Two - 50% rebate c. Year Three - 50% rebate d. Year Four - 50% rebate e. Year Five - 50% rebate for any taxable value over the taxable value of the Property as of January 1 of the year in which construction of the Phase II Improvements or Phase III Improvements, as applicable, is commenced. Said l:axable value will be determined by addendum to this Agreement. Rebates are payable in a given year only to the extent that Company has actually paid general property taxes due and owing for such year. (c) General terms. 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 phased Improvements and, with respect to Phase I Improvements, not a prior year for which the assessment is based solely upon the value of the land or upon the value of the land and a partial value of the Improvements, due to partial completion of the Improvements or a partial tax year, and with respect to Phase II Improvements and Phase III Improvements, not a prior year for which the assessment is based solely upon the value of the land, or upon the value of the land and a completed Phase of improvements, or upon the value of the land and a partial value of the Phase of improvements under construction. A separate "Year One" shall be determined for each Phase of improvements. 5 7. Survival of Indemnities. Notwithstanding anything to the contrary in this Agreement, Company's duties of indemnity hereunder shall survive the expiration, termination, or cancellation of this Agreement for any reason. 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. Company is not prohibited from consummating the transaction contemplated in this Agreement by any law, regulation, agreement, instrument, restriction, order or judgment. B. Company 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. C. Company has full right, title, and authority to execute and perform this Agreement and to consummate all of the transactions contemplated herein, and each person who executes and delivers this Agreement and all documents to be delivered to City hereunder is and shall be authorized to do so on behalf of Company. 10. 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, to Veteran Enterprises, Ltd., 44 - 1st Street NE, Madelia, Minnesota 56062, facsimile numbers J , Attention: Garth A. Carlson, CEO. ,j07- '1g76 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 6 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. 11. 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. 12. Severability. Each provision, section, sentence, clause, phrase, and word of this Agreement is intended to be severable. If any portion of this 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. 13. 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. 14. Binding Effect. This Agreement shall be binding and shall inure to the benefit of the parties and their respective successors, assigns, legal representatives, and future owners of the Property. 15. 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. 16. Entire Agreement. This Agreement, together with the Minimum Assessment Agreement attached hereto as Exhibit "B", 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. 17. Time of Essence. Time is of the essence of this Agreement. 7 IN WITNESS WHEREOF, the parties have executed this Development Agreement as of the date first set forth above. CITY OF WATERLOO, IOWA VETERAN ENTERPRISES, LTD. By: By: Timothy J rley, Ma r Garth A. Carlson, CEO TIM ANDERA COMMISSION NO.757031 2 - MY COMMISSION EXPIRES Attes �y'l Nancy Eck City Clerk „041 C�%� c=yam''`'►/ 8 E.)(t,: b�fi 1A PARCEL LEGAL DESCRIPTIONS: 8912-22-101-022 PART NW SEC 22 T 89 R 12 BEG AT PT ON INTERS OF SLY LINE C & NW TRANSPORTATION CO &W LINE SAID NW TH N 70 DEG 11 MIN 41 SEC E ALONG SLY LINE 264.54 FT TH S 86 DEG 28 MIN 27 SEC E 190.29 FT TH S 73 DEG 13 MIN 02 SEC E 119.21 FT TH S 61 DEG 04 MIN 21 SEC E 154.14 FT TH S 40 DEG 08 MIN 51 SEC E 145.09 FT TH S 24 DEG 47 MIN 31 SEC E 141.92 FT TH S 9 DEG 45 MIN 15 SEC E 287.51 FT TH W 400 FT TH S 574.52 FT TH W 489.8 FT TO PT ON W LINE NW 1099 FT N OF SW COR NW TH N TO PT OF BEG EXC W 300 FT AND EXC THAT PART LYING WITHIN THE FOL DESC COM AT A PT ON W LINE SAID NW WHICH IS 1673.52 FT N OF SW COR SAID NW TH E 60 FT TO E LINE OF ELK RUN RD AND PT OF BEG TH CONT E 829.8 FT TH N 9 DEG 45 MIN 15 SEC W 287.51 FT TH N 24 DEG 47 MIN 31 SEC W 141.92 FT TH N 40 DEG 08 MIN 51 SEC W 145.09 FT TH N 61 DEG 04 MIN 21 SEC W 154.14 FT TH N 73 DEG 13 MIN 02 SEC W 119.21 FT TH N 86 DEG 28 MIN 27 SEC W 190.29 FT TO PT ON SLY ROW CNW RAILWAY ROW TH S 70 DEG 11 MIN 41 SEC W ALONG SAID ROW 200.58 FT TO E ROW ELK RUN RD TH S 575.72 FT TO PT OF BEG 8912-22-101-023 THAT PART W 300 FT NW 1/4 SEC 22 T 89 R 12 LYING WITHIN THE FOL LEGAL DESC: COM AT PT ON W LINE SAID NW WHICH IS 1099 FT N OF SW COR SAID NW TH E AT RT ANG 60 FT TO E LINE ELK RUN RD AND PT OF BEG TH CONT E 429.8 FT TH N PAR WITH SAID W LINE 574.52 FT TH W AT RT ANG 429.8 FT TO SAID E LINE ELK RUN RD TH S 574.52 FT TO PT OF BEG 8912-22-101-025 PART NW SEC 22 T 89 R 12 DESC AS FOL: COM AT PT ON W LINE SAID NW WHICH IS 1673.52 FT N OF SW COR SAID NW TH E 60 FT TO E LINE OF ELK RUN RD & PT OF BEG TH CONT E=829.8 FT TH N 9 DEG 45 MIN 15 SEC W 287.51 FT TH N 24 DEG 47 MIN 31 SEC W 141.92 FT TH N 40 DEG 08 MIN 51 SEC W 145.09 FT TH N 61 DEG 04 MIN 21 SEC W 154.14 FT TH N 73 DEG 13 MIN 02 SEC W 119.21 FT TH N 86 DEG 28 MIN 27 SEC W 190.29 FT TO PT ON SLY ROW OF CNW RAILWAY CO ROW TH S 70 DEG 11 MIN 41 SEC W ALONG SAID ROW 200.58 FT TO E ROW ELK RUN RD TH S 575.72 FT TO PT OF BEG EXC PARCEL"E" DESC AS THAT PART OF PARCEL"A" OF MISC 316 696 WHICH IS PART OF NW 1/4 OF SEC 22 T 89 R 12 DESC AS FOL BEG AT NE COR OF PARCEL "C" OF MISC 324-662 TH N 616.68 FT ALONG NLY EXT OF E LINE OF PARCEL"C"TO A PT ON N LINE OF AFORESAID PARCEL"A" TH S 73 DEG 15 MIN 26 SEC E 65.88 FT ALONG N LINE OF SAID PARCEL"A" TH S 61 DEG 5 MIN 19 SEC E 154.09 FT ALONG NELY LINE OF SAID PARCEL "A"TH S 40 DEG 7 MIN 16 SEC E 145.10 FT STILL ALONG SAID NELY LINE TH S 24 DEG 48 MIN E 141.92 FT STILL ALONG SAID NELY LINE TH S 9 DEG 47 MIN 43 SEC E 287.68 FT ALONG E LINE OF PARCEL"A" TO MOST ELY COR OF SAID PARCEL "A"TH N 89 DEG 59 MIN 29 SEC W 400 FT ALONG S LINE OF SAID PARCEL"A"TO PT OF BEG EXHIBIT "A" Legal Description of Property to be Improved Assessor parcel nos. 8912-22-101-022, 8912-22-101-023, and 8912-22-101-025, legally described as: EXHIBIT "A-1" Site Plan — attached 3. �. ; .b..� 'fijjr fit" m X = _ o m """Ipo s3*, m,3 -11,-\ 0 o C II z _ D o zT Z /� ,3y h l_. N o � pm 2 y Y a"s mo \� \� -p r> c to f!` ,\ +\ �1v Y ,, 3" w ry 1tett %Pq L 4i,�x , - - ram ; O ��. '''', i I +�'k. i \,\\N\ cam Z Rl' rn D �N � �m,m �N tn I P ♦ '�tnD 'O� r- �. . F (n "'� �. ,,,,,...,,, ,. Z m tort m o 31+ j-. m O V+ C7 N 1 n �..,, I _.„,.. VETERANS TRUCK WASH Flan RF Epp @` z° �� Y6s 3 �" 6dZT m ti'"rl4 xagt3� i di 888SSS ll DI g Waterloo, Iowa .:::g,::;::::i.i:1 4eix 'W sill NgCONCEPT PLAN EXHIBIT "B" MINIMUM ASSESSMENT AGREEMENT This Minimum Assessment:Agreement (the "Agreement") is entered into as of this day of , 2009, by and among the CITY OF WATERLOO, IOWA ("City"), Veteran Enterprises, Ltd. ("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 San Marnan urban renewal 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 by the Company, the minimum actual taxable value which shall be fixed for assessment purposes for the land and Improvements to be constructed thereon by the Company as a part of the Project shall not be less than $1,500,000.00 ("Minimum Actual Value") until termination of this Agreement. The parties hereto agree that construction of the Improvements will be substantially completed on or before December 31, 2010. 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, 2019. 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. The City shall not unreasonably withhold its consent to permit the Company to contest its taxable valuations in full, commencing with the assessment of January 1, 2020. 3. This Agreement shall be promptly recorded by the City with the Recorder of Black Hawk County, Iowa. The City shall pay all costs of recording. 4. Neither the preambles nor provisions of this Agreement are intended to, or shall be construed as, modifying the terms of the Development Agreement. 5. 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 Project property. IN WITNESS WHEREOF, the parties have executed this Minimum Assessment Agreement by their duly authorized representatives as of the date first set forth above CITY OF WATERLOO, IOWA VETERAN ENTERPRISES, LTD. By: By: Timothy J. r y, May Garth A. Carlson, CEO Attest: (c Nancy Eck r , City Clerk 2 STATE OF IOWA ) ) ss. COUNTY OF BLACK HAWK ) On this U2 day of t , 2009, before me, a Notary Public in and for the State of Iowa, person Ily ap eared Timothy J. Hurley and Nancy Eckert, 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 Stale of Iowa, and that the seal affixed to the foregoing instrument is the seal of said municipal corporation, and that said instrument was signed 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. Nota Public STATE OF /vL,t;,4 ) ) ss. COUNTY OF` y,, , / )i -' ) Subscribed and sworn to before me on \Jw, ' / , 2009 by Garth A. Carlson as CEO of Veteran Enterprises, Ltd. TIM ANDERA Q\-/ (;,L. COMMISSION NO.757031 NotaryPublic • • MY COMMISSION EXPIRES a w. FEBRUARY 16,2012 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, building and equipment upon completion of the development shall not be less than One Million Five Hundred Thousand Dollars ($1,500,000.00) in the aggregate, until termination of this Minimum Assessment Agreement pursuant to the terms hereof. Assessor for Black Hawk County, Iowa Date STATE OF IOWA ) ) ss. COUNTY OF BLACK HAWK ) Subscribed and sworn to before me on , 2009 by , Assessor for Black Hawk County, Iowa. Notary Public