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G4. FCEDA MOUCity of Kalispell Post Office Box 1997; Kalispell, Montana. 59903 Telephone: (406) 758-7701 Fax: (406) 758-7758 MONTANA MEMORANDUM To: Mayor Johnson and City Council From: Doug Russell, City Manager Re: MOU with FCEDA- Costs for Rail Park Development/Administration Meeting Date: July 16, 2018 BACKGROUND: In January of 2015, The City of Kalispell and Flathead County Economic Development Authority formalized a Memorandum of Understanding to identify the partnership for engineering costs related to the rail park being constructed as part of the TIGER grant. Similar to that MOU, FCEDA and the city have been finalizing an MOU to outline the use of the Targeted Economic Development District (TEDD) funds to reimburse FCEDA for a portion of the costs they will be incurring in their administrative responsibility related to relocation agreements. A recent project in the Westside Tax Increment Finance District (TIF) had been set up to reimburse the development only after taxes had been paid for a respective year, thus identifying the increment to the project itself. The MOU before Council is similar in that it provides revenues to FCEDA from their development project of relocating CHS Inc. to the rail park in the amount equal to the taxes paid by CHS that are above their existing tax burden. This has been part of the initial funding package discussed amongst the parties and is now being formalized since we are nearing completion of the rail park and the relocation of the tenants. The term of the MOU is for 20 years from the first payment to FCEDA. However, the TEDD will expire after 15 years unless an approved project in the development plan is bonded with revenues pledged from the TEDD. As such, there is a prepayment clause included to aid in the fulfillment of the obligation should the TEDD expire. The Urban Renewal Agency reviewed this Memorandum of Understanding with FCEDA at its most recent meeting and is in concurrence with it moving forward. FISCAL IMPACT: The funds that will be paid to FCEDA will be based on the new taxes generated by their respective portion of the project, the CHS relocation. It does not include the taxes that are being paid into the TEDD from CHS (base amount) that are equal to the amount they currently pay ($104,000). This base amount that is not subject to payment to FCEDA will also increase 2% per year. ALTERNATIVES: Council may reject the MOU with FCEDA or request different parameters than those that have been previously discussed and incorporated into the MOU as desired. RECOMMENDATION: It is recommended that the City Council move to approve the attached Memorandum of Understanding between the City of Kalispell and the Flathead County Economic Development Authority. ATTACHMENTS: Memorandum of Understanding with FCEDA Memorandum of Understanding between CITY OF KALISPELL A Montana Municipal Corporation and FLATHEAD COUNTY ECONOMIC DEVELOPMENT AUTHORITY A Montana State Authorized Corporate Public Body 1. Purpose and Scope The purpose of this Memorandum of Understanding [MOU] is to establish and memorialize the understanding between the City of Kalispell [hereinafter the "City"] and the Flathead County Economic Development Authority [hereinafter "FCEDA"] regarding the reimbursement of expenses for the administration of services for the Glacier Rail Park Targeted Economic Development District. 2. Recital of Facts A. Annexation and Zoning of the Glacier Rail Park a. On April 21, 2014, the Kalispell City Council by Resolution No. 5669 and upon petition of FCEDA, a statutory entity of Flathead County, Montana and owner in fee of that certain parcel of property referred to herein and the Glacier Rail Park, annexed said parcel of property into the incorporated limits of the City of Kalispell. b. On May 5, 2014, the Kalispell City Council by Ordinance No. 1737, following the proper review and recommendation of the Kalispell City Planning and Zoning Board and duly noticed public hearing, applied a zoning designation to the subject property of City I-2, Heavy Industrial. c. Further, on May 5, 2014, the Kalispell City Council by Resolution No. 5673 and upon petition of the property owner, FCEDA, conditionally approved the preliminary plat of said subject property with the designated plat name of "FCEDA Rail Park Subdivision." B. Establishment of the Glacier Rail Park Targeted Economic Development District a. Subsequent to the annexation of the Glacier Rail Park into the City, the City evaluated the fiscal and economic aspects, as well as the infrastructure and other physical aspects of the subject property and its contiguous areas in conjunction with the general economic aspects of the City and Flathead County and generated a report entitled "Glacier Rail Park Development Plan for Targeted Economic Development District (TEDD)" [the Plan], that identified the lack of necessary infrastructure to and within the subject parcel as well as identifying the need in the City for a district that can host a Page 1 of 5 diversified tenant base of multiple independent tenants that will encourage the location and retention of value -adding projects. b. On April 4, 2016, the Kalispell City Council considered and passed Resolution No. 5757, a resolution of necessity finding that that the Glacier Rail Park Development Plan area is deficient in necessary infrastructure improvements, that the City lacks sufficient capital to rectify the infrastructure deficiency of the subject property, thus impeding its ability to achieve economic growth through the development of value -adding industries, and that infrastructure improvement of the subject area is necessary for the welfare of the residents of the City of Kalispell. c. On May 2, 2016, the Kalispell City Council passed Ordinance No. 1770 to establish the Glacier Rail Park Targeted Economic Development District which act was formally approved by the Montana State Department of Revenue as a tax increment district in March 2017 with base values established as of January 1, 2017. d. The above -recited legislative history provides the basis for funds derived from the Glacier Rail Park Targeted Economic Development District to be utilized for all purposes authorized by MCA Title 7, Parts 42 and 43. C. Costs to FCEDA in Administeringthe a Requirements of Businesses Located in the Glacier Rail Park TEDD a. Cenex Harvest States, Inc (CHS) elected to locate its businesses into the Glacier Rail Park TEDD on the condition that FCEDA agree to reimburse CHS for property taxes (including beneficial use tax) in excess of Base Taxes with respect to these businesses. b. The City's approved plan of economic development within the Glacier Rail Park TEDD will be partially fulfilled from the location of the CHS businesses to the TEDD and the City will further receive tax increment revenues from those investments. c. The City, therefore, may expend funds from those tax increment revenues it receives to repay costs expended by FCEDA in the administration of the rail park that are statutorily permitted and meet the goals established for the TEDD by the City. 3. MOU Term The term of this MOU Agreement shall begin upon execution of the MOU and extend for a period of 20 years following the date of the first reimbursement payment, subject to availability of increment revenue generated by the Glacier Rail Park TEDD. The City may elect, at any time, to prepay to FCEDA any portion or all of its obligation under this Agreement. 4. FCEDA Responsibilities FCEDA has the responsibility of administering the requirements of the businesses within the Glacier Rail Park TEDD. Page 2 of 5 a. CHS elected to relocate to the TEDD pursuant to the City approved development plan of the TEDD on the condition that FCEDA, for a period of twenty years, shall reimburse CHS for property taxes (including beneficial use tax) in excess of Base Taxes with respect to the Leased Premises and the CHS Replacement Facilities and the Fuel Station. b. The "Base Taxes" are calculated as follows: Base Taxes shall equal $104,000 for the first tax year CHS is assessed property taxes on the Leased Premise, CHS Replacement Facilities or Fueling Station and in each tax year thereafter Base Taxes shall be increased by 2.0% from the immediately preceding tax year. 5. City Responsibilities In furtherance of and in consideration for the benefits to be received as recited above, the City shall make payments to FCEDA as the obligations are incurred by FCEDA pursuant to the terms set forth in Paragraph 4 above as full payment for the administrative functions provided by FCEDA for the Glacier Rail Park; to the extent tax increment funds are then available to the Glacier Rail Park TEDD and subject to the restrictions of Paragraph 7 below. 6. No Third -Party Beneficiary This Agreement is for the exclusive benefit of the parties, does not constitute a third - party beneficiary agreement and may not be relied upon or enforced by a third party. 7. No Assignment This Memorandum of Understanding and any rights, agreements or obligations hereunder may not be assigned, by operation of law, merger or otherwise, without the prior written consent of the other party hereto, and any purported assignment by a party without prior written consent of the other party will be null and void and not binding on such other party. 8. Subordination Nothing in this Memorandum of Understanding shall mandate the subordination of the obligations agreed upon herein to any future financing obligations. Any such subordination of this obligation must be by mutual consent of the parties. 9. Modification and Termination Any and all amendments must be made in writing and must be agreed to and executed by the parties before becoming effective. Page 3 of 5 10. Effective Date and Signature This MOU shall be effective upon the signature of the City and FCEDA authorized officials. The City and FCEDA indicate agreement with this MOU by their signatures. CITY OF KALISPELL Doug Russell, City Manager Date FLA AUI Jerry Date CONOMIC ve Officer Page 4 of 5 STATE OF MONTANA ) ):ss County of Flathead ) On this LYA day of MCW 2018, before me, the undersigned, a Notary Public in and for the State of Montana, personally appeared JERRY MEERKATZ, Executive Director of the Flathead County Economic Development Authority, a governmental unit of Flathead County, Montana, that executed the foregoing instrument, and the person who executed said instrument on behalf of said Authority, and acknowledged to me that such Authority thereby executed the same. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my Notarial Seal the day and year in this certificate first above written. ,p WTI PUSLIG tUSS�or ft VAN of Montane STATE OF MONTANA ) ):ss County of Flathead ) 111-� X(--// otary Public, State of Montana Printed Name: Lary, )CIISSf.0 Residing at ) aAi,,2 My Commission Expires D_/ZSO2l On this _ day of , 2018, before me, a Notary Public in and for the State of Montana, personally appeared DOUG RUSSELL, known to me to be the City Manager of the City of Kalispell, a municipality, that executed the within instrument, and acknowledged to me that such City Manager executed the foregoing instrument as the free and voluntary act of said municipality, for the uses and purposes therein set forth, and that he was duly authorized to execute the same on behalf of said municipality. IN WITNESS WHEREOF, I have hereunto set my hand and affixed my Notarial Seal, the day and year first above written. Notary Public, State of Montana Printed Name: Residing at My Commission Expires Page 5 of 5