1. Ordinance 1557 - Industrial Tax Increment District - Old School Station - 2nd ReadingCity of Kalispell
Charlesrail Office of City Attorney
City Attorney 312 First Avenue East
P.O. Box 1997
Kalispell, M -1997
MEMORANDUM
TO# Mayor Pamela B. Kennedy
and Kalispell City Council
FROM: Charles Ha ball, City Attorney
James H. Patrick, City Manager
Tel 406.758,7708
Fax .'.7771
charball@kalispell.com
SUBJECT: Ordinance No. 1557 Industrial Tax Increment District for
Old school Station — Second Reading
MEETING DATE: E: Monday, November 21, 2005 — Regular Meeting
BACKGROUND: Council issued its Resolution of Intent to create an Industrial
Tax IncrementDistrict for old school station and a public hearing was conducted
on November 7, 2005. ordinance No. 1557 was considered by Council and passed
on first reading that same meeting. The primary purpose of creating the Industrial
Tax ncreme District is to create additional incentive for new industries o locate
within the City of Kalispell rather than elsewhere.
The current tax base of old school station is primarily unimproved
agricultural land. Taxes collected on this base will continue to be distributed
between the local taxing e . i. i.es, such as the counter and schools. Any business that
locates within the IndustrIal Tax Increment district that does not meet the
statutory criteria o "secondary value added industry" will also pay the base rate, as
well as increment (tax on the increased value), to the various local taxing entities.
The tax increment on those improved lots that do meet the statutory criteria o
industry may be used to pay for the costs of public infrastructure that apply to those
lots(assessments).
RECOMMENDATION: That Council consider and pass Ordinance No. 1557 o
second rea l.in , establishing an Industrial Tax Increment District within old school
Station.
FISCAL EFFECTS is antleipated that the costfbenefit should favor the City.
Re sp e ct ful.l.,%� sub
..'R 4
Char esLffar4411, City Attorney
James H. Patrick, City Manager
ORDINANCE N. 1557
AN ORDINANCE ESTABLISHING AN INDUSTRIAL TAX INCREMENT DISTRICT
TO ASSIST IN FINANCING NECESSARY INDUSTRIAL INFRASTRUCTURE TO
ENCOURAGE THE ATTRACTION', GROWTH, AND RETENTION of SECONDARY
VA UE,AI I I G INDUSTRIES TO THE CITE" OF KALISPELL,, M N'A1A;
PROVIDING FOR DEFINITION OF TERMS; ESTABLISHING THE COSTS WHICH
MAY BE PAID BY THE INDUSTRIAL TAX INCREMENT DISTRICT TO BE
CREATED BY THIS ORDINANCE; CREATING AND APPROVING THE OLD
SCHOOL STATION INDUSTRLkL TAX INCREMENT DISTRICT'" OF THE CITY OF
KA ISPELL, M N ANA; AND ESTABLISHING THE BOUNDARIES of THE OLD
SCHOOL STATION INDUSTRIAL 'SAX INCREMENT'` DISTRICT; ESTABLISHING
. AN ARY 1, 2005 AS THE BASE TAXABLE YEAR FOR THE OLD SCHOOL
STATION INDUSTRIAL TAX INCREMENT ' IST RIOT,
WHEREAS., the City of Kalispell, Montana (the "`City" is defined as a " uiei allty""
under Montana Code Annotated, Section 7- . -42 3, as amended, for the purpose of creating a
Industrial .district pursuant to Montana Code Annotated, Sections --1. -4297 to 7-.1.5-4299, as
amended, and being operated by the City pursuant to Montana Code Annotated, Sections -I-
42 2 through 7- -4 93 and Montana Code Annotated, Title 7, Part 15, Chapter 43; and
"WHEREAS, pursuant to Montana Code Annotated, Sections 7- 5 -42 2 through 7- I
4299, as amended (the ""Act"'), including Montana Code Annotated, Section -1 -4297 through
7-1.5-4299,, as amended, the City Council (the "City Council"') of the City may create an
Industrial Tax Increment .district as defined below) for the purpose of encouraging the attraction
and retention of secondary, Value -adding industries to the City; and
WHEREAS, , the City Council Wishes to encourage the attraction and retention of
secondary., value -adding industries to the City; and
WHEREAS, secondary Value -adding industrial industries require expensive infrastructure
improvements which are beyond the available resources of the City to provide; and
WHEREAS, the City Council of the City has determined, after a public hearing required
by the .Act and receipt of public input, that there is a need for this Ordinance to create the Cold
School Station. Industrial Tax Increment District of the City of Kalispell, Montana and the City
Council wishes to enact this Ordinance.
at which public bearing; all persons were given an opportunity to be .heard.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY of
KALISPELL, MONTANA, AS FOLLOWS:
Section L Definitions. In this ordinance the following terms have the meanings
indicated below.
(a) "Act" means Montana Code Annotated, Section 7-15-4282 through -15-
299, as amended.
.ded.
(b) "Actual Taxable Value"" means the taxable value of taxable property at
any time, as calculated from the assessment roll last equalized.
(C) '`Base Taxable Vale" means the actual taxable value of all taxable
property within an urban renewal area, Industrial District, technology district, or
aerospace transportation and technology district prior to the effective date of a tax
increment financing provision. Base Taxable Value may be adjusted as provided in
Section -1 - 2 or -5-2 3 of the Act. "Industrial District"' means an Industrial Tax
Increment District created pursuant to Section 7--1.5- 299 of the Act.
(d) "Incremental Taxable Value"" means the amount, if any, by which the
Actual Tagal le Value at any time exceeds the Base 'taxable Value of all property within
the Industrial Tax Increment District.
(e) "Industrial istriet"" means a tax increment nand industrial district
such as the Industrial Tax Increment District, created pursuant to Section 7-15 -4 299 o
the Act.
(f) "'Industrial Infrastructure Development :project"' means a project
undertaken within or for an Industrial District that consists of any or all of the activities
authorized by Section 7-15-4288 of the Act.
(9) ":Industrial Tax Increment District" means the Old School Station
Industrial Tax Increment District of the City of Kalispell, Montana designated as such by
the City Council in accordance with the provisions of the .dot.
(h) "In rastrueture" means the acquisition, construction, and improvement o
streets, roads, curbs, gutters, sidewalk, pedestrian malls, alleys, parking lots and offstreet
parking facilities, suers, serer lines, sewage treatment facilities, storm sewers.,
waterlines, waterways, grater treatment facilities, natural gas lines, electrical lines',
telecommunication lines, rail lines, rail spurs, bridges, publicly owned buildings, any
public improvements authorized by i parts 41 through 45 of Chapter 12, ii parts 42
and 43 of Chapter 13, and iii part 47 of Chapter 14 of the Montana Code Annotated,
and items of personal property to be used in connection with improvements for which the
foregoing costs may be incurred.
i " `ax Increment" means the collections realized from extending the tam
levies, expressed in mills, of all taxing bodies which the Industrial Tax Increment t District
or a part thereof is located, against the Incremental Taxable Value.
0 "Tax&" means all taxes levied by a taxing body against property on an ad
valorem. basis.
2
Section 2. I u ose. The purpose of this Ordinance is to 1 create an Industrial Tax
Increment District to be known as the Old School Station Industrial Tax Increment .District of the
City of Kalispell, Montana, H to encourage the growth and retention of secondary, value --adding
industries in the City, and ii provide a financial mechanism for the installation and
construction of infrastructure improvements for industrial development.
.t.
Section 3. Findings, I eterrninat ons and Declarations. Based on representations
made by Montana venture Partners, ITC to City staff and the City Council and the work of City
staff to date, the City Council, by this Ordinance, makes the findings, determinations, and
declarations set forth in (a) through below.
The City Council of the City of Kalispell, Montana hereby finds, determines, and
declares that:
(a) this Ordinance and the formation of the Industrial Tax Increment District,
as proposed, will facilitate the development of the -necessary Infrastructure to support
industrial growth within. the Industrial Tax Increment District;
(b) the passage of this Ordinance and the establishment of the Industrial Tax
Increment District fall within the economic goals adopted by the City Council and the
adoption therefor is in the public interest;
(c) the Industrial Tax Increment District consists of a. continuous area with a
accurately described boundary;
(d) the Industrial Tax Increment District is zoned for light or heavy industrial
use in accordance with the Cit ' s master planning documents;
(e) the Industrial Tax Increment District does not include any property located
within are existing urban renewal area district created pursuant to the Act;
(f) the lard in the Industrial Tax Increment District is currently deficient in
Infrastructure improvements for industrial development; and
(g) the purpose of the Industrial Tax Increment District is the development of
Infrastructure to encourage the growth and retention of secondary, value -adding
industries in the City.
Section 4. Costs which may be paid....by the City from Tax Increments. The Tax
Increment received by the City from the from the Industrial Tax Increment District may be used
to pay any costs or obligations incurred for an 'Industrial Infrastructure Development Project (in
the Industrial Tax Increment District) including those listed in 1. through below.
The costs that may be paid with Tax Increments are;
(1) land acquisition;
(2) demolition and removal of structures;
(3) relocation of occupants;
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(4) Infrastructure;
(5) to prepare an industrial development plan;
(6) to organize, coordinate, and direct the administration of this ordinance;
(7) to conduct appraisals, title searches, surveys, studies, and other preliminary plans
and work necessary to prepare for the undertaking of Infrastructure Development
Projects;
(8) acquisition of infrastructure -deficient areas or portions thereof;
(9) administrative costs associated with the management of the Industrial Tax
Increment District;
(10) assemblage of lard for development or redevelopment t by private enterprise or
public agencies, including sale, initial leasing, or retention by the City at its fair
value;
(11)the compilation and analysis of pertinent information required to adequately
determine the infrastructure reeds of secondary, value -adding industries in the
Industrial Tax Increment District;
(12)the connection of the Industrial Tax Increment District to existing infrastructure
outside the Industrial Tax Increment District;
(13)the provision of direct assistance to secondary, value -adding industries to assist in
meeting their infrastructure and lard needs within the Industrial Tax Increment
District;
(14) the 'fax Increments received may be pledged, pursuant to Section -15- 290 of
the Act, for the payment of the principal of, premium, if any, and interest oil
revenue bonds issued for fiadustrial Infrastructure Development Projects, general
ob.igation bonds, revenue bonds, or special assessment bonds issued to pay
Industrial District costs described in Section 7-15-4288 of the Act,, including i
the items listed in . through. 13 above or 11 any other costs otherwise
authorized to be paid under the terms of the Act.
Section 4. Boundaries. The boundaries of the Industrial Tax Increment District are
(1) described in Exhibit A attached hereto and made a part hereof, and ii are shown on the map
attached hereto as Exhibit B.
Section 5, Base Year. For the purpose of calculating the incremental "taxable value
each year for the life of the Industrial Tax Increment District, the Base 'taxable value shall be
calculated as the taxable value of all property within the district as of January 1, 2005.
Section 6. Term of the Industrial Tax Increment District. The Industrial Tax
Increment District will terminate upon the later of:
(a) the fifteenth (15 1h year following the creation of the Industrial Tax
Increment District; or
(b) the payment or provision for payment in full or discharge of all. bonds
(including special assessment bonds) for which the Tax Increment has been pledged, and
the interest thereon.
After termination of the tax increment financing; provision, all taxes shall be levied upon
the actual taxable value of the taxable property in the Industrial Tax Increment District and shall
e paid into the funds of the taxing bodies levying taxes within the Industrial Tax Increment
strict.
Section 7. Effective Date. This Ordinance shall be in full force and effect thirty (30)
days after its final passage and adoption by the City Council of the City.
Section 8. Conflict with other Ordinances and Resolutions. All parts of ordinances,
and Resolutions in conflict with this ordinance are hereby repealed.
PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED Y THE MAYOR of
THE CITY of KALISPELL THIS 21ST DAY of NOVEMB R, Zoo .
ATTEST:
- .................... -- .....
Theresa White
City Clerk
Pamela a . Kennedy
Mayor
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EXHIBIT A
SHORT DESCRIPTION of THE PROPOSED INDUSTRIAL TAX INCREMENT
SRC
The proposed old School Station Industrial Tax Increment District of the City of
Kalispell, Montana is located Just east of Highway 93 on Demersvi le Road approximately 1.
.files south of Four Corners intersection and directly east of the Rocky Cliff Road intersection
and is situated withlil that property that is legally described as that portion of Parcel. A of
Certificate of Survey No. 16337 in the SW 1 4 of Section 33, Township 28 North, Range 21
Nest, P.M.M., Flathead County, Montana. The portion of the property dedicated to the
industrial tax increment district is proposed to be Lots 11, 121 13, 14, 15, 16, and 17 as shown i
the drawing entitled "`Old School Station."' and attached hereto and incorporated fully herein by
this reference. These seven lots comprise a total of approximately 9.13 acres,
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EXHIBIT
MAP OF THE PROPOSED INDUSTRIAL TAX INCREMENT DISTRICT
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