03-09 HRA Resolution
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Resolution 03.-09
November 11 , 2003
Commissioner Loomis introduced the following and moved its adoption:
AUTHORIZING EXTENSION OF THE DURATION OF THE
GOLDEN HILLS TAX INCREMENT FINANCING DISTRICT
TO OFFSET A DEFICIT THEREIN
WHEREAS, it has been proposed that the Board of Commissioners (the
"Board") of the Housing and Redevelopment Authority of the City of Golden
Valley, Minnesota (the "Authority") be authorized to extend the duration of the
Golden Hills Tax Increment Financing District (the "Golden Hills TIF District") in
order to offset a deficit therein pursuant and in conformity with existing law,
including Minnesota Statutes, Section 469.1794 (Laws 2003, First Special
Session, Chapter 21 , Article 10, Section 8) (the "Act"), all as presented for the
Authority's consideration; and
WHEREAS, the Act provides that a tax increment financing authority
may, by resolution, extend the duration limit that otherwise applies to a
"preexisting district" pursuant to Minnesota Statutes, Section 469.176; and
WHEREAS, the Authority's request for certification of the Golden Hills
TIF District was received by Hennepin County June 25, 1985 and, therefore, the
Golden Hills TIF District is a "preexisting district" as defined by the Act; and
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WHEREAS, the outstanding bonds, secured by incrementr~venues from
the Golden Hills TIF District, were issued in the years 1997 and 199~, which is
prior to July 1,2001 as required by the Act, and are thereby "preexi1ting
obligations," as defined by the Act; and
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WHEREAS, the outstanding bonds are general obligation bonds of the
City of Golden Valley, Minnesota (the "City"), and therefore, are confidered
"qualifying obligations" as defined by the Act; and I
WHEREAS, the Golden Hills TIF District was created prior tt the
enactment of Minnesota Statutes, Section 469.177, Subdivision 1 (a which
requires county audItors to certify the "original local tax rate" that ap lies to tax
increment financing districts, and therefore, as required by the Act, this provision
does not apply to the Golden Hills TIF District; and I
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WHEREAS, according to Hennepin County and as reqUired;bY the Act,
the fiscal disparities contribution for the. parc. elslocated With. in th. e G '.den. Hills
TIF District is computed<under Section 469.177, Subdivision 3, para raph (a);
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Resolution 03-09 (Con't.)
November 11 , 2003
WHEREAS, the Act requires the City to transfer any available
increments from other districts to pay qualified obligations in other districts under
Section 469.1763, Subdivision 6, but the City has only one other district and that
district's increments are sufficient only to pay the obligations therefor and, thus,
the City does not have any available increments to transfer to the Golden Hills
Tl F District; and
WHEREAS, the Act provides that the maximum extension for a district is
the lesser of four (4) years or the "tax reform percentage" (as estimated by the
county auditor) multiplied by the remaining duration of the district rounded to the
nearest whole number, with fractions in excess of one-third to be rounded up;
and
WHEREAS, the maximum extension for the Golden Hills TIF District is
three (3) years because the "tax reform percentage" estimated by Hennepin
County is .287271 which, when multiplied by the ten (10) years of remaining
duration, equals 2.878 which is rounded to the nearest whole number for a three
(3) year extension beyond the expected decertification date of December 31,
2011 which results in an extended duration until December 31,2014; and
WHEREAS, the Authority, having investigated the facts relating to the
Golden Hills TIF District, hereby finds that taking into account all of the
increments that are available to pay the "qualifying obligations," as defined by
Minnesota Statutes, 469.1794, Subdivision 2 (e), of the Golden Hills TIF District,
the increments therefrom will be insufficient to pay the amount of "qualifying
obligations" and this insufficiency is the result of (i) the changes in the property
tax class rates and (ii) the elimination of the state~determined general education
property tax levy under Laws 2001, First Special Session chapter 5.
NOW, THEREFORE, BE IT RESOLVED by the Board of the Authority as
follows:
1. The Golden Hills TIF District meets the requirements of the Act
and qualifies for a duration extension of up to three (3) years as provided therein.
2. The Resolution is hereby approved, established, and adopted and
shall be placed< on file in the office of the City Clerk.
3. The City Council is hereby requested to approve the duration
extension of the Golden Hills TIF District provided in this resolution in accordance
with the Act.
4. Subject to approval by the City Council, the Authority is hereby
authorized to extend the duration of the Golden Hills TI F District by up to three
(3) years until December 31,2014.
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Resolution 03-09 (Con't.)
November 11, 2003
5. Subsequent to such duration extension, increments from the
Golden Hills TIFDistrict may only be used to pay the preexisting, qualified
obligations thereof and the administrative expenses therefor.
6. The Golden Hills TIF District shall be decertified, and any unspent
increment distributed as "excess increments" pursuant to Minnesota Statutes,
Section 469.176, Subdivision 2, Clause (4) at the end of the first calendar year in
which sufficient increments have been received to pay the preexisting, qualified
obligations therefor.
ATTEST:
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Motion for the adoption of the foregoing resolution was seconded by
Commissioner Johnson; and upon a roll call vote taken thereon, the following
voted in favor thereof: Grayson, Johnson, LeSuer, Loomis and Tremere; and the
following voted against the same: none, whereupon said resolution was declared
duly passed and adopted, signed by the Chair and his signature attested by the
Director.