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3.0. EDSR 06-02-1997
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3.0. EDSR 06-02-1997
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City Government
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6/2/1997
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SECTION VI - LEGISLATIVE RESTRICTIONS <br /> • 1990 amendments to the Tax Increment Financing Act provide for a <br /> reduction in state aid for cities that establish new Tax Increment Financing <br /> Districts after April 30, 1990. The state aid reduction will not directly affect <br /> the amount of Tax Increment revenues. Rather, it will be a reduction in the <br /> amount of Local Government Aid (LGA) or Homestead and Agricultural <br /> Credit Aid (HACA). Because this penalty will affect municipal budgets <br /> through reductions in LGA and HACA, the City of Elk River will evaluate, in <br /> greater detail, how new projects and the penalty will adversely affect the <br /> community. <br /> The applicant will be advised by the City of Elk River as to how the <br /> request for Tax Increment Financing will affect the City's loss in LGA. <br /> Thereafter, a decision to pursue a Tax Increment Financing request will be <br /> made by the applicant. <br /> SECTION VII - FINANCING THE QUALIFYING IMPROVEMENTS <br /> Qualifying improvements may be financed in a variety of ways. Tax <br /> Increment bonds issued to finance a qualified project may be either general <br /> obligation bonds or revenue bonds. General obligation bonds are backed by <br /> the full faith and credit of the municipality and remain an obligation and a <br /> financial liability of the municipality as long as the bonds remain <br /> outstanding. To that end, the preferred option to finance the qualifying <br /> improvements is through a technique known as "pay-as-you-go." Under this <br /> financing method, the applicant is reimbursed for the costs incurred with the <br /> qualifying improvements over a series of years. The applicant recovers the <br /> costs over a series of years by providing evidence that real estate taxes have <br /> been paid in a timely fashion. Through this reimbursement method, the need <br /> to issue general obligation bonds is avoided. "Pay-as-you-go" financing <br /> requires no bonding and relies on an income stream generated by real estate <br /> taxes to reimburse the applicant for the qualified costs. <br /> SECTION VIII -APPLICATION FEE <br /> All persons and companies requesting Tax Increment Financing shall <br /> be required to pay a non-refundable application fee equal to ten percent <br /> (10%) of the tax increment requested up to a maximum fee of$5,000.00. This <br /> fee is intended to cover the City's legal, financial and administrative analysis <br /> of the request. <br /> • <br />
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