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AFFIDAVIT OF PUBLICATION
<br />STATE OF MINNESOTA ) ss
<br />COUNTY OF SHERBURNE
<br />Elise Strecker being duly sworn on an oath,
<br />states or affirms that he/she is the Publisher's
<br />Designated Agent of the newspaper(s) known
<br />as:
<br />Star News
<br />with the known office of issue being located
<br />in the county of:
<br />SHERBURNE
<br />with additional circulation in the counties of.
<br />WRIGHT
<br />and has full knowledge of the facts stated
<br />below:
<br />(A) The newspaper has complied with all of
<br />the requirements constituting qualifica-
<br />tion as a qualified newspaper as provided
<br />by Minn. Stat. §331A.02.
<br />(B) This Public Notice was printed and pub-
<br />lished in said newspaper(s) once each
<br />week, for 1 successive week(s); the first
<br />insertion being on 08/10/2019 and the last
<br />insertion being on 08/10/2019.
<br />MORTGAGE FORECLOSURE NOTICES
<br />Pursuant to Minnesota Stat. §580.033
<br />relating to the publication of mortgage
<br />foreclosure notices: The newspaper complies
<br />with the conditions described in §580.033,
<br />subd. 1, clause (1) or (2). If the newspaper's
<br />known office of issue is located in a county
<br />adjoining the county where the mortgaged
<br />premises or some part of the mortgaged
<br />premises described in the notice are located,
<br />a substantial portion of the newspaper's
<br />circul• ion is it the latter county.
<br />By:
<br />Designated Agent
<br />Subscribed and sworn to or affirmed before
<br />me on 08/10/2019 by Elise Strecker.
<br />t !M cae,&A�,
<br />I Notary Public
<br />DARLENE MARIE MACPHEASON
<br />Notary Public
<br />Minnesota n+ y�
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<br />Rate Information:
<br />(1) Lowest classified rate paid by commercial users
<br />for comparable space:
<br />$23.00 per column inch
<br />Ad ID 964608
<br />CITY OF ELK RIVER
<br />ORDINANCE 19 - 14
<br />AN ORDINANCE REPEALING
<br />AND REPLACING CHAPTER
<br />2, ARTICLE IV. FINANCE,
<br />DIVISION 1, RELATING TO
<br />ENACTMENT OF LOCAL
<br />SALES AND USE TAX, OF
<br />THE CITY OF ELK RIVER,
<br />MINNESOTA, CITY CODE
<br />The City Council of the City of
<br />Elk River does hereby ordain as
<br />follows:
<br />SECTION 1.
<br />Chapter 2, Article IV, Finance,
<br />Division 1. Sales and Use Tax Sec-
<br />tions 2-161 through 2-171 are here-
<br />by repealed and replaced with the
<br />following.
<br />2-161. Authority
<br />Pursuant to Minnesota Laws
<br />2019, First Special Session, Chap-
<br />ter 6, Article 6, Section 17, the Min-
<br />nesota Legislature has authorized
<br />the City of Elk River to impose a
<br />local sales and use tax to provide
<br />revenues to pay the costs of col-
<br />lecting and administering the tax to
<br />the commissioner of revenue of the
<br />state of Minnesota and to finance
<br />the capital and administrative costs
<br />related to the funding of designat-
<br />ed projects as defined in Minnesota
<br />Laws 2019, First Special Session,
<br />Chapter 6, Article 6, Section 17 and
<br />approved by the voters at the No-
<br />vember 6, 2018, referendum.
<br />2-162. Definitions
<br />For purposes of this chapter, the
<br />following words, terms, and phras-
<br />es have the meanings given them in
<br />this section unless the language or
<br />context clearly indicates a different
<br />meaning is intended.
<br />(a) City. "City" means the City of
<br />Elk River, Minnesota.
<br />(b) Commissioner. "Commis-
<br />sioner" means the commissioner of
<br />revenue of the state of Minnesota
<br />or a person to whom the commis-
<br />sioner has delegated functions.
<br />(c) Designated projects. "Des-
<br />ignated projects" means the plan-
<br />ning, design, and construction and
<br />any other capital and administrative
<br />costs of any or all of the following
<br />projects in a total amount not to
<br />exceed $35 million, plus the costs
<br />related to the issuance and paying
<br />debt service on bonds for these
<br />projects:
<br />1. A multipurpose recreational
<br />facility such as the ice arena, com-
<br />munity meeting and activity space,
<br />and a synthetic turf field house; and
<br />2. Senior center facility improve-
<br />ments; and
<br />3. Lion John Weicht park im-
<br />provements; and
<br />4. Lions Park Center space im-
<br />provements and community picnic
<br />pavilion addition; and
<br />5. Youth Athletic Complex im-
<br />provements; and
<br />6. Orono Park improvements;
<br />and
<br />7. Lake Orono dredging; and
<br />6. Citywide trail connection im-
<br />provements
<br />as authorized by the Minneso-
<br />ta Legislature in Minnesota Laws
<br />2019, First Special Session, Chap-
<br />ter 6, Article 6, Section 17 and ap-
<br />proved by the voters at the Novem-
<br />ber 6, 2018, referendum.
<br />(d) State sales and use tax laws
<br />and rules. "State sales and use tax
<br />laws and rules" means those pro-
<br />visions of the state revenue laws
<br />applicable to state sales and use
<br />tax imposition, administration, col-
<br />lection, and enforcement, includ-
<br />ing Minnesota Statutes, chapters
<br />270C, 289A, 297A, and Minnesota
<br />Rules, chapter 8130, as amended
<br />from time to time.
<br />2-163. Local sales and use tax
<br />imposed; amount of tax; coordi-
<br />nation with state sales and use tax
<br />laws and rules.
<br />A local sales tax is imposed in
<br />the amount of one-half of one per-
<br />cent on the gross receipts from
<br />sales at retail sourced within city
<br />limits which are taxable under the
<br />state sales and use tax laws and
<br />rules. A local use tax is imposed
<br />in the amount of one-half of one
<br />percent on the storage, use, distri-
<br />bution or consumption of goods or
<br />services sourced within city limits
<br />which are taxable under the state
<br />sales and use tax laws and rules.
<br />All of the provisions of the state
<br />sales and use tax laws and rules
<br />apply to the local sales and use
<br />tax imposed by this chapter. The
<br />local sales and use tax imposed
<br />by this chapter shall be collected
<br />and remitted to the commissioner
<br />on any sale or purchase when the
<br />state sales tax must be collected
<br />and remitted to the commissioner
<br />under the state sales and use tax
<br />laws and rules and is in addition to
<br />the state sales and use tax.
<br />2-164. Effective date of tax;
<br />transitional sales.
<br />Except as otherwise provided
<br />herein, the local sales and use tax
<br />imposed by this chapter shall apply
<br />to sales and purchases made on or
<br />after October 1, 2019. The local
<br />sales and use tax imposed by this
<br />chapter shall not apply to:
<br />(a) The gross receipts from retail
<br />sales or leases of tangible personal
<br />property made pursuant to a bona
<br />fide written contract, which un-
<br />conditionally vests the rights and
<br />obligations of the parties thereto,
<br />provided that such contract was
<br />enforceable prior to October 1,
<br />2019, and that delivery of the tan-
<br />gible personal property subject
<br />thereto is made on or before Octo-
<br />ber 1, 2019.
<br />(b) The gross receipts from retail
<br />sales made pursuant to a bona fide
<br />lump sum or fixed price construc-
<br />tion contract, which unconditionally
<br />vests the rights and obligations of
<br />the parties thereto and which does
<br />not make provision or allocation of
<br />future taxes, provided that such
<br />contract was enforceable prior to
<br />October 1, 2019, and that delivery
<br />of the tangible personal property
<br />used in performing such construc-
<br />tion contract is made before April
<br />1, 2020.
<br />(c) The purchase of taxable ser-
<br />vices, including utility services, if
<br />the billing period includes charges
<br />for services furnished before and
<br />after October 1, 2019, but the local
<br />sales and use tax imposed by this
<br />chapter shall apply on the first bill-
<br />ing period not including charges for
<br />services furnished before October
<br />1, 2019.
<br />(d) Lease payments for tangible
<br />personal property and motor vehi-
<br />cles that includes a period before
<br />and after October 1, 2019, but the
<br />local sales and use tax imposed
<br />by this chapter shall apply on a
<br />prorated basis to lease payment
<br />amounts attributable to that portion
<br />of the lease payment period on or
<br />after October 1, 2019, and on the
<br />entire lease payment for all lease
<br />payment periods thereafter.
<br />2-165. Tax Clearance; Issu-
<br />ance of Licenses.
<br />(a) The city may not issue or
<br />renew a license for the conduct of
<br />a trade or business within the city
<br />if the commissioner noted the
<br />licensing division of the city that
<br />the applicant owes delinquent city
<br />taxes as provided in this chapter,
<br />or penalties or interest due on such
<br />taxes.
<br />1) City taxes include sales and
<br />use taxes provided in this article.
<br />Penalties and interest are penalties
<br />and interest due on taxes included
<br />in this definition.
<br />(b) Delinquent taxes does not
<br />include a tax liability if: @ an ad-
<br />ministrative or court action which
<br />contests the amount or validity of
<br />the liability has been filed orserved,
<br />(i) the appeal period to contest the
<br />tax liability has not expired, or (ii)
<br />the applicant has entered into a
<br />payment agreement and is current
<br />with the payments.
<br />(c) Applicant means an individu-
<br />al if the license is issued to or in the
<br />name of an individual or the corpo-
<br />ration or partnership if the license is
<br />issued to or in the name of a corpo-
<br />ration or partnership.
<br />1) A copy of the notice of delin-
<br />quent taxes given to the licensing
<br />division of the city shall also be
<br />sent to the applicant taxpayer. In
<br />the case of renewal of a license, if
<br />the applicant requests in writing,
<br />within 30 days of receipt of the
<br />notice of hearing, then, a contest-
<br />ed hearing shall be held under the
<br />same procedures as provided in
<br />Minn. Stat. 270A for the state sales
<br />and use tax imposed under Minn.
<br />Stat. 297A; provided further that If
<br />a hearing must be held on the state
<br />sales and use tax, hearings must
<br />be combined.
<br />2-166. Deposit of revenues;
<br />costs of administration; termina-
<br />tion of tax.
<br />(a) All of the revenues, interest,
<br />and penalties derived from the local
<br />sales and use tax imposed by this
<br />chapter collected by the commis-
<br />sioner and remitted to the city shall
<br />be deposited by the city finance di-
<br />rector in the city treasury and shall
<br />be credited to the fund established
<br />to pay the costs of collecting the
<br />local sales and use tax imposed
<br />by this chapter and to finance the
<br />capital and administrative costs
<br />directly related to completing the
<br />designated projects.
<br />(b) The local sales and use tax
<br />imposed by this chapter shall ter-
<br />minate at the earlier of: (1) Minne-
<br />sota Laws 2019, First Special Ses-
<br />sion, Chapter 6, Article 6, Section
<br />17; or (2) when the City Council
<br />determines that $35 million, plus
<br />an amount sufficient to pay the
<br />costs related to issuing bonds and
<br />interest on the bonds has been re-
<br />ceived from the local sales and use
<br />tax imposed by this chapter to pay
<br />for all the capital and administrative
<br />costs directly related to completing
<br />the designated projects. Any funds
<br />remaining after payment of all such
<br />costs and retirement or redemption
<br />of the bonds shall be placed in the
<br />general fund of the city. The local
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