Loading...
HomeMy WebLinkAbout19-24 Merge REDEVELOPMENT AUTHORITY OF THE CITY OF OSHKOSH,WISCONSIN AUGUST 13, 2019 19-24 RESOLUTION (CARRIED LOST LAID OVER WITHDRAWN ) PURPOSE: APPROVE DEVELOPMENT AGREEMENT WITH MERGE, LLC FOR REDEVELOPMENT OF PARCELS H. I AND J WITHIN THE MARION ROAD REDEVELOPMENT AREA WHEREAS, a Development Agreement must be approved by City Council to implement TIF #36 Project Plan, approved by Council on June 11, 2019; and NOW, THEREFORE, BE IT RESOLVED by the Redevelopment of the City of Oshkosh that the proper City officials are hereby authorized and directed to enter into a Developer Agreement with Merge, LLC for redevelopment of Parcels H, I and J within Marion Road Redevelopment area, per the attached, in substantially the same terms as attached hereto, any changes in the execution copy being deemed approved by their respective signatures, and to carry out all actions necessary to implement the City's obligations under the Developer Agreement. . t Oshkosh TO: Redevelopment Authority FROM: Allen Davis, Director of Community Development Lynn A. Lorenson, City Attorney DATE: August 8, 2019 RE: Approve Development Agreement with Merge,LLC for Redevelopment of Parcels H, I And J within the Marion Road Redevelopment Area BACKGROUND Council approved creation of TIF District #36 — Merge Redevelopment Project on June 11, 2019 related to the proposed redevelopment of 3 parcels within the Marion Road/Jackson Street area. The District was created with the purpose of providing incentives needed to facilitate the development of a mixed-use project consisting of 240 residential units and approximately 39,000 square feet of commercial space along with parking and amenities. ANALYSIS The Development Agreement provides for paygo financing to the Developer equal to 25% of Project Costs as an incentive to purchase the property and complete the redevelopment project. Without this incentive the cash return on the investment in this property is too low to attract investment capital and development is unlikely to occur or to occur in the manner proposed. A copy of the proposed Development Agreement is attached. The main provisions of the Development Agreement include: • Provision for the development of the property in 3 phases with the initial phase beginning construction on or before June 30, 2020 and completion of all 3 phases on or before December 31, 2023 • Payment of 90% of the available tax increment from the property through paygo financing to a maximum principal amount equal to 25% of the total project costs expended by the Developer; no interest will accrue on the principal due City Hall,215 Church Avenue P.O.Box 1130 Oshkosh,WI 54903-1130 920.236.5000 http://www.ci.oshkosh.wi.us . t Oshkosh • A lookback clause in year 10 of the Agreement allowing the City to review the actual IRR and adjust the City Contribution should the project achieve a 15% annual IRR over the payment term • Payment of the full amount to the Developer is anticipated to occur in 2038 (The TIF District could remain open through 2047 to allow for additional public projects if desired) • During the term of the Development Agreement the Developer agrees to provide the City an annual report setting forth general rental amounts as well as information pertaining to occupancy and vacancy • Provisions related to existing environmental conditions on the property which will be addressed by Merge during project construction, including appropriate liability protections for the City • Provisions requiring Merge to be retained as the manager of the property during the term of the Agreement or approval of assignments of the Agreement to non-affiliated entities FISCAL IMPACT Approval of the Development Agreement for the Merge Redevelopment will have no fiscal impact on the provision of city services relative to the ability to service the development nor require the expansion of city services to service the development. The 10% of increment not paid to the developer will be used to pay for the City's annual TIF administrative costs. As in all pay-go cases, the financial incentive will only be paid if tax increment is created and after all property taxes and other special charges and/or assessments have been paid. RECOMMENDATION Staff recommends that the RDA adopt the proposed resolution and approve the Development Agreement. Respectfully Submitted, H. Allen Davis Director of Community Development City Hall,215 Church Avenue P.O.Box 1130 Oshkosh,WI 54903-1130 920.236.5000 http://www.ci.oshkosh.wi.us TAX INCREMENTAL DISTRICT NO. 36 DEVELOPMENT AGREEMENT (MERGE REDEVELOPMENT PROJECT) This Development Agreement (the "Agreement") is made this day of August, 2019 (the "Effective Date"), by and among the CITY OF OSHKOSH, WISCONSIN, a Wisconsin municipal corporation, the REDEVELOPMENT AUTHORITY OF THE CITY OF OSHKOSH, WISCONSIN (the "RDA," and, collectively with the City of Oshkosh, Wisconsin, the "City"), MERGE, LLC, an Iowa limited liability company, doing business as Merge Urban Development Group ("Merge"), and MARION ROAD REDEVELOPMENT LLC, a Delaware limited liability company (the"Developer"). RECITALS WHEREAS, the City has established Tax Incremental District No. 36 (the "District") as a 7.232 acre blighted area district in which at least fifty percent (50%) of the property within the District is a blighted area, as that term is defined by Wis. Stat. Sec. 66.1105(2)(ae), and in which certain costs incurred for redevelopment of the District may be reimbursed from the property tax increment as provided by State law; and WHEREAS, the Developer, an Affiliate of Merge, is acquiring from the RDA three (3) parcels of real property located within the District, which parcels are identified as "Parcel H," "Parcel I," and"Parcel T' on the site plans attached hereto as Exhibit A, and are legally described on Exhibit B attached hereto (the "Property"); and WHEREAS, Merge has approached the City indicating a desire to develop and construct on the Property, in up to three (3) phases, a mixed-use project consisting of approximately 240 residential units and approximately 39,000 square feet of commercial space,together with parking lots, other infrastructure, and site improvements, all in accordance with applicable City ordinances and City-approved plans (the "Pro'ect"); and WHEREAS, to promote such development, the City created the District to assist in the financing of the costs of certain improvements,development incentives, and other costs associated with the ownership and development of the Project; and WHEREAS, Merge and Developer will not undertake the development of the Project but for their reliance upon receiving tax increment financing to assist in the funding of a portion of Developer's acquisition, development and operation costs for the Property, all as described below; and WHEREAS, the City is authorized to enter into contracts necessary and convenient to implement the purpose of a Tax Incremental District,including the ability to provide development incentives and cash grants to owners,lessees, or developers of land located within the District; and WHEREAS, the uses of the Property contemplated by this Agreement are necessary and desirable to serve the interests of the City and its residents by expanding the tax base of the City, providing additional development opportunities, and providing a financing mechanism to make 2072171 7.10 certain public improvements, all consistent with the purpose of a Tax Incremental District under Section 66.1105, Wisconsin Statutes; and WHEREAS, based upon the City's desire to redevelop the District and to obtain the economic benefits to be generated from the Project,the City is willing to enter into this Agreement. NOW THEREFORE, in consideration of the foregoing recitals, the terms and conditions contained in this Agreement, and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the parties hereto agree as follows: AGREEMENT I. DEFINITIONS. For purposes of this Agreement, the following terms shall have the following meanings: A. Agreement. "Agreement" means this document and all of its component parts and exhibits. B. Affiliate. "Affiliate" means any entity majority owned and controlled by, in control of, or under common control with Merge, Skydeck, LLC, an Illinois limited liability company ("Ski"), or any entity of which Merge or Skydeck is a subsidiary or which is a shareholder or member of Merge or Skydeck. C. Available Tax Increment. "Available Tax Increment" means an amount equal to ninety percent (90%) of the annual gross Tax Increment revenues actually received and retained by the City which are generated by the Property and improvements located thereon in the immediately preceding calendar year,plus any PILOT amounts paid thereon. D. Case Closure. "Case Closure"has the meaning set forth in Wis. Stat. Sec. 292.12. E. City Contribution. "City Contribution" means payments to be provided from the City to the Developer from Available Tax Increment pursuant to the terms of this Agreement, in a total principal amount not to exceed twenty five percent(25%) of Project Costs. F. City MRO. "City MRO" means the Municipal Revenue Obligation issued by the City to the Developer as evidence of the City's limited obligation to pay the City Contribution as described in Section IV.A. below, and in substantially the form of Exhibit D attached hereto and incorporated herein. The City MRO shall be issued pursuant to Section 66.0621 of the Wisconsin Statutes, shall not constitute an indebtedness of the City, and shall be payable, subject to contingencies, solely from the limited sources and to the extent provided in this Agreement and the City MRO. G. District. "District" means all of the property included in Tax Incremental Finance District No. 36 as described in the Project Plan. H. Existing Environmental Conditions. "Existing Environmental Conditions" means the following occurrences of Hazardous Substances on the Property: 2 20721717.10 BRRTS# 02-71-556287 (Parcel H — Statewide Fill (LGU)). Closed Environmental Repair Program(ERP) site with continuing obligations. BRRTS# 02-71-525307 (Marion/Pearl Redevelopment Area). Open ERP site. BRRTS#02-71-549843 (Murphy Concrete—SE Corner Naph). Open ERP site. I. Hazardous Substances. "Hazardous Substances" means toxic, hazardous, and/or regulated substances, pollutants, or contaminants, whether present in the soil or groundwater at, under, or migrating from or to the Property. J. Payment Dates. "Payment Dates" means November 1 of each year, commencing on the third November 1 after the Effective Date of this Agreement, up to and including November 1, 2047. K. Payment Term. "Payment Term"means the term commencing on the first day of the third November after the Effective Date and continuing on each Payment Date thereafter until the first to occur of the following: (i)payment to Developer of the entire amount of the City Contribution, or(ii)November 1, 2047. L. Project Plan. "Project Plan" means the "Project Plan for the Creation of Tax Incremental Finance District No. 36 (Merge Redevelopment Project)in the City of Oshkosh" prepared by Ehlers, Inc. dated June 11, 2019. M. Project Costs. "Project Costs" means the total of all hard costs and soft costs of acquiring and constructing the Project, including all capital expenditures (or expenditures that could be treated as capital expenditures) and preliminary expenditures (such as architectural, engineering, environmental studies, surveying, soil testing,attorneys' fees and expenses,expenses related to obtaining Case Closures for each Existing Environmental Condition (as required under Section V.A. below) and similar costs that are incurred in connection with the construction of the Project) and all other direct and indirect costs of development of the Project. Developer's initial estimate of Project Costs is attached hereto as Exhibit C. N. Tax Increment. "Tax Increment" has the same meaning as defined in Section 66.1105(2)(i) of the Wisconsin Statutes. O. Tax Increment Law. "Tax Increment Law" means Section 66.1105 of the Wisconsin Statutes. II. PROPERTY ACQUISITION CONTINGENCY. The effectiveness of this Agreement is contingent upon the Developer acquiring the Property from the RDA on or before December 31, 2019. In the event that the Developer elects not to purchase the Property or is otherwise unable to timely satisfy this contingency on or before such date, this Agreement shall be null and void and the parties shall have no further rights or obligations hereunder. III. DEVELOPER'S OBLIGATIONS. 3 20721717.10 A. Project Construction. Developer shall commence construction of at least one (1) phase of the Project no later than June 30, 2020. Subject to the terms and conditions set forth in this Agreement, construction of a second phase shall commence no later than April 30, 2021. Subject to the terms and conditions set forth in this Agreement, construction of the third phase shall commence no later than November 1, 2021. Developer shall diligently pursue completion of construction of the Project in accordance with applicable City ordinances and City- approved plans for the Property so that, subject to the terms and conditions set forth in this Agreement, construction of all three (3) phases of the Project shall be substantially completed by December 31, 2023 (the "Completion Date"). With respect to the development of the Project under this Section III.A., Developer agrees that it shall expend Project Costs in an amount of not less than $30,000.000.00 ("Minimum Project Costs"). Developer's obligations to commence and complete construction under this Section M.A. are subject to (i) Developer's timely receipt of all approvals, licenses and permits necessary or appropriate in connection with Developer's development of the Project, and (ii) Developer's receipt of Case Closure or post-closure modification, as applicable, with respect to each parcel of Property in a reasonable period of time to facilitate the commencement and completion of construction on such parcel under the terms of this Section 11I.A. For purposes hereof, "commencement of construction" shall mean the start of site improvements such as site grading or clearing and fencing and "substantially complete" shall mean the issuance of a certificate of occupancy, including a temporary certificate of occupancy. B. Costs and Ex ep nses. The Developer shall be responsible for all costs related to the Project and any other work to be performed by the Developer under this Agreement, including all engineering, inspections, materials, labor, on-site management of Hazardous Substances (subject to Article V below), all costs of obtaining Case Closures with respect to those Existing Environmental Conditions which are open ERP sites (subject to Article V, below), all costs of obtaining any required post-closure modifications with respect to those Existing Environmental Conditions which are closed ERP sites(subject to Article V,below),and otherwise complying with all continuing obligations associated with those Existing Environmental Conditions for which Case Closures have been received. Furthermore, Developer shall be responsible for payment of all City fees including building permit fees, zoning and sign permit fees, electrical and plumbing fees. C. Submission and Verification of Project Cost Information. The Developer shall submit evidence of all Project Costs which it intends to serve as the basis for the City Contribution to the City promptly following the completion of each phase of the Project. Each submission shall be on the form attached hereto as Exhibit G and shall include evidence of payment of all invoices, together with copies of lien waivers from each contractor or other payee having lien rights. All such Project Costs shall be subject to verification by the City. D. Submission of Rental Information. During the term of this Agreement, Developer shall provide a report to the City on an annual basis, setting forth the amount of rent collected during the preceding calendar year, organized by rent range of the apartments,as well as a report setting forth the total number of units rented and vacant during each month of the preceding year, also organized by rent range. IV. CITY CONTRIBUTION AND OBLIGATIONS. 4 2072171 7.10 A. City Contribution. In each year beginning in 2021 and ending in 2047 (or, if earlier, when the total amount of the City Contribution has been reimbursed to Developer under this Agreement), in consideration of the Developer undertaking its obligations under this Agreement,the Available Tax Increment shall be applied to make payments under this Agreement to pay the Developer the City Contribution. The City Contribution constitutes eligible Project Costs within the meaning of Section 66.1105(2)of the Wisconsin Statutes. The first payment shall not be made until the first day of the third November after the date of this Agreement provided that there is Available Tax Increment. Such payments shall be made in accordance with the terms of this Agreement, as further described in this Section IV.A. and the City MRO. The City Contribution shall be paid by the City only out of Available Tax Increment, subject to the provisions of this Agreement and the City MRO. The City Contribution is a special and limited obligation of the City, and not a general obligation of the City. The City MRO shall be issued upon the issuance by the City of a certificate of occupancy for the first building or phase of the Project completed by Developer, in an amount equal to twenty five percent(25%) of Project Costs incurred in completing such building or phase of the Project as of such date. Upon the issuance by the City of each subsequent certificate of occupancy for a building or phase of the Project, the City MRO shall be amended to increase its amount by twenty five percent(25%) of additional Project Costs incurred in connection with each subsequent completed building or phase, such that on the Completion Date, the outstanding amount of the City MRO and the City Contribution represented thereby shall equal twenty five percent (25%) of total Project Costs, less any payment of Available Tax Increment paid to Developer prior to the Completion Date. The City Contribution shall not bear interest. Developer acknowledges that, subject to the provisions of this Agreement: (i) all payments of Available Tax Increment are subject to future annual appropriation of said amounts by the City Common Council to payment hereunder; (ii) only the Available Tax Increment generated by the Property (and all improvements and personal property thereon) shall be used to make payments to the Developer; and (iii) if, on November 1, 2047, the amount of Available Tax Increment to be paid under this Agreement proved insufficient to pay the entire City Contribution, the City shall have no obligation or liability therefor. With respect to clause (i), above, the City covenants and agrees as follows: (a) the City Manager or his designed representative shall include the payment of the entire Available Tax Increment for each year included during the Payment Term in the applicable budget request recommendation for the following year's budget; (b) if the City's annual budget does not in any year provide for appropriation of Available Tax Increment sufficient to make the payment due to Developer in that year, the City will use its diligent, good faith efforts to notify Developer of that fact at least thirty (30) days prior to the date the budget is presented to the City Common Council for final approval; and (c) Available Tax Increment shall not be used to pay any other project costs of the District until the City has applied to the payment due hereunder, in any year,the Available Tax Increment generated by the Property that this Agreement provides will be applied to payment due hereunder. Developer further acknowledges that, as a result of the special and limited nature of the City's obligation to pay the City Contribution, the Developer's receipt of the City Contribution also depends on factors including future mill rates,changes in the assessed value of the Property,failure of the Project to generate Tax Increment at the rate expected by the Developer, changes in the Tax Increment Law, and other failures beyond the City's or Developer's control. 5 20721717.10 The payment of the City Contribution shall be subject to the following conditions and limitations: 1. On each Payment Date during the Payment Term and subject to the provisions of this Agreement, the City shall pay a portion of the City Contribution equal to the amount of Available Tax Increment appropriated by the City Common Council for the payment due that Payment Term year. 2. The City shall take no action to terminate or dissolve the District prior to November 1, 2047, unless the City first pays the outstanding balance due under the City Contribution, subject to the provisions of this Agreement, including,but not limited to,the annual appropriation of the City Common Council of such outstanding balance due. Attached hereto as Exhibit E is the City's projection of revenues and expenditures for the District over its term, with the City Contribution labeled as "Municipal Revenue Obligation"thereon. Exhibit E is provided for illustrative purposes only, and Developer acknowledges that the amounts set forth thereon are estimates only. B. City Contribution Adjustment. The City Contribution amount is based upon Developer's demonstrated financial need, as shown on the proforma ten(10)year Internal Rate of Return ("IRR") submitted by the Developer to the City, a copy of which is attached hereto as Exhibit F. Developer and the City agree that to the extent that the Project's performance materially deviates from the proforma IRR, the City Contribution may be adjusted pursuant to this Section IV.B. On or before the thirtieth (30th) day following the tenth (10th) anniversary of the Completion Date (the "Test Date"), Developer shall provide the City with copies of internally prepared financial statements and a complete annual cash flow update based on actual income and expenses (in a format consistent with the example in Exhibit F) for the Project for the period from the Completion Date to the Test Date. Within ten(10)business days thereafter,Developer and the City shall, using information from the financial statements and cash flow update, and the methodology utilized to calculate the original Project proforma IRR (as set forth on Exhibit F), and applying the Approved Assumptions (as defined below) to supply any information that is not known as of the Test Date, calculate the actual IRR as of the Test Date. If the actual IRR calculated on the Test Date as proposed based upon the updated analysis exceeds fifteen percent (15%), the City shall reduce the City Contribution to the amount necessary to allow Developer to achieve a fifteen percent (15%) annual IRR over the Payment Term (the "Approved Contribution"). As used herein, the "Approved Assumptions" shall be the terminal capitalization rate, lease rates, and all other assumptions agreed upon by Developer and the City (but expressly excluding refinancing,sale or recapitalization amounts,as noted below)as of the date the proforma IRR is updated, and absent such agreement, as determined by an independent MAI appraiser with not less than ten (10) years' experience appraising commercial and multi-family properties in the Appleton-Oshkosh-Neenah metropolitan statistical area. All costs for the independent appraiser shall be shared equally by the City and the Developer. Any proceeds or distributions received by 6 20721717.10 the Developer from the refinancing, sale or recapitalization of the Project shall not be recognized on the date received, but rather, included as additional consideration received on the Test Date. C. City Contribution not to be Considered Indebtedness. In no circumstances shall the amount of the City Contribution due Developer hereunder be considered an indebtedness of the City, and the obligation of the City hereunder is limited to the Available Tax Increment which is appropriated by the City Common Council for payment of such amounts and only to the extent as provided in this Agreement. Amounts due hereunder shall not count against the City's constitutional debt limitation, and no taxes will be levied for its payment or pledged to its payment other than Tax Increment which has been appropriated for that purpose. D. City Cooperation; Approvals. City shall timely complete all necessary or required zoning, development and use reviews for the Project, pursuant to applicable City ordinances. City shall process,on a timely basis,each and every application submitted by,through or under Developer in connection with its development of the Project, including all applications with respect to necessary or appropriate licenses and permits in connection with Developer's development of the Project. Without limitation, if an application is deemed deficient, City shall cooperate with Developer to ensure proper completion thereof. Likewise,City shall use good faith efforts to diligently process all such matters, to assist Developer's efforts to timely complete the Project as set forth in this Agreement. E. Changes to Project Site Implementation Plan. As of the date of this Agreement, Developer contemplates that the Project will be a mixed-use project consisting of approximately 240 residential units and approximately 39,000 square feet of commercial space, together with parking lots,other infrastructure, and site improvements. Upon written request from Developer, City will cooperate with Developer with respect to modifications to the site implementation or general development plan and proposed structure, development, phasing or configuration of the remainder of the Project. The City will not unreasonably withhold its consent to requests from Developer with respect to such modifications, so long as the Project, as modified, retains the same basic character as a mixed-use development and the Developer does not, in any event, propose spending less than the Minimum Project Costs. V. ENVIRONMENTAL MATTERS. A. Existing Environmental Conditions Affecting the PropertX. If Developer elects to commence construction of any phase of the Project, Developer will use commercially reasonable efforts to obtain Case Closure(s) for the Existing Environmental Condition(s) on such phase which remains an open ERP site as of the Effective Date and any necessary post-closure modification with respect to any phase which is located on a closed ERP site, and shall undertake all development activities in full compliance with all continuing obligations with respect to such phase which currently exist or which may be imposed upon the Property as conditions of Case Closure(s). B. Provisions Applicable to Existing Environmental Conditions. Developer and the City acknowledge and agree that final Case Closure for each Existing Environmental Condition may be obtained for any phase of the Project through the use of institutional controls, including, without limitation, groundwater use restrictions and cap construction and maintenance 7 2072171 7.10 requirements. Following Case Closure with respect to any phase of the Project, all such institutional controls shall be the responsibility of the Developer with respect to such phase of the Project. If Developer commences construction on any phase of the Project and undertakes the obligation to obtain final Case Closure for such phase of the Project, Developer will be responsible for any and all claims in any way arising out of, connected with, or resulting from the Existing Environmental Conditions with respect to such applicable phase of the Project. Developer shall indemnify, defend, and hold harmless the City and its officers, employees, contractors, and agents, and their respective successors and assigns, from and against any such claims or damages relating to Existing Environmental Conditions for any phase of the Project upon which developer commences construction. VI. APPROVALS AND DEVELOPMENT STANDARDS. A. Approval of Public Bodies. The Developer shall obtain from the City and all other appropriate governmental bodies(and all other councils,boards,and parties having a right to control, permit, approve, or consent to the development and use of the Property) all approvals and consents necessary for the City to approve the development of the Property, and any other approvals necessary to utilize the Property for the Project. B. Acceptance of Agreement. The acceptance of this Agreement and granting of any and all approvals, licenses, and permits by the City shall not obligate the City to grant any additional approvals, including, but not limited to, variances, exceptions, or conditional use permits, or approve any building or use the City determines not to be in compliance with the applicable municipal codes and ordinances of the City. The City agrees to work in good faith, promptly, and diligently in connection with the issuance or grant of all such approvals, consents, permits, certificates, and any other documents as may be necessary or desirable in connection with the development,utilization,and operation of the Property and to act reasonably and expeditiously and in cooperation with the Developer in connection therewith; it being understood and agreed that this provision is not intended to limit the rights of the City as more particularly set forth above or in Article IX, below. C. Development Requirements. The Developer shall use the Property for the Project and in accordance with the provisions of this Agreement, and all other applicable federal, state, county, and City laws and regulations. D. Tax Exemption Forbearance. Developer acknowledges that the City is relying upon the Developer's real property taxes to generate the Available Tax Increment to fund the City Contribution. As a result, the Developer agrees that, neither the Developer nor any existing or future Affiliate or related entity of the Developer(collectively, "Developer Affiliates") shall use or permit the use of any of the Property in any manner which would render any of such Property exempt from property taxation, without the prior written consent of the City, which consent may be conditioned upon the obligation of the Developer, existing or future Affiliate, any related entity of the Developer or any successor owner to enter into an agreement to make a payment in lieu of taxes ("PILOT"), but may not be unreasonably withheld, so long as the PILOT agreement requires a payment to the City substantially equivalent to the real estate tax payment 8 20721717.10 which would be payable with respect to the portion of the Property which is exempt from taxation were such portion of the Property not tax-exempt. This provision shall continue to be applicable until the termination of the District. Any amount received by the City as a payment in lieu of taxes will be treated as additional Available Tax Increment, and subject to payment to Developer under the City MRO as provided herein. VII. WARRANTIES AND REPRESENTATIONS. A. The Developer and Merge hereby warrant, represent, and covenant to the City: 1. Merge is a duly organized and existing limited liability company in the State of Iowa, and authorized to transaction business in the State of Wisconsin. 2. The Developer is a duly organized and existing limited liability company in the State of Delaware, and authorized to transact business in the State of Wisconsin. 3. The execution,delivery,and performance of this Agreement and the consummation of the transactions contemplated hereby have been duly authorized and approved by Merge and by the Developer, and no other or further acts or proceedings of Merge or the Developer or their respective member(s) or manager(s)are necessary to authorize and approve the execution, delivery, and performance of this Agreement, and the matters contemplated hereby. This Agreement, the exhibits, documents, and instruments associated herewith and made a part hereof, have, if applicable, been duly executed and delivered by Merge and the Developer and constitute the legal, valid, and binding agreements and obligations of Merge and the Developer, enforceable against Merge and the Developer in accordance with their respective terms, except as the enforceability thereof may be limited by applicable bankruptcy, insolvency,reorganization, or other similar laws affecting the enforcement of creditors'rights generally,and by general equitable principles. 4. There are no lawsuits filed or, to the knowledge of Merge or the Developer, pending or threatened against Merge or the Developer that may in any material way jeopardize the ability of Merge or the Developer to perform their respective obligations hereunder. 5. The Developer has sufficient funds through equity and debt financing sources to construct, operate, maintain, and fulfill the Project. 6. The Developer shall provide, prior to execution of this Agreement, a (i) a certificate of good standing/current status issued by the appropriate government agency of the state of the Developer's organization, (ii) a certificate of authority to transact business in the State of Wisconsin, if Developer is organized in a state other than Wisconsin, and(iii) a certificate of incumbency and resolutions of the Developer stating who is authorized to sign on behalf of Developer and that the Developer is duly authorized to enter into this Agreement and undertake all of the obligations under this Agreement together with all other agreements, documents, and contracts required to be executed in connection with the transactions arising out of this Agreement. 9 20721717.10 7. Merge shall remain as the manager of Developer through the Completion Date, and thereafter, any removal of Merge as manager of Developer shall be treated as an assignment under Section X.D.,below. B. The City hereby warrants and represents to Merge and the Developer that: 1. Subject to the approval of City Common Council, the execution, delivery, and performance of this Agreement and the consummation of the transactions contemplated hereby have been duly authorized and approved by the City, and no other or further acts or proceedings of the City or its officials are necessary to authorize and approve the execution, delivery, and, subject to annual appropriation by the City Common Council, performance of this Agreement, and the matters contemplated hereby. This Agreement, the exhibits, documents, and instruments associated herewith and made a part hereof, have, if applicable, been duly executed and delivered by the City and constitute the legal, valid, and binding agreement and obligation of the City, enforceable against the City in accordance with their respective terms, except as the enforceability thereof may be limited by applicable law and as is otherwise subject to annual appropriation by the City Common Council. 2. No special assessments or other charges of any kind have been levied against the Property with respect to the Project Costs. VIII. CONDITIONS TO/LIMITATIONS ON THE OBLIGATIONS. Notwithstanding anything to the contrary set forth in this Agreement,the following are conditions to and limitations on each and all of the obligations of the City, Merge, and the Developer under this Agreement, and the City, Merge, and the Developer shall not be obligated to expend any amounts under this Agreement and may suspend or terminate this Agreement or the performance of any and all of its obligations under this Agreement, without recourse against the City, Merge, or the Developer, if: A. The Wisconsin Department of Revenue fails to certify all or any portion of the creation of the District or the Project Plan ("Non-Certification"); provided, however, the City shall first make all reasonable efforts in good faith to cure such Non-Certification; or B. The District is involuntarily terminated or dissolved ("Involuntary Termination"); provided, however, the City shall first make all reasonable efforts in good faith to cure such Involuntary Termination. IX. DEVELOPER: EVENT OF DEFAULT. A. Event of Default. An"Event of Default" is any of the following: 1. Failure to Construct the Project. Subject to the terms of this Agreement, the Developer fails to construct the Project to the extent required under Article III, above; or 2. Taxes. Any real or personal property tax or any special assessment levied or imposed by the State, County, or City against all or any portion of the Property is not 10 20721717.10 paid prior to becoming delinquent; provided that the Developer shall have the right to contest the same in accordance with applicable law; or 3. Tax Exem tp ion. All or any portion of the Property becomes tax exempt without a PILOT agreement; or 4. Breach of Agreement. Merge or the Developer breaches any provision of this Agreement or their respective obligations under this Agreement; provided, however, that written notice of the breach has been given to Merge and the Developer and Merge and the Developer have failed to cure such breach within sixty (60) days or such longer period as is reasonably required under the circumstances and Merge and the Developer has begun to cure such breach in good faith and is diligently continuing to cure such breach; or 5. Insolvency. Either Merge or the Developer shall: (i) become insolvent or generally not pay, or be unable to pay, or admit in writing its inability to pay,its debts as they mature; (ii)make a general assignment for the benefit of creditors or to an agent authorized to liquidate any substantial amount of its assets; or (iii) become the subject of an order for relief within the meaning of the United States Bankruptcy Code, or file a petition in bankruptcy, for reorganization or to effect a plan or other arrangement with creditors; or (iv) have a petition or application filed against it in bankruptcy or any similar proceeding, and such petition, application, or proceeding shall remain undismissed for a period of ninety(90) days or more, or the Developer shall file an answer to such petition or application, admitting the material allegations thereof, or (v)apply to a court for the appointment of a receiver or custodian for any of its assets or properties, with our without consent, and such receiver shall not be discharged within ninety (90) days after its appointment; or(vi) adopt a plan for the complete liquidation of its assets. B. City Options upon Event of Default. Whenever an Event of Default occurs under Section IX.A, the City may take one or more of the following actions, in the City's sole and absolute discretion: 1. Suspend or terminate the performance of any and all of its undertakings and obligations under this Agreement, including, but not limited to, making any further payments under this Agreement during the pendency of the Event of Default. 2. Take any action, including legal or administrative action, at law or in equity, which may appear necessary or desirable to the City to enforce performance and observance of any obligation, agreement, or covenant of Merge or the Developer under this Agreement or to seek remedy for its breach. Such rights and remedies shall not be exclusive of any other remedy or remedies, and such rights and remedies shall be cumulative and shall be in addition to every other right and remedy given under this Agreement or now or hereafter existing at law or in equity or by statute. Notwithstanding the foregoing, if an Event of Default under Section IX.A.1 occurs, the City's exclusive remedies shall be as set forth in Section IX.B.1 above. C. Delay in Exercise of Rights Not Waiver. No delay or omission to exercise any right or power accruing to the City,on the one hand, or Merge and the Developer, on the other hand,upon any default by the other party shall impair any such right or power or shall be construed 11 20721717.10 to be a waiver thereof, but any such right and power may be exercised from time to time and as often as may be deemed expedient as long as the default is continuing. D. Written Waiver Required. In the event this Agreement is breached by either party and such breach is expressly waived in writing by the other party,such waiver shall be limited to the particular breach so waived and shall not be deemed to waive any other concurrent,previous, or subsequent breach hereunder. A party's acquiescence in not enforcing any portion of this Agreement shall not provide a basis for the application of estoppel or other like defense or otherwise constitute waiver. Any waiver of any provision of this Agreement by the City must be express and in writing. E. Compensation for Costs of Breach. Whenever there is an Event of Default by the Developer hereunder, and the City employs attorneys or incurs other expenses for the collection of payment due or to become due for the enforcement or performance or observance of any obligation or agreement on the part of the Developer contained in this Agreement, the Developer shall,on demand thereof,pay to the City the reasonable fees of such attorneys and such other reasonable expenses incurred by the City. X. MISCELLANEOUS PROVISIONS. A. Incorporation of Attachments. All exhibits and other documents attached hereto or referred to herein are hereby incorporated in and shall become a part of this Agreement. B. Term. Unless terminated under Article IX, above, the term of this Agreement shall begin as of the Effective Date and shall continue until December 31,2047,unless terminated earlier in accordance with the termination by the City of the District in accordance with the Tax Increment Law. C. Review and Inspections. The City will act diligently to review all necessary approvals,licenses, and permits and to undertake any inspections duly requested by the Developer. D. Restriction on Assignment of Agreement. 1. General Restriction. Except as set forth in Sections X.D.2. and X.D.3., below, Developer may not assign or transfer its rights and obligations under this Agreement without the prior written consent of the City(which such consent,following substantial completion of the Project, shall not be unreasonably withheld, conditioned or delayed). For purposes hereof,the removal of Merge as the manager of Developer shall be an assignment subject to this Section X.D.1. Upon an assignment or transfer of the Developer's rights and obligations under this Agreement in violation of this Section X.D.L, this Agreement shall terminate at the option of the City and be of no further force and effect. 2. Permitted Assignments. Following substantial completion of the Project, Developer may assign all of its rights and obligations to an Affiliate, without the prior written consent of the City, so long as the proposed Affiliate assignee agrees in writing to assume all of the Developer's rights and obligations under this Agreement, the Developer conveys the Property to the Affiliate assignee, the Developer provides the City with timely written notice and 12 20721717.10 a copy of such fully executed assignment and assumption agreement, and Merge remains the manager of the Affiliate assignee. 3. Collateral Assignment of Development Agreement. Developer may assign its rights and obligations under this Agreement to a lender or lenders, solely for purposes of providing collateral security for a loan issued to Developer for the purposes of the construction and development of the Project. Any such assignment shall be contingent upon, or become effective only following, an event of default Developer under the terms of the loan. So long as Developer has notified the City of the identity and contact information for its lender, the City will use reasonable efforts to notify Developer's lender of any Event of Default by Developer hereunder. Any such assignment shall be of the right to receive payments on the City Contribution only, and no such assignment shall relieve Developer of any of its obligations to the City hereunder. 4. Transfers of Equity Interests. Nothing herein shall prevent, and the City's consent shall not be required for,the transfer of equity interests in Developer or in any direct or indirect owner thereof, any portion thereof among family members, or to trusts for the benefit of family members for estate planning purposes. E. Force Majeure. A party shall be excused from its obligations under this Agreement if and to the extent and during such time as the party is unable to perform its obligations or is delayed in doing so due to events or conditions outside of the party's reasonable control (each a"Force Maj cure Event")including,without limitation in any way,acts of God,war,fire, or other casualty, riot, civil unrest, extreme weather conditions, terrorism, strikes, and/or labor disputes. Upon the occurrence of a Force Majeure Event,the party incurring such Force Majeure Event will promptly give notice to the other party, and thereafter the parties shall meet and confer in good faith in order to identify a cure of the condition affecting its performance as expeditiously as possible. F. District Information. As soon as practicable,but no later than December 15 of each calendar year, the City shall provide to the Developer the information pertaining to the Available Tax Increment for the calendar year of the request; provided, however, the City is only required to submit information in its possession and is not required to reply to any request prior to December 15 of any calendar year. G. Time of the Essence. Time is deemed to be of the essence with regard to all dates and time periods set forth herein and incorporated herein. H. Headings. Descriptive headings are for convenience only and shall not control or affect the meaning or construction of any provision of this Agreement. I. Delivery of Notices. Any notice required hereunder shall be given in writing, signed by the parry giving notice, personally delivered, mailed by certified or registered mail,return receipt requested, sent by overnight delivery service,or faxed to the parties' respective addresses as follows, provided any notice given by facsimile is also given by one of the other methods: 13 2072171 7.10 To the City: City of Oshkosh City Attorney's Office 215 Church Avenue Post Office Box 1130 Oshkosh, WI 54903-1130 Attn: City Attorney With a cop.�to: Godfrey& Kahn, S.C. 100 W. Lawrence Street Appleton, WI 54911 Attn: Michael J. Lokensgard To Developer: c/o Merge, LLC 604 Clay Street Cedar Falls, IA 50613 Attn: Brent Dahlstrom, Manager With a copy to: Snell & Wilmer, L.L.P. One Arizona Center Phoenix, AZ 85004 Attn: Byron Sarhangian and Merge, LLC Attn: Joy Hannemann c/o Spaces 811 E. Washington, Suite 500 Madison, WI 53703 and shall be deemed given upon personal delivery, the first business day after certification or registration, the first business day after deposit with the overnight delivery service, and upon acknowledgement of receipt by facsimile or electronic mail (provided notice is promptly sent by one of the other methods). J. Entire Agreement. This Agreement and all other documents and agreements expressly referred to herein, contain the entire agreement between the Developer and the City with respect to the matters set forth herein. This Agreement may be modified only in writing signed by all parties. K. Law Applicable. This Agreement shall be construed in accordance with the internal laws of the State of Wisconsin. L. Originals and Counterparts. This Agreement may be executed in any number of counterparts, each of which shall be deemed to be an original. 14 20721717.10 M. Amendments to Agreement. This Agreement shall not be amended orally but only by the written agreement of the parties signed by the appropriate representatives of each parry and with the actual authority of each party. N. Limitation on Liability. The parties acknowledge and agree that in carrying out any of the provisions of this Agreement or in exercising any power or authority granted to them thereby, there shall be no personal liability of the either parties' officers, members, agents, employees, or representatives, it being understood and agreed that in such matters they act as agents and representatives of the applicable party. O. No Partnership. This Agreement specifically does not create any partnership or joint venture between the parties, or render any party liable for any debts or obligations of the other party. P. Recording of Agreement. The parties hereto agree that at the City's option a memorandum of this Agreement may be recorded on the record title to the Property. The Developer shall upon request of the City execute and deliver any such memorandum or other document in connection with such recording. Q. Developer's Obligations Run with the Land. The Developer's obligations under this Agreement and all consents, obligations, waivers, restrictions, and other requirements of the Developer as set forth in this Agreement, shall be deemed to be covenants running with the land and shall be binding upon the Property and the successors, assigns, and other transferees of the Developer. The rights and benefits conferred upon the Developer shall not be covenants running with the land and shall not inure to the successors, assigns, or other transferees of the Developer, except as set forth in Section X.D, above. R. Severance. If any portion of this Agreement is deemed invalid or unenforceable by a court of competent jurisdiction, then the remainder of this Agreement shall remain in full force and effect and enforceable to the fullest extent permitted by law. S. Third Parties. This Agreement is made for the exclusive benefit of the parties hereto,and their permitted assignees (as set forth in Section X.D.),and is not for the benefit of any other persons, as third-party beneficiaries or otherwise, and this Agreement shall not be deemed to have conferred any rights, expressed or implied, upon any other party, except as set forth in Section X.D. T. Neutral Construction. This Agreement is the result of a negotiated agreement by the parties and prior to the execution of this Agreement each party had sufficient opportunity to have review of the document by legal counsel. Nothing in this Agreement shall be construed more strictly for or against either party because that party's attorney drafted this Agreement or any portion thereof or attachment hereto. [Signatures Begin On Next Page] 15 20721717.10 IN WITNESS WHEREOF, the parties have caused this Agreement to be signed as of the date stated in the first paragraph of this Agreement. MERGE, LLC By: Brent Dahlstrom, Manager STATE OF } } SS COUNTY OF } Personally came before me this day of 2019, the above-named Brent Dahlstrom, to me known to be the Manager of Merge, LLC and the person who executed the foregoing instrument on behalf of the limited liability company. Notary Public, State of My Commission: 16 20721717.10 MARION ROAD REDEVELOPMENT LLC, a Delaware limited liability company By: Name: Title: STATE OF } ISS COUNTY OF } Personally came before me this day of 2019, the above-named , to me known to be the , of Marion Road Redevelopment, LLC, and the person who executed the foregoing instrument on behalf of the limited liability company. Notary Public, State of My Commission: 17 2072171 7.10 CITY OF OSHKOSH,WISCONSIN By: Mark A. Rohloff, City Manager By: Pamela R. Ubrig, City Clerk Approved as to form: By: Lynn A. Lorenson, City Attorney STATE OF WISCONSIN } ISS COUNTY OF WINNEBAGO } Personally came before me this day of , 2019,the above named Mark A. Rohloff and Pamela R. Ubrig, to me known to be the City Manager and City Clerk, respectively, of the City of Oshkosh, Wisconsin, and the persons who executed the foregoing instrument. Notary Public, State of Wisconsin My Commission: 18 20721717.10 REDEVELOPMENT AUTHORITY OF THE CITY OF OSHKOSH,WISCONSIN By: Chair By: Executive Director STATE OF WISCONSIN } ISS COUNTY OF WINNEBAGO } Personally came before me this day of ,2019,the above named and , to me known to be the Chair and Executive Director, respectively, of the Redevelopment Authority of the City of Oshkosh, Wisconsin, and the persons who executed the foregoing instrument. Notary Public, State of Wisconsin My Commission: 19 20721717.10 EXHIBIT A Depiction of Property 20721717.10 EXHIBIT B Legal Description of Property Parcel H: Lot 2,Certified Survey Map No. 6553,recorded in the Winnebago County Register of Deeds as Document No. 1577796, City of Oshkosh, Winnebago County, Wisconsin. Parcel 1: Lot 2, Certified Survey Map No. 7150,recorded in the Winnebago County Register of Deeds as Document No. 1724920, City of Oshkosh, Winnebago County, Wisconsin. Parcel J: Lot 3,Certified Survey Map No. 7068,recorded in the Winnebago County Register of Deeds as Document No. 1709684, City of Oshkosh, Winnebago County, Wisconsin. 20721717.10 EXHIBIT C Estimate of Property Project Costs 20721717.10 Exhibit C VIII EHLERS owl City of Oshkosh y ulr III':)evd1gpiij1rneiij3t IllMaillliain IIIk Mixed Use 240 Uinl ll';a',,r N 38,373 sf Coimrnercliiaall Marion&Jackson Rd,Oshkosh,Wisconsin TID#36 s Developer Financing-Series A 25,500,000 63.46 Developer Financing-Series B 0.00 DEVELOPER EQUITY-Land 1,000,000 2.49 DEVELOPER EQUITY-Cash 13,681,200 34.05 Subtotal 40,181,200 100.00 Grants 0.00 Grants 0.00 Deferred Developer Fee 0.00 Fee Waiver 0.00 Other 0.00 Subtotal 0 0.00 TOTAL SOURCES 40,181,200 100.00 Land 1 0.00% d0 I Demo/Asbestos Abatement 0.00% 0 Assessments 100,000 0.25% 417 Relocation 0.00% 0 !'µCl IIos,ingµCosttsu'� 25,000 0.0'w61,% 104 i�l��M�iT��IY�Ymlo�u�u'�IIIIIIPoi��°Ilfml �l��'I�fiSdu mImfiIl1ilul�llllllli�l�ll�flil�illtui�6 MmJl, Building/Land Improvements 30,097,252 74.90% 125,405 Tenant Improvements 0.00% 0 Permits 1,364 0.00% 6 SAC/WAC/Met C SAC/UAC 0.00% 0 Park Dedication 0.00% 0 General Requirements 2,046,504 5.09% 8,527 Contractors Fee 937,981 2.33% 3,908 Builder's Risk 1,023 0.00% 4 Contingency 3% 1,023,252 3.09% 4,264 SOFT COSTS Architectural,Engineering&Professional Fees 1,921,600 4.78% 8,007 Site 0.00% 0 Soils 0.00% 0 Environmental 0.00% 0 Survey 0.00% 0 FF&E 0.00% 0 Legal-Development 0.00% 0 Soft IIlCopsytw Contingency 1�u01,02p2 5..,w26% 421 � i mem mmmw w wmw.Vw mu mu miiYud iu.' Construction Period Interest 1,275,000 3.17% 5,313 Issuance Fee 125,000 0.31% 521 Underwriter 5,000 0.01% 21 Bridge Loan 0.00% 0 Title Insurance 10,000 0.02% 42 Lender Legal 20,000 0.05% 83 Mortgage Registration Tax 0.00% 0 Debt Service Reserve 800,000 1.99% 3,333 Financing Fee 250,000 0.(32% 1,042 Title/Recording/Mortgage Registration Tax 0.00%EIR 0 ® ®®® •• ee Developer Fee 1,441,200 3.59% 6,005 • i •of , Inputted Expenses 0.00% 0 Working Cap 0.00% 0 Management Start up 0.00% 0 TOTAL USES 40,181,200 167,422 (0) OSHKOSH TIF POLICY Developer must have minimum 15%equity of total project costs pass PAYGO structures can provide UP TO 90%of annual increment pass Preference given to projects with payback periods of 10 years or less fail Total TIF assistance should not exceed 25%of total project costs pass Project should generate sufficient increment to cover the requested TIF assistance pass IRR should not exceed 20% pass City will retain a maximum of 10%of the tax increment for additional TO costs pass Projects receiving assistance will be subject to a'look back"provision tbd EXHIBIT D UNITED STATES OF AMERICA STATE OF WISCONSIN COUNTY OF WINNEBAGO CITY OF OSHKOSH TAXABLE TAX INCREMENT PROJECT MUNICIPAL REVENUE OBLIGATION Number Date of Original Issuance Principal Amount FOR VALUE RECEIVED, the City of Oshkosh, Winnebago County, Wisconsin (the "City"), promises to pay to MARION ROAD REDEVELOPMENT, LLC (the "Developer"), or registered assigns,but only in the manner,at the times,from the source of revenue and to the extent hereinafter provided,the Principal Amount from time to time outstanding hereunder, on the dates hereinafter provided, subject to the terms and conditions of this Municipal Revenue Obligation ("MRO"). This MRO is issued pursuant to the terms of a Tax Incremental District No. 36 Development Agreement dated as of , 2019 among the City, the Redevelopment Authority of the City of Oshkosh, Wisconsin, Merge, LLC, and the Developer ("Development Agreement"). Capitalized terms used herein without definitions have the meanings ascribed to them in the Development Agreement. The Principal Amount shall initially be as set forth above, which initial Principal Amount represents twenty five percent (25%) of Project Costs incurred by Developer in connection with the completion of, and issuance of a certificate of occupancy for,the initial phase(s)of the Project. As certificates of occupancy are issued for subsequent phase(s) of the Project, the Principal Amount shall be increased by an amount equal to twenty five percent (25%) of the Project Costs incurred by Developer in connection with the completion of such subsequent phase(s), such that the Principal Amount shall, as of the Completion Date, equal twenty five percent (25%) of the total Project Costs incurred by Developer. Schedule I sets forth the date and amount of each adjustment to the Principal Amount. This MRO shall be payable in installments on [November 1, 20211 and each November 1 thereafter (the "Payment Dates") during the Payment Term in an amount equal to the Available Tax Increment for the prior year provided that such payments are due under the Development Agreement. Payments on this MRO shall be made only to the extent that the City has received Available Tax Increment. This MRO has been issued to finance projects within the City's Tax Incremental District No. 36 ("District") and is payable only from the income and revenues herein described, which income and revenues have been set aside as a special fund for that purpose and identified as the "Special Redemption Fund" provided for under the Resolution adopted on , 2019 by 20721717.10 the Common Council of the City (the "Resolution"). This MRO is issued pursuant to the Resolution and pursuant to the terms and conditions of the Development Agreement. This MRO does not constitute an indebtedness of the City within the meaning of any constitutional or statutory limitation or provision. This MRO shall be payable solely from Available Tax Increment generated by the Project located within the District and appropriated by the Common Council to the payment of this MRO (the "Revenues"). Reference is hereby made to the Resolution and the Development Agreement for a more complete statement of the revenues from which and conditions and limitations under which this MRO is payable and the general covenants and provisions pursuant to which this MRO has been issued. The Resolution and Development Agreement are incorporated herein by this reference. The City shall have no obligation to pay any amount of this MRO which remains unpaid after the final Payment Date of[November 1,20471. The City makes no representation or covenant, express or implied, that the Available Tax Increment or other Revenues will be sufficient to pay, in whole or in part, the amounts which are or may become due and payable hereunder. The City's payment obligations hereunder are subject to appropriation, by the Common Council, of Available Tax Increment to make payments due on this MRO. When the amount of Revenues have been appropriated and applied to payment of this MRO,the MRO shall be deemed to be paid in full and discharged, and the City shall have no further obligation with respect hereto. Further, as provided in Section IX.B.I of the Development Agreement, the City shall have no obligation to make payments on this MRO in the event of certain defaults under the Development Agreement. This MRO is a special, limited revenue obligation and not a general obligation of the City and is payable by the City only from the sources and subject to the qualifications stated, incorporated or referenced herein. This MRO is not a general obligation of the City, and neither the full faith and credit nor the taxing powers of the City are pledged to the payment of the principal of this MRO. Further, no property or other asset of the City, except the above-referenced Revenues, is or shall be a source of payment of the City's obligations hereunder. Subject to the foregoing, the City may, at its option,prepay this MRO at any time. This MRO is issued by the City pursuant to, and in full conformity with, the Constitution and laws of the State of Wisconsin. This MRO may be transferred or assigned, with the consent of the City, which consent shall not be unreasonably withheld. Interests in this MRO may not be split,divided or apportioned. In order to transfer or assign the MRO, the transferee or assignee shall surrender the same to the City either in exchange for a new, fully-registered municipal revenue obligation or for transfer of this MRO on the registration records for the MRO maintained by the City. Each permitted transferee or assignee shall take this MRO subject to the foregoing conditions and subject to all provisions stated or referenced herein. 20721717.10 It is hereby certified and recited that all conditions,things and acts required by law to exist or to be done prior to and in connection with the issuance of this MRO have been done, have existed and have been performed in due form and time. IN WITNESS WHEREOF,the City Council of the City of Oshkosh has caused this MRO to be signed on behalf of the City by its duly qualified and acting City Manager and City Clerk, and its corporate seal to be impressed hereon, all as of the date of original issue specified above. CITY OF OSHKOSH, WISCONSIN By: Name: Title: Attest: Name: Title: 2072171 7.10 Schedulel. Principal Amount Project Completed Completion Date/Date of Amount Issuance Phase 1 $ Phase 2 $ Phase 3 $ 20721717.10 REGISTRATION PROVISIONS This MRO shall be registered in registration records kept by the City Clerk of the City of Oshkosh, Winnebago County, Wisconsin, such registration to be noted in the registration blank below and upon said registration records, and this MRO may thereafter be transferred only upon representation of this MRO together with a written instrument of transfer approved by the City and duly executed by the Registered Owner or his attorney, such transfer to be made on such records and endorsed hereon. Date of Registration Name of Registered Owner Signature of City Clerk 20721717.10 EXHIBIT E Projected District Revenue and Expenses 20721717.10 O 0� U) CD CD N m V m (o r- m m 0 N m T LO w I'. w m CD : N m 't m Wr- 0 NNONNNNNNNNMMMMMMM m m m 'T V 't 'T 'T 'T 'T C,4 CD CD CD 0 0 0 0 CD 0 0 0 OCD 0 CD 0 0 m CD 0 CD CD CD m CD CD CD N N N N N N N N N N N N N N N N N N N N N N N CN N CN N N 0 cz C:) 0 C:) 0 0 0 0 C:) 0 0 0 0 C:) 0 C:) 0 0 CD 0 CD 0 0 0 0 C:) 0 C:) 4.... CO 00000000000000000 0 CD 0 CD 0 0 0 0 CD 0 0 0 0 CD 0 CD 0 0 6 C5 6 C� - - - - - - - - - - - - - - E, CD E, m �D 0 Lo Ln 0 Lr) 0 0 Lo Lr) 0 C14 0) LO 0 C,4 m .0 oz� \L oz� w! 0 L) !2 CD C3 Cl) 00 0 In M LO r LO 0 M N Cl) m "t M CO M V) CO M m CD CD 'T r- �t m 00 't N co .0 10) I'm C:) m 0 m 0 r- 00 N 00 V) - m CD Cl C� G� "1 11: ll:� C� r! V� oz� - - - CO =� C,� LQ Lo' Lo (D O o co r- oo N N N m r- m o r4 N r- co oo M r-- Nr-- v) LnN m co 00 LO N m co T r.- N (D m 0 Vm E N co co 't CO r- 00 00 m Or,�: =� C,� C! CO C� w x M M I;t U,) M CO W cg O CD m N r- m 't m r w V m m m N N m CO m r MCDMOMNMC) CD C, -;t Lo w co 0 co W m N m m CD Cl) LO M 00 C4 .0 M T m g m o � CD G� r, G� If! Lr� W1 G� C C,� cv! Vl 177 N� C"L r-� 11:1 `1� c'! CD MP r rT M M 0 m m co 0 N 0 0 C) ;�: C) LLV) -;t lzj- �t �t CO P- m 8 co rl- l- rl- l- rl- r-- I- r-- pl- N n O V V V V V V V VV w Co w (D (D co co co co Li cn 0 CD C:) N cc o C, m CD co m w CD CD N co m N m m �t CD m 0 g N m r- t CO C) N 0 0 m O m N m co 't N r- wm m r- n w V CD co m CD S =� C - - - - - =� VWt-�- Ln 17t M_ cl� cl� m C"! V Lri rl� oc� C C\L Ili Vi Vi -L- CD LO Ln LO Ln N 00 M M N M N N M CD CD N rl- ti rl- r-- M W M W M M C: CO m m m m m m m lO In LO LO LO LO lO m CO C� Q7 C) C:) C) C:) N CD CD �; n M M M M r-- M T C) 00 CD �t N co r�,- 't CO 0S 'o A L) w CD CD CD CD C,4 V) r-. m (D m N Lo co r- m 00 't C)= co Lo C:j ::� N VI Ln rl,: CC C� � N co `3: LQ N� 00 CD_ N V Lr� rl,, OC� C:j C'� co _ N- C:) V) m V) Ln LO m Ln LO Ln LO (D (D CO (D (D (D (D r-- rl. r.- PI- r- pl- rl- co co 00 m In A CO N 0 LL aD 0000 m C) 0 m m LO LO Ln LO 0 LO 0 CD 0 00000000 C) O CD LB CD m rl- In X) r- N PI- PI- N X) N m Lo LO a. C) r— LIZ C\L n r-� C\l cc� lz� n r cc� lc� C\l (fl� ti C\L LL] C) r- m m N w m m �o co m LO CD E m r- PI- rl- r- rl- r- PI- rl- PI- rl- r- rl- r- rl- N N 0 a- 'o Ln Lo Ln Ln Lo Ln Lo Ln m Lo Ln Lo Ln Lo V, 'D EN 1111111L2 0 CD 0 0 0 Ln CD 0 m m U,) Lo Ln Lo 0 m 0 CD 0 CD 0 0 0 0 CD 0 CD C:) w CL 0 C) m CD m m m r- NI- N I- N U') N LO LO Lo a) 2 — � = 0 Cr- � C� � LfN r- C" oz � ! � lcCl oc� Iq cl� Iq r- ClC, � ! X a) Ln LO M P- CO 00 N CO 00 CD M P- VM Co LO C) CD M 00 CO Lo CO CD M CO V r N wM N N N N N N N LQ 0 D Cl) N .2 w 0 CL Q COD N 0 C:, 0 C:. . . . . . . C:) 0 C:) C:, C, . 0 C:, 0 C:, CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD CD C) C: ,I cn Ln LO Ln LO Ln Ln LO Ln LO m V) V) Ln V) Ln LO Ln LO Ln LO Ln LO Ln LO LO Ln LO o w N 0 CD 0 0 0 0 CD 0 0 0 0 CD 0 CD 0 CD CD CD C:) OOOOC) OOOOC) OC) OO 0 C) C) CL cu a al C� a C� a 0C� al (=� C� a! a cl C� Z: 0 00 Ln C:, C:) U,) Lo Lo !,12 Ln LO 0 m 0 �D C) "t M M 0 N LO r- M M LO M 0 M C:) N N m n m n m n LO m Co co 0 N > ID 0 CD co C) co LO m U,) LO U,) V) V) V) V) V) V) V) V) V) LO V) Lo Ln Lo Ln m LO m U.) m LO r- rl- rl- ti r- ti r- rl- rl- rl- r.- r- r- r- 1- 0 cn C, CO co co I- CD ID ID 10 CO Iq (q (R (,:� (q cc� Iq (P X� cc� (q CO X�CO CO cl:i - I cq Oi Oa L6 L6 (C� C\i C\� C4 N N N N N N N N N N N N N N N N N N N N N ;�: w LC m m MMMMMMMLO m V CO M CO CO M CO (D M UD CO CO (D CO M CO CO CO M CO UD M UD CO CO W c7i I'D w 2 N Nil LO M Lr) LO m U,) �t r- I- rl- r- r- r- I- rl- I- rl- r- r- r- rl- r- r- I- r- N P- I- N a) .0 CD C� rl--� Ci lc� lc� ljz� lc� lc� ll:� lc� ll:i lc� lizi Ici lc� ll:� lc� Ici lizi lc� (C� xi 1� lc� Ici lc� C! ALL w CD w (o CO w CO w (o (D (o CO w CD w CO (D Co w (o (D co co CO co C� 'LIJ 0- . . . Ln Ln Ln Ln Ln Ln Ln Ln Ln Ln Ln Ln Ln . Ln Ln Ln Ln Ln (n Ln Ln Ln Lr) 0 L) LL 0 E Cl) (D CD m -;t m co r- w m CD m ;t m co r-- w m CD M IV Lo CO r- a 70 �z U) Li �! a) CL N N N N N N N N N N m mmmmmmmmlct -�T "t nt T nt T CD 0 CD 0 0 0 0 CD 0 0 0 0 CD 0 CD 0 0 0 CD 0 CD 0 0 0 0 CD 0 CD N N N N C14 NL) a) 0 Z m LL EXHIBIT F Developer's Pro Forma IRR Calculation [may be omitted from recorded document] 2072171 7.10 V L'] MN, —m I IIIIII - - R W mc A M O V N V N tD N N V o ci r m m A m M N N IIID of V I� N T O �O t`m � O m m NN - - M I: m m N 6l � o Oi� - N M N N W M R N (D N N N 4O'l V N oD t"1 It A A �n�in c m<a M N cn V m ^ IIIII CD W V O O W O N T O N O c M V n 4'i f0 Ifi O Ifi CJ f� mp M L 47 V M NO cH N W LLM O M M Y'J Nc4 m UfJ 4 CJ O qT:COJ] NO aOM ACO �rO N N N 47 O O V C A a O V b �� N III ..•' m O f0 N N VJ O O A N� N m N N Of M M m O t0 UJ O m IIII III m V •7 a �.a O Hb O N of N M A N N�U°M m� r IiW III bCI#A N N N N M V (° b N •�N N IfO)N 4'] CO'l III W o)m R T c m 4b')N In M O to 4') O N V A A N 4'l A A A O N N O m q�...M °I m N- T T M m N V T C tD M M m • �N N N N m V N � M M� �MO M 6J NN M m O m V N by -7 V p T m O N O V N M M N (O A c N - O M O N V M N M M M m „ �b Y} O(D W fib+]`00�V U°� f�O W m A T 4') Mi 47 V M O V V V UD M f�r VIli UOf]O M O N N M h T m m ri V � 7 � N SII IIIIII c r c c M - -.6 Lp r V N T M �= r m N O m M N N N M N M A O O p'A N N r M N W 47 f0 f��N V N 47 f�M O IVI p � M N M NN� M V I!) G N LJ N N D N LL"1 M NO�m IIIIII b M rn m N c'! m m(p O c N m M w j M .,nni o ov vi aiovui l� do ti - M - IIS M v b a�, r.a v o pIIII a rr V N V O I� N(SJ ICJ O a O O IIII IIII Om IJ M b N r M�N M q!� , O N a N N O O V O N N T"�o a o N V 0 0(D N V 't 111, a U., 47 �M m o64 N r ro6 -O m A A p..ifl M b NLfi ifO] M V N 67(D c c 46 M uN N - 4 c b M O A M m(IIII - c � O I� M N N N O] N r A N b N Noci M V v V r r m _ - r m c A m M!� -O - N M N m c� O�M b G c y •�A d 0...\ r A (D 4 M - �N "i IIII r {y N N OJ N N O V N N V N V m 4 4 V c c c V V' CJ N � �W V V V NW c r 61 I�N!� Il N r A f0 I� N T f�V ryy O A A UO N M (°b O<O N N(D M N „yiy ,p, r •+T n O m N p I, 0 0 0 0 N(O CJ m M N OJ L N (D V Cn of f0 Q LL'l°6 b M T OJ Y" T N N AT. N b N M N !� N M A O V N N O V O V 7 4 A m m OO m T A IIIIII • m r �W 47 l[J V A N CJ If1�� � (D�r N co r`aro mrn l�CnMN� �M buy av N «4 buy .a'pulV II �r �� a A 6°6 b!�W Of N M M N M NI V r N M r V O m V m IIII w M r b m V v V r N N, M O CJ V tD O� L I� N m 7!�M LL"1°�b!�LL"J O M 7!� M O!� �J Of m I�O O m M m '^� b b N m N m N W O m Ifi!�M uJ N O M N - MII A b A. . b W M W�CJ Of Y •• 07 A N ^M N 1 to N M b V Np N V V b V w A b N b b M M � M N m m Np c c M S O V A A V O N N m!� M Of �t9 M O��O • m \\'a b - M CJ O N m M m m CJ N m O I'Pn 1wf4.'9.I1 WlrC°C NpN AOM VVM Nf� NA M CNJ M I� NV rbb Nm CcJ NV OON VCJ MV Nr ,1I mII id V m:vN Vv M W •• OWI�]bmmm tCmbDo r C O L 0 M N m N m } �p�OM m(SJ � - W O I��M �V V A �r N 'tip' d N �v I ?� mwo�a Nm bm��a� r-r-oa IIIIIII N r IM Nm 0 N N N A A A V A W m O N m N W M O W O M a VII m m m b 4 m 7 c M CJ�M �N� •II - - _ O]M M fp O � L o b IIII CJ m m r r O M M IIIIIII II A A V O M b N M N cD m T 47 o'J r O m O b W m m e \a p o O of M M t` N N A T N - V m(D m T N N CJ O M O V M N T 4! N N V M 4')N f�O M V O O O] T a0 V M T V b N O f0 I� O V M A IO w �M4, T O Q m u A O m N V N(O M 4')N O A O m 91 p N%.O d fp0 M M CJ A A O 0 0 0 0 O(bi]O M r 0 m O N b N 0 lf1 0 V O T O O 0 0 p o c \ N CD O 47 N tD M CJ O O M f� M 1+1 b N O(SJ INSJ 6J T M O fD M C G O O o N V f0 V V VJ I�M V L V O N(SJ L O N O M N v Q A ro O 00 W M I�O OM N A 0 0 0 o a V O tD O O(O O V O N N tD I� A 0 0 0 0 0 0 N O O V V N N M V M ' M I°N� C. EXHIBIT G Developer's Project Costs Total Land Acquisition Costs Purchase Price $ Title Insurance $ Commissions $ Due Diligence and Closing Costs $ Legal Fees $ Other Acquisition Costs $ TOTAL LAND ACQUISITION COSTS: $ Total Soft Costs Architectural &Engineering $ Environmental Investigations $ Other Consultants $ Legal &Accounting $ Insurance $ Property Taxes $ Bonds $ Permits $ Marketing&Advertising $ Developer Fees $ Outside Consulting Fees $ Property Taxes $ Financing Fees and Costs $ Other Soft Costs $ TOTAL SOFT COSTS: $ Total Hard Costs Site Preparation $ Materials $ Construction Costs $ Environmental Remediation $ Landscaping $ Equipment Costs $ Utility/Tap Fees $ Other Hard Costs $ TOTAL HARD COSTS: $ 20721717.10 Other Costs [to be itemized] TOTAL OTHER COSTS: $ 20721717.10