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HomeMy WebLinkAboutRDA Full Agenda 2-23-17REDEVELOPMENT AUTHORITYof the City of Oshkoshc/o Community Development Department215 Church Ave., PO Box 1130Oshkosh, WI 54902-1130 (920) 236-5055(920) 236-5053 FAXhttp://www.ci.oshkosh.wi.us H. ALLEN DAVIS Executive Director STEVE CUMMINGS Chairman REDEVELOPMENT AUTHORITY OF THE CITY OF OSHKOSH Oshkosh City Hall, Room 404 1:00 pm February 23, 2017 1)ROLL CALL 2)CONSENT:Approve Minutes:February 14, 2017 3)NEW BUSINESS 17-05 Approve Developer Agreement with Fox Valley Pro Basketball, Inc.; Approve Land Disposition –Proposed Multi-Purpose Arena at 1212 South Main Street 4)ADJOURNMENT RDA Minutes February 14, 2017 Page 1 REDEVELOPMENT AUTHORITY MINUTES February 14, 2017 PRESENT:Thomas Belter,Steve Cummings,Steve Hintz,Jason Lasky,Doug Person, EXCUSED:Archie Stam STAFF:Allen Davis, Executive Director/Community Development Director;Darlene Brandt, Grants Coordinator;Andrea Flanigan, Recording Secretary;James Rabe Public Works Director Chairman Cummings called the meeting to order at 4:00 pm. Roll call was taken and a quorum declared present. The minutes of November 30, 2016 and January 12, 2017 were approved as distributed (Lasky/Belter). Res.17-02 Approve Lease Agreement With Fox Valley Pro Basketball, Inc.; 1212 South Main Street Lot 2 of CSM 7081 Motion by Hintz to move Res.17-02 Seconded by Lasky Mr. Davis stated the settlement agreement with the existing property owner states they must tear down the buildings before the RDA/City can take possession of the lot. There are two lots on the Buckstaff property and the arena will be built on Lot 2. The City is motivated to get control of Lot 2 so we can lease the property. The City is expected to take control of the lot any day now. The developer plans to be on site in the next two weeks to begin installation of the geo piers.The project will be similar to Marion Road by going through the VPLE process with the DNR. The land will be leased, the City will receive the Certificate of Completion and then sell the land to Fox Valley Pro Basketball, Inc. This lease is typical of the RDA and past projects,but is earlier since the City does not own the site yet.Approving the lease agreement will keep the site on schedule. Mr. Belter inquired how the delinquent taxes are being handled. Mr. Davis stated the City has had conversations with the taxing jurisdictions and they said they will forgive the taxes. Mr.Belter inquired if the City can only lease the property until there is clear title. Mr. Davis stated the City can close on the lot with delinquent taxes on the property and the City will work to have those removed before the property is sold.The taxing jurisdictions have RDA Minutes February 14, 2017 Page 2 committed to forgiving the delinquent taxes, however, it still needs to go through the process with the County Board to have that done. Mr. Hintz stated the physical progress and development of the site can go ahead once we have the lease agreement, prior to DNR approval. Mr. Hintz inquired if there was any assurance from the DNR that they will move at an expeditious pace. Mr. Davis stated the DNR has moved at a fast pace so far. Buckstaff is a site the DNR wants to see redeveloped. The DNR has worked very closely with the City to get the NOI and wetland permits and has met multiple times regarding the plans for the remediation. The item was called. Motion carried 5-0. Res.17-04 Approve Option to Purchase Vacant Lot; 6th Avenue and Nebraska Street; 50 West 6th Street, LLC Motion by Belter to move Res.17-04 Seconded by Lasky Mr. Belter inquired when the property was acquired. Ms. Brandt stated the RDA acquired in 2009. Mr. Davis stated the option to purchase of this property would serve as parking to the former Granary. Mr. Belter stated the property is needed for parking in order to redevelop the Granary. The item was called. Motion carried 5-0. Discussion Item: Make Recommendation to Council for Jackson and Oregon Street Bridge Project Mr. Rabe stated the WisDOT has asked Council to recommend an alternative for the Jackson and Oregon Street Bridge and the City Council has asked for any recommendations from other committees and commissions by February 28, 2017. Mr. Rabe presented the alternatives for the Oregon/Jackson Street Bridge and discussed with the RDA each of the options. Mr. Lasky stated there is a potential opportunity with the high fixed bridge, to put extra dollars into the aesthetics of the bridge because of the reduced operational costs. Mr. Pearson stated aesthetics of the bridge is important. Mr. Hintz stated he preferred the high level fixed bridge because there would always be a bridge available for fire or ambulance and the cost is lower. RDA Minutes February 14, 2017 Page 3 The committee unanimously chose C1 High Level Fixed Bridge for the Jackson and Oregon Street Bridge. Discussion Item: Lease Agreement with H&M Commercial, LLC; 43 E. 7th Avenue Mr. Davis stated the RDA is scheduled to take possession of 43 E. 7th Avenue in August.The existing occupant is looking to continue with the lease or will find other space if the RDA is not willing to lease the property. They are willing to pay the lease rate and maintain the property. Mr. Belter inquired who is currently renting out the building. Mr. Davis stated Chamco is leasing the building to H&M Commercial. The RDA decided they would take action at a future meeting to lease the property. Executive Director’s Report Mr. Davis provided an update on the Buckstaff property. Mr. Hintz inquired if the foundation cleanup has run smoothly. Mr. Davis stated it has gone better than expected. Mr. Davis stated there are a few punch list items remaining on the Bowen Street house and Ms. Brandt is planning the neighborhood open house. The $686,000 grant from the DNR will install the trail and riverwalk improvements on top of the sheet pile and continue west to the lagoon. Mr. Art Dumke continues to work on development options for the Pioneer area. There was no further discussion.The meeting adjourned at approximately 5:10 PM. (Pearson/Belter) Respectfully submitted, Allen Davis Executive Director REDEVELOPMENT AUTHORITY OF THE CITY OF OSHKOSH, WISCONSIN FEBRUARY 23, 2017 17-05 RESOLUTION (APPROVED_______LOST_______LAID OVER_______WITHDRAWN_______) PURPOSE:APPROVE DEVELOPER AGREEMENT WITH FOX VALLEY PRO BASKETBALL, INC.; APPROVE LAND DISPOSITION – PROPOSED MULTI-PURPOSE ARENA AT 1212 SOUTH MAIN STREET WHEREAS,Fox Valley Pro Basketball, Inc.submitted a proposal for construction of a multi-purpose arena at 1212 South Main; and WHEREAS, the City of Oshkosh (City) and Redevelopment Authority (RDA) willremain the owner of the property during environmental remediation activities and construction of the planned multi-family development requiring the City and RDA to enter into lease agreements and assignments for the purpose of facilitating construction and financing of the project during the period prior to completion of the environmentalremediation and transfer of the property to Fox Valley Pro Basketball, Inc.; and WHEREAS, the leases and assignments are consistent with the terms of the Developer Agreement; and NOW, THEREFORE, BE IT RESOLVED by the Redevelopment Authority of the City of Oshkosh that the proper officials are hereby authorized and directed to enter into a Developer Agreement with Fox Valley Pro Basketball, Inc.for construction of a planned multi-purpose arena at 1212 South Main Street, in substantially the same terms as attached hereto,any changes in the execution copy being deemed approved by theirrespective signatures, and to carry out all actions necessary to implement the Redevelopment Authority’s obligations under the Developer Agreement. BE IT FURTHER RESOLVED by the Redevelopment Authority of the City of Oshkosh that the proper officials are hereby authorized and directed to execute any andall documents necessary to consummate the disposition of property, Lot 1 and 2 of CSM 7081, at 1212 South Main Street to Fox Valley Pro Basketball, Inc.or affiliated entities upon construction of the planned multi-purpose arena, completion of environmental remediation and receipt by the City of a Certificate of Completion from the Wisconsin Department of Natural Resources. TO:City of Oshkosh Redevelopment Authority FROM:Allen Davis, Community Development Director DATE:February 22, 2017 SUBJECT:February 23, 2017 RDA Agenda items ACTION ITEMS 17-05 Approve Developer Agreement with Fox Valley Pro Basketball,Inc.; Approve Land Disposition –Proposed Multi-Purpose Arena at 1212 South Main Street Background The recent announcement regarding the proposed arena and Milwaukee Bucks D-League team has accelerated the redevelopment of the Buckstaff property. As part of the redevelopment, the developer and the City are to enter into a Development Agreement which will identify the various rights and responsibilities of both parties. The Developer Agreement will also be placed on the next City council Agenda for action. Analysis Staff is bringing the draft Development Agreement and Land Sale to the RDA for action now that the TIF Plan #31 has crystallized and many of the answers needed for the site have been determined by the engineers, designers, and financial analysts.In addition, the City has obtained SBA’s removal of liens as part of a repayment agreement. The TIF #31 Plan provides the details on the TIF financing and repayment for all the project elements.The elements of the Development Agreement include: 1.Pay-go TIF –no city funds will be spent for the public improvements or site preparation needed for the site. The Developer will be reimbursed for these costs based on the TIF’s performance. 2.The Pay-go tax increment is calculated as 100% of the tax increment remaining, after the SBA payment and city administrative costs are deducted. 3.The developer is guaranteeing an $18,000,000 value for the first 7 years. The value could decline after that date. 4.The developer requested an interest rate adjustment in year 7 based on actual city borrowing costs plus two percent. 5.Environmental remediation will be completed with site redevelopment. 6.Repayment of project costs will be based on actual costs of construction. 7.There are no general obligation or other public obligations for repayment. 8.The City has applied to WEDC to potentially reduce the public costs by up to $250,000. The rest of the Development Agreement terms are consistent with other previous Development Agreements. The Land Disposition will occur after the arena and other site improvements have been constructed, and the Wisconsin Department of Natural Resources has issued a Certificate of Completion. Recommendation The RDA approves the Development Agreement with Fox Valley Pro Basketball, Inc.and Land Disposition. 16715866.5 TAX INCREMENTAL DISTRICT NO.31 DEVELOPMENT AGREEMENT (FOX VALLEY PRO BASKETBALL, INC. PROJECT) This Development Agreement (the “Agreement”) is made this _______day of February, 2017 (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”), and FOX VALLEY PRO BASKETBALL, INC, a Wisconsin corporation (the "Developer"). RECITALS WHEREAS, the City has established Tax Incremental District No.31 (the “District”) as a 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 is leasing from the City that certain property located within the District and more particularly described in Exhibit A attached hereto (the “Property”) pending the completion of certain environmental remediation work as set forth herein. Following the completion of such work, Developer will acquire fee title to the Property; and WHEREAS, the Developer has approached the City indicating a desire to invest not less than $20,320,000 to develop and construct on the Property a 3,500 seat sports arena consisting of approximately 80,000 square feet, a parking lot and other infrastructure and site improvements, all in accordance with applicable City ordinances and City-approved plans (the “Project”); 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 properties located in the District; and WHEREAS, the Developer will not undertake the development of the Project but for its reliance upon the Developer 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 and employment opportunities, and providing a financing mechanism to expand and acquire necessary infrastructure, all consistent with the purpose of a Tax Incremental District under Section 66.1105, Wisconsin Statutes; and 2 16715866.5 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 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: Acquisition Costs.“Acquisition Costs” means real property assembly costs incurred by the City in the amount of $140,000, together with interest at the rate of four percent (4%) per annum, to be paid to the United States Small Business Administration from Tax Increments in fourteen (14) equal installments of principal and interest of approximately $13,250 each, beginning on November 1, 2019 and continuing each November 1 thereafter until paid in full. Administrative Costs. “Administrative Costs” means all of the following costs and expenses of the City relating to the District and attributable to the Property: (i) professional services including, but not limited to, planning, engineering, design, accounting, financial planning, and attorneys’ fees and costs; and (ii) reasonable charges for time spent by City employees in connection with the implementation of the Project Plan and administration of the District. Notwithstanding anything to the contrary set forth herein, the City and the Developer agree that the aggregate Administrative Costs during the first year of this Agreement shall not exceed $[35,000],and the aggregate Administrative Costs during each subsequent year of this Agreement shall not exceed $10,000. Agreement. "Agreement" means this document and all of its component parts and exhibits. Affiliate. "Affiliate" means any entity majority owned and controlled by, in control of, or under common control with Developer or any entity of which Developer is a subsidiary or which is a shareholder of Developer. An Affiliate includes, but is not limited to, an entity with which Developer merges or into which Developer consolidates, or which acquires all or substantially all of the common stock or assets of the Developer. Available Tax Increment. "Available Tax Increment"means an amount equal to one hundred percent (100%) of the annual gross Tax Increment revenues actually received and retained by the City which are generated by the Property and improvements and personal property thereon in the immediately preceding calendar year, less Administrative Costs and Acquisition Costs. City Grant. The City Grant is a financial grant to be made available to Developer pursuant to this Agreement. Pursuant to Section IV.C., below, payable over the life of the District from Available Tax Increment in accordance with the terms of this Agreement. 3 16715866.5 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 Grant as described in this Section IV.C. 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. District. The "District" means all of that property, including the Property, included in Tax Incremental Finance District No.31 as described in the Project Plan. Environmental Reports. “Environmental Reports” means (i) Stormwater Management and Erosion/Sediment Control Plan for Buckstaff Foundation Removal prepared by John Ferris, Oshkosh Public Works Department dated November 30, 2016; (ii) Wetland Determination and Delineation Report –former Buckstaff Furniture Company Property, prepared by Brian Bates, dated December 12, 2016; (iii) Phase I Environmental Site Assessment, City of Oshkosh, 1212 South Main Street, prepared by AECOM, dated January 12, 2017, and (iv) any Phase II Environmental Site Assessment(s) required based upon the findings in any of (i)–(iii), above. Existing Environmental Conditions. “Existing Environmental Conditions” means any Hazardous Substances, known or unknown, present in concentrations greater than applicable standards on, in, at, or under the Property or migrating in concentrations greater than applicable standards to or from the Property at any time on or before the Effective Date. Ground Lease. “Ground Lease” means that certain Ground Lease [dated as of _______________, 2017]by and among the City, the RDA and Developer pursuant to which Developer will lease the Property from the City and the RDA until the conditions set forth in Article V, below, are met. 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. 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, 2045]. Payment Term. "Payment Term" means the term commencing on the first day of the third [November 1] after the Effective Date of this Agreement and continuing on the same day of each year thereafter until the first to occur of the following: (i)payment to Developer of the entire amount of the City Grant, or (ii) [November 1, 2045]. Each year of the Payment Term shall run from [November 2] through the following [November 1]. For example, for illustrative purposes only, if the Effective Date is March 1, 2017, the Payment Term would run from [November 2], 2019, through the first to occur of the following: (1)payment to Developer of the entire amount of the City Grant; or (ii)[November 1, 2045]. 4 16715866.5 Project. "Project" means the Developer's acquisition, development and use of the Property as a 3,500 seat sports arena consisting of an approximately 80,000 square foot building, a parking lot, and related infrastructure and site improvements, all of which shall comply with applicable City's ordinances and City-approved plans for the Property. Project Plan. "Project Plan" means the "Project Plan for the Creation of Tax Incremental Finance District No.31 in the City of Oshkosh" prepared by Ehlers, Inc. dated January 27, 2017, which is described on Exhibit B attached hereto and incorporated herein. Project Costs. “Project Costs" means the costs relating to the Property described and estimated as set forth on Exhibit C attached hereto and incorporated herein. The Project Costs shall include (i) improvements to East 11th Avenue, South Park Avenue, South Main Street, and East 12th Avenue, (ii) remediation expenses relating to the Property, (iii) costs for geo pier and grid installation on the Property, (iv) costs for storm water management facilities located on or serving the Property, (v) interest expenses payable to Developer pursuant to the City MRO, (vi) Acquisitions Costs, and (vii) Administrative Costs. The City and Developer agree that the Project Costs listed in Exhibit C are estimates only, and that upon completion of the work described on Exhibit C, the parties shall prepare and attach to this Agreement a revised Exhibit C setting forth actual Project Costs. Notwithstanding the foregoing, the cumulative total of Project Costs making up the “Developer Incentive Principal” as set forth on Exhibit C shall in no event exceed $5,138,700. Property. "Property" means the real property described in Exhibit A attached hereto and incorporated herein, together with all improvements and personal property thereon. Property Tax Increment Base. "Property Tax Increment Base" means the aggregate value, as equalized by the Wisconsin Department of Revenue, of the Property as of January 1, 2017. Tax Increment. "Tax Increment" has the same meaning as defined in Section 66.1105(2)(i) of the Wisconsin Statutes. Tax Increment Law. "Tax Increment Law" means Section 66.1105 of the Wisconsin Statutes. II.PROPERTY ACQUISITION AND GROUND LEASE. The effectiveness of this Agreement is contingent upon the RDA, on or before the Effective Date, acquiring the Property and executing the Ground Lease with Developer. In the event that the RDA is unable to timely satisfy this contingency on or before July 1, 2018, Developer shall provide written notice thereof to the City, in which case, this Agreement shall be null and void and the parties shall have no further rights or obligations hereunder. If Developer fails to provide a timely termination notice to the City, then this contingency shall be deemed to be waived. The Ground Lease will contain terms reasonably satisfactory to the RDA (as ground lessor) and Developer (as ground lessee), but in all event shall contain the following terms and conditions: 5 16715866.5 1.A term of fifty (50) years, but terminable upon the conveyance of the Property by the RDA to the Developer pursuant to Article V, below. 2.Base rent of $1 per year. 3.Developer will be responsible for all general property taxes on the Property (or, if such land is exempt from general property taxes, additional rent in an amount equal to what such taxes would be if the Property were not exempt). 4.RDA will retain a right of access to the Property to the extent necessary to perform the City’s obligations with respect to the remediation of the Property pursuant to Article V, below. III.DEVELOPER'S OBLIGATIONS. Development of the Project. Developer intends to invest not less than $20,320,000 to develop, construct, and use the Project. Project Construction. Developer shall commence construction of the Project within 30 days following the Effective Date of this Agreement. Once commenced, 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 in any case construction shall be completed by December 31, 2017. Costs and Expenses.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 and labor. Furthermore, Developer shall be responsible for payment of all City fees including impact fees, building permit fees, zoning and sign permit fees, electrical and plumbing fees. IV.CITY'S OBLIGATIONS. City Construction Work. The City will remove existing foundations located on the Property, and will backfill any resulting holes to grade. The City will complete this work on or before July 1, 2017. WEDC Grant. The City has submitted a Community Development Investment Grant application to the Wisconsin Economic Development Corporation (“WEDC”) to offset up to $250,000 of the Project Costs set forth as Exhibit C.Should the City receive a grant from WEDC, the funds received will be contributed to the Project. The amount of any such grant shall reduce the amount of the City Grant. City Grant. In each year beginning in 2019 and ending in 2045 (or, if earlier, when the total amount of the “Developer Incentive Principal” as set forth on Exhibit C plus interest has been reimbursed to Developer under this Agreement), in consideration of the Developer undertaking its obligations under this Agreement, the amount of the Available Tax Increment shall, subject to annual appropriations by the City Common Council, be applied to make payments under this Agreement to pay the Developer the City Grant. The City Grant constitutes eligible Projects 6 16715866.5 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 second [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.C. and the City MRO. The amount of the City Grant shall be equal to the final amount of Project Costs, less Acquisition Costs, Administrative Costs, and any WEDC grant funds received pursuant to Section IV.B., above. The City Grant shall be paid by the City only out of the Available Tax Increment, subject to the provisions of this Agreement and the City MRO. The City covenants and agrees as follows: (a)the Mayor or his designated 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 the 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)funds in the special fund of the Property attributable to the Available Tax Increment generated from the Property (and all improvements and personal property thereon) 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 Increments generated by the Property (and all improvements and personal property thereon) that this Agreement provides will be applied to payment due hereunder. Developer acknowledges that, subject to the provisions of this Agreement: (i)all payments of Available Tax Increment are subject to the future annual appropriation of said amounts by the City Common Council to payment due hereunder, (ii)only the Available Tax Increments 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],2045, the amount of the Available Tax Increments to be paid under this Agreement proved insufficient to pay the entire City Grant, the City shall have no obligation or liability therefor. The payment of the City Grant 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 Grant 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 early prior to [November 1],2045, unless the City first pays the outstanding balance due under the City Grant, 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.Exhibit E is provided for illustrative purposes only, and Developer acknowledges that the amounts set forth thereon are estimates only. 7 16715866.5 City Grant not to be Considered Indebtedness. In no circumstances shall amount of the City Grant 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. V.ENVIRONMENTAL MATTERS. Lease Letter. The City will use its best efforts to obtain a lease liability clarification letter from the Remediation and Redevelopment Program of the WisconsinDepartment of Natural Resources (“WDNR”) indicating that Developer, as Lessee, is presumed to not be responsible for the Existing Environmental Conditions, as provided for in Wis. Stat. Sec. 292.55. City will obtain a Voluntary Party Liability Exemption (“VPLE”) Certificate of Completion from the WDNR for the Property. The parties contemplate that the VPLE Certificate of Completion will be issued by WDNR following completion of certain additional investigation and limited environmental response actions by the City and/or the Developer, as a part of Developer’s construction of the Project. The Parties understand that the final case closure and VPLE Certificate of Completion may include the use of institutional controls, provided that such institutional controls do not materially limit the use of the Project or the Property by Developer. Such institutional controls may include, for example but without limitation, groundwater use restrictions and cap construction and maintenance requirements. Furthermore, the parties understand that any routine cap maintenance, repair or replacement obligations arising from such conditions shall be the responsibility of the Developer and shall beperformed at Developer’s sole cost and expense, provided, however, that active mitigation measures such as continuous groundwater extraction or monitoring, or hazardous gas/vapor mitigation, beyond a passive or ordinary venting system shall be the continuing responsibility of City until such time as such measures are no longer required by WDNR. Notwithstanding the foregoing, Developer and City will cooperate to develop plans acceptable to the WDNR that would avoid continuous groundwater extraction or monitoring, or hazardous gas/vapor mitigation to the extent possible and approved by the WDNR. To the extent that the WDNR requires hazardous gas/vapor mitigation, the Developer and City agree to cooperate to develop a passive hazardous gas/vapor mitigation system acceptable to the WDNR. From and after the effective date of the Ground Lease, the Developer will pay the entire cost of the work necessary to obtain any required exemption to construct on a historic fill site and to obtain the VPLE Certificate of Completion, including the cost to investigate and restore the environment at the Property and the cost to design and install any passive gas/vapor venting system to the extent such system is required by WDNR. Promptly following WDNR’s issuance of the VPLE Certificate of Completion, the parties will terminate the Ground Lease, and the RDA will convey the Property to Developer for a purchase price of $1.00 by general warranty deed, subject to no liens or encumbrances other than utility easements of record, zoning restrictions, deed restrictions imposed 8 16715866.5 by the WDNR for final Case Closure, and other matters reasonably acceptable to Developer, provided none of such liens or encumbrances will prohibit or interfere in any material respect with the development or operation of the Project. The RDA shall pay all costs of an owners’ title insurance policy in the amount of the value of the Property (land value only), insuring that fee simple title to the property is vested in Developer, subject to no liens or encumbrances other than utility easements of record, zoning restrictions, deed restrictions imposed by the WDNR in connection with the VPLE Certificate of Completion, and other matters reasonably acceptable to Developer and its lender(s), provided none of such liens or encumbrances will prohibit or interfere in any material respect with the development or operation of the Project. Concurrently therewith, the City and Developer will enter into a limited easement agreement granting to City a limited right of access the Property to the extent necessary to allow the City to fulfil its continuing obligations (if any) under the VLPE Certificate of Completion, which easement agreement shall be reasonably satisfactory in form and substance to the City and the Developer. Except as provided elsewhere in this Agreement, City shall be responsible for, and shall indemnify, defend, and hold harmless Developer, its successors and assigns, and its officers, directors, managers, members, employees, contractors, and agents (the “Developer Parties”) from and against, any and all actions, claims, causes of action, costs, damages, demands by governmental entities, expenses, liabilities, losses, obligations, penalties, or suits including, without limitation, all reasonable attorney, consultant, and engineer costs or fees related thereto,(collectively, “Environmental Claims”) in any way arising out of, connected with, or resulting from (i) a release caused by or exacerbated by City or its contractors or agents, or (ii)any Existing Environmental Conditions, including the continued migration of any such Existing Environmental Conditions in concentrations greater than applicable standards without regard to whether such migration occurs on or before the Effective Date; provided, however, that City’s obligations under this Section 5.E. shall not include any claim (i) by Developer or a successive owner of the Property for diminution of value or stigma, (ii) that the Developer violated or failed to abide by any obligation set forth in this Agreement or in the VPLE Certificate of Completion or (iii) arising out of the negligence or willful misconduct of Developer or agent thereof in dealing with any Hazardous Substances. Notwithstanding anything to the contrary in Section 5.E.,above, the obligation of the City to indemnify any Developer Party shall not include any Environmental Claim related to or arising from the presence at the Property of a Hazardous Substance that is: 1.confined to locations and at concentrations that are permissible to remain in place without further action under applicable environmental laws or approved by WDNR to remain in place in the VPLE Certificate of Completion; 2.present as the result of any failure by Developer to abide by the terms of the VPLE Certificate of Completion that are obligations of the Developer under the terms of this Agreement; 3.present at the Property as a result of the introduction by Developer of any Hazardous Substance to the environment at the Property, whether directly or by migration from any off site location; or 9 16715866.5 4.subject to or the subject of any exemption from or release of liability provided by the VPLE Certificate of Completion that is applicable to the Property. Developer shall be responsible for, and shall indemnify, defend, and hold harmless the City, and its successors and assigns, and its officers, directors, employees,contractors, and agents (the “City Parties”) from and against, any and all claims in any way arising out of, connected with, or resulting from any Hazardous Substances, known or unknown, present on, in, at, or under the Property or migrating to or from the Property at any time after Effective Date, to the extent any such release of a Hazardous Substance is caused or materially exacerbated by the Developer; provided, however, that Developer’s obligations under this Section 5.F shall not include any claim (i) for diminution of value or stigma, or (ii) arising out of the negligence or willful misconduct of the City or agent thereof in dealing with any such Hazardous Substances. VI.APPROVALS AND DEVELOPMENT STANDARDS. 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. 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 X, below. 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. Tax Exemption Forebearance. Developer acknowledges that the City is relying upon the Developer's real property taxes to generate the Available Tax Increment to fund the City Grant. As a result, throughout the term of the District, the Developer agrees neither the Developer nor any existing or future Affiliate or related entity of the Developer (collectively, "Developer Affiliates") will pursue, assist, support, or be involved in any federal, state, or local, judicial, legislative, or regulatory action or process that seeks, directly or indirectly, to prohibit, set aside, or limit the taxability of all or any portion of the Property on any basis whatsoever, and the Developer for itself and on behalf of the Developer Affiliates, and each of their respective successors in interest, waives any and all rights thereto. In addition,during the period of time that commences upon the date of this Agreement and terminates at the end of the District, neither the 10 16715866.5 Property, the Project nor any part thereof or interest therein shall be sold, transferred, leased, assigned, gifted, owned, used, or conveyed in any way to any person, partnership, organization, or entity that is all or partially exempt from federal or State of Wisconsin income taxes or real or personal property taxes, without the express prior written consent of the City, which such consentmay be withheld in the City’s sole and absolute discretion (collectively, the “RestrictiveCovenant”). This Restrictive Covenant shall permit the City to have enforcement rights. Notwithstanding anything to the contrary contained herein, the Restrictive Covenant shall automatically terminate upon the conclusion of the District. VII.WARRANTIES AND REPRESENTATIONS. The Developer hereby warrants, represents, and covenants to the City: 1.The Developer is a duly organized and existing corporation in the State of Wisconsin and authorized to transact business in the State of Wisconsin. 2.The execution, delivery, and performance of this Agreement and the consummation of the transactions contemplated hereby have been duly authorized and approved by the Developer, and no other or further acts or proceedings of the Developer or its shareholders, directors, or officers 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 the Developer and constitute the legal, valid, and binding agreement and obligation of the Developer, enforceable against 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. 3.There are no lawsuits filed or, to the knowledge of the Developer, pending or threatened against the Developer that may in any material way jeopardize the ability of the Developer to perform its obligations hereunder. 4.The Developer has sufficient funds through equity and debt financing sources to continuously operate, maintain, and fulfill the Project. 5.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, and (ii)certificate of incumbency and resolutions of the corporation which provide for who is authorized to sign on behalf of the 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. The City hereby warrants and represents to 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 11 16715866.5 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 shall be assessed or levied against or accrue or come due from the Developer or the Property with respect to the Property 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 and the Developer under this Agreement, and the City 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 or the Developer, if: 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 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.MINIMUM ASSESSMENT GUARANTY. The Developer hereby agrees that commencing in 2018 (whether or not the Property has been conveyed to Developer pursuant to Article V, above) and for a period of seven (7) years thereafter, the assessed value of the Project shall be greater than or equal to $18,000,000.00. If, for 2018 or any subsequent year in which this minimum assessment guaranty is in effect, the assessed value of the Property is less than$18,000,000, Developer will make a payment to the City (a “Guaranty Payment”), calculated by subtracting the assessed value of the Property from $18,000,000. That number shall be multiplied by the mill rate for all taxing jurisdictions established for the then-current year for the District, with the resulting Guaranty Payment being due and payable by Developer to the City on or before November 1 of the following year. X.DEVELOPER: EVENT OF DEFAULT. 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 consistent with Article IV, above; or 12 16715866.5 2.Taxes. The Developer fails to pay 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 then owned by the Developer before they are delinquent, and in any event within ninety (90)days after written notice from the City of such failure; provided that the Developer shall have the right to contest the same in accordance with applicable law; or 3.Tax Exemption. All or any portion of the Property becomes tax exempt; or 4.Breach of Agreement. The Developer breaches any provision of this Agreement or its obligations under this Agreement; provided, however, that written notice of the breach has been given to the Developer and the Developer has failed to cure such breach within sixty (60)days or such longer period as is reasonably required under the circumstances and the Developer has begun to cure such breach in good faith and is diligently continuing to cure such breach. City Options upon Event of Default. Whenever an Event of Default occurs under Section X.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 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 X.A.1 occurs, the City's exclusive remedies shall be as set forth in Section X.B.1 above: provided, further, that, if Developer fails to construct the Project by no later than December 31, 2017, City shall have the further remedy to recover from Developer any Property Project Costs previously paid by City. Delay in Exercise of Rights Not Waiver. No delay or omission to exercise any right or power accruing to the City or the Developer upon any default by the other party shall impair any such right or power or shall be construed 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. 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 13 16715866.5 otherwise constitute waiver. Any waiver of any provision of this Agreement by the City must be express and in writing. 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. XI.MISCELLANEOUS PROVISIONS. 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. Term. Unless terminated under Article X, above, the term of this Agreement shall begin as of the Effective Date and shall continue until [November 1], 2045, unless terminated earlier in accordance with the termination by the City of the District in accordance with the Tax Increment Law. 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. Restriction on Assignment of Agreement. 1.Agreement. The Developer may assign or transfer all of its rights under this Agreement to an Affiliate without the express prior written consent of the City only if the proposed Affiliate assignee or transferee agrees in writing to assume all of the Developer's obligations under this Agreement and the Developer provides the City with timely written notice and a copy of such fully executed assumption. Otherwise, upon an assignment or transfer of all of the Developer's rights under this Agreement to (i)a non-Affiliate, or (ii)an Affiliate that does not agree in writing to assume all of the Developer's obligations under this Agreement, this Agreement shall terminate at the option of the City and be of no further force or effect, except if the Developer obtains the express written consent of the City, which shall be in the sole and absolute discretion of the City. All of the rights and obligations under this Agreement must be assigned or transferred together, if at all, and may not be assigned separately. 2.Transfer of Property. The Developer may sell, assign, or transfer all or any portion of the Property to an Affiliate without the express prior written consent of the City only if the proposed Affiliate assignee or transferee agrees in writing to assume all of the Developer's obligations under this Agreement, and the Developer provides the City with timely written notice and a copy of such fully executed assumption. Otherwise, upon a sale, assignment, or transfer of all or any portion of the Property to (i)a non-Affiliate, or (ii)an Affiliate that does not agree in writing to assume all of the Developer's obligations under this Agreement, this Agreement shall terminate at the option of the City and be of no further force or effect, except if the Developer obtains the express written consent of the City, which shall be in the sole and absolute discretion of the City. 14 16715866.5 Tax Exempt Organizations. For and in consideration of this Agreement and the nature of the District, the Developer acknowledges and agrees that, during the term of the District, neither the Property nor any part thereof or interest therein shall be sold, transferred, leased, assigned, gifted, owned, used, or conveyed in any way to any person, partnership, organization, or entity that is all or partially exempt from federal or State of Wisconsin income taxes or real or personal property taxes, without the express prior written consent of the City, which such consent may be withheld in the City's sole and absolute discretion. 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 Majeure Event") based solely upon acts of God, war, fire, or other casualty, riot, civil unrest, extreme weather conditions, terrorism, strikes, and 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. 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. 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. Headings. Descriptive headings are for convenience only and shall not control or affect the meaning or construction of any provision of this Agreement. Delivery of Notices. Any notice required hereunder shall be given in writing, signed by the party 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: To the City:City of OshkoshCity Attorney’s Office 215 Church Avenue Post Office Box 1130 Oshkosh, WI 54903-1130 Attn: City Attorney Facsimile No. 920-236-5106 With a copy to:Godfrey & Kahn, S.C. 100 W. Lawrence Street Appleton, WI 54911 Attn: Michael J. Lokensgard 15 16715866.5 Facsimile No. 920-830-3530 To Developer:Fox Valley Pro Basketball, Inc. 2370 State Road 44, Suite A Oshkosh, WI 54904 Attn: _____________________ Facsimile No. 920-__________ With a copy to: 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). 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. Law Applicable. This Agreement shall be construed in accordance with the internal laws of the State of Wisconsin. Originals and Counterparts. This Agreement may be executed in any number of counterparts, each of which shall be deemed to be an original. 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 party and with the actual authority of each party. 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. 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. Recording of Agreement. The parties hereto agree that at the City's option a memorandum of this Agreement,including reference to the Restrictive Covenant, 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. 16 16715866.5 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 XI.D, above. 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. Third Parties. This Agreement is made for the exclusive benefit of the parties hereto, and their permitted assignees (as set forth in Section XI.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 XI.D. 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. Headings. The headings inserted in this Agreement are for convenience only and in no way define, limit, or otherwise describe the scope or intent of this Agreement or any provision of this Agreement [Signatures Begin On Next Page] 17 16715866.5 IN WITNESS WHEREOF, the parties have caused this Agreement to be signed as of the date stated in the first paragraph of this Agreement. FOX VALLEY PRO BASKETBALL, INC. BY: Its: STATE OF ______________} } SS COUNTY OF ____________} Personally came before me this ______day of ___________________, 2017, the above-named __________________, to me known to be the person who executed the foregoing instrument. * Notary Public, State of My Commission: 18 16715866.5 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 } } SS COUNTY OF WINNEBAGO } Personally came before me this _____day of ________________, 2017, the above named Mayor and City Clerk, to me known to be the person who executed the foregoing instrument. * Notary Public, State of Wisconsin My Commission: 19 16715866.5 REDEVELOPMENT AUTHORITY OF THE CITY OF OSHKOSH, WISCONSIN By: __________________, Chair By: __________________, Executive Director STATE OF WISCONSIN } } SS COUNTY OF WINNEBAGO } Personally came before me this _____day of ________________, 2017, the above named Chair and Executive Director, to me known to be the person who executed the foregoing instrument. * Notary Public, State of Wisconsin My Commission: 16715866.5 EXHIBIT A Description of Property All of Lots One (1) and Two (2) of Certified Survey Map No. 7081 filed in Volume 1 of Certified Survey Maps on Page 7081 as Document No. 1712374, all in the Original Third Ward Plat, located in the Fractional Northwest ¼ of Section 25, Township 18 North, Range 16 East, 3rd Ward, City of Oshkosh, per Leach's Map of 1894, Winnebago County, Wisconsin. Parcel No. 903-0324-0100 and 903-0324-0200 16715866.5 EXHIBIT B Description of Project Plan The proposed project will take place on an 8.77 acre blighted area which includes the former location of the Buckstaff Company located along South Main Street between East South Park Avenue and East 11th Avenue in the City of Oshkosh. Buckstaff Company operated a wood furniture company on the site since 1850 and closed permanently in 2011. Currently, the site is being prepared for redevelopment which includes asbestos removal, building demolition and concrete foundation removal. Fox Valley Pro Basketball, Inc. is proposing to develop a 3,500 seat multi-use arena on the subject site which will also house a 157 seat sports bar and team store open to the public on non-event days. The arena will host the Milwaukee Buck’s Development League (D League) team for approximately 24 games during the November through May season. Fox Valley Pro Basketball, Inc. will hold concerts and other sporting events in the proposed arena. Fox Valley Pro Basketball, Inc. will be responsible for onsite private development costs as well as the public infrastructure improvements required in the right of way to serve the site and arena. Fox Valley Pro Basketball, Inc. intends to open for the 2017-2018 D League basketball season starting in November of 2017. 16715866.5 EXHIBIT C Estimate of Property Project Costs Note:Exhibit C will be updated upon completion of the Project to reflect actual costs for items no. 1 through 10, above. 16715866.5 EXHIBIT D CITY MRO UNITED STATES OF AMERICA STATE OF WISCONSIN COUNTY OF WINNEBAGO CITY OF OSHKOSH TAXABLE TAX INCREMENT PROJECT MUNICIPAL REVENUE OBLIGATION (“MRO”) Number Date of Original Issuance Amount _____________________$_____________ FOR VALUE RECEIVED, the City of Oshkosh, Winnebago County, Wisconsin (the“City”), promises to pay to Fox Valley Pro Basketball, Inc. (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 not to exceed [$5,138,700], with interest thereon at the rate of five percent (5%) per annum, adjusted on November 1, 2024 to a rate equal to the then- current City tax-exempt cost of funds plus two percent (2%). Interest shall begin to accrue on the date on which this MRO is issued. This MRO shall be payable in installments on November 1 (the “Payment Dates”) in each of the years set forth in Schedule 1 attached hereto in an amount equal to the Available Tax Increments for the prior year provided such payments are due under the Development Agreement, as hereinafter defined. Payments shall be applied first to accrued interest and second to unpaid principal. Payments on this MRO shall be made only to the extent that the City has received Available Tax Increments. This MRO has been issued to finance projects within the City’s Tax Incremental District No. 31 (“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 __________, 2017 by 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 Tax Incremental District No. 31 Development Agreement dated as of ____________, 2017 among the City, the Redevelopment Authority of the City of Oshkosh, Wisconsin, and the Developer (“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 Increments 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. Capitalized terms used in this MRO which 16715866.5 are not defined in this MRO shall have the meaning attributable to such terms as set forth in the Development Agreement. The City shall have no obligation to pay any amount of this MRO which remains unpaid after the Final Payment Date of November 1, 2045. The City makes no representation or covenant, express or implied, that the Available Tax Increments 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 Increments to make payments due on this MRO. In addition, as provided in Section IV.D of the Development Agreement, the total principal amount to be paid shall in no event exceed $________________. When the amount of Revenue has 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.1 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. 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, in whole or in part, only with the consent of the City. 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. 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. 16715866.5 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 By: Name: Title: Attest: Name: Title: 16715866.5 Schedule 1 Payment Schedule Subject to the City’s annual receipt of Available Tax Increment and the terms and conditions of the Development Agreement, the City shall pay to Developer the total Project Increment Surplus received by the City for the prior year: Payment Date Payment Amount November 1, 2019 Available Tax Increment for 2018 November 1, 2020 Available Tax Increment for 2019 November 1, 2021 Available Tax Increment for 2020 November 1, 2022 Available Tax Increment for 2021 November 1, 2023 Available Tax Increment for 2022 November 1, 2024 Available Tax Increment for 2023 November 1, 2025 Available Tax Increment for 2024 November 1, 2026 Available Tax Increment for 2025 November 1, 2027 Available Tax Increment for 2026 November 1, 2028 Available Tax Increment for 2027 November 1, 2029 Available Tax Increment for 2028 November 1, 2030 Available Tax Increment for 2029 November 1, 2031 Available Tax Increment for 2030 November 1, 2032 Available Tax Increment for 2031 November 1, 2033 Available Tax Increment for 2032 November 1, 2034 Available Tax Increment for 2033 November 1, 2035 Available Tax Increment for 2034 November 1, 2036 Available Tax Increment for 2035 In any event, the total payment to Developer on this MRO shall not exceed $5,138,700, exclusive of interest. 16715866.5 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 16715866.5 EXHIBIT E Projected District Revenue and Expenses Organizational Joint Review Board Meeting Held: February 2, 2017 Public Hearing Held: February 7, 2017 Approval by Plan Commission: February 7, 2017 Adoption by Common Council: Scheduled for February 28, 2017 Approval by the Joint Review Board: TBD February 22, 2017 Project Plan for the Creation of Tax Incremental District No. 31 (Buckstaff Redevelopment) Tax Incremental District No. 31 Creation Project Plan City of Oshkosh Officials Common Council Steve Cummings Mayor Debra L. Allison-Aasby Deputy Mayor Caroline Panske Council Member Lori Palmeri Council Member Thomas R. Pech, Jr. Council Member Steve Herman Council Member Ben Stepanek Council Member City Staff Mark Rohloff City Manager Allen Davis Community Development Director Lynn Lorenson City Attorney Darryn Burich Planning Director Kelly Nieforth Economic Development Services Manager Trena Larson Finance Director Pamela Ubrig City Clerk Plan Commission David Borsuk Karl Nollenberger Edward Bowen Kathleen Propp Thomas Fojtik, Chair Jeffrey Thoms John Hinz Robert Vajgrt Kiefer John Mayor Steve Cummings Joint Review Board Mark Rohloff, City Manager City Representative Mark Harris, County Executive Winnebago County Melissa Kohn, Director – Oshkosh Campus Fox Valley Technical College District Allison Garner, School Board President Oshkosh School District Bill Castle Public Member Table of Contents EXECUTIVE SUMMARY ........................................................................................................................................... 1  TYPE AND GENERAL DESCRIPTION OF DISTRICT ........................................................................................ 4  PRELIMINARY MAPS OF PROPOSED DISTRICT BOUNDARY ...................................................................... 5  MAPS SHOWING EXISTING USES AND CONDITIONS ................................................................................... 7  PRELIMINARY PARCEL LIST AND ANALYSIS ................................................................................................... 9  EQUALIZED VALUE TEST ..................................................................................................................................... 10  STATEMENT OF KIND, NUMBER AND LOCATION OF PROPOSED PUBLIC WORKS AND OTHER PROJECTS ................................................................................................................................................................ 11  MAPS SHOWING PROPOSED IMPROVEMENTS AND USES ...................................................................... 15  DETAILED LIST OF PROJECT COSTS .............................................................................................................. 17  ECONOMIC FEASIBILITY STUDY, FINANCING METHODS, AND THE TIME WHEN COSTS OR MONETARY OBLIGATIONS RELATED ARE TO BE INCURRED .................................................................. 18  ANNEXED PROPERTY........................................................................................................................................... 23  ESTIMATE OF PROPERTY TO BE DEVOTED TO RETAIL BUSINESS ...................................................... 23  PROPOSED ZONING ORDINANCE CHANGES ................................................................................................ 23  PROPOSED CHANGES IN MASTER PLAN, MAP, BUILDING CODES AND CITY OF OSHKOSH ORDINANCES .......................................................................................................................................................... 23  RELOCATION ........................................................................................................................................................... 23  ORDERLY DEVELOPMENT OF THE CITY OF OSHKOSH ............................................................................. 24  LIST OF ESTIMATED NON-PROJECT COSTS ................................................................................................. 24  OPINION OF ATTORNEY FOR THE CITY OF OSHKOSH ADVISING WHETHER THE PLAN IS COMPLETE AND COMPLIES WITH WISCONSIN STATUTES 66.1105 ...................................................... 25  CALCULATION OF THE SHARE OF PROJECTED TAX INCREMENTS ESTIMATED TO BE PAID BY THE OWNERS OF PROPERTY IN THE OVERLYING TAXING JURISDICTIONS ...................................... 26  _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 1 February 22, 2017 SECTION 1: Executive Summary Description of District Type of District, Size and Location Tax Incremental District (“TID”) No. 31 (the “TID” or “District”) is a proposed 8.77 acre blighted area located east of S. Main Street between E. 11th Avenue and E. South Park Avenue. Creation of the District is intended to facilitate construction of a proposed privately owned sports and event arena and the associated public infrastructure improvements that will be required to support it. A map of the proposed District boundaries is located in Section 3 of this plan. Estimated Total Project Expenditures. The City anticipates making total Project Cost expenditures of approximately $7,342,000 to facilitate construction of the arena and the associated public infrastructure improvements that will be required to support it. The estimated expenditures include $2,531,000 for necessary street and utility improvements on E. 11th Avenue, S. Park Avenue, and S. Main Street, and $1,819,000 for private site improvements consisting of environmental remediation costs, additional foundation work required for construction due to soil conditions (geo-piers) and stormwater management. Costs for both the public and private improvements are expected to be paid by the site developer and reimbursed through the tax increments collected. In addition to the $4,350,000 in estimated public and private improvement costs detailed above, the City expects to pay an estimated $2,542,000 in interest expense on the incentive provided, $186,000 to pay the cost of an outstanding SBA loan associated with the development site, and an estimated $265,000 in administrative costs that will be incurred over the life of the District. Economic Development The City projects that additional land and improvements value of approximately $18 million will result from creation of this District and construction of the arena. This additional value will be a result of the improvements made and projects undertaken within the District. A table detailing assumptions as to the timing of new development and redevelopment and associated values is located in Section 10 of this Plan. In addition, creation of the District is expected to result in other economic benefits as detailed in the Summary of Findings hereafter. Expected Termination of District Based on the Economic Feasibility Study located in Section 10 of this Plan, this District would be expected to remain open for 23 years of its 27-year maximum statutory life. Summary of Findings As required by Wisconsin Statutes Section 66.1105, and as documented in this Project Plan and the exhibits contained and referenced herein, the following findings are made: 1. That “but for” the creation of this District, the development projected to occur as detailed in this Project Plan: 1) would not occur; or 2) would not occur in the manner, at the values, or within the timeframe desired by the City. In making this determination, the City has considered the following information: _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 2 February 22, 2017  In order to make the site included within the District suitable for use as a sports arena, the City will need to make a substantial investment to pay for the costs of street and utility infrastructure improvements. Due to the extensive initial investment in public infrastructure that is required in order to allow development to occur, the City has determined that development will not occur solely as a result of private investment. Accordingly, the City finds that absent the use of TIF, development of a sports and event arena is unlikely to occur. 2. The economic benefits of the Tax Incremental District, as measured by increased employment, business and personal income, and property value, are sufficient to compensate for the cost of the improvements. In making this determination, the City has considered the following information:  As demonstrated in the Economic Feasibility Section of this Project Plan, the tax increments projected to be collected are sufficient to pay for the cost of the development incentives and other related Project Costs needed to allow for construction of the arena.  Seven full-time positions and one part-time position will be required for management and operation of the facility, providing additional employment opportunity for area residents. Additional employment opportunity will also result from facility construction, and from event day employment for activities such as parking cars, ushers, security, ticketing, and food and beverage vendors.  The Milwaukee Bucks developmental league team which will rent the facility will have 12 players on the roster at all times that will have housing provided for them in Oshkosh. The team will have a head coach, two assistant coaches, an athletic trainer, and one director of basketball operations. There will be a President hired and the team expects to hire up to 20 people locally. The Team President and Basketball Operations position will live in Oshkosh full time. The other 20 positions will be in marketing, promotions, and ticket sales. At least half of these will be year- round full time and the remaining will most likely be some type of year-round part time or during the season only. Payroll and benefits for the local staff on both the basketball and business side are estimated to be $1 million per year.  The University of Wisconsin Extension office performed an economic impact analysis for Greater Oshkosh, looking at a very conservative and worst case scenario. At half stadium capacity (1,750), assuming half are coming from outside of the county (875), per season it equates to $525,000 in new money coming in (based on a $15/ticket and spending $10/person on food in the arena) per D League season. This does not account for:  Money spent by current residents  Money spent on higher end seats (VIP/season tickets, floor seats, etc.)  Money spent outside the arena by current residents (restaurants/bars, etc.)  Money spent outside the arena by visitors (restaurants/bars, shopping, overnights, etc.)  If the stadium is above half capacity  Any other of the 2-4 events per month held at arena throughout the year (sports tournaments, concerts, etc.)  Money spent by team and management in residence during the season (residence, food, entertainment, etc.) 3. The benefits of the proposal outweigh the anticipated tax increments to be paid by the owners of property in the overlying taxing jurisdictions.  If approved, the District’s creation would become effective for valuation purposes as of January 1, 2017. As of this date, the values of all existing real and personal property within the District would be frozen and the property taxes collected on this base value would continue to be distributed amongst the various taxing entities as they currently are now. Taxes levied on any _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 3 February 22, 2017 additional value established within the District due to new construction, renovation or appreciation of property values occurring after January 1, 2017 would be collected by the TID and used to repay the costs of TIF-eligible projects undertaken within the District.  Since the development expected to occur is unlikely to take place or in the same manner without the use of TIF (see Finding #1) and since the District will generate economic benefits that are more than sufficient to compensate for the cost of the improvements (see Finding #2), the City reasonably concludes that the overall benefits of the District outweigh the anticipated tax increments to be paid by the owners of property in the overlying taxing jurisdictions. It is further concluded that since the “but for” test is satisfied, there would, in fact, be no foregone tax increments to be paid in the event the District is not created. As required by Section 66.1105(4)(i)4, a calculation of the share of projected tax increments estimated to be paid by the owners of property in the overlying taxing jurisdictions has been made and can be found in Appendix A of this plan. 4. Not less than 50% by area of the real property within the District is a blighted area within the meaning of Wisconsin Statutes Section 66.1105(2)(ae)1. 5. Based upon the findings, as stated above, the District is declared to be a blighted area District based on the identification and classification of the property included within the District. 6. The project costs relate directly to promoting the elimination of blight consistent with the purpose for which the District is created. 7. The improvement of such area is likely to enhance significantly the value of substantially all of the other real property in the District. 8. The equalized value of taxable property of the District, plus the value increment of all existing tax incremental districts within the City, does not exceed 12% of the total equalized value of taxable property within the City. 9. The City estimates that less than 35% of the territory within the District will be devoted to retail business at the end of the District’s maximum expenditure period, pursuant to Wisconsin Statutes Sections 66.1105(5)(b) and 66.1105(6)(am)1. 10. The Project Plan for the District in the City is feasible, and is in conformity with the master plan of the City. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 4 February 22, 2017 SECTION 2: Type and General Description of District The District, comprising 8.77 acres located east of S. Main Street between E. 11th Avenue and E. South Park Avenue, is being created by the City under the authority provided by Wisconsin Statute Section 66.1105 and will be classified as a blighted area district based on a finding that at least 50%, by area, of the real property within the District meets that condition as defined in Wisconsin Statute Section 66.11105(2)(ae)1. The preliminary parcel list included in Section 5 to this Plan identifies those parcels meeting those criteria. Collectively, these parcels represent 91.79% of the total District area. Creation of the District is intended to facilitate construction of a proposed privately owned sports and event arena and the associated public infrastructure improvements that will be required to support it. A preliminary map of the proposed District boundary can be found in Section 3 of this Plan. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 5 February 22, 2017 SECTION 3: Preliminary Maps of Proposed District Boundary _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 6 February 22, 2017 _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 7 February 22, 2017 SECTION 4: Maps Showing Existing Uses and Conditions _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 8 February 22, 2017 __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ Pr o j e c t P l a n T I D N o . 3 1 C r e a t i o n City of Oshkosh Pr e p a r e d b y E h l e r s P a g e 9 F e b r u a r y 2 2 , 2 0 1 7 SE C T I O N 5 : Pr e l i m i n a r y P a r c e l L i s t a n d A n a l y s i s Ci t y  of  Os h k o s h ,  Wi s c o n s i n Ta x  In c r e m e n t  Di s t r i c t  # 31 Ba s e  Pr o p e r t y  In f o r m a t i o n Ma p   Re f  #P a r c e l  Nu m b e r S t r e e t  Ad d r e s s O w n e r A c r e a g e 1 La n d I m p P P T o t a l Eq u a l i z e d   Va l u e   Ra t i o 3 La n d I m p P P T o t a l B l i g h t e d 4Rehab/ Conservation 10 3 ‐03 2 4 ‐01 0 0 1 1 1 8  S Ma i n  St r e e t O s h k o s h  Fu r n i t u r e  LL C 1 . 9 4 3 4 , 0 0 0 0 0 3 4 , 0 0 0 9 9 . 7 6 % 3 4 , 0 8 2 0 0 3 4 , 0 8 2 1 . 9 4 20 3 ‐03 2 4 ‐02 0 0 1 2 1 2  S Ma i n  St r e e t O s h k o s h  Fu r n i t u r e  LL C 6 . 1 1 1 0 6 , 9 0 0 0 0 1 0 6 , 9 0 0 9 9 . 7 6 % 1 0 7 , 1 5 7 0 0 1 0 7 , 1 5 7 6 . 1 1 30 3 ‐03 7 7 ‐00 0 0 0  Pio n e e r  Dr i v e F o x  Va l l e y  & We s t e r n  Ltd0.72 0 0 0 0 9 9 . 7 6 % 0 0 0 0 To t a l  Ac r e a g e 8 . 7 7 14 0 , 9 0 0 0 0 1 4 0 , 9 0 0 1 4 1 , 2 3 9 0 0 8 . 0 5 0 91.79%0.00% Es t i m a t e d  Ba s e  Va l u e 1 4 1 , 2 3 9 NO T E S : 1Ac r e a g e  fo r  Ma p  Re f e r e n c e  #1  an d  #2  pa r c e l s  pr o v i d e d  by  Ci t y  st a f f .  Ac r e a g e  fo r  Ma p  Re f e r e n c e  #3  pa r c e l  ta k e n  fr o m  Cit y  of  Os h k o s h  Pa r c e l  Vi e w e r . 2Es t i m a t e d  Ja n u a r y  1,  20 1 7  as s e s s e d  va l u e s  as  pr o v i d e d  by  th e  Cit y  of  Os h k o s h . 3Eq u a l i z a t i o n  ra t i o  as  of  Ja n u a r y  1, 20 1 6  as  pu b l i s h e d  by  th e  Wi s c o n s i n  De p a r t m e n t  of  Re v e n u e . 4Pr o p e r t i e s  to  be  lo c a t e d  wi t h i n  th e  Di s t r i c t  co n s i s t  of  la n d  up o n  wh i c h  bu i l d i n g s  or  st r u c t u r e s  ha v e  be e n  de m o l i s h e d  an d  wh i c h  be c a u s e  of  ob s o l e t e  pl a t t i n g ,  div e r s i t y  of  ow n e r s h i p ,  deterioration of 3of  st r u c t u r e s  or  sit e  im p r o v e m e n t s ,  or  ot h e r w i s e ,  su b s t a n t i a l l y  im p a i r s  or  ar r e s t s  th e  so u n d  gr o w t h  of  th e  co m m u n i t y  co n s i s t e n t  wi t h  Wi s .  St a t .  § 66 . 1 1 0 5 ( 2 ) ( a e ) 1 . b . Pr o p e r t y  In f o r m a t i o n A s s e s s m e n t  In f o r m a t i o n 2 Eq u a l i z e d  Va l u e D i s t r i c t  Classification _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 10 February 22, 2017 SECTION 6: Equalized Value Test The following calculations demonstrate that the City is in compliance with Wisconsin Statutes Section.66.1105(4)(gm)4.c., which requires that the equalized value of the taxable property in the proposed District, plus the value increment of all existing tax incremental districts, does not exceed 12% of the total equalized value of taxable property within the City. The equalized value of the increment of existing tax incremental districts within the City, plus the base value of the proposed District, totals $264,280,139. This value is less than the maximum of $453,147,036 in equalized value that is permitted for the City of Oshkosh. The City therefore expects to be in compliance with the statutory equalized valuation test and may proceed with creation of this District. District Creation Date2/28/2017 Valuation DataPercentValuation Data Currently AvailableChangeEst. Creation Date 2016 Total EV (TID In)3,776,225,3003,776,225,300 12% Test453,147,036453,147,036 Total Existing Increment264,138,900264,138,900 Projected Base of New or Amended District141,239141,239 Total Value Subject to 12% Test264,280,139264,280,139 Compliance PASSPASS City of Oshkosh, Wisconsin Tax Increment District # 31 Valuation Test Compliance Calculation _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 11 February 22, 2017 SECTION 7: Statement of Kind, Number and Location of Proposed Public Works and Other Projects Project Costs are any expenditure made, estimated to be made, or monetary obligations incurred or estimated to be incurred, by the City as outlined in this Plan. Project Costs will be diminished by any income, special assessments or other revenues, including user fees or charges received. To the extent the costs of a Project benefit the City outside the District that proportionate share of the cost is not a Project Cost. Costs identified in this Plan are preliminary estimates made prior to design considerations and are subject to change after planning is completed. Pro-ration of costs in the Plan are also estimates and subject to change based upon implementation, future assessment policies and user fee adjustments. The following is a list of public works and other TIF-eligible projects that the City may need to implement in conjunction with this District. Any costs necessary or convenient to the creation of the District or directly or indirectly related to the public works and other projects are considered Project Costs and eligible to be paid with tax increment revenues of the District. Property, Right-of-Way and Easement Acquisition Property Acquisition In order to promote and facilitate redevelopment the City may acquire property within the District. The cost of property acquired, and any costs associated with the transaction, are eligible Project Costs. Following acquisition, other Project Costs within the categories detailed in this Section may be incurred in order to make the property suitable for development and/or redevelopment. Any revenue received by the City from the sale of property acquired pursuant to the execution of this Plan will be used to reduce the total project costs of the District. If total Project Costs incurred by the City to acquire property and make it suitable for development and/or redevelopment exceed the revenues or other consideration received from the sale or lease of that property, the net amount shall be considered “real property assembly costs” as defined in Wisconsin Statutes Section 66.1105(2)(f)1.c., and subject to recovery as an eligible Project Cost. Acquisition of Rights-of-Way The City may need to acquire property to allow for installation of streets, driveways, sidewalks, utilities, stormwater management practices and other public infrastructure. Costs incurred by the City to identify, negotiate and acquire rights-of-way are eligible Project Costs. Acquisition of Easements The City may need to acquire temporary or permanent easements to allow for installation and maintenance of streets, driveways, sidewalks, utilities, stormwater management practices and other public infrastructure. Costs incurred by the City to identify, negotiate and acquire easement rights are eligible Project Costs. Relocation Costs If relocation expenses are incurred in conjunction with the acquisition of property, those expenses are eligible Project Costs. These costs may include, but are not limited to: preparation of a relocation plan; allocations of staff time; legal fees; publication of notices; obtaining appraisals; and payment of relocation benefits as required by Wisconsin Statutes Sections 32.19 and 32.195. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 12 February 22, 2017 Site Preparation Activities Environmental Audits and Remediation Any cost incurred by the City related to environmental audits, testing, and remediation are eligible Project Costs. Demolition In order to make sites suitable for development, the City may incur costs related to demolition and removal of structures or other land improvements, to include abandonment of wells or other existing utility services. Site Grading Land within the District may require grading to make it suitable for development and/or redevelopment, to provide access, and to control stormwater runoff. The City may need to remove and dispose of excess material, or bring in fill material to provide for proper site elevations. Expenses incurred by the City for site grading are eligible Project Costs. Utilities Sanitary Sewer System Improvements There are inadequate sanitary sewer facilities serving areas of the District. To allow redevelopment to occur, the City may need to construct, alter, rebuild or expand sanitary sewer infrastructure within the District. Eligible Project Costs include, but are not limited to, construction, alteration, rebuilding or expansion of: collection mains; manholes and cleanouts; service laterals; force mains; interceptor sewers; and all related appurtenances. To the extent sanitary sewer projects undertaken within the District provide direct benefit to land outside of the District, the City will make an allocation of costs based on such benefit. Those costs corresponding to the benefit allocated to land within the District, and necessitated by the implementation of the Project Plan, are eligible Project Costs. Implementation of the Project Plan may also require that the City construct, alter, rebuild or expand sanitary sewer infrastructure located outside of the District. That portion of the costs of sanitary sewer system projects undertaken outside the District which are necessitated by the implementation of the Project Plan are eligible Project Costs. Water System Improvements There are inadequate water distribution facilities serving areas of the District. To allow redevelopment to occur, the City may need to construct, alter, rebuild or expand water system infrastructure within the District. Eligible Project Costs include, but are not limited to, construction, alteration, rebuilding or expansion of: distribution mains; manholes and valves; hydrants; service laterals; and all related appurtenances. To the extent water system projects undertaken within the District provide direct benefit to land outside of the District, the City will make an allocation of costs based on such benefit. Those costs corresponding to the benefit allocated to land within the District, and necessitated by the implementation of the Project Plan, are eligible Project Costs. Implementation of the Project Plan may also require that the City construct, alter, rebuild or expand water system infrastructure located outside of the District. That portion of the costs of water system projects undertaken outside the District which are necessitated by the implementation of the Project Plan are eligible Project Costs. Stormwater Management System Improvements Redevelopment within the District will cause stormwater runoff and pollution. To manage this stormwater runoff, the City may need to construct, alter, rebuild or expand stormwater management infrastructure within the District. Eligible Project Costs include, but are not limited to, construction, alteration, rebuilding or expansion of: stormwater collection mains; inlets, manholes and valves; service laterals; and _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 13 February 22, 2017 infiltration, filtration and detention Best Management Practices (BMP’s). To the extent stormwater management system projects undertaken within the District provide direct benefit to land outside of the District, the City will make an allocation of costs based on such benefit. Those costs corresponding to the benefit allocated to land within the District, and necessitated by the implementation of the Project Plan, are eligible Project Costs. Implementation of the Project Plan may also require that the City construct, alter, rebuild or expand stormwater management infrastructure located outside of the District. That portion of the costs of stormwater management system projects undertaken outside the District which are necessitated by the implementation of the Project Plan are eligible Project Costs. Streets and Streetscape Street Improvements There are inadequate street improvements serving areas of the District. To allow redevelopment to occur, the City may need to construct and/or reconstruct streets, highways, alleys, access drives and parking areas. Eligible Project Costs include, but are not limited to: excavation; removal or placement of fill; construction of road base; asphalt or concrete paving or repaving; installation of curb and gutter; installation of sidewalks and bicycle lanes; installation of culverts, signals; utility relocation, to include burying overhead utility lines; street lighting; installation of traffic control signage and traffic signals; pavement marking; right-of-way restoration; installation of retaining walls; and installation of fences, berms, and landscaping. Streetscaping and Landscaping In order to attract redevelopment consistent with the objectives of this Plan, the City may install amenities to enhance development sites, rights-of-way and other public spaces. These amenities include, but are not limited to: landscaping, lighting of streets, sidewalks, parking areas and public areas; installation of planters, benches, clocks, tree rings, trash receptacles and similar items; and installation of brick or other decorative walks, terraces and street crossings. These and any other similar amenities installed by the City are eligible Project Costs. RDA Type Activities Contribution to Redevelopment Authority As provided for in Wisconsin Statue Sections 66.1105(2)(f)1h and 66.1333(13), the City may provide funds to its RDA to be used for administration, planning operations, and capital costs, including but not limited to real property acquisition, related to the purposes for which it was established in furtherance of any redevelopment or urban renewal project. Funds provided to the RDA for this purpose are eligible Project Costs. Revolving Loan/Grant Program To encourage private redevelopment consistent with the objectives of this Plan, the City, through its RDA, may provide loans and/or matching grants to eligible property owners in the District. Loan and/or matching grant recipients will be required to sign an agreement specifying the nature of the property improvements to be made. Eligible improvements will be those that are likely to improve the value of the property, enhance the visual appearance of the property and surrounding area, correct safety deficiencies, or as otherwise specified by the RDA in the program manual. Any funds returned to the RDA from the repayment of loans made are not considered revenues to the District, and will not be used to offset District Project Costs. Instead, these funds may be placed into a revolving loan fund and will continue to be used for the program purposes stated above. Any funds provided to the RDA for purposes of implementing this program are considered eligible Project Costs. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 14 February 22, 2017 Miscellaneous Cash Grants (Development Incentives) The City may enter into agreements with property owners, lessees, or developers of land located within the District for the purpose of sharing costs to encourage the desired kind of improvements and assure tax base is generated sufficient to recover project costs. No cash grants will be provided until the City executes a developer agreement with the recipient of the cash grant. Any payments of cash grants made by the City are eligible Project Costs. Projects Outside the Tax Increment District Pursuant to Wisconsin Statutes Section 66.1105(2)(f)1.n, the City may undertake projects within territory located within one-half mile of the boundary of the District provided that: 1) the project area is located within the City’s corporate boundaries and 2) the projects are approved by the Joint Review Board. The cost of projects completed outside the District pursuant to this section are eligible project costs, and may include any project cost that would otherwise be eligible if undertaken within the District. The City intends to make the following project cost expenditures outside the District: improvement of portions of E. 11th Avenue, S. Park Avenue, and S Main Street which adjoin but do not lie entirely within the boundaries of the District. Professional Service and Organizational Costs The costs of professional services rendered, and other costs incurred, in relation to the creation, administration and termination of the District, and the undertaking of the projects contained within this Plan, are eligible Project Costs. Professional services include, but are not limited to: architectural; environmental; planning; engineering; legal; audit; financial; and the costs of informing the public with respect to the creation of the District and the implementation of the Plan. Administrative Costs The City may charge to the District as eligible Project Costs reasonable allocations of administrative costs, including, but not limited to, employee salaries. Costs allocated will bear a direct connection to the time spent by City employees in connection with the implementation of the Plan. Financing Costs Interest expense, debt issuance expenses, redemption premiums, and any other fees and costs incurred in conjunction with obtaining financing for projects undertaken under this Plan are eligible Project Costs. With all Projects the costs of engineering, design, survey, inspection, materials, construction, restoring property to its original condition, apparatus necessary for public works, legal and other consultant fees, testing, environmental studies, permits, updating City ordinances and plans, judgments or claims for damages and other expenses are included as Project Costs. In the event any of the Project Cost expenditures included in this Plan are determined not to be reimbursable out of the TIF fund by counsel retained by the City for purposes of making such determination, or a court of record so rules in a final order, then such Project Cost is deleted from this Plan and the remainder of the Projects shall be deemed the entirety of the Projects for purposes of this Plan. The City reserves the right to implement only those projects that remain viable as the Plan period proceeds. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 15 February 22, 2017 SECTION 8: Maps Showing Proposed Improvements and Uses _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 16 February 22, 2017 _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 17 February 22, 2017 SECTION 9: Detailed List of Project Costs All costs are based on 2017 prices and are preliminary estimates. The City reserves the right to increase these costs to reflect inflationary increases and other uncontrollable circumstances between 2017 and the time the expenditure is made. The City also reserves the right to increase certain Project Costs to the extent others are reduced or not implemented without amending the Plan. The tax increment allocation is preliminary and is subject to adjustment based upon the implementation of the Plan. This Plan is not meant to be a budget nor an appropriation of funds for specific projects, but a framework within which to manage projects. All costs included in the Plan are estimates based on best information available. The City retains the right to delete projects or change the scope and/or timing of projects implemented as they are individually authorized by the Common Council, without amending the Plan. Proposed TIF Project Cost Estimates Supporting Project List Providing Basis for Development Incentive 1Concrete Paving2017324,000180,000504,000 2Water Main2017162,00086,000248,000 3Sanitary Sewer Main201780,00066,000146,000 4Storm Sewer201770,000970,0001,040,000 5Sidewalk 201757,60032,00030,000119,600 6Traffic Signals2017125,000125,000250,000 7Street Lights201779,20044,000100,000223,200 8Remediation Expense2017825,000825,000 9Geo Pier & Grid Installation2017759,600759,600 10Stormwater Management2017234,050234,050 Total Supporting Project List897,8001,503,000130,0001,818,6504,349,450 Estimated Project List 11Development Incentive Principal2019 ‐ 2040(Total from Above)4,349,450 12Development Incentive Interest2019 ‐ 20402,541,995 13SBA Loan2019 ‐ 2032185,551 14Administrative Costs2017 ‐ 2040265,000 Total Projects 7,341,996 Notes: 1Cost estimates for Project ID Nos. 1 ‐ 10 provided by City staff. 2Portions of E. 11th Avenue, S. Park Avenue, and S Main Street that will be improved adjoin but do not lie entirely within the boundaries of the District. To the extent 2improvements are made outside the District, these improvements are eligible Project Costs pursuant to Wisconsin Statutes Section 66.1105(2)(f)1.n. City of Oshkosh, Wisconsin Tax Increment District # 31  & Estimated Project List1 & 2 TotalProject ID Project Name/TypeE. 11th AveS. Park AveS. Main St.Projected  Year Site Work TotalProject ID Project Name/Type Projected  Year _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 18 February 22, 2017 SECTION 10: Economic Feasibility Study, Financing Methods, and the Time When Costs or Monetary Obligations Related are to be Incurred The information and exhibits contained within this Section demonstrate that the proposed District is economically feasible insofar as:  The City has available to it the means to secure the necessary financing required to accomplish the projects contained within this Plan. A listing of “Available Financing Methods” follows.  The City expects to complete the projects in one or multiple phases, and can adjust the timing of implementation as needed to coincide with the pace of private development. A discussion of the phasing and projected timeline for project completion is discussed under “Plan Implementation” within this Section. A table identifying the financing method for each phase and the time at which that financing is expected to be incurred is included.  The development anticipated to occur as a result of the implementation of this Plan will generate sufficient tax increments to pay for the cost of the projects. Within this Section are tables identifying: 1) the development expected to occur, 2) a projection of tax increments to be collected resulting from that development and other economic growth within the District, and 3) a cash flow model demonstrating that the projected tax increment collections and all other revenues available to the District will be sufficient to pay all Project Costs. Available Financing Methods To the extent Project Costs cannot be paid from cash on hand, the following is a list of the types of debt obligations that the City could utilize to raise the capital needed to finance Project Costs or to pay commitments to developers. General Obligation (G.O.) Bonds or Notes The City may issue G.O. Bonds or Notes to finance the cost of projects included within this Plan. The Wisconsin State Constitution limits the principal amount of G.O. debt that the City may have outstanding at any point in time to an amount not greater than five percent of its total equalized value. As of December 31, 2016 the City had approximately $48.6 million in unused G.O. debt capacity available. Bonds Issued to Developers (“Pay as You Go” Financing) The City may issue a bond or other obligation to one or more developers who provide financing for projects included in this Plan. Repayment of the amounts due to the developer under the bonds or other obligations are limited to an agreed percentage of the available annual tax increments collected that result from the improvements made by the developer. To the extent the tax increments collected are insufficient to make annual payments, or to repay the entire obligation over the life of the District, the City’s obligation is limited to not more than the agreed percentage of the actual increments collected. Bonds or other obligations issued to developers in this fashion are not general obligations of the City and, therefore, do not count against the City’s statutory borrowing capacity. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 19 February 22, 2017 Tax Increment Revenue Bonds The City has the authority to issue revenue bonds secured by the tax increments to be collected. These bonds may be issued directly by the City, or as a form of lease revenue bond by a Redevelopment Authority (RDA). Tax Increment Revenue Bonds and Lease Revenue Bonds are not general obligations of the City and therefore do not count against the City’s statutory borrowing capacity. To the extent tax increments collected are insufficient to meet the annual debt service requirements of the revenue bonds, the City may be subject to either a permissive or mandatory requirement to appropriate on an annual basis a sum equal to the actual or projected shortfall. Utility Revenue Bonds The City can issue revenue bonds to be repaid from revenues of its various systems, including revenues paid by the City that represent service of the system to the City. There is neither a statutory nor constitutional limitation on the amount of revenue bonds that can be issued, however, water rates are controlled by the Wisconsin Public Service Commission and the City must demonstrate to bond purchasers its ability to repay revenue debt with the assigned rates. To the extent the City utilizes utility revenues other than tax increments to repay a portion of the bonds, the City must reduce the total eligible Project Costs in an equal amount. Special Assessment “B” Bonds The City has the ability to levy special assessments against benefited properties to pay part of the costs for street, curb, gutter, sewer, water, storm sewers and other infrastructure. In the event the City determines that special assessments are appropriate, the City can issue Special Assessment B bonds pledging revenues from special assessment installments to the extent assessment payments are outstanding. These bonds are not counted against the City's statutory borrowing capacity. If special assessments are levied, the City must reduce the total eligible Project Costs under this Plan in an amount equal to the total collected. Plan Implementation The City anticipates making total Project Cost expenditures of approximately $7,342,000 to facilitate construction of the arena and the associated public infrastructure improvements that will be required to support it. The estimated expenditures include $2,531,000 for necessary street and utility improvements on E. 11th Avenue, S. Park Avenue, and S. Main Street, and $1,819,000 for private site improvements consisting of environmental remediation costs, additional foundation work required for construction due to soil conditions (geo-piers) and stormwater management. Costs for both the public and private improvements are expected to be paid by the site developer and reimbursed through the tax increments collected. In addition to the $4,350,000 in estimated public and private improvement costs detailed above, the City expects to pay an estimated $2,542,000 in interest expense on the incentive provided, $186,000 to pay the cost of an outstanding SBA loan associated with the development site, and an estimated $265,000 in administrative costs that will be incurred over the life of the District. If financing as outlined in this Plan proves unworkable, the City reserves the right to use alternate financing solutions for the projects as they are implemented. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 20 February 22, 2017 Development Assumptions ActualArenaAnnual Total 1201718,000,00018,000,00020171 22018020182 32019020193 42020020204 52021020215 62022020226 72023020237 82024 (8,000,000)(8,000,000)20248 92025020259 1020260202610 1120270202711 1220280202812 1320290202913 1420300203014 1520310203115 1620320203216 1720330203317 1820340203418 1920350203519 2020360203620 2120370203721 2220380203822 2320390203923 2420400204024 2520410204125 2620420204226 2720430204327 Totals010,000,00010,000,000 Notes: 1Estimated valuation provided by City of Oshkosh staff on 1‐4‐2017. City of Oshkosh, Wisconsin Tax Increment District # 31 Development Assumptions1 Construction YearConstruction Year _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 21 February 22, 2017 Increment Revenue Projections Type of DistrictBase Value141,239 District Creation DateAppreciation Factor0.00%Apply to Base Value Valuation DateJan 1,2017Base Tax Rate$26.98 Max Life (Years)Rate Adjustment Factor Expenditure Period/Termination222/28/2039 Revenue Periods/Final Year272045 Extension Eligibility/YearsYes3Tax Exempt Discount Rate4.00% Recipient DistrictTaxable Discount Rate5.50% Construction  YearValue AddedValuation Year Inflation  Increment Total  IncrementRevenue YearTax Rate1 Tax Increment Tax Exempt  NPV  Calculation Taxable NPV  Calculation 1201718,000,0002018018,000,0002019$26.98 485,696 467,016460,376 2201802019018,000,0002020$26.98 485,696 916,069896,750 3201902020018,000,0002021$26.98 485,696 1,347,8511,310,376 4202002021018,000,0002022$26.98 485,696 1,763,0261,702,438 5202102022018,000,0002023$26.98 485,696 2,162,2332,074,061 6202202023018,000,0002024$26.98 485,696 2,546,0862,426,310 7202302024018,000,0002025$26.98 485,696 2,915,1752,760,195 82024 ‐8,000,0002025010,000,0002026$26.98 269,831 3,112,3382,936,017 9202502026010,000,0002027$26.98 269,831 3,301,9183,102,673 10202602027010,000,0002028$26.98 269,831 3,484,2063,260,640 11202702028010,000,0002029$26.98 269,831 3,659,4833,410,372 12202802029010,000,0002030$26.98 269,831 3,828,0193,552,299 13202902030010,000,0002031$26.98 269,831 3,990,0733,686,826 14203002031010,000,0002032$26.98 269,831 4,145,8943,814,340 15203102032010,000,0002033$26.98 269,831 4,295,7213,935,206 16203202033010,000,0002034$26.98 269,831 4,439,7864,049,771 17203302034010,000,0002035$26.98 269,831 4,578,3104,158,364 18203402035010,000,0002036$26.98 269,831 4,711,5074,261,295 19203502036010,000,0002037$26.98 269,831 4,839,5804,358,861 20203602037010,000,0002038$26.98 269,831 4,962,7284,451,340 21203702038010,000,0002039$26.98 269,831 5,081,1394,538,997 22203802039010,000,0002040$26.98 269,831 5,194,9954,622,085 23203902040010,000,0002041$26.98 269,831 5,304,4734,700,842 24204002041010,000,0002042$26.98 269,831 5,409,7404,775,492 25204102042010,000,0002043$26.98 269,831 5,510,9584,846,251 26204202043010,000,0002044$26.98 269,831 5,608,2834,913,321 27204302044010,000,0002045$26.98 269,831 5,701,8654,976,895 Totals10,000,0000Future Value of Increment8,796,497 Notes: 1Tax rate shown is actual TID Interim Rate for the 2016/17 levy per DOR Form PC‐202 (Tax Increment Collection Worksheet). 27 Yes City of Oshkosh, Wisconsin Tax Increment District # 31 Tax Increment Projection Worksheet Blighted Area February 28, 2017 __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ __ Pr o j e c t P l a n T I D N o . 3 1 C r e a t i o n City of Oshkosh pa r e d b y E h l e r s P a g e 2 2 F e b r u a r y 2 2 , 2 0 1 7 Ca s h F l o w Ci t y  of  Os h k o s h ,  Wi s c o n s i n Ta x  In c r e m e n t  Di s t r i c t  # 31 Ca s h  Fl o w  Pr o j e c t i o n Ye a r In t e r e s t Year 20 1 7 0 4,3 4 9 , 4 5 0 1 0 8 , 7 3 6 4 , 4 5 8 , 1 8 6 3 5 , 0 0 0 35 , 0 0 0 (3 5 , 0 0 0 ) ( 3 5 , 0 0 0 ) 4,458,1862017 20 1 8 (7 0 0 ) (7 0 0 ) 4,4 5 8 , 1 8 6 2 2 2 , 9 0 9 4 , 6 8 1 , 0 9 6 1 0 , 0 0 0 10 , 0 0 0 (1 0 , 7 0 0 ) ( 4 5 , 7 0 0 ) 4,681,0962018 20 1 9 4 8 5 , 6 9 6 (9 1 4 ) 48 4 , 7 8 2 4,6 8 1 , 0 9 6 4 1 5 , 8 2 9 2 1 3 , 2 6 3 4 , 4 7 8 , 5 3 0 1 3 , 2 5 4 1 0 , 0 0 0 43 9 , 0 8 3 45 , 7 0 0 (0)4,478,5302019 20 2 0 4 8 5 , 6 9 6 (0 ) 48 5 , 6 9 6 4,4 7 8 , 5 3 0 4 6 2 , 4 4 3 2 0 0 , 8 0 4 4 , 2 1 6 , 8 9 2 1 3 , 2 5 4 1 0 , 0 0 0 48 5 , 6 9 6 0 (0)4,216,8922020 20 2 1 4 8 5 , 6 9 6 (0 ) 48 5 , 6 9 6 4,2 1 6 , 8 9 2 4 6 2 , 4 4 3 1 8 7 , 7 2 2 3 , 9 4 2 , 1 7 2 1 3 , 2 5 4 1 0 , 0 0 0 48 5 , 6 9 6 0 (0)3,942,1722021 20 2 2 4 8 5 , 6 9 6 (0 ) 48 5 , 6 9 6 3,9 4 2 , 1 7 2 4 6 2 , 4 4 3 1 7 3 , 9 8 6 3 , 6 5 3 , 7 1 6 1 3 , 2 5 4 1 0 , 0 0 0 48 5 , 6 9 6 0 (0)3,653,7162022 20 2 3 4 8 5 , 6 9 6 (0 ) 48 5 , 6 9 6 3,6 5 3 , 7 1 6 4 6 2 , 4 4 3 1 5 9 , 5 6 4 3 , 3 5 0 , 8 3 7 1 3 , 2 5 4 1 0 , 0 0 0 48 5 , 6 9 6 0 (0)3,350,8372023 20 2 4 4 8 5 , 6 9 6 (0 ) 48 5 , 6 9 6 3,3 5 0 , 8 3 7 4 6 2 , 4 4 3 1 4 4 , 4 2 0 3 , 0 3 2 , 8 1 4 1 3 , 2 5 4 1 0 , 0 0 0 48 5 , 6 9 6 0 (0)3,032,8142024 20 2 5 4 8 5 , 6 9 6 (0 ) 48 5 , 6 9 6 3,0 3 2 , 8 1 4 4 6 2 , 4 4 3 1 2 8 , 5 1 9 2 , 6 9 8 , 8 9 0 1 3 , 2 5 4 1 0 , 0 0 0 48 5 , 6 9 6 0 (0)2,698,8902025 20 2 6 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 2,6 9 8 , 8 9 0 2 4 6 , 5 7 8 1 2 2 , 6 1 6 2 , 5 7 4 , 9 2 8 1 3 , 2 5 4 1 0 , 0 0 0 26 9 , 8 3 1 0 (0)2,574,9282026 20 2 7 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 2,5 7 4 , 9 2 8 2 4 6 , 5 7 8 1 1 6 , 4 1 8 2 , 4 4 4 , 7 6 8 1 3 , 2 5 4 1 0 , 0 0 0 26 9 , 8 3 1 0 (0)2,444,7682027 20 2 8 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 2,4 4 4 , 7 6 8 2 4 6 , 5 7 8 1 0 9 , 9 1 0 2 , 3 0 8 , 1 0 0 1 3 , 2 5 4 1 0 , 0 0 0 26 9 , 8 3 1 0 (0)2,308,1002028 20 2 9 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 2,3 0 8 , 1 0 0 2 4 6 , 5 7 8 1 0 3 , 0 7 6 2 , 1 6 4 , 5 9 9 1 3 , 2 5 4 1 0 , 0 0 0 26 9 , 8 3 1 0 (0)2,164,5992029 20 3 0 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 2,1 6 4 , 5 9 9 2 4 6 , 5 7 8 9 5 , 9 0 1 2 , 0 1 3 , 9 2 3 1 3 , 2 5 4 1 0 , 0 0 0 26 9 , 8 3 1 0 (0)2,013,9232030 20 3 1 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 2,0 1 3 , 9 2 3 2 4 6 , 5 7 8 8 8 , 3 6 7 1 , 8 5 5 , 7 1 2 1 3 , 2 5 4 1 0 , 0 0 0 26 9 , 8 3 1 0 (0)1,855,7122031 20 3 2 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 1,8 5 5 , 7 1 2 2 4 6 , 5 7 8 8 0 , 4 5 7 1 , 6 8 9 , 5 9 2 1 3 , 2 5 4 1 0 , 0 0 0 26 9 , 8 3 1 0 (0)1,689,5922032 20 3 3 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 1,6 8 9 , 5 9 2 2 5 9 , 8 3 1 7 1 , 4 8 8 1 , 5 0 1 , 2 4 9 1 0 , 0 0 0 26 9 , 8 3 1 0 0 1 , 5 0 1 , 2 4 9 2 0 3 3 20 3 4 2 6 9 , 8 3 1 0 26 9 , 8 3 1 1,5 0 1 , 2 4 9 2 5 9 , 8 3 1 6 2 , 0 7 1 1 , 3 0 3 , 4 8 8 1 0 , 0 0 0 26 9 , 8 3 1 0 0 1 , 3 0 3 , 4 8 8 2 0 3 4 20 3 5 2 6 9 , 8 3 1 0 26 9 , 8 3 1 1,3 0 3 , 4 8 8 2 5 9 , 8 3 2 5 2 , 1 8 3 1 , 0 9 5 , 8 4 0 1 0 , 0 0 0 26 9 , 8 3 2 (0 ) 01,095,8402035 20 3 6 2 6 9 , 8 3 1 0 26 9 , 8 3 1 1,0 9 5 , 8 4 0 2 5 9 , 8 3 2 4 1 , 8 0 0 8 7 7 , 8 0 9 1 0 , 0 0 0 26 9 , 8 3 2 (0 ) ( 0 ) 877,8092036 20 3 7 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 87 7 , 8 0 9 2 5 9 , 8 3 1 3 0 , 8 9 9 6 4 8 , 8 7 7 1 0 , 0 0 0 26 9 , 8 3 1 0 (0)648,8772037 20 3 8 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 64 8 , 8 7 7 2 5 9 , 8 3 2 1 9 , 4 5 2 4 0 8 , 4 9 7 1 0 , 0 0 0 26 9 , 8 3 2 (0 ) ( 0 ) 408,4972038 20 3 9 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 40 8 , 4 9 7 2 5 9 , 8 3 1 7 , 4 3 3 1 5 6 , 1 0 0 1 0 , 0 0 0 26 9 , 8 3 1 0 (0)156,1002039 20 4 0 2 6 9 , 8 3 1 (0 ) 26 9 , 8 3 1 15 6 , 1 0 0 1 5 6 , 1 0 0 0 0 1 0 , 0 0 0 16 6 , 1 0 0 10 3 , 7 3 1 1 0 3 , 7 3 1 0 2 0 4 0 20 4 1 2 6 9 , 8 3 1 2 , 0 7 5 27 1 , 9 0 6 00 0 0 27 1 , 9 0 6 3 7 5 , 6 3 7 0 2 0 4 1 20 4 2 2 6 9 , 8 3 1 7 , 5 1 3 27 7 , 3 4 4 00 0 0 27 7 , 3 4 4 6 5 2 , 9 8 1 0 2 0 4 2 20 4 3 2 6 9 , 8 3 1 1 3 , 0 6 0 28 2 , 8 9 1 00 0 0 28 2 , 8 9 1 9 3 5 , 8 7 2 0 2 0 4 3 20 4 4 2 6 9 , 8 3 1 1 8 , 7 1 7 28 8 , 5 4 9 00 0 0 28 8 , 5 4 9 1 , 2 2 4 , 4 2 0 0 2 0 4 4 20 4 5 2 6 9 , 8 3 1 2 4 , 4 8 8 29 4 , 3 2 0 00 0 0 29 4 , 3 2 0 1 , 5 1 8 , 7 4 0 0 2 0 4 5 To t a l 8 , 7 9 6 , 4 9 7 6 4 , 2 3 9 8,8 6 0 , 7 3 6 6,8 9 1 , 4 4 5 1 8 5 , 5 5 1 2 6 5 , 0 0 0 7, 3 4 1 , 9 9 6 Total No t e s : 1Pe r c e n t a g e ,  te r m  an d  in t e r e s t  ra t e  sh o w n  fo r  pu r p o s e s  of  es t a b l i s h i n g  ec o n o m i c  fe a s i b i l i t y  on l y .  Th e  Ci t y  ha s  no t  ag r e e d  to  te r m s  or  co n d i t i o n s  wi t h  th e  pr o p o s e d  de v e l o p e r  as  to  an y  pu b l i c  pa r t i c i p a t i o n  in the project. 2In i t i a l  pr i n c i p a l  am o u n t  of  de v e l o p m e n t  in c e n t i v e  is  eq u a l  to  th e  Ci t y ' s  es t i m a t e d  co s t  of  th e  pu b l i c  im p r o v e m e n t s  an d  TI D  el i g i b l e  sit e  im p r o v e m e n t s  th a t  wi l l  be  re q u i r e d  to  su p p o r t  th e  re d e v e l o p m e n t  project. 3Re f l e c t s  re m a i n i n g  lia b i l i t y  fo r  ex i s t i n g  SB A  lo a n  as s o c i a t e d  wi t h  th e  pr o p e r t y  to  be  ac q u i r e d  by  th e  Ci t y . CumulativePAYGO Principal Outstanding Be g i n n i n g   Pr i n c i p a l 2 En d i n g   Pr i n c i p a l De f e r r e d   In t e r e s t S B A  Lo a n 3 Ad m i n . To t a l   Ex p e n d i t u r e s An n u a l De v e l o p e r   In c e n t i v e   Pa y m e n t s Ta x   In c r e m e n t s In t e r e s t   Ea r n i n g s /   (C o s t ) To t a l   Re v e n u e s Pr o j e c t e d  Re v e n u e s E x p e n d i t u r e s B a l a n c e s Pa y  As  Yo u  Go  (P A Y G O )  De v e l o p e r  Ob l i g a t i o n 1 Projected TID Closure _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 23 February 22, 2017 SECTION 11: Annexed Property There are no lands proposed for inclusion within the District that were annexed by the City on or after January 1, 2004. SECTION 12: Estimate of Property to be Devoted to Retail Business Pursuant to Wisconsin Statutes Sections 66.1105(5)(b) and 66.1105(6)(am)1, the City estimates that less than 35% of the territory within the District will be devoted to retail business at the end of the District’s maximum expenditure period. SECTION 13: Proposed Zoning Ordinance Changes The proposed Plan is in general conformance with the City of Oshkosh’s present zoning and no changes are anticipated to the Plan area’s Central Mixed Use – Planned Development (CMU-PD) Overlay zoning. SECTION 14: Proposed Changes in Master Plan, Map, Building Codes and City of Oshkosh Ordinances The proposed Plan is in general conformance with the City of Oshkosh’s Comprehensive Plan identifying the area as appropriate for mixed downtown development. All development within the District will be required to conform to the State Building Codes and will be subject to the City's permitting and inspection procedures. The proposed Plan conforms to all relevant State and local ordinances, plans, and codes, thus, no changes to the existing regulations are proposed or needed. SECTION 15: Relocation Implementation of this Plan will not require relocation of individuals or business operations. If relocation were to become necessary, it will be carried out in accordance with the relocation requirements set forth in Chapter 32 of the Wisconsin Statutes and the Federal Uniform Relocation Assistance and Real Property Acquisitions Policy Act of 1970 (P.L. 91-646) as applicable. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 24 February 22, 2017 SECTION 16: Orderly Development of the City of Oshkosh Creation of the District and the implementation of the projects in its Plan will promote the orderly development of the City of Oshkosh by eliminating blight and encouraging redevelopment of an underutilized site. By utilizing the provisions of the Tax Increment Finance Law, the City can stabilize property values and attract new investment that results in increased tax base. Development of new uses in the District will add to the tax base and will generate positive secondary impacts in the community such as increased employment opportunities and increased demand for retail, service and hospitality related services. SECTION 17: List of Estimated Non-Project Costs Non-Project costs are public works projects that only partly benefit the District or are not eligible to be paid with tax increments, or costs not eligible to be paid with TIF funds. Examples would include: A public improvement made within the District that also benefits property outside the District. That portion of the total project costs allocable to properties outside of the District would be a non-project cost. A public improvement made outside the District that only partially benefits property within the District. That portion of the total project costs allocable to properties outside of the District would be a non-project cost. Projects undertaken within the District as part of the implementation of this Project Plan, the costs of which are paid fully or in part by impact fees, grants, special assessments, or revenues other than tax increments. The City does not expect to incur any non-project costs in the implementation of this Project Plan. _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 25 February 22, 2017 SECTION 18: Opinion of Attorney for the City of Oshkosh Advising Whether the Plan is Complete and Complies with Wisconsin Statutes 66.1105 _____________________________________________________________________________________________ Project Plan TID No. 31 Creation City of Oshkosh Prepared by Ehlers Page 26 February 22, 2017 Statement of Taxes Data Year:2015Percentage Winnebago County19,019,11319.58% City of Oshkosh40,658,28941.85% School District of Oshkosh Area33,555,43834.54% Fox Valley Technical College3,910,2344.03% Total97,143,074 Revenue Year Winnebago  CountyCity of Oshkosh School District  of Oshkosh  Area Fox Valley  Technical  CollegeTotalRevenue Year 201995,092203,283167,77119,550485,6962019 202095,092203,283167,77119,550485,6962020 202195,092203,283167,77119,550485,6962021 202295,092203,283167,77119,550485,6962022 202395,092203,283167,77119,550485,6962023 202495,092203,283167,77119,550485,6962024 202595,092203,283167,77119,550485,6962025 202652,829112,93593,20610,861269,8312026 202752,829112,93593,20610,861269,8312027 202852,829112,93593,20610,861269,8312028 202952,829112,93593,20610,861269,8312029 203052,829112,93593,20610,861269,8312030 203152,829112,93593,20610,861269,8312031 203252,829112,93593,20610,861269,8312032 203352,829112,93593,20610,861269,8312033 203452,829112,93593,20610,861269,8312034 203552,829112,93593,20610,861269,8312035 203652,829112,93593,20610,861269,8312036 203752,829112,93593,20610,861269,8312037 203852,829112,93593,20610,861269,8312038 203952,829112,93593,20610,861269,8312039 204052,829112,93593,20610,861269,8312040 204152,829112,93593,20610,861269,8312041 204252,829112,93593,20610,861269,8312042 204352,829112,93593,20610,861269,8312043 204452,829112,93593,20610,861269,8312044 204552,829112,93593,20610,861269,8312045 Total 1,722,2183,681,6883,038,511354,0798,796,497 Note: The projection shown above is provided to meet the requirements of Wisconsin Statute 66.1105(4)(i)4. Estimated portion of taxes that owners of taxable property in each taxing jurisdiction  overlaying district would pay by jurisdiction. Exhibit A: Calculation of the Share of Projected Tax Increments Estimated to be Paid by the Owners of Property in the Overlying Taxing Jurisdictions