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1988-05-16 CC Agenda/PacketCITY OF ALBERTVILLE P. O. BOX 131 ALBERTVILLE, MINNESOTA 55301 PHONE: (612) 497-3384 COUNC�L AGENDA MAY JJ 1988 I. CALL MEETING TO ORDER II. APPROVAL OF THE AGENDA S III. APPROVAL OF THE COUNCIL MINUTES IV. COMMUNITY FORUM 7:05 Lions --Community Center/City Hall Discussion 7:30 Keith Franklin -- Billboards V. DEPARTMENT BUSINESS a. MAINTENANCE - Fence for Wastewater Treatment Facility - Sale of Flight Pumps - Carpet Cleaning Clarification of allowable time at Council Meetings - Nu -Surface School on May 26th--No Charge b. ENGINEERING # - Feasibility Report on the Proposed Savitski Project Awarding of Contract for Improvement Projects 1988-1A and 1988-3A - Other Business c. LEGAL * - Street Vacations --Old 152 --Between Lot 1, Block 2 (L. Weibel) and Lot 49 Block 1 (A. Middleton) # - Sign Ordinance Amendment - PPM (Smith Ackermann Developer's Agreement) - Other Business d. FINANCIAL - Review of "Final" Financing Schedules - Resolution Ordering the Advertisement on Bond Sale e. ADMINISTRATION # - Income Received and Bills to be Paid Request to Locate a Temporary Construction Building the site of the Darkenwald Development * - Industrial Park Development * - Park Board Minutes Approval of a Limited 3.2 beer License Jaycees Queen Coronation Dance on June 18th Set a Joint Public Hearing of the Council and Planning Commission for--Savitski Subdivision --Pouliot Lot Division on June 6th at 7:30 p.m. Other Business VI. MEMBER'S REPORT VII. OTHER BUSINESS - TAX INCREMENT FINANCING INFORMATION AVAILABLE * - Article on ALL TERRAIN VEHICLES * - Small Talk VIII. MOTION TO ADJOURN Make our City ....... Your City We invite Home, Industry, Business COUNCIL MEETING MINUTES MAY 16, 1988 The regular meeting of the Albertville City Council was called to order by Mayor Loretta Roden. Council members present included Bob Braun, Don Cornelius, Donatus Vetsch and Gary Schwenzfeier. Others present included Maureen Andrews, Bob Miller, Brad Farnham, Thore Meyer, Bob Sullentrop, Ken Lindsay and Lorie Villareal. The Council reviewed the agenda for the evening's meeting. A motion was made by Bob Braun and seconded by Don Cornelius to approve the agenda. All were in favor and the motion carried. The minutes of the May 2nd Council meeting were reviewed. Don Cornelius made a motion to approve the minutes and Gary Schwenzfeier seconded this motion. All were in favor and the motion carried. The Feasibility Report on the proposed Savitski Project was reviewed for the Council. Bob Sullentrop presented two options for the Councils review and discussion: OPTION 1 would relocate the lift station and the Highway 37 interceptor from its proposed location north of the Burlington Northern Railroad to the south side of the tracks in the the Savitski Project. It was pointed out that this proposal would need to be done by change order to the 1988-3A construction project (for which bids were opened on Friday 13, 1988). Under the Option 1 proposal the sanitary sewer would consist of 1500 feet of 12-inch PVC and 30 feet of 18-inch ductile iron pipe (D.I.P.). It was pointed out that this option in the change order would approximate the original design as referenced in the plans and specifications for,1988-3A. The entire sewer would be an interceptor ine. The cost of the installation of sanitary sewer under Option 1 would result in a cost of $27,465.00. (The minutes should point out that this takes into account the fact that a change order would be used and that this is the net result of any add/deducts that would need to be done.) ;OUNCIL MINUTES PAGE 2 OPTION 2 would leave the lift station located on the north side of the railroad as proposed in the original plans and specifications prepared for the Westwind development. Option 2 would consist of 1025 feet if 12-inch PVC for the sanitary sewer and 600 feet of 8-inch PVC. Only the 12 inch pipe would be part of the interceptor lines. Option 2 would cost approximately $70,840.00. It was pointed out that under both plans individual 6-inch services would be provided for each lot. In addition, the feasibility report calls for the water, storm sewer and street quantities to remain the same under both options. The feasibility report proposes that the watermain would consist f approximately 1055 feet of 8-inch D.I.P. It was pointed out that the change order (if agreed to by the contractor) would included the provision of gate valves and fire hydrants as requested by the Joint Power's Board. Service lines would be 4-inch D.I.P. The cost of installation of the watermain would run $25,374.00. The storm sewer would consist of 70 feet of 18-inch reinforced concrete pipe and 2 catch basins. The storm sewer would discharge into the existing drainage south of the Burlington Northern Railroad tracks. The cost of installing the storm sewer has been estimated at $4,195.00. The street improvement would consist of 1100 feet of 4-inch bituminous pavement and a B-6-18 concrete curb and gutter installed over a 15-inch gravel base. The street would be 45 feet in width and will have a south turn in its design. The installation of the streets will be done under the existing policy that the first 2 inch lift of �acktop will be installed during the year of construction and that the second lift will be installed the following year. The cost of installation has been estimated to run $81,455.00. COUNCIL MINUTES PAGE 3 The feasibility report includes the additional costs of $27,700.00 for engineering, legal, administration and contingencies. The minutes should note that this figure does not include any bonding expenditures. The minutes should note that the engineer pointed out that since the feasibility report was completed that Andy Savitski had requested a minor change in the subdivision layout, which included moving the access road south by approximately 200 feet in order to better service the site (by allowing lots to be located on both sides of the road). A member of the Council questioned why there was a difference between the two options? The most notable difference is that Option 2 —,ould cost the City an additional $60,000.00 and would only be recommended if the contractor would not willing to do the additional work under a contract amendment. It was agreed that Option 1 allows for a much better location, being more serviceable as well as economical and could be done without expense to the Darkenwald Project. However, it was stressed how important it is to go through the necessary steps in proceeding with the project.. With no other discussion, Don Cornelius made a motion to accept Option 1, pending contractors agreement. Bob Braun seconded this motion. All were in favor and the motion carried. In an effort to proceed with the project in a timely fashion a motion was made by Gary Schwenzfeier to order the Savitski improvement, pending the City"s receiving a petition (from 100 % of the property owners) requesting the waiver of the public hearing by the property owner. The motion was seconded by Bob Braun. All were 1 favor and the motion carried. A member of the Council questioned whether or not it was advisable to include the work under the bid prices obtained for the 1988-3A project. Brad Farnham commented that there was no reason to ;OUNCIL MINUTES PAGE 4 not fold the additional work into the 1988-3A Improvement Project by change order as long the contractor is willing to extend the quantity prices and the Council feels comfortable with the project. It was pointed out that provided the willingness of the contractor the Savitski project could be done for $200,000.00 or less.(excluding bonding costs) Bob Miller stated that according to State Statute if the additional work does not exceed 25% of the original contract price the Council may authorize the changes in the contract so as to include additional units of work at the same unit price. It was pointed out that the change order should be in place prior to the contractor starting work on the project. Brad reminded the Council that because of the excellent unit prices received on the contract that the Savitski project could be done for less than what the original five projects had been expected to come in at. "It is like a sale on streets --six for the price of five!" Because of the excellent unit costs presented in the bids the Savitski project would not have any problem, staying within the statutory requirements. The Council next heard the recommendations for the awarding of contracts for Improvement Project 1988-1A and 1988-3A. The top four bids received for the 1988-1A project included Alexander Construction at $166,792.40; Anderson Brothers Construction at $189,458.65; Buffalo Bituminous at $130,491.00; and Preferred Paving at $146,692.90. The Council was informed that engineers were recommending that the contract be awarded to Buffalo Bituminous as they were low bidder. The Engineers went on to give the breakdown of the $130,491.00 in the bid submitted by Buffalo Bituminous for the 1988-1A Improvement Project. The breakdown of the contract is as follows: $77,315.50 for Barthel Manor, $8,268.50 for Hackenmueller`s and $44,907.00 for COUNCIL MINUTES PAGE 5 It was questioned whether or not the Council planned to do all the work bid under the street maintenance portion of the bid. The engineers when asked informed the Council that the Street Maintenance portion of the bid included all the proposed overlayments and the high priority sealcoating. The Council agreed that the price received through the contract made it cost effective to undertake all maintenance items at this time. The engineer next reviewed with the Council the bid results of the 1988-3A. The following is the result of the top three bid results, which include: Lake Area Utility Company at $642,629.55; LaTour Construction at $572,448.60 and S.J. Louis Construction at $624,577.60. LaTour Construction was recommended to Council as the _ ,ontractor to whom the contract should be awarded for Improvement Project 1988-3A with the low bid of $571,448.60. A question was raised concerning the reputation of Latour Construction. The general concensus was that Latour Construction has a good reputaton and does a good job on their contracts. At this point, Don Cornelius made a motion to adopt the RESOLUTION RECEIVING BIDS AND AWARDING CONTRACT FOR CONSTRUCTION OF STREET IMPROVEMENTS NO. 1988-3A to Latour Construction for $571,448.60. Donatus Vetsch seconded this motion. All were in favor and the motion carried. The minutes should note that Bob Braun abstained from voting as this Improvement Project includes his plat. Don Cornelius made a motion to adopt the RESOLUTION RECEIVING BIDS AND AWARDING CONTRACT FOR CONSTRUCTION OF STREET IMPROVEMENT NO. 1988-1A to Buffalo ..Bituminous for $130,491.00. Donatus Vetsch seconded his motion. All were in favor and the motion carried. Residents Ray Vetsch, Sylvester Barthel and Lee Kasper were present to hear the results of the survey taken on the elevation of the lateral lines feeding into the sewer trunk on 60th Street. COUNCIL MINUTES PAGE 6 Meyer-Rohlin`s finding showed that the basement elevations were within the State standards on all 4 elevations. The amount of drop in the lateral lines was in access of 3 feet, enough to protect the residents from a backup into their basements in the event of a blockage further down the line. These results along with the size of the sewer line (8-inches) appears to be large enough and has the capacity to handle the additional flows being introduced into the line by the Westwind project. In an effort to provide additional assurances to the residents it was pointed out that the lines would be cleaned and jetted prior to when the new sewer connection is made to the existing line and would from time to time undergo periodic cleaning to alleviate the possibility of any blockage from forming. The minutes should note that the Council was satisfied with the findings (assuming that the engineers figures are correct) and that there should be no problem. The residents were showed the survey results for their approval. They will take the matter under advisement. There was no further discussion. Brad Farnham next told the Council that it would be necessary to order a RESOLUTION FOR THE ADVERTISEMENT FOR THE SALE OF BONDS. The Council was informed that the bids would be received by Juran and Moody on June 20, 1988, with the bid opening to take place at 11:00 a.m. at their offices in the present of the City Clerk. It was pointed out that awarding of the bonds sale could be approved at the regular meeting of the Council the same evening. There was some discussion regarding when the City could receive the money from the bond sale? Brad stated that there would be no problem to close in approximately 15 days as long as the bidders are aware of this from the start so that they have adequate time to prepare the necessary paperwork. The City was informed that they could expect to receive the proceeds of the bond sale on or about July 5, 1988. —`:OUNCIL MINUTES ?AGE 7 Gary Schwenzfeier made a motion calling for a RESOLUTION FOR THE SALE OF BONDS, in the amount of $790,000.00 for the General Obligation Improvement Bonds of 1988 and $210,000.00 for General Obligation Sewer and Water Revenue Bonds of 1988. Don Cornelius seconded this motion. All were in favor and the motion carried. Residents Sandy Gohde and Mary Jessers were present to air their comments on the dirt pile located behind 5556 Lannon Avenue. The residents expressed their concern regarding the lack of response from Mr. Jim Hennum in correcting the problem. Sandy told the Council that the dirt pile is causing ruts in their backyard where they are attempting to establishing new grass. Mary also commented on the fact that the dirt pile is washing into the streets and that the kids have — tendency to play on it, concerned that someone might get hurt. It was pointed out that Loren Kohnen has spoken to Mr. Hennum on three different occasions and had not been able to get any satisfaction out of the builder in correcting the problem. It was also pointed out that the new owners of the house had only been given a Temporary Certificate of Occupancy, good until the weight restriction were lifted in the spring so that the dirt could be removed. This temporary certificate provided the contractor with five additional days after the weight restrictions were lifted to remove the dirt from the site or that the issue would be turned over to the City Attorney for action. Loren informed the Council that Mr. Hennum had finally informed him that there had been problem s getting someone in to remove that dirt but that his contractor was scheduled to be in the following Friday. Loren Kohnen recommended that if the dirt pile is not removed late Friday afternoon, the Council should proceed with the ultimate and turn the matter over to the City attorney. The Council agreed that if no action was taken by May 20th that the issue would be turned over to the City Attorney for action. "OUNCIL MINUTES PAGE 8 Another concern expressed by the residents was that of how would the dirt pile be removed from the rear of the yard now that people live all around the dirt pile. It was pointed out that if the equipment crossed on to any of the other yards that it would be deemed to be trespassing and that the property owner could take action against the violator. The minutes should also note that residents pointed out that in the past Mr. Hennum had repeatedly been nasty with the adjoining property owners and wanted to express their concern about whether or not this was just another stall. The first item discussed from the Maintenance Department was the ssue of the fence at the Wastewater Treatment Facility. Ken presented to the Council some cost estimates for the fence. Ken informed the Council he would need 85 posts 5-6 inch in diameter which would cost $589.90, barb wire $212.52, staples .52 a box for a total of $832.42 for the material only. This would be for 850 feet of fence on the East side only. Ken figures it will take two men one day to dig holes. The dirt is hard packed and may cause problems. The cost of the labor for all the work would be about $200.00. Gary Schwenzfeier brought up the fact that maybe we should go with some "tough" signs. However, it was pointed out by Bob Miller that persons trespassing must be caught in the act. If damage has been done, a lawsuit must be brought against the trespasser and a court appearance becomes necessary in order to prove guilt. Then it's a matter of collecting. If the trespasser is a juvenile, usually the first incident receives only minor reprimand, usually in the form of restitution.. Restitution is usually made to the City in the form of ibor or monetary value or sometimes both. The court says it must be "fair". If the trespasser is over 18, the court can prosecute. Restitution is usually called for. Bob also pointed out that trespassing is not considered a crime COUNCIL MINUTES PAGE 9 property is made and the person refuses to vacate the property. Bob also brought to the Council"s attention that the City has no ordinance on trespassing at this time. After some further discussion on the fact that signs might be worse as they may tempt a potential trespasser too much, it was decided to leave things the way they are. Ken informed the Council that there were two bids for the flight pumps. Mike Potter bid $20.01 each and Waldor Pump bid $1,000.00 for both as is. Ken recommended selling to Waldor Pump for $1,000.00. He would like to see some of the money spent for a portable gasoline hump. Ken estimated the cost to be about $500 to $600 with hoses. Don Cornelius made a motion and Gary Schwenzfeier seconded it to sell the two flight pumps to Waldor Pump for $1,000.00. All were in favor and the motion carried. No action was taken on the request to purchase a portable pump. Ken next let the Council know that he had gotten two bids for the cleaning of the City Hall s carpet. Harlow Janitorial Services, Rockford, bid $95.00 to do the two offices, the front and back (1100 square feet). Custom Carpet Care, Coon Rapids, bid $115.00 plus $35.00 to scotchguard. Donatus Vetsch made a motion to have Custom Carpet (:are clean the carpets for $115.00 plus $35.00 to scotchguard. Gary Schwenzfeier seconded this motion. All were in favor and the motion carried. Ken"s allowable time for Council meetings was discussed next. The .ouncil had requested that Maureen look back in past minutes to see they had determined set period of time that Ken would be allowed for attending Council meetings. A paragraph from the January 19, 1988 Council meeting stated that the Council felt that one hour was enough time for Ken to be at the Council meeting and that they would attempt to sit around and wait. COUNCIL MINUTES PAGE 10 Ken expressed his feelings to the Council that he does not feel that this is fair to him stating that it was his understanding that when he agreed not to charge for his travel time to schools that he would be allowed to charge for the time spent at Council meetings. The members of the Council stated that it was still their feeling that Ken receives the benefit from going to the school and therefore should not be charging for his travel time. Donatus Vetsch pointed out that if Ken was going to receive more than one hour for meetings that everyone should be treated the same. After some discussion, the Council told Ken that they felt that the issue of comp time for meetings had already been settled at one hour and that it should remain that way. One hour only will be allowed at each Council meeting. Ken next asked the Council for permission to attend NU -SURFACE school at the Marriott in Bloomington. The school will be on May 26th for 1/2 day. There is no charge. Gary questioned the fact that the school may be a waste of time. Ken disagreed, stating that the school was offering lots of valuable information. Donatus Vetsch made a motion to send Ken to the NU -SURFACE school on May 26th. Don Cornelius seconded this motion. All were in favor and the motion carried. Ken next informed the Council that he had installed the "NO DUMPING ALLOWED " signs at the entrance of the Beaudry's property the week before. He pointed out that even with the signs installed people are still dumping'on the site, in fact someone put pallets behind the signs the morning of the Council meeting (5/16/88). The area is scheduled to be leveled off in June just prior to Friendly City Days. Ken informed the Council that there was still some problem with dirt being left on the streets by local contractors. But that he was COUNCIL MINUTES PAGE 11 out that there is still problems with grass being blown out in to the street when people mow their lawns. Ken pointed out to the Council that the Jaycees Snowmobile Club have not reinstalled the barricade that was removed during the season that the snowmobile trail was active. The Council recalled that LeRoy Berning as a representative of the Jaycees assured the Council that the barricade would be put right after all the snow was gone. The Council was made aware that Mike has been allowed back to work with limited duties. Each member of the Council received a copy of what restrictions Mike was being allowed to work under. Ken next told the Council that there appeared to be some conflict with time off for both Ken and Mike. Ken explained that he was planning to be gone May 26-30, June 3-5, June 24-26 and July 1-4 and that there would need to be someone around to check pumps, but that Mike would not be able to climb down into the lift station to check pumps. Ken went on to say that he was in hopes that they would be able to get someone to help Mike with pump checking during this time. It appears from the discussion that there could be some conflict with the fact that Mike had made reservations to attend the National Lion's Convention in Colorado and has already paid for his registration. Mike plans to be gone from June 22-July 2, but would be back before the 4th of July weekend. The conflict arises because Ken has plans to attend a reunion in his hometown the weekend of June 24-26, resulting in no one being available to check pumps. , As there isa conflict here, Ken wants the Council to set some type of vacation policy standards so that there is no confusion regarding who should have priority for time taken. Don Cornelius pointed out that currently there is no way Mike can go into the lift station to check pumps while Ken is gone. Ken pointed out that this COUNCIL MINUTES PAGE 12 what to do if a problem came up. It was pointed that if someone else was trained in and a problem did arise that there was the possibility of calling Waldor Pump to come out and correct the problem. As far as both Ken and Mike being gone at the same time, the Council feels that seniority has priority. If someone can be found to do the checking of the pumps, then Mike can be gone at the same time. Maureen brought to the Council's attention that a member of the Jaycees informed her prior to the start of the meeting that one of the catch basins at the park near where the Jaycees are installing the new volleyball, court has the grate missing.. It needs a cover on it as soon .s possible before someone gets hurt. Ken will take care of the problem right away. Ken was asked to contact Steve Klitzka regarding the cost of the repair. The street near the park by the railroad tracks needs some repair. It is being torn up by semis and also by the businesses located in that area. The area approximately 90 feet long and 40 feet wide. It was suggested that the area be covered with a polymat first and then with approximately 18 inches of gravel. It was decided that Dennis Fehn should look at it and give an estimate on the work. One other thing is that since this is railroad property, the City would need to contact the Railroad people to get permission to do the work. Ken informed the Council that there are twelve baby geese living out at the ponds. One set of four and another set of eight. It was brought -to the City's attention by Mrs. Cyril Beaudry that here is a manhole with a lip on it on Large Avenue. The problem is most notable when coming from the the east. The Council requested that it be looked at right away before someone cuts their tires on it. Another question came up as to where the paint on Barthel Industrial Drive came from. 'OUNCIL MINUTES PAGE 13 Another question concerned the 30 m.p.h. sign on 50th Street. The County will not replace it, but it was agreed that the City would if the County was willing to raise it to its proper height. The next item discussed with the Council was that of two street vacations --one effecting the Pat Meyer project and one on 51st Street. Bob Miller explained to the Council the vacation issue regarding the Meyer land is somewhat complicated and went on to explain why. Bob informed the Council that Zapp Abstract from St. Cloud had brought to his attention that Pat Meyer did not have rightful title to the section of property that was once Old Highway 152. He explained that when the State originally took the land for the construction of ighway 152, they received an easement for the road from the property owners but did not take over fee title to the property. In turn when the property was turned over to the City of Albertville it was turned over for the same purpose (i.e. public right-of-way) so the easement was transferred to the City. The problem arose when the City decided to realign the road for the construction of Barthel Industrial Drive. Instead of the property being transferred back to the originally owner, the City quit -claimed the property to the present owners in exchange for the property needed for Barthel Industrial Drive which was resulted in the above mentioned problem. Bob asked the Council for permission to meet with the Beaudry"s (who were the original fee holders to the property) to see if the problem could be resolved quickly. The Council agreed that this was the appropriate action to be taken by the City since the mistake was delaying Meyers construction of the Phillip"s station. In addition to getting the proper releases on the property the Council was informed that there would need to be a street vacation of the property so that Zapp Abstract could write the title insurance for the property, which is needed before construction can begin on the property. It was Bobs impression that if the City could resolve the COUNCIL MINUTES PAGE 14 title problem and show evidence that the vacation proceedings where to take place that Zapp Abstract would release the Title Insurance and Pat Meyer would be allowed to start is project. The second vacation request was made jointly by Lynda Weibel and Arlan and Debbie Middleton for the street easement that lies between their two properties. The parties requested that since the road would not be needed to service the Braun plat that it be released to then as the adjoining property owners. Bob informed the Council that there was no problem with this request so a hearing could be set on the matter as soon as possible. A motion was made by Donatus Vetsch and seconded by Gary .chwenzfeier to set the Vacation Hearing for both the Old Highway 152 and the property lying between Lot 1, Block 2 and Lot 4, Block 1 of the Royal Addition. All were in favor and the motion carried. After a slight discussion on the sign ordinance, Bob Braun made a motion to adopt ORDINANCE 1988-4, AN ORDINANCE AMENDING ORDINANCE NO. 1987-3, ENTITLED "AN ORDINANCE REGULATING ADVERTISING DEVICES (BILLBOARDS) AND BUSINESS SIGNS AND PROVIDING A PENALTY FOR VIOLATION THEREOF" BY ALLOWING PYLON SIGNS. Don Cornelius seconded this motion. All were in favor and the motion carried. John Darkenwald requested from the Council a temporary sales sign to advertise their builders. The sign must be high enough and big enough to be seen from the freeway. A sketch showing the proper size and height and where the sign is to be located will be presented to the Council at the next regular meeting on June 6th. It appears that the Barthel Construction sign on 54th and Main is being repainted. However, the sign was to be a temporary thing and in fact should be removed. It was agreed that if the City sent a letter to Barthel. Construction requesting the removal of the sign, they would comply or if they had some other questions that they present them to COUNCIL MINUTES PAGE 15 The issue of the unfinished portion of Barthel Industrial Drive was raised regarding the amount of traffic that is traveling back and forth on the road and what steps should be taken to eliminate the problem. It was pointed out that this portion of the road is not a driveable road, however, traffic seems to be a problem. The question was raised as to whether it should be barricaded off on one or both ends or should it be graveled and made a driveable road. Gary Schwenzfeier suggested that the road be barricaded off at both ends but to stay back on the north end. He said that until the road is completely finished, it would be a waste to gravel that section. Bob next informed the Council that he had reviewed the file on PPM (Smith-Ackermann T.I.F. money and found that there is a Developer's Agreement assuring that the taxes would be paid on the property. The Council was concerned that if rumors were true that PPM is looking to move out of town that the City was covered to make the bond payments on the increment money. No other action was taken on the matter. The Council next set a joint public hearing of the Council and the Planning Commission for the Pouliot lot division and the Savitski subdivision. Bob Braun made a motion and Gary Schwenzfeier seconded it to set a public hearing of the Council and the Planning Commission for the Pouliot lot division at 7:30 p.m. on June 6th. All were in favor and the motion carried. Gary Schwenzfeier made a motion and Don Cornelius seconded it to set a public hearing of the Council and the Planning Commission for the Savitski subdivision at 7:30 p.m. on June 6th. All were in favor and the motion carried. COUNCIL MINUTES PAGE 16 Gardner Bros. builders have made a request to the Council to locate a temporary construction building on the site of the Darkenwald Development to sell out of until their model home is built. It will have temporary life and will not be connected to sewer and water. Gardner Bros. would like to move it in as soon as possible. There was some discussion as to the credibility of Gardner Bros. The Council feels that the building should have a temporary certificate of occupancy. A maximum time limit should be put on its location there and a penalty be assessed if it stays. The income received and the bills to be paid were reviewed by the Council. A question was raised over what the $10,000 check from the 'aycees was for (park improvements -lights) and what the PCA check was for (final payment on Wastewater Treatment Facility). The Kilian Hardware bill was also questioned. Hearing no other questions or comments, Donatus Vetsch made a motion and Gary Schwenzfeier seconded it to approve the bills. All were in favor and checks 8699 through 8728 were paid. The Park Board minutes were included in the Council packet for the Council's review. The Albertville Jaycees requested a limited 3.2 beer license for the Jaycees Queen Coronation Dance on June 18th. Bob Braun made a motion and Donatus Vetsch seconded it to approve a limited 3.2 beer license for the Jaycees for the Queen's dance on June 18th. All were in favor and the motion carried. The Council briefly discussed the Singer project. It was agreed 3 hold on making any discussion until a work meeting could be scheduled. It was pointed out that the Council had planned on meeting with Ken Barthel regarding the Barthel Industrial Park and that the meeting could be held in conjunction with the Singer project. It was agreed that the Council would hold a work meeting on May 31, 1988 at '7OUNCIL MINUTES PAGE 17 Available for the Councils review (included in the packets) were Tax Increment Financing information, an article on All Terrain Vehicles and Small Talk. A copy of the League of Minnesota Cities magazine is also available. Donatus Vetsch raised a question as to whether or not the City has an excavating ordinance? He was informed that there is not currently an ordinance pertaining to excavating but that one could be drafted. It was agreed that without the ordinance there was no control over what is happening. The Council was informed the the other half of the Custom Canopy building had blown over sometime during the weekend of May 14-15 due o the strong winds. There was no other business or comments so a motion to adjourn was made by Bob Braun and seconded by Gary Schwenzfeier. All were in favor and the meeting adjourned. May 6, 1988 City of Albertville P.O. Box 131 Albertville, Mn. 55301 Reference: Dedicated Street - Property between Lot 4, Block 1, Royal addition (11582 51st St. NE) and Lot 1, Block i, Royal Addition (11608 51st St. NE) Dear Council - City of Albertville; We, the undersigned, being the adjacent property owners to the above dedicated street property hereby petition the City of Albertville to vacate said property. The reason for this petition being that the development directly behind Royal Addition does not call for this roadway to be completed. If vacated the dedicated property would then revert back to the adjacent property owners on a equal basis. Thank you Sincerely; st St. NE . NE . NE. - �...�.�� ✓ a,.4vnu Vf4.4VYucuLli ✓ wwa.4u4cu� v ✓ a.. I Y MERCY HEALTH CARE CENTER • SUITE 200 3960 COON RAPIDS BLVD. • COON RAPIDS, MINN. 55433 PHONE: 427-7300 CHARLES J. COOLEY, M.D. JON E. WALLESTAD, M.D. WORK STATUS PHILIP H HALEY, M.D ,I Name LIA ZM First day off of work: Diagnosis Date of injury ( ork related ( ) Non -work related [ ] Able to work without restrictions Effective: [ ] Unable to work KAbie to work with restrictions Effective: IN (] Permanent [ ] Temporary Estimated period of disability Patient is . observe the followingrestrictions: p Lifting restriction. [ ] 0-10 lbs. [ ] 10-20 lbs. 20-50 lbs. [ ] 50-70 lbs. [ ] 75 & over Limit for repetitive lifting or carryln [ ] 0-10 lbs. 0-20 lbs. [ ] 20-50 lbs. [ ] 50-70 lbs. [ ] 75 & over Restricted of hands: Right ( Left Both [ �ripping[ Graspin [ Pinch �otation Motions to be avoided on a repetitive basis: Bending [ ] Overhead Reach ng () Walking Stoo in Twisting limbIn g Carrying [ Lifting Other restrictions: Date: Signature: I I I M BILLS TO BE PAID MAY 16, 1988 STMA GRADUATION PARTY 100.00 MAUREEN ANDREWS 596.81 MAUREEN ANDREWS 85.00 KEN LINDSAY 654.00 KEN LINDSAY 85.00 LORIE VILLAREAL 301.36 U.S. POST OFFICE 50.00 MEYER-ROHLIN, INC. 10,828.28 ROBERT J. MILLER 1,536.50 KILIAN HARDWARE 48.07 NEWMAN TRAFFIC SIGNS 45.69 CROW RIVER RENTAL 20.00 DEHMER FIRE PROTECTION 64.70 NORTHERN OXYGEN SERVICE, INC. 15.60 FEED -RITE CONTROLS, INC. 222.50 CHAPIN PUBLISHING CGMPANY 346.80 CROW RIVER NEWS 271.49 CHOUINARD'S 199.51 FRANKLIN OUTDOOR ADVERTISING CO., INC. 25.00 ROBERT L. MINKEMA 275.00 PERA 9.00 PERA 146.44 JIM FARRIS 19.71 DON KMECIK 19.71 LATOUR CONSTRUCTION 11,467.69 HACKENMUELLER'S 13.78 PERA 146.44 GOVERNMENT TRAINING SERVICE 12.00 JIM FARRIS 39.42 DON KMECIK 39.42 TOTAL $27,684.92 INCOME RECEIVED MAY 16, 1988 SEWER ACCOUNTS SHERBURNE COUNTY ABSTRACT CO. WRIGHT TITLE GUARANTEE CO. PATRICIA WASHATKA (Building Permit -deck) BERTHA FEHN (Building Permit -deck) HENNUM REAL ESTATE ZAPP ABSTRACT & TITLE CO. ZAPP ABSTRACT & TITLE CO. EDWARD BREUN (Dog Fines) STATE OF MINNESOTA POLLUTION CONTROL AGENCY WADE HASTINGS (Dog License) DJ's HARDWARE HANK (Building Permit) FIRST SECURITY TITLE, INC. MARIE GARRITY, COURT ADMINISTRATOR ALBERTVILLE AREA JAYCEES REGISTERED CLOSERS 396.25 10.00 910.69 15.00 33.50 2,768.21 10.00 10.00 20.00 46,784.00 6.00 18.00 10.00 50.00 10,000.00 10.00 TOTAL $61,051.65 JEAN LARSEN (Park Rental) MEINY'S DIGGERS ZAPP NATIONAL BANK UNITED TELEPHONE COMPANY ADDITIONAL INCOME RECEIVED MAY 16, 1988 25.00 50.00 7,797.10 24.60 TOTAL $7,896.70 WEYER-ROHLIN, INC ENGINEERS -LAND SURVEYORS 1111 Hwy. 25 N., Buffalo, Minn.55313 Phone 612-682-1781 May 16, 1988 City of Albertville c/o Maureen Andrews, Administrator Box 131 Albertville, MN 55301 Re: 1988-1A Improvement Project Albertville, Minnesota Honorable Mayor & City Council: On May 13, 1988, at 2:00 P.M., sealed bids were received on the above referenced project and read aloud. Below you shall find the results of the bid opening. Contractor Bid Amount 1. Alexander Construction $166,792.40 2. Anderson Brothers Construction $189,458.65 3. Buffalo Bituminous $130,491.00 4. Preferred Paving $146,692.90 As can be seen from the above figures, Buffalo Bituminous, Inc. was the low bidder. Since Buffalo Bituminous is a responsive -responsi- ble bidder, we therefore recommend that the contract for the above referenced project be awarded to Buffalo Bituminous, Inc., Buffalo, Minnesota, in the amount of $130,491.00. If you have any questions, please feel free to contact me. Sincerely, MEYER-ROHLIN, INC. Bob Sullentrop Professional Engineer sl File: E-8601-I, 8801-B & G Thore P. Meyer, Professional Engineer Robert Rohlin, Licensed Land Surveyor COUCNIL MINUTES PAGE 6 licensed with the State and is under the City's jurisdiction. The Council briefly discussed the meeting of the Joint Power's, Gary Schwenzfeier stated that he was caught a little off guard and was not ready to make a presentation on the last meeting of the board. Donatus Vetsch asked why the Council did not recieve minutes of the Joint Power's Board meeting. Both Gary Schwenzfeier and Maureen Andrews that they would check with Linda so that minutes would be supplied so that they could be included in packets. The Tax Increment Financing project was table because of a possible error in the information provided to Holmes and Graven from the County Assessor's office. The Council next reviewed Ordinance 1988-2 entitled, AN ORDINANCE PROHIBITING SMOKING IN THE COUNCIL CHAMBERS OF CITY HALL AND PROVIDING A PENALTY FOR VIOLATION THEREOF. Gary Schwenzfeier stated that he thought it looked completed, but asked who was going to enforce it. Bob Miller stated that the Mayor has the authority to enforce the Ordinance. Bob also stated that the League of Minnesota Cities asked that he send them a copy because they do not have a sample "NO -SMOKING" ordinance on file. With no other discussion a motion was made by Donatus Vetsch and seconded by Gary Schwenzfeier to adopt Ordinance 1988-2. All were in favor and the motion was passed. The Council briefly reviewed the final copy of Ordinance 1988-1 entitled, AN ORDINANCE RELATING TO SNOW REMOVAL REPEALING ORDINANCE NO. 1985-4, AND PROVIDING A PENALTY FOR VIOLATION THEREOF. No action was need on the issue. The next issue discussed by the Council was the water problem out at the PPM plant. Thore Meyer told the Council that they are working on trying to get the issue resolved once and for all. He stated that Bob Sullentrap of their office is trying to find out if proper permits have been issued to theplant before any other action is taken. One of the Councilmembers expressed his concern that the Cityis spending money on issue that was already suppose to have been resolved. Thore pointed out that they have attempted to get the information in the past but to date nothing has happened, meaning the City is still at square one. Again the Darkenwald project was discussed briefly. Thore stressed his concern that in order for this project to work the financial package is the key issue that the Council needs to be concerned with. And that without a strong plan the project could make or break itself. The next item reviewed by the Council was the overtime calendars for the maintenance department. The only isse raised was the amount of time Ken is charging for Council meetings. There was some discussion whether or not Ken should be at all the meetings or if he should only be at the meetings that he is requested to attend by the Council. Maureen pointed out that there are times when Ken needs to be at the meetings and can not wait to be requested to attend by the Council. The Council agreed that it would be best to limit Ken's time at a meeting to one hour and that they would make a effort not to detain him any longer then a hour. If Ken would like to stay for more of teh meeting that. he could L:UUNLIL MINUMb PAGE 7 do so on his own time. Maureen was asked by the Mayor to relay this to Ken as soon as possible. There was a brief update on the Park Board activities. Gary Schwenzfeier informed the Council that the issue of using the Hockey Association's broom had been resolved and that Ken was to get the equipment in the morning for cleaning the rink and then return it to St. Michael as soon as the rink was cleaned. The other issue regarding the park was the warming house. The Council was informed that a stove have been donated by Steve Klitzka. There was some question about keeping the warming house open, which was then referred back to the Park Board. The Council next reviewed the income recieved and bills to be paid. A motion was made by Gary Schwenzfeier and a second by Donatus Vetsch to approve the bills. All were in favor and checks 8448-8479 were approved. The Council briefly reviewed the final mill rate for 1988. The amount 36.565 was somewhat lower then what had been expected, but was in the range the Council had looked at at budget time. The Council was updated on the meeting with the School regarding the "grease" problem and the outcome of the meeting. Maureen asked that those attending the meeting review the minutes to assure that nothing had been left out prior to the approve of them. Copiey will be forwarded to the others invloved once they have been approved. Maureen next updated the Council on the search for a computer and software for doing the sewer billing. No action was taken on the issue, but the Council was informed that the software is much more expensive then what was planned for at budget time. In a related issue, Maureen asked that the Council concider the building of the storeroom. Maureen pointed out that once the computer is purchased that the files in her office will need to be moved and really should go into a locke room. The Councilmembers stated that they would try to work together to get the room finished off. Maureen next infomed the Council that Lori Roden had given her two week notice and requested that she be allowed to fill the position as soon as possible. The Council agreed that Maureen could take steps to fill the position and suggested that she try through the MEED program again. Loretta is to check with Kenny Tiernan regarding the "Friendly City Days" buttons. and will get back to the Council at the next meeting what needs to be done. There was no other new business, so there was a motion to adjourn. The motion was made by Bob Braun and seconded by Gary Schwenzfeier. All were in favor adn the motion carried. rWLIGUNJ74CO. rt tLcramc ppMUMt 734-=f DAVID G. PLAISTED • P. O. BOX 1310 • MINNETONKA, MINNESOTA SS343 NEYRA INDUSTRIES INC. IN CONJUNCTION WITH NU -SURFACE COMPANY Presents an Asphalt Maintenance Seminar May 26, 1988 at the Minneapolis Marriott I-494 at Cedar Ave. Bloomington, MN. 55420 612-854-7441 8:00 AM - 12:30 PM If you are responsible for asphalt maintenance you will learn to: * Identify the condition of your asphalt pavement • Know the options available • Make certain the contractor follows correct procedures * Choose the right materials for the job Once you learn the above, you can avoid being misled on any asphalt maintenance project. Agenda 8:00 - 8:30 Registration - Coffee and Donuts 8:30 - 9:15 Asphalt Pavement Patching - Proper Specifications and Procedures Will Save You Money. 9:15 - 9:30 Break 9:30 - 10:15 Crack Sealing - Hot Pour vs. Cold Pour Sealants, Correct Preparation, Long Lasting Crack Repair. 10:15 - 10:30 Break 10:30 - 11:30 Protective Surface Treatments - How to Reduce Maintenance Costs - The Jennite System. 11:30 - 12:30 domplimentary Lunch Register Today! Send in the enclosed reply card or call 478-9474. Pavement Maintenance is a significant part of any operating budget. Attend this seminar, gather the facts, then make the most of your budget. LONGEVITY CITY U.S.A., INC. 231 Desert Lakes Drive Rancho Mirage, CA 92270 (619) 340-2174 May 4, 1988 Loretta Roden, Mayor City of Albertville P. O. Box 131 Albertville, MN 55301 Dear Mayor Roden: In your letter of February 19, 1988, you state the case very clearly in your first two paragraphs, "as you proceed to determine the feasibility of developing an Industrial Airpark Project near our community." Then, "We are quite aware of the economic impact a development of such magnitude would have upon the area." With regard to your letter of April 12, 1988: To simplify our relationship and get a practical base that will satisfy your requests, the enclosed duplicate con- tracts shall be between the City of Albertville and the David and Esther Singer Trust. David and Esther Singer were the key investors in all the subdivisions in the enclosed brochure and in Northwest Industrial Center which is 99% complete, with buildings built and leased to companies such as, Atlantic Richfield, Coca Cola, Federal Express, Warner Lambert and Lit- ton. The Singer ownership has a value of over six million dollars as per the enclosed statement. A letter from First Interstate Bank is enclosed stating that the David and Esther Singer Trust will qualify for, and the bank agrees to issue, a $100,000 Letter of Credit once we have a signed contract and the direct and inferred contingencies met in the contract, such as FAA approval, improvement costs as well as the feasi- bility study, etc. Following are the names, addresses and telephone numbers of their CPA and Attorney: Dennis Godecke, CPA 71650 Sahara Rancho Mirage, CA 92270 (619) 346-3861 Richard Roemer, Attorney 74090 E1 Paseo Palm Desert, CA 92260 (619) 568-3574 Loretta Roden, Mayor May 4, 1988 Page 2 We cannot put together the needed corporation or limited partnership to do this 2500 acre Industrial Airpark without the above. Please sign and return one copy of the enclosed contracts and keep the other for your records. The only guarantees in the world are death and taxes. We now have a national debt over 50 times the debt we had in 1929. Together, we must make it easier and easier for indus- try to survive and profit if we are to attract Fortune 500- type companies, so the fullest cooperative effort in all forms of municipal financing will be helpful; please send us your capacity and suggestions along these lines in terms of spe- cific ways you can help. Sincerely, Herbert Singer Chairman HS:E Enclosures OJFirst interstate � In May 3, 1988 First Interstate Bank of California Palm Springs Office Box 2188 Palm Springs, CA 92263 619 322-4212 The Honorable Loretta Roden, Mayor City of Albertville P.O. Box 131 Albertville, Minnesota 55301 Dear Mayor Roden, The Palm Springs Office of First Interstate Bank of California has received a request from the David and Esther Singer Trust for the issuance of a $100,000.00 Letter of Credit, to be issued in their behalf, naming the City of Albertville as beneficiary. We have determined that the Singers provide adequate financial support for the issuance of this Letter of Credit. This letter is to serve as our formal notice to the City of Albertville that First Interstate Bank of California has approved the issuance of this Letter of Credit, subject to the final form of this Letter of Credit, containing acceptable terms and conditions. Sincerel , D.K. Pe ra Vice President & Manager DKP:amm NORTHWEST INDUSTRIAL CENTER (A CALIFORNIA LIMITED PARTNERSHIP) FINANCIAL REPORT DECEMBER 31, 1987 SINGER. LEWAK. GREENBAUM & GOLDSTEIN CERTIFIED PUBLIC ACCOUNTANTS CONTENTS ACCOUNTANTS' REPORT FINANCIAL STATEMENTS Statement of Assets, Liabilities and Partners' Capital - Income Tax Basis and Current Value Basis As of December 31, 1987 Statement of Revenues and Expenses - Income Tax Basis For the Year Ended December 31, 1987 Statement of Partners' Capital - Income Tax Basis For the Year Ended December 31, 1987 Notes to Financial Statements - Income Tax Basis As of December 31, 1987 PAGE 1-2 3 4 41 6-7 SINGER, LEWAK, GREENBAUM & GOLDSTEIN CERTIFIED PUBLIC ACCOUNTANTS DIANE WEINHOLO CPA JANICE D. MCKENNA CPA DAVID W FREE CPA REBECCA C. BRUNDAGE CPA DAVID KRAJANOWSKI CPA va WILLIAM D. SIMON CPA JERRY J CORNWELL CPA HARVEY A GOLDSTEIN CPA NORMAN L GREENBAUM CPA 51nger, Lewak, Greenbaum F Goldstein CERTIFIED PUBLIC ACCOUNTANTS d MANAGEMENT CONSULTANTS The Partners Northwest Industrial Center (A California Limited Partnership) Calabasas, California To the Partners: We have compiled the accompanying statements of assets, liabilities and partners' capital - income tax basis and current value basis of Northwest Industrial Center (A California Limited Partnership) as of December 31, 1987 and the related statements of revenues and expenses - income tax basis, partners' capital - income tax basis for the year then ended, in accordance with standards established by the American Institute of Certified Public Accountants. These financial statements have been prepared on the accounting basis used for income tax purposes; consequently, certain revenue and the related assets are recognized when earned and certain expenses are recognized when paid rather than when the obligation is incurred. Accordingly, the accompanying financial statements are not intended to present financial position and results of operations in conformity with generally accepted accounting principles. The financial statements also include a statement of assets, liabilities and partners' capital prepared on a "current value" basis of accounting using the management assumptions described in Note 2. To the extent that future experience differs from these assumptions, values realized may vary significantly from those estimated in the partnership's current value statement of assets, liabilities and partners' capital as of December 31, 1987. The current value basis differs significantly from, and is not in accordance with, generally accepted accounting principles or the income tax basis of accounting. Further, current value financial statements are not intended to measure the net realizable value or market value of the partnership taken as a whole. Because current value accounting is presently in an experimental stage, uniform criteria for the preparation and presentation of current value financial information have not yet been established and acceptable alternatives exist as to its nature and content; accordingly, as experimentation proceeds, the principles followed in the current value financial statements may be modified. IU0U VIIILJYUHt tJUULtVAHU SUITE 826 • LOS ANGELES, CALIFORNIA 90024 • TELEPHONE (213) 879-3501 • 477-3924 ORANG7E COUNTY: 2101 EAST FOURTH STREET SUITE 270-B SANTA ANA, CALIFORNIA 92705 TELEPHONE (714) 953-9734 ONTARIO/RIVERSIDE: 337 NORTH VINEYARD AVENUE • SUITE 313 • ONTARIO, CALIFORNIA 91764 • TELEPHONE (714) 984-9020 • 984-0706 LOS ANGELES FAX (213) 478-6070 ORANGE COUNTY FAX: (714) 953-1837 _ A compilation is limited to presenting in the form of financial statements information that is the representation of management. We have not audited or reviewed the accompanying financial statements and supplemental current value information and, accordingly, do not express an opinion or any other form of assurance on them. Los Angeles, California March 14, 1988 SINGER. LEWAK. GREENBAUM & GOLDSTEIN CERTIFIED PUBLIC ACCOUNTANTS NORTHWEST INDUSTRIAL CENTER (A CALIFORNIA LIMITED PARTNERSHIP) STATEMENT OF ASSETS, LIABILITIES AND PARTNERS' CAPITAL - INCOME TAX BASIS AND CURRENT VALUE BASIS As of December 31, 1987 ASSETS CASH INVESTMENT IN PARTNERSHIP (Note 3) TOTAL ASSETS Income Current Tax Value Basis Basis (Note 2) $ 60,636 $ 60,636 5,248,180 22,992,422 15,308,816 II 23,053,058 LIABILITIES AND PARTNERS' CAPITAL PARTNERS' CAPITAL $ 5,308,816 $ 5,308,816 REVALUATION CAPITAL - 17,744,242 TOTAL LIABILITIES AND PARTNERS' CAPITAL 5,308,816 S 23,053,058 See Accompanying Accountants' Compilation Report The accompanying notes are an integral part of this statement. SINGER. LEWAK. GREENBAUM & GOLDSTEIN CERTIFIED PUBLIC ACCOUNTANTS 3 NORTHWEST INDUSTRIAL CENTER (A CALIFORNIA LIMITED PARTNERSHIP) STATEMENT OF REVENUES AND EXPENSES - INCOME TAX BASIS For the Year Ended December 31, 1987 REVENUES Income from investment in partnership (Note 3) Developer fee income EXPENSES Management fees Legal and accounting Office and miscellaneous expense REVENUES IN EXCESS OF EXPENSES BEFORE OTHER REVENUE OTHER REVENUE Interest REVENUES IN EXCESS OF EXPENSES $ 1,210,554 145,907 85,840 2,680 9,437 $ 1,356,461 97,957 1,258,504 5,136 S 1,263,640 See Accompanying Accountants' Compilation Report The accompanying notes are an integral part of this statement. SINGER. LEWAK. GREENBAUM & GOLDSTEIN 4 CERTIFIED PUBLIC ACCOUNTANTS Year Ended December 31, 1987 Revenues in Ending Excess of Partners' Exaenses Distributions Capital $ 222,716 $ 123,375 $ 794,970 12,638 7,000 33,326 200,602 111,125 806,833 101,092 56,000 438,349 50,545 28,000 219,175 51,809 28,700 228,888 50,546 28,000 218,155 50,546 28,000 219,178 101,091 56,000 438,349 50,546 28,000 241,076 151,636 84,000 715,070 25,273 14,000 110,606 24,009 13,300 99,878 3,159 1,750 14,574 3,157 1,750 14,571 3,161 1,750 14,574 3,159 1,750 14,574 3,159 1,750 14,574 3,159 1,750 14,575 50,546 28,000 219,173 101,091 56,000 438,348 1,263,640 700,000 S 5,308,816 See Accompanying Accountants' Compilation Report The accompanying notes are an integral part of this statement. SINGER. LEWAK. GREENBAUM & GOLDSTEIN CERTIFIED PUBLIC ACCOUNTANTS NORTHWEST INDUSTRIAL CENTER (A CALIFORNIA LIMITED PARTNERSHIP) STATEMENT OF PARTNERS' CAPITAL - INCOME TAX BASIS For the Year Ended December 31, 1987 GENERAL PARTNERS Murray Siegel Gary Siegel LIMITED PARTNERS David and Esther Singer Trust Herbert and Ruth Singer Dr. Stanley Kogut Murray Siegel George Krebs Frank Petrilli Dorrington Limited Partnership Deering I Investments Deering II Investments Gary Siegel Dona Mindy Leunis Mark Rubinstein Laurie Rubinstein Michael Singer Jeffrey Singer Stephen Singer Deborah Singer Kathleen Kogut David Singer TOTALS Profit Beginning and Loss Partners' patio Capital 17.625% $ 695,629 1.00 27,688 15.875 717,356 8.00 393,257 4.00 196,630 4.10 205,779 4.00 195,609 4.00 196,632 8.00 393,258 4.00 218,530 12.00 647,434 2.00 99,333 1.90 89,169 0.25 13,165 0.25 13,164 0.25 13,163 0.25 13,165 0.25 13,165 0.25 13,166 4.00 196,627 8.00 393,257 0,10.00% $ 4,745,176 See Accompanying Accountants' Compilation Report The accompanying notes are an integral part of this statement. SINGER. LEWAK. GREENBAUM & GOLDSTEIN CERTIFIED PUBLIC ACCOUNTANTS NORTHWEST INDUSTRIAL CENTER (A CALIFORNIA LIMITED PARTNERSHIP) NOTES TO FINANCIAL STATEMENTS - INCOME TAX BASIS As of December 31, 1987 NOTE 1 - BUSINESS ACTIVITY The partnership has an investment in a partnership which develops industrial property for long-term investment. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Income Tax Basis of Accounting The accounts of the partnership are maintained and the financial statements have been prepared on an income tax basis in accordance with practices permitted for federal income tax reporting purposes. Partnership Financial Statements The financial statements include only those assets, liabilities, revenues and expenses which relate to the business of Northwest Industrial Center (A California Limited Partnership). The statements do not include any assets, liabilities, revenues or expenses attributable to the partners' individual activities. No provision has been made for federal and state income taxes, since these taxes are the personal responsibility of the partners. Current Value Information The current value statement of assets, liabilities and partners' capital reflects management's estimates of the current values of the partnership's assets and liabilities. The estimates assume the continuation of prevailing legal, economic and political conditions and give no effect to possible further property development. To the extent that future experience differs from the foregoing assumptions, values realized may vary substantially from the values estimated. NOTE 3 - INVESTMENT IN PARTNERSHIP The partnership has a 50% undivided interest in Northpark Industrial (A California Partnership) which is accounted for under the equity method of accounting - income tax basis. The following is a summary of the balance sheet of Northpark Industrial as of December 31, 1987 on the income tax basis znd estimated current value basis: See Accompanying Accountants' Compilation Report SINGER. LEWAK. GREENBAUM & GOLDSTEIN CERTIFIED PUBLIC ACCOUNTANTS NORTHWEST INDUSTRIAL CENTER (A CALIFORNIA LIMITED PARTNERSHIP) NOTES TO FINANCIAL STATEMENTS - INCOME TAX BASIS As of December 31, 1987 NOTE 3 - INVESTMENT IN PARTNERSHIP (Continued) Cash (including Certificates of Deposit of $1,504,360) Accounts receivable Land, buildings and construction in progress, net of accumulated depreciation Prepaid expenses and other assets Total Assets Less liabilities Income Tax Basis $ 1,457,737 1,155,566 18,977,001 563,600 22,153,904 Current Value Basis $ 1,457,737 1,155,566 54,620,351 563,600 57,797,254 11,812,410 11.812,410 Partners' Capital - Northpark Industrial $ 10,341,494 S 45,984,844 At December 31, 1987, the partnership's investment in Northpark Industrial on the income tax basis and estimated current value basis, respectively, is as follows: 50% interest to Northwest Industrial $ 5,170,747 $ 22,992,422 Section 754 Additional Basis Other Tax Basis Adjustments Total investment in Northpark Industrial 79,450 (2,017) # 5,248,180 S 22,992,422 See Accompanying Accountants' Compilation Report SINGER, LEWAK. GREENBAUM & GOLDSTEIN 7 CERTIFIED PUBLIC ACCOUNTANTS 2500 Acres -- Industrial Air Park Site AGREEMENT THIS AGREEMENT made and entered into day of May , 1988, by and between hereinafter known as "GRANTOR" and DAVID TRUST, hereinafter known as "GRANTEE". this 29th AND ESTHER SINGER That in consideration of the mutual covenants and agreements contained herein the parties agree as follows: 1. That GRANTORIS real property free and clear of all liens and encumbrances and legally described as per Schedule "AO attached, will be subordinated (risk - free - see #7) and conveyed per warranty deed to the GRANTEE or it's nominee or assignee, said deed to be dated 90 days from the signing of this Agreement. There is no way the land can be liened as the deed is dated 90 days from the signing of this Agreement, and it is during this 90 days that the money, time, effort, and expertise are put forth. GRANTEE must be able to deliver unencumbered clear -title deeds to buyers of buildings. The deed to GRANTEE prevents GRANTOR from conveying any of the land to others or from encumbering the land during the period of time covered by this Agreement. 2. That GRANTEE agrees to deposit in escrow an executed undated Quit Claim Deed to be recorded reconveying the property legally described in Schedule "A" to GRANTOR, provided the GRANTEE fails to fulfill its covenants and agreements enumerated hereinafter. 3. This is a purchase agreement having an initial 90 day option which is part of a 24 month problem - solving option period assuming that the municipality required more time for zoning or time is required to solve as -yet -unknown problems, and, 100% subordination (see No. 7 for complete safety provision preventing loss of land due to subordination) and predicated on the terms and conditions listed in this contract. PHASE ONE (1) is, that within the first ninety (90) days of the two (2) year option period, the following must be accomplished by GRANTEE: Page Two A. A feasibility study and projection analysis. The purpose of the feasibility study is to determine whether we have an excess of potential buyers to pre -sell all the buildings to be built on all of the acreage as this keeps the lenders, GRANTEE, and GRANTOR safe. If the lenders turn down the feasibility study, then this Agreement is null and void and the GRANTOR has lost nothing as he still has his land, with the added advantage of the approximately $1,000 per acre in money, labor, and effort the GRANTEE has spent in the first 90 days, with copies of all exhibits and other findings which can help in selling the land to another buyer. B. Required bore and percolation tests of the soil comprising this property described'in the legal description attached. C. A property lay -out plat plan showing streets, side walks, set -backs, easements, sewer lines and water lines, etc. D. Renderings for rezoning exhibits. E. Formal application for zoning to the municipality governing this property. F. Get construction take-out loan companies and end loan long term institutional loan companies to approve this site, etc. and agree to furnish financing for this entire acreage. IF within the first ninety (90) day period, which is an integral part of this two (2) year option, all of the subject matters listed are favorable then we will advise the GRANTOR by mail that we will continue this project until it's completion. IF the above mentioned items are negative, then we will surrender back immediately, to the GRANTOR all privileges granted. 4. GRANTEE agrees to commence development of the property in question no later than two (2) years from subordination by GRANTOR as follows: Page Three A. To construct industrial buildings or multi -family, single family or condominium housing development, per construction loans and to procure long term financing for the sale of said above units for GRANTEE ownership or for sale of said improvements to other purchasers. B. If GRANTEE fails to commence development of said property two (2) years from date of subordination, the Quit Claim Deed held in escrow will be recorded reconveying property in question to GRANTOR. C. There are no guaranties in the world except death, taxes and change, however in 95% of the cases GRANTEE has had landowners out with all cash in 6 to 8 months. This does not happen if GRANTEE is held up by zoning authorities or one of the other 18 reasons that land will not work for subdivision, titlewise and engineeringwise. GRANTEE makes it easy for the landowner to cash out quickly and safely -- for the lender to lend safely -- makes it easy for the municipality to zone -- and easy for the buyers to buy -- with very great mutual advantage to all. Above all, GRANTEE makes it easy for the attorneys, if any, for the landowners and for the lenders to understand the complete safety and pre -sold nature of what the GRANTEE does: the proof of market is in the feasibility study, and in what the GRANTEE does to make people depression -proof, famine -proof, and extend life with better health. 5. GRANTEE will immediately proceed to secure necessary rezoning of property in question and will procure same together with construction and end financing prior to commencement of construction and improvements upon said property. Page F4ur 6. The property in question contains approximately 2500 acres (actual acreage to be determined per survey - cost of same to be borne by GRANTEE). Purchase price per acre is ( Two Cents ) with a total purchase price of approximately ( $50,0.0 )• At this time the land is only farm land worth very little. GRANTEE must change the use and get the property financed, improved and built upon which creates the price per acre specified in this Agreement. 7. It is agreed by the parties herein that GRANTEE will repay ( Two Centd)upon completion of units upon each acre and full payment of purchase price (for all acres) will be made no later than 24 months from the date of this Agreement. The construction of buildings only must be completed to give the lender finished collateral in order to release the monies, to pay the GRANTOR for the portion of land used by the completed construction. The buildings built do not have to be sold to buyers for the release of these monies to the GRANTOR: to repeat, the construction only must be completed not sold. A. If no construction is commenced within two (2) years from the date of this Agreement property will be reconveyed to GRANTOR and GRANTEE is released from any and all obligations to pay full or any part of purchase price. 8. Brokers commission per listing agreement to be paid by GRANTOR upon receipt of purchase price from GRANTEE. 9. The parties further agree as follows: A. The expenses of title search, appraisals, rezoning, surveying, and engineering are to be paid by GRANTEE, not GRANTOR unless specified differently elsewhere in the Agreement. B. GRANTEE will not suffer or permit any mechanic's lien or other lien to attach to or be against the property in question which includes no encumbrances on the land by GRANTEE or GRANTOR. Page Five 10. If upon the conclusion of the two year option period there would be a portion of land that had not been built upon and paid for, then the GRANTEE may return the unbuilt-upon land to the GRANTOR with no further obligation. 11. GRANTOR agrees to pay all general taxes. GRANTEE agrees to pay real estate taxes commencing on the date payment is made in full on property in question as per paragraph 7. 12. GRANTEE agrees to pay for crop damage due to engineering operations or construction activity which will not begin unless all the money is available in the form of commitments to build on all the acreage. 13. All construction on property to be inspected by certified licensed architect. 14. Construction take-out loan to be established in a local bank, and waivers of lien signed in triplicate by all labor and material providers and other services. GRANTOR to be supplied with copies of the above by the bank. THIS AGREEMENT binds all persons, heirs, devisees, administrators, executors and assigns claiming under GRANTOR or GRANTEE. Signed the date given above. DAVID AND ESTHER SINGER TRUST By: GRANTOR By: Sign to Agree v ir,-r•:r. :.� . Longevity City, U.S,geo Ponce de Leon started the search for the Fountain of Youth. Modern man is still cry- ing to find it. Not in the form of a fountain, but in a practical, invigorating, and specialised form of everyday living. We feel that now we have it - LONGEVI• TY CITY, U.S.A.*, a total wellness and complete fitness community. Charles McLaughlin was a young land developer and builder. At 33 he looked healthy but he was not. For years he deteriorated until he met Dr. Thomas K. Cureton at the University of Illinois, the man most responsible for the worldwide awareness of the need for preventative bodily maintenance through proper dully exercise, proper daily nutrition. and elimination of ecological pollutions. As a student and friend of Dr. Cureton for 20 years: McLaughlin became a new man physically and mentally and has been teaching and promoting this lifestyle ever since. Then McLaughlin met Herb Singer, a man who has subdivided land in Counties in and around Los Angeles. California and who is also extremely knowledgeable in nutrition. Singer is a management cvnsul- Lant who helps companies increase their earnings. Singer and McLaughlin have combined forces. McLaughlin, 25 years a Chicagoan, had dreamed of a lungevILy-physit-al fitness type of city 16 years ago and has bean surveying the public acCLptancu of such an idea since that tithe. Ile has also been scar- ching for new concepts by talking to ux- perts in allied fields. After surveying the country from Flonda to California, he teels that one place would be outstanding to start the first prototype and this place is Frankfort, Illinois, 30 miles from Chicago, a 45 mututa commute by train from downtown Chicago. Frankfurt, Illinois is quaint and friendly, has fine soil, is bordered by a freeway, and has a good airport. Houses would be designed to save energy and be ecologically oriented. Land siLns would range from one-half acre to as large as desired. Health experts from all fields would live in this City and exert their 'In- fluences by teaching. A large center would be built with tut indoor running track. Olympic -size pool, meeting rooms, auditonum, and so forth fur regular and special instructional meetings. Jogging paths would pass in front of every home. If hard times se-vin to be ahead, how could this project prosper, you may ask. Answer: The health inclined people or "He,JLh Nuts" would want to live here to learn and to be moti� uLvd by one another. This is the secret to the whole thing. Light, nonpolluting industries would be attracted here, especially health -oriented ones. Areas would be allocated for very extravagant homes graduating down to a humble but adequate type of home structure pattern. Greenhouses would be encouraged. Iliodynamic gardens, the best method of organic farming, would be part of the plan. We have top instructors in the method who would live and Leach there. Professional gardening services could be obtained so that all the homeowner would have to do is go out and pick his food. There are the possiblities of crop failures in many of the main American food - growing localities, due to adverse weather conditions, insect infestation, soil erosion, and soil sterility and deterioration. Hunger could devastate our taken -for -granted, easv life of overabundance. Starvation could plague all of us. ,Motivation through mass effort is the answer. Self-starters are few. Sufficient food supply, better lifestyle, proper diet, adequate exercise, curtailing ecological pollutions, reversing emotional and moral deterioration - these are the needs which the just -described project can and is en6-veered to provide. School systems would imbue future ciLizens with the pro• fwr will and innovative pattern of preven. Live bodily maintenance. LONGEVITY 6- 1t11<`Ci�yOitlM-ati. TY. U.S 1.1 is America's counteractant and reversal formula to worldwide suicide. Unlimited land is available. We are look- ing for Rudders, architects, engineers, scientists, financing institutions, solar energy ant other energy -saving companies, public relations firms or persons, and any and all other companies, groups, or in- dividuals who could contribute their knowledge and techniques to this much needed andchallenging project. We are farming an advisory board. We have over twenty competent and substan- tial persons and we need more. "Your body is the house in which you live: if you take care of it, you can live there a long time if you don't, they will have to move you sot." When this first LONGEVITY CITY is started and the impact is felt, we can put them all Liner the United Slates and the world. Hurrah! Please ponder these thoughts. LONGEVITY CITY is the city of the future beiaj developed today. Involving yourself with LONGEVITY CITY could save your life. For further discussion, call or write: CHARLES McLAUGHLIN, 4534 Vista Superba Drive. Los Angeles, California, 90065, or HERB SINGER, 5013 Densmore Avenue, Encino, California 91436. (213) 981.599.3 or (2131 981.7476. Where & When To Play Bingo Handy Reference To Bingo Games � o ■ Y � e� e0 e31 ei etO fi v L-J � fa tL.e Y site Lit a EVERY SUNDA Early Bird 7:00 p.m. NEW GAME, NEW PRIZE 9 16 Regular 4 Special d CASH DOOR PRIZES i St. Lawrence O'Toole i i 2141h St 8 Governors Hwy, Matteson 11 6b cK F-in O' L.nCam Hwy un R! 541 (! ONE PRIZE PER PERSON i Liyhteu WITH THIS Al)bcente No ll �po.k,oq �1 5 27 83 Only 9-"Ib GYI��/rO�/WiliY W �tY��.•:�itY iF1111 an 4"e.4" LAID so" o am r Go we am so4446Y 9 ' III WEDNES©AY 61,14C® SP2464� 0 "Hottest little Big = Bingo In Tom" � f] Two largo Halls 0 a Door Open At 3:00 Early Bird At 6:00 P.M.9 9 52,250 IN PRIZES 9 0 Spacial-t500.1no•3 AM'100 Q 15 GmAt 160 Esch '''^ G.,,.. • w,a... u.... • A I4Yn1 N YMN ' tN� Y•,a�w. ,W THE CATHOLIC WAR VET'S HALL tI 26th And Halet4d Street CMICAGO hLIGHTS. ILL. i Present This Ad For fica4 TV 5-31-93 i �us e:larOatrlsCertificate to . C...:......i The following article describes the structure of the workings of Longevity Cities, U.S.A., for which at least 26 locations are sought in the U.S.A. and 50 locations overseas. For each location we require the following quantities of land. We must have a minimum of 2,500 acres to 10,000 acres or more per location. We prefer ocean frontage, lake frontage or unpolluted river frontage. However, in -land property is acceptable. All properties should preferentially be within 35 miles from a major center of population. We avoid putting construction under high tension electrical utility lines and we do not build houses, condos or rental apart- ments within a 1/2 mile of heavily traveled highways to avoid air pollution. The soil must of good agricultural quality to sustain foodbearing gardens. Closeness to water and sewer systems of adjacent municipalities is preferred with possibilities of annexation. We could, if necessary, build our own sewer and water systems. Low farm land prices are imperative. Real estate people who help us consummate land purchases will be given one year exclusive privilege of selling land packages, vacant or with buildings built by us for one full year with continuation extended by proper sales performance. We will supply brochures and other advertising at our expense. We will build on separate locations of 6 acres minimum to 200 acre parcels of rental apartments which must lie within 35 miles of a major city or town and within reasonable distance of sewer and water. We intend to change our name to: Life Extension City, U.S.A. Inc. or to a better name if one can be found. Help us out. Send us your ideas. We need several locations of 500 acres to 10,000 acres for in- dustrial air parks which would have two or more paved runways, taxi strips, with non polluting industries with airplane hangar facilities adjacent to or part of each factory and/or office complex. No jets permitted because of the noise factor. A large physical fitness facility will be provided at each location at no cost to management or their employees of participating industries or companies. Indoor olympic size pool, indoor running track, complete and separate men's and women's exercise room with com- plete equipment and staffed by professional instructors. LONGEVITY CITY, U.S.A., INC. 17211 Oak Park Avenue Tinley Park, IL 60477 (312) 532-4600 FOR ALL AGES - LONGEVITY CITY, U.S.A. We are land developers -builders searching for large contiguous parcels of real estate on which to build 100,000 homes, condominiums, and multiple units, industrial and commercial. We want to start at least six locations at one time. We have two construction -conversant architects who will each watch two jobs; and Charles McLaughlin, president of the corporation, will watch two jobs. Charles McLaughlin was a large -parcel subdivider in Chicago, his home base, in the latter part of the depression. He also was the originator -builder of Plantation Florida with 50,000 acres bought from the Florsheim Shoe Family; and had options on one-half million acres more. He also began building in San Fernando Valley, in Los Angeles County, California in 1948; and built as many as 7200 houses in one year simultaneously in 31 different locations, pre -selling and finish- ing 22 houses a day - quite impressive. He was the 4th largest builder in Los Angeles County. For the Brazilian government Mr. McLaughlin built huge projects, industrial, residential, and commercial; and taught contractors in Brazil the correct methods of constructing all kinds of real estate. Dr. Cureton at the University of Illinois, who began the jogging concept for better health, saved Charlie's life and taught him exer- cise physiology. He then became a proponent of saving lives through better health in terms of pollution -free environment, preventive bodily maintenance, better nutrition, biodynamic gardening (the best method of organic farming), the use of greenhouses, and the jogging concept. This led to 26 health shows throughout the United States, the last one in the Los Angeles Convention Center with 618 presentation booths and 300 speakers - the largest health show ever done in the world. In his mission to save lives through health shows, Mr. McLaughlin lost millions of dollars. His associate, Herbert Singer, chairman of the board, retired from E. F. Hutton and Company, Inc. a vice president, after 20 years. He was first hired by Hutton to co -manage the merger -acquisition department on the west coast. He worked with over 1000 top executive officers of the Fortune 500 Companies; and learned from them how to automate higher earnings and higher profits as well as better health. He then developed a tape program through which many E. F. Hutton account executives and other corporate and individual searchers lis- tening for 20 minutes a day were able to automate high earnings and higher profits; and dramatically raise income levels. Mr. Singer, in association with Lowell Henderson, set up and completed over 64 industrial, residential, and commercial projects, beginning in 1954. These were projects set up for the largest builders where land was located; and through land planning (FHA and VA) finished lot costs were obtained; and these projects were then devel- oped by tract builders. There are 18 different reasons why land won't work for subdivision, titlewise and engineeringwise, and Mr. Singer has been through all of them. Now Mr. McLaughlin and Mr. Singer have combined forces to do 26 cities throughout the United States, the first in Chicago, for better health. Many insurance companies are intrigued with the idea of saving lives and seeing a concerted program to do this set in motion across the country; as about 80% of the population is now dying of the degenerative disease problem, the idea of teaching people to keep 2 their arterial system and, other body systems in better health is vital to the future health of the nation. John F. Kennedy said, "Ask not what your country can do for you; but what you can do for your country," and Mr. McLaughlin and Mr. Singer through their planned Longevity City projects are certainly the personification of John F. Kennedy's idea. They are looking for prime acreage, from 6 acres for multiple, to 2500 to 10,000 acres, for their one house per acre, homes and condominium sites. If you have land or know of others who do; and you like an important cause; and you wish to cash out property in 6 months to 2 years; you will want to contact these 2 dynamic better health expediters at their office in Tinley Park, or their attorney, Norman Smyth. Mr. Smyth is a top notch real estate attorney, specializing in taxes, mortgages, etc. Mr. McLaughlin and Mr. Singer have found exciting ways of getting more real living space, increased light, and a spectacular view; as this adds value to the house. This creates an easy to sell product, that in truth sells itself. Every home becomes a showroom. Greenhouses are encouraged, and they may include hot tubs, spas, and ceramic tiles. These natural extensions are designed to maximize value. In a meeting with Standard Oil of Ohio and Energy Conversion Devices, it was learned that over $50,000,000 has been invested in their joint venture called Sovonics; and on October 28, 1985 it set a new world record by converting 13% of light into electricity in their laboratory in a one -square -centimeter solar cell consisting of three extremely thin layers of proprietary fluorinated amorphous materials sensitive to different colors in the solar spectrum. They are in process of building their final production facility which should be able to supply the Longevity City project needs. 3 Mr. McLaughlin and Mr. Singer want to move ahead rapidly, systema- tizing and automating the development of their Longevity Cities. It is their unvarying plan of action. The enrichment of lives in every way is their daily objective. This will be the lofty pinnacle or crowning point of success of their lives in helping others to better health and living. They help people extricate themselves from an unhealthy way of life and intricate themselves into a life that fits their goals of more fun, happiness, and prosperity in the required base of better health. These are the truly great riches, in terms of perfecting the lives for millions through the base of real estate; the formation of cities for young and old alike; where everyone can be taught the ways to getting a year younger biologically each year. It is the perfection of lives for millions, improving them with great care that is the objective of their massive endeavor. Their better health programs are worked out in great detail and refined daily. It is their persistent doing: their fast and furious land accumulation efforts that are the basis of this better health commun- ity concept. The health benefits to ensue can be quite extraordinary because of the combined background of those involved in the planning and implementation; as well as those experts that were in the 26 health shows who want to teach and live in the Longevity City pro- jects. These goals can be achieved easily and quickly because Chicagoans are truly better health conscious; and will refer land owners who want to become part of this better health movement to make their land available on a cash out basis within 2 years to these aggressive developers. Their positive expectations have always been met expeditiously; and this project will be no exception. 4 They attract the very best and kindle the desire of those search- ing for a better way of life; led on by valid hopes of being born anew each day, feeling and being in perfect health, because of a method of learning and living in a better health environment. This dynamic concept is now available to all. You can now become part of the group search for better health for yourself and your family. It is the intimate knowledge of all phases of this better health living that Charles McLaughlin and Herbert Singer make available in the practice of their recognized expertise as land developers and builders. There will be many special concepts and features: Every home design incorporates a heat recycling system to conserve energy. Every dwelling will have a root celler to preserve garden grown fruit and vegetables during the cold season. There will be no charge for the good health producing facilities and guidance benefits offered in abundance. "Nothing can withstand the force of an idea whose time has come." Charles McLaughlin and Herbert Singer can be reached at the above number and also at (312) 599-8488 and (312) 599-9414. 5 5N;a 0 )w m _gym .iko� jA o m t• c, co -i c o = x !D !D ans c o LONGEVITY CITY, U.S.A., INC. 17211 Oak Park Avenue Tinley Park, IL 60477 (312) 532-4600 November 30, 1987 Re: Alternative to Crisis in: Affordable Housing Job Futures Environment Health Uear Governor: We will develop very large industrial air parks on parcels of lard in your state, if you can supply sane, from state owned property, within 35 miles of one of your largest population sources. We help corporations to dramatically increase earnings through profit margin improvement, cost reduction effort, etc. What we do will dramatically increase lasting employment, in the midst even of the economic chaos we are beginning to see. We will do the above in 26 states; if we agree that we want to effect our program there and you want us to do so, then we will proceed. I have personally worked with over 1,000 top executive officers cf Fortune 500 companies. We are the largest marketers of land in the world (over 800 million dollars worth) because we are vertically integrated in the developments we've done with over 150 of our own corporations, including 50,000 acres we bought from the Florsheim Shoe Family called Plantation Florida, near Fort Lauderdale, in 1950. In 1949 we did a 234 acre industrial air park in Thousand Oaks, California, with a runway, taxiing strip and hangers next to the plants, so the executives could have their own planes - no jets - and the companies could move personnel around by air, and air freight in and out. We simultaneously built and sold 7,100 houses in 31 subdivisions in nearby San Fernando Valley to house employees of the area. We have also done 26 health shows in the United States, and our developments are very health oriented, as 40% of your population is dying of heart disease, and 30% of cancer. November 30, 1987 Page Two Can you make land and financing available and tell us why our industrial clients would benefit from an industrial air park and associated facilities to house their employees, etc. in your state? You may write to me at the above address or telephone me at 312-687-9609. Sincerely, Herbert Singer Chairman HS:bjz Business Promotion and \Iarketing Division q00 American Center 150 East Kellogg Boulevard St. Paul. \I\ 55101-1421 612 2L)o-3y4 Fax: 612. 296-1290 December 8, 1987 Herbert Singer, Chairman Longevity City, U.S.A., Inc. 17211 Oak Park Avenue Tinley Park, IL 60477 Dear Mr. Singer, Your letter addressed to our Governor, Rudolph Perpich, has been returned to our agency for reply. With reference to its contents, please be advised that the State of Minnesota does not have land for large industrial parks within 35 miles of our largest populated area that it can supply and finance for the purpose you describe in your letter. All industrial development in Minnesota is done through the private sector. It is possible for you to purchase industrial land, provide your own financing and develop it according to your objectives. With that in mind, enclosed is our Metropolitan Industrial Park Map and our Official State Highway Map to guide you in the selection of said property. We can counsel you in your selection and negotiation for such industrial land that is of interest to you. If I can be of any additional assistance to you, please let me know. Sincerely, /ames~A. Lushine Business Finance Specialist JAL:mgs Enclosures 0 -7 (G Anchor Propertii.es Inc. �" / _(612) 591 - 0711 ;ommercial Industrial Real Estate 11666 Wayzata Boulevard Suite 209 Minnetonka, MN. 55343 �72-36912— December28,1987 y t Life Extension City, Inc. 17211 Oak Park Ave. Tinley Park, III. 60477,"-sue /A Attn: Mr. Herbert Singer 1 I Re: Land Available West of Minneapolis Dear Mr. Singer Enclosed please find some information on h t e of Albertville, Minn., including a Community Profile, a Labor Que onaire, a Community Questionnaire and other information on t City. In speaking with Ms. Maureen T__ Andrew, City Administrator, there ---- shouldn't be any problem compiling anywhere from 500 to 2500 acres. She also advised me that the zoning could be accomplished in 60 to 90 days. The Director of Public Works advised that there won't be any problem accomodating a 2500 acre industrial park with sewer and water. I will await your call before approaching the Development Council with respect to this project. Sincerely, Anchor Properties, Inc. / z i -7 3 3cF4- Jamey J. Williquette, V. P s. CITY OF ALBERTVILLE P. O. BOX 131 ALBERTVILLE, MINNESOTA 55301 PHONE: (612) 497-3384 April 12, 1988 Mr. Herbert Singer President Longevity City U.S.A., Inc. RE: AIRPARK-94 INDUSTRIAL AIRPARK PROJECT Dear Mr. Singer: On February 19, 1988, the City of Albertville mailed a formal response to your Company, at your address, indicating who our project team participants are and stating our willingness and abilities to move forward with you on an Industrial Alrpark Project. (Please refer to our materials dated February 19, 1988.) Prior to our proceeding to option 2,500 acres of land (the time and expense associated with such a process is enormous), the City would request a response from your Company Identifying: 1. The name and address of each of the principals in Longevity City U.S.A. Inc. 2. A resume, and brief narrative on the backgrounds of each of the owners. 3. A list of references, both personal and business Including addresses and telephone numbers for each of the principals. v 4. A list of banks with whom you have closed recent loans. 5. Name, address and telephone number of your legal representative. Further, the City would request that once this information is provided, you and/or your project team representatives schedule a trip to Minnesota to introduce your project and to begin discussing and negotiating the terms and conditions of a Letter of Credit in the amount of $100,000 which the City will require. We trust you w I I I adv i se us I f we can be of ass I stance to you In any way. On behalf of the Albertville City Council Loretta Roden, Mayor ,Nuke our Ckr...,.. . Your CNv We invite Home, lndusrrv, Busjne5s LONGEVITY CITY, U.S.A., INC 17211 Oak Park Avenue Tinley Park, IL 60477 For Broker and/or Land Owner: (312) 532-4600 Our lenders have been sold on this contract protects the lenders, the seller and the buyer. If everything we are not held , and it cannot be changed, u it about 8 up by the zoning authorities, the sellers ing goes well Mon Along with this contractural � assuming Paraphrases what the could be cashed out in contract says. Purchase offer is a single page that At this point, we don't even know if if the lenders will a the land can be used for subdivision are 18 different reasons approve the feasibility study we must do. land won't work for' As you know, or wise, and we've been through subdivision titlewise and there We would most abeen probablyg all of them engineering invest in the but the only guaranty in the world is the property is useable for our property taxes. Joint purposes, and mutual benefit to determine whether If we can't subdivide and build on the spend on the can't subdivide property, we l simply lose the money we and know-how. required b 8, Plot plan layouts, soil tests and all You will note from the zoning authorities first 90 days, contract ' plus our time we must prove � effort Performance in the In the event that we cannot use the that we have paid for upgrades the as all of Property then all the findings and work the data will be Property and could help getting another We cannot be Purchaser, long tear institegin buildingal end until the take out interum their choice near the site,, letter of construction funds and commitment are in escrow at a bank of of construction. These two loans will cash the seller out on completion Ad you noted from our news in Chicago in the latter release we did a different tracts s Part of the depression great number a subdivisions here for a total a simultaneously in 1949 and in Los 7100 houses in Preselling and completing County 31 unusual and at times we that year alone, so our history t 2t houses a day during and after the have been part of the Y with the lenders e who taught depression b lender group. Our contract was used 8 Charles McLaughlin Y Robert Bartlett and others. went that rebuilt Chicago , our President. It was after the fire This was the rot cts a alartlett arrange- We also were the original bou ht fr developers of Plantation classFloridaical don 50,000 acre g from the Foshoe family. Protects all involved. s we We are quality as well as s health and Peed builders, and have the expterise and exper- ience we did throughout the area, as well, through the 26 Per - with 618 Y; the last one was the biggesthealth Califo Presentation booths we sold, and 300 s rnia. Many of these ex speakers, in ever done , the _ experts want to live and teach in�our Los Angeles, Longevity Cities. We have spent years convincing lenders it is better to make mortgage funds available from money they don't pay out on death claims. They are enamored with our program that teaches people how to get a year younger biologically through exercise, nutrition and preventive bodily maintenance. Each time we have done a subdivision we have become more and more oriented to environmental protection and better health programming. You and they will be proud of what we do because it helps people become more famine -proof and depression -proof as well as teaching them that if they don't live in those bodies there is no place to live and to recognize that about 80% of the population is dying of the degenerative disease problem. These programs also help them advance spiritually through greater self-reliance. You, the sellers, the lenders and we, working in cooperative harmony make it easy for people to have this special panic -proof living at value-added cost with biodynamic gardening, greenhouse, root cellar and also physical fitness centers every 10-15 lineal blocks with indoor running track, jacuzzi, sauna, steam baths, olympic size pool and the needed exercise equipment, all available 24 hours a day, and an instructor always there to assist. They all have their own key. It is only because of our many -year carefully evolved experience, expertise and combined abilities that we can do this program. Our interum lenders want us in and out very quickly because they are con- cerned about the 60 year depression cycle and our country's national debt being over 50 times what it was in 1929; therefore, time is of the essence. In order for us to cash the landowner out, we must sign on loans and take the great risk. The lenders would never supply the funds unless we sign 30-40 year mortgages and are willing to pay all payments if we can't or don't sell. They must believe in us and that safeguards you. We must qualify to get the loans: they don't give them to Skid Row bums, as you know. We have worked with the zoning people and they like what we are planning. It is up to us jointly to extend a helping hand with this better -health community for young and old alike. Young people, as well as old, should be helped to shed bad habits like drinking, drugs, etc.. Raw land is an alligator with a head at both ends, and what is being done to farmers is unbelievable to us. Land values are falling every month. It is essential that you do something with someone, if not us. Until we get our zoning submission approved, we don't even know if we can materialize our dream. No one is an island, we all need each other, and those who want a panic -proof place to live in preparation for possible famine and depression, we, together, will make it easy for them to have that dream, too. LONGEVITY CITY, U.S.A., INC. 17211 Oak Park Avenue Tinley Park, IL 60477 (312) 532-4600 A BRIEF INTERPRETATION AND SUMMATION OF LAND AGREEMENT CONTRACT For larger parcels, the entire acreage will not be under construction at one time. We will build a portion of the whole property at a time. After we do our own engineering, plot plan layout, soil tests, and provide all exhibits required by the zoning authorities`, we will get a commitment on our construction loan to build the buildings on a specific portion of the land. Then a specific irrevocable end -loan commitment is provided by our end -loan mortgage lenders to be paid upon the completion of this specific segment of construction. The construction loan and end -loan - can be separate or run simultaneously. These two loans provide funds to pay you in full for your land; and provides us with the ownerhip of the finished construction, and with a net profit. Your land is never in jeopardy. Before any construction is started, these loans are fully committed by substantial companies; and their money provided for our purposes is put into an escrow account at a local bank or any bank of your preference; proof of which will be provided to you. We stay 10% to 20% ahead of subcontractors on what is paid to them. Mechanic's waivers of lien will be provided to you as the subconstractors proceed with their work on a periodic draw basis. The material provided will be handled in the same manner as the labor. Using the procedures outlined above, your economic position can never be in jeopardy. It is safe, just, and equitable for you at all times. For further information contact Herbert Singer or Charles McLaughlin at the letterhead number or call (312) or (312) 481-2069 481-2066 - LONGEVITY CITY, U.S.A., INC. 17211 Oak Park Avenue Tinley Park, IL 60477 (312) 532-4600 December 5, 1987 Lic. Miguel de la Madrid Hurtado Palacio Nacional Patio, Pe. Honor 2 Piso 06067 Mexico OF Re: Alternative to Crisis in: Affordable Housing Job Futures Environment Health Dear Miguel de la Madrid Hurtado: We will develop very large industrial air parks on parcels of land in your country, if you can supply same, from government owned property, within 35 miles of one of your largest population sources. We help corporations to dramatically increase earnings through profit margin improvement, cost reduction effort, etc. What we do will dramatically increase lasting employment, in the midst even of the economic chaos we are beginning to see. We will do the above in 26 U.S. states, and 50 countries outside of the U.S.; if we agree that we want to effect our program there and you want us to do so; then we will proceed. I have personally worked with over 1,000 top executive officers of Fortune 500 companies. We are the largest marketers of land in the world (over 300 million dollars worth) because we are vertically integrated in the developments we've done with over 150 of our own corporations, including 50,000 acres called Plantation Florida, near Fort Lauderdale. We did a 234 acre industrial air park in Thousand Oaks, California, with a runway, taxiing strip and hangers next to the plants, so the executives could have their own planes -no jets - and the companies could move personnel around by air, and air freight in and out. We simultaneously built and sold 7,100 houses in 31 subdivisions in nearby San Fernando Valley to house employees of the area. Lic. Miguel de la Madrid Hurtado December 5, 1987 Page Two We have also done 26 health shows in the United States, and our develop- ments are very health oriented, as 40% of your population is dying of heart disease, and 30% of cancer. Can you make fee simple land, and financing available, and tell us why our industrial clients would benefit from an industrial air park and associated facilities to house their employees, etc. in your country? You may write to me at the above address or telephone me at 312-687-9609. Sincerely, Herbert Singer Chairman HS:bjz P.S. Please send us all information on the Maquilladora program and the names of the twin cities involved in this effort, as well. PRESIDENCIA DE LA REPUBLICA SECRETARIA PARTICULAR 101.- 2/7 42911 R.E. 252876 Palacio Nacional, diciembre 18 de 1987. C. LICENCIADO HUGO VILLAGOMEZ SOTOMAYOR Secretario Particular del C. Secretario de Comercio y Fomento Industrial P r e s e n t e Para la atenc16n de esa IT. Sccretarin, me perrito remitirle es- crito recibido an estas oficinas el 15 de diciembre del alto en curso, que el SR. HERBERT SINGER dirigi6 al C. Presidente Cons- titucional de los Hstados Unidos Mexicanos, en el cual manifies to inter6s on instalar un parque industrial en nuestro pals. Sin otro particular me es grato reiterarle las seguridades de mi atenta y distinguida consideraci6n. SUFRAGIO EFECTIVO. NO REELECCION. EL JEFE .Dfl LA UNIDAD DE POMIENTACION. DA. JORGH VA'LDES �CASTELLAIJO 42911 c.c.p. SR. HERBERT SINGER 17211 Oak Park Avenue Tinley Park, Illinois 60477 E.U.A. PR•1S sPc ass' AGREEMENT THIS AGREEMENT made and entered into this day of , 1987, by and between hereinafter known as OGRANTORO and LONGEVITY CITY, INC., an Illinois Corporation, hereinafter known as -vGRANTEEn. U.S.A., That in consideration of the mutual covenants and agreements contained herein the parties agree as follows: 1. That GRANTOR'S real property free and clear of all liens and encumbrances and legally described as per Schedule ^'AO attached, will be subordinated (risk - free - see #7) and conveyed per warranty deed to the GRANTEE or it's nominee or assignee, said deed to be dated 90 days from the signing of this Agreement. There is no way the land can be liened as the deed is dated 90 days from the signing of this Agreement, and it is during this 90 days that the money, time, effort, and expertise are put forth. GRANTEE must be able to deliver unencumbered clear -title deeds to buyers of buildings. The deed to GRANTEE prevents GRANTOR from conveying any of the land to others or from encumbering the land during the period of time covered by this Agreement. 2. That GRANTEE agrees to deposit in escrow an executed undated Quit Claim Deed to be recorded reconveying the property legally described in Schedule OAO to GRANTOR, provided the GRANTEE fails to fulfill its covenants and agreements enumerated hereinafter. 3. This is a purchase agreement having an initial 90 day option which is part of a 24 month problem - solving option period assuming that the municipality required more time for zoning or time is required to solve as -yet -unknown problems, and, 100% subordination (see No. 7 for complete safety provision preventing loss of land due to subordination) and predicated on the terms and conditions listed in this contract. PHASE ONE (1) is, that within the first ninety (90) days of the two (2) year option period, the following must be accomplished by GRANTEE: Page Two A. A feasibility study and projection analysis. The purpose of the feasibility study is to determine whether we have an excess of potential buyers to pre -sell all the buildings to be built on all of the acreage as this keeps the lenders, GRANTEE, and GRANTOR safe. If the lenders turn down the feasibility study, then this Agreement is null and void and the GRANTOR has lost nothing as he still has his land, with the added advantage of the approximately $1,000 per acre in money, labor, and effort the GRANTEE has spent in the first 90 days, with copies of all exhibits and other findings which can help in selling the land to another buyer. B. Required bore and percolation tests of the soil comprising this property described'in the legal description attached. C. A property lay -out plat plan showing streets, side walks, set -backs, easements, sewer lines and water lines, etc. D. Renderings for rezoning exhibits. E. Formal application for zoning to the municipality governing this property. F. Get construction take-out loan companies and end loan long term institutional loan companies to approve this site, etc. and agree to furnish financing for this entire acreage. IF within the first ninety (90) day period, which is an integral part of this two (2) year option, all of the subject matters listed are favorable then we will advise the GRANTOR by mail that we will continue this project until it's completion. IF the above mentioned items are negative, then we will surrender back immediately, to the GRANTOR all privileges granted. 4. GRANTEE agrees to commence development of the property in question no later than two (2) years from subordination by GRANTOR as follows: Page Three A. To construct industrial buildings or multi -family, single family or condominium housing development, per construction loans and to procure long term financing for the sale of said above units for GRANTEE ownership or for sale of said improvements to other purchasers. B. If GRANTEE fails to commence development of said property two (2) years from date of subordination, the Quit Claim Deed held in escrow will be recorded reconveying property in question to GRANTOR. C. There are no guaranties in the world except death, taxes and change, however in 95% of the cases GRANTEE has had landowners out with all cash in 6 to 8 months. This does not happen if GRANTEE is held up by zoning authorities or one of the other 18 reasons that land will not work for subdivision, titlewise and engineeringwise. GRANTEE makes it easy for the landowner to cash out quickly and safely -- for the lender to lend safely -- makes it easy for the municipality to zone -- and easy for the buyers to buy -- with very great mutual advantage to all. Above all, GRANTEE makes it easy for the attorneys, if any, for the landowners and for the lenders to understand the complete safety and pre -sold nature of what the GRANTEE does: the proof of market is in the feasibility study, and in what the GRANTEE does to make people depression -proof, famine -proof, and extend life with better health. 5. GRANTEE will immediately proceed to secure necessary rezoning of property in question and will procure same together with construction and end financing prior to commencement of construction and improvements upon said property. Page Four 6. The property in question contains approximately acres (actual acreage to be determined per survey - cost of same to be borne by GRANTEE). Purchase price per acre is ( ) with a total purchase price of approximately ( ). At this time the land is only farm land worth very little. GRANTEE must change the use and get the property financed, improved and built upon which creates the price per acre specified in this Agreement. 7. It is agreed by the parties herein that GRANTEE will repay ( ) upon completion of units upon each acre and full payment of purchase price (for all acres) will be made no later than 24 months from the date of this Agreement. The construction of buildings only must be completed to give the lender finished collateral in order'to release the monies, to pay the GRANTOR for the portion of land used by the completed construction. The buildings built do not have to be sold to buyers for the release of these monies to the GRANTOR: to repeat, the construction only must be completed not sold. A. If no construction is commenced within two (2) years from the date of this Agreement property will be reconveyed to GRANTOR and GRANTEE is released from any and all obligations to pay full or any part of purchase price. 8. Brokers commission per listing agreement to be paid by GRANTOR upon receipt of purchase price from GRANTEE. 9. The parties further agree as follows: A. The expenses of title search, appraisals, rezoning, surveying, and engineering are to be paid by GRANTEE, not GRANTOR unless specified differently elsewhere in the Agreement. B. GRANTEE will not suffer or permit any mechanic's lien or other lien to attach to or be against the property in question which includes no encumbrances on the land by GRANTEE or GRANTOR. Page Five 10. If upon the conclusion of the two year option period there would be a portion of land that had not been built upon and paid for, than the. GRANTEE may return the unbuilt-upon land to the GRANTOR with no further obligation. 11. GRANTOR agrees to pay all general taxes. GRANTEE agrees to pay real estate taxes commencing on the date payment is made in full on property in question as per paragraph 7. 12. GRANTEE agrees to pay for crop damage due to engineering operations or construction activity which will not begin unless all the money is available in the form of commitments to build on all the acreage. 13. All construction on property to be inspected`by certified licensed architect. 14. Construction take-out loan to be established in a local bank, and waivers of lien signed in triplicate by all labor and material providers and other services. GRANTOR to be supplied with copies of the above by the bank. THIS AGREEMENT binds all persons, heirs, devisees, administrators, executors and assigns claiming under GRANTOR or GRANTEE. Signed and sealed the date given above. LONGEVITY CITY, U.S.A., INC. By: GRANTOR By: Sign To Agree This article appecered on the fr+ait page of The New York Times, Thursday; March 6,1986 Study Indicates Moderate Exercise Can Add Years to a Person's Life A continuing study of nearly 17.000 Harvard alumni has demonstrated that moderate physical exercise in adult life can significantly Increase life expect- ancy. In the study, described in today's issue of The New England Journal of Medi. cine, men who participated in activities such as walking, stair -climbing and sports that used 2.000 calories or more a week had death rates one -quarter to one- L1urd lower than those in the study who were least active. Among older alumni, the risk of death for those at high levels of physical acLiv- Uy was half that of the least active men. This was true even among men who were not athletes in college but became active after graduation. The study, one of the most detailed in the area of public health, is also one of the few to suggest that exercise in and of it- self is protective, not just that the healthiest people choose to exercise. "There are lots ofskeptics whosay pea pie are active because they are healthy," remarked Dr. Ralph S. Paffenbarger Jr., a Stanford University researcher who is directing the study. He added dial, the new findings clearly supported his belief that "you're healthy because you're active." The analysis showed, forexample, that physical activity could partly counter the deaLh-promoting effects of cigarette smoking and high blood pressure. and could even counter a hereditary ten- dency toward early death." Thus, among men with high bluod pressure who expended 2,000 or more calories on exercise each week, the risk of death was less than half that of hypertensive rpen who exercised the least. in fact. alumni with high blood pressure who exercised reduced their risk of death even though they re- mained hypertensive, the researchers found. Expending 2,000 calories a week is about the equivalent to walking briskly 20 miles a week. Among those whosmoked more than a pack of cigarettes a day, exercise re - By JANE E. BRODY duced death rates by about 30 percent And among those whose parents both died before the age of 65, death rates were about25 percent lower if they were in the most active group. "Early loss of parents may suggest a hereditary risk, but it does not appear to influence the risk of death as strongly as does lack of exercise," the researchers concluded. The study involves 16,936 men who en- Lered Harvard from 1916 to 1950 and who in 1962 or 1966 completed extensive ques, tionnaires about their health status, ex- ercise habits and other personal and life-style characteristics. The men were followed to 1978. by which time 1,313 had died. 95 percent from heart disease, 32 percent from can- cer,13 percent from other natural causes and 10 percent from trauma The new analysis of the study shows a benefit of exercise in diminishing the risk of death from all causes. The researchers noted that many men in the study might have modified their health habits, fur example, by quitting smoking or having their high blood pres- sure effectively treated, after the data were gathered. If so, the findings would underestimate the bcIt(! cfits of exercise, they concluded. In an earlier report, Dr Paffenbarger and his colleagues at the Stanford Uni- versity School of Medicine and Harvard University School of Public Health showed that physical activity could re- duce the risk of heart attack. As in the current study, the benelit5 of exercise peaked at 3,50U caluries ex- pended per week, or approximately the amount used by a man who walks briskly or runs 20 miles and plays singles tennis for two to three hours a week. Beyond 3,5U0 calories, the death rates stabilized, perhaps, the authors sug- gested, because of hazards inherent in vigorous activities. For example, men who played vigorous sports such as squash or full -court basketball for three or more hours a week had slightly higher death rates than those who played vigor- ously for two hours. Key to Longevity The findings suggest that Moderate exercise throughout adult life is the key to longevity, the authors said For exam- ple, men who walked rime ur nun c miles a week had a 21 percent lower risk ,f death than men who walked less Lh:ul three miles. For those who expended 3,500 calories a week in physical activity, the risk was less than half that among men whose ac- hviLy level was below 500 caturies. Fur thermore, those who were varsity aUueLes ui college but who subsequently became sedanLry had higher death rates than men who maintained nWderaLe lev- els of activity during adulthuud "Inheritance of a sturdy constitution ias implied by varsity afflict IV staLusi Is less important to longevity than cuntin- uaLiuu of atlegtiaLe lifetime exercise," the report states. 2 Opposing Influences In the study, cigarette smoking and ex- ercise had strong opposite effects on the risk of deaLh. Thus, there was a steady re- duction in risk as exercise increased and cigarette smoking decreased. There was also a somewhat confusing effect seen of body weight fin ueaLlI risk. Those who were the thinnest had higher death rates than moderately heavy men DeaLli rates clech ned when relative weight increased along with increasing activity. suggesting that, itwn woo are IN may become both thin and inactive and that active men may gain weight through increased may imiss, the re- searchers said. All told, the sLudy Indicated that phys ical activity could increase life expect- ancy by one ur Lwo years al the age of 60 AlLhnuKII this may not scent like much of a benelil, to individuals who avert death through exercise, the addled years of life can be substantial. Ifalldeallisfrom can cer were eliminated, for example, aver- age life expectancy would Increase only two years, but fur individual patients. the increase could be 30 Scars ur more Me have reproduced this article in its entii-ety because ►ve believe it is of great importance to people ulteJ ested in maintaining good health. Cardin•I�ilucsz Curliuraliuu I he serious c.\crci.e pmg],,ln1 for executive. dC]IgIIC l w slIC11,0lcn the heart. C AIL110 I'In IC" CCII10 It N I \\'1.I NjonilK• 144-It"1I 0 O Ir a a Q LL: 0 Z Q u I u J m 00 In W ILA :Y U O Ip N rr N J O o o 0 N Z w f Z o $R Wwu -O Jz La ^ o3Q W^z Fwuj -- In z L:ur r o d I° M w ~ j oo<$O � OL ... Z �p2�NQr 10a u •' 0 ►1 TWO •• C9 0 i (n ►- F-<u"Opt-JrJ W N�.Q OJ < 0 <> Q W<�cL nZILLJ J < •• WNN a .. ~» W J o i a W 3 W— w.... ..w Q M d O < o .. W a Y �- ul Q o f' F- < X N V) f� f &n w w =�Q uN; Z=wW W jw� I- w-j a. O r- Z W N i' '� J] W Q1 H 0 N W O ~ W 7 z O" LL ti LL C,� Q y Q Q J Y LD — o D0I- Sa emu.. ZZ z cD ZO J.. 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CO w .a Zf.W7UO hz� w � w 3 O O z u< O a a < F 0 0 < h w F O m 1•14JLv� 11 ru , •Z p. :�� '6. , S41, te' -� it - lei Ir so �r ; �S2?69' ., �. s� �S LV y p�;•tr •�!'` i'i-]+; y �3 } ��fLo00 CO—r•�O� �►�t N,tnr ,r �,•...`.♦ � AlT NY'OaV[.`O�•,'•lanr CO. '� �C�pi lt�,(Awr o►+owti: iov�c ti ..a T.T2sz2 , •`r•' PLYMQ/TM 69194 `pt MNi �yfiS ��� CAIIF. L, Mceil ^' , .may .`..� OrZ+►rG [ /yam 1 I _ TRASr-N. N AYa. ! 4 w ' T � 1 � �"► 1, LOTS �..�,.. ARMA ON I • IN,1 LO►M•tryCOq ` , i •` SAUS TETiHS , 49,9 z 290 C2 Stanton 361,250.00 $12 .00 `tom ��,,. � 5 Fer front ft. 1• $5,000 Deposit. 2. 3• --20,000 at close of esc:•ow - July 8, 1955• 336,250 due on or.*baforo 18 months, 6% interost payable quarterly. T.T. 2064 Price $61,500.00 - 10.77 acres - ,5,710 per acre. 1. $5,000 deposit. 2• a20,000 close of escrow _.July 8; 1955 3. 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Z T a E 3 3 m m t— W �% �01 < j O0Z�p Z Z 3 •• N ff Gd� 9 5 T ui > to Q VQ 0st 0 1 W� iL r� �JO or V 4 h J W dl O F- $ r' W r Z of i d . Q c O! di a .. CL d h F- 0<m0W g >� a ooC��^ nnr1Z 0 .n 0 Win � d1c Or �Z 4p rZ ►— 1 ). v? j W maw J ¢zv< < z W i. Z� a;=W a o'L' , WC< < 00 J < TO Zuln lva aWZ ZW 3r000 'tdjW� LL In CL Ole w W Z < 3 cr J n c! u P LL O uJ ._+ H C Q m i J O u dim n j0A y J v;a < J � 0 O I W �LLId Z rim cn . -itz r p F- 1 wo 0 ;. J.►• - I A--1It, . 22009 ......... lfp;!t 1011 pp .I O Your -NO 14 Physica., I ness This physical fitness newsletter is brought to you with the compliments of your physical fitness headquarters —the health food store where you are now or have just been and Mc- Niews etter Laughlin Health Specialties. p.Wd in UAA. VOLUMYI NUMBLRU What It's All About... "Your Physical Fitness News Letter" will tell you all about: • How to exercise • How to jog • Body reapportionment • Diet and Nutrition • Health Foods • Food supplements • Vitamins and minerals • Circuit calisthenics • Circuit weight training • Weightcontrol • Aerobics and Anaerobics • Cardio respiratory fitness • Cardio vascular fitness If Ponce de Leon were. searching to. day for his magic spng, he would tot be a leader of expeditions —he would be a biochemist. And he might find his youth -giving "waters" right in the food we eat. It seems to depend upon the way vitamins E and C are used by the body cells, where all aging commences. The real formula is the Miracle of the Human Body; the unprobed and underdeveloped resources of human vitality, which mankind much too often takes for granted and relegates the role to docile immobility. Sounds too complicated? Not ao. Let's tell it like it is —that's what it's all about. This Physical Fitness News Letter meets the problem head on and opens wide the door to positive health and extended life thru physical fit- ness, via proper exercise and good nutrition. Chuck McLaughlin is recognized as being one of the nation's top notch professionals in physical fitness.. He tries to promote preventive bodily maintenance and the know- ledge of the physiological bene- fits from exercise and good nutrition and the physiological damage from ck of exercise and poor nutrition. Chuck has done radio and TV pro- grams on physical fitness thruout the country. He recently did one hundred and fifteen consecutive daily one half hour broadcasts over FM and AM on two major Chicago area sta- tions. The program was entitled: "It's Your Life —Jog For It." Listeners response was excellent. The program featured world wide known guests such as physiologists, medical doctors, nutritionists, dental epeciallsta, ecological experts, psy. chologists, micro biologia ts, geron- toloeiats, geriatrical specialists, cardiologists, drug abuse authori- ties, etc., all of whom practice what they preach. Hein planning to launch a national radio series this year as well as a TV series. He has lectured to classes at col- leges and universities throughout the nation. In the past he has coached physical fitness in many YMCA's in various parts of the U.S-A. He practices what he preaches and loves to get other people started on a simple, practical physical fit- ness guideline program to a fuller, happier, longer and more productive life. One of Chuck McLaughlin's fre- quent quotes is, "Your body is the house in which you live, if you take care of it, you can live there a long time, if you don't they will have to move you out." Here is what Chuck McLaugh. lin has to say: "I am a late starter or better known as a 'salvage job', I was a seden- tary, (non -exerciser), businessman a large portion of my adult life and to use the old cliche, I had 'one foot in the grave and the other foot on a ban. ana peel' with heart and high blood pressure problems, arthritis, over- weight, stomach trouble, failing eye- sight (due to an injury), degenerated hearing, chronic fatigue and a con. tinuous beaten -up, washed out feel- ing and many, many more ailments, etc. Through proper exercise and correct nutrition, A New Man Emergedl" A Sad S tatis tic A shocking fact. In the U.S.A. 26 years of age is the starting of mid- dle -age, the lowest age of the world's major countries. DEFINITION: Middle -age is the starting of the deterioration of the human body. REASON: Lack of proper exercise and poor nutrition. A FRIEND INDEED IF YOU'RE IN NEED Your health food store proprietor or proprietors and their staffs are enthusiastic, knowledgeable, dedi. cated people and are always ready and willing to assist you in becoming acquainted with good nutrition —the natural organic way. Be a good friend to a friend and bring him or her with you next time. Health Food Store proprietors like and believe in what they are doing and that's why they are in this bus- iness. Can you think of a better way to earn a living? All photos in this issue are of Chuck McLaughlin taken on his _ last birthday, his 581h. LET'S QUIT KIDDING AROUND WITH ECOLOGICAL POLLUTIONS by Chuck McLaughlin Let's save our polluted world. Don't just talk about it. Do something. What? Join a local organization fight- ing air pollution, water pollution (streams, rivers, lakes, oceans, etc.), noise pollution (jet aircraft, trucks, motorcycles, etc.), overpopulation pollution, and other pollutions. If you do not have one, organize one. Write the President of the United States. Write and/or phone your United States Senators and - your Congressman and other Federal agencses officials and your Governor and other state officials and your county officials and your Mayor of your city and your other city officials and the polluters themselves etc, etc, etc, etc. Make yourself heard. It's your earth too. Save your world before it's too late. ACT NO W . (Afterthought) Isn't physical unfit- ness a type of pollution; perhaps we can call it "body pollution". Are you this kind of a polluter? Would you like to have a group of qualified speakers to come to your area? You provide the hall and peo- ple. We will provide the speakers, who art experts on exercise and nu- trition. Cost? Nothingl Write us. Note: to complain about jet air. craft noise phone and/or write your local (F.AA.) Federal Aviation Agency office in your area and phone or send a duplicate message to the main office in Washington D.C. In phoning always ask for the top man. If you are a real campaigner send messages to or phone senior execu- tives of all the airlines flying in and out of your area's airports. Loud jet aircraft noises precipitate mental illness, heart disease and deafness. We have federal noise abatement re- gulations which are generally ignored by our nations airlines. The airlines must realize that they do not own the skies. Aircraft on takeoff should climb faster to get out of the noise pollution zones as quickly as possible and should make their approaches to airports at a higher altitude and not spew the devastating health damag- ing noise on our American people. The F.A.A. has the power provid- ed by federal law to correct these pro- blems. Some areas of the country are worse than others depending on the activity of concern and effort of the citizens or the do-nothing attitude of the apathetic, complacent and deca- dent. To which group do you belong? Let's muster our time proven heri- tage of:"In unity there is strength". Stop goldbricking and start working towards stopping all of these health wrecking and death causing pollu- tions. Start today. You will be glad that you did. Conclusion: The solution is merely a matter of enforcement by the Fed- eral Aviation Agency of our United States government of the existing rules and regulations of noise abate- ment procedures that could solve this jet -age noise pollution immedi- ately. Question: Why don't they do it? THE LITTLE-KNOWN VITAMIN THAT SPARKS VITALITY Does vitamin E retard aging? Protect fertility? Subdue cancer cells? Speed the healing of burns? Prevent ulcers? Clinical tests have shown that it promises all of these —and more. By Ruth Winter Vitamin E also enhances the effi- ciency of other vitamins. According to Dr. David Herting, speaking at a Vi- tamin Information Bureau Seminar in New York City, both Vitamin C and Vitamin E influence the absorption and utilization of iron and play an im- portant role in maintaining normal blood hemoglobin. Both vitamins show their highest tissue concentra- tion in the adrenal gland (a source of energy). Vitamin E also plays a part in the utilization of Vitamin A and pro- tein, a nutritional energy source. IN a study reported to the American Chemical Society, Dr. Nicholas R. DiLuzio of the Tulane School of Med- icine found that 78 out of 81 people he tested showed a high level of sub- stances called dienes in their blood. Dienes lead to the formation of highly oxidized fats, which are associated with a high intake of poly unsa tura tea, just as high cholesterol is associated with overconsumption of saturated (animal) fats. When he added Vitamin E to the subjects' diet, Dr. DiLuzio found that the dienes in the blood were lowered. When he removed the Vita- min E supplement, the level of dienes again went up. In another study, Dr. Max K. Hor- witt of the University of Illinois put adult men on a diet low in Vitamin E and high in polyunsaturated fats. The Vitamin E in the men's blood fell slowly after a year or more; then the first physical signs of deficiency be- gan to appear —an increased fragility of the red blood cells. Rupture of the blood cells which carry vital oxygen to the body tissueis the first detectable sign of vitamin E deficiency in peo- ple. The more polyunsaturated fats given, the greater the symptoms. RUTH W INTER. former science ediwrofThe Newark Star-Ladger, isa well-known medical writer whose articles appear in many popular magazines. She te the auhorof How to Reduce Your Medical Bills. Physical Fitness City ed towards preventive bodily main - How would you like to live in a tainance, teaching children from community where in front of your kindergarten on the great values house there would be four individual of proper exercise and good nutri- pathways, side by side, automobiles lion. Houses could be built with would have a roadway, then a jogging a compact gymnasium room and even path, a bicycle path and a sidewalk a heated swimming pool in base - for walkers and babybuggies? There ment area for year around use. Con - would be a gymnasium facility dominium apartments could be de - within walking distance of your veloped with the same facilities and home, staffed by competent instruc- purpose as mentioned above. tore with meeting rooms for lec- This concept could be developed tures, seminars etc. anywhere in the U.S.A. If you have The school system would be orient- interest in this idea write to us. R tot; .vim L�,Zf�SHOW 1910 W. SUNSET BOULEVARD, SUITE 350 LOS ANGELES, CA 90026 • 213/413-6880 SPACE PREFERENCE: Numbers O j O` O C Q N o= o C M_ ca� ._ 0 o Q cu a) cC d- `LJ > : 10 N n l O0W C"otl a) ca cau VJ( C — C" Z"a 4) C O— ` CLM= y as N 7 0 0 VM «'-0 Z M-O m,..�OCC N N y �= o °-o � 3 rn n > — t° N N O 9(3 O C i r ca cU c`9t,C Qy'a4-0 O.Q O m y O= N V g O �Lao$•. s C 2 O gJ y C..O.. O y�(n 6r o°�F-N i3y � jp�yV IC cp. L V 44 �: ys yy (5Eyy CSC $ `5 � ro- y .... vai p+�g ag YI y m e7i M a�L y f9 y Ole y C O ar O OL C O �s[;,C CC o 5. 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LO C9 U O ►- Q •5 i .— cu d A i c0 r F c _ t Y� ' ; X k q � i i h � i � h c •�, ti r t- X i _ • h h h h • " ILL Ila •+'- -� �• 'fir- -- -,{; to --IT- �-r - , x �-r - , x x Q u n till 21 SHOWS IN ONE EVERY HOUR ... 12 BIG - H O UR.S - A___DAY-._.— �DAYS___ 300 SPEAKERS AND DEMONSTRATIONS • From Birth To Death To Beyond The Grave • The World Around Us And Within • How To Slow Down The Aping Procass • How To Acquire A Healthy And Long Life • How To EAercise • How To Overcome Ecology Problems • How To Meditate • How To Farm Organically • How To Add Years To Your Life • How To Look Into Your Future • How To Eat And Lose Weight • How To Overcome Heart Ailments • How To Whip Alcohol And Drugs • How To Face Cloae Encounters • How To Face Life • How To Face Death • How To Use Solar Energy • How To improve Finances • How To Reapportion The Body • How To Jog • How To Cue For The Skin • How To Balance The Diet And Have The Proper Nutrition • How To Uae Bio-rhythm iNatulw: Alatts u.SO::IM 10 Sept. 21-22-23-24 at THE LOS ANGELES EVE OISKEN YON LARRY bELSE JACOBS JOHN N. OTT. Sc0 BENJAMIN S. FRANK. MD A./wnr an Mw 10 flea AW V MAXWFH MANGOLO CONVENTION CENTER a�tiFW.0 0LA'AIWAAL"`AL"Am1' EDWIN FLATTO, MO r; S" &V f+ ys" F,rru EXCITING FUN THINGS PETER DUKICH Oiowt F&MV * VARIETY ACTS DR. THOMAS CURETON * CONTESTS: Phy'ra Edca.an ana Rft.,i ""'"'""'' ' ""'°" Mr- CHUCK McLAUGHUN * PUBLIC DANCING GYPSY BOOTS . brne . stagy . gem TNA96MAft r * DAILY DOOR PRIZES AN ruroEp IF @TWA Ia.aeaY d T1u1 1 * * * * * Come Alive) The Name of the Game is to Llvel L BOOTH SPACE RATE • 10'x10' Booth, S25( Booth, $100 Additii .1 D •• w„i.«cola s •. ALL-AMERICAN HEAT a IslaswM>;ars.W111W i 213/413-68 in Moan Mae Miles Mart ains ansi eells ass a- = Sale "rrUDEN S OaVER 16Piu� 11 SAVE THIS COUPON AND SAVE $2.00 1 Camp" Ad Yom WW I. Mtumit in tN Attend the Total Life Show All Four Days And You cl Can Enter the Fourth Day for 50t. SAVE ' S c S H O $1 e 5 O � 1 '" ® S0 Hare pet•son at ticket pate Punch 00 OAY DAY DAY oAy Coupon Each Day You Attend- �2 L a� ass, e� se. a� e� ass ei ` a� e� Sea a� s leas Sea as. as, ear. a,. Sees saw a� ai A sampling of our ongoing advertising promotion - - U09 �L1R1ts Sun.. AW. t 1674- oddm YOUR OPPORTUNITY TO SHOWCASE . YOUR PRODUCT/SERVICE TO AN t EXPECTED 250.000 PEOPLEI O ON'T MISS THE a0 t o e S pt.21-22-23-24 SHOWCONVENT ON CENT tLOS ANGELES 11 A.M. tO 11 P.M. DAILY EXHIBITS� SPEAKERS 300700 Some booth spaces left In PLUS the following areas— WORKSHOPS & PANELSI • NUTRITION :'. • HEALTH • SELF-IMPROVEMENT • EXERCISE • BEAUTY • CLOTHING BIGGEST ` • APPLIANCES •FURNITURE s • ARTS A CRAFTS OMEN'SwRANSPORTATION HEALTHBARGAIN • GIFTS •UFOs •PSYCHIC TRAVEL ARTS • PUBLIC SERVICES 6F THE YEAR ! ! ! • SOLAR ENERGY • SPIRITUAL PURSUITS • COMMUNICATIONS • REAL ESTATE " • EDUCATION • ECOLOGY $��O • ASTROLOGY • Plus Many Morer Booth spaces as • BUSINESS OPPORTUNITIES + IOW a8 � cell codsyl Public Admission $2.50 p/day, $1.50 for senior citizens, i students, No admission charge for children under 6 If your company wishes to exhibit please phone or write. Tot� 1910 W. Sunset Blvd., Suite 350 PMcG(90SHOW Los Angeles, Ca. 90026 1213) 413 688SALESPEOPLE 'NANIFO A Chuck M,La liw Produ<lwn PROMOTION WITH THE PRESS --In addition to ads such as the above in World, The the L.A. times, we ave a vertise in Let's Live, Vegetarian Whole Person Catalog, Bio-Dynamic News is: Leaves of Healing. More to come in the L. A. Times, L. A. Herald -Examiner, Wall Street Journal & othermajor dailies & weeklies in 1ifornia... a. media blitz �Vont stop... allgeared togenerate a crowd of 250, 000 for TOTALLIFE SH01, SEPTEMBER 2/-24. 1978 nq ANrELES CONVENTION CENTER A e0 � • L�OQ B011 Inplew's, 150LU.11111eiruim . O August 1978 VOL. I NO. 2 TOTAL LIFE SHOW 1910 W. SUNSET BLVD., SUITE 350, LOS ANGELES, CA. 90026 DR. BOB HOFFMAN, famous Olympic coach and pioneer health authority, will speak all four days. DON'T MISS IT! GERTRUDE ENGEL Washington correspondent and legislative advocate, will also speak all four days. MEDIA BLITZ SET FOR TOTAL LIFE SHOW THIS IS JUST THE BEGINNING ... One of the biggest media blitzes in the history of California is the story behind the TOTAL LIFE SHOW set Sept. 21-24 at the L. A. Convention Center. Billed as "the biggest health bargain of the year," the show is ex- pected to draw an estimated 250, 000 people over the four days, commented --producer Chuck Mc Laughlin. "We are working promotional tie-ins with all the radio -TV -press media," added the enthused Mc Laughlin, a top physical fitness authority. Phat You Can Do Order a booth t Total Life— 213/413-6880 reprint from 1 % Aingir i gitmrs Tues., July 25,1979 Special Supplement Late News Total Life Show to cover wide topic 700 exhibits to fill Convention Center Sept. 21-24 To date, Mc Laughlin has guested on the following radio shows-- Treesa Drury, KIEV; Ken Jones, KIIS; Fernando Del Rio, KRTH; Mike Evans, KNAC; Al Jacobsen, KEHJ; Devra Z. Hill, KJAY; Mark Alyn, KCSN; and many others. He has also been interviewed five days in a row on Elaine Willis' syndicated "Health Club of the Air" radio program. On the TV front, Mc Laughlin has been booked to guest with Alicia Sandoval on "Let's Rap" Aug. 23 over KTTV-TV and with former Mayor Sam Yorty on latter's show breaking Aug. 27 at 8 p.m. over KCOP-T V. Additional key radio -TV interviews for Mc Laughlin & Total Life speakers are being planned PLUS a massive schedule of paid radio & TV spots throughout September. See back page for the heavy promotion with the press. The Total Life Show opens Sept. 21 for four days at the Los Angeles Con- vention Center. The event. produced by physical fitness authority Chuck McLaughlin, will feature 700 exhibits and demon- strations on health, nutrition, exer- cise. beauty, seif-improvement. solar energy, organic farming, weight -loss, alcohol -drug abuse. UFOs, energy conservation, psychic powers, ecolog- ical pollutions, handwriting analysis, financial improvement, astrology and e. me 300 speakers will appear. There will be five theater -styled rooms with a total capacity of 4,048 to accommodate the lectures, panel dis- cussions and workshops. Included in the line-up of guest speakers are Benjamin Frank, M.D., on "How to Treat Aging"; John Ott, Sc.D., on radiation effects; Edwir Plano, M.D., sex and physical fitness; Peter Dukich, organic farming; Larry and Else Jacobs, gravity awareness; Thomas Cureton, Ph.D., exercise phy- siology and kinesiology; Eve Dtsken, yoga; Maxwell Mangold, psychic fore- caster; Plus many more. Panel discussions will be centered around such "how to" subjects as — "Slowing Down the Aging Process," "Overcoming Heart Ailments," "Fac- Ing Close Encounters," "Balancin? the Diet with Proper Nutrition, "Reapportioning the Body," "Caring of the Skin," "'Using Bio-Rhythm Ef- fectively," "Winning Ecology Prob- lems," and many more themes. Gypsy Boots, the 66-year-old "age- less athlete," will lead scores of jog- fers at 10 a.m. daily for a Fun Run from various parts of Los Angeles di- rectly to the Convention Center for the 11 a-m_ aneninvi_ range Admission Is $2.50 per day; $1.50 for senior citizens, students and youngsters G to 16. There will be no charge for children under 6. Additional information, including availability of booth exhibits, can be obtained from the Total Life head- quarters, 1910 W. Sunset Blvd., Los Angeles, Calif., 90026. Or call 413-6880. Other daily highlights will include door prizes, food samples, physical fitness contests, variety acts and dancing to 3 a.m. Each of the four days will feature special tributes. Opening day will mark a ceremonial salute to leading sports figures in California. The sec- ond day will be a toast to top person- alities in the recording, film and mo- vie industries. The third day will be media day —saluting notables in joilr- nalism. On closing day, the show will honor pioneers in the world of health and related firlrin Famed physi- cal fitness king JACK LA LANNE will speak at the Total Life Show'. Jack La anne r at� ffil HOW r 0- 1910 W. SUNSET BOULEVARD, SUITE 350 LOS ANGELES, CALIFORNIA 90026 213A 13-6880 i It caught your eye? That's the way the consumer will respoud-to our total advertising campaign for the Sept- ember 21st thru 24th TOTAL, LIFE SHOW. "THIS COULD SAYE YOUR LIFE" is the theme of the promotion to the consumer thru the following media in Los Angeles area: radio, television, newspapers, trade publications, house organs, bus cards, posters, direct mail and half million flyers printed in English and Spanish. Publicity designed to command news and talk show interviews. THE TOTAL LIFE SHOW in the Los Angeles Convention Center includes the health and care of the physical body, mind and spirit...an ever constant revealer to keep your pro- duct and/or services remembered. BE A PART OF THIS SHOW, where life unfolds, revealing enlightenment and enriching the beholder. It contains signs and wonders of the age. The stage is set and the show is exciting, educational, expanding and electrifying. It is up to you to convince the attending public that your product and/or service is essential to their physical fitness and well being in body, mind and spirit. Encloaed is a brochure about the TOTAL LIFE SHOW, which contains a booth arrangement plan and a reservation form. Also enclosed is a fact sheet. Make your reservations, today. This could be the decision to produce the growth, you've been dreaming about all these years. THIS SHOW COULD SAVE YOUR LIFEI ALL-AMEBICAN HEARTH SHOWS &W4,w- O*Z�P� Charles H. McLaughlin 71 ALL AMERICAN sioo0l's Gentlemen: Enclosed you will find your formal invitation in the form of our brochure to participate with us in our Health, Diet and Physical Fitness Show. The fact that you have received this brochure reflects that we believe that your products would be compatible to this type of show. We feel that this show will provide a genuinely realistic opportunity to you and your com- pany's products or services to be sold to and bought by an eager, receptive, enlightened and conditioned public attending this show. Experts will discuss with exhibitors ways and means to enlarge and popularize the physical fitness industry and how to improve the retail merchandising side of your individual business whatever type that it be. You will also be able to recruit dealers, distributors and sales personnel, domestic and foreign from the ranks of the attending public. We recommend that you have a large supply of cash and carry products on hand for on the spot cash sales. Bring your wives and children to this one. We have an abundance of storage space. We stress the advisability of having an ample quan- tity of printed matter for distribution. We must overcome our national plague "Lack of Physical Fitness". Remember physical fitness creates mental fitness. We can all help this situation, improve ourselves and families and make money too, creating a compensating formula. Will you join us in this great adventure? Please notice the space reservation form as part of the brochure for your consideration. Cordially Charles McLaughlin Show Producer BACK OF THIS LETTER 1S 1N SPANISH 1401 S.W. 1st Street, Suite 218 Miami, Florida 33135 a V _ ■ , 161 1rr�`�1I• f• 5 �'� �.' e - L X"'440I 1 ' + o .x v , -'r la'r' +l�'L,Y��:a�� �•�.Irl •�4 1 1 rti '" 1� { " y 1 •-•+y"tir-mow • r • • • 1� •�• i i . 1 OF ago r�'Cf t p r rl. r- t.•s,'.,asr 1 >w•io ,rjypc•'r'n•1b�r '(w� ` d�.� • wP / N y' 1 '+Ir r h e4 W 1 '`�•, -w 4 � •77 y� +' ••t JG%+w+. j"' J4 Jr r' `� � M �`, s �. v,1�]� ♦W` ''�-r91 5. 1 1 r LC r a y �.� i �J.•f +'irr9 ,k IV i E. .tom t wy� l l ,� r �•�• w . � , ^i riT �. I } i' ." y , 4 r'r ... r •., ! Y I" 4 ' � ., �•.` d+� `�, t � 70' rr , F r n..., 1Y' R .ti t - wr •.►t 1 . Z r .. F1• < � .fy1..'• l� 'j. �.��.1 .j � J6�1 J ' 1�.. ` -� ..fit. 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I I .1►1 o IiAa Oou± YM COYc� u� &d• KQ/1 "5 To Ttir C+trCut ------------- I f J�L �)Wk � �i1 � i111 A � n/� /� of � ► � ' _J 614rT A)o ram/ of v VYl �Pf ► o� / 9�8 /'Iee-tin � 5 j Pf�senrt i 'l ke SLfeie Alaq,(cQn OL OLQU o-wyl.CEal 0�-h - � J k)W) Oki 4,�La �c 00 C a d)=Ata .pub-iLj- Wa Ivi . \ 1 ` )- 1 cy�- ' -�---� | /[�/��\ K\00y� 1� U�/ �. ,. � ,'____ ,_-,-~ -- k` `~'' '_W144 \\ / 4 dK-qY\ - - | * ` =61 b A n. Pam� 4 � pay c� i� mums 4 1. k- po,,�z v ��( wDQk 4o cc� , Yac- (v Y� ism V� P 64UJA 04u<cuA,41A 1 A�q U . o- k .r t S, e�,�u ''� WEYER-ROHLIN, INC. ENGINEERS -LAND SURVEYORS 1111 Hwy. 25 N., Buffalo, Minn.55313 Phone 612-682-1781 May 9, 1988 City of Albertville c/o Maureen Andrews, Administrator Box 131 Albertville, MN 55301 Re: 60th Street Sanitary Sewer As was agreed to at the last council meeting, we have done additional survey work on the 60th Street sanitary sewer. Attached is a sketch of the sewer line and its location relative to the basement elevations of the four additional homes. The sketch indicates that all four homes have basement elevations in excess of three feet above the sewer invert elevation (bottom of the sewer) adjoining their property. In addition, the entire sewer line was laid with slopes that meet or exceed Ten States Standards for a self-cleaning velocity. In our opinion, this sewer line is capable of handling the additional flow from the new lift station until such time that the pumps must be up -sized. If you have any questions, do not hesitate to call. Sincerely, MEYER-ROHLIN, INC. Bob Sullentrop Professional Engineer sl File: E-8801-A enclosure Thore P. Meyer, Professional Engineer Robert Rohlin, Licensed Land Surveyor City cracking down on illegal ATV riders The Elk River City Council is becoming concerned over the number of three and four-wheel all terrain vehicles (ATVs) that are being driven illegally in the rural part of the community. But Police Chief Tom Zerwas says the situation is better than it was several years ago. Zerwas said his officers have an on -going policy of tagging drivers of three- and four- wheel vehicles when they are driving on private property without permission. The chief said, "We're pretty strict on that." He said a viola- tors could be subject to up to a $200 fine. If a driver is tagged, he's al- lowed to drive his vehicle to the trailer if it's nearby. If that's not possible, the vehicle is towed. Zerwas said drivers must have DNR permits to ride in roadside ditches. Anyone can register with the DNR by calling 297- 4897. The cost is $18 for a three year period. The ATV can not be operated on any public roadway without a valid driver's license, except if the person of12years ofage and over wants to cross city streets and township roads. A person between their 12th and 14th birthdays may di- rectly cross trunk, county and county state -aid highways if the driver has a valid AFr safety certificate issued by the DNR and is accompanied by a person over 18 years of age on another ATV who has a driver's license. Persons who are 14 and over may make a direct cross- ing of trunk, county and state highways if they have a valid ATV safety certificate. Drivers licenses are not re- quired to drive an ATV on state grants-in-aid trails. Zerwas said the ATVs cannot be driven on the rights of way of county and state highways. They can operate on the dirt and grass shoulders of any city street without permission. The chief said they cannot be driven on the median of high- ways. Spring is a time when the ATVs are out. It's a time when they tear up people's cornfields and seedlings. Driving on pri- vate property requires the owner's permission. That's probably what brought it to the council's attention last week at its regular council meeting Monday, April 25. Minnesota Association of Small Cities �� ^r ' � E SMALL TALK 611 Iowa Avenue, Staples, Minnesota 56479 April, 1988 Association of Small Cities reaffiliates with the League of Minnesota Cities A request from the Minnesota Association of Small Cities to reaffiliate with the League of Minnesota Cities was recently approved by a unanimous vote, said Don Slater, executive director of the League. "I believe MAOSC's reaffiliation will make both associations much stronger," Slater said. "We look forward to working with the Association of Small Cities." MOASC President Pat Bonniwell agreed. The af- filiation will allow MAOSC board members to supp- ly more input regarding the concerns of small cities, Bonniwell said. "It's impossible for the League to ad- dress the concerns of all cities," she said. "That's the reason for our existance. We can let other groups know what our concerns are." Although MAOSC has not been directly affiliated with the League for the past several years, board members have remained active in the LMC process, Bonniwell said. Three of them— past -president Duane Knutson, Jerry O'Donnell, and Bonniwell— have served on the League Board, and they and others have served on the LMC's Insurance Trust, policy commit- tees, and nominating committees. Association of Small Cities will hire an executive director The Minnesota Association of Small Cities Ex- ecutive Board agreed, during its April 9 meeting, to hire a part-time executive director. Duties for the position will include, but will not be limited to, legislative relations, overall promotion of the interests of the Minnesota Small Cities, promo- tion of membership in the Association, supervision of the Association newsletter, budget supervision, and flow of office work. Experience in government is desired for those ap- plying for the position, as is a degree in political science. Other degrees or experience will also be con- sidered. The salary is negotiable. Those interested in applying for the position should send a letter of application and resume to Judy Knosalla, 611 Iowa Avenue, P.O. Box 122, Staples, MN 56479. Closing date for applications is July 1, 1988. For more information, call (218) 894-3278. Board member testifies before legislature on behalf of cities Duane Knutson, board member and past -president of MAOSC, several weeks ago testified before the state legislature on behalf of the League of Minnesota Cities. Knutson focused mainly on two areas of the House Omnibus Tax Bill: levy limits and the truth in tax- ation provision. On the subject of levy limits, Knut- son said the League was disturbed by last year's ac- tion to tighten them and to broaden them to include small cities. "We believe levy limits work against principles of ­-11oca1 accountability and local self-government," Knut- son said. "Local government officials like myself can be trusted to use our taxing and spending authority in a responsible manner. We are accountable to the people." There has been a growing perception that aids and credits have overstimulated local spending, but we don't believe this has occured for cities, he said. "Minnesota cities are quite uneven in their capacities to raise local revenues," he added. "Federal and state aid has acted to equalize these uneven tax capacities, making basic and essential services affor- dable for many communities. If aid continues to decline, the gap between the have and have nots among our communities will widen, making the basic services less and less affordable for some communities." The result of declining aid has been that cities are forced to rely more heavily on local sources of revenue, Knutson said, predominantly through property taxes and special assessments. "As a mayor of a small city, I believe levy limits (con't on back page) Candidates needed for MAOSC MEMBER CITIES OF THE MINNESOTA This should be a busy and exciting year for the Minnesota Association of Small Cities, but it will take interested and committed board members to make things happen. There are now openings for both vice- president and alternate positions, so for those who are interested in promoting the cause of small cities, now is the time join, said Jerry O'Donnell, Region IV vice-president. "From my personal experience, I can tell you that being a region V.P. is a rewarding and enjoyable ex- perience," O'Donnell said. "I have learned much from my service on the board and I would encourage you to consider making this commitment to your fellow MAOSC members and their cities." Those who are interested in serving on the board are asked to call or write MAOSC secretary Judy Knosalla, P.O. Box 122, Staples, MN 56479, (218) 894-3278. HAVE A CONCERN? Call or send a card to one of the MAOSC board members so it can be discussed at the monthly board meeting. We are often contacted by legislators, newspeople, and members of other community groups, and we need your input in order to address your concerns. BETTER YET, ATTEND OUR NEXT MEETING Meetings are generally conducted at the MAOSC office in Staples. Next month, the board will meet at 10 a.m. on Saturday, May 14, at the Community Center in HITTERDAL. This will also be the Annual Region Two Meeting, so we hope to see represen- tatives from each city in the region at the meeting. Impact of workman's comp, 3 percent gas tax discussed by board Border cities cannot compete with neighboring states for business or industry unless the costs of workman's compensation and unemployment com- pensation are reduced, said Marvin Anderson, Region Six V.P. and mayor of Breckenridge, during a MAOSC meeting in February. Economic development means more than encourag- ing new businesses to locate in the state, Anderson said. You also have to protect what you already have. But workman's compensation is so high that businesses are moving out. This is detrimental to the entire state, but is felt even more along its borders, he said. The 3 percent gas tax increase which the Legislature is now considering will also adversely af- fect border cities, said Anderson. Arlo Brown, Region Two V.P. and Mayor of Dilworth, agreed. More and more people are going across the border to get gas, Brown said, and many station owners have had to close their doors. Board members agreed that these policies have a greater impact on small cities than they do on large metropolitan areas and have lobbied at the State Legislature for ^hanges in these areas. REGION 1 Alvarado Badger Goodridge Greenbush Grygla Holt Humboldt Kennedy Lake Bronson Lancaster Middle River Oklee Oslo Plummer Roosevelt Roseau Stephan Strandquisl Warroad REGION 2 Callaway Climax Comstock Dilworth Erskine Felton Fertile Fisher Frazee Gary Glyndon Gully Hendrum Hitterdal LaPorte Lengby Lowry McIntosh Mahnomen Mentor Nevis Ogema Sabin Shevlin Waubun Winger Wolf Lake REGION 3 Baudette Big Falls Big Fork Blackduck Bovey Calumet Coleraine Deer River Effie Island view Kelliher LaPrairie Marble Nashwauk Northome Ranier Squaw Lake Taconite Tenstrike Williams REGION 4 Biwabik Buhl Cook Gilbert Hoyt Lakes Kinney McKinley Meadowlands Mountain Iron Orr Tower REGION 5 Askov Bena Bock Breezy Point Buckman Carlton Cromwell Cuyuna Elmdale Fifty Lakes Foley Garrison Hackensack Henriette Hinkley Jenkins Kettle River Lake Shore McGregor Randall Rice Rock Creek Royalton Scanlon Sobieski Swanville Thompson REGION 6 Alberta Battle Lake Barrett Bertha Breckenridge Browervllle Browns Valley Burtrum Campbell Carlos Clarissa Dalton Eagle Bond Elizabeth Erhard Evansville Foxhome Grey Eagle Hancock Henning Hoffman Osakis Richville Sebeka Staples Verges Verndale Wolverton Wendell REGION 7 Appleton Atwater Bellingham Bird Island Buffalo Lake Clara City Clinton Danube Danvers Dawson Degraff Fairfax Kandiyohi Madison Marietta Maynard Milan Odessa Ortonville Pennock Prinsburg Raymond Regal Sacred Heart St. Leo Sunburg Watson Wood Lake REGION 8 Albertville Annandale Avon Bayport Belle Plaine Bethel Branch brownton Carver Center City Centerville Clearwater Coates Cologne Corcoran Cosmos Dassel Dayton Delano Elko Greenfield Grove City Hamburg Hampton REMINDER —The Annual Meeting of the Minnesota Association of Small Cities will be held at 10:30 a.m, on Friday, June 10, during the LMC Annual Conference at the St. Paul Radisson Hotel. AbbUUA I IUN Ul- SMALL UllhS Hanover St. Rosa Grand Meadow Hilltop St. Stephan Hammond Holdingford Shafer Hadley Independence Sliver Lake Harmony Lakeland Stewart Hayfield Lexington Taylors Falls Houston -ine on St. Croix Vermillion Kasson ,re Grove Watertown Kellogg New Market Winsted Kenyon New Munich Wyoming Lanesboro Norwood Young America Mabel Plato Mazeppa Randolph REGION 9 Miliville Rockford Altura Oronoco Rockville Bellechester Peterson St. Bonifaclus Brownsville Preston St. Croix Beach Chatfield Rollingstone St. Francis Dexter Rose Creek St. Martin Dover St. Charles St. Marys Point Eltzen Spring Valley St. Michael Eyota Utica Fountain Wanamingo Minnesota Lake Morristown Nerstrand Northrop Pemberton Truman Twin Lakes Waldorf Waterville Winthrop REGION 11 Bingham Lake Clements Cottonwood Delhi Dundee Edgerton Ellsworth Fulda Ghent Hardwick Heron Lake Holland Ihlen Jackson Jasper Lake Wilson Lismore Lynd Magnolia Morgan North Redwood Okabena Revere Round Lake Rushmore Rulhton Vesta Wabasso Wilder Wilmont MAOSC OFFICERS The officers and staff of your association are available to assist you on issues of concern to your city. Please use their services. MAOSC BOARD MEMBERS REGION 1 Councilman Da1Rsy Ruud, Asst. V.P. Grygla, MN 66727 REGION 2 Mayor Duane Knutson, Put President, Tmas. Fertile, MN 66540, 218-945-6745 Mayor Arlo Brown, Regional V.P Dilworth, MN 56620 REGION 3 No V.P. REGION 4 Mayor Gerald F. O'Donnell, Regional V.P. Hoyt Lakes, MN 55760 - 2lb-225.2677 (H) Mayor Mary Anderson, Aset. V.P. P.O. Boa 303. Kinney, MN 55758 REGION 5 Mayor Eugene Keske, Regional V.P. Royalton, MN 66373 REGION 6 Mayor Marvin Anderson, Regional V.P. 401 N. 8th St., Breckenridge, MN 66520 218-643-6437 (Office) REGION 7 No V.P. REGION 8 Pat Bonniwell, Clerk Admin.. Pres. & Reg. V.P Dassel, 161N 65325, 612-275.2454 REGION 9 Mayor Melvin Brownell, Regional V.P. 165 W. 5th St., St. Charles, MN 55972 607.932-4176 REGION 10 No V.P. REGION Il Mayor Mary Magnus, Regional V.P. Fulda, MN 56131 OFFICE Judy Knosalla, Secretary Staples, NIN 218-894-3278 W) 894-2024 (H) SMALL TALK EDITOR Nancy Larson Rt. 1, Box 268, Dassel, MN 65325 Small Cities have unique concerns that MAOSC can address "The reason for our existance is to serve small cities," President Patricia Bonniwell told MAOSC Boardmembers during their March 27 meeting. "There are special issues unique to small cities that we are in the best position to address." It is impossible for the League of Minnesota Cities or other civic groups to address the concerns of all cities, Bonniwell said, but the Association of Small Cities is in a position to let other groups know what our concerns are. The decision to reaffiliate with LAIC is a positive step forward, she said, although throughout the years the Association has retained strong ties with the group. The Association also provides input to other groups and agencies, Bonniwell said, including the POST and MPCA Advisory Boards which have per- manent positions reserved for MAOSC members. "In addition, we have a lot of small communities looking to us for assistance or advice," she said. "We have been able to contribute our expertise or direct them to another resource, if need be." Board members have been active in communicating with the Legislature and have been contacted by legislators to speak for small cities, Bonniwell said, but they need input from members in order to speak for them. The board meets monthly in Staples and member cities are encouraged to attend, she said. If that is not possible, city officials call call or send a card listing their concerns so they can be addressed by the board. Legislature (con't from front page) can become unworkable if imposed for more than one year. Small cities have small budgets and not surpris- ingly they can experience very large year-to-year in- creases and decreases in spending." The League is also concerned about the "Truth in Taxation" section of the bill. Although cities would like taxpayers to become more involved in all deci- sionmaking and to have a better understanding of our property tax system, this provision in the bill only applies to cities, Knutson said, not counties or schools. Since cities represent only 19 percent of property taxes levied, taxpayer understanding of, and involve- ment in, the property tax system will be very in - EARL F. ANDERSEN & ASSOCIATES, INC. 9808 James Circle - Bloomington, MN 55431 (612) 884-7300 WATS: 1-800-862-6026 STREET, TRAFFIC AND SIGN PRODUCTS PARK AND RECREATION EQUIPMENT BLEACHERS/STADIUM SEATING Orr CA'S Schn Mayeron & Associates, tnc- 2021 East Hennepin Avenue Minneapolis, MN 55413 612-331-8660 FAX 331-3806 Engineers Surveyors Planners Ehlers and Associates, Inc. LEADERS IN PUBLIC FINANCE Long-term financing and acquisition of funds for municipalities. OFFICES IN MINNEAPOLIS AND WAUKESHA 507 Marquette Avenue • Mrulewhs, MN SM - 612 339 aNI complete if the focus is just on city taxes. Currently, counties account for 30 percent and schools 51 per- cent of the levies. Furthermore, counties do not ha, _ the necessary information to compute the proposL city tax increase for each parcel of property by the September 15 deadline. "We would like to work with the committee to achieve the objective of this truth in taxation provi- sion without putting cities in awkward financial posi- tions," Knutson said. "Perhaps we can work on a state requirement that all local units of government have special meetings specifically devoted to consider- ing their budgets, allowing time for adequate public notice and comment. 01011 rieke canoll architects muller engineers associates, inc. land surveyors Minnetonka Gaylord St Cloud PO Box 130 PO Box 776 PO Box 51 Shady Oak Office Building 217 N Third St 1524 24th Ave No Suite 200 Gaylord. MN 55334 St Cloud, MN 56301 10901 Red Circle Drive 612-237-2924 612-253-1000 Minnetonka. MN 55343 Metro 612-338-28W Metro 612-338-6568 612-935-6901 Engineering, suite 200 and 7200 Hemlock Lane North architecture Maple Grove, MN 55369 related services (612) 425-2181 since 1910. Arizona; Colorado; Illinois; Iowa; Minnesota; Washington. D.C.; & Wisconsin twin city testinq corporation Consulting Engineering, Chemical Analysis and Construction Quality Control Mankato Rochester St. Cloud ,St. Paul (507)625-8211 (507)288.7060 (612)225-9014 (612)645-3601 Pauly Olsen Bettendorf O Eastwood i Associates 112 soulW 51tM AVENM 1�1 Ltd. $7. CLOA MINN. NMI architects/anglrnara 912/252-4766 Streets and Highways Waste Water Stabilization Ponds Wells Water Systems Sanitary and Storm Sewers Individual Treatment Systems Maureen Andrews Admr.-Clerk-Treas. City Hall ALBERTVILLE, MN 55301 League of Minnesota Cities CITIES BULLETIN )OI iNSON IIRST CLASS U S POSTAGF PAID SI Paul, MN PI RMI1 NO 1221 An update of state legislative, administrative, and congressional actions that affect cities Final May 1988 Including reviews of metropolitan area issues by the Association of Metropolitan Municipalities League of Minnesota Cities, 183 University Ave. E., St. Paul, MN 55101, (612) 227-5600 Session Review , LAWS 1988: TAXES H.F. 2590, Omnibus Tax Bill Highlights of the major tax changes. The new tax law does the following: * Continues homestead credit for payable 1989, but eliminates it beginning in payable 1990 and replaces it with a new "transition aid;" * Increases local government aid (LGA) for cities by $75.8 million in 1989 -- $62.9 million through a basic LGA formula and $12.9 million through an alternative LGA formula; * Creates a new aid program, "disparity reduction aid," and funds it at $63.2 million in 1989 for the purpose of lowering taxes in communities where mill rates exceed 125 mills; * Eliminates the current system of mill rates and classification ratios and replaces them with specific tax rates or "tax capacities" for each class of property; * Subjects cities to a tight four percent levy limit and eliminates many special levies, but eliminates levy limits for cities under 2,500 population; * Provides for the state takeover of most county income maintenance costs beginning -- in payable 1990; * Provides a special credit of up to $250 for homeowners with tax increases over 10 percent in payable 1989; * Subjects all local governments to extensive public notice and hearing requirements for proposed levy increases beginning in payable 1990 (so-called "Truth in Taxation" measure); and * Imposes new restrictions on tax increment financing districts. Overview As this issue of the Cities Bulletin went to press, Governor Perpich had still not decided whether he would sign or veto the Omnibus Tax Bill. After reviewing the bill, the governor commented that the property tax portions of the bill may cost too much for too little reform. He is also concerned that the bill does not provide enough tax relief to com- munities in the suburban metropolitan area where large property tax increases are projected for next year. In the short run, cities will benefit from the large local government aid (LGA) increases that the new tax law provides. For 1989, LGA payments will increase a total of $75.8 million, up over 25 percent from last year's funding level. In addition, higher mill rate communities will receive additional disparity aid of $63.2 million. On the negative side, however, the new tax law once again imposes very tight levy limits on cities and requires 4 Session Review Table 2, which uses revenue department estimates, provides information about the tax burden effects by various types of cities. Again, these revenue department estimates are based on the payable 1988 system and do not account for: the workings of the school aid formula for payable 1989; increases in local levies; or increases or decreases in property values. TABLE 2 CHANGES IN NET PROPERTY TAXES UNDER OMNIBUS TAX BILL PAYABLE 1988 NEW TAX LAW VS. 88 LAW PERCENT CHANGE IN NET TAX ---------------------------------- ---------------------------------- TOTAL HOMESTEAD COMM/IND. APT. MINNEAPOLIS - 3.8% - 7.3% - 3.7% - 3.0% ST. PAUL - 4.4 - 6.9 - 4.0 - 4.3 SUBURB METRO CITIES - 0.9 - 4.2 - 0.4 0.5 METRO CITIES 2,500-10,000 - 0.6 - 3.5 - 0.1 0.4 TOTAL METRO CITIES - 1.9 - 4.8 - 1.6 - 1.1 NON -METRO CITIES - 9.3 -11.9 -10.0 - 9.3 ALL CITIES - 3.6 - 6.3 - 3.4 - 2.8 TOWNS - 0.4 - 2.4 - 2.1 0.6 CITIES UNDER 2,500 - 6.4 - 8.0 - 7.0 - 4.7 CITIES OVER 2,500 - 3.4 - 6.2 - 3.2 - 2.7 CITIES UNDER 10,000 - 5.7 - 7.2 - 6.8 - 5.6 CITIES OVER 10,000 - 3.1 - 6.0 - 2.8 - 2.3 STATEWIDE TOTAL - 3.1 - 5.9 - 3.4 - 2.8 SOURCE: Revenue Department Tables 3 and 4 compare net tax burdens and effective tax rates for payable 1988 with projected changes in such burdens and rates for payable 1989. These projections are based upon House Research Department information. These projections do include the effects of the new school aid formula on pay 1989 taxes, as well as the effects of projected increases in local levies and property values. It is important to keep in mind when review- ing Tables 3 and 4 that tax increases may be overstated for communities (particularly in the metro area) which are experiencing new construction of homes and business properties. Using this information, House Research projected that statewide net tax burdens will rise $169.5 million (or 6.1 percent) between payable 1988 and payable 1989 even after the new tax bill goes into effect. Metro area tax burdens are projected to increase $161.5 million (or 8.8 percent), while non -metro tax burdens are expected to rise $8 million (or --- less than one percent). 2 Session Review local units to adhere to costly and burdensome "Truth in Taxation" provisions. Addition- ally, the 1988 law restricts cities' use of the tax increment financing development tool. Not long after the session ended, legislative leaders who took part in fashioning the com- promise bill began saying that the Legislature will most certainly "revisit" the property tax issue next year. Controversy has surrounded whether to maintain and expand the homestead credit as the House recommended, or whether to scrap the credit and replace it with a new aid system that would ultimately distribute local aid on a different basis. The compromise tax bill ended up keeping the homestead credit for next year, but eliminate it in future years. Legislators, however, are concerned about how voters will react to headlines such as: "You can kiss your homestead credit goodbye" (St. Paul Pioneer Press Dispatch, May 1, 1988). Late in the session, computer runs from the House Research Department made it clear that the property tax relief under the tax bill would likely be swamped by the projected property tax increases for payable 1989. In particular, House Research is projecting that statewide net tax burdens will rise $169.5 million (or 6.1 percent) between payable 1988 and payable 1989 even after the new tax bill goes into effect. Metro area tax burdens are projected to increase $161.5 million (or 8.8 percent), while non -metro tax burdens are expected to rise $8 million (or less than one percent). Despite these concerns, some supporters say the new tax bill is the most significant property tax reform since the 1971 Minnesota Miracle. Most of the major reform provi- sions of the bill cme from key members of the Senate Tax Committee, particularly Senators Doug Johnson (DFL-Cook) and Steve Novak (DFL-New Brighton). The new law clearly represents a major overhaul of the property tax structure by eliminat- ing the homestead credit and replacing it with a new aid program; establishing two new and extremely complex LGA formulae; creating a new disparity reduction aid program to provide help to high mill rate communities; and eliminating the classification structure in favor of a system that will base taxes on fixed percentages of a property's market value. This new property tax structure raises a number of issues for cities: * Could this new system of basing taxes on fixed percentages of market value turn into a Proposition 13 type system --especially if the state does not have the money to provide sufficient local aid to "guarantee" the one percent tax rate on homesteads in future years? Elimination of the homestead credit will mean that homeowners could lose much of the preferential treatment they receive under the current system. With no homestead credit, homeowners could be just as vulnerable to local tax increases as other types of property. Shielding homeowners from tax increases in the future will be more costly without the targeted homestead credit mechanism to channel relief only to homeowners. * The intention of the authors of this bill is to eventually channel all state aid to cities through the basic LGA formula (rather than providing some aid through LGA and some through the homestead credit, as under the current system). If the basic LGA Session Review 3 formula were fully funded, it would cost roughly $500 to $600 million per year. Such a high state expenditure for city aid could lead the state to be far more intrusive in city budgeting, dictating how cities should manage their finances, how large their reserves should be, or what services they should or should not fund through the property tax. In addition, the new basic program over time will tend to make low - wealth communities more dependent on state aid and high -wealth communities more dependent on local levies to fund services. Property Tax Effects Of New Law According to revenue department estimates, the property types receiving the most addi- tional relief under the new law vary by region. Within the metro area, high value homes over $68,000 and smaller businesses under $100,000 receive the most relief. In the non - metro area, both low -value and high -value homes and low -value and high -value businesses receive the most relief. Percent reductions in net taxes by property type for both the metro and non -metro area are indicated in Table 1. These revenue department estimates are based on the payable 1988 system and therefore do not account for: the workings of the school aid formula for payable 1989; increases in local levies; or increases or decreases in property values. Tables 3 and 4, however, do provide such projections for payable 1989. TABLE 1 CHANGES IN NET PROPERTY TAXES UNDER OMNIBUS TAX BILL PAYABLE 1988 PROPERTY TYPE Residential Homestead Up to $68,000 Over $68,000 Commercial Up to $100,000 Over $100,000 Industrial Up to $100,000 Over $100,000 Farm Homestead Apartments TOTAL SOURCE: Revenue Department NEW TAX LAW VS. 1988 LAW PERCENT CHANGE IN NET TAXES ------------------------------ ------------------------------ METRO NON -METRO STATEWIDE 3.4% -13.8 - 9.3 - 1.2 - 9.2 - 0.7 - 6.5 - 1.2 - 1.9 - 7.2% -21.5 - 8.4 - 9.2 -12.4 -10.1 - 7.8 - 9.1 - 5.5 - 0.5% -14.5 - 8.8 - 2.5 -10.4 - 2.8 - 7.7 - 2.8 - 3.1 Session Review 5 TABLE 3 PROJECTED CHANGE IN NET TAX BURDENS UNDER 1988 OMNIBUS TAX BILL ------------------------------------- Comparison of Estimated Payable 1988 VS. Projected Payable 1989 C/I C/I TOTAL ------- AG HS ----- RES HS ------ APTS ------ <$60,000 -------- >$60,000 -------- STATEWIDE 6.1% 0.3% 8.2% 3.3% 8.7% 4.2% METRO 8.8% 14.8% 11.1% 5.2% 13.5% 6.9% NONMETRO 0.8% -0.9% 0.1% -5.6% 5.9% -6.9% CITY REGIONS ------------ NORTHWEST -1.6% -6.7% -0.3% -3.4% 6.9% -7.2% NORTHCENTRAL 2.7% 0.6% 3.8% -6.8% 8.2% -5.0% NORTHEAST -12.4% -8.7% -15.6% -14.3% 8.4% -15.4% TACONITE -13.4% -6.3% -2.7% -18.9% -0.5% -18.8% SOUTHWEST -9.7% -17.5% -11.3% -7.4% 0.4% -12.0% CENTRAL 8.0% -0.5% 8.4% 0.3% 11.7% -0.8% SOUTHEAST -2.1% -16.4% -3.0% -6.7% 6.0% -5.3% SUBURBS -NORTH 8.5% 12.0% 10.8% 5.4% 12.3% 6.6% SUBURBS -EAST 9.8% 8.5% 15.8% 1.5% 12.0% 4.7% SUBURBS -SOUTH 13.7% 12.2% 16.1% 11.8% 14.7% 10.0% SUBURBS -WEST 11.2% 16.7% 11.2% 9.1% 14.8% 10.4% MINNEAPOLIS 3.7% 0.0% 1.3% 2.4% 12.5% 4.0% ST. PAUL 4.7% 0.0% 7.3% 1.2% 15.4% 3.0% SOURCE: Minnesota House of Representative, Research Department, 4/28/88, Simulation 7CL. +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 6 Session Review TABLE 4 PROJECTED EFFECTIVE TAX RATES** UNDER 1988 OMNIBUS TAX BILL PROJECTED PAYABLE 1989 --------------------------------------- --------------------------------------- C/I C/I TOTAL ------ AG HS ----- RES HS ------ APTS ---- <$60,000 -------- >$60,000 -------- STATEWIDE 2.30 0.85 1.35 4.03 3.19 5.05 METRO 2.64 1.04 1.46 3.99 3.23 5.03 NONMETRO 1.83 0.84 1.09 4.26 3.16 5.13 CITY REGIONS ------------ NORTHWEST 2.24 0.92 1.10 4.18 3.36 4.80 NORTHCENTRAL 2.18 0.85 1.09 4.06 3.06 4.79 NORTHEAST 2.90 0.87 1.34 4.98 3.99 6.07 TACONITE 2.20 0.69 0.73 4.66 3.73 5.61 SOUTHWEST 2.17 0.96 1.09 4.18 3.35 5.02 CENTRAL 2.57 0.86 1.15 4.22 3.39 5.17 SOUTHEAST 2.36 0.97 1.16 4.23 3.37 5.17 METRO -NORTH 2.26 0.98 1.29 4.00 3.19 5.02 METRO -EAST 2.41 1.28 1.42 3.93 3.15 4.98 METRO -SOUTH 2.55 1.27 1.53 3.85 3.27 4.98 METRO -WEST 2.84 1.21 1.70 3.95 3.21 4.93 MINNEAPOLIS 3.02 0.00 1.27 3.93 3.21 5.05 ST. PAUL 2.91 0.00 1.37 4.35 3.45 5.41 **Effective Tax Rate - the net property tax expressed as a percent of the property's market value. SOURCE: Minnesota House of Representatives, Research Department, 4/28/88, Simulation 7CL. Session Review 7 Law Keeps Homestead Credit for 1989 A major bone of contention in the final days of the tax conference was whether to retain or abolish the homestead credit. The House, facing re-election this fall, argued to retain and expand the homestead credit while the Senate argued to abolish the credit and replace it with a new local aid structure. The new tax law retains the homestead credit for payable 1989, but abolishes it in payable 1990, replacing it with a "transition aid" (see description below). For payable 1989, the credit would continue to equal 54 percent of the gross tax paid on the first $68,000 of homestead value. However, the maximum credit would increase from $700 to $725. The law keeps the agricultural credit for payable 1989 in the same form it existed for payable 1988 (except no agricultural credit is available for seasonal recreational property). The agricultural credit, however, will go to all taxing districts, not just to schools as under current law. For payable 1989 only, a special "targeting" credit will go to homesteads with tax increases over 10 percent. The credit will equal 75 percent of the increase in property tax (after homestead credit and property tax refund) over 10 percent. The maximum credit is $250 and the credit does not apply to increases of less than $40. Homeowners in some suburban metropolitan communities may be eligible for this special credit. The taconite homestead credit also remains for payabl "Transition Aid" Replaces Homestead Credit In 1990 e Beginning in 1990, the law eliminates homestead and agricultural credits and replaces them with a new aid program called "transition aid." This was a victory for Senate tax conferees who argued that the current homestead credit has been expensive and has misdirected funds to higher wealth communities which are less in need of state assistance. Senate conferees also argued that the homestead credit has tended to overstimulate local spending and to interfere with local government accountability. For 1990, the transition aid for each iccal taxing jurisdiction will be roughly equal to what that jurisdiction receives in 1989 fror.-. the homestead and agricultural credit minus three percent of the jurisdiction's net tax.-tilocation of aid among local jurisdictions will be in proportion to their levy for payable 1989. Beginning in 1990, the new tax law provides to local units a "homestead and agricultural credit guarantee." This provision guarantees, a taxing jurisdiction that the amount it receives from the sum of education aid, transition aid, disparity reduction aid, local government aid, and county income maintenance aid will be greater than the homestead and agricultural credits it would have received computed under the 1989 homestead credit law. The law provides additional aid to fulfill this guarantee. 8 Session Review For 1991 and subsequent years, the 1988 tax law freezes future transition aid payments to each local government at the 1990 level. This differs from the stated intention of Senate conferees who maintained that, in the future, the transition aid should gradually decrease so that funding for LGA could increase. Although the law eliminates homestead credit in 1990, homeowners' property tax state- ments will continue to show a "state -paid homestead and agricultural credit." Elimination of the homestead credit means that homeowners will lose much of the preferential treatment they have received under the current system. In the future, as local taxes rise, homeowners will generally experience the same percentage increase in their tax bills as other types of property. Critics of the current system argue that the homestead credit has encouraged local spending because it has protected homeowners from the full impact of local tax increases and has thus made large tax increases more politically ac- ceptable. These critics contend that the new structure which eliminates the homestead credit will make local officials more accountable to voters and thus hold down local levy increases. On the other hand, making homeowners bear the full tax increase could end up putting more intense political pressure on the state to increase property tax relief (through LGA and other aid programs) in order to protect homeowners. The cost of shielding homeowners under this new system, however, will be more costly than under the old structure because there will be no targeted mechanism (like the homestead credit) to deliver tax relief directly to homeowners. Instead, tax relief must go through general aid programs which will reduce taxes on all property, not just homestead property. "Tax Capacities" Replace Classifications --Tax Statements Change In an attempt to make the property tax system more understandable to taxpayers, the new tax law eliminates the current classification structure which applied varying assess- ment ratios to market values, depending upon the property type. Instead the new tax law creates "net tax capacities" for each property type. These tax capacities are simply tax rates that apply to a property's market value in order to calculate the tax. Thus, taxes are to be based on a fixed percentage of a property's market value. For example, for a homestead under $68,000 in value, the net tax capacity rate or tax rate is one percent. Thus, a $50,000 home would have a tax of $500. (The law uses the term "net" tax capacity rate because it is the tax rate, one percent, that is applied after counting the effect of the homestead credit. The "gross" tax capacity rate not including the homestead credit would be 2.17 percent.) Beginning in 1990, property tax statements will indicate the property's market value and the net tax capacity rate. The statement will show the property's initial tax to be the product of property's market value and the net tax capacity rate (one percent in the case of homesteads). The homestead credit will show up on homeowners' tax statements. The credit will be calculated as the difference between the property's gross tax capacity (2.17 percent times the property's value) and the net tax capacity (one percent times the property's value). The resulting decrease in tax will be indicated as the "state -paid home- stead and agricultural credit." The value of this homestead credit would increase if the market value of the home increases. Similarly, the value of the credit would decline if Session Review 9 the home's market value declines. Tax statements will also show the decrease in tax at- tributable "state -paid tax relief," which will equal the sum of education aid, LGA, disparity reduction aid, and county income maintenance aid. Table 5 provides a sampling of new tax capacities compared to classification ratios under the old law. The larger classes of property receiving relief under this new structure are residential homesteads between $68,000 and $100,000 and commercial/industrial property between $60,000 and $100,000. TYPE OF PROPERTY Residential Homestead First $68,000 $68 - 100,000 Over $100,000 Commercial/Industrial First $60,000 $60 - 100,000 Over $100,000 Agricultural Homesteads First $65,000 Over $65,000 Apartments Residential Non -Homestead TABLE 5 1988 CLASSI- NEW NET FICATION TAX CAPACITY RATIO RATE 17% 1.0% (gross rate: 2.17%) 27 2.5 27 3.3 28 3.3 43 3.3 43 5.25 (5.2 in 1991, 5.15 in 1992) 14 0.805 (gross rate: 1.75%) 18 2.2 34 4.1 28 3.5 Local Government Aid Increased $75.8 Million The 1988 tax law eliminates the old LGA formula and establishes two new LGA programs: a basic LGA program and an alternative LGA program. These new programs add a great deal of complexity to the current LGA structure. The 1989 funding level for these two new programs combined is estimated by the revenue department to be $372.8 million, up 25.5 percent from total 1988 LGA funding of $297 million. (See LGA print-out at the end of the Bulletin for total LGA increases for each city.) Under the basic LGA formula, cities will receive an additional $62.9 million in 1989 (revenue department estimate). The new basic LGA formula guarantees each city a min- imum base revenue amount (levy plus aid) of $160 per household; this guarantee in- 10 Session Review creases by $150 per household for each tenfold increase (or fraction thereof) in the num- ber of households. Thus, the larger the city, the larger the minimum revenue guarantee. (See Table 6.) No state aid would be available under the basic formula if the guaranteed amount per household can be financed locally by 23 percent of the jurisdiction's total taxable value (23 percent is specified in the formula to be the city portion of the jurisdiction's total taxable value). This basic formula is similar in concept to the school aid formula in that the state will finance the difference between the gu?ranteed amount per household and what the local unit can raise locally. Lower wealth communities would thus tend to receive more state aid under the formula than higher wealth communities. These base revenue guarantees are increased by special factors. For cities of the first class located in the metro area (Minneapolis and St. Paul) and all cities located out- side the seven -county metro area, the base revenue guarantee is increased by $190 per household. In addition, for cities experiencing a decline in population (from the third year preceding the current year), the base revenue guarantee is increased by 15 percent. The law grandfathers previous LGA amounts and minimum and maximum increases app- ly. As a minimum under the basic formula, each city will receive in 1989 the amount of LGA it received in 1988 plus a minimum increase of two percent. Cities receiving the minimum two percent increase (there are 60 cities in this category) are generally cities with wealthier tax bases. Under the new LGA basic formula, these higher wealth cities are "off the formula" and are considered to be able to finance their revenue needs through their own tax base. As taxable values increase in the future (particularly in the metro area), more cities could move off the formula. As a maximum under the basic formula, a city can receive an increase as high as nine percent of the city's combined 1988 levy and LGA. However, the maximum increase under this basic formula is further limited to 20 percent of the city's 1988 levy or the initial aid amount, whichever is less. (The initial aid amount is the amount the city would receive under the basic formula if no limits applied.) Cities receiving the larger basic LGA increases are cities where the spending level (combined levy plus LGA) is well below the per household revenue guarantee in the formula. In addition to the basic LGA program, the new tax law creates an alternative LGA for- mula which will provide in 1989 $12.9 million in additional LGA increases to 77 cities. This formula, developed by the Coalition of Greater Minnesota Cities, specifically ex- cludes smaller cities with populations under 2,500 and generally helps cities with below average taxable wealth. Of the 77 cities estimated to receive an additional LGA increase under the alternative LGA formula, 17 are located in the metro area and 60 in the non - metro area. For the future, the new tax law grandfathers these alternative LGA amounts by combining them with the basic LGA. Session Review 11 TABLE 6 BASIC LGA: BASE REVENUE GUARANTEES FOR 1989 NUMBER OF HOUSEHOLDS 0 - 10 11 - 100 101 - 1,000 1,001 - 10,000 10,001 - 100,000 100,001 and over RANGES FOR BASE REVENUE GUARANTEE * $160 161 - 310 311 - 460 461 - 610 611 - 760 761 - 910 $63.2 Million In Disparity Reduction Aid Goes To High Mill Rate Communities In 1989, the new tax law will provide $63.2 million in disparity reduction aid to taxing jurisdictions where mill rates are high. Generally, jurisdictions whose equalized payable 1988 total mill rates are greater than 125 mills will receive disparity reduction aid. However, the disparity aid will not buy down mills attributable to school debt or referenda. Approximately 515 cities will receive disparity reduction aid in 1989. The highest es- timated amount is $10.9 million for the city of Duluth which has one of the highest mill rates in the state. Other large cities, such as Minneapolis and St. Paul, will also receive disparity aid. The amounts of disparity aid for each city are indicated in the print out at the end of this Bulletin in the column "Total Disparity Reduction Aid in City." These amounts, however, reflect the total aid available within the city; the city will receive only a portion of that aid since the aid must be allocated among local units in proportion to their gross levies. Disparity aid will continue beyond 1989, but the amounts will freeze in 1990 and subsequent years. The basic disparity reduction aid computation provides that the disparity aid equals pay- able 1988 gross levy in the taxing jurisdiction minus the jurisdiction's gross tax capacity. (Gross tax capacity is determined by applying the new tax capacity rates indicated in the law; these rates, however, are increased for the classes of property which receive the homestead credit. For example, the one percent net tax capacity rate for homesteads under $68,000 becomes a gross tax capacity rate of 2.17 percent.) It is this basic disparity aid computation that provides this aid to jurisdictions with total mill rates in excess of 125 mills. Alternatively, the disparity aid can be provided to jurisdictions with total mills below 125. The formula also provides that the aid can equal 20 percent of the difference between a city or town's gross levy and 23 percent of the jurisdiction's gross tax capacity. Proponents of this new aid program argue that such aid is necessary to even out the tremendous disparities in mill rates around the state. They contend that this aid is par- 12 _ Session Review ticularly helpful to business properties in high mill rate areas. Critics, however, argue that such an aid program tends to reward what may have been excessive spending by local units and at the same time it penalizes low -spending communities for their past frugality. The new law also provides that cities bordering Fargo, North Dakota will receive a dis- parity reduction credit in payable 1989 to reduce the taxes levied on apartment property to three percent of market value and the taxes levied on commercial/industrial property to 3.3 percent of market value. Permanent Tightening of Levy Limits The 1988 tax law subjects most cities to severe levy limits. For payable 1989, the levy limit will be four percent (of levy plus LGA minus special levies). This limit will drop to three percent in payable 1990. Only smaller cities with populations under 2,500 are ex- empt from levy limits. In addition, the new law eliminates most special levies. The only special levies remaining will be levies for: * principal and interest on bonded indebtedness, certificates of indebtedness, and debt service (including state armory bonds); * correcting auditors' errors of omission; * reduction of unfunded accrued pension liabilities; and * compensation to the state for the cost of state ordered reassessments. The only newly permitted special levy will be to pay debt service on tax increment financ- ing (TIF) revenue bonds that must be issued to cover TIF bond shortfalls caused by the new law's property tax reforms. For payable 1989, a city's levy limit will be determined as follows: 1) the levy limit base is equal to the city's payable 1988 levy plus 1988 local government aid, but minus special levies claimed by the city in 1988 (for metropolitan cities, the base includes fiscal disparity distribution levies); 2) the levy limit base determined in step 1 is increased by four percent (three percent for payable 1990) and by the percentage growth in population or number of households, whichever is greater, for the most recent 12-month period. (If no popula- tion growth or a population decline is experienced, the levy limit based determined in step 1 remains the same); 3) the amount determined in step 2 ("the adjusted levy limit base") is then reduced by the amount of LGA (both basic and alternative LGA) which the city is certified to receive in 1989; Session Review 13 4) step 4 yields the 1989 levy limit except that special levies (levies for debt, certain pension costs, etc. which are listed above) are exempt from this levy limit. The new tax law allows cities to appeal to the commissioner of revenue for an increase in the levy limit base if the city "can provide evidence satisfactory to the commissioner that its levy for taxes payable in 1988 had been reduced because it had made expenditures from reserve funds." This is similar to last year's appeal provision, except it is restricted only to adjustments for the use of reserves. "Truth In Taxation" Requirements The 1988 tax law contains a "Truth in Taxation" provision that will require all local units of governments (not just cities, as was originally proposed) to notify each property owner of proposed tax increases and conduct a public hearing on the proposed budgets. This provision will not go into effect until payable 1990 (rather than payable 1989, as was originally proposed). In addition, cities under 2,500 population will not have to comply with this provision. The League lobbied against some of the elements of this measure. Fortunately, there is a one-year delay in the effective date of the provision. Therefore, there is a chance to work for repeal or substantial changes in the measure. The League raised the following objections: * It may be impossible to differentiate tax increases caused by local budget increases from tax increases caused by declines or increases in property value. * Local governments may find it impossible to make realistic projections by August 1 (as required by the law) of their budget needs for the coming year. Local units will be forced to overestimate budget needs out of fear they will be subject to the penalty which rolls their levy back to the previous year's dollar amount. * County auditors do not have the necessary information to accurately compute proposed tax increases for each parcel of property by the August 8 date required by the bill. * The Truth in Taxation requirements are costly. There are approximately four million parcels of property in the state. Counties estimate that mailing a notice to each parcel would cost $1 a piece. The quarter -page newpaper advertisement required by the law can cost as much as $1,500 to $2,000 for metro area cities. The requirements of the Truth in Taxation section of the bill include the following. 1) Every home rule or statutory city with a population over 2,500, county, school district, the metropolitan council, and the metropolitan regional transit commission must adopt and certify a proposed levy to the county auditor by August 1 of every year. 2) County auditors must calculate the tax increase of the proposed local levy for each taxing authority. The auditor must calculate a "no increase" tax rate --that is, the tax 14 Session Review rate that would yield the same levy as the previous year's levy. In determining this tax rate, the auditor is to exclude new construction and additions. The auditor must also calculate a "proposed" tax rate --that is, the tax rate that when applied against the current tax base including new construction and additions will yield the proposed levy that the local unit requested. 3) County auditors must notify the local unit of its no -increase and proposed tax rates by August 8 and the local unit has until August 15 to amend its proposed levy. 4) If there is a percent increase in property tax proposed by the local unit, then, on or before September 15, the county auditor is to compute for each parcel of property the proposed property tax and mail a notice of this increase to each taxpayer. The local unit is to reimburse the county auditor for the cost of preparing and mailing this notice first class. 5) The law prescrives form of the notice. It is supposed to indicate the "no increase" tax and "proposed" tax for each local unit separately and the time and place of each local unit's budget hearing. 6) On or before September 15, the local unit must advertise a "Notice of Tax Increase" in a local newspaper. This notice is to indicate the tax increase proposed by the local unit and the date and time of a public hearing. The law dictates that the ad- vertisement must be no less than one -quarter page in size and that the headline shall be in type no smaller than 18 point. The ad must not be placed in the part of the newspaper where legal notices and classified ads appear. The ad must be published in a newspaper of general paid circulation, preferably one that is published at least five days a week. 7) Prior to October 25, the local unit is to hold a public hearing to adopt its budget. At the hearing, the budget may be amended, but the final adopted levy must not exceed the original proposed levy. 8) When certifying its levy, the local unit must provide sufficient evidence (copies of newspaper ad, etc.) to the commissioner of revenue verifying that it has complied with the Truth in Taxation requirements. Property Tax Date Changes The new tax law changes certain dates for certifying local levies and for making LGA payments: * The October 10 levy certification date will be delayed to October 25 of every year. * The first installment payment of LGA and homestead credit/transition aid will be delayed from July 15 to July 20. Since July is the beginning of the state's fiscal year, the revenue department argued that the additional time is needed because of high demand on the state's computer system at that time. Session Review 15 State To Assume County Welfare Costs In Payable 1990 Under the new tax law, the state will take over 100 percent of county costs for a variety of welfare programs effective for taxes payable in 1990. However, this aid will be directly offset by the amount of transition aid which each county receives for that year. The wel- fare programs that will be 100 percent state financed include: Aid to Families with Depen- dent Children, Emergency Assistance, General Assistance, Medical Assistance, Work Readiness, and Supplemental Aid. Budget Reserve --Greater Minnesota Corporation The 1988 tax law increases the budget and cash flow reserve account from $250 million to $265 million. Surplus general fund revenues will continue to be credited to the budget reserve until it reaches $550 million. The new law repeals the prior law allocations which, after reducing the property tax school recognition shift, directed one-half of remaining funds to the Greater Minnesota Corporation (up to $120 million) and one-half to the budget reserve (up to $550 million). The Greater Minnesota Corporation is further required to transfer $80.5 million to the general fund, representing the funds it had received from surplus revenues as a result of the January 1988 forecast. The "trigger tax" which allowed for an automatic across-the-board income tax increase of 0.25 percent if the budget reserve were to be estimated to be less than $150 million at the end of the 1988-89 biennium, and to increase to 0.50 percent if the reserve were estimated to be less than $50 million. Property Tax Refund The revenue department must restore "in full" the property tax refunds (for property taxes payable in 1987) and renter's credit (for rent paid in 1986) that the 1987 Legislature reduced by 33 percent. Interest is to be applied to any refunds made after June 15, 1988. For taxes payable in 1989 and rent paid in 1988, there will again be only one schedule for the credit (in 1987, there was a separate schedule for elderly claimants) which will provide less generous credit for filers. Miscellaneous Tipboards are now subject to the same taxes and regulations that currently apply to pull - tab gambling devices. Purchasers of tax -forfeited land, including local units of government that apply to use or purchase tax -forfeited land, must first pay the deed tax in order to receive a state deed. The law allows the city of Little Falls to issue $3.3 million in general obligation bonds to refund the city's tax increment bonds issued in 1985. In addition, the city may ap- propriate the proceeds of the 1985 bonds to other municipal purposes. 16 Session Review The law gives the city of Hermantown authority, with local approval, to extend the tax- exempt status of property held for economic development for 10 years (currently eight years). The law authorizes Ramsey County to issue up to $2 million in general obligation bonds, without referendum and not subject to their debt limit, for restoration of the Union Depot. The law also authorizes the Metropolitan Council to make hardship loans to Washington County for relocation costs associated with the Big Marine Park plan. TAX INCREMENT FINANCING --Bloody but Unbowed The 1988 Omnibus Tax Bill contains a number of provisions that will restrict cities' use of tax increment financing (TIF). Although some of these restrictions are quite significant, the League was successful in defeating several harmful measures that would have tightened the tax increment law even more severely. Next year the TIF law will face a more major challenge. The Senate author, Senator Ember Reichgott (DFL-New Hope), has stated that she intends to develop far-reaching TIF legislation for the 1989 legislative session. Some of the issues under consideration include volume caps, restrictions on pooling projects, the "but -for" test, and county veto authority. The 1988 tax law imposes new restrictions on economic development districts within the seven -county metropolitan area. The increment from these metro -area districts may not be used for development where at least 25 percent of the square footage of the buildings is used for retail food and beverage service, automobile sales or service, recreation or entertainment facilities, golf courses, massage parlors, tennis clubs, skating facilities, rac- quet sports facilities, or racetracks. These restrictions do not apply outside the metro area. Efforts to restrict economic development districts to industrial development use only passed the Senate, but the conference committee removed the provision. The new tax law repeals soils condition redevelopment districts which had a 25-year dura- tional limit. Instead, it allows a special soils condition district with a shorter duration of 12 years. The law defines the conditions necessary to qualify as a soils condition district. These requirements include: the restriction that unusual terrain or soil deficiencies (that require substantial filing, grading, or other preparation) account for 80 percent of the acreage in the district; and that there be development agreements for at least 50 percent of this qualifying acreage. The law restricts the use of increment from these districts to acquire the parcels, pay the costs of correcting the soil problems, and pay associated administrative costs. Parcels within the district cannot sell for less than the cost of ac- quiring the property. An area which contains a wetland cannot qualify for a soils condition district unless the development agreement provides binding legal assurance for preserva- tion of the wetland. For districts in the metro area, the proposed development must also be consistent with the city's land use plan and the Metropolitan Council must review the plan. Outside the metro area, the proposed development must be consistent with the city's comprehensive land use plan. Session Review 17 The new tax law contains a flawed provision that would reduce by 55 percent the original mill rate (original mill rate * 0.45 percent) of districts certified during calendar year 1988, created after May 1, 1988. This original mill rate is used for the life of the district. The provision was included in the House bill, and would have adjusted mill rates according to the new classification ratios that were in law for taxes payable 1989. These classifica- tions were not included in the final tax plan, however this adjustment was not removed with the rest of the language. The State Revisor of Statute's bill would have corrected this technical error, but it failed to pass in the Senate. At the time this Bulletin went to press, it was not known whether the revenue department would have authority to issue an administrative order to disregard this technical error. Legislative staff advise that the provision will remain in law if the legislature is not called back for a special session, and that a retroactive correction might be passed during the 1989 session. The law now specifies the distribution of the excess taxes from the captured value of a district. If the actual mill rate applied against the captured value is higher than the original mill rate, the resulting excess tax are to be distributed to the municipality, county, and school district. The county auditor will calculate the distribution according to mill rate growth by each jurisdiction since the certification of the district. Certain districts certified before May 1, 1988 will have to reimburse school districts for tax increment attributable to mill rate increases due to school referendum levies. In all cases, the referendum must be approved after the TIF district was certified. County boards may require TIF authorities to pay all or part of the cost of county road improvements if: use of the road(s) would substantially increase and be needed for the project, or if it is a soils condition district. If the road costs, combined with other project costs, exceed the projected district revenues, the county and the TIF authority must negotiate a compensation agreement before the project may be approved. Counties may require new and existing districts to also pay the "actual administrative expenses" by February 15 of the year after the year the county incurred the expenses. The county auditor must submit a record of the actual costs to obtain payment. Unless both county boards agree to waive the requirement, cities located in more than one county may not use the increment generated by a district located in one county for project costs incurred in the other county. Along with county boards, school district boards must now receive information on the fiscal and economic implications of a proposed TIF plan at least 30 days prior to the public hearing on the district. Efforts to extend the four-year knockdown provision to pre-1979 districts, and to exclude road and highway construction or improvements as sufficient qualifications for the provi- sion did not pass. The only change to the knockdown provision was to require the county auditor to be responsible for its enforcement based on evidence submitted by the local authority before February 1 of the fifth year following certification. Pre-1979 districts, which originally had 30-year cut-off dates for completion, must now end by April 1, 2001. Outstanding bonds issued prior to April 1, 1990 for pre-1979 districts will be exempt from this restriction anc vi, need to adhere to the 2009 deadline. 18 Session Review The law clarifies the prohibition concerning "general government use" of increment revenues to include pre-1979 districts. Increment may not be used for aquisition, con- struction, renovation, operation, or maintenance of a government building. It will no longer be possible to exclude from the assessed value of a project the value of improvements for which building permits have been filed within the three months prior to the district's certification. This provision had been known as the "three month window," for previously planned improvements. The new law modifies the definition of a "housing district" to require that two-thirds of the fair market value of mixed -use housing projects consist of low-income and moderate - income housing. Thus, one-third of housing projects may consist of commercial or other non -housing properties. Current law does not regulate the percentage of mixed -use housing projects. Increments from housing districts may only finance housing projects (including related public improvements and allocated administrative expenses). "Hazardous substance" sites are created. A hazardous substance site is an area for which the authority has entered into a development agreement that provides for the clean-up, or a development response action plan which provides moneys for clean-up. Development response action plans are to include removal plans that have been approved in writing by the PCA commissioner. Qualifications for these districts are referenced in the waste control and environmental response and liability acts. The law stipulates that towns may not undertake TIF projects if they are located outside the metro area or have a population of 5,000 or less. Summaries of New Laws COURTS Joint liability/future damages. Chapter 503 (H.F.1493) repeals the 1986 tort reform provision which required the court to discount or reduce future damage amounts to their present-day value. It enacts a new procedure when awards are greater than $100,000; courts must hold a hearing prior to final judgment to consider whether periodic payments of the award are in the best interests of the claimant. Chapter 503 also provides that when a private party is less than 15 percent at fault for an injury, the maximum liability for that party will be four times the apportioned fault. Repeal of future damages effective for cases pending or filed after April 13, 1988, joint liability modification provision ef- fective for cases filed after August 1, 1988. Other effective dates. Study of district court system. Chapter 582 (H.F.1844) requests the Supreme Court, in consultation with the Association of Minnesota Counties, to appoint a task force to study the relationship between the district court system and the counties of the state and make recommendations regarding the control and financing of the district courts. Effective August 1, 1988. Session Review 19 Volunteers covered by tort immunity. Chapter 708 (H.F. 2407) provides that for the pur- poses of the municipal tort liability act an employee includes a person acting on behalf of the municipality in an official capacity, temporarily or permanently, with or without compensation, but not an independent contractor. Effective August 1, 1988, and applies to crimes committed on or after this date. CRIME Obscene materials. Chapter 406 (S.F.236) defines and prohibits obscene performances, and includes plays, motion pictures, dances, or other exhibitions performed before an audience. Violation of this law is a gross misdemeanor ($3,000 fine and up to one year imprisonment). A second violation within five years is a felony with a maximum penalty of two years imprisonment and a fine of $10,000. Effective June 1, 1988. Minimum penalties for habitual DWI offenders. Chapter 408 (S.F.537) requires that in- dividuals convicted of a second DWI within five years or a three or more within 10 years, receive a sentence of a minimum of 30 days imprisonment or eight hours of community service for each day less than 30 if the court orders a shorter prison term. The prosecutor may file a motion to have the defendant sentenced without regard to the mandatory minimum sentence if the motion includes a formal statement with reasons. The state planning agency must monitor the implementation and use of the minimum sentencing provisions and report to the Legislature by January 1, 1990 with its findings and recom- mendations. Effective August 1, 1988. Search warrants for ordinance violations. Chapter 447 (H.F.2419) makes search warrants available for violations of municipal ordinances that have misdemeanor sentences. Ef- fective August 1, 1988. Prohibition against display of sexually explicit material in certain places. Chapter 452 (H.F.1710) makes it a misdemeanor to display sexually explicit material in public places where minors are able to view it, unless each item is kept in a sealed wrapper. As an alternative to avoid a violation, the person may segregate material and prohibit access by minors or may prominently display at the entrance that a person must be 18 to enter and enforce the restriction. Effective August 1, 1988. Civil liability for the theft of property. Chapter 481 (H.F.1923) makes a thief civilly liable to the owner of the property for the property's value, plus 100 percent of its value or $50, whichever is greater, in punitive damages. Includes parental liability for theft by minor children. Effective August 1, 1988. Prosecution of a child as an adult. Chapter 515 (H.F.1111) provides that if a child is charged with an aggravated felony and the crime represents criminal activity by an or- ganized gang, then it is a prima facie case for the child to be prosecuted as an adult. It is also a crime for an alleged juvenile delinquent who is 18 years old to escape from lawful custody. Effective August 1, 1988. Penalties and prosecution for issuing dishonored checks. Chapter 527 (H.F.2470) sets the penalty for issuing a dishonored check at one year imprisonment or a fine of not more than $3,000, or both, if the check is for more than $250. If the value of the dis- =o Session Review honored check is not more than $250, the maximum penalty is a 90-day sentence or payment of a $700 fine, or both. Requires city attorneys to prosecute gross misdemeanor dishonored check violations. Allows aggregation of violations within six month periods. Effective August 1, 1988. Crime victims. Chapter 638 (H.F.1754) requires a prosecutor to make every reasonable effort to notify a domestic assault victim that the prosecutor has decided to decline prosecution of the case or to dismiss the criminal charges against the defendant. A person that enters into any contract including employment contraccts, with an offender convicted in Minnesota must notify the state crime victim's reparations board of the existence of the contract and pay to the board money owed to the offender or the offender's representative by virtue of the contract. If the crime occurred in Minnesota, the person must pay 100 percent of the money owed under the contract; if the crime occurred in another jurisdiction with a law applicable to the contract which is similar to this section, this section does not apply. Effective August 1, 1988. Victims' rights provisions extended to ordinance violations. Chapter 649 (S.F.232) ex- pands the definition of crime to mean "conduct that is prohibited by local ordinance and results in bodily harm to an individual." The commissioner of public safety must develop a "notice of rights of crime victims" to include a form for a written statement of immediate and expected damage to the victim as a result of the crime. Requires peace officers to provide form to victims. Authorizes victims to submit victim impact statements at sen- tencing or disposition hearings. Effective August 1, 1988. Seizure and forfeiture of property used in commission of a crime. Chapter 665 (S.F.1937) specifies that all property a person used or intended to use for the illegal manufacturing or dissemination of controlled substances is subject to forfeiture. The law sets forth for- feiture procedures. Effective August 1, 1988. Pre -sentence investigations to include neighborhood impact statement. Chapter 669 (S.F.2071) requires that pre -sentence investigations include a description of any adverse social or economic effects that the distribution of a controlled substance has had on people residing in the neighborhood where the offense was committed. Effective August 1, 1988. License and license plate surrender for repeat DWI offenders. Chapter 681 (S.F.392) requires revocation of a person's driver's license after a third DWI violation within five years or a fourth violation of DWI within 10 years. The court must issue an impoundment order requiring surrender of the registration plates and the registration certificate of a vehicle owned, registered, or leased in the name of the violator. The law makes it a gross misdemeanor to purposely and falsely identify oneself to a police officer. Requires the department of public safety to study the use of ignition interlock devices. Effective August 1, 1988. ECONOMIC DEVELOPMENT Repeal of the expiration date for housing and redevelopment authorities. Chapter 551 (S.F.1672) repeals the expiration date of housing and redevelopment authorities' power to provide interest reduction assistance. Effective January 1, 1989. Session Review 21 ELECTIONS Testing of election equipment. Chapter 424 (H.F.2558) requires cities using optical scan equipment to test the equipment within 14 days of an election and requires cities using punch card equipment to test the equipment within five days of an election. Prior law required testing within five days for all systems. Effective August 1, 1988. Secretary of state's housekeeping bill. Chapter 646 (H.F.2536) institutes a statewide com- puterized voter registration system which must satisfy the requirements for duplicate registration file; creates a voter registration account in the state treasury; sets procedures for county auditors to review and make changes to voter registration records; provides that the secretary of state may furnish precinct lists (county auditors currently have this authority); requires paper ballots for state partisan primary elections to have three verti- cal columns, with each major political party to be listed in a separate column; and sets additional requirements for ballot layout. The largest vote getter in last general election must go in the far left column. Punch card voting systems that cannot accommodate a party punch indicator may only be used at non -partisan primary elections. Effective August 1, 1988. Campaign practices. Chapter 578 (H.F.236) totally revises the campaign practices act, Minnesota Statutes 210A. Employers may not refuse or interfere with employee's election rights --the right to be absent from work for purposes of voting during the morning of election day for state general elections or elections to fill vacancies of U.S. senator or representative. Violation of this section is a misdemeanor and the county attorney must prosecute. Revisions to the campaign practices act include broadening the definition of "committee" to include corporations, associations, or two or more people acting together to influence a nomination or election or defeat of a candidate or question. Also, a committee or candidate for any elected office, including mayor or council posi- tions, which receives or spends more than $750 in a calendar year must submit an initial report within 14 days after receipt or disbursement of more than $750; another report by January 31 of each following year; and a final report when all debts and assests are settled. In addition, in election years when the candidate is on the ballot, additional reports are necessary 10 days before primary election, 10 days before general election, seven days before special primary, seven days before special election, and 30 days after special elec- tion. A filing officer (usually the city clerk) who issues a certificate of election to a candidate knowing that the candidate has not filed a statement is guilty of a misdemeanor. The filing officer must notify the county attorney immediately if a report has not been filed. A candidate who has violated this law may not be appointed to fill the vacancy during the term of office. Disclaimers are necessary on all literature and broadcast media materials that are not circulated on behalf of a candidate or committee. Newspapers and magazines cannot 22 Session Review -- accept political advertisements unless the disclaimer and "paid advertisement" is included. Broadcasts on radio and television must include "paid advertisement" at beginning and end of advertisement. Intentional participation in the drafting of "defamatory" letters to the editor is a misdemeanor. Effective for towns, cities, and counties on July 1, 1988; effective for school district elec- tions on Jan. 1, 1989. ENVIRONMENT Pilot erosion and sediment control program. Chapter 497 (S.F.1632) authorizes a coor- dinated erosion and sediment control program in Ramsey County. Effective with the ap- proval of the Ramsey County Board and the soil and water conservation district. Environmental quality board. Chapter 501 (S.F.2286) prohibits members of the environ- mental quality board from delegating their powers and responsibilities. The law provides that a development project can not start without a permit if an environmental assessment worksheet or an environmental impact statement is necessary. Injunctions or other court actions are available for enforcement, and upon the request of the board, the attorney general may bring action. The responsible governmental unit may assess the cost of preparing the environmental impact statement to the project proposer and may retain fees for the same purposes. Effective August 1, 1988. Criminal penalties for violation of pollution control statutes and rules. Chapter 553 (S.F.1674) makes persons guilty of gross misdemeanors (up to one year and/or $40,000 fine per day) if they willfully commit violations of water pollution standards or limitations. The law makes it a gross misdemeanor to make materially false statements to avoid compliance with water pollution laws or to falsify any monitoring device or method main- tained for the purposes of compliance with those laws. The penalty for monitoring and information offenses is not more than six months imprisonment and/or a fine of $20,000 per day of violation. Effective August 1, 1988. Liens against real property for clean-up expenses. Chapter 651 (S.F.412) allows the state to file a lien against all real property for which clean-up action expenses have been in- curred. The lien continues until the debt is satisfied. Effective August 1, 1988. Waste management and recycling act. Chapter 685 (H.F.2031) allows a city to impose a fee of 35 cents per cubic yard of waste (currently 25 cents) and requires that 25 cents of the fee be used for landfill abatement or mitigating local risks. Revenue from 10 cents of the fee may go to general fund purposes. The law freezes metropolitan landfill fees until June 1989 and authorizes the legislative commission on waste management to study current fee structures and make recommendations no later than December 31, 1988. The pollution control agency must give local governing bodies notice prior to issuing a permit to a solid waste facility. If the local governing body requests, the agency must hold a meeting within 30 days after notification to allow alterations in permit conditions. The law bans plastic beverage container holders and plastic beverage containers and makes violation a misdemeanor. The act appropriates funds from the motor vehicle transfer fund to the waste management board for the waste tire management program, waste oil loans and grants, and market feasibility studies. Yard waste (grass clippings and leaves) Session Review 23 are prohibited from landfill disposal after January 1, 1990 in the metropolitan area and January 1, 1992 in Greater Minnesota. Authorizes incinerator ash disposal in separate cells in a landfill provided top, bottom, and combined ash are tested. If the PCA deter- mines that separate samples ccannot feasibly by obtained, testing of only combined ash will satisfy law. Soils analysis and non -degradable plastics. Chapter 688 (H.F.1000) requires the com- missioner of agriculture to establish a program to certify the accuracy of analyses from soil testing laboratories and to promote standardization of soil testing procedures and analytical results. The commissioner must institute a system to review samples from laboratories four times each year. Prohibits cities and other local governments from using non -degradable plastic bags after July 1, 1990. Similar prohibition for non -degradable plastic beverage rings effective July 1, 1989. Effective the day following final enactment, other effective dates. Environmental trust fund --lottery. Chapter 690 (H.F. 2182) proposes constitutional amendments, one to create an environmental trust fund, and another to authorize the Legislature to create a state -run lottery. As part the of environmental trust fund, the legislation would create a 16 legislative member Minnesota Futures Commission to replace the present Legislative Commission on Minnesota Resources. The commission will determine uses of trust fund proceeds, with the assistance of an 11-member advisory committee (appointed by the governor, with representation from each congressional dis- trict). Eligible uses of the trust fund include RIM (Reinvest in Minnesota); research that con- tributes to managing the environment or the state's natural resources; collection and analysis of information that assists in developing the state's environmental and natural resources policies; public education; capital projects for the preservation or protection of unique natural resources; activities that preserve or enhance fish, wildlife, and other natural resources that might be destroyed or impaired; and administrative expenses of the board of investment and the commission. Ineligible uses are superfund response actions; municipal wastewater treatment; decom- missioning of nuclear power plants; and solid and hazardous waste disposal facilities. Effective upon voter ratification. FINANCE AND REVENUE Town authority to impose lodging tax. Chapter 414 (H.F.1766) allows a town to impose a tax of up to three percent of gross receipts on a lodging establishment. The vote to impose the tax may occur at the annual town meeting or at a special meeting. Effective August 1, 1988. Use of city reserve funds. Chapter 419 (H.F.81) allows a city to use its reserve fund for replacement of sidewalks as well as for streets, bridges, curbs, gutters, trees, and storm sewers. Effective August 1, 1988. 24 Session Review Watershed borrowing authority. Chapter 445 (H.F.1950) increases the borrowing author- ity of watershed districts from a total of $50,000 to $200,000. Effective August 1, 1988. County bonding and special building funds. Chapter 519 (H.F.1796) allows counties which have DTED-approved capital improvement plans to issue bonds to finance capital improvements without holding a special bond election. The law limits the "no -election" bond issues to a cumulative amount which can be paid by a current two mill levy. The law gives Hennepin and St. Louis counties authority to levy two mills annually, less amounts levied to pay existing bonds, for county building funds to construct administrative buildings, correctional facilities, law enforcement centers, and parks. Effective August 1, 1988, sunsets election requirement exemption July 1, 1993. Wastewater treatment bonding. Chapter 546 (H.F.2306) authorizes the public facilities financing authority to issue revenue bonds for loans to municipalities for waste water treatment systems. Effective April 19, 1988. Sale of economic development loans and securities. Chapter 580 (H.F.1399) authorizes community development corporations, port authorities, economic development authori- ties, and other economic development authorities to sell notes, mortgages, leases, lease purchase, and other obligations by obtaining loans through public or private sale. Allows the Minnesota agriculture and economic development board to give a grant of $500,000 to an organization that will engage in purchasing and packaging or selling economic development loans. Effective August 1, 1988. Public finance. Chapter 702 (S.F. 1963) makes several changes to bonding and other public finance matters, including authorizing home rule charter cities, unless prohibited by their charters, to issue capital notes for a broad range of equipment. Prior to this change charter cities were limited to issuing no more than one -tenth of one percent of their assessed valuation in any year. Now charter cities, unless prohibited by their charter, can annually issue notes in an amount not to exceed one percent of their assessed valua- tion the same as statutory cities. Effective May 15, 1988. Additionally, prior to August 1, 1990, cities may issue and sell certificates of indebtedness and lend the proceeds to non-profit hospitals in anticipation of federal or state hospital revenues. Effective August 1, 1988. The law also authorizes investment of debt service funds in non -Minnesota city and state obligations with "A" or better ratings, certain housing finance agencies issues if there is a moral obligation of the state, and some guaranteed investment contracts. Effective April 29, 1988. Library levies exempt from limits. Chapter 720 (S.F.2292) exempts county or city levies for library services from levy limits. Effective August 1, 1988. Special service districts. The omnibus tax bill makes two significant chaanges to all spe- cial laws which have authorized particular cities to use special service districts. In all special servicce districts, the service charges the city imposes must, as nearly as possible, be proportionate to the cost of providing the service; and any landowner may object to the city council the inclusion of his or her property, and may appeal the council's deter- mination to district court. Session Review 25 Also, the tax bill allows creation of special services districts in Robbinsdale and White Bear. In addition it grants Minneapolis authority to create a "downtown" special service district that includes among special services: the construction, maintenance and operation of pedestrian malls; snow and ice removal; street cleaning; capital improvement repair and maintenance; landscaping; security; and the operation of public transit. GAMBLING Gambling licenses. Chapter 705 (H.F.1941) extends the time period to 60 days (currently 30 days) for city councils or county boards to review applications for and renewal of licenses to conduct charitable gambling operations. Effective August 1, 1988. GENERAL GOVERNMENT Wastewater treatment. Chapter 686 (H.F.2344) forgives $32 million in outstanding state loans that Minneapolis and St. Paul received for separation of their combined sewers. The law re -directs prior appropriations of $6 million for supplemental grants to 53 com- munities that received wastewater treatment grants between October 1, 1984, and Sep- tember 30, 1987. These supplemental grants are the first phase of an attempt to make the grants to these communities equitable with amounts other communities received before and after these dates. To receive the grants, the city must have a population of 25,000 or less. The city may receive a grant increase of five percent of the total eligible costs of construction, up to the maximum entitlement for grants. It must inform other entities that are providing funding for construction of the treatment works of the grant increase, and repay any funds to which it is not entitled. Effective April 29, 1988. Counties not subject to bidding requirements for rental contracts. Chapter 409 (S.F.1715) allows counties to enter in a contract for rental of equipment if the contract price is for $60,000 or less by obtaining two or more price quotations without advertising for bids. All quotations must be kept on file for at least one year. Effective August 1, 1988. Cable communication system crime. Chapter 410 (H.F.1886) makes the sale, rental, offer, or advertisement for sale or rental of any piece of equipment designed to make an un- authorized connection to a cable system a felony with a maximum sentence of three years' imprisonment or a fine of $5,000, or both. Effective August 1, 1988. Human services licensing act and liability for municipal inspections. Chapter 411 (S.F.1594) provides that state indemnification for municipal investigations does not replace existing insurance. Effective August 1, 1988. Maintaining public restrooms. Chapter. 429 (H.F.320) repeals a requirement that statutory and fourth class cities maintain separate male and female public restroom facilities. Effective August 1, 1988. HMO regulation. Chapter 434 (S.F.1861) regulates individual and group health main- tenance organization coverage. HMOs must provide evidence of coverage or a contract to enrollees which must contain limitations on the services and requirements for referrals, prior authorization, and second opinions. It must also contain the enrollee's rights, con- ditions for termination of coverage, and the continuation and conversion of the policy. 26 Session Review The commissioner of health may review complaints and make a determination or order the HMO to use an expedited system to process the complaint. If the HMO terminates enrollee's coverage for a reason other than a failure to pay, moving out of area, or materially false statement or misrepresentations, it must offer replacement coverage with- out evidence of insurability, without condition exclusion, and without interruption. Various effective dates. Authority to administer drugs. Chapter 440 (H.F.1784) allows a certified and licensed health care professional to prescribe and administer a legend drug within the scope of the the person's practice. This privilege was previously limited to a licensed practitioner in the course of practitioner's professional practice and to a nurse or intern under the practitioner's direction or supervision. Effective April 5, 1988. Tenants can pay utilities and deduct the payments from their rent. Chapter 470 (S.F.1819) provides that when a utility has discontinued services because of the failure of the landlord to pay under a contractual arrangement, a tenant or group of tenants may pay the utility charges and deduct the amount from their rent if they give notice to the owner of their intention to pay. Effective August 1, 1988. Duration of conditions affecting real property. Chapter 477 (H.F. 1589) requires that except for a right to re-enter or repossess, all private covenants, conditions, or restrictions become invalid after 30 years from the date of their creation. This does not apply to: covenants, conditions, or restrictions created prior to August 1, 1988; deeds or wills created after August 1, 1982; covenants, conditions, or restrictions created before 1959, under which a person with an interest in the property against which covenants, conditions, or restrictions have been filed claims of benefit, if the person records in the county recor- ders office on or before March 30, 1989; covenants, conditions, or restrictions that are created by the declaration, bylaws, floor plans, or condominium plat created before August 1, 1980; covenants, conditions, or restrictions created by articles of incorporation, bylaws or proprietary leases; covenants, conditions, or restrictions that are created where portions of the building share support or utility access with another portion; or real property in North Oaks. Effective April 13, 1988. Water standby charges. Chapter 499 (S.F. 1834) prohibits water utilities from imposing additional standby charges on owners of structures `hat contain a fire protection system. Standby charges are those charges for water not actually used beyond the actual cost to the utility of providing installation, inspection, and maintenance for the system. Nothing prohibits the utility from recovering the cost of supplying water to an area when the cost is spread proportionately among all the benefitted structures. Allows appeals to city coun- cil or utility commission. Effective August 1, 1988. Municipal authority for. cable television franchises. Chapter 568 (H.F.2232) prohibits a municipality which is currently served by a cable television system from granting addi- tional franchises for that area on terms more favorable than the original franchise regard- ing service area, public access, and franchise fees. This provision does not apply to those areas that do not have existing cable communication company franchises. A utility may not give preference to a person as an inducement to contract for cable television service from an affiliated company. The court may grant injunctive relief for a violation and may award actual damages to an entity that is not an affiliated company of the utility providing cable television service. Effective August 1, 1988. Session Review 27 Zoning requirement. Chapter 583 (H.F.1966) provides that the requirement of filing a variance to abstract or registered property is satisfied if a certified copy of the resolution citing the existence of the variance is filed identifying where the variance documents are available for inspection. Effective August 1, 1988. State building code standards. Chapter 608 (H.F.1795) requires the commissioner of administration to establish a task force to determine occupancy standards appropriate to family and group family daycare homes and to examine the hindrances of establishing such facilities in rural Minnesota. The law allows (formerly prohibited) double cylinder deadbolt locks in existing residential dwellings, but requires that any recommendation or promotion of these locks include a warning of their potential fire danger and procedures to minimize those dangers. The commissioner of human services may grant variances to rules that do not effect the health or safety of people in a licensed program. Effective April 25, 1988. Human rights --discrimination. Chapter 660 (S.F.1769) redefines marital status to include protection against discrimination on the basis of the identity, situation, actions, or beliefs of a spouse or former spouse. Effective August 1, 1988. Political subdivision salary limits. Chapter 667 (S.F.2003) requires that deferred com- pensation and payroll allocations to purchase an individual annuity contract for an employee are to be included in determining the employee's salary for purposes of deter- mining compliance with state salary limitations. The commissioner of employee relations may increase the salary limitation for a position that it determines requires special ex- pertise. If the commissioner does not give a recommendation on a proposed increase within 30 days from receipt of the proposal, the commissioner is deemed to have recom- mended approval. Effective August 1, 1988. Destruction of data. Chapter 670 (S.F.2122) requires that data on an individual that has been successfully challenged by that individual must be destroyed by a state agency, politi- cal subdivision, or statewide system following issuance of the commissioner's order or the local government's decision. After completing, correcting, or destroying this informa- tion, a state agency, political subdivision, or statewide system may retain a copy of the commissioner of administration's order. If the commissioner did not issue an order, the agency or political subdivision may keep a summary of the dispute between the parties that does not contain any particulars of the successfully challenged data. Effective Prohibition on government purchase of chlorofluorocarbon packaging. Chapter 671 (S.F.2131) prohibits government pu;chases after January 1, 1989 or other sales or pur- chases of chlorofluorocarbon (CFC) processed packaging. The law specifies a penalty up to $500 for a violation and requires a study of ways to eliminate CFC sources. Effective April 27, 1988. State investments in Northern Ireland. Chapter 687 (H.F.453) d-es not require divest- ment by Minnesota corporations conducting business in Northern Ireland, but does re- quire the state board of investment to compile a list of corporations which do business, directly or indirectly, in Northern Ireland by January 1 of each year. The law requires the board to encourage affirmative action to eliminate religious or ethnic discrimination in Northern Ireland. Effective August 1, 1988. 28 Session Review Child support withholding. Chapter 693 (H.F.2341) rules that automatic income with- holding does not apply to "modified" orders of support issued before final enactment of this law. An automatic withholding order will be stayed if the obligor establishes an escrow account for child support or maintenance. Effective April 29, 1988. Real estate closing services. Chapter 695 (H.F.2526) licenses residential real estate closing agents under rules similar to those that govern real estate brokers and real estate agents. The law allows the charging of a fee if the services are rendered pursuant to a written contract. Effective April 29, 1988. Dangerous dog regulation. Chapter 711 (S.F.1744) authorizes any statutory or home rule charter city or county to regulate potentially dangerous dogs and enacts a state dangerous dog statute administered through counties. The law defines dangerous dogs and poten- tially dangerous dogs based on their past behavior or potential behavior. Potentially dangerous dogs include those with a known propensity, tendency, or disposition to attack when unprovoked or to chase people on public property in an apparent attitude of attack. Counties may charge owners of dangerous dogs an annual fee, in addition to regular dog licensing, for a certificate of registration for such an animal. Registration of a dangerous dog must include a surety bond or liability insurance of at least $50,000 insuring the owner for any personal injuries that the animal might inflict. Counties must confiscate any dangerous dog if the owner does not have it validly registered, does not have the -- necessary liability insurance, does not maintain it in a proper enclosure, or has it outside the enclosure without a muzzle and not under restraint. Violation of registration or con- finement provisions are misdemeanors. The second offense of attack by a dangerous dog is a gross misdemeanor. The law sets out circumstances requiring confining and killing of such animals. Leaving a dog or cat unattended in a vehicle in a way that endangers the animal's health or safety is made a petty misdemeanor. Peace officers, animal officers, and volunteer or paid fire or rescue personnel are authorized to use reasonable force to enter a vehicle and remove a dog or cat which has been left in a vehicle when the animal is endangered. Effective August 1, 1988. INSURANCE Powers of the state compensation insurance fund. Chapter 427 (S.F.1710) expands the powers of the state compensation insurance fund, allowing the fund to pledge or mortgage property and to issue guaranty fund certificates, surplus notes, and debentures. The law renames the fund as the state fund mutual insurance company. Effective March 30, 1988. LIQUOR Extended hours for off -sale on the day before Thanksgiving. Chapter 420 (H.F.1732) extends off -sale liquor store hours by two hours on the day preceding Thanksgiving day. Effective August 1, 1988. Notification of cancellation of liquor liability insurance. Chapter 534 (S.F.1795) requires a 30-day notice for cancellation of liquor liability insurance policies except in cases of non-payment of premiums. This does not require political subdivisions to conduct the Session Review 29 hearing before an employee of the office of administrative hearings. Effective August 1, 1988. METROPOLITAN Metropolitan Council program and budget requirements. Chapter 675 (S.F.2491) re- quires the Metropolitan Council's annual budget to state in detail expenditures for each program including expenses for salaries, consultant services, overhead, travel, printing, and other items. The budget must include the capital expenditures for that year, based on a five-year capital program. Any increase of over $10,000 must have council approval. The budget procedure of the council must include an evaluation of the effectiveness of each program. The council must transmit the evaluation to the Legislature annually along with a statement of the highway needs and problems of the metropolitan area. The law sets requirements on Metropolitan Council property tax levies for the right-of-way ac- quisition loan fund. Effective April 27, 1988. Metropolitan Council aMrmative action plans. Chapter 680 (H.F.2596) requires the Metropolitan Council and metropolitan agencies to attempt to award nine percent of the value of all procurement to businesses owned and operated by socially or economically disadvantaged people; and six percent for consultant services or professional or technical services. The law requires the council and metropolitan agencies to develop affirmative action plans and submit them to the state department of employee relations for approval. Purchasing requirements effectie January 1, 1989; affirmative action provisions effective August 1, 1988. PENSIONS AND RETIREMENT Retiree health insurance. Chapter 605 (H.F.257) amends the definition of terms and con- ditions of employment of employer payment premiums for group insurance coverage for retired employees. It allows a public employer to negotiate with the exclusive representa- tive concerning an employer contribution to the state's deferred compensation plan. The bill states that failure to reach an agreement on employer payment of, or contributions toward, premiums for group insurance coverage of retired employees is not subject to interest arbitration. The new law provides that an employer is not obligated to fund all or part of the cost of health care benefits for a former employee beyond the duration of the contract or personnel policy. A policy may not extend beyond the termination of the contract of longest duration covering other employees of the employer or, if none, the termination of the budgetary cycle during which the policy is adopted. Under the law, public employers may contribute to the Minnesota deferred compensation plan in amounts provided for in the personnel policy or in the collective bargaining agree- ment not exceeding $2,000 per year per employee. The employee must match dollar -for - dollar the public employer's contribution. Compensation for accumulated sick leave or payments an employer makes toward premiums for group insurance policies for former employees, need not be counted toward the one-year pay limit on severance pay. 30 Session Review Local governments must identify in their budgets the amount they spend on health in- surance benefits payments during the contract or policy period. If the local government makes payments for employees not covered by a collective bargaining agreement, those benefits must be approved by separate action of the city council. Local units providing for employer -paid health care benefits must coordinate those benefits with Medicare. The law repeals language that had required each retiree, who was receiving employer - paid health insurance, to agree to a reduction in the aggregate value of benefits before the employer could implement the reduction. Retiree health care or severance pay con- tracts or personnel policies in effect since August 1, 1986 are valid for purposes of this law. Effective the day following final enactment. Minneapolis police and fire pensions. Chapter 574 (S.F.2102) is special legislation relat- ing to the Minneapolis police and fire funds. It authorizes, with Minneapolis City Council approval, increases to police and fire retirees based upon investment earnings over five percent annually to the extent that they are more than 1.5 percent over active employee salary percentage increases. This benefit would be in addition to the present cost -of -living adjustment "escalation" which increases pensions of retirees by the same percentage as the wage increases of active officers each year. These "extra" earnings would split three ways, with one-third going to the retirees as a benefit increase (13th check each year), one-third going to reduce the state amortization aid payments, and one-third to reduce the city's required contribution to the fund the following year. Although this legislation applies only to Minneapolis and its funds, and is not effective without the approval of the city council, it could create a pattern which police and fire fund members in other local police and fire funds will copy. PERA police and fire fund members, who are in a plan that is better funded than any of the local plans, will also have a strong argument for adding an escalator if Minneapolis approves this legislation. Effective upon local approval by Minneapolis. Volunteer firefighter pensions. Chapter 719 (H.F.2590) (Omnibus Tax Bill, Article 19, Section 22) provides for a state -paid supplemental benefit to volunteer firefighters who receive involuntary lump sum distributions. The amount of the supplemental benefit is 10 percent of the recipient's lump sum distribution, not to exceed $1,000. The firefighters' relief association pays the benefit and the commissioner of revenue reimburses the relief association in March of each year for the total amount of supplemental benefits paid during the previous calendar year. The supplemental benefit is in lieu of the income tax exclusion for lump sum distributions. PERA amendments. Chapter 709 (H.F.2477) redefines public employee for purposes of PERA coverage. Any person first employed or elected after July 1, 1988 who earns less than $425 per month is excluded from PERA participation (current threshold is $325). The law also excludes any employee or elected official receiving less that $5,100 per year (as stipulated in advance and in writing). I-1*7 an employee earns more than $5,100 per year or remains employed after six months, the employee becomes a PERA participant begin- ning with the first month that contributions exceed $425. Probationary employees, hired for indefinite employment, may not be excluded from PERA on the under -six-month exclusion. Session Review 31 The law defines termination of public service. Employees who terminate public service from a position that was excluded from PERA participation under the six-month or $5,100 rule, but who return to public service within 30 days in another excluded position, will be considered a PERA member from the beginning of re-employment unless the total period covered by all employment periods is less than six months or does not exceed the dollar limitations. Payments to an employee in the form of lump sum sick leave payments and payments to an employee who carries single health insurance coverage but receives the difference between dependent coverage and single coverage are not considered salary for PERA reporting. The law expands the definition of a dependent child to include a child age 18 to 21 who is attending an accredited school or university but has been determined to be medically unable to continue school on a full-time basis. The subdivision now requires accreditation of the school as a condition of eligibility for dependent child status for 18 to 21 year olds. City managers may elect out of PERA within six months from the start of employment. The law provides for refunds of contributions managers made be 'are the election. Employers have authority to submit an exception report listing those public employees who are not PERA members, rather than submitting a carbon or duplicate copy of the payroll abstract. The law also makes changes to the defined contribution ambulance volunteer plan which will begin within PERA on July 1, 1988. The law removes the former 60-month vesting period and money in individual accounts will be available immediately to terminating participants. These sections are effective July 1, 1988. Under the law, public pension plan members may participate in Medicare coverage if the employees do not have social security coverage. The employer must conduct a referen- dum of all employees eligible for this optional Medicare coverage. A majority of the eligible participants within a plan, i.e. PERA, must agree for the plan to take effect. If the referendum is approved, coverage is effective for all new participants on the first of the month after the governor certifies the referendum approval, but the new participant has the option to elect coverage retroactive to April 1, 1988. Effective the day following final enactment. The law contains a special exclusion from PERA coverage and contributions for Min- netonka volunteer firefighters, effective upon the Minnetonka city council's approval. PERSONNEL Employer reprisals. Chapter 455 (H.F. 1913) prohibits any employer reprisal against an employee who refuses to make contributions or donations to charities or community or- ganizations. Provides employee remedies. Effective August 1, 1988. 32 Session Review Rest breaks required during the work day. Chapter 559 (S.F.1958) requires employers to allow each employee adequate time away from work within each four consecutive hours to use the most convenient restroom, unless the parties have agreed otherwise. Effective August 1, 1988. Parental leave policies. Chapter 659 (S.F.1721) prohibits employers from reducing paren- tal leave by accrued sick leave. Requires employees who refuse to follow employer orders to state reasons why they believe employer is violating a state law. Effective August 1, 1988. Comparable worth penalty bill. Chapter 702 (S.F. 1963) includes among many public finance matters the adoption of new deadlines and penalties for the local government comparable worth studies and implementation. All local governments that employ 10 or more people and have not yet filed a report with the state must now do so by October 1, 1988 and the plan of implementing any identified inequities must be completed by December 31, 1991, unless the report was filed before October 1, 1987 or the commissioner approves. Plans need not contain market studies. If the report is not filed by October 1, a special levy limit will apply, which is the 1988 levy, minus debt service and unfunded accrued pension liabilities, plus local government aid, adjusted to account for the percentage growth in population or homesteads, and multiplied by 103 percent and reduced by anticipated 1989 local government aid. In short, a three percent levy limit versus a four percent increase limit for reporting cities. In 1992, if the commissioner of employee relations finds, after notice and consultation with a local government, that it has failed to implement its equitable compensation plan by December 31, 1991 or other approved later date, the 1992 local government aid will be reduced by five percent. The commissioner of employee relations may waive the penalty upon making a finding that the failure to implement was attributable to cir- cumstances beyond the control of the government or to severe hardship. Effective August 1, 1988. Workers' compensation cancer presumption. Chapter 717 (S.F. 2452) enacts a presump- tion that active firefighters who contract a disabling ccancer caused by heat, radiation, or carcinogen exposure have an occupational disease for workers' compensation benefits. The bill also provides that bomb disposal unit members who are certified by the com- missioner of public safety, will be deemed state employees for liability, workers' com- pensation, and other purposes when working outside of their employing jurisdiction. Ef- fective August 1, 1988. PUBLIC SAFETY Rendering aid in emergency situations. Chapter 422 (H.F.1926) allows cities by resolution to allow officers and designees to dispatch emergency equipment and personnel outside of the local subdivision during an emergency situation without authorization from the local governing body. These actions are acts of the local governmental unit for insurance "— purposes. Effective August 1, 1988. Session Review 33 Transportation of firewood. Chapter 518 (H.F.1469) makes it a petty misdemeanor to transport firewood in an unsafe manner. An unsafe manner includes using a vehicle that has a cargo area without a rear wall that is carrying cut wood of more than three feet in length unless the cargo area is covered with material of sufficient strength to prevent wood from falling off. Effective August 1, 1988. Reporting of certain burn injuries to state fire marshall. Chapter 548 (S.F.30) requires that a health professional immediately report a burn injury or wound that the professional is called upon to treat, if the victim has sustained second or third degree burns to five percent or more of the body, or the victim has sustained burns to the upper respiratory tract or sustained laryngeal edema from inhaling super -heated air, or the victim has sus- tained a burn injury or wound that may result in the victim's death. The health profes- sional must make an initial report by phone and must submit a written report within 72 hours. Effective August 1, 1988. Office of constable abolished. Chapter 563 (H.F.1659) requires the board of peace officer standards and training to issue a peace officer license to a person filing a written ap- plication with the board if the person currently possesses a constable license. The law abolishes the position of constable and all constable licenses 30 days after enactment. A town may authorize the town board to form a law enforcement agency and to appoint law enforcement officers. These may be peace officers or part-time peace officers, but the number of part-time peace officers must not exceed three, although the board may appoint reserve officers. The board must designate one of its law enforcement officers as chief. Effective august 1, 1988. Increased fines for violations of occupational safety and health standards. Chapter 620 (S.F.1719) doubles the penalty (current maximum $10,000) for violations of occupational safety and health standards. Unpaid fines will increase to 125 percent of the original amount if not paid within 60 days after the fine becomes due. After 60 days, unpaid fines will accrue an additional penalty of 10 percent per month compounded monthly until the fine is paid in full. Effective August 1, 1988. Public utilities and pipeline safety. Chapter 624 (S.F.2111) authorizes the office of pipeline safety to inspect and regulate intrastate pipeline facilities that carry liquefied natural gas, liquefied petroleum gas, and hazardous liquids. The law adopts federal safety standards. The law requires the commissioner of public safety to conduct a study to deter- mine the need for hazardous material response teams, training standards for the equip- ment needs of such teams, and potential implementation of such teams including locating, directing, and coordinating them. Effective July 1, 1989, with respect to the extension of the jurisdiction of the commissioner of public safety, remainder effective August 1, 1988. Peace officers to report crimes of bias. Chapter 643 (H.F.2340) requires peace officers to report crimes that are motivated by bias (race, religion, national origin, sex, age, dis- ability, or characteristics identified as sexual orientation). The law requires the peace officer standards and training board to provide a training course to help prepare officers to distinguish bias crimes. The chief law enforcement officer must inform and encourage peace officers of this program. Effective August 1, 1988. 34 Session Review Seatbelt fine. Chapter 648 (S.F.121) imposes a $10 fine for passengers riding in the front -- seat without a seatbelt and passengers riding in any seat of the passenger vehicle if the person is older than three but younger than 11, and clarifies that children under four do not have to use a seatbelt. One-half of the fines the state collects for violations will go into the state emergency medical services relief account. Effective May 1, 1988. Presumption of occupational diseases and workers' compensation. Chapter 652 (S.F.994) establishes a presumption of occupational disease for workers' compensation for in- dividuals who by the nature of their positions provide emergency medical care, or an employee who is a licensed police officer, firefighter, paramedic, emergency medical tech- nician, or licensed nurse providing emergency medical care who contracts a disabling infectious disease (AIDS, hepatitis) after treating an individual diagnosed as having the infectious disease. Effective August 1, 1988. Annual inspection of vehicles in the metro area. Chapter 661 (S.F.1783) requires each owner of a motor vehicle who resides in the metropolitan area to have the vehicle in- spected annually for air pollution emissions. Vehicles exempt from this requirement are those manufactured prior to 1976, a vehicle registered as a classic, a vehicle customarily used outside the metro area, or any class of motor vehicle that is exempted by rule of the pollution control agency. The PCA will administer a program to test and inspect for air pollution emissions. Effective April 27, 1988. Replica firearms --police pursuits. Chapter 712 (S.F. 1821) requires warning labels on replica firearms and makes terroristic acts using replica firearms a felony. Warning re- quirement is effective January 1, 1989. Requires cities and other governments to provide training and policies regarding pursuit proccedures. Requires reporting of chases to the state similar to current weapon discharge reports. Sanctions by POST board on training and procedures requirements are authorized as of October 1, 1989. Expands crimes of burglary aggravated robbery to include use of replica firearms in their commission. In- creases penalties for forged checks, fleeing peace officers. Effective August 1, 1988. SPECIAL LEGISLATION Rice Creek watershed district. Chapter 426 (S.F.678) allows the Rice Creek watershed district to levy up to $200,000 for an administrative fund. Effective August 1, 1988. TRANSPORTATION Gasoline excise tax increase. Chapter 603 (H.F.1749) increases the excise tax on gasoline and special fuel by three cents to a total of 20 cents per gallon. The law increases the fees for alternate fuel permits and provides for the distribution of 30 percent of the motor vehicle excise tax revenue to the highway and transit fund. It eliminates county and city highway funding out of MVET after July 1, 1991. The law creates a transportation study board. Effective May 1, 1988. Motor vehicle registration. Chapter 636 (H.F.1526) defines motor vehicle to include all - terrain vehicles, which have at least four wheels, are owned and operated by a physically handicapped person, and display both physically handicapped license plates and certif- icates for the purposes of motor vehicle registration. The law provides that personalized Session Review 35 license plates not have more than seven numbers or letters in any combination. The law allows limousines to have tinted glass and provides for their registration. It also authorizes special license plates for veterans, and allows the commissioner of public safety to deter- mine the fees for ex -POW plates. Various effective dates, several April 27, 1988. Seven-year license plates. Chapter 647 (S.F.63) requires new license plates every seven years. Effective January 1, 1989. Occupied caboose cars. Chapter 697 (S.F.449) requires that a member of the train crew occupy the caboose when a freight train is at least 2,000 feet long and contains hazardous materials, is "placarded," or is operating without block signals. The law requires that caboose cars be equipped with shortwave radios operating on the same frequency as the lead locomotive. The law sets a civil penalty of $350 for each offense. Effective August 1, 1988. Transportation --miscellaneous. Chapter 698 (S.F.1590) allows the Minnesota department of transportation to accept, on behalf of the state, gifts and contributions pertaining to the activities of the department. Effective July 1, 1988. The law removes the requirement for a certificate of payment of current tax when a parcel is being conveyed to a governmental body (state, county, city, or town). It extends the star city program to create a star county program. The law increases the complement of state patrol officers and supervisors to 521 (currently 511), and provides the necessary appropriation. Effective April 29, 1988. May 2, 1988 EXPLANATION OF TAX IMPACT PRINT-OUT: OMNIBUS TAX BILL VS. CURRENT LAW The print-out that follows was prepared by the Revenue Department. It provides estimates of the effects of the new tax law on various types of property within cities with populations over 500. The print-out shows what the total effects of the property tax changes contained in the new tax law would be if these changes were applied in payable 1988. [The property tax changes simulated include changes in classification ratios (tax capacities), the addition of Disparity Reduction Aid, and increases in Basic and Alternative LGA.] These effects will differ when actually applied to payable 1989; in 1989, local levies may be higher or lower and property values may be higher or lower in some communities. In addition, the effects of changes in the school aid formula in 1989 are not simulated on this print-out. A description/definition of each column follows: "CURRENT AUDITOR'S TOTAL MILL RATE": This column represents the combined (city, county, school district and special district) mill rate in the city. "PROPOSED AUDITOR'S TOTAL MILL RATE": This column indicates the new combined mill rate in the city after the effects of the new tax law. "PCT. CHG. IN TOTAL NET TAX": This column indicates whether total net tax burdens on all property in the city would decline or increase as a result of the new tax law. A negative number means property taxes would decline in the city; a positive number means taxes would rise. "PCT. CHG. HOMESTEAD NET TAX": This column indicates whether property taxes for all homesteads in the city would decline or increase as a result of the effects of the new tax law. Due to changes in the classification structure (tax capacities), in some communities, low -valued homes may experience tax increases while high -valued homes would receive tax breaks. A negative number indicates that homestead property taxes would decline in the city; a positive number means taxes would increase. However, a negative number may still mean that low -valued homes in a city might experience a tax increase. "PCT. CHG. COMM./IND. NET TAX": This column indicates whether property taxes for all commercial/industrial property in the city would decline or increase as a result of the new tax law. Due to changes in the classification structure (tax capacities), in some communities, low -valued business property may qet a larger tax break than high -valued businesses. A negative number means business taxes would decline; a positive number means taxes would rise. "PCT CHANG. APARTMENT NET TAX": This column indicates whether property taxes for apartments in the city would decline or increase as a result of the effects of the new tax law. A negative number indicates that apartment property taxes would decline in the city; a positive number means taxes would rise. z OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 PROPOSAL VS. 88 LAW CURRENTPROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY --------------------------------------------------------------------------------------------------------------------- NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX AITKIN AITKIN 114.232 118.426 -0.7% -6.2% -1.9'6 1.7% ANOKA ANDOVER 107.940 110.679 -4.8% -8.4% -1.1% -1.1% ANOKA ANOKA 115.440 116.831 -2.6% -4.9% -2.1% -2.1% ANOKA BLAINE* 118.096 121.033 -1.8% -2.7% -2.6% -1.0% ANOKA CENTERVILLE 143.043 147.770 0.4% -1.6% 2.8% -0.3% ANOKA CIRCLE PINES 135.312 136.489 -5.0% -6.5% -3.9% N/A ANOKA COLUMBIA HEIGHTS 110.956 111.105 -4.2% -5.6% -4.7% -3.3% ANOKA COON RAPIDS 118.515 120.383 -2.5% -4.5% -3.4% -1.4% ANOKA EAST BETHEL 100.283 101.717 -2.9% -6.0% -2.6% -2.2% ANOKA FRIDLEY 114.631 118.602 -1.3% -2.8% -1.7% 0.0% ANOKA HAM LAKE 108.177 110.538 -2.5% -5.0% -2.3% -1.4% ANOKA HILLTOP 125.570 127.640 -2.7% -3.7% -3.9% -1.9% ANOKA LEXINGTON 132.565 133.853 -0.8% -0.7% -0.8% -2.6% ANOKA LINO LAKES 135.767 139.624 -0.9% -3.4% 1.4% -0.9% ANOKA RAMSEY 112.440 114.377 -2.0% -4.1% -1.7/ -1.8% ANOKA SPRING LAKE PARK* 117.161 121.174 -0.3% -0.5% -1.6% 0.0% ANOKA ST FRANCIS 102.233 103.845 -0.0% -2.0% -2.4% 4.7% BECKER DETROIT LAKES 118.633 115.348 -6.1% -5.5% -7.8% -5.1% BECKER FRAZEE 114.933 114.806 -1.9% -0.4% -4.6% -1.0% BECKER LAKE PARK 143.045 138.876 -2.7% -3.4% -0.6% -5.5% BELTRAMI BEMIDJI 140.199 133.067 -6.6% -6.8% -7.0% -7.1% BELTRAMI BLACKDUCK 148.539 139.297 -5.5% -8.D% -2.8% -7.3% BENTON FOLEY 122.915 121.419 -1.6% -1.7% -2.4% 0.5% BENTON SARTELL* 135.787 139.592 -0.9% 1.3% -1.7% -2.2% BENTON SAUK RAPIDS 135.094 126.145 -8.3% -9.2% -7.3% -9.3% BENTON ST CLOUD* 128.611 130.086 -1.0% -0.6% -2.8% -2.3% BIG STONE CLINTON 202.025 131.034 -38.2% -43.8% -32.1% -23.5% BIG STONE GRACEVILLE 167.248 123.515 -24.7% -27.4% -20.1% -12.8% BIG STONE ORTONVILLE 231.380 144.105 -40.2% -48.8% -29.8% -38.2% BLUE EARTH AMBOY 158.569 124.465 -20.8% -23.7% -16.2% -17.7% BLUE EARTH EAGLE LAKE 132.937 129.422 -3.2% -4.1% -1.1% -1.4% BLUE EARTH GOOD THUNDER 189.365 143.638 -24.9% -30.6% -17.2% -18.0% BLUE EARTH LAKE CRYSTAL 153.447 143.391 -7.8% -10.7% -5.6% -6.5% BLUE EARTH MADISON LAKE 162.498 139.819 -15.2% -18.1% -4.1% -14.7'6 BLUE EARTH MANKATO* 131.228 128.860 -3.6% -5.0% -4.5% -4.1% BLUE EARTH MAPLETON 164.450 125.495 -26.1% -32.0% -21.4% -20.6% BLUE EARTH ST CLAIR 132.764 133.040 -0.2% 0.2% 1.3% -3.3% OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY --------------------------------------------------------------------------------------------------------------------- NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX BROWN COMFREY* 178.806 142.310 -19.8% -24.4% -15.0% -6.8% BROWN NEW ULM 125.194 114.156 -11.3% -12.0% -11.9% -10.6% BROWN SLEEPY EYE 121.498 104.751 -15.0% -14.7% -15.8% -15.5% BROWN SPRINGFIELD 133.910 128.088 -4.8% -5.5% -4.2% -3.r/ CARLTON CARLTON 178.298 141.321 -21.7% -24.3% -16.5% -23.5% CARLTON CLOQUET 152.831 127.897 -18.5% -20.9% -18.3% -18.1% CARLTON MOOSE LAKE 188.709 166.502 -11.9% -18.7% -6.1% -13.8% CARLTON SCANLON 163.948 131.640 -21.8% -27.2% -17.8% N/A CARVER CARVER 137.614 140.782 0.1% -1.7/ 3.0% -1.3% CARVER CHANHASSEN* 130.502 138.029 -0.9% -4.9% 0.9% 2.3% CARVER CHASKA 117.865 122.940 -0.6% -2.3% -1.9% 1.2% CARVER COLOGNE 118.690 123.412 2.2% 2.7% 0.911/ 12.5% CARVER NORWO00 133.276 139.654 3.1% 4.4% 1.6% 6.8% CARVER VICTORIA 128.046 136.128 0.4% -1.8% 3.0% 2.8% CARVER WACONIA 122.905 125.665 -1.5% -4.2% -1.3% -0.3% CARVER WATERTOWN 117.686 119.414 0.2% -0.4% -0.8% 1.71% CARVER YOUNG AMERICA 132.446 139.155 2.8% 4.9% -2.2% 1.4% CASS CASS LAKE 161.900 139.614 -14.1% -15.3% -12.4% -16.8% CASS EAST GULL LAKE 94.487 102.324 0.2% -3.7% -2.5% N/A CASS LAKE SHORE 109.748 119.304 0.8% -0.2% -3.9% N/A CASS PINE RIVER 121.133 124.603 -0.4% 3.2% -2.7/ -0.8% CASS WALKER 130.676 135.619 1.5% 3.1% 0.2% 7.4% CHIPPEWA CLARA CITY 161.294 149.368 -6.7% -8.5% -1.8% 1.3% CHIPPEWA GRANITE FALLS* 126.925 114.467 -5.5% -12.3% -10.71 5.6% CHIPPEWA MONTEVIDEO 147.084 123.013 -17.8% -18.5% -17.9% -17.1% CHISAGO BRANCH 127.770 129.430 0.0% -1.4% -6.9% -2.3% CHISAGO CHISAGO CITY 142.656 146.135 -0.1% -1.1% 0.0% -0.2% CHISAGO HARRIS 120.194 122.101 1.3% 1.1% -2.4% 14.9% CHISAGO LINDSTROM 136.478 140.296 -0.3% -1.2% -0.4% -0.5% CHISAGO NORTH BRANCH 138.657 138.363 -1.8% -2.2% -2.4% -1.3% CHISAGO RUSH CITY 131.921 134.481 -0.5% 2.1% -2.8% 1.0% CHISAGO STACY 128.274 129.154 -1.1% 0.5% -2.0% -2.6% CHISAGO TAYLORS FALLS 132.913 136.435 1.5% 1.5% -0.2% 2.7% CHISAGO WYOMING 140.705 144.465 -1.2% -2.2% -3.3% 6.6% CLAY BARNESVILLE 134.834 133.133 -2.5% -1.4% -7.0% 0.9% CLAY GLYNDON 145.606 138.411 -6.4% -6.6% -5.6% -6.7/ CLAY HAWLEY 131.617 132.431 -0.5% 0.5% -3.7% 0.0% 4 OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 - PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY --------------------------------------------------------------------------------------------------------------- NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX CLAY MOORHEAD 124.717 115.063 -12.0% -12.5% -4.0% -25.3% CLAY ULEN 154.993 140.991 -10.0% -10.5% -10.9% -12.2% CLEARWATER BAGLEY 151.309 139.200 -7.9% -9.1% -5.7G -10.6% CLEARWATER CLEARBROOK 146.807 141.643 -1.7% -3.6% -0.7% 5.9% COOK GRAND MARAIS 130.925 134.015 -0.8% -7.6% 0.8% 3.5% COTTONWOOD COMFREY' 183.826 147.490 -19.7% -19.7% N/A N/A COTTONWOOD MT LAKE 168.827 123.995 -27.6% -31.8% -24.4% -17.0% COTTONWOOD WESTBROOK 146.197 132.564 -8.6% -9.7% -7.5% -7.8% COTTONWOOD WINDOM 158.166 129.211 -19.4% -21.4% -18.6% -18.5% CROW WING BAXTER 106.823 112.280 -1.5% 2.7% -5.2% 1.4% CROW WING BRAINERD 117.896 111.911 -8.5% -7.1% -10.5% -7.8% CROW WING CROSBY 147.280 141.752 -3.9% -6.0% -0.6% -7.1% CROW WING CROSSLAKE 88.622 97.390 3.3% -2.2% 5.4% 6.1% CROW WING DEERWOOD 126.737 128.594 -0.3% -7.4% 0.8% 14.5% CROW WING EMILY 115.447 121.895 2.2% -7.0% 3.2% 1.8% CROW WING IRONTON 165.325 155.321 -4.0% -5.0% -0.0% 6.2% CROW WING NISSWA 94.896 102.220 1.5% -3.3% 3.7% N/A CROW WING PEOUOT LAKES 100.716 104.908 1.6% 3.9% 0.2% 1.0% DAKOTA APPLE VALLEY 117.937 122.363 -2.7% -5.9% -0.6% 0.7% DAKOTA BURNSVILLE 112.544 116.472 -1.3% -7.9% -1.5% 0.7% DAKOTA EAGAN 106.105 109.853 -2.1% -8.1% -1.6% -0.0% DAKOTA FARMINGTON 120.549 123.161 -0.2% -2.8% -0.2% -0.4% DAKOTA HASTINGS• 113.917 116.606 -1.1% -3.2% -0.6% -1.0% DAKOTA INVER GROVE HT CITY 105.161 106.272 -1.4% -8.1% -2.8% -1.0% DAKOTA LAKEVILLE 108.551 112.430 -1.9% -6.3% -0.3% -0.4% DAKOTA MENDOTA HEIGHTS 92.252 97.555 -1.6% -4.9% -0.4% 5.3% DAKOTA NORTHFIELD* 127.360 124.444 -5.6% -8.7% -5.2% N/A DAKOTA ROSEMOUNT 117.793 123.063 1.2% -0.9% -0.1% 2.0% DAKOTA SOUTH ST PAUL 119.880 117.080 -4.9% -6.1% -4.6% -5.7% DAKOTA VERMILLION 109.168 112.768 2.2% 3.9% -0.9% -0.4% DAKOTA WEST ST PAUL 97.647 99.512 -2.6% -5.8% -1.8% -1.76 DODGE CLAREMONT 226.887 162.721 -28.4% -34.3% -20.3% -17.2% DODGE DODGE CENTER 185.879 151.378 -19.7% -25.0% -17.4% -19.1% DODGE HAYFIELD 170.832 130.427 -25.8% -31.4% -21.4% -25.6% DODGE KASSON 178.360 138.785 -26.1% -31.9% -16.7% -22.7% DODGE MANTORVILLE 161.201 142.058 -14.5% -17.6% -8.8% -2.9% DODGE WEST CONCORD 179.743 129.771 -28.7% -33.0% -19.7% -23.8% OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY --------------------------------------------------------------------------------------------------------------------- NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX DOUGLAS ALEXANDRIA 117.365 119.212 -1.5% 0.3% -3.5% -1.1% DOUGLAS BRANDON 130.503 129.377 -0.9% -1.0% -0.8% 4.1% DOUGLAS EVANSVILLE 106.377 106.310 -1.2% -0.6% -4.4% 1.6% DOUGLAS OSAKIS* 137.100 127.866 -6.3% -7.9% -4.3% 6.2% FARIBAULT BLUE EARTH 146.559 133.007 -10.8% -12.0% -10.6% -9.2% FARIBAULT ELMORE 181.757 134.948 -25.7% -28.2% -24.3% -13.0% FARIBAULT KIESTER 158.260 126.891 -19.5% -21.1% -17.6% -16.8% FARIBAULT MINN LAKE 200.118 169.159 -16.7% -19.7% -12.9% -14.71 FARIBAULT WELLS 132.157 107.473 -19.9'6 -20.3% -20.1% -20.3% FARIBAULT WINNEBAGO 165.140 131.598 -20.2% -23.0% -18.2% -20.7% FILLMORE CHATFIELD* 133.153 123.449 -8.9*/ -9.5% -9.4% -6.5% FILLMORE HARMONY 184.691 130.222 -30.4% -35.7% -24.7% -30.0% FILLMORE LANESBORO 177.398 114.073 -36.2% -41.7/ -30.9% -23.71 FILLMORE MABEL 174.122 120.827 -31.0% -36.4% -23.8% -17.8% FILLMORE PRESTON 185.622 141.887 -23.8% -28.1% -20.1% -15.1% FILLMORE RUSHFORD 169.140 137.713 -19.1% -21.0% -19.2% -13.4% FILLMORE RUSHFORD VILLAGE 163.571 136.252 -19.3% -20.0% -12.0% N/A FILLMORE SPRING VALLEY 181.764 124.540 -35.0% -43.5% -26.6% -29.0% FREEBORN ALBERT LEA 142.498 127.623 -12.8% -13.7% -13.0% -12.8% FREEBORN ALDEN 150.617 119.276 -21.2% -22.9% -19.6% -7.8% FREEBORN CLARKS GROVE 135.006 130.326 -3.2% -3.6% -3.1% 1.2% FREEBORN GLENVILLE 137.575 108.963 -21.0% -21.2% -20.5C -15.4% GOODHUE CANNON FALLS 132.022 132.083 -1.5% -2.0% -1.71 -1.8% GOODHUE GOODHUE 117.192 118.003 -0.3% 0.6% -1.3% 3.9% GOODHUE KENYON 118.990 112.860 -6.2% -5.8% -7.1% -1.8% GOODHUE LAKE CITY* 113.646 105.353 -8.9% -10.4% -9.7/ -6.3% GOODHUE PINE ISLAND* 128.646 122.991 -6.4% -8.r/ -5.6% -2.9% GOODHUE RED WING 97.760 95.467 0.8% -6.7% -9.7% -5.5% GOODHUE WANAMINGO 126.113 123.979 -2.0% -2.9% -2.5% 5.8% GOODHUE ZUMBROTA 118.258 116.080 -3.6% -4.4% -3.8% -3.4% GRANT ASHBY 161.233 154.264 -1.9% -4.5% 1.2% 11.0% GRANT ELBOW LAKE 136.253 127.687 -5.2% -6.9% -3.4% 0.9% GRANT HERMAN 148.896 138.827 -6.2% -6.8% -3.0% 6.74 GRANT HOFFMAN 98.860 100.288 -2.6% 1.6% -10.1% 7.0% HENNEPIN BLOOMINGTON 113.621 120.458 0.3% -4.1% 0.91/ 2.4% HENNEPIN BROOKLYN CENTER 118.851 121.795 -0.7% 0.3% -1.7% -0.9% HENNEPIN BROOKLYN PARK 123.740 126.737 -1.5% -4.9% -1.2% -1.0% 0 OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX --------------------------------------------------------------------------------------------------------------------- HENNEPIN CHAMPLIN 124.667 127.512 -2.7% -5.5% -0.6% -1.5% HENNEPIN CHANHASSEN* 0.000 0.000 -0.3% 5.0% -0.5% N/A HENNEPIN CORCORAN 116.787 120.746 -3.5% -5.3% 0.6% 0.1% HENNEPIN CRYSTAL 116.182 116.880 -2.6% -3.7% -1.9% -2.9% HENNEPIN DAYTON* 120.883 123.749 -3.0% -4.3% -0.3% -1.2% HENNEPIN DEEPHAVEN 117.364 124.420 0.2% -0.7% 2.0% 2.3% HENNEPIN EDEN PRAIRIE 116.478 124.558 1.0% -3.6% 1.0% 3.6% HENNEPIN EDINA 98.047 104.392 -0.2% -3.6% 0.7/ 5.9% HENNEPIN EXCELSIOR 120.997 127.618 1.9% -1.6% 2.4% 2.0% HENNEPIN GOLDEN VALLEY 113.319 119.761 0.2% -3.8% 1.1% 2.3% HENNEPIN GREENFIELD 119.651 125.878 1.2% 2.2% 1.3% N/A HENNEPIN GREENWOOD 116.899 123.997 -0.0% -1.2% 2.1% 2.3% HENNEPIN HANOVER* 115.152 117.435 -3.9% -7.4% -0.6% N/A HENNEPIN HOPKINS 109.493 112.804 -0.2% -4.6% -0.71A 2.1% HENNEPIN INDEPENDENCE 116.694 123.461 0.1% -1.5% 2.4% N/A HENNEPIN LONG LAKE 124.761 132.076 0.6% -2.7% 1.9% 2.7% HENNEPIN MAPLE GROVE 121.054 125.236 -2.3% -6.0% -0.4% 1.8% HENNEPIN MAPLE PLAIN 124.256 130.695 1.2% -1.2% 1.6% 2.1% HENNEPIN MEDINA 115.200 122.106 1.1% -0.8% 1.1% 2.6% HENNEPIN MINNEAPOLIS 118.978 117.503 -3.8% -7.3% -3.71A -3.0% HENNEPIN MINNETONKA 112.104 119.054 0.1% -3.6% 0.5% 3.0% HENNEPIN MINNETONKA BEACH 116.593 123.479 0.6% -0.3% 1.3% N/A HENNEPIN MINNETRISTA 112.666 118.461 -0.7% -3.5% 1.6% 1.3% HENNEPIN MOUND 117.530 120.495 -1.4% -4.7% -0.7% -0.8% HENNEPIN NEW HOPE 114.400 117.705 -1.6% -4.7% -1.0% -0.6% HENNEPIN ORONO 110.113 116.253 0.3% -1.6% 1.3% 1.1% HENNEPIN OSSEO 119.367 123.256 -0.1% -1.3% -0.0% -0.4% HENNEPIN PLYMOUTH 111.476 118.558 -0.5% -5.0% 0.9% 2.7% HENNEPIN RICHFIELD 119.706 120.868 -2.6% -4.5% -1.4% -2.5% HENNEPIN ROBBINSDALE 122.487 121.534 -3.8% -5.6% -2.8% -4.0% HENNEPIN ROCKFORD* 151.374 136.806 -11.4% -19.0% -8.8% -11.1% HENNEPIN ROGERS 115.827 120.525 1.3% 3.0% 0.4% 2.9% HENNEPIN SHOREWOOD 124.433 131.773 0.3% -2.0% 2.0% 2.2% HENNEPIN SPRING PARK 117.946 123.487 0.7% -4.6% 0.8% 1.0% HENNEPIN ST ANTHONY* 115.307 120.466 -3.0% -6.5% 0.8% 0.8% HENNEPIN ST BONIFACIUS 118.333 123.205 1.0% -1.1% 1.1% 3.1% HENNEPIN ST LOUIS PARK 115.209 118.482 -1.0% -3.4% -0.8% -0.2% HENNEPIN TONKA BAY 117.343 124.184 1.1% -1.5% 1.7% N/A HENNEPIN WAYZATA 110.712 117.552 1.7% -1.0% 2.1% 2.7% HOUSTON CALEDONIA 150.900 118.557 -23.2% -26.4% -17.0% -22.7% HOUSTON HOKAH 186.564 135.009 -29.3% -33.7% -17.0% -25.9% HOUSTON HOUSTON 155.582 127.469 -17.5% -18.9% -13.2% -21.0% OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX --------------------------------------------------------------------------------------------------------------------- HOUSTON LACRESCENT 148.177 136.410 -10.7% -12.6% -6.6% -10.9% HOUSTON SPRING GROVE 176.768 130.100 -26.6% -28.4% -23.2% -27.0% HUBBARD AKELEY 110.384 112.387 0.3% -1.7% -2.1% N/A HUBBARD PARK RAPIDS 107.922 104.051 -5.7% -3.8% -7.0% -5.1% ISANTI BRAHAM* 149.040 147.039 -1.4% -2.8% 1.9% -2.3% ISANTI CAMBRIDGE 144.709 144.213 -3.0% -4.8% -3.0% -2.6% ISANTI ISANTI 152.480 151.533 0.6% -1.1% 1.2% 8.71 ITASCA BIGFORK 155.213 131.678 -11.1% -5.4% -9.9% -5.7'6 ITASCA BOVEY 243.175 134.081 -36.3% -16.3% -36.3% -35.1% ITASCA COLERAINE 182.790 130.114 -23.4% -5.0% -26.3% -23.8% ITASCA DEER RIVER 171.876 154.286 -6.2% -5.3%. -4.0% 3.6% ITASCA GRAND RAPIDS 135.541 128.225 -7.1% -6.2% -7.6% -6.8% ITASCA KEEWATIN 244.250 128.968 -31.9% 4.0% -43.4% -38.6% ITASCA MARBLE 236.102 125.049 -39.1% -5.0% -47.2% -40.4% ITASCA NASHWAUK 255.937 135.887 -33.9% 2.3% -40.9% -38.0% JACKSON HERON LAKE 154.276 120.842 -23.4% -22.7% -26.6% -10.7% JACKSON JACKSON 160.010 126.197 -23.4% -27.5% -18.3% -19.1% JACKSON LAKEFIELD 178.242 125.588 -31.7% -37.7% -24.6% -25.7% KANABEC BRAHAM* 144.108 144.339 3.8% N/A N/A N/A KANABEC MORA 128.357 126.734 -3.9% -2.2% -5.5% -3.5% KANDIYOHI ATWATER 149.130 132.809 -11.5% -11.5% -12.7% 3.0% KANDIYOHI KANDIYOHI 118.548 119.390 2.2% 0.8% -0.9% 16.3% KANDIYOHI NEW LONDON 140.775 139.365 -0.1% -1.1% 1.6% 0.0% KANDIYOHI PRINSBURG 101.192 101.027 -3.6% -1.3% -6.8% N/A KANDIYOHI RAYMOND 154.671 143.D44 -6.9% -8.6% 0.6% 5.1% KANDIYOHI SPICER 152.264 141.745 -10.3% -13.7% -5.5% -2.6% KANDIYOHI WILLMAR 116.661 114.130 -6.1% -5.3% -8.3% -5.0% KITTSON HALLOCK 129.D67 122.549 -5.5% -6.8% -4.9% 1.2% KITTSON KARLSTAD 139.802 131.551 -6.0% -7.8% -6.3% -6.9*/ KOOCHICHING INTL FALLS 186.502 141.155 -26.1% -31.0% -25.0% -24.8% KOOCHICHING LITTLEFORK 149.1D9 135.443 -7.1% -9.3% -6.6% 7.8% KOOCHICHING SOUTH INTL FALLS CITY 190.789 131.511 -33.1% -38.4% -24.3% -31.2% LAC OUI PARLE DAWSON 162.226 123.116 -25.3% -26.6% -25.4% -24.0% LAC GUI PARLE MADISON 142.672 107.771 -25.1% -25.8% -24.8% -24.6% O OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 - PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY --------------------------------------------------------------------------------------------------------------------- NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX LAKE SILVER BAY 188.187 144.679 -20.0% -5.0% -22.3% -25.8% LAKE TWO HARBORS 188.060 145.344 -16.0% -5.4% -18.4% -23.7% LAKE OF THE WOODS BAUDETTE 145.580 132.545 -9.4% -11.7% -7.6% -9.7% LESUEUR CLEVELAND 167.054 137.770 -18.5% -20.4% -12.7% -14.1% LESUEUR KASOTA 129.113 128.976 -0.0% -0.0% -1.7% 15.5% LESUEUR LECENTER 152.306 139.487 -9.1% -9.9% -7.8% -9.2% LESUEUR LESUEUR 143.280 131.169 -11.4% -13.1% -11.1% -10.2% LESUEUR MONTGOMERY 183.083 155.666 -14.8% -19.3% -11.5% -12.2% LESUEUR NEW PRAGUE• 163.368 151.185 -8.6% -11.6% -4.2% -10.7% LESUEUR WATERVILLE 156.191 140.234 -11.0% -14.0% -3.9% -12.1% LINCOLN HENDRICKS 151.459 141.341 -5.8% -7.4% -4.9% 8.7% LINCOLN IVANHOE 150.694 131.596 -11.8% -13.2% -8.8% -12.1% LINCOLN LAKE BENTON 189.682 141.780 -23.8% -27.6% -16.5% -13.6% LYON BALATON 152.377 137.903 -9.4% -10.6% -2.9% -9.3% LYON COTTONWOOD 145.520 134.138 -9.4% -9.2% -10.5% -7.2% LYON MARSHALL 126.235 123.786 -5.5% -5.3% -6.7% -4.8% LYON MINNEOTA 128.587 121.791 -5.7% -5.6% -4.7% -6.3% LYON TRACY 162.387 133.717 -17.5% -20.9% -13.3% -13.9% MANNOMEN MAHNOMEN 180.908 156.083 -13.8% -17.9% -6.1% -14.9% MARSHALL ARGYLE 124.419 122.159 -3.9% -2.2% -7.8% 5.5% MARSHALL STEPHEN 84.343 84.427 -2.9% -3.3% -4.6% 4.4% MARSHALL WARREN 110.984 110.536 -3.3% -0.7% -7.4% 0.1% MARTIN CEYLON 262.285 155.800 -41.2% -48.7% -34.9% N/A MARTIN FAIRMONT 134.166 123.287 -10.8% -13.2% -9.9% -10.1% MARTIN SHERBURN 164.336 146.104 -10.4% -12.7% -7.3% 1.1% MARTIN TRIMONT 139.171 132.834 -3.8% -4.9% -3.7% 14.1% MARTIN TRUMAN 144.225 137.267 -5.0% -5.7% -3.6% -5.9% MARTIN WELCOME 130.799 122.478 -6.6% -6.5% -7.2% 4.5% MCLEOD BROWNTON 166.294 138.565 -17.1% -19.9% -10.0% -3.0% MCLEOD GLENCOE 147.556 135.386 -9.8% -12.1% -8.4% -9.2% MCLEOD HUTCHINSON 137.395 133.650 -5.9% -7.6% -5.8% -4.9% MCLEOD LESTER PRAIRIE 139.225 135.196 -4.1% -4.6% -3.5% -4.2% MCLEOD SILVER LAKE 180.056 163.025 -9.3% -13.1% -1.2% -4.8% MCLEOD STEWART 193.731 144.661 -26.5% -30.7% -22.8% -16.3% MCLEOD WINSTED 139.988 137.196 -3.3% -4.6% -1.8% -3.9% OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX ---------------------------------------------------------------------------------------------------------------------- MEEKER GROVE CITY 145.376 122.083 -14.8% -16.5% -11.2% -9.4% MEEKER WATKINS 140.678 135.451 -4.7% -4.3% -5.5% -5.1% MEEKER COSMOS 170.210 154.837 -7.5% -10.0% -1.5% -7.1% MEEKER DASSEL 138.467 133.283 -3.8% -4.8% -2.5% -3.7% MEEKER EDEN VALLEY* 125.638 122.639 -2.8% -2.91G -3.0% -1.4% MEEKER LITCHFIELD 107.533 100.806 -10.1% -8.4% -13.5% -7.9% MILLE LACS ISLE 125.119 128.212 2.5% 1.8% 1.7% 17.5% MILLE LACS MILACA 135.405 135.812 -0.4% -0.1% -2.3% -1.3% MILLE LACS ONAMIA 134.419 134.111 0.9% -0.1% 3.1% 1.2% MILLE LACS PRINCETON* 159.004 148.618 -8.5% -10.0% -8.5% -7.6% MORRISON LITTLE FALLS 145.129 130.362 -11.3% -13.0% -11.6% -9.0% MORRISON PIERZ 117.167 120.592 1.8% 2.4% 0.91/ 1.8% MORRISON RANDALL 141.492 140.351 0.4% -1.0% 4.2% 11.6% MORRISON ROYALTON 136:166 136.605 0.8% 0.3% 2.3% 3.6% MOWER ADAMS 138.942 126.221 -10.5% -12.4% -7.3% -12.4% MOWER AUSTIN 145.541 128.344 -14.5% -16.6% -13.7% -14.6% MOWER BROWNSDALE 123.561 117.434 -5.6% -5.3% -6.5% -0.8% MOWER GRAND MEADOW 167.501 124.748 -26.6% -30.6% -20.6% -20.1% MOWER LEROY 144.057 122.779 -15.0% -16.7% -12.8% -12.7% MOWER LYLE 189.616 131.067 -31.1% -32.4% -27.6% -19.5% MURRAY FULDA 158.084 132.945 -15.0% -16.9% -10.9% -5.1% MURRAY SLAYTON 147.352 127.961 -12.4% -14.1% -10.3% -12.2% NICOLLET LAFAYETTE 136.106 133.022 -2.3% -2.3% -1.7'6 13.2% NICOLLET MANKATO* 130.827 129.071 -11.7% N/A -12.3% N/A NICOLLET NICOLLET 147.916 153.067 4.7% 3.6% 8.0% 3.0% NICOLLET NORTH MANKATO 128.182 122.651 -9.0% -11.0% -9.9% -7.2% NICOLLET ST PETER 134.977 122.428 -11.8% -13.9% -10.8% -10.4% NOBLES ADRIAN 181.438 154.313 -12.4% -15.9% -6.4% -11.8% NOBLES BREWSTER 124.182 122.720 -3.2% -1.0% -5.2% 16.6% NOBLES ELLSWORTH 154.795 145.385 -5.1% -6.8% 0.6% 9.4% NOBLES WORTHINGTON 142.909 132.168 -10.2% -13.0% -9.5% -9.9% NORMAN ADA 146.534 114.434 -23.8% -27.2% -20.4% -21.3% NORMAN HALSTAD 142.776 134.851 -6.7% -8.7% -5.5% -4.1% NORMAN TWIN VALLEY 164.815 114.521 -31.2% -35.3% -25.3% -27.6% OLMSTED BYRON 150.305 148.970 -1.9% -3.4% 1.2% 4.6% 10 OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY --------------------------------------------------------------------------------------------------------------------- NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX OLMSTED CHATFIELD* 123.584 119.106 -4.5% -4.8% -2.8% -7.0% OLMSTED EYOTA 132.850 130.406 -2.4% -3.4% -1.0% 0.6% OLMSTED ORONOCO 120.112 121.869 -1.8% -3.9% 0.8% N/A OLMSTED PINE ISLAND* 144.797 140.272 -6.7% -6.7% N/A N/A OLMSTED ROCHESTER 126.451 128.242 -1.9% -3.4% -2.0% -1.7% OLMSTED STEWARTVILLE 134.439 121.837 -12.9% -16.6% -9.8% -8.0% OTTER TAIL BATTLE LAKE 122.011 122.165 -1.5% -0.0% -0.4% -1.3% OTTER TAIL FERGUS FALLS 122.948 114.736 -7.5% -8.4% -11.3% -9.1% OTTER TAIL HENNING 137.229 129.129 -5.4% -6.0% -2.6% -6.8% OTTER TAIL NEW YORK MILLS 165.774 140.946 -14.1% -16.5% -11.9% -10.3% OTTER TAIL PARKERS PRAIRIE 138.768 136.420 -0.7% -1.8% 1.7% 3.6% OTTER TAIL PELICAN RAPIDS 115.910 117.439 -0.7% 1.1% -2.5% 0.0% OTTER TAIL PERHAM 115.531 117.103 -1.3% 1.2% -2.9% -1.5% OTTER TAIL WADENA* 115.906 112.571 -11.5% -14.0% N/A N/A PENNINGTON THIEF RIVER FALLS 149.414 127.508 -16.1% -18.9% -14.7% -15.1% PINE HINCKLEY 117.560 122.127 -2.1% 3.7% -7.2% 6.3% PINE PINE CITY 138.956 137.840 -2.8% -2.5% -4.3% -2.3% PINE ROCK CREEK 122.965 128.461 2.2% 4.5% 3.7% N/A PINE SANDSTONE 146.006 145.697 1.3% -0.4% 4.4% 1.2% PIPESTONE PIPESTONE PIPESTONE POLK POLK POLK POLK POLK POLK POPE POPE EDGERTON JASPER* PIPESTONE CROOKSTON EAST GRAND FORKS ERSKINE FERTILE FOSSTON MCINTOSH GLENWOOD STARBUCK 177.961 164.862 153.131 156.535 137.180 169.211 153.217 170.133 147.993 152.153 111.949 133.670 152.065 128.659 132.657 121.851 151.633 137.267 159.737 130.240 131.974 111.026 -26.1% -5.5% -16.5% -17.9% -20.4% -9.1% -10.7% -4.5% -11.3% -14.5% -2.8% RAMSEY ARDEN HILLS 109.623 116.595 -0.2% RAMSEY BLAINE* 116.774 121.141 0.2% RAMSEY FALCON HEIGHTS 118.777 123.098 -2.5% RAMSEY LAUDERDALE 116.694 120.734 2.3% RAMSEY LITTLE CANADA 121.032 125.353 -0.6% RAMSEY MAPLEWOOD 127.182 131.692 -0.4% -30.2% -7.8% -18.8% -19.9% -15.5% -12.7% -11.5% -7.2% -12.0% -16.3% -1.0% -3.6% N/A -5.6% 0.5% -4.0% -2.0% -18.1% 5.4% -14.5% -17.5% -25.1% 0.2% -8.4% 0.5% -7.4% -10.5% -6.5% 0.5% -1.4% -0.8% -0.1% -0.3% -0.7/ -26.8% 6.7% -17.7% -16.7% -31.8% -6.3% -12.4% -6.2% -5.5% -14.8% 0.8% 3.9% N/A -0.0% -0.2% 0.01% 0.3% 11 OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 - PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX --------------------------------------------------------------------------------------------------------------------- RAMSEY MOUNDS VIEW 118.149 120.887 -2.1% -4.4% -1.3% -1.2% RAMSEY NEW BRIGHTON 114.376 119.312 -1.5% -4.9% -0.0% 0.8% RAMSEY NORTH OAKS 108.982 115.587 -0.5% -1.7% 0.9% N/A RAMSEY NORTH ST PAUL 125.533 127.553 -1.4% -2.4% -0.8% -1.8% RAMSEY ROSEVILLE 116.590 121.940 -0.7% -3.5% -0.5% 1.1% RAMSEY SHOREVIEW 114.291 119.898 -2.6% -5.6% -0.5% 1.3% RAMSEY SPRING LAKE PARK* 117.492 121.731 0.5% -0.6% 0.8% -0.0% RAMSEY ST ANTHDNY* 119.7D8 124.625 -0.1% -3.8% -0.2% 0.4% RAMSEY ST PAUL 132.277 130.124 -4.4% -6.9% -4.0% -4.3% RAMSEY VADNAIS HEIGHTS 113.483 118.257 -2.5% -6.9% -1.2% 0.6% RAMSEY WHITE BEAR LK* 115.970 119.463 -1.0% -2.6% -0.3% -0.3% RED LAKE RED LAKE FALLS 176.270 101.245 -41.6% -42.4% -38.2% -42.5% REDWOOD LAMBERTON 150.062 133.168 -11.4% -12.9% -11.1% -8.5% REDWOOD MORGAN 176.907 124.967 -32.0% -36.9% -28.8% -17.0% REDWOOD REDWOOD FALLS 129.759 116.331 -13.6% -12.8% -16.0% -12.2% REDWOOD WABASSO 136.793 129.311 -7.2% -6.1% -8.9% -6.1% REDWOOD WALNUT GROVE 129.411 125.797 -3.5% -3.0% -5.6% 0.5% RENVILLE BIRD ISLAND 144.879 114.010 -21.8% -23.4% -19.9% -18.8% RENVILLE BUFFALO LAKE 139.962 122.869 -13.5% -12.9% -14.3% -13.5% RENVILLE DANUBE 154.543 131.904 -16.2% -18.7% -14.1% -3.lr/ RENVILLE FAIRFAX 144.832 132.430 -8.6% -9.8% -5.6% -10.2% RENVILLE HECTOR 143.463 117.038 -19.9% -20.9% -20.1% -9.5% RENVILLE OLIVIA 113.963 97.788 -16.3% -15.1% -18.1% -14.7% RENVILLE RENVILLE 136.556 125.728 -8.7% -10.0% -6.8% -6.5% RENVILLE SACRED HEART 155.933 112.730 -27.0% -28.1% -25.6% -20.7% RICE FARIBAULT 142.314 130.288 -10.8% -12.2% -10.3% -11.1% RICE LONSDALE 165.971 154.555 -7.0% -9.9% -0.5% 0.6% RICE MORRISTOWN 151.941 148.273 -2.2% -2.9% -0.4% -0.4% RICE NORTHFIELD* 138.900 136.532 -5.2% -7.4% -4.9% -4.3% ROCK HILLS 144.137 125.545 -14.6% -15.6% -14.0% -16.0% ROCK. JASPER* 152.502 142.563 -9.0% -6.5% -10.0% 12.2% ROCK LUVERNE 127.771 103.353 -20.7% -19.9% -22.5% -19.9% ROSEAU GREENBUSH 110.469 108.947 -2.8% -1.7% -5.1% 3.6% ROSEAU ROSEAU 120.9D9 119.618 -4.7% -2.9% -6.7% -3.7% ROSEAU WARROAD 97.207 100.194 -1.9% -0.8% -2.8% -0.1% SCOTT BELLE PLAINE 127.201 127.508 -1.3% -2.2% -0.6% -0.9% 12 OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY --------------------------------------------------------------------------------------------------------------------- NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX SCOTT JORDAN 132.7D6 132.482 -1.7% -3.2% -1.0% -1.0% SCOTT NEW PRAGUE* 157.974 147.558 -8.2% -10.8% -6.6% -6.9% SCOTT PRIOR LAKE 140.009 146.513 -0.7% -3.5% 2.2% 1.2% SCOTT SAVAGE 136.691 141.721 -1.0% -4.9% 0.4% -0.0% SCOTT SHAKOPEE 127.136 134.698 1.4% 2.4% -0.8% 2.8% SHERBURNE BECKER 59.501 57.001 2.4% -5.0% -9.9% -6.8% SHERBURNE BIG LAKE 132.068 124.086 -8.1% -9.7% -7.9% -8.5% SHERBURNE ELK RIVER 111.550 111.298 -3.0% -7.2% -6.3% -2.2% SHERBURNE PRINCETON* 134.772 120.849 -13.0% -10.3% -13.7% N/A SHERBURNE ST CLOUD* 116.920 116.494 -3.0% -3.5% -6.0% -3.9% SHERBURNE ZIMMER14AN 136.841 133.605 -2.1% -3.2% -1.3% -2.4% SIBLEY ARLINGTON 157.975 133.366 -15.2% -17.9% -12.3% -15.9% SIBLEY GAYLORD 163.047 143.708 -13.4% -16.9% -9.5% -11.5% SIBLEY GIBBON 179.593 141.733 -22.0% -26.0% -14.7% -9.9% SIBLEY HENDERSON 186.842 148.480 -20.6% -24.2% -8.0% N/A SIBLEY WINTHROP 157.251 135.661 -13.9% -16.4% -9.9% -14.7% STEARNS ALBANY 124.958 124.542 -0.5% -0.4% -1.8% -0.2% STEARNS AVON 130.008 131.898 0.5% -0.8% 0.5% 0.8% STEARNS BELGRADE 143.662 138.822 -2.1% -4.2% 0.5% 5.8% STEARNS BROOTEN 128.680 123.395 -3.6% -4.1% -2.8% 2.1% STEARNS COLD SPRING 137.962 138.821 0.4% -0.2% 0.3% 1.3% STEARNS EDEN VALLEY* 131.098 127.954 -2.3% -2.7/ -2.0% -1.4% STEARNS FREEPORT 149.175 142.863 -4.3% -6.0% -0.1% -7.7% STEARNS HOLDINGFORD 173.343 152.366 -12.1% -15.1% -7.7% -7.5% STEARNS KIMBALL 158.184 151.478 -3.9% -5.9% 0.9% -7.1% STEARNS MELROSE 119.556 121.831 1.0% 1.8% -0.1% 3.5% STEARNS PAYNESVILLE 123.376 122.128 -1.4% -1.6% -1.6% 0.5% STEARNS RICHMOND 133.732 132.512 -0.0% -1.1% 0.9% 3.9% STEARNS ROCKVILLE 121.344 123.392 -0.0% 1.4% -1.0% =1.9% STEARNS SARTELL* 132.978 137.792 -0.7% -4.6% 0.2% -0.0% STEARNS SAUK CENTRE 128.363 113.597 -12.5% -14.4% -11.5% -10.2% STEARNS ST CLOUD* 125.628 127.832 -2.1% -0.1% -4.6% -1.4% STEARNS ST JOSEPH 123.980 113.814 -9.1% -9.6% -8.7% -10.8% STEARNS ST STEPHEN 137.939 138.315 -0.1% -0.3% 1.91/ N/A STEARNS WAITE PARK 120.933 124.671 -1.4% 2.9% -5.0% -0.5% STEELE BLOOMING PRAIRIE CITY 124.931 115.713 -8.5% -9.4% -8.4% -3.5% STEELE MEDFORD 138.029 132.259 -4.5% -5.3% -1.7% -1.1% STEELE OWATONNA 125.587 116.520 -10.1% -11.3% -10.6% -9.6% 13 OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ ALIDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./1ND. APARTMENT COUNTY NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX --------------------------------------------------------------------------------------------------------------------- STEVENS CHOKIO 159.623 124.251 -20.7% -23.6% -16.7% -8.1% STEVENS HANCOCK 166.602 130.659 -21.7% -24.7% -14.8% -21.1% STEVENS MORRIS 147.867 120.496 -20.1% -21.2% -20.1% -19.1% ST. LOUTS AURORA 232.373 129.880 -32.8% 2.6% -35.8% -44.5% ST. LOUTS BABBITT 144.298 133.859 -7.0% -5.0% -7.8% -2.2% ST. LOUIS BIWASIK 231.046 136.480 -32.2% -5.0% -36.7/ -33.2% ST. LOUIS BUHL 289.950 132.635 -51.8% -45.1% -46.2% -48.4% ST. LOUTS CHISHOLM 215.392 136.664 -22.0% 2.2% -32.2% -37.6% ST. LOUTS COOK 186.312 150.306 -12.1% -5.7% -9.3% -22.2% ST. LOUTS DULUTH 178.275 143.960 -22.7% -29.0% -20.5% -20.6% ST. LOUTS ELY 211.337 139.162 -22.8% -5.3% -25.r/ -35.0% ST. LOUIS EVELETH 214.202 134.154 -29.7% -5.4% -34.9'6 -35.4% ST. LOUTS FLOODWOOD 248.549 146.655 -30.2% -5.0% -27.5% -41.1% ST. LOUTS GILBERT 200.244 132.850 -23.8% -5.0% -29.4% -36.0% ST. LOUTS HERMANTOWN 168.849 156.976 -4.8% -11.2% -4.8% -9.5% ST. LOUTS HIBBING 191.329 140.025 -22.2% -5.9% -25.3% -28.3% ST. LOUTS HOYT LAKES 147.655 137.207 -2.0% -5.0% -8.9% -1.2% ST. LOUTS MT IRON 154.489 136.421 -10.8% -5.1% -14.1% -13.7% ST. LOUTS PROCTOR 224.504 170.552 -27.5% -34.0% -17.6% -25.5% ST. LOUTS TOWER 222.522 144.920 -26.3% -5.0% -25.2% -28.4% ST. LOUTS VIRGINIA 218.736 138.827 -32.7% -16.2% -34.6% -37.9% SWIFT APPLETON 181.988 128.437 -29.7% -32.4% -26.5% -30.9% SWIFT BENSON 139.502 103.451 -26.4% -26.8% -26.0% -27.0% SWIFT KERKHOVEN 133.867 125.986 -6.0% -6.91A -5.4% 9.1% TODD BERTHA 172.839 151.994 -9.9*/ -13.6% -6.4% 3.0% TODD BROWERVILLE 140.101 141.212 0.0% 0.8% -2.2% 10.0% TODD CLARISSA 175.406 136.859 -19.7% -24.9% -12.5% -9.3% TODD EAGLE BEND 193.151 139.627 -28.2% -34.5% -18.0% -19.2% TODD LONG PRAIRIE 141.022 127.504 -12.0% -11.7% -13.4% -8.4% TODD OSAKIS* 148.480 139.524 -13.8% -11.7% -10.0% N/A TODD STAPLES* 177.717 135.872 -23.1% -27.0% -18.1% -24.7% TRAVERSE BROWNS VALLEY 195.601 132.458 -31.7% -36.1% -23.5% -30.2% TRAVERSE WHEATON 179.866 141.793 -21.4% -26.4% -14.4% -5.4% WABASHA ELGIN 153.409 151.192 -2.4% -2.1% -1.6% -4.9% WABASHA LAKE CITY* 128.256 121.993 -7.9% -6.7% -9.9% -7.3% WABASHA MAZEPPA 171.198 157.926 -6.5% -8.7% -0.8% -4.8% WABASHA PLAINVIEW 125.65u 117.912 -9.7% -6.9% -14.3% -7.4% WABASHA WABASHA 142.459 141.921 -1.5% -2.8% -1.1% -0.1% 1T OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 PROPOSAL VS. 88 LAW CURRENT PROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./IND. APARTMENT COUNTY --------------------------------------------------------------------------------------------------------------------- NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX WADENA MENAHGA 168.291 150.035 -8.8% -11.7% -3.4% 3.3% WADENA SEBEKA 188.125 139.530 -23.7% -27.6% r -17.9% -12.4% WADENA STAPLES* 189.863 146.701 -24.6% -33.9% -18.1% -22.8% WADENA VERNDALE 143.539 124.950 -10.8% -13.1% -8.5% -7.8% WADENA WADENA* 141.352 137.238 -5.3% -3.7% -7.5% -4.9% WASECA JANESVILLE 139.710 126.381 -9.9% -10.8% -7.9% -10.1% WASECA NEW RICHLAND 134.218 118.963 -11.9% -12.4% -11.2% -14.5% WASECA WASECA 120.993 114.064 -8.3% -7.8% -10.7% -6.8% WASHINGTON AFTON 1D6.834 111.418 -1.9% -5.2% -1.0% N/A WASHINGTON BAYPORT 107.037 111.013 0.1% -1.74 -0.1% 0.1% WASHINGTON BIRCHWOOD 106.199 112.051 -5.3% -7.0% N/A N/A WASHINGTON COTTAGE GROVE 116.442 119.349 -0.6% -1.1% -2.5% -0.8% WASHINGTON DELLWOOD 104.009 110.441 -0.6% -1.9% -2.-rl N/A WASHINGTON FOREST LAKE 117.894 120.172 -1.1% -4.0% -1.3% -0.6% WASHINGTON HASTINGS* 117.886 120.770 -2.1% 2.6% -3.5% N/A WASHINGTON HUGO 113.336 116.306 -1.9% -5.0% -0.6% -0.9% WASHINGTON LAKE ELMO 111.872 115.244 -3.6% -7.0% -1.3% -0.9% WASHINGTON LAKE ST CROIX BEACH CITY 98.279 100.180 -1.1% -2.7C -2.1% -1.7C WASHINGTON LAKELAND 98.274 100.845 -3.6% -6.1% -1.0% N/A WASHINGTON LANDFALL 119.353 120.514 -3.1% N/A -5.3% -2.6% WASHINGTON MAHTOMEDI 111.056 115.221 -2.3% -5.1% 0.2% 1.9% WASHINGTON MARINE-ON-STCROIX 104.788 109.157 -1.5% -4.7% -0.6% 0.5% WASHINGTON NEWPORT 112.849 117.152 1.1% -1.1% -2.3% C.4% WASHINGTON OAK PARK HEIGHTS 105.905 108.698 5.6% -4.6% -3.6% -0.4% WASHINGTON OAKDALE 122.323 124.807 -2.5% -5.8% -3.7G -1.0% WASHINGTON ST PAUL PARK 109.725 108.443 -2.1% -2.3% -3.5% -4.7/ WASHINGTON STILLWATER 115.920 119.316 -1.4% -3.8% -2.1% 0.1% WASHINGTON WHITE BEAR LK* 108.572 112.548 -4.4% -7.7% -1.0% N/A WASHINGTON WILLERNIE 116.568 120.069 1.7% 2.4% 0.3% -0.6% WASHINGTON WOODBURY 108.732 114.084 -2.1% -6.9% -3.2% 1.7% WATONWAN BUTTERFIELD 149.339 142.760 -4.3% -4.5% -4.5% 12.7% WATONWAN MADELIA 128.952 128.721 -0.8% -0.7% -2.8% 5.6% WATONWAN ST JAMES 135.856 122.891 -10.7% -11.6% -11.2% -2.4% WILKIN BRECKENRIDGE 152.469 109.996 -31.5% -31.6% -35.3% -29.0% WINONA GOODVIEW 131.168 127.083 -4.8% -4.9% -5.0% -6.5% WINONA LEWISTON 117.756 116.744 -1.9% -2.0% -3.0% 0.5% WINONA ROLLINGSTONE 135.205 132.297 -1.8% -3.2% -1.0% 13.1% WINONA ST CHARLES 133.638 126.623 -5.7% -6.6% -4.9% -6.5% 15 OMNIBUS TAX BILL VS. CURRENT LAW CITIES WITH POPULATION GREATER THAN 500 TAXES PAYABLE 1988 PROPOSAL VS. 88 LAW CURRENTPROPOSED ------------------------------------------------ AUDITOR'S AUDITOR'S PCT. CHG. PCT. CHG. PCT. CHG. PCT. CHG. TOTAL TOTAL IN TOTAL HOMESTEAD COMM./INO. APARTMENT COUNTY ..................................................................................................................--- NAME MILL RATE MILL RATE NET TAX NET TAX NET TAX NET TAX WINONA STOCKTON 110.129 110.733 -0.3% 0.5% -2.6% -3.0% WINONA WINONA 135.933 125.260 -10.9% -12.2% -11.2% -10.5% WRIGHT ALBERTVILLE 122.855 126.269 -1.1% -0.2% -2.2% -0.8% WRIGHT ANNANDALE 119.490 115.398 -4.8% -5.9% -5.0% -2.6% WRIGHT BUFFALO 116.016 109.567 -8.6% -9.8% -10.1% -6.1% WRIGHT COKATO 1D4.472 102.695 -3.3% -3.1% -5.7% 2.1% WRIGHT DAYTON* 109.330 109.951 -3.1% -3.2% N/A N/A WRIGHT DELANO 108.D64 102.465 -8.0% -8.2% -10.0% -3.6% WRIGHT HANOVER* 105.628 106.283 -3.6% -4.1% -3.9% -3.0% WRIGHT HOWARD LAKE 113.515 113.225 -2.3% -0.7% -4.9% -0.9% WRIGHT MAPLE LAKE 1D9.D46 108.239 0.9% -1.2% -4.4% 7.2% WRIGHT MONTICELLO 98.688 97.304 2.6% -7.4% -10.9'b -3.5% WRIGHT MONTROSE 139.528 131.415 -6.4% -7.2% -4.7% -5.5% ARIGHT ROCKFORD* 140.131 123.798 -14.2% -19.3% -10.1% -12.74 WRIGHT ST MICHAEL 111.754 112.654 -1.3% -2.0% -2.6% 5.4% WRIGHT WAVERLY 127.930 128.905 -1.5% -3.8% -1.2% 11.5% YELLOW MEDICINE CANBY 162.286 122.628 -24.5% -28.2% -21.5% -18.3% YELLOW MEDICINE CLARKFIELD 199.324 141.887 -28.8% -33.3% -24.7% -17.5% YELLOW MEDICINE GRANITE FALLS* 120.807 109.395 -11.8% -11.3% -13.2% -9.91. * Represents county part of joint cities. May 2, 1988 EXPLANATION FOR LOCAL GOVERNMENT AID PRINT-OUT The print-out that follows was prepared by the Revenue Department. The LGA increases indicated on the print-out are only ESTIMATES, not the final amounts that will be certified to cities in August. These estimates will be updated in June and July when more up-to-date information on tax capacities and number of households becomes available. A description/definition of each column follows: "'TOTAL DISPARITY REDUCTION AID IN CITY^': This column indicates the TOTAL estimated Disparity Reduction Aid to be provided within the city in 1989. The city will receive only a portion of this aid. This total aid is provided to counties, school districts, cities and special districts in proportion to their levy. In other words, if the city levy represents 25 percent of the total levy, then it will receive 25 percent of the disparity reduction aid shown in this column. "LGA INCREASE UNDER ALTERNATIVE FORMULA": This column indicates the LGA increase under the Alternative LGA formula before subtraction of the LGA increase provided by the Basic LGA formula. The Alternative LGA formula requires that both the Basic LGA increase and the Disparity Reduction Aid increase be subtracted from the Alternative LGA increase. "LGA INCREASE BEFORE ALTERNATIVE FORMULA": This column indicates the LGA increase that is provided under the Basic LGA formula alone. "AMOUNT THAT ALTERNATIVE INCR EXCEEDS ORIG INCR": This column indicates the amount which the Alternative LGA formula adds to the final combined LGA increase. This column includes the subtraction of the basic LGA increase and disparity reduction aid from the Alternative LGA formula amount. There are 77 cities for which the Alternative LGA formula provides additional aid. (Second column nimus third column) "FINAL INCREASE IN LGA OVER 1988 AMOUNT": This column indicates the total LGA increase (Basic plus Alternative LGA increase) that will be provided in 1989. 01988 LOCAL GOVERNMENT AID": This column indicates the final LGA amounts payable in 1988. "FINAL 1989 LGA": This column indicates the estimated total LGA payments payable to each city in 1989. 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