HomeMy WebLinkAboutOrd No 1292 North Hwy URD TerminationC I T Y OF
REXBURG
America's Family Community
ORDINANCE NO. 1292
Termination of the North Highway Urban Renewal District
BY THE COUNCIL:
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
REXBURG, IDAHO, IMMEDIATELY TERMINATING THE
REVENUE ALLOCATION AREA FOR THE NORTH HIGHWAY
PROJECT AREA, AS AMENDED; REQUIRING DISTRIBUTION
OF ANY NON -OBLIGATED SURPLUS DETERMINED TO EXIST
AS OF SEPTEMBER 30, 2022, PURSUANT TO SECTION 50-2909,
IDAHO CODE; AUTHORIZING THE CITY CLERK OR URBAN
RENEWAL AGENCY OF REXBURG, IDAHO, ALSO KNOWN AS
THE REXBURG REDEVELOPMENT AGENCY, TO FILE THE
ORDINANCE, TOGETHER WITH THE BOUNDARY MAP, WITH
THE OFFICE OF THE COUNTY RECORDER, THE COUNTY
ASSESSOR, AND THE IDAHO STATE TAX COMMISSION AS
PROVIDED IN SECTION 63-215, IDAHO CODE; PROVIDING
THAT A COPY OF THIS ORDINANCE SHALL BE GIVEN TO
EACH OF THE TAXING ENTITIES AFFECTED BY SAID
REVENUE ALLOCATION AREA; APPROVING THE SUMMARY
OF THE ORDINANCE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Council and Mayor of the city of Rexburg respectively on
or about November 6, 1991, adopted and approved a resolution creating the urban
renewal agency for the City of Rexburg, also known as the Rexburg Redevelopment
Agency (the "Agency"), authorizing the Agency to transact business and exercise the
powers granted by the Idaho Urban Renewal Law of 1965, chapter 20, title 50, Idaho
Code, as amended (hereinafter the "Law"), and the Local Economic Development Act,
chapter 29, title 50, Idaho Code, as amended (hereinafter the "Act') upon making the
findings of necessity required for creating the Agency;
WHEREAS, the City Council ("City Council") of the city of Rexburg, Idaho
("City"), after notice duly published, conducted a public hearing on the Urban Renewal
Plan, North Highway Urban Renewal Project (the "North Highway Plan");
WHEREAS, following said public hearing the City Council adopted its Ordinance
No. 728 on December 27, 1991, approving the North Highway Plan, making certain
findings and establishing the North Highway revenue allocation area (the "Project
Area");
WHEREAS, the City Council, after notice duly published, conducted a public
hearing on the Amended and Restated Urban Renewal Plan, North Highway Urban
Renewal Project (the "Amended and Restated North Highway Plan");
WHEREAS, following said public hearing, the City Council adopted its
Ordinance No. 815 on December 30, 1998, approving the Amended and Restated North
Highway Plan and making certain findings;
WHEREAS, the City Council, after notice duly published, conducted a public
hearing on the Second Amended and Restated Urban Renewal Plan, North Highway
Urban Renewal Project, Including South Addition (the "Second Amended and Restated
North Highway Plan");
Instrument # 453350
REXBURG, MADISON, IDAHO
11-9-2022 03:46:34 PM No. of Pages: 21
Recorded for: CITY OF REXBURG
KIM H. MUIR Fee: 0.00
Ex-Officio Recorder Deputy
ORDINANCE NO. 1292 - Page - 1
WHEREAS, following said public hearing, the City Council adopted its
Ordinance 950 on December 21, 2005, approving the Second Amended and Restated
North Highway Plan, which amends and restates in its entirety the North Highway Plan
and the Amended and Restated North Highway Plan and making certain findings;
WHEREAS, the City Council, after notice duly published, conducted a public
hearing on the First Amendment to the Second Amended and Restated North Highway
Plan (the "First Amendment to the Second Amended and Restated North Highway
Plan"), which amendment deannexed parcels from the existing revenue allocation area;
WHEREAS, following said public hearing the City Council adopted its Ordinance
No. 1230 on June 17, 2020, approving the First Amendment to the Second Amended and
Restated North Highway Plan and making certain findings;
WHEREAS, the North Highway Plan, as amended, collectively will be referred to
as the "North Highway Plan" and the corresponding North Highway revenue allocation
area, as amended, will be referred to as the "Project Area";
WHEREAS, the North Highway Plan contained a revenue allocation financing
provision pursuant to the Local Economic Development Act, Title 50, Chapter 29, Idaho
Code, as amended (the "Act");
WHEREAS, the termination date for the Project Area, as set forth in North
Highway Plan, is December 31, 2021, except for revenues to be received in 2022, as
authorized pursuant to Idaho Code § 50-2905(7);
WHEREAS, a substantial portion of the improvements and/or projects are in
progress or have been completed in the Project Area;
WHEREAS, there are remaining projects to be completed under the North
Highway Plan, which will not be fully completed and paid for by the end of the Agency's
current fiscal year ending September 30, 2022;
WHEREAS, it is expected most of the expenses from any remaining projects
and/or improvements to be completed under the North Highway Plan are to be incurred
and satisfied by the Agency's current fiscal year ending September 30, 2022, with the
exception of project carryover costs related to the on -going street improvement project.
The carryover amount is included in the budget expense line item for "Construction." An
estimate of the remaining obligations, project costs and other administrative fees and
costs are set forth in the Termination Plan attached hereto as Exhibit A to Attachment 1.
The Termination Budget is attached hereto as Exhibit B to Attachment 1, as updated to
reflect current circumstances;
WHEREAS, the Agency will request the Madison County Treasurer to not
distribute to the Agency any North Highway Plan revenue allocation funds from
delinquency tax payments in fiscal year 2023, or subsequent years, generated from the
2021 assessed values, or earlier. To the extent any North Highway Plan revenue
allocation funds are received by the Agency in fiscal year 2023, or later, the Agency will
return those funds to the County Treasurer for distribution to the taxing districts;
WHEREAS, the Agency will have sufficient funds on deposit for payment of all
final bonds, obligations, project costs and administrative fees;
WHEREAS, the Agency has reviewed the remaining obligations, improvements
and/or projects and based on projected revenues and expenses of the North Highway
Plan, has determined there are sufficient funds for payment of the final bond payment, all
final project costs and Agency expenses, and has further determined the revenue
allocation area can be terminated on or before December 31, 2022;
WHEREAS, the Agency estimates no surplus will be available for remittance to
the County Treasurer for distribution to the taxing districts on or before September 30,
2022;
ORDINANCE NO. 1292 - Page - 2
WHEREAS, following the end of the Agency's 2022 fiscal year, the Agency will
conduct a final accounting of the Project Area, which may result in a minimal surplus
disposition to the County Treasurer for distribution to the taxing districts on or before
September 30, 2023;
WHEREAS, the Agency on June 15, 2022, adopted Resolution No. 2022-4
recommending the City Council adopt an ordinance terminating the revenue allocation
area on or before December 31, 2022. A copy of Agency Resolution No. 2022-4 is
attached hereto as Attachment 1;
WHEREAS, a copy of the boundary map of the revenue allocation area is
attached hereto as Attachment 2.
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL
OF THE CITY OF REXBURG, IDAHO:
Section 1: That the above statements are true and correct.
Section 2: That the revenue allocation area contained in the North Highway
Plan, as more particularly shown in Attachment 2, is hereby terminated, consistent with
the termination provisions set forth in the Act.
Section 3: That the tax year 2022 revenues from the increment value as levied
upon within the revenue allocation area are not needed for the payment of any Agency
indebtedness or Agency projects to be completed before September 30, 2022.
Section 4: That Agency has determined there are not any non -obligated
surplus funds to be remitted to the County Treasurer prior to the end of the Agency's
2022 fiscal year on or before September 30, 2022. That any non -obligated surplus funds
deemed by the Agency to exist will be remitted to the County Treasurer following the
final accounting of the Agency's 2022 fiscal year on or before April 1, 2023, but in any
event no later than September 30, 2023, to be distributed to the taxing districts in the
same manner and proportion as the most recent distribution to the taxing districts of the
taxes on the taxable property located within the revenue allocation area. See I.C. 50-
2909(4). Further, any other remaining funds in subsequent fiscal years received by the
Agency from delinquent taxes after September 30, 2022, shall be disbursed in the same
manner each fiscal year.
Section 5: That a copy of this Ordinance shall be sent to and/or filed with the
Madison County Assessor's Office, the County Auditor/Recorder, and the Idaho State
Tax Commission, together with a boundary map, to provide notice of termination of the
revenue allocation area in the North Highway Plan by either the City Clerk or Agency
representatives.
Section 6: At least one-half, plus one of the City Council members finding
good cause, the City Council hereby dispenses with the rule that this Ordinance be read
on three different days; two readings of which shall be in full, and have hereby adopted
this Ordinance, having considered it at one reading.
Section 7: That this Ordinance shall be in full force and effect immediately
upon its adoption, approval, and publication.
Section 8: The Summary of this Ordinance, a copy of which is attached
hereto as Attachment 3, is hereby approved.
Section 9: All ordinances, resolutions, orders, or parts thereof in conflict
herewith are hereby repealed, rescinded, and annulled.
Section 10: SAVINGS CLAUSE: This Ordinance does not affect an action or
proceeding commenced or right accrued before this Ordinance takes effect.
ORDINANCE NO. 1292 - Page - 3
PASSED by the City Council of the city of Rexburg, Idaho, on this 2nd day of
November 2022.
APPROVED by the Mayor of the city of Rexburg, Idaho, on this 2°d day of
November 2022.
ATTEST:
borah Lovejoy, Ci
STATE OF IDAHO
County of Madison
'�.
C rk
CORPp�T
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ss:
.,, ...........
I, DEBORAH LOVEJOY, City Clerk of the city of Rexburg, Idaho, do hereby
certify: That the above and foregoing is a full, true and correct copy of the Ordinance
Entitled:
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF REXBURG,
IDAHO, IMMEDIATELY TERMINATING THE REVENUE ALLOCATION
AREA FOR THE NORTH HIGHWAY PROJECT AREA, AS AMENDED;
REQUIRING DISTRIBUTION OF ANY NON -OBLIGATED SURPLUS
DETERMINED TO EXIST AS OF SEPTEMBER 30, 2022, PURSUANT TO
SECTION 50-2909, IDAHO CODE; AUTHORIZING THE CITY CLERK OR
URBAN RENEWAL AGENCY OF REXBURG, IDAHO, ALSO KNOWN AS THE
REXBURG REDEVELOPMENT AGENCY, TO FILE THE ORDINANCE,
TOGETHER WITH THE BOUNDARY MAP, WITH THE OFFICE OF THE
COUNTY RECORDER, THE COUNTY ASSESSOR, AND THE IDAHO STATE
TAX COMMISSION AS PROVIDED IN SECTION 63-215, IDAHO CODE;
PROVIDING THAT A COPY OF THIS ORDINANCE SHALL BE GIVEN TO
EACH OF THE TAXING ENTITIES AFFECTED BY SAID REVENUE
ALLOCATION AREA; APPROVING THE SUMMARY OF THE ORDINANCE;
AND PROVIDING AN EFFECTIVE DATE.
1
Deborah Lovejoy, City C4rk
ORDINANCE NO. 1292 - Page - 4
CITY OF REXBURG ORDINANCE NO. 1292 ATTACHMENT 1
AGENCY TERMINATION RESOLUTION NO. 2022-4
ORDINANCE NO. 1292 - Page - 5
RESOLUTION NO.2022-4
BY THE BOARD OF COMMISSIONERS OF THE URBAN RENEWAL AGENCY OF
REXBURG, IDAHO, AKA THE REXBURG REDEVELOPMENT AGENCY:
A RESOLUTION OF THE BOARD OF COMMISSIONERS OF THE
URBAN RENEWAL AGENCY OF REXBURG, IDAHO, ALSO
KNOWN AS THE REXBURG REDEVELOPMENT AGENCY,
MAKING CERTAIN FINDINGS THAT REVENUES ARE
SUFFICIENT TO COVER ALL ESTIMATED AGENCY EXPENSES
FOR FUTURE YEARS FOR THE URBAN RENEWAL AREA AND
REVENUE ALLOCATION AREA KNOWN AS THE NORTH
HIGHWAY PROJECT AREA; ESTIMATING THE REMAINING
PROJECT OBLIGATIONS AND COSTS; RECOMMENDING TO THE
CITY COUNCIL THAT THE REVENUE ALLOCATION PROVISION
FOR THE NORTH HIGHWAY PROJECT AREA BE TERMINATED;
RECOMMENDING FURTHER THAT THE CITY COUNCIL PASS AN
ORDINANCE TERMINATING THE REVENUE ALLOCATION
PROVISION FOR THE NORTH HIGHWAY URBAN RENEWAL
PLAN, AS AMENDED, AND RETURNING THE REVENUE
ALLOCATION AREA TO THE REGULAR TAX ROLL EFFECTIVE
TAX YEAR 2022; PROVIDING FOR THE PAYMENT OF
DELINQUENT PROPERTY TAXES FOLLOWING TERMINATION;
PROVIDING FOR PAYMENT OF CERTAIN EXPENSES FOR
FUTURE FISCAL YEARS; AND PROVIDING AN EFFECTIVE DATE.
THIS RESOLUTION, made on the date hereinafter set forth by the Urban Renewal
Agency of Rexburg, Idaho, also known as the Rexburg Redevelopment Agency, an independent
public body, corporate and politic, is an urban renewal agency created by and existing under the
authority of the Idaho Urban Renewal Law of 1965, Chapter 20, Title 50, Idaho Code, as
amended (the "Law"), a duly created and functioning urban renewal agency for Rexburg, Idaho,
hereinafter referred to as the "Agency."
WHEREAS, the City Council ("City Council") of the city of Rexburg, Idaho ("City"),
after notice duly published, conducted a public hearing on the Urban Renewal Plan, North
Highway Urban Renewal Project (the "North Highway Plan");
WHEREAS, following said public hearing the City Council adopted its Ordinance No.
728 on December 27, 1991, approving the North Highway Plan, making certain findings and
establishing the North Highway revenue allocation area (the "Project Area");
RESOLUTION NO. 2022-4 - 1
(Intent to Tenninate the North Highway RAA)
WHEREAS, the City Council, after notice duly published, conducted a public hearing on
the Amended and Restated Urban Renewal Plan, North Highway Urban Renewal Project (the
"Amended and Restated North Highway Plan");
WHEREAS, following said public hearing, the City Council adopted its Ordinance No.
815 on December 30, 1998, approving the Amended and Restated North Highway Plan and
making certain findings;
WHEREAS, the City Council, after notice duly published, conducted a public hearing on
the Second Amended and Restated Urban Renewal Plan, North Highway Urban Renewal
Project, Including South Addition (the "Second Amended and Restated North Highway Plan");
WHEREAS, following said public hearing, the City Council adopted its Ordinance 950
on December 21, 2005, approving the Second Amended and Restated North Highway Plan,
which amends and restates in its entirety the North Highway Plan and the Amended and Restated
North Highway Plan and making certain findings;
WHEREAS, the City Council, after notice duly published, conducted a public hearing on
the First Amendment to the Second Amended and Restated North Highway Plan (the "First
Amendment to the Second Amended and Restated North Highway Plan"), which amendment
deannexed parcels from the existing revenue allocation area;
WHEREAS, following said public hearing the City Council adopted its Ordinance No.
1230 on June 17, 2020, approving the First Amendment to the Second Amended and Restated
North Highway Plan and making certain findings;
WHEREAS, the North Highway Plan, as amended, collectively will be referred to as the
"North Highway Plan" and the corresponding North Highway revenue allocation area, as
amended, will be referred to as the "Project Area";
WHEREAS, the North Highway Plan contained a revenue allocation financing provision
pursuant to the Local Economic Development Act, Title 50, Chapter 29, Idaho Code, as amended
(the "Act');
WHEREAS, the termination date for the Project Area, as set forth in North Highway
Plan, is December 31, 2021, except for revenues to be received in 20221, as authorized pursuant
to Idaho Code § 50-2905(7);
WHEREAS, all identified improvements and/or projects are in progress or have been
completed in the Project Area, and the Agency intends to terminate the Project Area;
WHEREAS, the Agency expects all obligations and all of the expenses from any
remaining projects and/or improvements to be completed under the North Highway Plan, and as
1 Agency received its allocation of the first half of the 2021 tax payments, in or around February 2022, and is
anticipating receipt of the second half of the 2021 tax payments in July or August 2022, following the June 20,
2022, payment deadline.
RESOLUTION NO. 2022-4 - 2
(Intent to Terminate the North Highway RAA)
identified in the North Highway Termination Budget (FY2022) attached hereto as Exhibit B, to
be incurred and satisfied by the Agency's current fiscal year ending September 30, 2022, with
the exception of (1) possible cost overruns from current projects; (2) unexpected construction
delays; and (3) final year administrative fees and costs. An estimate of the remaining
obligations, project costs and other administrative fees and costs are set forth in the Termination
Plan attached hereto as Exhibit A;
WHEREAS, the Agency will request the Madison County Treasurer to not distribute to
the Agency any North Highway Plan revenue allocation funds from delinquency tax payments in
fiscal year 2023, or subsequent years, generated from the 2021 assessed values, or earlier. To the
extent any North Highway Plan revenue allocation funds are received by the Agency in fiscal
year 2023, or later, the Agency will return those funds to the County Treasurer for distribution to
the taxing districts;
WHEREAS, the Agency will have sufficient funds on deposit for payment of all final
bonds, obligations, project costs and administrative fees;
WHEREAS, the Agency has reviewed the remaining obligations, improvements and/or
projects and based on projected revenues and expenses of the North Highway Plan, has
determined there are sufficient funds for payment of the final bond payment, all final project
costs and Agency expenses, and has further determined the revenue allocation area can be
terminated on or before December 31, 2022;
WHEREAS, pursuant to Exhibit A, the Agency estimates a surplus will be available for
remittance to the County Treasurer for distribution to the taxing districts on or before September
30, 2022.
NOW, THEREFORE, BE IT RESOLVED BY THE MEMBERS OF THE BOARD OF
COMMISSIONERS OF THE REXBURG REDEVELOPMENT AGENCY, REXBURG,
IDAHO, AS FOLLOWS:
Section 1: That the above statements are true and correct.
Section 2: That the Termination Plan attached hereto as Exhibit A is hereby approved
and adopted by the Agency Board.
Section 3: That the revenue allocation area contained in the North Highway Plan
shall be terminated on or before December 31, 2022, consistent with the termination provisions
set forth in the Act, allowing certain taxing entities to use the 2022 estimated assessed values
above the adjusted base assessment roll for the Project Area for their budgetary purposes, and
further, pursuant to Idaho law, as amended, those certain taxing entities may, for their budgetary
purposes, take into account a portion of the increment value that exceeds the incremental value
as of December 31, 2006, for the Project Area, which portion of the increment value shall be
added to the 2022 new construction roll, pursuant to Idaho Code § 63-301 A(3)(g), as amended.
RESOLUTION NO. 2022-4 - 3
(Intent to Terminate the North Highway RAA)
Section 4: That the Agency does not intend to take revenue allocation funds in fiscal
year 2023, generated from the 2022 assessed values, and the allocation of revenues under section
50-2908, Idaho Code, shall cease effective January 1, 2023.
Section 5: That all financial obligations have been provided for, and any outstanding
bonds and/or other obligations will be paid in full on or before September 30, 2022, with the
exception of any reimbursement agreements or notes that have expired, terminated or cancelled
on their own terms, project cost overruns from current projects, project costs for unexpected
construction delays, and an allocation for any final administrative fees and costs. The Agency
will have sufficient funds on deposit for payment of the final bond payment, all final project
costs and administrative fees.
Section 6: That any delinquent property taxes due to the Agency that were levied for
calendar year 2021, or earlier, shall not be paid to the Agency, but shall be distributed by the
County Treasurer to the taxing districts in the same manner and proportion as the most recent
distribution to the taxing districts of the taxes on the taxable property located within the revenue
allocation area.
Section 7: That any non -obligated surplus deemed by the Agency to exist will be
remitted to the County Treasurer for distribution to the taxing districts prior to the end of the
Agency's 2022 fiscal year on or before September 30, 2022, in the same manner and proportion
as the most recent distribution to the taxing districts of the taxes on the taxable property located
within the revenue allocation area. See I.C. 50-2909(4).
Section 8: That the Agency does hereby request that the City Council, pursuant to
50-2903(5), Idaho Code, adopt an Ordinance providing for the termination of the revenue
allocation area in the North Highway Plan, to be effective on or before December 31, 2022, and
declaring that the tax year 2022 revenues' from the increment value as levied upon within the
revenue allocation area are not needed for the payment of any Agency indebtedness or Agency
projects to be completed before September 30, 2022, and should flow to the respective taxing
districts pursuant to Idaho law.
Section 9: That a copy of this Resolution be sent to the Madison County Assessor's
Office, the Madison County Auditor/Recorder and the Idaho State Tax Commission to provide
notice of termination of the revenue allocation area in the North Highway Plan.
Section 10: That this Resolution shall be in full force and effect immediately upon its
adoption and approval.
Z The Agency will receive its allocation of tax year 2021 revenues in fiscal year 2022.
RESOLUTION NO. 2022-4 - 4
(Intent to Terminate the North Highway RAA)
PASSED AND ADOPTED by the Rexburg Redevelopment Agency of Rexburg, Idaho,
on June 15, 2022. Signed by the Chair of the Board of Commissioners and attested by the
Secretary to the Board of Commissioners, on June 15, 2022.
APPROVED;
By:1/1",-��
hair
ATTEST:
By:
Secretary
RESOLUTION NO. 2022-4 - 5
(Intent to Terminate the North Highway RAA)
EXHIBIT A
THE URBAN RENEWAL AGENCY OF REXBURG, IDAHO
TERMINATION PLAN FOR THE REVENUE ALLOCATION AREA SET FORTH IN THE
NORTH HIGHWAY URBAN RENEWAL PLAN, AS AMENDED
THE "NORTH HIGHWAY PLAN"
The Urban Renewal Agency of Rexburg, Idaho aka the Rexburg Redevelopment Agency
(the "Agency") intends to terminate the revenue allocation area adopted at the time of the
original adoption of the Urban Renewal Plan, North Highway Urban Renewal Project, by the
Rexburg City Council on December 27, 1991, by Ordinance No. 728 (the "North Highway
Plan"), as subsequently amended by the i) North Highway Amended and Restated Urban
Renewal Plan, adopted by Ordinance No. 815 on December 30, 1998; ii) Second Amended and
Restated North Highway Urban Renewal Plan, North Highway Urban Renewal Project,
Including South Addition, adopted by Ordinance No. 950 on December 21, 2005; and iii) First
Amendment to the Second Amended and Restated North Highway Urban Renewal Plan, North
Highway Urban Renewal Project, Including South Addition, deannexing parcels from the
existing revenue allocation area, and adopted by Ordinance No. 1230 on June 17, 2020.
Collectively, the North Highway Plan, as amended is referred to as the "North Highway Plan,"
and the North Highway revenue allocation area, as amended, is referred to as the "Project Area."
The termination date for this Project Area is December 31, 2021; except for revenues to
be received in 2022, as authorized pursuant to Idaho Code § 50-2905(7). The Agency has
reviewed the projected revenues and expenses of the Project Area and has determined the Project
Area can be terminated by December 31, 2022, effective retroactive to January 1, 2022, as it
relates to assessed values within the Project Area. As a result, the Agency will not receive
revenue allocation funds in calendar year 2023, generated from the 2022 assessed values, and the
allocation of revenues under § 50-2908, Idaho Code, shall cease effective January 1, 20233.
Based on updated budget information, this Termination Plan is prepared in order to
describe the Agency's plan to pay its financial obligations on or before September 30, 2022, and
the reservation of revenue allocation proceeds to pay certain obligations and/or administrative
costs after September 30, 2022.
Intent Reeardine Delinauencies:
The Agency will request the Madison County Treasurer to not distribute to the Agency
any North Highway Plan revenue allocation funds from delinquency tax payments after
September 30, 2022, or subsequent years, generated from the 2021 assessed values, or earlier.
To the extent any Project Area revenue allocation funds are received by the Agency after
September 30, 2022, or later, the Agency will return those funds to the Madison County
Treasurer for distribution to the taxing districts in the same manner and proportion as the most
3 Agency intends to receive the second half of the 2021 tax payments in July or August 2022, following the June 20,
2022, payment deadline.
RESOLUTION NO. 2022-4 - 6
(Intent to Terminate the North Highway RAA)
recent distribution to the taxing districts of the taxes on the taxable property located within the
revenue allocation area.
Fiscal Year 2022 Termination Budget Summary:
2016 Bonds — Final Payment
The Bank of Commerce holds the Rexburg Redevelopment Agency Revenue Allocation
Refunding Bond, Series 2016, which has a maturity date of September 1, 2022. The final
principal and interest payment, including certain costs is estimated to be $461,000 and will be
paid on or before September 1, 2022. There is no reserve fund balance.
Property_ Disposition
In May 2022, the Agency disposed of a parcel of real property owned by the Agency and
consisting of approximately .8 acres located at 386 East 7th North, Rexburg, Idaho (the "Site").
The Agency, pursuant to a competitive process, awarded development rights to Spartan
Investments, LLC, an Idaho limited liability company, for the redevelopment of the Site in
conformance with the North Highway Plan. The developer established a new single purpose
entity to undertake the development, 7N Apartments, LLC, an Idaho limited liability company.
The developer and Agency worked through late 2021 through 2022, to refine the proposed scope
of development and other development details and the parties entered into a Disposition and
Development Agreement ("DDA"). The DDA included a schedule of performance and
established the purchase price to be paid by the developer in an amount of $179,286, subject to
certain conditions. The Agency complied with the disposition requirements set forth in Idaho
Code section 50-2011 and post -closing is monitoring the construction of the development to
ensure development is occurring as contemplated in the DDA. Pursuant to the DDA, the Agency
retains the right to repurchase, reenter and take possession of the Property, subject to certain
conditions.
Public Infrastructure Improvements — Street Improvements, Installation of Fiber
The Agency has budgeted $779,900 for improvements to certain rights -of -way within the
Project Area, including the installation of certain fiber improvements. The improvement project
is anticipated to commence summer 2022, and estimated to be completed on or before September
30, 2022. Agency anticipates all construction costs incurred related to the improvement project
will be paid on or before September 30, 2022. To the extent, the improvement project is delayed
and cannot be completed on or before September 30, 2022, which could occur due to supply
chain issues and/or labor shortages, the contracted amount, plus a reasonable contingency will be
reserved and carried over to the Agency's final FY2023 budget for the Project Area.
Administrative/Operations Fees and Costs
For the FY2022 updated forecasted budget, the Agency estimated administrative costs in
the amount of $3,000 and attorney costs in the amount of $10,000.
RESOLUTION NO. 2022-4 - 7
(Intent to Terminate the North Highway RAA)
Estimated Non -Obligated Surplus Funds
The Agency is anticipating there will be a surplus to be distributed back to the taxing
districts prior to the end of the Agency's 2022 fiscal year on September 30, 2022, which amount
is tentatively estimated to be $24,500. Any non -obligated and available surplus funds on
September 30, 2022, will be remitted to the Madison County Treasurer to be distributed to the
taxing districts in the same manner and proportion as the most recent distribution to the taxing
districts of the taxes on the taxable property located within the revenue allocation area. A portion
of the available surplus funds on September 30, 2022, may be retained for payment of final year
administrative/operations fees and costs (final year audit, legal, publication costs, etc.). It is
possible there will be a final supplemental distribution of surplus funds on September 30, 2023,
following payment of all final Agency expenses and financial obligations and upon a final
accounting of the North Highway Plan and Project Area.
Final Year Administrative Costs
The Agency anticipates there will be final year administrative costs, including allocable
share of the audit, legal reporting requirements, and legal and administrative costs incurred in
closing out the Project Area. In anticipation of these final closeout costs, an amount not to
exceed $24,500 will be reserved and carried over to FY2023. As set forth above, a final
supplemental distribution of de minimis surplus funds may occur on or before September 30,
2023, following payment of all final Agency expenses and financial obligations and upon a final
accounting of the North Highway Plan and Project Area. The final surplus amount will be
remitted to the Madison County Treasurer and shall be distributed to the taxing districts in the
same manner and proportion as the most recent distribution to the taxing districts of the taxes on
the taxable property located within the revenue allocation area.
4818-7381-7710. v. 1
RESOLUTION NO. 2022-4 - 8
(Intent to Terminate the North Highway RAA)
EXHIBIT B
(FY22 Termination Budget)
AlB I C I D E F1 G I H. L
Rexburg Urban Renewal Agency 4,302022
2 BUDGET REPORT
3 2020 2021 2022 2022to 2022 202
4 Actual Actual Budget Date Actual Forecast Budgi
5
6 NORTH HIGHWAY DISTRICT
7 REVENUE
Taxes
S
804.470
S 685.287
S
4,38971
S 830.000
S
Other Revenue )GPSI)
S 139.480
Interest Income
S
-
S 318
S 468
S 800
Sale of Proper,
S
S
1�
S 178.033
S 178.000
S
Fund Balance Carryover
S
S
S .
S 611.100
S 24.500
S
804.470
S 825.085
S 922.800
6 617.472
S 1-6-1f!WS
24.500
EXPENSE
Bond Principal Payments
S
428. 169
5 438.894
S 449,800
S -
S 449.800
S
Bond InteresrCost Expense
S
32 801
S 22 075
S 11,200
S 5,541
S 11.200
S
Administration
S
1.447
S 3.589
$ 25
S 3.000
S -
Attorney Costs
S
7.815
S -
S 7.956
S 10.000
S 24.500
Land Acqu)sition
S
-
S 650
$ -
S
S -
Construmn
S
S 142.334
S 41.123
S 779.900
S
Disposition of Property
S
S
S 341,512
S 341.500
S
Contingency
S
S
S .
S .
S .
S
4838-8569-7750, v. 1
RESOLUTION NO. 2022-4 - 9
(Intent to "Terminate the North Highway RAA)
The previous notice of "Intent to Terminate... North Highway Urban Renewal..." contained a scrivener's
(clerical) error. The resolution number was listed as 2022-3 and should have been 2022-4. The new
notice contains this correction and is otherwise identical to the prior notice.
-Scott Miller
208-372-2133
UPDATE TO EXHIBIT B TO ATTACHMENT 1
Agency may carryover an amount not to exceed $500,000 of the "Construction"
expense line item of the FY22 Termination Budget to fund the final costs related
to the on -going street improvement project in coordination with the City. It is
anticipated the Agency will receive an invoice by the end of the calendar year.
The Agency may carryover an amount not to exceed $24,500 of the "Attorney
Costs" expense line item of the FY22 Termination Budget to fund final
administration and operating costs related to terminating the Project Area.
ORDINANCE NO. 1292 - Page - 6
ATTACHMENT 2
REVENUE ALLOCATION AREA MAP
ORDINANCE NO. 1292 - Page - 7
ATTACHMENT 3
TERMINATION ORDINANCE SUMMARY
ORDINANCE NO. 1292 - Page - 8
SUMMARY OF ORDINANCE NO. 1292
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF REXBURG,
IDAHO, IMMEDIATELY TERMINATING THE REVENUE
ALLOCATION AREA FOR THE NORTH HIGHWAY PROJECT AREA,
AS AMENDED; REQUIRING DISTRIBUTION OF ANY NON -
OBLIGATED SURPLUS DETERMINED TO EXIST AS OF SEPTEMBER
30, 2022, PURSUANT TO SECTION 50-2909, IDAHO CODE;
AUTHORIZING THE CITY CLERK OR URBAN RENEWAL AGENCY OF
REXBURG, IDAHO, ALSO KNOWN AS THE REXBURG
REDEVELOPMENT AGENCY, TO FILE THE ORDINANCE, TOGETHER
WITH THE BOUNDARY MAP, WITH THE OFFICE OF THE COUNTY
RECORDER, THE COUNTY ASSESSOR, AND THE IDAHO STATE TAX
COMMISSION AS PROVIDED IN SECTION 63-215, IDAHO CODE;
PROVIDING THAT A COPY OF THIS ORDINANCE SHALL BE GIVEN
TO EACH OF THE TAXING ENTITIES AFFECTED BY SAID REVENUE
ALLOCATION AREA; APPROVING THE SUMMARY OF THE
ORDINANCE; AND PROVIDING AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE
CITY OF REXBURG, IDAHO:
Section 1: That the above statements are true and correct.
Section 2: That the revenue allocation area contained in the North Highway Plan, as
more particularly shown in Attachment 2, is hereby terminated, consistent with the termination
provisions set forth in the Act.
Section 3: That the tax year 2022 revenues from the increment value as levied upon
within the revenue allocation area are not needed for the payment of any Agency indebtedness or
Agency projects to be completed before September 30, 2022.
Section 4: That Agency has determined there are not any non -obligated surplus funds
to be remitted to the County Treasurer prior to the end of the Agency's 2022 fiscal year on or
before September 30, 2022. That any non -obligated surplus funds deemed by the Agency to exist
will be remitted to the County Treasurer following the final accounting of the Agency's 2022 fiscal
year on or before April 1, 2023, but in any event no later than September 30, 2023, to be distributed
to the taxing districts in the same manner and proportion as the most recent distribution to the
taxing districts of the taxes on the taxable property located within the revenue allocation area. See
I.C. 50-2909(4). Further, any other remaining funds in subsequent fiscal years received by the
Agency from delinquent taxes after September 30, 2022, shall be disbursed in the same manner
each fiscal year.
Section 5: That a copy of this Ordinance shall be sent to and/or filed with the Madison
County Assessor's Office, the County Auditor/Recorder, and the Idaho State Tax Commission,
together with a boundary map, to provide notice of termination of the revenue allocation area in
the North Highway Plan by either the City Clerk or Agency representatives.
Section 6: At least one-half, plus one of the City Council members finding good cause,
the City Council hereby dispenses with the rule that this Ordinance be read on three different days;
two readings of which shall be in full, and have hereby adopted this Ordinance, having considered
it at one reading.
Section 7: That this Ordinance shall be in full force and effect immediately upon its
adoption, approval, and publication.
Section 8: The Summary of this Ordinance, a copy of which is attached hereto as
Attachment 3, is hereby approved.
Section 9: All ordinances, resolutions, orders, or parts thereof in conflict herewith are
hereby repealed, rescinded, and annulled.
Section 10: SAVINGS CLAUSE: This Ordinance does not affect an action or
proceeding commenced or right accrued before this Ordinance takes effect.
2022. PASSED by the City Council of the city of Rexburg, Idaho, on this 2nd day of November
2022.. APPROVED by the Mayor of the city of Rexburg, Idaho, on this 2nd day of November
ATTACHMENTS TO THE ORDINANCE
Attachment 1 Agency Resolution No. 2022-4, including as exhibits the Termination Plan
setting forth an estimate of remaining project costs and other administrative
fees and costs, together with an estimate of any surplus that may be
available for distribution, and a proposed Termination Budget, as
subsequently updated
Attachment 2 Revenue Allocation Area Map
Attachment 3 Ordinance Summary
The full text of Ordinance 1292 is available at the offices of the City Clerk, 35 N. 1 st East,
Rexburg, Idaho, 83440.
This summary approved by the Rexbur City Council at its eeting o NNovember 2, 2022.
i .A
ATTEST:
De orah Lovejoy, City Clerk
I, Stephen Zollinger, City Attorney for the City of Rexburg, declare that in my capacity as
City Attorney of the City of Rexburg, pursuant to Idaho Code Section 50-901A(3) of the Idaho
Code as amended, I hereby certify that I have reviewed a copy of the above cited Summary of
Ordinance and have found the same to be true and complete and to provide adequate notice to the
public of the contents, including the exhibits, of Ordinance No. 1292.
DATED this 2"d day of November 2022.