Amending a Tax Increment Ordinance for the Dubuque Industrial Center Economic Development District Copyrighted
J une 7, 2021
City of Dubuque Action Items # 6.
City Council Meeting
ITEM TITLE: Amending a Tax Increment Ordinance forthe Dubuque Industrial Center
Economic Development District
SUM MARY: City Manager recommending approval of an ordinance amending the
most recent ordinance for the Dubuque I ndustrial Center Economic
Development District.
ORDINANCE Amending Ordinance No. 16-21, previouslyamended,
providing that general property taxes levied and collected each year on all
property located within the Amended and Restated Dubuque I ndustrial
Center Economic Development District Urban Renewal Area of the City
of Dubuque, County of Dubuque, State of lowa, by and for the benefit of
the State of lowa, City of Dubuque, County of Dubuque, Dubuque
Community School District, and other taxing districts, be paid to a special
fund for payment of principal and interest on loans, monies advanced to
and indebtedness, including bonds issued or to be issued, incurred by
said city in connection with the Amended and Restated Dubuque
Industrial Center Economic Development District Urban Renewal
Redevelopment Project by Removing Subarea B from the Division Of
Revenues
SUGGESTED Suggested Disposition: Receive and File; Motion B; MotionA
DISPOSITION:
ATTACHMENTS:
Description Type
DIC Economic Development DistrictAmending Tax City Manager Memo
Increment Ordinance-MVM Memo
Staff Memo Staff Memo
Ordinance Ordinance
Area Map Supporting Documentation
Suggested Motion Wording Supporting Documentation
Dubuque
THE CITY OF �
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TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Amending a Tax Increment Ordinance for the Dubuque Industrial Center
Economic Development District
DATE: June 2, 2021
Economic Development Director Jill Connors recommends City Council approval of an
ordinance amending the most recent Ordinance for the Dubuque Industrial Center
Economic Development District. The amending ordinance would remove Subarea B
from the Taxing District. Subarea B will remain as an Urban Renewal Area in the most
recent version of the Amended and Restated Urban Renewal Plan.
I concur with the recommendation and respectfully request Mayor and City Council
approval.
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Mic ael C. Van Milligen
MCVM:jh
Attachment
cc: Crenna Brumwell, City Attorney
Cori Burbach, Assistant City Manager
Jill M. Connors, Economic Development Director
Dubuque Economic Development
Department
THE CITY OF � 1300 Main Street
All•America Eity Dubuque,lowa 52001-4763
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TO: Michael C. Van Milligen, City Manager
FROM: Jill M. Connors, Economic Development Director
SUBJECT: Amending a Tax Increment Ordinance for the Dubuque Industrial Center
Economic Development District
DATE: May 28, 2021
INTRODUCTION
This memorandum presents for City Council review and adoption an ordinance amending
the most recent Ordinance for the Dubuque Industrial Center Economic Development
District ("District"). The proposed ordinance was reviewed by the City Attorney's Office
and is attached to this memo.
The proposed amending ordinance would remove Subarea B from the Taxing District.
Subarea B will remain as an Urban Renewal Area in the most recent version of the
Amended and Restated Urban Renewal Plan.
BACKGROUND
Subarea B was established on November 17, 1997, by the Amended and Restated Urban
Renewal Plan, Version 1997 via Resolution 478-97. A subsequent Tax Increment
Ordinance 66-97 was approved by City Council, also on November 17, 1997. The
Ordinance authorized the City to maintain a special fund for the collection of a portion of
the property tax revenues generated by new development occurring in Subarea B. The
tax increment collection on Subarea B was limited to twenty years following the initial
collection of tax increment. The City began collecting tax increment revenue from
Subarea B in 1999. Therefore, the City's ability to collect tax increment on Subarea B
expired in 2019.
DISCUSSION
The City may no longer collect tax increment revenue from Subarea B. The City's Bond
Council recommends removing Subarea B from the division of revenues while keeping
the Area within the District and Urban Renewal Plan.
Without removing Subarea B from the division of revenues, future development would
require the City to pass an ordinance removing each future subarea from the division of
revenues. Then, an additional ordinance would need to be approved to add a potential
subarea back into the division of revenues. By removing Subarea B from the division of
revenues, the City will only need to approve one ordinance to add a future subarea into
the division of revenues in the future.
Keeping Subarea B in the District allows the City to continue using tax increment from the
District to make necessary improvements within Subarea B. These improvements are
likely to encourage future development. Additionally, the City maintains the ability to
create a new subarea within the District should future interest in development arise.
RECOMMENDATION / ACTION STEP
I recommend that the City Council approve the ordinance attached hereto for the
Dubuque Industrial Center Economic Development District. Tax increment financing is
an important tool for economic development and will be used to assist future public and
private development efforts.
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Prepared by Jill Connors, Economic Development, 1300 Main St., Dubuque, IA 52001, (563) 589-4393
Return to Adrienne N. Breitfelder, City Clerk, 50 W. 13th St., Dubuque, IA 52001, (563) 589-4100
ORDINANCE NO. 22-21
AMENDING ORDINANCE NO. 16-21, PREVIOUSLY AMENDED, PROVIDING
THAT GENERAL PROPERTY TAXES LEVIED AND COLLECTED EACH YEAR
ON ALL PROPERTY LOCATED WITHIN THE AMENDED AND RESTATED
DUBUQUE INDUSTRIAL CENTER ECONOMIC DEVELOPMENT DISTRICT
URBAN RENEWAL AREA OF THE CITY OF DUBUQUE, COUNTY OF
DUBUQUE, STATE OF IOWA, BY AND FOR THE BENEFIT OF THE STATE OF
IOWA, CITY OF DUBUQUE, COUNTY OF DUBUQUE, DUBUQUE COMMUNITY
SCHOOL DISTRICT, AND OTHER TAXING DISTRICTS, BE PAID TO A
SPECIAL FUND FOR PAYMENT OF PRINCIPAL AND INTEREST ON LOANS,
MONIES ADVANCED TO AND INDEBTEDNESS, INCLUDING BONDS ISSUED
OR TO BE ISSUED, INCURRED BY SAID CITY IN CONNECTION WITH THE
AMENDED AND RESTATED DUBUQUE INDUSTRIAL CENTER ECONOMIC
DEVELOPMENT DISTRICT URBAN RENEWAL REDEVELOPMENT PROJECT
BY REMOVING SUBAREA B FROM THE DIVISION OF REVENUES
WHEREAS, the Amended and Restated Urban Renewal Plan for the Dubuque
Industrial Center Economic Development District (the "District") described in Resolution
No. 130-88 was adopted on May 2, 1988 and was thereafter amended and restated by
Resolution No. 484-90 on December 17, 1990, Resolution No. 142-97 on April 7, 1997,
Resolution No. 478-97 on November 17, 1997, Resolution No. 15-08 on January 7, 2008,
Resolution No. 101-08 on March 17, 2008, Resolution No. 109-08 on April 7, 2008,
Resolution No. 87-11 on March 7, 2011, Resolution No. 171-13 on June 3, 2013,
Resolution No. 197-15 on June 1, 2015, Resolution No. 309-15 on September 8, 2015,
Resolution No. 132-16 on September 19, 2016, Resolution No. 157-18 and Resolution
No. 158-18 on May 21, 2018, Resolution 380-18 on December 17, 2018, and Resolution
125-21 and Resolution 126-21 on April 19, 2021 (as amended and restated, the "Urban
Renewal Plan" or "Amended and Restated Urban Renewal Plan"); and
WHEREAS, the City Council of the City of Dubuque, Iowa originally provided for
the division of taxes pursuant to Section 403.19 of the Code of Iowa within the District in
Ordinance No. 26-88 passed and approved on May 2, 1988 and thereafter amended and
restated by Ordinance No. 63-88 on December 5, 1988, by Ordinance No. 66-97 on
November 17, 1997, by Ordinance No. 70-08 on October 20, 2008, by Ordinance No. 10-
10-14 on February 3, 2014, by Ordinance No. 39-15 on June 1, 2015, by Ordinance No.
55-15 on September 8, 2015, by Ordinance No. 49-16 on September 19, 2016,
Ordinance 18-18 on May 21, 2018, by Ordinance 45-18 on December 17, 2018, and by
Ordinance 15-21 and Ordinance 16-21 on April 19, 2021; and
WHEREAS, indebtedness has been incurred by the City, and additional
indebtedness is anticipated to be incurred in the future, to finance urban renewal project
activities within the District, and the continuing needs of redevelopment within the
District are such as to require the continued application of the incremental tax resources
of the District; and
WHEREAS, the City intends to remove Subarea B from the division of revenues
of the District; and
WHEREAS, Subarea B will remain within the District; and
WHEREAS, the following enactment is necessary to accomplish the objectives
described in the premises.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF DUBUQUE, IOWA, THAT:
Ordinance Number 16-21 is hereby amended to read as follows:
Section 1: For purposes of this Ordinance, the following terms shall have the
following meanings:
(a) Original Project Area means that portion of the City of Dubuque, lowa
described in the Urban Renewal Plan for the District approved by Resolution No.
130-88 on May 2, 1988, and subsequently amended by Resolution No. 484-90
on December 17, 1990, which Original Project Area includes the lots and parcels
located within the area now legally described as follows:
All of Dubuque Industrial Center Eighth Addition; and
All of Lot 1 Dubuque Industrial Center 13th Addition; and
Lot 2 Dubuque Industrial Center 13th Addition; and
Lot 1-2-2 Dubuque Industrial Center Fifth Addition; and
Lot 1 Dubuque Industrial Center Fifth Addition; and
Lot 1 Dubuque Industrial Center 11th Addition; and
Lot 1 of 2 of Dubuque Industrial Center Fifth Addition; and
Lot 1 of 2 of Dubuque Industrial Center Fifth Addition; and
Lot 1-3 Dubuque Industrial Center 12th Addition; and
Lot 1 of lot 3 of final plat of lot 1 of Dubuque Industrial Center First
Addition; and
Lot 1 Dubuque Industrial Center 10th Addition; and
Lot 2-3 Dubuque Industrial Center 12th Addition; and
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Lots 1 & 2 of final plat of lot 1 of Dubuque Industrial Center First Addition;
and
Lot 1 Dubuque Industrial Center 12th Addition; and
Lot 2 Dubuque Industrial Center Ninth Addition; and
Lot 2 Dubuque Industrial Center 12th Addition; and
Lot 2-2 Dubuque Industrial Center Sixth Addition; and
Lot 3 Dubuque Industrial Center Ninth Addition; and
Lot 1 Dubuque Industrial Center Sixth Addition; and
Lot 2 of 2 Dubuque Industrial Center 7th Addition; and
Lot 2-1 Walter Addition; and
Lot 2-1 Walter Addition; and
And all adjoining public right-of-way, all in the City of Dubuque, Dubuque
County, lowa.
The Original Project Area is referred to as "Subarea A" in the Urban Renewal
Plan hereinafter described.
(b) Subarea B means that portion of the City of Dubuque, lowa described
as Subarea B in the Amended and Restated Urban Renewal Plan for the
District approved by Resolution No. 478-97 on November 17, 1997, and
subsequently amended by Resolution No. 15-08 on January 7, 2008, and
Resolution No. 125-21 and Resolution No. 126-21 on April 19, 2021,
which Subarea B includes the lots and parcels located within the area
legally described as follows:
Lots 1, 3, 4, 1 of 5, 6 and H of Dubuque Industrial Center West as
originally platted; and
Lots 1, 2, 3, 4, 5, 6, 7, 8, and C of Dubuque Industrial Center West 2nd
Addition as originally platted; and
Lots 1, 2, 3, 4, B, and C of Dubuque Industrial Center West 4th Addition
as originally platted; and
Lots 1 of 1, 1 of 2, 2 of 2, 1 of 3, 2 of 3, 1 of 5, A, C, and D of Dubuque
Industrial Center West 5th Addition as originally platted; and
Lot 1 and Lot A of Dubuque Industrial Center West 6th Addition as
originally platted; and
Lots 1, 1 of 2, and 2 of 2 of Dubuque Industrial Center West 7th Addition
as originally platted; and
Lot 2 of 1 of the Southwest Quarter of the Southwest Quarter and Lot 2 of
1 of the Southeast Quarter of the Southwest Quarter all in Section 30,
Township 89 North, Range 2 East, 5th Principal Meridian as originally
platted; and
and all that part of a 100-foot-wide strip of the Chicago Central Pacific
Railroad right-of-way lying in the SE 1/4 of Section 30, the SE 1/4 of the
SW 1/4 of Section 30, the NW 1/4 of Section 31, and the N E 1/4 of
Section 31 all in T89N, R2E, of the 5th P.M. Dubuque County, lowa, the
centerline of which is more particularly described as follows: beginning at
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a point of intersection with the easterly line of the SE 1/4 of Section 30,
T89N, R2E, of the 5th P.M., thence southwesterly along the centerline of
said railroad 2,700 feet, more or less a point of intersection with the
westerly line of the SE 1/4 of said Section 30; thence southwesterly
continuing along said centerline 845 feet, more or less, to a point where
the railroad right-of-way widens to 200 feet, said point being the terminus
of this description; and
all that part of a 100-foot-wide strip of the Chicago Central Pacific Railroad
right-of-way lying in the Balance of Lot 1 of 1 of the Southwest Quarter of
the Southwest Quarter in Section 29, Township 89 North, Range 2 East,
5th Principal Meridian; and
any adjoining public street right-of-way all in the City of Dubuque,
Dubuque County, lowa.
(c) Subarea C means that portion of the City of Dubuque, lowa described
as Subarea C in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution No. 101-08 on March 17, 2008, which Subarea C
includes the lots and parcels located within the area legally described as follows:
Lots 1 and 2 of Dubuque Industrial Center North Second Addition; and
Lots 2, 3, C and A of Dubuque Industrial Center North First Addition,
excepting that Part of said Lot A originally platted as Lot 2 of the SW '/4 of
the NW '/4 of Sec. 30, T89N, R2E of the 5th PM; and
and any adjoining public street right-of-way, all in the City of Dubuque,
Dubuque County, lowa,
EXCEPT those lots and parcels included in Subarea K.
(d) Subarea D means that portion of the City of Dubuque, lowa described
as Subarea D in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution No. 109-08 on April 7, 2008, which Subarea D includes
the lots and parcels located within the area legally described as follows:
Lots 1, 2, and B and all of the right of way of Chavenelle Court in Dubuque
Industrial Center West 8th Addition in the City of Dubuque, Dubuque
County, lowa.
(e) Subarea E means that portion of the City of Dubuque, lowa described
as Subarea E in the Amended and Restated Urban Renewal Plan for the
District approved by Resolution No. 87-11 on March 7, 2011, which
Subarea E includes the lots and parcels located within the area legally
described as follows:
All of Lot 1 of 1 and Lot 1 of 2 of the South Fork Subdivision No. 1 as
originally platted, including any adjoining public street right-of-way to said
lots, all in the City of Dubuque, Dubuque County, lowa, and;
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All of Seippel Road right of way from the north boundary line of Lot 1 of 1
of South Fork Subdivision No. 1 in the City of Dubuque, to the south
boundary lines of Lot H of Dubuque Industrial Center West and Lot 1 of
Dubuque Industrial Center West 2nd Addition in the City of Dubuque,
Dubuque County, lowa, including crossings at the intersections of Old
Highway Road and Chicago Central & Pacific Railroad rights-of-way.
(f) Subarea F means that portion of the City of Dubuque, lowa, and
Dubuque County described as Subarea F in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 197-15 on June 1,
2015, which Subarea F includes the lots and parcels located within the area
legally described as follows:
Lot one (1) of Graf Farm Subdivision #2, Dubuque County, lowa,
according to the recorded plat thereof;
Lot 1 of Lot 1 of Lot 1 of Lot 1 of West One-half of Northeast One-quarter,
Section 25, Township 89 North, Range 1 East of the 5th Principal
Meridian, in Center Township, Dubuque County, lowa;
Lot 2 in "W.A. Norman Place" in Section 25, Center Township, Dubuque
County, lowa, according to the plat thereof; and
The NW 1/4 of the SE 1/4 of Section 25, Township 89 North, Range 1
East of the 5th P.M., in Center Township, Dubuque County, lowa.
(g) Subarea G means that portion of the City of Dubuque, lowa, and
Dubuque County described as Subarea G in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 309-15 on September
8, 2015, which Subarea G includes the lots and parcels located within the area
legally described as follows:
The South one-half of the Northwest Quarter of Section 29, Township 89
North, Range 2 East of the 5th Principal Meridian, in the City of Dubuque,
lowa.
Lot 1 of Lot 1 of the Northwest Quarter of the Northwest Quarter of
Section 29, Township 89 North, Range 2 East of the 5th Principal
Meridian, in the City of Dubuque, lowa.
Lot 2 of McFadden Farm Place #2, in the City of Dubuque, lowa.
Lot 2 of McFadden Farm Place, in the City of Dubuque, lowa.
Lot A of Lot 1 of 1 of the Southwest Quarter of the Southwest Quarter of
Section 29, Township 89 North, Range 2 East of the 5th Principal
Meridian, in the City of Dubuque, lowa.
Lot A of Lot 1 of 1 of the Northwest Quarter of the Southwest Quarter of
Section 29, Township 89 North, Range 2 East of the 5th Principal
Meridian, in the City of Dubuque, lowa.
All in the City of Dubuque, Dubuque County, lowa.
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(h) Subarea H means that portion of the City of Dubuque, lowa, and
Dubuque County described as Subarea H in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 332-16 on September
19, 2016, which Subarea H includes the lots and parcels located within the area
legally described as follows:
Lot 1 of the Northeast '/4 of the Northeast '/4, and Lot 2 of Lot 1 of Lot 1 of
Lot 2 of the Northeast '/4 of the Northeast '/4, of Section 30, in Township 89
North, Range 2 East of the 5th Principal Meridian, in the City of Dubuque,
lowa.
(i) Subarea I means that portion of the City of Dubuque, lowa, and
Dubuque County described as Subarea I in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 332-16 on September
19, 2016, which Subarea I includes the lots and parcels located within the area
legally described as follows:
Lot 2 Seippel Road Place #2, Dubuque County, lowa.
Lot 2-1-1 of the Southeast Quarter of the Southeast Quarter of Section 25,
Township 89 North, Range 2 East of the 5th Principal Meridian, Dubuque
County, lowa
(j) Subarea J means that portion of the City of Dubuque, lowa, and
Dubuque County described as Subarea J in the Amended and Restated Urban
Renewal Plan for the District approved by Resolution No. 332-16 on September
19, 2016, which Subarea J includes the lots and parcels located within the area
legally described as follows:
Lot 2 Julien Care Place, Dubuque County, lowa.
Lot 3 Julien Care Place, Dubuque County, lowa
Lot 2-1 Julien Care Place, Dubuque County, lowa
(k) Subarea K means that portion of the City of Dubuque, lowa, removed
from Subarea C of the District by Version 2018.1 of the Amended and Restated
Plan for the District approved by Resolution No. 157-18, and added to the District
by Version 2018.2 of the Amended and Restated Plan for the District approved
by Resolution No. 158-18 as Subarea K, all on May 21, 2018, which Subarea K
includes the lots and parcels located within the area legally described as follows:
Lot 1 of Dubuque Industrial Center North Third Addition, in the City of
Dubuque, lowa.
(I) Subarea L means that portion of the City of Dubuque, lowa described
as Subarea L in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 380-18 on December 17, 2018, which Subarea L
includes the lots and parcels located within the area legally described as follows:
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Lot 1 of Loretta Bahl's Homestead, in the City of Dubuque, lowa,
comprised of Lot 1 of the West 30 Acres of the Southwest '/4 of the
Southeast '/4, Section 19, Township 89 North, Range 2 East of the 5th
P.M. all in the City of Dubuque, Dubuque County, lowa.
(m) Subarea M means that portion of the City of Dubuque, lowa described
as Subarea M in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 380-18 on December 17, 2018, which Subarea M
includes the lots and parcels located within the area legally described as follows:
Lot 2 of the Subdivision of Lot 2 of the Northeast '/4 of the Northeast '/4 of
Section 30, Township 89 North, Range 2 East of the 5th P.M. all in the
City of Dubuque, Dubuque County, lowa.
(n) Subarea N means that portion of the City of Dubuque, lowa described
as Subarea N in the Amended and Restated Urban Renewal Plan for the District
approved by Resolution 126-21 on April 19, 2021, which Subarea N includes the
lots and parcels located within the area legally described as follows:
Lot 1 of Dubuque Industrial Center North First Addition, in the City of
Dubuque, lowa; and
All of the street right of way of Innovation Drive adjacent to Lot 1 of
Dubuque Industrial Center North First Addition, in the City of Dubuque,
lowa.
All in the City of Dubuque, lowa
(o) Amended Project Area means that portion of the City of Dubuque,
lowa and Dubuque County included within the Original Project Area, Subarea C,
Subarea D, Subarea E, Subarea F, Subarea G, Subarea H, Subarea I, Subarea
J, Subarea K, Subarea L, Subarea M, and Subarea N each as described in this
Section.
Section 2: The taxes levied on the taxable property in the Amended Project
Area, and each subarea thereof, legally described in Section 1 hereof, by and for the
benefit of the State of lowa, City of Dubuque, County of Dubuque, Dubuque Community
School District, and all other taxing districts from and after the effective date of this
Ordinance shall be divided as hereinafter in this Ordinance provided.
Section 3: As to the Original Project Area, that portion of the taxes which would
be produced by the rate at which the tax is levied each year by or for each of the taxing
districts taxing property in the Original Project Area upon the total sum of the assessed
value of the taxable property in the Original Project Area as shown on the assessment
roll as of January 1, 1987, being the first day of the calendar year preceding the
effective date of Ordinance No. 26-88, shall be allocated to and when collected be paid
into the fund for the respective taxing district as taxes by or for said taxing district into
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which all other property taxes are paid. The taxes so determined shall be referred
herein as the "base period taxes" for such Subarea.
As to Subarea B, Subarea B has been removed form the division of revenues as
of the effective date of this ordinance. Subarea B will remain within the District.
As to Subarea C (except the lots and parcels now forming Subarea K), base
period taxes shall be computed in the same manner using the total assessed value
shown on the assessment roll as of January 1, 2007, being the assessment roll
applicable to property in such subarea as of January 1 of the calendar year preceding
the effective date of Ordinance No. 70-08, and base values shall be reduced due to the
removal of area from Subarea C.
As to Subarea D, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2007, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 70-08.
As to Subarea E, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2013, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No.10-14.
As to Subarea F, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2014, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 39-15.
As to Subarea G, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2014,
being the assessment roll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 55-15.
As to Subarea H, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2015, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 49-16.
As to Subarea I, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2015, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 49-16.
As to Subarea J, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2015, being the
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assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 49-16.
As to Subarea K, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2017, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 18-18.
As to Subarea L, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2017, being the
assessment roll applicable to property in such subarea as of January 1 of the calendar
year preceding the effective date of Ordinance No. 45-18.
As to Subarea M, base period taxes shall be computed in the same manner
using the total assessed value shown on the assessment roll as of January 1, 2017,
being the assessment roll applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No. 45-18.
As to Subarea N, base period taxes shall be computed in the same manner using
the total assessed value shown on the assessment roll as of January 1, 2020, being the
assessment roll applicable to property in such subarea as of January 1 of preceding the
effective date of this Ordinance No. 16-21.
Section 4: That portion of the taxes each year in excess of the base period taxes
for the Amended Project Area, determined for each sub-area thereof as provided in
Section 3 of this Ordinance, shall be allocated to and when collected be paid into the
special tax increment fund previously established by the City of Dubuque to pay the
principal of and interest on loans, monies advanced to, or indebtedness, whether
funded, refunded, assumed or otherwise, including bonds issued under authority of
Section 403.9 or Section 403.12 of the Code of lowa, incurred by the City of Dubuque,
lowa to finance or refinance, in whole or in part, urban renewal projects undertaken
within the District pursuant to the Urban Renewal Plan, except that taxes for the regular
and voter-approved physical plant and equipment levy of a school district imposed
pursuant to Section 298.2 of the Code of lowa and taxes for the instructional support
program of a school district imposed pursuant to Section 257.19 (but in each case only
to the extent required under Section 403.19(2)), taxes for the payment of bonds and
interest of each taxing district, and taxes imposed under Section 346.77 (22) related to
joint county-city buildings, shall be collected against all taxable property within the
Amended Project Area without any limitation as hereinabove provided.
Section 5: Unless or until the total assessed valuation of the taxable property in
the subareas of the Amended Project Area exceeds the total assessed value of the
taxable property in said subareas shown by the assessment rolls referred to in Section
3 of this Ordinance, all of the taxes levied and collected upon the taxable property in the
Amended Project Area shall be paid into the funds for the respective taxing districts as
taxes by or for the taxing districts in the same manner as all other property taxes.
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Section 6: At such time as the loans, monies advanced, bonds and interest
thereon and indebtedness of the City of Dubuque referred to in Section 4 hereof have
been paid, all monies thereafter received from taxes upon the taxable property in the
Amended Project Area shall be paid into the funds for the respective taxing districts in the
same manner as taxes on all other property.
Section 7: All ordinances or parts of ordinances in conflict with the provisions of
this Ordinance are hereby repealed. The provisions of this Ordinance are intended and
shall be construed so as to remove Subarea B from the division of taxes under the
provisions of Section 403.19 of the Code of Iowa and to continue the division of taxes
from taxable property in the Amended Project Area under the provisions of Section 403.19
of the Code of Iowa, as authorized in Ordinance No. 16-21. In the event that any provision
of this Ordinance shall be determined to be contrary to law it shall not affect other
provisions or application of this Ordinance which shall at all times be construed to fully
invoke the provisions of Section 403.19 of the Code of Iowa with reference to the
Amended Project Area and the subareas contained therein.
Section 8: This Ordinance shall be in effect after its final passage, approval and
publication as provided by law.
PASSED AND APPROVED this 7th day of , ne, 2021.
4.J
Roy D. Bgol
Mayor
ATTEST:
L4
Adrienne N. Breitfelder
City Clerk
Read first time: June 7, 2021
PASSED AND APPROVED: June 7, 2021
PUBLISHED: June 11, 2021
10
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STATE OF IOWA SS:
DUBUQUE COUNTY
CERTIFICATE OF PUBLICATION
I, Kathy Goetzinger, a Billing Clerk for Woodward
Communications, Inc., an Iowa corporation, publisher
of the Telegraph Herald, a newspaper of general
circulation published in the City of Dubuque, County
of Dubuque and State of Iowa; hereby certify that the
attached notice was published in said newspaper on the
following dates:
06/11/2021
and for which the charge is 147.70
n �
Subscribed to befo e, a Notary Public i d for
Dubuque County, Iowa,
this I Ith day of June, 2021
c in and for Dubuque County, Iowa.
L of ET K. PA r j
Cutnmlaei6T Number 199889
Idv Comm. Exp. DEC 11, 2022
Ad text : OFFICIAL PUBLICATION
ORDINANCE NO. 22-21
EXECUTIVE SUMMARY
THE ORDINANCE IN ITS ENTIRETY IS ON FILE IN THE OFFICE OF
THE CITY CLERK, 50 W. 13TH STREET, DUBUQUE
AMENDING ORDINANCE NO. 16-21, PREVIOUSLY AMENDED, PROVIDING
THAT GENERAL PROPERTY TAXES LEVIED AND COLLECTED EACH YEAR ON
ALL PROPERTY LOCATED WITHIN THE AMENDED AND RESTATED DUBUQUE
INDUSTRIAL CENTER ECONOMIC DEVELOPMENT DISTRICT URBAN RENEWAL
AREA OF THE CITY OF DUBUQUE, COUNTY OF DUBUQUE, STATE OF IOWA,
BY AND FOR THE BENEFIT OF THE STATE OF IOWA, CITY OF DUBUQUE,
COUNTY OF DUBUQUE, DUBUQUE COMMUNITY SCHOOL DISTRICT, AND
OTHER TAXING DISTRICTS, BE PAID TO A SPECIAL FUND FOR PAYMENT
OF PRINCIPAL AND INTEREST ON LOANS, MONIES ADVANCED TO AND
INDEBTEDNESS, INCLUDING BONDS ISSUED OR TO BE ISSUED, INCURRED
BY SAID CITY IN CONNECTION WITH THE AMENDED AND RESTATED
DUBUQUE INDUSTRIAL CENTER ECONOMIC DEVELOPMENT DISTRICT URBAN
RENEWAL REDEVELOPMENT PROJECT BY REMOVING SUBAREA B FROM THE
DIVISION OF REVENUES
WHEREAS, the Amended and Restated Urban Renewal Plan for the
Dubuque Industrial Center Economic Development District (the
District) described in Resolution No. 130-88 was adopted on
May 2, 1988 and was thereafter amended and restated by
Resolution No. 484-90 on December 17, 1990, Resolution No.
142-97 on April 7, 1997, Resolution No. 478-97 on November 17,
1997, Resolution No. 15-08 on January 7, 2008, Resolution No.
101-08 on March 17, 2008, Resolution No. 109-08 on April 7,
2008, Resolution No. 87-11 on March 7, 2011, Resolution No.
171-13 on June 3, 2013, Resolution No. 197-15 on June 1, 2015,
Resolution No. 309-15 on September 8, 2015, Resolution No.
132-16 on September 19, 2016, Resolution No. 157-18 and
Resolution No. 158-18 on May 21, 2018, Resolution 380-18 on
December 17, 2018, and Resolution 125-21 and Resolution 126-21
on April 19, 2021 (as amended and restated, the Urban Renewal
Plan or Amended and Restated Urban Renewal Plan); and
WHEREAS, the City Council of the City of Dubuque, Iowa
originally provided for the division of taxes pursuant to
Section 403.19 of the Code of Iowa within the District in
Ordinance No. 26-88 passed and approved on May 2, 1988 and
thereafter amended and restated by Ordinance No. 63-88 on
December 5, 1988, by Ordinance No. 66-97 on November 17, 1997,
by Ordinance No. 70-08 on October 20, 2008, by Ordinance No.
10-14 on February 3, 2014, by Ordinance No. 39-15 on June 1,
2015, by Ordinance No. 55-15 on September 8, 2015, by
Ordinance No. 49-16 on September 19, 2016, Ordinance 18-18 on
May 21, 2018, by Ordinance 45-18 on December 17, 2018, and by
Ordinance 15-21 and Ordinance 16-21 on April 19, 2021; and
WHEREAS, indebtedness has been incurred by the City, and
additional indebtedness is anticipated to be incurred in the
future, to finance urban renewal project activities within the
District, and the continuing needs of redevelopment within the
District are such as to require the continued application of
the incremental tax resources of the District; and
WHEREAS, the City intends to remove Subarea B from the
division of revenues of the District; and
WHEREAS, Subarea B will remain within the District; and
WHEREAS, the following enactment is necessary to accomplish
the objectives described in the premises.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF DUBUQUE, IOWA, THAT:
Ordinance Number 16-21 is hereby amended to read as follows:
Section 1: For purposes of this Ordinance, the following
terms shall have [specific] meanings. Legal descriptions are
on file in the Office of the City Clerk.
(a) Original Project Area
(b) Subarea B
(c) Subarea C
(d) Subarea D
(e) Subarea E
(f) Subarea F
(g) Subarea G
(h) Subarea H
(i) Subarea I
0) Subarea J
(k) Subarea K
a) Subarea L
(m) Subarea M
(n) Subarea N
(o) Amended Project Area
Section 2: The taxes levied on the taxable property in the
Amended Project Area, and each subarea thereof, legally
described in Section I hereof, by and for the benefit of the
State of Iowa, City of Dubuque, County of Dubuque, Dubuque
Community School District, and all other taxing districts from
and after the effective date of this Ordinance shall be
divided as hereinafter in this Ordinance provided.
Section 3: As to the Original Project Area, that portion of
the taxes which would be produced by the rate at which the tax
is levied each year by or for each of the taxing districts
taxing property in the Original Project Area upon the total
sum of the assessed value of the taxable property in the
Original Project Area as shown on the assessment roll as of
January 1, 1987, being the first day of the calendar year
preceding the effective date of Ordinance No. 26-88, shall be
allocated to and when collected be paid into the fund for the
respective taxing district as taxes by or for said taxing
district into which all other property taxes are paid. The
taxes so determined shall be referred herein as the "base
period taxes" for such Subarea.
As to Subarea B, Subarea B has been removed form the
division of revenues as of the effective date of this
ordinance. Subarea B will remain within the District.
As to Subarea C (except the lots and parcels now forming
Subarea K), base period taxes shall be computed in the same
manner using the total assessed value shown on the assessment
roll as of January 1, 2007, being the assessment roll
applicable to property in such subarea as of January 1 of the
calendar year preceding the effective date of Ordinance No.
70-08, and base values shall be reduced due to the removal of
area from Subarea C.
As to Subarea D, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2007, being the assessment
roll applicable to property in such subarea as of January I of
the calendar year preceding the effective date of Ordinance
No. 70-08.
As to Subarea E, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2013, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No.10-14.
As to Subarea F, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2014, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 39-15.
As to Subarea G, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2014, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 55-15.
As to Subarea H, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2015, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 49-16.
As to Subarea I, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2015, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 49-16.
As to Subarea J, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2015, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 49-16.
As to Subarea K, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2017, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 18-18.
As to Subarea L, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January I, 2017, being the assessment
roll applicable to property in such subarea as of January I of
the calendar year preceding the effective date of Ordinance
No. 45-18.
As to Subarea M, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2017, being the assessment
roll applicable to property in such subarea as of January 1 of
the calendar year preceding the effective date of Ordinance
No. 45-18.
As to Subarea N, base period taxes shall be computed in the
same manner using the total assessed value shown on the
assessment roll as of January 1, 2020, being the assessment
roll applicable to property in such subarea as of January 1 of
preceding the effective date of this Ordinance No. 16-21.
Section 4: That portion of the taxes each year in excess of
the base period taxes for the Amended Project Area, determined
for each sub -area thereof as provided in Section 3 of this
Ordinance, shall be allocated to and when collected be paid
into the special tax increment fund previously established by
the City of Dubuque to pay the principal of and interest on
loans, monies advanced to, or indebtedness, whether funded,
refunded, assumed or otherwise, including bonds issued under
authority of Section 403.9 or Section 403.12 of the Code of
Iowa, incurred by the City of Dubuque, Iowa to finance or
refinance, in whole or in part, urban renewal projects
undertaken within the District pursuant to the Urban Renewal
Plan, except that taxes for the regular and voter -approved
physical plant and equipment levy of a school district imposed
pursuant to Section 298.2 of the Code of Iowa and taxes for
the instructional support program of a school district imposed
pursuant to Section 257.19 (but in each case only to the
extent required under Section 403.19(2)), taxes for the
payment of bonds and interest of each taxing district, and
taxes imposed under Section 346.77 (22) related to joint
county -city buildings, shall be collected against all taxable
property within the Amended Project Area without any
limitation as hereinabove provided.
Section 5: Unless or until the total assessed valuation of
the taxable property in the subareas of the Amended Project
Area exceeds the total assessed value of the taxable property
in said subareas shown by the assessment rolls referred to in
Section 3 of this Ordinance, all of the taxes levied and
collected upon the taxable property in the Amended Project
Area shall be paid into the funds for the respective taxing
districts as taxes by or for the taxing districts in the same
manner as all other property taxes.
Section 6: At such time as the loans, monies advanced,
bonds and interest thereon and indebtedness of the City of
Dubuque referred to in Section 4 hereof have been paid, all
monies thereafter received from taxes upon the taxable
property in the Amended Project Area shall he paid into the
funds for the respective taxing districts in the same manner
as taxes on all other property.
Section 7: All ordinances or parts of ordinances in
conflict with the provisions of this Ordinance are hereby
repealed. The provisions of this Ordinance are intended and
shall be construed so as to remove Subarea B from the division
of taxes under the provisions of Section 403.19 of the Code of
Iowa and to continue the division of taxes from taxable
property in the Amended Project Area under the provisions of
Section 403.19 of the Code of Iowa, as authorized in Ordinance
No. 16-21. In the event that any provision of this Ordinance
shall be determined to be contrary to law it shall not affect
other provisions or application of this Ordinance which shall
at all times be construed to fully invoke the provisions of
Section 403.19 of the Code of Iowa with reference to the
Amended Project Area and the subareas contained therein.
Section 8: This Ordinance shall be in effect after its
final passage, approval and publication as provided by law.
PASSED AND APPROVED this 7th day of June, 2021.
A/Roy D. Buol, Mayor
Attest: /s/Adrienne N. Breitfelder, City Clerk
Published officially in the Telegraph Herald newspaper on
the I Ith day of June, 2021.
/s/Adrienne N. Breitfelder, City Clerk
It 6/11