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Purchase of Property_2426 Washington Street_ReuterMasterpiece on the Mississippi Dubuque band AI- America City IIIii! 2007 • 2012 • 2013 TO: The Honorable Mayor and City Council Members FROM: Michael C. Van Milligen, City Manager SUBJECT: Bee Branch Creek Restoration - 2426 Washington Street Property Acquisition DATE: November 12, 2013 In December of 2004, the City Council established the alignment for the Bee Branch Creek Restoration Project, from 15th and Sycamore Streets to 24th and Washington Streets, establishing the properties to be acquired for the Bee Branch Creek Restoration Project. On June 2, 2011, the City Council approved the acquisition of additional property for the Bee Branch Creek Restoration Project to create a safe, compelling connection between Comiskey Park and the Bee Branch linear park. The properties included 2410, 2420, and 2422 Washington Street. Merlin and Mary Rose Reuter, owners of the property at 2426 Washington Street, voluntarily approached the City in September 2013, and proposed to sell the property to the City for $69,000. While the acquisition of 2426 Washington Street is not required to construct the Bee Branch Creek Restoration Project, acquiring the property will both enhance and provide cost savings to the Bee Branch Creek Restoration. Acquiring 2426 Washington Street will allow more room for the transition between Comiskey Park and the Bee Branch Creek restoration and create more desired green space. In addition, acquiring the property will allow for the savings in avoided construction costs associated with the reconfiguring of Washington Street and the alley behind the property to be done as part of the Bee Branch Creek Restoration. Civil Engineer Deron Muehring recommends City Council approval for the City of Dubuque to acquire the property at 2426 Washington Street from Merlin and Mary Rose Reuter for $69,000, authorizing acceptance of the Warranty Deed and any other related steps necessary to carry out the terms of the offer. I concur with the recommendation and respectfully request Mayor and City Council approval. Michael C. Van Milligen MCVM:jh Attachment cc: Barry Lindahl, City Attorney Cindy Steinhauser, Assistant City Manager Teri Goodmann, Assistant City Manager Deron Muehring, Civil Engineer Gus Psihoyos, City Engineer 2 Masterpiece on the Mississippi TO: Michael C. Van Milligen, City Manager FROM: Deron Muehring, Civil Engineer DATE: November 12, 2013, SUBJECT: Bee Branch Creek Restoration, Property Acquisition Dubuque kerld AI-America City 2007 • 2012 • 2013 INTRODUCTION The purpose of this memorandum is to seek authorization to acquire 2426 Washington Street for the Bee Branch Creek Restoration Project. BACKGROUND In December of 2004, the City Council established the alignment for the Bee Branch Creek Restoration Project, from 15th and Sycamore Streets to 24th and Washington Streets, establishing the properties to be acquired for the Bee Branch Creek Restoration Project. On June 2, 2011, the City Council approved the acquisition of additional property for the Bee Branch Creek Restoration Project to create a safe, compelling connection between Comiskey Park and the Bee Branch linear park. The properties included 2410, 2420, and 2422 Washington Street. DISCUSSION Merlin and Mary Rose Reuter, owners of the Property, voluntarily approached the City in September, 2013 and proposed to sell the Property to the City for sixty -nine thousand dollars ($69,000.00). While the acquisition of 2426 Washington Street is not required to construct the Bee Branch Creek Restoration Project, acquiring the property will both enhance and provide cost savings to the Bee Branch Creek Restoration. 2426 Washington Street is adjacent to the properties acquired by the City to create a safe, compelling transition between Comiskey Park and the Bee Branch Creek Restoration. Therefore, acquiring 2426 Washington Street will allow more room for the transition, create more desired green space. In addition, acquiring the property will allow for the savings in avoided construction costs associated with the reconfiguring of Washington Street and the alley behind the property to be done as part of the Bee Branch Creek Restoration. Enclosed are the Offer To Buy Real Estate And Acceptance (the Offer) for the property located at 2426 Washington Street, Dubuque, Iowa signed by Mr. and Mrs. Reuter, the Acknowledgment of Voluntary Negotiation, and the proposed Resolution approving the Offer. Based on the cost to acquire adjacent property, $69,000.00 is an appropriate asking price. RECOMMENDATION I recommend purchasing 2426 Washington Street at the asking price of $69,000.00 for the Bee Branch Creek Restoration Project as it will enhance the project while result in cost savings to the Bee Branch Creek Restoration in avoided construction costs. BUDGET IMPACT The acquisition will be funded through the FY2013 Capital Improvement Program Budget appropriation of $2,723,388 for Bee Branch Creek Restoration property acquisitions. REQUESTED ACTION I respectfully request that the City Council adopt the attached Resolution approving the Offer and authorizing acceptance of the Warranty Deed and any other related steps necessary to carry out the terms of the Offer. Attach. cc: Barry Lindahl, City Attorney Maureen Quann, Assistant City Attorney Gus Psihoyos, City Engineer Jenny Larson, Budget Director 2 RESOLUTION NO. 325 -13 RESOLUTION APPROVING THE ACQUISITION OF REAL ESTATE OWNED BY MERLIN REUTER AND MARY ROSE REUTER IN THE CITY OF DUBUQUE Whereas, the City of Dubuque intends to acquire certain real estate located immediately adjacent to the area of the Bee Branch Creek Restoration Project for stormwater mitigation activities as recommended in the 2001 "Drainage Basin Master Plan "; and Whereas, this certain real estate is not currently part of or located within the Bee Branch Creek Restoration Project; and Whereas, the owners of this certain real estate approached the City of Dubuque voluntarily and proposed that the City of Dubuque acquire the property for possible future addition to, but not currently as part of, the Bee Branch Creek Restoration Project; and Whereas, the acquisition of this real estate is a voluntarily negotiated purchase by the City of Dubuque under Section 6B.1A of the Code of Iowa, and is not an acquisition by the City of Dubuque through its exercise of the power of eminent domain under Chapter 6B of the Code of Iowa; and Whereas, a purchase agreement and an amendment thereto have been finalized with the owners of the real estate scheduled for acquisition and an Acknowledgment of Voluntary Negotiation has been executed by the owners. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. That the City of Dubuque, Iowa hereby approves the acquisition of the following legally described real estate: The North 1/2 of Lot 21 in O.S. Langworthy's Subdivision at the cost of Sixty -Nine Thousand and 00/100 Dollars ($69,000.00). Section 2. That the City of Dubuque be and is hereby authorized to accept a Warranty Deed from the owners, conveying the owner's interest to the City of Dubuque, Iowa for the herein described real estate. Section 3. That the City Clerk be and is hereby authorized and directed to cause said Warranty Deed to be recorded in the office of the Dubuque County Recorder, together with a certified copy of this Resolution. Section 4. That the City Clerk be and is hereby directed to forward a copy of this Resolution to the Dubuque County Assessor and the Dubuque County Auditor. Passed, approved and adopted this 18th day of November, 2013. Attest: /d# Kevin S irnstahl, City Clerki AMENDMENT TO OFFER TO BUY REAL ESTATE AND ACCEPTANCE BETWEEN THE CITY OF DUBUQUE, IOWA AND MERLIN AND MARY ROSE REUTER This AMENDMENT TO OFFER TO BUY REAL ESTATE AND ACCEPTANCE is dated for reference purposes the day of November, 2013. Whereas, the City of Dubuque (Buyer) and Merlin and Mary Rose Reuter (Seller) are parties to an Offer to Buy Real Estate And Acceptance (Offer) executed by the Seller on October 3, 2013; and Whereas, the parties now desire to amend the Agreement as set forth herein: 1. Section 7 is amended to read as follows: Section 7. POSSESSION. If Buyer timely performs all obligations, possession of the Real Estate shall be delivered to Buyer on December 1, 2013, or such earlier date as the parties may agree in writing, with any adjustments of rent, insurance, and interest to be made as of the date of transfer of possession. 2. Section 15. TIME FOR ACCEPTANCE. If this offer is not accepted by Seller on or before November 18, 2013, it shall become void and all payments shall be repaid to the Buyer. 3. This amendment is subject to the approval of the City Council of the City of Dubuque, Iowa. CITY OF DUBUQUE, IOWA By: Roy D By: SELLER By: Merlin Reuter By: Ke in S. Firnstahl, City Clerk Mary Rose Reuter Date: %g' /`9 11122013maq Date: ©THE IOWA STATE BAR ASSOCIATION I Official Form No. 101 - August 2013 Maureen A. Quann FOR THE LEGAL EFFECT OF THE USE OF THIS FORM, CONSULT YOUR LAWYER Return To: Maureen A. Quann. Suite 330 300 Main Street, Dubuque, IA 52001 (563) 589 -4381 Preparer: Maureen A. Quann, Suite 330 300 Main Street, Dubuque, IA 52001 (563) 589 -4381 Taxpayer: City of Dubuque, Iowa, 50 West 13th Street Dubuque, IA 52001 TATF SSUCIA�‘o For the consideration Merlin N. Reuter and WARRANTY DEED of one Dollar(s) and other valuable consideration, Mary Rose Reuter, husband and wife do hereby Convey to City of Dubuque, Iowa the following described real The North 'A of Lot the recorded plat thereof Grantors do Hereby title in fee simple; that is free and clear of all Warrant and Defend the Each of the undersigned real estate. Words and or plural number, and Dated: / /— / estate in Dubuque County, Iowa: 21 in O.S. Langworthy's Subdivision, Covenant with grantees, and successors they have good and lawful authority liens and encumbrances except real estate against the lawful claims hereby relinquishes all rights phrases herein, including acknowledgment as masculine or feminine gender, 9 —, 3 in the city of Dubuque, Iowa, according to in interest, that grantors hold the real estate by to sell and Convey the real estate; that the real estate as may be above stated; and grantors Covenant to of all persons except as may be above stated. of dower, homestead and distributive share in and to the hereof, shall be construed as in the singular according to the context. r_... to Merlin N. Reuter (Grantor) MarRo cuter (Grantor) STATE OF IOWA COUNTY OF Dubuque This record was acknowledged Reuter and Mary Rose before me this `et day of I101/6forl Q,r , Z0L3 , by Merlin N. Reuter, husband and wife . ,,,.N ^ , MAUREEN A. OUANN _' '_ commission Number _769 &41 My Comm. Exp. ( _i1 Sign ure of Notary Public (This form of acknowledgment for individual grantor(s) only) RESOLUTION NO. 325 -13 RESOLUTION APPROVING THE ACQUISITION OF REAL ESTATE OWNED BY MERLIN REUTER AND MARY ROSE REUTER IN THE CITY OF DUBUQUE Whereas, the City of Dubuque intends to acquire certain real estate located immediately adjacent to the area of the Bee Branch Creek Restoration Project for stormwater mitigation activities as recommended in the 2001 "Drainage Basin Master Plan "; and Whereas, this certain real estate is not currently part of or located within the Bee Branch Creek Restoration Project; and Whereas, the owners of this certain real estate approached the City of Dubuque voluntarily and proposed that the City of Dubuque acquire the property for possible future addition to, but not currently as part of, the Bee Branch Creek Restoration Project; and Whereas, the acquisition of this real estate is a voluntarily negotiated purchase by the City of Dubuque under Section 6B.1A of the Code of Iowa, and is not an acquisition by the City of Dubuque through its exercise of the power of eminent domain under Chapter 6B of the Code of Iowa; and Whereas, a purchase agreement and an amendment thereto have been finalized with the owners of the real estate scheduled for acquisition and an Acknowledgment of Voluntary Negotiation has been executed by the owners. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. That the City of Dubuque, Iowa hereby approves the acquisition of the following legally described real estate: The North' /2 of Lot 21 in O.S. Langworthy's Subdivision at the cost of Sixty -Nine Thousand and 00/100 Dollars ($69,000.00). Section 2. That the City of Dubuque be and is hereby authorized to accept a Warranty Deed from the owners, conveying the owner's interest to the City of Dubuque, Iowa for the herein described real estate. Section 3. That the City Clerk be and is hereby authorized and directed to cause said Warranty Deed to be recorded in the office of the Dubuque County Recorder, together with a certified copy of this Resolution. Section 4. That the City Clerk be and is hereby directed to forward a copy of this Resolution to the Dubuque County Assessor and the Dubuque County Auditor. Passed, approved and adopted this 18th day of November, 2013. Attest: Kevin S irnstahl, City Clerk Roy ID. B�I�,T, Mayor STATE OF IOWA CERTIFICATE of the CITY CLERK SS: COUNTY OF DUBUQUE ) I, Kevin S. Firnstahl, do hereby certify that I am the duly appointed, qualified, City Clerk of the City of Dubuque, Iowa, in the County aforesaid, and as such City Clerk, I have in my possession or have access to the records of the proceedings of the City Council. I do further state that the hereto attached Resolution No. 325 -13 is a true and correct copy of the original. In Testimony Whereof, I hereunto set my hand and official seal of the City of Dubuque, Iowa. Dated at Dubuque, Iowa, on this 19th day of November, 2013. Ke in . Firnstahl, C , City Clerk (SEAL) REAL ESTATE TRANSFER - GROUNDWATER HAZARD STATEMENT TO BE COMPLETED BY TRANSFEROR TRANSFEROR: Name Merlin N. Reuter and Mary Rose Reuter Address 8376 Olde Davenport Road Dubuque Iowa 52003 Number and Street or RR City, Town or P.O. State Zip TRANSFEREE: Name City of Dubuque, Iowa Address 50 West 13th Street Dubuque Iowa 52001 Number and Street or RR City, Town or P.O. State Zip Address of Property Transferred: 2426 Washington Street Dubuque Iowa 52001 Number and Street or RR City, Town or P.O. State Zip Legal Description of Property: (Attach if necessary) The North Y2 of Lot 21 in O.S. Langworthy's Subdivision, in the city of Dubuque, Iowa, according to the recorded plat thereof 1. Wells (check one) X There are no known wells situated on this property. There is a well or wells situated on this property. The type(s), location(s) and legal status are stated below or set forth on an attached separate sheet, as necessary. 2. Solid Waste Disposal (check one) X There is no known solid waste disposal site on this property. _ There is a solid waste disposal site on this property and information related thereto is provided in Attachment #1, attached to this document. 3. Hazardous Wastes (check one) X There is no known hazardous waste on this property. There is hazardous waste on this property and information related thereto is provided in Attachment #1, attached to this document. 4. Underground Storage Tanks (check one) X There are no known underground storage tanks on this property. (Note exclusions such as small farm and residential motor fuel tanks, most heating oil tanks, cisterns and septic tanks, in instructions.) There is an underground storage tank on this property. The type(s), size(s) and any known substance(s) contained are listed below or on an attached separate sheet, as necessary. FILE WITH RECORDER DNR form 542 -0960 (July 18, 2012) 5. Private Burial Site (check one) X There are no known private burial sites on this property. _ There is a private burial site on this property. The location(s) of the site(s) and known identifying information of the decedent(s) is stated below or on an attached separate sheet, as necessary. 6. Private Sewage Disposal System (check one) X All buildings on this property are served by a public or semi - public sewage disposal system. _ This transaction does not involve the transfer of any building which has or is required by law to have a sewage disposal system. There is a building served by private sewage disposal system on this property or a building without any lawful sewage disposal system. A certified inspector's report is attached which documents the condition of the private sewage disposal system and whether any modifications are required to conform to standards adopted by the Department of Natural Resources. A certified inspection report must be accompanied by this form when recording. There is a building served by private sewage disposal system on this property. Weather or other temporary physical conditions prevent the certified inspection of the private sewage disposal system from being conducted. The buyer has executed a binding acknowledgment with the county board of health to conduct a certified inspection of the private sewage disposal system at the earliest practicable time and to be responsible for any required modifications to the private sewage disposal system as identified by the certified inspection. A copy of the binding acknowledgment is attached to this form. There is a building served by private sewage disposal system on this property. The buyer has executed a binding acknowledgment with the county board of health to install a new private sewage disposal system on this property within an agreed upon time period. A copy of the binding acknowledgment is provided with this form. There is a building served by private sewage disposal system on this property. The building to which the sewage disposal system is connected will be demolished without being occupied. The buyer has executed a binding acknowledgment with the county board of health to demolish the building within an agreed upon time period. A copy of the binding acknowledgment is provided with this form. [Exemption #9] _ This property is exempt from the private sewage disposal inspection requirements pursuant to the following exemption [Note: for exemption #9 use prior check box]: _ The private sewage disposal system has been installed within the past two years pursuant to permit number Information required by statements checked above should be provided here or on separate sheets attached hereto: I HEREBY DECLARE THAT I HAVE REVIEWED THE INSTRUCTIONS FOR THIS FORM AND THAT THE INFORMATION STATED ABOVE IS TRUE AND CORRECT. Signature: da..-L ( ansferorpfiAgent) FILE WITH RECORDER Telephone No.: �'3 STS-6 6 7 I-1,6 DNR form 542 -0960 (July 18, 2012) SELLER: 11 1 11 1 1 1 11 REAL ESTATE TRANSFER - DECLARATION OF VALUE Please read the instructions on the reverse side BEFORE completing and filing this form. Part I - TO BE COMPLETED BY BUYER, SELLER OR AGENT Merlin N. Reuter and Mary Rose Reuter Seller Address: 8376 Olde Davenport Road Dubuque Ioaw 52003 BUYER: City of Dubuque, Iowa SSN or FEIN: 483 -40 -1929 e-mail/phone. 563.556.6746 SSN or FEIN. 42- 6004596 • Buyer Address: 50 West 13th Street Dubuque Iowa 52001 e-mail/phone: (563) 589 -4110 Address of Property Conveyed 2426 Washington Street Dubuque Iowa 52001 Date of Instrument. ® Deed 1 ❑ Contract 2 • Legal Description: The North 1/2 of Lot 21 in O.S. Langworthy's Subdivision, in the city of Dubuque, Iowa, according to the recorded plat thereof Type of Sale (check all that apply): ❑ Fulfillment of prior year(s) contract ® Sale to /by Exempt Organization ❑ Auction Sale ❑ Corporate merger or reorganization ❑ Purchase of adjoining land ❑ Transfer of partial interest ❑ Quit Claim Deed ❑ Sale between family members or related parties ❑ Foreclosure, forfeitures, or transfers arising from default; forced sale Was this a sale of AG LAND to: ❑ Corporation ❑ Trust ❑ Alien ❑ Non - Resident Alien ❑ Limited Partnership • DECLARATION OF VALUE STATEMENT 1. Total Amount Paid $ 2. Amount Paid for Personal Property (see instructions) 3. Amount Paid for Real Property Only (1 minus 2) Contract Sale Information: Down Payment $ Length of Contract years Balloon Payment Date (if applicable) 69,000.00 $ 69,000.00 - Interest Rate % Monthly Payment $ I HEREBY DECLARE THAT THE INFORMATION CONTAINED IN PART I OF THIS FORM IS TRUE AND CORRECT AS DETAILED ON TH AC r THIS FORM . Printed Name. Ai y S 'OS E 1? F UT�ytte #. S-4 3 S�G6 gc1,6 ¢� / ❑ Buyer or ❑ Seller or ❑ Agent or ❑ Attorney Signature PART II - TO BE COMPLETED BY THE ASSESSOR Classification of Property: ❑ Res _4_ ❑ Com _5_ ❑ Ind _2_ ❑ Ag _1_ • Deeded Acres: • OCC TLA/GBA A Tax District • Primary Parcel Number • ( attach list of additional parcels) Full Assessed Value January 1 of Year of Sale Land Building Dwelling Total Good for study? ❑ Yes ❑ No NUTC A If No, give reason' Effective Date of Form 09/30/12 Iowa Department of Revenue ISBA 57006a (03/23/12) SPECIAL INSTRUCTIONS Visit our web site at www.iowa.gov /tax. See more detailed instructions online at www.iowa.gov /tax /forms /DOVdetails.pdf FILING INSTRUCTIONS: Iowa law requires that a "Declaration of Value" statement reflecting the full consideration paid in certain nonexempt real estate conveyances be submitted to the county recorder at the time a deed, contract, instrument, or other writing is presented for recording. Part I of this form is the prescribed "Declaration of Value" statement that must be completed by the buyer or seller or either's agent for nonexempt transactions. Part II of this form is to be completed only by the assessor. The blank area at the top of the form is for use by the county recorder. In this area the recorder will provide the following information: Date of Recording, Book and Page Number or Instrument Number, County, Real Estate Transfer Tax, Deed or Contract. IMPORTANT: This form does not have to be completed for any document presented for recording which clearly indicates on such document that it is an exempt transaction. Refer to Iowa Administrative Code 701 -79.5. If the transaction is exempt, but the reason for exemption is not stated on the actual document presented for recording, Part I of this form must be completed. If this form is not completed accurately and completely for nonexempt transactions by the buyer or seller or either's agent, the county recorder is required by law to refuse to record the contract, deed or other instrument conveying the affected property. Social Security Numbers (SSNs) and Federal ID Numbers (FEINs) are required by 701 IAC 79.5(5), pursuant to Iowa Code sections 428A.1 and 428A.7, as authorized by 42 U.S.C. §405(c)(2)(C)(i). All Social Security Numbers and Federal ID Numbers must be redacted prior to release to the public. TYPE OF SALE: Check all box or boxes that designate conditions that apply to the sale on the front section of the form. For purposes of indicating a "Sale Between Family Members" only the following relationships are to be considered: Mother Stepsister Foster Child Father Stepbrother Grandson Stepmother Daughter Mother -in -law Foster parent Son Father -in -law Granddaughter Stepfather Sister Daughter -in -law Foster brother Brother Son -in -law Grandfather Stepson Sister -in -law Niece Foster sister Brother -in -law Nephew Grandmother Stepdaughter DECLARATION OF VALUE STATEMENT: Total Amount Paid — Enter the entire and full purchase price of the property transferred, including down payment. Uncle Aunt Reporting of personal property should conform to the transfer document and any related income tax filings. Amount Paid for Personal Property — Enter the amount of the purchase price that was paid for personal property. For residential sales, personal property includes items that are not attached ( "built in ") to the home that are normally removed by the owner, when he or she vacates. This includes, but is not limited to items such as washers, dryers, drapes, stoves, refrigerators, and portable dishwashers. Personal property for commercial or industrial sales includes inventories, as well as equipment and fixtures classified and assessed as personal property. Reporting of personal property should conform to the transfer document and any related income tax filings. Amount Paid for Real Property Only — Subtract Line 2 from Line 1 and enter the difference here. IF THIS TRANSACTION IS EXEMPT FROM THE TRANSFER TAX, you may not be required to complete this form UNLESS you are claiming exemption number 1, 6,14, or 15, which require a Declaration of Value Statement. Exceptions Iowa Code 428A.2 1. (DOV required) Any executory contract for the sale of land under which the vendee is entitled to or does take possession thereof, or any assignment or cancellation thereof. 2. Any instrument of mortgage, assignment, extension, partial release, or satisfaction thereof. 3. Any will. 4. Any plat. 5. Any lease. 6. (DOV required for federal agency or instrumentality) Any deed, instrument, or writing in which the United States or any agency or instrumentality thereof or the state of Iowa or any agency, instrumentality, or governmental or political subdivision thereof is the grantor, assignor, transferor, or conveyor; and any deed, instrument or writing in which any of such unit of government is the grantee or assignee where there is no consideration. 7. Deeds for cemetery lots. 8. Deeds which secure a debt or other obligation, except those included in the sale of real property. 9. Deeds for the release of a security interest in property excepting those pertaining to the sale of real estate. 10. Deeds which, without additional consideration, confirm, correct, modify or supplement a deed previously recorded. 11. Deeds between husband and wife, or parent and child, without actual consideration. A cancellation of indebtedness alone which is secured by the property being transferred and which is not greater than the fair market value of the property being transferred is not actual consideration within the meaning of this subsection. 12. Tax deeds. 13. Deeds of partition where the interest conveyed is without consideration. However, if any of the parties take shares greater in value than their undivided interest a tax is due on the greater values, computed at the rate set out in section 428A.1. 14. (DOV required)The making or delivering of instruments of transfer resulting from a corporate merger, consolidation, or reorganization or a merger, consolidation, or reorganization of a limited liability company under the laws of the United States or any state thereof, where such instrument states such fact on the face thereof. 15. (DOV required) Deeds between a family corporation, partnership, limited partnership, limited liability partnership, or limited liability company and its stockholders, partners, or members for the purpose of transferring real property in an incorporation or corporate dissolution or the organization or dissolution of a partnership, limited partnership, limited liability partnership, or limited liability company under the laws of this state, where the deeds are given for no actual consideration other than for shares or for debt securities of the corporation, partnership, limited partnership, limited liability partnership, or limited liability company. For purposes of this subsection, a family corporation, partnership, limited partnership, limited liability partnership, or limited liability company is a corporation, partnership, limited partnership, limited liability partnership, or limited liability company where the majority of the voting stock of the corporation, or of the ownership shares of the partnership, limited partnership, limited liability partnership, or limited liability company is held by and the majority of the stockholders, partners, or members are persons related to each other as spouse, parent, grandparent, lineal ascendants of grandparents or their spouses and other lineal descendants of the grandparents or their spouses, or persons acting in a fiduciary capacity for persons so related and where all of its stockholders, partners, or members are natural persons or persons acting in a fiduciary capacity for the benefit of natural persons. 16. Deeds for the transfer of property or the transfer of an interest in property when the deed is executed between former spouses pursuant to a decree-of dissolution of marriage. 17. Deeds transferring easements. 18. Deeds giving back real property to lienholders in lieu of forfeitures or foreclosures. 19. Deeds executed by public officials in the performance of their official duties. 20. Deeds transferring distributions of assets to heirs at law or devisees under a will. 21. Deeds in which the consideration is five hundred dollars or less. 57006b (03/23/12) City of Dubuque CHECK NO 398212 AMOUNT $109.60 VENDOR 1688 DUBUQUE COUNTY RECORDER CHECK DATE 11/18/2013 Activity /Project Account Purchase Order Invoice No Amount Description 7201654 73111 TRANSFERTAX $109.60 TRANSFER TAC FOR 2426 WASHINGTON ZZZZ TOTAL $109.60 THE CITY OF 1I1Ji?JE City Hall 50 West 13th Street Masterpiece on the Mississippi Dubuque, Iowa 52001 DUBUQUE BANK & TRUST DUBUQUE, IOWA PAY d. ONE HUNDRED NINE DOLLARS AND SIXTY CENTS************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** TO. THE ORDER OP DUBUQUE COUNTY RECORDER 720 CENTRAL AVENUE DUBUQUE IA 52001 Check No, 398212 Date 11/18/2013 Amount $109.60 * 039821,2P I:0 7 3900 5 3 5i: 00 0 3 211' Author i : d Signature e OFFER TO BUY REAL ESTATE AND ACCEPTANCE TO: Merlin and Mary Rose Reuter, Seller: SECTION 1. REAL ESTATE DESCRIPTION. The City of Dubuque, Iowa (Buyer) offers to buy real estate in Dubuque County, Iowa, described as follows: The North 1/2 of Lot 21 in O.S. Langworthy's Subivision legal description to be confirmed per continued abstract per Section 9, with any easements and appurtenant servient estates, but subject to the following: a) any zoning and other ordinances; b) any covenants of record; c) any easements of record for public utilities, roads and highways. SECTION 2. PRICE. The purchase price shall be $69,000.00, payable in cash at the Closing. SECTION 3. REAL ESTATE TAXES. Seller shall pay any unpaid real estate taxes payable for fiscal year 2012 -2013 and prior years. Seller shall also pay real estate taxes for fiscal year 2013 -2014 prorated through the date of closing. Buyer shall pay all subsequent real estate taxes after the date of closing. SECTION 4. SPECIAL ASSESSMENTS. Seller shall pay all special assessments, if any, which are a lien as of the date of closing, prorated to the date of closing. SECTION 5. RISK OF LOSS AND INSURANCE. Sellers shall bear the risk of loss or damage to the Real Estate prior to closing or possession, whichever first occurs. Sellers agree to maintain existing insurance and Buyer may purchase additional insurance. In the event of substantial damage or destruction prior to closing, this Agreement shall be null and void; provided, however, Buyer shall have the option to complete the closing and receive insurance proceeds regardless of the extent of damages. The Real Estate shall be deemed substantially damaged or destroyed if it cannot be restored to its present condition on or before the closing date. SECTION 6. CARE AND MAINTENANCE. The Real Estate shall be preserved in its present condition and delivered intact at the time possession is delivered to Buyer, provided, however, if there is loss or destruction of all or any part of the Real Estate from causes covered by the insurance maintained by Seller, Buyer agrees to accept such damaged or destroyed Real Estate together with such insurance proceeds in lieu of the Real Estate in its present condition and Seller shall not be required to repair or replace same. SECTION 7. POSSESSION. If Buyer timely performs all obligations, possession of the Real Estate shall be delivered to Buyer on November 1, 2013, or such earlier date as the parties may agree in writing, with any adjustments of rent, insurance, and interest to be made as of the date of transfer of possession. 09192013maq SECTION 8. FIXTURES. All property that integrally belongs to or is part of the buildings on the Real Estate, whether attached or detached, such as light fixtures, shades, rods, blinds, awnings, windows, storm doors, screens, plumbing fixtures, water heaters, water softeners, automatic heating equipment, wall to wall carpeting, built -in items and electrical service cable, outside television towers and antenna, fencing, gates and landscaping shall be considered a part of Real Estate and included in the sale. SECTION 9. ABSTRACT AND TITLE. Seller shall promptly obtain an abstract of title to the Real Estate. At Buyer's expense, the abstract will be continued through the date of acceptance of this offer, and delivered to Buyer for examination. It shall show merchantable title in Seller in conformity with this agreement, Iowa law and Title Standards of the Iowa State Bar Association. The abstract shall become the property of the Buyer when the purchase price is paid in full. Seller shall pay the costs of any additional abstracting and title work due to any act or omission of Seller, including transfers by or the death of Seller or its assignees. SECTION 10. DEED. Upon payment of the purchase price, Seller shall convey the Real Estate to Buyer, by Warranty Deed, free and clear of all liens, restrictions, and encumbrances except as provided in 1(a). through 1(c). Any general warranties of title shall extend only to the time of acceptance of this offer, with special warranties as to acts of Seller continuing up to time of delivery of the deed. SECTION 11. SECTION 12. TIME IS OF THE ESSENCE. Time is of the essence in this contract. REMEDIES OF THE PARTIES 12.1 If Buyer fails to timely perform this contract, Seller may forfeit it as provided in the Iowa Code, and all payments made shall be forfeited or, at Seller's option, upon thirty days written notice of intention to accelerate the payment of the entire balance because of such failure (during which thirty days such failure is not corrected) Seller may declare the entire balance immediately due and payable. Thereafter this contract may be foreclosed in equity and the Court may appoint a receiver. 12.2 If Seller fails to timely perform this contract, Buyer has the right to have all payments made returned to it. 12.3 Buyer and Seller also are entitled to utilize any and all other remedies or actions at law or in equity available to them and shall be entitled to obtain judgment for costs and attorney fees as permitted by law. SECTION 13. CONTRACT BINDING ON SUCCESSORS IN INTEREST. This contract shall apply to and bind the successors in interest of the parties. 2 SECTION 14. CONSTRUCTION. Words and phrases shall be construed as in the singular or plural number, and as masculine, feminine or neuter gender, according to the context. SECTION 15. TIME FOR ACCEPTANCE. If this offer is not accepted by Seller on or before October 15, 2013 it shall become void and all payments shall be repaid to the Buyer. SECTION 17. OTHER PROVISIONS. 17.1 The Offer is subject to final approval of the City Council of the City of Dubuque, Iowa in its sole discretion. If the City Council of the City of Dubuque, Iowa does not approve this Offer, it shall become automatically void and neither party shall be bound by the terms and conditions set forth herein. 17.2 After execution of this Offer by Seller and Buyer and final approval of the City Council of the City of Dubuque, Iowa, Buyer shall deliver a copy of the executed Offer to Buy Real Estate and Acceptance executed by Michael C. Van Milligen, City Manager, along with a copy of the Resolution of the City Council authorizing the purchase of this Real Estate. 17.3 Buyer, its counsel, accountants, agents and other representatives, shall have full and continuing access to the Real Estate and all parts thereof, upon reasonable notice to Seller for the purpose of inspecting, surveying, engineering, test boring, performance of environmental tests and such other work as Buyer shall consider appropriate, provided that Buyer shall hold Seller harmless and fully indemnify Seller against any damage, claim, liability or cause of action arising from or caused by the actions of Buyer, its agents, or representatives upon the Real Estate or the Donated Real Estate (except for any damage, claim, liability or cause of action arising from conditions existing prior to any such entry upon the Real Estate), and shall have the further right to make such inquiries of governmental agencies and utility companies, etc. and to make such feasibility studies and analyses as Buyer considers appropriate. 17.4 Seller warrants that the rights of all tenants shall be terminated by Seller prior to closing and that there will be no tenants whose rights in the Real Estate survive the closing. This covenant shall survive the closing. 17.5 Until ten (10) days prior to closing, Buyer shall have the right to terminate this agreement if environmental issues exist on the Real Estate that Buyer determines in its sole discretion do not permit Buyer to use the Real Estate for its intended use. Prior to terminating this Agreement pursuant to this section, Buyer shall offer Seller the opportunity to remediate the Real Estate to the satisfaction of Buyer in its sole discretion and at Seller's sole cost. 17.6 The Real Estate is sold /purchased "as is" and "with all faults ". 3 Dated: // CITY OF DUBUQUE, IOWA By: Michael C. Van Milligen City Manager 4 THIS OFFER IS ACCEPTED Dated: /0 — . / ,3 By: 6( ,z4s 1 %i5 Merlin Reuter By: // et Mar Ro euter AMENDMENT TO OFFER TO BUY REAL ESTATE AND ACCEPTANCE BETWEEN THE CITY OF DUBUQUE, IOWA AND MERLIN AND MARY ROSE REUTER This AMENDMENT TO OFFER TO BUY REAL ESTATE AND ACCEPTANCE is dated for reference purposes the (g$;tday of November, 2013. Whereas, the City of Dubuque (Buyer) and Merlin and Mary Rose Reuter (Seller) are parties to an Offer to Buy Real Estate And Acceptance (Offer) executed by the Seller on October 3, 2013; and Whereas, the parties now desire to amend the Agreement as set forth herein: 1 Section 7 is amended to read as follows: Section 7. POSSESSION. If Buyer timely performs all obligations, possession of the Real Estate shall be delivered to Buyer on December 1, 2013, or such earlier date as the parties may agree in writing, with any adjustments of rent, insurance, and interest to be made as of the date of transfer of possession. 2. Section 15. TIME FOR ACCEPTANCE. If this offer is not accepted by Seller on or before November 18, 2013, it shall become void and all payments shall be repaid to the Buyer. 3. This amendment is subject to the approval of the City Council of the City of Dubuque, Iowa. CITY OF DUBUQUE, IOWA SELLER By: Roy D By: uol, Mayor Merlin Reuter J By: �� � By: 7% Kevi S. Firnstah , City Ierk Mary IRO e Rdute Y Date: �� Date: // _ / 3 - /-3 11122013maq ACKNOWLEDGMENT OF VOLUNTARY NEGOTIATION AND PURCHASE OF PROPERTY Project: Bee Branch Creek Restoration Project Parcel Number: 1013451011 As owner(s) of real estate needed for the above referenced project and parcel, we acknowledge this is a voluntarily negotiated purchase by the City of Dubuque, Iowa under Section 6B.1A of the Code of Iowa, and is not an acquisition by the City of Dubuque, Iowa through an exercise of the power of eminent domain under Chapter 6B of the Code of Iowa. This voluntarily negotiated sale to the City of Dubuque, Iowa was made without any coercive action of any nature. Mer in Reuter 77/Gt.-LA- MaRosReut r Date i0 -V_ Date 3 6WP/Ly) Notary" Public in and for Dubuque County, Iowa SARA WALDRON z ease Commission Number 732774 o Commission Expires %ovuP -41 ,«,N 3;z0ry Closing Statement Buyer: The City of Dubuque, Iowa Seller: Merlin and Mary Rose Reuter Property: 2426 Washington Street, Dubuque, IA 52001 Closing Date: 11/19/2013 Purchase Price Down Payment Balance Due at Closing $69,000.00 $0.00 $69,000.00 Seller's Expenses: Transfer Tax $109.60 Real Estate Taxes: 2nd 1/2 2012 -2013 $394.00 1st 1/2 2013 -2014 (7/1/2013 - 11/19/2013) $788.00/365 days = $2.16 * 142 days) $306.56 Total Seller's Expenses: $810.16 Net Proceeds to Seller from sale of 2426 Washington Street $68,189.84 Checks from Buyer for Closing: Dubuque County Recorder's Office Real Estate Transfer Taxes Check payable to Merlin and Mary Rose Reuter I have reviewed the Closing Statement and agree to the above disbursements. Merlin Reuter $109.60 $68,189.84 Date Date Form W -9 (Rev. August 2013) Department of the Treasury Internal Revenue Service Request for Taxpayer Identification Number and Certification Give Form to the requester. Do not send to the IRS. Print or type See Specific Instructions on page 2. Name (as shown on your i e tax r Business ame/di g ded entity na e, if different from above Check appropriate box for federal tax classification: Alndividual/sole proprietor • C Corporation i• S Corporation MI Partnership • Trust/estate • Limited liability company. Enter the tax classification (C =C corporation, S =S corporation, P= partnership) • Exemptions (see instructions): Exempt payee code (if any) Exemption from FATCA reporting code (if any) i• Other (see instructions) • Address (number, street, a apt. o suite no.) 3 j /) ef Requester's name and address (optional) C � at-bur-b446, Ilk C���� V City, st e, and ZIP code List account number(s) here (optional) Part I Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on the "Name" line Social security number to avoid backup withholding. For individuals, this is your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities. it is your employer identification number (EIN). If you do not have a number. see How to get a /1 / - v -90 / 0 - a T I 7 TIN on page 3. Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose number to enter. Employer identification number Part II Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and 2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and 3. I am a U.S. citizen or other U.S. person (defined below), and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions on page 3. �) Sign Here Signature of U.S. person ■ General Instructions f Section references are to the Internal Revenue Code unless otherwise noted. Future developments. The IRS has created a page on IRS.gov for information about Form W -9, at www.irs.gov /w9. Information about any future developments affecting Form W -9 (such as legislation enacted after we release it) will be posted on that page. Purpose of Form A person who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) to report, for example, income paid to you, payments made to you in settlement of payment card and third party network transactions, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA. Use Form W -9 only if you are a U.S. person (including a resident alien), to provide your correct TIN to the person requesting it (the requester) and, when applicable, to: 1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued), 2. Certify that you are not subject to backup withholding, or 3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the Date ■ //- �9-- / 3 withholding tax on foreign partners' share of effectively connected income, and 4. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. Note. If you are a U.S. person and a requester gives you a form other than Form W -9 to request your TIN, you must use the requester's form if it is substantially similar to this Form W -9. Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are: • An individual who is a U.S. citizen or U.S. resident alien, • A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States, • An estate (other than a foreign estate), or • A domestic trust (as defined in Regulations section 301.7701 -7). Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax under section 1446 on any foreign partners' share of effectively connected taxable income from such business. Further, in certain cases where a Form W -9 has not been received, the rules under section 1446 require a partnership to presume that a partner is a foreign person, and pay the section 1446 withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W -9 to the partnership to establish your U.S. status and avoid section 1446 withholding on your share of partnership income. Cat. No. 10231X Form W -9 (Rev. 8 -2013) Form W -9 (Rev. 8 -2013) Page 2 In the cases below, the following person must give Form W -9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States: • In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and not the entity, • In the case of a grantor trust with a U.S. grantor or other U.S. owner, generally, the U.S. grantor or other U.S. owner of the grantor trust and not the trust, and • In the case of a U.S. trust (other than a grantor trust), the U.S. trust (other than a grantor trust) and not the beneficiaries of the trust. Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person, do not use Form W -9. Instead, use the appropriate Form W -8 or Form 8233 (see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities). Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax treaties contain a provision known as a "saving clause." Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the payee has otherwise become a U.S. resident alien for tax purposes. If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W -9 that specifies the following five items: 1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien. 2. The treaty article addressing the income. 3. The article number (or location) in the tax treaty that contains the saving clause and its exceptions. 4. The type and amount of income that qualifies for the exemption from tax. 5. Sufficient facts to justify the exemption from tax under the terms of the treaty article. Example. Article 20 of the U.S. -China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship income would attach to Form W -9 a statement that includes the information described above to support that exemption. If you are a nonresident alien or a foreign entity, give the requester the appropriate completed Form W -8 or Form 8233. What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS a percentage of such payments. This is called "backup withholding." Payments that may be subject to backup withholding include interest, tax- exempt interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, payments made in settlement of payment card and third party network transactions, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding. You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return. Payments you receive will be subject to backup withholding if: 1. You do not furnish your TIN to the requester, 2. You do not certify your TIN when required (see the Part II instructions on page 3 for details), 3. The IRS tells the requester that you furnished an incorrect TIN, 4. The IRS tells you that you are subject to backup withholding because you did not report all your Interest and dividends on your tax return (for reportable interest and dividends only), or 5. You do not certify to the requester that you are not subject to backup withholding under 4 above (for reportable interest and dividend accounts opened after 1983 only). Certain payees and payments are exempt from backup withholding. See Exempt payee code on page 3 and the separate Instructions for the Requester of Form W -9 for more information. Also see Special rules for partnerships on page 1. What is FATCA reporting? The Foreign Account Tax Compliance Act ( FATCA) requires a participating foreign financial institution to report all United States account holders that are specified United States persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code on page 3 and the Instructions for the Requester of Form W -9 for more information. Updating Your Information You must provide updated information to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you no longer are tax exempt. In addition, you must fumish a new Form W -9 if the name or TIN changes for the account, for example, if the grantor of a grantor trust dies. Penalties Failure to fumish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect. Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty. Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and /or imprisonment. Misuse of TINS. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties. Specific Instructions Name If you are an individual, you must generally enter the name shown on your income tax return. However, if you have changed your last name, for instance, due to marriage without informing the Social Security Administration of the name change, enter your first name, the last name shown on your social security card, and your new last name. If the account is in joint names, list first, and then circle, the name of the person or entity whose number you entered in Part I of the form. Sole proprietor. Enter your individual name as shown on your income tax return on the "Name" line. You may enter your business, trade, or "doing business as (DBA)" name on the "Business name /disregarded entity name" line. Partnership, C Corporation, or S Corporation. Enter the entity's name on the "Name" line and any business, trade, or "doing business as (DBA) name" on the "Business name /disregarded entity name" line. Disregarded entity. For U.S. federal tax purposes, an entity that is disregarded as an entity separate from its owner is treated as a "disregarded entity." See Regulation section 301.7701- 2(c)(2)(iii). Enter the owner's name on the "Name" line. The name of the entity entered on the "Name" line should never be a disregarded entity. The name on the "Name" line must be the name shown on the income tax return on which the income should be reported. For example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes has a single owner that is a U.S. person, the U.S. owner's name is required to be provided on the "Name" line. If the direct owner of the entity is also a disregarded entity, enter the first owner that is not disregarded for federal tax purposes. Enter the disregarded entity's name on the "Business name /disregarded entity name" line. If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W -8 instead of a Form W -9. This is the case even if the foreign person has a U.S. TIN. Note. Check the appropriate box for the U.S. federal tax classification of the person whose name is entered on the "Name" line (IndividuaVsole proprietor, Partnership, C Corporation, S Corporation, Trust/estate). Limited Liability Company (LLC). If the person identified on the "Name" line is an LLC, check the "Limited liability company" box only and enter the appropriate code for the U.S. federal tax classification in the space provided. If you are an LLC that is treated as a partnership for U.S. federal tax purposes, enter "P" for partnership. If you are an LLC that has filed a Form 8832 or a Form 2553 to be taxed as a corporation, enter "C" for C corporation or "S" for S corporation, as appropriate. If you are an LLC that is disregarded as an entity separate from its owner under Regulation section 301.7701 -3 (except for employment and excise tax), do not check the LLC box unless the owner of the LLC (required to be identified on the "Name" line) is another LLC that is not disregarded for U.S. federal tax purposes. If the LLC is disregarded as an entity separate from its owner, enter the appropriate tax classification of the owner identified on the "Name" line. Other entities. Enter your business name as shown on required U.S. federal tax documents on the "Name" line. This name should match the name shown on the charter or other legal document creating the entity. You may enter any business, trade, or DBA name on the "Business name /disregarded entity name" line. Exemptions If you are exempt from backup withholding and /or FATCA reporting, enter in the Exemptions box, any code(s) that may apply to you. See Exempt payee code and Exemption from FATCA reporting code on page 3. Form W -9 (Rev. 8 -2013) Page 3 Exempt payee code. Generally, individuals (Including sole proprietors) are not exempt from backup withholding. Corporations are exempt from backup withholding for certain payments, such as interest and dividends. Corporations are not exempt from backup withholding for payments made in settlement of payment card or third party network transactions. Note. If you are exempt from backup withholding, you should still complete this form to avoid possible erroneous backup withholding. The following codes identify payees that are exempt from backup withholding: 1 —An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(0(2) 2 —The United States or any of its agencies or instrumentalities 3 —A state, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities 4 —A foreign government or any of its political subdivisions, agencies, or instrumentalities 5 —A corporation 6 —A dealer in securities or commodities required to register in the United States, the District of Columbia, or a possession of the United States 7 —A futures commission merchant registered with the Commodity Futures Trading Commission 8 —A real estate investment trust 9 —An entity registered at all times during the tax year under the Investment Company Act of 1940 10 —A common trust fund operated by a bank under section 584(a) 11 —A financial institution 12 —A middleman known in the investment community as a nominee or custodian 13 —A trust exempt from tax under section 664 or described in section 4947 The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13. IF the payment is for... THEN the payment is exempt for... Interest and dividend payments All exempt payees except for 7 Broker transactions Exempt payees 1 through 4 and 6 through 11 and all C corporations. S corporations must not enter an exempt payee code because they are exempt only for sales of noncovered securities acquired prior to 2012. Barter exchange transactions and patronage dividends Exempt payees 1 through 4 Payments over $600 required to be reported and direct sales over $5,0001 Generally, exempt payees 1 through 52 Payments made in settlement of payment card or third party network transactions Exempt payees 1 through 4 1 See Form 1099 -MISC, Miscellaneous Income, and its instructions. 2 However, the following payments made to a corporation and reportable on Form 1099 -MISC are not exempt from backup withholding: medical and health care payments, attorneys' fees, gross proceeds paid to an attorney, and payments for services paid by a federal executive agency. Exemption from FATCA reporting code. The following codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. Therefore, if you are only submitting this form for an account you hold in the United States, you may leave this field blank. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements. A —An organization exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701(a)(37) B —The United States or any of its agencies or instrumentalities C —A state, the District of Columbia, a possession of the United States, or any of their political subdivisions or instrumentalities D —A corporation the stock of which is regularly traded on one or more established securities markets, as described in Reg. section 1.1472- 1(c)(1)(i) E —A corporation that is a member of the same expanded affiliated group as a corporation described in Reg. section 1.1472- 1(c)(1)(0 F —A dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the United States or any state G —A real estate investment trust H —A regulated investment company as defined in section 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940 I —A common trust fund as defined in section 584(a) J —A bank as defined in section 581 K —A broker L —A trust exempt from tax under section 664 or described in section 4947(a)(1) M —A tax exempt trust under a section 403(b) plan or section 457(g) plan Part I. Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS individual taxpayer identification number (ITIN). Enter it in the social security number box. If you do not have an ITIN, see How to get a TIN below. If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However, the IRS prefers that you use your SSN. If you are a single- member LLC that is disregarded as an entity separate from its owner (see Limited Liability Company (LLC) on page 2), enter the owner's SSN (or EIN, if the owner has one). Do not enter the disregarded entity's EIN. If the LLC is classified as a corporation or partnership, enter the entity's EIN. Note. See the chart on page 4 for further clarification of name and TIN combinations. How to get a TIN. If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS -5, Application for a Social Security Card, from your local Social Security Administration office or get this form online at www.ssa.gov. You may also get this form by calling 1- 800 - 772 -1213. Use Form W -7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS -4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov /businesses and clicking on Employer Identification Number (EIN) under Starting a Business. You can get Forms W -7 and SS -4 from the IRS by visiting IRS.gov or by calling 1-800 - TAX -FORM (1- 800 - 829 - 3676). If you are asked to complete Form W -9 but do not have a TIN, apply for a TIN and write "Applied For" in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60 -day rule does not apply to other types of payments. You will be subject to backup withholding on all such payments until you provide your TIN to the requester. Note. Entering "Applied For" means that you have already applied for a TIN or that you intend to apply for one soon. Caution: A disregarded U.S. entity that has a foreign owner must use the appropriate Form W -8. Part II. Certification To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W -9. You may be requested to sign by the withholding agent even if items 1, 4, or 5 below Indicate otherwise. For a joint account, only the person whose TIN is shown in Part I should sign (when required). In the case of a disregarded entity, the person identified on the "Name" line must sign. Exempt payees, see Exempt payee code earlier. Signature requirements. Complete the certification as indicated in items 1 through 5 below. 1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983. You must give your correct TIN, but you do not have to sign the certification. 2. Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983. You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to the requester, you must cross out item 2 in the certification before signing the form. 3. Real estate transactions. You must sign the certification. You may cross out item 2 of the certification. 4. Other payments. You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN. "Other payments" include payments made in the course of the requester's trade or business for rents, royalties, goods (other than bills for merchandise), medical and health care services (including payments to corporations), payments to a nonemployee for services, payments made in settlement of payment card and third party network transactions, payments to certain fishing boat crew members and fishermen, and gross proceeds paid to attorneys (including payments to corporations). 5. Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), IRA, Coverdell ESA, Archer MSA or HSA contributions or distributions, and pension distributions. You must give your correct TIN, but you do not have to sign the certification. Form W -9 (Rev. 8 -2013) Page 4 What Name and Number To Give the Requester For this type of account: Give name and SSN of: 1. Individual 2. Two or more individuals Ooint account) 3. Custodian account of a minor (Uniform Gift to Minors Act) 4. a. The usual revocable savings trust (grantor is also trustee) b. So- called trust account that is not a legal or valid trust under state law 5. Sole proprietorship or disregarded entity owned by an individual 6. Grantor trust filing under Optional Form 1099 Filing Method 1 (see Regulation section 1.671- 4(b)(2)(i)(A)) The individual The actual owner of the account or, if combined funds, the first individual on the account' The minor' The grantor- trustee' The actual owner' The owner' The grantor` For this type of account: Give name and EIN of: 7. Disregarded entity not owned by an individual 8. A valid trust, estate, or pension trust 9. Corporation or LLC electing corporate status on Form 8832 or Form 2553 10. Association, club, religious, charitable, educational, or other tax- exempt organization 11. Partnership or multi- member LLC 12. A broker or registered nominee 13. Account with the Department of Agriculture in the name of a public entity (such as a state or local government, school district, or prison) that receives agricultural program payments 14. Grantor trust filing under the Form 1041 Filing Method or the Optional Form 1099 Filing Method 2 (see Regulation section 1.671- 4 (b)(2)()(B)) The owner Legal entity ° The corporation The organization The partnership The broker or nominee The public entity The trust List first and circle the name of the person whose number you furnish. If only one person on a joint account has an SSN, that person's number must be fumished. 'Circle the minor's name and fumish the minor's SSN. s You must show your Individual name and you may also enter your business or "DBA" name on the "Business name/disregarded entity" name line. You may use either your SSN or EIN Of you have one), but the IRS encourages you to use your SSN. a List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) Also see Special rules for partnerships on page 1. *Note. Grantor also must provide a Form W -9 to trustee of trust. Note. If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed. Secure Your Tax Records from Identity Theft Identity theft occurs when someone uses your personal information such as your name, social security number (SSN), or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. To reduce your risk: • Protect your SSN, • Ensure your employer is protecting your SSN, and • Be careful when choosing a tax preparer. If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter. If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Theft Hotline at 1- 800 - 908 -4490 or submit Form 14039. For more information, see Publication 4535, Identity Theft Prevention and Victim Assistance. Victims of identity theft who are experiencing economic hams or a system problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll -free case intake line at 1- 877 - 777 -4778 or TTY/TDD 1- 800 - 829 -4059. Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common act is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft. The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request personal detailed information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts. If you receive an unsolicited email claiming to be from the IRS, forward this message to phishing@irs.gov. You may also report misuse of the IRS name, logo, or other IRS property to the Treasury Inspector General for Tax Administration at 1 -800- 366 -4484. You can forward suspicious emails to the Federal Trade Commission at: spam @uce.gov or contact them at www.ftc.gov /idtheft or 1-877 - IDTHEFT (1 -877- 438 - 4338). Visit IRS.gov to learn more about identity theft and how to reduce your risk. Privacy Act Notice Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons (including federal agencies) who are required to file information returns with the IRS to report interest, dividends, or certain other income paid to you; mortgage interest you paid; the acquisition or abandonment of secured property; the cancellation of debt; or contributions you made to an IRA, Archer MSA, or HSA. The person collecting this form uses the information on the form to file information returns with the IRS, reporting the above information. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their laws. The information also may be disclosed to other countries under a treaty, to federal and state agencies to enforce civil and criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You must provide your TIN whether or not you are required to file a tax retum. Under section 3406, payers must generally withhold a percentage of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to the payer. Certain penalties may also apply for providing false or fraudulent information. iuiufloiiiu11mii111aummuni111imiiA Doc ID 007850620004 Type GEN Kind DEED WITH RESOLUTION Recorded: 11/21/2013 at 11:32:17 AM Fee Amt: $136.60 Pape 1 of 4 Revenue Tax: $109.60 Dubuque County Iowa Kathy Flynn Thurlow Recorder F11e2013- 00018115 ©THE IOWA STATE BAR ASSOCIATION Maureen A. Quann FOR THE LEGAL EFFECT OF THE USE OF Official Form No. 101 - August 2013 THIS FORM, CONSULT YOUR LAWYER Return To: Preparer: Taxpayer: Q, 517A rk, Maureen A. Quann, Suite 330 300 Main Street, Dubuque, IA 52001 (563) 589 -4381 Maureen A. Quann, Suite 330 300 Main Street, Dubuque, IA 52001 (563) 589 -4381 City of Dubuque,. Iowa, 50 West 13th Street Dubuque, IA 52001 0 WARRANTY DEED • 7 ssoc> Al•° For the consideration of one Dollar(s) and other valuable consideration, Merlin N. Reuter and Mary Rose Reuter, husband and wife do hereby Convey to City of Dubuque, Iowa the following described real estate in Dubuque County, Iowa: The North 1/2 of Lot 21 in O.S. Langworthy's Subdivision, in the city of Dubuque, Iowa, according to the recorded plat thereof Grantors do Hereby Covenant with grantees, and successors in interest, that grantors hold the real estate by title in fee simple; that they have good and lawful authority to sell and Convey the real estate; that the real estate is free and clear of all liens and encumbrances except as may be above stated; and grantors Covenant to Warrant and Defend the real estate against the lawful claims of all persons except as may be above stated. Each of the undersigned hereby relinquishes all rights of dower, homestead and distributive share in and to the real estate. Words and phrases herein, including acknowledgment hereof, shall be construed as in the singular or plural number, and as masculine or feminine gender, according to the context. Dated. ,% _../ 9 -/ 3 J % " l-6i U Merlin N. Reuter (Grantor) Ma o Reuter (Grantor) STATE OF IOWA COUNTY OF Dubu ue This record was acknowledged before me this jA day of OVew, , j - , 201 , by Merlin N. Reuter and Mary Rose Reuter, husband and wife r MAUREEN A. QUANN ,0-, Commission Numb r 769 1 - )147:3-,-,-,v,, . My Comm- Exp. Sign ure of Notary ublic (This form of acknowledgment for individual grantor(s) only) 600 e Q(,(1)4,1 cu. vI� RESOLUTION NO. 325 -13 RESOLUTION APPROVING THE ACQUISITION OF REAL ESTATE OWNED BY MERLIN REUTER AND MARY ROSE REUTER IN THE CITY OF DUBUQUE Whereas, the City of Dubuque intends to acquire certain real estate located immediately adjacent to the area of the Bee Branch Creek Restoration Project for stormwater mitigation activities as recommended in the 2001 "Drainage Basin Master Plan "; and Whereas, this certain real estate is not currently part of or located within the Bee Branch Creek Restoration Project; and Whereas, the owners of this certain real estate approached the City of Dubuque voluntarily and proposed that the City of Dubuque acquire the property for possible future addition to, but not currently as part of, the Bee Branch Creek Restoration Project; and Whereas, the acquisition of this real estate is a voluntarily negotiated purchase by the City of Dubuque under Section 6B.1A of the Code of Iowa, and is not an acquisition by the City of Dubuque through its exercise of the power of eminent domain under Chapter 6B of the Code of Iowa; and Whereas, a purchase agreement and an amendment thereto have been finalized with the owners of the real estate scheduled for acquisition and an Acknowledgment of Voluntary Negotiation has been executed by the owners. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DUBUQUE, IOWA: Section 1. That the City of Dubuque, Iowa hereby approves the acquisition of the following legally described real estate: The North % of Lot 21 in O.S. Langworthy's Subdivision at the cost of Sixty -Nine Thousand and 00/100 Dollars ($69,000.00). Section 2. That the City of Dubuque be and is hereby authorized to accept a Warranty Deed from the owners, conveying the owner's interest to the City of Dubuque, Iowa for the herein described real estate. Section 3. That the City Clerk be and is hereby authorized and directed to cause said Warranty Deed _to -be recorded in the office of the Dubuque County Recorder, together with a certified copy of this Resolution. Section 4. That the City Clerk be and is hereby directed to forward a copy of this Resolution to the Dubuque County Assessor and the Dubuque County Auditor. Passed, approved and adopted this 18th day of November, 2013. Attest: Kevin S irnstahl, City Clerk CERTIFICATE of the CITY CLERK STATE OF IOWA ) SS: COUNTY OF DUBUQUE ) I, Kevin S. Firnstahl, do hereby certify that I am the duly appointed, qualified, City Clerk of the City of Dubuque, Iowa, in the County aforesaid, and as such City Clerk, I have in my possession or have access to the records of the proceedings of the City Council. I do further state that the hereto attached Resolution No. 325 -13 is a true and correct copy of the original. In Testimony Whereof, I hereunto set my hand and official seal of the City of Dubuque, Iowa. Dated at Dubuque, Iowa, on this 19th day of November, 2013. Ke in . Firnstahl, C _ City Clerk Doc ID 007850630002 Type' GWH Kind GROUNDWATER HAZARD Recorded: 11/21/2013 at 11:32:32 AM Fee Amt: $0.00 Page 1 of 2 Dubuque County Iowa Kathy Flynn Thurlow Recorder /� Fi1e2013- 00002024 REAL ESTATE TRANSFER - GROUNDWATER HAZARD STATEMENT TO BE COMPLETED BY TRANSFEROR TRANSFEROR: Name Merlin N. Reuter and Mary Rose Reuter Address 8376 Olde Davenport Road Dubuque Iowa 52003 Number and Street or RR City, Town or P.O. State Zip TRANSFEREE: Name City of Dubuque, Iowa Address 50 West 13th Street Dubuque Iowa 52001 Number and Street or RR City, Town or P.O. State Zip Address of Property Transferred: 2426 Washington Street Dubuque Iowa 52001 Number and Street or RR City, Town or P.O. State Zip Legal Description of Property: (Attach if necessary) The North %2 of Lot 21 in O.S. Langworthy's Subdivision, in the city of Dubuque, Iowa, according to the recorded plat thereof 1. Wells (check one) X There are no known wells situated on this property. _ There is a well or wells situated on this property. The type(s), location(s) and legal status are stated below or set forth on an attached separate sheet, as necessary. 2. Solid Waste Disposal (check one) X There is no known solid waste disposal site on this property. _ There is a solid waste disposal site on this property and information related thereto is provided in Attachment #1, attached to this document. 3. Hazardous Wastes (check one) X There is no known hazardous waste on this property. There is hazardous waste on this property and information related thereto is provided in Attachment #1, attached to this document. 4. Underground Storage Tanks (check one) X There are no known underground storage tanks on this property. (Note exclusions such as small farm and residential - motor fuel = tanks, most heating oil tanks, cisterns and septic tanks, in instructions.) _ There is an underground storage tank on this property. The type(s), size(s) and any known substance(s) contained are listed below or on an attached separate sheet, as necessary. FILE WITH RECORDER DNR form 542 -0960 (July 18, 2012) 3,olb 1S 5. Private Burial Site (check one) X There are no known private burial sites on this property. _ There is a private burial site on this property. The location(s) of the site(s) and known identifying information of the decedent(s) is stated below or on an attached separate sheet, as necessary. 6. Private Sewage Disposal System (check one) X All buildings on this property are served by a public or semi - public sewage disposal system. _ This transaction does not involve the transfer of any building which has or is required by law to have a sewage disposal system. _ There is a building served by private sewage disposal system on this property or a building without any lawful sewage disposal system. A certified inspector's report is attached which documents the condition of the private sewage disposal system and whether any modifications are required to conform to standards adopted by the Department of Natural Resources. A certified inspection report must be accompanied by this form when recording. There is a building served by private sewage disposal system on this property. Weather or other temporary physical conditions prevent the certified inspection of the private sewage disposal system from being conducted. The buyer has executed a binding acknowledgment with the county board of health to conduct a certified inspection of the private sewage disposal system at the earliest practicable time and to be responsible for any required modifications to the private sewage disposal system as identified by the certified inspection. A copy of the binding acknowledgment is attached to this form. _ There is a building served by private sewage disposal system on this property. The buyer has executed a binding acknowledgment with the county board of health to install a new private sewage disposal system on this property within an agreed upon time period. A copy of the binding acknowledgment is provided with this form. There is a building served by private sewage disposal system on this property. The building to which the sewage disposal system is connected will be demolished without being occupied. The buyer has executed a binding acknowledgment with the county board of health to demolish the building within an agreed upon time period. A copy of the binding acknowledgment is provided with this form. [Exemption #9] _ This property is exempt from the private sewage disposal inspection requirements pursuant to the following exemption [Note: for exemption #9 use prior check box]: _ The private sewage disposal system has been installed within the past two years pursuant to permit number Information required by statements checked above should be provided here or on separate sheets attached hereto: I HEREBY DECLARE THAT I HAVE REVIEWED THE INSTRUCTIONS FOR THIS FORM AND THAT THE INFORMATION STATED ABOVE IS TRUE AND CORRECT. Signature: �� ( ansferorpfiAgent) FILE WITH RECORDER Telephone No.: .6-Co .3 4-..S-6 4,6 DNR form 542 -0960 (July 18, 2012)