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HomeMy WebLinkAbout116-R-21 Renewal of Ward Manufacturing Company's Application to the Cook County Assessor for 6b Status Designation for 2222 and 2230 Main Street, Evanston, Illinois10/25/2021 116-R-21 A RESOLUTION Renewal of Ward Manufacturing Company's Application to the Cook County Assessor for 6b Status Designation for 2222 and 2230 Main Street, Evanston, Illinois WHEREAS, the City of Evanston, Cook County, Illinois, (the "City") is a home rule unit of government under the Illinois Constitution of 1970; and WHEREAS, there exists within the borders of the City a recognized need for economic development, business expansion and employment; and WHEREAS, there exists the need to aid in financing the cost of economic development projects in order to relieve conditions of unemployment and to encourage an increase in commerce and industry within the City, thereby reducing unemployment and providing for the increased welfare and prosperity of the residents; and WHEREAS, the City Council desires to promote the development of industry within its borders; and WHEREAS, the Cook County Assessor operates under an ordinance, known as the Cook County Real Property Classification Ordinance, which the Cook County Board of Commissioners enacted in order to encourage industrial and commercial development in Cook County; and WHEREAS, Ward Manufacturing Company (the "Applicant") applied for Class 6b property status in 2010 pursuant to said ordinance, for certain real estate, located at 2222 and 2230 Main Street in the City, with the 116-R-21 Property Index Numbers 10-24-300-040-0000, 10-24-300-061-0000 and 10-24- 301-014-0000 (the "Subject Property"), and has documented that such incentive provided for in said ordinance is necessary for new construction and substantial rehabilitation to be maintained on the Subject Property; and WHEREAS, the Applicant has committed to establish a cooperative effort with School District 202 to train young City residents; and WHEREAS, the Applicant has agreed to market affirmatively employment opportunities to Evanston residents, NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That the City Council hereby grants the request of the Applicant to have the Subject Property declared eligible for Class 6b status pursuant to the Cook County Real Property Classification Ordinance because the City Council recognizes that the incentive benefits provided for in said ordinance are necessary for new construction to occur on the Subject Property. SECTION 2: That the City Council hereby supports and consents to the Cook County Assessor granting the Subject Property 6b status pursuant to the Cook County Real Property Classification Ordinance. SECTION 3: That the Applicant will make best efforts to continue to hire and retain Evanston Residents for new and existing positions that become vacant. Best efforts will include but are not limited to the following: the business will work with City and County workforce development professionals to identify —2— 116-R-21 capable people of filling vacant jobs and the business will work with local job training professionals to identify, hire and train individuals to pursue jobs. SECTION 3: That the City Manager is hereby authorized and directed to sign any documents necessary to implement this resolution. SECTION 4: That this resolution shall be in full force and effect from and after its adoption. Attest: Stephanie Mendoza, City Clerk Adopted: October 25 12021 ,C9aue! &J-J Daniel Biss, Mayor Approved as to form: ✓✓�cliola,s �. L'umntcng,.J Nicholas E. Cummings, Corporation Counsel —3— o° Vo COOK COUNTY ASSESSOR'S OFFICE COOK COUNTY ASSESSOR Z 118 NORTH CLARK STREET, CHICAGO, IL 60602 FRITz KAEGI s� PHONE: 312.443.7550 FAX: 312.603.3616 WWW.COOKCOUNTYASSESSOR.COM CLASS 6B ELIGIBILITY BULLETIN Cook County Living Wage Ordinance Please be advised that every applicant for this incentive will be required to provide an affidavit to the Assessor's Office to confirm compliance with the Cook County Living Wage Ordinance. The Cook County Assessor will not grant any request for incentive classification until it receives the required affidavit. Incentive Benefits The Class 6b classification is designed to encourage industrial development throughout Cook County by offering a real estate tax incentive for the development of new industrial facilities, the rehabilitation of existing industrial structures, and the industrial reutilization of abandoned buildings. The goal of Class 6b is to attract new industry, stimulate expansion and retention of existing industry and increase employment opportunities. Under the incentive provided by Class 6b, qualifying industrial real estate would be eligible for the Class 6b level of assessment from the date that new construction or substantial rehabilitation is completed and initially assessed or, in the case of abandoned property, from the date of substantial re -occupancy. Properties receiving Class 6b will be assessed at 10% of market value for the first 10 years, 15% in the 11 th year and 20% in the 12th year. This constitutes a substantial reduction in the level of assessment and results in significant tax savings. In the absence of this incentive, industrial real estate would normally be assessed at 25% of its market value. Where buildings or other structures qualify for the incentive as new construction or as abandoned property as defined below, the reduced level of assessment under Class 6b will apply to those structures in their entirety as well as to the land upon which they are situated. Where there is substantial rehabilitation of an existing structure which has not been abandoned, the reduced incentive level of assessment is applicable to the additional market value attributable to the rehabilitation, including qualified land related to the rehabilitation. (Please note that the additional value attributable to the rehabilitation for assessment purposes is likely to be lower than the actual amount spent on the rehabilitation.) Land qualifies when the rehabilitation adds vertical or horizontal square footage to the improvements. The amount of land eligible for the incentive shall be in such proportion as the square footage added by the rehabilitation bears to the total square footage of the improvements on the parcel. 1 of 4 Page 6 of 26 Eligibility Requirements Real estate is eligible for Class 6b status under the following conditions: 1. The real estate is used primarily for "industrial purposes". 2. There is either (a) new construction, (b) substantial rehabilitation, or (c) substantial re - occupancy of "abandoned" property. 3. An Eligibility Application and supporting documents have been timely filed with the Office of the Assessor according to deadlines as set forth in the "What Must Be Filed" and "Time for Filing" sections of this Bulletin. 4. The municipality in which such real estate is located (or the County Board, if the real estate is located in an unincorporated area) must, by lawful resolution or ordinance, expressly state that it supports and consents to the filing of a Class 6b Application and that it finds Class 6b necessary for development to occur on the subject property. The following definitions, as set forth in the Cook County Real Property Assessment Classification Ordinance, pertain to the Class 6b incentive provision: Industrial purposes: "Any real estate used primarily in manufacturing ... or in the extraction or processing of raw materials unserviceable in their natural state to create new physical products or materials, or in the processing of materials for recycling, or in the transportation or storage of raw materials or finished or partially finished physical goods in the wholesale distribution of such materials or goods for sale or leasing." Manufacturing: "The material staging and production of goods used in procedures commonly regarded as manufacturing, processing, fabrication, or assembling which changes existing material into new shapes, new qualities, or new combinations and including research and development associated with the production of goods." Abandoned property: "Buildings and other structures that, after having been vacant and unused for at least 24 continuous months, are purchased for value by a purchaser in whom the seller has no direct financial interest." An exception to this definition shall be, "if the municipality or the Board of Commissioners, as the case may be, finds that special circumstances justify finding that the property is `abandoned' for the purpose of Class 6b." The finding of abandonment, along with the specification of the special circumstances, shall be included in the resolution or ordinance supporting and consenting to the incentive application. Not withstanding the foregoing, special circumstances may not be determined to justify finding that a property is deemed "abandoned" where: A. There has been a purchase for value and the buildings and other structures have not been vacant and unused prior to such purchase; or B. There has been no purchase for value and the buildings and other structures have been vacant and unused for less than 24 continuous months. If the ordinance or resolution containing a finding of "special circumstances" is that of a municipality, the approval of the County Board of Commissioners is required to validate such a finding that the property is deemed "abandoned" for purposes of the incentive, and a resolution to that effect shall be included with the eligibility application. 2 of 4 Page 7 of 26 What Must Be Filed An applicant seeking the reclassification of real estate to Class 6b is required to file a "Class 6b Eligibility Application" with the Office of the Assessor. At the time of filing the application, a filing fee of $500.00 must be paid. In addition, an applicant may submit, at the same time, a certified copy of an ordinance or resolution adopted by the municipality in which the real estate is located (or the County Board, if the real estate is located in an unincorporated area) expressly stating that it supports and consents to the filing of a Class 6b Application and that it finds Class 6b necessary for development to occur on the subject property. If the resolution is not filed at the time the Eligibility Application is submitted to the Assessor, the applicant must file, at that time, a letter from the municipality or the County Board confirming that a resolution or ordinance supporting the incentive has been requested. If the applicant is seeking to apply based on the reoccupation of abandoned property and will be seeking a finding of "special circumstances" from the municipality, in addition to obtaining a letter from the municipality confirming that a resolution or ordinance supporting the incentive has been requested, the applicant must also file a letter from the County Board confirming that a resolution validating a municipal finding of special circumstances has been requested. Should the municipality or the County Board, at a later date, deny the applicant's request for a resolution or ordinance, whether or not construction or re -occupancy has begun, the applicant will be deemed ineligible for reclassification to Class 6b. Any information that is not known or any supporting documents that are not available at the time of the initial filing must be submitted as a supplement to the Application. After the construction or re -occupancy has taken place, an applicant must also file an "Incentives Appeal Form" requesting that the real estate be reclassified to Class 6b. At the time of filing the appeal, an appeal fee of $100.00 must be paid. If a resolution from the municipality where the property is located, or the Cook County Board of Commissioners if located in an unincorporated area, was not filed with the Eligibility Application, the applicant must file a certified copy of the resolution or ordinance supporting the incentive at this time. No final action on a request for reclassification to Class 6b will be taken until an Appeal and an Eligibility Application, along with the required documentation as described therein, are completed and filed with the Office of the Assessor. In addition, during the term of the incentive, the Class 6b recipient must file a triennial affidavit attesting to the use of the property and the number of workers employed at the Class 6b site. The Assessor will mail Class 6b recipients the affidavit forms at the time of their triennial reassessments. The affidavit must be signed, notarized and returned to the Assessor within three weeks. Failure to file the triennial affidavits within that time will result in the loss of the incentive. Time for Filing The Eligibility Application along with the appropriate resolution or letter confirming that a resolution has been requested must be filed with the Assessor prior to, but no earlier than one year before, commencement of new construction (excluding demolition, if any) or substantial rehabilitation. With respect to abandoned property, the eligibility application must be made to the Assessor prior to the commencement of the reoccupation of the vacant and unused property- 3 of 4 Page 8 of 26 Where reoccupation of "abandoned" property and subsequent substantial rehabilitation is planned, a single Eligibility Application and resolution, ordinance, or letter confirming that a resolution has been requested, may be filed for both situations, provided that the Application is filed prior to the commencement of reoccupation and such rehabilitation. To finalize the classification change, a "Real Estate Assessed Valuation Appeal" must be filed after the construction or re -occupancy has taken place. In instances where a certified copy of an ordinance or resolution expressly stating that the municipality or County Board supports and consents to filing of a Class 6b Application has not yet been filed, it must be filed at this time. For the purpose of certifying final assessments on a timely basis to the Board of Appeals, deadlines for filing Appeals are established on a township basis. Check with the Office of the Assessor to determine when the deadline occurs for a particular township. The 6b classification may be renewed during the last year in which a property is entitled to a 10% assessment level or when the incentive is still applied at the 15% or 20% assessment level, by filing a renewal application and a certified copy of a resolution or ordinance adopted by the municipality in which the real estate is located, or by the County Board, if located in an unincorporated area of Cook County, expressly stating that it supports and consents to the renewal of the Class 6b incentive and that it has determined that the industrial use of the property is necessary and beneficial to the local economy. The notice of intent to request renewal will be forwarded by the Assessor's Office to the Cook County Board. The owners must notify the Assessor's Office of their intent to request renewal at the time they request a resolution or ordinance agreeing to the renewal from the municipality or County Board. The number of renewal period requests is not limited. Questions regarding Class 6b may be directed to the Development Incentives Department of the Office of the Cook County Assessor, Room 301, 118 North Clark Street, Chicago, Illinois 60602, (312) 603-7529. 4 of 4 Page 9 of 26 WARD MANUFACTURING Dear City of Evanston Councilmembers, Ward Manufacturing is currently applying for continuation of our 6B tax status. I feel it is important to share with the City Council what this tax incentive means to us, and what Ward contributes to the city in return. As you are all aware, Cook County taxes are high in comparison to other Illinois counties. We want to stay in Cook County, but we need your help. Ward Manufacturing has been in cook county since 1944. We are 4tn generation family -owned business. We currently employ 60 people here at our Evanston facilities, and an additional 8 employees in our leased Morton Grove facility. (68 total) We just recently signed a contract for a new building at 2200 Greenleaf in Evanston and we plan to move all our Morton Grove employees to that facility sometime in the 151 quarter of 2022. We plan on doing a considerable rehab to the Greenleaf building which of course will generate more jobs and activity to the "West End" corridor. We plan to expand our manufacturing into that building as well. We anticipate needing a minimum of 5 new employees in that new facility and possibly 5 more in our current facility during 2022. Our commitment to Cook County and the City of Evanston is strong. Over the last 7 years we have been working with the manufacturing lab at Evanston High School. We donate all the raw material for the manufacturing curriculum and have hosted many Manufacturing Day events that have exposed hundreds of Evanston students to careers in manufacturing. We currently employ 4 Evanston High school graduates hired after they attended one of these events. We are committed to continue that process and hope to hire many more from Evanston. Please help us contain our property taxes for the future, so we can continue to contribute to the success of Evanston. Re 2 a a � Tom Ward 2230 MAIN STREET, EVANSTON, IL 60202 • TEL: 847.864.4786 FAX: 847.864.4945 Page 10 of 26 `Oar COOK COUNTY ASSESSOR'S OFFICE COOK COUNTY ASSESSOR �` �0 118 NORTH CLARK STREET, CHICAGO, IL 60602 � z PHONE:312.443.7550 FAx:312.603.6584 F R I T Z K A E G I , N o �� T VA".COOKCOUNTYASSESSOR.COM CLASS 613/7/8 Control Number RENEWAL APPLICATION (( 2ynv A certified copy of the resolution or ordinance obtained from the municipality in which the real estate is located, or from the Cook County Board of Commissioners if located in an unincorporated area, must accompany this Renewal Application. This application, resolution and a filing fee of $500.00 must be filed. For assistance in preparing this Renewal Application, please contact the Cook County Assessor's Office Development Incentives Department at (312) 603-7529. identification of Applicant Name: Ward Manufacturing Co. Address: City, State: Email Address: Agent/RePresentative (if anv) Name: Joseph Locallo Telephone: ( ) Zip Code: Telephone: ( 312 ) 255-8550 Address: Ama.ri & Locallo. 734 N. Wells City, State: chicaeo. 1L Email Address: ifliii@amari-locallo.com Description of Subiect Propertv, Street address: _2222-2230 main St. Zip Code: 60654 City, State: Evanston . IL Zip Code: 60602 Permanent Real Estate Index Number (s): I o-24-301-014 Township: 10-24-300-040 Page 11 of 26 III. Identification of Persons or Entities Having an Interest Attach a current and complete list of all owners, developers, occupants and other interested parties (including all beneficial owners of a land trust) identified by names and addresses, and the nature and extent of their interest. Attach legal description, site dimensions and square footage, and building dimensions and square footage. IV. Propertv Use Attach a current and detailed description of the precise nature and extent of the use of the subject property, specifying in the case of multiple uses the relative percentages of each use. If there have been any changes from the original application, include current copies of materials which explain each occupant's business, including corporate letterhead, brochures, advertising material, leases, photographs, etc. V. Nature of Development Indicate the nature of the original development receiving the Class 6B/7/8 designation )� New Construction [ ] Substantial Rehabilitation [ ] Occupation of Abandoned Property - No Special Circumstance [ ] Occupation of Abandoned Property - With Special Circumstance VI. Employment How many permanent full-time and part-time employees do you now employ? On -Site: Full-time: (�w Part-time: In Cook County: Full-time: (o� Part-time: VII. Local Approval A certified copy of a resolution or ordinance from the municipality in which the real estate is located (or the County Board, if the real estate is located in an unincorporated area) must accompany this renewal. The ordinance or resolution must expressly state that the municipality supports and consents to this Class 613/7/8 Renewal and has determined that the industrial use of the property is necessary and beneficial to the local economy. 2 Page 12 of 26 I, 1 O�On aA the undersigned, certify that I have read this Renewal Application and that the statements set forth in this Renewal Application and in the attachments hereto are true and correct, except as those matters stated to be on information and belief and as to such matters the undersigned certifies that he/she believes the same to be true. I owe (�o�d Signature Print 1 Print Name �-�> / OVOhef Title ' 7/,40 Date 02/10/2020 Page 13 of 26 [ This page is intentionally blank ] Page 14 of 26 Resolution 00-R-10 Passed by the City of Evanston Supporting and consenting to 6B for new construction Page 15 of 26 11 /17/2010 66-R-10 A RESOLUTION Endorsing Ward Manufacturing Company's Application to the Cook County Assessor for 6b Status Designation for New Construction at 2222 Main Street, Evanston, Illinois WHEREAS, the City of Evanston, Cook County, Illinois, (the "City") is a home rule unit of government under the Illinois Constitution of 1970; and WHEREAS, there exists within the borders of the City a recognized need for economic development, business expansion and employment; and WHEREAS, there exists the need to -aid in financing the cost of economic development projects in order to relieve conditions of unemployment and to encourage an increase in commerce and industry within the City, thereby reducing unemployment and providing for the increased welfare and prosperity of the residents; and WHEREAS, the City Council desires to promote the development of industry within its borders; and WHEREAS, the Cook County Assessor operates under an ordinance, known as the Cook County Real Property Classification ordinance, which the Cook County Board of Commissioners enacted in order to encourage industrial and commercial development in Cook County; and WHEREAS, Ward Manufacturing Company (the "Applicant") has applied for or is applying for Class 6b property status pursuant to said ordinance, for certain real estate, located at 2222 Main Street in the City, with the Property Page 16 of 26 66-R-10 Index Numbers 10-24-300-040-0000 and 10-24-301-014-0000 (the "Subject Property"), and has documented that such incentive provided for in said ordinance is necessary for new construction to occur on the Subject Property; and. WHEREAS, the Applicant has committed to establish a cooperative effort with School District 202 to train young City residents; and WHEREAS, the Applicant has agreed to market affirmatively employment opportunities to Evanston residents, NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That the City Council hereby grants the request of the Applicant to have the Subject Property declared eligible for Class. 6b status pursuant to the Cook County Real Property Classification Ordinance because the City Council recognizes that the incentive benefits provided for in said ordinance are necessary for new construction to occur on the Subject Property. SECTION 2: That the City Council hereby supports and consents to the Cook County Assessor granting the Subject Property 6b status pursuant to the Cook County Real Property Classification Ordinance. SECTION 3: That the City Manager is hereby authorized and directed to sign any documents necessary to implement this resolution. SECTION 4: That this resolution shall be in full force and effect from and after its adoption. -2- Page 17 of 26 Eli�dbeth B. Tisdahl, Mayor Attest: �od.ney Gr ne, City Clerk Adopted a11 Pm�2f" aa. , 2010 -3- 66-R-10 Page 18 of 26 ` 0 c t ` COOK COUNTY ASSESSOR'S OFFICE COOK COUNTY ASSESSOR 0-1° 118 NORTH CLARK STREET, CHICAGO, IL 60602 r F R I T Z KA E G I f 1, .���� PHONE: 312.443.7550 FAx: 312,603.6584 N o�� WWW.COOK000NTYASSESSOR.COM CLASS 66/7/8 Control Number RENEWAL APPLICATION A certified copy of the resolution or ordinance obtained from the municipality in which the real estate is located, or from the Cook County Board of Commissioners if located in an unincorporated area, must accompany this Renewal Application. This application, resolution and a filing fee of $500.00 must be filed. For assistance in preparing this Renewal Application, please contact the Cook County Assessor's Office Development Incentives Department at (312) 603-7529. Identification of Applicant Name: Ward Manufacturing Co. Telephone: Address: City, State: Email Address: Agent/Representative (if anv) Zip Code: Name: Joseph Locallo Telephone: ( 312 ) 255-8550 Address: Amari & Locallo, 734 N. Wells City, State: C:hi,aa(,. TT, Email Address: ifliii@amari-locallo.com Description of Subiect Propertv Street address: 2222-2230 Main St. City, State: __Evanston . IL Permanent Real Estate Index Number (s): Township: EvAaSiO� Zip Code: 60654 Zip Code: 60602 10-24-301-014 10-24-300-040 Page 19 of 26 III. Identification of Persons or Entities Havinq an Interest Attach a current and complete list of all owners, developers, occupants and other interested parties (including all beneficial owners of a land trust) identified by names and addresses, and the nature and extent of their interest. Attach legal description, site dimensions and square footage, and building dimensions and square footage. IV. Propertv Use Attach a current and detailed description of the precise nature and extent of the use of the subject property, specifying in the case of multiple uses the relative percentages of each use. If there have been any changes from the original application, include current copies of materials which explain each occupant's business, including corporate letterhead, brochures, advertising material, leases, photographs, etc. V. Nature of Development Indicate the nature of the original development receiving the Class 66/7/8 designation [ ] New Construction [y�] Substantial Rehabilitation [� �] Occupation of Abandoned Property - No Special Circumstance [ ] Occupation of Abandoned Property - With Special Circumstance VI. Emplovment How many permanent full-time and part-time employees do you now employ? On -Site: Full-time: (O Part-time: In Cook County: Full-time: `o U Part-time: VII. Local Approval A certified copy of a resolution or ordinance from the municipality in which the real estate is located (or the County Board, if the real estate is located in an unincorporated area) must accompany this renewal. The ordinance or resolution must expressly state that the municipality supports and consents to this Class 613/7/8 Renewal and has determined that the industrial use of the property is necessary and beneficial to the local economy. 14 Page 20 of 26 I, 1 () GAL G the undersigned, certify that / have read this Renewal Application and that the statements set forth in this Renewal Application and in the attachments hereto are true and correct, except as those matters stated to be on information and belief and as to such matters the undersigned certifies that he/she believes the same to be true. Signature Print Name C)('e)neC Title Date 0211012020 Page 21 of 26 [ This page is intentionally blank ] Page 22 of 26 RESOLUTION 57-R-10 PASSED BY THE CITY OF EVANSTOI� Page 23 of 26 1012212010 S7-R-10 A RESOLUTION Endorsing Ward Manufacturing Company's Application to the Cook County Assessor for 6b Status Designation for Acquisition and Rehabilitation of the Vacant Building Located at 2222 Main Street, Evanston, Illinois WHEREAS, the City of Evanston, Cook County, Illinois, (the "City") is a home rule unit of government under the Illinois Constitution of 1970; and WHEREAS, there exists within the borders of the City a recognized need for economic development, business expansion and employment; and WHEREAS, there exists the need to aid in financing the cost of economic development projects in order to relieve conditions of unemployment and to encourage an increase in commerce and industry within the City, thereby reducing unemployment and to provide for the increased welfare and prosperity of the residents; and WHEREAS, the City Council desires to promote the development of industry within its borders; and WHEREAS, the Cook County Assessor operates under an ordinance, known as the Cook County Real Property Classification Ordinance, which the Cook County Board of Commissioners enacted in order to encourage industrial and commercial development in Cook County; and WHEREAS, Ward Manufacturing Company (the "Applicant") has applied for or is applying for Class 6b property status pursuant to said ordinance, for certain real estate, located at 2222 Main Street in the City, with the Property Page 24 of 26 57-R-10 Index Numbers 10-24-300-040-0000 and 10-24-301-014-0000 (the "Subject Property"), and has documented that such incentive provided for in said ordinance is necessary for business expansion. and rehabilitation to occur on the Subject Property; and WHEREAS, the Applicant has committed to establish a cooperative effort with School District 202 to train young City residents; and WHEREAS, the Applicant has agreed to market affirmatively employment opportunities to Evanston residents, NOW, THEREi'ORE, BE IT RESOLVED BY THE CITY COUNCIL OF. THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That the City Council hereby grants the request of the Applicant to have the Subject Property declared eligible for Class 6b status pursuant to the Cook County Real Property Classification Ordinance because the City Council recognizes that the incentive benefits provided for in said ordinance are necessary for the development of the Subject Property to occur. SECTION 2: That the City Council hereby supports and consents to the Cook County Assessor granting the Subject Property 6b status pursuant to the Cook County Real Property Classification Ordinance. SECTION 3: That the City Manager is hereby authorized and directed to sign any documents necessary to implement this resolution. SECTION 4: That this resolution shall be in full force and effect from and after its adoption. —2— Page 25 of 26 A 1, dn.ey Greei(e, City Clerk Adopted: q��h7)1�PX 2 , 2010 Eliza ' S. Tisdahl, Mayor -g- 57-R-10 Page 26 of 26