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HomeMy WebLinkAboutAgenda - Full - Finance Committee - 07/07/2022 - Finance Administration 215 N. Mason 2nd Floor PO Box 580 Fort Collins, CO 80522 970.221.6788 970.221.6782 - fax fcgov.com AGENDA Council Finance & Audit Committee July 7, 2022 4:00 - 6:00 pm Zoom Meeting https://zoom.us/j/8140111859 Approval of Minutes from the June, 2 2022, Council Finance Committee meeting. 1. Rudolph Farms - Metro District 30 mins. C. Frickey 2. Grocery Tax Rebate Program 30 mins. J. Poznanovic N. Bodenhamer 3. Capital Projects - Inflationary Impact (All Projects) 45 mins. S. Freve G. Paul Page 1 of 309 Council Finance Committee Agenda Planning Calendar 2022 RVSD 06/28/22 ck July 7th 2022 Rudolph Farms - Metro District 30 min C. Frickey Grocery Tax Rebate Program 30 min J. Poznanovic N. Bodenhamer Capital Projects – Inflationary Impact (All projects) 45 min G. Paul S. Freve August 1st 2022 Annual Financial Audit Results 25 min B. Dunn Aquatics 45 min S. Ghose E. Mulberry Planning: Phasing and Funding 60 min D. Lenz S. Tatman- Burruss Sept. 1st 2022 Sustainable Revenue Update 70 min G. Sawyer J. Poznanovic Annual Adjustment Ordinance 20 min L. Pollack 2021 Fund Balance Review 30 min B. Dunn Oct. 6th 2022 Hold: E. Mulberry Follow-ups 30 min D. Lenz S. Tatman- Burruss Nov. 3rd 2022 Page 2 of 309 Page 3 of 309 Finance Administration 215 N. Mason 2nd Floor PO Box 580 Fort Collins, CO 80522 970.221.6788 970.221.6782 - fax fcgov.com Finance Committee Meeting Minutes June 2, 2022, 4-6 pm Zoom Council Attendees: Julie Pignataro, Kelly Ohlson, Emily Francis Staff: Kelly DiMartino, Travis Storin, Tyler Marr, Carrie Daggett, John Duval, Teresa Roche, Kelley Vodden, Caryn Champine, Dean Klingner, Monica Martinez, Brad Buckman, Dana Hornkohl, Dillon Willett, Jeff Usher, Mark Laken, Ginny Sawyer, Jennifer Poznanovic, Nina Bodenhamer, Seve Ghose, Mike Calhoon, Kurt Friesen, Aaron Harris, Victoria Shaw, Gerry Paul, Blaine Dunn, Randy Bailey, Trevor Nash, Amanda Newton, Jo Cech, Dave Lenz, Sheena Freve, Zack Mozer, Molly Reeves, Erik Martin, Jackie Thiel, Javier Echeverria, Lindsay Ex, Honore Depew, Beth Yonce, Carolyn Koontz Others: Emily Gallichotte, Resident Jacy Marmaduke, Coloradoan Kevin Jones, Chamber ______________________________________________________________________________ Meeting called to order at 4:00 pm Approval of minutes from the May 5, 2022, Council Finance Committee Meeting. Kelly Olson moved for approval of the minutes as presented. Emily Frances seconded the motion. Minutes were approved unanimously via roll call by; Julie Pignataro, Kelly Ohlson and Emily Francis. A. Capital Projects – Inflationary Impacts (3 Projects) Brad Buckman, City Engineer Monica Martinez, Manager, FP&A Dana Hornkohl, Director, Civil Engineering EXECUTIVE SUMMARY Three active transportation capital improvement projects are experiencing budget impacts due to inflationary pressures: Linden Street Renovation (Linden), South Timberline Corridor (Timberline), and Vine/Lemay/BNSF Intersection Improvements (Vine and Lemay). The cost to complete these projects now exceeds the appropriated budget. It is necessary to 1) reduce scope, 2) delay final delivery, and/or 3) secure additional funds to complete these projects. Reduction of scope will result in projects that do not meet established City standards for urban design and landscaping. Delaying final delivery until funding becomes available will negatively impact other transportation capital projects in the delivery pipeline. Staff is recommending supplemental appropriations totaling $4,028,000 which would allow for completion of the three projects as intended when construction commenced. This request is coming before Council Finance Committee now to avoid additional cost impacts due to potentially pausing and restarting active construction projects. Page 4 of 309 GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED • Does Council Finance Committee support an off-cycle appropriation of Community Capital Improvement Project (CCIP) fund reserves to complete the Linden Street Renovation project? • Does Council Finance Committee support off-cycle appropriations of the Transportation, Transportation Capital Expansion Fee (TCEF), and General fund reserves as well as CCIP – Arterial Intersection fund to complete the South Timberline Corridor project? • Does Council Finance Committee support off-cycle appropriations of the TCEF, General, and CCIP fund reserves as well as Conservation Trust fund to complete the Vine/Lemay BNSF Intersection Improvements project? BACKGROUND/DISCUSSION Beginning in the Summer of 2021, the nation, Colorado, and the Denver region began to experience significant inflation in construction costs (Attachments 1, 2, and 3). The two most recent Colorado Department of Transportation (CDOT) Colorado Construction Cost Index (CCI) reports indicated annual percentage changes of 17.45% (Q4 2021) and 31.79% (Q1 2022). These inflationary pressures are impacting three transportation capital improvement projects that are in active construction. Linden Street Renovation The Linden project will transform Linden Street between Jefferson and Walnut Streets into a “convertible street,” a roadway that can be closed to vehicular and bicycle traffic and transformed into a pedestrian gathering space during specialty events. Construction was originally planned for 2020, with the entire project built at once. Due to the onset of the pandemic, construction was postponed and broken into two phases to minimize impacts to the businesses within the footprint of the project. Phase 1 construction was completed in 2021. Phase 2 began in February of this year and completion is anticipated in July. Staff anticipated that splitting the project into two phases would result in increased mobilization and oversight costs. An additional $400,000 was appropriated to address this cost increase. Inflation began to rise as pricing was being finalized for Phase 2 construction in the Fall of 2021. Price increases for many unit price work items led to an increase of approximately $500,000 to deliver the identified scope of work. Staff has identified two alternatives to reach project completion: • Option 1: Delay non-essential scope of work items until additional funding can be secured. Specifically, the temporary scope reduction could include seat wall caps and outdoor furniture. This option would result in the project not meeting the identified project goals within the promised timeframe, expose the remaining work to further inflation, and would impact the schedule and budget for other transportation capital projects in the design, acquisition, and construction pipeline. • Option 2: Secure a supplemental appropriation to complete the identified scope of work on schedule. Figure 1 - Linden Project Budget Project Funding TCEF CCIP - Project Specific TOTAL Increase Existing 400,000$ 3,461,000$ 3,861,000$ Proposed -$ 500,000$ 500,000$ Total 400,000$ 3,961,000$ 4,361,000$ Linden Street Renovation 13% Page 5 of 309 South Timberline Corridor The Timberline project is identified in the City’s Master Street Plan. It will reduce congestion, improve safety, as well as enhance bicycle and pedestrian facilities along the corridor between Stetson Creek Road and Zephyr Road. Construction was set for two phases. Phase 1 included the structural road elements, box culverts for the Mail Creek Ditch and the Mail Creek Trail underpass. Ditch company requirements for water conveyance limited Phase 1 work to be substantially completed prior to April 15, 2022. Phase 1 work began in December 2021 and is anticipated to reach final completion in June 2022. Phase 2 included all remaining corridor improvements. This phase was partially funded by a Surface Transportation Block Grant (STBG) requiring concurrence from CDOT to advertise for construction that was not granted until February of 2022. This delay led to significant increases for most unit price work items totaling approximately $2,148,000. Staff has identified three alternatives to reach project completion: • Option 1: Delay some scope of work items until additional funding can be secured. Specifically, the temporary scope reduction could include traffic signals, irrigation, landscaping, and/or reducing the length of corridor improvements. This option would result in the project not meeting the identified project goals within the promised timeframe, expose the remaining work to further inflation, and would impact the schedule and budget for other transportation capital projects in the design, acquisition, and construction pipeline. This option has several iterations where one or more elements could be funded by a supplement appropriation. It should be noted that some supplemental appropriation is required to move forward with construction, and the traffic signals are required for the corridor to function. • Option 2: Delay all Phase 2 work until additional funding can be secured. This option would have similar impacts to Option 1 with increasing affects to pipeline projects’ schedules and budgets. • Option 3: Secure a supplemental appropriation to complete the identified scope of work on schedule. Please note that $400,000 in CCIP – Arterial Intersection Improvements funds are proposed as part of Option 3. These funds have already been appropriated but were originally intended for the College and Trilby Intersection Improvements project. Figure 2 - Timberline Project Budget Vine/Lemay/BNSF Intersection Improvements The Vine and Lemay project is the City's top transportation capital improvement project. The work includes construction of a new road and intersection slightly east of the original Vine Drive and Lemay Avenue intersection with a new bridge over the BNSF railway and existing Vine Drive. Primary construction began in April of 2021 with an accelerated schedule. Construction of most infrastructure elements was completed in December 2021 with the roadway opening several weeks ahead of schedule. Staff provided a memorandum updating City Council of the project budget in November 2021 (Attachment 4). As of January 2022, the primary remaining work for this project included urban design elements, Art in Public Places, irrigation, landscaping, and work needed to complete the pedestrian underpass (future northeast trail system) at the north end of the project. Pricing for irrigation and landscape elements had not been set at this Project Funding STBG (Grant)Trans. Fund TCEF Gen. Fund Bridge Program CCIP - Art. Int. Imp. CCIP - Ped/Bike Gr. Sep. Cr. CCIP - Ped. Sid.Dev.TOTAL Increase Existing 2,694,602$ 10,325$ 4,701,111$ -$ 265,000$ -$ 700,000$ 35,000$ 317,190$ 8,723,228$ Proposed -$ 200,000$ 774,000$ 774,000$ -$ 400,000$ -$ -$ -$ 2,148,000$ Total 2,694,602$ 210,325$ 5,475,111$ 774,000$ 265,000$ 400,000$ 700,000$ 35,000$ 317,190$ 10,871,228$ South Timberline Corridor 25% Page 6 of 309 time. Surging inflation greatly affected the unit prices for this work. The delivery team conducted a significant review of the irrigation and landscaping work to lower cost and increase value. Even after this effort, the estimated cost for this work exceeded the identified budget by $570,000. The underpass completion also experienced significant cost overruns. These increases were due to its late inclusion in the design effort coupled with the accelerated schedule. All the underpass design criteria and elements had not been accounted for in the original estimate leading to costs that exceeded the budget by roughly $790,000. The total amount needed to complete the project is approximately $1,380,000. Staff has identified two alternatives to reach project completion: • Option 1: Delay non-essential scope of work items until additional funding can be secured. Specifically, the temporary scope reduction could include irrigation and landscaping. This option would result in the project not meeting the identified project goals within the promised timeframe, expose the remaining work to further inflation, and would impact the schedule and budget for other transportation capital projects in the design, acquisition, and construction pipeline. • Option 2: Secure a supplemental appropriation to complete the identified scope of work on schedule. The Conservation Trust Fund is shown as contributing towards the supplemental appropriation proposed in Option 2. These funds would be used to cover a portion of the cost overrun associated with the pedestrian underpass. Park Planning and Development has identified $242,000 that could be allocated for this effort. These funds were originally identified for the Power Trail at Harmony Grade Separated Crossing project. This reallocation impacts the overall funding for the Power Trail project, but the current budget shortfall exceeds this amount. Please note that the memorandum to City Council dated November 3, 2021 (Attachment 4) covers estimated construction costs. The table below includes all projects costs including design and acquisition. Figure 3 - Vine and Lemay Project Budget Summary If inflationary impacts continue, delaying the identified work will result in additional cost increases to these projects and future transportation capital projects. Supplemental appropriations granted to complete all work now will ensure that fully realized projects are completed as promised for the community. If it is decided that portions of the work on these projects should be delayed until additional funding can be identified, the result would likely impact the delivery schedule for the following projects that are currently working towards final design and construction. It should be noted the projects below are already suffering from inflationary pressures outside the potential impacts from the proposed supplemental appropriations. • College and Trilby Intersection Improvements • Power Trail at Harmony Grade Separated Crossing • Siphon and Union Pacific Overpass • Laporte Corridor Improvements – Fishback to Sunset • College and Drake Intersection Improvements Project Funding Trans. Fund TCEF Gen. Fund CCIP - Project Specific PPD (Cons. Trust)KFCG Utilities BOB CCIP - Ped/Bike Gr. Sep. Cr. TOTAL Increase Existing 1,220,020$ 11,930,369$ 7,247,965$ -$ 1,000,000$ 1,373,240$ 850,000$ 4,602,036$ 500,000$ 28,723,630$ Proposed -$ 427,500$ 427,500$ 283,000$ 242,000$ -$ -$ -$ -$ 1,380,000$ Total 1,220,020$ 12,357,869$ 7,675,465$ 283,000$ 1,242,000$ 1,373,240$ 850,000$ 4,602,036$ 500,000$ 30,103,630$ Vine/Lemay/BNSF Intersection Improvements 5% Page 7 of 309 Transportation capital improvement projects managed by the Engineering Department are just one area within the City facing inflationary pressure. Materials and services are experiencing significant price escalations across the entire organization. By way of examples: • The Streets Department is managing asphalt cost increases between 12% to 40%. • Transfort anticipates fuel costs to increase approximately 30% this fiscal year. • Traffic Operations has noted an increase of approximately 31% for traffic poles and associated materials. • Light & Power transformer costs as discussed at the May Finance Committee meeting The Finance Department will come before the committee next month with additional information on inflationary impacts to capital projects from across the City’s portfolio. There is time sensitivity to the three projects requesting additional appropriations above as they are currently under construction, whereas there is more flexibility to discuss systemwide pressures at the July Finance Committee meeting. Summary of requested supplemental appropriations for all three projects. • Transportation Fund Reserves: $200,000 • TCEF Reserves: $1,201,500 • General Fund Reserves: $1,201,500 • CCIP Reserves: $783,000 • Conservation Trust Fund: $242,000 • CCIP – Arterial Intersection Improvements: $400,000 • Total: $4,028,000 Summary of Existing Funding and Proposed Supplemental Appropriations DISCUSSION / NEXT STEPS: GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED • Does Council Finance Committee support an off-cycle appropriation of Community Capital Improvement Project (CCIP) fund reserves to complete the Linden Street Renovation project? • Does Council Finance Committee support off-cycle appropriations of the Transportation, Transportation Capital Expansion Fee (TCEF), and General fund reserves as well as CCIP – Arterial Intersection fund to complete the South Timberline Corridor project? • Does Council Finance Committee support off-cycle appropriations of the TCEF, General, and CCIP fund reserves as well as Conservation Trust fund to complete the Vine/Lemay BNSF Intersection Improvements project? Project Funding STBG (Grant)Trans. Fund TCEF Gen. Fund CCIP - Project Specific PPD (Cons. Trust) Bridge Program KFCG Utilities BOB CCIP - Art. Int. Imp. CCIP - Ped/Bike Gr. Sep. Cr. CCIP - Ped. Sid.Dev.TOTAL Increase Existing -$ -$ 400,000$ -$ 3,461,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 3,861,000$ Proposed -$ -$ -$ -$ 500,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 500,000$ Total -$ -$ 400,000$ -$ 3,961,000$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 4,361,000$ Existing 2,694,602$ 10,325$ 4,701,111$ -$ -$ -$ 265,000$ -$ -$ -$ -$ 700,000$ 35,000$ 317,190$ 8,723,228$ Proposed -$ 200,000$ 774,000$ 774,000$ -$ -$ -$ -$ -$ -$ 400,000$ -$ -$ -$ 2,148,000$ Total 2,694,602$ 210,325$ 5,475,111$ 774,000$ -$ -$ 265,000$ -$ -$ -$ 400,000$ 700,000$ 35,000$ 317,190$ 10,871,228$ Existing -$ 1,220,020$ 11,930,369$ 7,247,965$ -$ 1,000,000$ -$ 1,373,240$ 850,000$ 4,602,036$ -$ 500,000$ -$ -$ 28,723,630$ Proposed -$ -$ 427,500$ 427,500$ 283,000$ 242,000$ -$ -$ -$ -$ -$ -$ -$ -$ 1,380,000$ Total -$ 1,220,020$ 12,357,869$ 7,675,465$ 283,000$ 1,242,000$ -$ 1,373,240$ 850,000$ 4,602,036$ -$ 500,000$ -$ -$ 30,103,630$ Existing 2,694,602$ 1,230,345$ 17,031,480$ 7,247,965$ 3,461,000$ 1,000,000$ 265,000$ 1,373,240$ 850,000$ 4,602,036$ -$ 1,200,000$ 35,000$ 317,190$ 41,307,858$ Proposed -$ 200,000$ 1,201,500$ 1,201,500$ 783,000$ 242,000$ -$ -$ -$ -$ 400,000$ -$ -$ -$ 4,028,000$ Total 2,694,602$ 1,430,345$ 18,232,980$ 8,449,465$ 4,244,000$ 1,242,000$ 265,000$ 1,373,240$ 850,000$ 4,602,036$ 400,000$ 1,200,000$ 35,000$ 317,190$ 45,335,858$ Linden Street Renovation South Timberline Corridor TOTAL Vine/Lemay/BNSF Intersection Improvements 13% 25% 5% 10% Page 8 of 309 Julie Pignataro; how many construction projects do we have going on right now? Dana Hornkohl; we currently have three capital transportation capital projects underway that are suffering inflationary impacts and are budget stressed. Julie Pignataro; how many projects in total are underway across the city? Brad Buckman; the projects we are discussing today are specifically from the Capital Group in Engineering. Different departments are executing other projects across the city. Julie Pignataro; you mentioned additional BFO offers for other projects for cost increases due to inflation Brad Buckman; the projects being brought forward today are under construction and projects in the pipeline will be addressed with BFO offers for inflationary impacts. For example, the Utilities Service Area has a portfolio of projects that are experiencing inflationary impacts. Julie Pignataro; do we expect that other projects will be coming forward with similar appropriation requests in the next few months? Travis Storin; there is a risk of seeing similar requests from other parts of the city. We plan to come back to Council Finance in July to expand this topic beyond project specific conversations. In the case of these three projects, we are discussing today, we have shovels in the ground, so we need to talk now. Julie Pignataro; on these construction projects, how much of a swing in budget do we anticipate on the low and high end? Dana Hornkohl; we are typically budgeting between 10-15% for contingency once we reach construction to cover unforeseen needs or potential small scope changes that are encountered because of field changes. Julie Pignataro; in the case of these three projects, we are going beyond those percentages. The 25% on the Timberline project is alarming. Can we go into more depth as to why the Timberline Project impact is so much higher? Dana Hornkohl; it is later in the inflationary surge than the other two projects - the costs were set at the latest and had the most inflationary impact – we also compared that to other roadway construction projects that were let in the same period in our area through Region 4 of CDOT and increases of between 20-30% have been experienced for most projects during that time and very few have been awarded due to this. While it was extraordinary it was not uncommon for that period of time. Julie Pignataro; where would additional future funding come from? Dana Hornkohl; primarily we have resources from CCIP (Community Capital Improvement Program) through 2025 that could augment these funds to help get these projects to the finish line but those have mostly been earmarked to other projects that are in the pipeline so we would be delaying those other projects. Those CCIP funds would need to be unearmarked and then applied to these projects. Page 9 of 309 Travis Storin; CCIP (Community Capital Improvement Program) consists of the ¼ cent tax that goes toward capital specifically - historically about 50% of that over all 10-year tax has gone to transportation type projects whether sidewalks or multimodal or arterial intersections. Julie Pignataro; how are we applying lessons learned to future projects? The annual percentage change on slide 3 (see below) – the highs are higher, and the lows are lower – are we going to have a bigger swing in the future or what kind of plans does your department have as a result of what has happened? Dana Hornkohl; I think paying closer attention to inflation and the trends that are related to construction. We are paying attention to three primary indices and the level of inflation across all three Indices doesn’t always agree although they are trending in the same direction – I think paying closer attention to those indices and factoring that into all of our estimates as we reach 30% Kelly Ohlson; I believe some of these projects were bid before inflation pressures really hit. Weren’t parts of South Timberline and parts of Vine & Lemay bid before inflation took off? Dana Hornkohl; that is correct, in the case of South Timberline, Phase 1 work was bid, awarded and underway well in advance and Phase 2 work was bid directly during the inflationary surge period. For Vine & Lemay, the majority of the construction infrastructure work related to the roadway was well before the surge. The inflationary impacts did apply to landscaping and irrigation and those prices had not been set until this same period (January and February 2022) and that leads directly to why there are insufficient funds to complete that particular portion of work for Vine & Lemay. Page 10 of 309 Kelly Ohlson; let’s say a project was fairly bid and then inflation hit, why is that our responsibility as a city to bear the additional costs due to inflation? It doesn’t work the other way – your data showed there was deflation of 10% some time and we didn’t get a 10% discount. Does the city always bear the brunt of increased inflation, or do we have legal documents that protect us? Travis Storin; I will speak to the city-wide view, often times we will see these contracts are developed as costs plus around the materials portion of these contracts. There are limited contractual tools available to protect the city and pass that risk to the contractor. Gerry Paul, our Purchasing Director is on the line and can provide some examples or context around how we manage primarily materials cost inflation. Gerry Paul; CM/GC is a Contract Manager / General Contractor form of cost-plus contracts which are based on actual costs plus a markup and as part of that process; 30% design, 60% design and 90% design and at each of those points they are going out and getting quotes and estimates of what the costs will be, and costs are not locked in until we reach 90% design. Vine & Lemay - landscaping and irrigation prices were not locked in until 90% design which was after the inflation surge hit ACTION ITEM Kelly Ohlson; would like to see a 1 - 2-page memo describing how we do our major projects and is that is the way -90% of city and state governments do it? Normally what the 10-15% contingency is for if we decide we want to do something different - contingency is different than things getting more expensive. Would like to have information for Council in 1-2 months on how we actually bid and how we protect the taxpayers. Gerry Paul; I will take the lead to follow up to provide an overview of the city-wide approach to capital contracting and I will work with Brad Buckman and his team. I think what we are doing is very similar to other municipalities where some jobs are firm fixed price bid and others are cost plus depending on the project. Travis Storin; we could have that for the July 7th Council Finance Committee discussion around inflation. We could also include an overview of the different types of contracts that we do and why a certain tool is selected for a certain project. Kelly Ohlson; That sounds good - doesn’t need to be sooner than that - we are talking big picture - I support the funding and I think we just finish the projects doing the best we can and being as fiscally responsive as possible. Did we explore wildlife crossing at either of these two projects (Vine & Lemay or South Timberline)? Colorado probably has 10 of them and maybe 10 more in the works - Were they needed anywhere? Dana Hornkohl; I will get the answer and follow up. Kelly Ohlson; does either project add road capacity? Dana Hornkohl; in the case of Timberline, yes additional capacity is added as part of this project. Kelly Ohlson; I don’t want to hear that we don’t add road capacity anymore because we actually do. Page 11 of 309 Kelly Ohlson; your charts show 10-15% inflation in many cases, but our fees we added based on inflation (adjusted annually) were 2%. In the future can we use the same data for construction projects that we use for fees - fees are not based on construction inflation Travis Storin; the fees we charge for impact fees so capital expansion across police, fire, general government, and parks – the assumptions that are used in developing those fees, pricing those fees should track with what we are doing on the project side. The transportation capital expansion fee tracks to the construction cost index, the other fee components do not – they follow the traditional consumer price index – that is adjusted annually And then every 4 years – we do a fee study that comes through Council Finance Committee where we can update any of the underlying assumptions within the fee development - fees should come up for adoption in January 2023 – you are right, there is a conversation worth having around fee inflation assumptions that are used on the revenue side versus the cost side Kelly Ohlson; I don’t want the high number used for the construction cost and the low number used for fee increase. What are the conservation trust fund dollars being used for? Dana Hornkohl; it is only being used for the trail portion planned for the underpass under Vine & Lemay which is part of the future Northeast trail system. Kelly Ohlson; I support funding so we can complete these projects Emily Francis; I know we didn’t see this coming, but I am concerned about how many projects we are going to see impacted by inflation and if we fully fund this how does that impact fully funding of future projects that come to us. I don’t think we have enough information to understand the tradeoff of partially funding. For the Linden Street project, I see seat wall caps and outdoor furniture - does that really cost $500K? Dana Hornkohl; there are seat walls that are planned around some of the planters at the ends and in the middle section of the street – the seat wall caps are one of the more expensive elements going around those - Those are the two primary or highest costs items that would be short changed if we were unable to complete the project. Emily Francis; for South Timberline it says ‘remaining improvements’ – So, if we didn’t want to fund the entire amount - What is the gap? What are you suggesting that we do not fund? Dana Hornkohl; essentially there are three items on Timberline that we have the option of funding or not funding which include; traffic signals, irrigation and landscaping with the traffic signals being integral to the work. We could fund just the traffic signals and not the irrigation and landscaping Emily Francis; so, what does that mean for the project? that it just doesn’t look as nice? What are we delaying? Is it just aesthetics? How do we get that funding? For Vine & Lemay – is that the whole underpass as well? Brad Buckman; the underpass at Vine & Lemay is currently funded - the additional funds that are needed for Vine & Lemay would be totally applied to the irrigation and landscaping. The project budget did have sufficient continency funding to complete the underpass – the cost overruns that contributed were partially attributed to the underpass. Page 12 of 309 ACTION ITEM: Emily Francis; for future conversations like this, it would be helpful to have information about different levels of not fully funding and what those tradeoffs involve. Brad Buckman; for South Timberline, there was the difference between the signals and the landscaping and irrigation – the signals are absolutely needed – that difference is $1.6M to get the project done with the signals. The additional $500K (for a total of $2.1M) is with the landscaping and irrigation which we view as integral to completing the project but not needed for traffic. Emily Francis; that information would be so helpful so we understand what 70% funding might look like. It is only going to get more expensive. It sounds like we will look at this more holistically at the July Council Finance meeting about how we are looking at all of the budget items. Travis Storin; that is correct - and moreover, those projects are further upstream in their design phases and are not yet in construction so there is a greater deal of flexibility around partial funding types of options as you describe versus the projects in front of you today which are currently in construction and needed to jump to the front of the conversation. Emily Francis; that makes sense - there are a whole list of projects that are going to be impacted. Does that mean that if we say yes we are going to go ahead with funding these, does that mean we are going to have to look at funding for the projects listed as well? Travis Storin; I don’t think we can speak with certainty to that level, there are conversations around the scoping, design, and partial funding rather than us simply saying we have double digit inflation, and we need to ask Council for a bigger appropriation. To what extent to the other projects fall into the categories, I can’t speak to that at this point. ACTION ITEM; Kelly Ohlson; a request for July or August - Can we have a list of the major transportation projects we anticipate in the next 5 years as things stand now? What department owns the Mulberry project and why is that different that Vine / Lemay and South Timberline? Who handles what transportation projects? When you are replacing bridges, resurfacing the road, and adding bike lanes, a lot of us think of that as a transportation road project. Brad Buckman; Mulberry is a combination within PDT of Streets, Traffic, FC Moves and Engineering. A consolidated transportation projects. The three projects we are talking about today are Engineering projects. Kelly Ohlson; so, who is overseeing that one? So, a bit confusing when we are told there are only three in the pipeline, what we drive on Mulberry and have to go another way – we see that as a street project and then today we are told these are the only three. Dean Klingner; Mulberry is confusing, we completed a project on Mulberry in the last few years that really did change the way the transportation operated, and that project is completed. What is going on with Mulberry right now that is causing the closures in an under-street Utilities project Kelly Ohlson; so, is it Laporte that is going to replace two bridges? Dean Klingner; for Laporte, that project is not currently in construction which may be causing some confusion. Page 13 of 309 Julie Pignataro;. I feel much better supporting Linden project and the Vine & Lemay overpass. I don’t feel as good about supporting the whole Timberline project especially now knowing that it includes adding lanes. Obviously we are adding safety as well – to that point when I look at the back up slide (see below) the potential future project impacts - when you look at the pipeline. I hope that we are prioritizing things such as the Power Trail crossing, because maybe there wouldn’t be as much traffic on Timberline if someone could actually ride their bike safely. Things that enable people to get around in ways other than a car Julie Pignataro; I will support but this is not a good news item - I am supportive but very cautious – I appreciate, and I see that your whole department is being that way as well. Emily Francis; I agree - I support Linden and the Vine /Lemay but I am also hesitant with South Timberline as well. Will we have information on how appropriating this might impact the other projects listed by the time it comes to Council? Brad Buckman and Dana Hornkohl; absolutely Brad Buckman; we definitely have a focus on bike and ped projects and multimodal projects. The South Timberline project is also multimodal – we are vastly improving the bike and pedestrian network there. We are adding a relatively short stretch of extra traffic capacity which is due to development in that area. We very much take your point and agree with the direction for sure. Julie Pignataro; would be great to tie in how each of these projects meets Council’s goals Page 14 of 309 Travis Storin - Summary of Discussion • Consensus reached on bringing this forward to the full Council • Good feedback around expectations for a fee study for future capital improvement fees • A desire for an inventory of projects Note; In each year’s Budget document on page 30 you will see a map of all projects that are proposed regardless of the department they come from, and they are flagged by outcome area. • Come forward with partial funding options in addition to the fully funded options Julie Pignataro; will the information on page 30 of the budget document include who owns the project? Travis Storin; it would be easy for us to add the Service Area to that map display in future budget documents. Kelly Ohlson; and for July, to understand how we bid for projects and practices to protect the taxpayers and residents of Fort Collins as well as making sure we get an adequate number of bids. Also, a simple chart of major construction projects that are coming in the next five years leading with transportation - just the best guess at that moment in time Page 15 of 309 B. Sustainable Funding Update Ginny Sawyer, Sr. Project Manager Jennifer Poznanovic, Sr. Manager, Sales Tax & Revenue EXECUTIVE SUMMARY The purpose of this item is to continue the discussion on identifying practical and viable mechanisms to fund desired service outcomes for specific identified funding needs by highlighting specific mechanisms and the direct annual impacts to residents. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED 1. What questions does Council Finance Committee have on revenue mechanisms? 2. What funding level does Council Finance Committee want to target? 3. Does Council Finance Committee agree with proposed next steps? BACKGROUND/DISCUSSION Over the past several years, masterplan developments and updates have identified clear funding needs in the areas of parks and recreation, transit, and housing. Along with these needs and knowing the criticality of the City climate action goals, Council Finance Committee has asked for climate funding needs to be included in funding conversations. Annual shortfalls range from six to twelve million per area. Funding needs identified and discussed previously: • Parks & Recreation - $8 to $12M annual shortfall (Parks & Recreation Master Plan) • Transit - $8M to $10M annual shortfall (Transit Master Plan) • Housing - $8M to $9.5M annual shortfall (Housing Strategic Plan) • Climate - $6M+ annual shortfall (not all OCFs Big Moves have funding identified) Staff continues to work with Council Finance Committee to further refine both the needs and the potential funding mechanisms to close the gaps. This work includes on-going Council Finance meetings, Work Sessions with the full Council, developing an engagement plan, and ultimate implementation. The following bullets highlight workplan considerations: • Clearly define and articulate revenue needs and level of service considerations • Thoroughly research funding options including impacts and the context of existing and potential new tax measures (local and regionally) • Recognize and work within the desire to keep overall tax burden as low as possible • Consideration of existing dedicated tax renewals and associated election timelines Timeline: To date: • December 2021: Begin discussions on identified funding gaps • January 2022: Deeper dive with CFC on the projected gaps in each area • March 2022: Meet with CFC to review all possible revenue mechanisms • April 2022: Full Council work session to review work to date • June 2022: CFC to discuss most feasible funding mechanisms and targeted funding amounts Future: • Refine acceptable funding mechanisms • Consider any voter approved mechanisms along election options Page 16 of 309 • Engagement efforts Potential Funding Mechanisms Numerous potential funding mechanisms have been discussed with Council Finance Committee. Of those discussed previously, sales tax, property tax, user fees and excise taxes have emerged as the most feasible. The table below demonstrates the potential revenue gain along with any annual impact to residents. The mechanisms above include both taxes and fees. Taxes require voter approval and can be used for any public purpose authorized by City Council. Fees do not require voter approval and they can only be imposed on those likely to benefit from the service funded with the fee. Targeted Funding Options The identified funding gaps will likely be addressed utilizing multiple funding mechanisms. For demonstration, staff has drafted five scenarios within the PowerPoint which target a diversity of funding sources totaling amounts between $10M and $40M. These scenarios are not intended to be final or recommended options. They are intended to demonstrate the flexibility and variable means and ways to add additional revenue to cover the identified gaps. These scenarios do not tie a mechanism to a specific funding gap but instead focus solely on the funding mechanisms and targeted funding amounts. Future meetings will focus on the distribution of funds and service levels desired. Proposed Next Steps The staff project team will continue to meet and work with direction from Council Finance Committee to refine options. Council touchpoints will include regular updates at Council Finance Committee and an upcoming Work Session in the fall. Page 17 of 309 DISCUSSION / NEXT STEPS: GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED 1. What questions does Council Finance Committee have on revenue mechanisms? 2. What funding level does Council Finance Committee want to target? 3. Does Council Finance Committee agree with proposed next steps? Julie Pignataro; I am fine – I would like to go for the highest level we might as well go big because we have a lot of shortfalls On slide 5 (see below) Were the choices made a result of the discussion with the full Council? I am not seeing the connect Ginny Sawyer; yes, both with this Committee and the full Council that some of those other options weren’t received as viable or we didn’t get as much interest in those options. If we are mistaken – all of these are still on the table but for today’s exercise we went with our traditional and standard options – we are better able to anticipate how much revenue we would get from them. Julie Pignataro; I felt with the Large Emitter’s Fee and the Carbon Tax we just weren’t given enough information to make an educated guess on them. Ginny Sawyer; we can revisit those – if I recall correctly, the large emitters who are required to report by the state were less than a handful in the city Page 18 of 309 Julie Pignataro; I am good with the bigger chunk and no questions on the next steps Emily Francis; I agree with Julie, I didn’t think the large emitter fee was taken off the table. At the work session, we were providing an update to Council and the community on what we were talking about instead of a hard no. I think Council is still interested in the Large Emitter Fee regardless of how it fits into meeting the funding gaps. I wonder if this could be done more quickly and separately – instead of having it be part of our overall funding – it seems like a different thing – more heavy industrial impact Excise tax - is that usually on sugar sweetened beverages or tobacco? Travis Storin; we also see that for marijuana and gas. The highway tax is an excise tax that we all pay at the pump. But you are correct, it is most often used as a form of a ‘sin’ tax. We have also talked about packaging and whether we would levy that kind of tax against plastic containers versus aluminum or glass containers as an option, however, it is usually attached to the good and not the packaging. Emly Francis; I am not supportive of excise taxes as I think they disproportionately impact lower income communities more. I don’t know if an excise tax that would kick in over a certain dollar amount is feasible for example the purchase of a new car over a certain dollar amount John Duval; I would have to investigate that more, but I do think it is a possibility since it is a tax. You probably can make it somewhat progressive. I don’t think it would be considered an income tax which municipalities cannot impose. Specific to a certain value for luxury cars – excise tax on luxury cars. I will look into this. It is in the state constitution that we cannot impose an income tax. So that is one of the things with certain taxes, we need to be careful how we calculate and collect them and make sure they do not cross that line. Travis Storin; around excise tax, we have heard the input from this committee loud and clear around disproportionate impacts and that is where the thinking spurred around looking at plastic versus other types of containers and marijuana - thinking that doesn’t have quite the same demographic impact as alcohol, tobacco or sugar sweetened beverage would. Kelly has brought up some valid concerns around what that means to black market type activities and Jim Lenderts, our marijuana enforcement officer would be happy to come to a future Council Finance Committee meeting if that is a discussion we want to explore in greater detail. Emily Francis; if we do have more information about the marijuana part and the impacts, I know that Denver has passed some as well - that data would be useful for a future meeting. I am still hesitant on the packaging - I think it is a good incentive, but I don’t think it is incentive enough for the market to change to offer alternative packaging. More information here would be helpful in that space. Finance committee had also requested that we look at a higher fee or tax based on the size of your home (square feet) – have we included any of that as well? John Duval; I have not heard of a mil being applied to only a larger home (square footage or a certain appraised value), but it follows along with the idea of a luxury tax. We could look into that and see. On the fee issue, a higher fee for a greater square footage, we already have a capital expansion fees that are based on square footage. The higher the square footage the higher the fee. In assessing a fee, we have to calculate in a way that is reasonably related to the services that are provided to the fee payer. If we can make a connection between greater square footage to the fee payer getting more benefit then It is theoretically possible. We could look at that. Page 19 of 309 Emily Francis; I think Boulder has an increased fee for larger homes. Travis Storin; I am presuming that this committee and by extension the full Council - that whichever mechanisms are selected, there is going to be a desire to devise the types of mechanisms that would defray costs to disproportionately low-income populations – that is probably further down the process than we are right now For example, If there is a desire around a ¼ cent sales tax, then we can really start to unpack what are the ways we can defray the impact that might have on disadvantaged populations. Emily Francis; I guess my hesitancy is in choosing and then going down the path as it would be hard to go back as opposed to having preliminary information before selecting makes more sense to me. I am with the middle or the higher category. My concern with the higher category is the high annual increase per resident – middle category is $95 net increase versus a $200 increase for the larger bucket. If there are more options under the higher funding option ($30M-$40M). I would take the lowest one off of the table and focus on the other two categories. The next steps are fine. More information on the marijuana would be useful Hesitant about packaging – market needs to change. Timeline – what is our estimated goal of when we are thinking about getting something on the ballot? Ginny Sawyer; looking at the options of when we could and then identifying what Council would like to put forward first. If we do a new dedicated or raise the sales tax or an excise tax, or a property tax - all those would have to go to the voters. So right now, it is landing on what are those preferred mechanisms and which makes sense and how the timeline looks - a lot will depend on November - if we eliminate an election, that will change the landscape as well. Kelly Ohlson; this is the most complex problem we have dealt with by far. I thought staff was going to try to narrow those ranges on each of the four categories and then next to it, provide a feel in general of what we might get for that. Our goal in this category is this much money and this is approximately what you get for that amount. Is each of these categories going to have a specific funding source? If you get $xx out of a 3 mil increase, does some go to affordable housing and some to transit? Ginny Sawyer; in an effort to simplify this and break it off in chunks - what we tried to look at which mechanisms and how much we think the community will tolerate. If we do like the idea of a new dedicated, then our next step would be saying - here is what we think a new dedicated will bring in, how do we want to distribute these funds amidst our needs.. Maybe we should change our approach and look at how much money we want to put in each area and back into it that. As you said, this is complex, and this is one approach we took today. Kelly Ohlson; You probably aren’t going to ask for four increases on the same ballot. The reason it is complex is that you probably want to mix and match whatever funding sources we were successful at - to go into those various categories because, otherwise, some of the categories we have identified could get zero dollars and some could get 80% of their dollars. Travis Storin; I think what you are describing Kelly, is how and to what extent will this funding meet our priorities and what are the outcomes that these dollars would drive. That is the critical path – that work does need to be a part of this equation. The approach today is around what are the tools we think are in play from the tolerance approach that Ginny mentioned - at some point, we will have to develop - for the tools that are selected as preferred by this committee, do we want to go the prescriptive route as was done for KFCG where we have prescriptive percentages going to services by that exact percentage or is it more open ended – like the CCIP where we develop a list of projects - this is the list for this ballot period and these funds can only be Page 20 of 309 used for these projects OR is it more open ended – it can only be used for these four categories but in a percentage that Council sees fit from budget year to budget year. Most assuredly, there will need to be a conversation on how and if we are narrowing down each of these funding sources to very specific uses or a broader set of criteria that Council wishes to adopt - no bones about it - that is critical path. Kelly Ohlson; I thought I was favoring as one of the options, moving the street maintenance sales tax over to a monthly user fee on the utility bill - which would essentially free up another ¼ cent for additional expenditures – and be less regressive then adding another ¼ cent as it looks like the user fee is per resident and I am thinking it should say per household. Travis Storin; $10 monthly user fee would be per household NOT per resident. Kelly Ohlson; unless we adjust for low-income households, this now looks more regressive than a sales tax increase where you also get the revenue from visitors to Fort Collins - I was a fan of moving the street tax to a fee - I am not there at this moment but will remain open. I want to refine the gaps of what we are actually going to spend and simply that. I don’t believe that the polluter tax was to be taken off the table – I think there was a difference of opinion, but there is a serious majority that would want that in the discussion phase of this. It could be related to climate change, to pollution, to the chemicals related to climate change. I would prefer something broader so we could address our air quality and climate change at the same time, and I would like that back in play. I would expand it to many more emitters, more types of pollutants and polluters, climate change. That is something we could pass, and it supports our climate and air quality goals. I would like to know how much we need in each of those areas and what we will get for it knowing that it may change. I don’t think we took anything off the list. I am more interested in the property tax and the polluter tax. We have needs - let the voters decide. I am more in the middle category but am also open to the larger category. Travis Storin - Summary of Discussion • Our next step is coming back to Council Finance probably in September. • We will bring back preliminary ways to defray the impact to lower income households • Keep the polluter tax in the mix and bring back some considerations for the committee for a large emitter fee. • As we are reaching a consensus on the targeted funding levels, how much of each priority gets funded and what can be specially accomplished across the four categories at those levels of funding • Support for the high and middle levels of funding (see slide below). Staff to come back with what the outcomes are that can be achieved in each of those funding cases across the four priorities. Page 21 of 309 Kelly Ohlson; I don’t think we are limiting it to a large emitter fee because this is only 3-5 entities. (25 metric tons is the standard for being a high emitter). We want other options explored in that category C. Park Design Guidelines & Standards Kurt Friesen, Park Planning & Development Director Mike Calhoon, Parks Director Victoria Shaw, Community Services Finance Manager EXECUTIVE SUMMARY Parks operation & maintenance costs have increased over time due to several factors including price escalation/inflation, increased park usage, new amenities, and more inclusive design. The Parks & Recreation Plan adopted in 2021 provides the framework for development of the city parks system and recommendations both for existing and new parks. The plan includes key recommendations, park classification typologies, park design guidelines, typical amenities and level of service standards that guide the development of new parks, as well as inform improvements to existing parks. Recently constructed parks have incorporated many cost saving strategies to reduce long-term maintenance costs, however net maintenance costs have still increased. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED What additional information is Council Finance committee seeking regarding current park design guidelines and standards? BACKGROUND/DISCUSSION A memo to Council members was provided in the council packet in support of the Sustainable Funding work session on April 12, 2022 (Attachment 2). The memo provided an overview of current park maintenance and design practices, along with corresponding cost trends. This item provides additional detail on park design methodology, including standards and guidelines for parks. Page 22 of 309 Maintenance Cost Trends and Cost Reduction Strategies in New Parks Parks maintenance costs are influenced by multiple variables, including the size of the park, number of amenities, level of usage, and complexity of design. The Parks department tracks costs for staff time and direct costs by park amenity, and breaks out maintenance costs for neighborhood parks into the following categories: Overall, the ownership costs of neighborhood parks are categorized as follows: • Size/Acreage of park: about 75% of park maintenance costs are tracked by the size/acreage of the park, such as water management, turf care, and trash & recycling, and snow/ice removal costs. • Major features: 15% of average costs are attributed to whether the park has a playground and/or bathroom. These amenities require ongoing maintenance, but the costs will not scale with the size of the park. • Volume of other amenities: 10% of average costs are driven by the quantity of fields, courts, or shelters. In addition to inflation and price escalation pressures, newer features have also contributed to increased costs. For example, the inclusion of a loop walk has become standard among newer parks. The loop walk is one of the most used features by park visitors and provides improved access for Parks maintenance vehicles. However, these wider walks also require additional snow/ice removal which adds to ongoing maintenance costs. In newer parks, numerous strategies to reduce maintenance costs have been incorporated, which include: • More advanced, higher efficiency irrigation systems, resulting in decreased water usage and more efficient operations • Post-tensioned concrete slabs for courts, significantly reducing ongoing court maintenance, increasing court life span, and reducing subsequent life cycle replacement costs. • Large native seeded areas in parks, resulting in reduced irrigation demand after establishment • Wider walks for convenient parks maintenance vehicle access and snow removal. • 2-year maintenance and establishment conducted by contractor, ensuring park is in good working order when Parks maintenance staff takes over. • Raw water usage significantly reduces irrigation costs over the life of the park • Crime Prevention through environmental design (CPTED) principles to allow for seamless access and safety In some cases, short term maintenance costs may increase. For example, native vegetation buffer areas require additional care and attention during the establishment period, typically in the first 5-8 years. After that, maintenance efforts for native areas subside and additional savings is incurred through reduced irrigation demand and required maintenance for these areas. Page 23 of 309 Parks & Recreation Plan Overview An update to the Parks & Recreation Plan was completed in 2021, providing a robust vision and framework for development of parks and recreation facilities, programs, and amenities city wide. The plan is available here: https://www.fcgov.com/parksandrecplan/ There are three primary parts to the plan that inform park design standards: 1. Park Classifications, Guidelines and Typical Amenities. This section provides guidelines for development of parks, including 7 distinct park classifications, guidelines for developing each of these 7 park types, and typical amenities found in each park type. Design Guidelines are found on p.105 of the Parks & Recreation Plan. 2. Level of Service Standards. A city-wide level of service analysis identifies where key park amenities are needed today or will be needed as the city continues to grow. Both population and access standards are provided for major park amenities. Level of Service Standards are provided on p. 161 of the Parks & Recreation Plan. 3. Policy Framework. This section identifies a path forward for parks and recreation in Fort Collins, including 10 goals, with specific actions and methods for each goal. The policy framework can be found on p. 211 of the Parks & Recreation Plan. Park Classifications, Guidelines and Typical Amenities In the past, only 2 primary classifications of parks were identified: neighborhood and community parks. The 2021 updated Parks & Recreation plan provides 7 total park classification types, both to clarify how existing parks function and to provide guidelines for future park typologies to meet the needs of current and future residents. For each park classification type, the Parks & Recreation plan provides a description, approximate size, anticipated length of visit, means of access, typical amenities, and a design guideline diagram outlining approximate use zones within the park. These zones of use include intensive use areas, programmable gathering spaces, recreation areas, casual use spaces, and natural system areas. Although not prescriptive, these guidelines provide a framework for new park development, as well as a tool for evaluating updates or improvements to existing parks. The 7 park classification types include: o Community Park o Schoolside Park o Neighborhood Park o Urban Park o Plaza o Mini Park Level of Service Standards Level of service standards help guide decisions about how many recreational amenities are needed and where. Population-based standards address how many amenities are needed and access-based standards address where amenities are needed, both now and in the future. • Population Based Standards. Level of service expressed as a ratio of number of amenities to population. The current ratio is compared to a recommended ratio, which indicates whether additional amenities are needed • Several data points were considered in setting the recommended level of service standards, including the current level of service, the level of service of 5 peer cities (Aurora, Boise, Boulder, Madison, Minneapolis), national participation trends and community priorities. Page 24 of 309 • Depending on the park amenity, some data supports raising the current level of service, while other data supports maintaining or lowering the current level of service. • Access Standards. Level of service standards expressed as a travel time within which residents should be able to get to a particular park amenity by a particular mode of transportation. Access standards indicate where new amenities, or better ways of accessing existing amenities, are needed. • Resident expectations of how close park amenities should be to their homes – and the City’s ability to provide these amenities, vary by type of amenity. Two tiers of access standards have been identified: o 10-Minute Walk Standard – for amenities that have broad drop-in use, and are well used by children, including rectangular fields, playgrounds, and basketball courts o 5-Minute Drive Standard – for amenities that are used by a subset of residents, including pickleball courts, dog parks, community gardens, and diamond fields Used in combination, the population-based standards provide a snapshot of the level of service provided by current park amenities and a road map for addressing the number and location of amenities in the future. The level of service standards can be used to help prioritize which actions will increase equitable access to recreational amenities for the most residents. Level of service standards can and should change over time as industry trends change and demographic trends of the community change. Beginning on p. 168 of the Parks & Recreation Plan, a series of illustrative maps are provided identifying where new park amenities are needed city wide based on the level of service criteria. Policy Framework Key recommendations from the Policy Framework regarding park design standards include: • Provide equitable access to parks through expanding the usability of existing parks, serve growing and under-served communities in established parts of the city by securing new parkland, and build new parks to serve newly developing parts of the city. Park spaces should be intentionally designed to support casual, impromptu use. Ensure that every park has a framework plan to identify the intended use and in what areas of the park those intended uses are meant to occur (Goal 1, Method 1.1, 1.2, 1.3, 1.4, Action 1.1.1). • Protect and enhance natural, historic, and cultural resources in parks. This is accomplished through integrating native plants with high pollinator value to increase the ecological value and biodiversity of parks and by prioritizing the use of raw water or other irrigation systems that conserve water resources and build resiliency (Goal 4, Actions 4.1.3, 4.1.4) • Elevate the design of parks by developing a unified design language that is flexible enough to allow for individual park identities. (Goal 10, Method 10.1) DISCUSSION / NEXT STEPS: GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED What additional information is Council Finance committee seeking regarding current park design guidelines and standards? Kelly Ohlson; when was the Parks Master Plan adopted? Kurt Friesen; it was adopted in January of 2021. Page 25 of 309 Kelly Ohlson; do we really need all those new parks and if so, why? So, we don’t continue digging deeper holes in the future for operations and maintenance Kurt Friesen; I think that is a question of prioritization and that is really what the plan is all about. Level of service standards (some examples shown include 5 min drive / 10 min walk) If we don’t want to meet those level of service standards, then we could probably reduce the number of parks. We could think about how many amenities are appropriate in parks. We are trying to achieve a base line level of service across the city from the equity perspective. Kelly Ohlson; Slide 4 (see below) great pie chart showing Costs of Neighborhood Park Maintenance. Have I seen this information / pie chart for community parks? Victoria Shaw; we have included this information (pie chart) in a memo that went out to the full Council – but this slide (above) is just for neighborhood parks. Kelly Ohlson; Do we have this slide for Community Park Maintenance? Victoria Shaw: we do not but are happy to put one together Kelly Ohlson; that would be helpful – what jumped out to me was 46% for turf and water - almost half - I don’t know how you reduce trash and recycling and restrooms and then you are down to 6% or less for the different categories – looks like any future cost savings is in the turf and water piece Mike Calhoon; you are spot on - new design standards for parks include softer edges and less turf. We are being very thoughtful about where the turf goes and minimizing that because that is a cost driver for us. Kelly Ohlson; why do we use treated water in so many parks? Page 26 of 309 Kurt Friesen; we strive to provide raw water wherever we can - all but one of our community parks use raw water but with neighborhood parks it gets a little more challenging – within our city water district boundary, we have a fairly high amount that are on raw water but once we move outside of that boundary - there is a cost benefit analysis to be done simply given what it takes to deliver a small amount of raw water to a small park – We aren’t seeing that is makes financial sense to do that (the benefit is bigger for larger parks) Cresent Park is on raw water - Mike Calhoon; driven by the geographic location of the parks in relation to where the ditches are – that is where you get into challenges. We may have a gap for a park, but we may not have an irrigation ditch that can feed it. Physical restrictions present challenges Kelly Ohlson; when you mention integrate native plants and plants with high pollinator value - to increase ecological value and biodiversity of parks (which I am all for) You don’t mention any other diverse tree plantings or habitat plantings for wildlife – are we just simplifying for examples – do you look at other plantings for other things than pollinators? Kurt Friesen; we are thinking holistically about those native zones as ecosystems - we want to select plants that work together whether it be a ground cover up to the trees so the plants that we introduce on those edges particularly in the neighborhood parks– there are trees, shrubs and grasses that fit within that low water use perspective and provide all the things you are mentioning. Emily Francis; this is so helpful to see the whole picture – with the same caveat as Kelly, I love parks and all the benefits they provide; however, we keep digging ourselves into this hole. What is the city’s goal for levels of service and how residents are ranking things? Kurt Friesen; level of service is really the analysis presented - several factors; peer city analysis, how do we measure up to other communities and what they are doing, participation rates fluctuate so that factors in, and it speaks to preferences, the main thing that informs that portion of the analysis is the statistically valid survey that was done as part of our Parks & Recreation Plan as well as stakeholder outreach. Those are the pieces that really inform the level of service, how we want to provide park amenities, how many and where they go and then when it comes to satisfaction the annual survey goes out city wide. Kelly DiMartino; Emily, if part of your question, do we have a target for resident satisfaction in our survey numbers - we do not have a standard target that we set for resident satisfaction. Some of our departments through our Community Dashboard or our Strategy Maps that we do, they do set targets, but we don’t have a standard target established. Emily Francis; thank you – I think the 94% satisfaction level with parks is great and we have many competing priorities, so you look at – I was curious about whether all departments are aiming for the same satisfaction level as that is what dictates where our funding is allocated. When we talk about those access-based standards, do we consider the type of housing that is in that area - when we talk about equity in the plan, apartments and townhomes and parts of town that have a higher concentration of those would need parks with more open space – when we talk about access-based standards, is that taken into account? Page 27 of 309 Kurt Friesen; I think the 10-minute walk speaks to that directly and is a great equity index for us - regardless of where I might live in the city, if I can walk to a park that is a great equalizer and something we all want to be able to do. If we can achieve that metric, everyone should have equal access to that amenity. Emily Francis; I am going to politely disagree with you - I have a yard and space – apartment complexes don’t have that luxury, so when we talk about access to amenities and use of space – the housing type greatly impacts how people use space and parks differently. When we are talking about how we build community, where we build larger community parks as opposed to smaller, neighborhood pocket parks, to me, if we are prioritizing and equity is at the forefront, the larger community parks and more access to space would be located near higher density units. When we talk about prioritization and standards and how people use space, we really need to consider housing type and neighborhood access. Twin Silos is a beautiful park – a lot of the homes in the area have huge yards whereas Hickory Mobile Home Park has small homes and a tiny park with very low amenities. Doesn’t seem equitable if we look at housing type. To the bigger question – do we need to build all of these parks and then prioritizing them – how are we looking at how we prioritize where we build parks and what type we are building? Do we have a policy or standard on the percentage of new parks we are building that utilize native seed or the more natural system use, or does it just depend on the park? Kurt Friesen; level of service analysis – for new parks, we are trying to limit turf to recreational fields. The level of service analysis, having recreational fields is a need city wide. When we are designing new parks, we are incorporating a field with turf area only to the boundaries of that field. The plan also speaks to revisiting older parks – maybe reducing the irrigation footprint for those parks by incorporating some of those native edge conditions. Every new park that we have built in the last eight years has been largely native except for that irrigated turf field. Emily Francis; my feedback would be - as we are looking at this very large funding gap, we really do need to think about how many parks we need, the level of service, where and how many we are building, how much of the park’s costs are in our control (water and turf management) and how we are changing where we are going with that. Can you remind me if we take school fields into account when we look at access? Kurt Friesen; that is a key part of our discussion around our parks and recreation planning effort – trying to build better relationships with the schools is key in unlocking access for certain community members. Some school playgrounds and fields are not fully accessible.. If we could incorporate a better relationship with the school district and work in a way to make more those more accessible really helps us meet that the service levels standard. We want to have a better relationship with the school district Page 28 of 309 Kurt Friesen; (see above) the orange circle indicates a school site that would fill a level of service gap (basketball court) without building anything new. Access standard of universal access can be met if we can work with the school district on granting access. Some schools lock the gates and there is no access. Lower the level of service – the 3.7 includes the schools Julie Pignataro; this has been super informative - I live close to Spencer Park and I have never seen a single person standing or sitting or using – there is nothing there except an old milkhouse Mike Calhoon; that would have been considered a mini park in our old classification system When we did our costing years ago – we broke them into community and neighborhood parks and internally the staff would refer to the Freedom Squares and Spencer’s as mini parks. When we did the parks and recreation master plan and we came up with these classifications, it was officially designated. Julie Pignataro; is there an easy answer to how we got to where we are today where there is such a shortfall? Was it a shortfall for operations and maintenance that we are trying to make up for? Mike Calhoon; I’d like to break the answer into three pieces; 1) Parks are purchased, designed, and built with impact fees. We are pretty good impact fees when parks are designed and built 2) O&M money for the day-to-day operations. We are pretty good with O&M even though it keeps going up because we add more parks. Page 29 of 309 3) Infrastructure replacement money which we are talking about in the sustainable funding effort Our gap is here - we tried to work hard over the last 20 years We established the Lifecycle Fund and we initially put $500K aside for infrastructure replacement. We tried many times to incrementally increase that, but we never could increase it because of competing demands on the budget. Right now, we are at $660K One reason for that is that we added a 1$ fee on reservations which brings in about $40K per year We have not been able to keep up with funding this piece. ACTION ITEM: Julie Pignataro; reiterating what Kelly said earlier - it would be so helpful to have a slide like we have for neighborhood parks for all types of parks including how much new parks cost. And for the Infrastructure replacement piece - How long do you anticipate it would take to get there- so these things are on the radar way ahead of time. Do we have an idea of how many of these different types of parks will need to be created? Kurt Friesen; in the plan, it is around 20. Many of the parks were recommended in the 2008 plan (see slide below) green circle Right now, that is the focus of my team – we want to make sure that we get the parks that have been planned for years. The other parts are about filling the gaps and many of those are within existing developments – it will be a lot harder for us to find land. That is what we are prioritizing right now, is seeking to make sure that we are meeting the goals of the 2008 plan and then focusing on some of the internal parks which may be smaller. We want to think about equity and how we serve the community appropriately. Page 30 of 309 Even a bench at Spencer Park would be great - maybe there are limitations due to the historic milk house there Looking at your map my district #2 looks like a park desert - we do have a lot of schools so maybe that is where people spend a lot of their time. Kelly Ohlson; (see slide 17 above) If I heard correctly, some of the big circles in the SE part of town may never come to fruition due to lack of land. Still trying to close the gaps on some geographic deserts but those parks are not necessarily going to be built – a wish list Kurt Friesen; I wouldn’t consider it a wish list - as with any master plan this is aspirational – the ideal state for the city of Fort Collins. Right now, we are prioritizing those that were identified in the 2008 plan. They are not in a specific area of town – so that is priority #1. Then infill – then we start to explore new park locations as illustrated in the orange circles (see above) Kelly Ohlson; I know we just adopted a Parks Master Plan – asking for evolution as we go forward knowing there are some restraints and really looking at what type of housing is there and who needs the bigger parks the most. We can all get better collectively on making sure we are looking at that. A lot of people have more resources to access parks – focus on people who don’t have access to – lower income communities – make that a high priority. Evolution of thought on a fairly quick timetable when decisions have to be made. Kurt Friesen; that is definitely part of our thinking - we are impact fee driven – approaching our design holistically Page 31 of 309 Kelly Ohlson; 10 years ago – the people we contracted with, and our own employees were mowing right up to the edge of waterways – not good for the wildlife and more expensive - fertilizing right up to the edge as well - Do we still have the induvial maintenance maps for each park? Mike Calhoon; we have maps for each of our parks - and incorporated ‘no mow zones’ to provide those buffers in a more casual way than what we would do with park design. We used to mow Edora and Spring Creek right to the edge of the water - we don’t do that anymore and in fact use the maps as a training tool. We also address the ‘why’ by creating those buffers we are filtering stormwater, reducing our irrigation footprint, providing pollinator habitat. We explain this when we are doing training with our staff. OTHER BUSINESS: Travis Storin; HR Memo 401(a) was included in your packets. We are providing this to Council Finance before it goes to the full Council in case there are questions. I labeled something of a formality in keeping our retirement plans compliant with Pension Protection Act requirements. Historically we have given Council Finance the opportunity to review before it goes to the full Council. Meeting adjourned at 6:30 pm Page 32 of 309 Page 33 of 309 COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Clay Frickey, Redevelopment Program Manager John Duval, Deputy City Attorney Date: July 7, 2022 SUBJECT FOR DISCUSSION Inclusion of Paradigm property into Rudolph Farm Metro District EXECUTIVE SUMMARY The purpose of this item is to consider the inclusion of the Paradigm property into the Rudolph Farm Metropolitan District (Metro District) located at Prospect and I-25. The developer of the Paradigm property is also seeking through the City’s land use process to change the land use mix for the Paradigm property. This inclusion would allow the District to levy on the Paradigm property a Debt Service Mill Levy of 50 mills and an Operations and Maintenance Mill Levy of 20 mills, or a total of 70 mills, which property taxes would be used by the Metro District to fund the construction, operation and maintenance of public improvements. There is already levied on the Paradigm property by the I-25/Prospect Interchange Metro District a 10 mill levy to be used to reimburse the City for a share of the City’s funding of the recent CDOT improvements to the I-25/Prospect interchange. It is unclear what public improvements the Metro District would fund related to the Paradigm property. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Does the Council Finance Committee support the inclusion of the Paradigm property in the Metro District? What additional information would be helpful when staff presents this item to City Council? BACKGROUND/DISCUSSION On March 6, 2018, City Council approved a series of resolutions related to the funding of interchange improvements at Prospect and I-25. These resolutions resulted in the following: • Approval and authorization of a Binding Agreement pertaining to the development of Interstate Highway 25 and Prospect Road Interchange and a related Capital Pledge Agreement • Approval of the I-25/Prospect Interchange Metro District covering all properties adjacent to the I-25/Prospect interchange Page 34 of 309 • Approval of the Rudolph Farms Metro District at the northeast corner of Prospect and I- 25 • Approval of the Gateway at Prospect Metro District at the northwest corner of Prospect and I-25 • Approval of the SW Prospect I-25 Metro District at the southwest corner of Prospect and I-25 Approval of these agreements and Metro Districts resulted in the City, the Colorado Department of Transportation (CDOT), the owners of the parcels of private property at the four corners of the interchange (Property Owners) and the Town of Timnath sharing in the costs to fund improvements to the I-25/Prospect interchange to be built concurrently with the expansion of I- 25. By rebuilding the I-25/Prospect interchange at the same time as the I-25 expansion, the project was able to realize efficiencies that resulted in $7 million in reduced project costs. This also accelerated the timeline for improvements to the interchange. These actions also created the Metro Districts at each corner of the I-25/Prospect interchange with the exception of the southeast corner. The southeast corner of I-25/Prospect is known as the Paradigm property. The approved Metro Districts allow for funding of necessary infrastructure and public improvements to serve future development within the Districts. These Metro Districts pre-date the City’s Metro District policy requiring public benefits from Metro Districts where more than 10% of the assessed value is residential. These actions also created the I-25/Prospect Interchange Metro District (Interchange Metro District). All of the Property Owners’ properties are included within the boundaries of the Interchange Metro District. The purpose of the Interchange Metro District is to generate tax and fee revenues from the Property Owners’ properties to reimburse the City for the Property Owners’ share of the costs to fund the CDOT improvements to the I-25/Prospect Interchange. The estimated total project cost of the I-25/Prospect interchange improvements was $31 million. Of this, $24 million was for base design while the remaining $7 million represents the City’s required urban design elements. CDOT shared in 50 percent of the base design portion, or $12 million. The remaining $19 million was split between the City, Property Owners, and Timnath at 43%, 43%, and 14%, respectively. Timnath’s share is based on traffic studies with the City and Property Owners splitting the remaining costs. Table 1 Partners Allocation of Costs (Millions) Page 35 of 309 On March 5, 2019, City Council adopted Ordinance No. 30, 2019, appropriating $19,099,945 to fund all non-CDOT costs associated with the I-25/Prospect interchange improvements. The City would seek repayment from the Property Owners within the District and from the Town of Timnath. The Binding Agreement requires each party highlighted in the table above to pay its share of the costs associated with the interchange improvements. The Capital Pledge Agreement outlines the terms of repayment for the Owners’ Share of the project costs to be paid, in effect, through the Interchange Metro District. The Capital Pledge Agreement identifies the sources of revenue from the Interchange Metro District that will be used to reimburse the City for the Property Owners’ share of the costs. These revenue sources include: • Imposition of a property tax mill levy of 10 mills on all taxable property within the Interchange Metro District • 0.75% public improvement fee (PIF) on all retail purchases made within the Interchange Metro District, net of any reasonable administrative fees for collection by the City • Impact fee collected at the time of issuance of a vertical building permit based on land use within the Interchange Metro District Per the Capital Pledge Agreement, the Property Owners’ share is payable on or before December 1 of each year in twenty equal installments of $479,000 beginning December 1, 2019. At the end each month, the property owners must remit any PIF or impact fees collected during the preceding month. In the event that the Property Owners are unable to pay $479,000 by December 1, the deficit accrues interest at a rate of 4.25%. The current deficit of the Property Owners’ share is $958,622. Rudolph Farms Background: The Rudolph Farms property lies in three zone districts: General Commercial (CG), Industrial (I), and Urban Estate (UE). The Rudolph Farms Metro District Service Plan contemplates Total Fort Collins Property Owners Timnath Overpass Cost $19.00 $8.25 $8.25 $2.50 % Share Cost 100% 43% 43% 13% Less ROW Credit $0.50 $0.00 $0.50 $0.00 Less TCEF Credit $1.40 $0.70 $0.70 $0.00 Debt Obligation $17.10 $7.55 $7.05 $2.50 % Share Payments 100% 44% 41% 15% Partners Share Allocation Page 36 of 309 development that would conform to the permitted uses of those zone districts. Table 2 below shows the approved land use mix in the Rudolph Farms Metro District Service Plan. The land use mix for Rudolph Farms in the I-25/Prospect Interchange Service Plan mirrors the land use mix shown in the Rudolph Farms Service Plan. PNE Prospect Holdings LLC (PNE) acquired Rudolph Farms in 2021. PNE is looking to potentially acquire the Paradigm property for inclusion in the Rudolph Farms Metro District. In addition to including the Paradigm property, PNE contemplates changes to the land use mix and has two potential concepts in mind as per Table 2. Table 2 – Rudolph Farms Land Use Mix Comparison Service Plan Concept 1 Concept 2 % Change - Concept 1 % Change - Concept 2 Retail 107,850 121,904 127,900 13.03% 18.59% Hotel (Rooms) 240 0 0 -100.00% -100.00% Convenience 5,350 0 0 -100.00% -100.00% Office 0 80,320 153,400 100.00% 100.00% Industrial 831,150 440,500 300,500 -47.00% -63.85% Residential (Units) 60 563 685 838.33% 1041.67% Self Storage - 96,951 96,951 100.00% 100.00% Paradigm Background: On January 15, 2004, the Planning and Zoning Board approved the Paradigm Overall Development Plan (ODP). The purpose of an ODP is to establish general planning and development control parameters for projects that will be developed in phases with multiple submittals while allowing sufficient flexibility to permit detailed planning in subsequent submittals. The approved Paradigm ODP permits retail, drive-thru restaurant, hotel, convenience store with gas station, restaurant, office, and warehouse uses. The I-25/Prospect Interchange Metro District Service Plan contemplates Paradigm developing 114,000 square feet of retail and a 100-room hotel, mirroring the approved ODP. In acquiring Paradigm, PNE looks to change the land use mix of Paradigm. On June 22, PNE met with City staff for a Preliminary Design Review about changing the land use mix for Paradigm. Preliminary Design Review is a pre-application meeting where City staff highlights potential issues with the proposed development prior to the applicant submitting a formal development application with the City. PNE proposes two hotels, two pad sites for fast casual restaurants, a convenience store, and a parcel for multi-family. There is not enough detail in the Preliminary Design Review application to compare the proposed land use mix with that approved in the Overall Development Plan and I-25/Prospect Interchange Service Plan. Inclusion of Paradigm property into Rudolph Farms Metro District: Page 37 of 309 On June 7, 2022, legal counsel for PNE submitted a formal letter requesting inclusion of the Paradigm property into the Rudolph Farms Metro District. Per Section V(A)(4) of the Rudolph Farms Service Plan, inclusion of new property to the Metro District requires approval by City Council. Including Paradigm into the Rudolph Farms Metro District would allow the Metro District to issue bonds to fund public improvements required to serve the Paradigm property. The bonds would be repaid by placing a mill levy on the Paradigm property. The Rudolph Farms Service Plan projects the need for a Debt Service Mill Levy of 50 mills and an Operations and Maintenance Mill Levy of 20 mills, or a total of 70 mills. The inclusion of the Paradigm property into the Metro District would yield the following necessary updates to the Rudolph Farms Metro District: • List of public improvements required to serve the Metro District inclusive of Paradigm • Development summary • Exhibits of public infrastructure required to serve Paradigm • Financial plan None of the amendments listed above require Council approval. As mentioned above, Paradigm also contributes to the I-25/Prospect Interchange improvements. While the change in land use has little impact on the Rudolph Farms Metro District, these land use changes have more implications for the Interchange Metro District. The I-25/Prospect Interchange Service Plan contemplated the Paradigm property developing 114,000 square feet of retail and a 100-room hotel. The amended plans show two hotels, two pad sites for fast casual restaurants, a convenience store, and a parcel for multi-family. This presents some opportunities and potential risks for the City to collect the Property Owners’ share of costs associated with the I-25/Prospect interchange improvements. Opportunities: • More feasible development plan – the updated development plans reflect updated development ideas to meet current market demand. Paradigm has sat vacant since approval of the ODP in 2004. This is an indication that the approved ODP is not well positioned to meet current market demands and may never come to fruition. • Faster revenue generation – a more feasible development plan could yield faster revenue generation for the interchange improvements. There is already a sizable deficit for the Property Owners’ share and this change to the land use mix could help the City recover some of its costs quicker. Risks: • Lower assessment rates – In Colorado, properties are taxed based on a percent of its assessed value. Commercial properties are taxed at 29% while residential properties are taxed at 7.15%. The updated plans for Paradigm would have 6.2 acres of residential uses. This means the residential component of Paradigm would need to have an assessed value four times that of a commercial property to yield the same revenue from the mill levy imposed by the Interchange Metro District. Page 38 of 309 • Lower PIF revenues – Another source of revenue in the Capital Pledge Agreement is the imposition of a 0.75% PIF on retail sales within the Interchange Metro District. Residential properties do not generate retail sales. By converting a portion of Paradigm property to residential from retail, the result will be less PIF revenue. Without additional detail on how and when the Paradigm property might develop, it is uncertain how much the changes in Paradigm’s land use mix will affect the City’s ability to recover from the Property Owners their share of costs for the interchange improvements. ATTACHMENTS (numbered Attachment 1, 2, 3,…) 1. Letter Requesting Paradigm’s Inclusion into Rudolph Farms Metro District 2. Rudolph Farms Metro District Service Plan 3. I-25/Prospect Interchange Metro District Service Plan 4. Binding Agreement and Capital Pledge Agreement Page 39 of 309 Inclusion of Paradigm into Rudolph Farms Metro District July 7, 2022 City Council Finance Committee Clay Frickey – Redevelopment Program Manager Page 40 of 309 2Background 2018 –City Council approves series of Metro Districts •Purpose –fund I-25/Prospect interchange improvements •Rudolph Farms Metro District •NE corner I-25/Prospect • I-25/Prospect Interchange Metro District •Established cost sharing 2022 –PNE Prospect Holdings Purchases Rudolph Farms •Seeks to include Paradigm •Paradigm not in its own Metro District Page 41 of 309 Vicinity Map 3 Page 42 of 309 4Interchange Cost & Cost Share •Total Cost $31M •Includes $7M for Urban Design •CDOT $12M -50% of base design •City/Property Owners/Timnath $19M • FC = $8.25M •Property Owners = $8.25M •Timnath = $2.5M Total FC Property Timnath Overpass Cost 19.000$ 8.250$ 8.250$ 2.500$ TCEF Reduction 0.700$ 0.700$ Less ROW Value 0.500$ Debt Obligation 17.100$ 7.550$ 7.050$ 2.500$ % Share 44% 41% 15% Borrow - Principle 17,100,000 Term 20 Interest 4.50% Total FC Property Timnath Payment Share $1,314,582 $580,415 541,977 192,190 Partners Share Allocation Page 43 of 309 5Cost Sharing Agreement Interchange Metro District •Imposes min. 7.5000 Mill •Authorizes up to $10.0 million in debt •No Eminent Doman w/out Council Consent •Capital Pledge Agreement •Only debt allowed by plan •Commits three revenue sources to funding Owner’s Share •District terminates upon full payment Binding Agreement & Capital Pledge •Defines Owners Share •Requires Consideration of Project Service Plans •Commits City to Funding •Stipulates Revenue Sources •Min. 7.500 up to 10.000 Mills (Metro) •0.75% PIF (Covenant) •Fees due at Construction (Metro) Page 44 of 309 6Proposed Inclusion •Would permit mill levies for Paradigm •Debt Service Mill Levy = 50 mills •Operations and Maintenance Mill Levy = 20 mills • I-25/Prospect Interchange Mill Levy = 10 mills •Total mill levy = 80 mills Page 45 of 309 7Paradigm Land Use Changes Approved Plan Proposed Plan Page 46 of 309 8Opportunities and Risks Opportunities: •More feasible development plan •Grounded in current market conditions •Faster revenue generation •Quick repayment of City Risks: •Lower assessment rates •Potentially less revenue generation •Lower PIF revenue generation Page 47 of 309 9Questions for Council Finance Committee Does the Council Finance Committee support the inclusion of the Paradigm property in the Rudolph Farms Metro District? What additional information would be helpful when staff presents this item to City Council? Page 48 of 309 June 7, 2022 VIA ELECTRONIC MAIL City Council of the City of Fort Collins c/o John Duval, Deputy City Attorney, jduval@fcgov.com Clay Frickey, Redevelopment Program Manager, cfrickey@fcgov.com Re: Rudolph Farms Metropolitan District Nos. 1 – 6 Request for Resolution Approval of Inclusion of Property Dear Members of City Council: Our firm is engaged as general counsel for Rudolph Farms Metropolitan District Nos. 1-6 (collectively the “Districts”), which are located wholly within the City of Fort Collins (the “City”). The Districts operate pursuant to the Consolidated Service Plan for Rudolph Farms Metropolitan District Nos. 1 – 6 approved by City Council on March 6, 2018 via Resolution 2018-028 (the “Service Plan”). As background, the Districts were organized as part of a larger coordination effort in 2018 between the City and owners of the four properties in the quadrants immediately adjacent to the Interstate Highway I-25 and Prospect Road (the “Interchange”) in order to share in the costs of various public improvements related to the Interchange. These cost sharing efforts included various pledged revenue obligations, including PIF revenue, property tax revenue, and development fee revenue of the I-25/Prospect Interchange Metropolitan District (the “Overlay District”) which boundaries include the four properties adjacent to the Interstate. A map depicting the four properties and the boundaries of the Overlay District is attached hereto as Attachment 1 (the “Overlay District Map”). To further fund the highway interchange improvements, the property owners for the properties identified as “FCIC/GAPA,” “CSURF,” and “LAAM” in the Overlay District Map formed various smaller metropolitan districts: “FCIC/GAPA” property is within the project area boundaries Gateway at Prospect Metropolitan District Nos. 1 – 7; “CSURF” is within the project area boundaries SW Prospect I-25 Metropolitan District Nos. 1-7; and “LAAM” makes up the boundaries of the Districts. The “Paradigm” property was not involved in the organization of a special district and is currently only included in the boundaries of the Overlay District (the “Paradigm Property”). The Boards of Directors of the Districts have been approached by the underlying developer within the Districts, PNE Prospect Road Holdings, LLC (“PNE”), which is under contract to purchase an additional 15 acres of property within the Paradigm Property from Paradigm Properties, LLC (“PP LLC”). The land survey plan of the Paradigm Property is attached hereto as Attachment 2. PNE and PP LLC anticipate providing the Districts with a petition for inclusion as Page 49 of 309 Re: Rudolph Farms Metropolitan District Nos. 1 – 6 Request for Resolution Approval of Inclusion of Property June 7, 2022 2 provided in Section 32-1-401(1)(a), C.R.S., to include 6.2 acres of the Paradigm Property within the boundaries of Rudolph Farms Metropolitan District No. 4 (“District No. 4”) and 8.8 acres of the Paradigm Property within the boundaries of Rudolph Farms Metropolitan District No. 5 (“District No. 5”). A copy of the form of this petition is attached hereto as Attachment 3. District No. 4 and District No. 5 would like to consider these inclusions in order to allow for the coordinated and cohesive development of public improvements, however Section V.A.4. of the Service Plan requires prior resolution approval of the City Council as follow: Inclusion and Exclusion Limitation. The Districts shall be entitled to include within their boundaries any property within the Project Area Boundaries without prior approval of the City Council. The Districts shall also be entitled to exclude from their boundaries any property within the Project Area Boundaries so far as, within a reasonable time thereafter, the property is included within the boundaries of another District, and up on compliance with the provisions of the Special District Act. All other inclusions or exclusions shall require the prior resolution approval of the City Council, and if approved, shall not constitute a material modification of this Service Plan. If approved, District No. 4 and District No. 5 will complete the inclusion process in accordance with the requirements set forth in Sections 32-1-401, et seq., C.R.S. A copy of District No. 4 and District No. 5’s form of draft resolution and order regarding the inclusion of real property is attached hereto as Attachment 4. As such, the Districts respectfully request that City Council approve the inclusion of 6.2 acres of the Paradigm Property within the boundaries of District No. 4 and 8.8 acres of the Paradigm Property within the boundaries of District No. 5. To aid in this request, we have prepared a draft resolution approving the inclusion of property into District No. 4 and District No. 5 that may be considered by City Council at a forthcoming meeting. Based on our review of the City of Fort Collins Policy For Reviewing Service Plans for Metropolitan Districts adopted April 20, 2021 and preliminary discussions with the City, it is our understanding based on the Service Plan language noted above that this request will need to be considered by the Council Finance Committee prior to being considered by City Council, but that no other notice, fee, or submittal requirements are applicable as this request does not constitute a material modification requiring an amendment to the Service Plan. Thank you in advance for your assistance with this matter. Please feel free to contact me with any questions. Very Truly Yours, ICENOGLE SEAVER POGUE A Professional Corporation Tamara K. Seaver cc: Board of Directors, Rudolph Farms Metropolitan District Nos. 1-6 Bryan Byler, PNE Prospect Road Holdings, LLC Page 50 of 309 ATTACHMENT 1 Overlay District Map Page 51 of 309 Page 52 of 309 Page 53 of 309 ATTACHMENT 2 Land Survey Plat of Paradigm Property Page 54 of 309 Page 55 of 309 Multi Family Detention 3,763 sf Slim Chickens 4,769 sf Murphy's Oil Canopy (8 pumps) Propane Trash 1.1 ac 1.0 ac 3.3 ac 1.0 ac 6.2 ac 80' Collector 77' Commercial Local 50' 80' 130.00' 129.90' 170.00' HOTEL 1 HOTEL 2 FAST FOOD MULTI-FAMILY FAST FOOD GAS STATION PARADIGM PROPERTY | LOT PLAN 05/11/2022 NORTH 250 50 100 SCALE: 1" = 50' Page 56 of 309 ATTACHMENT 3 Form of Petition for Inclusion into the Boundaries of Rudolph Farm Metropolitan District Nos. 4 and 5 Page 57 of 309 PETITION FOR INCLUSION OF REAL PROPERTY TO: RUDOLPH FARMS METROPOLITAN DISTRICT NO. __, CITY OF FORT COLLINS, LARIMER COUNTY, COLORADO The undersigned, as petitioners, PNE Prospect Road Holdings, LLC and Paradigm Properties, LLC, hereby respectfully petition the Rudolph Farms Metropolitan District No. __ (the “District”), acting by and through its Board of Directors, for the inclusion of the hereinafter described real property into the boundaries of the District in accordance with the Sections 32-1- 401 et seq., C.R.S. The undersigned hereby request that the real property described in Exhibit A, attached hereto and incorporated herein by this reference (the “Property”), be included in the boundaries of the District and that an Order may be entered in the District Court in and for the County of Larimer, State of Colorado, effectuating the inclusion of the Property into said District, and that from and after the entry of such Order, said Property shall be liable for taxes, assessments or other obligations of the District as provided by statute. The undersigned represent to the District that PNE Prospect Road Holdings, LLC is under contract to be the owner of one hundred percent (100%) of the Property pursuant to that Contract to Buy and Sell Real Estate (Land) with Paradigm Properties, LLC, dated April 21, 2022, and that no other person, persons, entity or entities own any interest therein, except as beneficial holders of encumbrances. The undersigned acknowledges that the District is not required to enlarge or extend its facilities beyond those currently existing and all such enlargements or extensions are undertaken in the exercise of discretion as a governmental function in the interest of public health, safety and welfare. The undersigned acknowledges that acceptance of this petition by the District does not constitute any assurance from the District that the Property can be served by the District. The undersigned further agrees that it will pay the fees associated with the inclusion of the Property within the District if this petition is accepted, including the costs of publication of appropriate legal notices. Page 58 of 309 SUBMITTED THIS DAY OF , 20__. PETITIONERS: PNE Prospect Road Holdings, LLC By: Its: ADDRESS OF PETITIONERS: 900 Castleton Road, Suite 118 Castle Rock, Colorado 80109 STATE OF ) ) ss. COUNTY OF ____________ ) The foregoing instrument was acknowledged before me this __ day of ______________, 20__ by as of PNE Prospect Road Holdings, LLC. WITNESS my hand and official seal. My commission expires: Notary Public Page 59 of 309 PETITIONERS: Paradigm Properties, LLC By: Its: ADDRESS OF PETITIONERS: P.O. Box 3236 Ventura, CA 93006-3536 STATE OF ) ) ss. COUNTY OF ____________ ) The foregoing instrument was acknowledged before me this __ day of ______________, 20__ by as of Paradigm Properties, LLC. WITNESS my hand and official seal. My commission expires: Notary Public Page 60 of 309 EXHIBIT A To Petition for Inclusion of Real Property (Legal Description of Property to be Included in the Boundaries of Rudolph Farms Metropolitan District No. __) Page 61 of 309 ATTACHMENT 4 Form of Resolution and Order Regarding the Inclusion of Real Property Page 62 of 309 RESOLUTION AND ORDER OF THE BOARD OF DIRECTORS OF RUDOLPH FARMS METROPOLITAN DISTRICT NO. __ REGARDING INCLUSION OF REAL PROPERTY WHEREAS, in accordance with and pursuant to Section 32-1-401(1)(a), C.R.S., ______________________________, (the “Petitioner”) signed a petition for inclusion requesting the Rudolph Farms Metropolitan District No. __ (the “District”) include, within the District’s boundaries, the real property located in the City of Fort Collins, County of Larimer, State of Colorado as more particularly described on Exhibit A attached hereto and incorporated herein by this reference (the “Property”); and WHEREAS, said petition is attached hereto and made a part hereof as Exhibit B (the “Petition”); and WHEREAS, public notice was published on ___________, 202_ in The Coloradoan in accordance with Section 32-1-401(1)(b), C.R.S., calling for a public hearing on the prayer of said Petition; and WHEREAS, on ___________, 202_, the Board of Directors of the District (the “Board”) held a public hearing on the Petition in accordance with Section 32-1-401(1)(b), C.R.S.; and WHEREAS, no objecting parties appeared at the public hearing, nor were any written objections filed with the Board; and WHEREAS, pursuant to Section 32-1-401(1)(c)(I), C.R.S., the Board desires to grant the Petition, in whole, subject to the conditions set forth herein. NOW, THEREFORE, BE IT RESOLVED BY THE RUDOLPH FARMS METROPOLITAN DISTRICT NO. __ AS FOLLOWS: 1. The Board hereby orders the inclusion of the Property within the boundaries of the District, and the Board orders the Petition to be granted in whole. 2. The name and address of the Petitioner and description of the Property to be included are as follows: PETITIONER: ___________________________ ADDRESS: ___________________________ ___________________________ PROPERTY DESCRIPTION: See Exhibit A Page 63 of 309 3. The Board shall seek an Order from the District Court in and for Larimer County, Colorado, which shall provide the effective date of this inclusion. 4. This resolution shall be certified and filed with the Clerk of the District Court of Larimer County, Colorado in accordance with Section 32-1-401(1)(c), C.R.S. 5. The inclusion shall be subject to the District obtaining an Order of the District Court ordering the inclusion of the Property effective upon issuance thereof, and recordation of such Order as provided by statute. [Remainder of this page left intentionally blank.] Page 64 of 309 DONE AND ADOPTED this ______ day of _______________ 202_. RUDOLPH FARMS METROPOLITAN DISTRICT NO. __ By: Its: ATTEST: By: Its: Page 65 of 309 CERTIFICATE COMES NOW, Michael Kleinman, the Secretary and Treasurer of the Rudolph Farms Metropolitan District No. 6, and hereby certifies that the attached resolution is a true and accurate copy of the resolution adopted by the Board of Directors at its special meeting held _________ __, 202__, via _______________________________. WITNESS my hand this this ___ day of __________ 202_. By: Michael Kleinman Its: Secretary and Treasurer Rudolph Farms Metropolitan District No. __ Page 66 of 309 EXHIBIT A To Resolution and Order (Legal Description of Property to be Included into the Boundaries of Rudolph Farms Metropolitan District No. _) Page 67 of 309 EXHIBIT B To Resolution and Order (Petition for Inclusion of Real Property into the Boundaries of Rudolph Farms Metropolitan District No. _) Page 68 of 309 Page 69 of 309 Page 70 of 309 Page 71 of 309 Page 72 of 309 Page 73 of 309 Page 74 of 309 Page 75 of 309 i TABLE OF CONTENTS I. INTRODUCTION .............................................................................................................. 1 A. Purpose and Intent................................................................................................... 1 B. Need for the Districts. ............................................................................................. 2 C. Objective of the City Regarding Districts’ Service Plan. ....................................... 2 II. DEFINITIONS .................................................................................................................... 3 III. BOUNDARIES ................................................................................................................... 6 IV. PROPOSED LAND USE AND ASSESSED VALUATION ............................................. 6 V. DESCRIPTION OF PROPOSED POWERS, IMPROVEMENTS AND SERVICES ....... 7 A. Powers of the Districts and Service Plan Amendment. .......................................... 7 1. Operations and Maintenance....................................................................... 7 2. Development Standards. ............................................................................. 7 3. Privately Placed Debt Limitation. ............................................................... 7 4. Inclusion and Exclusion Limitation. ........................................................... 8 5. Maximum Debt Authorization. ................................................................... 8 6. Monies from Other Governmental Sources. ............................................... 8 7. Consolidation Limitation. ........................................................................... 8 8. Eminent Domain Limitation. ...................................................................... 8 9. Service Plan Amendment Requirement. ..................................................... 9 B. Infrastructure Preliminary Development Plan. ....................................................... 9 VI. FINANCIAL PLAN.......................................................................................................... 10 A. General. ................................................................................................................. 10 B. Maximum Voted Interest Rate and Maximum Underwriting Discount. .............. 11 C. Maximum Mill Levies. ......................................................................................... 11 D. Debt Issuance and Maturity. ................................................................................. 12 E. Security for Debt. .................................................................................................. 12 F. TABOR Compliance. ............................................................................................ 12 G. Districts’ Operating Costs. .................................................................................... 12 H. Elections. ............................................................................................................... 13 VII. ANNUAL REPORT ......................................................................................................... 13 A. General. ................................................................................................................. 13 B. Reporting of Significant Events. ........................................................................... 13 VIII. DISSOLUTION ................................................................................................................ 14 IX. PROPOSED AND EXISTING INTERGOVERNMENTAL AGREEMENTS AND EXTRATERRITORIAL SERVICE AGREEMENTS ..................................................... 14 X. MATERIAL MODIFICATIONS ..................................................................................... 14 Page 76 of 309 1598.0003; 876591 ii XI. SANCTIONS .................................................................................................................... 15 XII. INTERGOVERNMENTAL AGREEMENT WITH CITY .............................................. 16 XIII. CONCLUSION ................................................................................................................. 16 XIV. RESOLUTION OF APPROVAL ..................................................................................... 16 Page 77 of 309 1598.0003; 876591 iii LIST OF EXHIBITS EXHIBIT A-1 Legal Description of Project Area Boundaries EXHIBIT A-2 Legal Description of District No. 1 EXHIBIT A-3 Legal Description of District No. 2 EXHIBIT A-4 Legal Description of District No. 3 EXHIBIT A-5 Legal Description of District No. 4 EXHIBIT A-6 Legal Description of District No. 5 EXHIBIT A-7 Legal Description of District No. 6 EXHIBIT B-1 Project Area Boundary Map EXHIBIT B-2 District No. 1 Boundary Map EXHIBIT B-3 District Nos. 2-6 Boundary Map EXHIBIT B-4 District Nos. 1-6 Estimated Future Boundary Map EXHIBIT C Vicinity Map EXHIBIT D Infrastructure Preliminary Development Plan EXHIBIT E Financial Plan EXHIBIT F Intergovernmental Agreement Page 78 of 309 1 I. INTRODUCTION A. Purpose and Intent. The Districts, which are intended to be independent units of local government separate and distinct from the City, are governed by this Service Plan. Except as may otherwise be provided for by State or local law or this Service Plan, the Districts’ activities are subject to review by the City only insofar as they may deviate in a material manner from the requirements of this Service Plan. The Districts are needed to provide Public Improvements to the Project for the benefit of property owners within the Districts and other local development and will result in enhanced benefits to existing and future business owners and/or residents of the City. The primary purpose of the Districts will be to finance the construction of these Public Improvements. The Districts are being organized under a multiple-district structure. As the Project is anticipated to be built over an extended period of time, this will allow for a phased absorption of the Project and corresponding Public Improvements. Additionally, such structure assures proper coordination of the powers and authorities of the independent Districts and avoids confusion regarding the separate, but coordinated, purposes of the Districts that could arise if separate service plans were used. Under such structure, District No. 6, as the service district, is responsible for managing the construction and operation of the facilities and improvements needed for the Project. District No. 1, District No. 2, District No. 3, District No. 4 and District No. 5, as the financing districts, are responsible for providing the funding and tax base needed to support the Financial Plan for capital improvements. The continued operation of District No. 6 as the service district which owns and operates the public facilities throughout the Project, and the continued operation of District No. 1, District No. 2, District No. 3, District No. 4 and District No. 5 as the financing districts that will generate the tax revenue sufficient to pay the costs of the capital improvements, creates several benefits. These benefits include, inter alia: (1) coordinated administration of construction and operation of Public Improvements, and delivery of those improvements in a timely manner; (2) maintenance of equitable mill levies and reasonable tax burdens on all areas of the Project through proper management of the financing and operation of the Public Improvements; and (3) assured compliance with state laws regarding taxation in a manner which permits the issuance of tax exempt Debt at the most favorable interest rates possible. Currently, development of the Project is anticipated to proceed in phases. Each phase will require the extension of public services and facilities. The multiple district structure will assure that the construction and operation of each phase is primarily administered by a single board of directors consistent with a long-term construction and operations program. Use of District No. 6 as the entity responsible for construction of each phase of the Public Improvements and for management of operations will facilitate a well-planned financing effort through all phases of construction and will assist in assuring coordinated extension of services. The multiple district structure will also help assure that Public Improvements will be provided when they are needed, and not sooner. Appropriate development agreements between District No. 6 and the Property Owners of the Project will allow the postponement of financing for improvements which may not be needed until well into the future, thereby helping property owners avoid the long-term carrying costs associated with financing improvements too early. This, in turn, Page 79 of 309 1598.0003; 876591 2 allows the full costs of Public Improvements to be allocated over the full build-out of the Project and helps avoid disproportionate cost burdens being imposed on the early phases of development. Allocation of the responsibility for paying Debt for Public Improvements and capital costs will be managed through development of a unified financing plan for those improvements and through development of an integrated operating plan for long-term operations and maintenance. Use of District No. 6 as the service district to manage these functions will help assure that the phasing of the Public Improvements will occur as logical and necessary as to conform to development plans approved by the City and will help maintain reasonably uniform mill levies and fee structures throughout the coordinated construction, installation, acquisition, financing and operation of Public Improvements throughout the Project. Intergovernmental agreements among the Districts will assure that the roles and responsibilities of each District are clear in this coordinated development and financing plan. B. Need for the Districts. There are currently no other governmental entities, including the City, located in the immediate vicinity of the Districts that, at this time, can financially undertake the planning, design, acquisition, construction, installation, relocation, redevelopment, and financing of the Public Improvements needed for the Project. Formation of the Districts is therefore necessary in order for the Public Improvements required for the Project to be provided in the most economic manner possible. C. Objective of the City Regarding Districts’ Service Plan. The City’s objective in approving the Service Plan for the Districts is to authorize the Districts to provide for the planning, design, acquisition, construction, installation, relocation and redevelopment of the Public Improvements from the proceeds of Debt to be issued by the Districts. The Districts project to issue a total of One Hundred and Eleven Million Dollars ($111,000,000). All Debt is projected to be repaid by the imposition of a Debt Service Mill Levy not to exceed Eighty (80) Mills minus the Overlay District Debt Service Mill Levy, which is in turn not to exceed Ten (10) Mills, subject to adjustment as set forth in the service plan of the Overlay District. The combined Debt Service Mill Levy, Operations and Maintenance Mill Levy and Overlay District Debt Service Mill Levy shall under no circumstances exceed the Maximum Mill Levy described in Section VI.C. In no event shall the Debt Service Mill Levy exceed the Maximum Mill Levy as described in Section VI.C. herein. The City shall, under no circumstances, be responsible for the Debts of the Districts and the City’s approval of this Service Plan shall in no way be interpreted as an agreement, whether tacit or otherwise, to be financially responsible for the Debts of the Districts or the construction of Public Improvements. This Service Plan is intended to establish a limited purpose for the Districts and explicit financial constraints that are not to be violated under any circumstances. The primary purpose is to provide for the Public Improvements associated with the Project and regional improvements as necessary. Ongoing operational and maintenance activities are allowed as addressed in this Service Plan to the extent that the Districts have sufficiently demonstrated that such operations and maintenance functions are in the best interest of the City and the existing and future taxpayers of the Districts. As further detailed in Section VI.C. herein, the aggregate of the Page 80 of 309 1598.0003; 876591 3 Debt Service Mill Levy, Operations and Maintenance Mill Levy and Overlay District Debt Service Mill Levy shall not exceed the Maximum Mill Levy. It is the intent of the Districts to dissolve upon payment or defeasance of all Debt incurred or upon a court determination that adequate provision has been made for the payment of all Debt. However, if the Districts have authorized operation and maintenance functions under this Service Plan, or if by agreement with the City it is desired that the Districts shall continue to exist, then the Districts shall not dissolve but shall retain the power necessary to impose and collect taxes or fees to pay for costs associated with said operations and maintenance functions and/or to perform agreements with the City. The Districts shall be authorized to finance the Public Improvements that can be funded from Debt to be repaid from tax revenues collected from a mill levy which shall not exceed the Maximum Mill Levy and which shall not exceed the Maximum Debt Authorization and Maximum Debt Maturity Term. II. DEFINITIONS In this Service Plan, the following terms which appear in a capitalized format herein shall have the meanings indicated below, unless the context hereof clearly requires otherwise: Approved Development Plan: means a development plan or other process established by the City (including but not limited to approval of a final plat or PUD by the City Council) for identifying, among other things, Public Improvements necessary for facilitating development of property within the Service Area as approved by the City pursuant to the City Code and as amended pursuant to the City Code from time to time. Binding Agreement: means the Binding Agreement Pertaining to Development of Interstate Highway 25 and Prospect Road Interchange, by and among the City and the Property Owner, among others. Board or Boards: means the Board of Directors of any of the Districts, or the boards of directors of all of the Districts, in the aggregate. Bond, Bonds or Debt: means bonds, notes or other multiple fiscal year financial obligations for the payment of which a District has promised to impose an ad valorem property tax mill levy, and other legally available revenue. Such terms do not include intergovernmental agreements pledging the collection and payment of property taxes in connection with a service district and taxing district(s) structure, if applicable, and other contracts through which a District procures or provides services or tangible property. Capital Pledge Agreement: means the Capital Pledge Agreement between the City and the Overlay District implementing the terms and provisions of the Binding Agreement. City: means the City of Fort Collins, Colorado. City Code: means the Code of the City of Fort Collins and any regulations, rules, or policies promulgated thereunder, as the same may be amended from time to time. Page 81 of 309 1598.0003; 876591 4 City Council: means the City Council of the City of Fort Collins, Colorado. Any provision in this Agreement requiring City Council approval shall be deemed to be exercised by City Council in its sole discretion. Debt Service Mill Levy: means the mill levy the Districts project to impose for payment of Debt as set forth in the Financial Plan and Section VI. below. District: means Rudolph Farms Metropolitan District No. 1, Rudolph Farms Metropolitan District No. 2, Rudolph Farms Metropolitan District No. 3, Rudolph Farms Metropolitan District No. 4, Rudolph Farms Metropolitan District No. 5 or Rudolph Farms Metropolitan District No. 6, individually. District No. 1: means Rudolph Farms Metropolitan District No. 1. District No. 2: means Rudolph Farms Metropolitan District No. 2. District No. 3: means Rudolph Farms Metropolitan District No. 3. District No. 4: means Rudolph Farms Metropolitan District No. 4. District No. 5: means Rudolph Farms Metropolitan District No. 5. District No. 6: means Rudolph Farms Metropolitan District No. 6. Districts: means Rudolph Farms Metropolitan District No. 1, Rudolph Farms Metropolitan District No. 2, Rudolph Farms Metropolitan District No. 3, Rudolph Farms Metropolitan District No. 4, Rudolph Farms Metropolitan District No. 5 and Rudolph Farms Metropolitan District No. 6, collectively. District Organization Date: means the date the order and decree issued by the Larimer County District Court as required by law for the District or Districts is recorded with the Larimer County Clerk and Recorder. External Financial Advisor: means a consultant that: (1) is qualified to advise Colorado governmental entities on matters relating to the issuance of securities by Colorado governmental entities including matters such as the pricing, sales and marketing of such securities and the procuring of bond ratings, credit enhancement and insurance in respect of such securities; (2) shall be an underwriter, investment banker, or individual listed as a public finance advisor in the Bond Buyer’s Municipal Market Place or, in the City’s sole discretion, other recognized publication as a provider of financial projections; and (3) is not an officer or employee of the Districts. Financial Plan: means the Financial Plan described in Section VI which is prepared by an External Financial Advisor in accordance with the requirements of the City Code and describes (a) how the Public Improvements are to be financed; (b) how the Debt is expected to be incurred; and (c) the estimated operating revenue derived from property taxes for the first budget year through the year in which all District Debt is expected to be defeased or paid in the ordinary course. In the event the Financial Plan is not prepared by an External Financial Advisor, the Financial Plan is accompanied by a letter of support from an External Financial Advisor. This Financial Plan is Page 82 of 309 1598.0003; 876591 5 intended to represent only one example of debt issuance and financing structure of the Districts, any variations or adjustments in the timing or implementation thereof shall not be interpreted as material modifications to this Service Plan. Infrastructure Preliminary Development Plan: means the Infrastructure Preliminary Development Plan as described in Section V.B. which includes: (a) a preliminary list of the Public Improvements to be developed by the Districts; (b) an estimate of the cost of the Public Improvements; and (c) the map or maps showing the approximate location(s) of the Public Improvements. The Districts’ implementation of this Infrastructure Preliminary Development Plan is subject to change conditioned upon various external factors including, but not limited to, site conditions, engineering requirements, City, county or state requirements, land use conditions, market conditions, and zoning limitations. Intergovernmental Agreement: means the intergovernmental agreement between the Districts and the City, a form of which is attached hereto as Exhibit F. The Intergovernmental Agreement may be amended from time to time by the applicable District and the City. Maximum Mill Levy: means the maximum mill levy each of the Districts is permitted to impose under this Service Plan for payment of Debt and administration, operations, and maintenance expenses as set forth in Section VI.C. below. Maximum Debt Authorization: means the total Debt the Districts are permitted to issue as set forth in Section V.A.5 and supported by the Financial Plan. Maximum Debt Maturity Term: means the maximum term for repayment in full of a specific District Debt issuance as set forth in Section VI.D. below. Operations and Maintenance Mill Levy: means the mill levy the Districts project to impose for payment of administration, operations, and maintenance costs as set forth in the Financial Plan and Section VI. below. Overlay District: means the I-25/Prospect Interchange Metropolitan District. Overlay District Debt Service Mill Levy: means the mill levy the Overlay District imposes under its service plan for payment of its debt. Project: means the development or property commonly referred to as the Rudolph Farms Site. Project Area Boundaries: means the boundaries of the area described in the Project Area Boundary Map and the legal description attached hereto as Exhibit A-1. Project Area Boundary Map: means the map attached hereto as Exhibit B-1, describing the overall property that incorporates the Project. Property Owner: means Land Acquisition and Management, LLC, a Colorado limited liability company, representing a group of tenants in common, its agents or assigns. Page 83 of 309 1598.0003; 876591 6 Public Improvements: means a part or all of the improvements authorized to be planned, designed, acquired, constructed, installed, relocated, redeveloped and financed as generally described in the Special District Act, except as specifically limited in Section V below to serve the future taxpayers and property owners of the Service Area as determined by the Board of the Districts. Service Area: means the property within the Project Area Boundary Map after such property has been included within the Districts. Service Plan: means this service plan for the Districts approved by the City Council. Service Plan Amendment: means an amendment to the Service Plan approved by the City Council in accordance with applicable state law and this Service Plan. Special District Act or “Act”: means Article 1 of Title 32 of the Colorado Revised Statutes, as amended from time to time. State: means the State of Colorado. Vicinity Map: means a map of the regional area surrounding the Project. III. BOUNDARIES The Project Area Boundaries includes approximately One Hundred Thirty Three (133) acres. A legal description of the Project Area Boundaries is attached as Exhibit A-1. The Project Area Boundaries are divided into six (6) separate and distinct Districts (District No. 1, District No. 2, District No. 3, District No. 4, District No. 5 and District No. 6), legal descriptions for which are attached hereto as Exhibits A-2, A-3, A-4, A-5, A-6 and A-7, respectively. A Project Area Boundary Map is attached hereto as Exhibit B-1, a map of District No. 1 is included as Exhibit B- 2, a map of District Nos. 2-6 is included as Exhibit B-3, and an estimated future boundary map of the Districts is included as Exhibit B-4. Finally, a Vicinity Map is attached hereto as Exhibit C. It is anticipated that the Districts’ Boundaries may change from time to time as they undergo inclusions and exclusions pursuant to Section 32-1-401, et seq., C.R.S., and Section 32-1-501, et seq., C.R.S., subject to the limitations set forth in Article V below. IV. PROPOSED LAND USE AND ASSESSED VALUATION The Service Area consists of approximately One Hundred Thirty Three (133) acres of planned mixed use land. The current assessed valuation of the Service Area is approximately One Hundred Fifty Thousand Dollars ($150,000) and, at build out, is expected to be approximately One Hundred and Ninety Four Million Dollars ($194,000,000). This amount is expected to be sufficient to reasonably discharge the Debt as demonstrated in the Financial Plan. Approval of this Service Plan by the City does not imply approval of the development of a specific area within the Districts, nor does it imply approval of the total site/floor area of commercial buildings or space which may be identified in this Service Plan or any of the exhibits attached thereto or any of the Public Improvements, unless the same is contained within an Approved Development Plan. Page 84 of 309 1598.0003; 876591 7 V. DESCRIPTION OF PROPOSED POWERS, IMPROVEMENTS AND SERVICES A. Powers of the Districts and Service Plan Amendment. The Districts shall have the power and authority to acquire, construct and install the Public Improvements within and without the boundaries of the Districts as such power and authority is described in the Special District Act, and other applicable statutes, common law and the State Constitution, subject to the limitations set forth herein. If, after the Service Plan is approved, the State Legislature includes additional powers or grants new or broader powers for Title 32 districts by amendment of the Special District Act or otherwise, any or all such powers shall be deemed to be a part hereof and available to or exercised by the Districts upon prior resolution approval of the City Council concerning the exercise of such powers. Such approval by the City Council shall not constitute a material modification of this Service Plan. 1. Operations and Maintenance. The purpose of the Districts is to plan for, design, acquire, construct, install, relocate, redevelop and finance the Public Improvements. The Districts shall dedicate the Public Improvements to the City or other appropriate jurisdiction or owners association in a manner consistent with the Approved Development Plan and applicable provisions of the City Code. Additionally, the Districts shall be authorized to operate and maintain any part or all of the Public Improvements until such time that the Districts dissolve. 2. Development Standards. The Districts will ensure that the Public Improvements are designed and constructed in accordance with the standards and specifications of the City and of other governmental entities having proper jurisdiction, as applicable. The Districts directly or indirectly through the Property Owners or any developer will obtain the City’s approval of civil engineering plans and will obtain applicable permits for construction and installation of Public Improvements prior to performing such work. Unless waived by the City, the Districts shall be required, in accordance with the City Code, to post a surety bond, letter of credit, or other approved development security for any Public Improvements to be constructed by the Districts. Such development security may be released when the Districts have obtained funds, through bond issuance or otherwise, adequate to insure the construction of the Public Improvements. Any limitation or requirement concerning the time within which the City must review the Districts’ proposal or application for an Approved Development Plan or other land use approval is hereby waived by the Districts. 3. Privately Placed Debt Limitation. Prior to the issuance of any privately placed Debt, a District shall obtain the certification of an External Financial Advisor substantially as follows: We are [I am] an External Financial Advisor within the meaning of the District’s Service Plan. We [I] certify that (1) the net effective interest rate (calculated as defined in Section 32-1-103(12), C.R.S.) to be borne by the District for the [insert the designation of the Debt] does not exceed a reasonable current [tax-exempt] [taxable] interest rate, using criteria Page 85 of 309 1598.0003; 876591 8 deemed appropriate by us [me] and based upon our [my] analysis of comparable high yield securities; and (2) the structure of [insert designation of the Debt], including maturities and early redemption provisions, is reasonable considering the financial circumstances of the District. 4. Inclusion and Exclusion Limitation. The Districts shall be entitled to include within their boundaries any property within the Project Area Boundaries without prior approval of the City Council. The Districts shall also be entitled to exclude from their boundaries any property within the Project Area Boundaries so far as, within a reasonable time thereafter, the property is included within the boundaries of another District, and upon compliance with the provisions of the Special District Act. All other inclusions or exclusions shall require the prior resolution approval of the City Council, and if approved, shall not constitute a material modification of this Service Plan. 5. Maximum Debt Authorization. The Districts anticipate approximately Ninety Million Three Hundred Thirty-One Thousand Five Hundred Eighty-Seven Dollars ($90,331,587) in project costs in 2018 dollars as set forth in Exhibit D, and anticipate issuing approximately One Hundred and Eleven Million Dollars ($111,000,000) (the “Maximum Debt Authorization”) in Debt to pay such costs as set forth in Exhibit E. The Districts shall not issue Debt in amounts in excess of the Maximum Debt Authorization. The Districts must seek prior resolution approval by the City Council to issue Debt in excess of the Maximum Debt Authorization to pay the actual costs of the Public Improvements set forth in Exhibit D plus inflation, contingencies and other unforeseen expenses associated with such Public Improvements. Such approval by the City Council shall not constitute a material modification of this Service Plan so long as increases are reasonably related to the Public Improvements set forth in Exhibit D and any Approved Development Plan. 6. Monies from Other Governmental Sources. The Districts shall not apply for or accept Conservation Trust Funds, Great Outdoors Colorado Funds, or other funds available from or through governmental or non-profit entities for which the City is eligible to apply for, except pursuant to an intergovernmental agreement with the City. This Section shall not apply to specific ownership taxes which shall be distributed to and a revenue source for the Districts without any limitation. 7. Consolidation Limitation. The Districts shall not file a request with an y Court to consolidate with another Title 32 district without the prior resolution approval of the City Council, unless such consolidation is among the Districts themselves, which shall not require approval of the City Council. 8. Eminent Domain Limitation. The Districts shall not exercise their statutory power of eminent domain without first obtaining resolution approval from the City Council. This restriction on the Eminent Domain power by the Districts is being exercised voluntarily and shall not be interpreted in any way as a limitation on the Districts’ sovereign powers and shall not negatively affect the Districts status as political subdivisions of the State of Colorado as allowed by the Special District Act. Page 86 of 309 1598.0003; 876591 9 9. Service Plan Amendment Requirement. This Service Plan is general in nature and does not include specific detail in some instances because development plans have not been finalized. The Service Plan has been designed with sufficient flexibility to enable the Districts to provide required services and facilities under evolving circumstances without the need for numerous amendments. Modification of the general types of services and facilities making up the Public Improvements, and changes in proposed configurations, locations or dimensions of the Public Improvements shall be permitted to accommodate development needs consistent with the then-current Approved Development Plan(s) for the Project. The Districts shall be independent units of local government, separate and distinct from the City, and their activities are subject to review by the City only insofar as they may deviate in a material manner from the requirements of the Service Plan. Any action of a District which: (1) violates the limitations set forth in this Section V.A. or (2) violates the limitations set forth in Section VI. below, shall be deemed to be a material modification to this Service Plan unless otherwise agreed by the City as provided for in Section X of this Service Plan or unless otherwise expressly provided herein. All other departures from the provisions of this Service Plan shall be considered on a case-by-case basis as to whether such departures are a material modification, unless otherwise expressly provided herein. No District may amend this Service Plan in a manner which materially affects any other District, in such other District’s sole discretion, without such other District’s written consent. B. Infrastructure Preliminary Development Plan. The Districts shall have authority to provide for the planning, design, acquisition, construction, installation, relocation, redevelopment, maintenance, and financing of the Public Improvements within and without the boundaries of the Districts, to be more specifically defined in an Approved Development Plan. The Infrastructure Preliminary Development Plan, including: (1) a list of the Public Improvements to be developed by the Districts; (2) an estimate of the cost of the Public Improvements; and (3) maps showing the approximate locations of the Publi c Improvements is attached hereto as Exhibit D and is hereby deemed to constitute the preliminary engineering or architectural survey required by Section 32-1-202(2)(c), C.R.S. The maps contained in the Infrastructure Preliminary Development Plan are also available in size and scale approved by the City’s planning department. As shown in the Infrastructure Preliminary Development Plan, the estimated cost of the Public Improvements which may be planned for, designed, acquired, constructed, installed, relocated, redeveloped, maintained or financed by the Districts is approximately Ninety Million Three Hundred Thirty-One Thousand Five Hundred Eighty-Seven Dollars ($90,331,587). The Districts shall be permitted to allocate costs between such categories of the Public Improvements as deemed necessary in their discretion. All of the Public Improvements described herein will be designed in such a way as to assure that the Public Improvements standards will be consistent with or exceed the standards of the City and shall be in accordance with the requirements of the Approved Development Plan. All descriptions of the Public Improvements to be constructed, and their related costs, are estimates only and are subject to modification as engineering, development plans, economics, the City’s requirements, and construction scheduling may require. Upon approval of this Service Plan, the Page 87 of 309 1598.0003; 876591 10 Districts will continue to develop and refine the Infrastructure Preliminary Development Plan and prepare for issuance of Debt. All cost estimates will be inflated to then-current dollars at the time of the issuance of Debt and construction. All construction cost estimates contained in the Infrastructure Preliminary Development Plan assume construction to applicable local, State or Federal requirements. Changes in the Public Improvements, Infrastructure Preliminary Development Plan, or costs, which are approved by the City in an Approved Development Plan, shall not constitute a material modification of this Service Plan. Additionally, due to the preliminary nature of the Infrastructure Preliminary Development Plan, the City shall not be bound by the Infrastructure Preliminary Development Plan in reviewing and approving the Approved Development Plan and the Approved Development Plan shall supersede the Infrastructure Preliminary Development Plan. VI. FINANCIAL PLAN A. General. The Districts shall be authorized to provide for the planning, design, acquisition, construction, installation, relocation and/or redevelopment of the Public Improvements from their revenues and by and through the proceeds of Debt to be issued by the Districts, subject to the limitations contained herein. The Financial Plan for the Districts shall be to issue no more Debt than the Districts can reasonably pay within Thirty (30) years for each series of Debt from revenues derived from the Debt Service Mill Levy and other revenue sources authorized by law. The Financial Plan for the Districts projects the need for a Debt Service Mill Levy of no greater than Fifty (50) Mills. The Financial Plan further provides for the Districts’ administrative and operations and maintenance activities through the imposition of an Operations and Maintenance Mill Levy of no greater than Twenty (20) Mills. The total Debt that the Districts shall be permitted to issue shall not exceed the Maximum Debt Authorization; provided, however, that Debt issued to refund outstanding Debt of the Districts, including Debt issued to refund Debt owed to the Property Owners of the Project pursuant to a reimbursement agreement or other agreement, shall not count against the Maximum Debt Authorization so long as such refunding Debt does not result in a net present value increase. Subject to the limitations contained herein, District Debt shall be issued on a schedule and in such year or years as the Districts determine shall meet the needs of the Financial Plan referenced above and phased to serve the Project as it occurs. All Bonds and other Debt issued by the Districts may be payable from any and all legally available revenues of the Districts, including general ad valorem taxes to be imposed upon all taxable property within the Districts. The Districts may also rely upon various other revenue sources authorized by law. These will include the power to impose development fees, rates, tolls, penalties, or charges as provided in Section 32-1-1001(1), C.R.S., as amended from time to time. Notwithstanding any provision to the contrary contained in this Service Plan, the District shall not be authorized to impose any fees, rates, tolls or charges for any purpose unless and until (a) the Owners (as defined in the Binding Agreement) have recorded the PIF Covenant (as defined in the Binding Agreement) against each of their respective properties, and (b) the City and the Overlay District have entered into the Capital Pledge Agreement. Failure to comply with Page 88 of 309 1598.0003; 876591 11 this provision shall constitute a material modification under this Service Plan and shall entitle the City to all remedies available at law and in equity. The Maximum Debt Authorization, Debt Service Mill Levy, Operations, Maintenance Mill Levy, and all other financial projections and estimates contained in this Service Plan are supported by the Financial Plan (Exhibit E) prepared by an External Financial Advisor, D.A. Davidson and Co. The Financial Plan is based on economic, political and industry conditions as they exist presently and reasonable projections and estimates of future conditions. These projections and estimates are not to be interpreted as the only method of implementation of the Districts’ goals and objectives but rather a representation of one feasible alternative. Other financial structures may be used so long as the Maximum Debt Authorization and Maximum Mill Levy are not exceeded. Notwithstanding the foregoing, D.A. Davidson and Co. shall not be considered a financial advisor or municipal advisor with regard to any Debt issuance by the Districts. B. Maximum Voted Interest Rate and Maximum Underwriting Discount. The interest rate on any Debt is expected to be the market rate at the time the Debt is issued. The maximum interest rate on any Debt is not permitted to exceed Twelve Percent (12%). The maximum underwriting discount will be Three Percent (3%). Debt, when issued, will comply with all relevant requirements of this Service Plan, State law and Federal law as then applicable to the issuance of public securities. C. Maximum Mill Levies. The Maximum Mill Levy shall be the maximum mill levy each District is permitted to impose upon the taxable property within its boundaries and shall be Eighty (80) Mills minus the Overlay District Debt Service Mill Levy. The combined Debt Service Mill Levy, Operations and Maintenance Mill Levy, Overlay District Debt Service Mill Levy and aggregate mill levy of any overlapping District shall under no circumstances exceed the Maximum Mill Levy. Allocation of the Debt Service Mill Levy and Operations and Maintenance Mill Levy shall be left to the sole discretion of the Board for each District. If, on or after January 1, 2018, there are changes in the method of calculating assessed valuation or any constitutionally mandated tax credit, cut or abatement, the preceding mill levy limitations may be increased or decreased to reflect such changes, with such increases or decreases to be determined by each Board in good faith (such determination to be binding and final), with administrative approval by the City, so that to the extent possible, the actual tax revenues generated by the applicable District’s mill levy, as adjusted for changes occurring after January 1, 2018, are neither diminished nor enhanced as a result of such changes. For purposes of the foregoing, a change in the ratio of actual valuation to assessed valuation will be a change in the method of calculating assessed valuation. Notwithstanding any provision to the contrary contained in this Service Plan, the District shall not be authorized to impose any mill levy for any purpose unless and until (a) each of the Owners (as defined in the Binding Agreement) have recorded the PIF Covenant (as defined in the Binding Agreement) against each of their respective properties, and (b) the City and the Overlay District have entered into the Capital Pledge Agreement. Failure to comply with this Page 89 of 309 1598.0003; 876591 12 provision shall constitute a material modification under this Service Plan and shall entitle the City to all remedies available at law and in equity. D. Debt Issuance and Maturity. The scheduled final maturity of any Debt or series of Debt shall be limited to Thirty (30) years (the “Maximum Debt Maturity Term”). The Maximum Debt Maturity Term shall apply to refundings unless: (1) a majority of the Board members are residents of the District and have voted in favor of a refunding of a part or all of the Debt; or (2) such refunding will result in a net present value savings as set forth in Section 11-56-101 et seq., C.R.S. and are otherwise permitted by law. Unless otherwise approved by the City Council, the Districts shall be limited to issuing new Debt within a period of Twenty (20) years from the date of their first Debt authorization election. The Maximum Debt Maturity Term, as described in Section VI.D, shall be applicable to any new Debt issued within this Twenty (20) year period, otherwise, all Debts and financial obligations of the Districts must be defeased or paid in the ordinary course no later than Forty (40) years after the Service Plan approval date. Notwithstanding any provision to the contrary contained in this Service Plan, the District shall not be authorized to issue any Debt for any purpose unless and until (a) each of the Owners (as defined in the Binding Agreement) have recorded the PIF Covenant (as defined in the Binding Agreement) against each of their respective properties, and (b) the City and the Overlay District have entered into the Capital Pledge Agreement. Failure to comply with this provision shall constitute a material modification under this Service Plan and shall entitle the City to all remedies available at law and in equity. E. Security for Debt. The Districts do not have the authority and shall not pledge any revenue or property of the City as security for the indebtedness set forth in this Service Plan. Approval of this Service Plan shall not be construed as a guarantee by the City of payment of any of the Districts’ obligations; nor shall anything in the Service Plan be construed so as to create any responsibility or liability on the part of the City in the event of default by the Districts in the payment of any such obligation or performance of any other obligation. F. TABOR Compliance. The Districts will comply with the provisions of the Taxpayer’s Bill of Rights (“TABOR”), Article X, § 20 of the Colorado Constitution. In the discretion of the Board, a District may set up other qualifying entities to manage, fund, construct and operate facilities, services, and programs. To the extent allowed by law, any entity created by a District will remain under the control of the District’s Board. G. Districts’ Operating Costs. The estimated cost of acquiring land, engineering services, legal services and administrative services, together with the estimated costs of the Districts’ organization and initial Page 90 of 309 1598.0003; 876591 13 operations, are anticipated to be Two Hundred Thousand Dollars ($200,000), which will be eligible for reimbursement from Debt proceeds. In addition to the capital costs of the Public Improvements, the Districts will require operating funds for administration and to plan and cause the Public Improvements to be operated and maintained. The first year’s operating budget is estimated to be Fifty Thousand Dollars ($50,000). Ongoing administration, operations, and maintenance costs may be paid from property taxes and other revenues. H. Elections. The Districts will call an election on the questions of organizing the Districts, electing the initial Boards, and setting in place financial authorizations as required by TABOR. The elections will be conducted as required by law. VII. ANNUAL REPORT A. General. The Districts shall be responsible for submitting an annual report with the City’s clerk not later than September 1st of each year for the year ending the preceding December 31 following the year of the District Organization Date. The City may, in its sole discretion, waive this requirement in whole or in part. B. Reporting of Significant Events. Unless waived by the City, the annual report shall include the following: 1. A narrative summary of the progress of the Districts in implementing their service plan for the report year; 2. Except when exemption from audit has been granted for the report year under the Local Government Audit Law, the audited financial statements of the Districts for the report year including a statement of financial condition (i.e., balance sheet) as of December 31 of the report year and the statement of operations (i.e., revenues and expenditures) for the report year; 3. Unless disclosed within a separate schedule to the financial statements, a summary of the capital expenditures incurred by the Districts in development of Public Improvements in the report year; 4. Unless disclosed within a separate schedule to the financial statements, a summary of the financial obligations of the Districts at the end of the report year, including the amount of outstanding indebtedness, the amount and terms of any new District indebtedness or long-term obligations issued in the report year, the amount of payment or retirement of existing indebtedness of the Districts in the report year, the total assessed valuation of all taxable properties within the Districts as of January 1 of the report year and the current mill levy of the Districts pledged to Debt retirement in the report year; and Page 91 of 309 1598.0003; 876591 14 5. Any other information deemed relevant by the City Council or deemed reasonably necessary by the City’s manager and communicated in a timely manner to the Districts. In the event the annual report is not timely received by the City’s clerk or is not fully responsive, notice of such default may be given to the Board of such Districts, at its last known address. The failure of the Districts to file the annual report within Forty-Five (45) days of the mailing of such default notice by the City’s clerk may constitute a material modification, at the discretion of the City. VIII. DISSOLUTION Upon an independent determination of the City Council that the purposes for which the Districts were created have been accomplished, the Districts agree to file petitions in the appropriate District Court for dissolution, pursuant to the applicable State statutes. In no event shall dissolution occur until the Districts have provided for the payment or discharge of all of their outstanding indebtedness and other financial obligations as required pursuant to State statutes, including operation and maintenance activities. IX. PROPOSED AND EXISTING INTERGOVERNMENTAL AGREEMENTS AND EXTRATERRITORIAL SERVICE AGREEMENTS All intergovernmental agreements must be for purposes, facilities, services or agreements lawfully authorized to be provided by the Districts, pursuant to the State Constitution, Article XIV, Section 18(2)(a) and Sections 29-1-201, et seq., C.R.S. To the extent practicable, the Districts may enter into additional intergovernmental and private agreements to better ensure long-term provision of the Public Improvements identified herein or for other lawful purposes of the Districts. Agreements may also be executed with property owner associations and other service providers. The following agreement is likely to be necessary, and the rationale therefore is set forth as follows: District Facilities Construction and Service Agreement. The Districts anticipate entering into a District Facilities Construction and Service Agreement, commonly known as the “Master IGA”, wherein the Districts set forth the financing and administrative requirements of the Districts for the Project. Except for the Intergovernmental Agreement with the City, as set forth in Section XII below, no other agreements are required, or known at the time of formation of the Districts to likely be required, to fulfill the purposes of the Districts. Execution of intergovernmental agreements or agreements for extraterritorial services by the Districts that are not described in this Service Plan and which are likely to cause a substantial increase in the Districts’ budgets shall require the prior resolution approval of the City Council, which approval shall not constitute a material modification hereof. X. MATERIAL MODIFICATIONS Page 92 of 309 1598.0003; 876591 15 Material modifications to this Service Plan may be made only in accordance with Section 32-1-207, C.R.S. No modification shall be required for an action of the Districts which does not materially depart from the provisions of this Service Plan. Departures from the Service Plan that constitute a material modification include without limitation: 1. Actions or failures to act that create materially greater financial risk or burden to the taxpayers of the District; 2. Performance of a service or function or acquisition of a major facility that is not closely related to a service, function or facility authorized in the Service Plan; 3. Failure to perform a service or function or acquire a facility required by the Service Plan; 4. Failure by the Districts to execute the Intergovernmental Agreement as set forth in Article XI hereof; and 5. Failure to comply with the limitations set forth in Section V.A. or Section VI of this Service Plan. Actions that are not to be considered material modifications include without limitation changes in quantities of facilities or equipment, immaterial cost differences, and actions expressly authorized in the Service Plan. XI. SANCTIONS Should the District undertake any act without obtaining prior City Council resolution approval as required in this Service Plan or that constitutes a material modification to this Service Plan as provided herein or under the Special District Act, the City may impose one (1) or more of the following sanctions, as it deems appropriate: 1. Exercise any applicable remedy under the Act; 2. Withhold the issuance of any permit, authorization, acceptance or other administrative approval, or withhold any cooperation, necessary for the District’s development, construction or operation of improvements, or the provisions of services as contemplated in this Service Plan; 3. Exercise any legal remedy as provided in the Capital Pledge Agreement or in any other intergovernmental agreement with the City under which the District is in default; or Page 93 of 309 1598.0003; 876591 16 4. Exercise any other legal remedy at law or in equity, including seeking specific performance, mandamus or injunctive relief against the District, to ensure the District’s compliance with this Service Plan and applicable law. XII. INTERGOVERNMENTAL AGREEMENT WITH CITY The Districts and the City shall enter into an Intergovernmental Agreement, a form of which is attached hereto as Exhibit F, provided that such Intergovernmental Agreement may be revised by the City and Districts to include such additional details and requirements therein as are deemed necessary by the City and such Districts in connection with the development of the Project and the financing of the Public Improvements. Each District shall approve the Intergovernmental Agreement at its first Board meeting after its organizational election. Failure by each of the Districts to execute the Intergovernmental Agreement as required herein shall constitute a material modification hereunder. The Intergovernmental Agreement may be amended from time to time by the Districts and the City, provided that any such amendments shall be in compliance with the provisions of this Service Plan. XIII. CONCLUSION It is submitted that this Service Plan for the Districts, as required by Section 32-1-203(2), establishes that: 1. There is sufficient existing and projected need for organized service in the area to be serviced by the Districts; 2. The existing service in the area to be served by the Districts is inadequate for present and projected needs; 3. The Districts are capable of providing economical and sufficient service to the area within their proposed boundaries; and 4. The area to be included in the Districts does have, and will have, the financial ability to discharge the proposed indebtedness on a reasonable basis. XIV. RESOLUTION OF APPROVAL The Districts agree to incorporate the City Council’s resolution of approval, including any conditions on any such approval, into the Service Plan presented to the District Court for and in Larimer County, Colorado. Page 94 of 309 EXHIBIT A-1 Rudolph Farms Metropolitan District Nos. 1-6 Legal Description of Project Area Boundaries Page 95 of 309 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 | 970.221.4158 GREELEY: 820 8th Street, 80631 | 970.395.9880 | WEB: www.northernengineering.com Exhibit A-1 DESCRIPTION: RUDOLPH FARMS METROPOLITAN DISTRICT PROJECT AREA BOUNDARY Tracts of land located in the Southwest Quarter of Section 15, Township 7 North, Range 68 West of the Sixth Principal Meridian, City of Fort Collins, County of Larimer, State of Colorado, being more particularly described as follows: Considering the North line of the Southwest Quarter of said Section 15 as bearing South 89° 38’ 43” East, and with all bearings contained herein relative thereto: Commencing at the West Quarter Corner of said Section 15; thence along the North line of the Southwest Quarter, South 89° 38’ 43” East, 45.00 feet to a point on the East right-of-way line of the Southeast Frontage Road of Interstate Highway 25, said point being POINT OF BEGINNING 1; thence continuing along the North line of the Southwest Quarter of Section 15, South 89° 38' 43" East, 2598.20 feet to the Center Corner of said Section15; thence along the North-South Section line of Section 15, South 00° 05' 39" West, 1331.29 feet to the Center-South Sixteenth Corner of Section 15, also being a point on the North line of that Parcel of land as described at Reception No. 99062749, Larimer County Clerk and Recorder; thence along the North and West lines of said Parcel the following 2 courses and distances: North 89° 49' 50" West, 637.70 feet; thence, South 00° 00' 36" West, 804.25 feet to a point on the North line of that parcel of land described at Book 1531 Page 759, Larimer County Clerk and Recorder; thence along said North line the following 5 courses and distances: thence, North 54° 58' 16" West, 474.72 feet; thence, North 76° 19' 16" West, 163.85 feet; thence, North 84° 59' 16" West, 548.82 feet; thence, North 67° 52' 16" West, 88.12 feet; thence, North 54° 48' 16" West, 949.54 feet to the Easterly right-of-way line of the Southeast Frontage Road of Interstate Highway 25; thence along said Easterly right-of-way line the following 2 courses and distances: North 00° 11' 39" East, 1151.18 feet; thence, North 09° 26' 43" West, 59.72 feet to POINT OF BEGINNING 1, containing 4,203,912 square feet or 96.51 acres, more or less. AND Commencing at the West Quarter Corner of said Section 15; thence along the North line of the Southwest Quarter, South 89° 38’ 43” East, 2,643.20 feet; thence, South 00° 05’ 39” West, 1331.29 feet; thence, North 89° 49’ 50” West, 637.70 feet; thence, South 00° 00’ 36” West, 804.25 feet; thence, South 00° 00’ 36” West, 61.05 feet to POINT OF BEGINNING 2; thence, South 00° 00' 36" West, 438.93 feet to a point on the North right-of-way line of East Prospect Road; thence, South 00° 00' 36" West, 30.00 feet to a point on the South line of the Southwest Quarter of Section 15; thence along said South line, North 89° 59' 24" West, 1181.93 feet; Page 1 of 2 Page 96 of 309 thence, North 00° 00' 36" East, 30.25 feet to a point on the North right-of-way line of East Prospect Road, said point also being on the Easterly right-of-way line of the Southeast Frontage Road of Interstate Highway 25; thence along said Easterly right-of-way line the following 7 courses and distances: North 65° 50' 44" West, 112.37 feet; thence, South 89° 54' 52" West, 299.87 feet; thence, North 57° 21' 33" West, 106.29 feet; thence, North 26° 23' 32" West, 458.81 feet; thence, North 11° 18' 02" West, 200.00 feet; thence, North 03° 14' 53" West, 294.32 feet; thence, North 00° 10' 38" East, 360.36 feet to a point on the South line of that parcel of land described at Book 1531 Page 759, Larimer County Clerk and Recorder; thence along said South line the following 5 courses and distances: South 54° 48' 16" East, 895.99 feet; thence, South 67° 52' 16" East, 101.38 feet; thence, South 84° 59' 16" East, 552.56 feet; thence South 76° 19' 16" East, 150.63 feet; thence, South 54° 58' 16" East, 500.33 feet to POINT OF BEGINNING 2, containing 1,580,513 square feet or 36.28 acres, more or less. The above described Tracts of land contains 5,784,425 square feet or 132.79 acres more or less and is subject to all easements and rights-of-way now on record or existing. January 31, 2018 LMS S:\Survey Jobs\1489-001\Dwg\Exhibits\Exhibit A - Legals\1489-001_Overall Boundary.docx Page 2 of 2 Page 97 of 309 EXHIBIT A-2 Rudolph Farms Metropolitan District No. 1 Legal Description Page 98 of 309 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 | 970.221.4158 GREELEY: 820 8th Street, 80631 | 970.395.9880 | WEB: www.northernengineering.com Exhibit A-2 DESCRIPTION: RUDOLPH FARMS METROPOLITAN DISTRICT 1 Tracts of land located in the Southwest Quarter of Section 15, Township 7 North, Range 68 West of the Sixth Principal Meridian, City of Fort Collins, County of Larimer, State of Colorado, being more particularly described as follows: Considering the North line of the Southwest Quarter of said Section 15 as bearing South 89° 38’ 43” East, and with all bearing contained herein relative thereto: Commencing at the West Quarter Corner of said Section 15; thence along the North line of the Southwest Quarter, South 89° 38’ 43” East, 2,643.20 feet; thence, South 00° 05’ 39” West, 1331.29 feet; thence, North 89° 49’ 50” West, 637.70 feet; thence, South 00° 00’ 36” West, 804.25 feet; thence, South 00° 00’ 36” West, 61.05 feet to POINT OF BEGINNING 1; thence, South 00° 00' 36" West, 468.93 feet; thence, North 89° 59' 24" West, 1181.93 feet; thence, North 00° 00' 36" East, 30.25 feet; thence, North 65° 50' 44" West, 112.37 feet; thence, South 89° 54' 52" West, 299.87 feet; thence, North 57° 21' 33" West, 106.29 feet; thence, North 26° 23' 32" West, 458.81 feet; thence, North 11° 18' 02" West, 200.00 feet; thence North 03° 14' 53" West, 294.32 feet; thence, North 00° 10' 38" East, 360.36 feet; thence, South 54° 48' 16" East, 895.99 feet; thence, South 67° 52' 16" East, 101.38 feet; thence, South 84° 59' 16" East, 552.56 feet; thence, South 76° 19' 16" East, 150.64 feet; thence, South 54° 58' 16" East, 500.33 feet to POINT OF BEGINNING 1, containing 1,580,513 square feet or 36.28 acres, more or less. AND Commencing at the West Quarter Corner of said Section 15; thence along the North line of the Southwest Quarter, South 89° 38’ 43” East, 75.00 feet to POINT OF BEGINNING 2; thence, South 89° 38' 43" East, 208.71 feet; thence, South 00° 21' 17" West, 208.71 feet; thence North 89° 38' 43" West, 208.71 feet; thence, North 00° 21' 17" East, 208.71 feet to the POINT OF BEGINNING 2, containing 43,560 square feet or 1.00 acres, more or less. The above described Tracts of land contains 1,624,073 square feet or 37.28 acres more or less and is subject to all easements and rights-of-way now on record or existing. January 31, 2018 LMS S:\Survey Jobs\1489-001\Dwg\Exhibits\Exhibit A - Legals\1489-001_District 1.docx Page 1 of 1 Page 99 of 309 EXHIBIT A-3 Rudolph Farms Metropolitan District No. 2 Legal Description Page 100 of 309 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 | 970.221.4158 GREELEY: 820 8th Street, 80631 | 970.395.9880 | WEB: www.northernengineering.com Exhibit A-3 DESCRIPTION: RUDOLPH FARMS METROPOLITAN DISTRICT 2 A Tract of land located in the Southwest Quarter of Section 15, Township 7 North, Range 68 West of the Sixth Principal Meridian, City of Fort Collins, County of Larimer, State of Colorado, being more particularly described as follows: Considering the North line of the Southwest Quarter of said Section 15 as bearing South 89° 38’ 43” East, and with all bearing contained herein relative thereto: Commencing at the West Quarter Corner of said Section 15; thence along the North line of the Southwest Quarter, South 89° 38’ 43” East, 75.00 feet to the POINT OF BEGINNING; thence, South 89° 38' 43" East, 208.71 feet; thence, South 00° 21' 17" West, 208.71 feet; thence North 89° 38' 43" West, 208.71 feet; thence, North 00° 21' 17" East, 208.71 feet to the POINT OF BEGINNING. The above described Tract of land contains 43,560 square feet or 1.00 acres, more or less, and is subject to all easements and rights-of-way now on record or existing. January 31, 2018 LMS S:\Survey Jobs\1489-001\Dwg\Exhibits\Exhibit A - Legals\1489-001_District 2.docx Page 1 of 1 Page 101 of 309 EXHIBIT A-4 Rudolph Farms Metropolitan District No. 3 Legal Description Page 102 of 309 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 | 970.221.4158 GREELEY: 820 8th Street, 80631 | 970.395.9880 | WEB: www.northernengineering.com Exhibit A-4 DESCRIPTION: RUDOLPH FARMS METROPOLITAN DISTRICT 3 A Tract of land located in the Southwest Quarter of Section 15, Township 7 North, Range 68 West of the Sixth Principal Meridian, City of Fort Collins, County of Larimer, State of Colorado, being more particularly described as follows: Considering the North line of the Southwest Quarter of said Section 15 as bearing South 89° 38’ 43” East, and with all bearing contained herein relative thereto: Commencing at the West Quarter Corner of said Section 15; thence along the North line of the Southwest Quarter, South 89° 38’ 43” East, 75.00 feet to the POINT OF BEGINNING; thence, South 89° 38' 43" East, 208.71 feet; thence, South 00° 21' 17" West, 208.71 feet; thence North 89° 38' 43" West, 208.71 feet; thence, North 00° 21' 17" East, 208.71 feet to the POINT OF BEGINNING. The above described Tract of land contains 43,560 square feet or 1.00 acres, more or less, and is subject to all easements and rights-of-way now on record or existing. January 31, 2018 LMS S:\Survey Jobs\1489-001\Dwg\Exhibits\Exhibit A - Legals\1489-001_District 3.docx Page 1 of 1 Page 103 of 309 EXHIBIT A-5 Rudolph Farms Metropolitan District No. 4 Legal Description Page 104 of 309 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 | 970.221.4158 GREELEY: 820 8th Street, 80631 | 970.395.9880 | WEB: www.northernengineering.com Exhibit A-5 DESCRIPTION: RUDOLPH FARMS METROPOLITAN DISTRICT 4 A Tract of land located in the Southwest Quarter of Section 15, Township 7 North, Range 68 West of the Sixth Principal Meridian, City of Fort Collins, County of Larimer, State of Colorado, being more particularly described as follows: Considering the North line of the Southwest Quarter of said Section 15 as bearing South 89° 38’ 43” East, and with all bearing contained herein relative thereto: Commencing at the West Quarter Corner of said Section 15; thence along the North line of the Southwest Quarter, South 89° 38’ 43” East, 75.00 feet to the POINT OF BEGINNING; thence, South 89° 38' 43" East, 208.71 feet; thence, South 00° 21' 17" West, 208.71 feet; thence North 89° 38' 43" West, 208.71 feet; thence, North 00° 21' 17" East, 208.71 feet to the POINT OF BEGINNING. The above described Tract of land contains 43,560 square feet or 1.00 acres, more or less, and is subject to all easements and rights-of-way now on record or existing. January 31, 2018 LMS S:\Survey Jobs\1489-001\Dwg\Exhibits\Exhibit A - Legals\1489-001_District 4.docx Page 1 of 1 Page 105 of 309 EXHIBIT A-6 Rudolph Farms Metropolitan District No. 5 Legal Description Page 106 of 309 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 | 970.221.4158 GREELEY: 820 8th Street, 80631 | 970.395.9880 | WEB: www.northernengineering.com Exhibit A-6 DESCRIPTION: RUDOLPH FARMS METROPOLITAN DISTRICT 5 A Tract of land located in the Southwest Quarter of Section 15, Township 7 North, Range 68 West of the Sixth Principal Meridian, City of Fort Collins, County of Larimer, State of Colorado, being more particularly described as follows: Considering the North line of the Southwest Quarter of said Section 15 as bearing South 89° 38’ 43” East, and with all bearing contained herein relative thereto: Commencing at the West Quarter Corner of said Section 15; thence along the North line of the Southwest Quarter, South 89° 38’ 43” East, 75.00 feet to the POINT OF BEGINNING; thence, South 89° 38' 43" East, 208.71 feet; thence, South 00° 21' 17" West, 208.71 feet; thence North 89° 38' 43" West, 208.71 feet; thence, North 00° 21' 17" East, 208.71 feet to the POINT OF BEGINNING. The above described Tract of land contains 43,560 square feet or 1.00 acres, more or less, and is subject to all easements and rights-of-way now on record or existing. January 31, 2018 LMS S:\Survey Jobs\1489-001\Dwg\Exhibits\Exhibit A - Legals\1489-001_District 5.docx Page 1 of 1 Page 107 of 309 EXHIBIT A-7 Rudolph Farms Metropolitan District No. 6 Legal Description Page 108 of 309 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 | 970.221.4158 GREELEY: 820 8th Street, 80631 | 970.395.9880 | WEB: www.northernengineering.com Exhibit A-7 DESCRIPTION: RUDOLPH FARMS METROPOLITAN DISTRICT 6 A Tract of land located in the Southwest Quarter of Section 15, Township 7 North, Range 68 West of the Sixth Principal Meridian, City of Fort Collins, County of Larimer, State of Colorado, being more particularly described as follows: Considering the North line of the Southwest Quarter of said Section 15 as bearing South 89° 38’ 43” East, and with all bearing contained herein relative thereto: Commencing at the West Quarter Corner of said Section 15; thence along the North line of the Southwest Quarter, South 89° 38’ 43” East, 75.00 feet to the POINT OF BEGINNING; thence, South 89° 38' 43" East, 208.71 feet; thence, South 00° 21' 17" West, 208.71 feet; thence North 89° 38' 43" West, 208.71 feet; thence, North 00° 21' 17" East, 208.71 feet to the POINT OF BEGINNING. The above described Tract of land contains 43,560 square feet or 1.00 acres, more or less, and is subject to all easements and rights-of-way now on record or existing. January 31, 2018 LMS S:\Survey Jobs\1489-001\Dwg\Exhibits\Exhibit A - Legals\1489-001_District 6.docx Page 1 of 1 Page 109 of 309 EXHIBIT B-1 Rudolph Farms Metropolitan District Nos. 1-6 Project Area Boundary Map Page 110 of 309 OVERALL DISTRICT BOUNDARY MAP 1,580,513 sq.ft. 36.28 ac OVERALL DISTRICT BOUNDARY MAP 4,203,912 sq.ft. 96.51 ac SOUTHWEST CORNER SECTION 15-T7N-R68W CENTER-SOUTH SIXTEENTH CORNER SECTION 15-T7N-R68W CENTER CORNER SECTION 15-T7N-R68W WEST QUARTER CORNER SECTION 15-T7N-R68W SOUTH SIXTEENTH CORNER WITNESS CORNER SECTION 15-T7N-R68W SOUTH QUARTER CORNER SECTION 15-T7N-R68W PROSPECT ROADINTERSTATE 25( IN FEET ) 1 inch = ft. Feet0400400 400 PROJECT AREA BOUNDARY MAP B-1 RUDOLPH FARMS METROPOLITAN DISTRICTS 1 - 6 FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 1489-001 EXHIBITSCALEDRAWN BY B. Ruch DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com 1" = 400'Page 111 of 309 EXHIBIT B-2 Rudolph Farms Metropolitan District No. 1 Map Page 112 of 309 PROSPECT ROAD CENTER-SOUTH SIXTEENTH CORNER SECTION 15-T7N-R68W CENTER CORNER SECTION 15-T7N-R68W WEST QUARTER CORNER SECTION 15-T7N-R68W SOUTH SIXTEENTH CORNER WITNESS CORNER SECTION 15-T7N-R68W DISTRICT 1 43,560 sq.ft. 1.00 ac SOUTHWEST CORNER SECTION 15-T7N-R68W SOUTH QUARTER CORNER SECTION 15-T7N-R68WINTERSTATE 25DISTRICT 1 1,580,513 sq.ft. 36.28 ac RUDOLPH FARMS METROPOLITAN DISTRICTS 1 - 6 FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 1489-001 EXHIBITSCALEDRAWN BY B. Ruch DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com DISTRICT 1 AREA BOUNDARY MAP B-2 1" = 400' ( IN FEET ) 1 inch = ft. Feet0400400 400 Page 113 of 309 EXHIBIT B-3 Rudolph Farms Metropolitan District Nos. 2-6 Map Page 114 of 309 PROSPECT ROAD CENTER-SOUTH SIXTEENTH CORNER SECTION 15-T7N-R68W CENTER CORNER SECTION 15-T7N-R68W WEST QUARTER CORNER SECTION 15-T7N-R68W SOUTH SIXTEENTH CORNER WITNESS CORNER SECTION 15-T7N-R68W DISTRICTS 2-6 43,560 sq.ft. 1.00 ac SOUTHWEST CORNER SECTION 15-T7N-R68W SOUTH QUARTER CORNER SECTION 15-T7N-R68WINTERSTATE 25RUDOLPH FARMS METROPOLITAN DISTRICTS 1 - 6 FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 1489-001 EXHIBITSCALEDRAWN BY B. Ruch DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com DISTRICTS 2-6 AREA BOUNDARY MAP B-3 1" = 400' ( IN FEET ) 1 inch = ft. Feet0400400 400 Page 115 of 309 EXHIBIT B-4 Rudolph Farms Metropolitan District Nos. 1-6 Estimated Future Boundary Map Page 116 of 309 PROSPECT ROAD CENTER-SOUTH SIXTEENTH CORNER SECTION 15-T7N-R68W CENTER CORNER SECTION 15-T7N-R68W WEST QUARTER CORNER SECTION 15-T7N-R68W SOUTH SIXTEENTH CORNER WITNESS CORNER SECTION 15-T7N-R68W DISTRICT 1 FUTURE DISTRICT 3 FUTURE DISTRICT 2 FUTURE DISTRICT 4 FUTURE DISTRICT 5 DISTRICTS 1-6 SOUTHWEST CORNER SECTION 15-T7N-R68W SOUTH QUARTER CORNER SECTION 15-T7N-R68WINTERSTATE 25RUDOLPH FARMS METROPOLITAN DISTRICTS 1 - 6 FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 1489-001 EXHIBITSCALEDRAWN BY B. Ruch DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com B-4 1" = 400' DISTRICT 1 ESTIMATED DISTRICT 2 ESTIMATED DISTRICT 3 ESTIMATED DISTRICT 4 ESTIMATED DISTRICT 5 FUTURE FUTURE FUTUREFUTURE DISTRICTS 1-6 ESTIMATED DISTRICTS 1-6 BOUNDARY MAP ( IN FEET ) 1 inch = ft. Feet0400400 400 Page 117 of 309 EXHIBIT C Rudolph Farms Metropolitan District Nos. 1-6 Vicinity Map Page 118 of 309 PROSPECT ROAD INTERSTATE 25PROSPECT ROADSUMMIT V IEW DR .GREENFIELD CT.BOXELDER DR. CARRI A G E P K W Y KITCHELL WAY PROPOSED RUDOLPH FARMS METROPOLITAN DISTRICT RUDOLPH FARMS METROPOLITAN DISTRICTS 1 - 6 FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 1489-001 EXHIBITSCALEDRAWN BY B. Ruch DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com VICINITY MAP C 1" = 1000' ( IN FEET ) 1 inch = ft. Feet010001000 1000 Page 119 of 309 EXHIBIT D Rudolph Farms Metropolitan District Nos. 1-6 Infrastructure Preliminary Development Plan Page 120 of 309 Public Improvements Unit Cost Extended Cost I. Grading/Miscellaneous Mobilization / General Conditions 1 LS $3,519,000.00 3,519,000.00$ Clearing and Grubbing and Topsoil Stripping 133 Ac $11,900.00 1,580,201.00$ Earthwork (cut/fill/place)214,235 CY $6.00 1,285,410.00$ Import Fill Dirt 500,000 CY $10.00 5,000,000.00$ Erosion Control / Traffic Control 1 LS $5,027,000.00 5,027,000.00$ Subtotal 16,411,611.00$ II. Roadway Improvements Parking Lots - SY $70.00 -$ Access Road (24' Section)- LF $205.00 -$ Local Residential Street (51' Section)6,322 LF $273.00 1,725,906.00$ Local Industrial Street (66' Section)6,810 LF $321.00 2,186,010.00$ Local Commercial Street (72' Section)- LF $336.00 -$ Minor Collector Street (76' Section)2,746 LF $431.00 1,183,526.00$ Roundabout 1 EA $2,500,000.00 2,500,000.00$ Box Culvert Bridge 3 EA $1,000,000.00 3,000,000.00$ Prospect Road Widening (Half 4-Lane Arterial)2,220 LF $637.00 1,414,140.00$ Frontage Road Reconstruct (2-Lane Arterial 84' Section)3,240 LF $666.00 2,157,840.00$ Traffic Signal Improvements 1 EA $500,000.00 500,000.00$ Street Lighting 1 LS $587,000.00 587,000.00$ Signing and Striping 1 LS $441,000.00 441,000.00$ Subtotal 15,695,422.00$ III.Potable Waterline Improvements 8" Waterline 12,851 LF $90.00 1,156,590.00$ 10" Waterline - LF $100.00 -$ 12" Waterline 8,442 LF $112.00 945,504.00$ Utility Borings 300 LF $1,900.00 570,000.00$ Raw Water Requirements 177 AC-FT $41,428.00 7,316,185.00$ Off-Site Waterline Reimbursement to ELCO 1 LS $750,000.00 750,000.00$ Subtotal 10,738,279.00$ IV. Sanitary Sewer and Subdrain Improvements 8" Sanitary Sewer 11,423 LF $109.00 1,245,107.00$ 10" Sanitary Sewer - LF $114.00 -$ 12" Sanitary Sewer 7,867 LF $124.00 975,508.00$ 27" Sanitary Sewer - LF $197.00 -$ 8" Subdrain 15,751 LF $75.00 1,181,325.00$ Subdrain Connection Fee - LS $43,000.00 -$ Sanitary Sewer Repayment 275 TAP $1,898.00 521,950.00$ Subtotal 3,923,890.00$ V. Storm Drainage Improvements 24" RCP Storm Sewer - LF $191.00 -$ 24" CMP Storm Sewer - LF $163.00 -$ 36" RCP Storm Sewer 14,071 LF $222.00 3,123,762.00$ 48" RCP Storm Sewer - LF $324.00 -$ Outlet Structure 5 EA $10,000.00 50,000.00$ Water Quality 122,013 CF $6.00 732,080.00$ Subtotal 3,905,842.00$ SUMMARY ESTIMATE OF PRELIMINARY DISTRICT EXPENDITURES January 31, 2018 PUBLIC IMPROVEMENT COSTS FOR RUDOLPH FARMS METROPOLITAN DISTRICTS 1-6 Quantity COMBINED AREA - 132.79 ACRES Page 1 of 2Page 121 of 309 Public Improvements Unit Cost Extended Cost SUMMARY ESTIMATE OF PRELIMINARY DISTRICT EXPENDITURES January 31, 2018 PUBLIC IMPROVEMENT COSTS FOR RUDOLPH FARMS METROPOLITAN DISTRICTS 1-6 Quantity COMBINED AREA - 132.79 ACRES VI. Non-Potable Irrigation Improvements 6" Non-Potable Waterline 18,867 LF $56.00 1,056,552.00$ Non-Potable Waterline Pumphouse 1 LS $450,000.00 450,000.00$ Non-Potable Pond and Delivery Improvements 1 LS $250,000.00 250,000.00$ Flood Irrigation System and Appurtences - LS $0.00 -$ Well Head Replacement - EA $27,500.00 -$ Raw Water Requirements 57 AC-FT $41,428.00 2,345,654.00$ Subtotal 4,102,206.00$ VII. Open Space, Parks and Trails Structural Demolition - LS $0.00 -$ Natural Area Open Space 8 AC $108,900.00 914,760.00$ Landscaped Open Space 6 AC $239,580.00 1,533,312.00$ Regional Trails 7,550 LF $160.00 1,208,000.00$ Monument Signs 3 EA $75,000.00 225,000.00$ Pocket Park and Park Amenities 1 EA $150,000.00 150,000.00$ Open Space Acquisition - AC $20,000.00 -$ Subtotal 4,031,072.00$ VIII. Admin. / Design / Permitting / Etc. Engineering / Surveying 1 LS $5,881,000.00 5,881,000.00$ Construction Management / Inspection / Testing 1 LS $8,822,000.00 8,822,000.00$ Admin. / Planning / Permitting 1 LS $1,765,000.00 1,765,000.00$ Subtotal 16,468,000.00$ Infrastructure Subtotal 75,276,322.00$ Contingency (20%) 15,055,265.00$ Total Cost 90,331,587.00$ Page 2 of 2Page 122 of 309 INTERSTATE 25PROSPECT ROAD BRIDGE BRIDGE BRIDGE ROUNDABOUT RUDOLPH FARMS METROPOLITAN DISTRICTS 1 - 6 FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 1489-001 EXHIBITSCALEDRAWN BY B. Ruch DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com STREET MAP D LEGEND: 1" = 400' STREETS OWNED AND MAINTAINED BY THE CITY OF FORT COLLINS 1 2 4-LANE ARTERIAL STREET LOCAL STREET NOTE: LOCAL STREETS AND ASSOCIATED UTILITIES ARE CONCEPTUAL AND MAY CHANGE AS DEVELOPMENT OCCURS. FIGURE 1 OF 6 ( IN FEET ) 1 inch = ft. Feet0400400 400 COLLECTOR STREET INDUSTRIAL LOCAL STREET 2-LANE ARTERIAL STREET Page 123 of 309 WWWWW W W WWW W WW WWWWW WW W W W W WW12" WATER 8" WATER INTERSTATE 25PROSPECT ROAD W W W W W W W W W WW W W W W 12" WATER LINE BORE W RUDOLPH FARMS METROPOLITAN DISTRICTS 1 - 6 FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 1489-001 EXHIBITSCALEDRAWN BY B. Ruch DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com POTABLE WATER MAP D 1" = 400' WATER LINE - 12 INCH PVC. ALL WATER TO BE OWNED AND MAINTAINED BY ELCO WATER DISTRICT. LEGEND: W WATER LINE - 8 INCH PVC. ALL WATER TO BE OWNED AND MAINTAINED BY ELCO WATER DISTRICT. W FIGURE 2 OF 6 NOTE: LOCAL STREETS AND ASSOCIATED UTILITIES ARE CONCEPTUAL AND MAY CHANGE AS DEVELOPMENT OCCURS. ( IN FEET ) 1 inch = ft. Feet0400400 400 Page 124 of 309 SSSDSSSSSS SS S S SSSDSDSD SD S D SDSDSSSD SS SD SSSSSDSDS S SSSD12" SANITARY SEWER 8" SANITARY SEWER INTERSTATE 25PROSPECT ROAD SSSD SS SSSDSD SSSD SSSDSSSD SSSDSS SS SS SD SD SD S S S S S D S D SS SSSDSD 8" SUBDRAIN TIE TO BOXELDER SANITATION SS SS S S SD S D S D SD8" SANITARY SEWER 8" SUBDRAIN SS RUDOLPH FARMS METROPOLITAN DISTRICTS 1 - 6 FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 1489-001 EXHIBITSCALEDRAWN BY B. Ruch DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com SANITARY SEWER & SUBDRAIN MAP D 1" = 400' SEWER LINE - 12 INCH PVC. ALL SEWER TO BE OWNED AND MAINTAINED BY BOXELDER SANITATION DISTRICT. SEWER LINE - 8 INCH PVC. ALL SEWER TO BE OWNED AND MAINTAINED BY BOXELDER SANITATION DISTRICT. SS LEGEND:LEGEND: FIGURE 3 OF 6 SUBDRAIN - 8 INCH HDPE. ALL SUBDRAINS TO BE OWNED AND MAINTAINED METRO DISTRICT. SD NOTE: LOCAL STREETS AND ASSOCIATED UTILITIES ARE CONCEPTUAL AND MAY CHANGE AS DEVELOPMENT OCCURS. ( IN FEET ) 1 inch = ft. Feet0400400 400 Page 125 of 309 STSTSTSTSTSTINTERSTATE 25PROSPECT ROAD 36" STORM DRAIN RUDOLPH FARMS METROPOLITAN DISTRICTS 1 - 6 FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 1489-001 EXHIBITSCALEDRAWN BY B. Ruch DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com STORM DRAINAGE MAP D 1" = 400' ALL STORM DRAINS WITHIN RIGHT-OF-WAY TO BE OWNED AND MAINTAINED BY CITY OF FORT COLLINS. ALL STORM DRAINS OUTSIDE OF RIGHT-OF-WAY TO BE OWNED AND MAINTAINED BY METRO DISTRICT. FIGURE 4 OF 6 DETENTION AREA NOTE: LOCAL STREETS AND ASSOCIATED UTILITIES ARE CONCEPTUAL AND MAY CHANGE AS DEVELOPMENT OCCURS. ( IN FEET ) 1 inch = ft. Feet0400400 400 DIRECTION OF CONVEYANCE 36" RCP STORM DRAIN LINEST LEGEND: Page 126 of 309 IRR IRRIRRIRRIRRIRR IRRIR R IRR IRR IRR IRR IRRIRRIRRIRRIRRIRRIRRIRRIRR IR R IRR IRR IRR IR R IRR IRR IRR IRR IRR IRR IRR IRR IRR IRRIRR IR R IRRINTERSTATE 25PROSPECT ROAD 8" NON-POTABLE IRRIGATION IRRIGATION POND NON-POTABLE IRRIGATION LINE - ALL LINES ARE 8" PVC. NON-POTABLE IRRIGATION MAP D 1" = 400' LEGEND:LEGEND: RUDOLPH FARMS METROPOLITAN DISTRICTS 1 - 6 FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 1489-001 EXHIBITSCALEDRAWN BY B. Ruch DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com IRR FIGURE 5 OF 6 NOTE: LOCAL STREETS AND ASSOCIATED UTILITIES ARE CONCEPTUAL AND MAY CHANGE AS DEVELOPMENT OCCURS. ( IN FEET ) 1 inch = ft. Feet0400400 400 Page 127 of 309 INTERSTATE 25PROSPECT ROAD CONNECTIVITY LANDSCAPING w/ TRAILS NATURAL AREA OPEN SPACE STREETS w/ TREE LAWN AREAS RUDOLPH FARMS METROPOLITAN DISTRICTS 1 - 6 FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 1489-001 EXHIBITSCALEDRAWN BY B. Ruch DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com OPEN SPACE, PARKS, & TRAILS MAP D 1" = 400' FIGURE 6 OF 6 LEGEND: ( IN FEET ) 1 inch = ft. Feet0400400 400 NOTE: LOCAL STREETS AND ASSOCIATED UTILITIES ARE CONCEPTUAL AND MAY CHANGE AS DEVELOPMENT OCCURS. PARK AREA Page 128 of 309 EXHIBIT E Rudolph Farms Metropolitan District Nos. 1-6 Financial Plan Page 129 of 309 Series 2023 Series 2028 Series 2036 TOTAL Percent  of Total Sources Par 42,405,000$    34,930,000$    104,865,000$  182,200,000$  95% Funds on Hand ‐$ 9,711,458$      9,711,458$      5% TOTAL:42,405,000$    34,930,000$    114,576,458$  191,911,458$   Uses Project Fund 31,012,692$    25,198,900$    34,005,811$    90,217,403$    47% Refunding Proceeds 74,710,000$    74,710,000$    39% Capitalized Interest 6,360,750$      5,239,500$      371,397$         11,971,647$    6% Reserve Fund 3,883,458$      3,493,000$      4,764,925$      12,141,383$    6% Costs of Issuance 1,148,100$      998,600$         724,325$         2,871,025$      1% TOTAL:42,405,000$    34,930,000$    114,576,458$  191,911,458$   Combined Sources and Uses: Rudolph Farms Metropolitan Districts 1 Page 130 of 309 RUDOLPH FAMRS METROPOLITAN DISTRICT Nos. 1-6 (Residential & Commercial) 1 Development Projection at 50.000 (target) Residential Mills +50.000 (target) Commercial Mills for Debt Service (SERVICE PLAN) -- 01/30/2018 2050 Series 2036, G.O. Bonds, Pay & Cancel Refg of (proposed) Series 2023 & Series 2028 + New Money, Assumes Investment Grade, 100x, 30-yr. Maturity 2049 Total District District District Total District District District Assessed D/S Mill Levy* D/S Mill Levy S.O. Taxes Assessed D/S Mill Levy* D/S Mill Levy S.O. Taxes Total Value [50.000 Target] Collections Collected Value [50.000 Target] Collections Collected Available YEAR (Residential) [50.000 Cap] @ 98%@ 6% (Commercial) [50.000 Cap] @ 98%@ 6%Revenue 2017 2018 $0 2019 $0 50.000 0 0 $0 50.000 0 0 0 2020 0 50.000 0 0 0 50.000 0 0 0 2021 0 50.000 0 0 0 50.000 0 0 0 2022 0 50.000 0 0 0 50.000 0 0 0 2023 0 50.000 0 0 543,533 50.000 26,633 1,598 28,231 2024 0 50.000 0 0 6,836,303 50.000 334,979 20,099 355,078 2025 348,000 50.000 17,052 1,023 16,922,451 50.000 829,200 49,752 897,027 2026 973,004 50.000 47,677 2,861 24,174,486 50.000 1,184,550 71,073 1,306,161 2027 973,004 50.000 47,677 2,861 34,685,688 50.000 1,699,599 101,976 1,852,112 2028 1,031,385 50.000 50,538 3,032 42,647,778 50.000 2,089,741 125,384 2,268,696 2029 1,031,385 50.000 50,538 3,032 46,968,639 50.000 2,301,463 138,088 2,493,121 2030 1,093,268 50.000 53,570 3,214 54,172,341 50.000 2,654,445 159,267 2,870,496 2031 1,093,268 50.000 53,570 3,214 58,667,764 50.000 2,874,720 172,483 3,103,988 2032 1,158,864 50.000 56,784 3,407 66,751,468 50.000 3,270,822 196,249 3,527,263 2033 1,158,864 50.000 56,784 3,407 71,066,956 50.000 3,482,281 208,937 3,751,409 2034 1,228,396 50.000 60,191 3,611 75,330,973 50.000 3,691,218 221,473 3,976,494 2035 1,228,396 50.000 60,191 3,611 75,330,973 50.000 3,691,218 221,473 3,976,494 2036 1,302,099 50.000 63,803 3,828 79,850,832 50.000 3,912,691 234,761 4,215,083 2037 1,302,099 50.000 63,803 3,828 79,850,832 50.000 3,912,691 234,761 4,215,083 2038 1,380,225 50.000 67,631 4,058 84,641,882 50.000 4,147,452 248,847 4,467,988 2039 1,380,225 50.000 67,631 4,058 84,641,882 50.000 4,147,452 248,847 4,467,988 2040 1,463,039 50.000 71,689 4,301 89,720,395 50.000 4,396,299 263,778 4,736,068 2041 1,463,039 50.000 71,689 4,301 89,720,395 50.000 4,396,299 263,778 4,736,068 2042 1,550,821 50.000 75,990 4,559 95,103,618 50.000 4,660,077 279,605 5,020,232 2043 1,550,821 50.000 75,990 4,559 95,103,618 50.000 4,660,077 279,605 5,020,232 2044 1,643,870 50.000 80,550 4,833 100,809,835 50.000 4,939,682 296,381 5,321,445 2045 1,643,870 50.000 80,550 4,833 100,809,835 50.000 4,939,682 296,381 5,321,445 2046 1,742,503 50.000 85,383 5,123 106,858,426 50.000 5,236,063 314,164 5,640,732 2047 1,742,503 50.000 85,383 5,123 106,858,426 50.000 5,236,063 314,164 5,640,732 2048 1,847,053 50.000 90,506 5,430 113,269,931 50.000 5,550,227 333,014 5,979,176 2049 1,847,053 50.000 90,506 5,430 113,269,931 50.000 5,550,227 333,014 5,979,176 2050 1,957,876 50.000 95,936 5,756 120,066,127 50.000 5,883,240 352,994 6,337,927 2051 1,957,876 50.000 95,936 5,756 120,066,127 50.000 5,883,240 352,994 6,337,927 2052 2,075,348 50.000 101,692 6,102 127,270,095 50.000 6,236,235 374,174 6,718,202 2053 2,075,348 50.000 101,692 6,102 127,270,095 50.000 6,236,235 374,174 6,718,202 2054 2,199,869 50.000 107,794 6,468 134,906,300 50.000 6,610,409 396,625 7,121,294 2055 2,199,869 50.000 107,794 6,468 134,906,300 50.000 6,610,409 396,625 7,121,294 2056 2,331,861 50.000 114,261 6,856 143,000,678 50.000 7,007,033 420,422 7,548,572 2057 2,331,861 50.000 114,261 6,856 143,000,678 50.000 7,007,033 420,422 7,548,572 2058 2,471,773 50.000 121,117 7,267 151,580,719 50.000 7,427,455 445,647 8,001,486 2059 2,471,773 50.000 121,117 7,267 151,580,719 50.000 7,427,455 445,647 8,001,486 2060 2,620,080 50.000 128,384 7,703 160,675,562 50.000 7,873,103 472,386 8,481,576 2061 2,620,080 50.000 128,384 7,703 160,675,562 50.000 7,873,103 472,386 8,481,576 2062 2,777,284 50.000 136,087 8,165 170,316,096 50.000 8,345,489 500,729 8,990,470 2063 2,777,284 50.000 136,087 8,165 170,316,096 50.000 8,345,489 500,729 8,990,470 2064 2,943,921 50.000 144,252 8,655 180,535,062 50.000 8,846,218 530,773 9,529,898 2065 2,943,921 50.000 144,252 8,655 180,535,062 50.000 8,846,218 530,773 9,529,898 2066 3,120,557 50.000 152,907 9,174 191,367,165 50.000 9,376,991 562,619 10,101,692 __________ __________ __________ __________ __________ 3,677,628 220,658 219,651,204 13,179,072 236,728,562 [*] The Districts may also levy up to 20.00 Mills for Operations & Maintenance + 10.00 Mills for the Overlay District Project Mill Levy 1/30/2018 B RFMD#1-6 Fin Plan 18 Master NR LF FP SP+2036 Refg Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 2 1 2050 2049 YEAR 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 2057 2058 2059 2060 2061 2062 2063 2064 2065 2066 RUDOLPH FAMRS METROPOLITAN DISTRICT Nos. 1-6 (Residential & Commercial) Development Projection at 50.000 (target) Residential Mills +50.000 (target) Commercial Mills for Debt Service (SERVICE PLAN) -- 01/30/2018 Series 2036, G.O. Bonds, Pay & Cancel Refg of (proposed) Series 2023 & Series 2028 + New Money, Assumes Investment Grade, 100x, 30-yr. Maturity Ser. 2023 Ser. 2028 Ser. 2036 $42,405,000 Par $34,930,000 Par $104,865,000 Par Surplus Cov. of Net DS: Cov. of Net DS: [Net $31.013 MM] [Net $25.199 MM] [Net $34.006 MM] Total Annual Release @ Cumulative @ Res'l Target @ Res'l Cap Net Available Net Debt Net Debt Net Debt Net Debt Funds on Hand* Surplus 50% D/A Surplus @ Comm'l Target @ Comm'l Cap for Debt Svc Service Service Service Service Used as Source to $10,486,500 $10,486,500 Target & Sales PIF Revs & Sales PIF Revs $0 0 0 0 0 28,231 $0 0 28,231 0 28,231 0% 0% 355,078 0 0 355,078 0 383,309 0% 0% 897,027 0 0 897,027 0 1,280,336 0% 0% 1,306,161 0 0 1,306,161 0 2,586,497 0% 0% 1,852,112 2,120,250 2,120,250 (268,138) 0 2,318,359 87% 87% 2,268,696 2,140,250 $0 2,140,250 128,446 0 2,446,805 106% 106% 2,493,121 2,139,250 0 2,139,250 353,871 0 2,800,676 117% 117% 2,870,496 2,268,250 0 2,268,250 602,246 0 3,402,922 127% 127% 3,103,988 2,270,750 0 2,270,750 833,238 0 4,236,160 137% 137% 3,527,263 2,402,750 1,746,500 4,149,250 (621,987) 0 3,614,172 85% 85% 3,751,409 2,402,750 1,746,500 4,149,250 (397,841) 0 3,216,331 90% 90% 3,976,494 2,552,000 1,746,500 4,298,500 (322,006) 0 2,894,325 93% 93% 3,976,494 2,548,000 1,746,500 4,294,500 (318,006) 0 2,576,319 93% 93% 4,215,083 2,703,000 1,746,500 $0 4,449,500 2,335,000 (2,569,417) 0 6,902 95% 95% 4,215,083 [Ref'd by Ser. '36] [Ref'd by Ser. '36]4,085,366 4,085,366 129,718 0 136,619 103%103% 4,467,988 4,466,763 4,466,763 1,226 0 137,845 100%100% 4,467,988 4,466,338 4,466,338 1,651 0 139,496 100%100% 4,736,068 4,735,913 4,735,913 155 0 139,651 100%100% 4,736,068 4,734,013 4,734,013 2,055 0 141,706 100%100% 5,020,232 5,016,688 5,016,688 3,544 0 145,250 100%100% 5,020,232 5,016,825 5,016,825 3,407 0 148,657 100%100% 5,321,445 5,320,900 5,320,900 545 0 149,202 100%100% 5,321,445 5,320,950 5,320,950 495 0 149,698 100%100% 5,640,732 5,639,300 5,639,300 1,432 0 151,130 100%100% 5,640,732 5,637,350 5,637,350 3,382 0 154,512 100%100% 5,979,176 5,978,063 5,978,063 1,114 0 155,626 100%100% 5,979,176 5,976,775 5,976,775 2,401 0 158,027 100%100% 6,337,927 6,337,300 6,337,300 627 0 158,654 100%100% 6,337,927 6,334,125 6,334,125 3,802 0 162,455 100%100% 6,718,202 6,716,913 6,716,913 1,290 0 163,745 100%100% 6,718,202 6,714,088 6,714,088 4,115 0 167,860 100%100% 7,121,294 7,121,163 7,121,163 132 0 167,992 100%100% 7,121,294 7,120,500 7,120,500 794 0 168,786 100%100% 7,548,572 7,548,463 7,548,463 110 0 168,896 100%100% 7,548,572 7,546,563 7,546,563 2,010 0 170,906 100%100% 8,001,486 7,997,013 7,997,013 4,474 0 175,379 100%100% 8,001,486 8,000,263 8,000,263 1,224 0 176,603 100%100% 8,481,576 8,479,163 8,479,163 2,413 0 179,017 100%100% 8,481,576 8,478,100 8,478,100 3,476 0 182,492 100%100% 8,990,470 8,986,200 8,986,200 4,270 0 186,762 100%100% 8,990,470 8,986,363 8,986,363 4,108 0 190,870 100%100% 9,529,898 9,528,775 9,528,775 1,123 0 191,993 100%100% 9,529,898 9,529,850 9,529,850 48 0 192,042 100%100% 10,101,692 10,101,125 10,101,125 567 192,609 0 100%100% _________ _________ _________ _________ _________ _________ _________ _________ 236,728,562 23,547,250 8,732,500 201,921,203 234,200,953 2,335,000 192,609 192,609 [BJan3018 23nrspB] [BJan3018 28nrspB] [BJan3018 36igrfB] 1/30/2018 B RFMD#1-6 Fin Plan 18 Master NR LF FP SP+2036 Refg Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 3 RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential) 1 Development Projection at 50.000 (target) District Mills for Debt Service -- 01/30/2018 2050 Assessed Value Summary 2049 < < < < < < < < Residential > > > > > > > >< Platted/Developed Lots > < < < < < < < < < < Commercial > > > > > > > > > > Mkt Value As'ed Value As'ed Value Mkt Value As'ed Value Biennial @ 7.20%@ 29.00%Biennial @ 29.00%Total Total Reasses'mt Cumulative of Market Cumulative of Market Total Comm'l Reasses'mt Cumulative of Market Assessed YEAR Res'l Units @ 6.0% Market Value (2-yr lag) Market Value (2-yr lag)Sq. Ft. @ 6.0% Market Value (2-yr lag)Value 2017 0 0 0 0 0 2018 0 0 0 0 0 0 0 2019 0 0 0 0 0 0 0 0 $0 2020 0 0 0 0 0 0 0 0 0 0 0 2021 0 0 0 0 0 0 0 0 0 2022 0 0 0 0 0 0 0 0 0 0 0 2023 0 0 0 1,200,000 0 0 0 0 0 2024 60 0 13,513,949 0 0 0 0 0 0 0 0 2025 0 13,513,949 0 0 348,000 0 0 0 348,000 2026 0 810,837 14,324,786 973,004 0 0 0 0 0 0 973,004 2027 0 14,324,786 973,004 0 0 0 0 0 973,004 2028 0 859,487 15,184,273 1,031,385 0 0 0 0 0 0 1,031,385 2029 0 15,184,273 1,031,385 0 0 0 0 0 1,031,385 2030 0 911,056 16,095,330 1,093,268 0 0 0 0 0 0 1,093,268 2031 0 16,095,330 1,093,268 0 0 0 0 0 1,093,268 2032 0 965,720 17,061,049 1,158,864 0 0 0 0 0 0 1,158,864 2033 0 17,061,049 1,158,864 0 0 0 0 0 1,158,864 2034 0 1,023,663 18,084,712 1,228,396 0 0 0 0 0 0 1,228,396 2035 0 18,084,712 1,228,396 0 0 0 0 0 1,228,396 2036 0 1,085,083 19,169,795 1,302,099 0 0 0 0 0 0 1,302,099 2037 0 19,169,795 1,302,099 0 0 0 0 0 1,302,099 2038 1,150,188 20,319,983 1,380,225 0 0 0 0 0 1,380,225 2039 20,319,983 1,380,225 0 0 0 0 1,380,225 2040 1,219,199 21,539,182 1,463,039 0 0 0 0 0 1,463,039 2041 21,539,182 1,463,039 0 0 0 0 1,463,039 2042 1,292,351 22,831,533 1,550,821 0 0 0 0 0 1,550,821 2043 22,831,533 1,550,821 0 0 0 0 1,550,821 2044 1,369,892 24,201,424 1,643,870 0 0 0 0 0 1,643,870 2045 24,201,424 1,643,870 0 0 0 0 1,643,870 2046 1,452,085 25,653,510 1,742,503 0 0 0 0 0 1,742,503 2047 25,653,510 1,742,503 0 0 0 0 1,742,503 2048 1,539,211 27,192,721 1,847,053 0 0 0 0 0 1,847,053 2049 27,192,721 1,847,053 0 0 0 0 1,847,053 2050 1,631,563 28,824,284 1,957,876 0 0 0 0 0 1,957,876 2051 28,824,284 1,957,876 0 0 0 0 1,957,876 2052 1,729,457 30,553,741 2,075,348 0 0 0 0 0 2,075,348 2053 30,553,741 2,075,348 0 0 0 0 2,075,348 2054 1,833,224 32,386,965 2,199,869 0 0 0 0 0 2,199,869 2055 32,386,965 2,199,869 0 0 0 0 2,199,869 2056 1,943,218 34,330,183 2,331,861 0 0 0 0 0 2,331,861 2057 34,330,183 2,331,861 0 0 0 0 2,331,861 2058 2,059,811 36,389,994 2,471,773 0 0 0 0 0 2,471,773 2059 36,389,994 2,471,773 0 0 0 0 2,471,773 2060 2,183,400 38,573,394 2,620,080 0 0 0 0 0 2,620,080 2061 38,573,394 2,620,080 0 0 0 0 2,620,080 2062 2,314,404 40,887,797 2,777,284 0 0 0 0 0 2,777,284 2063 40,887,797 2,777,284 0 0 0 0 2,777,284 2064 2,453,268 43,341,065 2,943,921 0 0 0 0 0 2,943,921 2065 43,341,065 2,943,921 0 0 0 0 2,943,921 2066 2,600,464 45,941,529 3,120,557 0 0 0 0 0 3,120,557 ______ ____________________ __________ 60 32,427,580 00 1/30/2018 B RFMD#1-6 Fin Plan 18 R AV Summary Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 4 RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential) Development Summary Development Projection -- Buildout Plan (updated 1/23/18) Residential Development Product Type Assissted Living TH Condo SFD - Standard SFD - Premier Base $ ('18)$200,000 $375,000 $385,000 $475,000 $575,000 Res'l Totals 2017 - - - - - - 2018 - - - - - - 2019 - - - - - - 2020 - - - - - - 2021 - - - - - - 2022 - - - - - - 2023 - - - - - - 2024 60 - - - - 60 2025 - - - - - - 2026 - - - - - - 2027 - - - - - - 2028 - - - - - - 2029 - - - - - - 2030 - - - - - - 2031 - - - - - - 2032 - - - - - - 2033 - - - - - - 2034 - - - - - - 2035 - - - - - - 2036 - - - - - - 2037 - - - - - - 60 - - - - 60 MV @ Full Buildout $12,000,000 $0 $0 $0 $0 $12,000,000 (base prices;un-infl.) notes: Platted/Dev Lots = 10% MV; one-yr prior Base MV $ inflated 2% per annum 1/30/2018 B RFMD#1-6 Fin Plan 18 R Dev Summ Prepared by D.A. Davidson & Co. 5 RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Commercial) 1 Development Projection at 50.000 (target) District Mills for Debt Service -- 01/30/2018 2050 Assessed Value Summary 2049 < < < < < < < < Residential > > > > > > > >< Platted/Developed Lots >< < < < < < < < < < Commercial > > > > > > > > > > Mkt Value As'ed Value As'ed Value Mkt Value As'ed Value Biennial @ 7.20%@ 29.00%Biennial @ 29.00%Total Total Reasses'mt Cumulative of Market Cumulative of Market Total Comm'l Total Hotel Reasses'mt Cumulative of Market Assessed YEAR Res'l Units @ 6.0% Market Value (2-yr lag) Market Value (2-yr lag)Sq. Ft. Rooms @ 6.0%Market Value (2-yr lag)Value 2017 0 0 0 0 0 0 2018 0 0 0 0 0 0 0 0 2019 0 0 0 0 0 0 0 0 0 $0 2020 0 0 0 0 0 0 0 0 0 0 0 0 2021 0 0 0 1,874,250 0 0 0 0 0 0 2022 0 0 0 0 3,285,975 0 110,035 0 0 20,287,485 0 0 2023 0 0 0 1,785,975 543,533 104,685 120 56,567,304 0 543,533 2024 0 0 0 0 3,285,975 952,933 104,685 0 3,394,038 80,074,321 5,883,371 6,836,303 2025 0 0 0 1,785,975 517,933 104,685 120 117,819,845 16,404,518 16,922,451 2026 0 0 0 0 1,246,725 952,933 104,685 0 7,069,191 145,814,580 23,221,553 24,174,486 2027 0 0 0 1,246,725 517,933 83,115 0 160,714,097 34,167,755 34,685,688 2028 0 0 0 0 1,246,725 361,550 83,115 0 9,642,846 185,554,452 42,286,228 42,647,778 2029 0 0 0 1,246,725 361,550 83,115 0 201,055,910 46,607,088 46,968,639 2030 0 0 0 0 1,246,725 361,550 83,115 0 12,063,355 228,930,752 53,810,791 54,172,341 2031 0 0 0 0 361,550 83,115 0 245,058,469 58,306,214 58,667,764 2032 0 0 0 0 0 361,550 0 0 14,703,508 259,761,977 66,389,918 66,751,468 2033 0 0 0 0 0 0 0 259,761,977 71,066,956 71,066,956 2034 0 0 0 0 0 0 0 0 15,585,719 275,347,696 75,330,973 75,330,973 2035 0 0 0 0 0 0 0 275,347,696 75,330,973 75,330,973 2036 0 0 0 0 0 0 0 0 16,520,862 291,868,558 79,850,832 79,850,832 2037 0 0 0 0 0 0 0 291,868,558 79,850,832 79,850,832 2038 0 0 0 0 0 17,512,113 309,380,671 84,641,882 84,641,882 2039 0 0 0 0 309,380,671 84,641,882 84,641,882 2040 0 0 0 0 0 18,562,840 327,943,512 89,720,395 89,720,395 2041 0 0 0 0 327,943,512 89,720,395 89,720,395 2042 0 0 0 0 0 19,676,611 347,620,122 95,103,618 95,103,618 2043 0 0 0 0 347,620,122 95,103,618 95,103,618 2044 0 0 0 0 0 20,857,207 368,477,330 100,809,835 100,809,835 2045 0 0 0 0 368,477,330 100,809,835 100,809,835 2046 0 0 0 0 0 22,108,640 390,585,969 106,858,426 106,858,426 2047 0 0 0 0 390,585,969 106,858,426 106,858,426 2048 0 0 0 0 0 23,435,158 414,021,127 113,269,931 113,269,931 2049 0 0 0 0 414,021,127 113,269,931 113,269,931 2050 0 0 0 0 0 24,841,268 438,862,395 120,066,127 120,066,127 2051 0 0 0 0 438,862,395 120,066,127 120,066,127 2052 0 0 0 0 0 26,331,744 465,194,139 127,270,095 127,270,095 2053 0 0 0 0 465,194,139 127,270,095 127,270,095 2054 0 0 0 0 0 27,911,648 493,105,787 134,906,300 134,906,300 2055 0 0 0 0 493,105,787 134,906,300 134,906,300 2056 0 0 0 0 0 29,586,347 522,692,134 143,000,678 143,000,678 2057 0 0 0 0 522,692,134 143,000,678 143,000,678 2058 0 0 0 0 0 31,361,528 554,053,662 151,580,719 151,580,719 2059 0 0 0 0 554,053,662 151,580,719 151,580,719 2060 0 0 0 0 0 33,243,220 587,296,882 160,675,562 160,675,562 2061 0 0 0 0 587,296,882 160,675,562 160,675,562 2062 0 0 0 0 0 35,237,813 622,534,695 170,316,096 170,316,096 2063 0 0 0 0 622,534,695 170,316,096 170,316,096 2064 0 0 0 0 0 37,352,082 659,886,777 180,535,062 180,535,062 2065 0 0 0 0 659,886,777 180,535,062 180,535,062 2066 0 0 0 0 0 39,593,207 699,479,983 191,367,165 191,367,165 ______ ____________________ __________ __________ 00 944,350 240 486,590,944 1/30/2018 B RFMD#1-6 Fin Plan 18 C AV Summary Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 6 RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Commercial) Development Summary Development Projection -- Buildout Plan (updated 1/23/18) Commercial Development Product Type Retail Convenience Store Industrial / Employment Hotel Base $ ('18)$250/sf $165/sf $150/sf $125,000/Rm Comm'l Totals* 2017 - - - - - 2018 - - - - - 2019 - - - - - 2020 - - - - - 2021 - - - - - 2022 21,570 5,350 83,115 - 110,035 2023 21,570 - 83,115 120 104,805 2024 21,570 - 83,115 - 104,685 2025 21,570 - 83,115 120 104,805 2026 21,570 - 83,115 - 104,685 2027 - - 83,115 - 83,115 2028 - - 83,115 - 83,115 2029 - - 83,115 - 83,115 2030 - - 83,115 - 83,115 2031 - - 83,115 - 83,115 2032 - - - - - 2033 - - - - - 2034 - - - - - 2035 - - - - - 2036 - - - - - 2037 - - - - - 107,850 5,350 831,150 240 944,590 MV @ Full Buildout $26,962,500 $882,750 $124,672,500 $30,000,000 $182,517,750 (base prices;un-infl.) [*] Not including Hotels; presented in Rooms notes: Platted/Dev Lots = 10% MV; one-yr prior Base MV $ inflated 2% per annum 1/30/2018 B RFMD#1-6 Fin Plan 18 C Dev Summ Prepared by D.A. Davidson & Co. 7 Jan 30, 2018 8:38 am Prepared by D.A, Davidson & Co Quantitative Group~PM (Rudolph Farms MD#1-6 18 (fka ...:BJAN3018-23NRSPB) SOURCES AND USES OF FUNDS RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential + Commercial) GENERAL OBLIGATION BONDS, SERIES 2023 50.000 (target) Residential Mills + 50.000 (target) Commercial Mills Non-Rated, 105x, 30-yr. Maturity (Growth thru 2026 + 6.00% Bi-Reassessment Projections) [ Preliminary -- for discsussion only ] Dated Date 12/01/2023 Delivery Date 12/01/2023 Sources: Bond Proceeds: Par Amount 42,405,000.00 42,405,000.00 Uses: Project Fund Deposits: Project Fund 31,012,691.67 Other Fund Deposits: Capitalized Interest Fund 6,360,750.00 Debt Service Reserve Fund 3,883,458.33 10,244,208.33 Delivery Date Expenses: Cost of Issuance 300,000.00 Underwriter's Discount 848,100.00 1,148,100.00 42,405,000.00 8 Jan 30, 2018 8:43 am Prepared by D.A, Davidson & Co Quantitative Group~PM (Rudolph Farms MD#1-6 18 (fka ...:BJAN3018-28NRSPB) SOURCES AND USES OF FUNDS RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential + Commercial) GENERAL OBLIGATION BONDS, SERIES 2028 50.000 (target) Residential Mills + 50.000 (target) Commercial Mills Non-Rated, 105x, 30-yr. Maturity (Growth thru 2031 + 6.00% Bi-Reassessment Projections) [ Preliminary -- for discsussion only ] Dated Date 12/01/2028 Delivery Date 12/01/2028 Sources: Bond Proceeds: Par Amount 34,930,000.00 34,930,000.00 Uses: Project Fund Deposits: Project Fund 25,198,900.00 Other Fund Deposits: Capitalized Interest Fund 5,239,500.00 Debt Service Reserve Fund 3,493,000.00 8,732,500.00 Delivery Date Expenses: Cost of Issuance 300,000.00 Underwriter's Discount 698,600.00 998,600.00 34,930,000.00 9 Jan 30, 2018 8:49 am Prepared by D.A, Davidson & Co Quantitative Group~PM (Rudolph Farms MD#1-...:BJAN3018-36IGRFB,36IGRFB) SOURCES AND USES OF FUNDS RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential + Commercial) GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2023 & Series 2028 + New Money 50.000 (target) Residential Mills + 50.000 (target) Commercial Mills Assumes Investment Grade, 100x, 30-yr. Maturity (Full Growth + 6% Bi-Reassessment Projections) [ Preliminary -- for discsussion only ] Dated Date 12/01/2036 Delivery Date 12/01/2036 Sources: Bond Proceeds: Par Amount 104,865,000.00 Other Sources of Funds: Funds on Hand* 2,335,000.00 Series 2023 - DSRF 3,883,458.00 Series 2028 - DSRF 3,493,000.00 9,711,458.00 114,576,458.00 Uses: Project Fund Deposits: Project Fund 34,005,811.12 Refunding Escrow Deposits: Cash Deposit* 74,710,000.00 Other Fund Deposits: Capitalized Interest Fund 371,396.88 Debt Service Reserve Fund 4,764,925.00 5,136,321.88 Delivery Date Expenses: Cost of Issuance 200,000.00 Underwriter's Discount 524,325.00 724,325.00 114,576,458.00 [*] Estimated balances (tbd). 10 Jan 30, 2018 8:49 am Prepared by D.A, Davidson & Co Quantitative Group~PM (Rudolph Farms MD#1-...:BJAN3018-36IGRFB,36IGRFB) BOND SUMMARY STATISTICS RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential + Commercial) GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2023 & Series 2028 + New Money 50.000 (target) Residential Mills + 50.000 (target) Commercial Mills Assumes Investment Grade, 100x, 30-yr. Maturity (Full Growth + 6% Bi-Reassessment Projections) [ Preliminary -- for discsussion only ] Dated Date 12/01/2036 Delivery Date 12/01/2036 First Coupon 06/01/2037 Last Maturity 12/01/2066 Arbitrage Yield 4.250000% True Interest Cost (TIC)4.285261% Net Interest Cost (NIC)4.250000% All-In TIC 4.298777% Average Coupon 4.250000% Average Life (years)22.930 Weighted Average Maturity (years)22.930 Duration of Issue (years)14.505 Par Amount 104,865,000.00 Bond Proceeds 104,865,000.00 Total Interest 102,192,525.00 Net Interest 102,716,850.00 Bond Years from Dated Date 2,404,530,000.00 Bond Years from Delivery Date 2,404,530,000.00 Total Debt Service 207,057,525.00 Maximum Annual Debt Service 14,866,050.00 Average Annual Debt Service 6,901,917.50 Underwriter's Fees (per $1000) Average Takedown Other Fee 5.000000 Total Underwriter's Discount 5.000000 Bid Price 99.500000 Average Par Average Average Maturity PV of 1 bp Bond Component Value Price Coupon Life Date change Term Bond due 2066 104,865,000.00 100.000 4.250% 22.930 11/06/2059 177,221.85 104,865,000.00 22.930 177,221.85 All-In Arbitrage TIC TIC Yield Par Value 104,865,000.00 104,865,000.00 104,865,000.00 + Accrued Interest +Premium (Discount) - Underwriter's Discount -524,325.00 -524,325.00 - Cost of Issuance Expense -200,000.00 - Other Amounts Target Value 104,340,675.00 104,140,675.00 104,865,000.00 Target Date 12/01/2036 12/01/2036 12/01/2036 Yield 4.285261%4.298777%4.250000% 11 Jan 30, 2018 8:49 am Prepared by D.A, Davidson & Co Quantitative Group~PM (Rudolph Farms MD#1-...:BJAN3018-36IGRFB,36IGRFB) BOND DEBT SERVICE RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential + Commercial) GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2023 & Series 2028 + New Money 50.000 (target) Residential Mills + 50.000 (target) Commercial Mills Assumes Investment Grade, 100x, 30-yr. Maturity (Full Growth + 6% Bi-Reassessment Projections) [ Preliminary -- for discsussion only ] Period Annual Ending Principal Coupon Interest Debt Service Debt Service 06/01/2037 2,228,381.25 2,228,381.25 12/01/2037 2,228,381.25 2,228,381.25 4,456,762.50 06/01/2038 2,228,381.25 2,228,381.25 12/01/2038 10,000 4.250%2,228,381.25 2,238,381.25 4,466,762.50 06/01/2039 2,228,168.75 2,228,168.75 12/01/2039 10,000 4.250%2,228,168.75 2,238,168.75 4,466,337.50 06/01/2040 2,227,956.25 2,227,956.25 12/01/2040 280,000 4.250%2,227,956.25 2,507,956.25 4,735,912.50 06/01/2041 2,222,006.25 2,222,006.25 12/01/2041 290,000 4.250%2,222,006.25 2,512,006.25 4,734,012.50 06/01/2042 2,215,843.75 2,215,843.75 12/01/2042 585,000 4.250%2,215,843.75 2,800,843.75 5,016,687.50 06/01/2043 2,203,412.50 2,203,412.50 12/01/2043 610,000 4.250%2,203,412.50 2,813,412.50 5,016,825.00 06/01/2044 2,190,450.00 2,190,450.00 12/01/2044 940,000 4.250%2,190,450.00 3,130,450.00 5,320,900.00 06/01/2045 2,170,475.00 2,170,475.00 12/01/2045 980,000 4.250%2,170,475.00 3,150,475.00 5,320,950.00 06/01/2046 2,149,650.00 2,149,650.00 12/01/2046 1,340,000 4.250% 2,149,650.00 3,489,650.00 5,639,300.00 06/01/2047 2,121,175.00 2,121,175.00 12/01/2047 1,395,000 4.250% 2,121,175.00 3,516,175.00 5,637,350.00 06/01/2048 2,091,531.25 2,091,531.25 12/01/2048 1,795,000 4.250% 2,091,531.25 3,886,531.25 5,978,062.50 06/01/2049 2,053,387.50 2,053,387.50 12/01/2049 1,870,000 4.250% 2,053,387.50 3,923,387.50 5,976,775.00 06/01/2050 2,013,650.00 2,013,650.00 12/01/2050 2,310,000 4.250% 2,013,650.00 4,323,650.00 6,337,300.00 06/01/2051 1,964,562.50 1,964,562.50 12/01/2051 2,405,000 4.250% 1,964,562.50 4,369,562.50 6,334,125.00 06/01/2052 1,913,456.25 1,913,456.25 12/01/2052 2,890,000 4.250% 1,913,456.25 4,803,456.25 6,716,912.50 06/01/2053 1,852,043.75 1,852,043.75 12/01/2053 3,010,000 4.250% 1,852,043.75 4,862,043.75 6,714,087.50 06/01/2054 1,788,081.25 1,788,081.25 12/01/2054 3,545,000 4.250% 1,788,081.25 5,333,081.25 7,121,162.50 06/01/2055 1,712,750.00 1,712,750.00 12/01/2055 3,695,000 4.250% 1,712,750.00 5,407,750.00 7,120,500.00 06/01/2056 1,634,231.25 1,634,231.25 12/01/2056 4,280,000 4.250% 1,634,231.25 5,914,231.25 7,548,462.50 06/01/2057 1,543,281.25 1,543,281.25 12/01/2057 4,460,000 4.250%1,543,281.25 6,003,281.25 7,546,562.50 06/01/2058 1,448,506.25 1,448,506.25 12/01/2058 5,100,000 4.250% 1,448,506.25 6,548,506.25 7,997,012.50 06/01/2059 1,340,131.25 1,340,131.25 12/01/2059 5,320,000 4.250% 1,340,131.25 6,660,131.25 8,000,262.50 06/01/2060 1,227,081.25 1,227,081.25 12/01/2060 6,025,000 4.250% 1,227,081.25 7,252,081.25 8,479,162.50 06/01/2061 1,099,050.00 1,099,050.00 12/01/2061 6,280,000 4.250% 1,099,050.00 7,379,050.00 8,478,100.00 06/01/2062 965,600.00 965,600.00 12/01/2062 7,055,000 4.250% 965,600.00 8,020,600.00 8,986,200.00 06/01/2063 815,681.25 815,681.25 12/01/2063 7,355,000 4.250% 815,681.25 8,170,681.25 8,986,362.50 06/01/2064 659,387.50 659,387.50 12/01/2064 8,210,000 4.250% 659,387.50 8,869,387.50 9,528,775.00 06/01/2065 484,925.00 484,925.00 12/01/2065 8,560,000 4.250% 484,925.00 9,044,925.00 9,529,850.00 06/01/2066 303,025.00 303,025.00 12/01/2066 14,260,000 4.250% 303,025.00 14,563,025.00 14,866,050.00 104,865,000 102,192,525.00 207,057,525.00 207,057,525.00 12 Jan 30, 2018 8:49 am Prepared by D.A, Davidson & Co Quantitative Group~PM (Rudolph Farms MD#1-...:BJAN3018-36IGRFB,36IGRFB) NET DEBT SERVICE RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential + Commercial) GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2023 & Series 2028 + New Money 50.000 (target) Residential Mills + 50.000 (target) Commercial Mills Assumes Investment Grade, 100x, 30-yr. Maturity (Full Growth + 6% Bi-Reassessment Projections) [ Preliminary -- for discsussion only ] Period Total Debt Service Capitalized Net Ending Principal Interest Debt Service Reserve Fund Interest Fund Debt Service 12/01/2037 4,456,762.50 4,456,762.50 371,396.88 4,085,365.62 12/01/2038 10,000 4,456,762.50 4,466,762.50 4,466,762.50 12/01/2039 10,000 4,456,337.50 4,466,337.50 4,466,337.50 12/01/2040 280,000 4,455,912.50 4,735,912.50 4,735,912.50 12/01/2041 290,000 4,444,012.50 4,734,012.50 4,734,012.50 12/01/2042 585,000 4,431,687.50 5,016,687.50 5,016,687.50 12/01/2043 610,000 4,406,825.00 5,016,825.00 5,016,825.00 12/01/2044 940,000 4,380,900.00 5,320,900.00 5,320,900.00 12/01/2045 980,000 4,340,950.00 5,320,950.00 5,320,950.00 12/01/2046 1,340,000 4,299,300.00 5,639,300.00 5,639,300.00 12/01/2047 1,395,000 4,242,350.00 5,637,350.00 5,637,350.00 12/01/2048 1,795,000 4,183,062.50 5,978,062.50 5,978,062.50 12/01/2049 1,870,000 4,106,775.00 5,976,775.00 5,976,775.00 12/01/2050 2,310,000 4,027,300.00 6,337,300.00 6,337,300.00 12/01/2051 2,405,000 3,929,125.00 6,334,125.00 6,334,125.00 12/01/2052 2,890,000 3,826,912.50 6,716,912.50 6,716,912.50 12/01/2053 3,010,000 3,704,087.50 6,714,087.50 6,714,087.50 12/01/2054 3,545,000 3,576,162.50 7,121,162.50 7,121,162.50 12/01/2055 3,695,000 3,425,500.00 7,120,500.00 7,120,500.00 12/01/2056 4,280,000 3,268,462.50 7,548,462.50 7,548,462.50 12/01/2057 4,460,000 3,086,562.50 7,546,562.50 7,546,562.50 12/01/2058 5,100,000 2,897,012.50 7,997,012.50 7,997,012.50 12/01/2059 5,320,000 2,680,262.50 8,000,262.50 8,000,262.50 12/01/2060 6,025,000 2,454,162.50 8,479,162.50 8,479,162.50 12/01/2061 6,280,000 2,198,100.00 8,478,100.00 8,478,100.00 12/01/2062 7,055,000 1,931,200.00 8,986,200.00 8,986,200.00 12/01/2063 7,355,000 1,631,362.50 8,986,362.50 8,986,362.50 12/01/2064 8,210,000 1,318,775.00 9,528,775.00 9,528,775.00 12/01/2065 8,560,000 969,850.00 9,529,850.00 9,529,850.00 12/01/2066 14,260,000 606,050.00 14,866,050.00 4,764,925 10,101,125.00 104,865,000 102,192,525.00 207,057,525.00 4,764,925 371,396.88 201,921,203.12 13 Jan 30, 2018 8:49 am Prepared by D.A, Davidson & Co Quantitative Group~PM (Rudolph Farms MD#1-...:BJAN3018-36IGRFB,36IGRFB) SUMMARY OF BONDS REFUNDED RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential + Commercial) GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2023 & Series 2028 + New Money 50.000 (target) Residential Mills + 50.000 (target) Commercial Mills Assumes Investment Grade, 100x, 30-yr. Maturity (Full Growth + 6% Bi-Reassessment Projections) [ Preliminary -- for discsussion only ] Maturity Interest Par Call Call Bond Date Rate Amount Date Price 1/30/18: Ser 23 NR LF, 5.00%, 120x, 50+50, Gro thru '26+6% BiRE, SP: TERM53 12/01/2037 5.000% 715,000.00 12/01/2036 100.000 12/01/2038 5.000% 910,000.00 12/01/2036 100.000 12/01/2039 5.000% 955,000.00 12/01/2036 100.000 12/01/2040 5.000% 1,175,000.00 12/01/2036 100.000 12/01/2041 5.000% 1,235,000.00 12/01/2036 100.000 12/01/2042 5.000% 1,480,000.00 12/01/2036 100.000 12/01/2043 5.000% 1,555,000.00 12/01/2036 100.000 12/01/2044 5.000% 1,825,000.00 12/01/2036 100.000 12/01/2045 5.000% 1,915,000.00 12/01/2036 100.000 12/01/2046 5.000% 2,215,000.00 12/01/2036 100.000 12/01/2047 5.000% 2,330,000.00 12/01/2036 100.000 12/01/2048 5.000% 2,660,000.00 12/01/2036 100.000 12/01/2049 5.000% 2,795,000.00 12/01/2036 100.000 12/01/2050 5.000% 3,165,000.00 12/01/2036 100.000 12/01/2051 5.000% 3,320,000.00 12/01/2036 100.000 12/01/2052 5.000% 3,730,000.00 12/01/2036 100.000 12/01/2053 5.000% 7,800,000.00 12/01/2036 100.000 39,780,000.00 1/30/18: Ser 28 NR LF, 5.00%, 100x, 50+50, FG+6% BiRE, SP: TERM58 12/01/2046 5.000%5,000.00 12/01/2036 100.000 12/01/2047 5.000%5,000.00 12/01/2036 100.000 12/01/2048 5.000% 110,000.00 12/01/2036 100.000 12/01/2049 5.000% 115,000.00 12/01/2036 100.000 12/01/2050 5.000% 235,000.00 12/01/2036 100.000 12/01/2051 5.000% 250,000.00 12/01/2036 100.000 12/01/2052 5.000% 380,000.00 12/01/2036 100.000 12/01/2053 5.000% 395,000.00 12/01/2036 100.000 12/01/2054 5.000% 5,110,000.00 12/01/2036 100.000 12/01/2055 5.000% 5,365,000.00 12/01/2036 100.000 12/01/2056 5.000% 6,040,000.00 12/01/2036 100.000 12/01/2057 5.000% 6,340,000.00 12/01/2036 100.000 12/01/2058 5.000% 10,580,000.00 12/01/2036 100.000 34,930,000.00 74,710,000.00 14 Jan 30, 2018 8:49 am Prepared by D.A, Davidson & Co Quantitative Group~PM (Rudolph Farms MD#1-...:BJAN3018-36IGRFB,36IGRFB) ESCROW REQUIREMENTS RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential + Commercial) GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2023 & Series 2028 + New Money 50.000 (target) Residential Mills + 50.000 (target) Commercial Mills Assumes Investment Grade, 100x, 30-yr. Maturity (Full Growth + 6% Bi-Reassessment Projections) [ Preliminary -- for discsussion only ] Dated Date 12/01/2036 Delivery Date 12/01/2036 1/30/18: Ser 23 NR LF, 5.00%, 120x, 50+50, Gro thru '26+6% BiRE, SP Period Principal Ending Redeemed Total 12/01/2036 39,780,000.00 39,780,000.00 39,780,000.00 39,780,000.00 15 Jan 30, 2018 8:49 am Prepared by D.A, Davidson & Co Quantitative Group~PM (Rudolph Farms MD#1-...:BJAN3018-36IGRFB,36IGRFB) ESCROW REQUIREMENTS RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential + Commercial) GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2023 & Series 2028 + New Money 50.000 (target) Residential Mills + 50.000 (target) Commercial Mills Assumes Investment Grade, 100x, 30-yr. Maturity (Full Growth + 6% Bi-Reassessment Projections) [ Preliminary -- for discsussion only ] Dated Date 12/01/2036 Delivery Date 12/01/2036 1/30/18: Ser 28 NR LF, 5.00%, 100x, 50+50, FG+6% BiRE, SP Period Principal Ending Redeemed Total 12/01/2036 34,930,000.00 34,930,000.00 34,930,000.00 34,930,000.00 16 Jan 30, 2018 8:49 am Prepared by D.A, Davidson & Co Quantitative Group~PM (Rudolph Farms MD#1-...:BJAN3018-36IGRFB,36IGRFB) PRIOR BOND DEBT SERVICE RUDOLPH FARMS METROPOLITAN DISTRICT Nos. 1-6 (Residential + Commercial) GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2023 & Series 2028 + New Money 50.000 (target) Residential Mills + 50.000 (target) Commercial Mills Assumes Investment Grade, 100x, 30-yr. Maturity (Full Growth + 6% Bi-Reassessment Projections) [ Preliminary -- for discsussion only ] Annual Period Debt Debt Ending Principal Coupon Interest Service Service 06/01/2037 1,867,750 1,867,750 12/01/2037 715,000 5.000% 1,867,750 2,582,750 4,450,500 06/01/2038 1,849,875 1,849,875 12/01/2038 910,000 5.000% 1,849,875 2,759,875 4,609,750 06/01/2039 1,827,125 1,827,125 12/01/2039 955,000 5.000% 1,827,125 2,782,125 4,609,250 06/01/2040 1,803,250 1,803,250 12/01/2040 1,175,000 5.000% 1,803,250 2,978,250 4,781,500 06/01/2041 1,773,875 1,773,875 12/01/2041 1,235,000 5.000% 1,773,875 3,008,875 4,782,750 06/01/2042 1,743,000 1,743,000 12/01/2042 1,480,000 5.000% 1,743,000 3,223,000 4,966,000 06/01/2043 1,706,000 1,706,000 12/01/2043 1,555,000 5.000% 1,706,000 3,261,000 4,967,000 06/01/2044 1,667,125 1,667,125 12/01/2044 1,825,000 5.000% 1,667,125 3,492,125 5,159,250 06/01/2045 1,621,500 1,621,500 12/01/2045 1,915,000 5.000% 1,621,500 3,536,500 5,158,000 06/01/2046 1,573,625 1,573,625 12/01/2046 2,220,000 5.000% 1,573,625 3,793,625 5,367,250 06/01/2047 1,518,125 1,518,125 12/01/2047 2,335,000 5.000% 1,518,125 3,853,125 5,371,250 06/01/2048 1,459,750 1,459,750 12/01/2048 2,770,000 5.000% 1,459,750 4,229,750 5,689,500 06/01/2049 1,390,500 1,390,500 12/01/2049 2,910,000 5.000% 1,390,500 4,300,500 5,691,000 06/01/2050 1,317,750 1,317,750 12/01/2050 3,400,000 5.000% 1,317,750 4,717,750 6,035,500 06/01/2051 1,232,750 1,232,750 12/01/2051 3,570,000 5.000% 1,232,750 4,802,750 6,035,500 06/01/2052 1,143,500 1,143,500 12/01/2052 4,110,000 5.000% 1,143,500 5,253,500 6,397,000 06/01/2053 1,040,750 1,040,750 12/01/2053 8,195,000 5.000% 1,040,750 9,235,750 10,276,500 06/01/2054 835,875 835,875 12/01/2054 5,110,000 5.000% 835,875 5,945,875 6,781,750 06/01/2055 708,125 708,125 12/01/2055 5,365,000 5.000% 708,125 6,073,125 6,781,250 06/01/2056 574,000 574,000 12/01/2056 6,040,000 5.000% 574,000 6,614,000 7,188,000 06/01/2057 423,000 423,000 12/01/2057 6,340,000 5.000% 423,000 6,763,000 7,186,000 06/01/2058 264,500 264,500 12/01/2058 10,580,000 5.000% 264,500 10,844,500 11,109,000 74,710,000 58,683,500 133,393,500 133,393,500 17 EXHIBIT F Rudolph Farms Metropolitan District Nos. 1-6 Intergovernmental Agreement Page 147 of 309 INTERGOVERNMENTAL AGREEMENT THIS INTERGOVERNMENTAL AGREEMENT is made and entered into by and between the City of Fort Collins, Colorado, a Colorado home rule municipality (the “City”), and Rudolph Farms Metropolitan District Nos. 1-6, quasi-municipal corporations and political subdivisions of the State of Colorado (collectively, the “Districts”). RECITALS WHEREAS, the Districts were organized to provide those services and to exercise powers as are more specifically set forth in the Districts’ Service Plan dated March 6, 2018, which may be amended from time to time as set forth therein (the “Service Plan”); and WHEREAS, the City and the property owner organizers of the Districts have entered into that certain “Binding Agreement Pertaining to Development of the Interstate Highway 25 and Prospect Road Interchange” dated March __, 2018 (the “Binding Agreement”); and WHEREAS, the Binding Agreement contemplates that the City and the Districts will enter into a “Capital Pledge Agreement” pursuant to which the District will share in the cost of the Colorado Department of Transportation project to improve the I-25 and Prospect Road Interchange (the “Capital Pledge Agreement); and WHEREAS, the Service Plan requires the execution of an intergovernmental agreement between the City and the Districts to provide the City with contract remedies to enforce the requirements and limitations imposed on the Districts in the Service Plan; and WHEREAS, the City and the Districts have determined it to be in their best interests to enter into this Intergovernmental Agreement as provided in the Service Plan (“Agreement”). NOW, THEREFORE, for and in consideration of the covenants and mutual agreements herein contained, and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows: COVENANTS AND AGREEMENTS 1. Incorporation by Reference. The Service Plan is hereby incorporated in this agreement by this reference. The District agrees to comply with all provisions of the Service Plan, as it may be amended from time to time in accordance with the provisions thereof, and Title 32, Article 1, C.R.S. (the “Special District Act”). Capitalized terms used herein not otherwise defined in this Agreement shall have the meanings, respectfully, specified in the Service Plan. 2. Imposition of Fees, Levying of Taxes and Issuance of Debt. The Districts shall not impose any taxes, fees, rates, tolls or charges, or issue any Debt unless or until: (a) the Property Owner has recorded the PIF Covenant (as defined in the Binding Agreement) against its property Page 148 of 309 within the Project Area Boundaries, and (b) the City and the Overlay District have entered into the Capital Pledge Agreement. 3. City Prior Approvals. The Districts shall obtain any prior City or City Council approvals as required in the Service Plan before undertaking the action requiring such approval. 4. Enforcement. The parties agree that this Agreement may be enforced at law or in equity, including actions seeking specific performance, mandamus, injunctive, or other appropriate relief. The parties also agree that this Agreement may be enforced pursuant to Section 32-1-207, C.R.S. and other provisions of the Special District Act granting rights to municipalities or counties approving a service plan of a special district. 5. Amendment. This Agreement may be amended, modified, changed, or terminated in whole or in part only by a written agreement duly authorized and executed by the parties hereto. 6. Governing Law; Venue. This Agreement shall be governed by and construed under the applicable laws of the State of Colorado. Venue for any judicial action to interpret or enforce this Agreement shall be in Larimer County District Court of the Eighth Judicial District for the State of Colorado. 7. Beneficiaries. Except as otherwise stated herein, this Agreement is intended to describe the rights and responsibilities of and between the named parties and is not intended to, and shall not be deemed to confer any rights upon any persons or entities not named as parties. 8. Effect of Invalidity. If any portion of this Agreement is held invalid or unenforceable for any reason by a court of competent jurisdiction as to either party or as to both parties, such portion shall be deemed severable and its invalidity or its unenforceability shall not cause the entire agreement to be terminated. 9. Assignability. Neither the City nor the Districts shall assign their rights or delegate their duties hereunder without the prior written consent of the other parties. Any assignment of rights or delegation of duties without such prior written consent shall be deemed null and void and of no effect. Notwithstanding the foregoing, the City and the Districts may enter into contracts or other agreements with third parties to perform any of their respective duties required under this Agreement. 10. Successors and Assigns. This Agreement and the rights and obligations created hereby shall be binding upon and inure to the benefit of the parties hereto and their respective successors and assigns. RUDOLPH FARMS METROPOLITAN DISTRICT NOS. 1-6 BY: President ATTEST: Page 149 of 309 By:_______________________________ Secretary CITY OF FORT COLLINS, COLORADO By: Mayor ATTEST: By: City Clerk Page 150 of 309 1597.0003; 884438 CERTIFICATE CONCERNING NOTICES OF PUBLIC HEARING ON CONSOLIDATED SERVICE PLAN IN RE THE ORGANIZATION OF RUDOLPH FARMS METROPOLITAN DISTRICT NOS. 1-6, CITY OF FORT COLLINS, COUNTY OF LARIMER, STATE OF COLORADO I, Abby Franz, an a paralegal at the law firm of White Bear Ankele Tanaka & Waldron Professional Corporation, acting on behalf of Rudolph Farms Metropolitan District Nos.1-6 (the “Districts”), do hereby certify as follows: 1. That the City Council of the City of Fort Collins (the “City Council”) set a public hearing for Tuesday, March 6, 2018 at 6:00 p.m. at the City Council Chambers, City Hall West, 300 LaPorte Avenue, Ft. Collins, Colorado (the “Hearing”), for the purpose of considering the Consolidated Service Plan (the “Service Plan”) for the Districts and to form a basis for adopting a resolution approving, conditionally approving or disapproving the Service Plan; 2. That, pursuant to § 32-1-204.5, C.R.S., and the City of Fort Collins Policy for Reviewing Proposed Service Plans for Title 32 Metropolitan Districts, dated July 9, 2008, the Notice of Public Hearing on Consolidated Service Plan, a copy of which is attached hereto as Exhibit A and incorporated herein by this reference, was sent by U.S. mail on February 14, 2018, more than ten (10) days prior to the Hearing, to the property owners within the proposed Districts as listed on the records of the County Assessor, as set forth on the list attached hereto as Exhibit B and incorporated herein by this reference and; 3. That the Notice of Public Hearing on Consolidated Service Plan was further published on February 12, 2018 in The Coloradoan. A copy of the Affidavit of Publication of Notice of Public Hearing on Consolidated Service Plan is attached hereto as Exhibit C and incorporated herein by this reference Signed this 28th day of February, 2018. By: Abby Franz, Paralegal EXHIBIT B Page 151 of 309 EXHIBIT A TO CERTIFICATE OF MAILING AND PUBLICATION OF NOTICE OF PUBLIC HEARING ON CONSOLIDATED SERVICE PLAN (Notice of Public Hearing on Consolidated Service Plan) Page 152 of 309 NOTICE OF PUBLIC HEARING FOR THE ORGANIZATION OF A SPECIAL DISTRICT IN RE THE ORGANIZATION OF RUDOLPH FARMS METROPOLITAN DISTRICT NOS. 1-6, CITY OF FT. COLLINS, COUNTY OF LARIMER, STATE OF COLORADO NOTICE IS HEREBY GIVEN that, pursuant to § 32-1-204(1), C.R.S., a Service Plan (the “Service Plan”) for the proposed Rudolph Farms Metropolitan District Nos. 1-6 (“Districts”) has been filed and is available for public inspection in the office of the City Clerk of the City of Ft. Collins. A public hearing on the Service Plan will be held by the City Council of the City of Ft. Collins (the “City Council”) on Tuesday, March 6, 2018, at 6:00 p.m., at City Council Chambers, City Hall West, 300 LaPorte Avenue, Ft. Collins, Colorado, or as soon thereafter as the City Council may hear such matter. The Districts are metropolitan districts. Public improvements authorized to be planned, designed, acquired, constructed, installed, relocated, redeveloped and financed, specifically including related eligible costs for acquisition and administration, as authorized by the Special District Act, except as specifically limited in Section V of the Districts’ Service Plan to serve the future taxpayers and property owners of the Districts as determined by the Board of the Districts in its discretion. The maximum mill levy each District is permitted to impose upon the taxable property within its boundaries and shall be Eighty (80) Mills subject to the limitations set forth in the Service Plan. The proposed districts will be located at the northeast corner of the Prospect/I-25 Intersection. A description of the land contained within the boundaries of the proposed Districts is as follows: Tracts of land located in the Southwest Quarter of Section 15, Township 7 North, Range 68 West of the Sixth Principal Meridian, City of Fort Collins, County of Larimer, State of Colorado, containing approximately 132.79 acres, as further described in the Service Plan. NOTICE IS FURTHER GIVEN that pursuant to § 32-1-203(3.5), C.R.S., any person owning property in the proposed Districts may request that such property be excluded from the Districts by submitting such request to the Board of County Commissioners of Larimer County no later than ten days prior to the public hearing. All protests and objections must be submitted in writing to the City Manager at or prior to the public hearing or any continuance or postponement thereof in order to be considered. All protests and objections to the Districts shall be deemed to be waived unless presented at the time and in the manner specified herein. BY ORDER OF THE CITY COUNCIL OF THE CITY OF FORT COLLINS Page 153 of 309 EXHIBIT B TO CERTIFICATE OF MAILING AND PUBLICATION OF NOTICE OF PUBLIC HEARING ON CONSOLIDATED SERVICE PLAN (Mailing List of Property Owners) Page 154 of 309 CW Subtrust White Eric S C/O AGUR Foundation 4 W. Dry Creek Circle, Suite 100 Littleton, CO 80120 Page 155 of 309 EXHIBIT C TO CERTIFICATE OF MAILING AND PUBLICATION OF NOTICE OF PUBLIC HEARING ON CONSOLIDATED SERVICE PLAN (Affidavit of Publication of Notice of Public Hearing on Consolidated Service Plan) Page 156 of 309 Page 157 of 309 SERVICE PLAN FOR I-25/PROSPECT INTERCHANGE METROPOLITAN DISTRICT CITY OF FORT COLLINS, COLORADO Prepared by: White Bear Ankele Tanaka & Waldron, Professional Corporation 748 Whalers Way, Suite 210 Fort Collins, Colorado 80525 March 6, 2018 Page 158 of 309 i TABLE OF CONTENTS I. INTRODUCTION .............................................................................................................. 1 A. Purpose and Intent................................................................................................... 1 B. Need for the District................................................................................................ 1 C. Objective of the City Regarding District’s Service Plan. ....................................... 1 II. DEFINITIONS .................................................................................................................... 1 III. BOUNDARIES ................................................................................................................... 4 IV. PROPOSED LAND USE AND ASSESSED VALUATION ............................................. 4 V. DESCRIPTION OF PROPOSED POWERS, IMPROVEMENTS AND SERVICES ....... 4 A. Powers of the District and Service Plan Amendment. ............................................ 4 1. Operations and Maintenance....................................................................... 4 2. Inclusion and Exclusion Limitation. ........................................................... 4 3. Maximum Debt Authorization. ................................................................... 4 4. Monies from Other Governmental Sources. ............................................... 5 5. Consolidation Limitation. ........................................................................... 5 6. Eminent Domain Limitation. ...................................................................... 5 7. Service Plan Amendment Requirement. ..................................................... 5 VI. FINANCIAL PLAN............................................................................................................ 5 A. General. ................................................................................................................... 5 B. Maximum Debt Service Mill Levy. ........................................................................ 6 C. Security for Debt. .................................................................................................... 6 F. TABOR Compliance. .............................................................................................. 6 G. District’s Operating Costs. ...................................................................................... 6 H. Election. .................................................................................................................. 7 VII. ANNUAL REPORT ........................................................................................................... 7 A. General. ................................................................................................................... 7 B. Reporting of Significant Events. ............................................................................. 7 VIII. DISSOLUTION .................................................................................................................. 7 IX. PROPOSED AND EXISTING INTERGOVERNMENTAL AGREEMENTS AND EXTRATERRITORIAL SERVICE AGREEMENTS ....................................................... 8 X. MATERIAL MODIFICATIONS ....................................................................................... 8 XI. SANCTIONS ...................................................................................................................... 9 XII. CONCLUSION ................................................................................................................... 9 XIII. RESOLUTION OF APPROVAL ..................................................................................... 10 Page 159 of 309 1587.0003; 875074 ii LIST OF EXHIBITS EXHIBIT A Legal Description of District Boundaries EXHIBIT B District Boundary Map EXHIBIT C Vicinity Map EXHIBIT D Capital Pledge Agreement EXHIBIT E Financial Plan Page 160 of 309 1 I. INTRODUCTION A. Purpose and Intent. The District, which is intended to be an independent unit of local government separate and distinct from the City, is governed by this Service Plan. Except as may otherwise be provided for by State or local law or this Service Plan, the District’s activities are subject to review by the City only insofar as they may deviate in a material manner from the requirements of this Service Plan. This Service Plan is being submitted in connection with the redevelopment of the interchange at Interstate Highway 25 and Prospect Road (the “Interchange”), currently owned by the State of Colorado and operated and maintained by the Colorado Department of Transportation (“CDOT”). CDOT has notified the City that it is planning a project to significantly modify and improve the Interchange by reconstructing its ramps and bridge and by reconstructing Prospect Road to a configuration with four (4) through lanes, a raised median, left turn lanes and pedestrian and bicycle facilities, with this work to include certain enhanced urban design elements (the “Interchange Project”). The City and the Property Owners have entered into a Binding Agreement with the City, pursuant to which the Property Owners have agreed to provide for the financing of the Owners Share (as defined therein) of the Interchange Project through the District. In connection with the Binding Agreement and the Interchange Project, the District and the City intend to enter into a Capital Pledge Agreement, in substantially the form and substance as attached hereto as Exhibit D, at the District’s first meeting after the District Organization Date. The Capital Pledge Agreement shall constitute a Debt of the District, and will set forth the District’s obligation to pledge certain of its revenues to the payment of such Debt. B. Need for the District. Organization of the District is integral to the financing of the Interchange Project. The Interchange Project will provide significant public benefits to the City and its residents, as well as the residents, taxpayers and property owners of the District. The Capital Pledge Agreement is necessary to finance the Interchange Project. There are currently no other governmental entities, including the City, located in the immediate vicinity of the District that, at this time, can financially undertake the obligations underlying the Capital Pledge Agreement. Formation of the District is therefore necessary in order for the Interchange Project to be provided for in the most economic manner possible. C. Objective of the City Regarding District’s Service Plan. The City’s objective in approving the Service Plan for the District is to authorize the District to provide partial financing for the Interchange Project through any available revenue sources provided for in the Capital Pledge Agreement. The District shall be dissolved upon completion of all obligations under the Capital Pledge Agreement in accordance with Section VIII of this Service Plan. II. DEFINITIONS Page 161 of 309 1587.0003; 875074 2 In this Service Plan, the following terms which appear in a capitalized format herein shall have the meanings indicated below, unless the context hereof clearly requires otherwise: Binding Agreement: means that certain Binding Agreement Pertaining to Development of the Interstate Highway 25 and Prospect Road Interchange entered into between the City and the Property Owners. Board: means the Board of Directors of the District. Bond, Bonds or Debt: means bonds, notes or other multiple fiscal year financial obligations for which the District has promised to impose an ad valorem property tax mill levy, and other legally available revenue, for payment. The Capital Pledge Agreement constitutes Debt for purposes of this Service Plan. Such terms do not include annually-appropriated contracts through which the District procures or provides services. Capital Pledge Agreement: means that certain Capital Pledge Agreement, in substantially the form and substance attached hereto at Exhibit D, which is to be entered into between the District and the City at the District’s first meeting after the District Organization Date., as it may be amended from time to time in accordance with the provisions thereof. City: means the City of Fort Collins, Colorado. City Council: means the City Council of the City of Fort Collins, Colorado. Any provision of this Agreement requiring City Council approval shall be deemed to be exercised by City Council in its sole discretion. District: means I-25/Prospect Interchange Metropolitan District. District Boundaries: means the boundaries of the area described in the legal description attached hereto as Exhibit A. District Boundary Map: means the map attached hereto as Exhibit B. District Organization Date: means the date the order and decree organizing the District issued by the Larimer County District Court as required by law is recorded with the Larimer County Clerk and Recorder. External Financial Advisor: means a consultant that: (1) is qualified to advise Colorado governmental entities on matters relating to the issuance of securities by Colorado governmental entities including matters such as the pricing, sales and marketing of such securities and the procuring of bond ratings, credit enhancement and insurance in respect of such securities; (2) shall be an underwriter, investment banker, or individual listed as a public finance advisor in the Bond Buyer’s Municipal Market Place or, in the City’s sole discretion, other recognized publication as a provider of financial projections; and (3) is not an officer or employee of the District. Financial Plan: means the Financial Plan described in Section VI which describes (a) how the Interchange Project is to be financed; (b) how the Debt is expected to be incurred and either paid in the ordinary course or defeased; and (c) the estimated operating revenue derived from Page 162 of 309 1587.0003; 875074 3 property taxes or other revenue sources for the first budget year through the year in which all District Debt is expected to be paid in the ordinary course or defeased. Gallagher Adjustment: means, if, on or after January 1, 2018, there are changes in the method of calculating assessed valuation or any constitutionally mandated tax credit, cut or abatement, the Maximum Debt Service Mill Levy may be increased or decreased to reflect such changes, such increases and decreases to be determined by the Board in good faith (such determination to be binding and final) so that to the extent possible, the actual tax revenues generated by the applicable mill levy, as adjusted for changes occurring after January 1, 2018, are neither diminished nor enhanced as a result of such changes. For purposes of the foregoing, a change in the ratio of actual valuation shall be deemed to be a change in the method of calculating assessed valuation. Interchange: means the existing interchange at Interstate Highway 25 and Prospect Road. Interchange Project or Project: means the project to significantly modify and improve the Interchange, including the reconstruction of its ramps and bridge, and the reconstruction of Prospect Road to a configuration with four (4) through lanes, raised median, left turn lanes and pedestrian and bicycle facilities, with this work to include certain enhanced urban design elements. Maximum Debt Service Mill Levy: means the maximum mill levy the District is permitted to impose under this Service Plan for payment of Debt as set forth in Section VI.B. below. Maximum Debt Authorization: means the total Debt the District is permitted to issue as set forth in Section V.A.3. Operations and Maintenance Mill Levy: means the mill levy the District is permitted to impose for payment of operations as set forth in the Financial Plan. Property Owners: means, collectively, Fort Collins/I-25 Interchange Corner, LLC, a Colorado limited liability company, Gateway at Prospect Apartments, LLC, a Colorado limited liability company, Land Acquisition and Management, LLC, a Colorado limited liability company, representing a group of tenants in common, Paradigm Properties LLC, a California limited liability company, and Colorado State University Research Foundation, a Colorado non-profit corporation. Public Improvements: means the improvements related to the Interchange Project. Service Plan: means this service plan for the District approved by the City Council. Service Plan Amendment: means an amendment to the Service Plan approved by the City Council in accordance with applicable state law or as provided in this Service Plan. Special District Act or “Act”: means Article 1 of Title 32 of the Colorado Revised Statutes, as amended from time to time. State: means the State of Colorado. Vicinity Map: means the map of the regional area surrounding the Project. Page 163 of 309 1587.0003; 875074 4 III. BOUNDARIES The District Boundaries include approximately Four Hundred Seventy One (471) acres. A legal description of the District Boundaries is attached as Exhibit A. A District Boundary Map is attached hereto as Exhibit B. And, a Vicinity Map is attached hereto as Exhibit C. IV. PROPOSED LAND USE AND ASSESSED VALUATION The District consists of approximately Four Hundred Seventy One (471) acres of planned mixed-use land. The current assessed valuation of the District Boundaries is approximately Two Hundred Thousand Dollars ($200,000) and, at build out, is expected to be sufficient to reasonably discharge the Debt as contemplated in the Capital Pledge Agreement. Approval of this Service Plan by the City does not imply its approval of the development of a specific area within the District. V. DESCRIPTION OF PROPOSED POWERS, IMPROVEMENTS AND SERVICES A. Powers of the District and Service Plan Amendment. The District shall have the power and authority to finance a portion of the costs of the Interchange Project from revenues lawfully received within the boundaries of the District as such power and authority is described in the Special District Act, and other applicable statutes, common law and the State Constitution, subject to the limitations set forth herein, and in accordance with the Capital Pledge Agreement. 1. Operations and Maintenance. The purpose of the District is to finance a portion of the costs of the Interchange Project in accordance with the terms and provisions of the Capital Pledge Agreement. The District may provide operation and maintenance services related to any Public Improvements in accordance with a subsequent intergovernmental agreement with the City. In addition, the District shall be authorized to impose the Operation and Maintenance Mill Levy to fund ordinary administrative or ministerial expenses, including but not limited to those expenses required to keep the District in compliance with all applicable local, state, and federal laws and regulations. 2. Inclusion and Exclusion Limitation. The District shall not include or exclude any property within the District Boundaries without the prior resolution approval of the City Council and in compliance with the Special District Act, and if so approved, shall not constitute a material modification of this Service Plan. 3. Maximum Debt Authorization. The District anticipates issuing approximately Ten Million Dollars ($10,000,000) (the “Maximum Debt Authorization”) in par value Debt, plus repayment costs as agreed to in the Capital Pledge Agreement, to pay a portion of such Interchange Project costs as required under the Capital Pledge Agreement. The District’s Maximum Debt Authorization shall not be exceeded under any circumstances. The District must seek resolution approval by the City Council before issuing any Debt in excess of the Maximum Debt Authorization. Such Council approval shall not constitute a material modification of this Service Plan so long as increases are reasonably related to the Interchange Project, the Binding Page 164 of 309 1587.0003; 875074 5 Agreement or the Capital Pledge Agreement. The District shall not issue any Debt other than the Capital Pledge Agreement. 4. Monies from Other Governmental Sources. The District shall not apply for or accept Conservation Trust Funds, Great Outdoors Colorado Funds, or other funds available from or through governmental or non-profit entities for which the City is eligible to apply for, except pursuant to an intergovernmental agreement with the City. This Section shall not apply to specific ownership taxes which shall be distributed to and a revenue source for the District without any limitation. 5. Consolidation Limitation. The District shall not file a request with any Court to consolidate with another Title 32 district without the prior resolution approval of the City Council and compliance with the Special District Act. 6. Eminent Domain Limitation. The District shall not exercise its statutory power of eminent domain without first obtaining resolution approval from the City Council. This restriction on the Eminent Domain power by the District is being exercised voluntarily and shall not be interpreted in any way as a limitation on the District’s sovereign powers and shall not negatively affect the District’s status as a political subdivision of the State of Colorado as allowed by the Special District Act. 7. Service Plan Amendment Requirement. The District shall be an independent unit of local government, separate and distinct from the City, and its activities are subject to review by the City only insofar as they may deviate in a material manner from the requirements of the Service Plan. Any action of the District which: (1) violates the limitations set forth in this Section V.A. or (2) violates the limitations set forth in Section VI. below, shall be deemed to be a material modification to this Service Plan unless otherwise agreed by the City as provided for in Section X of this Service Plan or unless otherwise expressly provided herein. All other departures from the provisions of this Service Plan shall be considered on a case-by-case basis as to whether such departures are a material modification, unless otherwise expressly provided herein. VI. FINANCIAL PLAN A. General. The District shall be authorized to provide for financing of the Public Improvements from its revenues pursuant to the Capital Pledge Agreement. The Capital Pledge Agreement for the District requires a Debt Service Mill Levy of no less than Seven and One Half (7.5) Mills and no greater than Ten (10) Mills, subject to the Gallagher Adjustment. The total Debt that the District shall be permitted to issue shall not exceed the Maximum Debt Authorization. Subject to the limitations contained herein, the District Debt evidenced by the Capital Pledge Agreement shall be payable in such year or years and in such amounts as required by the Capital Pledge Agreement. The Debt evidenced by the Capital Pledge Agreement may be payable from any and all legally available revenues of the District, including general ad valorem taxes to be imposed upon all taxable property within the District. The District may also rely upon various other revenue sources authorized by law and as provided in the Capital Pledge Agreement. Page 165 of 309 1587.0003; 875074 6 The Maximum Debt Authorization, Debt Service Mill Levy, Operations and Maintenance Mill Levy, and all other financial projections and estimates contained in this Service Plan are supported by the Financial Plan (Exhibit E) prepared by an External Financial Advisor, D.A. Davidson and Co. The Financial Plan is based on economic, political and industry conditions as they exist presently and reasonable projections and estimates of future conditions. Notwithstanding the foregoing, D.A. Davidson and Co. shall not be considered a financial advisor or municipal advisor with regard to any Debt issuance by the District. B. Maximum Debt Service Mill Levy. The Maximum Debt Service Mill Levy shall be the maximum mill levy the District is permitted to impose upon the taxable property within the District for payment of Debt and shall be Ten (10) Mills, subject to Gallagher Adjustment, which shall not be exceeded under any circumstances. C. Security for Debt. The District does not have the authority and shall not pledge any revenue or property of the City as security for the indebtedness set forth in this Service Plan. Approval of this Service Plan shall not be construed as a guarantee by the City of payment of the District’s obligations; nor shall anything in the Service Plan be construed so as to create any responsibility or liability on the part of the City in the event of default by the District in the payment of any such obligation or performance of any other obligation. F. TABOR Compliance. The District shall comply with the provisions of the Taxpayer’s Bill of Rights (“TABOR”), Article X, § 20 of the Colorado Constitution in conducting the election required in Section IV. H. In the discretion of the Board, the District may set up other qualifying entities to manage, fund, construct and operate facilities, services, and programs. To the extent allowed by law, any entity created by the District will remain under the control of the District’s Board. G. District’s Operating Costs. The estimated cost of legal services and administrative services, together with the estimated costs of the District’s organization and initial operations, are anticipated to be Two Hundred Thousand Dollars ($200,000), which will be eligible for reimbursement as provided for in the Capital Pledge Agreement. In addition to the capital costs of the Public Improvements, the District will require operating funds for administrative and regulatory compliance costs. It is anticipated that these costs will be funded through the imposition of an developer advances and/or the Operations and Maintenance Mill Levy, and shall be eligible for reimbursement by the City as provided for in the Capital Pledge Agreement. The first year’s operating budget is estimated to be Twenty Thousand Dollars ($20,000). Page 166 of 309 1587.0003; 875074 7 H. Election. The District will call an election on the questions of organizing the District, electing the initial Board, and setting in place as required by TABOR the tax, debt and other financial authorizations and obligations contemplated in the Capital Pledge Agreement. The election will be conducted as required by law. VII. ANNUAL REPORT A. General. The District shall be responsible for submitting an annual report with the City’s clerk not later than September 1st of each year for the year ending the preceding December 31 following the year of the District Organization Date. The City may, in its sole discretion, waive this requirement in whole or in part. The District shall also submit all reports required pursuant to the Capital Pledge Agreement. B. Reporting of Significant Events. Unless waived by the City, the annual report shall include the following: 1. A narrative summary of the progress of the District in implementing their service plan for the report year; 2. Except when exemption from audit has been granted for the report year under the Local Government Audit Law, the audited financial statements of the District for the report year including a statement of financial condition (i.e., balance sheet) as of December 31 of the report year and the statement of operations (i.e., revenues and expenditures) for the report year; and 3. Any other information deemed relevant by the City Council or deemed reasonably necessary by the City’s manager and communicated in a timely manner to the District. In the event the annual report is not timely received by the City’s clerk or is not fully responsive, notice of such default may be given to the Board of such District, at its last known address. The failure of the District to file the annual report within Forty-Five (45) days of the mailing of such default notice by the City’s clerk may constitute a material modification, at the discretion of the City. VIII. DISSOLUTION Upon payment of all outstanding obligations under the Capital Pledge Agreement, and upon prior appropriation for all related dissolution costs and any other outstanding obligations of the District, the District agree to file a petition in the Larimer County District Court for dissolution, pursuant to the applicable State statutes. In no event shall dissolution occur until the District has provided for the payment or discharge of all of their outstanding indebtedness and other financial obligations as required pursuant to State statutes, including operation and maintenance activities. Page 167 of 309 1587.0003; 875074 8 IX. PROPOSED AND EXISTING INTERGOVERNMENTAL AGREEMENTS AND EXTRATERRITORIAL SERVICE AGREEMENTS All intergovernmental agreements must be for purposes, facilities, services or agreements lawfully authorized to be provided by the District, pursuant to the State Constitution, Article XIV, Section 18(2)(a) and Sections 29-1-201, et seq., C.R.S. To the extent practicable, the District may enter into additional intergovernmental and private agreements to better ensure long-term provision of the Public Improvements identified herein or for other lawful purposes of the District. Agreements may also be executed with property owner associations and other service providers. The District shall approve the Capital Pledge Agreement at the District’s first meeting after the District Organization Date; provided that the Capital Pledge Agreement may be revised by the City and the District to include such additional details and requirements therein as are deemed necessary by the parties. Failure by the District to execute the Capital Pledge Agreement as required herein shall constitute a material modification hereunder. The Capital Pledge Agreement may be amended from time to time by the City and the District, provided that any such amendment shall be in compliance with the provisions of this Service Plan. No other agreements are required, or known at the time of formation of the District to likely be required, to fulfill the purposes of the District. Execution of intergovernmental agreements or agreements for extraterritorial services by the District that are not described in this Service Plan and which are likely to cause a substantial increase in the District’s budgets shall require the prior approval of the City Council, which approval shall not constitute a material modification hereof. X. MATERIAL MODIFICATIONS Material modifications to this Service Plan may be made only in accordance with Section 32-1-207, C.R.S. No modification shall be required for an action of the District which does not materially depart from the provisions of this Service Plan. Departures from the Service Plan that constitute a material modification include without limitation: 1. Actions or failures to act that create material financial risk or burden for the City; 2. Performance of a service or function or acquisition of a major facility that is not closely related to a service, function or facility authorized in the Service Plan; 3. Failure to perform a service or function or acquire a facility required by the Service Plan; 4. Failure by the District to execute and deliver the Capital Pledge Agreement; and 5. Failure to comply with the limitations set forth in Section V.A. or Section VI of this Service Plan. Page 168 of 309 1587.0003; 875074 9 Actions that are not to be considered material modifications include without limitation changes in quantities of facilities or equipment, immaterial cost differences, and actions expressly authorized in the Service Plan. XI. SANCTIONS Should the District undertake any act without obtaining prior City Council resolution approval as required in this Service Plan or that constitutes a material modification to this Service Plan as provided herein or under the Special District Act, the City may impose one (1) or more of the following sanctions, as it deems appropriate: 1. Exercise any applicable remedy under the Act; 2. Withhold the issuance of any permit, authorization, acceptance or other administrative approval, or withhold any cooperation, necessary for the District’s development, construction or operation of improvements, or the provisions of services as contemplated under this Service Plan; 3. Exercise any legal remedy as provided in the Capital Pledge Agreement or in any other intergovernmental agreement with the City under which the District is in default; or 4. Exercise any other legal remedy at law or in equity, including seeking specific performance, mandamus or injunctive relief against the District, to ensure the District’s compliance with this Service Plan and applicable law. XII. CONCLUSION It is submitted that this Service Plan for the District, as required by Section 32-1-203(2), establishes that: 1. There is sufficient existing and projected need for organized service in the area to be serviced by the District; 2. The existing service in the area to be served by the District is inadequate for present and projected needs; 3. The District is capable of providing economical and sufficient service to the area within their proposed boundaries; and 4. The area to be included in the District does have, and will have, the financial ability to discharge the proposed indebtedness on a reasonable basis. Page 169 of 309 1587.0003; 875074 10 XIII. RESOLUTION OF APPROVAL The District agrees to incorporate the City Council’s resolution of approval, including any conditions on any such approval, into the Service Plan presented to the District Court for and in Larimer County, Colorado. Page 170 of 309 EXHIBIT A I-25/Prospect Interchange Metropolitan District Legal Description Page 171 of 309 Page 1 of 5 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 | 970.221.4158 GREELEY: 820 8th Street, 80631 | 970.395.9880 | WEB: www.northernengineering.com DESCRIPTION: I-25/PROSPECT INTERCHANGE METROPOLITAN DISTRICT BOUNDARIES Tracts of land located in Sections 15,16, 21, and 22, Township 7 North, Range 68 West of the Sixth Principal Meridian, City of Fort Collins, County of Larimer, State of Colorado, being more particularly described as follows: Considering the West line of the Southeast Quarter of said Section 16 as bearing North 00° 11’ 16” East, and with all bearing contained herein relative thereto: Commencing at the South Quarter Corner of said Section 16; thence along the West line of the Southeast Quarter, North 00° 11’ 16” East, 360.01 feet to the Northwest corner of Lot 1, Block 1, Boxelder Estates Second Filing to POINT OF BEGINNING 1; thence along West line of the Southeast Quarter, North 00° 11' 16" East, 736.49 feet to the Northeast corner of a parcel of land as described at Reception No. 95076406, Larimer County Clerk and Recorder; thence, North 88° 20' 33" West, 315.26 feet to the Southeast corner of a parcel of land as described at Reception No. 20140007506, Larimer County Clerk and Recorder; thence along the East line of said parcel, North 25° 21' 13" West, 264.37 feet to the Southeast corner of a parcel of land described at Reception No. 93054775, Larimer County Clerk and Recorder; thence along said parcel the following 3 courses and distance: North 00° 12' 15" East, 1649.54 feet; thence, South 89° 47' 45" East, 200.00 feet; thence, North 00° 12' 15" East, 216.34 feet to a point on the South line of a parcel of land described at Reception No. 133800200, Larimer County Clerk and Recorder; thence along said South line, South 83° 28' 53" East, 232.09 feet to the Southeast corner of said parcel, said point being on the East line of Sunrise Estates extended; thence along said East line, North 00° 08' 06" East, 1117.52 feet to a point on the South line of Crossroads East Business Center; thence along said South line the following 5 courses and distance: South 25° 46' 37" East, 448.11 feet; thence, South 48° 55' 44" East, 1510.22 feet; thence, South 24° 21' 14" East, 195.19 feet; thence, South 58° 04' 14" East, 132.96 feet to the Southeast corner of said Crossroads East Business Center; thence along the East line of said Crossroads East Business Center, North 00° 11' 16" East, 33.04 feet to a point on the South line of Smithfield Subdivision; thence along said South line the following 4 courses and distance: South 65° 21' 37" East, 353.30 feet; thence, South 79° 21' 37" East, 300.00 feet; thence, North 57° 08' 23" East, 197.00 feet; thence, North 69° 08' 23" East, 141.86 feet to a point on the West line of Interstate Highway 25; thence along said West line the following 2 courses and distances: South 00° 11' 10" West, 601.01 feet; thence, South 01° 58' 22" West, 408.31 feet to the North line of Interstate Land PUD First Filing; thence along said Interstate Land PUD First Filing the following 2 courses and distances: North 76° 26' 25" West, 300.61 feet; thence, South 11° 47' 57" West, 629.05 feet to the West line of Interstate Highway 25 Frontage Road; thence along said Interstate Highway 25 Frontage Road the following 6 courses and distances: South 85° 36' 15" West, 289.72 feet; thence, South 82° 01' 25" West, 157.09 feet; thence along a curve concave to the southeast having a central angle of 62° 57' 26" with a radius of 449.26 feet, an arc length of 493.65 feet Page 172 of 309 Page 2 of 5 and the chord of which bears South 43° 37' 30" West, 469.19 feet; thence, South 05° 13' 35" West, 157.09 feet; thence South 01° 38' 45" West, 455.56 feet to Point A; thence, South 46° 38' 49" West, 102.54 feet to the North right-of-way line of East Prospect Road; thence along said North line, North 88° 21' 30" West, 222.35 feet to the East line of Lot 3, Block 1, Boxelder Estates Second Filing; thence along the East, North and West lines of said Lot 3 the following 3 courses and distances: North 01° 38' 10" East, 242.53 feet; thence, North 88° 21' 50" West, 290.40 feet; thence, South 01° 38' 10" West, 242.50 feet to the North right-of-way line of East Prospect Road; thence along said North line, North 88° 21' 30" West, 516.42 feet to the East line of Lot 1, Block 1, Boxelder Estates Second Filing; thence along said East line, North 00° 11' 10" East, 302.55 feet to the North line of said Lot 1; thence along said North line, North 88° 21' 50" West, 120.13 feet to POINT OF BEGINNING 1, containing 6,777,385 square feet or 155.59 acres, more or less. AND Commencing at aforementioned Point A; thence South 88° 21’ 08” East, 79.99 feet to a point on the East right-of-way line of Interstate Highway 25 Frontage Road, said point being the POINT OF BEGINNING 2; thence along the East and North lines of said right-of-way the following 8 courses and distances: North 01° 38' 45" East, 455.57 feet; thence, North 05° 03' 18" East, 142.46 feet, thence along a curve concave to the northwest having a central angle of 62° 57' 26" with a radius of 369.26 feet, an arc length of 405.75 feet and the chord of which bears North 43° 37' 30" East, 385.64 feet; thence, North 82° 11' 42" East, 142.46 feet; thence, North 85° 36' 05" East, 289.72 feet; thence, North 82° 01' 25" East, 157.09 feet; thence along a curve concave to the southeast having a central angle of 28° 04' 38" with a radius of 449.26 feet, an arc length of 220.16 feet and the chord of which bears North 61° 03' 55" East, 217.96 feet; thence, South 89° 48' 10" East, 79.52 feet to a point on the West right-of-way line of Interstate Highway 25; thence along said Westerly line the following 4 courses and distance: South 00° 11' 10" West, 379.24 feet; thence, South 10° 33' 17" West, 201.18 feet; thence, South 26° 47' 14" West, 560.45 feet; thence, South 61° 09' 08" West, 99.88 feet to the North right-of-way line of East Prospect Road; thence along said North line the following 3 courses and distances: North 88° 18' 07" West, 203.23 feet; hence, South 85° 48' 49" West, 411.08 feet; thence, North 88° 21' 25" West, 59.24 feet; thence, North 43° 21' 11" West, 141.39 feet to the POINT OF BEGINNING 2, containing 1,013,409 square feet or 23.26 acres, more or less. Together with a Tract of land located in the Southwest Quarter of Section 15, Township 7 North, Range 68 West of the Sixth Principal Meridian, City of Fort Collins, County of Larimer, State of Colorado, being more particularly described as follows: Considering the North line of the Southwest Quarter of said Section 15 as bearing South 89° 38’ 43” East, and with all bearings contained herein relative thereto: Commencing at the West Quarter Corner of said Section 15; thence along the North line of the Southwest Quarter, South 89° 38’ 43” East, 45.00 feet to a point on the East right-of-way line of the Southeast Frontage Road of Interstate Highway 25, said point being POINT OF BEGINNING 1; thence continuing along the North line of the Southwest Quarter of Section 15, South 89° 38' 43" East, 2598.20 feet to the Center Corner of said Section15; thence along the North-South Section line of Section 15, South 00° 05' 39" West, 1331.29 feet to the Center-South Sixteenth Corner of Section 15, also being a point on the North line of that Parcel of land as described at Reception No. 99062749, Larimer County Clerk and Recorder; thence along the North and West lines of said Parcel the following 2 courses and distances: North 89° 49' 50" West, 637.70 feet; thence, South Page 173 of 309 Page 3 of 5 00° 00' 36" West, 804.25 feet to a point on the North line of that parcel of land described at Book 1531 Page 759, Larimer County Clerk and Recorder; thence along said North line the following 5 courses and distances: thence, North 54° 58' 16" West, 474.72 feet; thence, North 76° 19' 16" West, 163.85 feet; thence, North 84° 59' 16" West, 548.82 feet; thence, North 67° 52' 16" West, 88.12 feet; thence, North 54° 48' 16" West, 949.54 feet to the Easterly right-of-way line of the Southeast Frontage Road of Interstate Highway 25; thence along said Easterly right-of-way line the following 2 courses and distances: North 00° 11' 39" East, 1151.18 feet; thence, North 09° 26' 43" West, 59.72 feet to POINT OF BEGINNING 1, containing 4,203,912 square feet or 96.51 acres, more or less. AND Commencing at the West Quarter Corner of said Section 15; thence along the North line of the Southwest Quarter, South 89° 38’ 43” East, 2,643.20 feet; thence, South 00° 05’ 39” West, 1331.29 feet; thence, North 89° 49’ 50” West, 637.70 feet; thence, South 00° 00’ 36” West, 804.25 feet; thence, South 00° 00’ 36” West, 61.05 feet to POINT OF BEGINNING 2; thence, South 00° 00' 36" West, 438.93 feet to a point on the North right-of-way line of East Prospect Road; thence, South 00° 00' 36" West, 30.00 feet to a point on the South line of the Southwest Quarter of Section 15; thence along said South line, North 89° 59' 24" West, 1181.93 feet; thence, North 00° 00' 36" East, 30.25 feet to a point on the North right-of-way line of East Prospect Road, said point also being on the Easterly right-of-way line of the Southeast Frontage Road of Interstate Highway 25; thence along said Easterly right-of-way line the following 7 courses and distances: North 65° 50' 44" West, 112.37 feet; thence, South 89° 54' 52" West, 299.87 feet; thence, North 57° 21' 33" West, 106.29 feet; thence, North 26° 23' 32" West, 458.81 feet; thence, North 11° 18' 02" West, 200.00 feet; thence, North 03° 14' 53" West, 294.32 feet; thence, North 00° 10' 38" East, 360.36 feet to a point on the South line of that parcel of land described at Book 1531 Page 759, Larimer County Clerk and Recorder; thence along said South line the following 5 courses and distances: South 54° 48' 16" East, 895.99 feet; thence, South 67° 52' 16" East, 101.38 feet; thence, South 84° 59' 16" East, 552.56 feet; thence South 76° 19' 16" East, 150.63 feet; thence, South 54° 58' 16" East, 500.33 feet to POINT OF BEGINNING 2, containing 1,580,513 square feet or 36.28 acres, more or less. Together with a tract of land located in the Northwest Quarter of Section 22, Township 7 North, Range 68 West of the 6th P.M., City of Fort Collins, County of Larimer, State of Colorado being more particularly described as follows: Considering the North line of said Northwest Quarter as bearing South 89°59’00” East and with all bearings contained herein relative thereto: Beginning at a point on the North line of the said Northwest Quarter which bears South 89°59’00” East, 1199.65 feet from the Northwest corner of said Section 22; thence South 89°59’00” East 118.59 feet along said North line; thence South, 77.95 feet; thence South 89°59’00” East, 27.06 feet; thence South 15°16’00” West, 1035.05 feet along the centerline of the Sand Dike Ditch; thence West, 971.76 feet to a point on the Easterly Right-of-Way line of Interstate Highway No. 25; thence along said Easterly Right-of-Way North 06°13’00” East, 211.40 feet, and again North 18°21’30” East, 458.46 feet; thence South 89°59’00” East, 810.90 feet; thence North 15°36’00” East, 447.99 feet to the POINT OF BEGINNING, containing 441,544 square feet or 10.137 acres, more or less, excepting therefrom any portion conveyed to the Colorado State Department of Highways by instruments recorded May 23, 1947 in Book 833 at Page 522 and May 23, 1988 at Page 174 of 309 Page 4 of 5 Reception No. 88023148, and also except that portion conveyed in the Warranty Deed recorded January 3, 2005 at Reception No. 20050000154, County of Larimer, State of Colorado. AND Considering the North line of said Northwest Quarter as bearing South 89°59’00” East and with all bearings contained herein relative thereto: Beginning at a point which bears North 89°59’00” West, 1446.03 feet from the North Quarter corner of said Section 22; thence North 89°59’00” West, 371.65 feet; thence South 00°01’00” West, 30.00 feet to a point on the Southeasterly Right-of-Way line of Interstate No 25; thence South 65°47’30” West, 109.70 feet along said Right-of-Way line; thence North 89°59’00” West, 300.00 feet along said Right-of-Way line; thence South 52°25’00” West, 70.10 feet along said Right-of-Way line; thence South 18°21’30” West, 330.54 feet along said Right-of-Way line; thence South 89°59’00” East, 810.90 feet; thence North 15°36’00” East, 447.99 feet to the POINT OF BEGINNING, containing 314,194 square feet or 7.213 acres, more or less. Together with a Tract of land located in Section 21, and Section 22, Township 7 North, Range 68 West of the Sixth Principal Meridian, City of Fort Collins, County of Larimer, State of Colorado, being more particularly described as follows: Considering the South line of the Southwest Quarter of said Section 21 as bearing South 89° 01’ 48” East, and with all bearing contained herein relative thereto: Commencing at the Northeast Corner of said Section 21; thence, North 88° 38’ 29” West, 1241.97 feet; thence, South 01° 21’ 31” West, 30.00 feet to the POINT OF BEGINNING, said point being the Northeast corner of an Easement granted to the State Department of Highways as recorded at Reception No. 88026808 of the Larimer County Clerk and Recorder; thence, South 44° 05’ 25” West along the Southeasterly line of said Easement, Recorded at 88026808, 37.44 feet to the Southerly line of a parcel of land described at Reception No. 20060041498 of the Larimer County Clerk and Recorder; thence, South 88° 38’ 29” East along said Southerly line and the Easterly prolongation thereof, 345.55 feet to the Westerly line of a parcel of land described within Exhibit “ A” at Book 1992, Page 280 of the Larimer County Clerk and Recorder; thence, South 61° 58’ 19” East along said Westerly line, 35.56 feet to the Northerly line of said parcel described within Book 1992, Page 280; thence, North 89° 50’ 02” East along said Northerly line, 13.83 feet to the Westerly line of a parcel of land described at Book 1234, Page 241 of the Larimer County Clerk and Recorder; thence, South 64° 24’ 59” East along said Westerly line, 4.65 feet to the Southerly line of a parcel of land described within said Book 1234, Page 241, said Southerly line being parallel with and 75.00 feet Southerly of, as measured at a right angle to the North line of the Northeast Quarter of said Section 21; thence, South 88° 38’ 29” East along said Southerly line, 300.00 feet to the Westerly Right-of-Way line of Interstate Highway No. I-25; thence, along the Westerly Right-of-Way lines of Interstate Highway No. I-25 the following 9 courses and distances: South 50° 23’ 59” East, 72.51 feet; thence, South 18° 02’ 31” East, 798.28 feet; thence, South 06° 22’ 28” East, 704.20 feet; thence, South 00° 05’ 56” East, 53.90 feet; thence along a curve concave to the east having a central angle of 06° 33’ 06” with a radius of 11583.00 feet, an arc length of 1324.50 feet and the chord of which bears South 03° 24’ 23” East, 1323.78 feet; thence, South 05° 48’ 32” West, 417.50 feet; thence along a curve concave to the east having a central angle of 03° 00’ 00” with a radius of 11680.00 feet, an arc length of 611.57 feet and the chord of which bears South 10° 09’ 58” East, 611.50 feet; thence, South 25° 42’ 58” East, Page 175 of 309 Page 5 of 5 425.50 feet; thence, South 12° 55’ 58” East, 968.64 feet to the South line of the Southwest Quarter of said Section 22; thence, South 89° 43’ 29” West along the South line of the Southwest Quarter of said Section 22, 344.34 feet to the Southeast corner of said Section 21; thence, North 89° 01’ 48” West along the South line of the Southeast Quarter of said Section 22, 713.93 feet; thence parallel with and 20 feet Westerly of the centerline of an existing access road the following 15 courses and distances: North 30° 07’ 30” West, 653.11 feet; thence along a curve concave to the northeast having a central angle of 27° 35’ 32” with a radius of 424.29 feet, an arc length of 204.33 feet and the chord of which bears North 16° 19’ 44” West, 202.36 feet; thence, North 02° 31’ 58” West, 432.64 feet; thence, North 00° 56’ 51” West, 512.69 feet; thence, North 22° 22’ 44” West, 121.69 feet; thence, North 03° 04’ 28” West, 129.58 feet; thence along a curve concave to the southwest having a central angle of 42° 50’ 08” with a radius of 157.27 feet, an arc length of 117.58 feet and the chord of which bears North 24° 29’ 32” West, 114.86 feet; thence, North 45° 54’ 36” West, 71.28 feet; thence along a curve concave to the east having a central angle of 30° 41’ 12” with a radius of 330.34 feet, an arc length of 176.92 feet and the chord of which bears North 30° 34’ 00” West, 174.82 feet; thence, North 15° 13’ 24” West, 100.27 feet; thence along a curve concave to the southwest having a central angle of 20° 34’ 23” with a radius of 289.75 feet, an arc length of 104.04 feet and the chord of which bears North 25° 30’ 36” West, 103.48 feet; thence, North 35° 47’ 47 West, 144.89 feet; thence along a curve concave to the northeast having a central angle of 37° 10’ 11” with a radius of 364.63 feet, an arc length of 236.55 feet and the chord of which bears North 17° 12’ 42” West, 232.42 feet; thence, North 01° 22’ 24” East, 921.36 feet; thence along a curve concave to the southeast having a central angle of 17° 07’ 56” with a radius of 707.08 feet, an arc length of 211.43 feet and the chord of which bears North 09° 56’ 22” East, 210.64 feet; thence, North 89° 40’ 07” East, 6.45 feet to the Southerly prolongation of the Westerly line of said Easement, Recorded at Reception No. 88026808; thence, North 17° 24’ 16” East along said Southerly prolongation and also along the Westerly line of said Easement, Recorded at Reception No. 88026808, 673.89 feet; thence along the Westerly and Northerly lines of that Easement granted to the State Department of Highways at Reception No. 88026808 of the Larimer County Clerk and Recorder the following 5 courses and distances: thence along a curve concave to the east having a central angle of 40° 05’ 20” with a radius of 532.96 feet, an arc length of 372.90 feet and the chord of which bears North 02° 38’ 24” West, 365.34 feet; thence, North 22° 41’ 04” West, 110.41 feet; thence along a curve concave to the northeast having a central angle of 15° 37’ 22” with a radius of 612.96 feet, an arc length of 167.14 feet and the chord of which bears North 14° 52’ 23” West, 166.62 feet; thence, North 45° 28’ 31” West, 146.18 feet to a line being 30.00 feet Southerly, as measured at a right angle, of the North line of the Northeast Quarter of said Section 21; thence, South 88° 38’ 29” East along a line parallel with and 30.00 feet Southerly of, as measured at a right angle to the North line of the Northeast Quarter of said Section 21, 280.00 feet to the POINT OF BEGINNING, containing 6,204,458 square feet or 142.435 acres more or less. The above described Tracts of land contain 20,535,415 square feet or 471.428 acres more or less and is subject to all easements and rights-of-way now on record or existing. January 31, 2018 CNS C:\Users\cody\Desktop\Metro District Exhibits - Hill\102-002_Overall Boundary - Overall.docx Page 176 of 309 40780828.v1 EXHIBIT B I-25/Prospect Interchange Metropolitan District Boundary Map Page 177 of 309 PROSPECT ROAD INTERSTATE 25PROSPECT ROADSUMMIT V IEW DR .GREENFIELD CT.BOXELDER DR. CARRI A G E P K W Y KITCHELL WAY PARADIGM 17.350 ac. LAAM 132.793 ac. FCIC/GAPA 178.852 ac. CSURF 142.435 ac. DISTRICT TOTAL = 471.43 ac. ( IN FEET ) 1 inch = ft. Feet010001000 1000 I-25/PROSPECT INTERCHANGE METROPOLITAN DISTRICT FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 102-002 EXHIBITSCALEDRAWN BY C. Snowdon DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com DISTRICT BOUNDARY MAP B 1" = 1000'Page 178 of 309 40780828.v1 EXHIBIT C I-25/Prospect Interchange Metropolitan District Vicinity Map Page 179 of 309 PROPOSED I-25/PROSPECT INTERCHANGE METROPOLITAN DISTRICT PROPOSED I-25/PROSPECT INTERCHANGE METROPOLITAN DISTRICT PROSPECT ROAD INTERSTATE 25PROSPECT ROADSUMMIT V IEW DR .GREENFIELD CT.CARRI A G E P K W Y KITCHELL WAY INTERSTATE 25MULBERRY STREET HIGHWAY 14 B N S F R A I L R O A D DRAKE ROAD ZIEGLER ROAD( IN FEET ) 1 inch = ft. Feet020002000 2000 I-25/PROSPECT INTERCHANGE METROPOLITAN DISTRICT FORT COLLINS COLORADO E N G I N E E R N GI EHTRON RN DESCRIPTION DRAWN BY DATE PROJECT 102-002 EXHIBITSCALEDRAWN BY C. Snowdon DATE January 31, 2018 FORT COLLINS: 301 North Howes Street, Suite 100, 80521 GREELEY: 820 8th Street, 80631 970.221.4158 northernengineering.com VICINITY MAP C 1" = 2000'Page 180 of 309 40780828.v1 EXHIBIT D I-25/Prospect Interchange Metropolitan District Capital Pledge Agreement Page 181 of 309 EXHIBIT E I-25/Prospect Interchange Metropolitan District Financial Plan Page 182 of 309 12050I-25 / PROSPECT INTERCHAGE METROPOLITAN DISTRICT (Residential & Commercial)Development Projection at 7.500 (target) Residential Mills +7.500 (target) Commercial Mills for Debt Service (SERVICE PLAN) -- 02/28/20182049TotalDistrictDistrictDistrictTotalDistrictDistrictDistrictAssessed D/S Mill Levy D/S Mill Levy S.O. Taxes Assessed D/S Mill Levy D/S Mill Levy S.O. TaxesTotalValue[7.500 Target]Collections CollectedValue[7.500 Target]Collections Collected Sys. Dev. FeesYEAR(Residential) [10.000 Cap] @ 98%@ 6%(Commercial) [10.000 Cap] @ 98%@ 6%Collections2017$0201802019$07.50000$07.500000202007.5000007.50000 218,48020212,530,5407.500 18,5991,116 1,126,5607.5008,280497 374,42020229,067,0827.500 66,6433,999 12,644,0017.500 92,9335,576 435,858202314,815,6357.500 108,8956,534 23,616,3907.500 173,580 10,415 298,276202418,327,6777.500 134,7088,083 47,480,8767.500 348,984 20,939 437,948202518,675,6777.500 137,2668,236 69,499,2017.500 510,819 30,649 221,406202620,400,3427.500 149,9438,997 99,135,9927.500 728,650 43,719 190,206202720,400,3427.500 149,9438,997 120,892,1737.500 888,557 53,313 126,808202821,624,3637.500 158,9399,536 140,866,6057.500 1,035,370 62,122 80,008202921,624,3637.500 158,9399,536 152,529,3177.500 1,121,090 67,265 84,808203022,921,8247.500 168,475 10,109 170,220,9827.500 1,251,124 75,067 80,308203122,921,8247.500 168,475 10,109 179,923,8307.500 1,322,440 79,346 92,308203224,297,1347.500 178,584 10,715 200,281,9287.500 1,472,072 88,324 56,460203324,297,1347.500 178,584 10,715 212,035,8547.500 1,558,464 93,508 14,400203425,754,9627.500 189,299 11,358 228,911,9977.500 1,682,503 100,950 14,400203525,754,9627.500 189,299 11,358 232,424,7137.500 1,708,322 102,499 14,400203627,300,2607.500 200,657 12,039 249,937,5067.500 1,837,041 110,222 12,000203727,300,2607.500 200,657 12,039 253,548,6367.500 1,863,582 111,815 12,000203828,938,2757.500 212,696 12,762 271,854,9407.500 1,998,134 119,8884,800203928,938,2757.500 212,696 12,762 274,893,0057.500 2,020,464 121,2280__________ ____________________ __________ __________2,983,298 178,99821,622,410 1,297,345 2,769,2922/28/2018 A I-25PIMD Fin Plan 18 R+C NR LF Fin Plan SP 20yrsPrepared by D.A.Davidson & Co.Draft: For discussion purposes only.Page 183 of 309 120502049YEAR20172018201920202021202220232024202520262027202820292030203120322033203420352036203720382039Annual SalesAnnual Taxable Add-on PIFTotalSales*@ 0.75%AvailableNet Availableinfl. @ 1.00%Revenuefor Debt Svc$0000 0$000 005,260,75639,456257,935 257,93514,706,661 110,300513,212 513,21236,707,840 275,309880,318 880,31854,316,805 407,376 1,005,076 1,005,07676,167,980 571,260 1,521,923 1,521,92391,350,847 685,131 1,593,508 1,593,508101,393,347 760,450 1,881,964 1,881,964108,835,215 816,264 2,043,882 2,043,882112,705,765 845,293 2,191,268 2,191,268116,642,842 874,821 2,316,460 2,316,460120,647,391 904,855 2,489,939 2,489,939124,720,366 935,403 2,608,081 2,608,081128,862,736 966,471 2,772,626 2,772,626130,151,363 976,135 2,831,806 2,831,806131,452,877 985,897 2,984,407 2,984,407132,767,406 995,756 3,021,633 3,021,633134,095,080 1,005,713 3,177,673 3,177,673135,436,031 1,015,770 3,215,864 3,215,864136,790,391 1,025,928 3,374,208 3,374,208138,158,295 1,036,187 3,403,337 3,403,337__________ __________ __________ _________3,645,204,689 15,233,775 44,085,118 44,085,118[*] Including Lodg.2/28/2018 A I-25PIMD Fin Plan 18 R+C NR LF Fin Plan SP 20yrsPrepared by D.A.Davidson & Co.Draft: For discussion purposes only.I-25 / PROSPECT INTERCHAGE METROPOLITAN DISTRICT (Residential & Commercial)Development Projection at 7.500 (target) Residential Mills +7.500 (target) Commercial Mills for Debt Service (SERVICE PLAN) -- 02/28/2018Page 184 of 309 I-25 / PROSPECT INTERCHAGE METROPOLITAN DISTRICT (Residential) Development SummaryDevelopment Projection -- Buildout Plan (updated 2/22/18) Residential DevelopmentProduct TypeApts (NW)TH (NW) Condo (NW)SFD - Standard (NW)SFD - Premier (NW)Assissted Living (NE)Base $ ('18)$215,000$375,000$385,000$475,000$575,000$200,000Res'l Totals2017- - - - - - - 2018- - - - - - - 2019- - - - - - - 2020138 29 29 47 23 - 266 2021138 29 29 47 23 - 266 2022- 29 28 46 21 - 124 2023- - - - - - - 2024- - - - - 60 60 2025- - - - - - - 2026- - - - - - - 2027- - - - - - - 2028- - - - - - - 2029- - - - - - - 2030- - - - - - - 2031- - - - - - - 2032- - - - - - - 2033- - - - - - - 2034- - - - - - - 2035- - - - - - - 2036- - - - - - - 2037- - - - - - - 2038- - - - - - - 2039- - - - - - - 2040- - - - - - - 276 87 86 140 67 60 716 MV @ Full Buildout$59,340,000 $32,625,000 $33,110,000 $66,500,000 $38,525,000 $12,000,000$242,100,000(base prices;un-infl.)notes: Platted/Dev Lots = 10% MV; one-yr prior Base MV $ inflated 2% per annum Res'l Fac. Fees: $325 (SFD), $300 (MF,TH, Condo, Asst'd Living)2/22/2018 A I-25PIMD Fin Plan 18 R Dev SummPrepared by D.A. Davidson & Co.4Page 185 of 309 I-25 / PROSPECT INTERCHAGE METROPOLITAN DISTRICT (Commercial)Development SummaryDevelopment Projection -- Buildout Plan (updated 2/22/18) Commercial DevelopmentProduct TypeRetail (NW) Office (NW) Restaurant (NW)Emp. Office/Research (NW)Emp. Medical/Wellness (NW)Gas / Convenience (SW)Pad Retail (SW) Office (SW) Industrial (SW)Base $ ('18)$250/sf$200/sf$300/sf$200/sf$250/sf$165/sf$250/sf$200/sf$150/sfSales $ ('18)$250/sf$0/sf$250/sf$0/sf$0/sf$250/sf$250/sf$0/sf$0/sfTaxable %70%70%70%70%2017---------2018---------2019---------202028,151-7,67832,23532,235----202128,151-7,67832,23532,2356,00012,00020,000-202228,151-7,67832,23532,235-20,00030,000-202328,151-7,67832,23532,235-20,00030,000-202428,14912,7967,67532,23232,2324,00030,00060,000-2025------20,00070,000-2026------10,00070,000-2027------10,00080,000-2028-------40,000-2029-------40,00020,0002030-------10,00050,0002031-------10,000100,0002032--------50,0002033--------60,0002034--------60,0002035--------60,0002036--------50,0002037--------50,0002038--------20,0002039---------2040---------140,75312,79638,387161,172161,17210,000122,000460,000520,000MV @ Full Buildout$35,188,250 $2,559,200 $11,516,100 $32,234,400 $40,293,000 $1,650,000 $30,500,000 $92,000,000 $78,000,000(base prices;un-infl.)Sales @ Full Buildout$24,631,775$0 $6,717,725$0$0 $1,750,000 $21,350,000$0$0(base prices;un-infl.)notes: Platted/Dev Lots = 10% MV; one-yr prior Base MV $ inflated 2% per annum Comm'l Fac Fees: $3.12/SF (Retial/Rest.), $18.45/SF (Gas), $0.39/SF (Office/Med.), $0.24/SF (Ind'l), $300/Rm (Hotel)2/22/2018 A I-25PIMD Fin Plan 18 C Dev SummPrepared by D.A. Davidson & Co.6Page 186 of 309 Product TypeBase $ ('18)Sales $ ('18)Taxable %201720182019202020212022202320242025202620272028202920302031203220332034203520362037203820392040MV @ Full Buildout(base prices;un-infl.)Sales @ Full Buildout(base prices;un-infl.)I-25 / PROSPECT INTERCHAGE METROPOLITAN DISTRICT (Commercial)Development SummaryDevelopment Projection -- Buildout Plan (updated 2/22/18)Retail (NE)Gas / Convenience (NE)Industrial / Employment (NE)Retial (SE) Hotel (NW) Hotel (SW) Hotel (NE) Hotel (SE)$250/sf$165/sf$150/sf$250/sf $125,000/Rm $125,000/Rm $125,000/Rm $125,000/Rm$250/sf$250/sf$0/sf$250/sf$90 ADR$90 ADR$90 ADR$90 ADR70%70%70%100%100%100%100%Comm'l Totals* Hotel Rooms---------- ---------- ---------- ----120---100,299120--------138,299- 21,5705,35083,115--150--260,33415021,570-83,115---120-254,98412021,570-83,115-120---311,76912021,570-83,11514,250--120100208,93522021,570-83,11514,250----198,935- --83,11514,250----187,365- --83,11514,250----137,365- --83,11514,250----157,365- --83,11514,250----157,365- --83,11514,250----207,365- ---14,250----64,250- --------60,000- --------60,000- --------60,000- --------50,000- --------50,000- --------20,000- ---------- ---------- 107,8505,350831,150114,0002401502401002,684,630 730$26,962,500$882,750 $124,672,500$28,500,000 $30,000,000 $18,750,000 $30,000,000 $12,500,000$596,208,700$18,873,750$936,250$0 $19,950,000 $5,518,800$3,449,250 $5,518,800 $2,299,500$110,995,850[*] Not Including Hotels; presented in Rooms. Platted/Dev Lots = 10% MV; one-yr prior Base MV $ inflated 2% per annum Comm'l Fac Fees: $3.12/SF (Retial/Rest.), $18.45/SF (Gas), $0.39/SF (Office/Med.), $0.24/SF (Ind'l), $300/Rm (Hotel)2/22/2018 A I-25PIMD Fin Plan 18 C Dev SummPrepared by D.A. Davidson & Co.7Page 187 of 309 Page 188 of 309 Page 189 of 309 Page 190 of 309 Page 191 of 309 Page 192 of 309 EXHIBIT A Page 193 of 309 Page 194 of 309 Page 195 of 309 Page 196 of 309 Page 197 of 309 Page 198 of 309 Page 199 of 309 Page 200 of 309 Page 201 of 309 Page 202 of 309 Page 203 of 309 Page 204 of 309 Page 205 of 309 Page 206 of 309 Page 207 of 309 Page 208 of 309 Page 209 of 309 Page 210 of 309 Page 211 of 309 "Election" means the election to be held by the Interchange District on May 8, 2018. "Eligible Operational Costs"means the actual and reasonable operating and administrative expenses incurred by the Interchange District each year in an amount that does not exceed that amount budgeted by the Interchange District for operating and administrative expenses in such year, as such budget may be amended in accordance with the Capital Pledge Agreement. Revenues generated from the Project Mill Levy may be applied by the District to the payment of Eligible Operational Costs and the Interchange District shall receive a credit against the Owners' Share in each year in an amount equal to the Eligible Operational Costs for such year, as further set forth in the Capital Pledge Agreement. "FCIC' means Fort Collins/1-25 Interchange Comer, LLC, a Colorado limited liability Company. "FCIC ParceI'' means the property owned by FCIC and generally described in the MOU. "Formation Costs" means the reasonable and necessary costs, fees and expenses, including attorneys' fees, costs and expenses, incurred by the Owners or the Interchange District in connection with the formation of the Interchange District, including without limitation, drafting and negotiating the service plan for the Interchange District, the preparation of the financing plan attached to the service plan, and the costs of the Election. Formation Costs shall also include the share of the costs of drafting and negotiating the Binding Agreement and the Capital Pledge Agreement that are reasonably related and allocable to the formation of the Interchange District. Formation Costs shall not include the costs incurred in connection with the formation of the Development Districts. Revenues generated from the Project Mill Levy may be applied by the Interchange District to the payment or reimbursement of Formation Costs in an amount not exceeding $200,000 as further set forth in the Capital Pledge Agreement. The Interchange District shall not receive a credit against the Owners' Share in an amount equal to the Formation Costs. "GAPA" means Gateway at Prospect Apartments, LLC, a Colorado limited liability company. "GAPAParceI'' means the property owned by GAPA and generally described in the MOU. "Interchange Districf ' means the 1-25/Prospect Interchange Metropolitan District formed pursuant to the District Act and having boundaries which include all of the Owners' Properties. "Interchange" means the highway interchange currently located at Interstate Highway 1- 25 and Prospect Road in the City. "Interchange District Financing Costs" means the reasonable costs of issuance incurred in connection with the execution and delivery of the Certificates of Participation that are allocable to the financing of the Owners' Share with a portion of the proceeds of the Certificates of Participation, including, without limitation, the fees and expenses of bond counsel, disclosure counsel and counsel to the underwriter, trustee fees and expenses, rating agency fees, insurance premiums, capitalized interest, and similar fees and expenses. If the Certificates of Participation are executed and delivered prior to the ROW Credit being granted, the percentage of costs of 2 Page 212 of 309 Page 213 of 309 Page 214 of 309 Page 215 of 309 Page 216 of 309 Page 217 of 309 Page 218 of 309 Page 219 of 309 Page 220 of 309 Page 221 of 309 Page 222 of 309 Costs. (i) The ROW Credit shall be applied as a credit against the principal amount of the Owners' Share, as provided in Section 2.3 of the Binding Agreement. Upon the granting of such ROW Credit, the Owners have the right under the Binding Agreement to determine how the ROW Credit will be applied against the principal amount of the Owners' Share. Upon receipt of written notice by the Interchange District from the Owners of the application of the ROW Credit, the Interchange District shall provide the City and the Owners with the revised Payment Schedule reflecting such ROW Credit. G) The obligation of the Interchange District to pay the Owners' Share as provided herein shall constitute a special and limited obligation of the Interchange District, payable solely from and to the extent of the Pledged Revenues. The Pledged Revenues are hereby pledged by the Interchange District to the City for the payment of the Owners' Share. The Interchange District hereby elects to apply all of the provisions of the Supplemental Act to this Capital Pledge Agreement and the payment obligations hereunder. (k) In no event shall the total or annual obligations of the Interchange District hereunder exceed the maximum amounts permitted under its electoral authority and applicable law. Section 2.04. Imposition of Project Mill Levy; Eligible Operational Costs; Formation (a) In order to fund a portion of the Owners' Share and to pay for Eligible Operational Costs and Formation Costs, the Interchange District agrees to levy on all of the taxable property in such Interchange District, in addition to all other taxes, direct annual taxes for collection in each of the years when this Agreement is in effect, in the amount of the Project Mill Levy. The Pledged Project Mill Levy Revenues shall be included in the Pledged Revenues and applied as provided herein. (b) The Interchange District shall provide the City with an itemization of the Formation Costs incurred by the Interchange District that are to be paid or reimbursed from revenues generated from the Project Mill Levy, in an amount not exceeding $200,000. The City shall have the right to review the Formation Costs to confirm that such costs, fees and expenses qualify as Formation Costs for purposes of this Agreement. Upon receipt of the net revenues generated from the Project Mill Levy, and after the City's confirmation of the Formation Costs, the Interchange District may apply such revenues to the payment or reimbursement of all or any portion of the Formation Costs until such Formation Costs are paid or reimbursed in full. The Interchange District acknowledges and agrees that it shall not receive a credit against the Owners' Share to the extent that it applies revenues from the Project Mill Levy to the payment of all or any portion of the Formation Costs. ( c) The Interchange District shall provide the City with a copy of its proposed budget for the subsequent fiscal year setting forth the amount of administrative and operating expenses budgeted for the Interchange District for the subsequent fiscal year. If a budget amendment is required due to circumstances that could not have been reasonably foreseen at the time the original budget was adopted, the Interchange District shall provide 5 Page 223 of 309 Page 224 of 309 Page 225 of 309 Page 226 of 309 Page 227 of 309 Page 228 of 309 Page 229 of 309 Page 230 of 309 Section 5.05. Notices. Except as otherwise provided herein, all notices or payments required to be given under this Agreement shall be in writing and shall be hand delivered or sent by certified mail, return receipt requested, or air freight, to the following addresses: 1-25/Prospect Interchange Metropolitan District: With a copy to: City of Fort Collins: With a copy to: White Bear Ankele Tanaka & Waldron c/o Robert G. Rogers, Esq. 2154 E. Commons Ave, Suite 2000 Centennial, CO 80122 303-858-1800 rrogers@wbapc.com Mike Beckstead Chief Financial Officer 300 LaPorte Avenue PO Box 580 Fort Collins, CO 80524 970-221-6795 mbeckstead@fcgov.com John Duval Deputy City Attorney 300 LaPorte A venue PO Box 580 Fort Collins, CO 80524 970-416-2488 jduval@fcgov.com All notices or documents delivered or required to be delivered under the provisions of this Agreement shall be deemed received one day after hand delivery or three days after mailing. Any party by written notice so provided may change the address to which future notices shall be sent, and may provide the manner in which notices may be given, including without limitation, electronic mail. Section 5.06. Findings and Determinations Relative to Service Plan and Electoral Debt Limitations. The Board of Directors of the Interchange District has made, and by approval of this Capital Pledge Agreement hereby makes, the following findings and determinations relative to the limitations on indebtedness set forth in its Service Plan and applicable electoral authorization: (a)Pursuant to its Service Plan, Interchange District is permitted to issue "Debt" (as defined therein) in the maximum principal amount of$ 10 million.The 13 Page 231 of 309 Page 232 of 309 Page 233 of 309 Page 234 of 309 Page 235 of 309 Page 236 of 309 Page 237 of 309 Page 238 of 309 Page 239 of 309 Page 240 of 309 Page 241 of 309 Page 242 of 309 Page 243 of 309 COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Nina Bodenhamer, Director, City Give Jennifer Poznanovic, Sr. Manager, Sales Tax & Revenue Date: July 7, 2022 SUBJECT FOR DISCUSSION Grocery Tax Rebate EXECUTIVE SUMMARY Established in 1972, the Grocery Tax Rebate is intended to provide financially insecure residents relief from City sales tax charged on purchased food. The program was expanded to include residents within the City’s Growth Management Area in 2017. Per a 2020 Performance & Program Evaluation, participation in Grocery Tax Rebate would benefit from: • City-wide Centralization of Administration • City-wide Coordination of Program Outreach • Simplified Document and Income Verification • Increased Alignment with Other City Benefit Programs CURRENT STATE In 2021, 1,800 Residents applied and received the Grocery Rebate Tax. 89% of applicants are repeat participants from the prior year. • 2022 Annual Benefit: $69 Per Resident • Eligibility: 50% Area Media Income In spite of robust community outreach and investments in marketing, the Grocery Tax Rebate has historically lackluster enrollment. Outreach and marketing efforts include but are not limited to: • Spanish-language Translation of Outreach Materials and Application • Direct mail, Community Promotion and Marketing o Community-wide Poster Distribution o Two (2) Ads Per Year, Coloradoan, Op-Ed • 50+ Community Partners: Distribution of Applications & Promotion GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Council input and the findings of the 2020 Performance & Program Evaluation affirm a commitment to: • Increase Participation in Income-qualified Programs • Reduce Barriers to Enrollment • Realize the Potential of the City’s Investment in Get FoCo • Embed Best Practices & Resident Input Adjusting the income eligibility from 50% AMI to 30% AMI would reduce the overall pool of applicants. However, would the increased ease in income verification result in a higher response rate? Page 244 of 309 BACKGROUND/DISCUSSION Over the past years, revisions to the Code language which govern the Grocery Tax Rebate have been made to demonstrate responsiveness to resident input and program design: • Revision to the Payment Definition to Allow Future Alternatives • A Shift in Window of Service from Seasonal to Annual • Adjusted Definition of “Households” • Removed Federal Income Tax as the Sole Income Verification Source Yet, the program continues to represent low participation rates. Four (4) options are presented with the rationale, risks and benefits of each: • Option #1: Maintain Grocery Tax Rebate Income Eligibility at 50% AMI o Outstanding Benefit: An estimated resident pool of 18,000 o Potential Risk: Income Tax Returns serve as the Sole Option for Income Verification: 30% - 50% AMI • Option #2: Adjust Grocery Tax Rebate Income Eligibility to 30% AMI o Outstanding Benefit: Applicants Immediately Eligible for other City Benefits: Recreation, Spin Access, Reduced Cost Internet via Get FoCo o Potential Risk: A Reduced Participant Pool: 12,000 Eligible Residents • Option #3: Adjust Grocery Tax Rebate Income Eligibility at 60% AMI o Outstanding Benefit: Income Verification Piggybacks on State Program o Potential Risk: Resident Familiarity with Low Energy Assistance Program (LEAP) • Option #4: Adjust Grocery Tax Rebate Income Eligibility to 80% AMI o Via Household Addresses Linked to Affordable Housing Properties o Additional Financial, Technological and Operational Exploration Required # # # Page 245 of 309 Grocery Tax Rebate Council Finance Committee, July 2022 Page 246 of 309 2Grocery Tax Rebate PROGRAM ESTABLISHED IN 1972 •Relief from City sales tax charged on food purchased by low-income City residents •The City’s Growth Management Area was added in 2017 CURRENT STATE 2022 Annual Benefit: $69 Per Resident Eligibility: 50% Area Media Income Average Participation = 1,800 Residents •89% participants are repeat participants from the prior year Robust Outreach & Engagement Page 247 of 309 3Grocery Tax Rebate CURRENT STATE: OUTREACH & PROMOTION Leverage all City Outreach Platforms Spanish-language Translation of Outreach Materials and Application Direct mail, Community Promotion and Marketing •Community-wide Poster Distribution •Two (2) Ads Per Year, Coloradoan, Op-Ed 50+ Community Partners: Applications & Promotion Page 248 of 309 4Grocery Tax Rebate APPLICATIONS RECEIVED BY YEAR •Flat growth over the past 15 years 0 200 400 600 800 1000 1200 1400 1600 1800 Grocery Tax Rebate : Applications Received Page 249 of 309 5Grocery Tax Rebate 2020 PROGRAM & PERFORMANCE EVALUATION Recommendations: •Reduce Application Barriers & Simplify Program Design •Create Single Application for All City IQ Programs •Increase Cross-Participation Between City Benefit Programs PROGRAM IMPROVEMENTS Update to the Payment to Allow Future Alternatives Expanded Window of Service: From Seasonal to Annual Adjusted Definition of “Households” Removed Federal Income Tax as the Sole Income Verification Source Page 250 of 309 6Grocery Tax Rebate ONGOING PROGRAM DESIGN: GOALS Increase Participation Reduced Barriers to Enrollment Improve the Resident Experience Leverage Best-Practices in Program Design for Financially Insecure Residents Realize the Potential of the City’s Investment in Get FoCo Page 251 of 309 7Potential Program Updates OPTION #1: MAINTAIN INCOME ELIGIBILITY 50% AMI BENEFITS 18,000 Eligible Residents RISKS Status Quo Participation Rates: 1,800 Residents Income Tax Returns is Sole Option for Income Verification: 30% -50% AMI •Resident & Community Partner Input: Income Taxes a Burdensome, Time-intensive Request •Security Risks of Storing of 1st source Data Residents’ Perception of the City’s Intent: A Process Too Difficult to Navigate Page 252 of 309 8Potential Program Updates OPTION #2: ADJUST INCOME ELIGIBILITY TO 30% AMI BENEFITS Leverage the Ease and Comfort of Applying via Get FoCo Income Verification is Simple and Accessible Links Grocery Rebate to Food-Related Programs •Food Bank, WIC, SNAP, PSD Free & Reduced Lunch Applicants Immediately Eligible for other City Benefits: Recreation, Spin Access, Reduced Cost Internet RISKS Reduced Participant Pool: 12,000 Eligible Residents •Average Participation = 1,800 Residents Page 253 of 309 9Potential Program Updates OPTION #3: ADJUST INCOME ELIGIBILITY 60% AMI BENEFITS Approximately 20,000 Eligible Residents Low Energy Assistance Program (LEAP) Income Verification: 30% -50% AMI •Removes Security Risks of Storing of 1st source Data Income Verification Piggybacks on State Program Leverages City’s Investment in Get FoCo & Ease in Application RISKS Resident Familiarity with LEAP LEAP Application Window: November –April of Each Year •Application Window Does Not Exclude Applicants from 2022 or 2023 Building Awareness of Program Changes for Repeat Participants Page 254 of 309 10Potential Program Updates OPTION #4: ADJUST INCOME ELIGIBILITY 80% AMI Via Household Addresses, Affordable Housing Properties BENEFITS At 80% AMI, Approximately 24,000 Eligible Residents •Affordable Housing Properties = Approximately 15% of 80% AMI Residents Leverages City’s Investment in Get FoCo & Ease in Application RISKS Currently: Staff Exploration Needed, Unknown Tech & Operational Challenges Privacy & Legal Details: “Auto Enroll” by Residential Address 3,800 x Average Household Size = Increased GTR Payout by $786,600 Page 255 of 309 Page 256 of 309 COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Sheena Frève, Senior Analyst, Financial Planning & Analysis Gerry Paul, Director of Purchasing Date: July 7, 2022 SUBJECT FOR DISCUSSION The Impact of Inflation on Capital Projects EXECUTIVE SUMMARY Inflation is currently at historically high levels, with the consumer price index (CPI) increasing by 8.6% from May 2021 to May 2022. Inflation in the construction industry is increasing at even faster pace, rising by 10% to 17% over the past year. Adding to the problem, the supply chain is experiencing pressure caused by higher costs and much longer lead times. The impact on the City can be seen in recent requests for supplemental appropriations for capital projects by Community Services, Planning, Development & Transportation, and Utilities. The City anticipates continued pressure and has identified projects at risk due to inflation. The expectation is that most funding shortfalls will be addressed through the 2023/2024 budget process or through changes in scope, decreased levels of service, or delays impacting implementation and future projects. At the same time, inflation is offset by higher City revenues through increased sales tax receipts and investment income. Over the next five years, the Bipartisan Infrastructure Law will allocate billions of dollars to the state and local governments in Colorado. This may cause increased pressure on construction costs. Some mitigating strategies are available through the competitive procurement process and by selecting the project delivery method that will result in the best outcomes. However, inflationary headwinds will continue to limit the City’s ability to control rising construction costs. Staff are planning to establish an inflationary reserve as part of the 2023/2024 budget submittal. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED • What questions does Council Finance Committee have regarding the impact of inflation on capital projects? • What questions does Council Finance Committee have regarding methods of procurement and project delivery? Page 257 of 309 BACKGROUND/DISCUSSION Inflation has risen by 8.6% from May 2021 to May 2022 according to the Consumer Price Index (CPI), the highest inflation rate since 1981 (Appendix I). Even so, inflation in the construction industry is rising at an even faster pace. The Engineering News-Record (ENR) construction cost index indicates that road and bridge construction has risen by 10% since May 2021 while construction on buildings has risen by 17% in the same period (Appendix II). This is confirmed by the 16% increase shown in the Colorado Construction Cost Index which tracks the costs of certain elements, such as asphalt and concrete, in projects bid and awarded by the Colorado Department of Transportation (Appendix III). Several cost drivers are contributing to the rapid rise of inflation in the construction industry. Fuel is a major component of construction projects and gas prices have risen by 62% since June 2021 (Appendix IV). Labor costs as captured in the Employer Cost for Employee Compensation show a 4.8% increase for all civilian workers from March 2021 to March 2022 and a 6.2% increase for those in construction occupations (Appendix V). Right-of-Way (ROW) costs can be a major cost driver for projects requiring land or easements. ROW is driven by fair market value of real estate. Housing costs in Fort Collins have increased by 21% from the first quarter of 2021 to the first quarter of 2022, driving up the cost of ROW acquisitions (Appendix VI). Adding to the inflationary pressure and contributing challenges of its own, the supply chain is under increasing strain. The Global Supply Chain Pressure Index (GSPCI), produced by the Federal Reserve Bank of New York, tracks the state of the global supply chain using surveys and data from the transportation and manufacturing sectors, including pricing, delivery times, and backlogs. The GSPCI indicates an historically high level of pressure on the supply chain and its authors submit that recent trends suggest a stabilization of pressures at these historically high levels (Appendix VII). These developments have created challenges for the City’s capital projects, particularly those that were budgeted during a period of low inflation. Budget offers for the 2022 fiscal year were researched and prepared beginning in the fall of 2020 until the submission deadline in April 2021. During this period, the ENR construction cost index indicated inflation was at or below 2%. Construction inflation climbed over 2% beginning in May 2021 as the budget review and approval process began. Projects cannot go out to bid until the budget has been approved in November. By that time, construction inflation had climbed to near 9%. Page 258 of 309 As part of the competitive purchasing process, the City can use a number of cost mitigation techniques, which are addressed in Attachment 2, to manage costs. However, throughout the procurement process, projects are subject to market conditions. Several appropriated projects have come before Council Finance Committee in recent months requiring a supplemental appropriation due, in part, to inflation and supply chain issues. Those projects are listed below. Page 259 of 309 Additional impacts on appropriated projects are expected (Appendix VIII). However, at this time it is anticipated that most affected projects will be addressed through the 2023/2024 budget process or by reducing the project scope or delaying other projects. In the 2023/2024 budget cycle, inflation has created a high level of uncertainty for staff preparing budget offers. Capital project budget offers significantly impacted by inflation are listed below. Inflation escalators of 6 to 31% were built into many of these projects along with higher-than-average contingency, ranging from 15 to 25%. Some budget offers anticipate incorporating scope changes and value engineering to counter funding shortfalls. Inflation, sometimes compounded by deferred maintenance, has also had an impact on budget offers for asset management projects (Appendix IX). Many ongoing asset management budget offers are insufficient to meet City needs. As a result, enhancement offers were submitted to achieve the desired replacement cycles and levels of service. In some cases, offers anticipate lowering the level of service if additional funds are not available. For example, the Street Maintenance program is only able to maintain roads every 21 years instead of every 16 years. Page 260 of 309 Many offers have a 10 to 15% inflation cost escalator built into the project cost. Some offers have a 10 to 15% contingency on top of current pricing. Long lead times for certain equipment have added another layer of volatility to the mix. Some equipment that previously was available off the shelf with travel time, arriving in a few weeks or a month, may now take thirty-five to sixty weeks. This is particularly challenging as buildings and equipment approach their end-of-life. On top of that, specific items, such as HVAC equipment are experiencing price increases of 25% to 300% and traffic signal pole pricing has increased by 90% this year. While inflation has created many challenges for the City, it has also provided some offsets in the form of increased revenues. During times of positive inflation, inflation is always adding to the City’s sales tax receipts. In other words, as the price of goods rise, total taxable sales rise. Within the past year, as inflation grew by 8.6%, about $5.5 million was added to the City’s sales tax receipts that can be attributed to inflation, as detailed in the table below. That $5.5 million is about 4% of the $145.6 million collect from June 2021 through May 2022. Another way in which inflation increases City revenues is through investment income. While not as immediate an impact as sales tax receipts, as the Federal Reserve raises interest rates to combat inflation, the rate of return for the City’s investment portfolio gradually increases as well, as shown in the chart below. The Federal Reserve has increased the interest rate three times in 2022 as a response to inflation: by 25 basis points on March 17th, 50 basis points on May 5th, and 75 basis points on June 16th. An increase of 50 basis points applied to the City’s entire portfolio Page 261 of 309 could ultimately result in an additional $3 million annualized. However, rising interest rates do not impact the City’s entire portfolio immediately, but rather gradually over time. The City’s Local Government Investment Pool (LGIP) rate of return responds to rising interest rates relatively quickly, closely following the market rate for money market deposits. The fixed- income rate of return is slower to respond and tracks slightly behind the five-year treasury bill, as shown below. About 20% of the City’s portfolio is in LGIP; 75% is fixed income, divided between agency bonds and corporate bonds; and the balance of 5% is held in cash reserves to address the City’s day-to-day financial needs. Interest rate hikes this year have contributed to interest income that is 23% higher than budgeted year-to-date. In the coming year, staff anticipate continued effects from inflation. On the positive side, rising interest rates may cool the housing market. This could mean that fair market value for right-of- way acquisition may stabilize. Page 262 of 309 At the same time, as the Bipartisan Infrastructure Law (BIL) rolls out over the next five years, the construction industry may experience continued pressure due to the influx of federal funds. The BIL provides billions in funding for road and bridge projects, public transportation, water infrastructure, the electric vehicle network, environmental remediation, and more. Formula funding available to Colorado and new and expanded competitive grant programs are shown in the tables below. With billions more in funding being awarded and distributed, projects may be bid up as federal funds are awarded to local governments throughout Colorado on the same timeline. Procurement and Project Delivery Methods – included as Attachment 2 Page 263 of 309 ATTACHMENTS: Attachment 1 – Appendices Attachment 2 – Procurement and Project Delivery Methods Attachment 3 – Presentation slides Page 264 of 309 ATTACHMENT 1 APPENDICES Appendix I. Consumer Price Index Year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2012 226.665 227.663 229.392 230.085 229.815 229.478 229.104 230.379 231.407 231.317 230.221 229.601 2013 230.280 232.166 232.773 232.531 232.945 233.504 233.596 233.877 234.149 233.546 233.069 233.049 2014 233.916 234.781 236.293 237.072 237.900 238.343 238.250 237.852 238.031 237.433 236.151 234.812 2015 233.707 234.722 236.119 236.599 237.805 238.638 238.654 238.316 237.945 237.838 237.336 236.525 2016 236.916 237.111 238.132 239.261 240.229 241.018 240.628 240.849 241.428 241.729 241.353 241.432 2017 242.839 243.603 243.801 244.524 244.733 244.955 244.786 245.519 246.819 246.663 246.669 246.524 2018 247.867 248.991 249.554 250.546 251.588 251.989 252.006 252.146 252.439 252.885 252.038 251.233 2019 251.712 252.776 254.202 255.548 256.092 256.143 256.571 256.558 256.759 257.346 257.208 256.974 2020 257.971 258.678 258.115 256.389 256.394 257.797 259.101 259.918 260.280 260.388 260.229 260.474 2021 261.582 263.014 264.877 267.054 269.195 271.696 273.003 273.567 274.310 276.589 277.948 278.802 2022 281.148 283.716 287.504 289.109 292.296 Consumer Price Index for All Urban Consumers Source: US Bureau of Labor Statistics, CPI for All Urban Consumers (CPI-U), retrieved from https://data.bls.gov/cgi-bin/surveymost Series ID CUUR0000SA0 Series Title: All items in the US city average, all urban consumers, not seasonally adjusted Base period: 1982-84=100 Page 265 of 309 200 220 240 260 280 300 2018 2019 2020 2021 2022 Inflation Has Increased 8.6% since May 2021 0% 2% 4% 6% 8% 10% 2018 2019 2020 2021 2022 Consumer Price Index Increase Over Same Month in Prior Year Page 266 of 309 Appendix II. Engineering News-Record Indices, Denver Region Year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2017 4615.98 4569.27 4558.89 4657.54 4665.09 4665.09 4642.44 4648.92 4650.98 4632.99 4689.22 4689.22 2018 4689.81 4688.98 4688.98 4689.58 4751.84 4751.84 4723.98 4807.30 4863.09 4875.10 4872.10 4889.70 2019 4893.25 4907.16 4871.91 4896.16 4916.70 5118.44 5093.91 5109.47 5111.46 5120.21 5144.91 5138.85 2020 5153.93 5155.43 5166.00 5175.00 5177.50 5175.47 5182.68 5178.18 5182.52 5186.02 5207.06 5205.78 2021 5239.12 5257.83 5284.83 5320.92 5379.40 5536.25 5546.00 5714.19 5781.97 5830.22 5871.97 5948.13 2022 6021.13 6110.37 6191.70 6233.95 6269.45 Year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 2017 7361.63 7093.63 7083.25 7403.19 7410.74 7410.74 7388.09 7394.58 7396.64 7378.65 7412.32 7412.32 2018 7412.92 7412.08 7412.08 7412.68 7474.95 7474.95 7447.08 7484.83 7487.08 7499.09 7499.09 7513.69 2019 7505.86 7519.77 7484.52 7508.77 7529.30 7542.17 7517.63 7533.20 7535.19 7543.94 7542.44 7536.38 2020 7551.46 7552.96 7563.54 7572.55 7575.05 7573.02 7580.23 7575.73 7580.07 7583.57 7604.60 7603.33 2021 7636.68 7655.40 7682.40 7718.50 7777.00 7933.85 7943.60 8138.79 8179.59 8227.84 8269.59 8345.76 2022 8418.76 8430.55 8511.88 8554.13 8589.63 Engineering News-Review Denver Building Cost Index Engineering News-Review Denver Construction Cost Index Source: Engineering News-Record, City Cost Index - Denver, http://www.enr.com/economics/current_costs The Building Cost Index tracks material and labor components of vertical construction, like buildings. The BCI uses 68.38 hours of skilled labor, multiplied by the 20-city wage- fringe average for three trades–bricklayers, carpenters and structural ironworkers. The Construction Cost Index tracks material and labor components of horizontal construction, like roads and bridges. The CCI uses 200 hours of common labor, multiplied by the 20-city average rate for wages and fringe benefits. For their materials component, both indexes use 25 cwt of fabricated standard structural steel at the 20-city average price, 1.128 tons of bulk portland cement priced locally and 1,088 board ft of 2x4 lumber priced locally. The ENR indexes measure how much it costs to purchase this hypothetical package of goods compared to what it was in the base year. Base year: 1913=$100 Page 267 of 309 Page 268 of 309 Appendix III. Colorado Construction Cost Index Year Quarter 1 Quarter 2 Quarter 3 Quarter 4 2017 0.966 0.957 1.405 1.327 2018 1.250 1.455 1.309 1.079 2019 1.278 1.436 1.450 1.234 2020 1.259 1.153 1.292 1.509 2021 1.441 1.355 1.447 1.564 2022 1.675 Colorado Construction Cost Index Source: Colorado Department of Transportation, Colorado Construction Cost Index Report, Calendar Year 2022, First Quarter, retrieved from https://www.codot.gov/business/eema/constructioncostindex The Colorado Construction Cost Index is a composite index based on the weighted average prices and quantities of major sub groups of items received in Design-Bid-Build projects bid and awarded by the Colorado Department of Transportation. Item sub groups include Earthwork, Hot Mix Asphalt, Concrete Pavement, Structural Concrete, and Reinforcing Steel. Base period: Quarter 1 2012=1.0000 Page 269 of 309 Appendix IV. Gasoline Prices Date Dollars per Gallon Date Dollars per Gallon Date Dollars per Gallon Date Dollars per Gallon Date Dollars per Gallon Jan 30, 2017 2.408 Feb 26, 2018 2.666 Mar 25, 2019 2.701 Apr 20, 2020 1.91 May 17, 2021 3.118 Feb 06, 2017 2.405 Mar 05, 2018 2.679 Apr 01, 2019 2.77 Apr 27, 2020 1.87 May 24, 2021 3.112 Feb 13, 2017 2.418 Mar 12, 2018 2.677 Apr 08, 2019 2.826 May 04, 2020 1.883 May 31, 2021 3.119 Feb 20, 2017 2.414 Mar 19, 2018 2.716 Apr 15, 2019 2.912 May 11, 2020 1.941 Jun 07, 2021 3.128 Feb 27, 2017 2.427 Mar 26, 2018 2.764 Apr 22, 2019 2.926 May 18, 2020 1.969 Jun 14, 2021 3.161 Mar 06, 2017 2.452 Apr 02, 2018 2.817 Apr 29, 2019 2.972 May 25, 2020 2.049 Jun 21, 2021 3.153 Mar 13, 2017 2.434 Apr 09, 2018 2.811 May 06, 2019 2.983 Jun 01, 2020 2.064 Jun 28, 2021 3.185 Mar 20, 2017 2.433 Apr 16, 2018 2.863 May 13, 2019 2.954 Jun 08, 2020 2.123 Jul 05, 2021 3.216 Mar 27, 2017 2.428 Apr 23, 2018 2.914 May 20, 2019 2.939 Jun 15, 2020 2.185 Jul 12, 2021 3.227 Apr 03, 2017 2.471 Apr 30, 2018 2.961 May 27, 2019 2.909 Jun 22, 2020 2.216 Jul 19, 2021 3.247 Apr 10, 2017 2.534 May 07, 2018 2.96 Jun 03, 2019 2.893 Jun 29, 2020 2.26 Jul 26, 2021 3.232 Apr 17, 2017 2.546 May 14, 2018 2.949 Jun 10, 2019 2.821 Jul 06, 2020 2.265 Aug 02, 2021 3.256 Apr 24, 2017 2.559 May 21, 2018 2.999 Jun 17, 2019 2.759 Jul 13, 2020 2.283 Aug 09, 2021 3.269 May 01, 2017 2.522 May 28, 2018 3.039 Jun 24, 2019 2.741 Jul 20, 2020 2.275 Aug 16, 2021 3.272 May 08, 2017 2.484 Jun 04, 2018 3.018 Jul 01, 2019 2.798 Jul 27, 2020 2.265 Aug 23, 2021 3.243 May 15, 2017 2.481 Jun 11, 2018 2.989 Jul 08, 2019 2.827 Aug 03, 2020 2.266 Aug 30, 2021 3.237 May 22, 2017 2.51 Jun 18, 2018 2.958 Jul 15, 2019 2.86 Aug 10, 2020 2.256 Sep 06, 2021 3.273 May 29, 2017 2.516 Jun 25, 2018 2.913 Jul 22, 2019 2.833 Aug 17, 2020 2.256 Sep 13, 2021 3.262 Jun 05, 2017 2.525 Jul 02, 2018 2.924 Jul 29, 2019 2.798 Aug 24, 2020 2.272 Sep 20, 2021 3.28 Jun 12, 2017 2.479 Jul 09, 2018 2.937 Aug 05, 2019 2.772 Aug 31, 2020 2.311 Sep 27, 2021 3.271 Jun 19, 2017 2.433 Jul 16, 2018 2.943 Aug 12, 2019 2.71 Sep 07, 2020 2.302 Oct 04, 2021 3.285 Jun 26, 2017 2.404 Jul 23, 2018 2.911 Aug 19, 2019 2.684 Sep 14, 2020 2.274 Oct 11, 2021 3.36 Jul 03, 2017 2.376 Jul 30, 2018 2.924 Aug 26, 2019 2.661 Sep 21, 2020 2.259 Oct 18, 2021 3.416 Jul 10, 2017 2.411 Aug 06, 2018 2.93 Sep 02, 2019 2.651 Sep 28, 2020 2.259 Oct 25, 2021 3.476 Jul 17, 2017 2.392 Aug 13, 2018 2.921 Sep 09, 2019 2.638 Oct 05, 2020 2.262 Nov 01, 2021 3.484 Jul 24, 2017 2.426 Aug 20, 2018 2.9 Sep 16, 2019 2.64 Oct 12, 2020 2.257 Nov 08, 2021 3.505 Jul 31, 2017 2.467 Aug 27, 2018 2.906 Sep 23, 2019 2.741 Oct 19, 2020 2.24 Nov 15, 2021 3.495 Aug 07, 2017 2.492 Sep 03, 2018 2.903 Sep 30, 2019 2.737 Oct 26, 2020 2.234 Nov 22, 2021 3.493 Aug 14, 2017 2.497 Sep 10, 2018 2.912 Oct 07, 2019 2.742 Nov 02, 2020 2.204 Nov 29, 2021 3.478 Aug 21, 2017 2.474 Sep 17, 2018 2.921 Oct 14, 2019 2.727 Nov 09, 2020 2.188 Dec 06, 2021 3.44 Aug 28, 2017 2.513 Sep 24, 2018 2.923 Oct 21, 2019 2.735 Nov 16, 2020 2.202 Dec 13, 2021 3.414 Sep 04, 2017 2.794 Oct 01, 2018 2.947 Oct 28, 2019 2.692 Nov 23, 2020 2.194 Dec 20, 2021 3.395 Sep 11, 2017 2.8 Oct 08, 2018 2.984 Nov 04, 2019 2.702 Nov 30, 2020 2.211 Dec 27, 2021 3.375 Sep 18, 2017 2.75 Oct 15, 2018 2.961 Nov 11, 2019 2.711 Dec 07, 2020 2.246 Jan 03, 2022 3.381 Sep 25, 2017 2.701 Oct 22, 2018 2.925 Nov 18, 2019 2.688 Dec 14, 2020 2.247 Jan 10, 2022 3.394 Oct 02, 2017 2.682 Oct 29, 2018 2.896 Nov 25, 2019 2.672 Dec 21, 2020 2.311 Jan 17, 2022 3.404 Oct 09, 2017 2.622 Nov 05, 2018 2.84 Dec 02, 2019 2.667 Dec 28, 2020 2.33 Jan 24, 2022 3.421 Oct 16, 2017 2.605 Nov 12, 2018 2.773 Dec 09, 2019 2.652 Jan 04, 2021 2.336 Jan 31, 2022 3.464 Oct 23, 2017 2.594 Nov 19, 2018 2.7 Dec 16, 2019 2.627 Jan 11, 2021 2.403 Feb 07, 2022 3.538 Oct 30, 2017 2.602 Nov 26, 2018 2.63 Dec 23, 2019 2.621 Jan 18, 2021 2.464 Feb 14, 2022 3.581 Nov 06, 2017 2.673 Dec 03, 2018 2.544 Dec 30, 2019 2.658 Jan 25, 2021 2.478 Feb 21, 2022 3.624 Nov 13, 2017 2.706 Dec 10, 2018 2.511 Jan 06, 2020 2.665 Feb 01, 2021 2.495 Feb 28, 2022 3.701 Nov 20, 2017 2.683 Dec 17, 2018 2.46 Jan 13, 2020 2.657 Feb 08, 2021 2.548 Mar 07, 2022 4.196 Nov 27, 2017 2.648 Dec 24, 2018 2.413 Jan 20, 2020 2.625 Feb 15, 2021 2.588 Mar 14, 2022 4.414 Dec 04, 2017 2.617 Dec 31, 2018 2.358 Jan 27, 2020 2.595 Feb 22, 2021 2.717 Mar 21, 2022 4.343 Dec 11, 2017 2.601 Jan 07, 2019 2.329 Feb 03, 2020 2.546 Mar 01, 2021 2.796 Mar 28, 2022 4.334 Dec 18, 2017 2.568 Jan 14, 2019 2.338 Feb 10, 2020 2.511 Mar 08, 2021 2.857 Apr 04, 2022 4.274 Dec 25, 2017 2.589 Jan 21, 2019 2.34 Feb 17, 2020 2.518 Mar 15, 2021 2.94 Apr 11, 2022 4.196 Jan 01, 2018 2.637 Jan 28, 2019 2.343 Feb 24, 2020 2.555 Mar 22, 2021 2.954 Apr 18, 2022 4.17 Jan 08, 2018 2.639 Feb 04, 2019 2.341 Mar 02, 2020 2.514 Mar 29, 2021 2.941 Apr 25, 2022 4.211 Jan 15, 2018 2.673 Feb 11, 2019 2.361 Mar 09, 2020 2.468 Apr 05, 2021 2.945 May 02, 2022 4.285 Jan 22, 2018 2.684 Feb 18, 2019 2.4 Mar 16, 2020 2.343 Apr 12, 2021 2.939 May 09, 2022 4.428 Jan 29, 2018 2.723 Feb 25, 2019 2.471 Mar 23, 2020 2.217 Apr 19, 2021 2.945 May 16, 2022 4.591 Feb 05, 2018 2.753 Mar 04, 2019 2.502 Mar 30, 2020 2.103 Apr 26, 2021 2.962 May 23, 2022 4.694 Feb 12, 2018 2.724 Mar 11, 2019 2.549 Apr 06, 2020 2.022 May 03, 2021 2.981 May 30, 2022 4.727 Feb 19, 2018 2.676 Mar 18, 2019 2.625 Apr 13, 2020 1.951 May 10, 2021 3.051 Jun 06, 2022 4.977 Weekly U.S. All Grades All Formulations Retail Gasoline Prices Page 270 of 309 Source: U.S. Energy Information Administration, Weekly U.S. All Grades All Formulations Retail Gasoline Prices (Dollars per Gallon), retrieved from https://www.eia.gov/dnav/pet/pet_pri_gnd_dcus_nus_w.htm, June 27, 2022. Page 271 of 309 Appendix V. Employer Cost for Employee Compensation Year Quarter 1 Quarter 2 Quarter 3 Quarter 4 2017 35.28 35.28 35.64 35.87 2018 36.32 36.22 36.63 36.32 2019 36.77 36.61 37.03 37.10 2020 37.73 38.20 38.26 38.60 2021 39.01 38.91 39.55 40.35 2022 40.90 Year Quarter 1 Quarter 2 Quarter 3 Quarter 4 2017 37.05 37.56 37.77 36.60 2018 36.89 36.84 37.27 36.71 2019 37.08 37.37 37.69 37.90 2020 38.49 38.47 38.48 39.92 2021 40.05 40.63 41.09 42.03 2022 42.55 Employer Cost for Employee Compensation: All Civilian Workers Employer Cost for Employee Compensation: Construction, and Extraction, Farming, Fishing, and Forestry Occupations Source: U.S. Bureau of Labor Statistics, National Compensation Survey, Employer Cost for Employee Compensation, Civilian Workers Dataset, https://www.bls.gov/ncs/ect/#tables, released June 16, 2022. Civilian workers include both private industry and state and local government. Excluded from private industry are the self-employed, agricultural workers, and private household workers. Federal government workers are excluded from the public sector. Total compensation includes costs for wages and salaries as well as total benefits. Total benefits are comprised of five benefit categories (paid leave, supplemental pay, insurance (including health), retirement and savings, and legally required benefits. Estimates are for the average costs to employers for wages and salaries and benefit components, per employee hour worked. Page 272 of 309 Page 273 of 309 Appendix VI. Housing Prices Year Quarter 1 Quarter 2 Quarter 3 Quarter 4 2017 263.37 272.68 277.99 278.81 2018 284.60 291.73 297.33 296.83 2019 299.41 305.13 307.83 308.70 2020 311.25 314.98 316.70 321.55 2021 328.46 348.06 368.81 379.27 2022 395.89 All-Transactions House Price Index for Fort Collins, CO Source: U.S. Federal Housing Finance Agency, All-Transactions House Price Index for Fort Collins, CO (MSA), retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/ATNHPIUS22660Q, June 27, 2022. Estimated using sales prices and appraisal data. Data is not seasonally adjusted. Base period: Quarter 1 1995=100 Page 274 of 309 Appendix VII. Supply Chain Pressure Year Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 1998 -0.93032 -0.41374 -0.05084 -0.10571 -0.47633 -0.84618 -0.94885 -0.94589 -0.95603 -0.73666 -0.82609 -0.50452 1999 -0.24325 -0.05015 -0.40275 -0.29854 -0.3709 -0.40903 -0.64458 -0.45861 -0.32707 -0.12675 -0.0695 -0.00377 2000 -0.46431 -0.35662 -0.2285 0.106389 0.172254 -0.10022 -0.11162 -0.12004 -0.17839 -0.70187 -0.93461 -1.18408 2001 -1.13535 -0.97847 -0.97179 -1.21444 -1.26343 -0.82028 -0.87678 -0.72129 -0.59692 -1.16638 -1.25699 -0.99473 2002 -0.93507 -0.42215 -0.42723 -0.51338 -0.21848 -0.44126 -0.81823 -0.90962 -0.91433 -1.13153 -0.7526 -0.54509 2003 -0.49837 -0.36102 -0.23987 -0.4708 -0.19327 -0.21913 -0.14826 -0.19346 -0.08307 -0.30461 -0.29418 -0.26684 2004 -0.36472 -0.24478 0.100147 0.57858 0.533348 0.513092 -0.30433 0.264445 0.009061 -0.51984 0.04527 0.21218 2005 -0.09597 -0.21968 -0.2739 -1.33788 -1.07678 -0.95909 -1.03405 -0.77438 -0.03974 -0.064 -0.68406 -0.7464 2006 -0.41383 -0.68858 -0.45343 0.018786 0.116457 0.072781 -0.12504 0.092324 -0.53373 -0.3979 -0.20308 -0.43956 2007 -0.8521 -0.70942 -0.50367 -0.74828 -0.28134 -0.36329 -0.38771 -0.0232 -0.06523 -0.63406 -0.42425 -0.15214 2008 -0.31233 0.439418 0.191963 0.167316 -0.07001 0.300943 1.035653 0.2611 -0.55121 -1.05281 -1.50208 -0.58248 2009 -0.40802 -0.62588 -0.05314 0.659272 0.184964 -0.69437 -0.87571 -1.16552 -0.4753 -0.39492 -0.73187 -0.59847 2010 -0.23291 -0.0952 0.433731 0.28032 0.376808 -0.04954 0.07127 0.457999 0.431988 0.768152 0.430014 0.690846 2011 0.833567 0.413239 0.770698 1.598068 0.994596 0.257968 0.32234 -0.02521 -0.56273 -0.37809 0.151989 -0.05933 2012 0.357587 -0.03025 -0.394 -0.2722 -0.67682 -0.64192 -0.62987 -0.10213 -0.19955 0.040741 -0.31448 -0.12789 2013 -0.0485 -0.39875 -0.54348 -0.72539 -0.8223 -0.60519 -0.66219 -0.52251 -0.25446 -0.13223 -0.61167 -0.45242 2014 -0.61714 -0.24363 -0.56702 -0.79226 -0.73627 -0.62556 -0.77874 -0.60381 -0.78053 -0.55614 -0.95702 -0.35752 2015 -0.49721 -0.31592 -0.39421 -0.24677 -0.52178 -0.80683 -0.38197 -0.668 -0.38582 -0.19286 -0.62567 -0.57112 2016 -0.74285 -0.69213 -0.5837 -0.16687 -0.70393 -0.25133 -0.14934 0.130618 -0.27668 -0.02722 -0.30508 -0.25048 2017 0.214831 0.249522 0.133157 0.066983 -0.06794 0.157918 0.175424 0.472564 0.564101 0.811009 0.882981 0.728647 2018 0.619968 0.112802 0.499643 0.589813 0.38986 0.426212 0.425453 0.574479 0.482569 0.547604 0.455893 0.46954 2019 0.564204 0.15026 0.20798 0.043877 -0.64422 -0.45865 -0.43492 -0.32055 0.151478 0.063527 0.136371 0.015593 2020 0.057126 1.202295 2.593614 3.363095 2.771491 2.463189 2.717681 1.235885 0.594005 0.12583 0.730225 1.65447 2021 1.435185 1.904566 2.174058 2.480835 2.942833 2.680503 2.975062 3.288763 3.307559 3.855865 4.296702 4.38233 2022 3.684157 2.767151 2.801057 3.398199 2.899285 Global Supply Chain Pressure Index Source: Federal Reserve Bank of New York, Global Supply Chain Pressure Index, https://www.newyorkfed.org/research/policy/gscpi#/interactive. The Global Supply Chain Pressure Index (GSCPI) integrates a number of commonly used metrics with the aim of providing a comprehensive summary of potential supply chain disruptions. Global transportation costs are measured by employing data from the Baltic Dry Index (BDI) and the Harpex index, as well as airfreight cost indices from the U.S. Bureau of Labor Statistics. The GSCPI also uses several supply chain-related components from Purchasing Managers’ Index (PMI) surveys, focusing on manufacturing firms across seven interconnected economies: China, the euro area, Japan, South Korea, Taiwan, the United Kingdom, and the United States. The index is normalized such that a zero indicates that the index is at its average value with positive values representing how many standard deviations the index is above this average value (and negative values representing the opposite). Page 275 of 309 Page 276 of 309 Appendix VIII. Appropriated Projects Anticipating Inflation Impact Project Description Service Area Current Budget Contract Type Project Phase Impact of Inflation Buckinghorse Neighborhood Park Community Services $ 3,181,495 CM/GC Breaking Ground end of June 2022 Anticipating cost overruns that will be addressed during the 2023/24 budget process. Will also explore scope changes and value engineering. Carnegie Center Renovation Community Services $ 4,845,820 CM/GC Design near 20% and CM/GC Contractor on board Project costs rose, creating a shortfall, but the City was able to fill in the gap with grant funding. Southeast Recreation/Community Center Community Services $ 17,561,000 CM/GC Working to determine final site location and overall budget. Anticipating to post design RFP this fall of 2022. Anticipating cost overrun of about $15 million beyond 2023/24 budget request, due in large part to scope changes. Final project cost dependent on stakeholder partnerships. Laporte Bridges PDT $ 2,799,472 CM/GC CM/GC Contract in place. Currently providing preconstruction services at 60% Design Documents. Anticipated funding need of $2.8 million addressed through 2023/24 bridge program budget offers. College and Trilby PDT $ 10,658,706 CM/GC Draft RFP for CM/GC and 60% Design Documents Assumes Community Project grant funding. Anticipated funding need addressed by $3.8 million request from the general fund and $2 million from CCIP - Arterial Intersection funds in 2023/24 budget process. Laporte Corridor PDT $ 3,127,500 Undetermined Design near 30% Design Documents. Anticpated funding need addressed by $1.6 million general fund request adressed in 2023/24 budget process. Siphon Bicycle/Pedestrian Overpass PDT $ 4,805,050 Design/ Bid/ Build 30% Schematic Design Documents Pending 2023/24 MMOF grant award of $450,000. Anticipated funding need addressed by $450,000 request from the general fund and $600,000 from CCIP - Grade Separated Bicycle/Pedestrian Crossing funds in 2023/24 budget process. Operations Services: Facilities Major/Minor Repair & Replacement IES $ 3,840,484 Various Various Stages Some repairs/replacements may be delayed until next year. Funding gap reflected in 2023/24 enhacement offer. Streetlight Replacement Utilities $ 1,056,000 Performed In- House Ongoing LED conversion program may be extended. Water Production Replacement Program (SCADA) Utilities $ 515,000 T&M-Fixed Pricing Ongoing Minor projects may be delayed. Water Distribution System Replacement Utilities $ 1,000,000 T&M - Fixed Pricing Ongoing Reduction in pipe replaced in annual program. Water Meter Replacement Utilities $ 850,000 Performed In- House Ongoing Meters may stay in service beyond normal cycle. Water Reclamation Replacement Utilities $ 1,000,000 T&M+ Mark-Up - Fixed Pricing Ongoing Minor projects may be delayed. Wastewater Collection System Replacement program Utilities $ 1,750,000 T&M+ Mark-Up - Fixed Pricing Ongoing Reduction in pipe replaced in annual program. Cured in Place Pipe program Utilities $ 750,000 T&M - Fixed Pricing Ongoing Reduction in pipe lined in annual program. Grand Total $ 57,740,527 Page 277 of 309 Appendix IX. Asset Management & Enhancement 2023/24 Budget Offers Impacted by Inflation Page 278 of 309 ATTACHMENT 2 PROCUREMENT AND PROJECT DELIVERY METHODS Staff: Gerry Paul, Director of Purchasing Date: July 7, 2022 EXECUTIVE SUMMARY The City utilizes several different procurement methods to procure and deliver capital projects. Delivering a high performing capital project successfully requires thoughtful consideration of the contracting strategy including selection of the appropriate project delivery method and procurement approach. Although the Design/Bid/Build approach is the most conventional approach for delivering capital projects in the public sector, Alternative Delivery Methods offer innovative approaches with different opportunities and challenges to the traditional Design/Bid/Build. The primary benefit offered by an Alternative Delivery Method is involvement of the Construction Contractor early in the project design. This involvement offers the potential for improved cost and schedule estimating, enhanced constructability, and most importantly the reduction of risk and uncertainty. BACKGROUND/DISCUSSION: The project delivery method is the process by which a construction project is designed and constructed. The different project delivery methods are distinguished by the manner in which contracts between the City, designers and contractors are formed. The City utilizes several approaches to procure and deliver capital projects including: 1. Design/Bid/Build (DBB) 2. Construction Manager/General Contractor (CM/GC) or Construction Manager At-Risk (CMAR) 3. Alternative Project Delivery System (APDS) 4. Design/Build (DB) No single project delivery method is appropriate for every project. Each project must be evaluated to determine the optimum delivery method. A brief overview or each approach for delivering capital construction projects follows. Design/Bid/Build The Design/Bid/Build approach is the traditional method for delivering capital projects in the public sector. When using Design/Bid/Build, a sequential process begins with the design completed by the City or a Consultant, to furnish complete design services, and then solicit bids and awarding a separate construction contract based on the Consultant’s complete design. In the Design/Bid/Build contract the Construction Contractor “owns” delivery of the project in Page 279 of 309 accordance with the design to include all associated risk. However, the City “owns” the details of the design during construction and as a result, is responsible for the cost attributable to any errors or omissions of the design encountered in construction. The competitive procurement process used to select the Construction Contractor is the competitive sealed bid. Procurements accomplished by bid are awarded to the lowest Responsive and Responsible bidder. The City’s Construction Contract is the contracting mechanism utilized and the project cost is firm-fixed-price based on the bid schedule submitted by the awarded bidder. Potential advantages offered by the Design/Bid/Build approach include: - Primarily qualification-based selection of the Consultant - City maintains control of the design - Market based selection of the Construction Contractor with competitive pricing - Firm-fixed-price construction contract Limitations of the Design/Bid/Build approach include: - No contractor input during design may negatively impact cost and schedule - The amount of time required to perform a linear Design/Bid/Build delivery process - Construction schedules and cost estimates developed by the Consultant prior to construction onboarding can be unrealistic due to lack of Construction Contractor input - Low bid selection may lead to potential delays, poor quality, and other adverse outcomes - Changes in design subject to change orders Examples of Design/Bid/Build projects include: - Timberline Underpass for Trail System - Siphon Overpass for Trail System - Concrete Maintenance Phases 1, II, III - Transfort Bus Stop Upgrades Alternative Delivery Methods In addition to Design/Bid/Build the City utilizes several different Alternative Delivery Methods including: 1. Construction Manager/General Contractor (CM/GC) or Construction Manager At-Risk (CMAR) 2. Alternative Project Delivery System (APDS) 3. Design Build The primary benefit of utilizing an Alternative Delivery Method is early involvement in the project by the Construction Contractor. The role of the Construction Contractor during the design or pre-construction phase of the project is to share its expertise to provide input to the project team, to include, but not limited to the following: - Estimate quantities of materials, labor and equipment required for construction Page 280 of 309 - Determine tasks, sequencing of work, and schedule estimates - Provide estimates for costs early and regularly throughout the design process, in order to inform design and scope decisions - Understanding of availability, lead-time, shipping, cost, capacities of materials, labor, and equipment - Identify risks and methods or solutions to mitigate risk during design - Constructability, alternative solutions, value engineering, cost avoidance Contract Manager/General Contractor or Contract Manager At-Risk The Contract Manager/General Contractor (CM/GC) or Contract Manager At-Risk (CMAR) process engages the Construction Contractor early in the design process, typically at about 30% design completion. CM/GC or CMAR brings the Construction Contractor into the design process at a stage where definitive input can have a positive impact on the project. The Construction Contractor’s role during the design or pre-construction phase of the project includes, but is not limited to, price estimating, constructability reviews, value engineering, scheduling, phasing, and risk analysis. Most CM/GC or CMAR contracts include both lump sum pay items, and items that will be measured and paid on a unit price basis. Under the CM/GC approach the Construction Contractor competitively bids materials and subcontracts. A significant characteristic of this delivery method is the establishment of a Guaranteed Maximum Price (GMP) which is typically established when the design is 90% complete. As part of the establishment of the GMP an Independent Cost Estimate (ICE) is completed to confirm price reasonableness. Negotiations to establish the GMP is "open book” with the Construction Contractor disclosing their costs to the City. Once the GMP is established, the CM/GC “owns” delivery of the project in accordance with the design to include all associated risk. However, the City “owns” the details of the design during construction and as a result, is responsible for the cost attributable to any errors or omissions of the design encountered in construction. Limitations of the CM/GC or CMAR approach include: - Use of Federal funds require prior approval by the Federal awarding agency - Price risk due to the single source construction contract negotiations - There is no contractual relationship between the Consultant and Construction Contractor - Additional time may be necessary to build trust and partnership - Innovation can add or reduce cost and/or time CM/GC or CMAR contracts may be considered for high-risk, complex, schedule driven project where early Construction Contractor involvement is warranted, but not required at the initiation of the design process. This approach can be particularly valuable for non-standard types of designs where it is difficult for the City to develop the technical requirements that would be necessary for other project approaches without expert input. Examples of CM/GC or CMAR projects include: - Utilities Administration Building – 222 Laporte Ave. Page 281 of 309 - Police Training Center - College and Trilby Intersection - Vine/Lemay/BNSF Intersection Alternative Project Delivery System (APDS) The Alternative Project Delivery System (APDS) approach is an innovative delivery process for the design and construction of large-scale, complex, capital projects with high levels of risk and uncertainty. APDS is only used by the Utilities department. APDS is a team approach comprised of; 1) City project team; 2) Consultant team; and 3) Construction Contractor team. While the APDS approach shares similarities with the Construction Manager/General Contractor (CM/GC) or Contract Manager At-Risk (CMAR) delivery method, there are material differences including: 1. Selection of the Construction Contractor is qualification based with limited up-front competitive pricing; 2. The Construction Contractor team is engaged as early as the concept and alternative evaluation phases of the project; 3. Project cost is based on time and materials plus a fixed fee percentage mark-up. APDS projects typically do not include a Guaranteed Maximum Price (GMP); 4. City assumes primary risk for unforeseen and/or unanticipated conditions. Limitations of the ADPS approach include: - Federally funded contracts prohibit cost plus contracts - City assumes primary risk for unforeseen and/or unanticipated conditions - Time and materials plus a fixed fee percentage mark-up - No Guaranteed Maximum Price (GMP) Examples of APDS projects include: - Michigan Ditch - Poudre River Pipeline APDS is to be used solely for capital Improvement projects requiring new designs or processes to resolve complex and technical issues where it is difficult for the City to develop technical requirements necessary for traditional Design/Bid/Build, CM/GC, CMAR, or Design/Build. APDS may also be used on complex projects where multiple design alternatives exist and early input from a Construction Contractor would be advantageous to the City. Design/Build The Design/Build approach is one which the City contracts with a single entity to design and construct the capital project based on limited design details. This delivery method combines the design and construction phases of a project into a single contract. In the Design/Build contract the contractor retains a greater share of the risk. Page 282 of 309 Potential advantages offered by the Design/Build approach include: - Greater innovation in selecting design, materials and construction methods - Reduces claims due to design errors - Accelerates response time and dispute resolution through a team effort - Single contract that addresses quality, cost, and schedule from design through construction - Shortened project delivery time - Offers price certainty as construction cost is known and fixed during design Design/Build may be considered for capital improvement projects requiring: - Compressed project schedule and improved schedule certainty - Enhance cost certainty during the design process - Project scope can be adequately defined without 100% plans, specifications, and estimates - Limited time available for project oversight by City staff. Limitations of the Design/Build approach include: - Shifts primary control and responsibility to the Design/Builder - Requires comprehensive and carefully prepared performance specifications - The City may need to relinquish some control over the final details of design development - Competitive bidding of services and materials is managed by the Design/Builder - The City’s interests may be underrepresented throughout the process Due to the limitations of the Design/Build approach, this approach is not frequently utilized by the City. SUMMARY Delivering a high performing capital project successfully requires thoughtful consideration of the contracting strategy including selection of the appropriate project delivery method and procurement approach. Selection of the optimum project delivery approach can result in improved outcomes such as cost, schedule, innovation, and reduced risk. The below table highlights the significant differences between each approach. Page 283 of 309 Distinguishing Factors Design/Bid/Build CM/GC Design/Build APDS Early Supplier Involvement X X X Complexity & Innovation X X X City "Owned" Design Risk X X X City "Owned" Construction Risk X Construction Contractor Selection Primarily Price Base X Firm-Fixed Price Cost X Guaranteed Maximum Price (GMP) X X Open Book Financials X X X Page 284 of 309 The Impact of Inflation on Capital Projects 07-07-22 Sheena Frève Senior Analyst, Financial Planning & Analysis Gerry Paul Director of Purchasing Page 285 of 309 •What questions does Council Finance Committee have regarding the impact of inflation on capital projects? •What questions does Council Finance Committee have regarding methods of procurement and project delivery? 2Council Finance Committee Considerations Page 286 of 309 3Agenda •Inflation Measures •Project Impacts •Revenue Considerations •Procurement and Project Delivery Methods •Questions? Page 287 of 309 Inflation is at Historic Levels •The Consumer Price Index increased by 8.6% from May 2021 to May 2022. •This is the highest year-over- year inflation rate in forty years. 4 Consumer Price Index 200 220 240 260 280 300 2018 2019 2020 2021 2022 Inflation Has Increased 8.6% since May 2021 0% 2% 4% 6% 8% 10% 2018 2019 2020 2021 2022 Consumer Price Index Increase Over Same Month in Prior Year Source: US Bureau of Labor Statistics, CPI for All Urban Consumers (CPI-U), retrieved from https://data.bls.gov/cgi- bin/surveymost Page 288 of 309 Inflation is at Historic Levels •The Engineering News-Record (ENR) Construction Cost Index (CCI) for Denver, which tracks horizontal construction, like streets and bridges, shows a 10% increase since May 2021. •The ENR Building Cost Index (BCI) for Denver, which tracks vertical construction, like buildings, shows a 17% increase since May 2021. 5 Construction Indices show increases beyond CPI 4,000 5,000 6,000 7,000 8,000 9,000 2018 2019 2020 2021 2022 Construction Indices are Rising Faster than CPI Denver Building Cost Index Denver Constuction Cost Index 0% 4% 8% 12% 16% 20% 2018 2019 2020 2021 2022 Construction Costs Have Grown Over 10% Compared to the Same Time Last Year Denver BCI Increase Over Same Month in Prior Year Denver CCI Increase Over Same Month in Prior Year Source: Engineering News-Record, City Cost Index -Denver, http://www.enr.com/economics/current_costs Page 289 of 309 Inflation is at Historic Levels •This index, published by the Colorado Department of Transportation, tracks the cost of certain elements, such as asphalt and concrete, in construction projects bid and awarded. •The index shows an increase of 16% from the first quarter of 2021 to 2022. 6 The Colorado Construction Cost Index Source: Colorado Department of Transportation, Colorado Construction Cost Index Report, Calendar Year 2022, First Quarter, retrieved from https://www.codot.gov/business/eema/constructioncostindex 0.8 1 1.2 1.4 1.6 1.8 Q1 2017 Q2 2017 Q3 2017 Q4 2017 Q1 2018 Q2 2018 Q3 2018 Q4 2018 Q1 2019 Q2 2019 Q3 2019 Q4 2019 Q1 2020 Q2 2020 Q3 2020 Q4 2020 Q1 2021 Q2 2021 Q3 2021 Q4 2021 Q1 2022 The Colorado Construction Cost Index Indicates a 16.2% Increase from Q1 2021 to Q1 2022 Page 290 of 309 Inflation is at Historic Levels •Fuel is a major cost driver for construction projects. •Gas prices have increased by 62% since June 2021. 7 Gas Prices are Rising Rapidly Source: U.S. Energy Information Administration, Weekly U.S. All Grades All Formulations Retail Gasoline Prices (Dollars per Gallon), retrieved from https://www.eia.gov/dnav/pet/pet_pri_gnd_dcus_nus_w.htm, June 27, 2022. $1.00 $2.00 $3.00 $4.00 $5.00 $6.00 2018 2019 2020 2021 2022 Gas Prices (All Grades) Have Increased by 62% Since June 2021 Page 291 of 309 Inflation is at Historic Levels •The Employee Compensation Index indicates that the cost of labor is rising. •Total compensation for all civilian workers rose by 4.8% from March 2021 to March 2022. •Total compensation in construction occupations rose by 6.2% during the same period. 8 Labor Costs are Rising Source: U.S. Bureau of Labor Statistics, National Compensation Survey, Employer Cost for Employee Compensation, Civilian Workers Dataset, https://www.bls.gov/ncs/ect/#tables, released June 16, 2022. -4.0% -2.0% 0.0% 2.0% 4.0% 6.0% 8.0% 2018 2019 2020 2021 2022 The Cost of Labor is Rising, with Construction Labor Costs Rising at a Faster Rate than All Civilian Workers when Compared to the Same Time Last Year Construction Labor Costs Change Over Prior Year All Civilian Workers Labor Cost Change Over Prior Year Page 292 of 309 Inflation is at Historic Levels •House prices in Fort Collins have increased by 21% from the first quarter of 2021 to the first quarter of 2022. •As right-of-way costs are driven by fair market value, ROW costs have increased rapidly as well, contributing to increased project costs. 9 Right-of-Way Costs follow Fair Market Value Source: U.S. Federal Housing Finance Agency, All- Transactions House Price Index for Fort Collins, CO (MSA), retrieved from FRED, Federal Reserve Bank of St. Louis; https://fred.stlouisfed.org/series/ATNHPIUS22660Q, June 27, 2022. 200 250 300 350 400 450 2018 2019 2020 2021 2022 House Prices in Fort Collins increased by 21% from March 2021 to March 2022 Page 293 of 309 Inflation is at Historic Levels •The Global Supply Chain Pressure Index (GSCPI) tracks the state of global supply chains using data and surveys from the transportation and manufacturing sectors. •Recent trends suggest a stabilization of pressures at historically high levels, according to the GSCPI’s creators. 10 Global Supply Chain Pressures Source: Federal Reserve Bank of New York, Global Supply Chain Pressure Index, https://www.newyorkfed.org/research/policy/gscpi#/interac tive. -2.00 -1.00 0.00 1.00 2.00 3.00 4.00 5.00 The Global Supply Chain Pressure Index Indicates Historically High Level of Pressure Page 294 of 309 City Projects Have Already Been Impacted •The City’s budget process, by design, has a long lead time. •Research and preparation for budget offers for 2022 was conducted in the fall and winter of 2020 and spring of 2021. •This makes the current level of inflation a challenge, particularly for the City’s construction projects. 11 0.0% 2.0% 4.0% 6.0% 8.0% 10.0% 12.0% The Timing of the Budget Process Compared to Construction Inflation Staff is researching and preparing budget offers Budget review and approval Approved projects go out to bid Page 295 of 309 City Projects Have Already Been Impacted 12 •Inflation and supply chain issues have caused some recent projects to exceed the original budget. •Should a capital project exceed its original budget, staff assess for progress, scope/design changes, or an additional appropriation. The appropriation would surface either through the budget process or through a supplemental appropriation. •The electric transformer replacement program experienced a dual challenge of inflation and supply chain delays. Inflation: Appropriated Projects Already Addressed Project Description Service Area Original Budget Budget Increase Percentage Increase East Park District Maintenance Facility Community Services $5,800,000 $1,200,000 21% Southridge Golf Course Irrigation System Replacement Community Services $5,000,000 $1,200,000 24% Linden Street PDT $3,861,000 $500,000 13% South Timberline Corridor PDT $8,723,228 $2,148,000 25% Vine/Lemay/BNSF Intersection PDT $28,723,630 $1,380,000 5% Electric transformer replacement program Utilities $792,811 $1,432,000 181% Grand Total To-Date $52,900,669 $7,860,000 14.8% Page 296 of 309 More Project Impacts are Expected 13 Inflation: Appropriated Projects Anticipating Inflation Impact Project Description Service Area Current Budget Contract Type Project Phase Impact of Inflation Buckinghorse Neighborhood Park Community Services $ 3,181,495 CM/GC Breaking Ground end of June 2022.Anticipating cost overruns that will be addressed during the 2023/24 budget process. Will also explore scope changes and value engineering. Carnegie Center Renovation Community Services $ 4,845,820 CM/GC Design near 20% and CM/GC Contractor on board. Project costs rose, creating a shortfall, but the City was able to fill in the gap with grant funding. Southeast Recreation/Community Center Community Services $ 17,561,000 CM/GC Working to determine final site location and overall budget. Anticipating to post design RFP this fall of 2022. Anticipating cost overrun of about $15 million beyond 2023/24 budget request, due in large part to scope changes. Final project cost dependent on stakeholder partnerships. Laporte Bridges PDT $ 2,799,472 CM/GC CM/GC Contract in place. Currently providing preconstruction services at 60% Design Documents. Anticipated funding need of $2.8 million addressed through 2023/24 bridge program budget offers. College and Trilby PDT $ 10,658,706 CM/GC Draft RFP for CM/GC and 60% Design Documents. Assumes Community Project grant funding. Anticipated funding need could be addressed with $3.8 million request from the general fund and $2 million from CCIP -Arterial Intersection funds in 2023/24 budget process. Laporte Corridor PDT $ 3,127,500 Undetermined Design near 30% Design Documents.Anticipated funding need addressed by $1.6 million general fund request in 2023/24 budget process. Siphon Bicycle/Pedestrian Overpass PDT $ 4,805,050 Design/ Bid/ Build 30% Schematic Design Documents Pending 2023/24 MMOF grant award of $450,000. Anticipated funding need could be addressed by $450,000 request from the general fund and $600,000 from CCIP -Grade Separated Bicycle/Pedestrian Crossing funds in 2023/24 budget process. Operations Services: Facilities Major/Minor Repair & Replacement IES $ 3,840,484 Various Various Stages Some repairs/replacements may be delayed until next year. Funding gap reflected in 2023/24 enhancement offer. Streetlight Replacement Utilities $ 1,056,000 Performed In-House Ongoing LED conversion program may be extended. Water Production Replacement Program (SCADA)Utilities $ 515,000 T&M-Fixed Pricing Ongoing Minor projects may be delayed. Water Distribution System Replacement Utilities $ 1,000,000 T&M -Fixed Pricing Ongoing Reduction in pipe replaced in annual program. Water Meter Replacement Utilities $ 850,000 Performed In-House Ongoing Meters may stay in service beyond normal cycle. Water Reclamation Replacement Utilities $ 1,000,000 T&M+ Mark-Up -Fixed Pricing Ongoing Minor projects may be delayed. Wastewater Collection System Replacement program Utilities $ 1,750,000 T&M+ Mark-Up -Fixed Pricing Ongoing Reduction in pipe replaced in annual program. Cured in Place Pipe program Utilities $ 750,000 T&M -Fixed Pricing Ongoing Reduction in pipe lined in annual program. Grand Total $ 57,740,527 Page 297 of 309 Impact on 2023/2024 Budget Offers 14 Impact of Inflation on 2023/24 Capital Project Budget Offers •Inflation has created a high level of uncertainty. •Many capital projects requested above average contingency, often from 15-25%. •Inflation escalators were built into many projects, ranging from 6% to 31%. •Some offers anticipate incorporating scope changes and value engineering to counter funding shortfalls. 2023/2024 Capital Project Budget Offers Impacted by Inflation Service Area Offer Name Offer Total 2023 Offer Total 2024 Community Services Recreational Trail Development $2,495,510 $771,838 Community Services Neighborhood Park Development $3,777,107 $3,802,609 Community Services Community Park Development $757,026 $110,744 Community Services Build Community Garden in Traverse Park $140,000 $0 Community Services 9/11 Memorial at Spring Park $300,000 $0 Community Services CCIP -Southeast Community Center Construction $15,201,000 $0 Judicial Services Municipal Court Services -Court Remodel Option 1 $13,000,000 $0 Judicial Services Municipal Court Services -Court Remodel Option 2 $21,000,000 $0 PDT Power Trail at Harmony Road Grade-Separated Crossing and Trail Extension (Design and Construction)$4,400,000 $0 PDT Downtown Quiet Zone -Design of Wayside Horns $500,000 $0 PDT Siphon Bicycle/Pedestrian Overpass (Construction)$1,500,000 $0 PDT College and Trilby Intersection Improvements (Construction)$3,870,000 $1,800,000 PDT Turnberry Road and Suniga Road Extensions (30% Design)$300,000 $0 PDT Laporte Avenue Corridor Improvements (Construction)$0 $1,572,500 PDT Automated Wash Bay Facility Construction $2,710,000 $0 PDT Hoffman Mill Scale House Renovation $250,000 $0 PDT Americans With Disabilities Act (ADA) System Upgrades $3,570,000 $0 Utility Services Landfill Groundwater Remediation IGA $650,000 $100,000 Utility Services Utilities: Light & Power -Grid Integrated Water Heater Installations $193,000 $655,000 Utility Services Utilities: Light & Power -Direct Install Demand Response T-stat Replacement $119,000 $185,000 Utility Services Environmental Learning Center Flow Restoration Project $2,089,196 $0 Utility Services Utilities: Light & Power -Land Acquisition for New Electric Substation serving Northeast Fort Collins $1,085,000 $0 Utility Services Utilities: Light & Power -New Electric Substation serving Northeast Fort Collins $300,000 $7,876,000 Utility Services Utilities: Light & Power -Circuit 638 Extension and Circuit 608 Contingency $465,000 $0 Utility Services Utilities: Light & Power -Install Circuit 628 $0 $1,730,000 Utility Services Utilities: Light & Power -Utility Network Migration & ADMS Enhancements $830,000 $250,000 Utility Services Utilities: Light & Power -Cable Handling Facility for Cut-To-Length Program $0 $1,551,472 Utility Services Utilities: Light & Power -System Relocations Due to Road, Intersection and Alley Improvements $400,000 $400,000 Grand Total $79,901,839 $20,805,163 Page 298 of 309 Impact on 2023/2024 Budget Offers 15 Impact of Inflation on Asset Management Budget Offers •Many ongoing asset management offers are insufficient to meet City needs. Enhancement offers were submitted to achieve desired replacement cycles and level of service. •In some cases, offers anticipate lowering the level of service if additional funds are not available. •Specific items are subject to large price increases: HVAC equipment between 25% to 300%, traffic signal poles by 90% this year. •Many offers have a 10-15% cost escalator built in. Some have another 10-15% contingency on top of current pricing. •Inflation, sometimes compounded by deferred maintenance, was a factor in about 75 asset management and enhancement offers •Long lead times for certain equipment have added another layer of volatility to the mix. Items that previously were available within a few weeks or a month may take 35 to 60 weeks. This is especially an issue with older buildings and systems at the end of their useful life. Utility Services, $88.M Planning, Dev & Transportation, $63.1M Information & Employee Svcs, $49.3M Community Services, $10.6M Police Services, $4.9M 2023/2024 Asset Management and Enhancement Offers Impacted by Inflation Page 299 of 309 The Other Side of the Equation: Higher Revenues 16 Increased Sales Tax •Inflation is almost always adding to the cost of goods – and increasing sales tax revenues at the same time. •Each month builds on the inflation increase of the month before. •Since May 2021, inflation has added about $5.5 million to the City’s sales tax revenues. 4% 96% Of the $145.6M in sales tax collected from June 2021 to May 2022, about $5.5M or 4% can be attributed to inflation. Amount Attributable to Inflation Regular Sales Tax Receipts Inflation Increases Sales Tax Collections Over Time Month CPI % Change Compounded Sales Tax Receipts Attributable to Inflation June 2021 0.9%$101,474 July 2021 0.5%$176,142 August 2021 0.2%$181,913 September 2021 0.3%$236,912 October 2021 0.8%$341,965 November 2021 0.5%$382,878 December 2021 0.3%$391,477 January 2022 0.8%$655,559 February 2022 0.9%$549,860 March 2022 1.3%$651,070 April 2022 0.6%$899,097 May 2022 1.1%$935,185 Change May 2021-May 2022 8.6%$5,503,532 Page 300 of 309 The Other Side of the Equation: Higher Revenues •The Federal Reserve has raised the interest rate to combat inflation: 17 Rising Interest Rates 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 3.50% Jan-22 Feb-22 Mar-22 Apr-22 May-22 City of Fort Collins Investment Rate of Return vs. Market Rates Fixed Income Rate of Return LGIP Rate of Return 5-year Treasury Bill Money Market Deposit Rate 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 2017 2018 2019 2020 2021 City of Fort Collins Historical Investment Rate of Return vs. Treasury Rates City Portfolio Rate of Return 5-year Treasury Bill March 17 25 basis points May 5 50 basis points June 16 75 basis points •Over time, this will lead to a higher yield on investments. The City’s Local Government Investment Pool (LGIP) responds to changing market conditions more quickly than the rest of the portfolio. •Interest rate hikes this year have contributed to interest income that is 23% higher than budgeted year-to-date. Page 301 of 309 Anticipating Future Impacts •Right-of-Way costs may stabilize as rising interest rates cool the housing market. •Over the next five years, the Bipartisan Infrastructure Law (BIL) may increase inflation pressures in the construction industry, as local governments will be awarded funding and will bid their projects on the same timeline. Source: “The Bipartisan Infrastructure Law Will Deliver for Colorado”, US Department of Transportation, April 11, 2022, retrieved from https://www.transportation.gov/briefing-room/bipartisan- infrastructure-law-will-deliver-colorado on 6/10/2022. 18 Formula Based Funding Colorado Expects to Receive from the BIL Program Amount (CO)Notes Federal Highway Formula Funding for Roads and Bridges $4 Billion 29% increase Formula Funding to reduce transportation related emissions $86 million Promoting Resilient Operations for Transformative, Efficient, and Cost- saving Transportation (PROTECT) Program (Formula Based)$98 million New FAST Act Transit Funding $950 million 29% increase New and Expanded Competitive Grant Programs Included in the BIL Program Amount (National)Notes Federal Highway Administration (FHWA) competitive grants for nationally significant bridges and other bridges $15.77 Billion New Rebuilding American Infrastructure with Sustainability and Equity (RAISE) Grants $15 Billion Expanded Safe Streets for All $6 Billion New Infrastructure for Rebuilding America (INFRA) Grant $14 Billion Expanded Federal Transit Administration (FTA) Low and No Emission Bus Programs $5.6 Billion Expanded FTA Buses + Bus Facilities Competitive Program $2 Billion Expanded Capital Investment Grants (CIG) Program for high-capacity transit $23 Billion Expanded MEGA Projects $15 Billion New Promoting Resilient Operations for Transformative, Efficient, and Cost- saving Transportation (PROTECT) Program (Competitive)$1.4 Billion New FTA All Station Accessibility Program $1.75 Billion New Charging and fueling infrastructure discretionary grants $2.5 Billion New FHWA Nationally Significant Federal Lands and Tribal Projects $1.78 Billion Expanded Strengthening Mobility and Revolutionizing Transportation (SMART) Grant Program $1 Billion New Page 302 of 309 19Procurement and Project Delivery Methods Procurement and Project Delivery Methods Cost Mitigation Techniques •Selection of project delivery methods •Effective project management •Competition •Design, value engineering, and alternative materials •Project scheduling and phasing •Expedite material purchased to lock-in pricing •Avoid change orders Headwinds •Unprecedented inflation •Material constraints & lead-time •Tight contractor and labor market Page 303 of 309 20Procurement and Project Delivery Methods Design/Bid/Build (DBB) •Traditional method for delivering capital projects •Sequential process with design completed by City or Consultant based on time & materials • Construction bid awarded to lowest responsive and responsible Contractor •Construction contractor “owns” delivery including risk •City “owns” design Advantages • Design consultant selection primarily based on qualifications •City maintains control of design •Market based selection of construction contractors with competitive pricing •Firm-fixed price construction contract Limitations •No contractor input during design may negatively impact cost •Linear process may extend time •Low bid may lead to delays, poor quality, and other adverse outcomes •Changes in scope subject to change orders Examples •Timberline Underpass for Trail System • Siphon Overpass for Trail System •Concrete Maintenance Phases I, II, III • Transfort Bus Stop Upgrades Page 304 of 309 21Procurement and Project Delivery Methods Construction Manager/General Contractor (CM/GC) •Design completed by City or Consultant based on time & materials • Construction contractor contracted early in the design process (~30%) •Guaranteed Maximum Price (GMP) established at ~90% design •Competitively quote materials and subcontracts & Independent Cost Estimate (ICE) •Construction contractor “owns” delivery including risk •City “owns” design Advantages •Early construction contractor involvement –definitive input can have positive impact • Design consultant selection primarily based on qualifications •City maintains control of design • Guaranteed Maximum Price (GMP) & open book negotiations • Lump sum & unit price-based pricing Limitations •Price risk due to single source construction contract negotiations •Requires trust between City, consultant, and construction contractor •Innovation can add or reduce cost and/or time Examples •Utilities Administration Building – 222 Laporte Ave. •Police Training Center •College and Trilby Intersection •Vine/Lemay/BNSF Intersection Page 305 of 309 22Procurement and Project Delivery Methods Alternative Project Delivery System (APDS) •Design completed by City or Consultant based on time & materials • Construction contractor contracted as early as the concept and alternative evaluation phases • Price estimating, constructability, value engineering, scheduling, phasing, risk analysis •Competitively quote materials and subcontracts & Independent Cost Estimate (ICE) Advantages •Early construction contractor involvement •Constructability, alternative solutions, value engineering, cost avoidance •Identify risks and methods or solutions to mitigate risk during design Limitations •City assumes primary risk for unforeseen and/or unanticipated conditions •Time and materials plus a fixed fee percentage mark-up •No Guaranteed Maximum Price (GMP) •Federally funded contracts prohibit cost plus contracts Examples •Michigan Ditch • Poudre River Pipeline Page 306 of 309 Distinguishing Factors Design/Bid/Build CM/GC Design/Build APDS Early Supplier Involvement X X X Complexity & Innovation X X X City "Owned" Design Risk X X X City "Owned" Construction Risk X Construction Contractor Selection Primarily Price Based X Firm-Fixed Price Cost X Guaranteed Maximum Price (GMP) X X Open Book Financials X X X 23Procurement and Project Delivery Methods Procurement and Project Delivery Methods Page 307 of 309 24Mitigation Techniques Budget Reserve for Inflation •Staff has made a General Fund reserve assignment in the amount of $4.0M •Effectively, this withholds this amount from use in the 2023-2024 budget •The balance can be utilized by Council at any time and for any governmental purpose •Provides a cushion of approximately 2% of annual governmental expenditures •Year-end 2021 Fund Balances (reserves) will be reviewed with the Finance Committee at its September 1, 2022 meeting, coinciding with delivery of the Recommended Budget on September 2. Page 308 of 309 •What questions does Council Finance Committee have regarding the impact of inflation on capital projects? •What questions does Council Finance Committee have regarding methods of procurement and project delivery? 25Council Finance Committee Considerations Page 309 of 309