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HomeMy WebLinkAboutResolution - HRA 88-01 - Approve TIF Plans - Elim Shores - 10/18/1988 RESOLUTION NO. AIA9 RU- Q l RESOLUTION GIVING APPROVAL TO A TAX INCREMENT FINANCING PLAN IN CONNECTION WITH THE ELIM SHORES, INC. PROJECT UNDER CHAPTER 469, MINNESOTA STATUTES. WHEREAS, the City of Eden Prairie, Minnesota (the "City") has established the Housing and Redevelopment Authority in and for the City of Eden Prairie (the "Authority") for the purpose, among others, to undertake tax increment projects under Minnesota Statutes, Chapter 469 (the "Act") ; WHEREAS, Elim Homes, Inc. , a Minnesota nonprofit corporation acting on behalf of itself and for Elim Shores, Inc. , an affiliated Minnesota nonprofit corporation (collectively, the "Developer") has filed a proposal dated August 12, 1988 with the City (the "Proposal") requesting that the City and the Authority approve a project which will consist of the acquisition of the real property described on Exhibit A attached hereto and the construction thereon of a 64-unit housing facility and related common recreation and support facilities for rental to elderly persons and families of low and moderate income (the "Project") ; and WHEREAS, the Developer has requested the approval of an interest reduction program for the Project as permitted by the Act (Minnesota Statutes §469.176, Subd. 4 (b) ) to be funded with revenues derived from a tax increment financing plan; and WHEREAS, based in part upon the representations of the Developer in the Proposal (in particular, pages 5 and 6 thereof) the Project is not reasonably expected to occur solely through private investment within the reasonable forseeable future and, accordingly, tax increment financing is deemed necessary to encourage the development of the Project and to serve the purposes of the Act as more fully set forth herein; and WHEREAS, based upon the Proposal and other information provided to the Authority as of this date, the Authority has preliminarily determined that it is necessary and appropriate to proceed with the Project as provided herein: NOW, THEREFORE, THE BOARD OF COMMISSIONERS OF THE HOUSING AND REDEVELOPMENT AUTHORITY IN AND FOR THE CITY OF EDEN PRAIRIE HEREBY RESOLVES AS FOLLOWS: 1. The Authority hereby adopts and approves the Tax Increment Financing Plan for Elim Shores Project (the "Tax Increment Financing Plan") as attached hereto as Schedule I. 2. The Tax Increment Financing Plan is hereby incorporated by reference herein as if set forth in full herein including the establishment of the tax increment financing district as a housing district and the findings, expectations, estimates and determinations set forth therein. 3. The Tax Increment Financing Plan is hereby determined to be in full compliance with the provisions of the Act including, without limitation, Minnesota Statutes §469.175, Subd. 1. 4. Before the City shall adopt and approve the Tax Increment Financing Plan and the tax increment district specified in the Tax Increment Financing Plan, the Secretary of this Authority shall transmit copies of the Tax Increment Financing Plan to the members of the Hennepin County board of Commissioners and the members of School District No. 272 (being the only county and school district, respectively, in which the proposed tax increment financing district is located) and shall advise the: members of the County Board of Commissioners and said school district that this Authority will provide an opportunity to such members to meet with this Authority regarding the Tax Increment Financing Plan and such tax increment district if requested in writing to the Secretary of the Authority within thirty days from the date of such transmittal as provided by Minnesota Statutes §469.175, Subd. 2. 5. This Authority hereby determines that the Tax Increment Financing Plan contains the information required to be presented to the members of the County Board of Commissioners and school district pursuant to Minnesota Statutes §469.175, Subd. 2, including the Authority,s estimate of the fiscal and economic implications of the proposed Tax Increment Financing District. 6. In addition to the transmittal to the members of the Hennepin County Board of Commissioners and the members of School District No. 272 as described in Paragraph 4 hereof, the Tax Increment Financing Plan shall be transmitted to the City Council by the Secretary of this Authority together with a request and recommendation that following the notice, consultations and public hearing required by Minnesota Statutes §469.175, Subd. 2 and Subd. 3, the City Council approve the Tax Increment Financing Plan. # Approved and adopted by the Housing and Redevelopment Authority of the City of Eden Prairie, Minnesota this day of October, 1988. Mayor ATTEST: I TAX INCR EMENT FINANCING PLAN FOR ELIM SHORES PROJECT I. BACKGROUND _.. _ ELIM_.Homes, Inc. ,_ ,a Minnesota non-profit corporation (the "Developer" ) , has proposed the construction and operation of a rental -housing, .facil_ity _ (the- ".Rroject"_)_,min the,.:_City. of __Eden 'Prairie, Minnesota (the "City" ) , consisting of approximately 64 apartments and common recreation and support facilities. The Project will be located adjacent to Lake Mitchell, near the intersection of Highway 5 and Country Road 4, on the real estate described on Exhibit A hereto (the "Project Site") . The Project will be designed for rental to elderly persons and families of • low to moderate income, and will offer a full range of living and care services. The Developer intends to finance construction of the Project through the issuance by the City of multifamily housing revenue bonds (the "Bonds" ) pursuant to Minnesota Statutes, Chapter 462C, which will be secured by a first mortgage on this Project and the Project Site and by full recourse loan agreement with the Developer-. In order to make the Project and its financing feasible, the Developer has requested the Housing and Redevelopment Authority of the City of Eden Prairie (the "Authority" ) to finance an -interest reduction program for the Project with revenues derived from a tax increment financing plan established for the Project, pursuant to Minnesota Statutes, Section 469.176, subdivision 4(b) . • II. STATUTORY AUTHORITY The Authority has power and authority to establish tax increment financing districts pursuant to Minnesota Statutes, Sections 469-.174 to 469 .179 (the "Act") , and to use tax incrementsy-to reduce interest payments on the Bonds pursuant to Minnesota Statutes, -S.ec•ti6n.-A69 .012,csiibdivision T through -10 and an =_yI-nt-ere,stdE educ€ion - -Program •',adopted b� the &uthority- on 19 ' III. BOUNDARIES AND CLASSIFICATION OF DISTRICT The Authority hereby creates a tax increment financing district (the "District" ) consisting of a "housing district" as defined in S.e.c.tion 469.174, subdivision 11, of the Act, and encompassing the parcels of property identified on Exhibit B attached hereto. The Authority hereby finds that the Project, which i-s -to be located within the boundaries of the District, is intended for occupancy, in part, by persons or families of low and- moderate income' within the meaning of Section 469.174, subdivision 11, of the Act. The Authority also hereby finds that at least 70% of the rental units in the Project will be available _ to low and moderate income persons, as set forth in Part VI hereof, -and therefore not more than one-third of the total fair market value of the Project consists of improvements. to be constructed for commercial uses or for uses other than low and moderate income housing. - IV. STATEMENT OF OBJECTIVES The Authority has determined that there is a need for development of rental housing facilities in the City, and in -2- particuld_a_ need for development of rental housing facilities which provide a high quality^ of life for loci to moderate income elderly persons -or families in the City, in a manner consistent with the City's comprehensive plan and housing policies. The 661e6t"ives sought toIbe accomplished by the Authority in carrying out' this-Tax`Irncrement Financing Plan are to "meet such needs by: �1.��`promoting and securing the prompt development of the ------gFaperty in the District in a manner . consistent with the C-it -comprehensive plan" and housing policies; 2. promoting and securing additional housing and employment opportunities in the City, thereby improving ` City living standards, reducing unemployment and preventing ai'eas 'of chronic unemployment and the loss of skilled and unskilled labor and other human resources; 3. improving the financial base of the . City and surrounding area, and increasing the tax base; and 4. ' encouraging the development of safe, decent and attractive rental housing in the City, and particularly s rental housing `designed for occupancy by elderly persons or families of low or moderate income. I V. DEVELOPMENT ACTIVITIES The development program for the Project consists of the 4 acquisition and construction by the Developer of an approximately ! 64-unit multifamily rental housing facility designed for occu- pancy by elderly persons -or families of low to moderate income. n order to permit the Developer to keep rentals for the units at an affordable level and to permit the Developer to provide low -3- rent units as .provided. -in Part VI below, the Authority will use tax increments derived from the District to pay a portion of the interest on the Bonds, or other first mortgage financing used to _ finance the Project. The Authority does not intend to acquire any property wi4ip :-the lPiskrict ,i L onnection with.. the development of the Project. - `..: . 'r� • = The Authority has not entered into any contracts at the present time . relating to the development activities to take place within the District. However, the Authority reasonably expects to enter into a ' Development Agreement with the Developer, under which the Developer agrees to construct the Project and the Authority agrees to provide tax increment financing assistance through an interest reduction program as described herein. The Development Agreement will also (a) provide income limitations for the rental units as set forth in Part VI hereof and as required by Minnesota Statutes, Section 469.012, subdivision 8, (b) provide that, upon any sale or transfer of the Project by the Developer, the Authority shall be entitled to a payment by the Developer in an amount determined pursuant to Part VII hereof, as required . by Minnesota Statutes, Section 469. 012, subdivision 9, and (c) provide rent limitations for 13 of the units as set forth in Part VI hereof. It is currently expected that construction of the Project will commence on or about October, 1988, and that the Project will be available for initial occupancy on or. about June, 1989. -4- VI . - ,LOW AND MODERATE INCOME AND RENT LIMITS L,, .-.r> =Ttie Development Agreement with ' the Developer will provide; and the- - Developer shall agree, that as long as tax increment financing assistance through the interest reduction program (as des-cribed herein) is being provided for the Project, } the '-Dbve`loper -�a1=1-1--mak,e a-'14661 -faith- --effort to ensure (a) that I 20% of the rental units in the Project are made available to and occupied by persons or families whose anticipated annual income (at initial occupancy) is not- more -than 50% of the' medianincome '(adjusted for family size) for the Twin Cities Metropolitan Area, as established from time to time by the United States Department of - -Housing -and- -Urban ' Development ( "HUD" ) , and (b) that an addit cxial --50%-'' of the rental units are made available to and occupied by persons or families whose anticipated annual income (at i-ni-fial occupancy) is not more than 80% of the median income (adjusted for family size) for the Twin Cities Metropolitan Area, as established from time to time by HUD. The Development Agree- ment will also provide --for • income certification at the time of initial occupancy and other measures designed to verify the extent to which the low and moderate income occupancy goals are met. The Development Agreement with the Developer will also provide, and the Developer shall agree, that as long as tax increment financing assistance through the interest reduction program is being provided for the Project, the Developer will ake a good faith effort to limit the monthly rents for thirteen (13) , or twenty percent (20%) , of the units as follows.: i Unit -Type- __—==__ -'_ - Number of Units Rent Limit 1 Bedroom (575 s'q: =ft: ) 2 $295 1 Bedroom (619 sq. ft. ) 7 $340 1 Bedroom/Den (775 sq. --ft. ) - - -2 $495 1 Bedroom/Den (799 sq. ft. ) 2 $510 Provided, however , notwithstanding the rent limits set forth above,,,,-the _ monthly,rents,rents for the 13 :low-rent units may be increased _ from, time to time by •the Developer in the same amount as the monthly rents for ' comparable units in the Project are increased. VII. AUTHORITY EQUITY The Development Agreement will provide that during the term of the Development Agreement the Authority will have an equity interest in the Project, which shall consist of the Authority's right, upon any sale or transfer by the Developer of its fee title interest in the Project to any person other than an - affiliate of the Developer, to receive a payment from the Developer , in an amount equal to (a) the sale price for the Project (or, in the case of any sale or transfer other than an arms-length sale, the appraised value of the Project) , less the sum of the following: (i) an amount equal to $1,000,000 (representing the Developer 's cash equity put into the Project) , plus the amount of any additional cash equity contributed by the Developer in connection with the construction, acquisition or improvement of the Project, plus the amount of all payments of principal made by the Developer on the Bonds and any other debt secured by the Project and incurred in connection with the construction, acquisition or improve- -6- "mend-of the Project, plus the outstanding amount of the s Bonds or any other debt secured by a lien or security interest in .the Project and incurred in connection with the construction, .acquisition or improvement of the _ Project, -and an amount representing a =return on the . Developer 's $1,000,000. cash equity. investment in the Project, calcu- lated from the date of completion of the Project to the date -of sale at a rate equal to percent ( �) per annum and on the basis of a 360-day year and actual days elapsed, multiplied by _ .(b) a fraction, the numerator of which is the sum . of the interest reduction payments made by the Authority here- under through the date of sale, and the denominator of which is the amount determined under (a) (i) above plus the amount of all interest payments made through the date of sale on the Bonds and on any other debt secured by the Project and incurred in connec- tion with the construction, acquisition or improvement of the I i Project. The Authority's right to receive such payment shall be secured by a mortgage on the Project and the Project Site in favor of the Authority, which mortgage will be subordinate to any mortgage securing the Bonds or-any other first mortgage financing for the Project. VIII. - FINANCIAL DATA 1. Costs of the Project. The estimated costs of acquiring the Project Site, preparation of the Project Site, construction of the Project and operating the Project during the initial rent-up period, are set forth below: Construction of the Facility $3,098, 400 _ Land Acquisition Costs 325, 000 � Site Preparation and Improvement Costs 349, 600 ` ; Furnishings and Equipment Costs 100,000:` Architect, Engineering and Other Project Costs 215, 000:'__ Capitalized Construction Period Interest 198,500 - Debt Service Reserve Fund 440,000' Legal; Acoaunting=and_Financing Costs 276,900-. Marketing Costs 225, 0001" Working Capital 171, 600 =. TOTAL $5,400, 000 The Developer intends to invest in 1988 and 1989 approxi- mately $1,000,000 cash toward development of the Project, and to raise the additional $4,400,000 through issuance of the Bonds by the City. . 2. Amount and Source of Authority Assistance. The Authority anticipates that it will provide total assistance to the Developer in an amount equal to $900,000, consisting of the use of $75,000 of the tax increment derived from the District in each of the years 1991 through 2002 to pay a portion of the interest on the Bonds or other first mortgage financing for the f Project in each of those years. The Authority also estimates I that it will incur administrative expenses relating to the I i District of approximately $ , which will be reimbursed i from- tax increment. 3. Bonded Indebtedness. The Authority does not anticipate incurring any bonded indebtedness in connection with the District or the Project. to4. Original Assessed Value. The assessed value of the taxable property in the District, as most recently certified by -g_ i the - Commissioner of Revenue, is- $51,840, which is expected to be the "original assessed value" of such property within the meaning of Section 469.174, subdivision 7, of the Act. 5. Captured Assessed Value. It is estimated that, upon completion� of^ 'the - Project,Y:the captured assessed value of the taxable-property -in -the -District will be $71.9,500. The Authority anticipates that all of the tax increment derived from all of the t captured assessed value will be needed for purposes of this Plan. 6. Tax Increment. The Authority estimates that, upon completion of the Project, the tax increment to be derived from taxes levied on the taxable property in the District will, initially, be approximately $86,300 per year, and that such tax • increment will increase at the rate of four percent (4. 0%) per year. Any excess tax increment which is not needed for purposes of this Plan will be returned to the county auditor pursuant to Section 469.176, subdivision 2, of the Act. 7. Duration of District. The duration of the District will be the lesser of 25 years from the date of receipt of the first tax increment, or 12 years after the date of the first interest reduction payment. IX. ECONOMIC IMPACT The Authority has analyzed the impact of the tax increment financing on all of the taxing jurisdictions in which all or any part. of the District is located. Attached hereto as Exhibit C and Exhibit D, respectively, are the Authority' s analysis of such impact (a) assuming that the captured assessed value expected to be generated by the Project would- be available -9- • to the taxing jurisdictions without creation of the District, and (b) assuming that none of the captured assessed value expected to be generated by the Project would be available to the taxing jurisdictions without creation of the District. X. NEED FOR TAX INCREMENT FINANCING 1- ^The=Authority, has -d-etermined, in its opinion, that the Project would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future, and therefore the use of tax increment financing as contemplated herein is necessary. The Authority has based this determination on various representations made by the Developer, and in particular on the Developer ' s Proposal to the City of Eden . Prairi-e dated August 12, 1988 ( the "Proposal" ) , and the financial analyses set forth therein. The Proposal and the financial analyses set forth therein establish that (a) the Project cannot be expected to generate cash flows necessary to meet debt service requirements for the Bonds or other first mortgage financing for the Project, based on the current market conditions, without some form of public assistance, and (b) other potential forms of public assistance or governmental programs are either unavailable to the Project or unaffordable. XI. • FINDINGS The Authority hereby makes the following findings in connection with the creation of the District : 1. The District constitutes a "housing district" within • the meaning of the Act, in that the Project As intended, in part, for occupancy by persons or families of low or m-cSerate income. —10— -2-. 'The Project would not reasonably be expected to occur solely through - private investment' in the reasonably fbr-eseeable future, as set forth in Part VIII above. 3. This Plan conforms to the general plan for the slevelopment__or reddvelopment of the City as a whole. 4. - 'This =Plari -will-=afford maximum opportunity, consistent - - • with the sound ' needs of the City as a whole, for the development of the Project by private enterprise. . 5. This Plan, and the provision of interest reduction assistance for the project as contemplated herein, is consistent with the Authority's Interest Reduction Program and -the ' rules contained therein, and financing for the • acquisition and construction of the Project is not otherwise available from private lenders upon terms and conditions affordable to the Developer . XII. SUBMISSION TO CITY This Plan shall be submitted to the City Council of the City for its approval, after notice and public hearing, as required by Section 469.175, subdivision 3, of the Act . The Authority recommends the approval of this Plan by the City Council, based on the Authority's findings and determinations set forth herein. XIII. CONSULTATIONS As required by Section 469 .175, subdivision 2, of the Act, prior to the actual formation of the District, and at least • 30 days before the public hearing referred to in Part X above, a copy of this Plan shall be submitted to the members of the -11- Hennepin County Board of Commissioners, the members of the board of Independent School District No. 272, and to any other parties referred to in said Section 469.175, subdivision 2. Such members and other parties will be given an opportunity to meet with representatives of the Authority and/or to present their comments at the public hearing. f This plan was adopted and approved by the Board of Commissioners of the Housing and Redevelopment Authority of the City of Eden Prairie on this day of 1988. Chairman 3 Secretary DPSdoc29 I ,y -12- - ELIM HOMES - EDEN PRAIRIE Tax Increment Financing PLANNED CONDITIONSWITHOUT-TAX-INCREMENT The following tables reflect on a proforma basis, what the tax revenue would be - to the various taxing authorities if the planned project was completed without tax increment financing and the tax base and mill rate remained unchanged except for this project.- Estimated Tax Capacity Assessed Value Parcel 1-7-116-22-12-0104 (Outlot A) ----------------------- and Title II Senior Housing Project $719,500 Latest Assessed Value of Each Government Body: With Addition of Planned Project ---------------------------------------------- % Of District To Total ------------- Hennepin County $9,252,184,134 0.0078% . City of Eden Prairie $399,208,170 0.1802% School District #272 $387,464,750 0.1857% Vocational School $5,934,886,908 0.0121% Watershed #4 $464,412,172 0.1549% Other: Metro Transit $9,050,613,854 0.0079% Metro Council $9,250,705,118 0.0078% Mosquito Control $9,250,705,118 0.0078% County Library/Parks $6,317,759,371 0.0114% 1 Based on the current mill rate, the estimated taxes received would be as follows for the taxing bodies: Tax Mills Percent Increment City 19.940 16.60% $14,300 County 31.667 26.40 22,800 School District #272 60.012 50.10 43,200 Vocational School 1.493 1.20 1,100 Other — 6.779 5.70 4.900 Total 119.891 100.00% $86,300 16 . ELIM HOMES - EDEN PRAIRIE Tax Increment Financing - :PLANNED .CONDITIONS WITH _TAX .INCREMENT The following table represents the additional mills which would have to be _.levied to compensate the taxing authorities for the actual loss of tax dollars -as a result of removing the existing Outlot A from the tax base and the loss of future tax dollars as a result of not including the building in the base. Captured Assessed Value --Outlot A and Building --------------- Schedule Attached $719,500 • Latest. Assessed_Value of Each Government Body: Without Outlot A and Building ---------------------------------------------- % Of District To Total ------------- Hennepin County $9,251,464,634 0.0078% City of Eden Prairie $398,488,670 0.1805% _ School District #272 $386,745,250 0.1860% Vocational School $5,934,167,408 0.0121% Watershed #4 $463,692,672 0.1551% Other: Metro Transit $9,049,894,354 0.0079% Metro Council $9,249,985,618 0.0077% Mosquito Control $9,249,985,618 0.0077% County Library/Parks $6,317,039,871 0.0013% Required Tax Mills Percent Receipt City 19.976 16.60% $14,300 County 31.669 26.40 22,800 School District #272 60.124 50.10 43,200 ' Vocational School _ 1.493 1.20 1,100 Other 6.790 5.70 4,900 -------- --------- -------- Total 120.052 100.00% $86,300 --------- -------- Less: Original Mill Rate 119.891 Increase in Mill Rate 0.161 ELIM HOMES - EDEN PRAIRIE Tax Increment Financing BUILDING - LAND CAPTURED VALUE COMPUTATION COMPONENT COMPONENT TOTAL --------- --------- ---__ Annual Rents - Stabilized at 94% Occupancy $ 570,000 Less: 25% Allowance (Normal Operating Expenses) (142,500) Less: 10% Allowance (Special Services) (57,000) Adjusted Value $ 370,500 • Capitalization Rate 0.12 Estimated Tax Market Value $3,087,500 $ 300,000 Assessment Rate 0.2 0.34 --------- --------- Estimated Captured Assessed Value $ 617,500 $ 102,000 $719,500 ELIM HOMES - EDEH PRAIRIE Tax Increment Financing Advances of the Interest Rate Reduction could be scheduled as follows: Interest Tax Rate Increment Reduction Taxes Elim's Fiscal Year Ending Advances Paid Balance September 305 1989 $6,200 $6,200 ' September 305 1990 15,000 21,200 September 30, 1991 $75,000 30,000 (23,800) September 30, 1992 75,000 60,000 (38,800) September 30, 1993 75,000 86,300 (27,500) I September 30, 1994 75,000 89,800 (12,700) September 30, 1995 75,000 93,400 5,700 September 30, 1996 75,000 975100 27,800 September 305 1997 75,000 101,000 53,800 September 30, 1998 75,000 105,000 83,800 September 30, 1999 75,000 109,200 1185000 September 30, 2000 75,000 113,600 156,600 $ September 305 2001 75,000 1189100 199,700 F September 305 2002 755000 122,800 247,500 F -$900,000 $1,147,500 Real Estate Taxes are assumed to increase at the rate of 4% per year after 1992. Based on the above schedule, it is estimated that in the 10 years following the termination of the advances, Elim will pay approximately $1,500,000 in real estate taxes in addition to the amount shown above. • EXHIBIT A All that part of Outlot A, NORTH BAY OF TIMBER LAKES 2ND ADDITION, according to the plat on file and of record in the Office of the Registrar of Titles, Hennepin County, Minnesota lying northerly and northeasterly of the following described line: Commencing at the northeast corner of Lot 2, Block 1, NORTH BAY OF TIMBER LAKES, according to the plat on file and of record in the Office of the Registrar of Titles, Hennepin County, Minnesota; thence South 88 degrees 02 minutes 18 seconds West, assumed bearing, along the north line of said Lot 2 a distance of 261.74 feet to the northwest corner of said Lot 2 and the point of beginning of the line to be described; thence South 70 degrees 26 minutes 32 seconds West a distance of 266.88 feet to the most northerly corner of Lot 2, Block 1, said plat of NORTH BAY OF TIMBER LAKES 2ND ADDITION; thence North 29 degrees 00 minutes 00 seconds West, along the northwesterly extension of the northeasterly line of said Lot 2 a distance of 121.46 feet to a point on the survey line which is as shown on said plat of NORTH BAY OF TIMBER LAKES 2ND ADDITION distant 120.61 feet northeasterly of the westerly line of said Outlot A as measured along said survey line; thence continuing North 29 degrees 00 minutes 00 seconds West to the shoreline of Mitchell Lake as shown on said plat of NORTH BAY OF TIMBER LAKES 2ND ADDITION and said line there terminating. 4 EXHIBIT B All that part of Outlot A, NORTH BAY OF TIMBER LAKES 2ND ADDITION, according to the plat on file and of record in the Office of the Registrar of Titles, Hennepin County, Minnesota lying northerly and northeasterly of the following described line: Commencing at the northeast corner of Lot 2, Block 1, NORTH BAY OF TIMBER LAKES, according to the plat on file and of record in the Office of the Registrar of Titles, Hennepin County, Minnesota; thence South 88 degrees 02 minutes 18 seconds West, assumed bearing, along the north line of said Lot 2 a distance of 261.74 feet to the northwest corner of said Lot 2 and the point of beginning of the line to be described; thence South 70 degrees 26 minutes 32 seconds West a distance of 266.88 feet to the most northerly corner of Lot 2, Block 1, said plat of NORTH BAY OF TIMBER LAKES 2ND ADDITION; thence North 29 degrees 00 minutes 00 seconds West, along the northwesterly extension of the northeasterly line of said Lot 2 a distance of 121.46 feet to a point on the survey line which is as shown on said plat of NORTH BAY OF TIMBER LAKES 2ND ADDITION distant 120. 61 feet northeasterly of the westerly line of said Outlot A as measured along said survey line; thence continuing North 29 degrees 00 minutes 00 seconds West to the shoreline of Mitchell Lake as shown on said plat of NORTH BAY OF TIMBER LAKES 2ND ADDITION and said line there terminating. •