HomeMy WebLinkAbout06-09-25 - Council Meeting Agenda
CITY COUNCIL AGENDA
Monday, June 9, 2025
Broadcast on Cable TV Channel 16
and northmetrotv.com/lino-lakes-stream
Mayor Rafferty, Councilmembers Cavegn, Lyden, Ruhland and Stoesz
Interim City Administrator: Dave Pecchia
CITY COUNCIL WORK SESSION, 6:00 P.M.
Community Room (not televised)
A. Call to Order and Roll Call
B. Setting the Agenda: Addition or Deletion of Agenda Items
C. Administration Update
D. Review Regular Agenda
E. Adjournment
CITY COUNCIL MEETING, 6:30 PM
Council Chambers (televised)
➢ Call to Order and Roll Call
➢ Pledge of Allegiance
➢ Public Comment (sign-in prior to start of meeting per Rules of Decorum)
➢ Setting the Agenda: Addition or Deletion of Agenda Items
1. Consent Agenda
A. Approval of Expenditures for June 9, 2025 (Check No. 122884 through 122971) in the
Amount of $3,606,090.06
B. Approval of May 27, 2025, City Council Work Session Minutes
C. Approval of May 27, 2025, City Council Meeting Minutes
D. Approval of June 2, 2025, City Council Work Session Minutes
E. Monetary Limits on Municipal Tort Liability
Page 1 of 353
F. Acceptance of the 2024 Audit Report
G. Approving Resolution No. 25-84, Approving 2025-2026 Business License Renewal
Applications
2. Finance Department Report
3. Administration Department Report
A. Consider Appointment of Public Works Maintenance
Worker, Meg Sawyer
4. Police Department Report
A. Police Department Retention and Recruitment Plan, Curt Boehme
5. Fire Department Report
A. Consider Approval to Prepare an Application for a Staffing For Adequate Fire and
Emergency Response (SAFER) Grant, Dan L'Allier
B. Consider Approval for Renovations at Fire Stations 1 & 2, Dan L'Allier
C. Consider Approval to Allow Staff to Research Alternative Apparatus and Evaluate
Additional Equipment and Gear Needed, Dan L'Allier
6. Public Services Department Report
7. Community Development Report
A. Wilkinson Waters Addition, Katie Larson
i. Consider 2nd Reading of Ordinance No. 10-25 Approving Zoning Ordinance
Map Amendment (Rezoning) from R, Rural to PUD, Planned Unit
Development
ii. Consider Resolution No. 25-79 Approving Summary Publication of Ordinance
No. 10-25
iii. Consider Resolution No. 25-80 Approving Grading Agreement
B. Consider Resolution No. 25-77 Approving Java Lino Lakes 2nd Addition Preliminary
Plat, Katie Larsen
C. Linda Avenue Addition, Katie Larsen
i. Consider Resolution No. 25-81 Approving Final Plat
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ii. Consider Resolution No. 25-82 Approving Development Agreement
D. Consider Resolution No. 25-78 Approving Clearwater Commons Preliminary Plat,
Katie Larsen
E. Consider 1st Reading of Ordinance No. 11-25, Vacating drainage and utility easement
on Outlot A, Alino Addition, Diane Hankee
F. Consider Resolution No. 25-85, Accepting Quote for Test Well No. 7B Grading, Diane
Hankee
G. Public Works Building Improvements, Michael Grochala
i. Consider Resolution No. 25-67, Approving Professional Services Contract with
RJM Construction, Construction Manager as Agent
ii. Consider Resolution No. 25-73, Approving Amendment to Professional
Services Contract with Oertel Architects, Civil Engineering and Survey Services
H. Consider Resolution No. 25-83, Authorize Professional Services Agreement of Plans
and Specs, Shenandoah Park Water Quality Project, Tom Hoffman
8. Unfinished Business
9. New Business
10. Notices and Communications
- Planning & Zoning Board Meeting, June 11th at 6:30 p.m., in the Council Chambers.
ADJOURNMENT
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+
Expenditures
June 9, 2025
Check #122884 to #122971
$3,606,090.06
Significant Disbursements this Period:
Staab Construction Corporation - $2,852,878.50 – Water Treatment Plant
PV #10 & #11
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Electronic Funds Transfer
MN Statute 471.38 Subd. 3
Council Meeting June 9, 2025 Transfer In/(Out)
5/23/2025 Payroll #11 (230,068.84)
5/23/2025 Payroll #11 Federal Deposit (64,165.99)
5/23/2025 Payroll #11 PERA (62,003.35)
5/23/2025 Payroll #11 State (14,747.09)
5/23/2025 Payroll #11 Child Support (335.13)
5/23/2025 Payroll #11 H.S.A. Bank Pretax (4,214.99)
5/23/2025 Payroll #11 TASC Pretax (1,031.06)
5/23/2025 Payroll #11 Mission Sq 457 Def. Comp #301596 (1,950.00)
5/23/2025 Payroll #11 Mission Sq Roth IRA #706155 (669.23)
5/23/2025 Payroll #11 MSRS HCSP #98946-01 (13,998.08)
5/23/2025 Payroll #11 MSRS Def. Comp #98945-01 (2,405.00)
5/23/2025 Payroll #11 MSRS Roth IRA #98945-01 (1,064.00)
5/28/2025 Building Permit Surcharge (1,330.16)
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Lino Lakes City Council
Work Session
Minutes
DATE: May 27, 2025
TIME STARTED: 6:00 P.M.
TIME ENDED: 6:25 P.M.
LOCATION: Community Room
MEMBERS PRESENT: Mayor Rafferty Councilmembers Cavegn, Lyden and Stoesz
MEMBERS EXCUSED ABSENT: Councilmember Ruhland
Staff Members Present: Interim City Administrator Dave Pecchia, City Clerk Roberta Colotti,
Interim Finance Director Kelly Horn, Community Development Director Michael Grochala, City
Planner Katie Larsen, City Engineer Diane Hankee, Environmental Specialist Tom Hoffman, Chief
of Police Curt Boehme, and Fire Chief Dan L’Allier.
1. Call to Order and Roll Call
Mayor Rafferty called the meeting to order at 6:00 p.m.
2. Setting the Agenda: Addition or Deletion of Agenda Items
The agenda was adopted as presented.
3. Municipal Cannabis Retail Store
Mayor Rafferty introduced the topic of a municipal cannabis retail store. He stated that
other area cities are pursuing a state license to operate a municipal cannabis retail
store. He stated that there was a recent Star Tribune article featuring the cities that
have announced that they are working on building a municipal cannabis retail store. He
stated that at this time he is just asking the question, could this business revenue lessen
the burden on taxpayers. He asked if there was interest by the Council in scheduling this
item for further discussion at a future meeting? He also questioned, if this made sense
when the City does not have a municipal liquor store as some of the other communities
that are pursuing a municipal cannabis retail store do.
Mayor Rafferty stated that it has been reported that the City of Anoka is going to build a
new cannabis retail store, and he reviewed the estimated revenue from that store.
Councilmember Lyden asked how many licenses were permitted in Lino Lakes.
The Community Development Director stated that based on the current population, two
private businesses are permitted plus a municipal store. He stated that the City is
allowed to get a retail license from the state.
Mayor Rafferty highlighted that unlike other types of businesses, there will only be
three retail cannabis stores, based on the current population numbers.
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Councilmember Cavegn stated that by law the city must allow cannabis retail stores. He
stated that as a result, he would support reviewing the topic of a municipal cannabis
retail store, as a source of revenue.
Mayor Rafferty suggested that the city hire a consultant to develop a business plan and
market analysis, as other area cities have done.
Councilmember Lyden asked which zoning districts allowed for retail cannabis stores.
The Community Development Director stated that they were allowed in NB, LB, and GB
Commercial Zoning Districts.
Councilmember Stoesz stated that cities have core services, and he does not believe a
cannabis retail store is one of them. The Council can review the topic; however, he does
not support building a municipal cannabis retail store and will therefore vote against the
development.
Mayor Rafferty requested that staff bring this matter back a future work session, and if
possible, at the June 2nd meeting.
The City Administrator stated that staff will review the list of possible consultants.
The Chief of Police stated that he believed the State application process for the first
round of applications had closed.
The City Administrator stated that staff would review the State regulations for licensure.
4. Administration Update
The Interim City Administrator provided the following updates.
• The City Administrator reviewed the timeline for completing the cyber security
training.
• The City Administrator reviewed the status of the hiring process for the Finance
Director, Office Specialist, Community Development Specialist, Building
Inspector, Parks Maintenance, Utilities, Police and Fire Department positions.
The City Administrator asked if there was interest in preparing a Strategic Plan in
coordination with the 5-Year Budget. He suggested that if there was interest that a
consultant be hired to facilitate the Strategic Plan discussion.
Mayor Rafferty asked if there was a way to incorporate public feedback into the
Strategic Planning process.
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The City Administrator confirmed that there were options available to incorporate
public feedback into the planning process.
Council Consensus
It was the consensus of the City Council to support preparing a Strategic Plan in
coordination with the 5-Year Budget, and to schedule this for further discussion at a
future work session.
It was noted that the new City Administrator would be onboard soon and would be part
of this Strategic Planning process.
5. Review Regular Agenda
The City Council reviewed the regular agenda.
6. Adjournment
Mayor Rafferty adjourned the meeting at 6:25 p.m.
These minutes were approved at the regular Council Meeting on June 9, 2025.
___________________________ ___________________________
Roberta Colotti, CMC Rob Rafferty,
City Clerk Mayor
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LINO LAKES CITY COUNCIL
REGULAR MEETING
MINUTES
DATE: May 27, 2025
TIME STARTED: 6:30 PM
TIME ENDED: 8:15 PM
LOCATION: City Council Chambers
MEMBERS PRESENT: Mayor Rafferty, Councilmembers Cavegn, Lyden, and
Stoesz
MEMBERS EXCUSED ABSENT: Councilmember Ruhland
Staff Members Present: Interim City Administrator Dave Pecchia, City Clerk Roberta Colotti,
Interim Finance Director Kelly Horn, Community Development Director Michael Grochala, City
Planner Katie Larsen, City Engineer Diane Hankee, Environmental Specialist Tom Hoffman, Chief
of Police Curt Boehme, and Fire Chief Dan L’Allier.
The meeting was called to order by Mayor Rafferty at 6:30 p.m.
Mayor Rafferty provided an overview of the Rules of Decorum.
PUBLIC COMMENT
Mayor Rafferty opened the public comment period at 6:33 p.m.
The City Clerk stated that Catherine Decker, 614 Pine Street, Lino Lakes submitted a letter for
public comment. This was in follow up to her May 12, 2025 letter regarding the Natures Refuge
North proposed development. Ms. Decker stated that she strongly opposed the re-zoning from
R-X to PUD and the grading approval that would pave the way for irreversible environmental and
community damage, without compromise, credibility or honest public engagement. Ms. Decker
referenced another letter submitted at the May 12th meeting by 18 nearby residents in
opposition to the project, noting that according to ICMA data that represents up to 1,800 silent
opponents. She reviewed the wildlife and natural resources within the project area. She stated
that the narrative that the development will be for those 55+, which would have a lower impact
on traffic, is false as there are not any legal restrictions to require buyers to be 55+. She stated
that there is still time to pivot to a better plan – one that doesn’t make Natures Refuge North
stick out like a sore thumb. A development that reflects its surroundings, not steamrolls them.
She stated that she had previously proposed this project include one-acre minimum lots, similar
to the neighborhoods on all sides. Alternatively, if the City is unwilling to amend the lot sizes,
then proceeding with Phase 1 only and abandoning Phase 2 would bring the overall density closer
to being in line with what residents have called for and would also abandon the connection to
Andall Street, resolving yet even more concerns. This would be a meaningful compromise that
could address many of the concerns raised by residents in Arena Acres, Nature’s Refuge, and Pine
Street alike. She concluded her letter by stated if resources truly aren’t a concern for this
development, then why is the city enforcing a water restriction starting May 15th.
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Lino Lakes City Council Minutes
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Motion to close the public comment period at 6:37 p.m.
SETTING THE AGENDA
The agenda was adopted as presented.
SPECIAL PRESENTATIONS
Mayor Rafferty presented a Certificate of Recognition to Kyler Nielson for outstanding
achievement and exception leadership ability as evidenced by his attainment of Eagle Scout.
1. CONSENT AGENDA
Motion to Approve Consent Agenda Items 1A through 1J as presented.
2. FINANCE DEPARTMENT REPORT
A. 1st Quarter Financial Report
The Finance Director provided the 1st Quarter Financial Report.
Motion to accept the 1st Quarter Financial Report for Filing.
B. Resolution No. 25-71 G.O. Bonds, Series 2025A
Keith Dahl, Ehlers Municipal Advisor, provided an overview of the bond rating
process and bond sale.
RESULT: CARRIED [4-0]
MOVER: Stoesz
SECONDER: Lyden
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Stoesz
SECONDER: Lyden
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Cavegn
SECONDER: Stoesz
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
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Lino Lakes City Council Minutes
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Motion to adopt Resolution No. 25-71, Authorizing the sale of $8,665,000 G.O.
Bonds, Series 205A.
3. ADMINISTRATION DEPARTMENT REPORT
A. Ordinance No. 06-25, Repealing City Code Chapter 208: Public Safety
Motion to dispense with the full reading of Ordinance No. 06-25, Repealing City Code
Chapter 208: Public Safety.
Motion to provide second reading and adopt Ordinance No. 06-25, Repealing City
Code Chapter 208: Public Safety.
B. Ordinance No. 07-25, Providing for a Police Department
Motion to dispense with the full reading of Ordinance No. 07-25, Providing for a Police
Department.
RESULT: CARRIED [4-0]
MOVER: Lyden
SECONDER: Cavegn
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Cavegn
SECONDER: Lyden
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Cavegn
SECONDER: Lyden
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
Roll Call Vote
RESULT: CARRIED [4-0]
MOVER: Cavegn
SECONDER: Stoesz
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
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Lino Lakes City Council Minutes
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Motion to provide second reading and adopt Ordinance No. 07-25, Providing for a
Police Department.
C. Ordinance No. 08-25, Providing for a Fire Department
Motion to dispense with the full reading of Ordinance No. 08-25, Providing for a Fire
Department.
Motion to provide second reading and adopt Ordinance No. 08-25, Providing for a Fire
Department.
4. POLICE DEPARTMENT REPORT
None
5. FIRE DEPARTMENT REPORT
None
6. PUBLIC SERVICES DEPARTMENT REPORT
None
RESULT: CARRIED [4-0]
MOVER: Stoesz
SECONDER: Cavegn
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
Roll Call Vote
RESULT: CARRIED [4-0]
MOVER: Lyden
SECONDER: Cavegn
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Cavegn
SECONDER: Lyden
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
Roll Call Vote
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Lino Lakes City Council Minutes
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7. COMMUNITY DEVELOPMENT REPORT
A. Wilkinson Waters Addition
i. Resolution No. 25-64, Approving Comprehensive Plan Amendment.
Motion to adopt Resolution No. 25-64 Approving Comprehensive Plan Amendment.
ii. Ordinance No. 10-25, Rezoning Property from R, Rural, to PUD, Planned Unit
Development.
Motion to dispense with the full reading of Ordinance No. 10-25 Rezoning Property
from R, Rural to PUD, Planned Unit Development.
Motion to provide first reading to Ordinance No. 10-25, Rezoning Property from R,
Rural to PUD, Planned Unit Development.
iii. Resolution No. 25-65, Approving PUD Preliminary Plan/Preliminary Plat.
RESULT: CARRIED [4-0 or 4/5th Vote]
MOVER: Stoesz
SECONDER: Cavegn
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
ABSENT: Councilmember Ruhland
RESULT: CARRIED [4-0]
MOVER: Stoesz
SECONDER: Cavegn
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Stoesz
SECONDER: Cavegn
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
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Lino Lakes City Council Minutes
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Motion to adopt Resolution No. 25-65 Approving PUD Preliminary Plan/Preliminary
Plat.
B. Otter Crossing South Final Plat
i. Resolution No. 25-68 Approving Final Plat
Motion to adopt Resolution No. 25-68 Approving Final Plat.
ii. Resolution No. 25-69 Approving Development Agreement.
Motion to adopt Resolution No. 25-69 Approving Development Agreement.
C. Natures Refuge North
I. Ordinance No. 09-25, Approving Rezoning of Certain Real Property from R-X,
Rual Executive to PUD, Planned Unit Development.
Motion to dispense with the full reading of Ordinance No. 09-25, Approving Rezoning
of Certain Real Property from R-X, Rual Executive to PUD, Planned Unit Development.
RESULT: CARRIED [4-0]
MOVER: Stoesz
SECONDER: Cavegn
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Stoesz
SECONDER: Lyden
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Stoesz
SECONDER: Lyden
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Lyden
SECONDER: Stoesz
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
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Lino Lakes City Council Minutes
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Motion to provide second reading and adopt Ordinance No. 09-25, Approving
Rezoning of Certain Real Property from R-X, Rual Executive to PUD, Planned Unit
Development.
ii. Resolution No. 25-66, Approving Grading Agreement, Natures Refuge North
Motion to Adopt Resolution No. 25-66, Approving Grading Agreement, Natures Refuge
North.
D. Resolution No. 25-63, Authori9zing Watershed Based Implementation Funding
Motion to adopt Resolution No. 25-63, Authorizing Watershed Based Implementation
Funding (WBIF) Grant Agreement through the Board of Soil and Water Resources
(BWSR).
E. Resolution No. 25-58, Authorize the Preparation of Plans and Specs, 2025 Trunk
Watermain Project.
RESULT: CARRIED [4-0]
MOVER: Cavegn
SECONDER: Stoesz
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
Roll Call Vote
RESULT: CARRIED [4-0]
MOVER: Cavegn
SECONDER: Stoesz
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Stoesz
SECONDER: Lyden
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
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Lino Lakes City Council Minutes
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Motion to adopt Resolution No. 25-58, Authorize the Preparation of Plans and Specs,
2025 Trunk Watermain Project.
F. Resolution No. 25-72, Accepting Quote for Test Well No. 7B.
Motion to adopt Resolution No. 25-72, Accepting Quote for Test Well No. 7B.
G. Resolution No. 25-70, Approving Preparation of Mitigation Banking Instrument
(MBI) by WSB, In., Winter Wetland Bank.
Motion to adopt Resolution No. 25-70, Approving Preparation of Mitigation Banking
Instrument (MBI) by WSB, In., Winter Wetland Bank.
8. UNFINISHED BUSINESS
None
9. NEW BUSINESS
None
10. NOTICES AND COMMUNICATIONS
A. MAY 28TH AT 6:30 PM, ENVIRONMENTAL BOARD MEETING, COUNCIL
CHAMBERS
RESULT: CARRIED [4-0]
MOVER: Cavegn
SECONDER: Lyden
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Stoesz
SECONDER: Cavegn
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
RESULT: CARRIED [4-0]
MOVER: Lyden
SECONDER: Stoesz
AYES: Rafferty, Cavegn, Lyden and Stoesz
NAYS: None
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Lino Lakes City Council Minutes
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B. JUNE 2ND AT 6:00 PM, CITY COUNCIL WORK SESSION, COMMUNITY ROOM
C. JUNE 4TH AT 6:30 PM, PARK BOARD MEETING, COUNCIL CHAMBERS
D. JUNE 4TH AT 6:00 PM, CITY COUNCIL CLOSED MEETING PURSUANT TO
MINNESOTA STATUES, SECTION 13D.03, TO DISCUSS LABOR NEGOTIATIONS,
COMMUNITY ROOM
E. JUNE 4TH AT 6:30 PM, CITY COUNCIL SPECIAL WORK SESSION, COMMUNITY
ROOM
F. JUNE 5TH AT 8:00 AM, EDAC MEETING, COMMUNITY ROOM
ADJOURNMENT
Mayor Rafferty adjourned the meeting at 8:15 p.m.
These minutes were approved at the City Council Meeting on June 9, 2025.
_________________________ _________________________
Roberta Colotti, CMC Rob Rafferty,
City Clerk Mayor
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Lino Lakes City Council
Work Session
Minutes
DATE: June 2, 2025
TIME STARTED: 6:00 P.M.
TIME ENDED: 8:39 P.M.
LOCATION: Community Room
MEMBERS PRESENT: Mayor Rafferty Councilmembers Cavegn, Lyden, Ruhland and Stoesz
MEMBERS ABSENT: None
Staff Members Present: Interim City Administrator Dave Pecchia, Karen Anderson, City Clerk
Roberta Colotti, Interim Finance Director Kelly Horn, Senior Accountant Tracy Thoma,
Community Development Director Michael Grochala, City Planner Katie Larsen, Chief of Police
Curt Boehme, and Fire Chief Dan L’Allier.
Also Attending: Planning & Zoning Board Member Michael Root.
1. Call to Order and Roll Call
Mayor Rafferty called the meeting to order at 6:00 p.m.
2. Setting the Agenda: Addition or Deletion of Agenda Items
The agenda was adopted as presented.
3. 2024 Audit Presentation
The Interim Finance Director introduced Andy Hering of Redpath and Company, who
was present to review the City’s 2024 Annual Audit.
Mr. Hering reported that the field work for the 2024 audit was completed in April of this
year. He presented the 2024 Annual Comprehensive Financial Report, 2024 Governance
Letter, 2024 Internal Control Report and 2024 Legal Compliance Report.
Mr. Hering stated that they are providing a clean opinion dated May 22, 2025. He noted
that the City received the Certificate of Achievement for Excellence in Financial
Reporting from the Government Finance Officers Association of the United States and
Canada for its 2023 Annual Comprehensive Financial Report. The City has received this
award each year since 1995, and it is believed that the report issued for 2024 continues
to uphold the high standards of reporting excellence that this award represents.
Mr. Hering fielded questions from the Council regarding the report, city finances and
county tax payments.
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Mayor Rafferty thanked Mr. Hering and the Finance Department staff for their work on
the 2024 audit. It was noted that this item will be presented at the June 9, 2025 Council
meeting as a Consent Agenda item for formal acceptance of the 2024 Audit Report.
4. Java Lino Lakes 2nd Addition Preliminary Plat
The City Planner provided an overview of the Java Lino Lakes 2nd Addition Preliminary
Plat. The applicant, Java Companies, Inc., has submitted a land use application to
subdivide Lot 2, Block 1, Java Lino Lakes into two separate lots. This is a further
subdivision of a recently subdivided property. The planned commercial uses include an
O’Reilly Auto Parts, Pacific Dental and Chipotle restaurant. The Planning & Zoning Board
held a public hearing on May 14, 2025. The City Council is scheduled to take formal
action on the Preliminary Plat application at the June 9, 2025 Council meeting.
5. Clearwater Commons Preliminary Plat
The City Planner reported that Capital Real Estate, Inc, submitted a land use application
for Clearwater Commons, Preliminary Plat and Vacation-Permanent Utility and Drainage
Easement. The Preliminary Plat is for three commercial lots, north of CSAH 14 (Main
Street), west of 9-35E, east of 21st Avenue North and south of the park and ride. There is
also a stand-alone Chipotle restaurant is proposed on Lot 1. The Planning & Zoning
Board held the public hearing on May 14, 2025 for the Preliminary Plat. The City Council
will hold a hearing on the Vacation-Permanent Utility and Drainage Easement and take
formal action on the Preliminary Plat application at the June 9, 2025 Council meeting.
6. Nelson Rehbein PUD Concept Plan
The City Planner stated that the applicant, Twin Cities Land Holding, LLC, is proposing a
residential development in the southwest quadrant of CSAH 54 (20th Ave. S.) and Cedar
Avenue. The development contains three parcels totaling approximately 25 gross acres
and 90 housing units. They are proposing 38 single family homes, 52 townhomes, and
three Outlots.
The City Planner stated that the project could be developed under the R-2 and R-3
zoning districts and while the applicant considered a PUD zoning request for the
townhomes, staff recommends R-3 zoning for the townhome portion of the
development. There was general City Council support for R-3 zoning for the townhomes
vs. the PUD zoning option.
The City Planner reviewed the proposed public roadways, future connection points and
possible private roads through the townhome development. It was noted that public
roads may be preferred at certain points to allow for future connections.
The City Planner noted that the project is going to be contingent on additional
water/municipal well capacity.
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The City Planner stated that this project is at the Concept Plan stage and as a result a
meeting date has not been identified for formal action.
7. Water & Sewer JPA w/ White Bear Township
The Community Development Director stated that the Wilkinson Waters development,
located in the northwest quadrant of Centerville Road and County Road J is proposed to
be served by White Bear Township utilities. Staff has been working with both the
Township and the City of North Oaks on a joint powers agreement (JPA) to secure access
to these utilities. He reviewed the elements of the proposed agreement. He noted that
the City of Lino Lakes would provide utility billing and the rates, will require a different
scheduled based on the actual costs of providing services from While Bear Township
and maintenance from the City of North Oaks.
8. Public Works Building, Construction Manager Update
The Community Development Director reported that staff has solicited proposals from
qualified firms to provide Construction Management as agent (CMa) services for the
proposed Public Works Building. The scope of work includes Pre-Construction Activities,
Procurement Activities, Construction Phase and Closeout. The City received four quality
proposals. Based on the information received through the proposals and interview
process staff is recommending the selection of RJM Construction. This item is scheduled
for formal action at the June 9, 2025 Council meeting.
9. VLAWMO, JPA Amendment
The Community Development Director stated that the Vadnais Lakes Area Water
Management Organization (VLAWMO), which covers a portion of southeastern Lino
Lakes is working to update its Joint Powers Agreement in conjunction with its work to
develop the 2027-2036 Watershed Plan. He stated that the City Attorney reviewed the
proposed agreement and in coordination with staff and several items were requested
for amendment including that capital improvement projects continue to require a super
majority 2/3 vote of all Directors. Clarification of the lead time for any assessments. The
agreement is requested to be 10 years not longer as presented in the first draft. Finally,
Section 6.1(e) SSU Charger Certification to reference both the Anoka and Ramsey
County Auditors. The watershed has indicated that they are willing to incorporate these
changes and will be taking formal action at the end of the month to adopt the contract.
The contract to begin in 2026.
10. City Council Rules of Decorum
The City Clerk presented a draft amendment to the Rules of Decorum for the review of
the City Council. The draft provided clarification on the receipt and review of written
public comment, handouts presented during the public comment period, display of
signs, and apparel with messaging applicable to current city business. This item will be
brought back to a regular meeting in June for formal action.
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11. Municipal Cannabis Store
The Interim City Administrator stated that in follow-up to the Council direction to
prepare a list of available consultants to advise on the market viability of a Municipal
Cannabis Retail Store, he had located nine firms that do market analysis. He stated that
the cities of Lexington, Centerville, and Blaine are researching the topic. The cities of
Circle Pines and White Bear Lake are not pursing the matter. He said the City of St.
Anthony Village is moving forward with plans and that the consultant used for the
project planning had a fee of approximately $10,000. He stated that the City of Buffalo is
not actively pursuing the matter, but did complete the necessary research and the
consultant used had an approximate fee of $8,000.
The Interim City Administrator stated that the City of Wyoming hired a consultant that is
available to assist the City of Lino Lakes and has offered to begin with a basic analysis for
approximately $2,500. He stated that there are companies that can provide a range of
services, including setting up and running the operations. He asked the Council if they
were interested in scheduling a meeting with the consultant for the June 9, 2025 Work
Session.
Councilmember Stoesz stated that as presented at the last work session, he would
continue to vote against the development of a Municipal Cannabis Retail Store.
Council Consensus
It was the consensus of the Council to schedule time on the June 9, 2025 Work Session
agenda to meet with the Municipal Cannabis Retail Store consultant, as presented.
(Councilmember Stoesz opposed.)
12. Administration Update
The Interim City Administrator provided the following updates.
• Staff has been working on the draft amendments to the Rules of Decorum.
• Staff met with Councilmembers Lyden and Cavegn last week and provided a re-
cap presentation of the Police and Fire Department Strategic Implementation
Plan proposals that were originally presented on May 14th.
• This Wednesday, June 4, 2025, the City Council will be holding a Closed Meeting
to review the Police Department union contract.
• The City Council will also be holding a Special Work Session on Wednesday, June
4, 2025, to review the implementation of the Police and Fire Department
Strategic Implementation Plan. The Finance Department is working on final
numbers for personnel and equipment as they relate to the recommendations.
• Consultants have been identified to complete the Strategic Plan. Craig Waldron
is one of the consultants that has been identified, and he indicated that
community input could be received by contacting area athletic associations, the
Chamber of Commerce, etc. and that the citizen survey does not need to be
completed in advance of this Strategic Planning process. The 5-Year Strategic
Plan would be prepared in coordination with the budget.
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Page 5 of 6
• Working on a new initiative under which the Council would pause and evaluate
in response to markers on a matrix. For example, if two employees resigned
from a department within a month, the City Council would stop and review with
the City Administrator, Human Resources, and Department Manager. This would
not include seasonal employees. Or another example would be a grant that
keeps coming back before the Council, that could be a time to pause and review.
With this matrix the City Council would avoid being blindsided. Currently working
on the matrix and the trigger points for stopping and reviewing different issues.
Mayor Rafferty asked about the Police Department training programs through Hennepin
Technical College and Alexandra Technical & Community College.
The Chief of Police stated that the City received two grants and had three cadets. Two have
completed the training. Of those two, one stayed on with Lino Lakes Police Department and
one did not. He reviewed that there is another program available Pathways to Policing,
however, the City does not have any candidates in that program at this time.
Mayor Rafferty asked about the current police department staffing levels.
The Chief of Police said that they are two officers short of full staffing and staff will be
presenting a plan for staffing levels at the June 4th Work Session.
Mayor Rafferty commended the new Chief of Police and Fire Chief on the job they are
doing. He stated that the communication with the Council has been appreciated.
Councilmember Lyden stated that upon further consideration of the Nelson Rehbein PUD
Concept Plan he would prefer R-2 zoning (single-family homes) for the full project, and to
eliminate the R-3 zoning (townhomes).
The Community Development Director reviewed the Metropolitan Council requirements for
density and the adopted Comprehensive Plan goals for density.
13. Notices and Communications, City Council
Councilmember Stoesz reported that he will be attending the League of Minnesota
Cities (LMC) Annual Conference at the end of June.
The City Administrator reported that the Anoka County Elected Officials meeting was
recently held.
Mayor Rafferty announced that there is as Closed Meeting on June 4, 2025 at 6 p.m.
followed by a Special Work Session at 6:30 p.m. in the Community Room.
14. Adjournment
Mayor Rafferty adjourned the meeting at 8:39 p.m.
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Page 6 of 6
These minutes were approved at the regular Council Meeting on June 9, 2025.
___________________________ ___________________________
Roberta Colotti, CMC Rob Rafferty,
City Clerk Mayor
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CITY COUNCIL
STAFF REPORT
AGENDA ITEM 1.E.
STAFF ORIGINATOR:
MEETING DATE June 9, 2025
AGENDA ITEM: Monetary Limits on Municipal Tort Liability
VOTE REQUIRED: Simple Majority
INTRODUCTION
As a part of the annual insurance renewal process, the City Council is being asked by the
League of Minnesota Cities Insurance Trust to update the Liability Coverage Waiver Form.
BACKGROUND
The City of Lino Lakes has never waived its monetary limits on tort liability.
The decision to waive or not waive must be made annually by the City Council. The decision
has the following effects:
• If the member does not waive the statutory tort limits, an individual claimant could
recover no more than $500,000 on any claim to which the statutory tort limits apply.
The total all claimants could recover for a single occurrence to which the statutory tort
limits apply would be limited to $1,500,000. These statutory tort limits would apply
regardless of whether the member purchases the optional LMCIT excess liability
coverage.
• If the member waives the statutory tort limits and does not purchase excess liability
coverage, a single claimant could recover up to $2,000,000 for a single occurrence
(under the waive option, the tort cap liability limits are only waived to the extent of the
member’s liability coverage limits, and the LMCIT per occurrence limit is $2,000,000).
The total all claimants could recover for a single occurrence to which the statutory tort
limits apply would also be limited to$2,000,000, regardless of the number of claimants.
Claims to which the statutory municipal tort limits do not apply are not affected by this
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decision.
RECOMMENDATION
The City does not waive the monetary limits on municipal tort liability established by
Minnesota Statute 466.04.
ATTACHMENTS
1. Liability-Coverage-Waiver-Form 2025-2026 Renewal
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League of Minnesota Cities 3/2/2023 Liability Coverage Waiver Form Page 1
LIABILITY COVERAGE WAIVER FORM
The decision to waive or not waive the statutory tort limits must be made annually by the member’s governing body, in consultation with its attorney if necessary.
Members who obtain liability coverage from LMCIT must decide whether to waive the statutory tort liability limits to the extent of the coverage purchased. The decision has the following effects:
•If the member does not waive the statutory tort limits, an individual claimant could recover no more than $500,000 on any claim to which the statutory tort limits apply. The total all claimants could
recover for a single occurrence to which the statutory tort limits apply would be limited to$1,500,000. These statutory tort limits would apply regardless of whether the member purchases the optional LMCIT excess liability coverage.
•If the member waives the statutory tort limits and does not purchase excess liability coverage, a
single claimant could recover up to $2,000,000 for a single occurrence (under the waive option, the tort cap liability limits are only waived to the extent of the member’s liability coverage limits, and the LMCIT per occurrence limit is $2,000,000). The total all claimants could recover for a single occurrence to which the statutory tort limits apply would also be limited to $2,000,000, regardless
of the number of claimants.
•If the member waives the statutory tort limits and purchases excess liability coverage, a single claimant could potentially recover an amount up to the limit of the coverage purchased. The total all claimants could recover for a single occurrence to which the statutory tort limits apply would also
be limited to the amount of coverage purchased, regardless of the number of claimants.
Claims to which the statutory municipal tort limits do not apply are not affected by this decision.
LMCIT Member Name:
Check one: The member DOES NOT WAIVE the monetary limits on municipal tort liability established by Minn. Stat. § 466.04.
The member WAIVES the monetary limits on municipal tort liability established by Minn. Stat. §
466.04, to the extent of the limits of the liability coverage obtained from LMCIT.
Date of member’s governing body meeting:
Signature:__________________________ Position:
Members who obtain liability coverage through the League of Minnesota Cities Insurance Trust (LMCIT) must complete and return this form to LMCIT before their effective date of coverage. Email completed form to your city’s underwriter, to pstech@lmc.org, or fax to 651.281.1298.
Page 30 of 353
CITY COUNCIL
STAFF REPORT
AGENDA ITEM 1.F.
STAFF ORIGINATOR:
MEETING DATE June 9, 2025
AGENDA ITEM: Acceptance of the 2024 Audit Report
VOTE REQUIRED: Simple Majority
INTRODUCTION
The Council is being asked to accept the 2024 Audit Report. Andy Hering of Redpath and
Company attended the June 2, 2025 City Council Work Session and provided an overview of
the City’s 2024 Annual Comprehensive Financial Report. In addition, he presented the
auditor’s management analysis and answered any questions the Council had regarding the
financial condition of the City.
BACKGROUND
The 2024 audit fieldwork was completed in April. The auditors review all financial transactions
and the financial reports of the City over the previous year for their fairness in presentation
and for full disclosure of all material aspects of the City’s financial condition. This review is
conducted in accordance with generally accepted auditing standards and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. The auditors concluded that the City’s financial
statements presented fairly, in all material respects, the financial position of the City as of
December 31, 2024. The auditors also issue their reports on the City’s legal compliance with
certain laws, regulations, contracts, etc., our internal control structure, and management
issues.
It should be noted that the City has received the Certificate of Achievement for Excellence in
Financial Reporting from the Government Finance Officers Association of the United States and
Canada for its 2023 Annual Comprehensive Financial Report. The city has received this award
each year since 1995. We believe that the report issued for 2024 continues to uphold the high
standards of reporting excellence that this prestigious award represents.
RECOMMENDATION
Staff recommends the City Council formally, by motion, accept the 2024 Audit Report.
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ATTACHMENTS
1. 2024 Audit - Combined Final Reports
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ANNUAL COMPREHENSIVE FINANCIAL REPORT
OF THE
CITY OF LINO LAKES, MINNESOTA
FOR THE YEAR ENDED
December 31, 2024
Prepared By: Finance Department
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CITY OF LINO LAKES, MINNESOTA
TABLE OF CONTENTS
Page
Reference No.
Letter of Transmittal 3
Certificate of Achievement for Excellence in Financial Reporting 7
Organization Chart 9
Principal City Officials 11
Independent Auditor's Report 15
Management's Discussion and Analysis 19
Basic Financial Statements:
Government-Wide Financial Statements:
Statement of Net Position Statement 1 33
Statement of Activities Statement 2 34
Fund Financial Statements:
Balance Sheet - Governmental Funds Statement 3 36
Reconciliation of the Balance Sheet of Governmental Funds
To the Statement of Net Position Statement 4 39
Statement of Revenues, Expenditures and Changes in Fund Balance -
Governmental Funds Statement 5 40
Reconciliation of the Statement of Revenues, Expenditures and Changes
In Fund Balance of Governmental Funds to the Statement of Activities Statement 6 42
Statement of Net Position - Proprietary Funds Statement 7 43
Statement of Revenues, Expenses and Changes in Fund Net Position -
Proprietary Funds Statement 8 44
Statement of Cash Flows - Proprietary Funds Statement 9 45
Notes to Financial Statements 47
Required Supplementary Information:
Budgetary Comparison Schedule - General Fund Statement 10 88
Budgetary Comparison Schedule - The Rookery Activity Center Statement 11 94
Schedule of Changes in the Total OPEB Liability and Related Ratios Statement 12 95
Schedule of Proportionate Share of Net Pension Liability -
General Employees Retirement Fund Statement 13 96
Schedule of Pension Contributions -
General Employees Retirement Fund Statement 14 97
Schedule of Proportionate Share of Net Pension Liability -
Public Employees Police and Fire Fund Statement 15 98
Schedule of Pension Contributions -
Public Employees Police and Fire Fund Statement 16 99
Schedule of Changes in the Net Pension Liability and Related Ratios -
Lino Lakes Public Safety Department - Fire Division Statement 17 100
Schedule of Contributions -
Lino Lakes Public Safety Department - Fire Division Statement 18 102
Notes to RSI 103
INTRODUCTORY SECTION
FINANCIAL SECTION
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CITY OF LINO LAKES, MINNESOTA
TABLE OF CONTENTS
Page
Reference No.
Combining and Individual Nonmajor Fund Financial Statements and Schedules:
Combining Balance Sheet - Nonmajor Governmental Funds Statement 19 110
Combining Statement of Revenues, Expenditures and Changes in Fund Balance -
Nonmajor Governmental Funds Statement 20 111
Subcombining Balance Sheet - Nonmajor Special Revenue Funds Statement 21 114
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Special Revenue Funds Statement 22 116
Subcombining Balance Sheet - Nonmajor Debt Service Funds Statement 23 120
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Debt Service Funds Statement 24 122
Subcombining Balance Sheet - Nonmajor Capital Project Funds Statement 25 127
Subcombining Statement of Revenues, Expenditures and Changes in
Fund Balance - Nonmajor Capital Project Funds Statement 26 130
Financial Trends:
Net Position by Component Table 1 136
Changes in Net Position Table 2 138
Fund Balances, Governmental Funds Table 3 142
Changes in Fund Balances, Governmental Funds Table 4 144
Revenue Capacity:
Assessed and Actual Value of Taxable Property Table 5 146
Direct and Overlapping Property Tax Capacity Rates Table 6 147
Principal Property Taxpayers Table 7 149
Property Tax Levies and Collections Table 8 150
Debt Capacity:
Ratios of Outstanding Debt by Type Table 9 152
Ratios of Net General Bonded Debt Table 10 154
Direct and Overlapping Governmental Activities Debt Table 11 156
Legal Debt Margin Information Table 12 157
Demographic and Economic Information:
Demographic and Economic Statistics Table 13 158
Principal Employers Table 14 159
Operating Information:
Full-Time Equivalent City Government Employees By Function/Program Table 15 160
Operating Indicators by Function/Program Table 16 162
Capital Asset Statistics by Function/Program Table 17 164
STATISTICAL SECTION (UNAUDITED)
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INTRODUCTORY SECTION
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600 Town Center Parkway, Lino Lakes, MN 55014
Phone: 651-982-2400 ∙ Fax: 651-982-2499
May 22, 2025
Honorable Mayor
Members of the City Council
Citizens of the City of Lino Lakes, Minnesota
Minnesota State law requires that cities over 2,500 population publish within six months of the close of
each fiscal year a complete set of financial statements presented in conformity with Generally Accepted
Accounting Principles (GAAP) and audited in accordance with generally accepted auditing standards by a
firm of licensed certified public accountants and submit them to the State Auditor. Pursuant to that
requirement, we hereby issue the Annual Comprehensive Financial Report (ACFR) of the City of Lino
Lakes, Minnesota for the fiscal year ended December 31, 2024.
This report consists of management’s representations concerning the finances of the City of Lino Lakes.
Consequently, management assumes full responsibility for the completeness and reliability of all of the
information presented in this report. To provide a reasonable basis for making these representations,
management of the City of Lino Lakes has established a comprehensive internal control framework that is
designed both to protect the government’s assets from loss, theft, or misuse and to compile sufficient
reliable information for the preparation of the City of Lino Lakes’ financial statements in conformity with
GAAP. Because the cost of internal controls should not outweigh their benefits, the City’s comprehensive
framework of internal controls has been designed to provide reasonable rather than absolute assurance that
the financial statements will be free from material misstatement. As management, we assert that, to the best
of our knowledge and belief, this financial report is complete and reliable in all material respects.
The City of Lino Lakes’ financial statements have been audited by Redpath and Company, a firm of licensed
certified public accountants. The goal of the independent audit was to provide reasonable assurance that the
financial statements of the City for the fiscal year ended December 31, 2024, are free of material
misstatement. The independent audit involved examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statements; assessing the accounting principles used and significant
estimates made by management; and evaluating the overall financial statement presentation. The
independent auditor concluded, based upon the audit that there was a reasonable basis for rendering an
unmodified opinion that the City’s financial statements for the fiscal year ended December 31, 2024, are
fairly presented in conformity with GAAP. The independent auditor’s report is presented as the first
component of the financial section of this report.
GAAP require that management provide a narrative introduction, overview and analysis to accompany the
basic financial statements in the form of a Management’s Discussion and Analysis (MD&A). This letter of
transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of
Lino Lakes’ MD&A can be found immediately following the report of the independent auditors.
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Profile of the Government
The City of Lino Lakes, incorporated in 1955, is a growing community in the southeast corner of Anoka
County. It covers an area of 33 square miles and has a population of approximately 22,376. The population
has grown by over 30% since 2000. Within the City’s borders lies the 5,500 acre Rice Creek Chain of Lakes
Regional Park. Access to St. Paul and Minneapolis is provided by I-35W and I-35E.
The City Charter, as amended, establishes a mayor-council form of government and grants the City Council
full policy-making and legislative authority to the Mayor and four Council Members. The City Council is
responsible, among other things, for passing ordinances, adopting the budget, appointing committees, and
hiring a City Administrator. The City Administrator has the responsibility of carrying out the policies and
ordinances of the City Council and for overseeing the day-to-day operations of the City. The City Council
is elected at-large on a non-partisan basis, with Council Members serving four-year terms and the Mayor
serving a two-year term. Elections are held every two years with two council seats and the Mayor being up
for election each election cycle.
The City provides a full range of municipal services. These services include: general government, public
safety (police, fire and building inspections), public works (streets and fleet), culture and recreation (parks
and recreation), conservation of natural resources (environmental, solid waste abatement, forestry),
community development, public improvements, and providing and maintaining water, sewer, and storm
water infrastructure.
The annual budget is the foundation for the City of Lino Lakes’ financial planning and control. All
departments are required to submit appropriations requests to the City Administrator for review and
consolidation into a proposed budget. The City Administrator is responsible for submitting the proposed
annual budget to the City Council in August of each year. The City Council is required to hold a public
hearing on the proposed budget and to adopt by resolution a final budget and certify it no later than
December 30. The budget amounts cannot increase beyond the estimated receipts except to the extent that
actual receipts exceed the estimate. Department Directors may make transfers of appropriations within a
department, but transfers of appropriations between departments require City Council approval. Budget-to-
actual comparisons for the General Fund and The Rookery Activity Center Fund, the only governmental
funds for which an annual budget has been adopted, are provided in Statements 10 and 11, respectively.
Factors Affecting Financial Condition
The information presented in the financial statements is perhaps best understood when it is considered from
the broader perspective of the specific environment within which the City of Lino Lakes operates.
Local economy. Commercial and industrial sectors remain strong with few vacancies and new commercial
projects underway on both the 35W and 35E Corridors. Approximately 76,000 square feet of industrial
space was added in 2024. Five new free-standing national-chain projects are currently underway.
The 35E corridor has also gained additional attention through a partnership with Anoka and Washington
Counties, neighboring cities, and Connexus Energy, to establish the Minnesota Technology Corridor. Over
1,000 acres are available along the corridor with strong transportation, fiber and utility infrastructure to
serve the growing data and tech fields.
The City recently approved the 93 lot Nature’s Refuge North, a single-family development and the City’s
largest residential development, the 864 lot Watermark project, expanded into its eighth addition. Multiple
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Factors Affecting Financial Condition (Continued)
residential projects are currently in the review process from both local and national developers with
construction expected to commence in summer of 2025.
Overall, the City continued to see substantial development activity in 2024. The City issued building
permits for 126 residential units and three new commercial establishments in 2024. The total building
permit valuation was approximately $77 million.
Long-term financial planning. The City’s current Financial Plan identifies capital equipment purchases
and building and infrastructure improvements totaling $92 million over the five-year period. These
improvements are anticipated to be funded through a number of funding sources, including tax levies,
special assessments, fund reserves, bond proceeds, and intergovernmental grants. The Plan is currently
being revised to reflect the anticipated activity through fiscal year 2030.
Awards and Acknowledgements
The Government Finance Officers Association of the United States and Canada (GFOA) awards the
Certificate of Achievement for Excellence in Financial Reporting (COA) to cities that meet certain criteria.
The City of Lino Lakes received this award for its ACFR for the year ended December 31, 2023. This marks
the twenty-ninth consecutive year the City has received this prestigious award. A governmental unit must
publish an easily readable and efficiently organized ACFR, the contents of which conform to program
requirements. This report must satisfy both GAAP and applicable legal requirements.
The COA is valid for a period of one year. The City is submitting the 2024 report to GFOA for consideration
of the COA. We believe our current report continues to conform to the high standards of the program.
The timely preparation of this report could not have been accomplished without the dedicated services of
the Finance Department, auditors and other city staff. I want to express my appreciation to the Mayor and
City Council for their support for maintaining the highest standard of professionalism in the management
of the financial operation of the City.
Respectfully submitted,
Kelly Horn, Interim Finance Director
City of Lino Lakes, Minnesota
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Lino Lakes
Minnesota
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
December 31, 2023
Executive Director/CEO
7
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City of Lino Lakes Organizational Chart
City Council
City Administrator
Administration Finance Community
Development
Public Services Public Safety
City Clerk Accounting
and Payroll
Planning The Rookery
Activity Center
Police Division
Human Resources Utility Billing Economic
Development
Engineering
Environmental
Services
Government
Buildings
Public Works
Street / Fleet / Utility
Maintenance
Parks
Building Inspections
Fire Division
Advisory Board &
Commissions
Information
Technology
Emergency
Management/
Administration
Communications
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CITY OF LINO LAKES, MINNESOTA
PRINCIPAL CITY OFFICIALS
December 31, 2024
Term Expires
Mayor: Rob Rafferty December 31, 2025
Councilmembers: Dale Stoesz December 31, 2025
Tony Cavegn December 31, 2025
Chris Lyden December 31, 2027
Michael Ruhland December 31, 2027
Interim City Administrator: David Pecchia Appointed
Directors:
Community Development Michael Grochala Appointed
Finance Hannah Lynch Appointed
Public Safety John Swenson Appointed
Public Services Richard DeGardner Appointed
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FINANCIAL SECTION
13
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400 Robert Street North, Suite 1600, St. Paul, MN, 55101 651.426.7000 www.redpathcpas.com
INDEPENDENT AUDITOR'S REPORT
To the Honorable Mayor and
Members of the City Council
City of Lino Lakes, Minnesota
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the
business-type activities, each major fund, and the aggregate remaining fund information of the
City of Lino Lakes, Minnesota, as of and for the year ended December 31, 2024, and the related
notes to the financial statements, which collectively comprise the City of Lino Lakes,
Minnesota's basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects,
the respective financial position of the governmental activities, the business-type activities, each
major fund, and the aggregate remaining fund information of the City of Lino Lakes, Minnesota,
as of December 31, 2024, and the respective changes in financial position, and, where applicable,
cash flows thereof for the year then ended in accordance with accounting principles generally
accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities
under those standards are further described in the Auditor's Responsibilities for the Audit of the
Financial Statements section of our report. We are required to be independent of the City of
Lino Lakes, Minnesota and to meet our other ethical responsibilities, in accordance with the
relevant ethical requirements relating to our audit. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in
accordance with accounting principles generally accepted in the United States of America, and
for the design, implementation, and maintenance of internal control relevant to the preparation
and fair presentation of financial statements that are free from material misstatement, whether
due to fraud or error.
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In preparing the financial statements, management is required to evaluate whether there are
conditions or events, considered in the aggregate, that raise substantial doubt about the City of
Lino Lakes, Minnesota’s ability to continue as a going concern for twelve months beyond the
financial statement date, including any currently known information that may raise substantial
doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor's report that includes our opinions. Reasonable assurance is a high level of assurance but
is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance
with generally accepted auditing standards and Government Auditing Standards will always
detect a material misstatement when it exists. The risk of not detecting a material misstatement
resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
Misstatements are considered material if there is a substantial likelihood that, individually or in
the aggregate, they would influence the judgment made by a reasonable user based on the
financial statements.
In performing an audit in accordance with generally accepted auditing standards and
Governmental Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the
audit.
Identify and assess the risks of material misstatement of the financial statements, whether
due to fraud or error, and design and perform audit procedures responsive to those risks.
Such procedures include examining, on a test basis, evidence regarding the amounts and
disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the City of Lino Lakes, Minnesota's internal
control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluate the overall
presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the
aggregate, that raise substantial doubt about the City of Lino Lakes, Minnesota's ability to
continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other
matters, the planned scope and timing of the audit, significant audit findings, and certain internal
control related matters that we identified during the audit.
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Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the
management’s discussion and analysis, the budgetary comparison schedules, and the schedules
of OPEB and pension information, as listed in the table of contents, be presented to supplement
the basic financial statements. Such information is the responsibility of management and,
although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board who considers it to be an essential part of financial reporting for placing the
basic financial statements in an appropriate operational, economic, or historical context. We
have applied certain limited procedures to the required supplementary information in accordance
with auditing standards generally accepted in the United States of America, which consisted of
inquiries of management about the methods of preparing the information and comparing the
information for consistency with management's responses to our inquiries, the basic financial
statements, and other knowledge we obtained during our audit of the basic financial statements.
We do not express an opinion or provide any assurance on the information because the limited
procedures do not provide us with sufficient evidence to express an opinion or provide any
assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise the City of Lino Lakes, Minnesota's basic financial statements. The
accompanying combining and individual nonmajor fund financial statements and schedules are
presented for purposes of additional analysis and are not a required part of the basic financial
statements. Such information is the responsibility of management and was derived from and
relates directly to the underlying accounting and other records used to prepare the basic financial
statements. The information has been subjected to the auditing procedures applied in the audit of
the basic financial statements and certain additional procedures, including comparing and
reconciling such information directly to the underlying accounting and other records used to
prepare the basic financial statements or to the basic financial statements themselves, and other
additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the combining and individual nonmajor fund financial
statements and schedules are fairly stated, in all material respects, in relation to the basic
financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other
information comprises the introductory and statistical sections but does not include the basic
financial statements and our auditor's report thereon. Our opinions on the basic financial
statements do not cover the other information, and we do not express an opinion or any form of
assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the
other information and consider whether a material inconsistency exists between the other
information and the basic financial statements, or the other information otherwise appears to be
materially misstated. If, based on the work performed, we conclude that an uncorrected material
misstatement of the other information exists, we are required to describe it in our report.
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Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
May 22, 2025 on our consideration of the City of Lino Lakes, Minnesota’s internal control over
financial reporting and on our tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements and other matters. The purpose of that report is solely to
describe the scope of our testing of internal control over financial reporting and compliance and
the results of that testing, and not to provide an opinion on the effectiveness of the City of Lino
Lakes, Minnesota's internal control over financial reporting or on compliance. That report is an
integral part of an audit performed in accordance with Government Auditing Standards in
considering the City of Lino Lakes, Minnesota’s internal control over financial reporting and
compliance.
REDPATH AND COMPANY, LLC
St. Paul, Minnesota
May 22, 2025
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MANAGEMENT’S DISCUSSION AND ANALYSIS
As management of the City of Lino Lakes, Minnesota (the City), we offer readers of the City’s
financial statements this narrative overview and analysis of the financial activities of the City for
the fiscal year ended December 31, 2024. We encourage readers to consider the information
presented here in conjunction with additional information that we have furnished in our letter of
transmittal, which can be found in the introductory section of this report.
Financial Highlights
The assets and deferred outflows of resources of the City exceeded its liabilities and deferred
inflows of resources at the close of the most recent fiscal year by $155,249,603 (net position).
Of this amount, $43,812,026 (unrestricted net position) may be used to meet the City’s ongoing
obligations to citizens and creditors in accordance with the City's fund designations and fiscal
policies.
The City’s total net position increased by $10,930,604.
As of the close of the current fiscal year, the City’s governmental funds reported combined
ending fund balances of $36,850,557, an increase of $2,833,504. Of this amount, $6,441,358 is
restricted by external constraints established by creditors, grantors, contributors, or by state
statutory provisions.
At the end of the current fiscal year, the general fund balance was $9,556,417. Unassigned fund
balance for the general fund was $8,931,762, or 70% of total general fund expenditures and other
financing uses.
In 2024, the City secured financing assistance from the Minnesota Public Facilities Authority
(MPFA) for the construction of a new water treatment plant. This funding package includes
$16.5 million in Special Appropriations Grants from the State of Minnesota, along with grants
from the Federal Drinking Water Revolving Fund. These grants are received on a
reimbursement basis, during the year $3,840,963 was recognized as intergovernmental revenue.
Additionally, the City was awarded up to $15,996,190 through the Drinking Water State
Revolving Loan from the MPFA, structured as a water revenue note. Over the course of the year,
the City issued $1,216,285 against the 2024 G.O. Water Revenue Note (MPFA), with further
draws expected as construction progresses.
No other new debt was issued, while regularly scheduled principal payments were made during
the year. Total outstanding debt decreased by $975,009 during 2024.
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Management’s Discussion and Analysis
Overview of the Financial Statements
This discussion and analysis is intended to serve as an introduction to the City’s basic financial
statements. The City’s basic financial statements comprise three components: 1) government-
wide financial statements, 2) fund financial statements, and 3) notes to the financial statements.
This report also contains other supplementary information in addition to the basic financial
statements themselves.
Government-wide financial statements. The government-wide financial statements are
designed to provide readers with a broad overview of the City’s finances, in a manner similar to
a private-sector business.
The Statement of Net Position presents information on all of the City’s assets and deferred
outflows of resources, and liabilities and deferred inflows of resources, with the difference
between the two reported as net position. Over time, increases or decreases in net position may
serve as a useful indicator of whether the financial position of the City is improving or
deteriorating.
The Statement of Activities presents information showing how the City’s net position changed
during the most recent fiscal year. All changes in net position are reported as soon as the
underlying event giving rise to the change occurs, regardless of the timing of related cash flows.
Thus, revenues and expenses are reported in this statement for some items that will only result in
cash flows in future fiscal periods (e.g. uncollected taxes and earned but unused vacation leave).
Both of the government-wide financial statements distinguish functions of the City that are
principally supported by taxes and intergovernmental revenues (governmental activities) from
other functions that are intended to recover all or a significant portion of their costs through user
fees and charges (business-type activities). The governmental activities of the City include
general government, public safety, public works, culture and recreation, conservation of natural
resources, and community development. The business-type activities of the City include water,
sewer, and storm water utilities.
The government-wide financial statements are statements 1 and 2 of this report.
Fund Financial statements. A fund is a grouping of related accounts that is used to maintain
control over resources that have been segregated for specific activities or objectives. The City,
like other state and local governments, uses fund accounting to ensure and demonstrate
compliance with finance-related legal requirements. All of the funds of the City can be divided
into two categories: governmental funds and proprietary funds.
Governmental funds. Governmental funds are used to account for essentially the same
functions reported as governmental activities in the government-wide financial statements.
However, unlike the government-wide financial statements, governmental fund financial
statements focus on near-term inflows and outflows of spendable resources, as well as on
balances of spendable resources available at the end of the fiscal year. Such information may be
useful in evaluating a government’s near-term financial requirements.
Because the focus of governmental funds is narrower than that of the government-wide financial
statements, it is useful to compare the information presented for governmental funds with similar
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Management’s Discussion and Analysis
information presented for governmental activities in the government-wide financial statements.
By doing so, readers may better understand the long-term impact of the City's near-term financial
decisions. Both the governmental fund balance sheet and governmental fund statement of
revenues, expenditures and change in fund balance provide a reconciliation to facilitate this
comparison between governmental funds and governmental activities.
The City maintains six individual major governmental funds. Information is presented
separately in the governmental fund balance sheet and in the governmental fund statement of
revenues, expenditures and changes in fund balance for the following major funds:
General Fund
The Rookery Activity Center – Special Revenue Fund
G.O. Improvement Bonds of 2016B – Debt Service Fund
Capital Equipment Replacement – Capital Project Fund
Area and Unit Trunk – Capital Project Fund
MSA Construction – Capital Project Fund
Data from the other governmental funds are combined into a single, aggregated presentation.
Individual fund data for each of these nonmajor governmental funds is provided in the form of
combining statements elsewhere in this report.
The basic governmental fund financial statements are statements 3 through 5 of this report.
The City adopts annual appropriated budgets for the General Fund and The Rookery Activity
Center Fund. Budgetary comparison schedules are presented as statements 10 and 11 of this
report.
Proprietary funds. The City maintains three enterprise funds as a part of its proprietary fund
type. Enterprise funds are used to report the same functions presented as business-type activities
in the government-wide financial statements. The City uses enterprise funds to account for its
water, sewer, and storm water utilities.
The proprietary fund statements provide the same type of information as the government-wide
financial statements, only in more detail. The proprietary fund financial statements provide
separate information for the Water, Sewer, and Storm Water Funds, which are considered to be
major funds of the City.
The basic proprietary fund financial statements are statements 7 through 9 of this report.
Notes to the financial statements. The notes provide additional information that is essential to
a full understanding of the data provided in the government–wide and fund financial statements.
The notes to the financial statements can be found following statement 9.
Other information. The combining statements referred to earlier in connection with non-major
governmental funds are presented immediately following the required supplementary
information. Combining and individual fund statements and schedules are presented as
statements 19 through 26.
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Management’s Discussion and Analysis
Government-Wide Financial Analysis
As noted earlier, net position may serve over time as a useful indicator of a government's
financial position. In the case of the City, assets and deferred outflows of resources exceeded
liabilities and deferred inflows of resources by $155,249,603 at the close of the most recent fiscal
year.
The largest portion of the City’s net position ($104,059,186 or 67%) reflects its net investment in
capital assets (e.g. land, buildings, equipment, and infrastructure) less any related debt used to
acquire those assets that is still outstanding. The City uses these capital assets to provide
services to citizens; consequently, these assets are not available for future spending. Although
the City’s investment in its capital assets is reported net of related debt, it should be noted that
the resources needed to repay this debt must be provided from other sources, since the capital
assets themselves cannot be used to liquidate these liabilities.
City of Lino Lakes’ Net Position
Of the City’s net position, $7,378,391 represents resources that are subject to external restrictions
on how they may be used. The remaining balance of unrestricted net position ($43,812,026) may
be used to meet ongoing obligations to citizens and creditors.
At the end of the current fiscal year, the City is able to report positive balances in all three
categories of net position, both for the government as a whole, as well as for its separate
governmental and business-type activities.
2024 2023 2024 2023 2024 2023
Assets:
Current and other assets $49,440,507 $44,586,667 $16,200,074 $16,270,032 $65,640,581 $60,856,699
Capital assets 66,877,583 66,000,296 57,415,794 50,119,172 124,293,377 116,119,468
Total assets 116,318,090 110,586,963 73,615,868 66,389,204 189,933,958 176,976,167
Deferred outflows of resources 5,617,140 7,546,180 122,256 214,180 5,739,396 7,760,360
Liabilities:
Long-term liabilities outstanding 19,665,236 23,058,533 1,325,126 583,183 20,990,362 23,641,716
Other liabilities 9,838,612 7,291,313 735,167 348,157 10,573,779 7,639,470
Total liabilities 29,503,848 30,349,846 2,060,293 931,340 31,564,141 31,281,186
Deferred inflows of resources 8,624,053 8,959,057 235,557 177,285 8,859,610 9,136,342
Net position:
Net investment in capital assets 50,860,601 48,061,305 53,198,585 50,119,172 104,059,186 98,180,477
Restricted 7,378,391 9,398,180 - - 7,378,391 9,398,180
Unrestricted 25,568,337 21,364,755 18,243,689 15,375,587 43,812,026 36,740,342
Total net position $83,807,329 $78,824,240 $71,442,274 $65,494,759 $155,249,603 $144,318,999
Governmental Activities Business-Type Activities Totals
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Management’s Discussion and Analysis
The City’s net position increased by $10,930,604 during 2024. Key elements of this increase are
as follows:
City of Lino Lakes’ Changes in Net Position
Governmental Activities
Governmental activities increased the City’s net position by $4,983,089 during 2024. Developer
contributions were primarily responsible for the increase in net position, as well as an overall net
reduction in long-term debt. Unrestricted investment earnings also played a role in the increase
to net position in 2024, due to unrealized gains and interest earnings on investments with the
stable interest rate environment.
2024 2023 2024 2023 2024 2023
Revenues:
Program revenues:
Charges for services $3,911,025 $4,468,912 $4,817,812 $4,955,645 $8,728,837 $9,424,557
Operating grants and contributions 1,480,903 1,866,131 7,589 59,032 1,488,492 1,925,163
Capital grants and contributions 8,609,291 2,996,602 2,119,227 8,545 10,728,518 3,005,147
General revenues:
General property taxes 14,158,781 12,868,894 - - 14,158,781 12,868,894
Other taxes 196,911 217,779 - - 196,911 217,779
Tax increment 1,002,712 903,027 - - 1,002,712 903,027
Grants and contributions not
restricted to specific programs 2,364 270,011 - - 2,364 270,011
Unrestricted investment earnings 1,517,537 1,554,657 603,782 728,010 2,121,319 2,282,667
Gain on disposal of capital assets 143,601 35,689 - - 143,601 35,689
Total revenues 31,023,125 25,181,702 7,548,410 5,751,232 38,571,535 30,932,934
Expenses:
General government 4,134,836 3,041,049 - - 4,134,836 3,041,049
Public safety 7,045,702 7,130,294 - - 7,045,702 7,130,294
Public works 6,218,466 5,604,543 - - 6,218,466 5,604,543
Culture and recreation 3,283,500 3,350,309 - - 3,283,500 3,350,309
Conservation of natural resources 732,201 257,150 - - 732,201 257,150
Community development 287,271 531,413 - - 287,271 531,413
Interest and fees on long-term debt 410,330 497,903 - - 410,330 497,903
Water - - 2,130,173 2,027,102 2,130,173 2,027,102
Sewer - - 2,989,132 2,535,243 2,989,132 2,535,243
Storm water - - 409,320 577,404 409,320 577,404
Total expenses 22,112,306 20,412,661 5,528,625 5,139,749 27,640,931 25,552,410
Increase in net position before transfers 8,910,819 4,769,041 2,019,785 611,483 10,930,604 5,380,524
Transfers (3,927,730) (516,310) 3,927,730 516,310 - -
Change in net position 4,983,089 4,252,731 5,947,515 1,127,793 10,930,604 5,380,524
Net position - January 1 78,824,240 74,571,509 65,494,759 64,366,966 144,318,999 138,938,475
Net position - December 31 $83,807,329 $78,824,240 $71,442,274 $65,494,759 $155,249,603 $144,318,999
Business-Type Activities TotalsGovernmental Activities
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Management’s Discussion and Analysis
Below are specific graphs which provide comparisons of the governmental activities revenues
and expenses:
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Management’s Discussion and Analysis
Business-Type Activities
Business-type activities increased the City’s net position by $5,947,515 during 2024. Capital
grants and contributions increased in 2024, resulting from developer contributed infrastructure,
and the transfers-in of capital assets constructed in the governmental activities funds. Business-
type activities had positive operating results in the Storm Water fund, but these were offset by
operating losses in the Water and Sewer funds.
Below are specific graphs which provide comparisons of the business-type activities revenues
and expenses:
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Management’s Discussion and Analysis
Financial Analysis of the Government's Funds
Governmental Funds. The focus of the City’s governmental funds is to provide information on
near-term inflows, outflows, and balances of spendable resources.
At the end of the current fiscal year, the City’s governmental funds reported combined ending
fund balances of $36,850,557. Approximately 17% of this total amount ($6,441,358) constitutes
fund balance restricted by external constraints established by creditors, grantors, contributors, or
by state statutory provisions. Of the remaining fund balance, $713,505 is not in a spendable
form, $388,929 has been committed, $22,269,960 has been assigned, and $7,036,805 is
unassigned.
The General fund balance increased by $972,537. Overall revenues increased by approximately
$1,143,000 over 2023. Property taxes, intergovernmental revenues and charges for services were
the major drivers of the increase over the prior year due to an increased tax levy and increased
state aids. The increases in revenues were partially offset by increased expenditures over 2023,
however the City had fewer transfers-out, which resulted in the net increase in fund balance
outperforming 2023 by $475,174.
The Rookery Activity Center opened to the public in May 2022. The fund balance improved
from a deficit of $5,067 to a positive $77,356 in 2024 resulting from positive operating activity,
and an increase in the tax levy over the prior year levy. During 2024, the Fund had revenues
over expenditures of $82,423, whereas 2023’s expenditures exceeded revenues by
$335,089. While the Rookery operating revenues fell short of budget, primarily in charges for
services, expenditures were also under budget, primarily in personal services. The tax levy
increased by $100,000 in 2025 with the goal of total revenues covering total expenditures for the
current and future years.
The G.O. Improvement Bonds of 2016B deficit fund balance increased by $1,728,204 during the
year and the fund was closed at year end. The 2016B series bonds were issued to refund the
2005A series bonds and fund the Legacy at Woods Edge improvements. The bonds matured in
2021, and future tax increment was expected to cover the interfund loan payable. During 2024
the interfund loan payable liability was transferred to the TIF 1-11 Legacy at Woods Edge Fund
where it will continue to be reduced by future tax increment.
The Capital Equipment Replacement fund balance increased by $679,463 due to a significant
increase in the property tax levy and proceeds from the sale of fixed assets. The fund also
reduced its interfund loan payable by its scheduled payments. The interfund loan payable will
continue to be paid back with a tax levy over the next nine years. The fund accounts for the
replacement of public safety and public works equipment and vehicles financed by a pay as you
go tax levy.
The Area and Unit Trunk fund has a total fund balance of $10,419,643, all of which is assigned
for financing water and sewer capital improvements, including the new water treatment plant.
The fund balance increased during the current year by $857,318 primarily due to investment
earnings and trunk fees (either collected over time through special assessments or paid up front
through charges for services). Intergovernmental revenues also were received for much of the
covered project costs that were incurred during the year.
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Management’s Discussion and Analysis
The MSA Construction Fund has a total fund balance of $4,283,196, all of which is assigned to
capital improvements for City MSA designated roadways. The fund balance during the current
year decreased by $527,228 primarily due to project costs exceeding revenues. Capital activity
occurred on the Marketplace Drive realignment project and the Otter Lake Road extension
during 2024.
The combined fund balance of other governmental funds decreased by $959,213 during 2024
primarily due to debt repayments and nonmajor capital project funds activities.
Proprietary funds. The City’s proprietary funds provide the same type of information found in
the government-wide financial statements, but in more detail.
The Water Fund has a total net position at year-end of $38,808,686, of which $7,798,516 is
unrestricted. The increase in net position of 5,094,747 was primarily due to capital contributions
from governmental activities. The Area and Unit Trunk Fund is funding water infrastructure,
including the water treatment plant and trunk watermain additions.
The Sewer Fund has a total net position at year-end of $32,270,204 of which $10,081,789 is
unrestricted. The increase in net position of $736,859 was primarily due to developer
contributed infrastructure additions, particularly in the Watermark 5th and 6th Additions.
The Storm Water Fund has a total net position at year-end of $363,384 of which all is
unrestricted. The Storm Water Utility was established in 2022 to fund the operation and
management of the City’s storm water infrastructure.
Budgetary Highlights
General Fund
There were no amendments to the original budget in 2024.
Budgeted revenues for 2024 were $12,998,968. Actual revenues exceeded the budget by
$727,213. General property taxes and other taxes were the only revenue source category that did
not exceed its budget. Intergovernmental revenues were stronger than budgeted primarily due to
recognizing the portion of the Fire State Aid which is passed through to the PERA Statewide
Volunteer Firefighter Retirement Plan, which was not budgeted. Investment earnings also
contributed to the positive budget variance.
Budgeted expenditures for 2024 were $13,018,968. Actual expenditures were $529,874 under
budgeted amounts. The main causes of the under-budget variances were due to personal services
budgeting for positions that remained vacant during the year.
The City carried out its budgeted transfer out to the Capital Equipment Replacement Fund but
additionally made a small transfer out to the Comp Plan Update capital project fund and
transferred out to the Office Equipment Replacement Fund for the reimbursement of the City’s
new financial ERP software.
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Management’s Discussion and Analysis
Overall, the City budgeted for a $150,000 decrease in fund balance, whereas the actual change in
fund balance was an increase of $972,537, which was $1,122,537 over the 2024 budget.
Capital Asset and Debt Administration
Capital assets. The City’s investment in capital assets for its governmental and business-type
activities as of December 31, 2024, amounted to $123,663,377 (net of accumulated
depreciation), an increase of $7,543,909 from the prior year. This investment in capital assets
includes land, wetland credits, construction in progress, buildings, equipment, vehicles, and
infrastructure.
The Lake Drive Trunk Water Main, Pheasant Run Reconstruction, and Watermark Park were
completed in 2024. The City is working to complete the Water Treatment Plant, Marketplace
Drive realignment, Otter Lake Road extension, 2024 Trunk Watermain and the 2025 Street
Reconstruction projects.
City of Lino Lakes’ Capital Assets
(Net of Depreciation)
Additional information on the City’s capital assets can be found in Note 5 to the financial
statements.
2024 2023 2024 2023 2024 2023
Land $5,731,330 $5,698,330 $374,867 $374,867 $6,106,197 $6,073,197
Wetland credits 49,042 49,042 - - 49,042 49,042
Construction in progress 1,805,192 5,871,019 6,915,299 4,040,557 8,720,491 9,911,576
Buildings 8,267,376 8,929,708 - - 8,267,376 8,929,708
Equipment 4,861,969 4,998,947 558,623 418,744 5,420,592 5,417,691
Land improvements 2,832,650 1,676,153 - - 2,832,650 1,676,153
Other equipment 31,821 34,656 - - 31,821 34,656
Infrastructure 43,298,203 38,742,441 48,937,005 45,285,004 92,235,208 84,027,445
Total $66,877,583 $66,000,296 $56,785,794 $50,119,172 $123,663,377 $116,119,468
Governmental Activities Business-Type Activities Totals
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Management’s Discussion and Analysis
Long-term debt. At the end of the current fiscal year, the City had total bonded debt
outstanding of $16,942,509. All outstanding debt carries the general obligation backing for
which the City is liable in the event of default by the property owners subject to the specific
taxes, special assessments, or revenues pledged to the retirement of the debt. In addition, the
City has issued a water revenue note payable to the Minnesota Public Facilities Authority
(MPFA) for construction costs of its water treatment plant. The City issued $1,216,285 on this
note in 2024 and can borrow up to $15,996,190 over the construction period.
City of Lino Lakes’ Outstanding Debt
The City of Lino Lakes’ total bonded debt decreased by $975,009 during the current fiscal year
as regularly scheduled principal payments were made during the year. Additional information on
the City’s long-term debt can be found in Note 6.
Requests for information. This financial report is designed to provide a general overview of
the City’s finances for all those with an interest in the government’s finances. Questions
concerning any of the information provided in this report or requests for additional financial
information should be addressed to the Finance Director, City of Lino Lakes, 600 Town Center
Parkway, Lino Lakes, Minnesota, 55014.
2024 2023 2024 2023 2024 2023
General obligation bonds $14,875,000 $16,735,000 $ - $ - $14,875,000 $16,735,000
G.O. special assessment bonds 195,000 415,000 - - 195,000 415,000
Direct borrowings - 35,475 1,216,285 - 1,216,285 35,475
Bond premium (discount)656,224 732,043 - - 656,224 732,043
Total $15,726,224 $17,917,518 $1,216,285 $0 $16,942,509 $17,917,518
Business-Type Activities TotalsGovernmental Activities
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BASIC FINANCIAL STATEMENTS
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF NET POSITION Statement 1
December 31, 2024
Governmental Business-Type
Activities Activities Total
Assets:
Cash and investments $42,329,271 $13,492,069 $55,821,340
Accrued interest receivable 248,791 - 248,791
Due from other governments 2,844,173 5,487 2,849,660
Accounts receivable - net 71,923 693,259 765,182
Prepaid items 613,505 183,377 796,882
Internal balances (2,368,218) 2,368,218 -
Inventory - 85,378 85,378
Taxes receivable 437,386 - 437,386
Special assessments receivable 2,984,514 2,286 2,986,800
Leases receivable 1,583,577 - 1,583,577
Net pension asset 695,585 - 695,585
Capital assets - nondepreciable 7,585,564 7,290,166 14,875,730
Capital assets - net of accumulated depreciation 59,292,019 49,495,628 108,787,647
Total assets 116,318,090 73,615,868 189,933,958
Deferred outflows of resources:
Pension related 5,319,229 122,256 5,441,485
OPEB related 297,911 - 297,911
Total deferred outflows of resources 5,617,140 122,256 5,739,396
Liabilities:
Accounts payable and other current liabilities 4,073,025 283,270 4,356,295
Due to other governments 77,062 14,777 91,839
Accrued interest payable 178,231 3,092 181,323
Unearned revenue 90,867 - 90,867
Deposits payable 2,978,397 4,600 2,982,997
Other post employment benefits:
Due in more than one year 737,331 103,700 841,031
Long-term liabilities:
Due within one year 2,441,030 429,428 2,870,458
Due in more than one year 14,463,949 914,219 15,378,168
Net pension liability:
Due in more than one year 4,463,956 307,207 4,771,163
Total liabilities 29,503,848 2,060,293 31,564,141
Deferred inflows of resources:
Lease related 1,583,577 - 1,583,577
Pension related 6,670,897 235,557 6,906,454
OPEB related 369,579 - 369,579
Total deferred inflows of resources 8,624,053 235,557 8,859,610
Net position:
Net investment in capital assets 50,860,601 53,198,585 104,059,186
Restricted (nonexpendable) for environmental purposes 100,000 - 100,000
Restricted (expendable) for:
Debt service 3,920,983 - 3,920,983
Park improvements 1,263,854 - 1,263,854
Public safety 601,134 - 601,134
Economic development 739,254 - 739,254
Fire Department pension plan 695,585 - 695,585
Other purposes 57,581 - 57,581
Unrestricted 25,568,337 18,243,689 43,812,026
Total net position $83,807,329 $71,442,274 $155,249,603
Primary Government
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF ACTIVITIES
For The Year Ended December 31, 2024
Program Revenues
Charges For
Functions/Programs Expenses Services
Primary government:
Governmental activities:
General government $4,134,836 $434,283
Public safety 7,045,702 1,489,612
Public works 6,218,466 149,389
Culture and recreation 3,283,500 1,837,741
Conservation of natural resources 732,201 -
Community development 287,271 -
Interest and fees on long-term debt 410,330 -
Total governmental activities 22,112,306 3,911,025
Business-type activities:
Water 2,130,173 2,072,108
Sewer 2,989,132 2,186,487
Storm water 409,320 559,217
Total business-type activities 5,528,625 4,817,812
Total primary government $27,640,931 $8,728,837
The accompanying notes are an integral part of these financial statements.
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Statement 2
Operating Capital
Grants and Grants and Governmental Business-Type
Contributions Contributions Activities Activities Total
$77,695 $ - ($3,622,858)$ - ($3,622,858)
748,715 - (4,807,375) - (4,807,375)
454,402 8,609,291 2,994,616 - 2,994,616
15,325 - (1,430,434) - (1,430,434)
96,482 - (635,719) - (635,719)
88,284 - (198,987) - (198,987)
- - (410,330) - (410,330)
1,480,903 8,609,291 (8,111,087) - (8,111,087)
7,589 911,151 - 860,675 860,675
- 1,208,076 - 405,431 405,431
- - - 149,897 149,897
7,589 2,119,227 - 1,416,003 1,416,003
$1,488,492 $10,728,518 (8,111,087)1,416,003 (6,695,084)
General revenues:
General property taxes 14,158,781 - 14,158,781
Other taxes 196,911 - 196,911
Tax increment 1,002,712 - 1,002,712
Grants and contributions not
restricted to specific programs 2,364 - 2,364
Unrestricted investment earnings 1,517,537 603,782 2,121,319
Gain on disposal of capital assets 143,601 - 143,601
Transfers (3,927,730)3,927,730 -
Total general revenues and transfers 13,094,176 4,531,512 17,625,688
Change in net position 4,983,089 5,947,515 10,930,604
Net position - January 1 78,824,240 65,494,759 144,318,999
Net position - December 31 $83,807,329 $71,442,274 $155,249,603
Program Revenues
Net (Expense) Revenue and
Changes in Net Position
Primary Government
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
BALANCE SHEET
GOVERNMENTAL FUNDS
December 31, 2024
202
The Rookery
General Fund Activity Center
Assets
Cash and investments $12,219,374 $221,692
Accrued interest receivable 248,791 -
Due from other governments 232,772 -
Accounts receivable - net 61,247 10,676
Prepaid items 557,155 56,350
Advances to other funds - -
Taxes receivable:
Due from county 159,604 -
Delinquent 109,829 -
Special assessments receivable:
Due from county - -
Delinquent - -
Deferred 410 -
Leases receivable 417,664 -
Interfund loan receivable - -
Total assets $14,006,846 $288,718
Liabilities, Deferred Inflows of Resources, and Fund Balances
Liabilities:
Accounts payable $432,182 $73,598
Salaries payable 441,050 43,232
Due to other governments 70,897 6,165
Advances from other funds - -
Retainage payable - -
Unearned revenue - 88,367
Deposits payable 2,978,397 -
Interfund loan payable - -
Total liabilities 3,922,526 211,362
Deferred inflows of resources:
Unavailable revenue 110,239 -
Lease related 417,664 -
Total deferred inflows of resources 527,903 -
Fund balance:
Nonspendable 557,155 56,350
Restricted - -
Committed 67,500 21,006
Assigned - -
Unassigned 8,931,762 -
Total fund balance 9,556,417 77,356
Total liabilities, deferred inflows of $14,006,846 $288,718
resources, and fund balance
The accompanying notes are an integral part of these financial statements.
36
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Statement 3
402 Capital Other Total
Equipment 406 Area and 420 MSA Governmental Governmental
Replacement Unit Trunk Construction Funds Funds
$1,527,992 $10,363,105 $4,338,835 $13,658,273 $42,329,271
- - - - 248,791
- 2,611,401 - - 2,844,173
- - - - 71,923
- - - - 613,505
- - - 202,000 202,000
- - - 167,953 327,557
- - - - 109,829
- 613 232 2,061 2,906
- 6,456 3,262 994 10,712
- 890,238 1,602,924 477,324 2,970,896
- - - 1,165,913 1,583,577
- - - 738,060 738,060
$1,527,992 $13,871,813 $5,945,253 $16,412,578 $52,053,200
$ - $2,377,881 $55,871 $454,227 $3,393,759
- - - - 484,282
- - - - 77,062
- - - 202,000 202,000
- 177,595 - 17,389 194,984
- - - 2,500 90,867
- - - - 2,978,397
1,809,108 - - 1,297,170 3,106,278
1,809,108 2,555,476 55,871 1,973,286 10,527,629
- 896,694 1,606,186 478,318 3,091,437
- - - 1,165,913 1,583,577
- 896,694 1,606,186 1,644,231 4,675,014
- - - 100,000 713,505
- - - 6,441,358 6,441,358
- - - 300,423 388,929
- 10,419,643 4,283,196 7,567,121 22,269,960
(281,116) - - (1,613,841) 7,036,805
(281,116) 10,419,643 4,283,196 12,795,061 36,850,557
$1,527,992 $13,871,813 $5,945,253 $16,412,578 $52,053,200
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL Statement 4
FUNDS TO THE STATEMENT OF NET POSITION
December 31, 2024
Fund balance - total governmental funds (Statement 3) $36,850,557
Net position reported for governmental activities in the Statement of Net Position is
different because:
Certain assets used in governmental activities are not current financial resources and,
therefore, are not reported in the funds.
Capital assets 66,877,583
Net pension asset 695,585
Other long-term assets are not available to pay for current-period expenditures and
therefore, are reported as unavailable revenue in the funds:
Delinquent taxes receivable 109,829
Delinquent special assessments receivable 10,712
Deferred special assessments receivable 2,970,896
Long-term liabilities are not due and payable in the current period and, therefore, are not
reported in the funds. Long-term liabilities at year end consist of:
Bonds and notes payable (15,070,000)
Unamortized bond premiums (657,458)
Unamortized bond discounts 1,234
Accrued interest payable (178,231)
Compensated absences payable (1,178,755)
Other post employment benefits (737,331)
Net pension liability (4,463,956)
Deferred outflows and inflows of resources related to pensions and OPEB are associated
with long-term liabilities that are not due and payable in the current period, and therefore,
are not reported in the funds. Balances at year end are:
Deferred outflows of resources related to pensions 5,319,229
Deferred outflows of resources related to OPEB 297,911
Deferred inflows of resources related to pensions (6,670,897)
Deferred inflows of resources related to OPEB (369,579)
Net position of governmental activities (Statement 1)$83,807,329
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE
GOVERNMENTAL FUNDS
For The Year Ended December 31, 2024
202 342 G.O.
The Rookery Improvement
General Fund Activity Center Bonds of 2016B
Revenues:
General property taxes $10,399,167 $500,000 $ -
Other taxes 133,969 - -
Tax increment - - -
Licenses and permits 1,143,987 - -
Special assessments 382 - -
Intergovernmental 1,057,662 8,825 -
Charges for services 557,880 1,277,687 -
Fines and forfeits 96,282 - -
Investment earnings 301,634 4,581 -
Miscellaneous 35,218 77,939 -
Total revenues 13,726,181 1,869,032 -
Expenditures:
Current:
General government 2,718,462 - -
Public safety 6,435,117 - -
Public works 1,787,741 - -
Culture and recreation 997,320 1,786,609 -
Conservation of natural resources 247,911 - -
Community development 302,543 - -
Capital outlay:
Public safety - - -
Public works - - -
Culture and recreation - - -
Debt service:
Principal - - -
Interest and fiscal charges - - -
Total expenditures 12,489,094 1,786,609 -
Revenues over (under) expenditures 1,237,087 82,423 -
Other financing sources (uses):
Transfers in 20,000 - 1,728,204
Transfers out (286,590) - -
Proceeds from sale of capital assets 2,040 - -
Total other financing sources (uses)(264,550) - 1,728,204
Net change in fund balance 972,537 82,423 1,728,204
Fund balance - January 1 8,583,880 (5,067) (1,728,204)
Fund balance - December 31 $9,556,417 $77,356 $ -
The accompanying notes are an integral part of these financial statements.
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Statement 5
402 Capital Other Total
Equipment 406 Area and 420 MSA Governmental Governmental
Replacement Unit Trunk Construction Funds Funds
$823,598 $ - $ - $2,402,724 $14,125,489
- - - 62,942 196,911
- - - 1,002,712 1,002,712
- - - - 1,143,987
- 1,566,841 67,929 629,774 2,264,926
- 4,001,251 8,468 92,284 5,168,490
10,000 - - 694,080 2,539,647
- - - 5,375 101,657
56,972 427,648 202,947 523,755 1,517,537
8,138 - 14,941 8,200 144,436
898,708 5,995,740 294,285 5,421,846 28,205,792
- - - 390,460 3,108,922
6,401 - - 116,914 6,558,432
- 67,662 281,818 246,316 2,383,537
- - - 55,359 2,839,288
- - - 7,850 255,761
- - - 437,159 739,702
332,528 - - 92,532 425,060
367,448 5,050,572 631,753 2,063,491 8,113,264
- - - 739,636 739,636
- - - 2,115,475 2,115,475
- 5,000 - 508,966 513,966
706,377 5,123,234 913,571 6,774,158 27,793,043
192,331 872,506 (619,286) (1,352,312)412,749
150,000 1,818,191 232,529 2,471,599 6,420,523
- (1,833,379)(140,471) (2,079,625) (4,340,065)
337,132 - 1,125 340,297
487,132 (15,188)92,058 393,099 2,420,755
679,463 857,318 (527,228)(959,213) 2,833,504
(960,579) 9,562,325 4,810,424 13,754,274 34,017,053
($281,116) $10,419,643 $4,283,196 $12,795,061 $36,850,557
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
RECONCILIATION OF THE STATEMENT OF REVENUES,Statement 6
EXPENDITURES AND CHANGES IN FUND BALANCE OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
For The Year Ended December 31, 2024
Net change in fund balance - total governmental funds (Statement 5) $2,833,504
Amounts reported for governmental activities in the Statement of Activities are different because:
Governmental funds report capital outlays as expenditures. However, in the Statement
of Activities the cost of those assets is allocated over their estimated useful lives and
reported as depreciation expense:
Capital outlay 9,277,960
Capital outlay not capitalized (1,304,228)
Depreciation (4,341,126)
Various other transactions involving capital assets increase (decrease) net position on
the Statement of Activities, but are not reported in governmental funds because they
do not provide (or use) current financial resources:
Contributions of infrastructure from private sources 3,449,565
Contributions of infrastructure to business-type activities (6,008,188)
Gain (loss) on disposal of capital assets (196,696)
Revenues in the Statement of Activities that do not provide current financial resources
are not reported as revenues in the funds:
Change in delinquent taxes receivable 33,292
Change in delinquent special assessments receivable (2,189)
Change in deferred special assessments receivable (952,442)
The issuance of long-term debt provides current financial resources to governmental funds,
while repayment of the principal of long-term debt consumes the current financial resources.
Neither transaction, however, has any effect on net position. Also, governmental funds
report the effects of bond premiums and discounts when the debt is first issued, whereas
amounts are deferred and amortized over the life of the debt in the Statement of Activities.
Repayment of principal 2,115,475
Amortization of bond premiums and discounts 75,819
Some expenses reported in the Statement of Activities do not require the use of current
financial resources and, therefore, are not reported as expenditures in governmental
funds. Expenses reported in the Statement of Activities include the effects of the
changes in these expense accruals as follows:
Change in accrued interest payable 27,817
Change in compensated absences payable (363,477)
Change in OPEB liability and related deferred outflows and inflows of resources (27,492)
Pension expense in governmental funds is measured by current year employer contributions.
Pension expense in the Statement of Activities is measured by the change in the net pension
liability and related deferred inflows and outflows of resources. This is the amount by which
pension expense differed from pension contributions.365,495
Change in net position of governmental activities (Statement 2)$4,983,089
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF NET POSITION Statement 7
PROPRIETARY FUNDS
December 31, 2024
601 Water 602 Sewer 603 Storm Water Total
Assets:
Current assets:
Cash and cash equivalents $5,442,633 $7,633,589 $415,847 $13,492,069
Due from other governments 2,645 2,842 - 5,487
Accounts receivable - net 321,218 305,320 69,007 695,545
Prepaid items 30,008 147,246 6,123 183,377
Inventory 85,378 - - 85,378
Total current assets 5,881,882 8,088,997 490,977 14,461,856
Noncurrent assets:
Interfund loan receivable - 2,368,218 - 2,368,218
Capital assets:
Land 374,867 - - 374,867
Construction in progress 6,666,699 248,600 - 6,915,299
Equipment 307,264 570,307 - 877,571
Water and sewer systems 40,815,980 34,779,412 - 75,595,392
Total capital assets 48,164,810 35,598,319 - 83,763,129
Less: Allowance for depreciation (13,567,431) (13,409,904) - (26,977,335)
Net capital assets 34,597,379 22,188,415 - 56,785,794
Total noncurrent assets 34,597,379 24,556,633 - 59,154,012
Total assets 40,479,261 32,645,630 490,977 73,615,868
Deferred outflows of resources related to pensions 54,483 54,696 13,077 122,256
Liabilities:
Current liabilities:
Accounts payable 146,794 87,640 9,655 244,089
Salaries payable 15,718 15,716 7,747 39,181
Due to other governments 14,556 221 - 14,777
Deposits payable 4,600 - - 4,600
Accrued interest payable 3,092 - - 3,092
Compensated absences payable - current portion 33,495 33,495 13,248 80,238
Long-term debt - current portion 349,190 - - 349,190
Total current liabilities 567,445 137,072 30,650 735,167
Noncurrent liabilities:
Compensated absences payable 19,672 19,672 7,780 47,124
Other post employment benefits 39,697 39,697 24,306 103,700
Long-term debt 867,095 - - 867,095
Net pension liability 130,080 132,430 44,697 307,207
Total noncurrent liabilities 1,056,544 191,799 76,783 1,325,126
Total liabilities 1,623,989 328,871 107,433 2,060,293
Deferred inflows of resources related to pensions 101,069 101,251 33,237 235,557
Net position:
Net investment in capital assets 31,010,170 22,188,415 - 53,198,585
Unrestricted 7,798,516 10,081,789 363,384 18,243,689
Total net position $38,808,686 $32,270,204 $363,384 $71,442,274
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF REVENUES, EXPENSES AND Statement 8
PROPRIETARY FUNDS
For The Year Ended December 31, 2024
601 Water 602 Sewer 603 Storm Water Totals
Operating revenues:
Charges for services $1,937,526 $2,157,807 $559,217 $4,654,550
Hook-up charges 34,000 28,680 - 62,680
Water meter sales 100,582 - - 100,582
Total operating revenues 2,072,108 2,186,487 559,217 4,817,812
Operating expenses:
Personal services 409,500 419,091 189,706 1,018,297
Materials and supplies 353,106 77,690 5,853 436,649
Contractual services 250,296 297,523 208,377 756,196
MCES sewer charges - 1,291,179 - 1,291,179
Depreciation 927,267 753,799 - 1,681,066
Utilities 97,816 44,614 - 142,430
Other 89,096 105,236 5,384 199,716
Total operating expenses 2,127,081 2,989,132 409,320 5,525,533
Operating income (loss)(54,973) (802,645) 149,897 (707,721)
Nonoperating revenues (expenses):
Investment earnings 250,835 331,428 21,519 603,782
Interest expense (3,092) - - (3,092)
Intergovernmental revenue 7,589 - - 7,589
Total nonoperating revenues (expenses)255,332 331,428 21,519 608,279
Income (loss) before contributions and transfers 200,359 (471,217) 171,416 (99,442)
Contributions and transfers:
Capital contributions from private sources 911,151 1,208,076 - 2,119,227
Capital contributions from governmental activities 6,008,188 - - 6,008,188
Transfer out (2,024,951) - (55,507) (2,080,458)
Total contributions and transfers 4,894,388 1,208,076 (55,507) 6,046,957
Change in net position 5,094,747 736,859 115,909 5,947,515
Net position - January 1 33,713,939 31,533,345 247,475 65,494,759
Net position - December 31 $38,808,686 $32,270,204 $363,384 $71,442,274
Capital
Grants and
Contributions Transfers - Net
Amounts reported above $8,127,415 ($2,080,458)
Amounts reported for business-type activities in the
statement of activities are different because:
Transfer in of capital assets from governmental activities (6,008,188) 6,008,188
Amounts reported on the statement of activities $2,119,227 $3,927,730
CHANGES IN FUND NET POSITION
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
STATEMENT OF CASH FLOWS Statement 9
PROPRIETARY FUNDS
For The Year Ended December 31, 2024
601 Water 602 Sewer 603 Storm Water Totals
Cash flows from operating activities:
Receipts from customers and users $2,070,457 $2,191,108 $566,661 $4,828,226
Payment to suppliers (794,420) (1,795,573) (227,773) (2,817,766)
Payment to employees (384,940) (394,531) (195,993) (975,464)
Net cash flows provided by operating activities 891,097 1,004 142,895 1,034,996
Cash flows from noncapital financing activities:
Intergovernmental revenue 5,289 - - 5,289
Cash flows from capital and related financing activities:
Acquisition of capital assets (120,780) (99,493) - (220,273)
Note proceeds 1,216,285 - - 1,216,285
Repayment of interfund loan receivable - 223,598 - 223,598
Transfers out (2,024,951) - (55,507) (2,080,458)
Net cash flows provided by capital and related financing activities (929,446) 124,105 (55,507) (860,848)
Cash flows from investing activities:
Investment earnings 250,835 331,428 21,519 603,782
Net increase (decrease) in cash and cash equivalents 217,775 456,537 108,907 783,219
Cash and cash equivalents - January 1 5,224,858 7,177,052 306,940 12,708,850
Cash and cash equivalents - December 31 $5,442,633 $7,633,589 $415,847 $13,492,069
Reconciliation of operating income to net
cash provided by operating activities:
Operating income (loss)($54,973) ($802,645) $149,897 ($707,721)
Adjustments to reconcile operating income
(loss) to net cash flows from operating activities:
Depreciation 927,267 753,799 - 1,681,066
Changes in assets and liabilities:
Decrease (increase) in accounts receivable - net (1,651)4,621 7,444 10,414
Decrease (increase) in prepaid items (2,930) (3,020)3,026 (2,924)
Decrease (increase) in inventory (5,611) - - (5,611)
Decrease (increase) in deferred outflows of resources 36,497 36,497 18,930 91,924
Increase (decrease) in payables 18,649 23,689 (11,185) 31,153
Increase (decrease) in other accrued liabilities (14,214) - - (14,214)
Increase (decrease) in compensated absences 25,853 25,853 (3,393) 48,313
Increase (decrease) in other post employment benefits 5,529 5,529 645 11,703
Increase (decrease) in net pension liability (66,455) (66,455) (34,469) (167,379)
Increase (decrease) in deferred inflows of resources 23,136 23,136 12,000 58,272
Total adjustments 946,070 803,649 (7,002) 1,742,717
Net cash provided by operating activities $891,097 $1,004 $142,895 $1,034,996
Noncash investing, capital and financing activities:
Contributions of capital assets $6,919,339 $1,208,076 $ - $8,127,415
Business-Type Activities - Enterprise Funds
The accompanying notes are an integral part of these financial statements.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of Lino Lakes, Minnesota (the City) is a public corporation formed under Minnesota Statute 410. As such,
the City is under home rule charter regulations and applicable statutory guidelines.
The basic financial statements of the City have been prepared in conformity with U.S. generally accepted accounting
principles as applied to governmental units by the Governmental Accounting Standards Board (GASB). The
following is a summary of significant accounting policies:
A. FINANCIAL REPORTING ENTITY
In accordance with GASB pronouncements and accounting principles generally accepted in the United
States of America, the financial statements of the reporting entity include those of the City (the primary
government) and its component units. The component units discussed below are included in the City’s
reporting entity as blended component units because of the significance of their operational or financial
relationships with the City.
COMPONENT UNITS
The Economic Development Authority (EDA) of Lino Lakes is an entity legally separate from the City.
However, for financial reporting purposes, the EDA is reported as if it were a part of the City’s operation
because the governing body is substantially the same as the governing body of the City and a financial
benefit or burden relationship exists between the City and the EDA. The EDA does not issue separate
financial statements.
The Housing and Development Authority (HRA) of Lino Lakes is an entity legally separate from the City.
However, for financial reporting purposes, the HRA is reported as if it were part of the City’s operations
because the members of the City Council serve as commission members and a financial benefit or burden
relationship exists between the City and the HRA. The HRA has not yet incurred any financial activity.
B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS
The government-wide financial statements (i.e., the Statement of Net Position and the Statement of
Activities) report information on all of the non-fiduciary activities of the primary government and its
component units. Governmental activities, which normally are supported by taxes and intergovernmental
revenues, are reported separately from business-type activities, which rely to a significant extent on fees
and charges for support.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or
business-type activity are offset by program revenues. Direct expenses are those that are clearly
identifiable with a specific function or business-type activity. Program revenues include 1) charges to
customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided
by a given function or business-type activity and 2) grants and contributions that are restricted to meeting
the operational or capital requirements of a particular function or business-type activity. Taxes and other
items not included among program revenues are reported instead as general revenues.
The fund financial statements are provided for governmental and proprietary funds. The emphasis of
governmental and proprietary fund financial statements is on major individual governmental and enterprise
funds, with each displayed as separate columns in the fund financial statements. All remaining
governmental and enterprise funds are aggregated and reported as nonmajor funds.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Proprietary fund operating revenues, such as charges for services, result from exchange transactions
associated with the principal activity of the fund. Exchange transactions are those in which each party
receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment
earnings, result from nonexchange transactions or incidental activities.
The City reports the following major governmental funds:
The General Fund is the City’s primary operating fund. It accounts for all financial resources of the
general government, except those required to be accounted for in another fund.
The Rookery Activity Center accounts for the activities relating to The Rookery Activity Center.
The General Obligation Improvement Bonds of 2016B Fund accounts for the accumulation of
resources for, and the payment of, interest, principal and related costs on general long-term debt. The
bonds were used to fund the Legacy at Woods Edge improvements.
The Capital Equipment Replacement Fund accounts for pay-as-you-go capital equipment financing
and financing of capital equipment through donations.
The Area and Unit Trunk Fund accounts for the collection of water and sewer unit charges to be used
for debt payments and construction of infrastructure.
The MSA Construction Fund accounts for the financing of future reconstruction of state aid eligible
streets.
The City reports the following major proprietary funds:
The Water Fund accounts for customer water service charges which are used to finance water system
operating expenses.
The Sewer Fund accounts for customer sewer service charges which are used to finance sanitary sewer
system operating expenses.
The Storm Water Fund accounts for customer storm water charges which are used to finance storm
water system operating expenses.
C. MEASUREMENT FOCUS AND BASIS OF ACCOUNTING
The government-wide financial statements are reported using the economic resources measurement focus
and the accrual basis of accounting, as are the proprietary fund financial statements. Revenues are
recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of
related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants
and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider
have been met.
Governmental fund financial statements are reported using the current financial resources measurement
focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both
measurable and available. Revenues are considered to be available when they are collectible within the
current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City
considers all revenues, except reimbursement grants, to be available if they are collected within 60 days of
the end of the current fiscal period. Reimbursement grants are considered available if they are collected
within one year of the end of the current fiscal period. Expenditures generally are recorded when a liability
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures
related to compensated absences and claims and judgments, are recorded only when payment is due.
Property taxes, special assessments, intergovernmental revenues, charges for services and interest
associated with the current fiscal period are all considered to be susceptible to accrual and so have been
recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due
within the current fiscal period is considered to be susceptible to accrual as revenue of the current period.
All other revenue items are considered to be measurable and available only when cash is received by the
City.
As a general rule, the effect of interfund activity has been eliminated from the government-wide financial
statements. Exceptions to this general rule are transactions that would be treated as revenues, expenditures
or expenses if they involved external organizations, such as buying goods and services or payments in lieu
of taxes, are similarly treated when they involve other funds of the City. Elimination of these charges
would distort the direct costs and program revenues reported for the various functions concerned.
Proprietary Funds distinguish operating revenues and expenses from nonoperating items. Operating
revenues and expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the
water, sewer and storm water enterprise funds are charges to customers for sales and services. Operating
expenses for enterprise funds include the cost of sales and services, administrative expenses, and
depreciation on capital assets. All revenues and expenses not meeting this definition are reported as
nonoperating revenues and expenses.
D. BUDGETS
Budgets are adopted on a basis consistent with accounting principles generally accepted in the United
States of America. Annual appropriated budgets are adopted for the General Fund and The Rookery
Activity Center special revenue fund. Budgeted expenditure appropriations lapse at year-end. Budgeted
amounts are reported as originally adopted and as amended by the City Council.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the
expenditure of monies are recorded in order to reserve that portion of the appropriation, is not employed by
the City because it is at present not considered necessary to assure effective budgetary control or to
facilitate effective cash management.
E. LEGAL COMPLIANCE – BUDGETS
The City follows these procedures in establishing the budgetary data reflected in the financial statements:
1. The City Administrator submits to the City Council a proposed operating budget (including the
General Fund and The Rookery Activity Center Fund) for the fiscal year commencing the
following January 1. The operating budget includes proposed expenditures and the means of
financing them.
2. Public hearings are conducted to obtain taxpayer comments.
3. The budget is legally enacted through passage of a resolution on a departmental basis and can be
expended by each department based upon detailed budget estimates for individual expenditure
accounts.
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December 31, 2024
4. The City Administrator is authorized to transfer appropriations within any department budget.
Additional interdepartmental or interfund appropriations and deletions are or may be authorized by
the City Council with fund (contingency) reserves or additional revenues.
5. Formal budgetary integration is employed as a management control device during the year for the
General Fund and The Rookery Activity Center Fund.
6. Legal debt obligation indentures determine the appropriation level and debt service tax levies for
the Debt Service Funds. Supplementary budgets are adopted for the Proprietary Funds to
determine and calculate user charges. These debt service and budget amounts represent general
obligation bond indenture provisions and net income for operation and capital maintenance and
are not reflected in the financial statements.
7. A capital improvement program is reviewed annually by the City Council for the Capital Project
Funds. However, appropriations for major projects are not adopted until the actual bid award of
the improvement. The appropriations are not reflected in the financial statements.
8. Expenditures may not legally exceed budgeted appropriations at the department level unless
approved by the City Council. Therefore, the legal level of budgetary control is at the department
level (i.e. administration, community development, public safety, public services, and other).
9. The City Council may authorize transfers of budgeted amounts between City funds.
F. CASH AND INVESTMENTS
Cash and investment balances from all funds are pooled and invested to the extent available in authorized
investments. Investment income is allocated to individual funds on the basis of the fund's equity in the cash
and investment pool.
Investments are stated at fair value, except for investments in external investment pools that meet GASB 79
requirements, which are stated at amortized cost. Interest earnings are accrued at year-end.
For purposes of the Statement of Cash Flows, the proprietary funds consider all highly liquid investments
with a maturity of three months or less when purchased to be cash equivalents. All of the cash and
investments allocated to the proprietary fund types have original maturities of 90 days or less. Therefore,
the entire balance in such fund types is considered cash equivalents.
Permanently restricted cash and investments represents the principal and earnings portion of resources
received that must be retained in a permanent fund. Only earnings from these funds may be used for
purposes that support environmental maintenance and improvements.
G. PROPERTY TAX REVENUE RECOGNITION
The City Council annually adopts a tax levy and certifies it to the County in December (levy/assessment
date) of each year for collection in the following year. The County is responsible for billing and collecting
all property taxes for itself, the City, the local School District and other taxing authorities. Such taxes
become a lien on January 1 and are recorded as receivables by the City at that date. Real property taxes are
payable (by property owners) on May 15 and October 15 of each calendar year. Personal property taxes are
payable by taxpayers on February 28 and June 30 of each year. These taxes are collected by the County
and remitted to the City on or before July 15 and December 15 of the same year. Delinquent collections for
November and December are received the following January. The City has no ability to enforce payment
of property taxes by property owners. The County possesses this authority.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Within the government-wide financial statements, the City recognizes property tax revenue in the period
for which taxes were levied. Uncollectible property taxes are not material and have not been reported.
Within the governmental fund financial statements, the City recognizes property tax revenue when it
becomes both measurable and available to finance expenditures of the current period. In practice, current
and delinquent taxes received by the City in July, December, and the following January are recognized as
revenue for the current year. Taxes collected by the county by December 31 (remitted to the City the
following January) are classified as due from county. Taxes not collected by the county by December 31
are classified as delinquent taxes receivable. Delinquent taxes receivable are fully offset by deferred
inflows of resources because they are not available to finance current expenditures.
The City's property tax revenue includes payments from the Metropolitan Revenue Distribution (Fiscal
Disparities Formula) per State Statute 473F. This statute provides a means of spreading a portion of the
taxable valuation of commercial/industrial real property to various taxing authorities within the defined
metropolitan area. The valuation "shared" is a portion of commercial/industrial property valuation growth
since 1971.
H. SPECIAL ASSESSMENT REVENUE RECOGNITION
Special assessments are levied against benefited properties for the cost or a portion of the cost of special
assessment improvement projects in accordance with state statutes. These assessments are collectible by
the City over a term of years usually consistent with the term of the related bond issue. Collection of
annual installments (including interest) is handled by the County Auditor in the same manner as property
taxes. Property owners are allowed to (and often do) prepay future installments without interest or
prepayment penalties.
Once a special assessment roll is adopted, the amount attributed to each parcel is a lien upon that property
until full payment is made or the amount is determined to be excessive by the City Council or court action.
If special assessments are allowed to go delinquent, the property is subject to tax forfeit sale and the first
proceeds of that sale (after costs, penalties and expenses of sale) are remitted to the City in payment of
delinquent special assessments. Generally, the City will collect the full amount of its special assessments
not adjusted by City Council or court action. Pursuant to state statutes, a property shall be subject to a tax
forfeit sale after three years unless it is homesteaded, agricultural or seasonal recreational land in which
event the property is subject to such sale after five years.
Within the government-wide financial statements, the City recognizes special assessment revenue in the
period that the assessment roll was adopted by the City Council. Uncollectible special assessments are not
material and have not been reported.
Within the fund financial statements, the revenue from special assessments is recognized by the City when
it becomes measurable and available to finance expenditures of the current fiscal period. In practice,
current and delinquent special assessments received by the City are recognized as revenue for the current
year. Special assessments collected by the County by December 31 (remitted to the City the following
January) and are also recognized as revenue for the current year. All remaining delinquent, deferred and
special deferred assessments receivable in governmental funds are fully offset by deferred inflows of
resources.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2024
I. INVENTORY
For governmental funds, the original cost of materials and supplies are recorded as expenditures at the time
of purchase. These funds do not maintain material amounts of inventories.
Inventories of the proprietary funds are stated at cost, which approximates market, using the first-in, first-
out (FIFO) method.
J. PREPAID ITEMS
Certain prepayments to vendors reflect costs applicable to future accounting periods and are recorded as
prepaid items in both government-wide and fund financial statements. Prepaid items are reported using the
consumption method and recorded as expenditures/expenses at the time of consumption.
K. LEASES RECEIVABLE
Leases receivable are measured at the present value of lease payments expected to be received during the
lease term. A deferred inflow of resources is recorded for the lease at the commencement of the lease in an
amount equal to the initial recording of the lease receivable and is recognized as revenue over the lease
term.
L. INTERFUND TRANSACTIONS
During the course of operations, numerous transactions occur between individual funds for goods provided
or services rendered. Interfund services provided and used are accounted for as revenues, expenditures or
expenses. Transactions that constitute reimbursements to a fund for expenditures / expenses initially made
from it that are properly applicable to another fund, are recorded as expenditures/expenses in the
reimbursing fund and as reductions of expenditures/expenses in the fund that is reimbursed.
The City provides temporary advances to funds that have insufficient cash balances by means of an
advance from another fund. Such advances are classified as “advances to/from other funds.” Long-term
interfund loans are classified as “interfund loan receivable/payable.” Any residual balances outstanding
between the governmental activities and business-type activities are reported in the government-wide
financial statements as “internal balances.” All other interfund transactions are reported as transfers.
M. CAPITAL ASSETS
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g. roads, sidewalks,
drainage systems, water and sewer systems, and similar items) are reported in the applicable governmental
or business-type activities columns in the government-wide financial statements. Capital assets are defined
by the City as assets with an estimated useful life in excess of one year, which have an individual value
equal to or greater than the capitalization thresholds for each asset class as follows:
Land $10,000
Buildings $50,000
Land improvements $25,000
Equipment $10,000
Infrastructure $100,000
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NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated
capital assets are recorded at acquisition value at the date of donation. All existing City infrastructure has
been capitalized regardless of date placed in service.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend
assets lives are not capitalized. Major outlays for capital assets and improvements are capitalized as
projects are constructed.
Depreciation on exhaustible assets is recorded as an allocated expense in the Statement of Activities with
accumulated depreciation reflected in the Statement of Net Position. Capital assets are depreciated using
the straight-line method over their estimated useful lives. Since surplus assets are sold for an immaterial
amount when declared as no longer needed for City purposes, no salvage value is taken into consideration
for depreciation purposes. Useful lives vary from 5 to 40 years for buildings, office furniture and
equipment, vehicles, machine shop and equipment and other assets, and 15 to 50 years for infrastructure
and other improvements.
N. COMPENSATED ABSENCES
It is the City’s policy to permit employees to accumulate earned but unused vacation, PTO (Personal Time
Off), extended leave and sick pay benefits. All leave that is attributable to services already rendered,
accumulates, and is more likely than not to be used for time off or otherwise paid is accrued in the
government-wide and proprietary fund financial statements. A liability for these amounts is reported in
governmental funds only if it has matured, for example, as a result of employee resignations or retirements.
The current portion is calculated based on historical trends.
O. LONG-TERM OBLIGATIONS
In the government-wide and proprietary fund financial statements, long-term debt and other long-term
obligations are reported as liabilities in the applicable governmental activities, business-type activities, or
proprietary fund type Statement of Net Position. Bond premiums and discounts are amortized over the life
of the related debt.
In the fund financial statements, governmental fund types recognize bond premiums and discounts during
the current period. The face amount of debt issued is reported as other financing sources. Premiums
received on debt issuances are reported as other financing sources while discounts on debt issuances are
reported as other financing uses.
P. DEFINED BENEFIT PENSION PLANS
For purposes of measuring the net pension liability, deferred outflows and inflows of resources, and
pension expense, information about the fiduciary net position of the Public Employees Retirement
Association (PERA) and additions to and deductions from PERA’s fiduciary net position have been
determined on the same basis as they are reported by PERA, except that PERA’s fiscal year end is June 30.
For this purpose, plan contributions are recognized as of employer payroll paid dates and benefit payments
and refunds are recognized when due and payable in accordance with the benefit terms. Investments are
reported at fair value.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Q. DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES
In addition to assets, the statement of financial position reports a separate section for deferred outflows of
resources. This separate financial statement element represents a consumption of net assets that applies to
future periods and so will not be recognized as an outflow of resources (expense) until that time. The City
has two items that qualify for reporting in this category. Pension related deferred outflows of resources are
reported in the government-wide statement of net position and the proprietary funds statement of net
position. OPEB related deferred outflows of resources are only reported in the governmental activities
column of the government-wide statement of net position as amounts applicable to business-type activities
are immaterial.
In addition to liabilities, the statement of financial position reports a separate section for deferred inflows of
resources. This separate financial statement element represents an acquisition of net assets that applies to
future periods, and therefore, will not be recognized as an inflow of resources (revenue) until that time.
Lease related deferred inflows of resources are reported in the government-wide statement of net position
and the governmental funds balance sheet. Pension related deferred inflows of resources are reported in the
government-wide statement of net position and the proprietary funds statement of net position. OPEB
related deferred inflows of resources are only reported in the governmental activities column of the
government-wide statement of net position as amounts applicable to business-type activities are immaterial.
The City also has a type of item, which arises only under a modified accrual basis of accounting, that
qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the
governmental funds balance sheet. The governmental funds report unavailable revenue from the following
sources: property taxes and special assessments not collected within 60 days from year-end.
R. FUND BALANCE CLASSIFICATIONS
In the fund financial statements, governmental funds report fund balance in classifications that disclose
constraints for which amounts in those funds can be spent. These classifications are as follows:
Nonspendable - consists of amounts that are not in spendable form, such as prepaid items and corpus
of any permanent fund.
Restricted - consists of amounts related to externally imposed constraints established by creditors,
grantors or contributors; or constraints imposed by state statutory provisions.
Committed - consists of internally imposed constraints. These constraints are established by a
resolution approved by the City Council, and committed amounts cannot be used for any other purpose
unless the City Council removes or changes the specified use by resolution.
Assigned - consists of internally imposed constraints for the specific purpose of the City’s intended
use. These constraints are established by the City Council and/or management. The City Council
passed a resolution authorizing the Finance Director to assign fund balances and their intended uses.
Unassigned - is the residual classification for the general fund. The general fund is the only fund that
reports a positive unassigned fund balance amount. In other governmental funds, if expenditures
incurred for specific purposes exceed the amounts that are restricted, committed or assigned to those
purposes, it may be necessary to report a negative unassigned fund balance in that fund.
When both restricted and unrestricted resources are available for use, it is the City’s policy to first use
restricted resources, and then use unrestricted resources as they are needed. When committed, assigned or
unassigned resources are available for use, it is the City’s policy to use resources in the following order: 1)
committed 2) assigned and 3) unassigned.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2024
The City formally adopted a fund balance policy for the General Fund. The policy establishes an
unassigned fund balance range of 40% - 50% of general fund operating expenditures.
S. USE OF ESTIMATES
The preparation of financial statements in accordance with generally accepted accounting principles
(GAAP) requires management to make estimates that affect amounts reported in the financial statements
during the reporting period. Actual results could differ from such estimates.
Note 2 DEPOSITS AND INVESTMENTS
A. DEPOSITS
In accordance with Minnesota Statutes, the City maintains deposits at those depository banks authorized by
the City Council. All such banks are members of the Federal Reserve System.
Minnesota Statutes require that insurance, surety bonds or collateral protect all City deposits. The market
value of collateral pledged must equal 110% of deposits not covered by insurance or bonds. Securities
pledged as collateral are required to be held in safekeeping by the City or in a financial institution other
than that furnishing the collateral. Minnesota Statue 118A.03 identifies allowable forms of collateral.
Custodial Credit Risk – the risk that in the event of a bank failure, the City’s deposits may not be returned
to it. The City has no additional deposit policies addressing custodial credit risk.
At December 31, 2024, the bank balance of the City’s deposits with financial institutions was $13,380,912
and the carrying amount was $13,289,330. All deposits were covered by federal depository insurance or by
collateral pledge and held in the City’s name.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2024
B. INVESTMENTS
Subject to rating, yield, maturity and issuer requirements as prescribed by statute, Minnesota Statutes
118A.04 and 118A.05 authorize the City to invest in United States securities, state and local securities,
commercial paper, time deposits, temporary general obligation bonds, repurchase agreements, Minnesota
joint powers investment trusts and guaranteed investment contracts.
At December 31, 2024, the City had the following investments and maturities:
Fair Less
Investment Type Rating Value Than 1 1 - 3 3 - 6
Municipal bonds * $25,410,740 4,676,411 11,373,385 9,360,944
Brokered certificate of deposits Not rated 9,337,295 3,853,079 4,736,827 747,389
Federal agency securities AA+ 5,312,124 1,333,129 1,650,350 2,328,645
External investment pools:
4M Liquid Asset Class AAAm 713,386 713,386 - -
4M PLUS Class AAAm 486,366 486,366 - -
First American Treasury Obligation Fund AAAm 1,270,659 1,270,659 - -
Total $42,530,570 $12,333,030 $17,760,562 $12,436,978
* AAA $3,050,383; AA+ $4,889,127; AA $12,462,851;Total investments $42,530,570
AA- $4,513,909; A+ $494,470 Deposits 13,289,330
Cash on hand 1,440
Total cash and investments $55,821,340
Investment Maturities (in Years)
The 4M Multi-Class Fund is regulated by Minnesota Statutes and the Board of Directors of the League of
Minnesota Cities. The 4M Multi-Class Fund has two separate classes, the 4M Liquid Asset Class and the
4M PLUS Class.
The 4M Multi-Class Fund is managed to maintain a portfolio weighted average maturity of no greater than
60 days and seeks to maintain a constant net asset value of $1.00 per share. The Fund’s investments are
measured at amortized cost in accordance with Governmental Accounting Standards Board Statement No.
79. The 4M Liquid Asset Class has no redemption requirements. The 4M PLUS Class requires funds to be
deposited for a minimum of 14 calendar days. Withdrawals prior to the 14-day restriction period are
subject to a penalty equal to seven days interest on the amount withdrawn.
The First American Treasury Obligation money market fund seeks to maintain a constant net asset value of
$1.00 per share. The securities held by the fund are measured at amortized cost. Shares may be redeemed
without penalty on any business day.
The City categorizes its fair value measurements within the fair value hierarchy established by generally
accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair
value of the asset. The hierarchy has three levels. Level 1 investments are valued using inputs that are
based on quoted prices in active markets for identical assets. Level 2 investments are valued using inputs
that are based on quoted prices for similar assets or inputs that are observable, either directly or indirectly.
Level 3 investments are valued using inputs that are unobservable.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2024
The City has the following recurring fair value measurements at December 31, 2024:
Investment Type 12/31/2024 Level 1 Level 2 Level 3
Investments at fair value:
Municipal bonds $25,410,740 $ - $25,410,740 $ -
Brokered certificate of deposits 9,337,295 - 9,337,295 -
Federal agency securities 5,312,124 - 5,312,124 -
$ - $40,060,159 $ -
Investments not categorized:
4M Liquid Asset Class 713,386
4M PLUS Class 486,366
First American Treasury Obligation Fund 1,270,659
Total investments $42,530,570
Fair Value Measurement Using
C. INVESTMENT RISKS
Custodial Credit Risk – Investments – For investments in securities, custodial credit risk is the risk that in
the event of failure of the counterparty to a transaction, the City will not be able to recover the value of its
investment securities that are in the possession of an outside party. Investments in investment pools and
money markets are not evidenced by securities that exist in physical or book entry form, and therefore are
not subject to custodial credit risk disclosures. The City’s investment policy requires its brokers be
licensed with the appropriate federal and state agencies. A minimum capital requirement of $5,000,000
and at least five years of operation is mandatory. Investments in securities are held by the City’s broker-
dealers. The securities at each broker-dealer are insured $500,000 through SIPC. Each broker-dealer has
provided additional protection by providing additional insurance. This insurance is subject to aggregate
limits applied to all of the broker-dealer’s accounts.
Interest Rate Risk – Interest rate risk is the risk that changes in interest rates will adversely affect the fair
value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its
fair value to changes in market interest rates. The City’s policy to minimize interest rate risk includes
investing primarily in short-term securities and structuring the investment portfolio so that securities mature
to meet cash requirements for ongoing operations.
Credit Risk – Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder
of the investment. The City’s policy to minimize credit risk includes limiting investing funds to those
allowable under Minnesota Statute 118A, annually appointing all financial institutions where investments
are held, and diversifying the investment portfolio. This is measured by the assignment of a rating by a
nationally recognized statistical rating organization.
Concentration of Credit Risk – Concentration of credit risk is the risk of loss that may be attributed to the
magnitude of a government’s investment in a single issuer. The City places no limit on the amount it may
invest in any one issuer. At December 31, 2024, no individual investments exceeded 5% of the City’s total
investment portfolio.
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NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 3 RECEIVABLES
A. LONG-TERM RECEIVABLES
Significant receivable balances not expected to be collected within one year of December 31, 2024 are as
follows:
Property Special
Taxes Assessments Leases
Receivable Receivable Receivable Total
Major Funds:
General Fund $50,100 $ - $337,901 $388,001
Area and Unit Trunk - 799,688 - 799,688
MSA Construction - 1,544,193 - 1,544,193
Nonmajor Funds - 373,400 1,099,288 1,472,688
Total $50,100 $2,717,281 $1,437,189 $4,204,570
B. LEASES RECEIVABLE
The City leases a portion of its water towers for cellular tower antenna sites. These leases are non-
cancelable for a period of 5 years, with two to four renewal periods of 5 years each at the lessee's option.
The City considers the likelihood of these options being exercised to be greater than 50%. The agreements
call for monthly lease payments between $1,855 and $3,570, with increases of 4% annually or 7.5% upon
exercising renewal options. The lease receivables are measured at the present value of the future minimum
lease payments expected to be received during the lease term at a discount rate of 5% which is based on the
rate available to finance equipment over the same time periods.
The City leases space within its City Hall Complex to New Creations Child Care and Learning Center. The
lease expires June 30, 2029, however, the City has the option to terminate the lease with at least 12 months
written notice. The City considers the likelihood of cancelling the lease agreement to be less than 50%.
The agreement calls for monthly lease payments of $6,785, with annual increases of 3% through the end of
the lease term. There are no renewal options stated in the lease agreement. The lease receivable is
measured at the present value of the future minimum lease payments expected to be received during the
lease term at a discount rate of 5%.
At December 31, 2024 the City recorded $1,583,577 in lease receivables and deferred inflows of resources
for these arrangements.
Total revenue recognized in relation to these leases is as follows:
2024
Amortization of lease-related deferred inflows:
Antenna leases $72,713
City Hall Complex lease 73,082
Total revenue recognized resulting from deferred inflow amortization 145,795
Interest revenue 83,077
Common area maintenance charges 28,095
Total revenue recognized in relation to leased assets $256,967
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NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 4 UNAVAILABLE REVENUE
Governmental funds report deferred inflows of resources in connection with receivables for revenues that are not
considered to be available to liquidate liabilities of the current period. At the end of the current fiscal year, the
various components of unavailable revenue reported in the governmental funds are as follows:
Property Special
Taxes Assessments
Receivable Receivable Total
Major Funds:
General Fund $109,829 ` $410 $110,239
Area and Unit Trunk - 896,694 896,694
MSA Construction - 1,606,186 1,606,186
Nonmajor Funds - 478,318 478,318
Total $109,829 $2,981,608 $3,091,437
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NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 5 CAPITAL ASSETS
Capital asset activity for the year ended December 31, 2024 was as follows:
Beginning Ending
Balance* Increases Decreases Transfers Balance
Governmental activities:
Capital assets, not being depreciated:
Land $5,698,330 $33,000 $ - $ - $5,731,330
Wetland credits 49,042 - - - 49,042
Construction in progress 5,871,019 10,517,723 (8,575,362) (6,008,188) 1,805,192
Total capital assets, not being depreciated 11,618,391 10,550,723 (8,575,362) (6,008,188) 7,585,564
Capital assets, being depreciated:
Buildings 16,795,552 - - - 16,795,552
Equipment 10,867,225 872,574 (677,323) - 11,062,476
Land improvements 2,915,803 1,310,861 - - 4,226,664
Other equipment 161,713 - - - 161,713
Infrastructure 108,681,789 7,264,501 - - 115,946,290
Total capital assets, being depreciated 139,422,082 9,447,936 (677,323) - 148,192,695
Less accumulated depreciation for:
Buildings 7,865,844 662,332 - - 8,528,176
Equipment 5,868,278 812,856 (480,627) - 6,200,507
Land improvements 1,239,650 154,364 - - 1,394,014
Other equipment 127,057 2,835 - - 129,892
Infrastructure 69,939,348 2,708,739 - - 72,648,087
Total accumulated depreciation 85,040,177 4,341,126 (480,627) - 88,900,676
Total capital assets being depreciated - net 54,381,905 5,106,810 (196,696) - 59,292,019
Governmental activities capital assets - net $66,000,296 $15,657,533 ($8,772,058) ($6,008,188) $66,877,583
Business-type activities:
Capital assets, not being depreciated:
Land $374,867 $ - $ - $ - $374,867
Construction in progress 4,040,557 2,119,226 (5,252,672) 6,008,188 6,915,299
Total capital assets, not being depreciated 4,415,424 2,119,226 (5,252,672) 6,008,188 7,290,166
Capital assets, being depreciated:
Machinery and shop equipment 669,366 220,272 (12,067) - 877,571
Water and sewer systems 70,342,718 5,252,674 - - 75,595,392
Total capital assets, being depreciated 71,012,084 5,472,946 (12,067) - 76,472,963
Less accumulated depreciation for:
Machinery and shop equipment 250,622 80,393 (12,067) - 318,948
Water and sewer systems 25,057,714 1,600,673 - - 26,658,387
Total accumulated depreciation 25,308,336 1,681,066 (12,067) - 26,977,335
Total capital assets being depreciated - net 45,703,748 3,791,880 - - 49,495,628
Business-type activities capital assets - net $50,119,172 $5,911,106 ($5,252,672) $6,008,188 $56,785,794
*As of January 1, 2024, the City reclassified certain capital assets and retitled certain capital asset categories to
better reflect the nature of its assets. This reclassification had no impact on total capital assets or accumulated
depreciation.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Depreciation expense was charged to functions/programs of the City as follows:
Governmental activities:
General government $1,047,300
Public safety 408,947
Public works 2,466,163
Culture and recreation 417,023
Conservation of natural resources 1,693
Total depreciation expense - governmental activities $4,341,126
Business-type activities:
Water $927,267
Sewer 753,799
Total depreciation expense - business-type activities $1,681,066
Note 6 LONG-TERM DEBT
The City issues general obligation bonds to provide funds for the acquisition and construction of major capital
facilities and equipment. City indebtedness at December 31, 2024 consisted of the following:
Final
Issue Maturity Interest Original Payable
Date Date Rate Issue 12/31/2024
Governmental activities:
General Obligation Bonds:
G.O. Bonds, Series 2015A 08/01/15 02/01/31 2.00% - 3.00% $3,095,000 $1,470,000
EDA Lease Revenue Bonds, Series 2015B 10/01/15 04/01/36 2.00% - 3.00% 4,350,000 2,910,000
G.O. Utility Revenue Bonds, Series 2016A 11/23/16 02/01/27 2.00% 1,420,000 445,000
G.O. Bonds, Series 2018A 12/19/18 02/01/34 3.00% - 5.00% 6,915,000 5,225,000
G.O. Utility Revenue Bonds, Series 2020A 07/08/20 02/01/35 2.00% - 4.00% 4,330,000 3,345,000
G.O. Street Reconstruction Bonds, Series 2021A 07/15/21 02/01/32 1.00% - 4.00% 1,815,000 1,480,000
Total General Obligation Bonds 21,925,000 14,875,000
Special Assessment Bonds:
G.O. Improvement Bonds, Series 2014A 11/20/14 02/01/26 0.40% - 2.30% 2,645,000 195,000
Unamortized bond premiums 1,102,333 657,458
Unamortized bond discounts (38,362) (1,234)
Compensated absences payable N/A 1,178,755
Total Government Activities $25,633,971 $16,904,979
Business-Type Activities:
Direct Borrowings:
G.O. Water Revenue Note, Series 2024 (MPFA) 09/30/24 08/20/44 1.947% $15,996,190 $1,216,285
Compensated absences payable N/A 127,362
Total Business-Type Activities $15,996,190 $1,343,647
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
CHANGES IN LONG-TERM DEBT
The following is a schedule of changes in long-term debt for the year ended December 31, 2024:
Beginning Ending Due Within
Balance Additions Deletions Balance One Year
Governmental Activities:
Bonded debt:General obligation bonds $16,735,000 $ - $1,860,000 $14,875,000 $1,455,000
Special assessment bonds 415,000 - 220,000 195,000 160,000
Direct borrowings - capital note 35,475 - 35,475 - -
Unamortized bond premiums 734,628 - 77,170 657,458 -
Unamortized bond discounts (2,585) - (1,351) (1,234) -
Compensated Absences PayableCompensated absences payable* 815,278 363,477 - 1,178,755 826,030
Total governmental activities $18,732,796 $363,477 $2,191,294 $16,904,979 $2,441,030
Business-Type Activities:
Direct borrowings - MPFA note $ - $1,216,285 $ - $1,216,285 $349,190
Compensated absences payable* 79,049 48,313 - 127,362 80,238
Total business-type activities $79,049 $1,264,598 $ - $1,343,647 $429,428
* The change in compensated absences is presented as a net change.
DESCRIPTIONS OF LONG-TERM DEBT
General Obligation Bonds – the bonds were issued for improvements or projects which benefited the City as a whole
and, therefore, are repaid from ad valorem levies.
Special Assessment Bonds – the bonds were issued to finance various improvements and will be repaid primarily
from special assessments levied on the properties benefiting from the improvements. However, some issues are
partly financed by ad valorem levies.
Utility Revenue Bonds – the Bonds were issued to finance various improvements in the water fund and will be
repaid primarily from pledged revenues derived from the constructed assets.
Capital Note – the note was issued to fund the cost of the acquisition of capital equipment to be used by the North
Metro Telecommunications Commission in the operation of a cable communications system. The note was repaid
from franchise fee revenue.
Water Revenue Note – the note was issued to fund the construction of a water treatment plant and will be repaid
from pledged revenues derived from charges for services of the water fund. Note proceeds are received from the
Minnesota Public Facilities Authority (MPFA) on a reimbursement basis as the project progresses. The total amount
of note proceeds available to disburse to the City is $15,996,190.
The MPFA Bond Purchase and Project Loan Agreement defines Events of Default, including remedies if default
were to occur. Remedies may include the following: 1) an interest penalty, 2) withhold approval of any
disbursement request, 3) reject any pending application for financial assistance, 4) impose an immediate increase in
the interest rate on the loan by eliminating all interest rate discounts, and 5) demand immediate payment of all
outstanding principal and interest (to the extent permitted by law).
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
DEBT SERVICE REQUIREMENTS
Future principal and interest payments required to retire long-term debt are as follows:
Years Ending
December 31 Principal Interest Principal Interest
2025 $1,615,000 $444,190 $349,190 $18,231
2026 1,525,000 394,554 688,000 16,882
2027 1,540,000 341,433 179,095 3,487
2028 1,395,000 288,420 - -
2029 1,450,000 238,582 - -
2030-2034 6,630,000 610,943 - -
2035-2036 915,000 26,450 - -
Total $15,070,000 $2,344,572 $1,216,285 $38,600
Bonded Debt G.O. Water Revenue Note
Govermental Activities Business-Type Activities
DEFERRED AD VALOREM TAX LEVIES – BONDED DEBT
All long-term bonded indebtedness is backed by the full faith and credit of the City, including special assessment
and revenue bond issues. General Obligation bond issues are financed by ad valorem tax levies and special
assessment bond issues are partially financed by ad valorem tax levies in addition to special assessments levied
against the benefiting properties. When a bond issue to be financed partially or completely by ad valorem tax levies
is sold, specific annual amounts of such tax levies are stated in the bond resolution and the County Auditor is
notified and instructed to levy these taxes over the appropriate years. The future tax levies are subject to
cancellation when and if the City has provided alternative sources of financing. The City Council is required to levy
any additional taxes found necessary for full payment of principal and interest.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
REVENUE PLEDGED
Future revenue pledged for the payment of long-term debt is as follows:
Remaining Principal Pledged
Term of Principal and Interest Revenue
Bond Issue Use of Proceeds Type Pledge and Interest Paid Received
2007A G.O. TIF Bonds Infrastructure improvements Tax increment, MSA 2008 - 2024 $ - $285,775 $140,471
funding via transfers
2012A G.O. Bonds Infrastructure improvements 2013 - 2024 $ - $166,361 $ -
2013A Improvement Bonds Infrastructure improvements Special assessments 2014 - 2024 $ - $66,300 $ -
2014A Improvement Bonds Infrastructure improvements Special assessments 2015 - 2026 $198,048 $161,151 $124,165
2015A G.O. Bonds Infrastructure improvements Ad valorem taxes 2016 - 2031 $1,604,319 $258,713 $274,589
2015B EDA Lease Revenue Bonds Construction of a fire station Ad valorem taxes 2016 - 2036 $3,586,269 $302,538 $319,765
2016A Capital Note Cable communications equipment Franchise fees 2016 - 2024 $ - $36,185 $37,994
2016A Utility Revenue Bonds Water infrastructure improvements 2017 - 2027 $458,450 $155,350 $155,350
2018A G.O. Bonds Infrastructure improvements 2019-2034 $6,178,869 $641,413 $538,230
2020A G.O. Utility Revenue Bonds Infrastructure improvements 2021-2035 $3,804,100 $344,500 $344,500
2021A G.O. Street Reconstruction Bonds Infrastructure improvements 2021-2032 $1,584,517 $199,695 $207,895
2024 G.O. Water Revenue Note (MPFA) Water treatment plant 2025-2044 $1,254,885 $ - $ -
Water fund charges
for services
Ad valorem taxes
Trunk utility charges
via transfers
Ad valorem taxes,
trunk utility charges,
special assessments
Ad valorem taxes,
special assessments
Trunk utility charges
via transfers
Current YearRevenue Pledged
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 7 DEFINED BENEFIT PENSION PLANS – PERA
A. PLAN DESCRIPTION
The City participates in the following cost-sharing multiple-employer defined benefit pension plans
administered by the Public Employees Retirement Association of Minnesota (PERA). Plan provisions are
established and administered according to Minnesota Statutes, Chapters 353, 353D, 353E, 353G and 356.
Minnesota Statutes chapter 356 defines each plan’s financial reporting requirements. PERA’s defined
benefit pension plans are tax qualified plans under Section 401(a) of the Internal Revenue Code.
1. General Employees Retirement Plan (General Plan)
Membership in the General Plan includes employees of counties, cities, townships, schools in non-
certified positions, and other governmental entities whose revenues are derived from taxation, fees, or
assessments. Plan membership is required for any employee who is expected to earn more than $425
in a month, unless the employee meets exclusion criteria.
2. Public Employees Police and Fire Retirement Plan (Police and Fire Plan)
Membership in the Police and Fire Plan includes full-time, licensed police officers and firefighters who
meet the membership criteria defined in Minnesota Statutes section 353.64 and who are not earning
service credit in any other PERA retirement plan or local relief association for the same service.
Employers can provide Police and Fire Plan coverage for part-time positions and certain other public
safety positions by submitting a resolution adopted by the entity’s governing body. The resolution
must state that the position meets plan requirements.
B. BENEFITS PROVIDED
PERA provides retirement, disability, and death benefits. Benefit provisions are established by state statute
and can only be modified by the state legislature. Vested, terminated employees who are entitled to
benefits but are not receiving them yet, are bound by the provisions in effect at the time they last terminated
their public service. When a member is “vested,” they have earned enough service credit to receive a
lifetime monthly benefit after leaving public service and reaching an eligible retirement age. Members who
retire at or over their Social Security full retirement age with at least one year of service qualify for a
retirement benefit.
1. General Employees Plan Benefits
The General Employees Plan requires three years of service to vest. Benefits are based on a member’s
highest average salary for any five successive years of allowable service, age, and years of credit at
termination of service. Two methods are used to compute benefits for General Plan members.
Members hired prior to July 1, 1989 receive the higher of the Step or Level formulas. Only the Level
formula is used for members hired after June 30, 1989. Under the Step formula, General Plan
members receive 1.2% of the highest average salary for each of the first ten years of service and 1.7%
for each additional year. Under the Level formula, General Plan members receive 1.7% of the highest
average salary for all years of service. For members hired prior to July 1, 1989, a full retirement
benefit is available when age plus years of service equal 90 and normal retirement age is 65. Members
can receive a reduced requirement benefit as early as age 55 if they have three or more years of
service. Early retirement benefits are reduced by 0.25% for each month under age 65. Members with
30 or more years of service can retire at any age with a reduction of 0.25% for each month the member
is younger than age 62. The Level formula allows General Plan members to receive a full retirement
benefit at age 65 if they were first hired before July 1, 1989 or at age 66 if they were hired on or after
July 1, 1989. Early retirement begins at age 55 with an actuarial reduction applied to the benefit.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Benefit increases are provided to benefit recipients each January. The postretirement increase is equal
to 50% of the cost-of-living adjustment (COLA) announced by the SSA, with a minimum increase of
at least 1% and a maximum of 1.5%. The 2024 annual increase was 1.5%. Recipients that have been
receiving the annuity or benefit for at least a full year as of the June 30 before the effective date of the
increase will receive the full increase. Recipients receiving the annuity or benefit for at least one
month but less than a full year as of the June 30 before the effective date of the increase will receive a
prorated increase.
2. Police and Fire Plan Benefits
Benefits for Police and Fire Plan members hired before July 1, 2010, are vested after three years of
service. Members hired on or after July 1, 2010, are 50% vested after five years and 100% vested after
ten years. After five years, vesting increases by 10% each full year of service until members are 100%
vested after ten years. Police and Fire Plan members receive a full retirement benefit when they are
age 55 and vested, or when their age plus their years of service equals 90 or greater if they were first
hired before July 1, 1989. Early retirement starts at age 50, and early retirement benefits are reduced
by 0.417% each month members are younger than age 55.
Benefit increases are provided to benefit recipients each January. The postretirement increase is fixed
at 1%. Recipients that have been receiving the annuity or benefit for at least 36 months as of the June
30 before the effective date of the increase will receive the full increase. Recipients receiving the
annuity or benefit for at least 25 months but less than 36 months as of the June 30 before the effective
date of the increase will receive a prorated increase.
C. CONTRIBUTIONS
Minnesota Statutes Chapters 353, 353E, 353G, and 356 set the rates for employer and employee
contributions. Contribution rates can only be modified by the state legislature.
1. General Employees Fund Contributions
General Plan members were required to contribute 6.50% of their annual covered salary in fiscal year
2024 and the City was required to contribute 7.50% for General Plan members. The City’s
contributions to the General Employees Fund for the year ended December 31, 2024 were $321,519.
The City’s contributions were equal to the required contributions as set by state statute.
2. Police and Fire Fund Contributions
Police and Fire Plan members were required to contribute 11.80% of their annual covered salary in
fiscal year 2024 and the City was required to contribute 17.70% for Police and Fire Plan members.
The City’s contributions to the Police and Fire Fund for the year ended December 31, 2024 were
$555,870. The City’s contributions were equal to the required contributions as set by state statute.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
D. PENSION COSTS
1. General Employees Fund Pension Costs
At December 31, 2024, the City reported a liability of $1,802,947 for its proportionate share of the
General Employee’s Fund net pension liability. The City’s net pension liability reflected a reduction
due to the State of Minnesota’s contribution of $16 million. The State of Minnesota is considered a
non-employer contributing entity and the state’s contribution meets the definition of a special funding
situation. The State of Minnesota’s proportionate share of the net pension liability associated with the
City totaled $46,621.
The net pension liability was measured as of June 30, 2024, and the total pension liability used to
calculate the net pension liability was determined by an actuarial valuation as of that date. The City’s
proportion of the net pension liability was based on the City’s contributions received by PERA during
the measurement period for employer payroll paid dates from July 1, 2023 through June 30, 2024,
relative to the total employer contributions received from all of PERA’s participating employers. The
City’s proportionate share was 0.0488% at the end of the measurement period and 0.0505% for the
beginning of the period.
City's proportionate share of the net pension liability $1,802,947
State of Minnesota’s proportionate share of the net
pension liability associated with the City 46,621
Total $1,849,568
For the year ended December 31, 2024, the City recognized pension expense of $299,719 for its
proportionate share of the General Plan’s pension expense. In addition, the City recognized an
additional $1,250 as pension expense (and grant revenue) for its proportionate share of the State of
Minnesota’s contribution of $16 million to the General Employees Fund.
During the plan year ended June 30, 2024, the State of Minnesota contributed $170.1 million to the
General Employees Fund. The State of Minnesota is not included as a non-employer contributing
entity in the General Employees Plan pension allocation schedules for the $170.1 million in direct state
aid because this contribution was not considered to meet the definition of a special funding situation.
The City recognized $83,009 for the year ended December 31, 2024 as revenue and an offsetting
reduction of net pension liability for its proportionate share of the State of Minnesota’s on-behalf
contributions to the General Employees Fund.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
At December 31, 2024, the City reported General Employees Fund deferred outflows of resources and
deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and
actual economic experience $169,338 $ -
Changes in actuarial assumptions 8,647 682,402
Net difference between projected and actual
earnings on pension plan investments - 540,275
Changes in proportion 304,451 96,927
Employer contributions
subsequent to the measurement date 161,205 -
Total $643,641 $1,319,604
The $161,205 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net pension
liability in the year ended December 31, 2025. Other amounts reported as deferred outflows and
inflows of resources related to pensions will be recognized in pension expense as follows:
Year Ended Pension
December 31, Expense
2025 ($423,462)
2026 (22,302)
2027 (253,215)
2028 (138,189)
2029 -
Thereafter -
2. Police and Fire Fund Pension Costs
At December 31, 2024, the City reported a liability of $2,968,216 for its proportionate share of the
Police and Fire Fund’s net pension liability. The net pension liability was measured as of June 30,
2024 and the total pension liability used to calculate the net pension liability was determined by an
actuarial valuation as of that date. The City’s proportionate share of the net pension liability was based
on the City’s contributions received by PERA during the measurement period for employer payroll
paid dates from July 1, 2023 through June 30, 2024, relative to the total employer contributions
received from all of PERA’s participating employers. The City’s proportionate share was 0.2256% at
the end of the measurement period and 0.2303% for the beginning of the period.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
The State of Minnesota contributed $37.4 million to the Police and Fire Fund during the plan fiscal
year ended June 30, 2024. The contribution consisted of $9 million in direct state aid that meets the
definition of a special funding situation, additional one-time direct state aid contribution of $19.4
million, and $9 million in supplemental state aid that does not meet the definition of a special funding
situation. Additionally, $9 million supplemental state aid was paid on October 1, 2024. Thereafter, by
October 1 of each year, the state will pay $9 million to the Police and Fire Fund until full funding is
reached or July 1, 2048, whichever is earlier. The $9 million in supplemental state aid will continue
until the fund is 90% funded, or until the State Patrol Plan (administered by the Minnesota State
Retirement System) is 90% funded, whichever occurs later. The State of Minnesota’s proportionate
share of the net pension liability associated with the City totaled $113,147.
City's proportionate share of the net pension liability $2,968,216
State of Minnesota’s proportionate share of the net
pension liability associated with the City 113,147
Total $3,081,363
For the year ended December 31, 2024, the City recognized pension expense of $497,222 for its
proportionate share of the Police and Fire Plan’s pension expense. The City recognized an additional
$10,987 as pension expense (and grant revenue) for its proportionate share of the State of Minnesota’s
contribution of $9 million to the Police and Fire Fund special funding situation.
The State of Minnesota is not included as a non-employer contributing entity in the Police and Fire
Pension Plan pension allocation schedules for the $28.4 million in supplemental state aid, because this
contribution was not considered to meet the definition of a special funding situation. The City
recognized $64,075 for the year ended December 31, 2024 as revenue and an offsetting reduction of
net pension liability for its proportionate share of the State of Minnesota’s on-behalf contributions to
the Police and Fire Fund.
At December 31, 2024, the City reported Police and Fire Fund deferred outflows of resources and
deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and
actual economic experience $1,153,122 $ -
Changes in actuarial assumptions 3,229,476 4,370,147
Net difference between projected and actual
earnings on pension plan investments - 946,573
Changes in proportion 100,353 230,876
Employer contributions subsequent
to the measurement date 265,985 -
Total $4,748,936 $5,547,596
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
The $265,985 reported as deferred outflows of resources related to pensions resulting from City
contributions subsequent to the measurement date will be recognized as a reduction of the net pension
liability in the year ended December 31, 2025. Other amounts reported as deferred outflows and
inflows of resources related to pensions will be recognized in pension expense as follows:
Year Ended Pension
December 31, Expense
2025 ($194,749)
2026 719,420
2027 (453,786)
2028 (1,172,082)
2029 36,552
Thereafter -
The net pension liability will be liquidated by the general, water, sewer, and storm water funds.
E. ACTUARIAL ASSUMPTIONS
The total pension liability in the June 30, 2024 actuarial valuation was determined using the entry-age
normal actuarial cost method and the following actuarial assumptions:
Inflation 2.25% per year
Investment Rate of Return 7.00%
The long-term investment rate of return is based on a review of inflation and investment return assumptions
from a number of national investment consulting firms. The review provided a range of investment return
rates considered reasonable by the actuary. An investment return of 7.00% is within that range.
Benefit increases after retirement are assumed to be 1.25% for the General Plan and 1.00% for the Police
and Fire Plan.
Salary growth assumptions in the General Plan range in annual increments from 10.25% after one year of
service to 3.0% after 27 years of service. In the Police and Fire Plan, salary growth assumptions range in
annual increments from 11.75% after one year of service to 3.0% after 24 years of service.
Mortality rates for the General Plan were based on the Pub-2010 General Employee Mortality Table.
Mortality rates for the Police and Fire Plan were based on the Pub-2010 Public Safety Employee Mortality
tables. The tables are adjusted slightly to fit PERA’s experience.
Actuarial assumptions for the General Plan are reviewed every four years. The General Plan was last
reviewed in 2022. The assumption changes were adopted by the board and became effective with the July
1, 2023 actuarial valuation. The Police and Fire Plan was reviewed in 2024. PERA anticipates the
experience study will be approved by the Legislative Commission on Pensions and Retirement and become
effective with the July 1, 2025 actuarial valuation.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
The following changes in actuarial assumptions and plan provisions occurred in 2024:
General Employees Fund
Changes in Actuarial Assumptions:
Rates of merit and seniority were adjusted, resulting in slightly higher rates.
Assumed rates of retirement were adjusted as follows: increase the rate of assumed unreduced
retirements, slight adjustments to Rule of 90 retirement rates, and slight adjustments to early retirement
rates for Tier 1 and Tier 2 members.
Minor increase in assumed withdrawals for males and females.
Lower rates of disability.
Continued use of Pub-2010 general mortality table with slight rate adjustments as recommended in the
most recent experience study.
Minor changes to form of payment assumptions for male and female retirees.
Minor changes to assumptions made with respect to missing participant data.
Changes in Plan Provisions:
The workers’ compensation offset for disability benefits was eliminated. The actuarial equivalent
factors updated to reflect the changes in assumptions.
Police and Fire Fund
Changes in Plan Provisions:
The State contribution of $9.0 million per year will continue until the earlier of 1) both the Police &
Fire Plan and the State Patrol Retirement Fund attain 90 percent funded status for three consecutive
years (on an actuarial value of assets basis) or 2) July 1, 2048. The contribution was previously due to
expire after attaining a 90 percent funded status for one year.
The additional $9.0 million contribution will continue until the Police & Fire Plan is fully funded for a
minimum of three consecutive years on an actuarial value of assets basis, or July 1, 2048, whichever is
earlier. This contribution was previously due to expire upon attainment of fully funded status on an
actuarial value of assets basis for one year (or July 1, 2048 if earlier).
The State Board of Investment, which manages the investments of PERA, prepares an analysis of the
reasonableness on a regular basis of the long-term expected rate of return using a building-block method in
which best-estimate ranges of expected future rates of return are developed for each major asset class.
These ranges are combined to produce an expected long-term rate of return by weighting the expected
future rates of return by the target asset allocation percentages. The target allocation and best estimates of
geometric real rates of return for each major asset class are summarized in the following table:
Target Long-Term Expected
Asset Class Allocation Real Rate of Return
Domestic equity 33.5%5.10%
International equity 16.5%5.30%
Fixed income 25.0%0.75%
Private markets 25.0%5.90%
Totals 100%
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
F. DISCOUNT RATE
The discount rate used to measure the total pension liability in 2024 was 7.00%. The projection of cash
flows used to determine the discount rate assumed that contributions from plan members and employers
will be made at rates set in Minnesota Statutes. Based on these assumptions, the fiduciary net position of
the General Plan and Police and Fire Plan were projected to be available to make all projected future
benefit payments of current plan members. Therefore, the long-term expected rate of return on pension plan
investments was applied to all periods of projected benefit payments to determine the total pension liability.
G. PENSION LIABILITY SENSITIVITY
The following presents the City’s proportionate share of the net pension liability, calculated using the
discount rate disclosed in the preceding paragraph, as well as what the City’s proportionate share of the net
pension liability would be if it were calculated using a discount rate one percentage point lower (6.00%) or
one percentage point higher (8.00%) than the current discount rate:
1% Decrease in Current 1% Increase in
Discount Rate Discount Rate Discount Rate
Proportionate share of the
General Plan net pension liability $3,937,925 $1,802,947 $46,732
Proportionate share of the Police and
Fire Plan net pension liability $7,014,474 $2,968,216 ($354,609)
H. PENSION PLAN FIDUCIARY NET POSITION
Detailed information about each pension plan’s fiduciary net position is available in a separately-issued
PERA financial report that includes financial statements and required supplementary information. That
report may be obtained at www.mnpera.org.
I. PENSION EXPENSE
Pension expense recognized by the City for the year ended December 31, 2024 is as follows:
General Plan $300,969
Police and Fire Plan 508,209
Fire Relief (Note 8)(2,968)
Total $806,210
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 8 DEFINED BENEFIT PENSION PLAN – FIRE DIVISION
A. PLAN DESCRIPTION
The Lino Lakes Public Safety Department – Fire Division participates in the Statewide Volunteer
Firefighter Retirement Plan (accounted for in the Volunteer Firefighter Fund), an agent multiple-employer
lump-sum defined benefit pension plan administered by the Public Employees Retirement Association of
Minnesota (PERA). The Volunteer Firefighter Plan covers volunteer firefighters of municipal fire
departments or independent nonprofit firefighting corporations that have elected to join the plan. As of
December 31, 2023 (measurement date), the plan covered 19 active firefighters and two vested terminated
firefighters whose pension benefits are deferred. The plan is established and administered in accordance
with Minnesota Statutes, Chapter 353G.
B. BENEFITS PROVIDED
The Volunteer Firefighter Plan provides retirement, death, and supplemental benefits to covered firefighters
and survivors. Benefits are paid based on the number of years of service multiplied by a benefit level
approved by the City. Members are eligible for a lump-sum retirement benefit at 50 years of age with five
years of service. Plan provisions include a pro-rated vesting schedule that increases from 5 years at 40%
through 20 years at 100%.
C. CONTRIBUTIONS
The Volunteer Firefighter Plan is funded by fire state aid, investment earnings and, if necessary, employer
contributions as specified in Minnesota Statutes, and voluntary City contributions. The State of Minnesota
contributed $170,000 in fire state aid to the plan for the year ended December 31, 2023. Required
employer contributions are calculated annually based on statutory provisions. The City’s statutorily-
required contributions to the Volunteer Firefighter Fund for the year ended December 31, 2023 were $0.
The City’s contributions were equal to the required contributions as set by state statute, if applicable.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
D. PENSION COSTS
As of December 31, 2024, the City reported a net pension asset of $695,585 for the Volunteer Firefighter
Fund. The net pension asset was measured as of December 31, 2023. The total pension liability used to
calculate the net pension asset in accordance with GASB 68 was determined by PERA applying an
actuarial formula to specific census data certified by the fire department. The following table presents the
changes in the net pension asset during the year:
Plan
Total Fiduciary Net
Pension Net Pension
Liability Position Asset
(a)(b)(b-a)
Beginning balance December 31, 2022 $538,056 $984,693 $446,637
Changes for the year:
Service cost 62,261 - (62,261)
Interest on pension liability 35,283 - (35,283)
Actuarial experience (gains) / losses (17,070) - 17,070
Projected investment earnings - 63,446 63,446
Asset (gain) loss - 95,976 95,976
Contributions - employer - - -
Contributions - State of MN - 170,000 170,000
Benefit payments (24,520) (24,520) -
PERA administrative fee - - -
Net changes 55,954 304,902 248,948
Balance end of year December 31, 2023 $594,010 $1,289,595 $695,585
There were no benefit provision changes during the measurement period.
For the year ended December 31, 2024, the City recognized pension expense of ($2,968).
At December 31, 2024, the City reported deferred outflows and inflows of resources related to pensions
from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Difference between projected and
actual investment earnings $25,167 $ -
Differences between expected and
actual economic experience 23,741 39,254
Total $48,908 $39,254
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Amounts reported as deferred outflows and inflows of resources related to pensions will be recognized in
pension expense as follows:
Year Ended Pension
December 31, Expense
2025 ($3,768)
2026 24,712
2027 19,724
2028 (20,509)
2029 (1,313)
Thereafter (9,192)
E. ACTUARIAL ASSUMPTIONS
The total pension liability at December 31, 2023 was determined using the entry age normal actuarial cost
method and the following actuarial assumptions:
Retirement eligibility at the later of age 50 or 20 years of service
Investment rate of return of 6.0%
Inflation rate of 3.0%
There were no changes in actuarial assumptions in 2023.
F. DISCOUNT RATE
The discount rate used to measure the total pension liability was 6.0%. The projection of cash flows used to
determine the discount rate assumed that contributions to the Volunteer Firefighter Fund will be made at a
rate equal to the actuarially determined contribution rate. Based on these assumptions, the pension plan’s
fiduciary net position was projected to be available to make all projected future benefit payments of current
plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to
all periods of projected benefit payments to determine the total pension liability.
G. PENSION LIABILITY SENSITIVITY
The following presents the City’s net pension asset for the Volunteer Firefighter Fund, calculated using the
assumed discount rate as well as what the City’s net pension asset would be if it were calculated using a
discount rate 1% lower or 1% higher than the current discount rate:
1% Decrease in Current 1% Increase in
Discount Rate (5.0%) Discount Rate (6.0%) Discount Rate (7.0%)
Net pension asset $661,372 $695,585 $728,343
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
H. PLAN INVESTMENTS
1. Investment Policy
The Minnesota State Board of Investment (SBI) is established by Article XI of the Minnesota
Constitution to invest all state funds. Its membership as specified in the Constitution is comprised of
the governor (who is designated as chair of the board), state auditor, secretary of state and state
attorney general.
All investments undertaken by the SBI are governed by the prudent person rule and other standards
codified in Minnesota Statutes, Chapter 11A and Chapter 353G.
Within the requirements defined by state law, the SBI, with assistance of the SBI staff and the
Investment Advisory Council, establishes investment policy for all funds under its control. These
investment policies are tailored to the particular needs of each fund and specify investment objectives,
risk tolerance, asset allocation, investment management structure and specific performance standards.
Studies guide the on-going management of the funds and are updated periodically.
2. Asset Allocation
To match the long-term nature of the pension obligations, the SBI maintains a strategic asset allocation
for the Volunteer Firefighter Plan that includes allocations to domestic equity, international equity,
bonds and cash equivalents. The long-term target asset allocation and long-term expected real rate of
return is the following:
Target Long-Term Expected
Asset Class Allocation Real Rate of Return
Domestic Stocks 35%5.10%
International Stocks 15%5.30%
Bonds 45%0.75%
Cash 5%0.00%
100%
The 6% long-term expected rate of return on pension plan investments was determined using a
building-block method. Best estimates for expected future real rates of return (expected returns, net of
inflation) were developed for each asset class using both long-term historical returns and long-term
capital market expectations from a number of investment management and consulting organizations.
The asset class estimates and the target allocations were then combined to produce a geometric, long-
term expected real rate of return for the portfolio. Inflation expectations were applied to derive the
nominal rate of return for the portfolio.
3. Description of Significant Investment Policy Changes During the Year
The SBI made no significant changes to their investment policy during fiscal year 2023 for the
Volunteer Firefighter Fund.
I. PENSION PLAN FIDUCIARY NET POSITION
Detailed information about the Volunteer Firefighter Fund’s fiduciary net position is available in a
separately-issued PERA financial report that includes financial statements and required supplementary
information. That report may be obtained at www.mnpera.org.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 9 POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS (OPEB)
A. PLAN DESCRIPTION
In addition to providing the pension benefits described in Notes 7 and 8, the City provides post-
employment health care benefits, as defined in paragraph B, through its group health insurance plan (the
plan). The plan is a single-employer defined benefit OPEB plan administered by the City. The authority to
provide these benefits is established in Minnesota Statutes Sections 471.61 Subd. 2a and 299A.465. The
benefits, benefit levels, employee contributions and employer contributions are governed by the City and
can be amended by the City through its personnel manual and collective bargaining agreements with
employee groups. No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB
Statement No. 75. The plan does not issue a stand-alone financial report.
B. BENEFITS PROVIDED
The City is required by State Statute to allow retirees to continue participation in the City’s group health
insurance plan if the individual terminates service with the City through service retirement or disability
retirement. Active employees, who retire from the City when over age 50 and with 20 years of service,
may continue coverage with respect to both themselves and their eligible dependent(s) under the City’s
health benefits program until age 65.
The City provides health coverage for peace officers or firefighters disabled or killed in the line of duty in
accordance with Minnesota Statute 299A.465. The amount of coverage provided is equal to the employer
portion of health insurance premiums that would have otherwise been paid if the officer or firefighter was
an active employee.
All health care coverage is provided through the City’s group health insurance plans. The retiree is
required to pay 100% of their premium cost for the City-sponsored group health insurance plan in which
they participate. The premium is a blended rate determined on the entire active and retiree population.
Since the projected claims costs for retirees exceed the blended premium paid by retirees, the retirees are
receiving an implicit rate subsidy (benefit). The coverage levels are the same as those afforded to active
employees. Upon a retiree reaching age 65, Medicare becomes the primary insurer and the City’s plan
becomes secondary.
C. PARTICIPANTS
As of the January 1, 2023 actuarial valuation, participants of the plan consisted of:
Active employees 65
Inactive employees or beneficiaries
currently receiving benefits 5
Total 70
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
D. TOTAL OPEB LIABILITY AND CHANGES IN TOTAL OPEB LIABILITY
The City’s total OPEB liability of $841,031 was measured as of December 31, 2024 and was determined by
an actuarial valuation as of January 1, 2023. Changes in the total OPEB liability during 2024 were:
Balance - beginning of year $802,063
Changes for the year:
Service cost 63,419
Interest 33,911
Changes of benefit terms -
Differences between expected and actual experience -
Changes in assumptions (22,573)
Benefit payments (35,789)
Net changes 38,968
Balance - end of year $841,031
The OPEB liability will be liquidated by the general, rookery activity center, water, sewer, and storm water
funds. The current portion of the OPEB liability is not material to the financial statements and therefore, is
not presented separately from the amount due in more than one year on the statement of net position.
E. ACTUARIAL ASSUMPTIONS AND OTHER INPUTS
The total OPEB liability in the January 1, 2023 actuarial valuation was determined using the following
actuarial assumptions and other inputs, applied to all periods included in the measurement, unless otherwise
specified:
Inflation 3.00%
Salary increases 3.00%
Discount rate 4.28%
Investment rate of return N/A
Healthcare cost trend rates 6.00% for 2024, decreasing 0.25% per year to
an ultimate rate of 5.00% for 2028 and beyond
Retirees' share of benefit-related costs 100% Since the plan is funded on a pay-as-you-go basis, both the discount rate and the investment rate of return
were based on the 20-year AA rated municipal bond rate as of December 31, 2024, obtained from
https://www.spglobal.com/spdji/en/indices/fixed-income/sp-municipal-bond-20-year-high-grade-rate-
index/#overview.
Pre-retirement mortality rates were based on the RP-2014 Total Dataset Mortality with Improvement Scale
MP-2021. Post-retirement, disability retirement, and survivor retirement mortality rates were based on the
RP-2014 White Collar Mortality with Improvement Scale MP-2021.
Based on past experience of the plan, 50% of future retirees are assumed to continue medical coverage until
age 65. 15% of future pre-Medicare retirees are assumed to select spousal coverage. No spousal coverage is
assumed for other future retirees. 43% of police/fire employees are assumed to retire before the age of 60,
25% at age 60, and the balance at age 65. 5% of other City employees are assumed to retire before the age
of 60, 8% at age 60, and the balance at age 65.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
F. SENSITIVITY OF THE TOTAL OPEB LIABILITY TO CHANGES IN THE DISCOUNT RATE
The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability
would be if it were calculated using a discount rate that is 1% lower (3.28%) or 1% higher (5.28%) than the
current discount rate:
1% Decrease Discount Rate 1% Increase
3.28%4.28%5.28%
Total OPEB liability $924,919 $841,031 $765,986
G. SENSITIVITY OF THE TOTAL OPEB LIABILITY TO CHANGES IN THE HEALTHCARE
COST TREND RATES
The following presents the total OPEB liability of the City, as well as what the City’s total OPEB liability
would be if it were calculated using healthcare cost trend rates that are 1% lower (5% decreasing to 4%) or
1% higher (7% decreasing to 6%) than the current healthcare cost trend rates:
Healthcare Cost
1% Decrease Trend Rates 1% Increase
(5% decreasing to 4%)(6% decreasing to 5%) (7% decreasing to 6%)
Total OPEB liability $728,041 $841,031 $977,302
H. OPEB EXPENSE AND DEFERRED OUTFLOWS AND INFLOWS OF RESOURCES RELATED
TO OPEB
For the year ended December 31, 2024, the City recognized $73,904 of OPEB expense. At December 31,
2024, the City reported deferred outflows and inflows of resources related to OPEB from the following
sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected
and actual experience $214,521 $290,365
Changes in assumptions 83,390 79,214
Total $297,911 $369,579
Deferred outflows and inflows of resources relate almost exclusively to the public safety function, and
therefore, have been allocated entirely to governmental activities.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Amounts reported as deferred outflows and inflows of resources related to OPEB will be recognized in
OPEB expense as follows:
Year Ended OPEB
December 31,Expense
2025 ($22,346)
2026 (22,346)
2027 (22,346)
2028 (22,346)
2029 (22,346)
Thereafter 40,062
($71,668)
Note 10 STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
A. DEFICIT FUND BALANCES
Deficit fund balances at December 31, 2024 are as follows:
Fund Balance
Deficit Future Funding Source
Major Funds:
Capital Equipment Replacement ($281,116) Property taxes
Nonmajor Funds:
Tax Increment Financing 1-11 (1,296,370) Tax increment collections
Comp Plan Update (98,524) Transfer from General Fund
2024 Street Reconstruction (218,947) Bond proceeds
B. EXPENDITURES IN EXCESS OF BUDGET
The following is a listing of departments within the General Fund that exceeded budget appropriations:
Final
Budget Actual Overage
General government:
Elections $49,000 $78,844 $29,844
Finance 748,840 846,203 97,363
Legal consultants 138,000 174,203 36,203
Engineering 97,463 101,244 3,781
Public safety:
Fire 1,094,025 1,185,685 91,660
Public works:
Fleet 704,061 770,543 66,482
Conservation of natural resources:
Forestry 84,515 129,394 44,879
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 11 INTERFUND RECEIVABLES AND PAYABLES
Short-term advances to funds that have insufficient cash balances are classified as advances to/from other funds.
Long-term interfund loans are classified as interfund loan receivable/payable. A summary of interfund receivables
and payables at December 31, 2024 is as follows:
Receivable Payable
Short-term advances:
Nonmajor Funds:
Closed Bond $50,299
Pavement Management 151,701 -
Comp Plan Update - 50,299
2024 Street Reconstruction - 151,701
$202,000 $202,000
Long-term interfund loans:
Major Funds:
Capital Equipment Replacement $ - $1,809,108
Sewer Fund 2,368,218 -
Nonmajor Funds:
Building and Facilities 738,060 -
Tax Increment Financing 1-11 - 1,297,170
$3,106,278 $3,106,278
Note 12 INTERFUND TRANSFERS
Individual fund transfers for fiscal year 2024 are as follows:
Transfer In Transfer Out
Major Funds:
General Fund $20,000 $286,590
G.O. Improvement Bonds of 2016B 1,728,204 -
Capital Equipment Replacement 150,000 -
Area and Unit Trunk 1,818,191 1,833,379
MSA Construction 232,529 140,471
Water Fund - 2,024,951
Storm Water - 55,507
Nonmajor governmental funds 2,471,599 2,079,625
Total $6,420,523 $6,420,523
During 2024, transfers were made to provide funding for capital improvement projects and capital outlay in
accordance with the City’s Five-Year Financial Plan. Transfers were also made to relieve deficit fund balance,
provide resources for debt service payments, and to allocate financial resources to funds that received benefit from
services provided by another fund. These transfers are routine and consistent with past practices.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 13 FUND BALANCE
At December 31, 2024, a summary of the governmental fund balance classifications is as follows:
The Rookery Capital Other
General Activity Equipment Area and MSA Governmental
Fund Center Replacement Unit Trunk Construction Funds Total
Nonspendable:
Prepaid items $557,155 $56,350 $ - $ - $ - $ - $613,505
Corpus of permanent fund - - - - - 100,000 100,000
Total nonspendable 557,155 56,350 - - - 100,000 713,505
Restricted for:
Debt service - - - - - 3,779,535 3,779,535
Park improvements - - - - - 1,263,854 1,263,854
Economic development - - - - - 225,000 225,000
Local affordable housing - - - - - 89,644 89,644
Blue Heron Days - - - - - 14,657 14,657
Narcotics & forfeiture funds - - - - - 87,875 87,875
K-9 Unit purposes - - - - - 5,041 5,041
Public safety aid - - - - - 508,218 508,218
Tax increment purposes - - - - - 424,610 424,610
Environmental purposes - - - - - 42,924 42,924
Total restricted - - - - - 6,441,358 6,441,358
Committed for:
Veteran's Memorial 50,000 - - - - - 50,000
Fire department gear 17,500 - - - - - 17,500
Rookery activity center - 21,006 - - - - 21,006
Economic development - - - - - 33,762 33,762
Cable TV and
communications purposes - - - - - 266,661 266,661
Total committed 67,500 21,006 - - - 300,423 388,929
Assigned for:
Capital improvements - - - 10,419,643 4,283,196 7,567,121 22,269,960
Unassigned 8,931,762 - (281,116) - - (1,613,841) 7,036,805
Total fund balance $9,556,417 $77,356 ($281,116) $10,419,643 $4,283,196 $12,795,061 $36,850,557
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 14 TAX INCREMENT DISTRICTS
The City is the administrating authority for three tax increment districts. The City’s tax increment districts are
subject to review by the State of Minnesota Office of the State Auditor (OSA). Any disallowed claims or misuse of
tax increments could become a liability of the applicable fund. Management has indicated that they are not aware of
any instances of noncompliance which could have a material effect on the financial statements.
The following table reflects values at December 31, 2024:
TIF 1-11
Legacy at TIF 1-12
Woods Clearwater TIF 1-13
Edge Creek Lyngblomsten
Authorizing law M.S. 469 M.S. 469 M.S. 469
Year established 2005 2017 2019
Final year of district 2031 2026 2030
Net tax capacity:
Original $15,468 $21,416 $14,101
Current 497,507 760,670 560,607
Captured - retained $482,039 $739,254 $546,506
The City provides tax abatements pursuant to Minnesota Statutes 469.174 to 469.1794 (Tax Increment Financing)
through a pay-as-you-go note program. Tax increment financing (TIF) can be used to encourage private
development, redevelopment, renovation and renewal, growth in low to moderate income housing, and economic
development within the City. TIF captures the increase in tax capacity and property taxes from development or
redevelopment to provide funding for the related project.
Tax increment revenue from TIF District 1-11 was used to finance debt service payments on the G.O. Improvement
Bonds of 2016B. The bonds matured in 2021. Future tax increment collections will eliminate the deficit in TIF
Fund 1-11.
TIF District 1-12 had a pay-as-you-go revenue note. Tax Increment Revenue Note Series 2017 was issued in the
principal sum of $1,200,000 and was payable solely from available tax increments. Current year payments on the
note totaled $94,040 and the outstanding balance at December 31, 2024 was $0.
TIF District 1-13 has an outstanding pay-as-you-go revenue note. The Tax Increment Revenue Note was issued in
the principal sum of $3,656,000. The note is not a general obligation of the City and is payable solely from
available tax increments. Accordingly, the note is not reflected in the financial statements of the City. Principal
payments are due February 1st and August 1st and are equal to 95% of the tax increment revenues collected in the
preceding six months. Current year payments on the note totaled $159,511 and the outstanding balance as of
December 31, 2024 was $3,496,489.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 15 COMMITMENTS AND CONTINGENCIES
A. LITIGATION
The City has been named in a lawsuit pertaining to development. The matter is in active discovery. The
City denies any liability and is defending its interests in the litigation. At this time, the outcome or any
potential loss cannot be reasonably estimated, although any potential loss is expected to be covered by
insurance.
B. FEDERAL AND STATE FUNDS
The City receives financial assistance from federal and state governmental agencies in the form of grants.
The disbursement of funds received under these programs generally requires compliance with the terms and
conditions specified in the grant agreements and is subject to audit by the grantor agencies. Any
disallowed claims resulting from such audits could become a liability of the applicable fund. However, in
the opinion of management, any such disallowed claims will not have a material effect on any of the
financial statements of the individual fund types included herein or on the overall financial position of the
City at December 31, 2024.
C. COMMITTED CONTRACTS
At December 31, 2024, the City had commitments of $25,179,862 for uncompleted construction contracts.
Note 16 RISK MANAGEMENT
The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets, errors and
omissions, injuries to employees and natural disasters.
Workers compensation coverage is provided through a pooled self-insurance program through the League of
Minnesota Cities Insurance Trust (LMCIT). The City pays an annual premium to LMCIT. The City is subject to
supplemental assessments if deemed necessary by the LMCIT. The LMCIT reinsures through Workers
Compensation Reinsurance Association (WCRA) as required by law. For workers compensation, the City is not
subject to a deductible. The City’s workers compensation coverage is retrospectively rated. With this type of
coverage, final premiums are determined after loss experience is known. The amount of premium adjustment, if
any, is considered immaterial and not recorded until received or paid.
Property and casualty insurance is provided through a pooled self-insurance program through the LMCIT. The City
pays an annual premium to the LMCIT. The City is subject to supplemental assessments if deemed necessary by the
LMCIT. The LMCIT reinsures through commercial companies for claims in excess of various amounts. The City
retains risk for the deductible portion of the insurance policies and for any exclusions from the insurance policies.
These amounts are considered immaterial to the financial statements.
The City continues to carry commercial insurance for all other risks of loss, including disability and employee health
insurance.
There were no significant reductions in insurance from the previous year or settlements in excess of insurance
coverage for any of the past three fiscal years.
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CITY OF LINO LAKES, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
December 31, 2024
Note 17 RECENTLY ISSUED ACCOUNTING STANDARDS
The Governmental Accounting Standards Boards (GASB) recently approved the following statements which were
not implemented for these financial statements:
Statement No. 102 Certain Risk Disclosures. The provisions of this Statement are effective for fiscal years
beginning after June 15, 2024.
Statement No. 103 Financial Reporting Model Improvements. The provisions of this Statement are
effective for reporting periods beginning after June 15, 2025.
Statement No. 104 Disclosure of Certain Capital Assets. The provisions of this Statement are effective for
Reporting periods beginning after June 15, 2025.
The effect these standards may have on future financial statements is not determinable at this time.
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REQUIRED SUPPLEMENTARY INFORMATION
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 1 of 6
For The Year Ended December 31, 2024
Budgeted Amounts
2024 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Revenues:
General propery taxes:
Current and delinquent $10,424,606 $10,424,606 $10,394,882 ($29,724)
Penalties and interest 5,000 5,000 4,285 (715)
Total general property taxes 10,429,606 10,429,606 10,399,167 (30,439)
Other taxes 185,000 185,000 133,969 (51,031)
Licenses and permits:
Business 72,225 72,225 81,533 9,308
Non-business 1,055,190 1,055,190 1,062,454 7,264
Total licenses and permits 1,127,415 1,127,415 1,143,987 16,572
Special assessments - - 382 382
Intergovernmental:
Federal:
OTS grant 25,000 25,000 98,889 73,889
State:
Police state aid 260,000 260,000 341,688 81,688
Fire state aid 21,705 21,705 192,547 170,842
MSA maintenance 275,000 275,000 294,114 19,114
Other 23,500 23,500 52,995 29,495
County solid waste grant 87,417 87,417 77,429 (9,988)
Total intergovernmental 692,622 692,622 1,057,662 365,040
Charges for services:
General government 246,525 246,525 300,282 53,757
Public safety 190,800 190,800 243,968 53,168
Public works 14,000 14,000 8,459 (5,541)
Culture and recreation 5,000 5,000 5,171 171
Total charges for services 456,325 456,325 557,880 101,555
Fines and forfeits 76,000 76,000 96,282 20,282
Investment earnings 30,000 30,000 301,634 271,634
Miscellaneous:
Refunds and reimbursements - - 32,854 32,854
Other 2,000 2,000 2,364 364
Total miscellaneous 2,000 2,000 35,218 33,218
Total revenues 12,998,968 12,998,968 13,726,181 727,213
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 2 of 6
For The Year Ended December 31, 2024
Budgeted Amounts
2024 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures:
General government:
Mayor and city council:
Current:
Personal services 52,734 52,734 52,584 150
Supplies - - 19 (19)
Other services and charges 30,390 30,390 25,788 4,602
Contractual services 26,150 26,150 12,569 13,581
Total mayor and city council 109,274 109,274 90,960 18,314
Administration:
Current:
Personal services 644,984 644,984 595,416 49,568
Other services and charges 34,980 34,980 35,773 (793)
Contractual services 32,800 32,800 60,772 (27,972)
Total administration 712,764 712,764 691,961 20,803
Elections:
Current:
Personal services 41,300 41,300 73,967 (32,667)
Supplies 1,000 1,000 2,025 (1,025)
Other services and charges 200 200 504 (304)
Contractual services 6,500 6,500 2,348 4,152
Total elections 49,000 49,000 78,844 (29,844)
Charter commission:
Current:
Other services and charges 8,920 8,920 167 8,753
Finance:
Current:
Personal services 327,030 327,030 326,389 641
Supplies 1,000 1,000 3,781 (2,781)
Other services and charges 319,410 319,410 414,368 (94,958)
Contractual services 101,400 101,400 101,665 (265)
Total finance 748,840 748,840 846,203 (97,363)
Legal consultants:
Current:
Other services and charges 138,000 138,000 174,203 (36,203)
Planning and zoning:
Current:
Personal services 132,079 132,079 131,356 723
Other services and charges 16,450 16,450 9,906 6,544
Contractual services 33,000 33,000 8,874 24,126
Total planning and zoning commission 181,529 181,529 150,136 31,393
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 3 of 6
For The Year Ended December 31, 2024
Budgeted Amounts
2024 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
General government: (continued)
Engineering:
Current:
Other services and charges 97,463 97,463 101,244 (3,781)
Total engineering 97,463 97,463 101,244 (3,781)
Government buildings:
Current:
Personal services 108,471 108,471 81,006 27,465
Supplies 47,400 47,400 42,271 5,129
Other services and charges 444,810 444,810 423,756 21,054
Contractual services 23,400 23,400 37,711 (14,311)
Total government buildings 624,081 624,081 584,744 39,337
Total general government 2,669,871 2,669,871 2,718,462 (48,591)
Public safety:
Police:
Current:
Personal services 4,717,606 4,717,606 4,413,403 304,203
Supplies 82,512 82,512 78,879 3,633
Other services and charges 192,878 192,878 221,514 (28,636)
Contractual services 69,626 69,626 75,256 (5,630)
Total police 5,062,622 5,062,622 4,789,052 273,570
Fire:
Current:
Personal services 905,401 905,401 1,008,160 (102,759)
Supplies 32,025 32,025 15,137 16,888
Other services and charges 107,475 107,475 90,232 17,243
Contractual services 49,124 49,124 72,156 (23,032)
Total fire protection 1,094,025 1,094,025 1,185,685 (91,660)
Building inspection:
Current:
Personal services 484,948 484,948 380,813 104,135
Supplies 1,750 1,750 1,331 419
Other services and charges 12,640 12,640 4,705 7,935
Contractual services 37,740 37,740 73,531 (35,791)
Total building inspection 537,078 537,078 460,380 76,698
Total public safety 6,693,725 6,693,725 6,435,117 258,608
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 4 of 6
For The Year Ended December 31, 2024
Budgeted Amounts
2024 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Public works:
Streets:
Current:
Personal services 735,463 735,463 624,145 111,318
Supplies 223,000 223,000 190,660 32,340
Other services and charges 116,050 116,050 120,126 (4,076)
Contractual services 71,500 71,500 82,267 (10,767)
Total streets 1,146,013 1,146,013 1,017,198 128,815
Fleet:
Current:
Personal services 284,941 284,941 283,656 1,285
Supplies 246,300 246,300 217,919 28,381
Other services and charges 105,320 105,320 103,658 1,662
Contractual services 67,500 67,500 165,310 (97,810)
Total fleet 704,061 704,061 770,543 (66,482)
Total public works 1,850,074 1,850,074 1,787,741 62,333
Culture and recreation:
Parks:
Current:
Personal services 709,979 709,979 656,950 53,029
Supplies 50,000 50,000 63,392 (13,392)
Other services and charges 67,600 67,600 63,510 4,090
Contractual services 254,200 254,200 213,468 40,732
Total parks 1,081,779 1,081,779 997,320 84,459
Total culture and recreation 1,081,779 1,081,779 997,320 84,459
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 5 of 6
For The Year Ended December 31, 2024
Budgeted Amounts
2024 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Conservation of natural resources:
Environmental:
Current:
Personal services 53,614 53,614 44,386 9,228
Supplies 1,000 1,000 11 989
Other services and charges 9,500 9,500 5,725 3,775
Contractual services 1,409 1,409 1,337 72
Total environmental 65,523 65,523 51,459 14,064
Solid waste abatement:
Current:
Personal services 54,617 54,617 40,069 14,548
Supplies 1,100 1,100 2,251 (1,151)
Other services and charges 9,000 9,000 2,649 6,351
Contractual services 22,700 22,700 22,089 611
Total solid waste abatement 87,417 87,417 67,058 20,359
Forestry:
Current:
Personal services 30,885 30,885 30,342 543
Supplies 3,250 3,250 1,248 2,002
Other services and charges 380 380 162 218
Contractual services 50,000 50,000 97,642 (47,642)
Total forestry 84,515 84,515 129,394 (44,879)
Total conservation of natural resources 237,455 237,455 247,911 (10,456)
Community development:
Economic development:
Current:
Personal services 430 430 160 270
Other services and charges 16,230 16,230 10,277 5,953
Contractual services 81,475 81,475 73,766 7,709
Total economic development 98,135 98,135 84,203 13,932
Community development:
Current:
Personal services 297,205 297,205 211,015 86,190
Supplies 100 100 50 50
Other services and charges 8,600 8,600 6,432 2,168
Contractual services 2,777 2,777 843 1,934
Total community development 308,682 308,682 218,340 90,342
Total community development 406,817 406,817 302,543 104,274
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 10
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND Page 6 of 6
For The Year Ended December 31, 2024
Budgeted Amounts
2024 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Expenditures: (continued)
Other:
Contingency 79,247 79,247 - 79,247
Total expenditures 13,018,968 13,018,968 12,489,094 529,874
Revenues over (under) expenditures (20,000) (20,000) 1,237,087 1,257,087
Other financing sources (uses):
Transfers in 20,000 20,000 20,000 -
Transfers out (150,000) (150,000) (286,590) (136,590)
Proceeds from sale of capital assets - - 2,040 2,040
Total other financing sources (uses)(130,000) (130,000) (264,550) (134,550)
Net change in fund balance ($150,000) ($150,000) 972,537 $1,122,537
Fund balance - January 1 8,583,880
Fund balance - December 31 $9,556,417
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 11
BUDGETARY COMPARISON SCHEDULE - THE ROOKERY ACTIVITY CENTER
For The Year Ended December 31, 2024
Budgeted Amounts
2024 Actual
Amounts
Variance with
Final Budget -
Positive
(Negative)
Original Final
Revenues:
General property taxes $500,000 $500,000 $500,000 $ -
Intergovernmental - - 8,825 8,825
Charges for services 1,366,820 1,366,820 1,277,687 (89,133)
Investment earnings - - 4,581 4,581
Miscellaneous 95,100 95,100 77,939 (17,161)
Total revenues 1,961,920 1,961,920 1,869,032 (92,888)
Expenditures:
Culture and recreation
Current:
Personal services 1,291,354 1,291,354 1,133,649 157,705
Supplies 98,862 98,862 78,630 20,232
Other services and charges 307,108 307,108 367,672 (60,564)
Contractual services 253,330 253,330 206,658 46,672
Total expenditures 1,950,654 1,950,654 1,786,609 164,045
Net change in fund balance $11,266 $11,266 82,423 $71,157
Fund balance - January 1 (5,067)
Fund balance - December 31 $77,356
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 12
SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS
For The Last Ten Years
2024 2023 2022 2021 2020 2019 2018 2017
Total OPEB liability:
Service cost $63,419 $42,687 $59,608 $65,484 $63,577 $53,789 $16,547 $16,990
Interest 33,911 21,236 12,384 13,256 12,256 10,893 21,355 22,542
Changes of benefit terms - - - - - - - -
Differences between expected and actual experience -263,454 -(250,908)-(245,168)-(51,083)
Changes in assumptions (22,573) 38,665 (87,527) 93,391 - - - -
Benefit payments (35,789) (27,716) (22,971) (32,454) (22,990) (15,527) (27,798) (31,536)
38,968 338,326 (38,506) (111,231) 52,843 (196,013) 10,104 (43,087)
802,063 463,737 502,243 613,474 560,631 756,644 746,540 789,627
Net change in total OPEB liability
Total OPEB liability - beginning
Total OPEB liability - ending $841,031 $802,063 $463,737 $502,243 $613,474 $560,631 $756,644 $746,540
Covered-employee payroll $6,536,338 $6,392,776 $6,164,425 $5,109,645 $5,072,488 $5,072,488 $4,937,332 $4,937,332
Total OPEB liability as a percentage of covered-employee payroll 12.9%12.5%7.5%9.8%12.1%11.1%15.3%15.1%
The schedule is provided prospectively beginning with the City's fiscal year ended December 31, 2017 and is intended to show a ten year trend. Additional years will be added
as they become available.
See accompanying notes to the required supplementary information.95
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 13
SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY -
GENERAL EMPLOYEES RETIREMENT FUND
For The Last Ten Years
City's City's
Proportionate Proportionate Plan
State's Share of the Share of the Fiduciary
Proportionate Net Pension Net Net
Share Liability Pension Position
City's City's (Amount) and the State's Liability as a
Proportionate Proportionate of the Net Proportionate as a Percentage
Share Share (Amount) Pension Share of the Net Percentage of the
Measurement Fiscal Year (Percentage) of of the Net Liability Pension Liability of its Total
Date Ending the Net Pension Pension Associated Associated with Covered Covered Pension
June 30, December 31, Liability Liability (a) with City (b) City (a+b) Payroll (c) Payroll ((a+b)/c) Liability
2015 2015 0.0410% $2,124,883 $ - $2,124,883 $2,407,426 88.3% 78.2%
2016 2016 0.0387% 3,142,248 41,033 3,183,281 2,401,546 132.6% 68.9%
2017 2017 0.0414% 2,642,949 33,230 2,676,179 2,666,880 100.3% 75.9%
2018 2018 0.0381% 2,113,632 69,419 2,183,051 2,563,053 85.2% 79.5%
2019 2019 0.0398% 2,200,453 68,330 2,268,783 2,814,860 80.6% 80.2%
2020 2020 0.0392% 2,350,219 72,457 2,422,676 2,797,444 86.6% 79.1%
2021 2021 0.0391% 1,669,745 50,998 1,720,743 2,812,588 61.2% 87.0%
2022 2022 0.0428% 3,389,774 99,480 3,489,254 3,208,575 108.7% 76.7%
2023 2023 0.0505% 2,823,903 77,857 2,901,760 4,018,380 72.2% 83.1%
2024 2024 0.0488% 1,802,947 46,621 1,849,568 4,127,560 44.8% 89.1%
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 14
SCHEDULE OF PENSION CONTRIBUTIONS - GENERAL EMPLOYEES RETIREMENT FUND
For The Last Ten Years
Statutorily Contributions in Contribution Contributions as a
Fiscal Year Required Relation to the Deficiency Covered Percentage of
Ending Contribution Statutorily Required (Excess) Payroll Covered
December 31, (a) Contribution (b) (a-b) (c) Payroll (b/c)
2015 $182,102 $182,102 $ - $2,428,027 7.5%
2016 193,684 193,684 - 2,582,452 7.5%
2017 192,510 192,510 - 2,566,800 7.5%
2018 202,526 202,526 - 2,700,347 7.5%
2019 208,807 208,807 - 2,784,089 7.5%
2020 206,802 206,802 - 2,757,351 7.5%
2021 223,767 223,767 - 2,983,557 7.5%
2022 272,865 272,865 - 3,638,203 7.5%
2023 305,242 305,242 - 4,071,180 7.5%
2024 321,519 321,519 - 4,286,920 7.5%
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 15
SCHEDULE OF PROPORTIONATE SHARE OF NET PENSION LIABILITY -
PUBLIC EMPLOYEES POLICE AND FIRE FUND
For The Last Ten Years
City's
Proportionate
State's Share of the
Proportionate Net Pension
Share Liability
(Amount) and the State's Proportionate Share
Proportionate of the Net Proportionate of the Net Pension Plan Fiduciary
Proportion Share (Amount) Pension Share of the Net Liability as a Net Position as
Measurement Fiscal Year (Percentage) of of the Net Liability Pension Liability Percentage of its a Percentage
Date Ending the Net Pension Pension Associated Associated with Covered Covered of the Total
June 30, December 31, Liability Liability (a) with City (b) City (a+b) Payroll (c) Payroll ((a+b)/c) Pension Liability
2015 2015 0.2490%$2,829,223 $ - $2,829,223 $2,284,973 123.8%86.6%
2016 2016 0.2590%10,394,121 - 10,394,121 2,495,778 416.5%63.9%
2017 2017 0.2570%3,469,806 - 3,469,806 2,643,314 131.3%85.4%
2018 2018 0.2426%2,585,866 - 2,585,866 2,556,951 101.1%88.8%
2019 2019 0.2547%2,711,539 - 2,711,539 2,689,536 100.8%89.3%
2020 2020 0.2336%3,079,098 72,537 3,151,635 2,638,619 119.4%87.2%
2021 2021 0.2234%1,724,411 77,543 1,801,954 2,602,793 69.2%93.7%
2022 2022 0.2367%10,300,249 450,081 10,750,330 2,875,683 373.8%70.5%
2023 2023 0.2303%3,976,982 160,211 4,137,193 3,024,258 136.8%86.5%
2024 2024 0.2256%2,968,216 113,147 3,081,363 3,124,186 98.6%90.2%
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 16
SCHEDULE OF PENSION CONTRIBUTIONS - PUBLIC EMPLOYEES POLICE AND FIRE FUND
For The Last Ten Years
Statutorily Contributions in Contribution Contributions as a
Fiscal Year Required Relation to the Deficiency Covered Percentage of
Ending Contribution Statutorily Required (Excess)Payroll Covered
December 31,(a)Contribution (b) (a-b)(c)Payroll (b/c)
2015 $393,551 $393,551 $ - $2,429,327 16.20%
2016 424,970 424,970 - 2,623,271 16.20%
2017 416,665 416,665 - 2,572,006 16.20%
2018 420,821 420,821 - 2,597,660 16.20%
2019 452,731 452,731 - 2,670,979 16.95%
2020 444,711 444,711 - 2,512,491 17.70%
2021 479,593 479,593 - 2,709,565 17.70%
2022 524,594 524,594 - 2,963,805 17.70%
2023 541,104 541,104 - 3,057,084 17.70%
2024 555,870 555,870 - 3,140,508 17.70%
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS -
LINO LAKES PUBLIC SAFETY DEPARTMENT - FIRE DIVISION
For The Last Ten Years
Fiscal year ending - December 31: 2024 2023 & 2022 * 2021
Measurement date - December 31:2023 2022 2021
Total pension liability:
Service cost $62,261 $62,261 $67,890
Interest on pension liability 35,283 32,439 19,363
Changes of benefit terms - - -
Differences between expected and actual experience (17,070)(11,917)59,354
Changes of assumptions - - -
Changes in benefit level - - 100,057
Benefit payments (24,520)(46,223) -
Net change in total pension liability 55,954 36,560 246,664
Total pension liability - beginning 538,056 501,496 254,832
Total pension liability - ending (a)$594,010 $538,056 $501,496
Plan fiduciary net position:
Contributions - employer $ - $ - $ -
Contributions - State of Minnesota 170,000 147,799 137,872
Contributions - other - - -
Net investment income 159,422 (150,995)83,292
Benefit payments (24,520)(46,223) -
Administrative expense - (724)(707)
Net change in plan fiduciary net position 304,902 (50,143)220,457
Plan fiduciary net position - beginning 984,693 1,034,836 814,379
Plan fiduciary net position - ending (b)$1,289,595 $984,693 $1,034,836
Net pension asset - ending (b) - (a)$695,585 $446,637 $533,340
Plan fiduciary net position as a percentage of
the total pension liability 217%183%206%
Covered payroll N/A N/A N/A
Net pension liability as a percentage of
covered employee payroll N/A N/A N/A
N/A - the Lino Lakes Fire Department is comprised of paid on-call firefighters whose pay does not meet the definition
of covered payroll.
The City created its own fire department in 2016. Therefore, information prior to 2016 is not available. Additional years will
be reported as they become available.
* Prior to 2023, the fiscal year end and measurement date were the same. However, 2023 plan information from
PERA was not available and therefore, 2022 amounts were re-reported in the City's 2023 ACFR.
See accompanying notes to the required supplementary information.
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Statement 17
2020 2019 2018 2017 2016
2020 2019 2018 2017 2016
$46,865 $52,320 $48,182 $47,952 $38,419
19,051 16,603 8,754 6,191 3,568
- - - - -
(81,734)(22,680)69,760 (11,672)(7,804)
- - - - -
- - - - -
- - - - -
(15,818)46,243 126,696 42,471 34,183
270,650 224,407 97,711 55,240 21,057
$254,832 $270,650 $224,407 $97,711 $55,240
$ - $ - $ - $ - $44,394
130,846 121,630 118,144 113,797 -
- - 64,869 58,800 -
95,960 78,063 (18,696)9,153 133
- - - - -
(746)(694)(702)(572) -
226,060 198,999 163,615 181,178 44,527
588,319 389,320 225,705 44,527 -
$814,379 $588,319 $389,320 $225,705 $44,527
$559,547 $317,669 $164,913 $127,994 ($10,713)
320%217%173%231%81%
N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A
See accompanying notes to the required supplementary information.
101
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION Statement 18
SCHEDULE OF CONTRIBUTIONS - LINO LAKES PUBLIC SAFETY DEPARTMENT - FIRE DIVISION
For The Last Ten Years
Statutorily Contributions in Contribution Contributions as a
Fiscal Year Required Relation to the Deficiency Covered Percentage of
Ending Contribution Statutorily Required (Excess) Payroll Covered-Employee
December 31, (a) Contribution (b) (a-b) (c) Payroll (b/c)
2016 $ - $44,394 ($44,394) N/A N/A
2017 - - - N/A N/A
2018 - - - N/A N/A
2019 - - - N/A N/A
2020 - - - N/A N/A
2021 - - - N/A N/A
2022 - - - N/A N/A
2023 - - - N/A N/A
2024 - - - N/A N/A
N/A - the Lino Lakes Fire Department is comprised of paid on-call firefighters, whose pay does not meet the defintion of
covered payroll.
The City created its own fire department in 2016. Therefore, information prior to 2016 is not available. Additional years
will be reported as they become available.
See accompanying notes to the required supplementary information.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2024
Note A LEGAL COMPLIANCE – BUDGETS
The General Fund and the Rookery Activity Center special revenue fund budgets are legally adopted on a basis
consistent with accounting principles generally accepted in the United States of America. The legal level of
budgetary control is at the department level for the General Fund and the fund level for the Rookery Activity Center
fund.
Note B OPEB INFORMATION
No assets are accumulated in a trust that meets the criteria in paragraph 4 of GASB Statement No. 75 to pay related
benefits.
Note C PENSION INFORMATION
PERA – General Employees Retirement Fund
2024 Changes in Actuarial Assumptions:
The following changes in assumptions are effective with the July 1, 2024 valuation, as recommended in the
most recent experience study (dated June 29, 2023):
Rates of merit and seniority were adjusted, resulting in slightly higher rates.
Assumed rates of retirement were adjusted as follows: increase the rate of assumed unreduced
retirements, slight adjustments to Rule of 90 retirement rates, and slight adjustments to early retirement
rates for Tier 1 and Tier 2 members.
Minor increase in assumed withdrawals for males and females.
Lower rates of disability.
Continued use of Pub-2010 general mortality table with slight rate adjustments as recommended in the
most recent experience study.
Minor changes to form of payment assumptions for male and female retirees.
Minor changes to assumptions made with respect to missing participant data.
2024 Changes in Plan Provisions:
The workers’ compensation offset for disability benefits was eliminated. The actuarial equivalent
factors updated to reflect the changes in assumptions.
2023 Changes in Actuarial Assumptions:
The investment return assumption and single discount rate were changed from 6.50% to 7.00%.
2023 Changes in Plan Provisions:
An additional one-time direct state aid contribution of $170.1 million was contributed to the Plan on
October 1, 2023.
The vesting period of those hired after June 30, 2010, was changed from five years of allowable
service to three years of allowable service.
The benefit increase delay for early retirements on or after January 1, 2024, was eliminated.
A one-time, non-compounding benefit increase of 2.50% minus the actual 2024 adjustment will be
payable in a lump sum for calendar year 2024 by March 31, 2024.
2022 Changes in Actuarial Assumptions:
The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2024
2021 Changes in Actuarial Assumptions:
The investment return and single discount rates were changed from 7.50% to 6.50% for financial
reporting purposes.
The mortality improvement scale was changed from Scale MP-2019 to Scale MP-2020.
2020 Changes in Actuarial Assumptions:
The price inflation assumption was decreased from 2.50% to 2.25%.
The payroll growth assumption was decreased from 3.25% to 3.00%.
Assumed salary increase rates were decreased 0.25% and assumed rates of retirement were changed
resulting in more unreduced (normal) retirements and slightly fewer Rule of 90 and early retirements.
Assumed rates of termination and disability were also changed.
Base mortality tables were changed from RP-2014 tables to Pub-2010 tables, with adjustments.
The mortality improvement scale was changed from Scale MP-2018 to Scale MP-2019.
The spouse age difference was changed from two years older for females to one year older.
The assumed number of married male new retirees electing the 100% Joint & Survivor option changed
from 35% to 45%. The assumed number of married female new retirees electing the 100% Joint &
Survivor option changed from 15% to 30%. The corresponding number of married new retirees
electing the Life annuity option was adjusted accordingly.
2020 Changes in Plan Provisions:
Augmentation for current privatized members was reduced to 2.0% for the period July 1, 2020 through
December 31, 2023 and 0.0% after. Augmentation was eliminated for privatizations occurring after
June 30, 2020.
2019 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2017 to MP-2018.
2019 Changes in the Plan Provisions:
The employer supplemental contribution was changed prospectively, decreasing from $31.0 million to
$21.0 million per year. The State’s special funding contribution was changed prospectively, requiring
$16.0 million due per year through 2031.
2018 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2015 to MP-2017.
The assumed benefit increase was changed from 1.00% per year through 2044 and 2.50% per year
thereafter to 1.25% per year.
2017 Changes in Actuarial Assumptions:
The Combined Service Annuity (CSA) loads were changed from 0.8% for active members and 60%
for vested and non-vested deferred members. The revised CSA loads are now 0.0% for active
member liability, 15.0% for vested deferred member liability and 3.0% for non-vested deferred
member liability.
The assumed post-retirement benefit increase rate was changed from 1.0% per year for all years to
1.0% per year through 2044 and 2.5% per year thereafter.
2016 Changes in Actuarial Assumptions:
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2035 and
2.5% per year thereafter to 1.0% per year for all future years.
The assumed investment return was changed from 7.9% to 7.5%. The single discount rate was changed
from 7.9% to 7.5%.
Other assumptions were changed pursuant to the experience study dated June 30, 2015. The assumed
future salary increases, payroll growth, and inflation were decreased by 0.25% to 3.25% for payroll
growth and 2.50% for inflation.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2024
PERA – Public Employees Police and Fire Fund
2024 Changes in Plan Provisions:
The State contribution of $9.0 million per year will continue until the earlier of 1) both the Police &
Fire Plan and the State Patrol Retirement Fund attain 90 percent funded status for three consecutive
years (on an actuarial value of assets basis) or 2) July 1, 2048. The contribution was previously due to
expire after attaining a 90 percent funded status for one year.
The additional $9.0 million contribution will continue until the Police & Fire Plan is fully funded for a
minimum of three consecutive years on an actuarial value of assets basis, or July 1, 2048, whichever is
earlier. This contribution was previously due to expire upon attainment of fully funded status on an
actuarial value of assets basis for one year (or July 1, 2048 if earlier).
2023 Changes in Actuarial Assumptions:
The investment return assumption was changed from 6.50% to 7.00%.
The single discount rate changed from 5.40% to 7.00%
2023 Changes in Plan Provisions:
An additional one-time direct state aid contribution of $19.4 million was contributed to the Plan on
October 1, 2023.
Vesting requirement for new hires after June 30, 2014, was changed from a graded 20-year vesting
schedule to a graded 10-year vesting schedule, with 50% vesting after five years, increasing
incrementally to 100% after 10 years.
A one-time, non-compounding benefit increase of 3.00% will be payable in a lump sum for calendar
year 2024 by March 31, 2024.
Psychological treatment is required effective July 1, 2023, prior to approval for a duty disability
benefit for a psychological condition relating to the member’s occupation.
The total and permanent duty disability benefit was increased, effective July 1, 2023.
2022 Changes in Actuarial Assumptions:
The single discount rate changed from 6.50% to 5.4%.
The mortality improvement scale was changed from Scale MP-2020 to Scale MP-2021.
2021 Changes in Actuarial Assumptions:
The investment return and single discount rates were changed from 7.50% to 6.50% for financial
reporting purposes.
The inflation assumption was changed from 2.50% to 2.25%.
The payroll growth assumption was changed from 3.25% to 3.00%.
The base mortality tables for healthy annuitants, disabled annuitants and employees were changed
from RP-2014 tables to Pub-2010 Public Safety Mortality tables. The mortality improvement scale
was changed from MP-2019 to MN-2020.
Assumed salary increase and retirement rates were modified as recommended in the July 14, 2020
experience study. The changes result in a decrease in gross salary increase rates, slightly more
unreduced retirements and fewer assumed early retirements.
Assumed rates of withdrawal were changed from select and ultimate rates to service-based rates. The
changes result in more assumed terminations.
Assumed rates of disability were increased for ages 25-44 and decreased for ages over 49. Overall,
proposed rates result in more projected disabilities.
Assumed percent married for active female members was changed from 60% to 70%.
2020 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2018 to MP-2019.
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CITY OF LINO LAKES, MINNESOTA
REQUIRED SUPPLEMENTARY INFORMATION
NOTES TO RSI
December 31, 2024
2019 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2017 to MP-2018.
2018 Changes in Actuarial Assumptions:
The mortality projection scale was changed from MP-2016 to MP-2017.
2017 Changes in Actuarial Assumptions:
The single discount rate was changed from 5.6% to 7.5%.
Assumed salary increases were changed as recommended in the June 30, 2016 experience study. The
net effect is proposed rates that average 0.34% lower than the previous rates.
Assumed rates of retirement were changed, resulting in fewer retirements.
The Combined Service Annuity (CSA) load was 30% for vested and non-vested deferred members.
The CSA has been changed to 33% for vested members and 2 percent for non-vested members.
The base mortality table for healthy annuitants was changed from the RP-2000 fully generational table
to the RP-2014 fully generational table (with a base year of 2006), with male rates adjusted by a factor
of 0.96. The mortality improvement scale was changed from Scale AA to Scale MP-2016. The base
mortality table for disabled annuitants was changed from the RP-2000 disabled mortality table to the
mortality tables assumed for healthy retirees.
Assumed termination rates were decreased to 3% for the first three years of service. Rates beyond the
select period of three years were adjusted, resulting in more expected terminations overall.
Assumed percentage of married female members was decreased from 65% to 60%.
Assumed age difference was changed from separate assumptions for male members (wives assumed to
be three years younger) and female members (husbands assumed to be four years older) to the
assumption that males are two years older than females.
The assumed percentage of female members electing Joint and Survivor annuities was increased.
The assumed post-retirement benefit increase rate was changed from 1.00% for all years to 1.00% per
year through 2064 and 2.50% thereafter.
2016 Changes in Actuarial Assumptions:
The assumed post-retirement benefit increase rate was changed from 1.0% per year through 2037 and
2.5% per year thereafter to 1.0% per year for all future years.
The assumed investment return was changed from 7.9% to 7.5%. The single discount rate changed
from 7.9% to 5.6%.
The assumed future salary increases, payroll growth, and inflation were decreased by 0.25% to 3.25%
for payroll growth and 2.50% for inflation.
Single Employer – Fire Division
During 2021, the benefit level per year of service increased from $5,000 to $7,000. There have been no other
factors, such as changes to assumptions, that affect trends in the amounts reported since the Fire Division was
created.
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COMBINING AND INDIVIDUAL NONMAJOR
FUND FINANCIAL STATEMENTS AND SCHEDULES
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SPECIAL REVENUE FUNDS
Special Revenue Funds account for the proceeds of specific revenue sources that
are legally restricted to expenditures for specified purposes.
DEBT SERVICE FUNDS
Debt Service Funds account for the accumulation of resources for, and payment of, interest,
principal and related costs on general long-term debt.
CAPITAL PROJECT FUNDS
Capital Project Funds account for financial resources to be used for the acquisition or
construction of major capital facilities (other than those financed by Proprietary Funds).
PERMANENT FUNDS
Permanent Funds account for financial resources that are legally restricted to the extent that only
earnings, and not the principal, may be used for purposes that support the City’s programs.
The City maintains one permanent fund – the Environment and Stewardship Fund. This fund
accounts for the use of funds received for environmental maintenance and improvements in the
Foxborough area, as well as funds received for the Preserve area.
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CITY OF LINO LAKES, MINNESOTA
COMBINING BALANCE SHEET Statement 19
NONMAJOR GOVERNMENTAL FUNDS
December 31, 2024
Permanent
Fund Total
Environment & Nonmajor
Special Debt Capital Stewardship Governmental
Revenue Service Project Fund Funds
Assets
Cash and investments $1,243,303 $3,778,075 $8,491,971 $144,924 $13,658,273
Advances to other funds - - 202,000 - 202,000
Taxes receivable:
Due from county - - 167,953 - 167,953
Special assessments receivable:
Due from county - 1,460 601 - 2,061
Delinquent - 688 306 - 994
Deferred - 318,991 158,333 - 477,324
Leases receivable - - 1,165,913 - 1,165,913
Interfund loan receivable - - 738,060 - 738,060
Total assets $1,243,303 $4,099,214 $10,925,137 $144,924 $16,412,578
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $12,445 $ - $439,782 $2,000 $454,227
Advances from other funds - - 202,000 - 202,000
Retainage payable - - 17,389 - 17,389
Unearned revenue - - 2,500 - 2,500
Interfund loan payable - - 1,297,170 - 1,297,170
Total liabilities 12,445 - 1,958,841 2,000 1,973,286
Deferred inflows of resources:
Unavailable revenue - 319,679 158,639 - 478,318
Lease related - - 1,165,913 - 1,165,913
Total deferred inflows of resources - 319,679 1,324,552 - 1,644,231
Fund balance:
Nonspendable - - - 100,000 100,000
Restricted 930,435 3,779,535 1,688,464 42,924 6,441,358
Committed 300,423 - - - 300,423
Assigned - - 7,567,121 - 7,567,121
Unassigned - - (1,613,841) - (1,613,841)
Total fund balance 1,230,858 3,779,535 7,641,744 142,924 12,795,061
Total liabilities, deferred inflows
of resources, and fund balance $1,243,303 $4,099,214 $10,925,137 $144,924 $16,412,578
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CITY OF LINO LAKES, MINNESOTA
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND Statement 20
CHANGES IN FUND BALANCE
NONMAJOR GOVERNMENTAL FUNDS
For The Year Ended December 31, 2024
Permanent
Fund Total
Environment & Nonmajor
Special Debt Capital Stewardship Governmental
Revenue Service Project Fund Funds
Revenues:
General property taxes $10,000 $1,287,724 $1,105,000 $ - $2,402,724
Other taxes 24,948 37,994 - - 62,942
Tax increment - - 1,002,712 - 1,002,712
Special assessments - 52,755 577,019 - 629,774
Intergovernmental 92,284 - - 92,284
Charges for services 1,916 - 692,164 - 694,080
Fines and forfeits 5,375 - - - 5,375
Investment earnings 56,218 140,555 320,512 6,470 523,755
Miscellaneous 2,500 - - 5,700 8,200
Total revenues 193,241 1,519,028 3,697,407 12,170 5,421,846
Expenditures:
Current:
General government 3,952 - 386,508 - 390,460
Public safety 114,027 - 2,887 - 116,914
Public works - - 246,316 - 246,316
Culture and recreation 13,823 - 41,536 - 55,359
Conservation of natural resources - - - 7,850 7,850
Community development - - 437,159 - 437,159
Capital outlay:
Public safety 92,532 - - - 92,532
Public works - - 2,063,491 - 2,063,491
Culture and recreation - - 739,636 - 739,636
Debt service:
Principal - 2,115,475 - - 2,115,475
Interest and fiscal charges - 508,966 - - 508,966
Total expenditures 224,334 2,624,441 3,917,533 7,850 6,774,158
Revenues over (under) expenditures (31,093) (1,105,413) (220,126)4,320 (1,352,312)
Other financing sources (uses):
Transfers in - 764,486 1,707,113 - 2,471,599
Transfers out (20,000) (306,406) (1,753,219) - (2,079,625)
Proceeds from sale of capital assets - - 1,125 - 1,125
Total other financing sources (uses) (20,000) 458,080 (44,981) - 393,099
Net change in fund balance (51,093) (647,333) (265,107)4,320 (959,213)
Fund balance - January 1 1,281,951 4,426,868 7,906,851 138,604 13,754,274
Fund balance - December 31 $1,230,858 $3,779,535 $7,641,744 $142,924 $12,795,061
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SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for the proceeds of specific revenue sources that are
legally restricted to expenditures for particular purposes. The City maintained the following
nonmajor Special Revenue Funds during the year.
Economic Development Authority – established to account for the receipt and uses of
funds for economic development purposes.
Cable TV and Communications – established to account for activities relating to Cable
TV and Communications.
Blue Heron Days – established to account for the activities associated with the Blue
Heron Days festival.
State Narcotics Forfeitures – established to account for activities associated with the
receipt and use of state narcotics forfeitures.
DUI Forfeitures – established to account for activities associated with the receipt and use
of DUI forfeitures.
Other Forfeitures – established to account for activities associated with the receipt and
use of other forfeitures.
Federal Forfeitures - Treasury – established to account for activities associated with the
receipt and use of equitable sharing paid from the U.S. Department of Treasury Forfeiture
Fund.
K-9 Unit – established to account for donations received by the City which are restricted
for K-9 Unit purposes.
Public Safety Aid – established to account for aid received from the State of Minnesota
for public safety purposes.
Local Affordable Housing Aid – established to account for aid received from the State of
Minnesota for local affordable housing.
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
December 31, 2024
203
Economic 204 Cable 207 State
Development TV and 205 Blue Narcotics
Authority Communications Heron Days Forfeitures
Assets
Cash and investments $258,762 $266,690 $14,657 $26,608
Total assets $258,762 $266,690 $14,657 $26,608
Liabilities and Fund Balance
Liabilities:
Accounts payable $ - $29 $ - $ -
Fund balance:
Restricted 225,000 - 14,657 26,608
Committed 33,762 266,661 - -
Total fund balance 258,762 266,661 14,657 26,608
Total liabilities and fund balance $258,762 $266,690 $14,657 $26,608
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Statement 21
Total
210 214 215 Nonmajor
Federal Public Local Special
208 DUI 209 Other Forfeitures - 211 K-9 Safety Affordable Revenue
Forfeitures Forfeitures Treasury Unit Aid Housing Aid Funds
$58,042 $1,652 $5,312 $5,290 $516,646 $89,644 $1,243,303
$58,042 $1,652 $5,312 $5,290 $516,646 $89,644 $1,243,303
$ - $ - $3,739 $249 $8,428 $ - $12,445
58,042 1,652 1,573 5,041 508,218 89,644 930,435
- - - - - - 300,423
58,042 1,652 1,573 5,041 508,218 89,644 1,230,858
$58,042 $1,652 $5,312 $5,290 $516,646 $89,644 $1,243,303
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR SPECIAL REVENUE FUNDS
For The Year Ended December 31, 2024
203
Economic 204 Cable 207 State
Development TV and 205 Blue Narcotics
Authority Communications Heron Days Forfeitures
Revenues:
General property taxes $ - $ - $10,000 $ -
Other taxes - 24,948 - -
Intergovernmental - - 4,000 -
Charges for services - - 1,916 -
Fines and forfeits - - - 865
Investment earnings 11,525 11,912 642 1,454
Miscellaneous - - 2,500 -
Total revenues 11,525 36,860 19,058 2,319
Expenditures:
Current:
General government - 3,952 - -
Public safety - - - 7,400
Culture and recreation - 3,978 9,845 -
Capital outlay:
Public safety - - - -
Total expenditures - 7,930 9,845 7,400
Revenues over (under) expenditures 11,525 28,930 9,213 (5,081)
Other financing sources (uses):
Transfers out - (20,000) - -
Net change in fund balance 11,525 8,930 9,213 (5,081)
Fund balance - January 1 247,237 257,731 5,444 31,689
Fund balance - December 31 $258,762 $266,661 $14,657 $26,608
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Statement 22
Total
210 214 215 Nonmajor
Federal Public Local Special
208 DUI 209 Other Forfeitures - 211 K-9 Safety Affordable Revenue
Forfeitures Forfeitures Treasury Unit Aid Housing Aid Funds
$ - $ - $ - $ - $ - $ - $10,000
- - - - - - 24,948
- - - - - 88,284 92,284
- - - - - - 1,916
4,325 185 - - - - 5,375
2,480 69 275 515 25,986 1,360 56,218
- - - - - - 2,500
6,805 254 275 515 25,986 89,644 193,241
- - - - - - 3,952
2,131 100 21,231 8,246 74,919 - 114,027
- - - - - - 13,823
- - - - 92,532 - 92,532
2,131 100 21,231 8,246 167,451 - 224,334
4,674 154 (20,956) (7,731) (141,465) 89,644 (31,093)
- - - - - - (20,000)
4,674 154 (20,956) (7,731) (141,465) 89,644 (51,093)
53,368 1,498 22,529 12,772 649,683 - 1,281,951
$58,042 $1,652 $1,573 $5,041 $508,218 $89,644 $1,230,858
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DEBT SERVICE FUNDS
Debt Service Funds are used to account for the accumulation of resources for, and the payment
of, interest, principal and related costs on general long-term debt. The City’s Debt Service Funds
account for four types of bonded indebtedness:
General Debt Bonds – are repaid primarily from property taxes.
Improvement Bonds and Notes – are repaid primarily from special assessments.
Public Facility Lease Revenue Bonds – are repaid primarily from lease revenues received
from the EDA leasing the buildings to the City of Lino Lakes and other tenants.
Revenue Bonds – these bonds were issued to finance various improvements and will be
repaid primarily from pledged revenues derived from the constructed assets.
Capital Note – this note was issued to finance cable communications equipment and will
be repaid from revenues derived from franchise fees.
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR DEBT SERVICE FUNDS
December 31, 2024
337 G.O.
Improvement 338 G.O.
Bonds Bonds
of 2014A of 2015A
Assets
Cash and investments $287,191 $735,568
Special assessments receivable:
Due from county - -
Delinquent - -
Deferred - -
Total assets $287,191 $735,568
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $ - $ -
Deferred inflows of resources:
Unavailable revenue - -
Fund balance:
Restricted 287,191 735,568
Total liabilities, deferred inflows of
resources, and fund balance $287,191 $735,568
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Statement 23
339 EDA 341 G.O. Total
Lease Utility 345 G.O.Nonmajor
Revenue Revenue 344 G.O. Utility Revenue 346 G.O.Debt
Bonds Bonds Bonds Bonds Bonds Service
of 2015B of 2016A of 2018A of 2020A of 2021A Funds
$408,503 $275,860 $1,612,464 $239,346 $219,143 $3,778,075
- - 1,460 - - 1,460
- - 688 - - 688
- - 318,991 - - 318,991
$408,503 $275,860 $1,933,603 $239,346 $219,143 $4,099,214
$ - $ - $ - $ - $ - $ -
- - 319,679 - - 319,679
408,503 275,860 1,613,924 239,346 219,143 3,779,535
$408,503 $275,860 $1,933,603 $239,346 $219,143 $4,099,214
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR DEBT SERVICE FUNDS
For The Year Ended December 31, 2024
3
332 G.O.336 G.O. 337 G.O.
TIF 335 G.O. Improvement Improvement 338 G.O.
Bonds Bonds Bonds Bonds Bonds
of 2007A of 2012A of 2013A of 2014A of 2015A
Revenues:
General property taxes $ - $ - $ - $ - $274,589
Other taxes - - - - -
Special assessments - - - - -
Investment earnings - 399 1,284 12,838 25,622
Total revenues - 399 1,284 12,838 300,211
Expenditures:
Debt service:
Principal 280,000 165,000 65,000 155,000 220,000
Interest and fiscal charges 5,775 1,361 1,300 6,815 39,377
Total expenditures 285,775 166,361 66,300 161,815 259,377
Revenues over (under) expenditures (285,775) (165,962) (65,016) (148,977) 40,834
Other financing sources (uses):
Transfers in 140,471 - - 124,165 -
Transfers out - (72,273) (232,529) - -
Total other financing sources (uses) 140,471 (72,273) (232,529) 124,165 -
Net change in fund balance (145,304) (238,235) (297,545) (24,812) 40,834
Fund balance - January 1 145,304 238,235 297,545 312,003 694,734
Fund balance - December 31 $ - $ - $ - $287,191 $735,568
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Statement 24
339 EDA 341 G.O. Total
Lease 340 G.O. Utility 345 G.O. Nonmajor
Revenue Capital Revenue 344 G.O. Utility Revenue 346 G.O. Debt
Bonds Note Bonds Bonds Bonds Bonds Service
of 2015B of 2016A of 2016A of 2018A of 2020A of 2021A Funds
$319,765 $ - $ - $485,475 $ - $207,895 $1,287,724
- 37,994 - - - - 37,994
- - - 52,755 - - 52,755
12,804 467 12,370 58,966 11,445 4,360 140,555
332,569 38,461 12,370 597,196 11,445 212,255 1,519,028
200,000 35,475 145,000 435,000 245,000 170,000 2,115,475
103,202 2,519 11,014 207,078 100,165 30,360 508,966
303,202 37,994 156,014 642,078 345,165 200,360 2,624,441
29,367 467 (143,644) (44,882) (333,720) 11,895 (1,105,413)
- - 155,350 - 344,500 - 764,486
- (1,604) - - - - (306,406)
- (1,604) 155,350 - 344,500 - 458,080
29,367 (1,137) 11,706 (44,882) 10,780 11,895 (647,333)
379,136 1,137 264,154 1,658,806 228,566 207,248 4,426,868
$408,503 $ - $275,860 $1,613,924 $239,346 $219,143 $3,779,535
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CAPITAL PROJECT FUNDS
Capital Project Funds account for the acquisition or construction of major capital facilities other
than those financed by Proprietary Funds. The City maintained the following nonmajor Capital
Project Funds during the year:
Closed Bond – to account for excess funds from matured bond issues.
Building and Facilities – to account for the activities associated with the maintenance and
replacement of municipal buildings and facilities.
Office Equipment Replacement – to account for the receipt and use of funds for office
equipment purchases.
Dedicated Parks – to account for the receipts and use of monies collected from park
dedication fees.
Tax Increment Financing Funds – to account for development projects financed with tax
increments.
Pavement Management – to account for the financing of street maintenance projects.
Surface Water Management – to account for the financing of surface water infrastructure
and wetland bank activity.
Street Reconstruction – to account for the financing of future reconstruction of City
streets.
Park and Trail Improvements – to account for park and trail improvement activities.
Comp Plan Update – this fund accounts for the financing sources received and
expenditures incurred to update the City’s Comprehensive Plan.
Pheasant Run Reconstruction – to account for the financing of the Pheasant Run street
reconstruction project.
2024 Street Reconstruction – to account for the financing of the 2024 Street
Reconstruction project.
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET Statement 25
NONMAJOR CAPITAL PROJECT FUNDS Page 1 of 2
December 31, 2024
403 Office 405
301 Closed 401 Building Equipment Dedicated
Bond and Facilities Replacement Parks
Assets
Cash and investments $456,027 $2,475,199 $55,500 $1,374,743
Advances to other funds 50,299 - - -
Taxes receivable:
Due from county - - - -
Special assessments receivable:
Due from county - - - -
Delinquent - - - -
Deferred - - - -
Leases receivable - 1,165,913 - -
Interfund loan receivable - 738,060 - -
Total assets $506,326 $4,379,172 $55,500 $1,374,743
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $ - $15,732 $210 $110,889
Advances from other funds - - - -
Retainage payable - - - -
Unearned revenue - 2,500 - -
Interfund loan payable - - - -
Total liabilities - 18,232 210 110,889
Deferred inflows of resources:
Unavailable revenue - - - -
Lease related - 1,165,913 - -
Total deferred inflows of resources - 1,165,913 - -
Fund balance:
Restricted - - - 1,263,854
Assigned 506,326 3,195,027 55,290 -
Unassigned - - - -
Total fund balance 506,326 3,195,027 55,290 1,263,854
Total liabilities, deferred inflows of
resources, and fund balance $506,326 $4,379,172 $55,500 $1,374,743
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING BALANCE SHEET
NONMAJOR CAPITAL PROJECT FUNDS
December 31, 2024
418 Tax 419 Tax 430 Tax 421
Increment Increment Increment Pavement
Financing 1-11 Financing 1-12 Financing 1-13 Management
Assets
Cash and investments $928 $411,910 $4,414 $461,730
Advances to other funds - - - 151,701
Taxes receivable:
Due from county 48 - 167,905 -
Special assessments receivable:
Due from county - - - -
Delinquent - - - -
Deferred - - - -
Leases receivable - - - -
Interfund loan receivable - - - -
Total assets $976 $411,910 $172,319 $613,431
Liabilities, Deferred Inflows of Resources, and Fund Balance
Liabilities:
Accounts payable $176 $ - $159,619 $34,380
Advances from other funds - - - -
Retainage payable - - - 17,389
Unearned revenue - - - -
Interfund loan payable 1,297,170 - - -
Total liabilities 1,297,346 - 159,619 51,769
Deferred inflows of resources:
Unavailable revenue - - - -
Lease related - - - -
Total deferred inflows of resources - - - -
Fund balance:
Restricted - 411,910 12,700 -
Assigned - - - 561,662
Unassigned (1,296,370) - - -
Total fund balance (1,296,370) 411,910 12,700 561,662
Total liabilities, deferred inflows of
resources, and fund balance $976 $411,910 $172,319 $613,431
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Statement 25
Page 2 of 2
Total
422 Surface 425 487 488 Nonmajor
Water 423 Street Park and Trail 484 Comp Pheasant Run 2024 Street Capital
Management Reconstruction Improvements Plan Update Reconstruction Reconstruction Project Funds
$2,616,260 $473,867 $161,393 $ - $ - $ - $8,491,971
- - - - - - 202,000
- - - - - - 167,953
140 461 - - - - 601
306 - - - - - 306
147,557 10,776 - - - - 158,333
- - - - - - 1,165,913
- - - - - - 738,060
$2,764,263 $485,104 $161,393 $ - $ - $ - $10,925,137
$3,305 $ - $ - $48,225 $ - $67,246 $439,782
- - - 50,299 - 151,701 202,000
- - - - - - 17,389
- - - - - - 2,500
- - - - - - 1,297,170
3,305 - - 98,524 - 218,947 1,958,841
147,863 10,776 - - - - 158,639
- - - - - - 1,165,913
147,863 10,776 - - - - 1,324,552
- - - - - - 1,688,464
2,613,095 474,328 161,393 - - - 7,567,121
- - - (98,524) - (218,947) (1,613,841)
2,613,095 474,328 161,393 (98,524) - (218,947) 7,641,744
$2,764,263 $485,104 $161,393 $ - $ - $ - $10,925,137
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
NONMAJOR CAPITAL PROJECT FUNDS
For The Year Ended December 31, 2024
403 Office 405 417 Tax
301 Closed 401 Building Equipment Dedicated Increment
Bond and Facilities Replacement Parks Financing 1-10
Revenues:
General property taxes $ - $ - $25,000 $ - $ -
Tax increment - - - - -
Special assessments - - - - -
Charges for services - 215,220 - 476,944 -
Investment earnings 23,321 87,857 2,105 53,613 16
Total revenues 23,321 303,077 27,105 530,557 16
Expenditures:
Current:
General government 38,966 55,812 137,791 - -
Public safety - - 2,887 - -
Public works - - 2,252 - -
Culture and recreation - - 1,443 6,021 -
Community development - - 1,701 - 1,536
Capital outlay:
Public works - - - - -
Culture and recreation - - - 599,636 -
Total expenditures 38,966 55,812 146,074 605,657 1,536
Revenues over (under) expenditures (15,645) 247,265 (118,969) (75,100)(1,520)
Other financing sources (uses):
Transfers in 73,877 - 114,945 - -
Transfers out (14,945) - - - -
Proceeds from sale of capital assets - - 1,125 - -
Total other financing sources (uses)58,932 - 116,070 - -
Net change in fund balance 43,287 247,265 (2,899) (75,100)(1,520)
Fund balance - January 1 463,039 2,947,762 58,189 1,338,954 1,520
Fund balance - December 31 $506,326 $3,195,027 $55,290 $1,263,854 $0
130
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Statement 26
Page 1 of 2
418 Tax 419 Tax 430 Tax 421 422 Surface
Increment Increment Increment Pavement Water 423 Street
Financing 1-11 Financing 1-12 Financing 1-13 Management Management Reconstruction
$ - $ - $ - $990,000 $ - $ -
438,215 228,686 335,811 - - -
- - - - 565,461 11,558
- - - - - -
3,415 8,899 80 2,108 105,267 21,289
441,630 237,585 335,891 992,108 670,728 32,847
- - - - - -
- - - - - -
- - - 221,250 22,814 -
- - - - - -
10,928 97,633 325,361 - - -
- - - 1,851,717 - -
- - - - - -
10,928 97,633 325,361 2,072,967 22,814 -
430,702 139,952 10,530 (1,080,859) 647,914 32,847
- - - 1,471,631 - -
(1,728,204) - - - - (10,070)
- - - - - -
(1,728,204) - - 1,471,631 - (10,070)
(1,297,502) 139,952 10,530 390,772 647,914 22,777
1,132 271,958 2,170 170,890 1,965,181 451,551
($1,296,370) $411,910 $12,700 $561,662 $2,613,095 $474,328
131
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CITY OF LINO LAKES, MINNESOTA
SUBCOMBINING STATEMENT OF REVENUES,Statement 26
EXPENDITURES AND CHANGES IN FUND BALANCE Page 2 of 2
NONMAJOR CAPITAL PROJECT FUNDS
For The Year Ended December 31, 2024
Total
425 487 488 Nonmajor
Park and Trail 484 Comp Pheasant Run 2024 Street Capital
Improvements Plan Update Reconstruction Reconstruction Project Funds
Revenues:
General property taxes $90,000 $ - $ - $ - $1,105,000
Tax increment - - - - 1,002,712
Special assessments - - - - 577,019
Charges for services - - - - 692,164
Investment earnings 9,552 815 2,175 - 320,512
Total revenues 99,552 815 2,175 - 3,697,407
Expenditures:
Current:
General government - 153,939 - - 386,508
Public safety - - - - 2,887
Public works - - - - 246,316
Culture and recreation 34,072 - - - 41,536
Community development - - - - 437,159
Capital outlay:
Public works - - 36,494 175,280 2,063,491
Culture and recreation 140,000 - - - 739,636
Total expenditures 174,072 153,939 36,494 175,280 3,917,533
Revenues over (under) expenditures (74,520) (153,124) (34,319) (175,280) (220,126)
Other financing sources (uses):
Transfers in - 36,590 10,070 - 1,707,113
Transfers out - - - - (1,753,219)
Proceeds from sale of capital assets - - - - 1,125
Total other financing sources (uses) - 36,590 10,070 - (44,981)
Net change in fund balance (74,520) (116,534) (24,249) (175,280) (265,107)
Fund balance - January 1 235,913 18,010 24,249 (43,667) 7,906,851
Fund balance - December 31 $161,393 ($98,524) $0 ($218,947) $7,641,744
132
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STATISTICAL SECTION (UNAUDITED)
133
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134
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This part of the City of Lino Lakes, Minnesota's Annual Comprehensive Financial Report presents detailed
information as a context for understanding what the information in the financial statements, note disclosures
and required supplementary information says about the City's overall financial health.
Table
Number
Financial Trends Tables 1-4
These tables contain trend information to help the reader understand how the City's financial
performance and well-being have changed over time.
Revenue Capacity Tables 5-8
These tables contain information to help the reader assess the City's most significant local
revenue source, the property tax.
Debt Capacity Tables 9-12
These tables present information to help the reader assess the affordability of the City's current
levels of outstanding debt and the City's ability to issue additional debt in the future.
Demographic and Economic Information Tables 13-14
These tables offer demographic and economic indicators to help the reader understand the
environment wihthin which the City's financial activities take place.
Operating Information Tables 15-17
These tables contain service and infrastructure data to help the reader understand how the
information in the City's financial report relates to the services the City provides and the
activities it performs.
STATISTICAL SECTION (UNAUDITED)
Contents
135
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CITY OF LINO LAKES, MINNESOTA
NET POSITION BY COMPONENT
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2015 2016 2017 2018
Governmental activities:
Net investment in capital assets $18,230,746 $18,597,344 $22,868,259 $24,640,555
Restricted 8,635,293 13,342,852 11,730,147 10,579,817
Unrestricted 13,888,120 10,187,254 12,017,212 16,577,520
Total governmental activities net position $40,754,159 $42,127,450 $46,615,618 $51,797,892
Business-type activities:
Net investment in capital assets $29,127,829 $31,860,610 $31,831,950 $32,709,079
Unrestricted 14,672,630 13,863,447 14,846,045 15,570,827
Total business-type activities net position $43,800,459 $45,724,057 $46,677,995 $48,279,906
Primary government:
Net investment in capital assets $47,358,575 $50,457,954 $54,700,209 $57,349,634
Restricted 8,635,293 13,342,852 11,730,147 10,579,817
Unrestricted 28,560,750 24,050,701 26,863,257 32,148,347
Total primary government net position $84,554,618 $87,851,507 $93,293,613 $100,077,798
GASB 75 was implemented in 2017. Net position was restated for 2016 to reflect the reporting of the OPEB liability
and OPEB related deferred inflows of resources. Net position for years prior to 2016 was not restated.
136
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Table 1
2019 2020 2021 2022 2023 2024
$28,433,053 $31,960,308 $38,987,698 $43,292,333 $48,061,305 $50,860,601
12,390,431 13,446,203 13,889,250 10,200,962 9,398,180 7,378,391
17,640,035 18,686,238 21,975,414 21,078,214 21,364,755 25,568,337
$58,463,519 $64,092,749 $74,852,362 $74,571,509 $78,824,240 $83,807,329
$36,390,820 $43,366,197 $43,566,016 $49,792,563 $50,119,172 $53,198,585
16,237,228 16,054,144 16,425,602 14,574,403 15,375,587 18,243,689
$52,628,048 $59,420,341 $59,991,618 $64,366,966 $65,494,759 $71,442,274
$64,823,873 $75,326,505 $82,553,714 $93,084,896 $98,180,477 $104,059,186
12,390,431 13,446,203 13,889,250 10,200,962 9,398,180 7,378,391
33,877,263 34,740,382 38,401,016 35,652,617 36,740,342 43,812,026
$111,091,567 $123,513,090 $134,843,980 $138,938,475 $144,318,999 $155,249,603
137
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CITY OF LINO LAKES, MINNESOTA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2015 2016 2017 2018
Expenses
Governmental activities:
General government $2,016,351 $2,456,864 $2,395,633 $2,345,386
Public safety 5,135,865 6,567,523 5,166,538 4,749,394
Public works 7,971,712 6,228,893 5,492,395 5,384,522
Culture and recreation - - - -
Conservation of natural resources 186,111 216,905 200,016 201,590
Community development 432,268 454,144 459,455 576,794
Interest and fees on long-term debt 632,876 831,529 518,897 414,607
Total governmental activities expenses 16,375,183 16,755,858 14,232,934 13,672,293
Business-type activities:
Water 1,394,897 1,367,693 1,245,249 1,332,755
Sewer 2,089,842 1,850,962 1,901,821 1,964,471
Storm water - - - -
Total business-type activities expenses 3,484,739 3,218,655 3,147,070 3,297,226
Total primary government expenses $19,859,922 $19,974,513 $17,380,004 $16,969,519
Program revenues
Governmental activities:
Charges for services:
General government $818,468 $520,231 $550,117 $562,816
Public safety 199,498 1,359,426 2,249,152 1,591,658
Public works 603,866 865,327 801,633 448,009
Culture and recreation - - - -
Community development - - - -
Operating grants and contributions 526,107 722,858 1,106,014 861,429
Capital grants and contributions 1,176,732 5,046,307 4,141,383 5,187,023
Total governmental activities program revenues 3,324,671 8,514,149 8,848,299 8,650,935
Business-type activities:
Charges for services:
Water 1,014,836 1,094,897 1,150,834 1,217,589
Sewer 1,621,633 1,659,322 1,698,963 1,753,712
Storm water - - - -
Operating grants and contributions 263,024 - - -
Capital grants and contributions 3,035,031 1,543,947 836,029 1,242,032
Total business-type activities 5,934,524 4,298,166 3,685,826 4,213,333
Total primary government program revenues $9,259,195 $12,812,315 $12,534,125 $12,864,268
138
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Table 2
Page 1 of 2
2019 2020 2021 2022 2023 2024
$2,466,130 $4,197,819 $2,828,407 $3,117,688 $3,041,049 $4,134,836
5,053,511 4,867,134 4,706,881 6,512,493 7,130,294 7,045,702
5,810,919 4,118,477 6,260,599 6,377,440 5,604,543 6,218,466
- - - 4,029,146 3,350,309 3,283,500
183,982 161,556 178,581 235,376 257,150 732,201
686,421 660,660 791,930 884,336 531,413 287,271
498,587 733,207 654,287 562,248 497,903 410,330
14,699,550 14,738,853 15,420,685 21,718,727 20,412,661 22,112,306
1,322,811 1,532,282 1,621,486 3,019,350 2,027,102 2,130,173
2,002,711 2,199,865 2,186,992 2,347,539 2,535,243 2,989,132
- - - 251,478 577,404 409,320
3,325,522 3,732,147 3,808,478 5,618,367 5,139,749 5,528,625
$18,025,072 $18,471,000 $19,229,163 $27,337,094 $25,552,410 $27,640,931
$612,237 $587,888 $892,386 $699,316 $507,564 $434,283
1,255,363 1,235,829 1,688,606 1,616,634 1,279,955 1,489,612
1,273,900 1,106,248 2,528,275 1,574,335 1,544,038 149,389
- - - 1,046,848 1,127,355 1,837,741
- - - - 10,000 -
870,532 2,470,024 1,019,752 1,119,449 1,866,131 1,480,903
6,820,419 6,894,207 7,931,093 2,800,604 2,996,602 8,609,291
10,832,451 12,294,196 14,060,112 8,857,186 9,331,645 14,001,219
1,172,580 1,341,559 1,683,290 1,845,312 2,323,763 2,072,108
1,771,143 1,803,231 1,892,040 1,952,299 2,079,761 2,186,487
- - - 486,069 552,121 559,217
- 42,152 - - 59,032 7,589
2,894,794 2,887,266 752,403 5,268,556 8,545 2,119,227
5,838,517 6,074,208 4,327,733 9,552,236 5,023,222 6,944,628
$16,670,968 $18,368,404 $18,387,845 $18,409,422 $14,354,867 $20,945,847
139
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CITY OF LINO LAKES, MINNESOTA
CHANGES IN NET POSITION
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2015 2016 2017 2018
Net (expense) revenue:
Governmental activities ($13,050,512) ($8,241,709) ($5,384,635) ($5,021,358)
Business-type activities 2,449,785 1,079,511 538,756 916,107
Total primary government, net (10,600,727) (7,162,198) (4,845,879)(4,105,251)
General revenues and other changes in net position:
Governmental activities:
Property taxes 9,243,236 9,343,500 9,753,971 10,229,691
Unrestricted grants and contributions 5,363 91,385 181,712 59,508
Unrestricted investment earnings 112,961 210,142 207,792 369,485
Gain on disposal of capital assets 17,836 66,255 38,022 17,318
Special item - withdrawal from fire district - 1,333,166 - -
Transfers 66,834 (914,414)(308,694)(472,370)
Total governmental activities 9,446,230 10,130,034 9,872,803 10,203,632
Business-type activities:
Unrestricted investment earnings 51,167 107,119 106,488 213,434
Gain on disposal of capital assets - - - -
Transfers (66,834) 914,414 308,694 472,370
Total business-type activities (15,667) 1,021,533 415,182 685,804
Total primary government $9,430,563 $11,151,567 $10,287,985 $10,889,436
Change in net position:
Governmental activities ($3,604,282) $1,888,325 $4,488,168 $5,182,274
Business-type activities 2,434,118 2,101,044 953,938 1,601,911
Total primary government change in net position ($1,170,164) $3,989,369 $5,442,106 $6,784,185
GASB 75 was implemented in 2017. OPEB expense for years prior to 2017 was not restated.
140
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Table 2
Page 2 of 2
2019 2020 2021 2022 2023 2024
($3,867,099) ($2,444,657) ($1,360,573) ($12,861,541) ($11,081,016) ($8,111,087)
2,512,995 2,342,061 519,255 3,933,869 ($116,527) 1,416,003
(1,354,104) (102,596) (841,318) (8,927,672) (11,197,543) (6,695,084)
10,706,977 11,259,043 12,006,161 12,622,388 13,989,700 15,358,404
38,926 47,188 6,587 2,117,908 270,011 2,364
1,029,944 684,384 (171,260) (1,139,063) 1,554,657 1,517,537
68,472 150,041 387,972 66,852 35,689 143,601
- - - - - -
(1,311,593) (4,066,269) (109,774) (1,142,554) (516,310) (3,927,730)
10,532,726 8,074,387 12,119,686 12,525,531 15,333,747 13,094,176
523,554 383,963 (86,764) (645,918) 728,010 603,782
- - 29,012 - - -
1,311,593 4,066,269 109,774 1,142,554 516,310 3,927,730
1,835,147 4,450,232 52,022 496,636 1,244,320 4,531,512
$12,367,873 $12,524,619 $12,171,708 $13,022,167 $16,578,067 $17,625,688
$6,665,627 $5,629,730 $10,759,113 ($336,010) $4,252,731 $4,983,089
4,348,142 6,792,293 571,277 4,430,505 1,127,793 5,947,515
$11,013,769 $12,422,023 $11,330,390 $4,094,495 $5,380,524 $10,930,604
141
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CITY OF LINO LAKES, MINNESOTA
FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
2015 2016 2017 2018
General Fund:
Nonspendable $220,677 $225,114 $243,317 $286,186
Committed - - - -
Unassigned 5,725,736 6,031,077 6,573,608 6,599,956
Total general fund $5,946,413 $6,256,191 $6,816,925 $6,886,142
All other governmental funds:
Nonspendable 101,177 101,220 101,659 101,998
Restricted 2,637,638 6,502,424 5,289,641 9,824,255
Committed 163,239 170,950 175,401 182,613
Assigned 15,022,852 15,778,480 14,581,669 19,195,652
Unassigned (3,815,304)(978,496)(2,909,173)(2,935,459)
Total all other governmental funds $14,109,602 $21,574,578 $17,239,197 $26,369,059
Total all funds $20,056,015 $27,830,769 $24,056,122 $33,255,201
142
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Table 3
2019 2020 2021 2022 2023 2024
$296,907 $315,224 $356,619 $518,196 $567,849 $557,155
443,900 425,000 71,370 58,600 75,667 67,500
6,052,388 6,787,498 7,719,761 7,509,721 7,940,364 8,931,762
$6,793,195 $7,527,722 $8,147,750 $8,086,517 $8,583,880 $9,556,417
102,842 102,076 208,573 152,038 159,611 156,350
6,650,462 8,206,540 8,437,406 8,248,742 7,083,189 6,441,358
175,485 470,047 531,131 254,465 279,968 321,429
19,672,706 18,943,415 19,533,784 19,492,211 20,707,533 22,269,960
(3,171,161) (3,129,676) (2,931,318) (2,688,775) (2,797,128) (1,894,957)
$23,430,334 $24,592,402 $25,779,576 $25,458,681 $25,433,173 $27,294,140
$30,223,529 $32,120,124 $33,927,326 $33,545,198 $34,017,053 $36,850,557
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CITY OF LINO LAKES, MINNESOTA
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
2015 2016 2017 2018
Revenues:
Property taxes $8,950,507 $9,369,090 $9,772,741 $10,215,761
Licenses and permits 551,202 895,581 1,447,571 1,260,046
Special assessments 703,141 4,400,635 2,283,974 2,005,970
Intergovernmental 679,627 706,944 1,080,953 3,453,300
Charges for services 696,501 1,293,556 1,327,781 1,003,896
Fines and forfeits 127,803 251,653 613,593 137,940
Investment earnings 112,915 210,142 207,792 369,485
Miscellaneous 766,072 417,448 410,640 323,379
Total revenues 12,587,768 17,545,049 17,145,045 18,769,777
Expenditures:
Current:
General government 1,643,966 1,845,667 1,952,669 1,948,909
Public safety 11,895,482 4,333,080 4,360,517 4,575,957
Public works 4,779,696 3,203,837 3,414,412 3,148,058
Culture and recreation - - - -
Conservation of natural resources 191,038 201,635 183,392 199,026
Community development 422,935 425,402 433,144 572,910
Capital outlay 1,566,057 3,044,615 2,152,848 3,469,208
Debt service:
Principal 2,802,511 2,769,525 8,058,525 3,130,600
Interest and fiscal charges 542,166 816,362 640,029 437,659
Bond issuance costs 62,831 98,906 - -
Total expenditures 23,906,682 16,739,029 21,195,536 17,482,327
Revenues over (under) expenditures (11,318,914)806,020 (4,050,491)1,287,450
Other financing sources (uses):
Proceeds from sale of capital assets 54,522 72,182 103,328 49,391
Insurace recovery - - - -
Issuance of debt 8,606,250 5,464,000 311,000 7,218,900
Premium on bonds issued 114,960 41,497 - 401,193
Transfers in 3,392,971 3,521,180 6,984,443 4,266,440
Transfers out (3,336,137)(3,241,959)(7,122,927)(4,024,295)
Total other financing sources (uses)8,832,566 5,856,900 275,844 7,911,629
Special item - withdrawal from fire district - 1,111,834 - -
Net change in fund balance ($2,486,348) $7,774,754 ($3,774,647) $9,199,079
Debt service as a percentage of
Noncapital expenditures 15.0% 26.2% 45.4% 25.5%
Debt service as a percentage of
Total expenditures 14.0% 21.4% 41.0% 20.4%
144
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Table 4
2019 2020 2021 2022 2023 2024
$10,685,592 $11,232,374 $12,063,089 $12,623,407 $13,986,847 $15,325,112
941,569 972,450 1,400,755 1,348,912 973,653 1,143,987
1,935,178 987,053 1,597,697 2,156,808 1,025,575 2,264,926
688,389 2,597,744 1,170,678 3,393,074 2,551,769 5,168,490
1,862,803 1,609,627 3,102,712 2,739,431 2,480,170 2,539,647
131,936 160,279 113,359 79,669 92,129 101,657
1,029,944 684,384 (171,260) (1,139,063) 1,554,657 1,517,537
265,130 246,599 508,253 906,901 934,718 144,436
17,540,541 18,490,510 19,785,283 22,109,139 23,599,518 28,205,792
2,007,741 3,412,600 2,257,879 2,504,260 2,426,747 3,108,922
4,720,122 4,744,173 5,027,661 5,792,661 6,282,216 6,558,432
3,538,624 3,083,366 2,929,603 3,308,439 3,083,106 2,383,537
- - - 3,723,278 2,933,374 2,839,288
207,919 160,884 182,247 224,980 249,955 255,761
680,419 665,405 822,007 914,055 514,318 739,702
7,444,939 6,387,441 5,499,595 3,582,771 5,721,645 9,277,960
2,815,075 2,855,000 3,149,000 2,324,360 2,439,885 2,115,475
562,471 629,282 699,782 662,078 602,744 513,966
- - 49,097 - - -
21,977,310 21,938,151 20,616,871 23,036,882 24,253,990 27,793,043
(4,436,769) (3,447,641) (831,588) (927,743) (654,472) 412,749
77,986 240,842 398,355 48,952 36,943 340,297
711,854 - - - - -
388,535 4,624,235 1,815,000 - - -
- 435,623 102,502 - - -
2,777,663 4,122,789 3,240,042 3,371,475 4,054,790 6,420,523
(2,550,941) (4,079,253) (2,917,109) (2,874,812) (2,965,406) (4,340,065)
1,405,097 5,344,236 2,638,790 545,615 1,126,327 2,420,755
- - - - - -
($3,031,672) $1,896,595 $1,807,202 ($382,128) $471,855 $2,833,504
23.2% 22.4% 24.0% 15.0% 16.4% 13.3%
15.4% 15.9% 18.7% 13.0% 12.5% 9.5%
145
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CITY OF LINO LAKES, MINNESOTA
ASSESSED AND ACTUAL VALUE OF TAXABLE PROPERTY Table 5
Last Ten Fiscal Years
Estimated
Commercial/Total Taxable Taxable
Payable Residential Industrial Personal Assessed Total Direct Market
Year Property Property Property Value Tax Rate Value
2015 15,455,516 2,536,783 347,316 18,339,615 43.770 1,694,366,064
2016 15,472,329 2,609,482 359,006 18,440,817 46.019 1,699,288,883
2017 16,480,328 2,767,099 396,378 19,643,805 45.140 1,808,417,118
2018 17,879,879 2,966,548 442,867 21,289,294 42.826 1,959,826,108
2019 18,920,892 3,294,449 471,895 22,687,236 41.817 2,082,803,803
2020 20,781,383 3,686,997 419,457 24,887,837 39.870 2,299,471,394
2021 22,250,844 3,710,390 530,211 26,491,445 40.109 2,435,156,410
2022 23,932,066 3,587,941 388,342 27,908,349 40.154 2,587,650,762
2023 30,377,795 4,642,676 431,544 35,452,015 34.974 3,287,882,335
2024 32,389,089 6,066,250 390,827 38,846,166 36.090 3,524,450,903
The tax capacity (taxable assessed value) of the property is calculated by applying a statutory formula to the estimated market value of the property.
Source: Anoka County
146
Page 182 of 353
CITY OF LINO LAKES, MINNESOTA
DIRECT AND OVERLAPPING PROPERTY TAX CAPACITY RATES Table 6
Last Ten Fiscal Years
(rate per $100 of Tax Capacity)
General Centennial Other Total Direct and
Fiscal Basic Obligation Total School District Anoka Taxing Total Overlapping
Year Rate Debt Service Direct ISD # 12 County Districts Overlapping Tax Rate
2015 37.819 5.951 43.770 36.562 38.123 6.021 80.706 124.476
2016 35.025 10.994 46.019 36.426 38.894 6.405 81.725 127.744
2017 35.105 10.035 45.140 29.097 36.841 5.810 71.748 116.888
2018 36.168 6.658 42.826 34.970 35.334 5.658 75.962 118.788
2019 33.875 7.942 41.817 35.984 34.473 5.300 75.757 117.574
2020 31.803 8.067 39.870 34.059 33.078 5.048 72.185 112.055
2021 33.235 6.874 40.109 31.572 31.567 4.420 67.559 107.668
2022 33.262 6.892 40.154 31.074 29.254 4.624 64.952 105.106
2023 30.704 4.270 34.974 25.188 24.176 3.976 53.340 88.314
2024 32.806 3.292 36.098 23.564 25.629 3.412 52.605 88.703
The majority of the City is serviced by School District 12. Rates for debt service are based on each year's requirements.
Source: Anoka County
City Direct Rate Overlapping Rates
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CITY OF LINO LAKES, MINNESOTA
PRINCIPAL PROPERTY TAXPAYERS Table 7
Current Year and Nine Years Ago
Percentage Percentage
of Total City of Total City
Taxable Taxable Taxable Taxable
Net Tax Net Tax Net Tax Net Tax
Taxpayer Capacity Rank Capacity Capacity Rank Capacity
OIVF III Clearwater, LLC $760,180 1 1.96% -$ -
Biynah MN WI LLC 491,824 2 1.27% - -
Target Corporation 292,628 3 0.75% 201,790 1 1.10%
Minnegasco Inc 285,708 4 0.74% - 0.00%
Gargaro Properties LLC 274,946 5 0.71% 85,130 7 0.46%
US Home LLC 244,594 6 0.63% - 0.00%
Lynglomsten at Lino Lakes, LLC 221,924 7 0.57% - 0.00%
Marmon/Keystone Corp 176,702 8 0.45% 73,342 8 0.40%
Tomas Commercial Real Estate Holdings LLC 158,352 9 0.41% - 0.00%
Kohls Illinois Inc 131,744 10 0.34% 96,836 6 0.53%
Xcel Energy - - 186,413 2 1.02%
Lino Lakes Realty LLC - - 175,742 3 0.96%
Molin Concrete Products - - 106,606 4 0.58%
Taylor Corporation - - 97,498 5 0.53%
Centerpoint Energy - - 69,458 9 0.38%
Lino Lakes Business Center LLC - - 56,928 10 0.31%
Total $3,038,602 7.82% $1,149,743 6.27%
Source: Anoka County
2024 2015
149
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CITY OF LINO LAKES, MINNESOTA
PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
Collected within the
Taxes Levied for the Fiscal Year Fiscal Year of Levy
Percentage
Fiscal Operating Debt Total Tax of
Year Tax Levy Tax Levy Levy Amount Levy
2015 $7,490,578 $1,195,494 $8,686,072 $8,630,830 99.4%
2016 7,018,572 2,039,856 9,058,428 9,022,964 99.6%
2017 7,360,431 2,131,424 9,491,855 9,439,688 99.5%
2018 8,165,859 1,610,873 9,776,732 9,729,472 99.5%
2019 8,193,124 1,862,292 10,055,416 9,981,243 99.3%
2020 8,368,756 2,122,762 10,491,518 10,415,622 99.3%
2021 9,232,367 1,909,448 11,141,815 11,055,781 99.2%
2022 9,790,843 2,028,444 11,819,287 11,777,785 99.6%
2023 11,319,531 1,574,384 12,893,915 12,823,280 99.5%
2024 12,833,204 1,287,724 14,120,928 13,967,447 98.9%
Current year levies and collections include State levy related credits, but do not include tax increment levies and collections.
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Table 8
Total Collections to Date
Collections in Percentage Outstanding Percentage
Subsequent of Delinquent of Levy
Years Amount Levy Taxes Outstanding
$55,242 $8,686,072 100.0% - 0.0%
35,464 9,058,428 100.0% - 0.0%
52,167 9,491,855 100.0% - 0.0%
47,260 9,776,732 100.0% - 0.0%
74,173 10,055,416 100.0% - 0.0%
71,260 10,486,882 100.0%4,636 0.0%
83,958 11,139,739 100.0%2,076 0.0%
38,629 11,816,414 100.0%2,873 0.0%
52,751 12,876,031 99.9%17,884 0.1%
- 13,967,447 98.9%82,360 0.6%
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CITY OF LINO LAKES, MINNESOTA
RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
Governmental Activities
General Special Other
Fiscal Obligation Assessment Long-Term
Year Bonds Bonds Debt
2015 $16,377,291 $6,620,000 $1,720,000
2016 16,780,831 7,795,000 3,165,250
2017 12,896,518 4,905,000 2,174,725
2018 19,291,813 3,890,000 1,271,025
2019 18,057,829 2,855,000 1,064,485
2020 21,533,432 1,805,000 793,720
2021 21,551,462 845,000 434,720
2022 19,631,753 630,000 170,360
2023 17,467,043 415,000 35,475
2024 15,531,224 195,000 -
Details regarding the City's outstanding debt can be found in the notes to the financial statements.
See the Demographic and Economic Statistics schedule for personal income and population data.
N/A - Personal income information is not yet available for 2024 from the Bureau of Economic Analysis Report
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Table 9
Total Percentage Percentage
Primary of Assessed of Personal Per
Government Market Value Income Capita
$24,717,291 1.46%0.15%$1,205
27,741,081 1.63%0.17%1,334
19,976,243 1.10%0.12%946
24,452,838 1.25%0.14%1,145
21,977,314 1.03%0.12%999
24,132,152 1.05%0.12%1,128
22,831,182 0.94%0.11%1,075
20,432,113 0.79%0.09%943
17,917,518 0.54%0.08%815
15,726,224 0.45%N/A 705
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CITY OF LINO LAKES, MINNESOTA
RATIOS OF NET GENERAL BONDED DEBT
Last Ten Fiscal Years
General Special Total
Fiscal Obligation Assessment Primary
Year Bonds Bonds Government
2015 $16,377,291 $6,620,000 $22,997,291
2016 16,780,831 7,795,000 24,575,831
2017 12,896,518 4,905,000 17,801,518
2018 19,291,813 3,890,000 23,181,813
2019 18,057,829 2,855,000 20,912,829
2020 21,533,432 1,805,000 23,338,432
2021 21,551,462 845,000 22,396,462
2022 19,631,753 630,000 20,261,753
2023 17,467,043 415,000 17,882,043
2024 15,531,224 195,000 15,726,224
Details regarding the City's outstanding debt can be found in the notes to the financial statements.
See the Demographic and Economic Statistics schedule for population data.
Governmental Activities
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Table 10
Less: Amounts Percentage
Per Available in Debt Net of Assessed Per
Capita (Total) Service Funds Bonded Debt Market Value Capita (Net)
$1,121 $2,813,226 $20,184,065 1.19%$984
1,181 8,420,263 17,711,818 1.04%851
843 5,171,905 14,570,863 0.81%690
1,086 4,456,461 19,794,252 1.01%927
951 4,772,799 17,034,565 0.80%774
1,091 5,399,895 18,595,307 0.81%869
1,055 5,241,849 17,154,613 0.70%808
936 5,147,106 15,114,647 0.58%698
814 4,428,778 13,453,265 0.41%612
705 3,778,075 11,948,149 0.34%535
155
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CITY OF LINO LAKES, MINNESOTA
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT Table 11
As of December 31, 2024
Estimated
Estimated Share of
Debt Percentage Overlapping
Outstanding Applicable*Debt
Overlapping debt:
Anoka County $26,490,000 6.4%$1,688,976
ISD 12 (Centennial)72,363,676 43.3%31,351,780
ISD 624 (White Bear Lake)423,440,000 3.6%15,123,583
ISD 831 (Forest Lake)166,915,000 6.8%11,429,505
Metropolitan Council 191,435,000 0.6%1,189,386
Total overlapping 60,783,229
City of Lino Lakes direct debt 16,286,285 100% 16,286,285
Total direct and overlapping debt $77,069,514
*For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed
property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable
assessed value that is within the City's boundaries and dividing it by each unit's total taxable assessed value.
Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule
estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses
of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt
burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer
is a resident, and therefore responsible for repaying the debt, of each overlapping government.
Source: Anoka County/City of Lino Lakes Official Statements
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CITY OF LINO LAKES, MINNESOTA
LEGAL DEBT MARGIN INFORMATION Table 12
Last Ten Fiscal Years
Debt limit:
Market value $3,613,469,300
Applicable percentage 3%
Statutory debt limit 108,404,079
Debt applicable to limit:
Total bonded debt 16,942,509
Less:
Special assessment bonds (195,000)
Utility revenue bonds (5,006,285)
Total debt applicable to limit 11,741,224
Legal debt margin $96,662,855
Net Debt
Net Debt Legal Amount of Debt Applicable
Fiscal Debt Applicable to Debt Applicable to to Limit
Year Population Limit Limit Margin Debt Limit Per Capita
2015 20,519 50,830,982 11,941,250 38,889,732 23.49% 582
2016 20,803 50,978,666 10,122,081 40,856,585 19.86% 487
2017 21,117 54,252,514 10,426,243 43,826,271 19.22% 494
2018 21,347 58,794,783 14,497,838 44,296,945 24.66% 679
2019 21,995 65,496,045 13,637,314 51,858,731 20.82% 620
2020 21,399 71,534,937 13,217,152 58,317,785 18.48% 618
2021 21,236 76,205,334 13,901,182 62,304,152 18.24% 655
2022 21,658 80,410,830 12,287,889 68,122,941 15.28% 567
2023 21,976 100,724,793 11,097,080 89,627,713 11.02% 505
2024 22,322 108,404,079 11,741,224 96,662,855 10.83% 526
Legal Debt Margin Calculation for Fiscal Years 2015 Through 2024
Legal Debt Margin Calculation for Fiscal Year 2024
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CITY OF LINO LAKES, MINNESOTA
DEMOGRAPHIC AND ECONOMIC STATISTICS Table 13
Last Ten Fiscal Years
(2) (2)
Personal Per
Income Capita (3)(4)
Fiscal (1)(thousands Personal School Unemployment
Year Population of dollars)Income Enrollment Rate
2015 20,519 $16,033,898 $46,281 7,002 3.6%
2016 20,803 16,466,131 47,119 6,995 3.9%
2017 21,117 17,270,969 48,830 7,122 3.2%
2018 21,347 18,035,585 50,439 7,177 3.2%
2019 21,995 18,995,474 52,535 7,190 3.1%
2020 21,399 20,290,309 55,673 7,274 5.2%
2021 21,236 21,678,422 59,002 7,103 2.7%
2022 21,658 22,268,689 60,371 7,089 2.8%
2023 21,976 23,439,608 62,935 7,059 2.5%
2024 22,322 Not available Not available Not available 2.5%
Sources:
(1) Estimates from Metropolitan Council, except for 2020 which is per the U.S. Census and 2022 which is a city estimate
(2) Information from Bureau of Economic Analysis Report. Anoka County statistics used as local information is unavailable.
(3) Information from ISD #12 Financial Statements and Supplementary Information
(4) Information from MN Department of Employment and Economic Development. Anoka County statistics used as local
information is unavailable.
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CITY OF LINO LAKES, MINNESOTA
PRINCIPAL EMPLOYERS Table 14
Current Year and Nine Years Ago
Percentage Percentage
of Total City of Total City
Employer Employees Rank Employment(1)Employees Rank Employment(1)
State of Minnesota Corrections 473 1 19.9% 447 1 22.4%
Molin Concrete 350 2 14.7% 200 3 10.0%
ISD 12 - Centennial School District 321 3 13.5% 391 2 19.6%
Target Corporation 320 4 13.4% 130 7 6.5%
Northern Wholesale 201 5 8.4% - 0.0%
Distribution Alternatives 190 6 8.0% - 0.0%
City of Lino Lakes 179 7 7.5% - 0.0%
North American Composites, Inc 157 8 6.6% - 0.0%
Rehbein Transit, Inc.95 9 4.0% 130 8 6.5%
Anoka County Juvenile Center 93 10 3.9% 130 6 6.5%
Curtis 1000 - 162 4 8.1%
Taylor Corporation - 160 5 8.0%
Kohls - 123 9 6.2%
YMCA - 120 10 6.0%
Total 2,379 1,993
(1)The statistic for total City employment is not available, therefore the percentage represents the percentage of
the top ten listed.
2024 2015
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CITY OF LINO LAKES, MINNESOTA
FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM
Last Ten Fiscal Years
2015 2016 2017 2018
General government:
Administration 3.50 4.00 4.00 4.00
Finance 3.00 3.50 3.50 3.25
Planning and zoning 1.00 1.00 1.00 1.00
Total general government 7.50 8.50 8.50 8.25
Public safety:
Police - sworn officers 26.00 27.00 27.00 27.00
Police - civilians 4.00 4.50 4.50 4.00
Fire 1.00 1.50 1.50 1.50
Building inspection 2.00 2.50 2.50 2.50
Total public safety 33.00 35.50 35.50 35.00
Public works:
Streets 7.00 6.50 6.65 6.65
Fleet 1.00 1.50 1.50 1.50
Government buildings - - - -
Total public works 8.00 8.00 8.15 8.15
Culture and recreation:
Parks 5.20 5.20 5.20 5.20
Recreation 3.20 2.20 2.35 1.35
Rookery activity center - - - -
Total culture and recreation 8.40 7.40 7.55 6.55
Conservation of natural resources:
Environmental 0.35 0.35 0.35 0.35
Solid waste abatement 0.30 0.30 0.30 0.30
Forestry 0.35 0.35 0.35 0.35
Total conservation of natural resources 1.00 1.00 1.00 1.00
Community development 2.00 2.00 2.00 2.00
Water 2.30 2.30 2.70 3.33
Sewer 2.30 2.30 2.70 3.33
Storm water - - - -
Total 64.50 67.00 68.10 67.60
Source: City Finance Office
Full-Time-Equivalent Employees as of December 31,
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Table 15
2019 2020 2021 2022 2023 2024
4.00 4.00 5.00 5.00 4.00 5.00
3.25 3.10 3.10 2.60 2.60 2.60
1.00 1.00 1.00 1.00 1.00 1.00
8.25 8.10 9.10 8.60 7.60 8.60
27.00 27.00 28.00 28.00 28.00 27.70
4.00 4.00 5.00 5.50 5.50 6.85
1.50 1.50 1.50 6.50 6.50 2.45
3.50 3.50 3.50 4.50 4.50 4.50
36.00 36.00 38.00 44.50 44.50 41.50
6.65 6.50 6.25 6.15 6.25 6.25
1.50 1.50 2.20 2.45 2.55 2.55
- - - - 0.15 0.15
8.15 8.00 8.45 8.60 8.95 8.95
5.20 5.20 4.95 5.35 5.60 5.60
1.35 0.20 - 0.10 - -
- - - 7.50 7.00 7.00
6.55 5.40 4.95 12.95 12.60 12.60
0.35 0.38 0.38 0.30 0.30 0.30
0.30 0.25 0.25 0.20 0.20 0.20
0.35 0.38 0.38 0.25 0.25 0.25
1.00 1.00 1.00 0.75 0.75 0.75
2.00 2.00 2.00 1.70 1.70 2.70
3.33 3.25 3.25 4.05 4.05 4.05
3.33 3.25 3.25 4.05 4.05 4.05
- - - 1.80 1.80 1.80
68.60 67.00 70.00 87.00 86.00 85.00
Full-Time-Equivalent Employees as of December 31,
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CITY OF LINO LAKES, MINNESOTA
OPERATING INDICATORS BY FUNCTION/PROGRAM
Last Ten Fiscal Years
2015 2016 2017 2018
General government:
Elections 1 2 1 2
Registered voters 12,143 13,636 12,624 12,860
Number of votes cast 4,085 11,562 2,165 10,738
Voter participation (registered)33.6%84.8%17.1%83.5%
Public safety:
Police:
Calls for service 6,210 6,210 (2)(2)
Traffic citations and warnings 2,199 2,199 (2)(2)
Part I crime rate 1,226 1,091 (2)(2)
Part II crime rate 2,395 3,635 (2)(2)
Police:
Case numbers generated 16,321 18,199 14,487
Avg response time (emergency & non-emergency)5:26 minutes 4:42 minutes 5:16 minutes
Part I crime offenses 224 176 195
Part II crime offenses 746 808 587
Group A
Group B
Clearance rate 1 82%69%
Fire:
Fire call load 269 316 356
Fire property loss 694,000 $325,100 $205,200
Fire property saved 10,511,300 $6,342,100 $1,791,500
Fire inspections 53 117 107
Building inspections:
Building permits 654 761 5,422 (1)3,281
Value of building permits $26,570,593 $53,390,619 $50,984,047 $50,990,945
Other permits (4)$880 985 1,023
Public works:
General maintenance (hours)7,839 5,534 6,313 420
Street maintenance (hours)3,347 4,053 3,765 12,418
Fleet maintenance (hours)4,322 4,437 3,986 2,648
Snow plowing/sanding (hours)754 960 928 2,117
Culture and recreation:
Park maintenance (hours)8,332 9,698 8,576 9,027
Utilities:
Water maintenance (hours)3,240 3,539 3,278 4,080
Sewer maintenance (hours)3,240 3,539 3,278 4,080
Storm water maintenance (hours)- - - -
(1) Increase in permits issued due to June 2017 storm damage.
(2) The Public Safety Department modified the metrics maintained for business purposes in 2016.
(3) Transition to FBI Uniform Crime Reporting NIBRS (National Incident Based Reporting System) in 2019.
January -July 2019 SRS, August-Dec 2019 NIBRS.
(4) Other permits (plumbing, mechanical, etc.) data included in 2020 and presented retroactively back to 2016.
Source: Various City Departments
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Table 16
2019 2020 2021 2022 2023 2024
141223
13,312 14,964 14,441 15,082 14,835 15,322
3,075 13,505 1,873 10,584 1,785 14,135
23.1% 90.2% 13.0% 70.2% 12.0% 92.3%
(2) (2) (2) (2) (2) (2)
(2) (2) (2) (2) (2) (2)
(2) (2) (2) (2) (2) (2)
(2) (2) (2) (2) (2) (2)
13,973 13,214 12,138 12,570 14,488 13,822
5:53 minutes 6:41 minutes 6:46 minutes 6:11 minutes 6:13 minutes 6:07 minutes
93 (3) (3) (3) (3) (3) (3)
304 (3) (3) (3) (3) (3) (3)
266 (3) 778 729 555 449 409
98 (3) 217 182 195 359 238
60% 48% 56% 53% 71% 62%
379 371 399 585 825 809
$246,600 $241,450 $148,683 $1,487,543 $1,187,408 $2,424,018
$7,548,100 $13,682,450 $1,251,340 $5,560,915 $24,954,556 $8,559,024
98 60 116 38 157 95
1,107 882 969 796 833 847
$41,766,531 $51,686,278 $90,354,190 $103,040,207 $55,685,801 $77,382,798
1,183 1,254 1,451 1,749 1,101 990
7,420 5,407 6,851 6,510 5,389 6,072
4,328 4,317 4,622 3,588 4,491 4,343
3,504 3,390 3,483 3,213 3,542 3,610
2,130 1,232 1,204 1,962 1,471 929
9,610 8,113 8,818 9,406 9,104 10,949
3,944 3,645 4,196 3,998 3,731 4,261
3,944 3,645 4,196 3,998 3,731 4,261
- - - 1,760 674 1,300
163
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CITY OF LINO LAKES, MINNESOTA
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM Table 17
Last Ten Fiscal Years
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Public works:
Lights 673 815 838 854 859 859 859 859 925 950
Vehicles 29 39 39 39 39 39 39 39 32 35
City streets (miles)100.7 100.7 100.7 106.9 108.2 104.6 (1) 106.3 108.4 109.1 110.6
Culture and recreation:
Parks:
Asphalt trails (miles)26.0 29.8 30.0 30.0 30.0 28.0 (2) 29.0 30.2 30.2 3.5
Boardwalk (miles)0 (2) - 0.3 0.3 0.3
Concrete trails (miles)7.0 (2) 8.0 10.3 10.3 10.3
Baseball/Softball fields 20 8 8 8 8 8 8 8 8 8
Basketball courts 6 6 6 7 7 7 7 7 7 7
Fishing pier 1 1 - - - - - - - -
Park acres 141 140 147 152 152 152 152 152 152 152
Park shelters 6 6 6 7 7 7 7 7 8 8
Parks 18 17 18 19 19 19 19 19 19 19
Pickleball courts - - - 1 1 1 1 5 7 7
Playgrounds 16 15 16 17 17 17 17 17 17 17
Skating rinks 4 4 3 3 3 3 3 3 3 3
Soccer fields 8 6 4 4 4 4 4 4 4 4
Tennis courts 2 2 - - 1 1 1 3 3 3
Water:
Distribution system (miles)74.7 85.6 99.4 89.0 89.5 91.8 94.2 97.6 99.2 101
Water connections 4,542 4,649 4,738 4,919 4,990 5,175 5,324 5,520 5,608 5,814
Gallons pumped (millions)449 452 494 508 493 547 630 623 736 536
Water tower capacity (millions gallons) 2.0 2.0 2.0 2.0 2.0 2.0 3.5 3.5 3.5 3.5
Number of fire hydrants 1,024 1,024 1,028 942 937 1,013 1,046 1,097 1,116 1306
Sewer:
Collection system (miles)77.9 77.9 87.0 79.5 80.1 80.1 82.8 85.4 86.3 89.98
Sewer connections 4,685 4,817 4,976 5,102 5,276 5,439 5,650 5,833 6,028 6,016
Storm water:
Pipe (miles)41.4 53.7 54.1 55.0 55.6 49.9 (1) 53.5 54.2 55.4 55.75
Ponds 305 309
Source: Various City Departments
(1) Decrease due to reclassification of ownership.
(2) In 2020, trails were broken out between asphalt trail, concrete sidewalk, and boardwalk.
164
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400 Robert Street North, Suite 1600, St. Paul, MN, 55101 651.426.7000 www.redpathcpas.com
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
To the Honorable Mayor and
Members of the City Council
City of Lino Lakes, Minnesota
We have audited the financial statements of the governmental activities, the business-type
activities, each major fund, and the aggregate remaining fund information of the City of Lino
Lakes, Minnesota (the City) for the year ended December 31, 2024. Professional standards
require that we provide you with information about our responsibilities under generally accepted
auditing standards and Government Auditing Standards, as well as certain information related to
the planned scope and timing of our audit. We have communicated such information in our
letter to you dated January 24, 2025. Professional standards also require that we communicate to
you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. The
significant accounting policies used by the City are described in Note 1 to the financial
statements. No new accounting policies were adopted and the application of existing policies
was not changed during 2024, except that the City implemented Governmental Accounting
Standards Board Statement No. 101, Compensated Absences. The implementation of this
standard did not have a material effect on the financial statements. We noted no transactions
entered into by the City during the year for which there is a lack of authoritative guidance or
consensus. All significant transactions have been recognized in the financial statements in the
proper period.
Accounting estimates are an integral part of the financial statements prepared by management
and are based on management’s knowledge and experience about past and current events and
assumptions about future events. Certain accounting estimates are particularly sensitive because
of their significance to the financial statements and because of the possibility that future events
affecting them may differ significantly from those expected.
The most sensitive estimates affecting the financial statements are the estimates used to calculate
the net pension liability, the pension related deferred outflows and inflows of resources, and
pension expense. These estimates are based on actuarial studies. We evaluated the key factors
and assumptions used to develop the estimates in determining that they are reasonable in relation
to the financial statements taken as a whole.
Page 201 of 353
City of Lino Lakes, Minnesota
Communication With Those Charged With Governance
Page 2
Certain financial statement disclosures are particularly sensitive because of their significance to
financial statement users. Determining sensitivity is subjective, however, we believe the
disclosures most likely to be considered sensitive are Note 6 – Long-Term Debt, Note 10A –
Deficit Fund Balances and Note 15A – Litigation.
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no difficulties in dealing with management in performing and completing our
audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified
during the audit, other than those that are clearly trivial, and communicate them to the
appropriate level of management. There were no uncorrected misstatements that have an effect
on our opinion on the financial statements. The uncorrected misstatements or the matters
underlying them could potentially cause future period financial statements to be materially
misstated, even though, in our judgment, such uncorrected misstatements are immaterial to the
financial statements under audit. There were no corrected misstatements identified during the
audit.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting
or auditing matter, whether or not resolved to our satisfaction, that could be significant to the
financial statements or the auditor’s report. We are pleased to report that no such disagreements
arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the
management representation letter dated May 22, 2025.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters, similar to obtaining a “second opinion” on certain situations. If a
consultation involves application of an accounting principle to the City’s financial statements or
a determination of the type of auditor’s opinion that may be expressed on those statements, our
professional standards require the consulting accountant to check with us to determine that the
consultant has all the relevant facts. To our knowledge, there were no such consultations with
other accountants.
Page 202 of 353
City of Lino Lakes, Minnesota
Communication With Those Charged With Governance
Page 3
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, with management each year prior to retention as the City’s auditors.
However, these discussions occurred in the normal course of our professional relationship and
our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the management’s discussion and analysis, the
budgetary comparison schedules, and the schedules of OPEB and pension information, which are
required supplementary information (RSI) that supplements the basic financial statements. Our
procedures consisted of inquiries of management regarding the methods of preparing the
information and comparing the information for consistency with management’s responses to our
inquiries, the basic financial statements, and other knowledge we obtained during our audit of the
basic financial statements. We did not audit the RSI and do not express an opinion or provide
any assurance on the RSI.
We were engaged to report on the combining and individual nonmajor fund financial statements
and schedules, which accompany the financial statements but are not RSI. With respect to this
supplementary information, we made certain inquiries of management and evaluated the form,
content, and methods of preparing the information to determine that the information complies
with accounting principles generally accepted in the United States of America, the method of
preparing it has not changed from the prior period, and the information is appropriate and
complete in relation to our audit of the financial statements. We compared and reconciled the
supplementary information to the underlying accounting records used to prepare the financial
statements or to the financial statements themselves.
We were not engaged to report on the introductory and statistical sections, which accompany the
financial statements but are not RSI. Such information has not been subjected to auditing
procedures applied in the audit of the basic financial statements, and accordingly, we do not
express an opinion or provide any assurance on it.
Restriction on Use
This information is intended solely for the information and use of the City Council and
management of the City of Lino Lakes, Minnesota and is not intended to be, and should not be,
used by anyone other than these specified parties.
REDPATH AND COMPANY, LLC
St. Paul, Minnesota
May 22, 2025
Page 203 of 353
400 Robert Street North, Suite 1600, St. Paul, MN, 55101 651.426.7000 www.redpathcpas.com
INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT
AUDITING STANDARDS
To the Honorable Mayor and
Members of the City Council
City of Lino Lakes, Minnesota
We have audited, in accordance with the auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards issued by the Comptroller General of the United States, the financial
statements of the governmental activities, the business-type activities, each major fund, and the
aggregate remaining fund information of the City of Lino Lakes, Minnesota as of and for the
year ended December 31, 2024, and the related notes to the financial statements, which
collectively comprise the City of Lino Lakes, Minnesota’s basic financial statements, and have
issued our report thereon dated May 22, 2025.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City of Lino
Lakes, Minnesota’s internal control over financial reporting (internal control) as a basis for
designing audit procedures that are appropriate in the circumstances for the purpose of
expressing our opinions on the financial statements, but not for the purpose of expressing an
opinion on the effectiveness of the City of Lino Lakes, Minnesota’s internal control.
Accordingly, we do not express an opinion on the effectiveness of the City of Lino Lakes,
Minnesota’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct, misstatements, on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable
possibility that a material misstatement of the entity’s financial statements will not be prevented,
or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Page 204 of 353
Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies. Given these limitations, during our audit we did
not identify any deficiencies in internal control that we consider to be material weaknesses.
However, material weaknesses or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City of Lino Lakes, Minnesota’s
financial statements are free from material misstatement, we performed tests of its compliance
with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance
with which could have a direct and material effect on the financial statements. However,
providing an opinion on compliance with those provisions was not an objective of our audit, and
accordingly, we do not express such an opinion. The results of our tests disclosed no instances
of noncompliance or other matters that are required to be reported under Government Auditing
Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of
the entity’s internal control or on compliance. This report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the entity’s
internal control and compliance. Accordingly, this communication is not suitable for any other
purpose.
REDPATH AND COMPANY, LLC
St. Paul, Minnesota
May 22, 2025
Page 205 of 353
400 Robert Street North, Suite 1600, St. Paul, MN, 55101 651.426.7000 www.redpathcpas.com
MINNESOTA LEGAL COMPLIANCE REPORT
To the Honorable Mayor and
Members of the City Council
City of Lino Lakes, Minnesota
We have audited, in accordance with auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States, the financial statements of the
governmental activities, the business-type activities, each major fund, and the aggregate
remaining fund information of the City of Lino Lakes, Minnesota as of and for the year ended
December 31, 2024, and the related notes to the financial statements, which collectively
comprise the City of Lino Lakes, Minnesota’s basic financial statements, and have issued our
report thereon dated May 22, 2025.
In connection with our audit, nothing came to our attention that caused us to believe that the City
of Lino Lakes, Minnesota failed to comply with the provisions of the contracting – bid laws,
depositories of public funds and public investments, conflicts of interest, public indebtedness,
claims and disbursements, miscellaneous provisions, and tax increment financing sections of the
Minnesota Legal Compliance Audit Guide for Cities, promulgated by the State Auditor pursuant
to Minnesota Statute § 6.65, insofar as they relate to accounting matters. However, our audit was
not directed primarily toward obtaining knowledge of such noncompliance. Accordingly, had
we performed additional procedures, other matters may have come to our attention regarding the
City of Lino Lakes, Minnesota’s noncompliance with the above referenced provisions, insofar as
they relate to accounting matters.
The purpose of this report is solely to describe the scope of our testing of compliance and the
results of that testing, and not to provide an opinion on compliance. Accordingly, this
communication is not suitable for any other purpose.
REDPATH AND COMPANY, LLC
St. Paul, Minnesota
May 22, 2025
Page 206 of 353
CITY COUNCIL
STAFF REPORT
AGENDA ITEM 1.G.
STAFF ORIGINATOR:
MEETING DATE June 9, 2025
AGENDA ITEM: Approving Resolution No. 25-84, Approving 2025-2026 Business License
Renewal Applications
VOTE REQUIRED: Simple Majority
INTRODUCTION
Presented this evening are liquor, tobacco and massage therapist licenses for the term July 1,
2025 to June 30, 2025.
BACKGROUND
The licensing period for liquor, tobacco and massage therapist licenses in the City of Lino Lakes
is one year, commencing on July 1 and ending on June 30 the following year. City Code sets
forth the application requirements and businesses will be required to meet all licensing
requirements prior to issuance of the license. City Council approval to issue the licenses,
contingent upon meeting all requirements of the City and State, is being requested.
RECOMMENDATION
Approve Resolution No. 25-84, Approving 2025-2026 Business License Renewal Applications.
ATTACHMENTS
1. 25-84 - Resolution Approving 2025-2026 Busines Licenses
Page 207 of 353
CITY OF LINO LAKES
RESOLUTION NO. 25-84
APPROVING 2025-2026 BUSINESS LICENSE RENEWAL APPLICATIONS
WHEREAS, the licensing period for liquor, tobacco and massage therapist licenses in the
City of Lino Lakes is one (1) year, commencing on July 1 and ending on June 30 of the following
year; and,
WHEREAS, all applications will be verified that local licensing requirements have been
met prior to issuance; and,
WHEREAS, a successful background check, completed by the Police Department is
required as a condition of approval; and,
WHEREAS, the following applicants are presented for renewal:
Liquor License Business Name Liquor License DBA Type of License
American Legion 566 Am Leg Post 566 MCLONSS - Club License
TnT MINN, Inc. Campanelle Restaurant & Bar On-Sale
Casey's Retail Company Casey's General Store #3935 3.2 Off Sale
Myithar LLC Chili Thai & Cuisine MWNONSB / 3.2 ONSS
Anoka County Chomonix Golf Course On-Sale
Don Julio Lakes, Inc. Don Julio Mexican Restaurant On-Sale
KLVZ Corp. Eagle Liquor Off-Sale
El Zocolito LLC El Zocalo Grill & Cantina On-Sale
FTA Lino Lakes LLC Fiesta Mexican Grill & Bar On-Sale
Cherokee Liquors, Inc. G-Will Liquors Off-Sale
JP's Liquor Wine & Beer LLC JP's Liquor Wine & Beer Off-Sale
Kwik Trip, Inc. Kwik Trip #1266 3.2 Off Sale
Lyngblomsten at Lino Lakes LLC Lyngblomsten at Lino Lakes On-Sale
Mama Mia 01 LLC Mama Mia Mexican Grill MWNONSB / 3.2 ONSS
Muddy Cow Lino Lakes LLC MC's Tap House On-Sale
Target Corporation Target Store T-1448 Off-Sale
C.A. Wagner, Inc. The Tavern on Main On-Sale
Trappers Bar & Grill LLC Trappers Bar & Grill On-Sale / Off Sale
Page 208 of 353
Tobacco License Business
Name Tobacco License DBA
AK Smoke Zone AK Smoke Zone
Rademacher Companies Inc. Bill's Superette
Casey's Retail Company Casey's General Store #3935
Anoka County Chomonix Golf Course
Lino Lakes Property, Inc. Corner Express
KLVZ Corp. Eagle Liquor
Cherokee Liquors, Inc. G-Will Liquors
Holiday Stationstores, LLC Holiday Stationstore #2746376
JP's Liquor Wine & Beer JP's Liquor Wine & Beer
Kwik Trip, Inc. Kwik Trip #1266
Lakes 1 Stop Lakes 1 Stop
Lino Lakes Quick Stop Lino Lakes Quick Stop
Lino Lakes Tobacco 1 Inc. Lino Lakes Tobacco 1
Massage Business License
Allure Salon & Spa
DBA Blue Heron Hair Salon /
Hair & Makeup by Loreen
Everyday Kneads
Heather's Healing Hands
Revitalize Therapeutic
Massage
Therapist License Employer Business Name
Alecia White Allure Salon & Spa
Kristina Mohlin Allure Salon & Spa
Emilie Krienert Everyday Kneads
Heather Lewis Heather's Healing Hands
Page 209 of 353
Sara Thornbloom Heather's Healing Hands
Melody Nelson
DBA Blue Heron Hair Salon / Hair & Makeup by
Loreen
Rebeka Olson Revitalize Therapeutic Massage
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota that the
City hereby approves renewal of the above-listed liquor licenses, with said approval contingent
upon applicants meeting all city and state requirements for said licenses, including but not limited
to a successful background check, payment of all license fees, and securing any state required
license.
Adopted by the City Council of the City of Lino Lakes this 9th day of June, 2025.
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Roberta Colotti, CMC
City Clerk
Page 210 of 353
CITY COUNCIL
STAFF REPORT
AGENDA ITEM 3.A.
STAFF ORIGINATOR: Meg Sawyer, Human Resources and Communications Manager
MEETING DATE June 9, 2025
AGENDA ITEM: Consider Appointment of Public Works Maintenance
Worker
VOTE REQUIRED: Simple Majority
INTRODUCTION
The City Council is being asked to approve the appointment of Ryan Brown to the full-time
Parks Maintenance Worker position within the Public Works Department.
BACKGROUND
Staff has completed the recruitment process, provided a conditional offer, and is
recommending the approval of Brown for the full-time position.
Brown is currently doing maintenance for Croix Property Maintenance in Nisswa, Minnesota.
He has over 5 years of relevant experience. He also holds a Commercial Pesticide Applicator
license.
The starting wage for Brown will be $32.56 per hour, which is Step 2 in a 7 step wage scale for
the Maintenance Worker position.
With the Council’s approval, Brown would start in the Parks Maintenance Worker position on
June 30, 2025.
The hiring of Brown will backfill the Parks Maintenance Worker vacancy that was created due to
a retirement on May 15, 2025. The 2025 Adopted Budget includes four full-time Parks
Maintenance Worker positions.
RECOMMENDATION
Please approve the appointment of Ryan Brown to the Parks Maintenance Worker position.
ATTACHMENTS
None
Page 211 of 353
Page 212 of 353
CITY COUNCIL
STAFF REPORT
AGENDA ITEM 4.A.
STAFF ORIGINATOR: Curt Boehme , Interim Public Safety Director
MEETING DATE June 9, 2025
AGENDA ITEM: Police Department Retention and Recruitment Plan
VOTE REQUIRED: Simple Majority
INTRODUCTION
The City Council is being asked to approve the Lino Lakes Police Department’s retention and
recruitment plan.
BACKGROUND
In April 2025, Citygate Associates provided the City of Lino Lakes with the results of their
operational study which included 34 recommendations for the Police Department to consider
for implementation. Police staff reviewed the study and developed a phased implementation
plan that included retention and recruitment strategies, which are needed to support the
department’s efforts to implement Citygate’s recommendations.
With the council’s approval, staff will complete a memorandum of understanding (MOA) and
coordinate with Law Enforcement Labor Services (LELS) to amend the 2025-2026 labor
contracts:
• Complete an MOA to amend the 2025-2026 Local No. 299 Officers contract to increase
wages by 4% beginning at Step 4.
• Complete an MOA to amend the 2025-2026 Local No. 260 Sergeants contract to
increase wages by 2% beginning at Step 1.
Staff will also put into place temporary hiring practices and initiate the processes to:
• Front-load sick and vacation leave banks with 20 hours each for new police officers
hired after June 10, 2025.
• Offer a $2,500, one-time hiring bonus for lateral police officers hires who have one to
three years of experience. Half to be paid at the start of employment and half to be paid
upon the successful completion of the new officer training program.
• Offer a $5,000, one-time hiring bonus for lateral police officers hires who have more
Page 213 of 353
than three years of experience. Half to be paid at the start of employment and half to be
paid upon the successful completion of the new officer training program.
• Elevate the current Investigative Assistant position to an Evidence and Intel Specialist
position.
• Hire above the authorized sworn staffing level of 28 officers to 29 officers if a known
vacancy is to occur within the following two years or there is a position currently filled
by an officer who is not available to perform their active assigned duties.
• Utilize Acting Sergeants until staffing levels permit the transition to permanent
promotions.
• Establish two Sergeant positions to provide 24-hour supervision when staffing levels
support the change. These positions would not increase the overall approved
department staffing levels.
• Establish two Lieutenant positions when staffing levels support the change. These
positions would not increase the overall approved staffing levels.
• Conduct a study to evaluate wages and earned time off.
RECOMMENDATION
Staff recommends City Council approve the Police Department retention and recruitment plan
as outlined above.
ATTACHMENTS
None
Page 214 of 353
CITY COUNCIL
STAFF REPORT
AGENDA ITEM 5.A.
STAFF ORIGINATOR: Dan L'Allier, Interim Fire Chief
MEETING DATE June 9, 2025
AGENDA ITEM: Consider Approval to Prepare an Application for a Staffing For Adequate
Fire and Emergency Response (SAFER) Grant
VOTE REQUIRED: Simple Majority
INTRODUCTION
The City Council is being asked to authorize the Fire Department to prepare an application for
the SAFER grant, which closes on July 3, 2025.
BACKGROUND
During the June 4, 2025 Special Work Session, staff presented the Fire Department Immediate
Needs which outlined steps that need to be taken in preparation for staffing the Fire
Department with 15 full-time firefighters, three of which would be Battalion Chiefs. This is a
three-year grant with cost-sharing and award limits outlined below.
• 1st year will cover 75% of the base wages of a first-year Firefighter, up to $90,000
• 2nd year will cover 75% of the base wages of a first-year Firefighter, up to $90,000
• 3rd year will cover 35% of the base wages of a first-year Firefighter, up to $42,000
RECOMMENDATION
Staff recommend approval to prepare an application for a SAFER grant for 15 full-time
firefighters, with three of these positions being Battalion Chiefs. Staff will return to Council at
the June 23 meeting with the completed application seeking final approval prior to submission.
ATTACHMENTS
None
Page 215 of 353
CITY COUNCIL
STAFF REPORT
AGENDA ITEM 5.B.
STAFF ORIGINATOR: Dan L'Allier, Interim Fire Chief
MEETING DATE June 9, 2025
AGENDA ITEM: Consider Approval for Renovations at Fire Stations 1 & 2
VOTE REQUIRED: Simple Majority
INTRODUCTION
The City Council is being asked to authorize the renovations at Fire Stations 1 & 2 that were
presented during the June 4, 2025 Special Work Session.
BACKGROUND
During the June 4, 2025 Special Work Session, staff presented the Fire Department Immediate
Needs which outlined steps that need to be taken to staff both fire stations 24-hours a day, 7
days a week. Staff is seeking approval for the renovations at both fire stations, to be completed
by the end of 2025.
• Fire Station 1: temporary dorm rooms and garbage enclosure
• Fire Station 2: temporary dorm rooms
The temporary dorm rooms will be constructed to meet Building Code and Fire Code and will
need to be completed before staffing 24-hours a day can occur. These dorm rooms will be
temporary, and a long-term solution will need to be addressed at a future date. A trash
enclosure is also being recommended to be constructed at Fire Station 1.
RECOMMENDATION
Staff recommend approval for renovations at both fire stations to be completed by the end of
2025.
ATTACHMENTS
None
Page 216 of 353
CITY COUNCIL
STAFF REPORT
AGENDA ITEM 5.C.
STAFF ORIGINATOR: Dan L'Allier, Interim Fire Chief
MEETING DATE June 9, 2025
AGENDA ITEM: Consider Approval to Allow Staff to Research Alternative Apparatus and
Evaluate Additional Equipment and Gear Needed
VOTE REQUIRED: Simple Majority
INTRODUCTION
The City Council is being asked to authorize Fire Department staff to explore apparatus options
and evaluate additional equipment and gear needs that was presented during the June 4, 2025
Special Work Session.
BACKGROUND
During the June 4, 2025 Special Work Session, staff presented the Fire Department Immediate
Needs outlining steps that need to be taken to upgrade Engine #4 with a larger cab to
accommodate the added staff at Fire Station 2. Staff would also like to explore options that
would be available to respond to emergency medical calls with a smaller vehicle. Both items
were outlined in the Citygate report presented during the City Council Meeting on April 28,
2025.
RECOMMENDATION
Staff recommend approval to allow staff to research alternative apparatus and evaluate
additional equipment and gear needed for the Fire Department.
ATTACHMENTS
None
Page 217 of 353
1
CITY COUNCIL
REGULAR MEETING STAFF REPORT
AGENDA ITEM 7A
STAFF ORIGINATOR:Katie Larsen, City Planner
MEETING DATE:June 9, 2025
TOPIC:Wilkinson Waters Addition
i. Consider 2nd Reading of Ordinance No. 10-25 Approving
Zoning Ordinance Map Amendment (Rezoning) from R, Rural
to PUD, Planned Unit Development
ii. Consider Resolution No. 25-79 Approving Summary
Publication of Ordinance No. 10-25
iii. Consider Resolution No. 25-80 Approving Grading Agreement
VOTE REQUIRED:Simple Majority
______________________________________________________________________________
INTRODUCTION
Staff is requesting City Council consideration of the above noted items.
BACKGROUND
The applicant, Wilkinson Waters LLC, is proposing a master planned development located on
North Oaks Company Inc. property south of County Road J/Ash Street/CSAH 32, west of
Centerville Road/CSAH 21 and north of Wilkinson Lake Boulevard. The development contains 4
parcels totaling approximately 76 gross acres and consists of mix of 340 unit residential housing
types and commercial development. The proposed development is called Wilkinson Waters.
The City Council approved the 1st reading of the rezoning ordinance on May 27, 2025.
The property is currently zoned R, Rural. The R, Rural zoning is a holding district until municipal
water and sanitary sewer are available to the site and the property owner is interested in
having the property developed. The property will be rezoned to PUD, Planned Unit
Development in order to implement the Signature Gateway land use and allow for multi-family
development in the shoreland district, zoning flexibility and create a mixed used development.
Page 218 of 353
2
The applicant is also requesting to commence grading on the site. City Code Section 1001.145
(2) allows for site grading, wetland mitigation and installation of stormwater management
facilities after preliminary plat approval, following approval of a development agreement and
submittal of financial securities.
Findings of Fact
The Findings of Fact are detailed in Ordinance No. 10-25.
RECOMMENDATION
Staff recommends approval of the above noted ordinance and resolutions.
ATTACHMENTS
1. Ordinance No. 10-25
2. Resolution No. 25-79
3. Resolution No. 25-80
4. Early Grading Agreement
Page 219 of 353
1st Reading:Website Notice:
2nd Reading:Publication:
Adoption:Effective:
CITY OF LINO LAKES
ORDINANCE NO. 10-25
ORDINANCE TO REZONE CERTAIN REAL PROPERTY FROM R,
RURAL TO PUD, PLANNED UNIT DEVELOPMENT FOR
WILKINSON WATERS ADDITION
The City Council of Lino Lakes ordains:
Section 1: Findings of Fact
1. The City received a Land Use Application to rezone certain property from R, Rural to
PUD, Planned Unit Development.
2. The Planning and Zoning Board held public hearings on April 9, 2025 and May 14, 2025.
3. Per City Code Section 1007.015 (4):
(e) The Planning and Zoning Board shall hold the public hearing and consider possible adverse
effects of the proposed amendment. Its judgement shall be based upon, but not limited to, the
following factors:
1. The proposed action is consistent with the official City Comprehensive Plan.
The PUD rezoning is consistent with the 2040 Comprehensive Plan as amended. The
development area is guided Signature Gateway which allows for a mix of higher density
residential, commercial services and employment opportunities.
2. The proposed action is or will be compatible with present and future land uses of the
area.
The PUD rezoning is compatible with present and future residential land uses of the area.
3. The proposed action conforms with all performance standards contained herein.
The proposed master planned development conforms with all performance standards with
minor revisions as noted.
4. The proposed action can be accommodated with existing public services and will not
overburden the city’s service capacity.
Page 220 of 353
2
The proposed master planned development can be accommodated with White Bear Township’s
existing public services and will not overburden the township’s service capacity.
5. Traffic generation by the proposed action is within capabilities of streets serving the
property as described in § 1007.020(4)(d) of this chapter.
Traffic generated by the proposed master planned development is within the capabilities of the
streets serving the property.
Section 2: Amendment
The Zoning Ordinance of the City of Lino Lakes is hereby amended to rezone the following
described property from R, Rural to PUD, Planned Unit Development.
Section 3: Legal Description
The property is legally described as:
The East Half of the Southeast Quarter of the Southeast Quarter (E1/2 SE1/4 of SE 1/4) of
Section 34, Township 31, Range 22, East of St. Paul Water Works, Anoka County, Minnesota.
AND
That portion of Government Lot 5, Section 35, Township 31, Range 22 West, lying west of the
Centerville Road, Anoka County, Minnesota.
AND
The South 300 feet thereof, and except the North 170 feet of the South 470 feet of the East 870
feet thereof, that part of the West three-quarters of the South Half of the Southeast one-
quarter (W 3/4 S 1/2 SE 1/4) Section 34, Township 31, Range 22 lying southeasterly of the
presently existing Water Department right-of-way (meaning thereby the right-of-way easement
for conduit purposes of the St. Paul Board of Water Commissioners), Anoka County, Minnesota.
AND
The South Four Hundred Seventy (470) feet of the Southwest Quarter of Southeast Quarter of
Southeast Quarter (SW 1/4 of SE 1/4 of SE 1/4) of Section Thirty-four (34), Township Thirty-one
(31) North, Range Twenty-two (22) West and also the South Four Hundred Seventy (470) feet of
the East Two Hundred Ten (210) feet of the Southwest Quarter of Southeast Quarter (SW 1/4 of
SE 1/4) of said Section Thirty-four (34); and also, except the East Two Hundred Ten (210) feet,
all that part of the South Three Hundred (300) feet of the Southwest Quarter of Southeast
Quarter (SW 1/4 of SE 1/4) of said Section Thirty-four (34) lying Easterly of St. Paul Water Works
right of way; and also all that part of the South Twenty-five (25) feet of the Southwest Quarter
of Southeast Quarter (SW 1/4 of SE 1/4) of said Section Thirty-four (34) lying westerly of
said right of way; and also all that part of the South Twenty-five (25) feet of the Southeast
Page 221 of 353
3
Quarter of Southwest Quarter (SE 1/4 of SW 1/4) of said Section Thirty-four (34) lying Easterly
of the County Road, Anoka County, Minnesota.
Section 4: Development Regulations
The development shall conform to the plans, requirements, and conditions of approval as listed
in Council Resolution No. 25-65. If not otherwise specified, the requirements of City Code
Section 1007.114, R-4, High Density Residential District, shall govern the townhomes,
apartments, and senior building. The requirements of City Code Section 1007.132 GB, General
Business shall govern the commercial development.
Section 5: Effect
This ordinance shall be in force and effect from and after its passage and publication according
to the Lino Lakes City Charter and upon the filing of the ordinance.
Section 6: Contingency
The rezoning provided for by this ordinance is contingent on the filing of Wilkinson Waters
Addition final plat. Should the final plat not be filed, the rezoning provided by this ordinance
shall be null and void.
Adopted by the Lino Lakes City Council this ____ day of ________________, 2025.
____________________________
Rob Rafferty, Mayor
ATTEST:
________________________
Roberta Colotti, CMC
City Clerk
Page 222 of 353
CITY OF LINO LAKES
RESOLUTION NO. 25-79
RESOLUTION APPROVING SUMMARY OF
ORDINANCE NO. 10-25 FOR PUBLICATION
WHEREAS, the City Council has approved the first and second readings of Ordinance No.
10-25 amending City Code Chapter 1007: Zoning Code; and
WHEREAS, Ordinance No. 10-25 is lengthy and Minn. Statute 412.191 provides for a city
to publish a summary of an ordinance; and
WHEREAS, the City Council determines that the summary clearly informs the public of
the intent and effect of the ordinance; and
WHEREAS, the publication in the official newspaper will include a notice that a full
printed copy of the ordinance is available at City Hall.
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota that the
summary of Ordinance No. 10-25, attached hereto as Exhibit A, for publication according to State
Law and City Charter is approved.
Adopted by the City Council of the City of Lino Lakes this _________day of ______________,
2025.
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Roberta Colotti, CMC, City Clerk
Page 223 of 353
EXHIBIT A
CITY OF LINO LAKES
SUMMARY OF ORDINANCE NO. 10-25 TO REZONE CERTAIN REAL PROPERTY FROM R, RURAL
TO PUD, PLANNED UNIT DEVELOPMENT FOR WILKINSON WATERS ADDITION
The City Council of Lino Lakes ordains:
Section 1. The Lino Lakes City Code Chapter 1007: Zoning Code has been amended to
rezone the property located in the future plat of Wilkinson Waters Addition from R, Rural to
PUD, Planned Unit Development.
Passed by the Lino Lakes City Council on June 9, 2025.
This is a summary of the adopted ordinance. A full printed copy of the ordinance is available at
City Hall or on the City’s website at https://linolakes.us/163/City-Code-Zoning-Ordinances.
Page 224 of 353
CITY OF LINO LAKES
RESOLUTION NO. 25-80
RESOLUTION APPROVING THE GRADING AGREEMENT
FOR WILKINSON WATERS ADDITION
WHEREAS, the City Council approved the Wilkinson Waters Addition Planned Unit
Development (PUD) Preliminary Plan/Preliminary Plat on May 27, 2025, and
WHEREAS, the City has reviewed the grading plans and found them to be in
conformance with the zoning and subdivision ordinance, and
WHEREAS, City Code Section 1001.145 (2) allows for site grading, wetland mitigation
and installation of stormwater management facilities after preliminary plat approval, following
approval of a development agreement and the submittal of required financial securities.
NOW, THEREFORE BE IT RESOLVED by the City Council of Lino Lakes that the Grading
Agreement between Wilkinson Waters LLC and the City of Lino Lakes for the Wilkinson Waters
Addition is hereby approved.
BE IT FURTHER RESOLVED that the Mayor and City Clerk are hereby authorized to
execute such agreement on behalf of the City.
Adopted by the Lino Lakes City Council this 9th day of June, 2025.
_______________________________
Rob Rafferty, Mayor
ATTEST:
________________________
Roberta Colotti, City Clerk
Page 225 of 353
EARLY GRADING AGREEMENT
Wilkinson Waters Addition
THIS AGREEMENT is made this _____ day of ____________, 2025, by and between the City
of Lino Lakes (“City”), a Minnesota municipal corporation, and Anoka Holdings LLC. (“Developer”).
1. Subdivision. Developer received preliminary plat approval from the City by Resolution No.
25-65 for a plat known as Wilkinson Waters Addition (“Subdivision”). Developer wishes to
engage in grading of the Exhibit A property prior to final plat approval of the Subdivision,
and the City is willing to allow it subject to the terms of this Agreement. Unless otherwise
stated, all terms and conditions of this Agreement relate to work within the Subdivision.
2. Legal Description of Property. The Legal Description is attached hereto as Exhibit A.
3. Developer Plans.
a. The early grading shall be undertaken in accordance with the following
Developer Plans, original copies of which are on file with the City Engineer. The
Developer Plans may be prepared and revised after entering into this Agreement
but must be approved by the City before commencement of any work. If the
plans vary from the written terms of this Agreement, as amended, this
Agreement shall control.
b. The Developer Plans as of the date of this Agreement are Wilkinson Waters
Preliminary Plat Plan for Grading prepared by ISG dated May 22, 2025.
4. Grading prior to Final Plat Approval. The Developer may grade the Exhibit A property at
its sole cost in conformance with the Developer Plans. In the event the early grading
work needs to be modified due to changes in the finally approved plans, Developer shall
make the changes at its own expense. Developer expressly acknowledges that grading
the site prior to receiving full project approvals is done at the Developer’s sole risk.
5. Permits. The Developer shall be responsible for securing all site grading and
development approvals and all other required permits from all appropriate Federal,
State, Regional and Local jurisdictions prior to the commencement of site grading or
construction.
6. Developer Improvements. The Developer shall secure a contractor to undertake the
improvements described in this paragraph, or otherwise required herein to be
undertaken by Developer, hereinafter referred to as the “Developer Improvements,”
which contractor shall be approved by the City . The Developer Improvements shall be
constructed per the City Standard Specifications for Construction January 2024,as
amended.
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Grading Agreement
June 9, 2025
page 2
The cost of Developer Improvements is as shown on Exhibit B attached hereto. All
Developer Improvements shall require City inspection and approval and, where
appropriate, the approval of any other governmental agency having jurisdiction. The
Developer shall construct and install at the Developer's expense the following
improvements according to the following terms and conditions:
a. Site Grading
i. No grading shall commence until all requirements of the City Code of
Ordinance, Chapter 1011 Stormwater, Erosion and Sediment Control and
VLAWMO have been satisfied.
ii. All site grading shall be conducted in accordance with the grading plan as
approved by the City and in accordance with NPDES and VLAWMO
requirements. The Developer shall perform the work in accordance with
a Storm Water Pollution Prevention Plan (SWPPP) pursuant to Minnesota
Pollution Control Agency (MPCA) requirements.
b. Grading and Erosion Control
i. The Developer shall grade the site to within 0.2 foot of the grades shown
on the approved grading plan. No deviations will be allowed unless a
revised plan is submitted and approved in writing by the City and all
other regulatory agencies.
ii. The street right-of-way, storm water storage ponds, and surface water
drainage ways shall be graded. Four inches of topsoil and a City approved
seed mix shall be installed within disturbed areas, and seed mix
information shall be provided to the City. Surface water management
systems shall be maintained by the Developer until they are accepted by
the City.
iii. The Developer shall be responsible for ascertaining that site geotechnical
and groundwater conditions are adequate and conforming with the
grading and site improvement as proposed. The Developer shall provide
testing from an approved testing company.
iv. The Developer’s engineer shall certify in writing, with an as-built survey,
that all grading complies with the approved grading plan prior to issuance
of any building permits.
v. The Developer shall promptly clear dirt and debris within public rights-of-
way and drainage and utility easements resulting from construction by
the Developer, its purchasers, builders and contractors within five (5)
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page 3
days after notification by the City. The Developer shall be responsible for
all necessary street and storm sewer maintenance, including street
sweeping, unless otherwise released by the City. Warning signs shall be
placed when hazards develop in streets to prevent the public from
traveling on them, including detour signs if necessary. If and when the
streets become impassable, such streets shall be barricaded and closed.
7. Time of Performance. The Developer shall install all required improvements
enumerated in Paragraph 6 by September 31, 2025. The Developer may request a
reasonable extension of time from the City. If the extension is granted, it shall be
conditioned upon updating the security posted by the Developer to reflect cost
increases and the extended completion date.
8. City Improvements. No City installed improvements are proposed to be constructed.
9. Record Drawings.
a. Upon project completion, Developer shall submit record drawings, in electronic
format, of grading constructed by Developer. The files shall be drawn in Anoka
County NAD 83 Coordinate system and provided in both AutoCAD .dwg and Adobe
.pdf file formats. The plans shall include accurate locations, dimensions, elevations,
grades, slopes and all other pertinent information concerning the complete work.
b. The Developer shall submit certified compaction testing results for the site
grading operations that certify that grading work meets pertinent compaction
requirements for the project.
c. No securities will be fully released until all record drawings have been submitted
and accepted by the City Engineer.
10. Faithful Performance of Construction Contracts and Security.
a. The Developer will fully and faithfully comply with all terms and conditions of any
and all contracts entered into by the Developer for the installation and construction
of all Developer Improvements. Concurrent with the execution hereof by the
Developer, the Developer will furnish to, and at all times thereafter maintain with
the City, a cash deposit, certified check, or Irrevocable Letter of Credit, based on
thirty-five (35%) percent of the total estimated cost of Developer's Improvements
as determined by the City Engineer.
b. Irrevocable Letter of Credit. If an Irrevocable Letter of Credit is utilized, it shall be
for the exclusive use and benefit of the City of Lino Lakes and shall state that it is
issued to guarantee and assure performance by the Developer of all the terms and
conditions of this Development Agreement and construction of all required
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page 4
improvements referenced therein in accordance with the ordinances and
specifications of the City. The letter shall be in a form, and from a bank, as
approved by the City. The City reserves the right to draw, in whole or in part, on
any portion of the Irrevocable Letter of Credit for the purpose of guaranteeing the
terms and conditions of this agreement. The Irrevocable Letter of Credit shall be
automatically extended for additional periods of one year from present or future
expiration dates on an annual basis, unless at least sixty (60) days prior to the
expiration date, the Community Development Director and City Engineer, are
notified by certified mail or overnight courier, that the Letter of Credit will not be
extended.
c. Public Improvement Surety Agreement, Not Applicable.
d. Reduction of Security. The Developer may request reduction of the Letter of Credit
or cash deposit based on prepayment or the value of the completed improvements
at the time of the requested reduction.
11. Warranty. The Developer warrants all work required to be performed by it against poor
material and faulty workmanship for a period of one year after its completion and
acceptance by the City. Slopes shall be stabilized and ground cover established and
maintained over the disturbed area in accordance with the Storm Water Pollution
Prevention Plan (SWPPP). The City shall retain a portion of the security provided for in
Section 10, in the amount determined by the City Engineer, to ensure compliance with this
section.
12. Dedication. The Developer shall dedicate to the City, at no cost to the City, any
permanent or temporary easements that may be necessary for the construction and
installation of the Developer Improvements. All such easements required by the City
shall be in writing, in recordable form, containing such terms and conditions as the City
shall determine.
13. Ownership of Improvements. Not Applicable.
14. Recording and Release. The Developer agrees that the terms of this Development
Agreement shall be a covenant on any and all property included in the Subdivision. The
Developer agrees that the City shall have the right to record a copy of this Development
Agreement with the Anoka County Recorder to give notice to future purchasers and
owners. This shall be recorded against the Subdivision described on Page 1.
15. Escrow for City’s Costs.
a. The Developer agrees to establish a non-interest bearing escrow account with
the City in an amount determined by the City Administrator or their designee for
the payment of all costs incurred by the City related to the development of the
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Subdivision including, but not limited to, the following (See Exhibit B for
breakdown of costs):
i. Administration - 3% of Developer Improvement Costs
ii. City Engineering and Legal
b. If the above escrow amounts are insufficient, the Developer shall make such
additional deposits as required by the City. The City shall have a right to
reimburse itself from the Escrow with suitable documentation supporting the
charges.
16. Developer Fees. Not Applicable.
17. Assessment of Charges and Waiver of Rights. Not Applicable.
18. Building Permits. Not Applicable.
19. Special Provisions.
a. The Development is required to be served by municipal sewer and water. There
is no Joint Powers agreement between the City of North Oaks and White Bear
Township at this time. The Developer acknowledges that completing grading
work in advance of approvals and agreements in place that serve the site is at
the Developer's sole risk.
20. Hours of Construction Activity.
All construction activity shall be limited to the hours as follows:
Monday through Friday 7:00 a.m. to 7:00 p.m.
Saturday 9:00 a.m. to 5:00 p.m.
Sunday and Holidays No working hours allowed
21. Insurance and Indemnity. Developer or its general contractor shall take out and
maintain until one year after the City accepted the Developer Improvements, public
liability and property damage insurance covering personal injury, including death, and
claims for property damage which may arise out of the Developer's or general
contractor’s work, as the case may be, or the work of its subcontractors or by one
directly or indirectly employed by any of them. Limits for bodily injury and death shall
be not less than Five Hundred Thousand and no/100 ($500,000.00) Dollars for one
person and Two Million and no/100 ($2,000,000.00) Dollars for each occurrence; limits
for property damage shall be not less than One Million and no/100 ($1,000,000.00)
Dollars for each occurrence; or a combination single limit policy of Two Million and
no/100 ($2,000,000.00) Dollars or more. The City, its employees, its agents and assigns
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page 6
shall be named as an additional insured on the policy, and the Developer or its general
contractor shall file with the City a certificate evidencing coverage prior to the City
signing the plat. The certificate shall provide that the City must be given ten days
advance written notice of the cancellation of the insurance. The certificate may not
contain any disclaimer for failure to give the required notice.
Developer shall defend, indemnify, and hold harmless the City and its officers,
employees, and consultants from any loss, injury or damage arising out of or related
to the early grading work authorized by this Agreement.
22. Developer’s Default. In the event of default by the Developer as to any of the work to
be performed by it hereunder, the City may, at its option, perform the work and the
Developer shall promptly reimburse the City for any expense incurred by the City,
including but not limited to attorney and engineering fees, provided the Developer is
first given notice of the work in default, not less than 48 hours in advance. This
Agreement is a license for the City to act, and it shall not be necessary for the City to
seek a court order for permission to enter the land. When the City does any such work,
the City may, in addition to its other remedies, levy the cost in whole or in part as a
special assessment against the Subject Property. Developer waives its rights to notice of
hearing and hearing on such assessments and its right to appeal such assessments
pursuant to Minnesota Statutes, chapter 429.
23. General.
a. Binding Effect
The terms and provisions hereof shall be binding upon and inure to the benefit
of the heirs, representatives, successors and assigns of the parties hereto and
shall be binding upon all future owners of all or any part of the Subdivision and
shall be deemed covenants running with the land.
b. Validity.
If a portion, section, subsection, sentence, clause, paragraph or phrase in this
agreement is for any reason held to be invalid by a court of competent
jurisdiction, such decision shall not affect or void any of the other provisions of
the Development Agreement.
c. Notices
Whenever in this Agreement it shall be required or permitted that notice or
demand be given or served by either party to this Agreement to or on the other
party, such notice or demand shall be delivered personally, or mailed by United
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page 7
States mail to the addresses below, or sent by email to the email address below.
Such notice or demand shall be deemed timely given when delivered personally
or when deposited in the mail in accordance with the above or when emailed.
The addresses of the parties are as set forth until changed by notice given as
above.
Anoka Holdings, LLC
Attn: Mark Houge
5959 Centerville Road, Suite 200
North Oaks, MN 55127
mark@northoaks.com
Community Development Director
City of Lino Lakes
600 Town Center Parkway
Lino Lakes, MN 55014
mgrochala@linolakes.us
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IN WITNESS WHEREOF, the City and the Developer have caused this Development Agreement to be
executed in their respective corporate names by their duly authorized officers, all as of the date and
year first written above.
CITY OF LINO LAKES
By _________________________
Mayor
ATTEST
By _________________________
City Clerk
STATE OF MINNESOTA )
) SS
COUNTY OF ANOKA )
This instrument was acknowledged before me on ________ day of ____________, 2025,
by Rob Rafferty as Mayor of the City of Lino Lakes on behalf of said City.
_______________________________
Notary Public
STATE OF MINNESOTA )
) SS
COUNTY OF ANOKA )
This instrument was acknowledged before me on ________ day of ____________, 2025,
by Roberta Colotti as City Clerk of the City of Lino Lakes on behalf of said City.
_______________________________
Notary Public
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THIS PAGE INTENTIONALLY LEFT BLANK
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Execution page of the Developer to the Development Agreement, dated as of the date and year
first written above.
DEVELOPER
By ______________________
Its ______________________
STATE OF MINNESOTA )
) SS
COUNTY OF __________ )
On this _______ day of _______________, 2025, before me, a Notary Public within and
for said County, personally appeared ____________, __________________ of
___________________. (Developer), who executed the foregoing instrument.
______________________________
Notary Public
This instrument was drafted by:
City of Lino Lakes
600 Town Center Parkway
Lino Lakes, Minnesota 55014
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EXHIBIT A
Legal Description of Property
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EXHIBIT B
Securities, Escrows & Fees
Page 237 of 353
6/3/2025
EXHIBIT B
Securities, Escrows & Fees
PROJECT: Wilkinson Waters Addition Grading Agreement NUMBER OF REU's:0
APPLICANT: Anoka Holdings, LLC NO. OF LOT FRONTAGES 0
AREA (LOT 1 BLOCK 1):0
IMPROVEMENTS COST
DEVELOPER IMPROVEMENT COSTS (Private)
SITE GRADING $626,751
EROSION CONTROL $0
LANDSCAPING $0
PARKING LOT $0
STORM SEWER CONST.$0
SANITARY SEWER CONST.$0
WATERMAIN CONST.$0
LIGHTING $0
Total $626,751
Letter of Credit Amount X 35%$219,363
ESCROW for CITY'S COSTS
ADMINISTRATION $18,810
ENGINEER PLAN REVIEW $1,500
ENGINEER CONSTRUCTION SERVICES $5,000
PROJECT FINAL DOCUMENTS & CITY ENGINEER $1,500
STREET LIGHT INSTALLATION $0
STREET & STORMWATER MAINTENANCE $0
PROPERTY TAXES $0
TRAFFIC AND SIGNING IMPROVEMENTS $0
BOULEVARD TREE PLANTING $0
Total $26,810
DEVELOPMENT FEES
PARK DEDICATION $0
PARK DEDICATION CREDIT $0
Subtotal Park Dedication Fee $0
AUAR $0
SEAL COATING FEE $0
GIS MAPPING FEE $0
STREET LIGHTING OPERATION $0
Total $0
TRUNK SANITARY SEWER
TRUNK CHARGE PER ACRE $0
AVAILABILITY CHARGE PER SAC UNIT $0
TRUNK SANITARY SEWER CREDIT $0
TRUNK WATERMAIN
TRUNK CHARGE PER ACRE $0
AVAILABILITY CHARGE PER SAC UNIT $0
TRUNK WATERMAIN CREDIT $0
TOTAL TRUNK SEWER & WATER FEES $0
SURFACE WATER MANAGEMENT $0
SURFACE WATER MANAGEMENT CREDIT $0
TOTAL SURFACE WATER MANAGEMENT FEES $0
Total $0
Letter of Credit Amount X 35% $0
SUMMARY OF SECURITIES, ESCROW & FEES
SECURITY: DEVELOPER IMP'MENT COSTS $219,363
ESCROW FOR CITY COSTS $26,810
DEVELOPMENT FEES $0
SECURITY: TRUNK FEES $0
Page 238 of 353
1
CITY COUNCIL
REGULAR MEETING STAFF REPORT
AGENDA ITEM 7B
STAFF ORIGINATOR:Katie Larsen, City Planner
MEETING DATE:June 9, 2025
TOPIC:Consider Resolution No. 25-77 Approving Java Lino Lakes 2nd
Addition Preliminary Plat
VOTE REQUIRED:Simple Majority
______________________________________________________________________________
INTRODUCTION
The applicant, Java Companies, Inc., submitted a land use application for Java Addition 2nd
Addition preliminary plat. The preliminary plat subdivides Lot 2, Block 1, Java Lino Lakes into
two (2) separate lots.
Tentative Review Schedule:
Complete Application Date:April 15, 2025
60-Day Deadline:June 14, 2025
Environmental Board Meeting:April 30, 2025
Park Board Meeting:N/A
Planning & Zoning Board Meeting:May 14, 2025
City Council Work Session:June 2, 2025
City Council Meeting:June 9, 2025
BACKGROUND
On April 14, 2025, the City Council passed Resolution No. 25-45 approving the Java Lino Lakes
final plat. The plat created three (3) commercial lots along Lake Drive. Lot 2, Block 1, Java Lino
Lakes was proposed to have a 3 unit multi-tenant retail building. The applicant is now proposing
to subdivide this lot into 2 lots for the purpose of constructing a standalone Chipotle Restaurant
and a standalone Pacific Dental office. Lot 1, Block 1, Java Lino Lakes 2nd Addition will still be an
O’Reilly’s Auto Parts retail store as originally planned.
This staff report is based on the following information:
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•Certificate of Survey prepared by Design Tree dated September 9, 2024
•Preliminary Plat prepared by Design Tree dated March 28, 2025
•Lino Lakes 2.0 2nd Addition Plan Set prepared by Design Tree dated March 28, 2025
•Preliminary Geotechnical Evaluation Report prepared by Braun Intertec dated October
7, 2024
ANALYSIS
Existing Site Conditions
A majority of the 3 acre site was previously owned by the City of Lino Lakes and was
temporarily used for the community gardens. These lots have now been sold to Java
Companies, LLC for development.
Zoning and Land Use
The site was zoned GB, General Business per Ordinance No. 17-24 and is guided commercial per
the City’s 2040 Comprehensive Plan. A restaurant, office business-clinical, and retail store are
permitted uses.
Current Zoning GB, General Business
Existing Land Use Vacant Commercial
Future Land Use per 2040 Comp Plan Commercial
Utility Staging Area 1A=2018-2025
Surrounding Zoning and Land Use
Direction Zoning Existing Land Use Future Land Use
North GB, General Business Commercial Commercial
South GB, General Business Commercial Commercial
East GB, General Business
R-4, High Density
Commercial
Multi-family
Commercial
Planned
Commercial/Residential
West R-1, Single Family Residential Residential
Subdivision Ordinance
Conformity with the Comprehensive Plan and Zoning Code
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3
The preliminary plat is consistent with the comprehensive plan for commercial development
and zoning code requirements for GB, General Business lot size and lot width.
Lot Size Lot Width
GB Requirements 20,000 sf 100 ft
Lot 1a 65,550 sf 108 ft
Lot 2 29,751 sf 100 ft
Lot 3 36,474 sf 220 ft
aLot 1, Block 1 Java Lino Lakes was 70,130sf and is the proposed O-Reilly’s retail auto parts sales
lot. Lot 1, Block 1, Java Lino Lakes 2nd Addition slightly reduces the lot size to 65,550 sf. Lot
width and lot size requirements are met. O-Reilly’s is still proposed on this lot.
Blocks and Lots
The proposed Java Lino Lakes 2nd Addition preliminary plat contains the following areas:
Parcel Acres Purpose
Lot 1, Block 1 1.50 acres Retail auto part sales
(O-Reilly’s Auto Parts)
Lot 2, Block 1 0.68 acres Office-Business Clinic
(Pacific Dental)
Lot 3, Block 1 0.84 acres Restaurant
(Chipotle)
TOTAL 3.02 acres
No additional road right-of-way is required. An additional 10ft of road right-of-way along Lake
Drive was dedicated with Java Lino Lakes final plat.
Streets and Alleys
CSAH 23 (Lake Drive) is an A-Minor Arterial Reliever county road. A raised median exists from
the American Legion south past I-35W. A signalized intersection exists at Marketplace Drive. No
additional access points or driveways are allowed onto Lake Drive along this section.
77th Street is a minor collector local road. The section of 77th Street shown on the preliminary
plat was vacated in November 2024 via Ordinance No. 14-24.
Marketplace Drive will be extended west and connect to Marilyn Drive and 77th Street. The City
Engineer (WSB) has completed the plans and specs for this street reconstruction and utilities
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4
project. The City will construct and install utilities in conjunction with the platting and
commercial development project.
The American Legion (7731 Lake Drive) currently has a “frontage road” that was intended to
provide additional access to the lots to the south. Staff consulted with the American Legion and
they did not feel the additional access was needed. An existing city stormwater basin also exists
at the end of the frontage road adding site constraints to the possible frontage road extension.
A future shared driveway be considered along the west lot line of the American Legion and Java
Lino Lakes 2nd Addition.
There are no other public roads being proposed with the development. Shared driveway and
maintenance agreements have been recorded for all private driveways and joint off-street
parking areas in conjunction with Java Lino Lakes.
Easements
Standard drainage and utility easements at least 10 feet wide shall be provided along the lot
lines.
Public Land Dedication
The City collected cash fee per acre in lieu of land dedication for the commercial development
with Java Lino Lakes final plat. No additional commercial acreage is being added to the plat;
therefore, no additional fees shall be collected.
Site and Building Plan Review
A restaurant, office business-clinic, and retail store are permitted uses in the GB, General
Business district; therefore, site and building plans will be reviewed administratively by staff.
Grading Plan and Stormwater Management
Per the City Engineer Memo dated May 7, 2025:
Stormwater management for the Lino Retail 2.0 site consists of infiltration basins for the
southern and northern lots. Additionally, some stormwater infrastructure is proposed for the
City realignment of Marketplace Drive. Existing and proposed discharge rates are summarized
below.
Pre- and Post- Development Discharge Rates (cfs)
Condition 2-Year 10-Year 100-Year 10-Day Snowmelt
Existing 2.37 5.53 14.27 Needed if basins
landlocked
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Currently
Proposed 1.65 4.77 10.86 Needed if basins
landlocked
Additional comments/revisions are noted in the attached City Engineer memo.
Public Utilities
The commercial development will be municipally served by a 21” sanitary sewer main along
Lake Drive and a 10” sanitary sewer main along the extended Marketplace Drive.
The commercial development will be municipally served by a 12” watermain along Lake Drive
and a 12” watermain along the extended Marketplace Drive.
Tree Preservation, Mitigation Standards and Landscaping
The April 30, 2025 Environmental Board staff report details tree preservation, mitigation
standards and landscaping. Open area, canopy cover, and foundation landscaping requirements
are met. Parking lot screening shall be provided.
Signage
A separate Sign Permit Application with detailed sign information is required for any permanent
or temporary signage.
Impervious Surface Coverage
Impervious surface coverage will be reviewed during site and building plan review for each lot.
Traffic Study
Traffic was analyzed with the Java Lino Lakes preliminary and final plat. In August 2020, Anoka
County Highway Department completed a CSAH 23 Preliminary Traffic Analysis from Lexington
Avenue to Main Street. The analysis included the intersection of CSAH 23 (Lake Drive) and
Marketplace Drive. The proposed preliminary plat and commercial development are consistent
with that plan.
EQB Environmental Review
An EAW is not required for a three (3) lot commercial development.
Wetlands
There are no wetlands on site.
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Shoreland District
The site is not located in the Shoreland District.
Floodplain
There is no FEMA floodplain on site.
Additional City and Government Agency Review Comments
Anoka County Highway Department
Anoka County Highway Department reviewed the preliminary plat and had no additional
comments.
Public Safety Comments
The Lino Lakes Police Division reviewed the development and did not have any comments.
The Lino Lakes Fire Division reviewed the development. A fire hydrant shall be installed
between Lot 1 and Lot 2.
Environmental Board
The Environmental Board reviewed the project at their April 30, 2025 meeting and made
recommendation with conditions as noted in the attached memo.
Planning & Zoning Board
The Planning & Zoning Board held a public hearing on May 14, 2025. There were no public
comments. The Board recommended approval with a 7-0 vote.
Agreements
Stormwater Maintenance Agreement
The stormwater facilities will be privately maintained, and a Declaration for Maintenance of
Stormwater Facilities will be required. Both the Rice Creek Watershed District (RCWD) and the
City of Lino Lakes shall be parties to the Declaration.
Development Agreement and Final Plat
The applicant shall submit a Land Use Application for final plat after preliminary plat approval. A
Development Agreement will then be prepared by the City as part of the final plat application.
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Site Improvement Performance Agreement
Site Improvement Performance Agreements will be required for the construction of the
commercial buildings.
Comprehensive Plan
The Java Lino Lakes 2nd Addition preliminary plat is consistent with the goals and policies of the
comprehensive plan regarding land use, housing, economic development, transportation, local
water management plan, sanitary sewer, water supply and parks, greenway and trails.
Land Use Plan
The Comprehensive Plan guides this property for commercial use. The preliminary plat is
consistent with commercial land use.
Housing Plan
The goals and policies of the Housing Plan are not negatively impacted by the three (3) lot
commercial preliminary plat.
Economic Development
The three (3) lot commercial preliminary plat supports the City’s economic development plan.
Transportation Plan
Goals of the Transportation Plan are to ensure that streets and roads are as safe as possible and
to reduce unnecessary traffic. CSAH 23 (Lake Drive) is an A-Minor Arterial Reliever county road.
77th Street/Marketplace Drive is a Minor Collector road. The exiting road system can
accommodate the traffic generated by the three (3) lot commercial preliminary plat.
Local Water Management Plan
The purpose of the water management program is to protect, preserve, and use natural surface
and groundwater storage and retention systems and prevent erosion of soil into surface water
systems. The commercial development will construct stormwater management BMP’s such as
curb, gutter, and stormwater ponds.
Sanitary Sewer Plan
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The goal of the sanitary sewer plan is to maintain the city’s residents and businesses with an
affordable and safe sanitary sewer system. The three (3) lot commercial preliminary plat will be
served by an affordable and safe sanitary sewer system.
Water Supply Plan
A goal of the water supply plan is to provide residents and businesses with affordable potable
water that is safe and of high quality for daily consumption and fire demand. The three (3) lot
commercial preliminary plat will be served with a safe and high quality water supply.
Parks, Greenways and Trails
A goal and policy of the parks, greenways and trails plan is to continue to development and
fund recreational activities in the City. The City collected cash in lieu of land dedication with
the Java Lino Lakes final plat.
Findings of Fact
The findings of fact are detailed in the attached resolution.
RECOMMENDATION
Staff recommends approval of the Java Lino Lakes 2nd Addition preliminary plat.
ATTACHMENTS
1. Java Lino Lakes Final Plat
2. Java Lino Lakes 2nd Addition Preliminary Plat
3. City Engineer Memo dated May 7, 2025
4. Environmental Coordinator Memo dated May 5, 2025
5. Resolution No. 25-77 Approving Preliminary Plat
Page 246 of 353
JAVA LINO LAKES
KNOW ALL PERSONS BY THESE PRESENTS: That Java Lino Retail 2.0 LLC, a Minnesota limited liability company, owner of the following described property:
All that part of the Southwest Quarter of Southeast Quarter of Section 8, Township 31, Range 22, Anoka County, Minnesota, described as follows:
Beginning at the Southeast corner of the Southeast Quarter of Southwest Quarter of Section 8; thence West on the South line thereof 121.88 feet; thence North 20 degrees
38 minutes East 1312.3 feet to the point of beginning of the tract of land hereby to be described; thence continuing North 20 degrees 38 minutes East a distance of 105.9
feet, more or less, to the North line of said Southwest Quarter of Southeast Quarter; thence East along the North line thereof 369.4 feet, more or less, to the west line of
Trunk Highway Number 8 as the same is now laid out and constructed; thence southwesterly of the Westerly line of said Highway 146.3 feet, more or less, to a point
distance 1320 feet Northerly as measured along the Westerly line of Highway from its intersection with the South line of said Southwest Quarter of Southeast Quarter;
thence Northwesterly to point of beginning, subject to right of public over the North 33 feet thereof for road purposes, being now known as Lot 3, AUDITOR'S SUBDIVISION
NUMBER 134, Anoka County, Minnesota, together with streets and alleys adjacent thereto, vacated or to be vacated.
AND
Lot Five (5), AUDITOR'S SUBDIVISION NUMBER 134, Anoka County, Minnesota, excepting therefrom Parcel 19, ANOKA COUNTY HIGHWAY RIGHT-OF-WAY PLAT NO.
17.
AND
Lot 6, AUDITOR'S SUBDIVISION NO 134, excepting therefrom Parcel 20, ANOKA COUNTY HIGHWAY RIGHT-OF-WAY PLAT NO. 17, Anoka County, Minnesota.
AND
That part of 77th Street lying in the Southwest Quarter of the Southeast Quarter of Section 8, Township 31, Range 22, Anoka County, Minnesota, bounded as follows:
Lying north of Lot 3, AUDITOR'S SUBDIVISION NO. 134, according to the recorded plat thereof, said Anoka County; lying east of the northerly extension of the West line
of said Lot 3; lying west of ANOKA COUNTY HIGHWAY RIGHT-OF-WAY PLAT NO. 17, according to the recorded plat thereof, said Anoka County and lying south of the
North line of said Southwest Quarter of the Southeast Quarter.
And that the City of Lino Lakes, a body corporate and politic under the laws of the State of Minnesota, owners of the following described property:
Lot 12 and 13, Block 2, CAROLE'S ESTATES 2ND ADDITION, Anoka County, Minnesota.
AND
All that part of the Southwest Quarter of the Southeast Quarter (SW ¼ of SE ¼) of Section Eight (8), Township, Thirty-one (31), Range Twenty-two (22), Anoka County,
Minnesota described as follows: Beginning at the Southeast corner of the Southeast Quarter of the Southwest Quarter (SE ¼ of SW ¼) of Section Eight (8); thence West on
the South line thereof one hundred twenty-two and 88/100 (122.88) feet; thence North twenty degrees, thirty-eight minutes (20 degrees 38 minutes) East twelve hundred
forty-one and three-tenths (1241.3) feet, to the point of beginning of the tract of land hereby to be described; thence continuing North twenty degrees, thirty-eight minutes (20
degrees 38 minutes) East, a distance of seventy-one (71) feet; thence Southeasterly to a point on the Westerly line of Trunk Highway No. 8 as same is now laid out and
constructed, distance thirteen hundred twenty (1320) feet Northerly as measured on the Westerly line of said Trunk Highway No. 8, from the point of intersection with the
South line of said Southwest Quarter of the Southeast Quarter (SW ¼ of SE ¼); thence Southeasterly along said Westerly line one hundred eight and six-tenths (108.6) feet;
thence Westerly to the point of beginning.
Now known as Lot Four (4), AUDITOR'S SUBDIVISION NUMBER 134, according to the recorded plat thereof and situated in Anoka County, Minnesota.
Excepting therefrom Parcel No. 18, ANOKA COUNTY HIGHWAY RIGHT-OF-WAY PLAT NO.17.
AND
That part of 77th Street lying in CAROLE'S ESTATES 2ND ADDITION, according to the recorded plat thereof, Anoka County, Minnesota, bounded as follows:
Lying east of the southerly extension of the west line of Lot 12, Block 2, said CAROLE'S ESTATES 2ND ADDITION; lying south of the south line of said Lot 12; lying north of
the North line of the Southwest Quarter of the Southeast Quarter, Section 8, Township 31, Range 22 and lying west of ANOKA COUNTY HIGHWAY RIGHT-OF-WAY PLAT
NO. 17, according to the recorded plat thereof, said Anoka County.
Has caused the same to be surveyed and platted as JAVA LINO LAKES and does hereby dedicate to the public for public use the public ways and the drainage and utility
easements as created by this plat. Also dedicating to the County of Anoka the right of access on County State Highway Number 23 as shown on the plat.
In witness whereof said Java Lino Retail 2.0 LLC, a Minnesota limited liability company, has caused these presents to be signed by its proper officer this_______ day of
___________________________, 20____.
JAVA LINO RETAIL 2.0 LLC
______________________________________
Mark Richard Krogh, Manager
STATE OF ___________________
COUNTY OF ___________________
This instrument was acknowledged before me on this __________ day of ___________________________, 20____ by Mark Richard Krogh, Manager of Java Lino Retail 2.0
LLC, a Minnesota limited liability company, on behalf of the company.
______________________________________ (Signature)
______________________________________ (Print Name)
Notary Public, ____________________County, Minnesota
My commission expires _________________________
In witness whereof said City of Lino Lakes, a body corporate and politic under the laws of the State of Minnesota, has caused these presents to be signed by its proper officer
this_______ day of _____________________, 20____.
CITY OF LINO LAKES
______________________________________
Mayor, City of Lino Lakes
STATE OF ___________________
COUNTY OF ___________________
This instrument was acknowledged before me on this __________ day of ___________________________, 20____ by ___________________________, Mayor of the City of
Lino Lakes, a body corporate and politic under the laws of the State of Minnesota, on behalf of the corporation.
______________________________________ (Signature)
______________________________________ (Print Name)
Notary Public, ____________________County, Minnesota
My commission expires _________________________
SURVEYOR'S CERTIFICATE
I Jonathan D. Schuette do hereby certify that this plat was prepared by me or under my direct supervision; that I am a duly Licensed Land Surveyor in the State of Minnesota; that
this plat is a correct representation of the boundary survey; that all mathematical data and labels are correctly designated on this plat; that all monuments depicted on this plat
have been, or will be correctly set within one year; that all water boundaries and wet lands, as defined in Minnesota Statutes, Section 505.01, Subd. 3, as of the date of this
certificate are shown and labeled on this plat; and all public ways are shown and labeled on this plat.
Dated this ______day of ___________________________, 20____.
______________________________________
Jonathan D. Schuette, Licensed Land Surveyor
Minnesota License No. 45352
STATE OF MINNESOTA
COUNTY OF ___________________
This instrument was acknowledged before me this __________ day of ___________________________, 20____ by Jonathan D. Schuette.
______________________________________ (Signature)
______________________________________ (Print Name)
Notary Public, ____________________County, Minnesota
My commission expires _________________________
CITY COUNCIL, CITY OF LINO LAKES, MINNESOTA
This plat of JAVA LINO LAKES was approved and accepted by the City Council of the City of Lino Lakes, Minnesota at a regular meeting thereof held this_______ day of
___________________________, 20____, and said plat is in compliance with the provisions of Minnesota Statutes, Section 505.03, Subd. 2.
CITY COUNCIL, CITY OF LINO LAKES, MINNESOTA
By ______________________________________ Mayor By ______________________________________ Clerk
COUNTY SURVEYOR
I hereby certify that in accordance with Minnesota Statutes, Section 505.021, Subd. 11, this plat has been reviewed and approved this_______ day of
___________________________, 20____,
By ______________________________________
David M. Zieglmeier
Anoka County Surveyor
COUNTY AUDITOR/TREASURER
Pursuant to Minnesota Statutes, Section 505.021, Subd. 9, taxes payable in the year 20____ on the land hereinbefore described have been paid. Also, pursuant to Minnesota
Statutes, Section 272.12, there are no delinquent taxes and tranfer entered this __________ day of ___________________________, 20____.
______________________________________
Property Tax Administrator
By ______________________________________ , Deputy
COUNTY RECORDER/REGISTRAR OF TITLES
COUNTY OF ANOKA, STATE OF MINNESOTA
I hereby certify that this plat of JAVA LINO LAKES was filed in the office of the County Recorder/Registrar of Titles for public record on this _______ day of
___________________________, 20____, at ____________o'clock _____.M. and was duly recorded as Document Number ___________________________.
_____________________________________
County Recorder/Registrar of Titles
By ______________________________________ , Deputy
City of Lino Lakes
County of Anoka
Sec. 8, Twp. 31, Rng. 22
Sheet 1 of 2 Sheets
Attachment 1. Java Lino Lakes Final Plat
Page 247 of 353
115
.
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Δ=2°46'41"
L=278.87
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R=5761.85
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L=248.52
Δ=2°23'19"
L=240.21
Δ=0°04'58"
L=8.31
R=5761.85
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N89°14'14"W 121.88
0 40'80'
FOR THE PURPOSE OF THIS PLAT, THE
NORTHEAST LINE OF LOT 13, BLOCK 2
CAROLE'S ESTATES 2ND ADDITION, ANOKA
COUNTY, MINNESOTA IS ASSUMED TO HAVE
A BEARING OF SOUTH 58°07'27"E
JAVA LINO LAKES
= DENOTES FOUND 1/2 INCH OPEN IRON
PIPE UNLESS OTHERWISE NOTED
= DENOTES 1/2 INCH DIAMETER BY 18
INCH LONG IRON PIPE MONUMENT
SET AND MARKED RLS# 45352
= DENOTES RECORD MEASUREMENT
= DENOTES RIGHT OF ACCESS DEDICATED
TO ANOKA COUNTY
=DENOTES ANOKA COUNTY CAST IRON
MONUMENT
= DENOTES SET MAGNETIC NAIL
(SCALE IN FEET)
City of Lino Lakes
County of Anoka
Sec. 8, Twp. 31, Rng. 22
LOT 1
BLOCK ONE
LOT 1
BLOCK TWO
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DRAINAGE & UTILITY
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20 FOOT DRAINAGE & UTILITY
EASEMENT PER PLAT OF CAROLE'S
ESTATES 2ND ADDITION
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SEE DETAIL
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NORTHEAST LINE OF LOT 13, BLOCK 2,
CAROLE'S ESTATES 2ND ADDITION
Sheet 2 of 2 Sheets
SE CORNER OF THE
SE1/4-SW1/4 OF
SEC. 8, T.31, R. 22
CAST IRON MONUMENT
SOUTH LINE OF THE
SE1/4-SW1/4 OF
SEC. 8, T.31, R.22
(WEST 122.88)
(XX)
LOT 2
SOUTH LINE OF LOT 12,
BLOCK 2, CAROLE'S
ESTATES 2ND ADDITION
WEST LINE OF ANOKA
COUNTY HIGHWAY
RIGHT-OF-WAY PLAT
NO. 17
NORTH LINE OF LOT 3,
AUDITOR'S SUBDIVISION NO. 134
NORTHERLY EXTENSION
OF THE WEST LINE OF
LOT 3, AUDITOR'S
SUBDIVISION NO. 134
SOUTHERLY EXTENSION OF THE
WEST LINE OF LOT 12, BLOCK 2,
CAROLE'S ESTATES 2ND
ADDITION
NORTH LINE OF THE
SW1/4-SE1/4 OF
SEC. 8, T.31, R.22
WEST LINE OF ANOKA
COUNTY HIGHWAY
RIGHT-OF-WAY PLAT NO. 17
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Page 248 of 353
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Δ=4°07'15"
L=414.40
100
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L=89.75
Δ=0°59'44"
L=100.12
Δ=2°13'58"
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0 40'80'JAVA LINO LAKES 2ND ADDITION
PRELIMINARY PLAT OF
LEGAL DESCRIPTION:
Lots 1 and 2, Block One, JAVA LINO LAKES, according to the recorded plat thereof, Anoka County, Minnesota.
LAND SURVEYOR
DESIGN TREE ENGINEERING & LAND SURVEYING
JONATHAN D. SCHUETTE, LS
MINNESOTA LICENSE NO. 45352
TELEPHONE: (320) 762-1290
ENGINEER:
DESIGN TREE ENGINEERING & LAND SURVEYING
MICHAEL J. GERBER, PE
MINNESOTA LICENSE NO. 56653
TELEPHONE: (320) 762-1290
LOT AREAS:
LOT 1, BLOCK ONE
65,550 SQ. FT+/- OR 1.50 ACRES +/-
LOT 2, BLOCK ONE
29,751 SQ. FT+/- OR 0.68 ACRES +/-
LOT 3, BLOCK ONE
36,474 SQ. FT+/- OR 0.84 ACRES +/-
OWNERS:
CITY OF LINO LAKES
AND
JAVA LINO RETAIL 2.0 LLC
= DENOTES COUNTY MONUMENT
= DENOTES FOUND IRON MONUMENT
= DENOTES 1/2 INCH DIAMETER BY 18
INCH LONG IRON PIPE MONUMENT
SET AND MARKED RLS# 45352
PRELIMINARY
PLAT
1 of 1
THIS DRAWING AND THE INFORMATION THEREIN IS
THE PROPERTY OF DESIGN TREE ENGINEERING INC.
USE BY THE HOLDER OR DISCLOSURE TO OTHERS
WITHOUT THE PERMISSION OF DESIGN TREE
ENGINEERING INC. IS PROHIBITED. IT CONTAINS
PROPRIETARY AND CONFIDENTIAL INFORMATION OF
DESIGN TREE ENGINEERING INC. REPRODUCTION OF
THE MATERIAL HEREIN WITHOUT WRITTEN
PERMISSION OF DESIGN TREE ENGINEERING INC.
VIOLATES THE COPYRIGHT LAWS OF THE UNITED
STATES AND WILL SUBJECT THE VIOLATORS TO
LEGAL PROSECUTION.
COPYRIGHT @ 2024 BY DESIGN TREE ENGINEERING
I HEREBY CERTIFY THAT THIS SURVEY, PLAN, OR
REPORT WAS PREPARED BY ME OR UNDER MY
DIRECT SUPERVISION AND THAT I AM A DULY
LICENSED LAND SURVEYOR UNDER THE LAWS OF
THE STATE OF MINNESOTA.
DRAWN BY:
CHECKED BY:
PROJECT NO.:
NO.DATE DESCRIPTION
DATE:LICENSE #:
PRINTED NAME:
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PREPARED FOR:
10923008
JAVA COMPANIES
LINO LAKES, MN
CWK
JDS
45352
Jonathan D. Schuette
03/28/25
Surveyor's Note:
1. The underground utilities shown hereon have been located from field survey information and existing record drawings. The surveyor makes no guarantees
that the underground utilities shown comprise all such utilities in the area, either in service or abandoned. The surveyor further does not warrant that the
underground utilities shown are in the exact location indicated, although he does certify that they are located as accurately as possible from information
available. The contractor is responsible to ensure that any existing utilities (shown or not shown) are not damaged during construction. The surveyor has
physically located the underground utilities per Gopher State One Call Ticket No. 240100013, 240100015, 240100016 and 240100017.
2. Subject property has 218,508 square feet (5.01 acres) more or less.
3. The survey does not constitute a title search by Design Tree Engineering and Land Surveying to determine ownership or easements of record. For all
information regarding easements, right of way and title of record, Design Tree Engineering and Land Surveying relied upon Title Commitments Numbers
XX/XX/XX prepared by Servion Commercial Title with a preparation date of XX/XX/XX.
4. Field survey was completed by Design Tree on 12/21/2023.
1 INCH = 40 FEET
DEVELOPER:
MARK KROGH
879 SCHEFFER AVE.
ST. PAUL, MN 55102
JAVA COMPANIES, LLC
ZONING: GB
RIM:908.39
INV:889.28
RIM:910.86
INV W:886.83
INV NE:886.83
INV SE:886.78
INV:905.85
RIM:911.08
INV N:906.12
INV SW:906.15
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LEGEND
HYDRANT
SANITARY MANHOLE
STORM MANHOLE
GATE VALVE
POWER POLE
LIGHT POLE
CATCH BASIN
SIGN
DECIDUOUS TREE
CONIFEROUS TREE
SHRUB
COMMUNICATION PEDESTAL
GUY WIRE
BOLLARD
POWER BOX
ELECTRIC METER
WELL
SANITARY SEWER CLEANOUT
WOOD FENCE
CHAINLINK FENCE
WIRE FENCE
STORM SEWER LINE
SANITARY SEWER LINE
WATERMAIN
OVERHEAD ELECTRIC
UNDERGROUND TELEPHONE
UNDERGROUND FIBER
UNDERGROUND ELECTRIC
UNDERGROUND GAS LINE
CONCRETE PAVEMENT
BITUMINOUS PAVEMENT
AGGREGATE SURFACING
LANDSCAPING
BUILDING
PLATTED & EXISTING LOT LINES
EXISTING RIGHT OF WAY
EASEMENT LINES
CENTERLINE
BOUNDARY LINE
EDGE OF TREE LINE OR WOODS
EDGE OF WETLAND
APRON
GAS METER
HAND HOLE
CO
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WATER CURB STOP
ELECTRIC MANHOLE
FLAG POLE
TRAFFIC SIGNAL
BEEHIVE CATCH BASIN
20 FOOT DRAINAGE & UTILITY
EASEMENT PER PLAT OF CAROLE'S
ESTATES 2ND ADDITION
LOT 1
BLOCK ONE
LOT 2
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ZONING: GB
ZONING: GB
ZONING: GB
LAND USE: LOW DENSITY RESIDENTIAL, COMMERCIAL
ZONING: NB
ZONING: R1
LAND USE: LOW DENSITY RESIDENTIAL
ZONING: R1
LAND USE: LOW DENSITY RESIDENTIAL
ZONING: PUD
LAND USE: PLANNED COMMERCIAL/RESIDENTIAL
ZONING: R4
LAND USE: PLANNED COMMERCIAL/RESIDENTIAL
NOTE: The proposed land use is consistent
with the future land use designation identified
in the 2040 comprehensive plan.
DRAINAGE & UTILITY
EASEMENT PER JAVA
LINO LAKES
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LOT 3
Attachment 2. Java Lino Lakes 2nd Addition Preliminay Plat
Page 249 of 353
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Memorandum
To: Katie Larsen, Lino Lakes City Planner
From: Diane Hankee PE, Lino Lakes City Engineer
Date: May 7, 2025
Re: Java Properties – Lino Lakes Retail 2.0 – 2nd Addition Preliminary Plat Review 028824-000
WSB reviewed the site plans for the Lino Lakes Retail 2.0 site 2nd Addition by Java Properties in Lino Lakes, MN, received April 14, 2025. The site is located at 77th Street west of Lake Drive (CSAH 23). The lot has frontage along Lake Drive (CSAH 23). Comments were made on the following documents:
•Lino Lakes 2.0 2nd Addition Civil Plans prepared by Design Tree, dated March 28, 2025,received April 15, 2025.
The following review comments should be responded to in writing by the applicant. There are additional redline comments on the planset that should be responded to as well. Not all redline comments are in the review memo. There were not separate site, utility, or grading plans for Chipotle, Pacific Dental or O’Reilly’s (only architectural building drawings) so they utilize the same overall drawings and may have overlapping comments.
Design Tree Engineering (DTE) (3/11/2025) responses in red. WSB (4/2/2025) responses and new comments in blue. (1st Addition) Design Tree Engineering (DTE) (4/15/2025) responses in green. WSB (5/7/2025) responses and new comments in purple. (2nd Addition)
Engineering
•General
The Lino Lakes Retail 2.0 2nd Addition project proposes to construct three (3) commercial
lots from the existing two (2) commercial lots of Lino Lakes Retail 2.0 1st Addition Block One.
This includes the similar associated parking lot, utilities, landscaping, and stormwater
management features as the Lino Lakes Retail 2.0 1st Addition specifically for Block One.
Comments: 1.Revise all plan sheets with updated City plans for the 2025 Market Place DriveRealignment Projecta.Update items that will be constructed and removed as part of the project
(DTE 3/11/2025) See revised plans(WSB 4/2/2025) See comments and as-bid plans(WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
3. City Engineer Memo dated May 7, 2025
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Java Properties - Lino Retail 2.0 Engineering Review
b. Coordinate the location and elevation of specific items such as utility services to be able to best serve the proposed sites within the scope of the City project.
(DTE 3/11/2025) Noted, see revised plans (WSB 4/2/2025) See comments and as-bid plans (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition 2. Developer/ Contractor shall coordinate relocation of existing utilities with private utility companies and City
a. Relocation scheduling is per private utility companies (DTE 3/11/2025) Noted, this is being coordinated with City/utility companies (WSB 4/2/2025) Complete with construction (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition b. Developer/contractor responsible for coordinating site construction
scheduling with private utility companies’ scheduling (DTE 3/11/2025) Noted (WSB 4/2/2025) Complete with construction (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
• Grading
A grading and drainage plan was provided for the site including paved areas, curb, and retaining walls.
Comments: 1. Watershed district approval for the City project is still pending. Additional stormwater
features may be required as a result of the final review. (DTE 3/11/2025) Noted, will coordinate with City for final stormwater design.
(WSB 4/2/2025) Watershed permitting for the City project is approved, no further design changes are anticipated for that element of design.
2. Call out all EOFs from site stormwater basins, existing and proposed.
(DTE 3/11/2025) EOF locations have been called out on the plans. (WSB 4/2/2025) Complete
3. Tip-in curb and gutter on islands of the parking lot for Building B will result in ponded
water, specify tip-out. (DTE 3/11/2025) Locations of tipped-out curb have been added to the plans.
(WSB 4/2/2025) Complete
4. Shift the sidewalk on the west side of the driveway south towards the roadway in order to eliminate the retaining wall in the City basin.
(DTE 3/11/2025) Sidewalk location has been revised per the comment and the revised plans provided by the City.
(WSB 4/2/2025) Complete
5. Retaining walls will require permitting through the City separate from the building
permit. (DTE 3/11/2025) Retaining walls have been eliminated
(WSB 4/2/2025) Complete
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6. Provide Emergency Overflow (EOF) elevations for all low points in the parking or
green space areas. (DTE 3/11/2025) EOF locations have been called out on the plans
(WSB 4/2/2025) Complete
7. (WSB 4/2/2025) Check with Anoka County to see whether connecting to the existing storm sewer on Lake Drive without crossing Market Place Drive is possible from infiltration basin IB-1 (assumed INV 906.09) (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
8. (WSB 4/2/2025) The spot elevations of the proposed entrances behind the curbline differ from the spot elevations on the City plans. Coordinate what elevations will be necessary beyond the sidewalk and apron. (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
• Stormwater Management
Stormwater management for the Lino Retail 2.0 site consists of infiltration basins for the southern and northern lots. Additionally, some stormwater infrastructure is proposed for the City realignment of Marketplace Drive. Existing and proposed discharge rates are
summarized below.
Pre- and Post- Development Discharge Rates (cfs)
Condition 2-Year 10-Year 100-Year 10-Day Snowmelt
Existing 2.37 5.53 14.27 Needed if basins landlocked
Currently
Proposed 1.65 4.77 10.86 Needed if basins
landlocked
Comments: 1. An approximate City storm sewer alignment is marked up on the plans showing the
pipe intended to provide an outflow for the site rather than emergency overflows. The northern infiltration basin shall outlet into the pipe.
(DTE 3/11/2025) The plans have been revised with the updated City storm sewer design
(WSB 4/2/2025) Complete
2. Remove the City infiltration basin between the roadway and parking lot, the basin west of the driveway access will provide sufficient storage for runoff.
(DTE 3/11/2025) This basin has been removed (WSB 4/2/2025) Complete
3. Provide an equalization pipe or channel between the existing City stormwater basin
and proposed infiltration basin at the 100-yr HWL (906.3). (DTE 3/11/2025) The plans have been revised to eliminate interaction between the
City and Development’s stormwater infrastructure.
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(WSB 4/2/2025) Complete 4. Pipe storage for infiltration is not allowed for water quality volume or rate control.
Nonperforated pipes must be used for storm sewer conveyance. (DTE 3/11/2025) The perforated pipes were initially considered to meet the Department of Labor and Industries requirement to not surcharge storm sewer. The storm sewer has been revised to eliminate this conflict and has been revised to be nonperforated. (WSB 4/2/2025) Complete
5. An outlet control structure will be needed for the southern infiltration basin based on proposed RCWD rule changes due to go into effect by the end of 2024. a. At the very least, permanent stabilization is needed along the overflow path to reduce the likelihood of large-scale erosion in major storm events.
(DTE 3/11/2025) Outlet control structures have been added to both infiltration basins and a storm sewer connection has been added to the south basin (WSB 4/2/2025) Complete 6. Soil borings indicate significant amounts of SM soils, meaning design infiltration rates should be 0.45 in/hr consistent with RCWD and MPCA standards.
(DTE 3/11/2025) The design infiltration rate has been revised to be 0.45 in/hr. (WSB 4/2/2025) Complete 7. In-situ infiltration rate testing will be needed during or after construction to confirm designed rates are achievable. a. Testing before construction can be used to demonstrate infiltration rates
above the 0.45 in/hr standard. (DTE 3/11/2025) The design infiltration rate has been revised to be 0.45 in/hr (WSB 4/2/2025) Complete 8. Both infiltration basins must be able to demonstrate they meet 48-hour drawdown requirements.
(DTE 3/11/2025) Outlets have been added to both basins to provide maximum depth below outlet of 1.8’ which correlates to a 48-hour drawdown time (WSB 4/2/2025) Complete 9. The lowest-floor elevation of all buildings must be specified to ensure compliance with infiltration basin freeboard requirements (basin bottom must be at or below
lowest-floor elevation). a. This is especially relevant for the potential oil change pit in the Valvoline building. (DTE 3/11/2025) The FFE of each building has been added to the plans. The basement elevation of the Valvoline building has also been added to the plans. (WSB 4/2/2025) Complete 10. Show roof drain routing. Tie into storm sewer at or upstream of a sumped structure to provide pretreatment of roof runoff. (DTE 3/11/2025) The locations of the roof drains will be finalized once tenants have been finalized. (WSB 4/2/2025) Noted, though the locations must still comply with the original comment.
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(WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
11. The Marketplace Drive roadway and existing stormwater basin, including offsite tributary drainage, must be included in the HydroCAD model to understand all flows throughout the site. (DTE 3/11/2025) The Marketplace Drive roadway and existing stormwater basin have not been included in the HydroCAD model as there is no interaction between the City and Development’s stormwater infrastructure.
(WSB 4/2/2025) Complete 12. HydroCAD runoff should be set to “Calculate separate pervious/impervious runoff (SBUH weighting)” for most accurate runoff results. (DTE 3/11/2025) The HydroCAD model has been updated per the comment. (WSB 4/2/2025) Complete
13. Proposed impervious should be entered as paved parking and roof as there is a mix of both. (DTE 3/11/2025) The HydroCAD model has been updated per the comment. (WSB 4/2/2025) Complete
14. Existing and proposed models should route to a Link node to calculate total offsite flows. (DTE 3/11/2025) The HydroCAD model has been updated to include one discharge node for both existing and proposed conditions (WSB 4/2/2025) Complete
15. Confirm drainage area delineations match site grading, some areas on the perimeter of the sites do not appear possible to route to proposed stormwater basins as indicated in HydroCAD. (DTE 3/11/2025) The drainage areas have been updated per the comment. (WSB 4/2/2025) The existing modeled drainage area of 4.551 acres exceeds the proposed modeled drainage area of 4.071 acres. These areas must match for proper
confirmation of rate control. (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition 16. For modeling of outflow rates and HWLs, exfiltration is not allowed in HydroCAD to conservatively design assuming basin infiltration capacity is lost in the future.
(DTE 3/11/2025) Infiltration has been removed from the HydroCAD model per the comment (WSB 4/2/2025) Complete 17. (WSB 4/2/2025) It is recommended to consolidate the parking space curb cuts going into IB-1. (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition 18. (WSB 4/2/2025) The IB-1 storage curve in the HydroCAD modeling is incorrect for the 906 contour. (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
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19. (WSB 4/2/2025) Some kind of trash screening is needed on the IB-1 outlet opening to reduce the potential for clogging of the 5” orifice. (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
20. (WSB 4/2/2025) The EOF for IB-2 must include riprap stabilization. (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition 21. (WSB 4/2/2025) Provide the vertical separation of the storm sewer crossing the watermain in Marketplace Dr.
a. Maintain minimum 18” separation with watermain b. Insulation is needed for when vertical separation is less than 36” with watermain (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
• Water Supply
Existing and proposed water services are provided for the 3 commercial lots through
existing and proposed City infrastructure on Lake Drive (CSAH 23) and the future Market
Place Drive.
Comments: 1. Coordinate with the City 2025 Market Place Drive Realignment Project for providing the appropriately sized stubs at the appropriate locations (DTE 3/11/2025) The latest design file provided by the City has been included in the plans. (WSB 4/2/2025) See comments and as-bid plans (WSB 5/7/2025) City to provide two sets of utility stubs (6” PVC C900 water and 4” PVC sanitary sewer with gate valves roughly at the easement line) 2. Verify that the proposed 6” water stubs are sufficient for the building’s combined domestic and fire suppression needs. (DTE 3/11/2025) Noted (WSB 4/2/2025) Complete 3. We recommend that the City Deputy Director of Public Safety-Fire Division review the proposed plan for water supply and hydrant coverage. (DTE 3/11/2025) Noted (WSB 4/2/2025) Current version to be reviewed (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition 4. Show removing all watermain up to the gate valve and the hydrant assembly along the current 77th Street (DTE 3/11/2025) The plans have been revised to include removal of the watermain and hydrant by the City as that is shown in the Marketplace Dr plans. (WSB 4/2/2025) City will remove the hydrant assembly but the watermain shall be removed up to but NOT including the existing gate valve. Plug gate valve for redundancy (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition 5. Building A will utilize the existing 6” water service stub instead of installing a new service tee on the main a. Lower water service and insulate below the existing basin
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(DTE 3/11/2025) The utility plan has been revised per the comment (WSB 4/2/2025) Show existing service (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
6. Remove/abandon/seal all existing wells per Minnesota Department of Health requirements. (DTE 3/11/2025) Notes have been added to the Removal Plans stating the information from the comment. (WSB 4/2/2025) Complete
7. (WSB 4/2/2025) Provide 6” gate valve when connecting to the western water service south of Marketplace Drive a. Provide temporary hydrant or air release bleed pipe on southern end 8. (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
• Sanitary Sewer
Existing and proposed sanitary sewer services are provided for the 3 commercial lots through existing and proposed City infrastructure on Lake Drive (CSAH 23) and the future Market Place Drive.
Comments: 1. Coordinate with the City 2025 Market Place Drive Realignment Project for providing the appropriately sized stubs at the appropriate locations (DTE 3/11/2025) The latest design file provided by the City has been included in the plans. (WSB 4/2/2025) See comments and as-bid plans (WSB 5/7/2025) City to provide two sets of utility stubs (6” PVC C900 water and 4” PVC sanitary sewer with gate valves roughly at the easement line) 2. Building A will utilize the existing 6” sanitary sewer service stub instead of installing a new service wye a. Cut back on the existing riser as necessary to lower the sanitary sewer service and maintain minimum cover below the existing basin
(DTE 3/11/2025) The utility plan has been revised per the comment. (WSB 4/2/2025) Show existing service (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition 3. Remove/abandon all existing septic systems per Minnesota Pollution Control Agency and County requirements. (DTE 3/11/2025) Notes have been added to the Removal Plans stating the information provided in the comment. (WSB 4/2/2025) Complete
• Transportation
In the 2025 construction season the City will realign 77th St to the Market Place Dr / CSAH 23 (Lake Dr) signalized intersection. When the Market Place Dr signal was installed the median at 77th St was also installed. The intent was that 77th would realign
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in the future to provide that access again at Market Place Dr. This has been a long
standing plan of the City in coordination with Anoka County. Anoka County completed an
corridor study of Lake Drive in 2020, from Hodgson Rd to Pine St. This study evaluated access and mobility. As improvements are completed on Lake Dr in the future the mobility will improve throughout the corridor. This study can be found on Anoka County’s website. The Lino Retail 2.0 project site proposes one access to the north and one access to the south of the realigned Market Place Drive. There will be stubs to the north and south to
extend the drive aisles further in the future. Reference the easement section here within
and planner’s report for access easement information.
As required by Ordinance the applicant submitted a Traffic Impact Study. The proposed
development is expected to generate approximately 214 AM peak hour, 212 PM peak
hour, and 2,680 daily trips. 95% of the daily trips will go directly from the site to Market Place Dr and eastbound to Lake Dr. Traffic from the proposed development on adjacent local roadways is considered minimal. Marilyn Dr existing volumes are 170 daily trips and with the Market Place realignment 270 trips per day are estimated, with the proposed
development 370 daily trips. 77th St existing volumes are 175 daily trips and with the
Market Place realignment 250 trips per day are estimated, with the proposed
development 280 daily trips. These volumes are well under capacity for the local roadways. The study also analyzed capacity of the following intersections:
• CSAH 23 (Lake Dr) & Market Place Dr
• CSAH 23 (Lake Dr) & 77th St W
• 77th St W & Marilyn Dr To evaluate the intersection of CSAH 23 (Lake Dr) & Market Place Dr the intersection of CSAH 23 (Lake Dr) & 79th St was included in the study. The build condition capacity
analysis has an overall LOS A during AM and PM peak hours thus meeting ordinance.
There are no delay or queuing issues identified.
Sidewalk will be installed by the City along Market Place Dr from Lake Dr to 77th St/
Marilyn Dr. There is also sidewalk along Lake Dr in the development area. There are pedestrian crossings at the intersection of CSAH 23 (Lake Dr) & Market Place Dr. The City has a future tail planned along Lake Dr from Apollo Drive to Main Street. Comments: 1. The proposed site access’ north and south should be stop conditions. (DTE 3/11/2025) Stop signs have been added to the entrances per the comment. (WSB 4/2/2025) Complete 2. We recommend that the City Deputy Director of Public Safety-Fire Division review the proposed plan for emergency access. (DTE 3/11/2025) Noted (WSB 4/2/2025) Current version to be reviewed (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
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3. Provide turning movements for all proposed emergency, garbage, and delivery/semi-truck vehicles. (DTE 3/11/2025) Turning exhibits have been provided as a separate submittal.
(WSB 4/2/2025) Current version to be reviewed (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
• Wetlands and Mitigation Plan
There are no delineated wetlands shown on the existing survey for the site.
• Landscaping
Landscaping plans were provided as part of the submittal. The City’s Environmental
Coordinator to review landscaping and provide in-depth comments.
• Floodplain
No floodplain impacts are proposed on site.
• Drainage and Utility Easements Drainage and utility easements are required for utilities outside the road right of way and stormwater systems. Comments: 1. All stormwater facilities will need to be contained in D&U easements up to the 100-yr HWL. 2. (DTE 3/11/2025) Noted, these easements will be included in the final plat submittal 3. (WSB 4/2/2025) Complete 4. D&U easement is needed over the proposed City storm sewer running to the north end of the site. (DTE 3/11/2025) Noted, these easements will be included in the final plat submittal (WSB 4/2/2025) Complete 5. Dedicate additional 20' drainage and utility easement for existing sanitary sewer (20'+ deep) along the west side of Lake Drive/CSAH 23. (DTE 3/11/2025) Noted, these easements will be included in the final plat submittal. (WSB 4/2/2025)– Submit with Final Plat (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition 6. Provide an access easement over the rear drive lane from the Market Place Drive Right of Way to the development line (adjacent with the Legion property) (DTE 3/11/2025) Noted, these easements will be included in the final plat submittal (WSB 4/2/2025) – Submit with Final Plat (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition 7. (WSB 4/2/2025) For Lot 1 Block 2
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Ms. Katie Larsen 05/07/2025 Page 10
Java Properties - Lino Retail 2.0 Engineering Review
a. Provide minimum standard 5’ easement to the south side b. Reduce to standard 10’ easement adjacent to County Road 23/Lake Drive c. Provide minimum standard 10’ easement adjacent to Market Place Drive
(WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition 8. (WSB 4/2/2025) For Lot 2 Block 1 a. Provide additional 10’ (20’ to 30’) adjacent to County Road 23/Lake Drive (WSB 5/7/2025) Complete
9. (WSB 4/2/2025) For Block 1 a. Change additional rear 65’ drainage and utility easement to additional 45’ access easement (should not overlap existing easements) adjacent to existing 20’ rear drainage and utility easement (WSB 5/7/2025) Comments remain from Lino Lakes 2.0 1st Addition
• Development Agreement
A Development Agreement will be required.
• Grading Agreement Grading agreement not required at this time.
• Stormwater Maintenance Agreement
Private stormwater facilities will be maintained through a Declaration for Maintenance of
Stormwater Facilities. Both the Rice Creek Watershed District (RCWD) and the City of Lino Lakes shall be parties to the Declaration. City Engineer to provide template.
• Permits Required
1. NPDES General Construction Permit
(DTE 3/11/2025) Noted, the contractor shall obtain the permit prior to construction. (WSB 4/2/2025) Complete – To be addressed prior to construction
2. City of Lino Lakes Zoning Permit for construction
(DTE 3/11/2025) Noted, in progress (WSB 4/2/2025) Complete – To be addressed prior to construction
3. Rice Creek Watershed Permit
(DTE 3/11/2025) A RCWD permit shall be applied concurrently with the city submittal.
(WSB 4/2/2025) Complete – To be addressed prior to construction
4. Anoka County Right-of-Way Permit if grading work extends into their right of way. (DTE 3/11/2025) Noted, the contractor shall obtain the permit prior to construction. (WSB 4/2/2025) Complete – To be addressed prior to construction
Page 259 of 353
Ms. Katie Larsen 05/07/2025 Page 11
Java Properties - Lino Retail 2.0 Engineering Review
If you or the applicant have any questions regarding these comments, please contact Kris Keller at (612) 419-3083 or kkeller@wsbeng.com. You may also contact Diane Hankee at (651) 982-2430 or dhankee@linolakes.us.
Page 260 of 353
To: Katie Larsen, City Planner
From: Tom Hoffman, Environmental Coordinator
Date: April 30, 2025
Re: Environmental Comments – Java Lino Lakes 2nd Addition Preliminary Plat
The Environmental board reviewed the proposed plans at their April 30th, 2025 meeting and
recommended the following comments:
1.Remove plantings from IB-2 basins EOF route, planting should not encroach
on maintenance access
2.The northern most American Larch planted on sheet L102 should be moved
away from the pipe and flare of the storm sewer outlet.
3.A six (6) foot high maintenance free privacy fence shall be located along the west
lot lines of all three (3) lots.
a.Detail shows Cedar fencing, update for maintenance free.
4.Screening of 30” is required adjacent from the drive through lane on block 1 lot 3
along Lake Drive. Provide screening along the backside of the drive through to
screen headlights from shining into Lake Dr.
5.Provide additional plantings/screening along Lake Drive to enhance the site and
reduce hard cover and turf.
6.Connect Proposed side walk from Market Place Drive into the development at
block 1 lot 3 to provide pedestrian facilities into the site.
a.Currently sidewalk would lead pedestrians to the private entrance, and
they would need to walk along the road and through the parking lot.
Environmental Memo
4. Environmental Coordinator Memo dated May 5, 2025
Page 261 of 353
1
CITY OF LINO LAKES
RESOLUTION NO. 25-77
RESOLUTION APPROVING JAVA LINO LAKES 2ND ADDITION PRELIMINARY PLAT
WHEREAS, the City received a land use application for Java Lino Lakes 2nd Addition
preliminary plat (“Development”); and
WHEREAS, City staff completed review of the Development based on the following
submittals:
•Certificate of Survey prepared by Design Tree dated September 9, 2024
•Preliminary Plat prepared by Design Tree dated March 28, 2025
•Lino Lakes 2.0 2nd Addition Plan Set prepared by Design Tree dated March 28, 2025
•Preliminary Geotechnical Evaluation Report prepared by Braun Intertec dated October
7, 2024; and
WHEREAS, a public hearing was held before the Planning & Zoning Board on May 14,
2025 and the Board recommended approval of the preliminary plat with a 7-0 vote.
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota that:
FINDINGS OF FACT
Per City Code Section 1001.013, Premature Subdivision:
(1) General. Any concept plan, preliminary plat or final plat deemed premature pursuant to
the following criteria shall be denied by the City Council.
(2) Conditions for establishing a premature subdivision. A subdivision may be deemed
premature should any of the following conditions not be met.
(a) Consistency with the Comprehensive Plan. Including any of the following:
1. Land use plan;
2. Transportation plan;
3. Utility (sewer and water) plans;
4. Local water management plan;
5. Capital improvement plan; and
6. Growth management policies, including MUSA allocation criteria.
Java Lino Lakes 2nd Addition preliminary plat is consistent with the goals and policies of the
comprehensive plan.
Page 262 of 353
2
(b) Consistency with infill policies. A proposed urban subdivision shall meet the city's infill
policies:
1. The urban subdivision must be located within the Metropolitan Urban Service Area
(MUSA) or the staged growth area as established by the city's Comprehensive Plan;
2. The cost of utilities and street extensions must be covered by one or more of the
following:
a. An immediate assessment to the proposed subdivision;
b. One hundred percent of the street and utility costs are privately financed by the
developer;
c. The cost of regional and/or oversized trunk utility lines can be financed with
available city trunk funds; and
d. The cost and timing of the expenditure of city funds are consistent with the city's
capital improvement plan.
3. The cost, operation and maintenance of the utility system are consistent with the
normal costs as projected by the water and sewer rate study; and
4. The developer payments will offset additional costs of utility installation or future
operation and maintenance.
Java Lino Lakes 2nd Addition preliminary plat is consistent with infill policies. The development is
within the current Utility Staging Area 1A (2018-2025). The cost and timing of the expenditure
of city funds are consistent with the city’s capital improvement plan. The cost, operation and
maintenance of the utility system are consistent with the normal costs projected by the water
and sanitary rate study. No future utility costs are proposed.
(c) Roads or highways to serve the subdivision. A proposed subdivision shall meet the
following requirements for level of service (LOS), as defined by the Highway Capacity
Manual:
1. If the existing level of service (LOS) outside of the proposed subdivision is A or B, traffic
generated by a proposed subdivision will not degrade the level of service more than one
grade;
2. If the existing LOS outside of the proposed subdivision is C, traffic generated by a
proposed subdivision will not degrade the level of service below C;
3. If the existing LOS outside of the proposed subdivision is D, traffic generated by a
proposed subdivision will not degrade the level of service below D;
4. The existing LOS must be D or better for all streets and intersections providing access
to the subdivision. If the existing level of service is E or F, the subdivision developer must
provide, as part of the proposed project, improvements needed to ensure a level of
service D or better;
5. Existing roads and intersections providing access to the subdivision must have the
structural capacity to accommodate projected traffic from the proposed subdivision or
the developer will pay to correct any structural deficiencies;
6. The traffic generated from a proposed subdivision shall not require city street
improvements that are inconsistent with the Lino Lakes capital improvement plan.
Page 263 of 353
3
However, the city may, at its discretion, consider developer-financed improvements to
correct any street deficiencies;
7. The LOS requirements in divisions (2)(c)1. to 4. above do not apply to the I-35W/Lake
Drive or I-35E/Main St. interchanges. At city discretion, interchange impacts must be
evaluated in conjunction with Anoka County and the Minnesota Department of
Transportation, and a plan must be prepared to determine improvements needed to
resolve deficiencies. This plan must determine traffic generated by the subdivision
project, how this traffic contributes to the total traffic, and the time frame of the
improvements. The plan also must examine financing options, including project
contribution and cost sharing among other jurisdictions and other properties that
contribute to traffic at the interchange; and
8. The city does not relinquish any rights of local determination.
Java Lino Lakes 2nd Addition preliminary plat meets the requirements for level of service (LOS).
The proposed Level of Service does not degrade by more than one (1) LOS; therefore, the
development is not considered premature. Existing roads and intersections providing access to
the subdivision have the structural capacity to accommodate projected traffic from the
proposed subdivision. No street improvements are proposed that are inconsistent with the City’s
capital improvement plan. The city does not relinquish any rights of local determination.
(d) Water supply. A proposed subdivision shall be deemed to have an adequate water
supply when:
1. The city water system has adequate wells, storage or pipe capacity to serve the
subdivision;
2. The water utility extension is consistent with the Lino Lakes water plan and offers the
opportunity for water main looping to serve the urban subdivision;
3. The extension of water mains will provide adequate water pressure for personal use
and fire protection; and
4. The rural subdivision can demonstrate that each of the proposed lots can be provided
with a potable water supply.
Java Lino Lakes 2nd Addition preliminary plat will have an adequate water supply.
(e) Waste disposal systems. A proposed subdivision shall be served with adequate waste
disposal systems when:
1. The urban sewered subdivision is located inside the city's MUSA or is consistent with
the MUSA allocation criteria;
2. The city has sufficient MUSA and pipe capacity to serve the subdivision if developed to
its maximum density;
3. The subdivision will result in a sewer extension consistent with Lino Lakes sewer plan
and capital improvement plan;
4. A rural subdivision can demonstrate that each lot can be served by an adequate
sanitary sewer disposal system; and
Page 264 of 353
4
5. A rural subdivision with a proposed communal sanitary sewer or water system has an
effective long range management and maintenance program with proper financing.
Java Lino Lakes 2nd Addition preliminary plat will be served with an adequate waste disposal
system.
BE IT FURTHER RESOLVED the Java Lino Lakes 2nd Addition preliminary plat is not a
premature subdivision; and
BE IT FURTHER RESOLVED the Java Lino Lakes 2nd Addition preliminary plat is approved
subject to the following conditions:
1. A shared access, parking, and maintenance agreement and exhibit shall be recorded.
BE IT FURTHER RESOLVED the following items shall be addressed at the time of final
plat land use application submittal:
1. All comments from the City Engineer memo dated May 7, 2025.
2. All comments from the Environmental Coordinator memo dated May 5, 2025.
3. Standard drainage and utility easements at least 10 feet wide shall be provided along
the lot lines.
Adopted by the City Council of the City of Lino Lakes this _________day of ______________,
2025.
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Roberta Colotti, CMC, City Clerk
Page 265 of 353
1
CITY COUNCIL
REGULAR MEETING STAFF REPORT
AGENDA ITEM 7C
STAFF ORIGINATOR:Katie Larsen, City Planner
MEETING DATE:June 9, 2025
TOPIC:Linda Avenue Addition
i. Consider Resolution No. 25-81 Approving Final Plat
ii. Consider Resolution No. 25-82 Approving Development
Agreement
VOTE REQUIRED:Simple Majority
______________________________________________________________________________
INTRODUCTION
The applicant, James Christiansen, submitted a land use application for Linda Avenue Addition
final plat. The plat is for two (2) residential lots at the southwest quadrant of Hodgson Road
and Linda Avenue located at 6217 Hodgson Road.
Tentative Review Schedule:
Complete Application Date:March 21, 2025
60-Day Review Deadline:May 20, 2025
60-Day Extension Deadline:July 19, 2025
Environmental Board Meeting:N/A
Park Board Meeting:N/A
Planning & Zoning Board Meeting:May 14, 2025
Tentative City Council Work Session:June 9, 2025
Tentative City Council Meeting:June 9, 2025
This staff report is based on the following information:
•Boundary & Topographic Survey with Resource Inventory prepared by Kurth Surveying,
Inc. dated July 16, 2024
•Boundary & Topographic Survey with Tree Inventory & Removals prepared by Kurth
Surveying, Inc. dated July 16, 2024
•Preliminary Plat prepared by Kurth Surveying, Inc. dated July 16, 2024
•Civil Plan Set prepared by Plowe Engineering, Inc. dated March 12, 2025
Page 266 of 353
2
•Landscape Plan prepared by Plowe Engineering, Inc. dated July 16, 2024
•Title Commitment
•Cost Estimate
•Well and Boring Sealing Record
•MPCA SSTS Abandonment Reporting Form
BACKGROUND
On June 10, 2024, the City Council passed Resolution No. 24-69 approving the Linda Avenue
Addition preliminary plat. The Council staff report and resolution detail the project’s
consistency with the City’s Comprehensive Plan and compliance with the City Code.
ANALYSIS
The final plat contains the following lots:
Parcel Size Purpose
Lot 1, Block 1 22,745 sf Residential Lot
Lot 2, Block 1 30,608 sf Residential Lot
Hodgson Rd ROW 6,453 sf Road right-of-way
TOTAL 59,806 sf
An additional 27 ft road right-of-way along CSAH 49 (Hodgson Road) is being dedicated on the
plat as required.
Planning & Zoning Board
On May 14, 2025, the Planning and Zoning Board reviewed the Linda Avenue Addition final plat
and made the following findings of fact:
Per City Code Section 1001.057 Review, Approval or Denial:
(1) The Planning and Zoning Board shall consider the final plat and the Community
Development Department shall forward the Planning and Zoning Board recommendations to
the City Council. The following requirements shall be met before consideration of the final plat
by the Planning and Zoning Board:
(a) The final plat shall substantially conform to the approved preliminary plat and phasing
plan;
The final plat substantially conforms with the preliminary plat.
Page 267 of 353
3
(b) For plats that consist solely of individual single family residential lots, final plat
applications for subsequent phases shall not be approved until building permits have
been issued for 40% of lots in the preceding phase. This division applies only when the
preceding phase consists of 40 or more lots; and
This is a two (2) lot residential subdivision that will be platted in one phase.
(c) Conditions attached to approval of the preliminary plat shall be substantially fulfilled or
secured by the development agreement, as appropriate.
The conditions of the preliminary plat have been substantially fulfilled. Securities will be
required with a Development Agreement.
Public Land Dedication
The City will collect cash in lieu of land dedication for one (1) new lot. The lot had an existing
house that was recently demolished and will not be charged a park dedication fee.
Park Dedication Fees
Total # of Lots =1
x 2025 Park Dedication Fee $3,500
= Total Due $3,500
Title Commitment
The City Attorney has reviewed the title commitment and final plat and has no comments.
Agreements
•Stormwater Maintenance Agreement
No stormwater maintenance declaration agreement is required for this site.
•Development Agreement
A Development Agreement will be prepared by the City.
Findings of Fact
City Code Section 1001.057 (2) details requirements that shall be met before consideration of
the final plat by the City Council. The attached resolution details these findings of fact.
Page 268 of 353
4
RECOMMENDATION
Staff and the Planning & Zoning Board recommend approval of the Linda Avenue Addition final
plat.
ATTACHMENTS
1. Preliminary Plat
2. Resolution No. 25-81
3. Final Plat
4. Resolution No. 25-82
5. Development Agreement
6. City Engineer Memo dated May 7, 2025
Page 269 of 353
Attachment 1. Preliminary Plat
WĂŐĞϮϳϬŽĨϯϱϯ
1
CITY OF LINO LAKES
RESOLUTION NO. 25-81
RESOLUTION APPROVING LINDA AVENUE ADDITION FINAL PLAT
WHEREAS, on March 21, 2025 the City received a complete land use application for
Linda Avenue Addition final plat hereafter referred to as Development; and
WHEREAS, City staff completed review of the proposed Development based on the
following plans and information:
•Boundary & Topographic Survey with Resource Inventory prepared by Kurth Surveying,
Inc. dated July 16, 2024
•Boundary & Topographic Survey with Tree Inventory & Removals prepared by Kurth
Surveying, Inc. dated July 16, 2024
•Preliminary Plat prepared by Kurth Surveying, Inc. dated July 16, 2024
•Civil Plan Set prepared by Plowe Engineering, Inc. dated March 12, 2025
•Landscape Plan prepared by Plowe Engineering, Inc. dated July 16, 2024
•Title Commitment
•Cost Estimate
•Well and Boring Sealing Record
•MPCA SSTS Abandonment Reporting Form; and
WHEREAS, on June 10, 2024 the City Council passed Resolution No. 24-69 approving the
preliminary plat; and
WHEREAS, on May 14, 2025 the Planning & Zoning Board reviewed and recommended
approval of the Development; and
WHEREAS, the proposed Development is not considered premature and meets the
performance standards of the subdivision and zoning ordinance; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota:
FINDINGS OF FACT
Per City Code Section 1001.057 Review, Approval or Denial:
(2) The following requirements shall be met before consideration of the final plat by the City
Council:
(a) The final plat shall substantially conform to the approved preliminary plat and phasing
Page 271 of 353
2
plan.
The final plat substantially conforms to the approved preliminary plat and phasing plan.
(b) For plats that consist solely of individual single family residential lots, final plat
applications for subsequent phases shall not be approved until building permits have
been issued for 40% of lots in the preceding phase. This division applies only when the
preceding phase consists of 40 or more lots.
Not applicable. This is a two (2) lot single family residential subdivision and will be
platted in one (1) phase.
(c) City attorney approval of the status of title/property ownership related to the final plat.
The City attorney has reviewed and approved the status of the title/property ownership.
(d) Completed development contract.
A Development Agreement has been completed and shall be executed.
(e) Conditions attached to approval of the preliminary plat shall be fulfilled or secured by
the development agreement, as appropriate; and
The conditions of the preliminary plat have been substantially fulfilled. Securities will be
required with a Development Agreement.
(f) All fees, charges and escrow related to the preliminary or final plat shall be paid in full.
All fees, charges and escrow related to the preliminary or final plat shall be paid in full
prior to release of the final plat mylars.
BE IT FURTHER RESOLVED the final plat is approved subject to the following conditions:
1. A six (6) ft high privacy fence shall be installed along the east lot line of Lot 2 prior to
issuing certificates of occupancy for Lot 2.
a. A fence permit is required.
BE IT FURTHER RESOLVED the following items shall be addressed prior to release of the
final plat mylars:
1. All comments from the City Engineer memo dated May 7, 2025.
Page 272 of 353
3
Adopted by the City Council of the City of Lino Lakes this 9th day of June, 2025.
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Roberta Colotti, CMC, City Clerk
Page 273 of 353
Attachment 3. Final Plat
WĂŐĞϮϳϰŽĨϯϱϯ
CITY OF LINO LAKES
RESOLUTION NO. 25-82
RESOLUTION APPROVING LINDA AVENUE ADDITION DEVELOPMENT AGREEMENT
WHEREAS, on June 9, 2025 the City Council passed Resolution No. 25-81 approving the
Linda Avenue Addition final plat; and
WHEREAS, the City’s subdivision ordinance and conditions of approval require the
execution of a development agreement between the Developer and the City of Lino Lakes
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Lino Lakes
approves the Development Agreement between James M. Christiansen and the City of Lino
Lakes for Linda Avenue Addition and authorizes the Mayor and City Clerk to execute such
agreement on behalf of the City
Adopted by the City Council of the City of Lino Lakes this 9th day of June, 2025.
_______________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Roberta Colotti, CMC, City Clerk
Page 275 of 353
DEVELOPMENT AGREEMENT
Linda Avenue Addition
THIS AGREEMENT is made this _____ day of ____________, 2025, by and between the City
of Lino Lakes (“City”), a Minnesota municipal corporation, and James M. Christiansen
(“Developer”).
1.Subdivision. Developer received preliminary plat approval from the City by Resolution No.
24-69 for a plat known as Linda Avenue Addition (“Subdivision”). Unless otherwise stated,
all terms and conditions of this Agreement relate to work within the Subdivision.
2.Final Plat Approval. The City’s approval of the final plat of Linda Avenue Addition is
contingent upon execution and delivery of this agreement, all required petitions, bonds,
security, and other documents required by the City, and satisfaction of all conditions of
approval required by Resolution No. 25-81. The Final Plat including 2 lots is attached
hereto as Exhibit A.
3.Phased Development. Not applicable, no subsequent additions possible.
4.Developer Plans.
a.The Subdivision shall be developed in accordance with the following Developer
Plans, original copies of which are on file with the City Engineer. The Developer
Plans may be prepared and revised after entering into this Agreement but must
be approved by the City before commencement of any work. If the plans vary
from the written terms of this Agreement, this Agreement shall control.
b.The Developer Plans as of the date of this Agreement are:
i.Linda Avenue Addition Civil Plan Set prepared by Plowe Engineering, Inc.
dated March 12, 2025.
ii.Linda Avenue Addition Landscape Plan prepared by Plowe Engineering,
Inc. dated July 16, 2024.
5.Permits. The Developer shall be responsible for securing all site grading and
development approvals and all other required permits from all appropriate Federal,
State, Regional and Local jurisdictions prior to the commencement of site grading or
construction and prior to the City awarding construction contracts for public
improvements.
6.Developer Improvements. The Developer shall secure a contractor to install the
improvements described in this paragraph, or otherwise required herein to be installed
Attachment 5. Development Agreement
Page 276 of 353
Linda Avenue Addition
Development Agreement
June 9, 2025
page 2
by Developer, hereinafter referred to as the “Developer Improvements,” which
contractor shall be approved by the City in its absolute and sole discretion. The
Developer Improvements shall be constructed per the City Standard Specifications for
Construction January 2024, current version.
The cost of Developer Improvements is as shown on Exhibit B attached hereto. All
Developer Improvements shall require City inspection and approval and, where
appropriate, the approval of any other governmental agency having jurisdiction. The
Developer shall construct and install at the Developer's expense the following
improvements according to the following terms and conditions:
a. Site Grading
i. No grading shall commence until all requirements of the Rice Creek
Watershed District (RCWD) have been satisfied.
ii. All site grading shall be conducted in accordance with the grading plan as
approved by the City and in accordance with NPDES and RCWD
requirements. The Developer shall perform the work in accordance with
a Storm Water Pollution Prevention Plan (SWPPP) pursuant to Minnesota
Pollution Control Agency (MPCA) requirements.
b. Grading and Erosion Control
i. The Developer shall grade the site to within 0.2 foot of the grades shown
on the approved grading plan. No deviations will be allowed unless a
revised plan is submitted and approved in writing by the City and all
other regulatory agencies.
ii. The street right-of-way, storm water storage ponds, and surface water
drainage ways shall be graded prior to commencement of utility
construction. Four inches of topsoil and a City approved seed mix shall be
installed within disturbed areas, and seed mix information shall be
provided to the City. Surface water management systems shall be
maintained by the Developer until they are accepted by the City.
iii. The Developer shall be responsible for ascertaining that site geotechnical
and groundwater conditions are adequate and conforming with the
grading and site improvement as proposed. The Developer shall provide
testing from an approved testing company.
iv. The Developer’s engineer shall certify in writing, with an as-built survey,
that all grading complies with the approved grading plan prior to issuance
of any building permits.
Page 277 of 353
Linda Avenue Addition
Development Agreement
June 9, 2025
page 3
v. The Developer shall promptly clear dirt and debris within public rights-of-
way and drainage and utility easements resulting from construction by
the Developer, its purchasers, builders and contractors within five (5)
days after notification by the City. The Developer shall be responsible for
all necessary street and storm sewer maintenance, including street
sweeping, until all home construction is completed, unless otherwise
released by the City. Warning signs shall be placed when hazards
develop in streets to prevent the public from traveling on them, including
detour signs if necessary. If and when the streets become impassable,
such streets shall be barricaded and closed. The Developer shall maintain
a smooth, hard driving surface and adequate drainage on all temporary
streets. If the Developer choses to have the City snow plow the streets
before the wear course is installed and in order to provide access to the
Development area, the Developer shall be responsible for damage such
as curb and gutter replacement caused by the City’s snow removal
process.
c. Final street grading, subbase, gravel base, concrete curb and gutter, and
bituminous base and wear course, street signs and striping shall be furnished
and installed.
d. Sidewalks, trails and street lighting are not applicable.
e. Storm sewers, when determined to be necessary by the City Engineer, including
all necessary laterals, catch basins, inlets and other appurtenances, shall be
furnished and installed.
f. Sanitary sewer mains, laterals or extensions, including all necessary building
services and other appurtenances, shall be furnished and installed.
g. Water mains, laterals or extensions, including all necessary building services,
hydrants, valves and other appurtenances, shall be furnished and installed.
h. The Developer shall place iron monuments at all lot, block, and outlot corners
and at all other angle points on boundary lines consistent with the final plat.
Iron monuments shall be placed after all street and lawn grading has been
completed in order to preserve the lot markers for future property owners. Lot
corner irons on the back property line shall be installed so that the top of the
iron corresponds to the finished ground elevation in accordance with the
approved grading plan. Guard stakes shall be appropriately installed to mark
these irons.
Page 278 of 353
Linda Avenue Addition
Development Agreement
June 9, 2025
page 4
i. Landscaping shall be furnished and installed in accordance with the approved
plans. The landscaping shall be maintained by the Developer until accepted by
the City’s Environmental Coordinator.
Developer shall be responsible for vegetative restoration of ponding areas,
outlots, wetland mitigation areas, and other native planting areas identified on
the plans in accordance with City Standard Specifications for Construction.
Developer shall provide a contract with a qualified firm for the establishment
and maintenance of all open space / native plant areas. Said contract shall cover
a minimum of the 3 year establishment period, from the date of planting.
j. The Developer shall arrange for all gas, telecommunications, cable, internet,
electric, and other necessary private utility services to the Subdivision in
accordance with City Code and State law. The utilities are required to be located
within a joint trench. Street light installations shall be initiated by the Developer
with City Engineer approval. The Developer is solely responsible for the cost of
private utility and internet installation.
k. The Developer shall install mailboxes in accordance with Federal and Postal
Service regulations.
l. The Developer shall install wetland buffer signs per City standard detail plates
prior to the issuance of building permits.
7. Time of Performance. The Developer shall install all required improvements
enumerated in Paragraph 6 by November 30 2025. The Developer may request a
reasonable extension of time from the City. If the extension is granted, it shall be
conditioned upon updating the security posted by the Developer to reflect cost
increases and the extended completion date.
8. City Improvements.
No City installed improvements are proposed to be constructed for this subdivision.
9. Record Drawings.
a. Upon project completion, Developer shall submit record drawings, in electronic
format, of all public and private infrastructure improvements, including grading,
sanitary sewer, watermain, storm sewer facilities, and roads, constructed by
Developer. The files shall be drawn in Anoka County NAD 83 Coordinate system
and provided in both AutoCAD .dwg and Adobe .pdf file formats. The plans shall
include accurate locations, dimensions, elevations, grades, slopes and all other
pertinent information concerning the complete work.
Page 279 of 353
Linda Avenue Addition
Development Agreement
June 9, 2025
page 5
b. The Developer shall submit certified compaction testing results for the site
grading operations that certify that grading work meets pertinent compaction
requirements for the project.
c. A summary of the record plan attribute data for the storm sewer, watermain,
and sanitary sewer structures and pipes shall be submitted in the form of an
Excel Spreadsheet as provided by the City Engineer.
d. No securities will be fully released until all record drawings have been submitted
and accepted by the City Engineer.
10. Faithful Performance of Construction Contracts and Security.
a. The Developer will fully and faithfully comply with all terms and conditions of any
and all contracts entered into by the Developer for the installation and construction
of all Developer Improvements. Concurrent with the execution hereof by the
Developer, the Developer will furnish to, and at all times thereafter maintain with
the City, a cash deposit, certified check, or Irrevocable Letter of Credit, based on
one hundred fifty (150%) percent of the total estimated cost of Developer's
Improvements as determined by the City Engineer.
b. Irrevocable Letter of Credit. If an Irrevocable Letter of Credit is utilized, it shall be
for the exclusive use and benefit of the City of Lino Lakes and shall state that it is
issued to guarantee and assure performance by the Developer of all the terms and
conditions of this Development Agreement and construction of all required
improvements referenced therein in accordance with the ordinances and
specifications of the City. The letter shall be in a form, and from a bank, as
approved by the City. The City reserves the right to draw, in whole or in part, on
any portion of the Irrevocable Letter of Credit for the purpose of guaranteeing the
terms and conditions of this agreement. The Irrevocable Letter of Credit shall be
automatically extended for additional periods of one year from present or future
expiration dates on an annual basis, unless at least sixty (60) days prior to the
expiration date, the Community Development Director and City Engineer, are
notified by certified mail or overnight courier, that the Letter of Credit will not be
extended.
c. Public Improvement Surety Agreement not applicable.
d. Reduction of Security. The Developer may request reduction of the Letter of Credit
or cash deposit based on prepayment or the value of the completed improvements
at the time of the requested reduction.
11. Warranty. The Developer warrants all utility work required to be performed by it against
poor material and faulty workmanship for a period of two years after its completion and
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acceptance by the City. All new streets shall be warranted by the developer for a period
of one year from the time the final inspection of the street is completed and accepted
by the City Council. All trees, grass and sod shall be warranted to be alive, of good quality
and disease free for 12 months after planting. Prior to final acceptance of the Developer
Improvements the City shall require a Surety Bond or Cash Escrow to cover the warranty
provisions of this Agreement. The amount shall be 20 % of the original cost of construction
identify in Exhibit B.
12. Dedication. The Developer shall dedicate to the City, at no cost to the City, any
permanent or temporary easements that may be necessary for the construction and
installation of the Developer Improvements. All such easements required by the City
shall be in writing, in recordable form, containing such terms and conditions as the City
shall determine.
13. Ownership of Improvements. Upon completion and City acceptance of the work and
construction required by this Agreement, the public improvements lying within public
rights-of-way and easements shall become City property without further notice or
action unless the improvements are to be deemed private infrastructure.
14. Recording and Release. The Developer agrees that the terms of this Development
Agreement shall be a covenant on any and all property included in the Subdivision. The
Developer agrees that the City shall have the right to record a copy of this Development
Agreement with the Anoka County Recorder to give notice to future purchasers and
owners. This shall be recorded against the Subdivision described on Page 1.
15. Escrow for City’s Costs.
a. The Developer agrees to establish a non-interest bearing escrow account with
the City in an amount determined by the City Administrator or their designee for
the payment of all costs incurred by the City related to the development of the
Subdivision including, but not limited to, the following (See Exhibit B for
breakdown of costs):
i. Planning/ Review
ii. Administration - 3% of Developer Improvement Costs
iii. City Engineering and Legal
iv. Street lighting installation (by utility company, developer to initiate)
v. Boulevard tree planting
vi. Street, storm sewer and pond maintenance
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page 7
vii. Property Taxes. Should the recording of the Final Plat occur after July 1st,
any and all property taxes on any public property dedicated as a part of
this plat shall be the responsibility of the Developer.
b. If the above escrow amounts are insufficient, the Developer shall make such
additional deposits as required by the City. The City shall have a right to
reimburse itself from the Escrow with suitable documentation supporting the
charges.
16. Developer Fees. At the time of execution of this Agreement, the Developer shall pay
the following fees related to the development of the Subdivision (See Exhibit B for
breakdown of costs):
a. Park Dedication
The Park Dedication Fee for this site is calculated as follows:
1 units x $3,500 per unit = $3,500
b. The Developer shall pay 15 months of maintenance and energy costs for street
lights installed within the Subject Property at the rate of $8/month/light. After
that the City will assume the costs.
c. GIS Mapping Fees
d. Trunk Sewer Connection Fees
The City established trunk utility connection fees to uniformly distribute the
costs of public trunk sanitary sewer infrastructure. The Trunk Utility Connection
Fee consists of two components; a Trunk Charge and an Availability Charge.
Trunk Charge
The trunk charge shall be paid at the time of subdivision approval or at the time of
hook-up, whichever is first. Residential trunk charges are based on one unit per
dwelling unit.
Sanitary Sewer $1,801.00 Per Unit
Availability Charge
For residential properties, the availability charge shall be paid at the time of
subdivision approval or at the time of hook-up, whichever is first. Residential
uses shall be assigned one unit per dwelling unit unless otherwise noted by
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page 8
MCES.
City Sewer (CSAC) $1,686.00 Per SAC Unit
Trunk sewer unit charges addressed under this paragraph are in addition to any
SAC charges imposed by Metropolitan Council Environmental Services. An
estimate of the total charge is specified in Exhibit B.
e. Trunk Water Connection Fees
The City established trunk utility connection fees to uniformly distribute the
costs of public trunk water infrastructure. The Trunk Utility Connection Fee
consists of two components; a Trunk Charge and an Availability Charge.
Trunk Charge
The trunk charge shall be paid at the time of subdivision approval or at the time of
hook-up, whichever is first. Residential trunk charges are based on one unit per
dwelling unit.
Water $2,588.00 Per Unit
Availability Charge
For residential properties, the availability charge shall be paid at the time of
subdivision approval or at the time of hook-up, whichever is first. Residential
uses shall be assigned one unit per dwelling unit unless otherwise noted by
MCES.
City Water (CWAC) $1,628.00 Per SAC Unit
An estimate of the total charge and the trunk utility credit for developer installed
trunk oversizing is specified in Exhibit B.
f. Surface Water Management Area Charges
The City established a trunk area charge to uniformly distribute the costs of
public trunk surface water infrastructure and water quality improvements. The
Surface Water Management Charge shall be based on developable acreage, in
the amount specified in Exhibit B. The charge shall be paid at the time of
subdivision approval.
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page 9
17. Assessment of Charges and Waiver of Rights.
a. In consideration of the construction of City Improvements listed in Section 7 and
/or provision of sewer, water and storm water services, the Developer agrees
that the costs of City Improvements together with Trunk Sewer Unit Charge,
Trunk Water Unit Charge and the Surface Water Management Area Charge
(collectively, “the Charges”) may be assessed against the Subdivision parcels.
The Developer hereby waives any and all procedural and substantive objections
to the special assessments, including notice and hearing requirements, any claim
that the assessments exceed the benefit to the properties, and any right to
appeal.
b. Unless the Developer pays the entire balance owed for the Charges
contemporaneously with the execution of this Agreement, the Developer shall
provide to the City a cash escrow or irrevocable letter of credit in an amount
equal to 35% of the total assessments for the Charges as estimated by the City
Engineer (see Exhibit B). The letter of credit shall be in a form, and from a bank,
as approved by the City. The letter of credit or cash escrow may be used by the
City upon default by Developer in the payment of special assessments. The cash
escrow or letter of credit shall remain in place throughout the term of the special
assessments. The letter of credit may not be terminated without the City’s
written consent.
c. Developer, its heirs, successors or assigns, agrees that within 30 days after the
date of sale of a lot, the Developer, its heirs, successors or assigns, at its own
cost and expense, shall pay the entire unpaid charges assessed or to be assessed
under this Agreement against such property.
d. If a certificate of occupancy is issued before the special assessments have been
levied, the Developer, its heirs, successors or assigns shall pay the City the sum
of cash equal to 120% of the Engineer's estimate of the special assessments for
such Charges that would be levied against the property. Upon such payment the
City shall issue a certificate showing the assessments are paid in full.
Notwithstanding the issuance of said certificate, the Developer shall be liable to
the City for any deficiency and the City shall pay the Developer any surplus
arising from the payment based upon such estimate.
e. Acceleration of Special Assessments upon Default. In the event the Developer
violates any of the covenants, conditions or agreements herein, violates any
ordinance, rule or regulation of the City, County of Anoka, State of Minnesota or
other governmental entity having jurisdiction over the plat or development, or
fails to pay when due any installment of any special assessment levied pursuant
to this agreement, or any interest thereon, the City at its option, in addition to its
rights and remedies hereunder, after 10 days written notice to the Developer,
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June 9, 2025
page 10
may declare all of the unpaid special assessments which are then estimated or
levied pursuant to this agreement due and payable in full, with interest. The City
may seek recovery of such special assessments due and payable from the
security provided herein. In the event that such security is insufficient to pay the
outstanding amount of such special assessments plus accrued interest the City
may certify such outstanding special assessments in full to the County Auditor
pursuant to Minnesota Statutes section 429.061, subdivision 3, for collection the
following year. The City, at its option, may commence legal action against the
Developer to collect the entire unpaid balance of the special assessments then
estimated or levied pursuant hereto, with interest, including reasonable
attorney's fees, and Developer shall be liable for such special assessments and, if
more than one, such liability shall be joint and several. In addition to any other
rights and remedies upon Developer’s default, the City may refuse to issue
building permits and/or Certificates of Occupancy for any property within the
Subdivision until such time as such default has been corrected to the satisfaction
of the City. The Developer agrees to reimburse the City for all costs incurred by
the City in the enforcement of this agreement, or any portion thereof, including
court costs and reasonable engineering and attorneys' fees, if the City prevails in
any enforcement action.
18. Building Permits. No building permits shall be issued until:
a. Site grading, certified compaction testing, City sewer, water, storm sewer, and
bituminous base construction of the streets, temporary street signs, gas, electric,
telecommunication, cable and internet are installed and approved by the City,
except as provided below
i. Model Homes: Not applicable.
ii. Building permits for model homes not applicable.
19. Special Provisions.
a. A six (6) ft high privacy fence shall be installed along the east lot line of Lot 2
prior to issuing certificates of occupancy for Lot 2.
i. A fence permit is required.
20. Hours of Construction Activity.
All construction activity shall be limited to the hours as follows:
Monday through Friday 7:00 a.m. to 7:00 p.m.
Saturday 9:00 a.m. to 5:00 p.m.
Sunday and Holidays No working hours allowed
Page 285 of 353
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21. Insurance. Developer or its general contractor shall take out and maintain until one
year after the City accepted the Developer Improvements, public liability and property
damage insurance covering personal injury, including death, and claims for property
damage which may arise out of the Developer's or general contractor’s work, as the
case may be, or the work of its subcontractors or by one directly or indirectly employed
by any of them. Limits for bodily injury and death shall be not less than Five Hundred
Thousand and no/100 ($500,000.00) Dollars for one person and Two Million and no/100
($2,000,000.00) Dollars for each occurrence; limits for property damage shall be not less
than One Million and no/100 ($1,000,000.00) Dollars for each occurrence; or a
combination single limit policy of Two Million and no/100 ($2,000,000.00) Dollars or
more. The City, its employees, its agents and assigns shall be named as an additional
insured on the policy, and the Developer or its general contractor shall file with the City
a certificate evidencing coverage prior to the City signing the plat. The certificate shall
provide that the City must be given ten days advance written notice of the cancellation
of the insurance. The certificate may not contain any disclaimer for failure to give the
required notice.
22. Developer’s Default. In the event of default by the Developer as to any of the work to
be performed by it hereunder, the City may, at its option, perform the work and the
Developer shall promptly reimburse the City for any expense incurred by the City,
including but not limited to attorney and engineering fees, provided the Developer is
first given notice of the work in default, not less than 48 hours in advance. This
Agreement is a license for the City to act, and it shall not be necessary for the City to
seek a court order for permission to enter the land. When the City does any such work,
the City may, in addition to its other remedies, levy the cost in whole or in part as a
special assessment against the Subject Property. Developer waives its rights to notice of
hearing and hearing on such assessments and its right to appeal such assessments
pursuant to Minnesota Statutes, chapter 429.
23. General.
a. Binding Effect
The terms and provisions hereof shall be binding upon and inure to the benefit
of the heirs, representatives, successors and assigns of the parties hereto and
shall be binding upon all future owners of all or any part of the Subdivision and
shall be deemed covenants running with the land, unless otherwise released
pursuant to section 14 of this Agreement.
b. Validity.
If a portion, section, subsection, sentence, clause, paragraph or phrase in this
agreement is for any reason held to be invalid by a court of competent
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page 12
jurisdiction, such decision shall not affect or void any of the other provisions of
the Development Agreement.
c. Notices
Whenever in this Agreement it shall be required or permitted that notice or
demand be given or served by either party to this Agreement to or on the other
party, such notice or demand shall be delivered personally, or mailed by United
States mail to the addresses below, or sent by email to the email address below.
Such notice or demand shall be deemed timely given when delivered personally
or when deposited in the mail in accordance with the above or when emailed.
The addresses of the parties are as set forth until changed by notice given as
above.
James Christiansen
2 Blue Flag Ct
North Oaks MN 55127
jim1056@me.com
Community Development Director
City of Lino Lakes
600 Town Center Parkway
Lino Lakes, MN 55014
mgrochala@linolakes.us
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24. Land Use Controls - Planned Unit Development. Not Applicable
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IN WITNESS WHEREOF, the City and the Developer have caused this Development Agreement to
be executed in their respective corporate names by their duly authorized officers, all as of the
date and year first written above.
CITY OF LINO LAKES
By _________________________
Mayor
ATTEST
By _________________________
City Clerk
STATE OF MINNESOTA )
) SS
COUNTY OF ANOKA )
This instrument was acknowledged before me on ________ day of ____________, 2025,
by Rob Rafferty as Mayor of the City of Lino Lakes on behalf of said City.
_______________________________
Notary Public
STATE OF MINNESOTA )
) SS
COUNTY OF ANOKA )
This instrument was acknowledged before me on ________ day of ____________, 2025,
by Roberta Colotti as City Clerk of the City of Lino Lakes on behalf of said City.
_______________________________
Notary Public
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THIS PAGE INTENTIONALLY LEFT BLANK
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Execution page of the Developer to the Development Agreement, dated as of the date and year
first written above.
DEVELOPER
By ______________________
Its ______________________
STATE OF MINNESOTA )
) SS
COUNTY OF __________ )
On this _______ day of _______________, 2025, before me, a Notary Public within and
for said County, personally appeared ____________, __________________ of
___________________. (Developer), who executed the foregoing instrument.
______________________________
Notary Public
This instrument was drafted by:
City of Lino Lakes
600 Town Center Parkway
Lino Lakes, Minnesota 55014
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CONSENT AND SUBORDINATION
_____________________________, the holder of a mortgage dated ___________________, filed
for record with the County Recorder, Anoka County, Minnesota, on _________________, as
Document No. _____________________, hereby consents to the recording of this Development
Agreement and agrees that its rights in the property affected by the Development Agreement
shall be subordinated thereto.
IN WITNESS WHEREOF, __________________, has caused this Consent and Subordination to
be executed this _____ day of ______________, 2025.
______________________________________
By:
Its:
STATE OF MINNESOTA )
) SS
COUNTY OF __________ )
On this _______ day of _______________, 2025, before me, a Notary Public within and
for said County, personally appeared _______________________, who executed the foregoing
instrument.
______________________________
Notary Public
Page 292 of 353
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page 18
EXHIBIT A
Final Plat
Legal Description for Recording Purposes
All lots, blocks, and outlots contained in Linda Avenue Addition
according to the recorded plat thereof.
Page 293 of 353
Page 294 of 353
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Development Agreement
June 9, 2025
page 19
EXHIBIT B
Securities, Escrows & Fees
Page 295 of 353
5/22/2025
EXHIBIT B
Securities, Escrows & Fees
PROJECT: Linda Avenue Addition NUMBER OF REU's:2
APPLICANT: James M. Christiansen NO. OF LOT FRONTAGES 3
AREA (ACRES):1.22
IMPROVEMENTS COST
DEVELOPER IMPROVEMENT COSTS (Public)
SITE GRADING $3,720
EROSION CONTROL $1,513
LANDSCAPING $3,841
TRAIL $0
STREETS $0
STORM SEWER CONST.$0
SANITARY SEWER CONST.$0
WATERMAIN CONST.$0
ENGINEERING & SURVEYING $0
Total $9,074
Letter of Credit Amount X 150%$13,611
ESCROW for CITY'S COSTS
PLANNING/ REVIEW $0
ADMINISTRATION $280
ENGINEER PLAN REVIEW $2,000
ENGINEER CONSTRUCTION SERVICES $3,500
PROJECT FINAL DOCUMENTS & CITY ENGINEER $2,000
STREET LIGHT INSTALLATION $0
STREET & STORMWATER MAINTENANCE $1,000
PROPERTY TAXES $0
BOULEVARD TREE PLANTING $1,800
Total $10,580
DEVELOPMENT FEES
PARK DEDICATION $3,500
PARK DEDICATION CREDIT $0
Subtotal Park Dedication Fee $3,500
AUAR $0
GIS MAPPING FEE $180
STREET LIGHTING OPERATION $0
Total $3,680
TRUNK SANITARY SEWER
TRUNK CHARGE PER (ACRE OR UNIT)$3,602
AVAILABILITY CHARGE PER SAC UNIT $3,372
LATERAL SERVICE CONNECTION FEE $80.10/FT $19,985
TRUNK WATERMAIN
TRUNK CHARGE PER (ACRE OR UNIT)$5,176
AVAILABILITY CHARGE PER SAC UNIT $3,256
LATERAL SERVICE CONNECTION FEE $75.10/FT $18,737
TOTAL TRUNK SEWER & WATER FEES $54,128
SURFACE WATER MANAGEMENT $10,058
SURFACE WATER MANAGEMENT CREDIT $0
TOTAL SURFACE WATER MANAGEMENT FEES $10,058
Total $64,186
SUMMARY OF SECURITIES, ESCROW & FEES
SECURITY: DEVELOPER IMP'MENT COSTS $13,611
ESCROW FOR CITY COSTS $10,580
DEVELOPMENT FEES $3,680
SECURITY: TRUNK FEES $64,186
Page 296 of 353
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O
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Memorandum
To: Katie Larsen, Lino Lakes City Planner
From: Kris Keller PE, WSB Diane Hankee PE, Lino Lakes City Engineer
Date: May 7, 2025
Re: Linda Avenue Addition Preliminary Plat & Civil Plan Review 025258-000
As requested by City staff, WSB reviewed the Final Plat and Civil Plans for the Linda Avenue
Addition in Lino Lakes, MN, prepared by Plowe Engineering and received March 21, 2025. Our comments were made on the following documents:
•Linda Avenue Addition – Civil Plans prepared by Plowe Engineering, dated March 12,2025.
The following review comments should be responded to in writing by the applicant. There are additional redline comments on the plan set that should be responded to as well. Not all redline comments are in the review memo.
Plowe (3/12/2025) responses in red. WSB (5/7/2025) responses and new comments in blue.
Engineering
•Grading
The Linda Avenue Addition grading consists of grading the original single-family lot to
create two (2) single-family lots. There is a rural section along both Linda Avenue and
Hodgson Road/CSAH 49 with driveway accesses and culverts on Linda Avenue. A
drainage swale generally flows clockwise around the lots at minimal grade discharging to
the southwest.
Comments: 1.Maintain minimum 2% slopes with all drainage swales.
(Plowe 4/2/2025) Pads were raised and swales were redone for minimum
2% swales.
(WSB 4/18/2025) Complete
2.Provide existing grading information along the shared property line to thewest
•Provide elevation shots at the base of the adjacent building
(Plowe 4/2/2025) Shots Provided
(WSB 4/18/2025) Complete
Attachment 6. City Engineer Memo dated May 7, 2025
Page 297 of 353
Ms. Katie Larsen 05/07/2025 Page 2
Linda Avenue Addition Engineering Review
3.Call out EOF locations for the culverts across the driveways.
(Plowe 4/2/2025) EOF locations are called out
(WSB 4/18/2025) Complete
4.End the east side of the western culvert after the driveway and regrade thearea to the bottom of the ditch. The driveway elevation should not beextended to the east.
(Plowe 4/2/2025) Ditch extended to the west and the culvert was shortened
so the driveway cannot be extended eastward.
(WSB 4/18/2025) Complete
5.Verify the existing elevations between the rear grading limits and the existing
tree line to show that water is able to make it to the tree line.
•Currently it is shown as ~1% grade from the 901 to 900 contours
(Plowe 4/2/2025) The entire site was regraded including the swales to have
at least 2% drainage to the tree line.
(WSB 4/18/2025) Complete
6.(WSB 4/18/2025) Low floor elevations of building pads have been loweredfrom 901.1 to 896.4.
•Per city ordinance your low floor needs to be a minimum of 4’ abovethe seasonal high groundwater. The seasonal high groundwater level shallbe determined within 12 months of proposed construction of the structureby a soil scientist or geotechnical engineer registered in the State ofMinnesota as indicated by redoximorphic features such as mottling withinthe soil or by direct groundwater observation.
•Stormwater Management
Stormwater management is not required under City ordinance. Anoka County Highway Department (ACHD) requires drainage calculations and that the post-developed
rate/volume of runoff must not exceed the pre-developed rate/volume of runoff for the 10-
year storm event.
•Water Supply
The proposed water will be supplied by two existing 1-inch Type K copper services extended to the lots from Linda Avenue.
Comments:
1.Verify the existing well has been abandoned/sealed per MDH requirements
prior to construction.
•Note the existing well may be left in place for non-potable irrigation useif MDH setbacks can be met from the proposed utility services.
(Plowe 4/2/2025) Two wells on site have been sealed. Documentation
is provided as part of this submittal.
Page 298 of 353
Ms. Katie Larsen 05/07/2025 Page 3
Linda Avenue Addition Engineering Review
(WSB 4/18/2025) Complete
2.Locate the existing curb stops for both houses.
•City Public Works requires that both curb stops be replaced.
(Plowe 4/2/2025) A note has been made on the Title (C0) and Utility
(C2) Sheets.
(WSB 4/18/2025) Complete
•Sanitary Sewer
The proposed sanitary sewer will be supplied by two existing 4-inch diameter Schedule 40
PVC gravity service pipes extended to the lots from Linda Avenue.
Comments:
1.Provide proof to the City that the existing septic system has been removedper Anoka County requirements prior to construction(Plowe 4/2/2025) Owner provided proof of removal as part of this submittal
(WSB 4/18/2025) Complete
•Transportation
There is minimal impact to traffic or roads as this development simply splits the existing single-family lot into two smaller single family lots which will not generate significantly more traffic.
•Trails and sidewalks
There are no existing trails or sidewalks adjacent to the proposed development with
none being proposed.
•Wetlands and Mitigation Plan
Wetlands on the site were delineated and a WCA Notice of Decision was provided. There are no wetland impacts proposed with the project.
•Landscaping
The Linda Avenue Addition Site Landscape Plan will be reviewed by staff and the City’s Environmental Coordinator. The Environmental Coordinator will provide separate comments.
(Plowe 4/2/2025) Comments addressed (see next section)
(WSB 4/18/2025) Complete
•Floodplain
The Linda Avenue Addition does not impact floodplain.
•Drainage and Utility Easements
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Linda Avenue Addition Engineering Review
The only existing easement for the lot is a United Power Association easement along the southern 35’ feet of the lot which is to remain across both proposed lots.
(Plowe 4/2/2025) Surveyor to update PLAT and associated plans to provide the
required easements, ROWs, setbacks, etc. See attachments (BNDY SURVEY- RESOURCE, TREES AND PRE-PLAT) dated 7-16-24.
(WSB 4/18/2025) Complete
•The proposed Lot 1 will have 10’ in the front, 5’ on the sides, and the 35’ UPAeasement in the back.
•The proposed Lot 2 will have 10’ in the front, 5’ on the side common with Lot 1,
10’ on the side common to Hodgson Road/CSAH 49 and the 35’ UPA easement
in the back.
•The applicant is dedicating a drainage and utility easement over the back 35’.This would in the same location as the UPA easement and permissions maybe
required.
Note that the eastern 17’ of the parent lot will be dedicated for the Hodgson/ CSAH
49 right of way. Anoka County is requiring 27’ (60’ total) dedicated right of way west
of centerline.
(WSB 4/18/2025) Complete – See Final Plat
•Development Agreement
A development agreement will be required with the final plat.
•Grading Agreement
No grading agreement is required for this site.
•Stormwater Maintenance Agreement
No stormwater maintenance declaration agreement is required for this site.
•Permits Required
1.City of Lino Lakes Zoning Permit for Construction
(Plowe 4/2/2025) Noted
(WSB 4/18/2025) Complete
2.NPDES General Construction Permit
(Plowe 4/2/2025) To be applied for prior to construction
(WSB 4/18/2025) Complete
3.Anoka County Highway Department (ACHD) permit (ifnecessary)(Plowe 4/2/2025) Not needed(WSB 4/18/2025) Complete
Page 300 of 353
Ms. Katie Larsen 05/07/2025 Page 5
Linda Avenue Addition Engineering Review
If you or the applicant have any questions regarding these comments, please contact Kris Keller at (612) 419-3083 or kkeller@wsbeng.com. You may also contact Diane Hankee at (651) 982-2430 or dhankee@linolakes.us.
Page 301 of 353
1
CITY COUNCIL
REGULAR MEETING STAFF REPORT
AGENDA ITEM 7D
STAFF ORIGINATOR:Katie Larsen, City Planner
MEETING DATE:June 9, 2025
TOPIC:Consider Resolution No. 25-78 Approving Clearwater Commons
Preliminary Plat
VOTE REQUIRED:Simple Majority
______________________________________________________________________________
INTRODUCTION
The applicant, Capital Real Estate, Inc., submitted a land use application for Clearwater
Commons preliminary plat and vacation. The preliminary plat is for three (3) commercial lots
north of CSAH 14 (Main Street), west of I-35E, east of 21st Avenue North and south of the park
and ride. A stand along Chipotle Restaurant is proposed on Lot 1.
Tentative Review Schedule:
Complete Application Date:April 8, 2025
60-Day Deadline:June 7, 2025
Environmental Board Meeting:April 30, 2025
Park Board Meeting:N/A
Planning & Zoning Board Meeting:May 14, 2025
City Council Work Session:June 2, 2025
City Council Meeting:June 9, 2025
BACKGROUND
The Land Use Application is for the following:
•Preliminary Plat (Clearwater Commons)
o 3 commercial lots
•Vacation-Permanent Utility and Drainage Easement
This staff report is based on the following information:
Page 302 of 353
2
•Certificate of Survey prepared by Bogart, Pederson & Associates, Inc. dated January 10,
2025
•Resource Inventory prepared by Bogart, Pederson & Associates, Inc. dated January 10,
2025
•Preliminary Plat prepared by Bogart, Pederson & Associates, Inc. dated February 24,
2025
•Civil Plan Set prepared by Bogart, Pederson & Associates, Inc. dated March 7, 2025
•Stormwater Management Report prepared by Bogart, Pederson & Associates, Inc. dated
March 7, 2025
•Project Narrative dated March 3, 2025
•Easement Exhibits prepared by Bogart, Pederson & Associates, Inc. dated February 24,
2025
•Traffic Study prepared by SSTS LLC dated April 2, 2025
ANALYSIS
Existing Site Conditions
The 14 acre site is one existing lot legally described as Outlot A, Alino Addition. Per the
December 19, 2024 Preliminary Report of Geotechnical Exploration prepared by American
Engineering Testing, the site is an existing agricultural property with fairly flat terrain towards
the center and higher banks on the northwest and southeast corners. Elevations at the soil
borings ranged from 911 feet to 904 feet. Wetlands exist on site.
Zoning and Land Use
The site is zoned GB, General Business and is guided commercial per the City’s 2040
Comprehensive Plan. A restaurant is a permitted use.
Current Zoning GB, General Business
Existing Land Use Vacant Commercial
Future Land Use per 2040 Comp Plan Commercial
Utility Staging Area 1A=2018-2025
Surrounding Zoning and Land Use
Direction Zoning Existing Land Use Future Land Use
North PUD, Planned Unit
Development
Residential
(Watermark)
Low Density Mixed
Residential
South GB, General Business Commercial Commercial
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3
East GB, General Business Vacant Commercial Commercial
West City of Centerville City of Centerville City of Centerville
Subdivision Ordinance
Conformity with the Comprehensive Plan and Zoning Code
The preliminary plat is consistent with the comprehensive plan for commercial development
and zoning code requirements for GB, General Business lot size and lot width.
Lot Size Lot Width
GB Requirements 20,000 sf 100 ft
Lot 1 44,006 sf 197.77 ft
Lot 2 27,588 sf 117.22 ft
Lot 3 27,820 sf 120.08 ft
Blocks and Lots
The proposed preliminary plat contains the following areas:
Parcel Acres Purpose
Lot 1, Block 1 1.01 acres Chipotle Restaurant
Lot 2, Block 1 0.63 acres Future Retail
Lot 3, Block 1 0.64 acres Future Auto Service
Outlot A 11.88 acres Future development
TOTAL 14.16 acres
All additional road right-of-way along 21st Avenue North was dedicated on the Alino Addition
final plat.
Sheet C1, Total Site Plan shows potential future development of the site. This is not a final plan.
Future development of the outlots will require preliminary plat and final plat.
Streets and Alleys
CSAH 14 (Main Street) is an A-Minor Arterial Connector county road. No additional access
points or driveways are allowed along this section of Main Street.
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4
21st Avenue North is a minor collector City road.
Per Document #2075334.005, Declaration of Access Control, full access to the 14 acre site exists
600 feet north of Main Street from a private driveway, just south of the park and ride. The
proposed access 300ft north of Main Street will be restricted to right in/right out.
There are no public streets being constructed within the development. The internal system will
be private driveways.
A shared driveway and maintenance agreement will be required for all private driveways and
joint off-street parking areas.
Easements
Standard drainage and utility easements at least 10 feet wide have been provided along the lot
lines.
Public Land Dedication
The City will collect cash fee in lieu of land dedication for commercial development at the time
of final plat.
Clearwater Commons
2.28 acres x $2,600 per acre =$5,928
Site and Building Plan Review
A separate land use application for Site and Building Plan Review for the proposed Chipotle
Restaurant has been submitted. A restaurant is a permitted use in the GB, General Business
district; therefore, site and building plans will be reviewed administratively by staff.
Grading Plan and Stormwater Management
Per the City Engineer Memo-Chipotle (Clearwater Commons) dated May 7, 2025:
Stormwater management for the Chipotle site consists of constructing an underground BMP on
the east side of the site and leveraging an existing stormwater basin in the southwest corner of
the site.
Pre- and Post- Development Discharge Rates (cfs)
Condition 2-Year 10-Year 100-Year 10-Day Snowmelt
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5
Existing 9.37 14.37 21.04 Not required
Proposed 8.23 10.24 20.89 Not required
Additional comments/revisions are noted in the attached City Engineer memo.
Public Utilities
The site will be municipally served by an 8” sanitary sewer main and 8” watermain along 21st
Avenue North.
Tree Preservation, Mitigation Standards and Landscaping
Per the April 30, 2025 Environmental Board staff report, a resource inventory was completed
for the project showing 10 trees proposed for impacts. 9 of the trees are poplar and 1 willow
that would be considered significant trees. A survey of all significant trees onsite will be
required along with noting where the proposed removals are within the site. Determinations
should be made for the basic use area and any ESA’s within the site. Final tree mitigation will be
completed with each specific site.
Canopy cover, foundation landscaping, and screening requirements will be reviewed separately
for each commercial development.
Signage
A separate Sign Permit Application with detailed sign information is required for any permanent
or temporary signage.
Impervious Surface Coverage
Impervious surface coverage will be reviewed during site and building plan review for each lot.
Traffic Study
A Traffic Study was prepared by SSTS, LLC dated April 2, 2025. The study analyzed the following
intersections:
•Main St (CSAH 14) & 21st Avenue North
•21st Avenue North and Bank Driveway
•21st Avenue North and Michaud Way
Trip Generation
Page 306 of 353
6
The Proposed Project is estimated to generate the following new trips (not including pass-by
trips) on the roadway network:
•107 trips (58 entering and 49 exiting) during the morning traffic peak hour
•90 trips (45 entering and 45 exiting) during the evening traffic peak hour
•1,496 daily trips
Level of Service
Level of Service (LOS) is used to describe the operating conditions and driver delay (measured
in seconds) of an intersection. Operations are given letter designations from “A” (best
operating conditions) to “F” (worst conditions).
City Code Section 1007.020, Site Plan Review and Section 1001.013(2)(c), Premature
Subdivision establishes minimum Level Of Service (LOS) requirements. The ordinance states
that if the LOS is A or B, the proposed subdivision shall not the degrade the LOS more than one
grade. If the LOS is C or D, it shall not degrade the LOS. Intersections with a LOS of E or F must
be improved to ensure a LOS of D or better.
2025 Existing LOS
(AM/PM)
2027 Build LOS
(AM/PM)
Main St (CSAH 14) &
21st Avenue North A/B B/B
21st Avenue North
and Bank Driveway A/A A/A
21st Avenue North
and Michaud Way A/A A/A
The proposed Level of Service does not degrade by more than one (1) LOS; therefore, the traffic
generated by the proposed development is within the capabilities of the City.
Page 307 of 353
7
EQB Environmental Review
The site is within the 2005 I-35E Corridor AUAR environmental review boundary. The AUAR
was updated in May 2020. The AUAR identifies this site as commercial in the land use
scenarios. The proposed 3 lot commercial preliminary plat is consistent with commercial
development. No further environmental assessment is required.
Wetlands
The preliminary plat includes three (3) wetlands totaling 2.63 acres. These wetlands are not
within the Wetland Management Corridor (WMC). There will be 28,356 sf of impacts to
Wetland 3. These impacts will be mitigated via purchase of wetland banking credits.
The applicant will work with RCWD for Wetland Conservation Act regulations.
Shoreland District
The preliminary plat is not located in the Shoreland District.
Floodplain
There is no FEMA floodplain on site.
Additional City and Government Agency Review Comments
Anoka County Highway Department
Anoka County Highway Department comments are attached.
MN Department of Transportation
MNDOT comments are attached.
City of Centerville
City of Centerville comments are attached.
Public Safety Comments
The Lino Lakes Police and Fire Divisions reviewed the development and did not have any
comments.
Environmental Board
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The Environmental Board reviewed the project at their April 30, 2025 meeting and made
recommendation with conditions as noted in the attached memo.
Planning & Zoning Board
The Planning & Zoning Board held a public hearing on May 14, 2025. There was one (1) public
comment regarding pedestrian access and sidewalks. The Board recommended approval with a
7-0 vote.
Agreements
Stormwater Maintenance Agreement
The stormwater facilities will be privately maintained, and a Declaration for Maintenance of
Stormwater Facilities will be required. Both the Rice Creek Watershed District (RCWD) and the
City of Lino Lakes shall be parties to the Declaration
Development Agreement and Final Plat
The applicant shall submit a Land Use Application for final plat after preliminary plat approval. A
Development Agreement will then be prepared by the City as part of the final plat application.
Site Improvement Performance Agreement
Site Improvement Performance Agreements will be required for construction of the commercial
buildings.
Comprehensive Plan
The Clearwater Commons preliminary plat is consistent with the goals and policies of the
comprehensive plan regarding land use, housing, economic development, transportation, local
water management plan, sanitary sewer, water supply and parks, greenway and trails.
Land Use Plan
The Comprehensive Plan guides this property for commercial use. The preliminary plat is
consistent with commercial land use.
Housing Plan
The goals and policies of the Housing Plan are not negatively impacted by the three (3) lot
commercial preliminary plat.
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Economic Development
The three (3) lot commercial preliminary plat supports the City’s economic development plan.
Transportation Plan
Goals of the Transportation Plan are to ensure that street and roads are as safe as possible and
to reduce unnecessary traffic. CSAH 14 (Main Street) is an A-Minor Arterial Connector county
road. 21st Avenue North is a minor collector City road.
The exiting road system can accommodate the traffic generated by the three (3) lot commercial
preliminary plat.
Local Water Management Plan
The purpose of the water management program is to protect, preserve, and use natural surface
and groundwater storage and retention systems and prevent erosion of soil into surface water
systems. The commercial development will construct stormwater management BMP’s such as
curb, gutter, and stormwater ponds.
Sanitary Sewer Plan
The goal of the sanitary sewer plan is to maintain the city’s residents and businesses with an
affordable and safe sanitary sewer system. The three (3) lot commercial preliminary plat will be
served by an affordable and safe sanitary sewer system.
Water Supply Plan
A goal of the water supply plan is to provide residents and businesses with affordable potable
water that is safe and of high quality for daily consumption and fire demand. The three (3) lot
commercial preliminary plat will be served with a safe and high quality water supply.
Parks, Greenways and Trails
A goal and policy of the parks, greenways and trails plan is to continue to development and
fund recreational activities in the City. The City will require cash in lieu of land dedication for
the three (3) new commercial lots.
Findings of Fact
The findings of fact are detailed in the attached resolution.
Vacation- Permanent Utility and Drainage Easement
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A Permanent Utility and Drainage Easement per Doc. No. 2084186.005 exists in the southwest
corner of the site. A portion of the easement will be vacated to accommodate development.
The City Council will hold the public hearing which is tentatively scheduled for June 9, 2025.
RECOMMENDATION
Staff and Planning & Zoning Board recommend approval of the Clearwater Commons
preliminary plat.
ATTACHMENTS
1. Site Location & Aerial Map
2. Applicant Narrative
3. Clearwater Commons Preliminary Plat
4. Total Site Plan
5. City Engineer Memo dated May 7, 2025
6. Environmental Coordinator Memo dated May 5, 2025
7. Anoka County Highway Department Letter dated April 30, 2025
8. City of Centerville Letter dated May 6, 2025
9. MnDOT Letter dated May 14, 2025
10. Resolution No. 25-78 Approving Preliminary Plat
Page 311 of 353
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Site Location & Aerial Map-Clearwater CommonsAttachment 1 Site LocationAerial Map
Page 312 of 353
Land Use Application
Clearwater Commons
Applicant: Capital Real Estate Inc.
Date Submitted: March 3, 2025
1
Project Narrative
Capital Real Estate Inc. is pleased to submit plans for a new commercial retail
development at the northeast corner of Main Street and 21st Avenue North. We are proposing to
subdivide the existing Outlot A, Alino Addition to create a 2.28 acre development abutting Main
Street, further subdivided into three parcels. The proposed occupants of the lots include
Chipotle, Valvoline and a third, to-be-determined use.
With this application, we are applying for the following entitlements:
•Preliminary Plat (5 to 40 acres);
•Vacation of existing Utility and Drainage easements (to be replaced with a
reconfigured easement area);
•[Final plat to follow by separate application].
The intent of the Project is to provide and construct a commercial development with
associated infrastructure that includes grading for a drive aisle connection to 21st Avenue north to
serve three (3) retail buildings and associated site improvements, including parking lot areas,
stormwater improvements and landscaping (the “Project”). At the same time, the applicant is
proposing to construct an interior private drive to connect the Project to the existing drive aisle to
the north, which runs along the south boundary of the existing park-n-ride facility and out to 21st
Avenue North. Construction is expected to begin in Summer 2025 following watershed district
approvals, preliminary and final plat approval and Site Plan Approval from the City of Lino
Lakes.
Per the checklist for Preliminary Plat requirements:
Item 104. This application should not be deemed a premature subdivision pursuant to
section 1001.013. The proposed development is (a) consistent with the Comprehensive Plan, (b)
consistent with infill policies, (c) roads or highways are available to serve the subdivision
[applicable findings of traffic report forthcoming], (d) water supply is adequate and (e) waste
disposal system is adequate.
Item 110. No conservation easements or establishment of homeowners association are
proposed. Buyer and Seller are currently negotiating exclusive use covenants for the benefit of
the proposed restaurants and retailers provided but no document is currently available. This will
be a private document, recorded by separate instrument at same time as plat filing. A final
version can be made available for city review as a part of the Final plat application. No common
open spaces are proposed.
Item 111. A proposed private variable width access and utility easement is shown on the
Preliminary Plat covering the east / west drive aisle that straddles the northerly property line of
Attachment 2. Applicant Narrative
Page 313 of 353
Land Use Application
Clearwater Commons
Applicant: Capital Real Estate Inc.
Date Submitted: March 3, 2025
2
the proposed development and the southerly boundary of the remaining property to the north. A
Reciprocal Easement Agreement will be entered into between Buyer and Seller appointing one
party the maintaining owner of any common improvements within the easement area.
A proposed private 50’ access and utility easement is shown on the preliminary Plat covering the
north/south drive aisle connecting the proposed development to the existing private drive to the
north. A Reciprocal Easement Agreement will be entered into between Buyer and Seller
appointing one party the maintaining owner of any common improvements within the easement
area.
From these easement areas, private utilities, drainage and roads can be extended in the future to
serve adjacent property.
Stormwater / Wetlands / Rice Creek Watershed District (RCWD)
Application has been made to RCWD for both Wetland Mitigation approval and a
Stormwater Permit and is currently under review.
• The proposed fill of existing wetlands along 21st Avenue North is proposed to be
offset by the purchase of wetland mitigation credits.
• The southwest corner of the proposed development is currently a stormwater pond
that receives runoff from 21st Avenue North and the other stormwater ponds on
the east side of 21st Avenue North. The pond then outflows to the southwest to
connect to City storm sewer. This pond is currently subject to a rectangular
Drainage and Utility Easement. We are proposing to reconfigure the pond area,
including construction of a retaining wall (approximately 4.5’ tall at its highest
point) to reduce the size but maintain the same volume within the pond. A portion
of the Drainage and Utility Easement is to be vacated.
• Other stormwater requirements for the new development are proposed to be
satisfied by a shared, underground stormwater facility that discharges into the
reconfigured pond in the southwest corner of the development.
Page 314 of 353
∆
∆
Anoka County, MN
VICINITY MAP
Sec. 24, Twp. 31, Rng. 22
Site
35E
24
OUTLOT A
Du
Lot 1 Lot 2 Lot 3
Block 1
ΔΔΔ
Δ
Δ
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NeA
NoA
Wb
Du
Du
Wb
Wb
Attachment 3. Clearwater Commons Preliminary Plat
Page 315 of 353
∆
Outlot A
Anoka County, MN
VICINITY MAP
Sec. 24, Twp. 31, Rng. 22
Δ
Du
Gc
NeA
NoA
Wb
Du
Site
35E
24
Page 316 of 353
∆
Lot 1 Lot 2 Lot 3
Outlot A
Δ
Δ
∆
Δ
Block 1
Δ
Du
Wb
Wb
Anoka County, MN
VICINITY MAP
Sec. 24, Twp. 31, Rng. 22
Site
35E
24
Du
Page 317 of 353
∆
Lot 1 Lot 2 Lot 3
Outlot A
Δ
∆
Block 1
Δ
Δ
Δ
Δ
Anoka County, MN
VICINITY MAP
Sec. 24, Twp. 31, Rng. 22
Site
35E
24
Du
Page 318 of 353
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2,325 S.F
29 STALLS.
FUTURE RETAIL2,230 S.F.28 STALLS
FUTURE AUTO SERVICE1,870 S.F.9 STALLS
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TWIN CITY AREA 651-454-0002
MINNESOTA TOLL FREE 1-800-252-1166
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PROPOSED TURF ESTABLISHMENT (SOD)
PROPOSED ASPHALT PAVEMENT
CONCRETE CURB AND GUTTER - B612
LEGEND:
PROPOSED SIGN
PROPOSED CONCRETE PAVEMENT
KEY PLAN
POTENTIAL DEVELOPMENT
PROPOSED CHIPOTLE FUTURE RETAIL
FUTURE AUTO SERVICE
Attachment 4. Total Site Plan
Page 319 of 353
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Memorandum
To: Katie Larsen, Lino Lakes City Planner
From: Diane Hankee PE, Lino Lakes City Engineer
Date: May 7, 2025
Re: Clearwater Commons Preliminary Plat Review 028758-000
WSB reviewed the Preliminary Plat submittal for the Clearwater Commons site in Lino Lakes, MN, received April 14, 2025. The site is approximately 14.1 acres and located east of 21st Avenue and north of Main Street. Comments were made on the following documents:
•Clearwater Commons – Preliminary Plat submittal prepared Bogart, Pederson &Associates, dated March 7, 2025, received April 14, 2025.
The following review comments should be responded to in writing by the applicant. There are additional redline comments on the plan set that should be responded to as well. Not all redline comments are in the review memo.
Engineering
•General
The Clearwater Commons commercial development proposes to create three (3) current
commercial lots with looping access from 21st Avenue North through the site to the private
street to the north and outlots the remaining area for future commercial development. A
Master plan was provided that laid out an idea of how the remaining outloted areas could be
platted in the future.
•Grading
A grading and drainage plan was provided for the site which included paved areas, curb, and retaining walls for the initial Chipotle site as well as the looping access to the private road to the north.
Comments: 1.See comments provided on Chipotle Site review memo and plan redlines2.Provide all structure inlet elevations3.Provide EOF elevations, locations and routes for all low points4.Per Anoka County Reviewa.Internal site grading shall not commence until the requested ACHDEngineering plan approvals are received and the applicable permits can beissued.b.As proposed, the plat will not introduce any new access points onto CSAH14, and the right of access is dedicated to Anoka County in the plat. Any
Attachment 5. City Engineer Memo dated May 7, 2025
Page 320 of 353
Ms. Katie Larsen 5/7/2025 Page 2
Clearwater Commons – Engineering Review
existing driveways and field entrances shall be removed, and the ditch section restored to match existing depth, slope, and grades. c. Please note that no plantings or private signs will be permitted within the
county right of way and care must be exercised when locating private signs, building, structures, plantings, berms, etc. outside of the county right of way, so as not to create any new sight obstructions for this section of CSAH 14.
• Stormwater Management
The stormwater management calculations for the Clearwater Commons preliminary plat match those of the Chipotle site, see comments for that site. Additional comments on detailed storm sewer review may still come up for the non-Chipotle lots as they submit for
site plan reviews.
• Water Supply
The existing 8” watermain stub at the intersection with 21st Avenue will be utilized and
extended to the eastern limits of the development to serve the 3 commercial lots to the south and potentially one or more of the future commercial lots to the north. Comments: 1. We recommend that the City Deputy Director of Public Safety-Fire Division review the proposed plan for water supply and hydrant coverage. a. Verify adequate fire flows for 8” non-looped design 2. Call out all utility crossings a. Provide minimum 18" separation between water and sewer b. Insulate when separation between water and storm sewer is less than 36" 3. Provide utility service(s) for future commercial lots to the north a. Consider extending watermain along access road north and looping to Michaud Way to improve resiliency and limit impacts to the roadway with possible future utility installations. 4. Note existing 8" gate valve shown on watermain stub in record plans a. Test existing gate valve (2015) and if keeping i. Connect to existing 8" DIP watermain; delete proposed 8" gate valve if not keeping ii. Remove existing 8" DIP pipe back to and including existing gate valve; Connect to existing 8" DIP watermain with new 8" gate valve 5. Install 8" gate valve to isolate Lot 1/Chipotle service 6. Call out phase limits for Lot 2 water service
• Sanitary Sewer
The existing 8” sanitary sewer stub at the intersection with 21st Avenue will be utilized and extended to the eastern limits of the development to serve the 3 commercial lots to the south and potentially one or more of the future commercial lots to the north.
Comments:
Page 321 of 353
Ms. Katie Larsen 5/7/2025 Page 3
Clearwater Commons – Engineering Review
1. Match existing sanitary sewer pipe slope (0.40% - field verify) from connection through to first structure 2. Adjust SAN MH 1-6 location such that angles are at or greater than 90 degrees
a. Avoid placing in proposed wheel paths b. Better clarify (provide detail) how the proposed 3’+ drop will be achieved 3. Consider 6" (instead of 4”) diameter services for Lots 1& 2 for future flexibility of commercial tenants 4. DOLI typically requires minimum 2.00% slope with service pipes less than 8"
• Transportation
The current Clearwater Commons development proposes extending an access road to
the east from the existing entrance at 21st Avenue and extending to the eastern
development limits. A second access road is proposed to be teed from the first access
road to the north to connect to Michaud Way. A traffic study and analysis was conducted for the overall development and redline comments will be provided for the submitted study. Comments: 1. A right-in right-out access is required at the intersection of the access road with 21st Avenue a. A median (porkchop) at the intersection will be required to direct traffic 2. The submitted Traffic Impact Study is in the process of being reviewed and additional comments will be forthcoming. 3. Provide specific typical sections for access roads a. Note proposed road crown or cross drainage 4. Per Anoka County Review a. As proposed, the plat will not introduce any new access points onto CSAH 14, and the right of access is dedicated to Anoka County in the plat.
• Wetlands and Mitigation Plan
The site is proposing to impact 28,573 square feet of an existing wetland. This impact is proposed to be offset by purchasing wetland credits.
• Landscaping
The City’s Environmental Coordinator to review landscaping and provide additional in-depth comments when provided.
Comments:
1. It is recommended that tree plantings are deconflicted with drainage structures to avoid future root intrusion. This conflict is present for CBMH 4-8.
• Floodplain
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Ms. Katie Larsen 5/7/2025 Page 4
Clearwater Commons – Engineering Review
No floodplain impacts are proposed on site.
• Drainage and Utility Easements Comments: 1. Clarify limits of public and private utilities a. Additional utility easements are to be provided with shared utility mainline extensions (not services). 2. Drainage and utility easements are required for stormwater systems. This includes the area encompassing the 100-yr HWL of any BMPs. Existing utility (sanitary and water) easements to remain and additional utility easements are to be provided
with shared utility mainline extensions (not services).
3. The full footprint of the underground BMP must be contained within a drainage and
utility easement. 4. Per Anoka County Review a. The existing right of way along CSAH 14 is approximately 80 feet north of centerline which should be sufficient for future reconstruction purposes.
• Development Agreement
A Development Agreement will be required with the final plat.
• Grading Agreement Grading agreement not required at this time.
• Stormwater Maintenance Agreement
The stormwater facilities will be privately maintained and a Declaration for Maintenance of Stormwater Facilities will be required. Both the Rice Creek Watershed District (RCWD) and the City of Lino Lakes shall be parties to the Declaration.
• Permits Required
1. NPDES General Construction Permit 2. City of Lino Lakes Zoning Permit for construction 3. MDH Watermain Extension
4. MPCA/MCES Sanitary Sewer Main Extension
If you or the applicant have any questions regarding these comments, please contact Kris Keller at (612) 419-3083 or kkeller@wsbeng.com. You may also contact Diane Hankee at (651)
982-2430 or dhankee@linolakes.us.
Page 323 of 353
To: Katie Larsen, City Planner
From: Tom Hoffman, Environmental Coordinator
Date: April 30, 2025
Re: Environmental Comments – Clearwater Commons Preliminary Plat
Environmental Board had recommended the following at their April 30, 2025 meeting:
1.Recommend stubbing or extending future sidewalk to the north along the
proposed road for future pedestrian connections.
2.Sidewalk can be added when additional lots are subdivided for development.
Stubbing the sidewalk now will make sure the pedestrian ramps will be in
compliance and not have to regrade or remove existing walk.
3.Ten trees are proposed for impacts on the resource inventory page. Provide a
tree survey of all trees onsite that are significant.
4.Trees to be removed should be categorized by area. If they are in the basic use
area mitigation is not required. Trees within an ESA require additional
mitigation.
5.Landscaping and planting requirements are to be met individually as each lot
develops.
6.Show maintenance access to the new proposed outlet to the existing sw
stormwater basin. It appears that the proposed retaining wall would limit future
maintenance.
7.Currently proposing sod along the SW stormwater basin. This area should have a
native buffer. Use MNDOT seed mix to establish buffer
8.Sod is being proposed along private road, recommend using low mow turf grass
or native grasses where feasible.
9.Water conservation should be considered by reducing areas that need required
maintenance and watering.
10.Stormwater management for the site is to be reviewed by the City Engineer and
will be required for each site to meet requirements at the time of building.
11.Proposed underground filtration will require pretreatment and additional access
points for future maintenance and inspection.
Environmental Memo
Attachment 6. Environmental Coordinator Memo dated May 5, 2025
Page 324 of 353
Page 2
12. Redundant perimeter control is shown around wetlands and existing stormwater
facilities. Note or show detail that redundant perimeter control should be
spaced 3-5’ apart.
13. Final review of erosion and sediment control will be completed with final plans.
14. Review of rare, unique, and sensitive areas should be completed for the site.
Primarily areas of wetland impact should be included to verify there are no rare
or endangered wetland species.
15. Copy of final NPDES permit will be required be issuance of grading permit. All
requirements for the SWPPP shall meet MPCA design standards.
16. Provide a Blandings Turtle mitigation plan
a.
Page 325 of 353
Attachment 7. Anoka County Highway Department Letter dated April 30, 2025
WĂŐĞϯϮϲŽĨϯϱϯ
Page 327 of 353
Stantec Consulting Services Inc. 733 Marquette Avenue, Suite 1000 Minneapolis MN 55402-2314
May 6, 2025
Athanasia Lewis – Interim City Administrator City of Centerville 1880 Main Street Centerville, MN 55038
Dear Ms. Lewis,
Reference: Preliminary Plat and Site Plan Review – Clearwater Commons (City of Lino Lakes)
We have reviewed the site plan dated March 12, 2025 for the proposed Chipotle site located in the
northeast quadrant of CSAH 14 (Main Street) and 21st Avenue North in Lino Lakes. The following are our
comments regarding the proposed development:
Traffic Engineering Notes
1.The applicant should submit a traffic engineering report detailing the proposed traffic impacts to 21st
Avenue North.2.Turn lanes should be striped on southbound 21st Avenue N to the immediate north of the east-westaccess road to the proposed commercial development.
General Notes
1.The Owner must sweep all sediment from 21st Avenue Nand any adjacent streets daily duringconstruction.2.The owner must regularly maintain and replace inlet protection within 21st Avenue duringconstruction.3.City staff will monitor any erosion or tracking of dirt within the City of Centerville.
Regards,
Stantec Consulting Services Inc.
Kellie Schlegel, PESenior Associate, Project Manager Phone: (612) 712-2125 kellie.schlegel@stantec.com
Attachment 8. City of Centerville Letter dated May 6, 2025
Page 328 of 353
Metropolitan District
Waters Edge Building
1500 County Road B-2 West
Roseville, MN 55113
Page 1 of 2
May 14, 2025
Katie Larsen
City Planner
City of Lino Lakes
600 Town Center Parkway
Lino Lakes, MN 55014
SUBJECT: Clearwater Commons and Chipotle
MnDOT Review #P25-020
NW quad of I35E and Main St (CSAH 14)
Lino Lakes, Anoka County
Dear Katie Larsen,
Plats
The Minnesota Department of Transportation (MnDOT) has reviewed the preliminary plat for Clearwater
Commons and Chipotle, in compliance with Minnesota Statute 505.03, subdivision 2, Plats. MnDOT has the
following comments:
Water Resources
A MnDOT drainage permit may be required before development occurs. The permit applicant shall demonstrate
that the off-site runoff entering MnDOT drainage system(s) and/or right of way will not increase. The drainage
permit application, including the information below, should be submitted online to:
https://olpa.dot.state.mn.us/OLPA/. Please upload this letter with the drainage permit application.
The following information must be submitted with the drainage permit application:
1. Grading plans, drainage plans, and hydraulic calculations demonstrating that proposed flows to MnDOT
right of way remain the same as existing conditions or are reduced.
2. Existing and proposed drainage area maps with flow arrows and labeling that corresponds with the
submitted calculations.
3. Hydro CAD model and PDF of output for the 2, 10, and 100-year Atlas 14 storm events.
Once a drainage permit application is submitted, a thorough review will be completed and additional
information may be requested. Please contact Jason Swenson, Water Resources Engineering, at
jason.swenson@state.mn.us or 651-234-7539 with any questions.
Transit
Route 275 travels on 21st Ave to a park-and-ride just north of the development site. This may have impacts to
transit operations, and we recommend you inform Metro Transit of this project.
Please coordinate with Metro Transit at the following email address if there are any impacts to bus stops in the
area: Transit-BusOps-StreetSup-AssistManagers@metc.state.mn.us.
Page 329 of 353
Page 2 of 2
Please contact Amrish Patel, Transit Advantages Coordinator, at amrish.patel@state.mn.us or 651-234-7949,
with any questions.
Permits
No permanent impacts to MnDOT right of way are allowed. Any work that affects MnDOT right of way will
require an appropriate permit. All permits are available and must be applied at:
https://olpa.dot.state.mn.us/OLPA/. Upload this letter when applying for permits.
For questions regarding permit submittal requirements, please contact Buck Craig of MnDOT’s Metro District
Permits Section at buck.craig@state.mn.us or 651-775-0405.
Review Submittal Options
MnDOT’s goal is to complete reviews within 30 calendar days. Review materials received electronically can be
processed more rapidly. Do not submit files via a cloud service or SharePoint link. In order of preference, review
materials may be submitted as:
1. Email documents and plans to metrodevreviews.dot@state.mn.us. Attachments may not exceed 20 MB
(megabytes) per email. Documents can be zipped as well. If multiple emails are necessary, number each
email.
2. Files over 20 MB can also be uploaded to MnDOT’s Web Transfer Client site:
https://mft.dot.state.mn.us. Contact metrodevreviews.dot@state.mn.us, and staff will create a shared
folder in which files can be uploaded to. Please send an accompanying email with a narrative for the
development.
You are welcome to contact me at regina.burstein@state.mn.us with any questions.
Sincerely,
Regina Burstein
Senior Planner
Copy sent via email:
Jason Swenson, Water Resources
Buck Craig, Permits
Chinou Vue, Right of Way
Yuping Wu, Right of Way
Rabi Pariyar, Traffic
Brandi Kastner, Traffic
Amrish Patel, Transit
Michael Parent, Area Engineer
Mohammad Dehdashti, Design
Michael Kowski, Maintenance
Suzy Scotty, Ped/Bike/ADA Planning
Keith Jakober, Surveying
Tod Sherman, Planning
Cameron Muhic, Planning
Scott Shaffer, Planning
Joseph Widing, Metropolitan Council
Page 330 of 353
1
CITY OF LINO LAKES
RESOLUTION NO. 25-78
RESOLUTION APPROVING CLEARWATER COMMONS PRELIMINARY PLAT
WHEREAS, the City received a land use application for Clearwater Commons preliminary
plat (“Development”); and
WHEREAS, City staff completed review of the Development based on the following
submittals:
•Certificate of Survey prepared by Bogart, Pederson & Associates, Inc. dated January 10,
2025
•Resource Inventory prepared by Bogart, Pederson & Associates, Inc. dated January 10,
2025
•Preliminary Plat prepared by Bogart, Pederson & Associates, Inc. dated February 24,
2025
•Civil Plan Set prepared by Bogart, Pederson & Associates, Inc. dated March 7, 2025
•Stormwater Management Report prepared by Bogart, Pederson & Associates, Inc.
dated March 7, 2025
•Project Narrative dated March 3, 2025
•Easement Exhibits prepared by Bogart, Pederson & Associates, Inc. dated February 24,
2025
•Traffic Study prepared by SSTS LLC dated April 2, 2025; and
WHEREAS, a public hearing was held before the Planning & Zoning Board on May 14,
2025 and the Board recommended approval of the preliminary plat with a 7-0 vote.
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota that:
FINDINGS OF FACT
Per City Code Section 1001.013, Premature Subdivision:
(1) General. Any concept plan, preliminary plat or final plat deemed premature pursuant to
the following criteria shall be denied by the City Council.
(2) Conditions for establishing a premature subdivision. A subdivision may be deemed
premature should any of the following conditions not be met.
(a) Consistency with the Comprehensive Plan. Including any of the following:
1. Land use plan;
2. Transportation plan;
3. Utility (sewer and water) plans;
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2
4. Local water management plan;
5. Capital improvement plan; and
6. Growth management policies, including MUSA allocation criteria.
Clearwater Commons preliminary plat is consistent with the goals and policies of the
comprehensive plan.
(b) Consistency with infill policies. A proposed urban subdivision shall meet the city's infill
policies:
1. The urban subdivision must be located within the Metropolitan Urban Service Area
(MUSA) or the staged growth area as established by the city's Comprehensive Plan;
2. The cost of utilities and street extensions must be covered by one or more of the
following:
a. An immediate assessment to the proposed subdivision;
b. One hundred percent of the street and utility costs are privately financed by the
developer;
c. The cost of regional and/or oversized trunk utility lines can be financed with
available city trunk funds; and
d. The cost and timing of the expenditure of city funds are consistent with the city's
capital improvement plan.
3. The cost, operation and maintenance of the utility system are consistent with the
normal costs as projected by the water and sewer rate study; and
4. The developer payments will offset additional costs of utility installation or future
operation and maintenance.
Clearwater Commons preliminary plat is consistent with infill policies. The development is within
the current Utility Staging Area 1A (2018-2025). The cost and timing of the expenditure of city
funds are consistent with the city’s capital improvement plan. The cost, operation and
maintenance of the utility system are consistent with the normal costs projected by the water
and sanitary rate study. No future utility costs are proposed.
(c) Roads or highways to serve the subdivision. A proposed subdivision shall meet the
following requirements for level of service (LOS), as defined by the Highway Capacity
Manual:
1. If the existing level of service (LOS) outside of the proposed subdivision is A or B, traffic
generated by a proposed subdivision will not degrade the level of service more than one
grade;
2. If the existing LOS outside of the proposed subdivision is C, traffic generated by a
proposed subdivision will not degrade the level of service below C;
3. If the existing LOS outside of the proposed subdivision is D, traffic generated by a
proposed subdivision will not degrade the level of service below D;
4. The existing LOS must be D or better for all streets and intersections providing access
to the subdivision. If the existing level of service is E or F, the subdivision developer must
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3
provide, as part of the proposed project, improvements needed to ensure a level of
service D or better;
5. Existing roads and intersections providing access to the subdivision must have the
structural capacity to accommodate projected traffic from the proposed subdivision or
the developer will pay to correct any structural deficiencies;
6. The traffic generated from a proposed subdivision shall not require city street
improvements that are inconsistent with the Lino Lakes capital improvement plan.
However, the city may, at its discretion, consider developer-financed improvements to
correct any street deficiencies;
7. The LOS requirements in divisions (2)(c)1. to 4. above do not apply to the I-35W/Lake
Drive or I-35E/Main St. interchanges. At city discretion, interchange impacts must be
evaluated in conjunction with Anoka County and the Minnesota Department of
Transportation, and a plan must be prepared to determine improvements needed to
resolve deficiencies. This plan must determine traffic generated by the subdivision
project, how this traffic contributes to the total traffic, and the time frame of the
improvements. The plan also must examine financing options, including project
contribution and cost sharing among other jurisdictions and other properties that
contribute to traffic at the interchange; and
8. The city does not relinquish any rights of local determination.
Clearwater Commons preliminary plat meets the requirements for level of service (LOS). The
proposed Level of Service does not degrade by more than one (1) LOS; therefore, the
development is not considered premature. Existing roads and intersections providing access to
the subdivision have the structural capacity to accommodate projected traffic from the
proposed subdivision. No street improvements are proposed that are inconsistent with the City’s
capital improvement plan. The city does not relinquish any rights of local determination.
(d) Water supply. A proposed subdivision shall be deemed to have an adequate water
supply when:
1. The city water system has adequate wells, storage or pipe capacity to serve the
subdivision;
2. The water utility extension is consistent with the Lino Lakes water plan and offers the
opportunity for water main looping to serve the urban subdivision;
3. The extension of water mains will provide adequate water pressure for personal use
and fire protection; and
4. The rural subdivision can demonstrate that each of the proposed lots can be provided
with a potable water supply.
Clearwater Commons preliminary plat will have an adequate water supply.
(e) Waste disposal systems. A proposed subdivision shall be served with adequate waste
disposal systems when:
1. The urban sewered subdivision is located inside the city's MUSA or is consistent with
the MUSA allocation criteria;
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4
2. The city has sufficient MUSA and pipe capacity to serve the subdivision if developed to
its maximum density;
3. The subdivision will result in a sewer extension consistent with Lino Lakes sewer plan
and capital improvement plan;
4. A rural subdivision can demonstrate that each lot can be served by an adequate
sanitary sewer disposal system; and
5. A rural subdivision with a proposed communal sanitary sewer or water system has an
effective long range management and maintenance program with proper financing.
Clearwater Commons preliminary plat will be served with an adequate waste disposal system.
BE IT FURTHER RESOLVED the Clearwater Commons preliminary plat is not a premature
subdivision; and
BE IT FURTHER RESOLVED the Clearwater Commons preliminary plat is approved
subject to the following conditions:
1. A shared access, parking, and maintenance agreement and exhibit shall be recorded.
2. The Permanent Utility and Drainage Easement per Doc. No. 2084186.005 shall be vacated
contingent upon filing of the final plat.
BE IT FURTHER RESOLVED the following items shall be addressed in conjunction with
the Clearwater Commons final plat land use application submittal:
1. All comments from the City Engineer memo dated May 7, 2025.
2. All comments from the Environmental Coordinator memo dated May 5, 2025.
3. All comments from Anoka County Transportation Division letter dated April 30, 2025.
4. All comments from City of Centerville letter dated May 6, 2025.
5. Clearwater Commons Preliminary Plat:
a. Include standard drainage and utility detail.
6. Preliminary Plan, Title Page:
a. Rename Clearwater Commons Preliminary Plans
7. Sheet C3, South Site Plan:
a. Right in/right out access to south driveway shall be clearly shown.
b. A minimum of five (5) feet is required between the trash enclosure/parking lot
and back of curb.
Adopted by the City Council of the City of Lino Lakes this _________day of ______________,
2025.
Page 334 of 353
5
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Roberta Colotti, CMC, City Clerk
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1
CITY COUNCIL
REGULAR MEETING STAFF REPORT
AGENDA ITEM 7E
STAFF ORIGINATOR:Diane Hankee, City Engineer
MEETING DATE:June 9, 2025
TOPIC: PUBLIC HEARING: Consider 1st Reading of Ordinance No. 11-25,
Vacating drainage and utility easement on Outlot A, Alino
Addition
VOTE REQUIRED:Super Majority
_____________________________________________________________________________
INTRODUCTION
Staff is requesting City Council consideration of the 1st Reading of Ordinance No. 11-25,
vacating drainage and utility easement on Outlot A, Alino Addition.
BACKGROUND
The Clearwater Commons preliminary plat and commercial development is located on a 2.28-
acre site north of CSAH 14 (Main Street), east 21st Avenue North and west I-35E. The existing
site consists of Outlot A. The developer, Capital Real Estate, Inc, is proposing to preliminary
plat three (3) commercial lots on a part of Outlot A. As a result of the newly proposed plat,
there is an existing easement that is proposed to be modified to accommodate the new
development. The new plat will grant permanent easements to serve the development.
The existing easement, Document #2084186.005, is an easement for drainage and utility
purposes, and a portion of the easement shall be vacated contingent upon filing of the
Clearwater Commons final plat.
The second reading of the ordinance is scheduled for June 23, 2025.
RECOMMENDATION
Staff is recommending approval of the 1st Reading of Ordinance No. 11-25, vacating drainage
and utility easement on Outlot A, Alino Addition.
ATTACHMENTS
1. Ordinance No. 11-25
Page 336 of 353
1st Reading:Website Notice:
2nd Reading:Publication:
Adoption:Effective:
CITY OF LINO LAKES
ORDINANCE NO. 11-25
VACATING DRAINAGE AND UTILITY EASEMENT
(OUTLOT A, ALINO ADDITION, ANOKA COUNTY, MINNESOTA)
The City Council of Lino Lakes ordains:
Section 1: Findings of Fact
1. The City Council of Lino Lakes has determined to vacate the drainage and utility
easement (“Easement”) as shown in Attachment A and legally described as follows:
That portion of OUTLOT A, ALINO ADDITION, Anoka County, Minnesota to be vacated
describes as follows:
The north 20.00 feet of the south 79.00 feet of the west 161.00 feet and the east 10.00
feet of the west 171.00 feet of the north 64.00 feet of the south 79.00 feet of said
OUTLOT A, ALINO ADDITION.
2. A public hearing was held on June 9, 2025 before the City Council in the City Hall Council
Chambers after due published and posted notice had been given and reasonable
attempts were made to give personal notice to all affected property owners, and all
persons interested were given an opportunity to be heard; and
3. It appears to be in the best interest of the City to vacate such Easement; and
4. This ordinance shall be recorded with Anoka County; and
5. Four-fifths of all members of the City Council concur with this ordinance.
Section 2: Drainage and Utility Easement Vacated
The Easement legally described herein is hereby vacated upon recording of Clearwater
Commons final plat with Anoka County.
Section 4: Effect
This ordinance shall be in force and effect from and after its passage and publication according
to the Lino Lakes City Charter and upon filing of the ordinance.
Page 337 of 353
Adopted by the Lino Lakes City Council this ____ day of ________________, 2025.
BY: ____________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Roberta Colotti, CMC, City Clerk
Page 338 of 353
Page 339 of 353
OUTLOT A
Lot 1 Lot 2 Lot 3Block 1
Lot 1
Lot 2
Block
1
Page 340 of 353
1
CITY COUNCIL
REGULAR MEETING STAFF REPORT
AGENDA ITEM 7F
STAFF ORIGINATOR:Diane Hankee, PE, City Engineer
MEETING DATE:June 9, 2025
TOPIC:Consider Resolution No. 25-85, Accepting Quote for Test Well No.
7B Grading
VOTE REQUIRED:Simple Majority
______________________________________________________________________________
INTRODUCTION
Staff is requesting authorization to accept quotes and award the construction contract for the
Test Well No. 7B Grading located at the Water Treatment Plant site.
BACKGROUND
On November 4, 2025 the City authorized the design and analysis of a test well in preparation
for the Well No. 7B permit application, see enclosed map. Prior to drilling the new production
well, the city is required to drill a test well.
On May 27, 2025 the City accepted quotes and awarded the construction contract for Test Well
No. 7B to Traut Companies, who will use sonic drilling to mitigate sandstone fracture failures.
The proposed new Well No. 7B would replace existing well No. 2 which has not been in service
due to poor water quality. The new test well and production well would be located at the
Water Treatment Plant site, eliminating the need for a pumphouse and reducing the length of
raw watermain needed to connect the well to the treatment plant.
The City requested quotes from three contractors to complete the grading work needed to
build up the test well site. The City may have some additional electrical costs along with
grading. The quotes for the project were received on June 3, 2025 and are outlined below:
CONTRACTOR QUOTE
Arndt Construction, Inc.$48,520.00
Park Construction Co.$117,283.84
R.L. Larson Excavating, Inc.Did Not Quote
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2
The low quote was submitted by Arndt Construction, Inc. of Hugo, Minnesota, in the amount of
$48,520.00.
The completion date for this project is August 29, 2025. Funding for the project is through the
Area and Unit Trunk Fund.
RECOMMENDATION
Staff recommends adoption of Resolution No. 25-85 accepting quotes and awarding a
construction contract for Test Well No. 7B in the amount of $48,520.00 to Arndt Construction,
Inc.
ATTACHMENTS
1. Resolution No. 25-85
2. Project Location Map
Page 342 of 353
CITY OF LINO LAKES
RESOLUTION NO. 25-85
RESOLUTION ACCEPTING QUOTES, AND AWARDING A CONSTRUCTION
CONTRACT, TEST WELL NO. 7B GRADING
WHEREAS, pursuant to a request for quotes for the construction of Test Well No. 7B
Grading, quotes were received, and tabulated:
WHEREAS, the low quote was submitted by Arndt Construction, Inc. of Hugo,
Minnesota, in the amount of $48,520.00; and
WHEREAS, the funding for the project is through the Area & Unit Trunk Fund; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota that
the Mayor and Clerk are hereby authorized and directed to enter into a contract with Arndt
Construction, Inc. for the construction of Test Well No. 7B Grading in the amount of
$48,520.00;
Adopted by the City Council of the City of Lino Lakes this 9th day of June, 2025.
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Roberta Colotti, City Clerk
CONTRACTOR QUOTE
Arndt Construction, Inc.$48,520.00
Park Construction Co.$117,283.84
R.L. Larson Excavating, Inc.Did Not Quote
Page 343 of 353
Page 344 of 353
1
CITY COUNCIL
REGULAR MEETING STAFF REPORT
AGENDA ITEM 7G
STAFF ORIGINATOR:Michael Grochala, Community Development Director
MEETING DATE:June 9, 2025
TOPIC:Public Works Building
i. Consider Resolution No. 25-67, Approving Professional
Services Contract with RJM Construction, Construction
Manager as Agent
ii. Consider Resolution No. 25-73, Approving Amendment to
Professional Services Contract with Oertel Architects, Civil
Engineering and Survey Services
VOTE REQUIRED:Simple Majority
______________________________________________________________________________
INTRODUCTION
Staff is requesting City Council consideration to approve a Construction Manager as Agent
(CMa) contract with RJM Construction and an amendment with to the contract with Oertel
Architects to retain Design Tree as a subconsultant to complete Civil Engineering and Surveying
Services for the proposed Public Works Building.
BACKGROUND
January of 2025 the City retained the services of Oertel Architects to prepare plans and
specifications for the construction of a new public works building. In March the City Council
directed staff to proceed with selection of qualified firm to provide Construction Management
services for the project. The CMa scope of services includes:
Pre-construction activities: these include consulting on aspects of project design with the City
and Oertel Architects, creating parameters for quality, cost and time, constructability reviews
and cost analysis and management of the overall project budget. This would also include
development of a phasing and sequencing plans.
Procurement activities: these would include developing a procurement plan to include multiple
bid packages, along with bid and award administration.
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Construction Phase: these activities would include coordination of all subcontractors, vendors
and suppliers, prepare project schedule, lead change order review and dispute resolution in
coordination with staff and Oertel Architects, enforcing and maintaining quality of control
standards and review of contractor labor, materials and other costs.
Closeout: Management and coordination of final start-up, testing and occupancy, facilitate
commissioning process and compile all project documentation.
Four firms where selected for consideration and interviewed by City staff. The firms included
ICS, Knutson Construction, Kraus-Anderson and RJM Construction.
Each of the firms were highly qualified and experienced in providing construction services. Staff
review included multiple factors including experience, experience specific to municipal public
works projects, experience working with our selected architects, costs and strategies for
expediting project schedule. Each of the firms were asked to provide a cost proposal based on
an estimated construction cost of $14,500,000 and an 18-month project schedule. Proposals
ranged from $1,042,171 to $1,502,854. For professional service agreements the City is not
required to award the lowest bid price.
Based on the information received through the proposals and interview process staff is
recommending selection of RJM Construction. RJM had the second lowest proposal cost,
strong background in public works building construction, and a very qualified team proposed
for the Lino Lakes project.
Staff has worked with the City Attorney and RJM to negotiate the project fee. The fee is
comprised of multiple components including a fixed CM fee, Construction Phase Site Services
based on hourly rates and monthly reimbursables based on unit costs.
Summary total for Construction Management Fees
Unit Unit Cost
Preconstruction Services Lump Sum $18,000.00 $18,000.00
Construction Phase Site Services1 Months $41,428.42 $755,378.00
Reimbursables1 Months $3,523.37 $ 64,243.00
CM Fee2 Lump Sum $232,000.00 $232,000.00
Total Fee $1,069,621.00
1 Not to exceed fee based on 18 month schedule and Cost of Work $17,225,000
2 Fixed Fee up to Cost of Work of $17,225.00.
Construction phase services and reimbursables are billed on actual hours/units. A shorter
construction period will result in a reduction in overall cost.
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Staff has also received an amendment to the contract with Oertel for site survey and civil
engineering design services. Design Tree, which is currently an Oertel sub for mechanical,
electrical and plumbing on the project will be providing these services. The contract
amendment is for $88,800.
RECOMMENDATION
Staff is recommending approval of Resolution No. 25-67 and Resolution No. 25-73.
ATTACHMENTS
1. Resolution No. 25-67
2. Resolution No. 25-73
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CITY OF LINO LAKES
RESOLUTION NO. 25-67
APPROVING PROFESSIONAL SERVICES CONTRACT WITH RJM CONSTRCUTION,
CONSTRUCTION MANAGER AS AGENT, PUBLIC WORKS BUILDING
WHEREAS, the City is proposing to construct a new Public Works facility to replace the
existing building constructed in 1971, and
WHEREAS, the City Council approved the contract with Oertel Architects for preparation
of plans and specifications for the project on January 27, 2025, and
WHEREAS, the City proposes to retain the services of a qualified construction manager to
assist with the design and construction of the building, and
WHEREAS, the City reviewed proposals from four firms for selection of the required
services,
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota that the
professional services contract for Construction Manager as Agent (CMa) is hereby awarded to
RJM Construction in the amount of $1,069,621.00.
BE IT FURTHER RESOLVED that the Mayor and Clerk are hereby authorized to execute a
contract on behalf of the City following review and approval by the City Attorney.
Adopted by the City Council of the City of Lino Lakes this 9th day of June, 2025.
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Roberta Colotti, CMC, City Clerk
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CITY OF LINO LAKES
RESOLUTION NO. 25-73
AMENDING PROFESSIONAL SERVICES CONTRACT TO OERTEL ARCHITECTS,
SURVEYING AND CIVIL ENGINEERING DESIGN SERVICE, PUBLIC WORKS
BUILDING
WHEREAS, the City is proposing to construct a new Public Works facility to replace the
existing building constructed in 1971, and
WHEREAS, the City Council approved the contract with Oertel Architects for preparation
of plans and specifications for the project, and
WHEREAS, Site surveying and Civil Engineering services are necessary to complete the
plans; and
WHEREAS, Oertel Architects have provided a proposal to provide these services under
their contract,
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota that the
professional services contract for the design of the Public Works facility with Oertel Architects is
hereby amended to provide Site Surveying and Civil Engineering Design services in the amount
of $88,500.00.
BE IT FURTHER RESOLVED that the Mayor and Clerk are hereby authorized to execute a
contract on behalf of the City following review and approval by the City Attorney.
Adopted by the City Council of the City of Lino Lakes this 9th day of June, 2025.
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Roberta Colotti, CMC, City Clerk
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CITY COUNCIL
REGULAR MEETING STAFF REPORT
AGENDA ITEM 7H
STAFF ORIGINATOR:Tom Hoffman, Environmental Coordinator
MEETING DATE:June 9, 2025
TOPIC:Consider Resolution Number 25-83, Authorize Professional Servies
Agreement of Plans and Specs, Shenandoah Park Water Quality
Project
VOTE REQUIRED:Simple Majority
______________________________________________________________________________
INTRODUCTION
The Council is being asked to consider the approval of Resolution No. 25-83, Authorizing the
professional services agreement for Plans and Specifications for the Shenandoah Stormwater
Quality Improvement project.
BACKGROUND
In 2022 the City Council authorized a partnership with the Rice Creek Watershed District to
identify potential water quality improvements to reduce volume and sediment/nutrient loading
to Rice Lake. Rice Lake is designated by the Minnesota Pollution Control Agency (MPCA) as an
impaired water. The study evaluated potential improvements to Shenandoah Park.
The city has been awarded Watershed Based Implementation Funding through the Board of Soil
and Water Resources in the amount of $52,650 to complete plans and specifications for the
proposed water quality improvements.
WSB LLC, has submitted a proposal to complete the professional services including plans and
specifications, bidding, survey, and permitting. The proposal to complete the Shenandoah Park
stormwater Improvements is not to exceed fee of $58,500.
The city has funding in the Surface Water Management Program to address the cost share
requirements through the grant agreement. The city will be responsible for $5,850 associated
with the project.
RECOMMENDATION
Adopt Resolution No. 25-83, Authorizing the Professional Services Agreement for Plans and
Specs, Shenandoah Stormwater Quality Improvement Project.
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ATTACHMENTS
1. Resolution No. 25-83
2. Shenandoah Concept Plan
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CITY OF LINO LAKES
RESOLUTION NO. 25-83
Authorize Professional Services Agreement For the Shenandoah Stormwater
Quality Improvement Project
WHEREAS, the City Council finds that it would be in the best interest of the City to
proceed with the preparation of plans and specifications for the Shenandoah Stormwater
Quality Improvement Project; and
WHEREAS, the Shenandoah Stormwater Improvements will benefit stormwater
discharges to Rice Lake, a MPCA impaired water body; and
WHEREAS, WSB, the City Engineer, has submitted a proposal to prepare plans and
specifications for said improvements.
NOW, THEREFORE, BE IT RESOLVED by the City Council of Lino Lakes, Minnesota:
1. Authorizes preparation of the Plans and Specifications for the Shenandoah
Stormwater Quality Improvement Project.
2. WSB is designated as the engineer for this improvement and directed to prepare
pans and specification for an amount not exceed $58,500
BE IT FURTHER RESOLVED
Adopted by the City Council of the City of Lino Lakes this _________day of ______________,
2025.
___________________________
Rob Rafferty, Mayor
ATTEST:
___________________________
Roberta Colotti, CMC, City Clerk
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Shenandoah Improvements Feasibility Report
City of Lino Lakes, MN
WSB Project No. 018901-000 Page 14
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