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Saint Anthony Village Lowry Grove Redevelopment TIF District <br />LHB Project No. 170752 Page 6 of 11 Final Report <br />district. We believe this is consistent with the opinion expressed by the State of Minnesota <br />Court of Appeals in the Walser Auto Sales, Inc. vs. City of Richfield case filed November 13, <br />2001. <br /> <br /> <br /> <br />PART 3 – PROCEDURES FOLLOWED <br /> <br />LHB inspected three (3) buildings on November 10, 2017 and one (1) building was inspected on <br />November 14, 2017. <br /> <br />For the purposes of this report, we are defining buildings as those structures inhabited by human <br />beings. These structures would typically include water, sewer and electricity. <br /> <br />Barns and small storage facilities are considered “outbuildings” which are not typically considered in <br />TIF analysis because they have very few code requirements and are not intended for human <br />occupation. <br /> <br />PART 4 – FINDINGS <br /> <br />A. COVERAGE TEST <br /> <br />1. The total square foot area of the parcel in the proposed TIF District was obtained from City <br />records, GIS mapping and site verification. <br /> <br />2. The total square foot area of buildings and site improvements on the parcels in the <br />proposed TIF District was obtained from City records, GIS mapping and site verification. <br /> <br />3. The percentage of coverage for each parcel in the proposed TIF District was computed to <br />determine if the 15 percent minimum requirement was met. The total square footage of <br />parcels meeting the 15 percent requirement was divided into the total square footage of the <br />entire district to determine if the 70 percent requirement was met. <br /> <br />FINDING: <br />The proposed TIF District met the coverage test under Minnesota Statutes, Section 469.174, Subdivision <br />10(e), which resulted in parcels consisting of 100 percent of the area of the proposed TIF District <br />being occupied by buildings, streets, utilities, paved or gravel parking lots, or other similar structures <br />(Diagram 2). This exceeds the 70 percent area coverage requirement for the proposed TIF District <br />under Minnesota Statutes, Section 469.174, Subdivision (a) (1). <br /> <br />31