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P.En a'l <br />MM2 J [ i 4 2006 <br />3) the residents of Gem Lake desire to have a low -profile govemment that <br />provides only essential public services necessary for their health, safety, and <br />welfare.`4 <br />38. The Comprehensive Plan describes several "Principal Issues" that <br />face the community. The relevant issues cited are: 1) "Gem Lake will seek to <br />maintain a low -density residential development pattern. This commitment <br />responds to substantial pressure from developers who seek to construct higher <br />density developments."; 2) the City's intention to maintain a stance of commercial <br />containment ... additional commercial development would undermine the low= <br />density character desired in the City .... <br />39. Relevant land - development goals and policies of the <br />Comprehensive Plan reinforce the desire of the residents to maintain a "small- <br />town" character.46 <br />40. Section 5.3.4 of the Comprehensive Plan addresses the specific <br />policies of the Comprehensive Plan with regard to the Subject Property. <br />47 <br />Fiscal Matters <br />41. Gem Lake has a net tax capacity of $746,000 and a current levy of <br />$180'000 48 The tax levy for Gem Lake in 2005, according to the testimony of <br />the Mayor was $241'000.49 The property tax for 2005 on the Subject Property <br />was $4300, of which $1100 was Gem Lake's share of the total tax.50 The total <br />operating budget for the City of Gem Lake is $317,000 for 2006.51 Vadnais <br />Heights has a net tax capacity of $11,729,680, and a current levy of $2,634,000. <br />42. If developed to its highest and best use, the property taxes on the <br />Subject Property are estimated to be between $300,000 and $440'000.52 <br />Zoning/Planning <br />43. On September 22, 1981, the City of Gem Lake adopted Ordinance <br />No. 40, which was the zoning ordinance for the city from that date until <br />March, 2006.53 Ordinance No. 40 states that among the principal permitted uses <br />for the land zoned as LDB are churches and business and professional offices. <br />The ordinance also restricts the time of operation of any permitted use to the <br />44 Id. <br />45 Ex. 45, P. 17-20. <br />46 Ex 45, p. 20-24. <br />47 Ex. 45, p. 28-30. <br />48 Exs. 32, 33. <br />49 Test. of P. Emeott, Tape 5 at 2620. <br />50 Testimony of B. Hansen. <br />51 Test. of P. Emeott, Tape 5 at 2615. <br />52 Test. of P. Emeott, Tape 5 at 2650 and 6170. <br />53 EX. 15. <br />0 <br />