Resolution No. 2026-015 – A Resolution Setting the Date of March 17, 2026, for a Public Hearing at which it is Proposed to Approve a Development Agreement with Iowa Development Group, Inc., Including Annual Appropriation Tax Increment Payments — I.2

EXHIBIT D ANNUAL CERTIFICATION (due by October 15th as required under terms of Development Agreement) WHEREAS, the City of Tiffin, Iowa (the “City”) authorized the payment of certain economic development tax increment payments (the “Payments”) to Iowa Development Group, Inc. (the “Developer”) pursuant to a Development Agreement (the “Agreement”) entered into between the City and the Developer; and WHEREAS, the Agreement contains certain conditions required to be completed by the Developer in order for the Developer to be eligible to receive such Payments and as such the Developer hereby certifies the following as satisfaction of such conditions: (i) All property taxes on the Property in the Urban Renewal Area have been paid for the prior fiscal year (and for the current year, if due) and attached to this Annual Certification are proof of payment of said taxes; (ii) The Developer is not in material violation of the Agreement or any local, state or federal law or regulation and is not aware of any pending or threatened claim against the Developer with respect to such laws; and (iii) The Developer owns the Property and is using the Project in its Business Operations. I certify under penalty of perjury and pursuant to the laws of the State of Iowa that the preceding is true and correct to the best of my knowledge and belief. Signed this day of , 20 . IOWA DEVELOPMENT GROUP, INC. By: Its: -10- 4899-0541-8130\2