HomeMy WebLinkAboutResolution - 2002-R0499 - Tax Abatement Agreement With Wilkerson Investment Co. - 11_14_2002Resolution NO. 2002-RO499
November 14, 2002
Item No. 43
RESOLUTION
WHEREAS, the City Council has determined to give notice of its intent to enter into a
Tax Abatement Agreement with Wilkerson Investment Co.; and
WHEREAS, V.T.C.A. Tax Code Section 312.2041 requires notice of intent of the City
Council to be given to the presiding officer of the governing body of each taxing unit in which
the property to be subject to the Tax Abatement Agreement is located; NOW
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
THAT the City Secretary give notice as set forth in Exhibit "A" of the intention of the
City Council to enter into a Tax Abatement Agreement with Wilkerson Investment Co.; said
notice to be given to the presiding officers of each governing body of each taxing unit having
jurisdiction in assessing taxes on property located at 411 E. 66t' Street in the City of Lubbock,
Lubbock County, Texas and being more particularly described as Lot One (1), Slaton Highway
Industrial Park, an addition to the City of Lubbock, Lubbock County, Texas.
Passed by the City Council this 14th day of
ATTEST:
. S L. & �'-" <:!, � "
RebJ - Y*�
ecca Garza, City Secretary
APPROVED AS TO CONTENT:
x
Richard Burdine, Assistant City Manager
APPROVED AS TO FORM:
November 2002.
G. Vandiver, First Assistant City Attorney
Resolution No. 2002-RO499
November 14, 2002
Item No. 43
EXHIBIT "A"
NOTICE OF INTENT OF THE CITY COUNCIL
OF THE CITY OF LUBBOCK TO ENTER INTO AN
AGREEMENT TO ABATE TAXES ON REAL PROPERTY
IMPROVEMENTS LOCATED AT 411 E. 66th STREET IN THE CITY OF LUBBOCK,
LUBBOCK COUNTY, TEXAS AND FURTHER DESCRIBED AS LOT ONE (1)
SLATON HIGHWAY INDUSTRIAL PARK, AN ADDITION TO THE CITY OF
LUBBOCK, LUBBOCK COUNTY, TEXAS
Notice is hereby given that the City Council of the City of Lubbock intends to enter into
an Agreement with Wilkerson Investment Co. to abate taxes on improvements to property
located within an enterprise zone created by Ordinance No. 2000-00032 and covering all of the
subject property.
Notice is further given that the City Council of the City of Lubbock will consider
authorizing the Mayor of the City to execute a contract between the City and Wilkerson
Investment Co. for tax abatement, a copy of said Agreement is attached to this notice as Exhibit
"A- I" and made a part hereof for all purposes.
Notice is further given that the City Council will consider this matter at its meeting held
in the City Council Chamber, City Hall, 1625 13th Street, City of Lubbock, on the 21 st day of
November , 2002, at 10:30 o'clock a.m.
TANoticeRes Wilkerson
EXHIBIT "A-1" Resolution No. 2002-R0499
AGREEMENT
STATE OF TEXAS §
COUNTY OF LUBBOCK §
This Agreement made this day of , 2002,
by and between the City of Lubbock, Texas, a home rule municipality of the State of Texas
(hereinafter called "City") and Wilkerson Investment Co. (hereinafter called "Company");
WITNESSETH:
WHEREAS, City did receive from Company on the 23rd day of August, 2002, an
application for commercial tax abatement for the construction of a new facility at 411 E.
66th Street which is further described as Lot One (1), Slaton Highway Industrial Park, an
addition to the City of Lubbock, Lubbock County, Texas. The new facility will be leased to
Watkins Motor Lines to replace their existing facility at 2604 Texas Avenue.
WHEREAS, upon review of the above application, it was determined that facilities
would be located in the Lubbock 2000 South Enterprise Zone designated by City in its
Ordinance No. 2000-00032; and
WHEREAS, the Guidelines and Criteria Governing Tax Abatement for Commercial
Projects in Designated Enterprise Zones in the City of Lubbock was heretofore adopted by
Resolution No. 2001-R0387 of the City Council of the City of Lubbock; and
WHEREAS, the City did comply with all the requirements set forth in V.T.C.A.,
Tax Code, Section 312.2011; and
WHEREAS, the City did comply with all of the criteria and guidelines for creation
of an enterprise zone as set forth in Chapter 2303, Subchapter C of the Texas Enterprise
Zone Act, Texas Government Code, having adopted Ordinance No. 2000-00032 of the City
on June 8, 2000, which ordinance includes 411 E. 66th Street.
WHEREAS, V.A.T.C., Tax Code, Sec. 312.2011 provides designation as an
enterprise zone constitutes designation as a reinvestment zone without further action; and
WHEREAS, the application received by City from Company is an application for
the construction of a new facility for an existing business; and
WHEREAS, V.A.T.C., Tax Code, Sec. 312.002 specifically states that such a
purpose is to be included in the guidelines for tax abatement and to be eligible for such
treatment; and
WHEREAS, Section IV of the Guidelines and Criteria Governing Tax Abatement
for Commercial Projects in Designated Enterprise Zones adopted by the City Council by
Resolution No. 2001-RO387 does recognize construction of a new facility for an existing
business as being eligible for commercial tax abatement status; and
WHEREAS, the City Council does hereby find that all of the Guidelines and Cri-
teria established for Commercial Tax Abatement within the Enterprise Zones of the City of
Lubbock, as adopted by Resolution No. 2001-R0387, have been met by Company; and
WHEREAS, Company does intend to construct a new facility for an existing
business; and
WHEREAS, the location of the new facility and surrounding real property, which
are to be the subject matter of the Agreement, are attached hereto as Exhibit "A", and made
a part of this Agreement for all purposes; and
WHEREAS, the City Council finds that entering into this Agreement to abate taxes
on the property described in Exhibit "A" will promote high quality commercial
development in the City, and enhance economic development within the designated
Enterprise Zone;
. NOW THEREFORE, for and in consideration of the premises, and of the mutual
terms, covenants and conditions herein contained, the City and Company do hereby agree as
follows:
AGREEMENT — WILKERSON Page 2
SECTION 1. Term. This Agreement shall remain in force and effect for a period
of five (5) years from the date of its execution, and shall expire and be of no further force
and effect after said date.
SECTION 2. Base Year. The base year applicable to real property, which is the
subject of the Agreement, shall be 2002, and the assessed value of the real property shall be
the assessed value applicable to such property for said year.
SECTION 3. Base Year Taxes. The taxes upon the real property shall be paid in
accordance with the assessed value of such property for the base year. Base year taxes upon
the real property are thus not abated.
SECTION 4. Abatement of Increase in Base Year Tax. In accordance with
V.A.T.C., Tax Code, Section 312.204, real property taxes applicable to the real property
subject to this Agreement shall be abated only to the extent said value for any given year
within the term of this Agreement exceeds the base year taxes hereinabove set forth.
SECTION 5. Property Ineligible for Tax Abatement. The property described and
set forth in Section IV(5) of the Guidelines and Criteria Governing Tax Abatement for
Commercial Projects in Designated Enterprise Zones, and heretofore adopted by the City
Council by Resolution No. 2041-R0387, and incorporated by reference herein as if fully set
out in this Agreement is property ineligible for tax abatement.
SECTION 6. Exemption from Tax. The City covenants and agrees to exempt
from taxation, in accordance with Section 4 above, the following properties:
(a) All proposed new construction to be located at 411 E. 66th Street which is
further described as Lot One (1), Slaton Highway Industrial Park, an addition
to the City of Lubbock, Lubbock County, Texas.
(b) All eligible tangible personal property placed in or upon the property set
forth in Exhibit "A", which does not include any equipment and personal
property owned by the company and already located in the existing facility.
AGREEMENT — WILKERSON Page 3
(c) It is further understood that all items affixed to the improvements placed
upon the real property identified in Exhibit "A" including machinery and
equipment shall be considered part of the real property improvement, and
taxes thereon shall be abated in accordance with the provisions of sub-
paragraph (a) above set forth.
SECTION 7. Economic Qualification. It is hereby found by the City that
Company will expend funds necessary to qualify for tax abatement by constructing a new
facility, all as set forth in Section IV(9)(a) of the Guidelines and Criteria Governing Tax
Abatement for Commercial Projects in Designated Enterprise Zones in the City of Lubbock
adopted by the City through Resolution No. 2001-R0387.
SECTION 8. Value of Improvements. Company intends to expend approximately
five hundred thousand dollars ($500,000) in constructing a new facility for an existing
business to be located within the Enterprise Zone created by Ordinance No. 2000-00032.
SECTION 9. City Access to Property. Company covenants and agrees that City
shall have access to the property, which is the subject matter of this Agreement, during
normal business hours, and that municipal employees shall be able to inspect the property to
insure that the improvements are being made in accordance with the terms and conditions of
Company's application for commercial tax abatement, attached as Exhibit "A", and this
Agreement.
SECTION 10. Portion of Tax Abated. City agrees, during the term of this
Agreement, to abate taxes on eligible property according to the following schedule:
Year 1:
100%
Year 2:
80%
Year 3:
60%
Year 4:
40%
Year 5:
20%
AGREEMENT — WILKERSON Page 4
SECTION 11. Commencement Date. This Agreement shall commence upon the
date of its execution, which date is hereinafter set forth, and shall expire five (5) years after
such date.
SECTION 12. Type of Improvements. The Company proposes to build a new
facility as described in Exhibit "A". The Company further states that the proposed
improvements to the property above mentioned shall commence on the 1st day of
September, 2002, and shall be completed within approximately four months from said date.
The Company may request an extension of the above date from City in the event
circumstances beyond the control of Company necessitates additional time for completion
of such improvements, and such consent shall not unreasonably be withheld.
SECTION 13. Drawings of Improvements. Company shall furnish City with one
set of as -built plans and drawings of the improvements to be made pursuant to the terms of
this Agreement.
SECTION 14. Limitation on Use. Company agrees to limit the use of the property
set forth in Exhibit "A" to commercial uses as those terms are defined in the zoning
ordinances of the City of Lubbock, and to limit the uses of the property to uses consistent
with the general purpose of encouraging development of the designated Enterprise Zone
during the term of this Agreement.
SECTION 15. Recapture. The Company agrees to be bound by and comply with all
the terms and provisions for recapture of abated taxes in the event of default by Company
pursuant to law and as set forth in Section VII of the Guidelines and Criteria Governing Tax
Abatement for Commercial Projects in Designated Enterprise Zones adopted by Resolution
No. 2001-R0387 of the City Council of the City of Lubbock.
SECTION 16. Certification. The Company agrees to certify annually to the
governing body of each taxing unit that the owner is in compliance with the terms of the
Agreement.
SECTION 17. Compliance. The City may cancel or modify this Agreement if the
Company fails to comply with the Agreement.
AGREEMENT — WILKERSON Page 5
SECTION 18. Notices. Notices required to be given by this Agreement shall be
mailed, certified mail return receipt requested, to the following addresses:
CITY OF LUBBOCK
WILKERSON INVESTMENT CO.
City Manager
David Wilkerson
P.O. Box 2000
PO Box 2525
Lubbock, TX 79457
Lubbock, TX 79408
AGREEMENT — WILKERSON Page 6
SECTION 19. Effective Date. Notwithstanding anything contained herein to the
contrary, this Agreement shall not be effective until such time as it shall be finally passed
and approved.
EXECUTED this day of , 2002.
WILKERSON INVESTMENT CO. CITY OF LUBBOCK
A Municipal Corporation
DAVID WILKERSON MARC MCDOUGAL
MAYOR
ATTEST: ATTEST:
Secretary Rebecca Garza
City Secretary
APPROVED AS TO CONTENT:
s
i
Richard Burdine
Assistant City Manager
APPROVED AS TO FORM: _
onald G. Vandiver
First Assistant City Attorney
Ddcon/TACo nW ilderson
AGREEMENT — WILKERSON Page 7
MIBIT "A"
Resolution No. 2002-R0499
APPLICATION FOR COMMERCIAL TAX ABATEMENT IN LUBBOCK, TEXAS
ORIGINAL COPY OF THIS APPLICATION AND ATTACHMENTS SHOULD BE SUBMITTED TO:
City of Lubbock
Business Development Department
P.O. Box 2000
1625 13" Street
Lubbock,TX 79457
(806) 775-2019
Date of Application: 8/14/2002
Applicant Name: Wilkerson Investment Co. (Building New Freight Terminal Leased to Watkins Motor Lines)
Company Name: Wilkerson Investment Co.
Address: PO Box 2525, Lubbock. Texas 79408
Phone:806-474-2211 Fax:806-474-2216
Applicants Representative on this project: David Wilkerson
Name: David Wilkerson
Address: PO Box 2525, Lubbock, Texas 79408
Phone: 806-474-2211
Type of Ownership: [ ] Corporation [X] Partnership [ ] Proprietorship
Total Current Number Employees: Wilkerson Investment Co. (0) Watkins Motor Lines (8 Locally)
Corporate Annual Sales Per Year: $3,500,000 Locally
-Secfio;n 11. _ FA LITY I14FO'RMATIO 1 `
(a) This application is for a: [X] New Facility [ ] Expansion [ ] Modernization
taxabatement.doc
Commercial Tax Abatement Application
Page 2
11 (b) Type of Commercial Facility for which abatement is requested: Freight Terminal i
(c) Minimum economic qualification for tax abatement - place a check beside the statements that apply to your project:
[X] Minimum investment at least $250,000
[ ] Creation of at least 10 new permanent jobs
[ ] At least 30% of the new employees to be hired by the business will be residents of any enterprise zone within
the governing body's jurisdiction
(d) [ ] The existing facility to be modernized or expanded or the property where the new facility is to be built is
located in a designated Enterprise Zone.
(e) Address of proposed facility: Northwest corner of 66"' Street and Elm Ave. (Land is not platted yet —address will be
provided once platting is completed)
(f) Legal description of proposed facility: Lot 1 Slaton Highway Industrial Park (See Attached Exhibit A -Preliminary Plat)
(g) Describe product or service to be provided: Wilkerson Investment Co. will build a new freight terminal building for
Watkins Motor Lines to use in its freight delivery business
Please attach the following:
Attachment 1
(a) A general description of the improvements to be undertaken (example: build new retail store at 4501 Peach Street
and install new furniture and fixtures).
(b) A descriptive list of the improvements for which tax abatement is requested, including:
(1) cost and description of construction and location of all proposed improvements of the Real
Property or Existing Facility, and;
(2) list of new equipment and cost of the equipment.
(c) A list of any and all Tangible Personal Property presently existing on the Real Property or located in an existing
facility.
(d) A proposed time schedule for undertaking and completing the proposed improvements.
Attachment 2
(a) A site map indicating the approximate location of improvements on the Real Property Facility or Existing Facility
together with the location of any or all Existing Facilities located on the Real Property or Facility.
Commercial Tax Abatement Application
Page 3
II Attachment 3
(a) A statement of the additional value to the Real Property or Facility as a result of the proposed improvements..
(b) A statement of the assessed value of the Real Property, Facility or Existing Facility for the base year (attach tax
assessment for property from the Lubbock Central Appraisal District).
(c) Information concerning the number of new jobs that will be created or the number of existing jobs to be retained as
a result of the improvements undertaken.
far fiinn ii�l: ECNCMIC IMPACT IN"FdRNFkT1ON""
11 Part A — Current Investment in Existing Improvements: NA
Part B — Permanent Employment Estimates:
(1) If existing facility, what is the current plant employment: 8
(2) Estimated number of new jobs to be created and time frame for creation of jobs:
New Jobs 2 Time Frame 6 to 8 Months
(3) Estimated number of retained jobs: 8
(4) Opening of improvements: (Month) February of (Year) 2003.
I Part C — Permanent Payroll Estimates:
(1) If existing facility, what is the current plant payroll, $389,887.00
(2) Estimated amount of new payroll: $25,000.00
(3) Estimated amount of retained payroll: $389,887.00
Part D — Construction and Employment Estimates:
(1) Construction start: Month September Year 2002.
(2) Number of construction jobs: At Start 10 Peak 25 Finish 10
(3) Number of man-years: N/A
Commercial Tax Abatement Application
Page 4
Part E — School District Impact Estimates:
Give Estimated number of Children added to LSD's 0 to 4
Part F — City Impact Estimates:
(1) Volume of treated water required from City N/A gallons per day.
(2) Volume of effluent to be treated by City N/A gallons per day.
Part G — Estimated Appraised Value on Site:
LAND PERSONAL IMPROVEMENTS
PROPERTY
Value of Existing Facility
Before New Construction
(From Central Appraisal District) $64,725.00 $ 0
11 Value of New Improvements $ 0, $500,000.00
Estimated Total Value After
Improvements $64,725.00 �_o $500,000.00
Part H —Variance:
(a) Is a variance being sought under Section IV 9(d) of the "Guidelines"? [ ] Yes [X] No
(b) If "Yes", attach any supplementary information required.
Commercial Tax Abatement Application
Page 5
Attachment 1
General Description: This will be a new freight terminal for Watkins Motor Lines as shown on attached plans
Descriptive List of Improvements:
1. Cost of Improvement: Approximately $500,000 (For Location of Improvements See Attached Plans)
2. List of New Equipment: None
List of All Tangible Personal Property Presently Located in an Existing Facility: None
Proposed Schedule For Completing the Improvements:
September 1- Submit Plans for Permit
October 1- Pour Slab Have All Dirt Work Completed
November 1- Complete Building Erection
December 1- Begin Finish Out
Jan 1- Complete Finish Out
Feb 1- Watkins Move In
Commercial Tax Abatement Application
Page 6
Attachment 2
See Attached Plans
Commercial Tax Abatement Application
Page 7
Attachment 3
Statement of Additional Value: Approximately $500,000 of value will be added to the land.
Statement of Assessed Value of Real Estate: The entire vacant tract of Land is appraised for
$64,725. The freight terminal will be built on a small part of this land (see attached tax statement).
Information Concerning Retained Jobs: 8 Jobs will be retained.
Lubbock CAD Properties
Page 1 of 3
LUBBOCK CAD Real Property Information
Lubbock Account Number: R110922
Cross Reference Number: 01817038
View Tax Information
Owner's Name
WILKERSON INVEST CO
and Mailing
PO BOX 2525
Address
LUBBOCK, TX 79408-2525
Location
N/A ELM AVE
Zone
0038
Map ID
AC46001-90046-01050-000
Description
BLK E SEC 1 AB 46 TR H1 ACS: 25.885
Subdiv/Abstract Ind.
A
Subdiv/Abstract No.
AC46001
Taxing Entities
Code
Entity Name
Tax Rate
2001 Tax
GLB
LUBBOCK COUNTY
.19170
LUBBOCK ISD
1.60620
SLB
LUBBOCK
.57000
CLB
HOSPITAL DISTRICT
.09905
HSP
High Plains Water District
.00830
WHP
1 J=Totals: i I
Deed Changes as of: 14/26/02'
Data updated on: 0002-07-23
PROPERTY 11'2002 Certified' INFORMATION
Exemption Codes F ---]^�
Amount
Number of Im
Land Acres
Date
Volume
11/
Use
otal Improvement Value
25.89 Land Market Value $64,725
Ag Market $0
/1995
4979 Total Market Value $64,725
http://www.lubbockcad.org/Lubbockdetail.cfm?theKey=Rl 10922 8/21 /2002
Lubbock CAD Properties
Page 2of3
45
Note: If your value is 0, a change of ownership may have occurred since certification.
LAND INFORMATION
LandID TypeCode
SPTB Code
Appraisal
Method
Homes�te
Eff.
Frontage
Eff.
Depth
Size-
Size-
Acres
Sgft
C Commercial
D 1 REAL
Land
El
ACREAGE
A Acreage
E:E1:11
d
OOOQO
FARM
Certified History
Tax Year 2001 2000 1999 1998 1997 1996 1995 1994
Improvements
Land Market 11 $64,725 $64,725 $64,725 $64,725 $64,725 $64,725 $90,222 $90,222
Ag. Land
Market F F7
F7F7F
MARKET $64,725 $64,725 $64,725 $64,725 $64,725 $64,725 $90,222 $90,222
Land Ag. Use
10% Limited
Adjustment
�R� ,I, $64,725 $64,725 $64,725 $64,725 $64,725 $64,725 $90,222 $90,222
Exemptions
Special
Exemptions
Over-65
Freeze Year
Over-65
Freeze
Amount
Another Search by Short Account Number
Another Search by Long Account Number
Another Search by Owner Name
http://www.lubbockcad.org/Lubbockdetail.cfm?theKey=R110922 8/21/2002
b
V BIDED
(iN57}7M. 7i CO.
.xw}
CJ
O
z R=1065.77`
A-04°
NO 7T SUSDI VIDED
LordOwo': lV7altaysrashsesJ/nsrifCo.
( W. 49M Pg. 45 )
S89°55tdt 402.00'
0
0
�V
q
M y�
.i m
Q
T=37.22' R=990.70' R-25.00'
CH•74.39` _L=04° ?•90`
T=34.60' T=25.00'7�
SEARS S99°55'S0"E N85155'56w ` CH=69.15' CH=35.36' \
ATHE SOUTHWEST 93N85°55'S W \#
ACTION 1. BLOCK E .95 .42,g
96.$3'
---__,_- ----r-
(Herelo Dedicated)
iUT SUBDIVIDED N89055td* 402.00'
Lowowner> J. LeafsAkrf",, lk ( V/o/ 910, Fo. 181
( Vd. M59 N. 447 )
A/0 T SUBDIVIDED
Lead ow► sm, S/wfcYd TRAC T
( vd �
TA AI
LOT 1
- - --�- EA S
f-EAERGAS
>l. G83 Pg. IEW
18r
/ !") T 1
SLATON H.IGHWAY
INDUSTRIAL PARK
AN ADDITION TO THE CITY OF LUBBOCK,
LUBBOCK COUNTY, TEXAS
Notes:
Scale: 1"=100'
Heavy Lines indicate plat limits.
All streets, alleys, and easements within plat limits are herein dedicated.
All easements dedicated hereby shalt entitle the City or the utility company using such easements to the right to remove, repair, or replace
lines, pipes, conduits, or poles within such easements as may be determined by the City or utility company without the City or utility
aany being responsible or liable for the replacement of Improvements. paving, of surfacing of the easement necessitated by such
removal, repair, or replacement. Easements designated or intended for vehicular passage (utility and emergency) or pedestrian access shall
not be fenced or otherwise obstructed.
Ail electrical service shall be in accordance with the Underground Utilities Policy Statement by the Planning and Zoning Commission of the
City of Lubbock, Texas.
Any relocation or revision. of.existing facilities shall be at the developer's expense. Compensation shall be made prior to the recording of
any portion of this final plat.
All existing or proposed utility services to and on tracts indicated by this plat shall be contained in the public right-of-way and public or
private utility easements. Utility service installation requested at a future date, and not within an easement indicated by this plat, shall be
Within a proper utility easement granted by the owner of said property by separate recorded instrument prior to the provision of such service.
Such easements shall be at the developer's .expense
No building permit shall be issued on any survey certificate that is not in accordance with an approved final plat unless exception is
provided by Planning Commission policy or by the Lubbock Code of Ordinances. .
Minimum floor elevations shall conform to the requirements of the Lubbock Drainage Criteria Manual, as adopted by Resolution No. 5718,
and Sections 648 (as amended in Section 39) and 21-31 of the Lubbock Code of Ordinances.
Blanket garbage collection easement as required for service within.the plat limits is herein granted.
Blanket underground utility, transformer pad, and switching enclosure easement as required for service within the plat limits is herein
granted to Lubbock Power and Light Company, Xcel Energy. and South Plains Electric Co-op.
Blanket underground utility easement as required for service within the plat limits is herein granted to SBC-Southwestern Bell Telephone
Company and Energas Company.
Any easements or rights -of -way shown as "to be dedicated by separate inslrumenf' are shown hereon for information purposes only. This
plat does not dedicate said easements.
Contains: 3.927 acres
UUE-Underground Utility Easement
p-Indicates found 5.:8" iron rod with cap (unless noted othenvisel
s -Indicates set 1 i2" iron rod with cap (unless noted otherwise)
A i-sgal desu-'iIjtion of even survey date herewith accompanies This plat.