HomeMy WebLinkAboutResolution - 4779 - Agreement - Aycock Freight Inc - Tax Abatement - 03_23_1995Resolution No. 4779
March 23, 1995
Item #12
RESOLUTION
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
THAT the Mayor of the City of Lubbock BE and is hereby authorized and directed to
execute for and on behalf of the City of Lubbock Guidelines and Criteria governing tax
abatement for commercial projects in designated enterprise zones in the City of Lubbock,
attached herewith, by and between the City of Lubbock and Aycock Freight, Inc. and any
associated documents, which shall be spread upon the minutes of the Council and as spread upon
the minutes of this Council shall constitute and be a part of this Resolution as if fully copied
herein in detail.
Passed by the City Council this
ATTEST:
&tt" LCL)iL
Betty A •
-t*City Secretary
23rd day of March 1995.
APPROV TO CONTENT:
Ao4 Ell' , Director of Business Relations/
Eco mic Development
TO FORM:
DMald G. Vandiver, Fi
Assistant City Attorney
DGV: dp\G\ccdocs\TAXAB TAF.Res
February Z, 1995
Resolution No. 4779
March 23, 1995
Item #12
AGREEMENT
STATE OF TEXAS §
COUNTY OF LUBBOCK §
This Agreement made this 23rd day of March 1995,
by and between the City of Lubbock, Texas, a home rule municipality of the State of
Texas (hereinafter called "City") and Aycock Freight, Inc. (hereinafter called "Company");
WITNESSETH:
WHEREAS, City did receive from Company on the 14th day of December, 1994,
an application for tax abatement for construction of Company's facilities located within
Lot 5, Block 11, Burlington Industrial Addition No. 2, to the City of Lubbock; and
WHEREAS, upon review of the above application, it was determined that facilities
would be located in the South Enterprise Zone designated by City in its Ordinance No.
9591; and
WHEREAS, the Guidelines and Criteria Governing Tax Abatement for Commer-
cial Projects in Designated Enterprise Zones in the City of Lubbock was heretofore
adopted by Resolution No. 4287 of the City Council of the City of Lubbock; and
WBFREAS, 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 V.A.C.S., Section 8, Article 5190.7, having adopted
Ordinance No. 9591 of the City on February 18, 1993, which ordinance includes Lot 5,
Block 11, Burlington Industrial Addition No. 2, to the City of Lubbock; and
WHEREAS, the application received by City from Company is an application for
the construction of a new Company facility; and
WHEREAS, the location of the constructed facility and surrounding real property,
which are to be the subject matter of this Agreement, are attached hereto as Exhibit "A",
and made a part of this Agreement for all purposes; 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. 9591 does recognize construction of new facilities as being eligible for
commercial tax abatement status; and
WHEREAS, Section IV (9)(d) provides for variance of the Guidelines and Crite-
ria Governing Abatement for Commercial Projects in Designated Enterprise Zones by the
affirmative vote of three -fourths of the governing body of an affective jurisdiction; and
WHEREAS, the application does not meet the specific standards of Section
IV(9)(b)(1) in that the new facility does not qualify as a totally new business operation;
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. 4287, have otherwise been met by Company; and
WHEREAS, the City Council finds that variance of the requirements of Section fV
(9)(b)(1) and entering into this Agreement to abate taxes on the property described in
Exhibit "A" will contribute to the retention of existing jobs and the creation of new jobs
within the affected jurisdiction, and enhance economic development within the designated
Enterprise Zone;
WHEREAS, variance of the requirement that the facility be a totally new business
operation is hereby granted;
PAGE 2
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:
SECTION 1. Term. This Agreement shall remain in force and effect for a period
of two (2) 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 1995, 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. 4287, 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 improvements to be placed upon Lot 5, Block 11, Burlington
Industrial Addition No. 2, to the City of Lubbock, which proposed
improvements are set forth in a plat of the above tract of land, attached
hereto as Exhibit "A", and made a part hereof.
PAGE 3
(b) All eligible tangible personal property placed in or upon the property set
forth in Exhibit "A".
(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 subpara-
graph (a) above set forth.
SECTION 7. Economic Qgalification. It is hereby found by the City that Com-
pany will expend funds necessary to qualify for tax abatement by constructing a new facil-
ity, and further that the Company will create new jobs in excess of the number required for
tax abatement, all as set forth in Section IV(9)(2) 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. 4287.
SECTION 8. Value of Improvements. Company intends to expend approxi-
mately three hundred and seventy-five thousand dollars in building related structural
improvements to be located within the Enterprise Zone created by Ordinance No. 9591.
SECTION 9. Creation of New Jobs. Company agrees within twelve (12) months
from the date of execution of this Agreement that it will create three (3) to four (4) new
jobs within the Company facility located within Lot 5, Block 11, Burlington Industrial
Addition No. 2, to the City of Lubbock, and use its best efforts to maintain a minimum of
ten (10) new jobs during the term of this Agreement.
SECTION 10. City Access to Proaertv. 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 condi-
tions of Company's application for commercial tax abatement and this Agreement.
SECTION 11. Portion of Tax Abated. City agrees, during the term of this
Agreement, to abate one hundred (100) percent of taxes on eligible property.
PAGE 4
SECTION 12. Commencement Date. This Agreement shall commence upon the
date of its execution, which date is hereinafter set forth, and shall expire two (2) years
after such date.
SECTION 13. Type of Improvements. The Company proposes to construct a
new freight terminal as described in Exhibit "A". The Company further states that the
proposed improvements to the property above mentioned shall commence on the 15th day
of December, 1994, and shall be completed within approximately 120 days from said date.
The Company may request an extension of the above date from City in the event circum-
stances beyond the control of Company necessitates additional time for completion of
such improvements, and such consent shall not unreasonably be withheld.
SECTION 14. 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 15. Limitation on Use. Company agrees to limit the use of the prop-
erty 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 16. 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 Com-
pany as set forth in Exhibit 'B", attached hereto and made a part hereof for all purposes.
SECTION 17. Notices. Notices required to be given by this Agreement shall be
mailed, certified mail return receipt requested, to the following addresses:
PAGE 5
CITY OF LUBBOCK AYCOCK FREIGHT, INC.
City Manager Gary Aycock
P.O. Box 2000 500 E. 50th Street
Lubbock, TX 79457 Lubbock, TX 79403
SECTION 18. 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 23rd day of March , 199 5 .
AYCOCK FREIGHT, INC.
A Texas Corporation
ATTEST: ATTEST:
Secretary
RE/sdh/aycock-2.doc
January 30, 1995
PAGE 6
Betty M. Johns n,
City Secretary
;APPR70TO CONTENT:
d 's,
Director of Business Development
APPROVED AS TO FORM:
Y a�Shor.,
ttorney
EXHIBIT "A"
FACILITY DESCRIPTION
(a) We will be building a new freight terminal with approximate
ly 6000 square feet of warehouse space and approximately 1200
square feet of office space. This facility will be totally dock:
high consist of 15 deck doers and will be compcised of metal
fabrication. The 3 acres that this facility will be built on will
be completely enclosed with a 6 foot high chain link fence and
will be paved with 2 inches of asphalt paving for truck and
trailer parking.
(b) Refer to paragraph (a)
(c) Refer to paragraph (a)
(d) Site plan attached
(a) None
(f) Construction should begin around the midd.le of December with
completion of the project 4 to 5 months later.
(g) The proposed improvements are for the construction of a new
facility to be built on an undeveloped piece of real estate.
(h) The proposed improvements should add approximately
$375,(.-)00.0(:) of additional value to the Real Property.
(i)
(.j) Our company as it exist currently employees 6 full time
employees. We expect with the completion of our new facility our
business will increase and most assuredly new .jobs should be
created. It is hard to predict exactly how many new .jabs will be
created but with this new facility coupled with the upcoming
deregulation of Texas our opportunities for growth should in-
crease significantly. We should easily be able to add 3 to 4 new
employees before the end of the 1995 calender year.
Dear members of the commission, our family has been involved in
the trucking industry of Lubbock, Texas for the past 35 years. We
are currently operating three different trucking operations in
the city of Lubbock of which we are working out of leased facili-
ties. It would be considerably less expensive for us to continue
to rent or to purchase an elder existing facilty and attempt to
renovate. However, the availabilty of dock: high buildings that
could be converted for use as a freight terminal, in Lubbock are
very rare. Therefore, we are willing to take a financial risk:
that will only benefit the property tax base of Lubbock for many
years to came. I would only hope that You will realize this
benefit and through this tax abatement lend us some ecorr_�mic aid
to begin this venture.
1
(DL
n7 (TYP)
94'-6"
1 LIV Zf 7 SPACES 0 9 1-0 14'- 0"
1 - - 63,- 0,
95.70- T.O.C.
95.61, 0. C.
95. 13' O.C.
1-95.
94.
- - - - - - - - - - -
- - - - - - - - -
J 05
Ile'
Z
1,
\PK
F99--9 cc�
it
-
142,-B, 2'I
4�
EL
Ic,
4 9CS
(T YP.) 'I-
B.O.C.
•
22
4'- 4'-0. 9L 0 T. 0.-
95,
3: 2
[�5 5 TYP.) 1.�
Q ill
IT-
YP.)
a
tv
:It
EXHIBIT "A"
LUBBOCK CENTRAL APPRAISAL DISTRICT
TAX CERTIFICATE FOR:
SERVICE
PAGE 2 OF
INFORMATION BELOW THIS LINE IS NOT CERTIFIED
TAX YEAR: 1994
TAXING UNIT TAX
JBBOCK ISD 286.74
JBBOCK CITY 124.42
WATER DIST 1.63
HOSP DIST 20.41
JBBOCK COUNTY 33.28
JRRENT YEAR .TOTALS 466.48
KEY NUMBER: 01485048.
PAYMENT INTEREST PENALTY
HER YEAR TOTALS
JMMARY TOTALS
COURT COSTS (** SUBJECT TO CHANGE �*)
FILING FEE
NET TOTAL DUE DECEMBER *********************
JANUARY 466.48 FEBRUARY
TOTAL DUE
286.7
324.4.
1 .6_
20.41
33.2F
466.4F
466.48
499.13
f
' EXHIBIT "A"
LUBBOCK -N-" ZAL APPRAISAL DISTRICT
-RTIFICATE FOR:
SERVICE
PAGE 1 OF
t_Lr CTING TAXES Fr-R:
t_UBBOCK ISD
HP WATER DIST
LUBBOCK COUNTY
n"JF REQUESTED: 94/12/01
USt' NUMBER:
+'ATF OF TEXAS
PROPERTY OWNER
R 3 R RENTALS
4206 LnCUST AVE
LUBBOCK TX 79404-354(
BLM 13 SEC-6 AB 456 TR 11
LUBSOCK CITY
LC HOSP DIST
CERTIFICATE NO.: 63869
TITLE COMPANY NO.: 40
COUNTY OF LUBBOCK
ACCT NUMBER: AC14006-90456-00230-0+
KEY NUMBER: 01485048
LOCATION ADDRESS
AC: 8.09
IHE UNDERSIGNED AUTHORITY HAS CAREFULLY EXAMINED THE TAX RECORDS OF THIS
OFFICE WITP'REFERENCE TO DELINQUENT TAXES AND FINDS THE FOLLOWING TAXES,
PENALTIES. .1ND INTEREST ARE DUE AS OF -DATE ISSUED.
TAX TAX INTEREST PENALTY TOTE''
YFAR AMOUNT AMOUNT AMOUNT DUf.
fOT t.
** NO OTHER DELINQUENT TAX OUTSTANDING **
GIVEN �NDER MY HAND AND SEAL Ur OFFICE AT LUBBOCK, TEXAS THIS THE -� DAY
A
BYDAVID V. KIMBROUGH
DEPUTY TAX COLLECTOR
LUBBOCK CENTRAL APPRAISAL DISTRI T
EXHIBIT "A"
1994
—�
Tax Amount
—.
$466.48
PAYABLE
c"NTRAL
APPRAISAL
DISTRICTUPON
F3ECE!Pr
TAX
STATEMENT
-UBBCCK
.
1994
ra'" become
P"Kntly ceacnat mt
0a mouent
FEHRUARY 1, 1995
BLK B SEC 6 AB 456
TR 11
AC: 8.09
a" LW
ax Rate
Unit axes
Valuation DescEption
Total Value
LUBBOCK LSD
1.47500
286.74
ASSESSED VALUE
19,440
LUBBOCK CITY
a .64000
124.42
LAND VALUE
19,440
HP WATER DIST
.00840
1.63
SCHOOL VALUE
1 19,440
LC HOSP DIST
.10499
20.41
CITY VALUE
I 19,440
LUBBOCK COUNTY
.17117
33.28
WATER DIST VALUE
19,440
HOSPITAL DIST VALUE { 19,440
1
k
COUNTY VALUE
19,440
�
f
{
LOC:
GEO: AC14006-90456-00230-000
KEY: 148SO48
a
R 6 R RENTALS f j
4206 LOCUST AVE
LUBBOCK TX 79404-3540
1its III 11111110111011111111111111i111I oil I111III IaII }
e
I
ICTE `'•? :cul ?v dales a;,. .5 ;2rr2rt 'err7tcs i :ecucnon a ycur murtV 3x -ale rar" i 9 fiR 3
.17117' _ ?Suits Ic our .;unr: a.,es xrn �3 3A
YOUR MORTGAGE COMPANY MAY PAY TAXES DUE. IF THIS PROPERTY IS MORTGAGED, PLEASE CONSULT MORTGAGEE BEFORE REMITTING TAXES.
LOC. /
LEGAL/NOTE DESCRIPTION GEO: AC14006-90456-00230-000 KEY: 1485048
BLK B SEC 6 AB 4S6 TR 11
AC: 8.09 R & R RENTALS
4206 LOCUST AVE
LUBBOCK TX 79404-3540
PHONE: (806) 762-5000 EXT. 400 TAX AMOUNT: $466.48
—;C— — PLEASE AETURN
940000046648014850482
EXHIBIT 'B'
SECTION VII. Recapture:
1. In the event that any type of facility, (as defined in Sec-
tion I, Subparagraphs 5, 6, 7, 8, 10, 11, 12, 13, 17, 18) is
completed and begins producing goods or services, but subse-
quently discontinues producing goods or services for any
reason, excepting fire, explosion or other casualty or acci-
dent or natural disaster or other event beyond the reason-
able control of applicant or owner for a period of 180 days
during the term of a tax abatement agreement, then in such
event the Tax Abatement Agreement shall terminate and all
abatement of taxes shall likewise terminate. Taxes abated
during the calendar year in which termination takes place
shall be payable to each Affected Jurisdiction by no later
than January 31st of the following year. Taxes abated in
years prior to the year of termination shall be payable to
each Affected Jurisdiction within sixty (60) days of the
date of termination. The burden shall be upon the applicant
or owner to prove to the satisfaction of the Affected Juris-
diction to whom the application for tax abatement was
directed that the discontinuance of producing goods or ser-
vices was as a result of fire, explosion, or other casualty
or accident or natural disaster or other even beyond the
control of applicant or owner. In the event the applicant
or owner meets this burden, and the Affected Jurisdiction is
satisfied that the discontinuance of the production of goods
or services was the result of events beyond the control of
the applicant or owner, then such applicant or owner shall
have a period of one year in which to resume the production
of goods and services. In the event that the applicant or
owner fails to resume the production of goods or services
within one year, then the Tax Abatement Agreement shall ter-
minate and the Abatement of all taxes shall likewise termi-
nate. Taxes abated during the calendar year in which termi-
nation takes place shall be payable to each Affected Juris-
diction by no later than January 31st of the following year.
Taxes abated in years prior to the year of termination shall
be payable to each Affected Jurisdiction within sixty (60)
days of the date of termination. The one year time period,
hereinabove mentioned, shall commence upon written notifica-
tion from the Affected Jurisdiction to the applicant or
owner.
2. In the event that the applicant or owner has entered into a
tax abatement agreement to make improvements to a facility
of any type described in Section 1 above, but fails to
undertake or complete such improvements, then in such event
the Affected Jurisdiction to whom the application for tax
abatement was directed shall give the applicant or owner
sixty (60) days notice of such failure. The applicant or
owner shall demonstrate to the satisfaction of the Affected
Jurisdiction, above mentioned, that the applicant or owner
has commenced to cure such failure within the sixty (60)
days above mentioned. In the event that the applicant or
owner fails to demonstrate that he is taking affirmative
action to cure his failure, then in such event the Tax
Abatement Agreement shall terminate and all abatement of
taxes shall likewise terminate. Taxes abated during the
calendar year in which termination takes place shall be
payable to each Affected Jurisdiction by no later than Jan-
uary 31st of the following year. Taxes abated in years
prior to the year of termination shall be payable to each
Affected Jurisdiction within sixty (60) days of the date of
termination.
3. In the event that the Affected Jurisdiction to whom applica-
tion for tax abatement was directed determines that the
applicant or owner is in default of any of the terms or con-
ditions contained in the Tax Abatement Agreement, then in
such event the Affected Jurisdiction shall give the appli-
cant or owner sixty (60) days written notice to cure such
default. In the event such default is not cured to the sat-
isfaction of the Affected Jurisdiction within the sixty (60)
days notice period, then the Tax Abatement Agreement shall
terminate and all abatement of taxes shall likewise termi-
nate. Taxes abated during the calendar year in which termi-
nation takes place shall be payable to each Affected Juris-
diction by no later than January 31st of the following year.
Taxes abated in years prior to the year of termination shall
be payable to each Affected Jurisdiction within sixty (60)
days of the date of termination.
4. In the event that the applicant or owner allows ad valorem
taxes on property ineligible for tax abatement owed to any
Affected Jurisdiction, to become delinquent and fails to
timely and properly follow the legal procedures for their
protest or contest, then in such event the Tax Abatement
Agreement shall terminate and all abatement of taxes shall
likewise terminate. Taxes abated during the calendar year
in which termination, under this subparagraph, takes place
shall be payable to each Affected Jurisdiction by no later
than January 31st of the following year. Taxes abated in
years prior to the year of termination shall be payable to
each Affected Jurisdiction within sixty (60) days of the
date of termination.
Guidelines and Criteria Governing Tax Abatement for
Commercial Projects in Designated Enterprise Zones
Exhibit ne•
PAGE 2
5. In the event that the applicant or owner, who has executed a
tax abatement agreement with any Affected Jurisdiction,
relocates the business, for which tax abatement has been
granted, to a location outside of the designated reinvest-
ment zone, then in such event, the Tax Abatement Agreement
shall terminate after sixty (60) days written notice by the
Affected Jurisdiction to the Owner/Applicant. Taxes abated
during the calendar year in which termination, under this
subparagraph takes place shall be payable to each Affected
Jurisdiction by no later than January 31st of the following
year. Taxes abated in years prior to the year of termina-
tion shall be payable to each Affected Jurisdiction within
sixty (60) days of the date of termination.
6. The date of termination as that term is used in this Subsec-
tion VIII shall, in every instance, be the 60th day after
the day the Affected Jurisdiction sends notice of default,
in the mail to the address shown in the Tax Abatement Agree-
ment to the Applicant or Owner. Should the default be cured
by the Owner or Applicant within the sixty (60) day notice
period, the Owner/Applicant shall be responsible for so
advising the Affected Jurisdiction and obtaining a release
from the notice of default from the Affected Jurisdiction,
failing in which, the abatement remains terminated and the
abated taxes must be paid.
7. In every case of termination set forth in Subparagraphs 1,
2, 3, 4 and 5 above, the Affected Jurisdiction to which the
application for tax abatement was directed shall determine
whether default has occurred by Owner (Applicant) in the
terms and conditions of the Tax Abatement Agreement and
shall so notify all other Affected Jurisdictions. Termina-
tion of the Tax Abatement Agreement by the Affected Juris-
diction to which the application for tax abatement was
directed shall constitute simultaneous termination of all
Tax Abatement Agreements of all other Affected Jurisdic-
tions.
S. In the event that a tax abatement agreement is terminated
for any reason whatsoever, and taxes are not paid within the
time period herein specified, then in such event, the provi-
sions of V.T.C.A., Tax Code, Section 33.01 will apply.
Guidelines and Criteria Governing Tax Abatement for
Comercial Projects in Designated Enterprise Zones
Exhibit •n"
PAGE 3