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HomeMy WebLinkAboutOrdinance - 8904-1986 - Ordinance 8904; Deferred Compensation; Employees - 03/13/1986JCR:cl First Reading March 13, 1986 Agenda I tern #24 Second Reading March 27 ~ 1986 Agenda Item #8 ORDINANCE NO. _89_04 __ _ AN ORDINANCE AMENDING ORDINANCE NO. 7809 OF THE CITY OF LUBBOCK, WHICH ORDINANCE PROVIDED THE PARTICULARS OF A DEFERRED COMPENSATION PLAN FOR CITY EMPLOYEES, MODIFYING AND CHANGING SAID ORDINANCE TO CONFORM TO CHANGES IN IRS REGULATIONS. WHEREAS, the City Council heretofore enacted Ordinance No. 7809 which Ordinance set for the particulars of a deferred compensation plan for the employees of the City of Lubbock; and WHEREAS, the Internal Revenue Service has adopted final regulations that cover Public Sector Deferred Compensation Plan; and WHEREAS, the final regulations as adopted by the Internal Revenue Service necessitates the hereinafter changes and amendments to the City of Lubbock Deferred Compensation Plan; NOW THEREFORE: BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK: THAT Ordinance No. 7809 of the City of Lubbock, BE and is hereby amended to read as follows: DEFERRED COMPENSATION PLAN I. INTRODUCTION The City of Lubbock, Texas, by virtue of the authority granted by Article 6252-Jb, V.T.C.S., hereby establishes the City of Lubbock Employees Deferred Compensation Plan, hereinafter referred to as the "Plan", the purpose of which is to attract and hold certain individuals by permitting them to enter into agreements with the City which will provide for monthly payments on retirement, as well as death benefits in the event of death before or after retirement. The effective date of the start of this Plan shall be July 1, 1978 or as soon as practical thereafter. Nothing contained in this Plan shall be deemed to constitute an employment agreement between the Participant and the City and nothing contained herein shall be deemed to give a Participant any right to be retained in the employ of the City. Nothing herein shall be construed to modify the terms of any employment agreement between a Participant and the City, this Plan being intended as a supplement thereto. This Deferred Compensation Plan shall until otherwise directed by the City Council, be implemented and serviced by Aetna Life and Casualty Company. II. DEFINITIONS 2.01 Compensation: The total annual remuneration for employment or contracted services payable by the Employer that would be included in the federal gross income of the Participant but for the Participant's election to participate in the Plan. 2.02 Includible Compensation: The amount of Compensation includible in the Participant's federal gross income, reduced both by amounts of Compensation deferred under this Plan pursuant to Section 457 of the Code and by amounts contributed by the Employer to an annuity contract described in Section 403(b) of the Code, without regard to any community property laws. 2.03 Deferred Compensation: The amount of Compensation not yet earned, as designated in the Participation Agreement which is made a part hereof, which the Participant and the Employer mutually· agree shall be deferred in accordance with the pro- visions of this Plan, subject to the following limitations: (a) Normal Limitation: The maximum amount that may be deferred under this Plan for a Participant's taxable year (except as provided in paragraph 2.03(b)) is the lesser of $7,500 or 33 1/3% of the Participant's Includible Compensation, reduced by any amount excludible from the Participant's gross income for the taxable year under Section 403(b) of the Code. (b) Catch-up Limitation: for each one or more of the Partici- pant's last three taxable years ending prior to but not including the year of such Participant's Normal Retirement Age, as defined in paragraph 2.04, the limitation set forth in paragraph 2.03(a) shall be the lesser of: (1) $15,000.00, reduced by any amount excludable from the Participant's gross income for the taxable year under Section 403(b) of the Code; or (2} the sum of the Normal Limitation set forth in paragraph 2.03(a} plus so much of the Normal Limitation which has been under-utilized in all prior taxable years since January 1, 1979. A prior taxable year can be taken into account (a) if the Participant was eligible to participate in the Plan or any similar prior plan of the same Employer or another Employer in the same state during any portion of any prior taxable year since January 1, 1979 and {b) compensation deferred, if any, under such plan or the Plan during such prior taxable years was subject to a maximum deferral limitation as required by Section 457 of the Code. -2- A Participant may elect to utilize the Catch-up Limitation with respect to only one Normal Retirement Age in this Plan or any other similar plan notwithstanding the fact that the Participant utilizes the Catch-up Limitations in less than all of the three eligible years. 2.04 Normal Retirement Age: The Normal Retirement Age shall be as de- scribed in Section 2.04(a) below subject to the alternative provision of 2.04(b) as elected in writing by the Participant or pursuant to the automatic provision of 2.04(c): (a) Age 70; or (b) Any of the following as elected by the Participant at any time prior to Separation from Service by written instrument or pursuant to the execution of a revised Participation Agreement: (1) Any age which is (1) not earlier than the earliest age at which the Participant has the right to retire and receive unreduced retirement benefits from the Employer's basic pension plan and (2) not later than the date the Participant attains age 70; or (2) For a Participant who continues in the service of the Employer after the Normal Retirement Age provided in Section 2.04(a) or after the age selected pursuant to 2.04(b)(1), such Normal Retirement Age may be a later age as designated by the Participant; provided however, such age may not be later than the Employer's mandatory retirement age, if any, or the Participant's actual date of Separation from Service with the Employer. (c) If a Participant continues to provide service for the Employer either (a) after age 70 without having previously elected an alternative Normal Retirement Age as provided in Section 2.04(b) or (b) after such age as elected pursuant to Section 2.04(b), such Participant's Normal Retirement Age shall automatically be the later of the Employer's mandatory retirement age, if any, or the Participant's actual date of Separation from Service. (d) Once a Participant has to any extent utilized the Catch-up Limitation of Section 2.03(b), such Participant's Normal Retirement Age shall be determined solely by reference to that age used for purposes of Section 2.03(b); provided further, such age may not thereafter be changed. 2.05 Retirement: The severance of the Participant's employment contract or agreement for services with the Employer on or after attainment of the Participant's Normal Retirement Age whereby the Participant thereafter is not providing services to the Employer. -3- 2.06 Separation from Service: The severance of the Participant's employment contract or agreement for services with the Employer whereby the Participant thereafter is not providing services to the Employer. 2.07 Beneficiary: Beneficiary or Beneficiaries of certain benefits of the Plan designated by the Participant in the Participation Agreement. Nothing herein shall prevent the Participant from designating more than one Beneficiary or primary and secondary Beneficiaries or changing the designation of a Beneficiary. If two or more or less than all designated Beneficiaries survive the Participant, payments shall be made equally to all such Bene- ficiaries, unless otherwise provided in the Beneficiary desig- nation. Elections made by a Participant in the Participation Agreement shall be binding on any such Beneficiary or Bene- ficiaries. 2.08 Eligible Individual: Any individual, to include those appointed, elected or under contract, who performs services for the Employer as an employee or independent contractor for which Compensation is paid. 2.09 Participant: Any Eligible Individual who fulfills the eligi- bility and· enrollment requirements of Article jy. 2.10 Participation Agreement: A written agreement between the Employer and a Participant setting forth certain provisions and elections relative to the Plan, establishing the amount of Deferred Compensation and the manner and method of paying benefits under the Plan, incorporating the terms and conditions of the Plan and establishing the Participant's participation in the Plan. 2.11 Plan Year: The calendar year. III. ADMINISTRATION 3.01 This Plan shall be administered by a Committee of one appointed by the City Manager, hereinafter referred to as the Committee. 3.02 The Committee shall represent the City in all matters concerning the administration of this Plan. The City Manager may remove a Committee member for any reason by giving him ten (10) days written notice, and fill any vacancies these created. 3.03 The Committee shall have full power and authority to adopt rules and regulations for the administration of the Plan, provided that such rules and regulations are not inconsistent with the pro- visions of this Plan, or Section 457 of the Code or regulations promulgated thereunder, and to interpret, alter, amend or revoke any rules or regulations as adopted. -4- 3.04 A Committee member shall be eligible to participate in the Plan, but such a member shall not be entitled to participate in discretionary decisions under Article VII relating to such member's own participation in the Plan:-- 3.05 The Employer may contract with the Aetna Life Insurance and Annuity Company to issue to the Employer an annuity contract as described in Article V of the Plan and to provide services under the Plan for the convenience of the Employer including, but not limited to, the enrollment of Eligible Individuals as Partici- pants on behalf of the Employer, the maintenance of individual or other accounts and other records, the making of periodic reports and the disbursement of benefits to Participants and Benefi- ciaries. IV. PARTICIPATION IN THE PLAN 4.01 Eligibility: Any Eligible Individual who performs services for the Employer for which Compensation is paid and who executes a Participation Agreement with the Employer is eligible to participate in the Plan. 4.02 Enrollment in the Plan: (a) An Eligible Individual may become a Participant and agree to defer Compensation not yet earned by entering into a Participation Agreement prior to the first day of the calendar month in which it is to become effective. (b) At the time of entering into an agreement hereunder to defer compensation or at the time of re-entry following a with- drawal, a Participant must agree to defer a minimum amount of $650.00 per year. (c) A Participant who defers compensation may modify such agreement to change the amount deferred once each calendar quarter. (d) A Participant may at any time revoke his agreement to defer compensation by notifying the Committee in writing 30 days prior to the effective date of the termination, and the Participants full compensation will be thereupon restored in the month subsequent to the effective date of such revoca- tion, however, his accrued benefits shall only be paid as provided in this Plan. (e) A Participant who has withdrawn as set forth in Article VII or revoked as set forth in (d) above may again become a Participant by executing a new agreement to defer compen- sation not yet earned, but such agreement must be made prior to the beginning of the calendar month in which it is to become effective. -5- V. CALCULATION OF BENEFITS 5.01 The amount of any benefit payment to a Participant or Beneficiary made pursuant to this Plan shall be determined by the value at the time of such payment of the annuity contract described below in accordance with elections in the Participation Agreement and the provisions of the Plan: (a) An amount equal to the amount which would have been payable to the Employer under an annuity contract issued by the Aetna Life Insurance and Annuity Company ("Annuity Con- tract") with the Participant included as the annuitant thereunder, and had the manner and method of payment selected been as specified in the Participation Agreement, ~nd had the time of commencement of such payments selected been as provided in the Plan pursuant to the elections made in the Participation Agreement, and had the premium been equal to the Participant's Deferred Compensation as if such Deferred Compensation had been applied as a premium to such Annuity Contract within a reasonable time subsequent to the actual deferral and as specified in the Participant's Participation Agreement. 5.02 The Employer at its discretion may acquire the Annuity Contract and invest amounts of Deferred Compensation in the Annuity Contract in order to provide a fund from which it can satisfy its obligation to make benefit payments pursuant to this Plan. Any Annuity Contract so acquired for the convenience of the Employer shall be the sole and exclusive property of the Employer with the Employer named as owner and beneficiary; provided further, such Annuity Contract shall not be held in trust or collateral security for the benefit of any Participant or Beneficiary. 5.03 All amounts of Compensation deferred under this Plan, all property and rights which may be purchased by the Employer with such amounts and all income attributable to such amounts, property or rights to property shall remain the sole property and rights of the Employer without being restricted by the provisions of this Plan subject only to the claims of the Employer's general creditors. The obligation of the Employer under this Plan is purely contractual and shall not be funded or secured in any way. 5.04 The Employer shall be liable to pay benefits under this Plan only to the extent of amounts that would have been available under the Annuity Contract as measured by elections made in the Partici- pation Agreement, and the Employer shall not be responsible for the investment or performance results of such Annuity Contract. Furthermore, if the Annuity Contract is so acquired to measure benefits payable under this Plan, the value of any benefit shall be determined by the actual value of the Annuity Contract at the time of benefit payment unaffected by any independent or arbi- trary standard of calculation with respect to such Annuity Contract. -6- I! ·I !I 1 ~ 'I II j! !I ,, i! " !! !f ,f VI. BENEFITS 6.01 General Benefit Terms: (a) Benefit payments to a Participant or Beneficiary shall be made according to the manner and method of payment as elected in the Participation Agreement, which election may be changed by a Participant or a Beneficiary as appropriate at any time prior to the commencement of such benefit payments pursuant to the Participation Agreement. (b) In the absence of an election in the Participation Agreement as to the manner and method of such benefit payments as provided in Section 6.01(a), the Employer shall make monthly payments on a fixed basis to the Participant or Beneficiary as a continuous lifetime annuity with one hundred twenty (120) payments guaranteed. (c) (d) (e) At the time benefits commence the present value of all payments to be made to a Participant must exceed one-half of the present value of the total payments to be made to the Participant and the Beneficiary as if no Beneficiary were designated based on the life expectancy of the Participant according to the mortality tables of Aetna Life Insurance and Annuity Company. Benefit payments to a Participant or Beneficiary shall commence at the time provided in the Plan, subject to an election by the Participant or Beneficiary as appropriate prior to the time such benefits first become payable to defer the beginning of such payments to a later date as allowed by the Plan and pursuant to the Participation Agreement. In no event may benefit payments to the Participant or any Beneficiary commence more than 60 days after the close of the Plan Year after the later of (1) the date of Separation from Service or (2) the date the Participant attains (or would have attained) Normal Retirement Age. (f) for purposes of interpreting the provisions of the Plan, the Committee shall only consider a Participation Agreement signed by the Participant or Beneficiary as appropriate and submitted to the Committee. 6.02 Benefits Upon Retirement: Beginning no later than sixty (60) days following the Partici- pant's Retirement, the Employer shall begin payments to the Participant in accordance with the elections made in the Partici- pation Agreement; provided however, the Participant may ir- revocably elect, within the ninety (90) day period ending with Retirement, to defer the beginning of any portion of such -7- I 11 ·.• '· ~ ; . payments to a later date not later than sixty (60) days after the close of the Plan year following Retirement and as provided in the Participation Agreement. 6.03 Benefits Upon Separation From Service: If Separation from Service occurs prior to attainment of the Normal Retirement Age, the Employer shall begin benefit payments no later than sixty (60) days following such Separation from Service; provided however, the Participant may irrevocably elect, within the ninety (90) day period ending with Separation from Service, to defer the beginning of any portion of such payments to a later date not later than Normal Retirement Age as provided in the Participation Agreement. 6.04 Plan-to-Plan Transfers: If the Participant Separates from Service to accept employment with or perform services for another employer in this state which maintains an "eligible" plan of deferred compensation pursuant to Section 457 of the Code, the amounts deferred under this Plan shall not be payable upon such Separation from Service regardless of any other provision of the Plan. Such amounts shall rather be transferred automatically to such other "eligible" plan, provided such other plan provides for the acceptance of such amounts. 6.05 Benefits Upon Death After Commencement of Benefits (a) Should the Participant die at any time after benefit payments have commenced, the Employer shall commence payment to the Beneficiary of the balance remaining of such payments within thirty (30) days of receipt of satisfactory proof of death of the Participant and according to the manner and method selected by the Participant in the Participation Agreement over a period not to exceed: (a) the life of the Beneficiary if the Beneficiary is the Participant's surviving spouse, or (b) a period not in excess of fifteen (15) years, if the Beneficiary is not the Participant's surviving spouse. (b) If no Beneficiary is designated as provided in Section 2.07 or if no Beneficiary survives the Participant for a period of thirty (30) days, then the Employer shall pay to the estate of the Participant a single lump sum amount equal to the current value of such remaining payments. If a Bene- ficiary does not survive the period after the Participant's death during which such payments to the Beneficiary are to be made, the Employer shall pay to the estate of that Beneficiary a single lump sum amount equal to the current value of such remaining payments to that Beneficiary. -8- i 1 i l il II I i I I I ! I I I I I I :j .! 6.06 Benefits Upon Death Prior To Commencement of Benefits: (a) Should the Participant die at any time before benefit payments have commenced, the Employer shall commence benefit payments to the Beneficiary no earlier than sixty-one (61) days and no later than ninety (90) days subsequent to the Participant's death, subject to satisfactory proof of death of the Participant and according to the manner and method provided in the Participation Agreement or as selected by the Beneficiary pursuant to a revised Participation Agree- ment submitted to the Committee prior to the commencement of such benefit payments over a period not to exceed: (a) the life of the Beneficiary if the Beneficiary is the Participant's surviving spouse, or (b) a period not in excess of fifteen (15) years, if the Beneficiary is not the Participant's surviving spouse. (b) However, at the discretion of the Employer the Beneficiary may irrevocably elect within the sixty (60) day period subsequent to the Participant's death to defer the beginning of such payments to a date not later than the date the Participant would have attained Normal Retirement Age. The Beneficiary may also elect, prior to the date when such deferred benefits are to commence pursuant to Section 6.06(b) of the Plan, the manner and method of benefit payments as allowed under the Plan. (c) If no Beneficiary is designated as provided in Section 2.07 or if no Beneficiary survives the Participant for a period of thirty (30) days, the Employer shall pay to the estate of the Participant a single lump sum amount equal to the current value of any remaining payments. If a Beneficiary does not survive the period after the Participant's death during which such payments to the Beneficiary are to be made, then the Employer shall pay to the estate of that Beneficiary a single lump sum amount equal to the current value of such remaining payments to that Beneficiary. VII. WITHDRAWALS 7.01 In the case of an unforeseeable emergency prior or subsequent to the commencement of benefit payments, a Participant may apply to the Committee for withdrawal of an amount reasonably necessary to satisfy the emergency need. If such application for withdrawal is approved by the Committee, the withdrawal will be effective at the later of the date specified in the Participant's application or the date of approval by the Committee, and the approved amount shall be payable in a lump sum within thirty (30) days of such effective date or in some other manner consistent with the emergency need as determined by the Committee. -9- II 7.02 For the purposes of this Plan, the term "unforeseeable emergency" means a severe financial hardship to the Participant resulting from a sudden and unexpected illness or accident of the Partici- pant or of a dependent (as defined in the Code) of the Partici- pant, loss of the Participant's property due to casualty, or other similar extraordinary and unforeseeable circumstances arising as a result of events beyond the control of the Partici- pant. Withdrawals for foreseeable expenditures normally budgetable, such as a down payment on a home or purchase of an auto or college expenses, will not be permitted. The Committee shall not permit withdrawal for unforeseeable emergency to the extent that such hardship is or may be relieved: (1) through reimbursement of compensation by insurance or otherwise; (2) by liquidation of the Participant's assets, to the extent the liquidation of such assets would not itself cause severe financial hardship; or (3) by cessation of deferrals under the plan. 7.03 In no event shall the amount of a withdrawal for unforeseeable emergency exceed the amount of benefits which would have been available to the Participant at the time of withdrawal. Notwithstanding any other provision of this Plan, if a Partici- pant makes a withdrawal hereunder, the value of benefits under the Plan shall be appropriately reduced to reflect such with- drawal, and the remainder of any benefits shall be payable in accordance with otherwise applicable provisions of the Plan. VIII. LEAVE OF ABSENCE A Participant on an approved leave of absence with or without Com- pensation may continue to participate in the Plan subject to all the terms and conditions of the Plan; provided further, Compensation may be deferred for such Participant if such Compensation continues while the Participant is on an approved leave of absence. IX. NON-ASSIGNABILITY CLAUSE Neither the Participant nor any other person shall have any right to commute, sell, assign, pledge, transfer or otherwise convey or encumber the right to receive any payments hereunder, which payments and rights thereto are expressly declared to be unassignable and non-transferrable. Nor shall any unpaid benefits be subject to attachment, garnishment or execution for the payment of any debts, judgments, alimony or separate maintenance owed by the Participant or any other person or be transferable by operation of law in the event of bankruptcy or insolvency of the Participant or any other person. -10- ]I X. AMENDMENT OR TERMINATION OF PLAN 10.01 The Employer may terminate or amend the prov1s1ons of this Plan at any time; provided however, that no termination or amendment shall affect the rights of Participants or their Beneficiaries to the receipt of payment of benefits to the extent of any Compensation deferred before the time of the termination or amendment, as adjusted for investment experience under the Annuity Contract prior to or subsequent to the amendment. 10.02 Upon termination of the Plan, the Participants in the Plan will be deemed to have withdrawn from the Plan as of the date of such termination. The Participant's full Compensation on a non-deferred basis will be thereupon restored, and the Com- mittee shall pay such benefit or benefits as otherwise provided by and according to the terms of the Plan. XI. PLAN-TO-PLAN TRANSFERS This Plan shall accept for transfer amounts of Compensation previously deferred pursuant to another "eligible" plan of deferred compensation pursuant to Section 457 of the Code maintained by another Employer located in this state. XII. APPLICABLE LAW The Plan shall be construed under the laws of the State of Texas. AND IT IS SO ORDERED. Passed by City Council on first reading this 13th day of March , 1986. --~~~------ Passed by City Council on second reading this 27th day of March , 1986. ------- ALA ATTEST: APPROVED AS TO FORM: Ross, Jr., City -11- M2320-R163 THE STATE OF TEXAS cor;..;TY OF LUBBOCK Before me DorothY Russe II a Notarv Public in and for Lubbock Countv. Texas on this dav personally appeared twi I a Aufill' Account Manaf:!er of the Southwestern Newsp~­ pers CorJXlration. publishers of the Lubbock Avalanche-Journal -Morning. Evening and Sunday. who being b~· me duly sworn did depose and say that said newspa_per has been published continuously for more than f1fty-two weeks prior to the first insertion of this _....:L::..e ___ e....:a....:l_n_i_t_l_c_e ___________ _ ----------,---..,........--,..--,----No. 746939 at Lubbock County, Texas and the attached print- ed cop~> of the Lef:!a I notice is a true co~y of the original and WJIS printed in the Lubbock Avalanehe-Journal on the following dates: March 29t APril 5, 1966 612 words @ 76t Per word= $465,12 Account Manaeer LCBBOCK AVALA;..;CHE-.JOURNAL Southwestern :"iewspapers Corporation Subscribed and sworn to before me. this .1.:t.b_ day of _--~:~lfJt::..L..r .... i-~.1 __ _ , FOR:\158-10 19___8.6_ • AD~~ Notnry f't!bl\c In And For lh~ a 9 198tl/ My Commt<>~ivn Expires .,ov. • . LEI N.·.l· AI\J QfiOJtt lNG ------------1 AM'tl~G~ ~ ..._,...,_,. ____________________________ __._ __ .0, $TRI!Sf. ft. , , Eii)'t AVENUE AND ME . AVENUE IN THE CITY OF LUBBOCK, 'LUBBOCK COUNTY, TEXAS. AND MORE PARTICULARLY.. DESCRIBED IN THE BODY OF THIS OROI· NANCE: DIRECTING THE CITY ENGINEER TO MARK THE OF· FICIAL MAPS OF THE CITY OF LUBBOCK TO REFLECT SAID , ABANDONMENT lli.ND . CLO$-ING: PROVIOJNG A SAVINGS , CLAUSE: AND PROVIDING F()R PUBI.ItATION. ' .• ORDINANCE NO. 8901 AN ORDINANCE AMENDING , CHAPTER 12 OF THE CODE OF ' ORDINANCES OF THE CITY OF ' LUBBOCK. TEXAS, WITH RE- GARD . TO PERMIT ·· FEE AMOUNTS FOR FOOD PROCESS- ING. ESTABI.ISHMENTS SUB· JEC't: TO CAlLY FEDERAL OR STATE INSPECTION;. PROVIO.. lNG A PENAI.TY;.PROVIDINGA . SAVINGS CLAUSE: .AND PRO· 'VI DING FOR PUBI.ICATION. i . . . ORDINANCE NO. 8902 > AN ORDINANCE AMENDING 'CHAPTERS I. AND 23 OF THE; 'CQOE OF ORDINANCES OF THE CITY OF LUBBOCK, TEXAS WITH REGARD TO THE· SUR: CHARGE AMOUNT FOR HAUL· lNG GARBA.GE AND REFUSE IN AN UNCOVERED VEHICLE AND I MAKING THE OWNER-OR OP.' ERATOR OF SUCH I,INCOV· ERED VEHICLE RESPONSI8f.E. FOR SUCH SURCHARGE l AMOUNT: PROVIWNG A PJ'i!N- ALTY; PROVIOIN.G A $A'\IING$ .CLAUSE: AND PROVIOING FOR .PUBLICAT!Q!II. _____ .. ,, -otttJtNAMCE NO.II'IOC . AN .ORDIIIIANCE AMENDING ORDINANCE NO. 7809 OF THE ' cCITY OF LUBBOCK. WHICH OR• OINANCE PROVIDeD · THE PARTICUI.ARS OF · A DE• FERRED cOMPENSATION PLAN FOR CITY EMPLOYEES, MOOII'YING AND CI-IANGING SAID ORDINANCE TO CON~ FORM TO ·CHANGES IN IRS REGULATI&~~INANCE N0.1868 G. W.O. 9063 . AN OROINANCE. -CLOSING HEARING ANO lEVYING. AS. SESSMENTS FOR PART OF THE COST OF·· IMPROVING A POR·. 'TION OF . THE . FOLLOWING STREET: 82ND STREET FROM UNliiERSITY AVENUE TO .AVE· NUE "U/' SUCH PORTION 8E· lNG MORE PARTICULARLY OESCRIBEO .IN. THE P•WING ASSESSMENTS OF TI:IE CITY OF · LUBBOCK ATTA(:HEI:> HERETO AND .MADE: A PART · HEREOF. SAID PORTION OF I' SAID STREET BEING IN THE 'CITY OF LUBBOCK •. TEXAS, AND·. PROVIDING FOR THE CO\..LECTION OF SUCH. AS· ' SESSMENTS AND FOR THE 1$-l ' SUANCE OF ASSIGNABLE CER· TIFICATIONS IN . EVIDENCE 4 HEREOF. ALLOCATING FUNO$. II. .R-163 .I