HomeMy WebLinkAboutResolution - 2007-R0364 - Give Notice Of Intent - Enter Tax Abatement Agreement - Minerva Partners Ltd. - 08/09/2007Resolution No. 2007-RO364
August 9, 2007
item No. 5.7
RESOLUTION
WHEREAS, the City Council has determined to give notice of its intent to enter into a
Tax Abatement Agreement with Minerva Partners, Ltd.; 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 Minerva Partners, Ltd., said notice
to be given to the presiding officers of each governing body of each taxing unit having
jurisdiction in assessing taxes on 602 Avenue Q, which is further described as Emmett Plaza
Tract A, Lubbock County, Texas.
Passed by the City Council this 9th day of August 2007.
-Owe
DAVID A KELLER, MAYOR
ATTEST:
Rebecca rza, City Secretary
TO CONTENT:
Rob A DseT, Assistant City Manager
Deve opment Services
APPROVED AS TO FORM:
Linda L. Chamales, Senior Attorney
Office Practice Section
Resolution No. 2007-80364
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 602 AVENUE Q
WHICH IS FURTHER DESCRIBED AS EMMETT PLAZA TRACT A,
LUBBOCK COUNTY, TEXAS
Notice is hereby given that the City Council of the City of Lubbock intends to
enter into an Agreement with Minerva Partners, Ltd. to abate taxes on improvements to
real property located within the Lubbock 2000 South 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
Minerva Partners, Ltd. for tax abatement, a draft copy of said Agreement is attached to
this notice as Exhibit "A-1" 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 13`h Street, City of
Lubbock, on the 23rd day of August, 2007, at approximately 9:30 o'clock a.m.
Resolution No. 2007-RO364
EXHIBIT A-1
AGREEMENT
STATE OF TEXAS §
COUNTY OF LUBBOCK §
This Agreement made this day of , 2007,
by and between the City of Lubbock, Texas, a home rale municipality of the State of Texas
(hereinafter called "City") and Minerva Partners, Ltd. (hereinafter called "Company");
WITNESSETH:
WHEREAS, City did receive from Company on the I Ith day of May, 2007, an
application for commercial tax abatement for the construction of a new facility at 602
Avenue Q, which is further described as Emmett Plaza Tract A, Lubbock County, Texas
(attached as Exhibit "A").
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 were heretofore adopted by
Resolution No. 2005-80420 of the City Council of the City of Lubbock, a copy of which is
attached as Exhibit `B" and incorporated herein as if fully set forth; 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 602 Avenue Q.
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; 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. 2005-R0420, does recognize construction of a new facility 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. 2005-80420 and attached as Exhibit "B" have been
met by Company; and
WHEREAS, Company does intend to construct a new facility; and
WHEREAS, the location of the existing 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; and
WHEREAS, the Board of Directors of the Central Business District Tax Increment
Financing Reinvestment Zone has approved this Agreement in accordance with V. T.C.A.,
Tax Code, Section 311.0125;
AGREEMENT- MINERVA PARTNERS, LTD 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. Recitations. The parties agree that the recitations above in this
agreement are true and correct and shall be incorporated into this Agreement.
SECTION 2. Term. This Agreement shall remain in force and effect for a period
of five (5) years from the date of its commencement as set forth in Section 12, and shall
expire and be of no further force and effect after said date.
SECTION 3. Base Year. The base year applicable to real property, which is the
subject of the Agreement, shall be 2007, and the assessed value of the real property shall be
the assessed value applicable to such property for said year.
SECTION 4. 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 5. 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 6. 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 attached as Exhibit B, is property
ineligible for tax abatement.
SECTION 7. Exemption from Tax. The City covenants and agrees to exempt
from taxation, in accordance with Section 5 above, the following properties:
(a) All proposed new construction located at 602 Avenue Q, Emmett Plaza
Tract A, Lubbock County, Texas, which is further described in Exhibit "A".
AGREEMENT — MINERVA PARTNERS, LTD Page 3
SECTION 8. Economic Qualification. Company agrees to expend funds
necessary to qualify for tax abatement by constructing a new facility, 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 (Exhibit 13) on the property
described in Exhibit A. A description of the kind, number and location of all proposed
improvements is attached in Company's Application, Exhibit "C" and incorporated herein
as if fully set forth.
SECTION 9. Value of Improvements. Company agrees to expend one million
seven hundred and thirty thousand dollars ($1,730,000) in constructing a new facility to be
located within the Enterprise Zone created by Ordinance No, 2000-00032.
SECTION 10. Electricity Provider. Company agrees to utilize Lubbock Power &
Light (LP&L) for electrical services for the term of the tax abatement. If company chooses
to utilize a different power company, this contract shall be terminated.
SECTION 11. 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
"C", and this Agreement.
SECTION 12. 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%
SECTION 13, Commencement Date. This Agreement shall commence upon the
January 1 st following the substantial completion of construction and shall expire five (5)
AGREEMENT — MINERVA PARTNERS, LTD Page 4
years after such date. Company shall provide certification of completion in writing both to
the City and to the Lubbock Central Appraisal District within ten (10) days of completion
of the project.
SECTION 14. Type of Improvements. The Company proposes to construct a new
facility as described in Exhibit "C". The Company further states that the proposed
improvements to the property above mentioned shall commence on the I" day of .lune,
2007, and shall be completed within approximately twelve (12) 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 15. 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 by July 31, 2008.
SECTION 16. Limitation on Use. Company agrees to limit the use of the property
set forth in Exhibit "A" to the proposed commercial uses 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 17. 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 Guidelines and Criteria Governing Tax
Abatement for Commercial Projects in Designated Enterprise Zones adopted by Resolution
No. 2005-RO420 of the City Council of the City of Lubbock. (Exhibit B).
SECTION 18. 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 19. Compliance. The City may cancel or modify this Agreement upon
sixty (60) days written notice, as set forth in Section VII of Exhibit B, if the Company fails
to comply with any of the terms of this Agreement.
AGREEMENT— MINERVA PARTNERS, LTD Page 5
SECTION 19. Notices. Notices required to be given by this Agreement shall be
mailed, certified mail return receipt requested, to the following addresses:
CITY OF LUBBOCK MINERVA PARTNERS, LTD
Assistant City Manager, Matt Malouf
Development Services 3811 Turtle Creek Blvd., Suite 1800
PO Box 2000 Dallas, TX 75219
Lubbock, TX 79457
SECTION 20. 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 , 2007.
MINERVA PARTNERS, LTD. CITY OF LUBBOCK
A Municipal Corporation
MATT MALOUF
ATTEST:
BOARD OF DIRECTORS
CENTRAL BUSINESS DISTRICT
TAX INCREMENT FINANCING
REINVESTMENT ZONE
CHAIRMAN
DRAFT ONLY -- DO NOT EXECUTE
DAVID A MILLER, MAYOR
ATTEST:
Rebecca Garza
City Secretary
APPROVED AS TO CONTENT:
Rob Allison, Assistant City Manager
Development Services
APPROVED AS TO FORM:
Linda Chamales, Senior Attorney
Office Practice Section
AGREEMENT - MINERVA PARTNERS, LTD Page 6