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HomeMy WebLinkAboutResolution - 5043 - Agreement - United Supermarkets Inc #503 - Commercial Tax Abatement - 12/07/1995Resolution No. 5043 December 7, 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 an Agreement and all related documents by and between the City of Lubbock and United Supermarkets, Inc. #503, for commercial tax abatement, which Agreement is attached hereto and 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: & 3 aT -, & C J-�'� — Betty 94. Johnson,kity Secretary APPROVED AS TO CONTENT: Beesinger, lAterinybirector of ness Development APPROVED AS TO FORM: D&fald G. Vandiver, First Assistant City Attorney DGV:da ccdocsla-united.res June 5, 1995 STATE OF TEXAS COUNTY OF LUBBOCK AGREEMENT M This Agreement made this 7th day of December Resolution No. 5043 December 7, 1995 Item #12 1995, by and between the City of Lubbock, Texas, a home rule municipality of the State of Texas (hereinafter called "City") and United Supermarkets, Inc. (hereinafter called "Company"); WITNESSETH: WHEREAS, City did receive from Company on the 11th day of May, 1995, an application for tax abatement for construction of Company's facilities located within Judy Jane Addition Block 1, Lots 1 & 2 and Roberts -McWhorter Addition Block 50 Less W5' of S250' further described by Metes and Bounds as follows: Beginning at a point in the East right-of-way line of University Avenue, same being the West line of Tract A, United Supermarket Addition which bears North a distance of 225.0 feet from the most Westerly Southwest point of Lot 3, Judy Jane Addition to the City of Lubbock, Lubbock County, Texas; THENCE North a distance of 258.0 feet; THENCE N. 02 °51'45" W. a distance of 86.36 feet to a point of curative; THENCE Northeasterly around a curve to the right, said curve having a radius of 15.00 feet, a central angle of 92°51'45", tangent lengths of 15,77 feet and a chord distance of 21.74 feet to a point; THENCE East a distance of 558.03 feet; THENCE South a distance of 276.33 feet; THENCE West a distance of 282.70 feet; THENCE South a distance of 36.33 feet; THENCE West a distance of 286.00 feet to the point of Beginning, to the City of Lubbock; and WHEREAS, upon review of the above application, it was determined that facilities would be located in the North Enterprise Zone designated by City in its Ordinance No. 9591; 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. 4974 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. 9591 of the City on February 18, 1993, which ordinance includes Judy Jane Addition Block 1, Lots 1 & 2 and Roberts - McWhorter Addition Block 50 Less W5' of 5250' further described by Metes and Bounds as follows: Beginning at a point in the East right-of-way line of University Avenue, same being the West line of Tract A, United Supermarket Addition which bears North a distance of 225.0 feet from the most Westerly Southwest point of Lot 3, Judy Jane Addition to the City of Lubbock, Lubbock County, Texas; THENCE North a distance of 258.0 feet; THENCE N. 02 °51'45" W. a distance of 86.36 feet to a point of curative; THENCE Northeasterly around a curve to the right, said curve having a radius of 15.00 feet, a central angle of 92°51'45", tangent lengths of 15.77 feet and a chord distance of 21.74 feet to a point; UNITED SUPERMARKETS, INC. 2 THENCE East a distance of 558.03 feet; THENCE South a distance of 276.33 feet; THENCE West a distance of 282.70 feet; THENCE South a distance of 36.33 feet; THENCE West a distance of 286.00 feet to the point of Beginning, 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, Section IV of the Guidelines and Criteria Governing Tax Abatement for Commercial Projects in Designated Enterprise Zones adopted by the City Council by Reso- lution No. 4974 does recognize construction of new facilities as being eligible for commer- cial tax abatement status; and WHEREAS, the City Council does hereby find that all of the Guidelines and Criteria established for Commercial Tax Abatement within the Enterprise Zones of the City of Lubbock, as adopted by Resolution No. 4974, have been met by Company; and WHEREAS, Company does intend to construct its new facility; and WHEREAS, the location of the constructed 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 create new jobs within the City, and enhance economic development within the designated Enterprise Zone, UNITED SUPERMARKETS, INC. 3 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 ten (10) 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(6) 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. 4974, 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 Judy Jane Addition Block 1, Lots 1 & 2 and Roberts -McWhorter Addition Block 50 Less W5' of 5250' further described by Metes and Bounds as follows: Beginning at a point in UNITED SUPERMARKETS, INC. 4 the East right-of-way line of University Avenue, same being the West line of Tract A, United Supermarket Addition which bears North a distance of 225.0 feet from the most Westerly Southwest point of Lot 3, Judy Jane Addition to the City of Lubbock, Lubbock County, Texas, THENCE North a distance of 258.0 feet; THENCE N. 02 °51'45" W. a distance of 86.36 feet to a point of curative; THENCE Northeasterly around a curve to the right, said curve having a radius of 15.00 feet, a central angle of 92°51'45", tangent lengths of 15.77 feet and a chord distance of 21.74 feet to a point; THENCE East a distance of 558.03 feet; THENCE South a distance of 276.33 feet; THENCE West a distance of 282.70 feet; THENCE South a distance of 36.3 3 feet; THENCE West a distance of 286.00 feet to the point of Beginning, 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. (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 sub -par - graph (a) above set forth. UNITED SUPERMARKETS, INC. 5 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, 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(10)(f) 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. 4974. SECTION 8. Value of Improvements. Company intends to expend approximately three million nine hundred thousand dollars ($3,900,000) 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 one hundred three (103) new jobs within the Company facility located within Judy Jane Addition Block 1, Lots 1 & 2 and Roberts -McWhorter Addition Block 50 Less W5' of 5250' further described byMetes and Bounds as follows: Beginning at a point in the East right-of-way line of University Avenue, same being the West line of Tract A, United Supermarket Addition which bears North a distance of 225.0 feet from the most Westerly Southwest point of Lot 3, Judy Jane Addition to the City of Lubbock, Lubbock County, Texas; THENCE North a distance of 258.0 feet; THENCE N. 02 °51'45" W. a distance of 86.36 feet to a point of curative; THENCE Northeasterly around a curve to the right, said curve having a radius of 15.00 feet, a central angle of 92151'45", tangent lengths of 15.77 feet and a chord distance of 21.74 feet to a point; THENCE East a distance of 558,03 feet; THENCE South a distance of 276.33 feet; THENCE West a distance of 282.70 feet; THENCE South a distance of 36.33 feet; UNITED SUPERMARKETS, INC. 6 THENCE West a distance of 286.00 feet to the point of Beginning, to the City of Lubbock, and use its best efforts to maintain a minimum of one hundred three (103) new jobs during the term of this Agreement. SECTION 10. Ci 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 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. SECTION 12. Commencement Date. This Agreement shall commence upon the date of its execution, which date is hereinafter set forth, and shall expire ten (10) years after such date. SECTION 13. Type of Improvements. The Company proposes to construct a new grocery store facility as described in Exhibit "A". The Company further states that the proposed improvements to the property above mentioned shall commence on the 12th day of May, 1995, 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 circumstances 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 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. UNITED SUPERMARKETS, INC. 7 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 Company as set forth in Exhibit "B", attached hereto and made a part hereof for all purposes. SECTION 17. 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 18. Compliance. The City may cancel or modify this Agreement if the Company fails to comply with the Agreement. 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 Manager P.O. Box 2000 Lubbock, TX 79457 UNITED SUPERMARKETS, INC. 8 UNITED SUPERMARKETS, INC. Kent Moore 7830 Orlando Avenue Lubbock, TX 79423 SECTION 24 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 -7th -day of UNITED SUPERMARKETS, INC. A Texas C porafion Vice- resident M (4d9 Secretary UNITED SUPERMARKETS, INC. 9 ATTEST: Betty Nf Johnson, City Secretary APPROVED AS TO CONTENT: 'Joel Beesinger Interim Director of Business Development APPROVED AST FORM: i Dbif G. Vandiv r First Assistant City Attorney EXHIBIT "A" April 17, 1995 UNITED SUPERMARKETS, INC. Mr. Dan Wattles, Manager Enterprise Zone Program Business Finance Division Texas Department of Commerce P 0 Box 12728 Austin, Texas 78711 Dear Mr. Wattles: United Supermarkets, Inc. ("United") is a privately owned corporation incorporated in the State of Texas with headquarters at 7830 Orlando Avenue in Lubbock, Texas. The primary ownership of this corporation is as follows: Robert Snell. - 39k; H.D. Snell Jr. Trust, 39.8%; Sara Jane Wood, 9.34; and Ethel Ann Bumstead, 9.3a. United has operated retail grocery stores since 1916, and currently operates thirty-nine stores in cities throughout West Texas, including Amarillo, Lubbock, Wichita Falls and Abilene. United Supermarkets, Inc. employs approximately 2,622 full-time employees and 810 parttime employees. The store for which we are requesting Enterprise Project designation (United #503) is a new store that will be located at N. University and Auburn in Lubbock, Texas. The new store will replace our existing facility located at 1.06 N. University which currently employs 44 full-time and 15 part-time employees with a current market of North Central Lubbock and surrounding farm communities. Our primary supplier for foods for this facility is Fleming Foods. Our short and long range goals for the new facility in Lubbock, Texas, are as follows: (1) to provide consumers with "one stop shopping" in a larger, modern, superstore type supermarket which provides customers with a wide selection of perishable and dry grocery products under one roof at competitively low prices, P.O. Box 6840 • 806!191-0220 a Lubbock, Texas 79493-6840 (2) to provide quality and service, by offering consumers only the highest quality products in a clean and attractive store environment, and by offering consumers a wide variety of perimeter service departments where a large selection of fresh products can be found, with special emphasis on merchandising to the needs of consumers in the Lubbock area, (3) to create a family environment for United shoppers through ongoing support and involvement in civic, charitable and community activities. When completed, the total investment in the new Lubbock facility rt1 will be approximately $6,100,000. The breakdown will be $3,900,000 etitc� for building improvements and the remaining $2,200,000 for machinery and equipment. Equipment and machinery will be purchased with funds from existing operating cash flow and/or United's short term operating line with Amarillo National Bank. The land and building improvements will be financed with traditional long term financing. Three (3) warranty deeds are attached as Exhibit A. We will begin ordering the needed equipment, machinery, and fixtures in August, 1995. These items should begin arriving between August, 1995 and December, 1995. The following is a list of the equipment, machinery and fixtures to be purchased: Bakery, deli, market equipment $ 550,000 Refrigeration cases, shelving, display cases and other equipment 1,350.000 Computers, phones, office equipment and decor 300.00Q $2,200,000 Operations of the new facility will commence in December, 1995 or January, 1996. United Supermarkets, Inc. does not require any special permits and licenses in order to operate. We currently employ 59 persons in our existing Lubbock facility 4r1�) with a current annual payroll of $782,170. A list of the current employees is included as Exhibit B. It is estimated that within five years there will be an additional 103 employees at the replacement store. The list of the new jobs to be created with total annual salary is included as Exhibit C. The annual payroll at the new store should be approximately $2,103,070. Initial hiring for the new jobs as a result of this proposed expansion will begin in December 1995. United Supermarkets, Inc. commits to participate in local efforts to achieve development and revitalization of the Lubbock, Texas Enterprise Zone. United Supermarkets, Inc. will hire under - skilled, inexperienced, disadvantaged, displaced workers, minorities, or residents of the enterprise zone. United Supermarkets, Inc. understands that to be a "qualified business" eligible for enterprise project designation, twenty-five percent (256) of its new or additional employees must be residents of an enterprise zone within the city's jurisdiction or economically disadvantaged persons. United Supermarkets, Inc. hereby commits that twenty-five percent (256) of its new employees will be residents or an enterprise zone or economically disadvantaged persons. United Supermarkets, Inc. further understands that it must retain a level of employment for three years from the date of refund of state sales taxes, or United Supermarkets, Inc. may become liable for recapture of refunded taxes of the Comptroller. Rest assured United Supermarkets, Inc. understands the importance of a stable work force and will diligently follow a path that keeps layoffs to a minimum. Along with our job creation commitment, United Supermarkets, Inc. also commits to hire minority workers and to contract with minority-owned and small businesses. United Supermarkets, Inc. is committed to participating heavily in community affairs. Our employees participated in the United Way through payroll deductions, as well as an annual corporate donation by the home office. In recent years, we have supported financially the Little Leagues, Ronald McDonald House, Fine Arts of Lubbock, Medical Health Research and many other needs. The company is also willing to participate individually, in groups, or with other organizations which contribute time and manpower for the good of the community. United Supermarkets, Inc. is willing to negotiate and cooperate in the achievement of the purposes of the Texas Enterprise Zone Act. I also certify that the company's proposed Lubbock facility is located within the Lubbock Enterprise Zone and that separate books and reports of the business activity conducted in the zone or any other information as required by local and state government units will be made available for inspection and review as needed. United Supermarkets, Inc. appreciates the nomination and values the implications of the designation as an enterprise project in the city of Lubbock, Texas Enterprise Zone. We look forward to working with the city of Lubbock and the State of Texas in furthering the purposes of the Texas Enterprise Zone Program. Sincerely, United Supermarkets, Inc. L. Kent Moore Vice President and Chief Financial Officer CALCULATION OF CURRENT APPRAISED VALUE LOT 1 AND LOT 2 JUDY JANE ADDITION Total Area per Property Record Card 92,960 Area Not Used for United Store _6.767 Area Used for United Store 86,193 % of Total Area Used for United 92.72% Total Assessed Value for Lots 1 & 2 $95,686 Assessed Value of United Portion $88,720 BLOCK 50 ROBERTS MCWHORTER ADDITION Total Area per Property Card 180,360 Area Not Used for United Store 82.605 Area Used for United Store 97,755 % of Total Area Used for United 54.20% Total Assessed Value for Block 50 $56,544 Assessed Value of United Portion $30,647 Total Value of Property Used for United $119,367 "ES CARDS IN ACCOUNT APPRAISAL YEAR 00 PARCEL 8476300--00001-00802-000 KEY 236578 05/09i95 1994 LOCATION L8 116 N UNIVERSITY AVE PRIOR YEAR VALUES UNDIVIDED INTEREST DISTRICTS CURRENT YEAR VALUES ,T. LAND 139440 AREA ZONE CNTY SCNL CITY OTHER PCA MKT. LAND 92960 -ROVE. - IMPROVE. xTURES 2726 OWNER UNITED SUPERMARKET FEATURES 2726 TOTAL 142166 7830 ORLANDO AVE TOTAL 95686 LUBBOCK TX 79423-1942 LAND AG.LAND ROVE. IMPROVE. TURES °r° CuvN. 100 FEATURES TOTAL LEGAL: JUDY JANE DLK 1 L 1 & 2 TOTAL -V CONST. NEW CONST. 1 65476CR ACRES, MAP x NUMESER mm, YY TYPE PERMITS COMMENT 96 CNP. VALUE NrD DATE VOL. PAGE SALES INST. V f O D PRICE • • • STRUCTUREPLOT =. NT. DATES _IND 931203 JW/NA ?dP -AT, IMPROVEMENT• TYPE STC YR. BLT. EFF. YR. AREA °4 BASE UNIT PR. ADJ. UJP UNITS °ro GOOD LOC. COND. VALUE 9E SO FT. NG AREA 'AL SO, FT. TYPE YR. BLT. EfF. YR. FEATURES UNIT PR. ADJ. UrP UNITS °5 GOOD LOC. COND. VALUE )P001 60 60 .70 2726 "ES CARDS IN ACCOUNT 00 PARCEL R750100-00050-00000-000 05/09/95 LOCATION LB 2415 AUBURN ST PRIOR YEAR VALUES uNolvioEa INTEREST °!o c TAX DISTRICTS KT. LAND 54108 AREA ZONE= CNTY SCHL TY CIOTHER IPROVE, Ila AA I "I LB I ATURES 2436 OWNER. UNITED SUPIERMARKE-TS INC TOTAL 56544 PO BOX 6840 LAND LUBBOCK TX 79493--x,840 � 7 'ROVE. A TURES % OWN. 100 TOTAL LEGAL: ROBERTS—MCWHORTER BLK .5.10 LESS W510F 5259' 'N CONST. ACRES-. MAP a PERMITS NUMBER MM+YY I TYPE I COMMENT I %CNP. VALUE N,D DATE X99999 02/92 1 DEMO D 399999 02/92 DEMO D ,iNT. DATES AND VP -SAT TYPE STC YR. BLT. EFF. YR, SE SQ. FT. KEY 477479 ;NG AREA TAL SQ. FT. TYPE YR. BLT. EFF. YR. TEST, "TYPE SIZE I UNIT PRICE VOL.:PAGE I INST. ,IHUI, 1UHL FLU IMPROVEMENT VALUATION UNIT PR ADJ. UIP ADJ. PRICE UNITS % GOOD I�%l:i�EJ �•1Jd�l�J� 541.08 PRICE VALUE VALUE 1596 AG. VALUE APPRAISAL YEAR KEY 477479 1994 CURRENT YEAR VALUES STC rP PCA MKT. LAND 54108 2101 IMPROVE. FEATURES 2436 TOTAL 56544 AG.LAND IMPROVE. FEATURES TOTAL NEW CONST. VOL.:PAGE I INST. ,IHUI, 1UHL FLU IMPROVEMENT VALUATION UNIT PR ADJ. UIP ADJ. PRICE UNITS % GOOD I�%l:i�EJ �•1Jd�l�J� 541.08 PRICE VALUE VALUE 1596 AG. VALUE 05/10/95 11:53 V806 763 3891 HUGO REED & ASSO »» GRACO R. E. DEV. Q001/W1 NORTH TRACT -- AffaMM H UGO REED AND ASSOCIATES, INC. 1210 Avenue Q f LubbOCk. Tones 79401 1 IM767-3O42 /FAX 0 0061753.3091 MUM LAND SURVEYORS Tnmmir E MnCeriOn. R P L S P1614ent CIVIL se.+lera.l GFadeE.Jr.PE.RPLS L ENGINEERS tyen-ei E dMenmea. R P L S Steven N Goiemen. P E Gregory S Me:. , P E. METES AND BOLWDS DESCRIPTION of a proposed United Supermarket tract located in the North portion of Tract A, United Supermarket Addition to the City of Lubbock, Lubbock County, Texas, being further described as follows: BEGINlv1NiNG at a point in the East right-of-way line of Univenity Avenue, same being the West line of Tract A. United Supermarket Addition which bears North a distance of 225.0 feet from the most Westcrly Southwest point of Lot 3, Judy Jane Addition to the City of Lubbock, Lubbock County, Texas; THENCE North a distance of 258.00 feet; THENCE N. 02°51'45" W. a distance of 86 36 feet to a point of curvature; THENCE Northeasterly around a curve to the right, said curve having a radius of 13.00 feet, a central angle of 92°51'45", tangent lengths of 15.77 feet and a chord distance of 21.74 feet to a point, THENCE East a distance of 558.03 feet, THENCE South a distance of 276.33 feet, THENCE West a distance of 282,70 feet; THENCE South a distance of 36.33 feet; THENCE West a distance of 286,00 feet to the Point of Beginning. DOES NOT REPRESENT AN ACTUAL SURVEY, FOR CONTRACT PURPOSES ONLY. t 4 AUBURN ST12EET S I T E P L A N IST STREET fr.xi w. M, �n.ID.LM.Ir �P�P deTINk ywrwln/ �MYF M� b OP�wiY4 EXHIBIT •Be SECTION VII. Recapture: 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 " Criteria Governing Tax Abatement for Ccarnercial Projects in Desigroated Enterpriser Zones Exhibit .Qr PAGE 2 In the event that the applicant or owner, who has executed 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, thea 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. T. 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. 8. 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 end Cr Iter IS Governing Tu Abe tam& t for Cc merciel Projects in Desl "ted Enterprise zones Exhibit •9■ PAGE 3