HomeMy WebLinkAboutRES 08 220 RESOLUTION NO. 08-220
BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF BEAUMONT:
THAT the City Manager be and he is hereby authorized to execute an Industrial District
Contract with ExxonMobil Oil Corporation effective January 1, 2009. The agreement is
substantially in the form attached hereto as Exhibit "A" and made a part hereof for all
purposes.
PASSED BY THE CITY COUNCIL of the City of Beaumont this the 29th day of July,
2008.
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THE STATE OF TEXAS §
COUNTY OF JEFFERSON §
AGREEMENT
This Agreement is made under the authority of Section 42.044 of the Texas Local
Government Code.
The parties to the Agreement are The City of Beaumont, a municipal corporation and a
home-rule city located in Jefferson County, Texas, hereinafter called "CITY," and ExxonMobil
Oil Corporation, its parent, subsidiaries and affiliates, including GE Capital/State Street Bank
and Trust, hereinafter called "COMPANY."
PREAMBLE
WHEREAS, Company owns land and improvements which are a part of the
manufacturing, industrial, and refining facilities of said Company. The City has established an
industrial district comprising a certain part of the extra-territorial jurisdiction of the City, such
industrial district being known as the City of Beaumont Industrial District.
WHEREAS, the Company recognizes the benefits of this Agreement and an obligation to
contribute to the revenue needs of said City in an amount commensurate with the burdens placed
upon the City and benefits derived by the Company by reason of being located immediately
adjacent to said City.
WHEREAS, the Company and the City desire to base the industrial district payment on
assessed value to ensure equity among the companies.
In view of the above and foregoing reasons, and in consideration of the mutual
agreements herein contained, Company and City hereby agree as follows:
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EXHIBIT "A"
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ARTICLE I
COMPANY'S OBLIGATION
Annual Payment on Company's Property
1. Commencing with the calendar year 2009 and each calendar year thereafter for the
duration of this Contract, the Company will pay the City a certain sum which will be computed
on the assessed value of the Company's facilities and property, real, personal, and mixed located
on Company's land covered by this contract. (Herein "the properties").
2. By the term "Assessed Value" is meant the 100% valuation of the Company
properties, as determined by the Jefferson County Appraisal District for the previous tax year.
3. The term "assumed City taxes due" shall be calculated by the following formula:
Assumed City Taxes Due:
Assessed Value/ 100 X Current City Tax Rate=Assumed City Tax Due
4. Payment Procedures
The procedures for determining and making such payments shall be as follows:
(a) The payment for 2009 shall be due and payable on or before February 1, 2009,
and calculated as follows:
Assumed City Taxes Due:
Assessed Value/ 100 X Current City Tax Rate=Assumed City Tax Due
Year 1 77.5% of Assumed City Taxes Due=Payment Due or
$11,500,000, whichever is less
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Each October thereafter, the Chief Financial Officer shall obtain the most recent assessed values
as set by the Jefferson County Appraisal District for the Company's properties, real, personal and
mixed, having taxable situs within the areas described in this Agreement; for example, in
October, 2008, the 2008 assessed values shall be used for the February 1, 2009 payment. This
assessed value, less exclusions as described in Article 10, shall be used in the calculation of the
payment.
If the assessed values for the period required are in question and/or under litigation with
the Jefferson County Appraisal District, payment shall be computed on the most recent certified
values from the Jefferson County Appraisal District. The Company shall notify the City
following resolution of the appraised value question and an adjustment for the payment, without
interest, will be made within thirty(30) days following such resolution.
(b) After the assessed value of the Company's properties has been determined, the
payments due hereunder shall be calculated in accordance with the following schedule:
The 2010 payment shall be 77.5% of assumed City taxes due, except such payment
shall not exceed or be less than the 2009 payment by more than 10%.
The 2011 payment shall be 77.5% of assumed City taxes due, except such payment
shall not exceed or be less than the previous year's payment by 10%.
The 2012 - 2015 payments shall be 75% of assumed City taxes due, except the
payment shall not exceed or be less than the previous year's payment by more than 7%.
(c) City hereby agrees to bill Company for its payments due hereunder on or before
January 1 each year. Company shall pay to City the amount billed on or before February 1 each
year. Upon receiving the final payment, the Chief Financial Officer shall issue an official receipt
of said City acknowledging full, timely, final and complete payment due by said Company to
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City for the property involved in this Agreement for the year in which such payment is made. If
payment is not made on or before any due date, the same penalties, interest, attorneys' fees and
costs of collection shall be recoverable by the City as would be collectible in the case of
delinquent ad valorem taxes. Further, if payment is not timely made, all payments which
otherwise would have been paid to the City had Company been in the City limits of City will be
recaptured and paid to the City within 60 days of any such event.
ARTICLE H
PROPERTY COVERED BY AGREEMENT
This instrument will reflect the intention of the parties hereto that this instrument shall
govern and affect the properties of Company (facilities, real, personal, and mixed) located on
Company's real property more particularly described in Exhibit "A" hereto, which are within the
extra-territorial jurisdiction of the City of Beaumont.
ARTICLE III
SALE BY COMPANY
Company shall notify City of any sale of any or all of Company's facilities to any person
or entity. It is the intent of the parties that no sale of any of Company's facilities will affect the
amount to be paid to the City as provided under this Agreement. Accordingly and as to
payments due under this contract no such sale shall reduce the amount due the City under this
contract until the purchaser of such facility has entered into a contract in lieu of taxes with the
City that provides for a continuation of like payments to the City.
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ARTICLE IV
CITY'S OBLIGATIONS
1. City agrees that it will not annex, attempt to annex or in any way cause or permit to
be annexed any portion of lands or facilities or properties of said Company covered by this
Agreement for the period of the agreement except as follows:
(a) If the City determines that annexation of all or any part of the properties covered
by this Agreement belonging to said Company is reasonably necessary to promote and protect
the general health, safety and welfare of persons residing within or adjacent to the City, the City
will notify Company in accordance with State law of the proposed annexation. In the event of
such annexation, Company will not be required to make further payment under this Agreement
for any calendar year commencing after such annexation with respect to the property so annexed,
but shall nevertheless be obligated to make full payment for the year during which such
annexation become effective if the annexation becomes effective after January 1 st of said year.
(b) In the event any municipality other than the City attempts to annex separately or in
the event the creation of any new municipality shall be attempted so as to include within its
limits any land which is the subject matter of this Agreement, City shall, with the approval of
Company, seek immediate legal relief against any such attempted annexation or incorporation
and shall take such other legal steps as may be necessary or advisable under the circumstances
with all cost of such action being borne equally by the City and by the said Company or
companies with the Company's portion allocated on the basis of assessed values.
2. The City further agrees that during the term of this agreement, there shall not be
extended or enforced as to any land and property of Company within said City of Beaumont
Industrial District, any rules, regulations, or any other actions: (a) seeking in any way to control
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the platting and subdivisions of land, (b) prescribing any buildings, electrical, plumbing or
inspection standards or equipment, or (c) attempting to regulate or control in any way the
conduct of Company's activities, facilities or personnel thereof.
3. It is understood and agreed that during the term of this Agreement or any renewals
thereof, the City shall not be required to furnish any municipal services to Company's property
located within the City of Beaumont Industrial District; provided, however, City agrees to
furnish fire protection to Company should such protection be requested by Company in the event
an unusual emergency situation occurs.
ARTICLE V
TERMINATION OF BREACH
It is agreed by the parties to this Agreement that only full, complete and faithful
performance of the terms hereof shall satisfy the rights and obligations assumed by the parties
and that, therefore, in addition to any action at law for damages which either party may have,
Company shall be entitled to enjoin the enactment or enforcement of any ordinance or charter
amendment in violation of, or in conflict with, the terms of this Agreement and shall be entitled
to obtain such other equitable relief, including specific performance of the Agreement, as is
necessary to enforce its rights. It is further agreed that should this Agreement be breached by
Company, the City shall be entitled, in addition to any action at law for damages, to obtain
specific performance of this Agreement and such other equitable relief necessary to enforce its
rights.
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ARTICLE VI
AFFILIATES
The benefits accruing to Company under this Agreement shall also extend to Company's
"parent" "affiliates" and to any properties owned or acquired by said parent and affiliates within
the area described in Exhibit "A" to this Agreement, and where reference is made herein to land,
property and improvements owned by Company, that shall also include land, property and
improvements owned by its parent and or affiliates. The word "affiliates" as used herein shall
mean all companies with respect to which Company directly or indirectly, through one or more
intermediaries at the time in question, owns or has the power to exercise the control over fifty
percent (50%) or more of the stock having the right to vote for the election of directors. The
word "parent" as used herein shall mean all companies which directly or indirectly, through one
or more intermediaries at the time in question owns or has the power to exercise control over
fifty percent (50%) of the stock having the right to vote for the election of directors of Company.
ARTICLE VII
TERM OF AGREEMENT
The term of this Agreement shall be for seven (7) years, commencing January 1, 2009,
and ending on December 31, 2015.
ARTICLE VIII
CONTRACT REOPENERS
Either party, by giving written notice to the other party a minimum of one hundred
twenty (120) days prior to the end of the fifth year of this contract may reopen for negotiation
any portion or all of this Agreement for the years 2014 and 2015.
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ARTICLE IX
NOTICES
Any notice provided for in this Contract, or which may otherwise be required by law
shall be given in writing to the parties hereto by Certified Mail addressed as follows:
TO CITY TO COMPANY
City Manager ExxonMobil Oil Corporation
City of Beaumont Manager, Property Tax Division
801 Main PO Box 53
P. O. Box 3827 Houston, Texas 77001-0053
Beaumont, Texas 77704
ARTICLE X
EXCLUSIONS
1. In determining the assessed value of the Company facilities there is to be excluded
therefrom the value of any new plant facilities or modernization of or additions that significantly
increase the assessed value of Company's properties. "Significantly increase" shall be defined as
an increase in assessed value of five percent (5%) or more above the prior year's assessed value
on realty improvements for the specific plant facility. "Specific plant facility" shall mean any
one of the following: the Beaumont Refinery(including GE Capital/State Street Bank and Trust),
Olefin & Aromatics Plant, Polyethylene Plant, Beaumont Chemical Specialty Plant, Blending
and Packaging Plant, Neches River Treatment Facility, or the Co-generation Facility. This
exclusion will be restricted to include only a new and distinct processing facility or
modernization of or additions to present facilities and shall not include the maintenance,
reconditioning, replacement, upgrading, refurbishing or repairing of existing process facilities.
The intent of this exclusion is to encourage major new capital investment within the
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extraterritorial environs of the City. Determination of qualifications for this exclusion shall be
made by the City Manager upon petition by Company and presentation of all pertinent data.
Company shall notify the City Manager of its intention to claim an exclusion at least
one hundred twenty(120) days prior to the end of the calendar year prior to the year in which the
exclusion will take place. Subject to the upper and lower limitations on payments set out in
Article I 4 (b) hereof, Company agrees that to whatever extent that the non-excluded plant's
assessed value on realty improvements is reduced for whatever reason (excepting from fire,
explosion, or other casualty or accident or from any natural disaster), an equivalent amount
(dollar for dollar) of assessed value on realty improvements of the excluded facilities shall be
deemed for the purposes of this Agreement to lose its exclusion for the current year and
accordingly shall be deemed to be included in the non-excluded plant's total assessed value and
payments shall be calculated and made by Company thereon to City for the subsequent year,
however, in no event shall the offset exceed the fair market value of the realty improvements that
would otherwise be excluded. Company agrees to provide the City Manager with all the
information necessary for the City Manager to determine whether the expenditure by the
Company is qualified for exclusion.
The exclusion shall commence the first calendar year following the completion of
construction and it shall be in the amount of 100% for the first, second and third years, 75% of
value for the fourth and fifth years, and 50%of value for the remaining years of this contract.
2. In determining the assessed value of the Company's facilities, there is also to be
excluded therefrom the value of incomplete construction also known as construction in progress.
This exclusion applies to new and distinct plant facilities or modernization of or additions to
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present facilities as specified in item (1) above, regardless of whether such will significantly
increase the assessed values of Companies properties.
3. If a question arises relating to the exclusion amount, payment shall be made based on
the last certified assessed value, without the questioned exclusion. An adjustment to the
payment, if any, shall be made following resolution of the question. The determination
concerning whether a capital expenditure by Company is qualified for exclusion hereunder shall
be made by the City Manager. Any appeal of the decision of the City Manager shall be made in
writing to the City Council within fifteen(15) days of the decision of the Manager. The decision
of the City Council shall be final.
ARTICLE XI
CONTINUATION
If this Agreement shall be held invalid by any court of competent jurisdiction, such
holding shall not affect the right of City to any payment made or accruing to City hereunder prior
to such adjudication, and this provision is intended to be an independent and separable provision
not to be affected by such adjudication.
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IN WITNESS THEREOF, this Agreement, consisting of I 1 pages plus Exhibits "A", is
executed in duplicate counterparts as of this day of , 2008.
CITY OF BEAUMONT, TEXAS
By:
Kyle Hayes
City Manager
ATTEST:
Tina Broussard
City Clerk
EXXONMOBIL OIL CORPORATION
By:
ATTEST:
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