HomeMy WebLinkAboutRES 22-319 RESOLUTION NO. 22-319
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 Agreement with Energy Transfer Spindletop, LLC., to enable the City to collect
payments in lieu of taxes from industries located outside the city limits, but within the
extra territorial jurisdiction of the City. The Agreement is substantially in the form
attached hereto as Exhibit "A" and made a part hereof for all purposes.
The meeting at which this resolution was approved was in all things conducted in
strict compliance with the Texas Open Meetings Act, Texas Government Code, Chapter
551.
PASSED BY THE CITY COUNCIL of the City of Beaumont this the 6th day of
December, 2022. 0,UM0/1"
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ms
,. - Mayor Robin Mouton -
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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 Energy Transfer
Spindletop,LLC, its parent,subsidiaries and affiliates, 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:•
1 i
EXHIBIT "A"
ARTICLE I
COMPANY'S OBLIGATION
Annual Payment on Company's Property
1. Commencing with the calendar year 2023 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 Central 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 2023 shall be due and payable on or before February 1,2023,and
calculated as follows:
Assumed City Taxes Due:
Assessed Value/ 100 X Current City Tax Rate=Assumed City Tax Due
Year 1 80%of Assumed City Taxes Due=2023 Payment
2
Each October thereafter, the Chief Financial Officer shall obtain the most recent assessed values
as set by the Jefferson Central 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,
2022, the 2022 assessed values shall be used for the February 1, 2023 payment. This assessed
value 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 Central Appraisal District, payment shall be computed on the most recent certified
values from the Jefferson Central 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 2023-2025 payment shall be 80% of assumed City taxes due, except that the
amount may not be more than 10%more or less than the prior year payment.
The 2026-2029 payment shall be 75% of assumed City taxes due, except that the
amount may not be more than 7%more or less than the prior year payment.
(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 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
3
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 II
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 as shown on the records of the Jefferson Central Appraisal District,which
are within the extra-territorial jurisdiction of the City of Beaumont. On or before May 1 of each
year during the term of this Agreement, the Property Owner shall furnish to the City a written
report listing the names and addresses of all persons and entities who store any tangible personal
property on the land in the Affected Area with the Property Owner and are in.the possession or
under the management of Property Owner on January 1 of such year, and further giving a
description of such tangible personal property. The Property Owner shall file all reports required
by the chief appraiser of the Jefferson Central Appraisal District under Section 22.04 of the Texas
Property Tax Code relating to (i) third parties' property that is in the Affected Area and in the
Property Owner's possession or under the Property Owner's management by bailment, lease,
consignment, or other arrangement, and (ii) storage space leased or otherwise provided to third
parties for storage of personal property in the Affected Area,
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
4
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.
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 1st 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
5
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
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
6
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.
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 extraterritorial jurisdiction, 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
ASSIGNMENT
Company may assign this Agreement to any entity succeeding to the ownership of its
properties covered by this Agreement after providing written notice to the City.
It is specifically agreed bythe Citythat the covenants, promises, andguarantees of the Citymade
P Y g
to Company in this agreement extend to its respective successors and assigns and to all of the
manufacturing facilities/lands included within the area described throughout the entire term of
7
this Agreement notwithstanding the fact that the legal title to such lands or properties may pass,
in whole or in part,to successors or assigns during the term of this agreement.
ARTICLE VIII
TERM OF AGREEMENT
The term of this Agreement shall be for Seven(7)years,commencing January 1,2023,and
ending on December 31,2029.
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 Energy Transfer SpindIetop,LLC.
City of Beaumont Megan McKavanagh
801 Main 800 E. Sonterra Blvd
P.O.Box 3827 • San Antonio,TX 78258
Beaumont,Texas 77704
With copy to:
Chief Financial Officer
City of Beaumont
P.O.Box 3827
Beaumont,Texas 77704
8
ARTICLE X
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.
•
IN WITNESS THEREOF,this Agreement,consisting of 12 pages is executed in duplicate
counterparts as of this day of
CITY OF BEAUMONT,TEXAS
By:
Kenneth R.Williams
City Manager
ATTEST:
Tina Broussard
City Clerk
Energy Transfer Spindletop, LLC.
By:
ATTEST; 5R)Rit
80,1,044.,
prop..bttrt. &Appia! r
10
ADDENDUM FOR ABATEMENT AND ADDITIONAL PAYMENTS
1, The abatement and payment provisions below shall apply if Energy Transfer Spindletop
LLC,starts construction of an expansion project as described below.
(a) Project Branch-expansion investment estimated at a value of up to$365 million.
Phases I—II
All new construction and equipment related to this project will receive an initial four(4)
year tax abatement beginning in tax year 2019 at one hundred percent(100%) for the first two
(2)years and seventy five percent(75%)for the next two(2)years. If it is verified that total
spend is greater than$150 million then another three(3)years abatement at fifty percent(50%)
would be provided.
In exchange for tax abatements,the City will continue to bill Energy Transfer
Spindletop, LLC.for the existing facilities based on its value and receive such payments,but it
would be agreed that the payment would be no less than$165,000 per year. Any approved
abatements that go beyond calendar year 2022 shall be extended or included in the subsequent
Industrial District Agreement.
Phases III -V
All new construction and equipment related to this project will receive tax abatements in
accordance with the following table. Phase III construction should begin December 31,2024,or
this abatement will be void. Phase IV construction should begin by December 31,2025,or this
abatement will be void as to Phase IV and V. Phase V construction should begin by December
31,2027,or this abatement will be void as to Phase V.
PHASE 3, 4 AND 5 ABATEMENT SCHEDULE
TAX YEAR PHASE 3 PHASE 4 PHASE 5
$90 Million $90 Million $35 Million
2027 1.00 .•
2028 100 100
2• 029 100 • 3.00 • 100. • •
2-030 80 100 100
2031 80 80 1:00
2032 80 80 80
2033 60. 80 80
2034 60 60 80
2035 . . 60: • 60'
2036 60
ft
12
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 Energy Transfer
Spindletop,LLC, its parent, subsidiaries and affiliates, 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:
1
ARTICLE I
COMPANY'S OBLIGATION
Annual Payment on Company's Property
1. Commencing with the calendar year 2023 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 Central 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 2023 shall be due and payable on or before February 1, 2023, and
calculated as follows:
Assumed City Taxes Due:
Assessed Value/ 100 X Current City Tax Rate=Assumed City Tax Due
Year 1 80%of Assumed City Taxes Due=2023 Payment
2
•
Each October thereafter, the Chief Financial Officer shall obtain the most recent assessed values
as set by the Jefferson Central 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,
2022, the 2022 assessed values shall be used for the February 1, 2023 payment. This assessed
value 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 Central Appraisal District, payment shall be computed on the most recent certified
values from the Jefferson Central 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 2023-2025 payment shall be 80% of assumed City taxes due, except that the
amount may not be more than 10%more or less than the prior year payment.
The 2026-2029 payment shall be 75% of assumed City taxes due, except that the
amount may not be more than 7%more or less than the prior year payment.
(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 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
3
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 II
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 as shown on the records of the Jefferson Central Appraisal District,which
are within the extra-territorial jurisdiction of the City of Beaumont. On or before May 1 of each
year during the term of this Agreement, the Property Owner shall furnish to the City a written
report listing the names and addresses of all persons and entities who store any tangible personal
property on the land in the Affected Area with the Property Owner and are in the possession or
under the management of Property Owner on January 1 of such year, and further giving a
description of such tangible personal property. The Property Owner shall file all reports required
by the chief appraiser of the Jefferson Central Appraisal District under Section 22.04 of the Texas
Property Tax Code relating to (i) third parties' property that is in the Affected Area and in the
Property Owner's possession or under the Property Owner's management by bailment, lease,
consignment, or other arrangement, and (ii) storage space leased or otherwise provided to third
parties for storage of personal property in the Affected Area.
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
4
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.
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 1st 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
5
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
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
6
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.
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 extraterritorial jurisdiction, 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
ASSIGNMENT
Company may assign this Agreement to any entity succeeding to the ownership of its
properties covered by this Agreement after providing written notice to the City.
It is specifically agreed by the City that the covenants, promises, and guarantees of the City made
to Company in this agreement extend to its respective successors and assigns and to all of the
manufacturing facilities/lands included within the area described throughout the entire term of
this Agreement notwithstanding the fact that the legal title to such lands or properties may pass,
in whole or in part,to successors or assigns during the term of this agreement.
ARTICLE VIII
TERM OF AGREEMENT
The term of this Agreement shall be for Seven(7)years,commencing January 1,2023,and
ending on December 31, 2029.
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 Energy Transfer Spindletop,LLC.
City of Beaumont Megan McKavanagh
801 Main 800 E. Sonterra Blvd
P.O. Box 3827 San Antonio, TX 78258
Beaumont,Texas 77704
With copy to:
Chief Financial Officer
City of Beaumont
P.O.Box 3827
Beaumont, Texas 77704
8
ARTICLE X
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.
9
IN WITNESS THEREOF,this Agreement, consisting of 12 pages is executed in duplicate
counterparts as of this leday of j+ ern6er 010cga
e�e®�.,o CITY OF BEAUMONT, TEXAS
l
Ls
..eert,„_0
{ Q By,
Kenneth R. Williams
=° - I City Manager
s
ATTEST: ����' i �Aa�1 �
jUi 0‘_ 46A r14/11)4 al(Z
Tina Broussard
City Clerk
Energy Transfer Spindletop, LLC.
By: 1 1 4 1
1 6 ‘,.3f0e16-4,'-0
ATTEST:
8OJA' -
Frv(2.4. tttf- S v4or
Zo
ADDENDUM FOR ABATEMENT AND ADDITIONAL PAYMENTS
1. The abatement and payment provisions below shall apply if Energy Transfer Spindletop
LLC.starts construction of an expansion project as described below.
(a) Project Branch-expansion investment estimated at a value of up to$365 million.
Phases I -II
All new construction and equipment related to this project will receive an initial four(4)
year tax abatement beginning in tax year 2019 at one hundred percent(100%) for the first two
(2)years and seventy five percent(75%)for the next two(2)years. If it is verified that total
spend is greater than $150 million then another three(3)years abatement at fifty percent(50%)
would be provided.
In exchange for tax abatements,the City will continue to bill Energy Transfer
Spindletop, LLC. for the existing facilities based on its value and receive such payments,but it
would be agreed that the payment would be no less than$165,000 per year. Any approved
abatements that go beyond calendar year 2022 shall be extended or included in the subsequent
Industrial District Agreement.
Phases Ill -V
All new construction and equipment related to this project will receive tax abatements in
accordance with the following table. Phase III construction should begin December 31,2024,or
this abatement will be void. Phase IV construction should begin by December 31,2025,or this
abatement will be void as to Phase IV and V. Phase V construction should begin by December
31,2027,or this abatement will be void as to Phase V.
•
PHASE 3, 4 AND 5 ABATEMENT SCHEDULE
TAX YEAR PHASE 3 PHASE 4 PHASE 5
$90 Million $90 Million $35 Million
2027 : 100
2028 100 100
2029 ,100• • 1001 100
2030 80 100 100
2031 50 st •,.. 80' 100
2032 80 80 80
J
2033 60: • so • so
2034 60 60 80
2036 60
12