1998T26-TAX ABATEMENT
ORDINANCE NO. if t- T - ~ t,
AN ORDINANCE
BY THE CITY COUNCIL OF THE CITY
OF SCHERTZ, TEXAS, AMENDING CITY
OF SCHERTZ ORDINANCE 98-T-14 TO
ASSIGN THE BENEFITS OF A TAX
ABATEMENT FROM GENUINE PARTS
CORPORATION TO ATLANTIC
FINANCIAL GROUP, LTD A PROPERTY
OWNER IN THE CITY OF SCHERTZ.
WHEREAS, Section 312 of the Texas Property Tax Code allows
municipalities to abate ad valorem taxes under specific Guidelines and Criteria,
and the City of Schertz has adopted specific Guidelines and Criteria under
these provisions; and
WHEREAS, the City Council finds that the request for assignment of the
tax abatement from Genuine Parts Corporation to Atlantic Financial Group,
Ltd., meets those Guidelines and Criteria, and further frods the terms of the
tax abatement agreement listed at Exhibit 1 are acceptable; and
WHEREAS, there will be no changes in the terms or conditions of the tax
abatement agreement, with the exception that all benefits of the tax abatement
will inure to the benefit of the lessee; and,
WHEREAS, the property now owned by Atlantic Financial Group, Ltd.,
described as Lot 6, Block 1 of Tri-County Business and Industrial Park, is
within a State Enterprise Zone as approved by the Texas Department of
Commerce on 11 April, 1995; and,
WHEREAS, the terms of the tax abatement agreement will cause no long
term adverse effect on the provision of the City's services or tax base, and the
planned use of the property will not constitute a hazard to public safety, health
or morals; NOW THEREFORE
-1-
/ / / //
Exhibit 1
Tax Abatement Agreement
1. Parties.
This agreement is made and entered into by and between the City of Schertz,
Texas (hereinafter called the "City"), and Atlantic Financial Group, Ltd.
(hereinafter called the "Company").
2. Authorization and Findings.
a. This agreement is entered into pursuant to:
(1) Section 312 of the Texas Property Tax Code.
(2) City of Schertz Ordinance 97-T-4, which establishes the City of
Schertz Guidelines and Criteria for Tax Abatement and Reinvestment Zones
(hereinafter referred to as the "Guidelines and Criteria").
(3) City of Schertz Ordinance 9rf~,;(0 which approves this tax
abatement and agreement and authorizes the execution hereof.
b. The City, by approval of this agreement, hereby finds the terms of
this agreement and the property subject to it, to meet the "Guidelines and
Criteria" as adopted, and further finds there will be:
(1) no substantial long-term adverse affect on the provision of City
services or tax base; and,
(2) no hazard to public safety, health, or morals as the result of
the planned use of the property.
3. Property
a. The real property is described as Lot 6, Block 1, (7.325 acres), in the
Tri-County Business Park Subdivision, recorded in the Records of Deeds and
Plats in Guadalupe County, (hereinafter called the "Property").
-1-
b. Abatements approved will be based on the value of improvements set
out on the real property roll of the Guadalupe County Appraisal District for the
Property. The 1997 base year value established by the Guadalupe County
Appraisal District is $319,000.00.
c. The tax account of the Property is IG-3325-2001-00600-00.
d. A general description of the improvements to be made by the
Company is set out in the basic abatement application.
4. Company Representations and Estimates.
a. The Company represents they are the owners in fee simple of the
Property. The Property is located within the City of Schertz, State Enterprise
Zone, Tri-County Business Park, and within Guadalupe County, Texas.
b. The Company represents that the use of the Property is to be as
follows: Distribution of Office products.
c. The Company estimates it
("Improvements") to the Property,
$3,500,000.00.
will make capital
which will cost
improvements
approximately
d. The Company represents that approximately sixty (60) new jobs will
be created in the City of Schertz in connection with the operation of the
Company on the Property, and it will have an annual payroll in the
approximate amount of $1,440,000.00 in facilities located in Schertz, Texas.
e. The Company represents that no interest in the Property is presently
held by or leased by and covenants that it shall not sell or lease any interest in
the Property to, a member of the City Council of the City, the Planning and
Zoning Commission of the City, the Economic Development Department, or any
other City officer or employee as long as this agreement is in effect.
5. Terms of the Agreement.
This Agreement is conditioned on the Company making the following
improvements to the Property (hereinafter referred to as the "Improvements")
and fulfilling the following requirements:
a. construction of an approximately 134,400 sq. ft. building, including
office spaces. The Company represents that the Improvement to the Property
will cost approximately $3,500,000.00 and will be completed during the term of
the abatement.
-2-
b. The Company covenants and agrees that approximately sixty (60)
new permanent positions will be created in the City of Schertz with the
operations of the Company on the Property within one year of the
Commencement Date (defined below) of the tax abatement. Any permanent
jobs created after the date of execution of this Agreement shall be considered a
new permanent position for purposes of this Agreement.
c. The location of the Improvements is more particularly described in a
site plan approved by the City of Schertz Planning and Zoning Commission.
d. The Company covenants and agrees that all Improvements shall at
all times comply with all applicable City building codes and ordinances,
including, but not limited to, flood, subdivision, building, electrical, plumbing,
fire and life safety codes and ordinances, as amended. Further, the Company
covenants to maintain the Improvements in compliance with all such building
codes and ordinances, and in a neat attractive condition with the landscaped
area described in the site plan approved by the Planning and Zoning
Commission of the City.
e. The Company agrees to pay all ad valorem taxes on the Property and
on personal property in a timely manner, whether assessed by the City or any
other tax jurisdiction.
f. The Company agrees to fumish the Chief Tax Appraiser of Guadalupe
County with information outlined in Chapter 22, V.A.T.S. Tax Code, as
amended, as may be necessary for tax abatement and for appraisal purposes.
g. The Company agrees to allow inspection of the Property by the City
Manager, or a designee. Such inspection shall be to determine if the terms and
conditions of the Agreement are being met and for the purpose of assuring
compliance with applicable City Codes and ordinances. Inspections will be
made only after giving a minimum of 24 hours notice and will be conducted in
such a manner as to not unreasonably interfere with the operation of the
Property .
h. The Company agrees that the payroll for permanent employees in the
City at the Property will be approximately $1,440,000.00 throughout the term
of the tax abatement.
i. The Company agrees annually to certify in writing its compliance with
the terms of this Agreement, which certification shall be filed by January 15 to
the City of Schertz of each year during the Term of the Abatement and by
January 15 of the year following the Term of the Abatement.
j. In the event the Company leases all or part of the Improvements to a
third party, the Company agrees that all benefits accrued from this abatement
are passed on to the lessee(s) in a pro-rate share.
-3-
k. In the event the Company leases all or part of the improvements to a
third party, the Company agrees that the terms in paragraph b and h above
related to the number of jobs and payroll shall remain in effect and be a
responsibility of the Company.
6. Terms for the Tax Abatement.
a. Provided that the Company complies with its obligations under
Section 5 of this Agreement throughout the period of the abatement, 90% of the
entire assessed value of the Capital Improvements located on the Property shall
be exempt from ad valorem taxation for a period of eight (8) years.
b. No abatement of taxes shall be granted as to personal property of the
Company (or lessee) installed or maintained within the Property.
c. The abatement shall be for a eight year period (the "Term of this
Agreement") commencing on January 1, 1999 (the "Commencement Date"),
and expiring on the 31 December, 2006 (8th) anniversary of the
Commencement Date. Additionally, during the Term of this Agreement, the
City agrees not to impose any other taxes or assessments that are intended to
be in lieu of ad valorem taxes on the Company, the Property or the
improvements.
d. The Company shall pay all ad valorem taxes due on the assessed
value of the Property prior to the beginning of the tax abatement.
e. The Company and/or lessee shall have the right to protest and
contest any or all appraisals or reassessments of the Property, or the
Improvements, and the tax abatement provided for herein for such property
shall be applied to the amount of taxes finally determined, as a result of such
protest or contest, to be due for such property.
7. Default/Recapture.
a. If the Company refuses or neglects to comply with any of the terms of
this agreement or, if any representation made by the Company in the
Application for Tax Abatement (or this agreement) is false or misleading in any
material respect and such refusal or default is not cured within sixty (60) days
after notice, this Agreement may be terminated by the City.
b. In the event the Company (or lessee) allows ad valorem taxes on the
Property to become delinquent and fails to timely and properly follow the legal
procedures for their protest and/or contest, this agreement may be terminated
by the City.
-4-
c. In the event the City determines the Company to be in default of this
Agreement, the City will notify the Company in writing at the address stated in
Section 8 of this agreement, and if the defaults specified with reasonable
particularity in such notice are not cured within sixty days from the date of
such notice, then this Agreement may be terminated upon written notice to the
Company.
If the City terminates this agreement, taxes without abatement will be due for
the year in which termination occurred and shall accrue without abatement for
all tax years thereafter. However, there shall be no recapture of prior years'
taxes abated by virtue of this Agreement.
d. If during the Abatement Period the Company should discontinue all
operations in Schertz, Texas, then the City shall by Ordinance adopted by the
City Council have the right to (i) recapture 100% of the taxes abated in prior
years and the year in which such discontinuance occurs; and (ii) terminate
this agreement.
e. A total bill for any amounts due under Section 7c. or Section 7d.
hereof will be sent to the Company and the Company agrees to pay the total
amount within sixty days after receipt. Penalty and interest will not begin to
accrue until the company has failed to pay any of the amount placed back on
the tax roll within sixty days after receipt of the bill, unless arrangements
satisfactory to the City and the Guadalupe County Tax Assessor/Collector have
been made.
8. Notice.
All notices shall be in writing, addressed to the Company or the City at the
following addresses. If mailed, any notice or communication shall be deemed
to be received three days after the date of deposit in the United States Mail,
certified mail, return receipt requested, postage prepaid and properly packaged
for delivery. Unless otherwise provided in this agreement, all notices shall be
delivered to the following address:
To the Company:
If mailed or delivered:
Atlantic Financial Group, Ltd.
1000 Ballpark Way, Suite 304
Arl ington, Texas 76011
With copy to:
Karl Koenig, Director of Real Estate & Construction
Genuine Parts Company
2~~~ ~Ircle /, Parkway
Atlanta, GA 30339
-5-
To the City:
If mailed or personally delivered:
City of Schertz
Attn: City Manager
P.O. Drawer I
Schertz, Texas 78154
9. Agreement Approved by City Council.
The City represents that this Agreement has been approved by affirmative vote
of a majority of the members of the Schertz City Council at a regularly
scheduled meeting.
10. Assignment.
This agreement may be assignable to a new owner only with prior City Council
approval as reflected in a duly adopted City Ordinance.
11. General Provisions.
This agreement is entered into subject to the rights of the holders of
outstanding bonds of the City. If the holders of outstanding bonds of the City
exercise any of their rights so as to diminish the effects or benefits of this
Agreement, the City agrees to work with the Company toward establishing an
altemative agreement with terms similar to this Agreement and considering
any bondholders' rights.
12. Severability.
In the event any section, subsection, paragraph, subparagraph, sentence,
phrase or word herein is held invalid, illegal, or unenforceable, the balance of
the Agreement shall stand, shall be enforceable and shall be read as if the
parties intended at all times to delete said invalid section, subsection,
paragraph, subparagraph, sentence, phrase or word. In such event there shall
be substituted for such deleted provision a provision as similar in terms and in
effect to such deleted provision as may be valid, legal and enforceable.
13. Estoppel Certificate.
Either party hereto may request an estoppel certificate from another party
hereto so long as the certificate is requested in connection with a bona fide
business purpose.
-6-
The certificate, which if requested, will be addressed to a subsequent
purchaser or assignee of the Company, shall include, but not necessarily be
limited to, statements that this Agreement is in full force and effect without
default, if such is the case, the remaining term of this Agreement, the levels of
tax abatement in effect, and such other matters reasonably requested by the
party (ies) to receive the certificate.
14. Applicable Law.
This Agreement shall be construed under laws of the State of Texas and IS
performable in Guadalupe County, Texas.
15. Binding on Successors and Assigns.
This agreement will be binding on and inure to the benefit of the parties hereto
and their respective successors and permitted assigns.
16. Date.
This agreement has been executed by the parties in multiple originals, each
having full force and effect on this the _day of 199
For Atlantic Fjpancial Group, Ltd. 17 ~ \
A'W,<Fm.....-.J(~"'it' I~ (~? "'-)
BY'~ ~.
.. ep e . roo S lre
President
For the CITY OF SCHERTZ
~~ \ s::-v ~
By: KerrY- . Sweatt
City Manager
ArrEST:
~~
Norma Althouse
City Secretary
Seal of the City
State of Texas:
County of
1i~1 p~
-7-
~ instnunent was acknowledged before me on(f:it /'3 ,199-.S, by
~/1 c/.~;'R.,of Atlantic Financial Group, Lt . a S ~
corporation, on behalf of said corporation.
'<.
LORI LAWSON ~
Notary Publ!c ~
STATE OF TEXAS ~
MY COMMISSION EXPIRES l'
JUNE 8, 2000
.,' .. ~. .'
(SEAL)
LrJrl' iA.W5!JY}
(Printed Name of Notary;t,/......,,,,,,
My commission eXPires:u-=- '1r) dCfX)
THE STATE OF TEXAS
COUNTY OF GUADALUPE
This instrument was acknowledged before me on~. ;2.0 , 199-.l, by
Kerry R. Sweatt, City Manager of the City 0 Schertz, Texas, a
municipality and body politic formed under the laws of the State of Texas,
on behalf of said municipality.
(SEAL)
~';'<Y~.
~ 1':A"'s)' \ NORMA IILTHOUSc
9.1-( -~7 ~~ rJo~JrJP:Jblic.s:~t~onm~ .
X' '. ; -'-, /J /"'JCar:n;,>"'l(:yp'r")~Jo" .:, :("l~
~:..,:'~-:~5~,~),~~~~~,.';~.:~:;~~~o~~.~.~~>~:~-:~._.;~~.~.j
~~
Notary Public in and for the
State of Texas
----,6Io,€,/J-J,q A L T /lous ~
(Printed Name of Notary)
My commission expires: //- 9-9r
-8-
Exhibit 1
Tax Abatement Agreement
1. Parties.
This agreement is made and entered into by and between the City of Schertz,
Texas (hereinafter called the "City"), and Atlantic Financial Group, Ltd.
(hereinafter called the "Company").
2. Authorization and Findings.
a. This agreement is entered into pursuant to:
(1) Section 312 of the Texas Property Tax Code.
(2) City of Schertz Ordinance 97-T-4, which establishes the City of
Schertz Guidelines and Criteria for Tax Abatement and Reinvestment Zones
(hereinafter referred to as the "Guidelines and Criteria").
(3) City of Schertz Ordinance which approves this tax
abatement and agreement and authorizes the execution hereof.
b. The City, by approval of this agreement, hereby finds the terms of
this agreement and the property subject to it, to meet the "Guidelines and
Criteria" as adopted, and further finds there will be:
(1) no substantial long-term adverse affect on the provision of City
services or tax base; and,
(2) no hazard to public safety, health, or morals as the result of
the planned use of the property.
3. Property
a. The real property is described as Lot 6, Block 1, (7.325 acres), in the
Tri-County Business Park Subdivision, recorded in the Records of Deeds and
Plats in Guadalupe County, (hereinafter called the "Property").
-1-
b. Abatements approved will be based on the value of improvements set
out on the real property roll of the Guadalupe County Appraisal District for the
Property. The 1997 base year value established by the Guadalupe County
Appraisal District is $319,000.00.
c. The tax account of the Property is 1G-3325-2001-00600-00.
d. A general description of the improvements to be made by the
Company is set out in the basic abatement application.
4. Company Representations and Estimates.
a. The Company represents they are the owners in fee simple of the
Property. The Property is located within the City of Schertz, State Enterprise
Zone, Tri-County Business Park, and within Guadalupe County, Texas.
b. The Company represents that the use of the Property is to be as
follows: Distribution of Office products.
c. The Company estimates it will make
("Improvements") to the Property, which will
$3,500,000.00.
capital
cost
improvements
approximately
d. The Company represents that approximately sixty (60) new jobs will
be created in the City of Schertz in connection with the operation of the
Company on the Property, and it will have an annual payroll in the
approximate amount of $1,440,000.00 in facilities located in Schertz, Texas.
e. The Company represents that no interest in the Property is presently
held by or leased by and covenants that it shall not sell or lease any interest in
the Property to, a member of the City Council of the City, the Planning and
Zoning Commission of the City, the Economic Development Department, or any
other City officer or employee as long as this agreement is in effect.
5. Terms of the Agreement.
This Agreement is conditioned on the Company making the following
improvements to the Property (hereinafter referred to as the "Improvements")
and fulfilling the following requirements:
a. construction of an approximately 134,400 sq. ft. building, including
office spaces. The Company represents that the Improvement to the Property
will cost approximately $3,500,000.00 and will be completed during the term of
the abatement.
-2-
b. The Company covenants and agrees that approximately sixty (60)
new permanent positions will be created in the City of Schertz with the
operations of the Company on the Property within one year of the
Commencement Date (defined below) of the tax abatement. Any permanent
jobs created after the date of execution of this Agreement shall be considered a
new permanent position for purposes of this Agreement.
c. The location of the Improvements is more particularly described in a
site plan approved by the City of Schertz Planning and Zoning Commission.
d. The Company covenants and agrees that all Improvements shall at
all times comply with all applicable City building codes and ordinances,
including, but not limited to, flood, subdivision, building, electrical, plumbing,
fire and life safety codes and ordinances, as amended. Further, the Company
covenants to maintain the Improvements in compliance with all such building
codes and ordinances, and in a neat attractive condition with the landscaped
area described in the site plan approved by the Planning and Zoning
Commission of the City.
e. The Company agrees to pay all ad valorem taxes on the Property and
on personal property in a timely manner, whether assessed by the City or any
other tax jurisdiction.
f. The Company agrees to fumish the Chief Tax Appraiser of Guadalupe
County with information outlined in Chapter 22, V.A.T.S. Tax Code, as
amended, as may be necessary for tax abatement and for appraisal purposes.
g. The Company agrees to allow inspection of the Property by the City
Manager, or a designee. Such inspection shall be to determine if the terms and
conditions of the Agreement are being met and for the purpose of assuring
compliance with applicable City Codes and ordinances. Inspections will be
made only after giving a minimum of 24 hours notice and will be conducted in
such a manner as to not unreasonably interfere with the operation of the
Property.
h. The Company agrees that the payroll for permanent employees in the
City at the Property will be approximately $1,440,000.00 throughout the term
of the tax abatement.
i. The Company agrees annually to certify in writing its compliance with
the terms of this Agreement, which certification shall be filed by January 15 to
the City of Schertz of each year during the Term of the Abatement and by
January 15 of the year following the Term of the Abatement.
j. In the event the Company leases all or part of the Improvements to a
third party, the Company agrees that all benefits accrued from this abatement
are passed on to the lessee(s) in a pro-rate share.
-3-
k. In the event the Company leases all or part of the improvements to a
third party, the Company agrees that the terms in paragraph b and h above
related to the number of jobs and payroll shall remain in effect and be a
responsibility of the Company.
6. Terms for the Tax Abatement.
a. Provided that the Company complies with its obligations under
Section 5 of this Agreement throughout the period of the abatement, 90% of the
entire assessed value of the Capital Improvements located on the Property shall
be exempt from ad valorem taxation for a period of eight (8) years.
b. No abatement of taxes shall be granted as to personal property of the
Company (or lessee) installed or maintained within the Property.
c. The abatement shall be for a eight year period (the "Term of this
Agreement") commencing on January 1, 1999 (the "Commencement Date"),
and expiring on the 31 December, 2006 (8th) anniversary of the
Commencement Date. Additionally, during the Term of this Agreement, the
City agrees not to impose any other taxes or assessments that are intended to
be in lieu of ad valorem taxes on the Company, the Property or the
improvements.
d. The Company shall pay all ad valorem taxes due on the assessed
value of the Property prior to the beginning of the tax abatement.
e. The Company and/or lessee shall have the right to protest and
contest any or all appraisals or reassessments of the Property, or the
Improvements, and the tax abatement provided for herein for such property
shall be applied to the amount of taxes finally determined, as a result of such
protest or contest, to be due for such property.
7. Default/Recapture.
a. If the Company refuses or neglects to comply with any of the terms of
this agreement or, if any representation made by the Company in the
Application for Tax Abatement (or this agreement) is false or misleading in any
material respect and such refusal or default is not cured within sixty (60) days
after notice, this Agreement may be terminated by the City.
b. In the event the Company (or lessee) allows ad valorem taxes on the
Property to become delinquent and fails to timely and properly follow the legal
procedures for their protest and/or contest, this agreement may be terminated
by the City.
-4-
c. In the event the City determines the Company to be in default of this
Agreement, the City will notify the Company in writing at the address stated in
Section 8 of this agreement, and if the defaults specified with reasonable
particularity in such notice are not cured within sixty days from the date of
such notice, then this Agreement may be terminated upon written notice to the
Company.
If the City terminates this agreement, taxes without abatement will be due for
the year in which termination occurred and shall accrue without abatement for
all tax years thereafter. However, there shall be no recapture of prior years'
taxes abated by virtue of this Agreement.
d. If during the Abatement Period the Company should discontinue all
operations in Schertz, Texas, then the City shall by Ordinance adopted by the
City Council have the right to (i) recapture 100% of the taxes abated in prior
years and the year in which such discontinuance occurs; and (ii) terminate
this agreement.
e. A total bill for any amounts due under Section 7c. or Section 7d.
hereof will be sent to the Company and the Company agrees to pay the total
amount within sixty days after receipt. Penalty and interest will not begin to
accrue until the company has failed to pay any of the amount placed back on
the tax roll within sixty days after receipt of the bill, unless arrangements
satisfactory to the City and the Guadalupe County Tax Assessor/Collector have
been made.
8. Notice.
All notices shall be in writing, addressed to the Company or the City at the
following addresses. If mailed, any notice or communication shall be deemed
to be received three days after the date of deposit in the United States Mail,
certified mail, return receipt requested, postage prepaid and properly packaged
for delivery. Unless otherwise provided in this agreement, all notices shall be
delivered to the following address:
To the Company:
If mailed or delivered:
With copy to:
-5-
To the City:
If mailed or personally delivered:
City of Schertz
Attn: City Manager
P.O. Drawer I
Schertz, Texas 78154
9. Agreement Approved by City Council.
The City represents that this Agreement has been approved by affirmative vote
of a majority of the members of the Schertz City Council at a regularly
scheduled meeting.
10. Assignment.
This agreement may be assignable to a new owner only with prior City Council
approval as reflected in a duly adopted City Ordinance.
11. General Provisions.
This agreement is entered into subject to the rights of the holders of
outstanding bonds of the City. If the holders of outstanding bonds of the City
exercise any of their rights so as to diminish the effects or benefits of this
Agreement, the City agrees to work with the Company toward establishing an
altemative agreement with terms similar to this Agreement and considering
any bondholders' rights.
12. Severability.
In the event any section, subsection, paragraph, subparagraph, sentence,
phrase or word herein is held invalid, illegal, or unenforceable, the balance of
the Agreement shall stand, shall be enforceable and shall be read as if the
parties intended at all times to delete said invalid section, subsection,
paragraph, subparagraph, sentence, phrase or word. In such event there shall
be substituted for such deleted provision a provision as similar in terms and in
effect to such deleted provision as may be valid, legal and enforceable.
13. Estoppel Certificate.
Either party hereto may request an estoppel certificate from another party
hereto so long as the certificate is requested in connection with a bona fide
business purpose.
-6-
The certificate, which if requested, will be addressed to a subsequent
purchaser or assignee of the Company, shall include, but not necessarily be
limited to, statements that this Agreement is in full force and effect without
default, if such is the case, the remaining term of this Agreement, the levels of
tax abatement in effect, and such other matters reasonably requested by the
party(ies) to receive the certificate.
14. Applicable Law.
This Agreement shall be construed under laws of the State of Texas and IS
performable in Guadalupe County, Texas.
15. Binding on Successors and Assigns.
This agreement will be binding on and inure to the benefit of the parties hereto
and their respective successors and permitted assigns.
16. Date.
This agreement has been executed by the parties in multiple originals, each
having full force and effect on this the _day of 199_.
For Atlantic Financial Group, Ltd.
By:
For the CITY OF SCHERTZ
ATIEST:
By: Keny R. Sweatt
City Manager
Norma Althouse
City Secretary
Seal of the City
State of Texas:
County of
-7-
This instrument was acknowledged before me on
,of Atlantic Financial Group, Ltd. a
corporation, on behalf of said corporation.
,199_, by
(SEAL)
Notary Public in and for the
State of
(Printed Name of Notary)
My commission expires:
THE STATE OF TEXAS
COUNTY OF GUADALUPE
This instrument was acknowledged before me on , 199_, by
Keny R. Sweatt, City Manager of the City of Schertz, Texas, a
municipality and body politic formed under the laws of the State of Texas,
on behalf of said municipality.
(SEAL)
Notary Public in and for the
State of Texas
. (Printed Name of Notary)
My commission expires:
-8-
Exhibit 1
Tax Abatement Agreement
1. Parties.
This agreement is made and entered into by and between the City of Schertz,
Texas (hereinafter called the "City"), and Atlantic Financial Group, Ltd.
(hereinafter called the "Company").
2. Authorization and Findings.
a. This agreement is entered into pursuant to:
(1) Section 312 of the Texas Property Tax Code.
(2) City of Schertz Ordinance 97-T-4, which establishes the City of
Schertz Guidelines and Criteria for Tax Abatement and Reinvestment Zones
(hereinafter referred to as the "Guidelines and Criteria").
(3) City of Schertz Ordinance 9%-/'-';<'(, which approves this tax
abatement and agreement and authorizes the execution hereof.
b. The City, by approval of this agreement, hereby finds the terms of
this agreement and the property subject to it, to meet the "Guidelines and
Criteria" as adopted, and further finds there will be:
(1) no substantial long-term adverse affect on the provision of City
services or tax base; and,
(2) no hazard to public safety, health, or morals as the result of
the planned use of the property.
3. Property
a. The real property is described as Lot 6, Block 1, (7.325 acres), in the
Tri-County Business Park Subdivision, recorded in the Records of Deeds and
Plats in Guadalupe County, (hereinafter called the "Property").
-1-
b. Abatements approved will be based on the value of improvements set
out on the real property roll of the Guadalupe County Appraisal District for the
Property. The 1997 base year value established by the Guadalupe County
Appraisal District is $319,000.00.
c. The tax account of the Property is IG-3325-2001-00600-00.
d. A general description of the improvements to be made by the
Company is set out in the basic abatement application.
4. Company Representations and Estimates.
a. The Company represents they are the owners in fee simple of the
Property. The Property is located within the City of Schertz, State Enterprise
Zone, Tri-County Business Park, and within Guadalupe County, Texas.
b. The Company represents that the use of the Property is to be as
follows: Distribution of Office products.
c. The Company estimates it
("Improvements") to the Property,
$3,500,000.00.
will make capital
which will cost
improvements
approximately
d. The Company represents that approximately sixty (60) new jobs will
be created in the City of Schertz in connection with the operation of the
Company on the Property, and it will have an annual payroll in the
approximate amount of $1,440,000.00 in facilities located in Schertz, Texas.
e. The Company represents that no interest in the Property is presently
held by or leased by and covenants that it shall not sell or lease any interest in
the Property to, a member of the City Council of the City, the Planning and
Zoning Commission of the City, the Economic Development Department, or any
other City officer or employee as long as this agreement is in effect.
5. Terms of the Agreement.
This Agreement is conditioned on the Company making the following
improvements to the Property (hereinafter referred to as the "Improvements")
and fulfilling the following requirements:
a. construction of an approximately 134,400 sq. ft. building, including
office spaces. The Company represents that the Improvement to the Property
will cost approximately $3,500,000.00 and will be completed during the term of
the abatement.
-2-
b. The Company covenants and agrees that approximately sixty (60)
new permanent positions will be created in the City of Schertz with the
operations of the Company on the Property within one year of the
Commencement Date (defined below) of the tax abatement. Any permanent
jobs created after the date of execution of this Agreement shall be considered a
new permanent position for purposes of this Agreement.
c. The location of the Improvements is more particularly described in a
site plan approved by the City of Schertz Planning and Zoning Commission.
d. The Company covenants and agrees that all Improvements shall at
all times comply with all applicable City building codes and ordinances,
including, but not limited to, flood, subdivision, building, electrical, plumbing,
fire and life safety codes and ordinances, as amended. Further, the Company
covenants to maintain the Improvements in compliance with all such building
codes and ordinances, and in a neat attractive condition with the landscaped
area described in the site plan approved by the Planning and Zoning
Commission of the City.
e. The Company agrees to pay all ad valorem taxes on the Property and
on personal property in a timely manner, whether assessed by the City or any
other tax jurisdiction.
f. The Company agrees to furnish the Chief Tax Appraiser of Guadalupe
County with information outlined in Chapter 22, V.A.T.S. Tax Code, as
amended, as may be necessary for tax abatement and for appraisal purposes.
g. The Company agrees to allow inspection of the Property by the City
Manager, or a designee. Such inspection shall be to determine if the terms and
conditions of the Agreement are being met and for the purpose of assuring
compliance with applicable City Codes and ordinances. Inspections will be
made only after giving a minimum of 24 hours notice and will be conducted in
such a manner as to not unreasonably interfere with the operation of the
Property.
h. The Company agrees that the payroll for permanent employees in the
City at the Property will be approximately $1,440,000.00 throughout the term
of the tax abatement.
i. The Company agrees annually to certify in writing its compliance with
the terms of this Agreement, which certification shall be filed by January 15 to
the City of Schertz of each year during the Term of the Abatement and by
January 15 of the year following the Term of the Abatement.
j. In the event the Company leases all or part of the Improvements to a
third party, the Company agrees that all benefits accrued from this abatement
are passed on to the lessee(s) in a pro-rate share.
-3-
k. In the event the Company leases all or part of the improvements to a
third party, the Company agrees that the terms in paragraph b and h above
related to the number of jobs and payroll shall remain in effect and be a
responsibility of the Company.
6. Terms for the Tax Abatement.
a. Provided that the Company complies with its obligations under
Section 5 of this Agreement throughout the period of the abatement, 90% of the
entire assessed value of the Capital Improvements located on the Property shall
be exempt from ad valorem taxation for a period of eight (8) years.
b. No abatement of taxes shall be granted as to personal property of the
Company (or lessee) installed or maintained within the Property.
c. The abatement shall be for a eight year period (the "Term of this
Agreement") commencing on January 1, 1999 (the "Commencement Date"),
and expiring on the 31 December, 2006 (8th) anniversary of the
Commencement Date. Additionally, during the Term of this Agreement, the
City agrees not to impose any other taxes or assessments that are intended to
be in lieu of ad valorem taxes on the Company, the Property or the
improvements.
d. The Company shall pay all ad valorem taxes due on the assessed
value of the Property prior to the beginning of the tax abatement.
e. The Company and/ or lessee shall have the right to protest and
contest any or all appraisals or reassessments of the Property, or the
Improvements, and the tax abatement provided for herein for such property
shall be applied to the amount of taxes finally determined, as a result of such
protest or contest, to be due for such property.
7. Default/Recapture.
a. If the Company refuses or neglects to comply with any of the terms of
this agreement or, if any representation made by the Company in the
Application for Tax Abatement (or this agreement) is false or misleading in any
material respect and such refusal or default is not cured within sixty (60) days
after notice, this Agreement may be terminated by the City.
b. In the event the Company (or lessee) allows ad valorem taxes on the
Property to become delinquent and fails to timely and properly follow the legal
procedures for their protest and/ or contest, this agreement may be terminated
by the City.
-4-
c. In the event the City determines the Company to be in default of this
Agreement, the City will notify the Company in writing at the address stated in
Section 8 of this agreement, and if the defaults specified with reasonable
particularity in such notice are not cured within sixty days from the date of
such notice, then this Agreement may be terminated upon written notice to the
Company.
If the City terminates this agreement, taxes without abatement will be due for
the year in which termination occurred and shall accrue without abatement for
all tax years thereafter. However, there shall be no recapture of prior years'
taxes abated by virtue of this Agreement.
d. If during the Abatement Period the Company should discontinue all
operations in Schertz, Texas, then the City shall by Ordinance adopted by the
City Council have the right to (i) recapture 100% of the taxes abated in prior
years and the year in which such discontinuance occurs; and (ii) terminate
this agreement.
e. A total bill for any amounts due under Section 7c. or Section 7d.
hereof will be sent to the Company and the Company agrees to pay the total
amount within sixty days after receipt. Penalty and interest will not begin to
accrue until the company has failed to pay any of the amount placed back on
the tax roll within sixty days after receipt of the bill, unless arrangements
satisfactory to the City and the Guadalupe County Tax Assessor/Collector have
been made.
8. Notice.
All notices shall be in writing, addressed to the Company or the City at the
following addresses. If mailed, any notice or communication shall be deemed
to be received three days after the date of deposit in the United States Mail,
certified mail, retum receipt requested, postage prepaid and properly packaged
for delivery. Unless otherwise provided in this agreement, all notices shall be
delivered to the following address:
To the Company:
If mailed or delivered:
Atlantic Financial Group, Ltd.
1000 Ballpark Way, Suite 304
Arlington, Texas 76011
With copy to:
Karl Koenig, Director of Real Estate & Construction
Genuine ~arts Company
L~~~ circle /~ ~arkway
Atlanta, GA 30339
-5-
To the City:
If mailed or personally delivered:
City of Schertz
Attn: City Manager
P.O. Drawer I
Schertz, Texas 78154
9. Agreement Approved by City Council.
The City represents that this Agreement has been approved by affirmative vote
of a majority of the members of the Schertz City Council at a regularly
scheduled meeting.
10. Assignment.
This agreement may be assignable to a new owner only with prior City Council
approval as reflected in a duly adopted City Ordinance.
11. General Provisions.
This agreement is entered into subject to the rights of the holders of
outstanding bonds of the City. If the holders of outstanding bonds of the City
exercise any of their rights so as to diminish the effects or benefits of this
Agreement, the City agrees to work with the Company toward establishing an
alternative agreement with terms similar to this Agreement and considering
any bondholders' rights.
12. Severability.
In the event any section, subsection, paragraph, subparagraph, sentence,
phrase or word herein is held invalid, illegal, or unenforceable, the balance of
the Agreement shall stand, shall be enforceable and shall be read as if the
parties intended at all times to delete said invalid section, subsection,
paragraph, subparagraph, sentence, phrase or word. In such event there shall
be substituted for such deleted provision a provision as similar in terms and in
effect to such deleted provision as may be valid, legal and enforceable.
13. Estoppel Certificate.
Either party hereto may request an estoppel certificate from another party
hereto so long as the certificate is requested in connection with a bona fide
business purpose.
-6-
The certificate, which if requested, will be addressed to a subsequent
purchaser or assignee of the Company, shall include, but not necessarily be
limited to, statements that this Agreement is in full force and effect without
default, if such is the case, the remaining term of this Agreement, the levels of
tax abatement in effect, and such other matters reasonably requested by the
party (ies) to receive the certificate.
14. Applicable Law.
This Agreement shall be construed under laws of the State of Texas and IS
performable in Guadalupe County, Texas.
15. Binding on Successors and Assigns.
This agreement will be binding on and inure to the benefit of the parties hereto
and their respective successors and permitted assigns.
16. Date.
This agreement has been executed by the parties in multiple
having full force and effect on this the,,1o 7/'1 day of ~
originals, each
199~.
For Atlantic Fjpancial ~oup, L~ ~ \
:f"-F'_>f~ ~)
~.roo'rre
President
For the CITY OF SCHERTZ
~ ~ c::y-
By: Ke . Sweatt
City Manager
ATIEST:
~~
Norma Althouse
City Secretary
Seal of the City
State of Texas:
County of
}j~ip~
-7-
~ instrument was acknowledged before me on~. 1':3 ,l99j', by
~./1 Ji?~Aof Atlantic Financial Group, Lt . a J ~
corporation, on behalf of said corporation.
(SEAL)
LORI LAWSON i
Notary PubBc r,
STATE OF TEXAS r
MY COMMISSION EXPIRES i
JUNE 8, 2000 ,
. ,_.~~."'..'
THE STATE OF TEXAS
LtJr I' L-a-WS2Y1
(Printed Name of NotaryJ.,z.v,>,?
My commission eXPires:~'8') diYXJ
COUNTY OF GUADALUPE
This instrument was acknowledged before me on~. ,;1,6 , 1991', by
Kerry R. Sweatt, City Manager of the City 0 Schertz, Texas, a
municipality and body politic formed under the laws of the State of Texas,
on behalf of said municipality.
(SEAL)
2>'~~;'~~0"~C~~~1
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Notary Public in and for the
State of Texas
---,L1Io.0?1 fl A L T /100.5 E:
(Printed Name of Notary)
My commission expires: 11- 9-9i
-8-
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PUBLISHER'S AFFIDAVIT
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Before me, the undersigned authority, on this date perso~ally-ippeared .'
L A RZYNOLDS known to me, who, being by duly sworn, on
his oath deposes and says that he/she is the Publisher of The Seguin
Gazette-Enterprise, a newspaper published in said county; that a copy
of the within and foregoing AD was published in said news-
paper 2 times before the retum day named therein, such publi-
AN ORDINANCE
t' b' th f II . d t BY THE CHY COUNCIL
ca Ions elng on e 0 OWing a es: OF THE CITY OF
SCHERTZ, TEXAS AN ORDINANCE
AMENDING CITY OF BY THE CITY COUNCIL
SCHERTZ ORDINANCE OF THE CITY OF
9B.T.14 TO ASSIGN THE SCHERTZ, TEXAS
BENEFITS OF A TAX AMENDING CITY OF
ABATEMENT FROM SCHERTZ ORDINANCE
GENUINE PARTS COR. 9B-T.14 TO ASSIGN THE
PORATION TO ATLANTIC BENEFITS OF A TAX
FINANCIAL GROUP LTD ABATEMENT FROM
A PROPERTY OWNER IN GENUINE PARTS COR.
THE CITY OF SCHERTZ. PORATION TO ATLANTIC
Approved on first reading the FINANCIAL GROUP, LTD.,
4th day ot August 199B A PROPERTY OWNER IN
Norma Aithouse ' . THE CITY OF SCHERTZ.
City Secretary, ' AjlpRMId on first reading the
and a newspaper copy of which is hereto attached. :::~~,199B,
~ City Secretary.
THE STATE OF TEXAS,
County of Guadalupe
11 0 L e931 NotICes
AUGUST
7. 1998
AUGUST 13, 1998
,
Sworn to and subscribed before me, thiS14th day of AUGUST
19,1L.
AD.,
40~'~~~:111',
F ~. < II
...' ;.-' ,\ 4;;' \, SARAH MEDR0\':lO
~ ~>:," ~ '-"', . ~ Notary PublIC, Sia,- tlH~~,;
~. i/-\ j MyCommisSKlnExtJlresOl-n-2001
",,~, , ",.f
I'<~:~~,~~~.;.'...:.::f
Notary Public, Guadalupe County, Texas
County of Guadalupe
PUBLISHER'S AFFIDAVIT I
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THE STATE OF TEXAS,
Before me, the undersigned authority, on this date personally appeared L. A. REYNOLDS
known
to me, who, being by me duly swom, on his oath deposes and says that he is the Advertising Director of
The Seguin Gazette-Enterprise, a newspaper published in sald county; that a copy of the within and fore-
AD
was published in said newspaper'
2
times before the return day named therein,
going
ORDINANCE NO,lI8-T-26 ORDINANCE NO, 91H-26
BY THE CITY COUNCIL BY THE CITY COUNCIL
OF THE CITY OF OF tHE CITY OF
SCHERTZ, TEXAS SCHERTZ, TEXAS
AMENDING CITY OF AMENDING CITY OF
SCHERTZ ORDINANCE SCHERTZ ORDINANCE
9B.T-14 TO ASSIGN THE 9B.T.14 TO ASSIGN THE
BENEFITS OF A TAX BENEFITS OF A TAX
ABATEMENT FROM ABATEMENT FROM
GENUINE PARTS COR. GENUINE PARTS COR
PORA TlON TO ATLANTIC .
FINANCIAL GROUP, LTO., PORATION TO ATLANTIC
A PROPERTY OWNER IN I FINANCIAL GROUP, LTO.,
THE CITY OF SCHERTZ A PROPERTY OWNER IN
Passed, Approved and THE CITY OF SCHERTZ.
Adopted the 1Bth day of Au. Passed, Approved and
gust, 199B. ' Adopted the 18th day of Au.
Norma Althouse gust, 1998.
and a newspaper copy of which is hereto attached. ~,v, Saecretarv. ' ~~e,
, ~.\) '.
, '~ '
such publications being on the following dates:
AUGUST 21, 1998
AUGUST 27, 1998
Sworn to and subscribed before me, this 28 t h day of A IT (; IT S T
A.D., 19q 8
.,
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, ~/ ....A... ,'\ SARAH MEDRANO
~. jJ;(,. i NotafYNllI:.St!t~o1Too-;
I" "" j. '\" ; My CommiSSlOO Expires 07-22.2001
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Notary Public, Guadalupe (;(Iunty, Texas
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