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Regular Council Meeting <br />February 25, 2013 <br />Page 7 <br />regarding racial profiling and that the police department did not profile individuals. Mayor Pro- <br />Tem Grossnickle commended the police department. <br />23. Discuss and act on RESOLUTION NO. 2013-012: A RESOLUTION OF THE CITY <br />COUNCIL FO THE CITY OF PARIS, TEXAS, AUTHORIZING THE CITY TO <br />ENTER INTO AN INTERLOCAL COOPERATION AGREEMENT WITH NORTH <br />CENTRAL TEXAS COUNCIL OF GOVERNMENT5 (NCTCOG) TO HIRE GABIREL <br />ROEDER SMITH & COMPANY TO CONDUCT ACTUARIAL CONSULTING <br />SERVICES OF THE CITY'S OTHER POST EMPLOYMENT BENEFITS AS <br />REQUIRED BY GOVERNMENTAL ACCOUNTING STANDARDS BOARD <br />STATEMENT NUMBERS 43 AND 45; MAKING OTHER FINDINGS AND <br />PROVISIONS RELATED TO THE SUBJECT; AND DECLARING AN EFFECTIVE <br />DATE. <br />Mr. Anderson explained the Governmental Accounting Standards Board Statement <br />required governmental entities to have an actuarial evaluation of other post-employment benefits. <br />He said the City offered such a benefit, which was for medical insurance coverage for retirees <br />who met certain qualifications. <br />A Motion to approve this item was made by Council Member Drake and seconded by <br />Council Member Lancaster. Motion carried, 6 ayes — 0 nays. <br />24. Discuss residential tax abatement. <br />City Attorney Kent McIlyar said this past summer the City Council discussed revisions to <br />the City's Policies and Guidelines for granting tax abatements and that he drafted a revised <br />policy at that time to include criteria to allow the City to start a residential tax abatement <br />program for residential areas that were in need of economic development. Mr. McIlyar said at <br />that time, the PEDC Board, the County and Paris Junior College indicated they want to continue <br />with the existing tax abatement policies and not provide for residential tax abatement. He said <br />staff was asked to bring something back at a later date. In order to institute residential tax <br />abatement, Mr. McIlyar said decisions would need to be made with regard to policies and <br />guidelines, identiiication of the areas that need residential investment, the minimum investment, <br />term of abatement, percentage of abatement, whether or not they wanted to include apartment <br />complexes and duplexes, and whether or not they wanted to include new subdivisions. Mayor <br />Pro-Tem Grossnickle said he was not sure about including new construction city-wide and <br />expressed this would going to be a bit complicated. Council Member Lancaster it was her <br />thought to improve the areas that needed development. Council Member Wright said this would <br />definitely be a way of improving certain areas of the City. Council Member Frierson was in <br />support of residential tax abatement. Council Member Drake said they should move forward and <br />look at this closely at this. She also said she did not want to burden City staff with monitoring <br />that comes with this type of program, but at the same time expressed the need to help citizens. <br />Mr. Godwin said his opinion was that they not include new homes, but limit the tax abatements <br />to areas that needed growth. Mayor Pro-Tem Grossnickle suggested they form a committee to <br />discuss these options and make recommendations to the Council and the second meeting in <br />