12 - Resolution Approving a Tax Abatement Agreement with Campbell Soup for the New Plum Organics LineDraft
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS
APPROVING AND AUTHORIZING A TAX ABATEMENT AGREEMENT'
BETWEEN THE CITY OF PARIS, TEXAS AND CAMPBELL SOUP SUPPLY
COMPANY, LLC RELATED TO ITS NEW "PLUM ORGANICS LINE"; MAKING
OTHER FINDINGS AND PROVISIONS RELATED TO THE SUBJECT; AND
DECLARING AN EFFECTIVE DATE.
WHEREAS, the City Council of the City of Paris, Texas has been presented a
proposed agreement by and between the City and Campbell Soup Supply Company LLC,
("Campbell Soup") providing for a commercial and industrial Lax abatement for certain
improvements, a copy of which is attached hereto as Exhibit 1 and incorporated herein by
reference, hereinafter called the "Agreement"; and,
WHEREAS, the City Council did heretofore, on the 11th day of January, 2016, in
Resolution No. 2016-003, reaffirm its election to be eligible to participate in tax abatement
agreements authorized by the Property Redevelopment and Tax abatement Act, Texas
Government Code Chapter 312, et seq. (the Act"), in order to maintain and enhance the
commercial and industrial economic and employment base of the, Paris area for the long
term interest and benefit of the City and its citizens; and,
WHEREAS, under the Texas Enterprise Zone Act (Texas Government Code Chapter
2303), the designation of an area as an Enterprise Zone also constitutes designation of the
area as a reinvestment zone (the "Reinvestment Zone"); and
WHEREAS, pursuant to the 2010 census, the property of the Company within the
City is included within an Enterprise Zone; and
WHEREAS, the contemplated use of the property, and the improvements to be
installed therein in the amounts set forth in the Agreement and the other terms therein are
consistent with encouraging development of said Reinvestment Zone in accordance with
the purposes for which it was created and are in compliance with the City's policy of tax
abatement incentives and the ordinance creating such Reinvestment Zone adopted by the
City and all applicable laws;
WHEREAS, upon review and consideration of the Agreement, and all matters
attendant and related thereto, the City Council is of the opinion that the terms and
conditions therein meet the Guidelines and Criteria for Tax Abatement and should be
approved, and that the Mayor should be authorized to execute it on behalf of the City of
Paris, Texas.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
PARIS, TEXAS, THAT:
Section 1. The findings set out in the preamble to this resolution are hereby in
all things approved.
Section 2. That the terms of the Tax Abatement Agreement and the property the
subject thereof meet the City's Guidelines and Criteria for Tax Abatement adopted by the
City of Paris by Resolution No., 2016-00,3.
Section 3. That the terms and conditions of the proposed Agreement attached
hereto as Exhibit 1, having been reviewed by the City Council of the City of Pal -is and found
to be acceptable and in the best interests of the City of Paris and its citizens, be, and the
same are hereby, in all things approved.
Section 4. That the Mayor is hereby authorized to execute the Agreement and
all other documents in connection therewith on behalf of the City of Paris substantially
according to the terms and conditions set forth in the Agreement attached hereto as
Exhibit 1.
Section 5. That the planned use of the property the subject of the tax abatement
will not constitute a hazard to public safety, health, or morals.
Section 6. That this approval and execution of the agreement on behalf of the
City is not conditioned upon approval and execution of any other tax abatement agreement
by any other taxing entity.
DULY PASSED AND APPROVED this 23"d day of October, 2017.
Steven J. Clifford, M.D.,, Mayor
ATTEST:
Janice Ellis, City Clerk
APPROVED AS TO FORM:
Stephanie H, Harris, City Attorney
THE STATE OF TEXAS}
COUNTY OF LAMAR
TAX ABATEMENT AGREEMENT
This agreement (this "AGREEMENT") is entered into by and between the CITY OF
PARIS, PARIS, TEXAS, a municipal corporation, situated in Lamar County, Texas, acting by
and through its authorized officer whose signature appears below (hereinafter called "CITY"),
and CAMPBELL SOUP SUPPLY COMPANY LLC, acting by and through its authorized
officer whose signature appears below (hereinafter referred to as "OWNER").
WITNESSETH:
WHEREAS, the City Council of the City of Paris did heretofore, on the 11th day of
January, 2016, in Resolution No. 2016-003, elect to be eligible to participate in tax abatement
agreements in order to maintain and enhance the commercial and industrial economic and
employment base of the Paris area for the long term interest and benefit of the City and its
citizens; and,
WHEREAS, under the Texas Enterprise Zone Act (Government Code Chapter 2303),
the designation of an area as an Enterprise Zone also constitutes designation of the area as a
reinvestment zone (the "Reinvestment Zone"); and
WHEREAS, pursuant to the 2010 Census, the PROPERTY of the OWNER within City
of Paris, Texas, is included within an ENTERPRISE ZONE, as is shown in the print-out from the
Office of the Governor of the State of Texas on its website in Exhibit A, attached hereto and
made a part hereof for all purposes; and
WHEREAS, OWNER has agreed to make the IMPROVEMENTS specified herein, said
IMPROVEMENTS related to a new product line, which is herein called the "PLUM
ORGANICS LINE", and has committed to hiring and retaining the number of full-time
employees specified herein to operate said PLUM ORGANICS LINE; and
WHEREAS, the contemplated use of the IMPROVEMENTS, as hereinafter defined, in
the amount as set forth in this AGREEMENT upon and within the PROPERTY (herein called
the "PROJECT"), and the other terms hereof are consistent with encouraging development of
said ENTERPRISE ZONE in accordance with the purposes for which it was created and are in
compliance with the CITY's policy on tax abatement incentives and the ordinance creating such
ENTERPRISE ZONE adopted by the CITY and all applicable laws; and
NOW, THEREFORE,
The Parties hereto do mutually contract and agree as follows:
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EXHIBIT
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1.1 The effective date of this AGREEMENT is the 23rd day of October, 2017, with
tax abatement period beginning with the tax year commencing January 1, 2019 (provided
the IMPROVMENTS described herein are completed by December 31, 2018) and expiring
on December 31, 2028. In no event shall the abatement period extend passed December 31,
2028, regardless of the number of years the IMPROVEMENTS described herein have
qualified for abatement of ad valorem taxes.
H.
Area to be Improved
2.1 The PROJECT consists of new building modifications to the real property of the
OWNER, and the addition and installation of equipment and personal property described in
Article III, below, all to be performed by OWNER within an existing building of the OWNER at
the OWNER'S plant in Paris, Lamar County, Texas. Collectively, all such improvements which
are the subject hereof shall be called the "IMPROVEMENTS". The IMPROVEMENTS shall be
located upon and within the OWNER's current facilities consisting of the OWNER's land also
described in Exhibit B, attached hereto and made a part hereof for all purposes (as are all
Exhibits which are mentioned herein), and within the building at the location shown within the
drawings attached hereto as Exhibit C. The land and building are herein called the
"PROPERTY".
IMPROVEMENTS
3.1 The installation of the IMPROVEMENTS will require engineering, design and
construction work to prepare the site within OWNER'S building where the new equipment will
be located, and the procurement of equipment, infrastructure and utilities modifications and
electrical and mechanical installation. The IMPROVEMENTS are being made to enable the
OWNER to manufacture certain hot -fill products of OWNER's affiliated company, Plum, PBC,
at the PROPERTY. The products to be produced include, but may not be limited to, organic
baby food contained in soft pouch packaging. The IMPROVEMENTS are described as follows:
A. To the real property of OWNER, building modifications consisting of ceiling,
floor, and wall surface improvements to facilitate sanitation, and a structural
"bridge" over the existing pump pit.
B. Prep/Blend Operation, consisting of IQF processing stations, frozen ingredient
extructors, spice slurry system, blending vessels, and all associated utilities,
conveyance, and controls.
C. Sterilization, consisting of four skid -mounted horizontal processing tanks and all
associated utilities, conveyance, and controls.
K,
D. Filling, consisting of a 10 -lane pouch seal/fill/cap filling machine capable of
manufacturing pouches between 3.0 ounce and 4.0 ounce, and all associated
utilities, conveyance, and controls.
E. Pasteurization/Cooling, consisting of a single ascending forced -air spiral
pasteurized utilizing steam coils as a heat source and a single descending forced -
air cooling spiral utilizing glycol or chilled water coils as its source of cooling,
including all utilities, conveyance, and controls to convey pouches into and out of
each operation.
F, Packaging, consisting of a modular cartoning/case packing system capable of 3
carton formats and a robotically assisted palletizer with all associated utilities,
conveyance, and controls.
All such IMPROVEMENTS will be described in the CITY'S Certificate of Completion prepared
after the completion and installation of the above described building modifications and
improvements, personal property, machinery and equipment. The description shall be furnished
by OWNER to CITY in OWNER's sworn report described in Section 11. 1, below and attached
to CITY's Certificate of Completion. The description shall also be filed with the Chief Appraiser
of the Lamar County Appraisal District. Said Certificate shall be duly executed by the Mayor of
the City of Paris in the form attached hereto as Exhibit D. The IMPROVEMENTS will be at a
cost of no less than $28,500,000.00 and up to $33,800,000.00 for the capital cost and
installation of the building modifications, machinery and equipment, set forth above. Site
preparation shall occur during March, 2018; installation shall commence in April, 2018;
and production is expected to commence in October or November, 2018; provided, that
OWNER shall have such additional time to complete the IMPROVEMENTS as may be
required in the event of "force majeure" if OWNER is diligently and faithfully pursuing
completion of the installation of the IMPROVEMENTS. For this purpose, "force majeure"
shall mean any contingency or cause beyond the reasonable control of OWNER including,
without limitation, acts of God, or the public enemy, any natural disaster, war, riot, civil
commotion, insurrection, governmental or de facto governmental action, unless caused by acts or
omissions of OWNER, fires, explosions, accidents, floods, and labor disputes or strikes. The date
of completion of the IMPROVEMENTS shall be reflected in the Certificate of Completion
issued by the City of Paris, Texas, referred to above.
3.2 The OWNER agrees and covenants that it will diligently and faithfully, in a good
and workmanlike manner, pursue the completion of the IMPROVEMENTS. As a good and
valuable consideration for this AGREEMENT, OWNER further covenants and agrees that all
construction of the IMPROVEMENTS will be in accordance with all applicable state and local
laws, codes and regulations or will procure a valid waiver thereof. In further consideration,
OWNER shall thereafter, from the date a Certificate of Completion is issued, or that the
IMPROVEMENTS are completed as agreed, until the expiration of this AGREEMENT,
continuously operate and maintain the PROPERTY, including the specific units of new
machinery and equipment as identified herein, as a food production plant.
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Consideration
(Jobs)
4.1 OWNER agrees that it will employ no fewer than forty (40) and up to forty-nine
(49) full-time employees to operate the PLUM ORGANICS LINE to be conducted at the
PROPERTY, provided, however, that this number of employees may vary one way or another by
a few employees up to the point the PLUM ORGANICS LINE commences operation. OWNER
agrees to employ no fewer than forty (40) full-time employees on the PLUM ORGANICS
LINE by January 1, 2019 and to retain said forty (40) full-time employees for the duration
of this AGREEMENT.
4.2 OWNER agrees to retain sufficient employment levels to efficiently operate
and support its overall plant operations during the term of this AGREEMENT...
VI.
Default
5.1 In the event that (a) the IMPROVEMENTS for which an abatement has been
granted are not completed in accordance with this AGREEMENT or the expenditure for the
IMPROVEMENTS does not meet the amount required herein; or (b) OWNER allows its ad
valorem taxes owed the CITY to become delinquent and fails to timely and properly follow the
legal procedures for protest or contest of any such ad valorem taxes; or (c) OWNER materially
breaches any of the other terms and conditions of this AGREEMENT, then this
AGREEMENT shall be in default. In the event the OWNER defaults in its performance of
either (a), (b) or (c) above, the CITY shall give the OWNER written notice of such default and
if the OWNER has not cured such default within sixty (60) days of said written notice, this
AGREEMENT may be modified or terminated by the CITY. Notice shall be in accordance
with paragraph 13.3. As liquidated damages in the event of default, and in accordance with the
requirements of Section 312.205 (a)(4) of the Property Tax Code of the State of Texas, all
taxes which otherwise would have been paid to the CITY without the benefit of abatement,
together with interest to be charged at the statutory rate for delinquent taxes as determined by
Section 33.01 of the Property Tax Code of the State of Texas, with all penalties permitted by
the Property Redevelopment and Tax Abatement Act and the Property Tax Code of the State
of Texas, shall be recaptured and will become a debt to the CITY and shall be due, owing, and
paid to the CITY within sixty (60) days of the expiration of the above-mentioned applicable
cure period as the sole remedy of the CITY, subject to any and all lawful offsets, settlements,
deductions, or credits to which OWNER may be entitled. The parties acknowledge that actual
damages in the event of default and termination would be speculative and difficult to
determine.
VI.
Real and Personal Property Tax Abatement
6.1 Subject to the terms and conditions of this AGREEMENT, and subject to the
rights and holders of any outstanding bonds of the CITY, a portion of ad valorem Property
taxes from the PROPERTY otherwise owed to the CITY shall be abated as estimated in the
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Property Tax Abatement Schedule attached hereto as Exhibit B and incorporated herein by
reference. Said abatement shall be an amount equal to one hundred percent (100%) of the
taxes assessed upon the increased value of the IMPROVEMENTS made by OWNER to the
Property described in Section III of this AGREEMENT, over the value in the year which this
AGREEMENT is executed, in accordance with the terms of this AGREEMENT and all
applicable state and local regulations or valid waivers thereof; provided that the OWNER shall
have the right to protest or contest any assessment of the PROPERTY, and said abatement
shall be applied to the amount of taxes finally determined to be due as a result of any such
protest or contest. For the purposes of this AGREEMENT, the initial value of the existing real
and personal property (not subject to abatement) shall be deemed to be the value as shown on
the tax rolls of the Lamar County Appraisal District as of January 1, 2017. The current
abatement which is the subject of this AGREEMENT shall extend for a period of ten (10)
years beginning January 1, 2019 as set forth hereinabove in Paragraph 1.1 and as further set
forth hereinabove in Paragraph 3.1.
6.2 The abatement granted herein shall be subject to and governed by the POLICY
STATEMENT CRITERIA AND GUIDELINES for TAX ABATEMENT, a copy of which is
attached hereto as Exhibit F. OWNER shall comply with the requirements of Exhibit F in the
performance of this AGREEMENT, save and except that, in the event of a conflict between
the requirements of.Exhibit F and this AGREEMENT, this AGREEMENT shall control.
VII.
No Conflict of Interest
7.1 The OWNER represents and warrants that neither the PkoPERTY nor the
IMPROVEMENTS include any real or personal property that is owned or leased by a member
of the Planning and Zoning Commission of the City of Paris, nor by a member of the City
Council approving, or having responsibility for the approval of, this AGREEMENT.
VIII.
Conditions
8.1 The terms and conditions of this AGREEMENT are binding upon the parties
hereto and their successors and assigns.
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Compliance Provisions
9.1 The OWNER agrees that the CITY, its agents, and employees, shall have the
reasonable right of access to records concerning the OWNER's investment in the
IMPROVEMENTS for the purpose of conducting an audit of the project improvements and
project costs. Any such audit shall be made only after giving the OWNER notice at least
fourteen (14) days in advance and will be conducted in such a manner as to not unreasonably
interfere with the operation of the facility. Upon request, the OWNER will provide the CITY
with a detailed Asset Report with an itemized list of assets placed into service from the date of
execution of this AGREEMENT to December 31, 2018. The Asset Report will provide the
date on which the asset was capitalized, the acquisition amount, and the accumulated
depreciation amount. At the CITY'S request, the OWNER will provide actual invoices to
support the amounts shown on the Asset Report.
9.2 The OWNER further agrees that the CITY, its agents, and employees, shall have
reasonable right of access to the PROPERTY to inspect the IMPROVEMENTS in order to
insure that the construction of the IMPROVEMENTS are in accordance with this
AGREEMENT and all applicable state and local laws and regulations or valid waiver thereof.
After completion of the IMPROVEMENTS, the CITY shall have the continuing right to
inspect the PROPERTY to insure that it is thereafter maintained and operated in accordance
with this AGREEMENT during the term of the AGREEMENT. All inspections will be made
only after giving the OWNER notice at least seventy-two (72) hours in advance and such
inspections shall be conducted in such a manner so as not to interfere with the operation of the
facility. Representatives of the CITY inspecting the PROPERTY and improvements shall be
accompanied by one (1) or more representatives of the OWNER and shall sign an agreement
promising to maintain the confidentiality of any information they obtain in connection
therewith except for the purposes of assessing and collecting ad valorem taxes and verifying or
enforcing compliance with this AGREEMENT. Said representative shall also be required to
observe any facility rule and regulation applicable to the PROPERTY. Nothing herein shall be
construed as limiting the CITY'S ability to perform inspections or to enter the PROPERTY
which is the subject of this AGREEMENT.
Initial and Annual Reporting
10.1 Initial Report: The OWNER further agrees that it will, by April 30, 2017,
provide the CITY with a sworn report, written on OWNER's letterhead and signed by a
designated representative of OWNER, which contains the following information:
(a) A copy of the printout from the Lamar County Appraisal District showing
the market value of the PROPERTY as of January 1, 2017, prior to the
construction of the IMPROVEMENTS;
(b) Detailed description of the IMPROVEMENTS;
(c) A detailed description of any miscellaneous items of office equipment and
the actual cost of such added office equipment;
(d) A copy of or identification of plans and specifications of constructed
improvements and the location of the same for inspection by CITY'S
certification team;
(e) A detailed list of and the actual cost of added machinery and equipment;
(f) The actual cost of capital IMPROVEMENTS; and,
(g) The date of substantial completion of the IMPROVEMENTS as defined in
paragraph 3.1 hereof.
10.2 Annual Report on Compliance for Each Year of the Abatement Period: In
addition to the report required in Paragraph 10.1 hereinabove, OWNER further agrees that by
October 31 st of each year of this AGREEMENT it will provide the CITY with an annual
sworn report which shall certify, in writing, that it is in compliance with each applicable term
of this Agreement. Such annual report shall be Furnished in the form attached hereto as
Exhibit G and incorporated herein by reference and shall reflect the prior fiscal year.
OWNER shall attach thereto copies of the employer reference summary page of its Texas
Workforce Commission Employer's Quarterly Reports for the calendar year immediately
preceding the date of the annual report required by this section, and the report shall contain a
sworn statement signed by the Plant Manager or an Officer of the Company certifying that the
information provided in the summary page is a true and valid report filed with the Texas
Workforce Commission.
10.3 The reporting requirements and deadlines set forth herein are an integral and
material part of this AGREEMENT, and OWNER acknowledges that failure to timely submit
any report or sworn statement required herein is a breach and default of this AGREEMENT as
set forth hereinabove. OWNER further agrees to timely submit said reports and/or sworn
statements without prompting by the CITY.
10.4 OWNER shall submit all compliance reports required to by this section via
certified mail, return receipt requested, to:
City of Paris
c/o Office of the City Attorney
P.O. Box 9037
Paris, Texas 75461-9037
Alternatively, said reports may be delivered personally to the Office of the City Attorney at
125 SE 1 st St., Paris, Texas 75460.
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11.1 Within thirty (3 0) days of receipt of the Initial Report required by paragraph
10.1 hereinabove, or as soon thereafter as practicable should the CITY require additional
information from OWNER, the CITY shall:
(a) review same for compliance with the terms of this AGREEMENT including the
requirements relating to full-time jobs;
(b) verify that the IMPROVEMENTS identified . the Report and required by the
terms of this AGREEMENT have been completed; and
(c) if the required IMPROVEMENTS have been made and the employment levels
have been reached, deliver a Certificate of Completion in the form attached hereto as Exhibit
D and executed by the Mayor to the Chief Appraiser of the Lamar County Appraisal District.
The CITY shall attach to said Certificate of Completion a copy of the information provided by
OWNER in the Initial Report as an identification of the IMPROVEMENTS upon which the
tax abatement is to be granted.
11.2 In the event that the CITY requires additional information in order to conduct
the review and verification contemplated by paragraph 11.1 hereinabove, the CITY shall notify
OWNER of same as soon as is practicable, but no later than thirty (30) days after receipt of the
Initial Report.
11.3 Nothing in this section shall prohibit the CITY from exercising its right to
declare OWNER in default or OWNER's right to cure same in accordance with the terms of
Section VI hereinabove.
Authority to Contract
12.1. This AGREEMENT was authorized by resolution of the City Council at its
regularly scheduled meeting on the 23rd day of October, 2017, authorizing the Mayor to
execute the AGREEMENT on behalf of the CITY.
12.2 This AGREEMENT was entered into by CAMPBELL SOUP SUPPLY
COMPANY LLC (PARIS PLANT) pursuant to the authority granted to the authorized official
whose signature appears below.
12.3. This AGREEMENT shall constitute a valid and binding AGREEMENT
between the CITY and OWNER when executed in accordance herewith, regardless of whether
any other taxing unit executes a similar agreement for tax abatement.
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13.1 No officer, official or agent of the CITY has the power to amend, modify or alter
this AGREEMENT or waive any of its conditions or to bind the CITY by making any promise
or representation not contained herein.
13.2 This AGREEMENT, except by operation of law, shall not be assigned or
transferred by OWNER, without the prior written consent of CITY, which consent shall be at
the sole discretion of the CITY.
13.3 Any written notice required or permitted under the terms of this AGREEMENT
shall be given and be deemed to have been duly served if either (1) delivered in person, or (2)
deposited certified mail, return receipt requested, postage prepaid in the United States mail,
addressed to the designated representative of the respective parties which are designated as
follows:
OWNER:
CAMPBELL SOUP SUPPLY COMPANY LLC
Attn: Richard J. Landers, V. P. -Taxes
590 NW Loop 286
Paris, TX 75461-9016
With a copy to:
Randall Cherkas, Esq.
One Campbell Place
Camden, NJ 08103
CITY:
CITY OF PARIS, TEXAS
Attn: City Manager
P. O. Box 9037
Paris, TX 75461-9037
With a copy to:
City Clerk, City of Paris, Texas (address same as above)
City Attorney, City of Paris, Texas (address same as above)
13.4 If any term or provision of this AGREEMENT shall be declared unconstitutional or
void by any court of competent jurisdiction, the constitutionality and validity of the remainder
of said AGREEMENT shall not be affected thereby, and to this end the terms and provisions
of this AGREEMENT are declared to be severable.
13.5 This AGREEMENT sets forth the entire understanding between the parties, and any
other understandings or agreements shall be canceled and superseded by this AGREEMENT
upon the date of execution hereof. None of the terms of this AGREEMENT shall be waived,
discharged, altered or modified in any respect, except by an Agreement in writing signed by
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both parties and specifically referring to this AUREEMENT. 'lhe captions in this
AGREEMENT are included for convenience only and shall not be taken into consideration in
any construction or interpretation of this AGREEMENT or any of its provisions. This
AGREEMENT is performable in Lamar County, Texas, and shall be governed by, construed
and enforced in accordance with the laws of the State of Texas. The provisions of this
AGREEMENT shall apply to, bind and inure to the benefit of the CITY, OWNER, and their
respective successors, and permitted assigns, if any.
13.6 Venue for any actions arising under this AGREEMENT shall lie exclusively in the
courts of Lamar County, Texas for any State Court action, and in the U.S. District Court for
the Eastern District of Texas for any federal court action.
13.7 OWNER and the CITY have both contributed to the drafting of this AGREEMENT, and
no ambiguity, if any, contained in this AGREEMENT shall be construed against either party.
WITNESS our hands this 23rd day of October, 2017.
E CITY OF PARIS, TEXAS
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APPROVED AS TO FORM:
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Steven J. Clifford, :M„ :D., Mayor
CAMPBELL SOUP SUPPLY COMPANY LLC
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Secretary
Richard J„ :Danders, Vice President --
Tax & Real Estate
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LIST O.F.EXHI.B.FTS TO THIS AGREE.WImo. NT-
EIn i
liq 11 1, 1 1 111111111 111 111 111 11 111111111 111 Will I III � III I � III I 1111 1 � I I IMI1,11111101, W4111 I'll �
LTNA 76L:Fff1,WWWWI 11"11"JI! III, 1 11 111 11, 1
C = Drawings showing the building and the location of the IMPROVEMENTS within the
building
D = CITY'S Certificate of Completion
E = Property Tax Abatement Schedule
F = CITY'S Guidelines and Criteria for Tax Abatements
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the following tracts of land conveyed firom Campbell Soup Company to Campbell Soup Supply
Company LI.C. on July 29 1999 and recorded in volume 898, page 182 of the RaEC Property
Records of Lamar County Texas as: First Tract called 669.397 acres, Third Tract called 3.960 acm
Fourth Tract called 18-49 acres, Fifth Tract called 486.429 acres, Sixth Tract called 210.536 acres,
Seventh Tract called 35.60 acres, Eighth tract called 42.08 acres, Ninth Tract called 34.128 acres arW
Tenth tract called 3. 59 acres. The said 1,497.88 acre tract fully described by metes wd bounds. as
follows:
Beginning at a Yz inch iron rod found in a concrtU monument at dke Southeast corner of said
1,497.0 acres, said rod being located at the intersection of the North right-of-way fine of Loop 236
and the West right-of-way line the Genesee Wyoming Raih-oad (Formerly Kiamichi RailroA 100
foot right of way as per deeds);
Thence S 83'09 W, along the North right-of-w;ky line of Loop 286, a distance of 439.94 feet to
a concrete right of way monument found-,
Thence S 77'2543" W, along the North right-of-way line of I Avp 286, a distance of IOD.34 feet to
inch cappcd iron rod set;
Tbence S 83*ID9'1 2" W, along the North right-of-way line of Loop 286, a distance of 550.00 feet to
a broken concrete right-of-way 11erit fbund;
Thence S 69*04'33" W, along the North right-of-way line of Loop 286, a distance of 1.03.14 feet to
a concrete right-of-way monument found;
Thence S 83*15'14"W, along the North right-of-way line of LOOP 296, a distance o.f 249.80 feet to
a 318 inch iron rod found in a broken concrete monument:
Thence N 93'13'59" W, along the North right-of-way line of Loop 286, a distance of 103.20 feet
to a concrete right-of-way monument found;
Thence S 93'19'38" W, along the North right-of-way line of Loop 286, a distance of 198.90 feet to
a concrete right of way monument fbund;
Thence S I' I'. W, along the North right-of-way line of Loop 286, a distance of 156.70 feet to
a broken concrete right-of-way monument found at the beginning of a curve to the Left having a
radius of 5,792.58 feet and a central angle of 02*28'29'-
Thence along said curve to the left and along the North right-of-way line of Loop, 286, an are
distance of 250.20 feet (chord bearing and distance S 8 104810" W, 250.18 feet) to a concrete
right-of-way monument Ebund for corner,
Thence N 98*5438" W, along the North right-Gf-way line of Loop 286, a distance of 103.24 feet
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Thence S 87'040'52" W, along the North boundary line of the aforementioned Jack Reed Butler
ftwt� passing its Northwest corner and the Northeast comer of a called 6.88 acm inict of land
conveyed fiom Larry MrAvoy and Noma McAvoy to Thomas W. Innis and Pamela L Innis on
March 24, 2014 and recorded in Lamar County Clczk's Document Number 114095-2014, and
continuing on for a total distance of 78&41 feet to a 3/8 inch iron red found in a concrete monument
for comer. said rod also being in the Eaft boundary line of a Wad of land conveyed fion; Frances
Bielss to James Wallace on August 11, 2010 and recorded in Lamar County CleWs document
Number (*1286-2010;
Thence N 0315656 W, along the East boundary line of the aforementioned James Wallace tract,
passing its Northeast comer and the Southeast comer of a trad of land conveyed from Jesse thrasher
and wife Lois Thrasher to J.F. Musick and wife Berk Musick on October I Z 1945 and recorded in
volume 307, pap 147 of the Deed Rcoordi of Lamar Cotmty Texas, and continuing on for a total
distance of 154.73 feet to a 4 inch square concrete monument found for corner;
Thence S 88*45'07"W, along the North boundary line of the aforementioned Musick trae4 a
distance of 394.00 fbet to a !/2 inch capped iron rod set in the Fast right-of-way fine of 19th street
Northwest (no deed information found);
Thence along the West right of way I ine of 19th Street Northwest tile following Cal Is: N
24*QTl 9" W a distance of 438.13 feet to a '/z inch capped iron rod set for comer, N 22*563T' W a
distance of 452.95 feet to a !/z inch cappud iron rod set for corner. N 10'16'11" W a distanec of 455.53
feet to a/: inch capped iron rod set for corricr, N 08*43'00" W a distance of 856.00 fed to a Y2 inch
capped iron rod set for comer, N 0911551191, W a distance of 648.32 Let to a V-, inch capped iron rod
set for comer, N 171100117" W a distance of 344.13 feet to a 1/2 inch ca-rq4- iron rod set for corner
N 10'2002" W a distance of 554.20 feet to it Y2 inch capped imn rod set for corner in ffie South
boundary line of the City of Pads Lake Crook Property.: -
Thence EasL a distmee of 15.00 feet to a four inch diamoteT round concrcte montinent found at
the most northern Southwest corner of a called 723.013 am Wad of land shown iLq Tract III on the
plat recorded in Envelope 20 1 -C of the Plat Records of Lamar County, Texas:
Thence N 01 *2248" W, along the West boundary line of the aforementioned called 723,013 acw
tract and the East line of the Lake Crook property a distance of 3,920.58 feet to a four inch diameter
round concrete monument found for cormr.
Thence N 87*38'55" E, along the most southern North boundary line of the aforementioned called
723.013 acm tract and the South line of the Lake Crook property a distance of 892.00 feet to a V2 inch
capped iron rod set for comer,
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inch Capped iron rod set S 11 034154", E 100 .00 fW to a V2inch capped irm rod set, S
1403SP54" E 100-00 feet to a 1/2inch capped iron rod set, S 17"24'54" E 100.00 feet to a
V: i-neb capped iron rod set, S 20,149154" E 100.00 feet to a nch capped imn rod set, S
25004'5V E 100-00 feet to a 1/2inch caprW iron wd set, S 29"14'34" E 100.00 fiz to a
V2 inch capped iron rod 0-00 feet to a V2inch capped iron rod set,
and S 32034'54" E 100 fact to a !/.- inch capped on rW set at the Soutbea% oomer of
said Tract I I and at an easturn comer of the aforementioned called 723.013 am tract:
Thence along the East boundaq fine of the aforementioned called 723.013 acre: tract
and the West right of way ]m'e of Lake Crook Road the following calls S 20 P T)
•
OB TZ1541 f
1 44
Thence N 87*39133"0 E, along the South boundary line ofthe af1remen61ned called
0.49 acre tract and the affirementioned Tract I recorded in volume 998 page 182, a
distance of 170.25 feet to a V2 inch Mped iron rod set at the Southeast corner of said
called 0.49 acre tract and at the Northeast corner of said Tract 1;
Thence along the Westright-of-way line of the Genesee Wyoming Railroad
(formerly Kiamichi Railroad and originally The Paris and Gmat Nm*em Raiflkwoad)
the East boundary line of t1w aforementioned Tract I recorded in volume 998,page 18
a
18
01
the following calls: S 03'45'33"*W a distance of 1,073.30 fwt to a %, inch oapped iron
rYd set, S 07*.24'17 W a distance of 200.00 feet, $- I 1'05'4T" W a4istanceof 200.00
feet, S 15"10150" W a diqtance of 200.00 feet to a '/z inch capped iron rod seL S
19*58'54'5 W a distance of 165-00 feet to a I/-- inch capped iron rod set, and S 21'*3215&,
W a distance of ],I 11. 00 feet to the Point of Beginning and containing 1,497.88 acres
land
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0 a I
CITY OF PARIS
The City of Paris, Texas has executed and delivered a Tax Abatement Agreement (the
"Agreement") dated October 23, 2017, with CAMPBELL SOUP SUPPLY COMPANY, LLC,
for certain improvements and other equipment (the "Improvements") to be installed at the
Company's plant located in Paris, Lamar County, Texas, as described in Exhibit A attached
hereto, which plant is located within an Enterprise Zone established by the United States Census
in 2010.
Based on information provided by Company and verified by the City, the City of Paris
herein verifies that the Improvements agreed to be built, installed and used in the calendar year
2018 have in fact been completed as provided for in the Agreement and that the Company has
complied with all other terms of the Agreement including those related to employment levels.
NOW, THEREFORE, the City of Paris authorizes that the property described in
Exhibit A attached hereto shall receive a tax abatement during each year through the end of the
term the Tax Abatement Agreement equal to 100% of the taxes assessed upon the increased
value of the real and personal property of the Company located in Paris, Texas, over the value at
which the property was last appraised on January 1, 2017, which is the year in which the Tax
Abatement Agreement was executed, as recited in the Agreement. The tax abatement will
extend for a duration of ten (10) years, with the tax abatement beginning January 1, 2019, and
ending December 31, 2028.
'°1 'or
Ste haairmie, 11 I..:laii,mn:is
IKIA owl IN m
Campbell Soup Supply Company
Paris, TX Plant
Plum Insourcine Project
Property Tax Abatement Schedule
Useful Life
Total Capital Investment $ 33,845,050 in fears Depr/Y°r
Real $ 2,520,928 40.0 $ 63,023
IM,&E $ 31,324,122 15.0 $ 2,088,275
Effective Tax Rate - 2016 Rate/$'100
City $ 0.5020
County $ 0.4066
PIC $ 0.1773
111.150 $ 1.1026
Year --------------> 1 2 3 4 5 6 7 8 9 10
%Tax Abated 100% 1017% 100% 1 100% 1 100% 100% 100% 100%
Asset Value Real
2,520,928
2,457,905
2,394,882
2,331,859
2,268,836
2,205,813
2,142,790
2,079,767
2,016,744
1,953,721
Asset Value ME
29,204,356
26,880,607
24,963,759
23,851,909
22,590,957
20,825,279
19,550,763
16,390,879
14,954,011
13,138,276
Tax before Abatement
0.92
0.84
0.75
0.67
0.6
0.53
0.48
0.43
0.36
0.31
City
159,245
147,264
137,327
131,430
124,783
115,604
108,891
92,713
85,185
75,755
County
128,995
119,291
111,241
106,463
101,080
93,645
88,206
75,101
69,003
61,364
Pic
56,249
52,017
48,507
46,423
44,077
40,834
38,463
32,748
30,089
26,758
Total
344,489
318,572
297,075
284,316
269,940
250,083
235,560
200,562
184,277
163,877
Abated Taxes
city
159,245
147,264
137,327
131,430
124,783
115,604
108,891
92,713
85,185
75,755
County
128,995
119,291
111,241
106,463
101,080
93,645
88,206
75,101
69,003
61,364
PJC
56,249
52,017
48,507
46,423
44,077
40,834
38,463
32,748
30,089
26,758
Total
344,489
318,572
297,075
284,316
269,940
250,083
235,560
200,562
184,277
163,877
Taxes Realized
city
-
-
-
-
-
-
-
-
County
-
-
-
-
Pic
-
-
-
-
-
Total
Ten Yr Total
1,178,197
954,389
416,165
2,548,751
1,178,197
954,389
416,165
2,548,751
NLISD Taxes 349,791 323,475 301,645 288,692 274,094 253,931 239,185 203,650 187,113 166,398 2,587,974
Year
1
2
3
4
5
6
7
8
9
10
Est Index Factor*
9.0134
1.0216
1.0626
1.1365
1.2020
1.2544
1.3003
1.2169
1.3261
1.3530
Est % good factor*
0.92
0.84
0.75
0.67
0.6
0.53
0.48
0.43
0.36
0.31
RESOLUTION NO. 2016®
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARIS,
TEXAS AUTHORIZING THE CITY TO BE ELIGIBLE TO PARTICIPATE
IN TAX ABATEMENT AND APPROVING GUIDELINES AND CRITERIA
FOR GRANTING TAX ABATEMENTS IN THE CITY OF PARIS, TEXAS;
MAKING OTHER FINDINGS AND PROVISIONS RELATED TO THE
SUBJECT; AND DECLARING AN EFFECTIVE DATE.
WHEREAS, Section 312.002 of the Texas Tax Code requires local taxing units to state their
intent to participate in tax abatement agreements and to adopt guidelines and criteria for granting tax
abatements every two years; and
WHEREAS, these updated policies, guidelines and criteria for tax abatement agreements were
reviewed and approved by the Paris Economic Development Corporation Board at their meeting on
November 17, 2015, a copy of which is attached as Exhibit "A", and incorporated herein by reference,
hereinafter referred to as "Agreement"; and
WHEREAS, the City Council of the City of Paris, Texas hereby affirms its intent to be eligible to
participate in tax abatement in accordance with Chapter 312 of the Texas Tax Code and to adopt the
Guidelines and Criteria for Tax, Abatement attached hereto and incorporated herein as Exhibit "A;" and
WHEREAS, a three-quarters majority vote of the City Council of the City of Paris, Texas is
required to amend the Guidelines and Criteria for Tax Abatement.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PARIS,
TEXAS, THAT:
Section 1. The findings set out in the preamble to this resolution are hereby in all things
approved.
Section 2. The City hereby elects to be eligible to participate in a tax abatement program and
approves and adopts the amended Guidelines and Criteria £or Tax Abatement attached hereto and
incorporated herein as Exhibit "A".
Section 3. This resolution shall become effective from and after the date of passage.
PASSED AND APPROVED this 11th day of January, 21
(Updated 1-11-1$)
POLICY STATEMENT
CRITERIA AND GUIDELINES FOR TAX ABATEMENT
I. General Purpose and Objectives.
The City of Paris (City), Lamar County Government (County) and Paris Junior College (PJC)
(collectively, herein called the "Taxing Jurisdictions") are committed to enhancing the
competitiveness and the expansion potential of the local industry; to attracting and encouraging
new manufacturing industry and investment; to improving the City of Paris, Lamar County and
its infirash acture, which amucts and supports development; and, to expanding the tax base,
employment opportunities, and the overall quality of life for its citizens. Therefore, the
governing bodies of the Taxing Jurisdictions will give consideration, on a case-by-case basis, to
providing tax abatements to the owners of real and personal property for projects that stimulate
economic growth and diversification in the geographic areas served by the Taxing Jurisdictions,
according to state law and consistent with these policies, criteria and guidelines.
Tax abatements may be made available to industrial, manufacturing, distribution, service facilities,
or any ,primary jobs" creating industry as defined by the Economic Development Act of the State
of Texas. The facility must be currently in, or locating in the areas served by the Taxing
Jurisdictions, and located in a designated Enterprise Zone or Reinvestment Zone. New facilities
and structures as well as the expansion and modernization of existing facilities and structures, will
be considered. Evaluation of a tax abatement request will be based on the information provided in
the tax abatement application. However, the City of Paris, Lamar County and Paris Junior
College are under no obligation to provide tax abatement to any applicant.
The Paris City Council acts as the lead entity for projects located in the City limits. The Lamar
County Board of Commissioners acts as the lead entity for projects in Lamar County, which are
located outside of the City limits. All governing bodies of the three Taxing Jurisdictions have
adopted this policy, criteria and guidelines and will consider tax abatement requests that qualify
hereunder.
II. Definitions.
Definitions are provided as an Appendix A.
III. Designation of a Reinvestment Zone.
For any facility located within the area served by the Tasting Jurisdictions to be eligible for tax
abatement it must meet the criteria for designation as a tax abatement reinvestment zone as set
forth in the Property Redevelopment and Tax Abatement Act, Texas Taal Code Chapter 312.The
City or County may designate an area as a reinvestment zone in accordance with the criteria and
procedural requirements set forth in the Property Redevelopment & Tax Abatement Act, as
amended (Texas Tax Code Sec. 312.401 (b)).
IV. Tax Abatement Authorized.
The Taxing Jurisdictions, through their elected governing bodies, may agree in writing with the
owner and/or lessee of taxable real and/or personal property that is located in a reinvestment zone,
but that is not in an improvement project financed by tax increment bonds, to exempt from
taxation a portion of the value of the real property, or of personal property located on the real
property, or both. The period of the abatement granted under the agreement shall not exceed the
term authorized by law. Such agreement will be based on the condition that the owner or
(Updated 1-11-16)
POLICY STATEMENT
CRITERIA AND GUIDELINES FOR TAX ABATEMENT
lessee of the property makes specific improvements or repairs to the property. An agreement
may provide for the exemption of the real property in each year covered by the agreement only to
the extent its value for that year exceeds the base year value. An agreement may provide for the
exemption of personal property located on the real property in each year covered by the
agreement other than personal property that was located on the real property at any time before
the period covered by the agreement. Inventory or supplies cannot be abated as personal
property-
Tax
roperty
Tax abatements may only be granted for additional value of eligible property improvements
made subsequent to and specified in an abatement agreement between the Taxing Jurisdictions
and the property owner or lessee subject to such limitation as the Taxing Jurisdictions may require.
The additional value must exceed any reduction in the fair market value of other property of the
owner already on the tax roll within the area served by the Taxing Jurisdictions. Change in
appraised value does not qualify for abatement except in an instance where a previously vacant
authorized facility is utilized. Value added to the tax rolls must come from actual capital
expenditures.
The negotiation of tax abatement agreements will be conducted by the Tax Abatement Advisory
Committee, and facilitated by the Paris Economic Development Corporation. In determining
where and how tax abatements will be utilized, the Tax Abatement Advisory Committee will
examine the potential return on the public's investment. Return on public investment will be
measured in terms of (i) jobs created, (ii) jobs retained in cases of existing employers within the
Taxing Jurisdictions, and (iii) broadening of the tax base, and expansion of the economic base
(e.g. capital investment, payroll, local spending, etc.)
V. Eligibility Criteria for Tarr Abatement for Real and Personal Property
A property owner and/or lessee shall be eligible for tax abatement only upon the following
criteria.
Mizibift Criteria for Tag Abatement
Authorized
1. An authorized facility is used for manufacturing, research, regional disinbution, regional services, regional
Facility
tourist entertainment, other basic industry, or any primary jobs creating industry. (See Appendix A for
definitions.)
2. A new authorized facility must be created, or an existing authorized facility must be improved, modernized
or expanded.
3. If a leased authorized facility is granted abatement, the agreement may be executed with the lessor and/or
lessee, depending upon the particular circumstances of the proposed project. If the agreement is with the
lessor, lessor shall demonstrate binding contracts with the lessee to guarantee compliance with the terms of
the agreewent.
Eligible
I. The property involved must be a newly created or improvements to an existing authorized facility.
Property
2. Eligible property for which abatement may be granted includes nowesidential real property and/or tangible
personal property not located on the real property at any time before the abatement agreement becomes
effective.
3_ Abatement may be extended to the value of buildings, straotures, fixed machinery and equipment, site
improvements, tangible personal property, and that office space and related fixed improvements necessary
to the operation and administration of the authorized facility.
4. inventory or supplies shall not beeligible for abatement.
Historic
For historic property located in the City of Paris Historic District, see Chapter 30, Article IV of the City of
Property
Paris Code of Ordinances — Taxflora for Historically Significant Sites. Contact the Cit of Paris, City
2
(Updated 1-11-16)
POLICY STATEMENT
CRITERIA AND GUIDELINES FOR TAX ABATEMENT
y,r
Maraer's Office for additional information on these and other offered b the Ci of Paris.
Value and
1. The governing bodies of the local Taxing Jurisdictions will decide whether to grant a tax abatement to an
Term of
applicant, and the amount, if any, of such abatement, on a case-by-case basis and in accordance with these
Abatement
Policies, Criteria and Guidelines.
2. The term of abatements granted under any agreement may not exceed that permitted by applicable
state law.
3. The amount of the abatement shall be based upon a percentage (0 to 100%) of all or a portion of the
eligible property within the authorized facility.
4. Abatements may only be granted for the additional value of eligible real and personal property
improvements made pursuant to and listed in the agreement between the Taxing Jurisdictions and property
owner and/or lessee, subject to such limitations as the Taxing Jurisdictions may require.
5. Real property tax abatement may be granted only to the extent that its value for each year of the agreement
exceeds its value for the year in which the agreement is executed.
6. If a modernization project includes the replacement of improvements within an authorized facility, the
value e ' ible for abatement shall be the value of the new uni s , less the value of the Mlaced uni s .
Abatement
The criteria used to evaluate a proposed project application for abatement includes, but is not limited to:
Evaluation
1. The dollar amount of the increase in the tax roll.
Criteria
2. The number of jobs created or retained by the employer involved.
3. The possible effect on attracting other taxable improvements into the Taxing Jurisdictions.
4. The nature of and overall effect on the Taxing Jurisdictions.
5. The effect ars the safety, health, and morals of the Taxing Jurisdictions' residents.
6. Any substantial long-term adverse effect on the provision of the Taxing Jurisdictions' services or tax base.
7. Meeting all relevant zoning requirements.
8. Consistent with the comprehensive plan of the City of Paris and County of Lamar.
9. The types and cost of public improvements and services (water and sewer main extensions, streets and roads,
etc.) required of the Taxing Jurisdictions.
10. The types and values of public improvements; to be furnished by the licant.
Economic
To be eligible to receive tax abatement, the planned improvements:
Qualification
1. Must be reasonably expected to increase the appraised value of the property.
2. Must be expected to prevent the loss of employment, or assist in the intention or creation of jobs in the Taxing
Jurisdictions during the term of the agreement.
3. Should not be expected to solely or primarily have the effect of merely transferring existing employment
from one part of the Taxing Jurisdictions to another without demonstration of increased future investment
(dollars or jobs) or unusual circumstances whereby without such a move employment is likely to be reduced.
4. Must be necessary because capacity cannot be provided efficiently utilizing existing improved property
when seasonable allowance is made for necessary improvements or relevant governmental actions.
Taxability
During the term of the agreement, taxes shall be payable as follows:
1. The base year of eligible property as determined each year by the Lamar County Appraisal District, shall be
fully taxable.
2. The additional value of eligible property above the base year value shall be taxable in the manner described
in the agreement.
3. The Chief Appraiser of the Lamar County Appraisal District shall annually determine an assessment of the
real and personal property comprising the reinvestment zone.
4. Each year, the employer, the company or individual receiving an abatement pursuant to an agreement shall
fimush the assessor with such information as may be necessary to determine the amount of any abatement.
5. Once such value has been established, the Chief Appraiser shall notify the affected Taxing Jurisdictions,
which levy taxes on such property and also notify the Paris EDC.
6. The employer, owner or lessee of eligible property requesting tax abatement within a reinvestment zone
shall, prior to the commencement of eligible property improvements, agree to expend a designated sum of
money and to create or retain a certain number of 'obs, or annual payroll as further defined below.
y,r
(Updated 1-11-16)
POLICY STATEMENT
CRITERIA AND GUIDELINES FOR TAX ABATEMENT
A tax abatement may be made available to employers who are increasing new capital investment and creating jobs with respect to
an authorized facility located anywhere within the area served by the Taxing Jurisdictions based on the following criteria.
1. To be eligible for any tax abatement, there must be a minimum capital investment in the authorized facility of $1,000,000 and
at least ten (10) new jobs added to the new employer's labor force.
2. Any project with a capital investment of more than twenty-five million dollars ($25,000,000), AND accompanied by a
newly created minimum annual payroll of two and one-half million dollars ($2,500,000), OR creating more than two
hundred twenty-five (225) jobs will be individually negotiated.
3. As specified in state law, no abatement will be granted for more than 10 years and the total abatement shall not exceed
1000/0.
4. A newly created business must be (or will be) located within an enterprise zone or a designated reinvestment zone.
5. The taxing jurisdictions recognize a significant difference in the valuation of real property versus personal property.
Because of depreciation schedules, the abatement of personal property could result in a tax exemption. For this reason, the
abatement schedule for personal property versus real property may be different. Each industrial account is looked at and
valued on an individual basis by the Lamar County Appraisal District (LOAD). The typical depreciation used for
industrial accounts by LCAD is as follows:
a. Computers — 3 year life
b. Furniture & Fixtures —10 year life
c. Vehicles — 7 to 10 year life (depending on type)
d. Machinery & Equipment — 15 year life (maybe longer or shorter depending on the type)
6. For each abatement request the Abatement Committee will evaluate the equipment (personal property) investment and
useful life separate from the real estate (real property) investment to determine the length of the abatement for each.
7. If personal property should become obsolete and be replaced while under an abatement agreement, the replacement
personal property is not eligible for abatement.
8. The charts below provide capital investment guidelines to qualify for tax abatement and the related schedule and
percentage of abatement.
For Capital Investment ($1M minimum investment AND 10 jobs for new ern to ,)
Amount of Investment
Year 1 Year Z 1 Year 3 Year 4 Year 5 Year 6
Year 7
$1,000,000 to $5,000,000
70% 60% 50010 40% 30% 20%
10%
$5,000,001 to $2020002000
80% 70% 60% 50% 40% 30%
20%
$20,000,001 to $25,000,000
900/0 80% 70% 60% 50% 40%
30%
$25,000,001 and Above
Far profisca with capital Investment above 125MAND $ZsMin new annual payroll OR
creating more d wn 225 new, jobs, the terra and percentage of the abatement are both
negodable, but cannot exceed 10years or 100°5.
9. An additional 20% abatement for new job creation is available based on the following requirements:
a. A project that creates a minimum of 10 new jobs.
b. The new job wages are equal to or greater than the current County average wage for all private sector jobs excluding
retail trade and accommodation and food services ($41,158 annually for 2013. Source: Texas Workforce Commission
(Updated 1-11-16)
POLICY STATEMENT
CRITERIA AND GUIDELINES FOR TAX ABATEMENT
via www,tracer2_com. (Note: This represents 547 companies, 10,470 jobs and 56% of all private sector employment
in Lamar County.)
c. The taxing jurisdictions and the company must agree to include measuring, tracking and annual reporting of the net
job increases (existing jobs plus new jobs) for the entire term of the abatement agreement.
For Net New Jobs(New Job Creation and Retention of Exis ' Jobs
Net New Jobs
Year 1 Year 2
Year 3
Year 4
Year 5
Year 6
Year 7
1. 10 new jobs minimum.
*20% 20%
20%
201/6
20%
20%
20%
2. New job wages = or > average annual
wages for private sector j obs in Lamar
County. (Excluding retail, accommodations, food
service. See [tem 4.b. above.)
3. Agree to maintain existing base and new
jobs during the entire term of agreement.
4. *Year 1 cannot exceed 100%.
Vr. Tax Abatement for Existing Employers Regarding Real or Personal Properly.
The Taxing Jurisdictions recognize the value of its existing employers to the wellbeing of the
City and County. The Taxing Jurisdictions desire to encourage existing employers to remain in
the Taxing Jurisdictions and to improve their respective businesses and industries, as well as their
profitability.
Accordingly, if an existing employer (as opposed to a newly created business or industry moving
into the Taxing Jurisdictions), owns or leases an authorized facility and has plans to improve such
property by constructing new improvements on its real property and/or adding new personal
property to its authorized facility which qualify for tax abatement under these Policies, Criteria
and Guidelines, such employer may be eligible for tax abatement with respect to such
improvements to its real property or its new personal property under the provisions of Article V
above, even if no new jobs or newly created minimum annual payroll are created.
In projects involving existing employers, the criteria for tax abatements for improvements to real
property and for new personal property at authorized facilities set forth in Article V above shall be
(Updated 1-11-16)
POLICY STATEMENT
CRITERIA AND GUIDELINES FOR TAX ABATEMENT
waived.
The local taxing jurisdictions encourage existing employers to retain as many jobs and as much
existing annual payroll as is economically feasible for the existing employer, while remaining
competitive in its industry.
VII. Greenfield projects
In order to encourage the development of greenfield properties and also to be able to expedite
certain new projects, the criteria for tax abatements for improvements to real property and for new
personal property at authorized facilities set forth in Article V above shall be waived for projects
exclusively involving greenfield properties.
VIII. Application Process
App lication Process
Eligibility
Any present or potential owner of taxable property in the Taxing Jurisdictions may request tax
abatement by filing a written request with the City Manager, County Judge, or PJC President, with
a copy of the application forwarded by the applicant to the Executive Director of the Paris EDC.
Form
The application shall consist of a completed application form accompanied by the following:
1. A general description of the improvements to be undertaken together with the projected new
value to the property and the type of business operation proposed.
2. A detailed descriptive list of the improvements for which abatement is requested.
3. A list of the kind, number, and location of all proposed improvements of the property.
4. A list of the number and type of jobs crested, including information pertaining to anticipated
job transfers (if any).
5. A metes and bounds description and plat of the proposed reinvestment zone that shows all
roadways within 200 feet of the reinvestment zone and all existing zoning and land uses
within 200 feet of the reinvestment zone.
6. A time schedule for underUdiing and completing the proposed improvements.
7. The type and value of any additional economic development incentives requested.
8. Any other information about the proposed project as may be required by the Taxing
Jurisdictions or as deemed desirable by the Taxing Jurisdictions.
Review
1 _ All applications will be initially reviewed by members of the Tax Abatement Advisory
Process
Committee.
2. An initial project briefing meeting will be conducted between the company's representatives
and the Tax Abatement Advisory Committee.
3. The Committee will evaluate the request for tax abatement in accordance with these criteria
and guidelines and will make its recommendation to the Paris City Council, Lamar County
Commissioners Court and Paris Junior College Board for their review and approval.
4. After the Paris City Council has been briefed on the proposed tax abatement offer and they
have directed the Committee to move forward, the Paris City Attorney will draft the initial tax
abatement agreement for review by the Tax Abatement Committee, the PEDC Board and
representatives of each Taxing Jurisdiction.
5. Electronic versions of the City's abatement agreement will be provided to the County and
PJC so all agreements have consistent language, terms and conditions.
6. Following Tax Abatement Committee review of the draft agreement, it will be sent to the
applicant's legal counsel for review and comment. Any changes requested by the tax
abatement applicant will be reviewed and considered by the Committee and City Attorney.
7_ Once the Agreement is finalized, it will be placed on the PEDC Agenda for review and action
by the PEDC Board.
8. Once the Tax Abatement Agreement has been formally approved by the PEDC Board, the
Agreement shall be forwarded to the Paris City Council, Lamar County Commissioner's
Court and Paris Junior College Board of Re cots for final consideration and action.
Public Hearing 1
1. The TaxiR& Jurisdictions will comply with certain pEblic notices and hearings required as
(Updated 1-11-16)
POLICY STATEMENT
CRITERIA AND GUIDELINES FOR TAX ABATEMENT
VIII. Abatement Agreement Terms and Conditions.
Appendix B provides many of the terns and conditions to be included in any formal tax
abatement legal agreement.
UL Amendments to Policies, Criteria and Guidelines
These Policies, Criteria and Guidelines are effective for a two (2) year period from the date of
their adoption, unless amended earlier by the affirmative vote of three-fourths (314) of the
members of each governing body (City, County, PJC).
For a tax abatement application or additional information contact:
Paris Economic Development Corporation
1125 Bonham Street
Paris, Texas 75460
Phone: 903-78445964
Fax: 903-784-2503
Website: www. astex sa.cm
Email: parisedc(eboaristexasusa.com ____
mandated by state law under the Property Redevelopment and Tax Abatement Act prior to the
designation of a reinvestment zone and execution of a tax abatement agreement.
2. The lead Taxing Jurisdiction (typically the City of Paris) may adopt an ordinance designating a
tax abatement reinvestment zone only after notice of a public hearing has been published at
least seven (7) days before the date of the hearing, and all other procedural requirements of
Chapter 312 of the Texas Tax Code have been satisfied.
Findings
In order to enter into an agreement, the Taxing Jurisdictions must find that:
1. The terms of the proposed agreement comply with these Policies, Criteria and
Guidelines.
2. There will be no substantial adverse effect on the provision of Taxing Jurisdictions' services
or tax base.
3. That the planned use of the property will not constitute a hazard to public safety, health or
morals.
4. Incident to approval of any ordinance designating a reinvestment zone, the Taxing
Jurisdictions shall find that the improvements sought are feasible and practical and would be a
benefit to the land to be included in the reinvestment zone and to the Taxing Jurisdictions
after the eERjE ex'tion of the agreement.
Variances
Requests for variance from the provisions of these Policies, Criteria and Guidelines may be made
in writing to the Taxing Jurisdictions; provided, however, that in no event shall the term of any
abatement exceed the period authorized by applicable state law. Such request shall include a
complete description of the circumstances requiring a variance. Approval of a request for variance
shall require the affirmative vote of three-fourths (314) of the members of each of the Taxing
Jurisdictions' governing b
Proposed
The adoption of these Policies, Criteria and Guidelines by the Taxing Jurisdictions does not limit
Agreements
the discretion of the Taxing Jurisdictions' governing bodies to decide whether to enter into a
Decided on
specific tax abatement agreement. Nor does it limit their discretion to delegate to their employees
Individual
the authority to determine whether or not the Taxing Jurisdiction should consider a particular
Basis
application or request for tax abatement, or create any property, contract, or other legal right in any
person or entity to have the Taxing Jurisdiction consider or grant a specified application or request
for tax abatement.
VIII. Abatement Agreement Terms and Conditions.
Appendix B provides many of the terns and conditions to be included in any formal tax
abatement legal agreement.
UL Amendments to Policies, Criteria and Guidelines
These Policies, Criteria and Guidelines are effective for a two (2) year period from the date of
their adoption, unless amended earlier by the affirmative vote of three-fourths (314) of the
members of each governing body (City, County, PJC).
For a tax abatement application or additional information contact:
Paris Economic Development Corporation
1125 Bonham Street
Paris, Texas 75460
Phone: 903-78445964
Fax: 903-784-2503
Website: www. astex sa.cm
Email: parisedc(eboaristexasusa.com ____
(Updated 1-11-16)
POLICY STATEMENT
CRITERIA AND GUIDELINES FOR TAX ABATEMENT
APPENDIX A
Term
DeftnMop
Abatement or Tax
The full or partial exemption from ad valorem taxes of certain real and tangible personal
Abatement
property in a Reinvestment Zone designated for economic development purp9ses.
Agreement or
The written legal agreement for tax abatement between a property owner and/or lessee and
Agreements
the City of Paris, Lamar County and Paris Junior Colle e.
Authorized
I A facility may be eligible for abatement if it is a facility used for manufacturing, research,
Commercial or
regional distribution, regional services, regional tourist entertainment, other basic industry, or
Industrial Facility
any primary jobs creating industry (see definitions below). All authorized facility definitions
include buildings and structures, including fixed machinery and equipment used in operating
the facili .
Authorized
The City Council of the City of Paris may also designate areas of the City where residential
Residential Facility
properties may be considered for abatement of City taxes only. The City of Paris will
approve their residential abatement policies, criteria and guidelines separate from these
policies.
Manufacturing
The purpose of which is or will be the manufacture of tangible goods or materials or the
Facility
processing of such goods or materials by physical or chemical change. Facilities
primarily engaged in assembling component parts of manufactured products are also
considered manufac facilities.
Regional
Used primarily to receive, store, service, or distribute goods or materials where a majority of
Distribution Facility
the goods or services are distributed to points at least 100 miles from its location in the
T Jurisdictions of Paris and Lamar Coun -
Regional Tourist
Used in providing amusementlentertainment through the admission of the general public
Entertainment
where the majority of users reside at least 100 miles from the Taxing Jurisdictions and where
Facility
the majority of users are likely to stay in the Taxing Jurisdictions for more than one day and
will therefore likely utilize local restaurants and hotel/motel accommodations.
Research Facility
Used primarily for research or experimentation to improve or develop new tangible goods or
materials or to iMprove or develop the pro4uctionpDcesses thereto.
Other Basic or
Not elsewhere described, used for the production of products or services which result in the
Service Induauy
creation of new jobs and bring new wealth into the Taxing Jurisdictions (e.g. healthcare -
related industries).
Primary Jobs
Any industry creating "primary jobs" defined as a job that is available at a company for
Creating Industry
which a majority of the products or services of that company are ultimately exported to
regional, statewide, national, or international markets infusing new dollars into the local
economy.
Base Year Value
The assessed value of eligible property as of January 1, preceding the date of execution of the
agreement plus the agreed upon value of eligible property improvements made after January
1, but before the execution of the agreement. The Base Year Value may be adjusted either up
or down from year to year as per renditions by the Lamar County A sal District.
Employer
The owner or lessee of property, who is applying for tax abatement and who will provide
'obs and capital investment within the Reinvestment Zone or within the En rise Zone.
Reinvestment Zone
An area where the Taxing Jurisdictions have decided to influence development patterns and
attract major investments that will contribute to the development of the area through the use
of tax abatement for specified improvements. These statues are found in Chapter 312 of the
Texas Tax Code.
En se Zone
An area of land designated as such under Chapter 2303 of the Texas Government Code.
Job or Jobs
A "job" is when an individual works 40 hours per week for an employer, and in the position
the individual is provided the benefits normally offered by the employer, such as health
insurance, vacation and some form of retirement benefit. A job is not a position filled for the
employer as a worker or employee of an employment agency or employment service. "Jobs"
also includes "Full-time Eqtivalent Jobs" defined below.
Full-time Equivalent
Tlhs intention of the governing bodies is to provide a company the maximum flexibility in
(FTE) Jobs
running their business and making business decisions, especially related to sing. The
folio definition of FTE will be reflected in all incentive a . An FTE is:
(Updated 1-11-16)
POLICY STATEMENT
CRITERIA AND GUIDELINES FOR TAX ABATEMENT
1. An individual working 40 hours per week in a job defined above.
2. A number of part-time jobs where the hours worked in each such job is less than 40 hours
per week, made available by one employer and added together to total 40 hours per week.
For example, fourteen (14) part-time jobs made available by one employer where all such
part-time jobs added together require a total of 380 hours of work per week (but no such
part-time job requires 40 hours of work or more per week), will equal nine and one-half
(9.5) FTE jobs (380 hours divided by 40 hours per week equals 9.5).
3. FTE 'obs do notwire the toXT to receive benefits from the em 10
Modernization
The replacement and upgrading of existing facilities, which increases the productive input or
output, updates the technology, or substantially lowers the unit cost of operation.
Modernization may result from the construction, alteration or installation of buildings,
structures, fixed machinery or equipment, but shall not be for the purpose of reconditioning,
refurbishing, repairbi& or deferred maintenance.
Personal Property
Machinery, equipment, tools, shelving or materials eligible under applicable law for tax
abatement, which can be removed from an authorized facility.
Real Property or Personal Property defined herein that is eligible for tax abatement.
Real Property
The land within an Enterprise Zone or a Reinvestment Zone, together with all improvements
and fixtures constructed or otherwise situated thereon.
Tax Abatement
The Tax Abatement Advisory Committee will be convened from time to time by the Paris
Advisory Committee
Economic Development Corporation to study, review and recommend tax abatements to the
applicable Taxing Jurisdictions in the City of Paris and Lamar County, Texas. The Tax
Abatement Advisory Committee will be composed of one person from each of the Taxing
Jurisdictions: the City of Paris (the City Manager or designee), the County of Lamar (the
County Judge or designee), Paris Junior College (the President or designee), the Chief
Appraiser of the Lamar County Appraisal District, and the Executive .Director of the Paris
Economic Development Corporation Recommendations from the Tax Abatement Advisory
Committee shall be decided by majority vote of the representatives from the three taxing
entities referenced above.
(Updated 1-11-16)
POLICY STATEMENT
CRITERIA AND GUIDELINES FOR TAX ABATEMENT
Abatement Agreement Teams and Conditions
After approval, the Taxing Jurisdictions shall formally pass an order or resolution and authorize
the execution of an agreement with the owner and/or lessee of the authorized facility, which shall
include, but not be limited to the following terms and conditions:
Contract Terms & Condition:
Project
The fallowing project specifics will be included:
Description
1. The base year value.
2. Percent of increased value to be abated each year.
3. The commencement date and the termination date of abatement.
4. Amount of investment and average number of jobs involved during the term of the
agreement.
5. The proposed use of the authorized facility, nature of construction, time schedule, plat,
property description, and improvement list, as provided in the application.
6. A listing of the kind, number, location, and costs of all proposed improvements of the
party.
7. A statement limiting the uses of the property consistent with the general purpose of
encouraging development or redevelopment of the reinvestment zone during the period that
property tax abatement is in effect.
8. That access to the project is provided to allow for the inspection by Taxing Jurisdictions'
inspectors and officials in order to ensure that the improvements or repairs are made
according to the specifications and conditions of the agreement.
9. That property tax revenue lost as a result of the tax abatement agreement will be recaptured by
the Taxing Jurisdictions if the owner of the property fails to make the improvements or
repairs as provided by the agreement.
10. Each term agreed to by the owner of the property.
11. A requirement that the owner of the property shall certify annually to the Taxing Jurisdictions
that the owner is in compliance with each applicable term of the agreement.
12. Contractual obligations in the event of default, violation of terms or conditions, delinquent
taxes, recapture, administration and assignment , or other provisions that may be required by
state law, or in the discretion of the Taxing Jurisdictions' governing body.
13. That the Taxing Jurisdictions may cancel or modify the agreement if the property owner
fails to comply with the agreement.
Default
If the Taxing Jurisdictions determine that the person or entity receiving an abatement is in default
according to the terms and conditions of its agreement, the Taxing Jurisdictions shall notify the
company or individual in writing at the address stated in the agreement, and if such default is not
cured within a reasonable time specified in such notice ("cure period"), then the agreement may
be modified or terminated without further notice. In the event the company or individual allows
its ad valorem taxes owed to the Taxing Jurisdictions to become delinquent and fails to timely
and properly follow the legal procedures for their protest and/or contest, or violates any of the
term and conditions of the agreement and fails to cure during the cure period, the agreement then
may be modified or terminated without further notice, and the agreement may provide a formula
for recapture of all or part of the taxes abated. At any time before the expiration, any tax
abatement agreement may be terminated by mutual consent of all parties involved in the same
manner that thea ement was executed.
Confidentiality
Information that is provided to a Taxing Jurisdiction in connection with an application or request
of Proprietary
for tax abatement under these Policies, Criteria and Guidelines, and that describes the specific
Information
processes or business activities to be conducted or the equipment or other property to be located on
the property for which tax abatement is sought is confidential and not subject to public disclosure
until the agreement is executed. Such information in the custody of the Taxing Jurisdictions after
the agreement is executed is not confidential hereunder.
Inspections
I The agreement shall stipulato that loyees and/ or designated tatives of the Taxing
10
(Updated 1-11-16)
POLICY STATEMENT
CRITERIA AND GUIDELINES FOR TAX ABATEMENT
11
Jurisdictions will have access to the reinvestment zone during the term of the agreement to inspect
the authorized facility to determine if the terms and conditions of the agreement are being met. All
inspections will be made only after the giving of at least twenty-four (24) hours' prior notice
and will only be conducted in such a manner as to not unreasonably interfere with the
construction and/or operation of the authorized facility. All inspections will be made with one or
more representatives of the company or individual and in accordance with its safety standards.
Upon completion of construction, the Taxing Jurisdictions shall annually evaluate each authorized
facility receiving abatement to ensure compliance with the agreement and report possible
violations of the areement to the Taxing Jurisdictions governing bodies.
Modifications
At any time before the expiration of an agreement made under these Policies, Criteria and
of Agreement
Guidelines, the agreement may be modified by the parties to the agreement to include other
provisions that could have been included in the original agreement or to delete provisions that
were contained in the original agreement. The modification must be made by the same procedure
by which the original agreement was approved and executed. The original agreement, however,
may not be modified to extend the term of the agreement or the term of the abatement granted
therein beyond the time permitted by State law.
Assignment
An agreement may be assigned to a new owner or lessee of the authorized facility only with the
prior written consent of the Taxing Jurisdictions. Any assignment shall provide that the assignee
WWI irrevocably and unconditionally assume all the duties and obligations of the assignor upon the
same terms and conditions as set out in the agreement, and the Taxing Jurisdictions' approval shall
be subject to the determination of the financial capability of such assignee. Any assignment of an
agreement shall be to an entity that contemplates the same improvements or repairs to the property,
except to the extent such improvements or repairs have been completed No assignment shall be
approved if the assignor or the assignee is indebted to the Taxing Jurisdictions for ad valorem
taxes or other 2kh or if any event of default under the agreement remains uncured.
Administration,
.�Sations,
1. Each Taxing Jurisdiction shall be responsible for the administration, review, and monitoring of
Contract
tax abatement agreements authorized by them Taxing Jurisdictions under those Policies,
Review,
Criteria and Guidelines. These responsibilities shall include annually verifying participants in
Monitoring and
tax abatement agreements are in full compliance with the terms of the agreement, including
Reporting
completion and submission of all required documents in a timely manner.
2. The Paris City Attorney shall expeditiously advise the Taxing Jurisdictions in writing of any
instances of contract non-compliance by tax abatement participants. In addition, the Parrs City
Attorney shall, on an annual basis, conduct a performance review of the activities of each tax
abatement participant and report the :findings of such review to the leadership and governing
bodies of each taxing entity.
3. The Taxing Jurisdictions' governing bodies shall retain the right to independently review and
audit the activities of tax abatement participants, and shall be responsible for enforcement of
the terms of any tax abatement agreement authorized hereunder.
4. Annually the Paris City Attorney shall report to each of the governing bodies on its
monito ' and compliance activities and the status of all exis 'N abatement agreements.
11
N■ ffowltim
Annual Certificate of Compliance/Non-Compliance
Tax Abatement Agreement
Between the City of Paris, Texas
And Campbell Soup Supply Company LLC Dated October 23, 2017
(Plum Organics Line)
OR:
Campbell Soup Supply Company LLC (the "Company") hereby certifies that:
(1) All ad valorem taxes have been paid to City and all other taxing entities.
(2) The Company has retained sufficient employment levels to efficiently
operate and support its plant operations.
(3) The Company has hired and maintained no fewer than forty (40) full-time
employees to operate the Plum Organics Line throughout the entire period
covered by this report. The total number of full-time employees working
on the Plum Organics Line as of the date of this report is
(3) The Company has continuously operated the Property and Improvements
described in the Agreement as a food production plant.
(4) The Company submits herewith and attaches hereto copies of the
Employer Reference summary page of its Texas Workforce Commission
Quarterly Reports for each quarter of
(6) All other terms and conditions of this Agreement have been complied
with.
Campbell Soup Supply Company LLC hereby certifies that the company is not in
compliance with its agreement with City of Paris for the year
Please Circle the number of the item(s) above in which you believe that the Company has
failed to comply and state in what way compliance with the term or terms were not met.
Attach additional pages if necessary.
Certificate of Compliance/Non-Compliance
Page
VERIFICATION
1 1E
BEFORE E, the undersigned notary, on this day personally appeared
the affiant, a person whose identity is known to me. After I
administered an oath to affiant, affiant testified:
"My name is . I am capable of making this verification. I have
read the foregoing Certificate of Compliance/Non-Compliance. The facts stated in it are within
my personal knowledge and are true and correct, and I further certify that the Employer
Reference Summary pages are true and correct copies of those reports filed with the Texas
Workforce Commission."
Signature of Companyepresentative
Sworn to and subscribed before me this the day of —'20 ........... . .
Notary public, State of Teas