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HomeMy WebLinkAboutResolution 3720-03-2009A Resolution WO 3720-03-2009 APPROVING EXECUTION OF AN ECONOMIC INCENTIVE AGREEMENT BETWEEN THE CITY OF IRVING, TEXAS AND FLIGHTSAFETY INTERNATIONAL, INC. RELATED TO AN ECONOMIC DEVELOPMENT PROJECT AT DALLAS/FORT WORTH INTERNATIONAL AIRPORT WHEREAS, as of December 21 1998 the Crty of Fort Worth ("Fort Worth"), the City of Dallas ("Dallas"), the City of Irving, Texas ("Irving") and the Dallas/Fort Worth International Airport Board ("DFW") each entered Into that certain Interlocal Agreement (the "Interlocal Agreement") pursuant to which Irving agreed to share with Fort Worth and Dallas certain tax revenues received by Irving from economic development projects at any portion of Dallas/Fort Worth International Airport located within the corporate limits of Irving (the Affected Airport Property"), and WHEREAS, Section III of the Interlocal Agreement provides that Irving will not grant any tax abatement agreements or create any tax increment reinvestment zones or public Improvement dlstncts, or grant or create any slrnllar types of incentive plans, without the written consent of Fort Worth, Dallas, and DFW and WHEREAS, in order to clanfy that tax revenues which fall within the definition of `Increased Revenues" under Section II of the Interlocal Agreement and are used by Irving to calculate the amount of any economic development grants authorized by Chapter 380 of the Texas Local Government Code ("380 Grants") may be exempted from the tax sharing requirements of the Interlocal Agreement if approved by Fort Worth, Dallas, and DFW in accordance with Section III of the Interlocal Agreement, Fort Worth, Dallas, Irving, and DFW have each executed or Intend to execute an amendment to the Interlocal Agreement in the form attached hereto as Exhibit "A", and WHEREAS, Irving and F11ghtSafety International, Inc. ("FSI") wish to enter into that certain Economic Incentive Agreement attached hereto as Exhibit "B" (the "Irving Incentive Agreement") pursuant to which Irving well pay certain 380 Grants to FSI In return for FSI s leasing of improvements constructed on the Affected Airport Property for certain business operations (the `FSI Facility"), which will cause employment and other economic benefits to occur thereon, and WHEREAS, because the amount of each 380 Grant paid by Irving under the Irving Incentive Agreement well be based on a percentage of annual ad valorem tax revenues generated by tangible personal property located In the FSI Faculty and such revenues fall within the definition of 'Increased Revenues" under Section II of the Interlocal Agreement, Irving has requested that Fort Worth, ZIT WO T RESOLUTION NO 3720-03-2009 Dallas and DFW each approve the Irving Incentive Agreement for purposes of exempting from the tax shanng requirements of the Interlocal Agreement those ad valorem tax revenues used to calculate the amount of any 380 Grants paid pursuant to the Irving Incentive Agreement; and WHEREAS, the Fort Worth City Council is willing to approve the Irving Incentive Agreement for purposes of exempting those ad valorem tax revenues generated by tangible personal property on the FSI Facility from the revenue shanng requirements of the Interlocal Agreement, as amended, solely m accordance with the terms and conditions of this Resolution, NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXAS THAT 1 The Irving Incentive Agreement attached hereto as Exhibit `B is hereby approved, subject to the following: 1.1 That the only revenues defined m the Interlocal Agreement as `Increased Revenues" that Fort Worth agrees to exempt from the tax sharing obligations of the Interlocal Agreement are those ad valorem tax revenues generated from tangible personal property located in the FSI Facility which are used to calculate the amount of a 380 Grant paid by Irving to FSI pursuant to and m accordance with the Irving Incentive Agreement (the "Exempted Revenues") 1.2. That, as a condition precedent to the effectiveness of this Resolution, Irving will enter into a written agreement with Fort Worth, in a form reasonably acceptable to Fort Worth, that if FSI pays Irving, as liquidated damages on account of default under Section VII.B of the Irving Incentive Agreement, or otherwise reimburses Irving all or any portion of any 380 Grant(s) paid pursuant to the Irving Incentive Agreement, plus any interest thereon, Irving will, within thirty (30) calendar days following receipt thereof, pay Fort Worth a percentage of all such sums, calculated in accordance with Section II of the Interlocal Agreement. 1.3. That if the Irving Incentive Agreement is amended to extend the term or number of 380 Grants payable thereunder or is otherwise amended or restated, or if any other agreement between Irving and FSI ~s executed, so that the amount of the 380 Grants payable thereunder and calculated on the basis of tax revenues that are deemed `Increased Revenues" under the Interlocal Agreement are greater than those anticipated m the Irving Incentive Agreement attached hereto as Exhibit `B such additional `Increased Revenues" will not be exempted from the tax shanng obligations of the Interlocal Agreement unless the Fort Worth City Council, the Dallas City Council and DFW each approve such amendment or other agreement by resolution. 1 4 That if Irving withholds any Exempted Revenues from its payment to Fort Worth of revenues subject to the tax sharing obligations of the Interlocal Agreement, Irving will, if requested by Fort Worth, provide reasonably adequate documentation that allows Fort Worth ~~ T RESOLUTION NO 3720-03-2009 to verify that the amounts withheld as Exempted Revenues were actually paid by Irving to FSI as a 380 Grant under the Irving Incentive Agreement. 1.5. That the Irving Incentive Agreement attached hereto as Exhibit `B" is approved only for purposes of Fort Worth s consent to exempt the Exempted Revenues from the tax sharing obltgattons of the Interlocal Agreement, and that Fort Worth does not ratify or approve any particular provtsion of the [ruing tncenttve Agreement for any other purpose 1.6. That, as a condttton precedent to the effectiveness of this Resolution, (i) the Irving Incenttve Agreement attached hereto as Exhibit `B must be approved by resolution of the Dallas City Counctl on substanttally the same conditions as those set forth herein, and (ii) the amendment to the Interlocal Agreement m the form attached hereto as Exhibit A must be executed by Fort Worth, Dallas, Irving, and DFW 2. Subject to the condittons set forth to Section 1 above, this Resolutton shall take effect on the date of its adoption. Adopted this ?4TH day of _~~ MARCH ~ 2009 ~~~'~~~ ~. ~~ ~ t APPROVED ATTEST ~ ~'.,~' ~".r ~ ~~ CITY COUNCIL iY" MI5 ~'~~ ~T It- ~"' ; ~ ~~~~~' ~ MAR ~ ~ 2009 ~ B y x ~ ,: _ dr y M H S en ix Ci~ t ecretary arty ~` * ~°~ ~ Cit Secretar of the t o ~ ,.,, ,~ ~° :~' w f Fort Wor h, Texas City Exhibit A -Amendment No 1 to Interlocal Agreement Exhibit B -Irving Incentive Agreement ~~ T City of Fort Worth, Texas Mayor and Council Communication COUNCIL ACTION: Approved on 3/24/2009 -Resolution No. 3720-03-2009 ~-~ - DATE Tuesday March 24 2009 LOG NAME 171RVDFWILAAMEND REFERENCE NO G-16504 SUBJECT Authorize Execution of Amendment to Interlocal Agreement with D/FW Airport Board the City of Dallas and the City of Irving Regarding City of Irving Tax Revenue Sharing Obligations at D/FW Airport and Adopt Related Resolution Approving Execution of Economic Incentive Agreement between City of Irving and FlightSafety International Inc. RECOMMENDATION It is recommended that the City Council 1 Authorize the City Manager to execute an Amendment to the Interlocal Agreement between the Cities of Fort Worth Dallas and Irving and the D/FW Airport Board of Directors dated as of December 21 1998 to clarify that the parties may by agreement of the parties exempt certain economic development grants made by Irving from Irving's tax revenue sharing obligations under the Interlocal Agreement; and 2. Adopt the attached resolution approving execution of an Economic Incentive Agreement between the City of Irving and FlightSafety International Inc. related to an economic development project within Irving's corporate limits on D/FW International Airport property DISCUSSION On December 21 1998 the City executed an Interlocal Agreement (Agreement) with the D/FW Airport Board (the Board), the City of Dallas and the City of Irving This Agreement provides that specified tax revenues attributable to property located within Irving's corporate limits within the fence at D/FW Airport (the Irving Airport Property) will be shared between the City of Irving (1/3) and the Cities of Fort Worth and Dallas (2/3 collectively with that amount divided between the City of Fort Worth [4/11] and the City of Dallas [7/11]) The Agreement prohibits the City of Irving from granting tax abatements or authorizing tax increment reinvestments zones (TIFs) enterprise zones or other similar incentives that would exempt or abate tax revenue that would otherwise be subject to the tax sharing obligations of the Agreement. All parties to the Agreement wish to clarify through an amendment to the Agreement that economic development grants authorized by Chapter 380 of the Texas Local Government Code (380 Grants) may also be exempted from the tax sharing obligations of the Agreement with the specific consent of the parties on a case-by-case basis Typically 380 Grants incentivize economic development projects where taxes are actually paid to the municipality making the Grants but are paid from the municipality's general fund in an amount equal to certain actual tax receipts The proposed amendment provides that 380 Grants will be treated in the same manner as incentives such as tax abatements or TIFs where tax revenues either are not collected or are lawfully diverted for a specific purpose per State law Consistent with this Amendment, the parties have been asked to consent to Irving's execution of an Economic Incentive Agreement with FlightSafety International Inc. (FlightSafety) pursuant to which FlightSafety will construct a 215 000 square foot expansion to its existing pilot training and flight simulator Logname 17IRVDFWILAAMEND Page 1 of 2 facility with at least 120 new jobs on the Irving Airport Property and in return Irving will pay FlightSafety annual 380 Grants equal to a maximum of 45 percent of the new business personal property taxes collected from the FlightSafety facility (the Irving Incentive Agreement). Any personal property tax revenues used as the basis of any 380 Grant under the Irving Incentive Agreement would be exempted from the tax sharing obligations of the Interlocal Agreement. The current Agreement also contains a provision that allows Irving to declare the Agreement null and void if the original FlightSafety facility proposed in 1998 was not constructed Because that facility was constructed the proposed amendment deletes that provision City staff recommends that the City Council authorize the City Manager to execute the proposed Amendment to the Agreement, which is Exhibit A to the attached resolution and that the City Council adopt the attached resolution approving the Irving Incentive Agreement, which is Exhibit 'B" to the resolution subject to execution by all parties of the amendment to the Interlocal Agreement and approval by all parties of the Irving Incentive Agreement. FISCAL INFORMATION /CERTIFICATION The Financial Management Services Director certifies that this action will have no material effect on City funds FUND CENTERS TO Fund/Account/Centers FROM Fund/Account/Centers CERTIFICATIONS Submitted for City Manager's Office by Tom Higgins (6140) Originating Department Head. Jay Chapa (6192) Additional Information Contact: Mark Folden (8634) Logname• 17IRVDFWILAAMEND Page 2 of 2 .;~ FIR5T AMENDMENT TO INTERLOCAL AGREEMENT STATE OF TEXAS COUNTIES OF DALLAS AND TARRA.NT WHEREAS, the Dallas /Fort Worth International Auport Board, a point board of the Cities of Dallas, Texas, and Fort Worth, Texas (hereinafter `the Board"), the City of Dallas, Texas (hereinafter "Dallas"), the City of Fort Worth, Texas (hereinafter `Fort Worth"), and the City of Irving, Texas (hereinafter `Irving"), entered into an mterlocal agreement in 1998 (hereinafter `the Agreement") for the shanng of `Increased Revenues" (as defined in the Agreement) generated from that portion of Irving located within the geographical boundaries of the Dallas /Fort Worth International Airport (hereinafter "the Property"), and WHEREAS, Section III of the Agreement requires the consent of all the parties to the Agreement for the creation of tax abatement agreements, Tax Increment Finance (TIF) districts, Enterprise Zones, Public Improvement Zones or any similar type special incentive plans which would impact any revenues due Dallas or Fort Worth under the Agreement, but the Agreement does not specifically address the treatment of economic development grants authorized by Texas Local Government Code, Chapter 380 ("380 Grants"); and WHEREAS, Dallas, Fort Worth, Irving, and the Board (collectively the "Parties") wish to amend the Agreement to clarify that certain 380 Grants are included as special incentive plans that will be exempted from Irving's revenue sharing obligation under the Agreement if approved by all Parties and to address certain other administrative matters, all as more specifically set forth in this First Amendment to Interlocal Agreement ("Amendment"), NOW, THEREFORE, for and m consideration of the mutual consideration, terms, and provisions contained herein, Dallas, Fort Worth, Irving, and the Board hereby further agree as follows. 1. Section III of the Agreement is hereby amended to read as follows: Irving agrees that, with respect to all or any portion of the Property or any person, corporation, or entity using or occupying all or any portion of the Property rt will not grant, enter into, or authorize any tax abatement agreements, tax increment reinvestment zones (also known as `TIFs" or `T1RZs"), enterprise zones, public improvement districts, or any other special incentive plan pursuant to which (i) taxes that would be collected by Irving but, in accordance with state law are not required to be collected or (ii) taxes collected by Irving are, in accordance with state law requued to be used for a specific purpose stipulated by such law unless all Parties agree in writing in advance to such plan, as evidenced by duly adopted resolutions of the governing bodies of the parties hereto If Irving grants, enters into, or authorizes any economic development program grant pursuant to Chapter 380 of the Texas Local Government Code with respect to all or any portion of the Property or any person, corporation, or entity using or occupying all or any portion of the Property and the amount of any such grant ~s based, in whole or in part, on the receipt of certain taxes that are included within the definition of `Increased Revenues" under this Agreement, such taxes shall nevertheless be payable to Dallas and Fort Worth in accordance with this Agreement unless all Parties agree in writing in advance of Irving's authorization of the grant to exempt such taxes from that obligation, as evidenced by duly adopted resolutions of the governing bodies hereto. Irving also agrees to levy and take all necessary action to collect all taxes, fees, etc., which would be applicable against all properties, persons, individuals, and corporations affected by this Agreement. It is understood and agreed that the parties hereto have approved the following four (4) economic development grant agreements to which Irving is a party Accordingly the amounts of grants paid by Irving pursuant to those agreements shall continue to be exempt from the tax sharing obligations of Section II of the Agreement to the extent that those grants are based on the receipt of taxes that are included in the definition of `Increased Revenues" under the Agreement: x... j ~ . City; of Irvieg Re~alutloe: ~..,~, . City of Dailas Itesnlat#on , ;City s ort, o _ Rtaol Company Date No. Date No. Date No. Avian Services, 010825 Inc Mar. 8, 2001 3-8-01 119 Feb. 28, 2001 (concurrent Feb. 27 2001 2710 resolution) Network Logistics, Inc. Jun. 5, 2003 6-5-03-196 Jun. 25, 2003 031929 Jul. 8, 2003 2972 Dallas Cowboys Merchandising, May 6, 2004 5-6-04-145 Jun. 23, 2004 042067 Jun. 29 2004 3099 Ltd. DPF Trade Center 1 L.P May 26, 2005 5-26-OS-170 Jun. 22, 2005 051975 Jul. 19 2005 3237 (Amazon) 2. Because the pilot training/simulator facility owned and operated by FhghtSafety International Inc., is located on the Property Section XIX of the Agreement is hereby deleted in rts entirety 3. All terms and provisions of the Agreement that are not specifically amended herein shall remain unchanged and in full force and effect. 4. All capitalized terms that are used but not defined herein shall have the definitions ascribed to them m the Agreement. 5. This Amendment shall become effective on the last date as of which this Amendment has been executed by Dallas, Fort Worth, Irving, and Board. 2 ;~ EXECUTED on the dates set forth below THE CITY OF IRVING, TEXAS H bert A. Gears, Mayor Date• 3 " ~ D Irving City THE CITY OF DALL XAS By. Mary S Manager Date• ~ ~ ~ THE CITY OF FORT WORTH, TEXAS By. Dale A. Fis eler City Manager Date: 3/a¢/o9 as to form. Approved as to form: Dallas Assistant City Atto y ,~~• Xn o~ arre Approved as to form. Fort Worth Assis ity Attorney G-/bSay~ 3-2'~•-09 DALLAS /FORT WORTH INTERNATIONAL AIRPORT BOARD By. / y P egan, Chi Executive Officer Date: ~ ~ ~ Approved as to form. l V DFW Airport General Counsel P,pproved .3 5 ~~ 3 ~osolution # ~v~ ~~ ~~ COUNCIL CHAMBER 09-0778 March 25. 2009 WHEREAS, the City of Dallas pursuant to Resolution No. 98-3297 on November 11 1998 authorized an Interlocal Agreement with the Airport Board the City of Fort Worth, Texas and the City of Irving, Texas for sharing revenue generated within the boundaries of DFW and WHEREAS, Section III of the lnterlocal Agreement dated December 21 1998, between the Ciry of Irving, the City of Dallas, the Ciry of Fort Worth and the Airport Board provides that Irving will not authorize tax abatement agreements, Tax Increment Finance (TIF) districts, Enterprise Zones, Public Improvement Districts or any similar type of special incentive plan unless all Parties agree in writing in advance to such transactions, and WHEREAS, the City of Irving and the DFW Airport Board has requested the Cities of Dallas and Fort Worth approve resolutions consenting to the City of Irving providing a tax abatement and a Chapter 380 Economic Development Grant (Economic Incentive Agreement) to FlightSafery Intemational Inc. to expand its training facility at DFW and WHEREAS, the Interlocal Agreement does not specifically enumerate Chapter 380 Economic Development Grant agreements as economic development incentives that may be exempted from Irving's revenue sharing obligations subject to the approval of all parties, and WHEREAS, the inability of the City of Irving to provide Chapter 380 Economic Development Grants may prevent future economic benefits accruing to the parties identified in the Interlocal Agreement; and WHEREAS, the City of Dallas desires to amend the Interiocal Agreement entered into pursuant to Resolution No. 98-3297 approved on November 11 1998, with the Dallas/Fort Worth International Airport Board and the Cities of Irving and Fort Worth to clarify that certain Chapter 380 Economic Development Grants are included as special incentive plans that may be exempted from Irving's revenue sharing obligation subject to the approval of all parties and to address certain other administrative matters NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF DALLAS: Section 1 That the Ciry Manager upon approval as to form by the City Attorney is hereby authorized to execute an amendment (Exhibit A) to the Interlocal Agreement entered into pursuant to Resolution No. 98-3297 previously approved on November 11 1998, with the Dallas/Fort Worth International Airport Board and the Cities of Irving and Fort Worth to clarify that certain Chapter 380 Economic Development Grants are induded as special incentive plans that may be exempted from Irving's revenue sharing obligation subject to the approval of all parties and to address certain other administrative matters. ,A. COUNCIL CHAMBER 09-0778 March 25. 2009 Section 2. That the amendment authorized in this resolution is conditioned upon similar approval by the City Council of Fort Worth. Section 3. That this resolution shall take effect immediately from and after its passage in accordance with the provisions of the Charter of the City of Dallas and it is accordingly so resolved. Distribution: Office of Economic Development Tenna Kirk, 5CS Office of Economic Development Sajid Safdar 2CN Intergovernmental Services, Brett Wilkinson 2BN City Attorney's Office Gwen Satterthwaite APPROVED BY CITY COUNCIL MAR 2 5 x009 ~~~~ ~ City Secretary