The city is committed to promoting high quality development in all parts of the city; and to ongoing improvements in the quality of life for the citizens residing within the city. The city recognizes that these objectives are generally served by enhancement and expansion of the local economy. The city may, on a case-by-case basis, give consideration to providing tax abatement, as authorized by chapter 312, Texas Tax Code as stimulation for economic development within the city. It is the policy of the city that said consideration will be provided in accordance with the guidelines and criteria herein set forth (guidelines and criteria) and in conformity with the Tax Code. Nothing contained herein shall imply, suggest or be understood to mean that the city is under any obligation to provide any form of tax abatement to any applicant.
(Ordinance 2-6-2019-1 adopted 2/6/19)
As used within these guidelines and criteria, the following words or phrases shall have the following meaning:
Abatement agreement.
A contractual agreement between the property owner and/or lessee and any affected jurisdiction for the purpose of tax abatement.
Abatement of taxes.
The full or partial exemption from ad valorem taxes for certain real property located in a designated reinvestment zone that the city has designed for economic development purposes.
Added or new value.
The increase in the assessed value of an eligible property as a result of expansion or modernization of existing facility or construction of a new facility. It does not mean or include deferred maintenance.
Advance technologies.
Advanced manufacturing which requires higher skills and results in higher wages and investment.
Affected jurisdiction.
The City of Goliad or the county that levies ad valorem taxes upon and provides services to property located within the designated reinvestment zone designated by the city.
Authorized facility.
A facility may be eligible for an abatement agreement if it is a manufacturing facility, research facility, distribution center, service facility or retail facility located in the designated reinvestment zone.
Base year value.
The assessed value of property eligible for tax abatement as of January 1st before the parties entered an abatement agreement.
Basic manufacturing or service projects.
Buildings and structures, including fixed machinery and equipment not elsewhere described, used or to be used for the production of products or services which derive a majority of revenue from outside of Goliad County, Texas.
City.
City of Goliad, Texas.
City council.
The entire membership of the governing body of the city.
Deferred maintenance.
Improvements necessary for continued operation that do not improve productivity or alter the process of technology.
Distribution center facility.
A building or structure used or to be used primarily to receive, store, service or distribute goods or materials. It may include any tangible personal property placed in and to be attached to or become a part of such facility.
Existing facility or structure.
A facility as of the date of execution of the abatement agreement located in or on real property within the designated reinvestment zone designated by the city.
Expansion of existing facilities or structures.
The addition of buildings, structures, machinery or equipment to a facility for the purpose of increasing production capacity.
Facility.
An improvement made to real property eligible for tax abatement and including the building or structure erected on such real property. It may include any tangible personal property placed in and to be attached to or become a part of such facility.
Improvement to real property or improvements.
The construction, addition to, structural upgrading of, replacement of, or completion of any facility located upon, or to be located upon, real property, as herein defined, or may include tangible personal property placed in and to be attached to or become part of such facility.
Information and data center.
Facility used to house computer systems and associated components, such as telecommunications and storage systems, including cloud computing. The main purpose of the facility is running applications that handle the core business and operational data of organizations, off-site and other informational operations. It may include any tangible personal property placed in and to be attached to or become a part of such facility.
Manufacturing facility.
A facility which is or will be used for the primary purpose of the production of goods or materials or the processing or change or goods or material to a finished product.
Medical services.
Facilities such as hospitals, specialty hospitals and other like facilities that are classified under North American Industrial Classification System code 622.
Modernization/renovation of existing facilities.
The replacement or upgrading of existing facilities that increases the productive output, updates the technology, or substantially lowers the unit cost of operation. Modernization may result from the construction, alteration, or installation of buildings, structures, machinery, or equipment. It shall not be for the sole purpose of reconditioning, refurbishing, or repairing.
New facility.
The construction of a facility on previously undeveloped real property.
New permanent job.
A new employment position created by a business that will provide employment to an employee of at least 1,820 hours annually and intended to be an employment position that exists for more than one year.
Other basic industry.
A facility other than a distribution center facility, a research facility, a regional service facility or a manufacturing facility which produces goods or services or which creates new or expanded job opportunities and services a market of which 50% of revenues come from outside of Goliad County, Texas.
Owner.
The record title owner of real property or the legal owner of tangible personal property. In the case of land leased from the city or buildings leased from a private party or tax exempt property, the lessee shall be deemed the owner of such leased property together with all improvements and tangible personal property located thereon.
Productive life.
The number of years a facility is expected to be in service.
Real property.
Land on which improvements are to be made or fixtures placed.
Regional service facility.
A facility, the primary purpose of which is to service or repair goods or materials and which creates job opportunities within the affected jurisdiction.
Reinvestment zone.
Real property designated as a reinvestment zone under the provisions of Texas Tax Code, section 312.202.
Research facility.
A facility used or to be used primarily for research or experimentation to improve or develop new goods and/or services or to improve or develop the production process for such goods and/or services.
Tangible personal property.
Any personal property, not otherwise defined herein and which is necessary for the proper operation of any type of facility.
(Ordinance 2-6-2019-1 adopted 2/6/19)
The intent of the guidelines and criteria, as herein set forth, is to establish the minimum standards which an applicant for tax abatement must meet in order to be considered for such status by the city.
(Ordinance 2-6-2019-1 adopted 2/6/19)
Any type of facility may be eligible for tax abatement consideration provided such facility meets the following guidelines and criteria:
(1) 
To qualify for tax abatement, the owner must modernize/renovate/expand existing facilities of any type or construction of a new facility of any type as herein defined. Such modernized/renovated/expanded or new facility must be within the boundaries of a designated reinvestment zone and meet one (1) of the following criteria:
(A) 
Be involved with one of following target industries:
(i) 
Advanced technologies and manufacturing.
(ii) 
Value added agricultural production including food processing and machinery.
(iii) 
Research and development.
(iv) 
Warehouse/distribution.
(v) 
Corporate headquarters of regional/national service center.
(vi) 
Medical and health care.
(vii) 
Information and data centers.
(viii) 
Petrochemical facilities for the primary purpose of manufacturing or processing.
(B) 
The project is not included as a target industry, but has the potential of generating additional, significant economic development opportunities, or clearly adds to the city economic base.
(C) 
The owner must meet one (1) of the following criteria:
(i) 
The project will add at least $250,000.00 in real property improvements, or $500,000.00 in new personal property, or 12 new permanent jobs if the facility is a new company to city.
(ii) 
The project will add at least $150,000.00 in real property improvements, or $300,000.00 in new personal property, or 7 new permanent jobs if the facility is a modernized/renovated/expanded facility that has operated in the city for five or more years.
(D) 
Produce, manufacture or distribute goods and services of which (50%) fifty percent or more are distributed outside of the county.
(2) 
A business must clearly add to the city economic base, or have the potential of generating significant economic opportunities. Compliance with this criterion must show that if the company is qualifying on the jobs requirement that all jobs being proposed will not simply displace other similar jobs in the city.
(3) 
New or existing facilities of any type herein defined, located in a reinvestment zone or upon real property eligible for such status may be eligible for consideration for tax abatement status provided that all other criteria and guidelines are satisfied and such use conforms to the city’s zoning ordinance.
(4) 
The following types of property shall be ineligible for tax abatement status and shall be fully taxed.
(A) 
Real property;
(B) 
Inventories or supplies;
(C) 
Tools;
(D) 
Furnishings and other forms of movable personal property;
(E) 
Tangible personal property that was located on the real property at any time before the period covered by an abatement agreement;
(F) 
Deferred maintenance;
(G) 
Leased or rented property unless both the lessor and lessee consent in writing (if the lessor is not the owner of the property, the property owner must consent as well);
(H) 
Property that has a productive life of less than ten (10) years;
(I) 
Property that is an improvement project financed by tax increment bonds;
(J) 
Vehicles;
(K) 
Aircraft;
(L) 
Housing (single-family and multifamily)
(M) 
Boats;
(N) 
Hotel/motel accommodations;
(O) 
Retail businesses;
(P) 
Property owned by the state or any state agency; and
(Q) 
Property that is owned/leased by a member of governing body of the city.
(5) 
Lease or rented property may be eligible only if the city obtains the written consent of both the lessor and the lessee (if the lessor is not the owner of the real property, the city must also obtain the written consent of the real property owner) and the lease term is for five (5) years or more.
(6) 
In reinvestment zones, the amount and term of abatement shall be determined on a case-by-case basis; however, in no event shall taxes be abated for a term in excess of ten (10) years. The amount of the taxable value of improvement to be abated and the term of the abatement shall be determined by the city.
(7) 
No property shall be eligible for tax abatement unless the tax abatement application is filed with the city, the city council has approved the application and an abatement agreement has been negotiated and approved and is fully executed before construction begins and/or acquisition of personal property related to the project.
(8) 
Notwithstanding any of the requirements set forth in subsection (1)(C) above, the city council upon the affirmative vote of a three-fourths (3/4) of its members may vary the above requirements when variation is demonstrated by the applicant that such variation is in the best interest of the city to do so and will enhance the economic development of the city.
(9) 
Taxability:
(A) 
The portion of the value of improvements to be abated shall be abated in accordance with the terms and provisions of a tax abatement agreement executed between the city and the owner of the real property and/or tangible personal property, which agreement shall be in accord with the provisions of Texas Tax Code, section 312.205.
(B) 
All ineligible property, if otherwise taxable as herein described, shall be fully taxed.
(C) 
Applicant agrees to forgo any protest, application, negotiations or other procedures ordinarily available to taxpayers that would challenge or dispute the assessed value annually determined by the county appraisal district.
(10) 
The city council shall have total discretion as to whether tax abatement is to be granted. Such discretion, as herein retained, shall be exercised on a case-by-case basis. The adoption of these guidelines and criteria by the city council does not:
(A) 
Limit the discretion of the city council to decide whether to enter into a specific tax abatement agreement;
(B) 
Limit the discretion of the city council to delegate to its employees the authority to determine whether or not the city council should consider a particular application or request for tax abatement; or
(C) 
Create any property, contract or to the legal right in any person to have the city council consider or grant a specific application or request for tax abatement.
(11) 
The burden to demonstrate that an application for tax abatement should be granted shall be upon the applicant. The city shall have full authority to request any additional information from the applicant that the city council deems necessary to assist it in considering such application.
(Ordinance 2-6-2019-1 adopted 2/6/19)
(a) 
If the subject property is located within an area of the city that the city council has previously, after following the procedure outlined by the Texas Tax Code, section 312.201, designated such area as a reinvestment zone, the steps to create a reinvestment zone for the subject property shall not be necessary. If the subject property is not located in a previously designated reinvestment zone, the steps in subsection (b) shall apply.
(b) 
Prior to the adoption of an ordinance designating a reinvestment zone the city shall, through public hearing, afford the applicant, designated representatives of the affected jurisdiction, and the general public opportunity to show cause why the reinvestment zone should or should not be created and why an abatement agreement should or should not be considered.
(c) 
The city shall, publish notice of the hearing in the official city newspaper; and deliver written notice of the public hearing no later than the seventh (7th) day prior to the date of the public hearing to any other taxing units that have real property in the proposed zone.
(d) 
At the hearing on the reinvestment zone, the city council must make and approve several findings, noting them in the minutes of that meeting, including:
(1) 
That the improvements are feasible and practical and would benefit the property and the city even after the agreement expires, and that it is in the best interest of the city to provide a tax abatement to the applicant;
(2) 
That the zone meets the applicable criteria for zones as provided by section 312.202, Texas Tax Code.
(e) 
After such hearing, the city council may adopt an ordinance designating the subject property as a reinvestment zone. The ordinance must contain the metes and bounds description of the property included in the zone and state whether the zone is eligible for residential tax abatement, commercial-industrial tax abatement, or tax increment financing as provided in chapter 311, Texas Tax Code.
(f) 
The designation of the reinvestment zone lasts for five (5) years from the date the city designated the reinvestment zone by ordinance. The city council may renew the zone an unlimited number of times for successive periods of up to five (5) years. The expiration of the designation of a reinvestment zone does not affect an existing abatement agreement.
(Ordinance 2-6-2019-1 adopted 2/6/19)
(a) 
After the creation of a reinvestment zone as hereinabove authorized, a tax abatement agreement may be executed between the owner and city. A tax abatement agreement shall:
(1) 
Establish and set forth the base year assessed value of the property for which tax abatement is sought.
(2) 
Provide that the taxes paid on the base year assessed value shall not be abated as a result of the execution of said tax abatement agreement.
(3) 
Provide that ineligible property as described hereinabove shall be fully taxed.
(4) 
Provide for the exemption of improvements in each year covered by the agreement only to the extent the value of such improvements for each such year exceeds the value for the year in which the agreement is executed.
(5) 
Fully describe and list the kind, number and location of all proposed improvements to be made in or on the real property.
(6) 
Set forth the estimated value of all improvements to be made in or on the real property.
(7) 
Clearly provide that tax abatement shall be granted only to the extent:
(A) 
The improvements to real property increase the value of the real property for the year in which the tax abatement agreement is executed; and
(B) 
That the tangible personal property improvements to real property were not located on the real property prior to the execution of the tax abatement agreement.
(8) 
Provide for the portion of the value of the improvements to real property or improvements to be abated. This determination is to be made consistent with the provisions of section 11.05.004, as hereinabove set forth.
(9) 
Provide for the commencement date and the termination date. In no event shall said dates exceed a period of ten (10) years.
(10) 
Describe the type and proposed use of the improvements to real property or improvements including:
(A) 
The type of facility.
(B) 
Whether the improvements are for new facility, modernization of a facility, or expansion of a facility.
(C) 
The nature of the construction, proposed time table of completion, a map or drawings of the improvements above mentioned.
(D) 
The amount of investment and the commitment for the creation of new permanent jobs.
(E) 
A list containing the kind, number and location of all proposed improvements.
(F) 
Any other information required by the city.
(11) 
Provide a legal description of the real property upon which improvements are to be made.
(12) 
Provide access to and authorize inspection of the real property or improvements by employees of the city, who have executed a tax abatement agreement with owner to ensure improvements are made according to the specifics and conditions of the tax abatement agreement.
(13) 
Provide for the limitation of the uses of the real property of improvements consistent with the general purpose of encouraging development or redevelopment of the reinvestment zone during the period covered by the tax abatement agreement.
(14) 
Provide the contractual obligations in the event of default by owner, violation of the terms or conditions by owner, recapturing property tax revenue in the event owner defaults or otherwise fails to make improvements as provided in said tax abatement agreement, and any other provisions as maybe required or authorized by state law.
(15) 
Contain each term agreed to by the owner of the property.
(16) 
Require the owner of the property to certify annually to the city council that the owner is in compliance with each applicable term of the abatement agreement.
(17) 
Provide that the city council may cancel or modify the abatement agreement if the owner fails to comply with the abatement agreement.
(b) 
Not later than the seventh (7th) day before the city (as required by Texas Tax Code, section 312.2041) enters into an agreement for tax abatement under Texas Tax Code, section 312.204, the city council or designated officer or employee thereof shall deliver to the presiding officer of the governing body of each of the taxing units in which the property to be subject to the abatement agreement is located, a written notice that the city intends to enter into the abatement agreement. The notice must include a copy of the proposed tax abatement agreement.
(c) 
A notice, as above described in subsection (b), is presumed delivered when placed in the mail, postage paid and properly addressed to the appropriate presiding officer. A notice properly addressed and sent by registered or certified mail for which a return receipt is received by the sender is considered to have been delivered to the addressee.
(d) 
Failure to deliver the notice does not affect the validity of the abatement agreement.
(Ordinance 2-6-2019-1 adopted 2/6/19)
(a) 
Any present owner of taxable property located within the city may apply for tax abatement by filing an application with the city.
(b) 
The application shall consist of a completed application form accompanied by:
(1) 
A filing fee of $250.00.
(2) 
A general description of the improvements to undertaken.
(3) 
A descriptive list of the improvements for which tax abatement is requested.
(4) 
A list of the kind, number and location of all proposed improvements on the real property facility or existing facility.
(5) 
A map indicating the approximate location of all proposed improvements on the real property facility or existing facility together with the location of any or all existing facilities located on the real property or facility.
(6) 
A list of any and all tangible personal property presently existing on the real property or located in an existing facility.
(7) 
A legal description of the property.
(8) 
Address of the property.
(9) 
A proposed time schedule for undertaking and completing the proposed improvements.
(10) 
A general description stating whether the proposed improvements are in connection with:
(A) 
The modernization of a facility (or any type herein defined);
(B) 
Construction of a new facility (of any type herein defined);
(C) 
Expansion of a facility (of any type herein defined); or
(D) 
Any combination of the above.
(11) 
A statement of the added value to the real property or facility as a result of the proposed improvements.
(12) 
A statement of the assessed value of the real property, facility or existing facility for the base year.
(13) 
Information concerning the number of new permanent jobs that will be created or information concerning the number of existing jobs to be retained as result of the improvements undertaken.
(14) 
A statement certifying that the business, or branch, division, or department of the business, does not and will not knowingly employ any undocumented worker.
(15) 
Any other information which the city deems appropriate for evaluating the financial capacity of the applicant and compatibility of the proposed improvements with these guidelines and criteria.
(16) 
Information that is provided to the city in connection with an application or request for tax abatement and which describes the specific processes or business activity 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 tax abatement agreement is executed. Information in the custody of the city after the agreement is executed is not confidential (Texas Tax Code, section 312.003).
(17) 
The city shall determine if the property described in said application is within a designated reinvestment zone. If the city determines the property described is not within a current reinvestment zone, then they shall notify the applicant and said application shall then be considered both as an application for the creation of a reinvestment zone and a request for tax abatement to be effective after the zone is created.
(Ordinance 2-6-2019-1 adopted 2/6/19)
(a) 
The investment commitment in the tax abatement contract will be verified as follows:
(1) 
The city will request the value of the real and personal property from the county central appraisal value, and if the value minus the base year, meets the contract commitment, it will serve as verification that the investment met the requirement in the contract; or
(2) 
If the city central appraisal district value, minus the base year value, does not meet the investment commitment in the contract, the owner will provide invoices documenting the actual investment to verify the investment met the investment commitment in the contract.
(b) 
Confirmation of the job creation requirement will be verified as follows: The owner will provide the city with a copy of the state employment report filed with the state for the quarter ending after the date in the contract that the jobs are required to be created.
(c) 
Job creation will be audited annually to assure retention of jobs. Each year during the city audit of tax abatement contracts, the owner will provide the city with the 4th quarter employment report filed with the state to confirm job retention. The city may request and the owner shall promptly provide any additional information that the city deems necessary to confirm that the owner is in compliance with the terms of the tax abatement agreement.
(Ordinance 2-6-2019-1 adopted 2/6/19)
(a) 
In the event that the owner has entered into an abatement agreement to make the improvements, but fails to undertake or complete such improvements; fails to create all or a portion of the new permanent jobs provided by the tax abatement agreement; or is in default of any of the terms or conditions contained in the tax abatement agreement; then in such event the city shall give the owner sixty (60) days’ notice of such failure. The owner shall demonstrate to the satisfaction of the city above mentioned that the owner has commenced to cure such failure within the sixty (60) days above mentioned. In the event the owner fails to demonstrate that he is taking affirmative action to cure his failure, the city shall have three options:
(1) 
The city may renegotiate the abatement agreement with the owner, in which case the current guidelines and criteria governing tax abatement in the city shall apply to the new abatement agreement;
(2) 
The city may determine that good cause exists to cancel the abatement agreement and all abatement of taxes shall terminate immediately; or
(3) 
The city may terminate the abatement agreement and recapture the taxes abated under such agreement.
(b) 
In any of the three options in subsection (a) above, the city shall determine whether default has occurred by the owner in the terms and conditions of the tax abatement agreement and shall so notify any affected jurisdictions.
(Ordinance 2-6-2019-1 adopted 2/6/19)
(a) 
In the event that any type of facility is completed and begins producing goods or services, but subsequently discontinues producing goods and services for any reason, excepting fire, explosion or other casualty or accident or natural disaster or other event beyond the reasonable control of owner for a period of 180 days during the term of a abatement agreement, then in such event the abatement agreement shall terminate and all abatement of taxes shall likewise terminate. Taxes abated during the calendar year in which termination takes place shall be payable to the city by no later than January 31st of the following year. Taxes abated in years prior to the year of termination shall be payable to the city within sixty days of the date of termination. The burden shall be upon the owner to prove to the satisfaction of the city that the discontinuance of producing goods or services was as a result of fire, explosion, or other casualty or accident of natural disaster or other event beyond the control of owner. In the event the owner meets this burden and the city is satisfied that the discontinuance of the production of goods or services was the result of events beyond the control of the owner, then such owner shall have a period of one year in which to resume the production of goods and services. In the event that the owner fails to resume the production of goods and services within one (1) year, then the abatement agreement shall terminate and the abatement of all taxes shall likewise terminate. Taxes abated during the calendar year in which termination takes place shall be payable to the city by no later than January 31st of the following year. Taxes abated in years prior to the year of termination shall be payable to the city within sixty (60) days of the date of termination. The one year time period, hereinabove mentioned, shall commence upon written notification from the city to owner.
(b) 
In the event that the owner has entered into a abatement agreement to make improvements to a facility of any type described in subsection (a) above, but fails to undertake or complete such improvements or fails to create all or a portion of the number of new permanent jobs provided by the abatement agreement, then in such event the city shall give the owner sixty days’ notice of such failure. The owner shall demonstrate to the satisfaction of the city, above mentioned, that the owner has commenced to cure such failure within the sixty (60) days above mentioned. In the event that the owner fails to demonstrate that he is taking affirmative action to cure the failure, then in such event the abatement agreement shall terminate and all abatement of taxes shall likewise terminate. Taxes abated during the calendar year in which termination takes place shall be payable to the city by no later than January 31st of the following year. Taxes abated in years prior to the year of termination shall be payable to the city within sixty (60) days of the date of termination.
(c) 
In the event that the city determines that he owner is in default of any of the terms or conditions contained in the abatement agreement, then in such event the city, shall give the owner sixty (60) days’ written notice to cure such default. In the event such default is not cured to the satisfaction of the city within the sixty (60) days’ notice period, then the abatement agreement shall terminate and all abatement of taxes shall likewise terminate. Taxes abated during the calendar year in which termination takes place shall be payable to the city by no later than January 31st of the following year. Taxes abated in years prior to the year of termination shall be payable to the city within sixty (60) days of the date of termination.
(d) 
In the event that the owner allows ad valorem taxes on property ineligible for tax abatement owed to the city, to become delinquent and fails to timely and properly follow the legal procedures for their protest or contest, then in such event the abatement agreement shall terminate and all abatement of taxes shall likewise terminate. Taxes abated during the calendar year in which termination, under this subparagraph, takes place shall be payable to the city by no later than January 31st of the following year. Taxes abated in years prior to the year of termination shall be payable to the city within sixty (60) days of the date of termination.
(e) 
In the event that the owner, who has executed an abatement agreement with the city, relocates the business for which tax abatement has been granted, to a location outside of the designated reinvestment zone, then in such event, the abatement agreement shall terminate after sixty (60) days’ written notice by the city to the owner. Taxes abated during the calendar year in which termination, under this subparagraph takes place shall be payable to the city by no later than January 31st of the following year. Taxes abated in years prior to the year of termination shall be payable to the city within sixty (60) days of the date of termination.
(f) 
The date of termination as that term is used in this section 11.05.008 shall, in every instance, be the 60th day after the day the city sends notice of default, in the mail to the address shown in the abatement agreement to the owner. Should the default be cured by the owner within the sixty (60) day notice period, the owner shall be responsible for so advising the city and obtaining a release from the notice of default from the city, failing in which, the abatement remains terminated and the abated taxes must be paid.
(g) 
In every case of termination set forth in subsections (a), (b), (c), (d) and (e) above, the city shall determine whether default has occurred by owner in the terms and conditions of the abatement agreement and shall so notify all other affected jurisdictions.
(h) 
In the event that an abatement agreement is terminated for any reason whatsoever and taxes are not paid within the time period herein specified, then in such event, the provisions of Texas Tax Code, section 33.01 will apply.
(Ordinance 2-6-2019-1 adopted 2/6/19)
(a) 
Any notice required to be given by this article shall be given in the following manner:
(1) 
To the applicant or owner.
Written notice shall be sent to the address appearing on the abatement agreement.
(2) 
To the city.
Written notice shall be sent to the address on the abatement agreement.
(b) 
The chief appraiser of the city central appraisal district shall annually assess the real and personal property comprising the reinvestment zone. Each year, the applicant or owner receiving tax abatement shall furnish the chief appraiser with such information as may be necessary for the abatement. Once value has been established, the chief appraiser shall notify the city which levies taxes of the amount of assessment.
(c) 
Upon completion of improvements made to any type of facility as set forth herein, a designated employee or employees of the city having executed an abatement agreement with owner shall have access to the facility to ensure compliance with the abatement agreement.
(d) 
An abatement agreement may be assigned to another owner but only after written consent has been obtained from the city.
(e) 
Each affected jurisdiction shall determine whether or not said affected jurisdiction elects to become eligible to participate in tax abatement. In the event the affected jurisdiction elects by resolution to become eligible to participate in tax abatement, then such affected jurisdiction shall adopt guidelines and criteria by separate resolution forwarding a copy of both resolutions to all other affected jurisdictions.
(f) 
These guidelines and criteria only apply to the city and any company wishing to apply for tax abatement from other taxing jurisdictions will need to contact the applicable taxing jurisdiction for their criteria and guidelines and requirements for applying for tax abatement.
(g) 
In the event of conflict between this article and Texas Tax Code, chapter 312, then in such event the Tax Code shall prevail and these guidelines and criteria interpreted accordingly.
(Ordinance 2-6-2019-1 adopted 2/6/19)
(a) 
These guidelines and criteria are effective upon the date of their adoption by the city council, or on a date as designated by the city council, and will remain in force for two (2) years, at which time all reinvestment zones and abatement agreements created pursuant to its provisions will be reviewed by the city council to determine whether the goals of the abatement program have been achieved. Based upon that review, the guidelines and criteria may be modified, renewed, or eliminated.
(b) 
Prior to the date for review these guidelines and criteria may be modified by a three-fourths (3/4) vote of the entire membership of the city council.
(Ordinance 2-6-2019-1 adopted 2/6/19)