Minutes April 12, 1990CITY OF DENTON CITY COUNCIL MINUTES
APRIL 12, 1990
Joint Session of the City of Denton City Council, the Denton
Independent School District and the Denton County Commissioners
on Thursday, April 12, 1990, at 7:00 p.m. in the Denton
Independent School District Administration Building, 1307 N.
Locustt Denton, Texas.
PRESENT:
Mayor Stephens; Council Members Alexander, Boyd,
Gorton, and McAdams.
ABSENT:
Mayor Pro Tem Ayer and Council Member Hopkins.
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Bettye Myers, DISD Board President, called the DISD Board of
Trustees to order after declaring a quorum present.
Ray Stephens, Mayor-City of Denton, declared a quorum of
Council Members present and called them to order.
The County did not have a quorum present with two
representatives, Commissioner Don Hill and Commissioner Lee
Walker.
Bettye Myers, DISD, stated that this was a first for all three
entities to hold a joint meeting on a matter which related to
each entity.
Ray Stephens, Mayor-City of Denton, felt it was a great
achievement for all three entities to have worked on the
policy. He suggested the term "investment incentive" might be
a better term then "tax abatement" because it more accurately
described the objectives.
Don Hill, County Commissioner, stated that the County was in a
different position in that it 'represented all the
municipalities and ISD'S in the County. The County had passed
a general policy on tax abatement which stated that the County
was interested in tax abatement and would consider a proposal
from any municipality brought to them.
Lloyd Harrell, Denton City Manager and Chairman of the Tax
Abatement Committee, stated that this had been a team effort
with all the entities. He introduced the members of the Tax
Abatement Committee and reviewed the background of the
development of the policy. The development included fact
finding sessions involving discussions with eleven different
"experts", and the review of policies from other cities. The
philosophical conclusion of the Committee was that they were
opposed to a tax abatement program as it was economically
difficult to justify and promoted unequal treatment among tax
payers within the taxing jurisdiction. However, the Committee
unanimously concluded that tax abatements were used in many
states and was becoming very popular and widely used in Texas.
If the City were going to compete, a reasonable tax abatement
policy needed to be adopted on all three taxing levels.
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City of Denton City Council Minutes
April 12, 1990
Page 2
The policy would be considered on a case-by-case basis with a
formal application process for new, expanding and modernizing
basic industries, corporate office headquarters and
distribution centers.
Randall Boyd, Denton City Council, asked for definition of
"basic industry".
Harrell replied that the Denton Development Guide had been used
as a reference point which defined the "basic industry" in
regards to how much of the products were exported out of the
community for consumption.
Harrell then reviewed the formula for the value and term of the
abatement. For a larger project, a longer period could be
given at the 25% level.
Council Member Boyd asked if the basis was the value of the
structure.
Harrell replied that initially the Committee recommended that
the value be limited to the value of structures. Personal
property had now been added to that value since the three
entities had adopted the Freeport Amendment. Harrell continued
that if a current industry expanded or relocated, the actual
value of the structure would be multiplied by 125% prior to
utilizing Table I which would give the industry another year or
so of abatement. Applicants agreeing to extend infrastructure
improvements to improve other industrial sites may be eligible
for a greater tax benefit. The agreement would be a legal
agreement between the company and the taxing jurisdictions.
Adjustments had been made to the January 10, 1990 document
which included wording changes, a clarification and reduction
of questions from 33 to 28, and the application of personal
property as well as buildings to the abatement. A summary of
the policy indicated that it was a cooperative partnership with
the three taxing entities, it was competitive but reasonable
and was an innovative policy.
The public hearing was opened.
Chuck Carpenter, Denton Chamber of Commerce,
stating the increment financing portion was
commended the three bodies for their work.
spoke in favor
excellent. He
Russell Bates stated he was in favor of tax abatement and felt
it was the economic development of the 90's. He also commended
the separate governing bodies working together as a unit to
work for the betterment of the County and City.
City of Denton City Council Minutes
April 12, 1990
Page 3
Pam Anderson, representing the Perot Group, read a statement of
support for the proposed policy.
Roy Appleton, Jr., representing the Denton Publishing Company
and the Economic Development Advisory Board, stated that if all
things were equal, they would not be at this meeting and would
be opposed' to any type of tax abatement. Most industries that
came into a community first asked for specific information
which include a question on possible tax abatement. It was
very important to be competitive and heartily endorsed the
policy.
Fred Pole, Chairman-Denton Chamber of Commerce, stated that the
policy allowed the entities to be competitive without being a
give-away community. He felt that one of the highlights was
that the entities were not under any obligations to grant an
abatement and all applicants would be considered on a
case-by-case basis. He agreed with Mayor Stephens that "tax
abatement" could be replaced with "investment incentive". On
behalf of the Chamber of Commerce, he recommended adoption.
Jerry Cott, Sundown Ranch, stated that the public needed to
understand that tax abatement was just one tool to help sell
the community to other people. The abatement might
temporarily give up money but would bring people who would
spend money and purchase goods and services in Denton County
and in the City. The City was competing not just with the
Metroplex but also with the international community.
Fred Gossett, favored the tax abatement which was one way to
help the City of Denton to become the great city it could be.
Jack Miller, stated that he was philosophically opposed to
abatements but felt it was something that must be done. He
felt it was a step in the right direction and endorsed the
recommendations of the Committee.
John Trent offered a rewording or addition of the application
process. He suggested inserting a time frame for a response
from the City. This would give an indication to the applicant
that the application had been received and a possible time
frame for consideration. He felt the tax abatement would help
Denton in the future.
Linnie McAdams, Denton Council Member, stated that she pleased
to see the three entities working together and was disappointed
that more "public" was not present to speak on the issue. She
felt it was a marvelous effort.
Carl Anderson, Vice-Chairman-Denton Chamber of Commerce and
Vice-Chairman -United Way, commended the Committee's work and
endorsed their action.
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City of Denton City Council Minutes
April 12, 1990
Page 4
With no further business, Gorton
adjourn the Denton City Council.
Meeting adjourned at 8:05 p.m.
motioned, Boyd seconded to
Motion carried unanimously.
Commissioner Don Hill stated that it was important that the
County was involved in the process from the beginning. He
hoped that other cities would take that into account as Denton
had done.
Bettye Myers stated that it was unusual for three such entities
to cooperative in such a venture and that the School District
appreciated that cooperation.
Holt motioned, Hudspeth seconded to adjourn the DISD Board of
Trustees. Motion carried unanimously.
With no further business, final adjournment was at 8:10 p.m.
J~FEK//WALTERS
SECrEtARY
CiTY OF DENTONt TEXAS
R H
CITY O~ DENTON, TEXAS
3256C