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R-01-11-08-14E1 - 11/8/2001THE STATE OF TEXAS COUNTY OF WILLIAMSON This Tax Abatement Agreement ( "Agreement ") is entered into by and between the City of Round Rock, Texas, a home rule city and municipal corporation of Williamson County, Texas, duly acting herein by and through its Mayor, hereinafter referred to as "City "; and DuPont Photomasks, Inc., a Delaware corporation, duly acting by and through its President or any Vice President, hereinafter referred to as "Owner ". : ODMA \WORLOOY\O: \WOQx\cORR \ UNL \MM." P \OOD19382 /ele TAX ABATEMENT AGREEMENT RECITALS 1 ORIGINAL R- ol- 11-o8- wet WHEREAS, on the 13th day of September, 2001, the City Council, of the City of Round Rock, Texas, adopted Ordinance No. G- 01- 09 -13- 14D1 establishing Reinvestment Zone No. 19A, City of Round Rock, Texas for commercial /industrial tax abatement, hereinafter referred to as "Ordinance No. G- 01- 09- 13- 14D1 ", as authorized by Chapter 312, Tax Code, V.A.T.S. as amended, hereinafter referred to as the "Code "; and WHEREAS, the City has adopted Ordinance No. G- 99- 10- 28 -9B3, which Ordinance adopted appropriate guidelines and criteria governing reinvestment zones and tax abatement agreements to be entered into by the City as contemplated by the Code; and WHEREAS, the contemplated use of the Premises (as hereinafter defined) and Improvements (as hereinafter defined) as well as the terms of this Agreement are consistent with encouraging development in said Reinvestment Zone No. 19A in accordance with the purposes for its creation and are in compliance with Ordinance No. G- 99 -10 -28 -9B3 and the guidelines and criteria adopted by the City and all applicable laws; and WHEREAS, the Improvements constitute a major investment within Reinvestment Zone No. 19A that will substantially increase the appraised value of the property within the zone; and will contribute to the retention or expansion of primary and secondary employment within the City; and WHEREAS, the City finds that there will be no substantial adverse effects on the provision of governmental services or on its tax base and that the planned use of the Premises will not constitute a hazard to public safety, health, or welfare, NOW THEREFORE, the parties hereto do mutually agree as follows: 1. Property Subiect to Agreement. The property to be the subject of this Agreement shall be that property which is more fully described in Exhibit "A," and which is included within the Reinvestment Zone No. 19A. Pursuant to this agreement, such property, namely the JEOL tool and the new 0.10um technology line, shall be subject to this Agreement and is hereinafter referred to as the "Improvements." Reinvestment Zone No. 19A shall be hereinafter referred to as the "Premises," a map of which is included herein within Exhibit "B." 2. Implementation of Improvements. The Owner shall promptly acquire and implement its Improvements as described in the application for tax abatement, (a copy of which is attached hereto as Exhibit "B ") on the Premises. The Improvements shall consist of new equipment to increase the capacity of Owner's existing photomask business. The total acquisition and implementation cost of the Improvements is approximately Twenty -seven Million and no /100 Dollars ($27,000,000.00) for the production equipment. Such Improvements are to be installed on or before December 31, 2001, provided that Owner shall have such additional time to install the Improvements as may be required in the event of "force majeure" if Owner is diligently and faithfully pursuing 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, war, riot, civil commotion, insurrection, governmental or de facto governmental action (unless caused by acts or omissions of Owner), fires, explosions or floods, and strikes. 3. Installation of Improvements. The Owner agrees and covenants that it will diligently and faithfully in a good and workmanlike manner pursue the installation of the Improvements as a good and valuable consideration of this Agreement. Owner further covenants and agrees that all acquisition, installation, and implementation of the Improvements will be in accordance with all applicable state and local laws and regulations or valid waiver thereof. In further consideration, Owner shall thereafter throughout the duration of this 2 Agreement continuously operate and maintain the Improvements or comparable equipment upon the Premises. 4. Provision of lobs. The Owner agrees and covenants that it will provide and /or retain at least the number of jobs on the Premises from the installation date of the Improvements throughout the term of this Agreement according to the following schedule: Date Retain New Total On December 31, 2002 287 2 289 On December 31, 2003 289 3 292 On December 31, 2004 292 2 294 On December 31, 2005 294 2 296 On December 31, 2006 296 1 297 The Owner shall provide to the City annual manpower reports in the form attached hereto as Exhibit "C" and made a part hereof, within sixty (60) days following the end of each calendar year. Regardless of anything contained herein to the contrary, the failure by Owner to provide the number of jobs set out in the above schedule shall not be considered an event of default as defined in paragraph 8 below unless the number of jobs actually provided is less than seventy -five percent (75 %) of the number set out in the schedule. If the actual number of jobs provided at the end of any year is less than the scheduled number but is seventy -five percent (75 %) or more, then the percentage of tax abatement for the following year as provided in paragraph 6 below shall be reduced. The percentage of tax abatement shall be reduced by the same percentage that the actual number of jobs bears to the scheduled number of jobs. By way of illustration, if on December 31, 2004 Owner has provided ten percent (10 %) fewer jobs than is required, then its abatement shall be reduced by ten percentage points (i.e. the 75% abatement shall be reduced ten percentage points to a 65% abatement.) Failure of the Owner to provide at least seventy -five percent (75 %) of the number of jobs required by this Agreement shall be considered an event of default. 5. Application for Tax Abatement. The Owner agrees and covenants that the attached application for tax abatement (Exhibit "B ") is a part of this Agreement, and Owner further warrants that the information provided in that application is true and correct. If any materially false or misleading information is provided in said 3 application, City shall have the discretion to declare this Agreement to be in default and City shall be entitled to the remedies provided for in paragraph 8. 6. Portion of Taxes Abated. Subject to the terms and conditions of this Agreement, and subject to the rights of the holders of any outstanding bonds of the City, a portion of personal property taxes from the Premises otherwise owed to the City shall be abated. The City hereby acknowledges that it is not aware of any terms or conditions of any outstanding bonds which would invalidate this Agreement. Said abatement shall be an amount equal to the below- stated percentages assessed upon the value of the Improvements over the value in the year in which this Agreement is executed, in accordance with the terms of this Agreement and all applicable state and local regulations: Tax Year 2002 100% abatement Tax Year 2003 100% abatement Tax Year 2004 75% abatement Tax Year 2005 50% abatement Tax Year 2006 25% abatement These abatements shall be for five (5) tax years beginning January 1, 2002. 7. Right of Inspection. The Owner further agrees that the City, its agents and employees shall have the right to enter upon the Premises at any reasonable time to inspect the Improvements in order to determine whether the installation of the Improvements is in accordance with this Agreement and all applicable Federal, state, and local laws, ordinances, and regulations or valid waiver thereof. After installation of the Improvements, the City shall have the continuing right to enter upon and inspect the Premises at any reasonable time to determine whether the Premises are thereafter maintained and operated in accordance with this Agreement and all applicable Federal, state, and local laws, ordinances, and regulations. If the City determines that a violation of a Federal, state or local law, ordinance or regulation exists on the Premises, the City may, in addition to any other authorized enforcement action, provide to the Owner written notice of such violation. For the purposes of this Agreement, the Owner shall have ten (10) days from the date of the notice to cure or remedy such violation. If the Owner fails or refuses to cure or remedy the violation within the ten (10) day period, the Owner is subject to the forfeiture, at the discretion 4 of the City, of any right to any tax abatement for a portion of the period or the entire period covered by this Agreement. In addition, the failure or refusal to cure or remedy the aforesaid violation shall be considered a default of this Agreement under paragraph 8. 8. Events of Default. In the event that (1) the Improvements for which an abatement has been granted are not installed in accordance with this Agreement or (2) Owner allows its ad valorem taxes owed the City to become delinquent and fails to timely and properly follow the legal procedures for protest and /or contest of any such ad valorem taxes; or (3) Owner breaches any of the terms or conditions of this Agreement, then this Agreement shall be in default. In the event that the Owner defaults in its performance of (1), (2), or (3) above, then the City shall give the Owner written notice of such default and if the Owner has not cured such default within thirty (30) days of said written notice, this Agreement may be terminated by the City by written notice to Owner. Such notice shall be in writing and shall be delivered by personal delivery or certified mail to: DuPont Photomasks, Inc. Attn.:Executive Vice President & General Counsel 100 Texas Ave. Round Rock, Texas 78664 As liquidated damages in the event of default and in accordance with Section 312.205, Tax Code, V.A.T.S., as amended, all taxes which otherwise would have been paid to the City without the benefit of abatement (without the addition of penalty, but interest will be charged at the statutory rate for delinquent taxes as determined by Section 33.01 of the Tax Code) shall become a debt owed by Owner 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. The City shall have all remedies for the collection of the recaptured tax revenue as provided generally in the Tax Code for the collection of delinquent property taxes. 10. Agricultural Land. It is understood and agreed by the City and the Owner that if the Premises have been designated and taxed as agricultural land pursuant to Chapter 23, Subchapter C, Tax Code, V.A.T.S., this Agreement shall not be effective and no abatement will be granted until Owner has removed the agricultural use designation 5 and all taxes due pursuant to Section 23.55, Tax Code, V.A.T.S., as amended, (roll back taxes) have been paid. 11. Authorizations: a) City. This Agreement was authorized by Resolution of the City Council at its council meeting on the 25th day of October, 2001, authorizing the Mayor to execute the Agreement on behalf of the City. b) DuPont Photomasks, Inc. This Agreement was authorized by the Board of Directors of Owner, which authorization is attached hereto as Exhibit "D ". 12. Miscellaneous provisions. a) City representations. The City represents and warrants that the Premises do not include any property that is owned by a member of its respective council or boards, agencies, commissions, or other governmental bodies approving, or having responsibility for the approval of, this Agreement. b) Agreement binds successors. The terms and conditions of this Agreement are binding upon the successors and assigns of all parties hereto. c) Assignment. This Agreement cannot be assigned by Owner unless written permission is first granted by the City, which permission shall not be unreasonably withheld; provided however, Owner may assign its rights under this Agreement to an entity which is wholly owned by Owner. No assignment shall be approved if the assignor or assignee are indebted to the City for ad valorem taxes or other obligations. d) Conveyance pursuant to financing of Improvements. It shall not be a default of this Agreement for Owner to convey the Premises and /or Improvements to a third party lender for the purpose of financing the installation, purchase, or implementation of the Improvements. As long as Owner is otherwise in compliance with the terms of this Agreement, the owner of the Premises and Improvements, whether the Owner or third party lender, will be entitled to receive the abatements provided for herein. 6 e) Owner acting independently. It is understood and agreed between the parties that the Owner, in performing its obligations hereunder, is acting independently, and the City assumes no responsibilities or liabilities in connection therewith to third parties. f) Owner's Indemnity. During the term of this Agreement, Owner agrees to indemnify and hold the City harmless from any and all kinds of claims, losses, damages, injuries, suits, or judgments which may accrue to Owner, City, or third parties arising out of this Agreement. g) Venue. This Agreement is performable in Williamson County, Texas, and venue for any suit arising hereunder shall be in Williamson County, Texas. 7 Witness our hands this u y ' day of , 2001. ATTEST: ettutAfLuk`O Secretary — 3AP - , City S CHe.IsT /*i e. MA- ATiN62- CITY OF ROUND ROCK, TEXAS DUPONT PHOTOMASKS, INC. 8 RESOLUTION NO. R- O1- 1I- 08 -14E1 WHEREAS,the City Council, on the 13th day of September, 2001, in Ordinance No. G- 01- 09- 13 -14D1, created Reinvestment Zone No. 19A in the City of Round Rock, Texas, and WHEREAS, in accordance with Chapter 312, Tax Code, V.A.T.S. as amended, the City desires to enter into a tax abatement agreement with DuPont Photomasks, Inc., regarding property located in Reinvestment Zone No. 19A, and WHEREAS,the Council has determined that all requirements of the guidelines and criteria adopted by Ordinance No. G- 99- 10- 28 -9B3 have been complied with, Now Therefore BE IT RESOLVED BY THE COUNCIL OF THE CITY OF ROUND ROCK, TEXAS, That the Mayor is hereby authorized and directed to execute on behalf of the City a Tax Abatement Agreement with DuPont Photomasks, Inc., a copy of said agreement being attached hereto as Exhibit "A" and incorporated herein. The City Council hereby finds and declares that written notice of the date, hour, place and subject of the meeting at which this Resolution was adopted was posted and that such meeting was open to the public as required by law at all times during which this Resolution and the subject matter hereof were discussed, considered and formally acted upon, all as required by the Open Meetings Act, Chapter 551, Texas Government Code, as amended. ODMA \WORLDOX \Oi \WDOX \RESOLDTI \R11108E1.WPD /kw TTEST: RESOLVED this 8th day of November, 2001. R CHRISTINE R. MARTINEZ, City Se$etary 2 RO-' A. STLUKA, R., Mayor City of Round Rock, Texas THE STATE OF TEXAS COUNTY OF WILLIAMSON TAX ABATEMENT AGREEMENT 'phis Tax Abatement Agreement ( "Agreement ") is entered into by and between the City of Round Rock, Texas, a home rule city and municipal corporation of Williamson County, Texas, duly acting herein by and through its Mayor, hereinafter referred to as "City "; and DuPont Photomasks, Inc., a Delaware corporation, duly acting by and through its President or any Vice President, hereinafter referred to as "Owner ". RECITALS WHEREAS, on the 13th day of September, 2001, the City Council, of the City of Round Rock, Texas, adopted Ordinance No. G- O1- 09 -13- 14D1 establishing Reinvestment Zone No. 19A, City of Round Rock, Texas for commercial /industrial tax abatement, hereinafter referred to as "Ordinance No. G- 01- 09- 13- 14D1 ", as authorized by Chapter 312, Tax Code, V.A.T.S. as amended, hereinafter referred to as the "Code "; and WHEREAS, the City has adopted Ordinance No. G- 99- 10- 28 -9B3, which Ordinance adopted appropriate guidelines and criteria governing reinvestment zones and tax abatement agreements to be entered into by the City as contemplated by the Code; and WHEREAS, the contemplated use of the Premises (as hereinafter defined) and Improvements (as hereinafter defined) as well as the terms of this Agreement are consistent with encouraging development in said Reinvestment Zone No. 19A in accordance with the purposes for its creation and are in compliance with Ordinance No. G- 99 -10 -28 -9B3 and the guidelines and criteria adopted by the City and all applicable laws; and WHEREAS, the Improvements constitute a major investment within Reinvestment Zone No. 19A that will substantially increase the appraised value of the property within the zone; and will contribute to the retention or expansion of primary and secondary employment within the City; and OOMB\WORLOO % \O: \ W00%\ CORK \GNL \TA%BBDUP \00010J0] .NPO /s1s 1 WHEREAS, the City finds that there will be no substantial adverse effects on the provision of governmental services or on its tax base and that the planned use of the Premises will not constitute a hazard to public safety, health, or welfare, NOW THEREFORE, the parties hereto do mutually agree as follows: 1. Property Subiect to Agreement. The property to be the subject of this Agreement shall be that property which is more fully described in Exhibit "A," and which is included within the Reinvestment Zone No. 19A. Pursuant to this agreement, such property, namely the JEOL tool and the new 0.10um technology line, shall be subject to this Agreement and is hereinafter referred to as the "Improvements." Reinvestment Zone No. 19A shall be hereinafter referred to as the "Premises," a map of which is included herein within Exhibit "B." 2. Implementation of Improvements. The Owner shall promptly acquire and implement its Improvements as described in the application for tax abatement, (a copy of which is attached hereto as Exhibit "B ") on the Premises. The Improvements shall consist of new equipment to increase the capacity of Owner's existing photomask business. The total acquisition and implementation cost of the Improvements is approximately Twenty -seven Million and no /100 Dollars ($27,000,000.00) for the production equipment. Such Improvements are to be installed on or before December 31, 2001, provided that Owner shall have such additional time to install the Improvements as may be required in the event of "force majeure" if Owner is diligently and faithfully pursuing 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, war, riot, civil commotion, insurrection, governmental or de facto governmental action (unless caused by acts or omissions of Owner), fires, explosions or floods, and strikes. 3. Installation of Improvements. The Owner agrees and covenants that it will diligently and faithfully in a good and workmanlike manner pursue the installation of the Improvements as a good and valuable consideration of this Agreement. Owner further covenants and agrees that all acquisition, installation, and implementation of the Improvements will be in accordance with all applicable state and local laws and regulations or valid waiver thereof. In further consideration, Owner shall thereafter throughout the duration of this 2 Agreement continuously operate and maintain the Improvements or comparable equipment upon the Premises. 4. Provision of jobs. The Owner agrees and covenants that it will provide and /or retain at least the number of jobs on the Premises from the installation date of the Improvements throughout the term of this Agreement according to the following schedule: Date Retain New Total On December 31, 2002 287 2 289 On December 31, 2003 289 3 292 On December 31, 2004 292 2 294 On December 31, 2005 294 2 296 On December 31, 2006 296 1 297 The Owner shall provide to the City annual manpower reports in the form attached hereto as Exhibit "C" and made a part hereof, within sixty (60) days following the end of each calendar year. Regardless of anything contained herein to the contrary, the failure by Owner to provide the number of jobs set out in the above schedule shall not be considered an event of default as defined in paragraph 8 below unless the number of jobs actually provided is less than seventy -five percent (75 %) of the number set out in the schedule. If the actual number of jobs provided at the end of any year is less than the scheduled number but is seventy -five percent (75 %) or more, then the percentage of tax abatement for the following year as provided in paragraph 6 below shall be reduced. The percentage of tax abatement shall be reduced by the same percentage that the actual number of jobs bears to the scheduled number of jobs. By way of illustration, if on December 31, 2004 Owner has provided ten percent (10 %) fewer jobs than is required, then its abatement shall be reduced by ten percentage points (i.e. the 75% abatement shall be reduced ten percentage points to a 65% abatement.) Failure of the Owner to provide at least seventy -five percent (75 %) of the number of jobs required by this Agreement shall be considered an event of default. 5. Application for Tax Abatement. The Owner agrees and covenants that the attached application for tax abatement (Exhibit "0") is a part of this Agreement, and Owner further warrants that the information provided in that application is true and correct. If any materially false or misleading information is provided in said 3 application, City shall have the discretion to declare this Agreement to be in default and City shall be entitled to the remedies provided for in paragraph 8. 6. Portion of Taxes Abated. Subject to the terms and conditions of this Agreement, and subject to the rights of the holders of any outstanding bonds of the City, a portion of personal property taxes from the Premises otherwise owed to the City shall be abated. The City hereby acknowledges that it is not aware of any terms or conditions of any outstanding bonds which would invalidate this Agreement. Said abatement shall be an amount equal to the below- stated percentages assessed upon the value of the Improvements over the value in the year in which this Agreement is executed, in accordance with the terms of this Agreement and all applicable state and local regulations: Tax Year 2002 Tax Year 2003 Tax Year 2004 Tax Year 2005 Tax Year 2006 100% abatement 100% abatement 75% abatement 50% abatement 25% abatement These abatements shall be for five (5) tax years beginning January 1, 2002. 7. Right of Inspection. The Owner further agrees that the City, its agents and employees shall have the right to enter upon the Premises at any reasonable time to inspect the Improvements in order to determine whether the installation of the Improvements is in accordance with this Agreement and all applicable Federal, state, and local laws, ordinances, and regulations or valid waiver thereof. After installation of the Improvements, the City shall have the continuing right to enter upon and inspect the Premises at any reasonable time to determine whether the Premises are thereafter maintained and operated in accordance with this Agreement and all applicable Federal, state, and local laws, ordinances, and regulations. If the City determines that a violation of a Federal, state or local law, ordinance or regulation exists on the Premises, the City may, in addition to any other authorized enforcement action, provide to the Owner written notice of such violation. For the purposes of this Agreement, the Owner shall have ten (10) days from the date of the notice to cure or remedy such violation. If the Owner fails or refuses to cure or remedy the violation within the ten (10) day period, the Owner is subject to the forfeiture, at the discretion 4 of the City, of any right to any tax abatement for a portion of the period or the entire period covered by this Agreement. In addition, the failure or refusal to cure or remedy the aforesaid violation shall be considered a default of this Agreement under paragraph 8. 8. Events of Default. In the event that (1) the Improvements for which an abatement has been granted are not installed in accordance with this Agreement or (2) Owner allows its ad valorem taxes owed the City to become delinquent and fails to timely and properly follow the legal procedures for protest and /or contest of any such ad valorem taxes; or (3) Owner breaches any of the terms or conditions of this Agreement, then this Agreement shall be in default. In the event that the Owner defaults in its performance of (1), (2), or (3) above, then the City shall give the Owner written notice of such default and if the Owner has not cured such default within thirty (30) days of said written notice, this Agreement may be terminated by the City by written notice to Owner. Such notice shall be in writing and shall be delivered by personal delivery or certified mail to: DuPont Photomasks, Inc. Attn.:Executive Vice President & General Counsel 100 Texas Ave. Round Rock, Texas 78664 As liquidated damages in the event of default and in accordance with Section 312.205, Tax Code, V.A.T.S., as amended, all taxes which otherwise would have been paid to the City without the benefit of abatement (without the addition of penalty, but interest will be charged at the statutory rate for delinquent taxes as determined by Section 33.01 of the Tax Code) shall become a debt owed by Owner 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. The City shall have all remedies for the collection of the recaptured tax revenue as provided generally in the Tax Code for the collection of delinquent property taxes. 10. Agricultural Land. It is understood and agreed by the City and the Owner that if the Premises have been designated and taxed as agricultural land pursuant to Chapter 23, Subchapter C, Tax Code, V.A.T.S., this Agreement shall not be effective and no abatement will be granted until Owner has removed the agricultural use designation 5 and all taxes due pursuant to Section 23.55, Tax Code, V.A.T.S., as amended, (roll back taxes) have been paid. 11. Authorizations: a) City. This Agreement was authorized by Resolution of the City Council at its council meeting on the 25'" day of Actober, 2001, authorizing the Mayor to execute the Agreement on behalf of the City. b) DuPont Photomasks, Inc. This Agreement was authorized by the Board of Directors of Owner, which authorization is attached hereto as Exhibit "D ". 12. Miscellaneous provisions. a) City representations. The City represents and warrants that the Premises do not include any property that is owned by a member of its respective council or boards, agencies, commissions, or other governmental bodies approving, or having responsibility for the approval of, this Agreement. b) Agreement binds successors. The terms and conditions of this Agreement are binding upon the successors and assigns of all parties hereto. c) Assignment. This Agreement cannot be assigned by Owner unless written permission is first granted by the City, which permission shall not be unreasonably withheld; provided however, Owner may assign its rights under this Agreement to an entity which is wholly owned by Owner. No assignment shall be approved if the assignor or assignee are indebted to the City for ad valorem taxes or other obligations. d) Conveyance pursuant to financing of Improvements. It shall not be a default of this Agreement for Owner to convey the Premises and /or Improvements to a third party lender for the purpose of financing the installation, purchase, or implementation of the Improvements. As long as Owner is otherwise in compliance with the terms of this Agreement, the owner of the Premises and Improvements, whether the Owner or third party lender, will be entitled to receive the abatements provided for herein. 6 e) Owner acting independently. It is understood and agreed between the parties that the Owner, in performing its obligations hereunder, is acting independently, and the City assumes no responsibilities or liabilities in connection therewith to third parties. f) Owner's Indemnity. During the term of this Agreement, Owner agrees to indemnify and hold the City harmless from any and all kinds of claims, losses, damages, injuries, suits, or judgments which may accrue to Owner, City, or third parties arising out of this Agreement. g) Venue. This Agreement is performable in Williamson County, Texas, and venue for any suit arising hereunder shall be in Williamson County, Texas. 7 Witness our hands this day of , 2001. ATTEST: JOANNE LAND, City Secretary CITY OF ROUND ROCK, TEXAS ROBERT A. STLUKA, Mayor DUPONT PHOTOMASKS, INC. Afr 8 Tax Abatement Application City of Round Rock Exhibits A, B, C, D oU PONT DuPont Photomasks, Inc. 131 Old Settler's Blvd. Round Rock, Texas 78664 (512) 310-6000 EXHIBIT "A" Page 1 of 2 Property /Project Description The capital investment in the JEOL tool has precipitated the additional investment for a complete new 0.10um technology line. Whenever, a next generation tool is installed, there are complementary tools, that are required to support the full process of the next generation products (approx. $27M for the line). This investment is critical to our customers, their next generation products, and the migration of sub - micron features. This investment represents the prudent position in the Semiconductor Industry, to ensure leading -edge capability, and therefore, additional market share and resource allocation, as we continue to grow our business. The need for highly skilled personnel will be an attribute of this expansion. Our customer base (Motorola, AMD, Micron, TI, etc.) is driving the technology, from which we need to be ready to support. TOOL & SUPPORT EQUIPMENT FOR PROJECT* 02848 (100NM TECHNOLOGY LINE) MAJOR TOOLS EST. COST VENDOR PO* JEOL JBX- 9000MVII +BT LASER LITHO TOOL 13,160,000.00 JEOL USA 10010486 KLA F27 KLA F77 UITE B CONSTRUCTION CLEANROOM EXTERIOR UPGRADE CLEANROOM ACCESS DOOR UPGRADE PIPING INSULATION JEOL SUPPORT EQUIPMENT AIR SHOWER PEDESTALS UNAXIS SMIF UPGRADE ASYST MINI- ENVIRONMENT ROOM IONIZATION DI WATER METER SHOE CLEANERS MANUAL SMIF POD OPENER DuPont Photomasks, Inc. Tax Abatement Equipment Listing INSPECTION TOOL INSPECTION TOOL SUB -TOTAL Attachment 1 VLR UPGRADE FOR SMIF 5,000,000.00 8,000.000.00 26,160,000.00 MECHANICAL FIRE SUPPRESSION 15,685.00 NORTH STAR VESDA FIRE SUPPRESSION 13,987.00 ATLAS SECURITY SMOKE DETECTORS FIRE SUPPRESSION 1,290.00 ATLAS SECURITY HALON FIRE SUPPRESSION 7,000.00 ATLAS SECURITY 127,335.79 128,745.54 16,098.00 SUB -TOTAL 288,256.00 GRAND TOTAL 27,541,353.33 KLA- TENCOR KLA- TENCOR CLEANROOM MECHANICAL 355,680.00 DYNAMIC SYSTEMS INC. 10005267 10009207 CLEANROOM ARCHITECTUAL 288,045.00 DAW TECHNOLOGIES CONTROLS I &E CONTROLS 49,382.00 POWER QUALITY ENGINEERING 10010624 REYNOLDS CO 10010626 INOTEK 10010622 ELECTRICAL 180 CONTROLS 51,369 -00 WK JENNINGS ENGINEERING I &E CONTROLS 38,500.00 POWER QUALITY ENGINEERING 10010623 SUB - TOTAL 1,083,087.33 57,146.00 DYNAMIC SYSTEMS INC. WIC JENNINGS 12,000.00 ECHNICAL MANUFACTURING CORP10010495 80,000.00 20,000,00 80,910.00 26,500.00 6,300.00 5,400.00 9/11/01, RR JEOL Abatement.xls, List of equip Abatement *1 EXHIBIT "B" APPLICATION FOR TAX ABATEMENT This is to certify that the statements contained herein are true and correct. The signers hereof are authorized to make these statements on behalf of the applicant. The filing of this document acknowledges familiarity and conformance with guidelines and criteria for granting tax abatement. This application will become part of the agreement which shall be enforceable and binding on the applicant. False representations will be grounds for terminating the agreement. Any such false statements shall be considered a default which renders the agreement void. This application should be filed with the City Manager of the City of Round Rock, 221 East Main Street, Round Rock, Texas 78664. I. APPLICANT INFORMATION: DATE:September 10, 2001 Company Name: DuPont Photomasks, Inc. Address: 131 Old Settlers Blvd. Round Rock, TX 78664 II. PROJECT INFORMATION: A. Description of area to be designated as reinvestment zone: (attach map) The area has already been designated as a reinvestment zone. Refer to attached map. B. Description of eligible improvements (real property) to be constructed: Not Applicable C. Current assessed value: Not Applicable Revised 10/26/00 Page 3 Reinvestment Zone 19A DuPont Photomoasks, Inc. D. Estimated value of eligible improvements: building:Not Applicable equipment: $27,000,000 Refer t.n 1tt.rhmant 1 fnr �Ar�i1A4 equipment listing. E. Description of ineligible (taxable) property to be included in project: Not Applicable F. Estimated value of ineligible property: Not Applicable G. Estimated value of site as of January 1 preceding abatement agreement: Land: Improvements: Personal Property: H. This project is: ( ) A New Plant ( ) An Expansion ( A Modernization If Modernization: Estimated economic life of existing plant: Added economic life from modernization: I. Tax abatement 100 100 75 50 25 III. ECONOMIC INFORMATION: $5.500.000 $6,402,682 $71.284,540 n a 5 requested: % of eligible property for year 1. % of eligible property for year 2. % of eligible property for year 3. % of eligible property for year 4. % of eligible property for year 5. years years A. Construction Estimates: See statement below and Attachment #2 Commencement Date: Completion Date: # of Construction Jobs * ** Only construction for remodeling of the cleanroom suite where the tools will be housed will take place on this project. The DPI cleanroom is classified as tangible personal property not real property. Page 4 Revised 10/2e/u0 TOOL & SUPPORT EQUIPMENT FOR PROJECT # 02848 (100NM TECHNOLOGY LINE) MAJOR TOOLS JEOL JBX- 9000MVII +BT KLA F27 KLA F77 SUITE B CONSTRUCTION CLEANROOM EXTERIOR UPGRADE CLEANROOM ACCESS DOOR UPGRADE PIPING INSULATION CLEANROOM ARCHITECTUAL CONTROLS ELECTRICAL ENGINEERING JEOL SUPPORT EQUIPMENT DuPont Photomasks, Inc. Tan Abatement Equipment Listing LASER LITHO TOOL 13,180,000.00 JEOL USA 10010486 INSPECTION TOOL INSPECTION TOOL SUB -TOTAL Attachment 1 EST. COST VENDOR PO# 5,000,000.00 KLA- TENCOR 8,000,000.00 KLA- TENCOR 26,160,000.00 MECHANICAL FIRE SUPPRESSION 15,685.00 NORTH STAR VESDA FIRE SUPPRESSION 13,987.00 ATLAS SECURITY SMOKE DETECTORS FIRE SUPPRESSION 1.290.00 ATLAS SECURITY HALON FIRE SUPPRESSION 7,000.00 ATLAS SECURITY CLEANROOM MECHANICAL 355,660.00 DYNAMIC SYSTEMS INC. 127,335,79 128,745.54 16,098.00 SUB -TOTAL 1,083,097.33 SUB -TOTAL 288,256.00 GRAND TOTAL 27,541,353.33 288,045.00 DAW TECHNOLOGIES 10005267 10009207 18E CONTROLS 49,382.00 POWER QUALITY ENGINEERING 10010624 REYNOLDS CO 10010628 INOTEK 10010822 18E CONTROLS 51,389.00 WK JENNINGS I8E CONTROLS 38,500.00 POWER QUALITY ENGINEERING 10010623 AIR SHOWER 57,146.00 DYNAMIC SYSTEMS INC. WK JENNINGS PEDESTALS 12.000.00 ECHNICAL MANUFACTURING CORP10010495 UNMIS SMIF UPGRADE VLR UPGRADE FOR SMIF 80,000.00 ASYST MINI - ENVIRONMENT 20,000.00 ROOM IONIZATION 80,910.00 DI WATER METER 26,500.00 SHOE CLEANERS 6,300.00 MANUAL SMIF POD OPENER 5,400.00 Attachment 2 Description of Remodeling /Construction in Cleanroom (Tangible Personal Property) Required for the Project Installation of an advanced production line at the DuPont Photomasks — Round Rock Manufacturing facility will include rework of Suite B, and installation of capital equipment. Rework of Suite B is composed of architectural ( cleanroom walls, flooring, ULPA filtration ); mechanical ( airhandlers, process piping, fire suppression ); Instrumentation and Electrical ( UPS, cleanroom environmental controls ). This rework will result in a sub Class 1 cleanroom environment that will meet the lithography equipment's facility requirements. Local Transfer Total Est. Salaries 2 2 8n non 3 3 12n,nno 2 2 80,000 2 2 80.000 1 1 40,000 B. Estimated number of jobs to be created: 1. December 31, 2002 2. December 31, 2003 3. December 31, 2004 4. December 31, 2005 5. December 31, 200 C. Other estimated taxes generated by project: Sales Tax: Not Applicable Other (Identify): Not Applicable D. The proposed reinvestment zone is located in: City: County: School District: Other Taxing Jurisdiction: v/), Round Rock Williamson Brushy Creek WCID Signatu/e of Authorized Company Official John M. Lynn, EVP_Oeneral Counsel & Secretary Printed Name and Title of Authorized Company Official Company Representative to be contacted: Name:Mark Bjorge Title:Tax Manager Address: 131 Old Settlers Blvd. Upon receipt of the application, the City of Round Rock may also require copies of the latest annual stockholders report, audited financial statements, bank references, and any other information required to evaluate the application. Telephone No.: 512-310-6539 Revised 10/26/00 Round Rock, TX 78664 Round Rock Independent School District (RRISD) Page 5 VERIFICATION STATE OF TEXAS COUNTY OF WILLIAMSON BEFORE ME, the undersigned Notary Public, on this day personally ( a � p (\A peared JOHN M. L.WNN , EVP Genetx Ccuntel (title) of DCC�O✓1 1 11mTO�145 1110. a- Sec-0a (Owner), being by me duly sworn on his oath deposed and said that he is duly qualified and authorized in all respects to make this affidavit; that he has read the above and foregoing Application For Tax Abatement; and that every statement contained in the Application is within his knowledge and true and correct. /30 SUBSCRIBED AND SWORN TO BEFORE ME on the � day of 5ciprui ,eg.,, 2003_, to certify which witness my hand and official seal. C. D. SCHEDLER MY COMMISSION EXPIRES March 16, 2002 Revised 10/26/00 Notary Public, State of Texas Printed Name: e 1). ScJi ecd /e +' My Commission Expires: 3//419.00 Page 6 EXHIBIT "C" Manpower Report I, (name), (title) of (Owner) do certify that on December 31, 200 there were full time employees at (Company). STATE OF TEXAS COUNTY OF WILLIAMSON § Signature: Printed Name: Title: Date: BEFORE ME, the undersigned Notary Public, on this day personally appeared of (Owner) , being by me duly sworn on his oath deposed and said that he is duly qualified and authorized in all respects to make this affidavit; and that every statement contained in the Manpower Report is within his knowledge and true and correct. SUBSCRIBED AND SWORN TO BEFORE ME on the day of , 200, to certify which witness my hand and official seal. Notary Public, State of Texas Printed Name: My Commission Expires: Mark Stephen Syrnic Assistant Secretary [Seal] EXHIBIT D Resolution of the Board of Directors DUPONT PHOTOMASKS, INC. SECRETARY'S CERTIFICATE I, Mark Stephen Syrnick, Assistant Secretary of DuPont Photomasks, Inc. (the "Corporation "), a corporation existing under the laws of the State of Delaware, do hereby certify that the following is a true and correct copy of a resolution duly adopted by the Board of Directors of the Corporation on December 21, 1995. I do further certify that such resolution remains in full force and effect: RESOLVED, that the Chairman, President, any Executive Vice President, the Treasurer or any Assistant Treasurer, together with the Secretary or Assistant Secretary of the Corporation hereby are authorized to sign and execute on behalf of this Corporation any and all proposals, contracts, and/or indemnity, surety or guaranty bonds or agreements necessary in connection with its business with national, state or local governments, corporations, partnerships, individuals, whether in the United States, the Commonwealth of Puerto Rico, territories of the United States or foreign countries. IN WITNESS WHEREOF, I hereto set my signature and the Seal of the Corporation this 28 day of August, 2001. SENT BY: CAPITOL APPRAISAL GROUP; 5123458589; AUG -18 -01 15:10; PAGE 2/2 ._ _.. .._ ..,,, ncnv l�na x q� 1®001 L ioARD DFPICEas CLAM= POW11.1. caMR MSON TRIODO D4l.ERMAM VIcI cHAraPEi9a1+ TOM GUMMI rARYA'R9. Rrt 'November 4, 1999 TRAVIS CENTRAL APPRAISAL DISTRICT 1996 -- 1994 1991 & Prior Years ArrcoRY C11RTA?FRAfsER TRAVIS CENTRAL APPRAISAL DISTRICT YEAR 2000 PRESENT VALUE FACTORS SEMI- CONDUCTOR MANUFACT[IRINO EQUIPMENT Year Acquired % fined 1999 77% 1998 --- - -- — 5144 24% 1995 14% 9% 1993 fi% 1992 3% 2% 30ARD MOM= x11trrNACx HUtAIMINICk ,Oserosl8R61ADOR lemma cans MASIMAR'1'P/r= NRIAA MUM= PA. box la99x7 Ant CI 13112 PAR% Ukiv AUSTIN, TIOCA5 -you (222) 43 TDD (511) 04.335s ?papa:1MU71 DATE: November 2, 2001 SUBJECT: City Council Meeting — November 8, 2001 ITEM: 14.E.1. Consider a resolution authorizing the Mayor to execute a Tax Abatement Agreement with DuPont Photomasks, Inc Resource: Joe Vining, Planning Director History: This will be the second tax abatement agreement with DuPont Photomasks, Inc. The Reinvestment Zone was re- instated as RZ 19A at the September 13, 2001 Council meeting. Funding: N/A Cost: Over a five year period at the current ad valorem tax rate, the value of the abatement will be worth approximately $312,142. Outside Resources: None Impact: DuPont is investing $27 Million Dollars to upgrade their facility with the latest technology. Benefit: This investment will result in the creation of ten new jobs and a significant increase in taxable tangible property. Public Comment: In accordance with state tax code, each taxing unit was mailed a copy of the agreement by certified mail On September 26, 2001. Sponsor: Planning and Community Development Department Mayor Robert A, Stluka, Jr. Mayor Pro-tem Torn Nielson Council Members Alan McCraw Carrie Pitt Earl Palmer Isabel Callahan Cary Coe City Manager Robert L. Bennett, Jr. City Attorney Stephan L Sheets CITY OF ROUND ROCK January 30, 2002 Mr. Mark Bjorge, Tax Manager DuPont Photomasks 131 Old Settlers Blvd. Round Rock, TX 78664 Dear Mr. Bjorge: 221 East Main Street Round Rock, Texas 78664 512- 218 -5400 The Round Rock City Council approved Resolution No. R- 01- 11 -08- 14E1 at their regularly scheduled meeting on November 8, 2001. This resolution approves the Tax Abatement Agreement with DuPont Photomasks, Inc., for Reinvestment Zone No. 19A. Enclosed is a copy of the resolution and original agreement for your files. If you have any questions, please do not hesitate to contact Joe Vining at 218 -5428. ncerely�,, Christine R. Martinez City Secretary Enclosures Fax: 512- 218 -7097 1- 800 - 735 -2989 TDD 1- 800 -735 -2988 Voice www.ci.round- rock.tx.us