Loading...
R-98-12-22-10B2 - 12/22/1998' ITHE STATE OF TEXAS � a COUNTY OF WILLIAMSON TAX ABATEMENT AGRR,FMENT 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 and Travis Counties, Texas, duly acting herein by and through its Mayor, hereinafter referred to as "City ", and OPUS REAL ESTATE TEXAS I LIMITED PARTNERSHIP, a Delaware limited partnership ( "Opus "), duly acting by and through its General Partner, and TREND TECHNOLOGIES TEXAS, L.P. a Texas limited partnership ( "Trend "), duly acting by and through its General Partner (Opus and Trend are sometimes hereinafter collectively referred to as "Owners "). RECITALS WHEREAS, on the llth day of June, 1998, the City Co nCil, of the City of Round Rock, Texas, adopted Ordinance No. G- 98- 06- 11 -12A1 establishing Reinvestment Zone No. 22, City of Round Rock, Texas for commercial /industrial tax abatement, hereinafter referred to as "Ordinance No. G- 98- 06- 11- 12A1 ", 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- 97- 10- 09 -9F, 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, Opus, as Landlord, and Trend, as Tenant, have entered into an Industrial Lease Agreement for Trend's use and occupancy of the Premises (as hereinafter defined); 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. 22 in accordance with the purposes for its creation and are in compliance with Ordinance No. G- 97- 10 -09 -9F 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. 22 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 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. The property to be the subject of this Agreement shall be that property included within the Reinvestment Zone No. 22 which is more fully described in Exhibit "A" which is made a part hereof and shall be hereinafter referred to as the "Premises." 2. •, •r • ,i• . - 11 - , The Owners have commenced construction of their facility as described in the applications for tax abatement, (copies of which are attached hereto as Exhibits "B -1" and "B -2 ") on the Premises, said facility hereinafter.referred to as "Improvements. ") The Improvements shall consist of a newly constructed office and manufacturing building ( "Building ") containing approximately 120,000 square feet, and manufacturing equipment ( "Equipment ") more fully described in Exhibit "C." The total construction cost of the Building is approximately Four Million, Four Hundred Thousand Dollars .($4,400,000). The total cost of the Equipment is approximately Twelve Million Dollars ($12,000,000.00). The Building is to be substantially complete and the Equipment delivered and /or installed on or before December 31, 1998; provided that Owners shall have such additional time to complete and install the Improvements as may be required in the event of "force majeure," if Owners are diligently and faithfully pursuing completion and installation of the Improvements. For this purpose, "force majeure" shall mean any contingency or cause beyond the reasonable control of Owners 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 Owners), fires, explosions or floods, and strikes. The date of completion of the Improvements shall be defined as the date a Certificate of Occupancy is issued by the City. 3. •u. - •. • 11. • - +1 - 9 The Owners agree and covenant that they will diligently and faithfully in a good and workmanlike manner pursue the completion and installation of the Improvements as a good and valuable consideration of this Agreement. Owners further covenant and agree that all construction and installation of the Improvements will be in accordance with all applicable state and local laws and regulations or pursuant to a valid waiver thereof. In further consideration, Owners shall thereafter, from the date a 2 ' Certificate of Occupancy is issued until the expiration of this Agreement, continuously operate and maintain the Premises as an office, manufacturing and warehouse facility. 4. Provision of john The Owners agree and covenant that they will provide and /or retain at least the number of jobs on the Premises from the completion date of the Improvements and throughout the term of this Agreement according to the following schedule: Date Retain New Total. 12/31/98 n/a 211 211 12/31/99 211 11 222 12/31/00 222 11 233 12/31/01 233 11 244 12/31/02 244 0 244 Trend shall provide to the City annual manpower reports in the form attached hereto as Exhibit "D" 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 Trend to provide the number of jobs set out in the above schedule shall not be considered an event of default as defined in paragraph 10 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 7 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, 2000, Trend has provided ten percent (10 %) fewer jobs than is required, then Owners' abatement for 2001 shall be reduced by ten percentage points (i.e. the 75% abatement shall be reduced ten percentage points to a 65% abatement.) Failure of Trend to provide at least seventy -five percent (75 %) of the number of jobs required by this Agreement shall be considered an event of default on the part of Owners. 6. 4.. .. . - - +1 - . The Owners agree and covenant that the attached applications for tax abatement (Exhibits "B -l" and "B -2 ") are a part of this Agreement, and each Owner further warrants that the information provided in its application is true and correct. If any materially false or misleading information is provided in said applications, City shall have the discretion to 3 declare this Agreement to be in default and City shall be entitled to the remedies provided for in paragraph 10. 7. 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 ad valorem real and personal property taxes from the Premises otherwise owed to the City shall be abated. The abatement of the real property taxes shall be limited to the increase in assessed value of the Premises over the value in the year in which this Agreement is executed, provided such increase is directly attributable to the new construction. The abatement of personal property taxes shall be limited to the assessed value of the Equipment described in paragraph 2. 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 increased valus of the Premises and Improvements over the assessed 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 1999 Tax Year 2000 Tax Year 2001 Tax Year 2002 Tax Year 2003 100% abatement 100% abatement 75% abatement 50% abatement 25% abatement These abatements shall be for five (5) tax years beginning January 1, 1999. It is the intention of the parties hereto that Owner shall not be entitled to an abatement for any increase in value of the Premises which is not directly attributable to the Improvements. 8. Bight of Inspection The Owners further agree 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 construction and 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 completion 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 local laws, ordinances, and regulations. If the City determines that a violation of a local law, ordinance or regulation exists on the 4 Premises, the City, in addition to any other authorized enforcement action, shall provide to the Owners written notice of such violation. For the purposes of this Agreement, the Owners shall have ten (10) days from the date of the notice to cure or remedy such violation. If the Owners fail or refuse to cure or remedy the violation within the ten (10) day period, the Owners are subject to the forfeiture, at the discretion of the City and upon written notice to Owners, 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 10. 11 • • 11 • 9. Premises The Owners agree that upon completion of the Improvements to add, and that during the term of this Agreement to retain real property with a taxable value of not less than $4,850,000. Within sixty (60) days following completion of the Improvements and by March 1, of each year thereafter, Owners shall provide to the City documentation showing to the satisfaction of the City that the value of taxable real property is in compliance with the foregoing. 10. Events of Default. In the event that (1) the Improvements for which an abatement has been granted are not completed in accordance with this Agreement or (2) Owners allow their 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) Owners breach any of the terms or conditions of this Agreement, then this Agreement shall be in default. In the event that the Owners default in their performance of (1), (2), or (3) above, then the City shall give the Owners written notice of such default. If the default can be cured by the payment of money or the posting of a bond or other collateral acceptable to the City, the Owners shall have thirty (30) days to cure such default. If the default cannot be cured by the payment of money or the posting of a bond or other collateral, and the Owners are diligently pursuing such cure, the Owners shall have sixty (60) days to cure such default. If the Owners do not cure such default as aforesaid, this Agreement may be terminated by the City by written notice to Owners. Such notice shall be in writing and shall be deemed delivered upon receipt when sent by personal delivery or certified mail to the names and addresses set forth in paragraph 13(g)below. 5 • The parties acknowledge that actual damages in the event of default would be speculative and difficult to determine. Therefore, as the City's sole and exclusive remedy, the City may recover 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 Owners 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. However, no interest shall accrue for abated taxes until the applicable cure period set forth above has expired, and then interest shall only accrue as to taxes then becoming due pursuant to this Paragraph 10. 11. Agricultural land It is understood and agreed. by the City and the Owners 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 Owners have removed the agricultural use designation and all taxes due pursuant to Section 23.55, Tax Code, V.A.T.S., as amended, (roll back taxes) have been paid. 12. Authorizations. a) City This Agreement was authorized by Resolution of the City Council at its council meeting on the .22 day of -Oc "`ae" 1998, authorizing the Mayor to execute the Agreement on behalf of the City. b) Opii,s. This Agreement was authorized by the Board of Directors of the General Partner of Opus on the 16th day of December, 1998, which authorization is attached hereto as Exhibit "E ". c) Trend This Agreement was authorized by the Board of Directors of the General Partner of Trend Technologies Texas, L.P. on the 23rd day of July, 1998, which authorization is attached hereto as Exhibit "F ". 13. a) Djtyxepresentations The City represents and warrants that the Premises do not include any property that is owned by a member of its council or boards, agencies, commissions, or 6 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 Owners unless written permission is first granted by the City, which permission shall not be unreasonably withheld; provided however, Owners may assign their rights under this Agreement to an entity which is wholly owned by Owners. No assignment shall be approved if the assignor or assignee are indebted to the City for delinquent ad valorem taxes or other obligations. d) Owners acting independently It is understood and agreed between the parties that the Owners, in performing their obligations hereunder, are acting independently, and the City assumes no responsibilities or liabilities in connection therewith to third parties. e) Ownsrs's Indemnity During the term of this Agreement, Owners agree to indemnify and hold City harmless from any and all kinds of claims, losses, damages, injuries, suits, or judgments which may accrue to Owners, City, or third parties arising out of this Agreement. f) Venue This Agreement is performable in Williamson County, Texas, and venue for any suit arising hereunder shall be in Williamson County, Texas. g) Notice Any notices required herein shall be in writing and shall be deemed delivered upon receipt when sent by personal delivery or certified mail to may be delivered to the addresses set forth below: If to Opus: Prior to December 31 1998 Opus Real Estate USA I, L.L.C. 800 Opus Center 9900 Bren Road East Minnetonka, MN 55343 Attn: Chief Financial Officer Facsimile No.: (612) 936 -9808 - 1 - - 11 . • • • Opus Real Estate USA I, L.L.C. 10350 Bren Road West 7 Minnetonka, MN 55343 Attn: Chief Financial Officer Facsimile No.: (612) 656 -4755 With copy to: Prior to December 31. 1998 Opus U.S. Corporation 900 Opus Center 9900 Bren Road East Minnetonka, MN 55343 Attn: Brad J. Osmundson Facsimile No.: (612) 936 -9808 If to Trend: After December 31, 1998 Opus Corporation 10350 Bren Road West Minnetonka, MN 55343 Attn: Brad J. Osmundson Facsimile No.: (612) 656 -4755 Trend Technologies Texas, L.P. Old Settlers Boulevard Round Rock, Texas 78664 Attention: Jon Beard With copy to: Gibson, Dunn & Crutcher, L.L.P. 1717 Main Street Suite 5400 Dallas, Texas 75201 Attention: David L. Herbert If to the City:City of Round Rock 221 E. Main Street Round Rock, Texas 78664 Attention: Robert L. Bennett 8 With copy to: Brown McCarroll Sheets & Crossfield, L.L.P. 309 E. Main Street Round Rock, Texas 78664 Attention: Stephan L. Sheets h) Counterparts. This Agreement may be executed in one or more counterparts, each and all of which shall constitute one and the same agreement. Witness our hands this 2 day of December, 1998. ATTEST; CITY F ROUND ROCK, TEXAS E CHARLES CUUL'PXAR, Mayor LAND, City Secretary OPUS REAL ESTATE TEXAS I LIMITED PARTNERSHIP, a Delaware limited partnership By: Opus Real Estate USA I, L.L.C., a Delaware limited liability company By: TREND TECHNOLOGIES TEXAS, L.P., a Texas limited partnership By: TREND TECHNO California By: 9 f�rYtil �2c�s its fot;fLczfac�Ll EXHIBIT 'A" Lot 2B, Block "C ", AMENDING PLAT OF THE REPLAT OF BLOCK `C' CRYSTAL PARK, a subdivision in Williamson County, Texas, according to the map or plat thereof, recorded in Cabinet Q, Slide(s) 173 -174 of the Plat Records of Williamson County, Texas. 10 EXHIBIT "B —! txabmt.3.14.95 L APPLICANT INFORMATION: 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. Company Name: Opus South Corporation • Address: IL PROTECT INFORMATION: 12225 Greenville Ave., Suite 900 Dallas, Texas 75243 DATE: A. Description of area to be designated as reinvestment zone: (attach map) Lot 2 of the Replat of Lot 2A of the Replat of Block C Crystal Park B. Description of eligible improvements (real property) to be constructed: 120.000 +/- S.F. Office /Manufacturing Building Da rki nr and Trnrk rnnrt - rnnrrete Building Shell - tilt wall construction /steel frame C. Current assessed value: (Land only) $450,000 for approximately nine acres. D. Estimated value of eligible improvements: building: $4, 400,000 equipment: Page 1 txabmt.3.14.95 Description of ineligible (taxable) property to be included in project F. Estimated value of ineligible property: 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 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. III. ECONOMIC INFORMATION: A. Construction Estimates: Commencement Date: March 2, 1998 Completion Date: July 7, 1998 # of Construction Jobs B. Estimated number of jobs to be created: 1. December 31, 199 2. December 31, 199 3. December 31, 199 4. December 31, 199 5. December 31, 199 $610,000 $380.000 (,site work /retention pond) years years Local Transfer Total Est. Salaries Page 2 C. Other estimated taxes generated by project: Sales Tax: Other (Identify): D. The proposed reinvestment zone is located in: City: Round Rock County: Williamson School District: Round Rock Independent School District (RRISD) Other Taxing Jurisdiction: Brushy Creek WCID iature of Authorized Company Official James F. Kline, Regional Vice President Printed Name and Title of Authorized Company Official Company Representative to be contacted: 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. txabmt.3.14.95 Name: Steven Chilton Address: 12225 Greenville Ave., Dallas, Texas 75243 Telephone No.: 972 480 9787 Title: Sr. Real Estate Manager Suite 900 Page 3 STATE OF TEXAS lDalla.S COUNTY OF JE ;tAY TRA3UE My Commission Expires MAY S. 20C1 txabmt.3.14.95 VERIFICATION BEFORE ME, the undersigned Notary Public, on this day personally appeared ,clrrten r Kline Res. Vice Pres,dent(title) of Opus Sou C-0r�ors 'p (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. SUBSCRIBED AND SWORN TO BEFORE ME on the 3 day of Rp 19 q`3, .to certify which witness my hand and official seal. No .. Public,' tate of Texas Printed Name: Se mac/ -- Tra b t e. My Commission Expires: ✓)'inci , goo l s tci-certify s hr ilin ine: ag iertt teal :attc lair AP t , EXHIBIT "13 APPT_ICATION FOR TAX ABATEMENT . that the statements contained herein are true and correct. The reof are authorized to make these statements on behalf of the applicant. ; of this document acknowledges familiarity and conformance with and criteria for granting tax abatement. This application will become part eement which shall be enforceable and binding on the applicant. False .itions will be grounds for terminating the agreement. Any such false l shall be considered a default which renders the agreement void. This :t should be filed with the City- Manager of the City of Round Rock, 221 Street, Round Rock, Texas 78664. DATE: "`file f 178 ? LICAN"I' INFORMATION: pany Name: Trend Technologies.•Texas.L.P. Co,. Adk{ress: i i pRpTECT 1 A. 1 1 6 Old Sett 1 e r s• R d. Round Rock, TX 78664 INFORMATION: (see copy of P1 at) Description of area to be designated as reinvestment zone: (attach map) B. An Description of eligible improvements (real property) to be constructed: A.V )Mal C. D. 13,u ea r_ _1 P Current assessed value: _o_ Estimated value of eligible improveme ts: -0- ].din :: iipment: Page 1 95 .1 This i sign The f guide of th repres staten applic East L II. hcah Local Transfer Total Est. Salaries 190 10 200 $4.OMM 200 11 211 4.3MM 210 12 222 4.5MM 22 13 233 4.7MM 4.9MM 230 14 244 •e r E Description of ineligible (taxable) property to be included In project building and land - OPUS F. Estimated value of ineligible property: OPUS G. Estimated value of site as of January 1 preceding abatement agreement: N/A Im•,rovements: N/A P Property: -U- H. This project is: (V A New Plant ( ) An Expansion ( ) A Modernization If Modernization: Estimated economic life of existing plant: Added economic life from modernization: Tax abatement requested: % of eligible property for year I. % 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 III. EC. DNOMIC INFORMATION: A. Construction Estimates: N/A Cc nmencement Date: I Completion Date: 1# of Construction Jobs 1 2.. Estimated number of jobs to be created: 1 December 31, 19 2. December 31, 19 3. December 31, 19 4. December 31, 19 5. December 31, 19 Page 2 D. The proposed reinvestment zone is located in: txabmt.3d C. Other estimated taxes generated by project: Cj Round Rock County: Williamson Sclkool District: Round Rock Independent School District (RRISDY Other Taxing Jurisdicti.n: Brushy Creek WCII) Signatured'of Au • Robert ¢R. Strickl Printed ly'ame and Title of Authorized Compare. Official CompanS Representative to be contacted: N L ne, Jon Beard At dress: 116 Old Settlers Rd Round Rock, TX Te.ephone No.: 512/244-7200 Upon ret.eipt of the application, the City of Round Rock may also require copies of latest an ival stockholders report, audited financial statements, bank references, and other Inf'trmation required to evaluate the application. .95 Sales Tax: N/A Other (Identify): horiz ompany Official Inc'. ‘""General Partner of Trend Technologies Texas LP Title:piant Mgr Page 3 STATE OF CALIFORNIA COUNTY OF SANTA CLARA BEFORE ME, the undersigned Notary Public, on this day persanatly appeared Robert R. Strickland, Vice President — Finance, of Trend Technologies Inc., the General Partner of Trend Technologies Texas LP (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. SUBSCRIBED AND SWORN TO BEFORE ME on the 22 day of October, 1998, to certify which witness my hand and official seal. VERIFICATION On fie Robe R.trickla Vice President, Finance of Trend Technologies, Inc., General Partner of Trend Technologies Texas LP SHIRLEY M. CAMPBELL E COMM. NO. 1193319 ; NOTARY PUBLIC • CALIFORNIA a SANTA CLARA COUNTY con. EXPIRES AUGUST 14, 2002 Shirley M. ampbell Notary Public, State of California My Commission Expires:/ /91/6-40c2- Directo Resolutions of the Board ted May 12 rs 1997 f Trend Holdings, Inc. Adop, WHEREAS, it is appropriate and necessary for the Company to appoint officers of its subsidiaries; NOW THEREFORE BE IT RESOLVED that, revoking any and all prior appointments and thereby removing from office any person not named to an office below, the officers of the Trend Plastics, Inc. be, and hereby are, appointed as set forth below: President and Chief Operating Officer Joseph Jahn Vice President — Finance, Chief Financial Officer and kl Treasurer and Assistant Secretary Robert Fitzsimmons Robert Strickland Secistary Roger Masini Assistant Secretary Authorization of Certain Corporate Transactions WHEREAS, in the ordinary course of business it is necessary or advisable for the Company to enter into various corporate transactions; WHEREAS, the Board of Directors desires to authorize designated members of management of the Company to enter into certain transactions without further approval of the Board, provided the approval of such transactions is consistent with these resolutions; NOW, THEREFORE, BE IT RESOLVED that transactions approved by the designated members of management consistent with the parameters set forth below in these resolutions be, and hereby are, authorized as transactions of the Company. Lease of Real Proper WHEREAS, from time to time the Company enters into leases for real property ("Real Property ") for manufacturing, assembly, warehouse, office space or other purposes; NOW, THEREFORE, BE IT RESOLVED that with respect to any lease for Real Property the annual expense of which to the Company will be less than $100,000, the President and the Vice President — Finance be, and hereby is, authorized to approve, negotiate the terms of and enter into any such lease on behalf of the Company, the taking of such actions and the execution of such documents by such persons being conclusive evidence of the requisite authority therefor. Purchase or Lease of Personal Property WHEREAS, from time to time the Company enters into et of ortlets for r perso property constituting fixed assets ( "Personal Property"), including, but assembly, transportation and office equipment; NOW, THEREFORE, BE IT RESOLVED, that with respect to any purchase of Personal Property specifically reflected in an annual capital r expenditure ce penndi than $200,000, or any lease Board ot nal Prope any at a other purchase of Personal Property price a value of less than $200,000, the President of the Company be, and hereby is, authorized to approve, negotiate the terms of and enter into any such purchase or lease on behalf of the Company, the Bank Account) f taking of such actions and execution of such documents being conclusive evidence of the requisite authority therefor. WHEREAS, the designations of depositories for the funds of the company is deemed to be advisable; NOW, THEREFORE, BE IT RESOLVED, that the Treasurer of the Company be, and hereby is, authorized to designate financial institutions with which the funds of the Company may be deposited, including designation of depositories and paying agents for safekeeping and other matters, and to sign checks, drafts, or other orders, whether actual or facsimile, for withdrawal of funds against the Company's accounts at such depositories; RESOLVED FURTHER that the signature of two officers or employees designated by the Chief Financial Officer be, and hereby is required on any checks, drafts, or other orders for withdrawal of more than $5,000 from the Company's accounts; RESOLVED FURTHER that nothing contained in the foregoing resolution shall be deemed to revoke, or to alter or amend in any respect, any instructions of the Company to any depository in which the Company has funds on deposit at the time of the adoption of the foregoing resolution. )Yfiscellancons Transactions RESOLVED FURTHER, that with respect to any other type of transaction, other than purchases or sales of inventory in the ordinary course of business, not covered by the foregoing resolutions the total expense of which to the Company will be less than $100,000, each of the President and Vice President — Finance of the Company be, and each of them hereby is, authorized to approve such transactions and requisite documents, if any, on behalf of the Company, the taking of such actions and the execution of such documents being conclusive evidence of the requisite authority therefor. TREND EQUIPMENT ROUND ROCK, TEXAS EQUIPMENT COST PROCESS WATER SYSTEM $280,000 COMPRESSED AIR SYSTEM 70,000 QUALITY ASSURANCE EQUIPMENT 150,000 OVERHEAD CRANE SYSTEM 254,000 MATERIAL TRANSFER SYSTEM 138,000 MATERIAL MEZZANINE ' 70,000 PRE - FABRICATED OFFICES 72,000 TOOL SHOP EQUIPMENT 350,000 COMPUTER EQUIPMENT 60,000 MOLDING MACHINES 1,000 TON-6MACHINES 4,866,000 700 TON -2 MACHINES 544,000 500 TON -3 MACHINES 711,000 STAMPING MACHINES 600 TON -1 MACHINE 1,300,000 400 TON -I MACHINE 564,000 300 TON -1 MACHINE 459,000 200 TON -1 MACHINE 382,000 160 TON -1 MACHINE 378,000 ASSEMBLY LINE - TRAPPER 50,000 EXHIBIT C M TOTAL 10698000 STATE OF TEXAS § COUNTY OF WILLIAMSON § EXHIBIT "D" MANPOWER REPORT I, of (Owner) do certify that on December 31,19 there were full time employees at 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 , 19 , to certify which witness my hand and official seal. Notary Public, State of Texas Printed Name: My Commission Expires: 14 FRdMi BRIGGS & MORGAN (WED) 12. 16' 98 13:52/ST. 13:52,410. 3561732826 P 2 MOM/941 CERTIFICATE OF SECRETARY The undersigned, as Secretary of Opus Real Estate USA I, L.L.C., aDelaware limited liability company (the "Company "), hereby certifies that all of the members of the Board of Directors of Company adopted the following resolutions, effective as of December 16, 1998: RESOLVED, that Keith P. Bednarowski, Andrew C. Deckas and Ronald W. Schiferl as President, Vice President and Vice President/Chief Financial Officer, respectively, of the Company, or either one of them acting alone ( "Authorized Officers "), are hereby authorized on behalf of the Company, as the general partner of Opus Real Estate Texas I Limited Partnership, a Delaware limited partnership (thc "Partnership "), to execute any and all tax abatement agreements with the City of Round Rock, Texas, and Trend Technologies Texas, L.P., and/or either vne of them, in connection with the tax abatement on certain real property owned by the Partnership in Williamson County, Texas, and such other instruments and documents required by or in connection with thc tax abatement agreement. RESOLVED FURTHER, that all the acts of the Authorized Officers heretofore taken regarding said instruments and documents are hereby approved and ratified. RESOLVED FURTHER, that the authority conferred on the Authorized Officers by this Resolution shall remain in full force and effect until written action or revocation by further resolution of the Board of Directors, certified by the Secretary, shall have been delivered to the City of Round Rock, Texas. The undersigned further certifies that the none of the above Resolutions have been amended or modified and are presently in full force and effect. IN WITNESS WHEREOF, the undersigned has executed this Certificate of Secretary of the Company as of December 16, 1998. EXHIBIT \v C 4 drew C. Deckas, Secretary ^OCT. 1.1998 5 :22PM resol.r2.doc TREND PLASTICS • RESOLUTION OF THE BOARD OF DIRECTORS OF TREND HOLDINGS, INC. Adopted at the Board Meeting of July 23, 1998 WHEREAS, Trend Technologies, Inc. (the "Company "), a wholly owned subsidiary of Trend Holdings, Inc. and the General Partner of Trend Technologies Texas, L.P., has recommended the lease, construction, outfitting and operation of a manufacturing•faoility in the Crystal Park Development located in Round Rock, Texas (the "Round Rock facility "), and WHEREAS Company management has previously received the necessary Board approvals to proceed with this project, NOW, THEREFORE the following Resolution is adopted by the Board of Directors of Trend Holdings, Inc.: RESOLVED that the President and/or Chief Financial Officer of the Company are authorized to approve, negotiate the terms of and enter into a Tax Abatement Agreement by and between the City of Round Rock, Opus South Corporation, and Trend Technologies Texas, L.P. EXHIBIT NO.O29 P.2 /5 HE SMATE OF TEXAS COUNTY OF WILLIAMSON TAX ABATEMENT AGREEMENT 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 and Travis Counties, Texas, duly acting herein by and through its Mayor, hereinafter referred to as "City ", and OPUS REAL ESTATE TEXAS I LIMITED PARTNERSHIP, a Delaware limited partnership ( "Opus "), duly acting by and through its General Partner, and TREND TECHNOLOGIES TEXAS, L.P. a Texas limited partnership ( "Trend "), duly acting by and through its General Partner (Opus and Trend are sometimes hereinafter collectively referred to as "Owners "). RECITALS WHEREAS, on the 11th day of June, 1998, the City Council, of the City of Round Rock, Texas, adopted Ordinance No. G- 98- 06- 11 -12A1 establishing Reinvestment Zone No. 22, City of Round Rock, Texas for commercial /industrial tax abatement, hereinafter referred to as "Ordinance No. G- 98- 06- 11- 12A1 ", 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- 97- 10- 09 -9F, 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, Opus, as Landlord, and Trend, as Tenant, have entered into an Industrial Lease Agreement for Trend's use and occupancy of the Premises (as hereinafter defined); 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. 22 in accordance with the purposes for its creation and are in compliance with Ordinance No. G- 97- 10 -09 -9F 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. 22 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 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 Subject to Agreement The property to be the subject of this Agreement shall be that property included within the Reinvestment Zone No. 22 which is more fully described in Exhibit "A" which is made a part hereof and shall be hereinafter referred to as the "Premises." 2. Construction of Improvements The Owners have commenced construction of their facility as described in the applications for tax abatement, (copies of which are attached hereto as Exhibits "B -1" and "B -2 ") on the Premises, said facility hereinafter referred to as "Improvements. ") The Improvements shall consist of a newly constructed office and manufacturing building ( "Building ") containing approximately 120,000 square feet, and manufacturing equipment ( "Equipment ") more fully described in Exhibit "C." The total construction cost of the Building is approximately Four Million, Four Hundred Thousand Dollars ($4,400,000). The total cost of the Equipment is approximately Twelve Million Dollars ($12,000,000.00). The Building is to be substantially complete and the Equipment delivered and /or installed on or before December 31, 1998; provided that Owners shall have such additional time to complete and install the Improvements as may be required in the event of "force majeure," if Owners are diligently and faithfully pursuing completion and installation of the Improvements. For this purpose, "force majeure" shall mean any contingency or cause beyond the reasonable control of Owners 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 Owners), fires, explosions or floods, and strikes. The date of completion of the Improvements shall be defined as the date a Certificate of Occupancy is issued by the City. 3. •ei• ., • u• • n . - The Owners agree and covenant that they will diligently and faithfully in a good and workmanlike manner pursue the completion and installation of the Improvements as a good and valuable consideration of this Agreement. Owners further covenant and agree that all construction and installation of the Improvements will be in accordance with all applicable state and local laws and regulations or pursuant to a valid waiver thereof. In further consideration, Owners shall thereafter, from the date a 2 Certificate of Occupancy is issued until the expiration of this Agreement, continuously operate and maintain the Premises as an office, manufacturing and warehouse facility. 4. Provision of jobs The Owners agree and covenant that they will provide and /or retain at least the number of jobs on the Premises from the completion date of the Improvements and throughout the term of this Agreement according to the following schedule: Data Retain New Total 12/31/98 n/a 211 211 12/31/99 211 11 222 12/31/00 222 11 233 12/31/01 233 11 244 12/31/02 244 0 244 Trend shall provide to the City annual manpower reports in the form attached hereto as Exhibit "D" 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 Trend to provide the number of jobs set out in the above schedule shall not be considered an event of default as defined in paragraph 10 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 7 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, 2000, Trend has provided ten percent (10 %) fewer jobs than is required, then Owners' abatement for 2001 shall be reduced by ten percentage points (i.e. the 75% abatement shall be reduced ten percentage points to a 65% abatement.) Failure of Trend to provide at least seventy -five percent (75 %) of the number of jobs required by this Agreement shall be considered an event of default on the part of Owners. 6. 4p, - n - , The Owners agree and covenant that the attached applications for tax abatement (Exhibits "B -1" and "8-2 ") are a part of this Agreement, and each Owner further warrants that the information provided in its application is true and correct. If any materially false or misleading information is provided in said applications, City shall have the discretion to 3 declare this Agreement to be in default and City shall be entitled to the remedies provided for in paragraph 10. 7. 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 ad valorem real and personal property taxes from the Premises otherwise owed to the City shall be abated. The abatement of the real property taxes shall be limited to the increase in assessed value of the Premises over the value in the year in which this Agreement is executed, provided such increase is directly attributable to the new construction. The abatement of personal property taxes shall be limited to the assessed value of the Equipment described in paragraph 2. 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 increased value of the Premises and Improvements over the assessed 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 1999 Tax Year 2000 Tax Year 2001 Tax Year 2002 Tax Year 2003 100% abatement 100% abatement 75% abatement 50% abatement 25% abatement These abatements shall be for five (5) tax years beginning January 1, 1999. It is the intention of the parties hereto that Owner shall not be entitled to an abatement for any increase in value of the Premises which is not directly attributable to the Improvements. 8. Right of Inspection. The Owners further agree 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 construction and 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 completion 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 local laws, ordinances, and regulations. If the City determines that a violation of a local law, ordinance or regulation exists on the 4 Premises, the City, in addition to any other authorized enforcement action, shall provide to the Owners written notice of such violation. For the purposes of this Agreement, the Owners shall have ten (10) days from the date of the notice to cure or remedy such violation. If the Owners fail or refuse to cure or remedy the violation within the ten (10) day period, the Owners are subject to the forfeiture, at the discretion of the City and upon written notice to Owners, 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 10. 9. Cost of Imprn.rempnrG end varsnnal Property added to the Premises. The Owners agree that upon completion of the Improvements to add, and that during the term of this Agreement to retain real property with a taxable value of not less than $4,850,000. Within sixty (60) days following completion of the Improvements and by March 1, of each year thereafter, Owners shall provide to the City documentation showing to the satisfaction of the City that the value of taxable real property is in compliance with the foregoing. 10. Events of Default In the event that (1) the Improvements for which an abatement has been granted are not completed in accordance with this Agreement or (2) Owners allow their 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) Owners breach any of the terms or conditions of this Agreement, then this Agreement shall be in default. In the event that the Owners default in their performance of (1), (2), or (3) above, then the City shall give the Owners written notice of such default. If the default can be cured by the payment of money or the posting of a bond or other collateral acceptable to the City, the Owners shall have thirty (30) days to cure such default. If the default cannot be cured by the payment of money or the posting of a bond or other collateral, and the Owners are diligently pursuing such cure, the Owners shall have sixty (60) days to cure such default. If the Owners do not cure such default as aforesaid, this Agreement may be terminated by the City by written notice to Owners. Such notice shall be in writing and shall be deemed delivered upon receipt when sent by personal delivery or certified mail to the names and addresses set forth in paragraph 13(g)below. 5 The parties acknowledge that actual damages in the event of default would be speculative and difficult to determine. Therefore, as the City's sole and exclusive remedy, the City may recover 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 Owners 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. However, no interest shall accrue for abated taxes until the applicable cure period set forth above has expired, and then interest shall only accrue as to taxes then becoming due pursuant to this Paragraph 10. 11. Agricultural land It is understood and agreed by the City and the Owners 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 Owners have removed the agricultural use designation and all taxes due pursuant to Section 23.55, Tax Code, V.A.T.S., as amended, (roll back taxes) have been paid. 12. Authorizations- a) City. This Agreement was authorized by Resolution of the City Council at its council meeting on the ,22 day of �CW -l�r Bee 1998, authorizing the Mayor to execute the Agreement on behalf of the City. b) Opus. This Agreement was authorized by the Board of Directors of the General Partner of Opus on the 16th day of December, 1998, which authorization is attached hereto as Exhibit "E ". c) Trend. This Agreement was authorized by the Board of Directors of the General Partner of Trend Technologies Texas, L.P. on the 23rd day of July, 1998, which authorization is attached hereto as Exhibit "F ". 13. a) . The City represents and warrants that the Premises do not include any property that is owned by a member of its council or boards, agencies, commissions, or 6 other governmental bodies approving, or having responsibility for the approval of this Agreement. b) Agreement hinds sur .r.as S - rs The terms and conditions of this Agreement are binding upon the successors and assigns of all parties hereto. c) 'anment. This Agreement cannot be assigned by Owners unless written permission is first granted by the City, which permission shall not be unreasonably withheld; provided however, Owners may assign their rights under this Agreement to an entity which is wholly owned by Owners. No assignment shall be approved if the assignor or assignee are indebted to the City for delinquent ad valorem taxes or other obligations. d) . u - - .. ..- . -*. -. It is understood and agreed between the parties that the Owners, in performing their obligations hereunder, are acting independently, and the City assumes no responsibilities or liabilities in connection therewith to third parties. e) Ownerq'9 Indemnity. During the term of this Agreement, Owners agree to indemnify and hold City harmless from any and all kinds of claims, losses, damages, injuries, suits, or judgments which may accrue to Owners, City, or third parties arising out of this Agreement. f) Venue. This Agreement is performable in Williamson County, Texas, and venue for any suit arising hereunder shall be in Williamson County, Texas. g) Notice. Any notices required herein shall be in writing and shall be deemed delivered upon receipt when sent by personal delivery or certified mail to may be delivered to the addresses set forth below: If to Opus: Prior to December 31, 1998 Opus Real Estate USA I, L.L.C. 800 Opus Center 9900 Bren Road East Minnetonka, MN 55343 Attn: Chief Financial Officer Facsimile No.: (612) 936 -9808 1 - 41 . - Opus Real Estate USA I, L.L.C. 10350 Bren Road West 7 With copy to: Prior to December 31, 1998 Opus U.S. Corporation 900 Opus Center 9900 Bren Road East Minnetonka, MN 55343 Attn: Brad J. Osmundson Facsimile No.: (612) 936 -9808 If to Trend: Minnetonka, MN 55343 Attn: Chief Financial Officer Facsimile No.: (612) 656 -4755 After December 31, 1998 Opus Corporation 10350 Bren Road West Minnetonka, MN 55343 Attn: Brad J. Osmundson Facsimile No.: (612) 656 -4755 Trend Technologies Texas, L.P. Old Settlers Boulevard Round Rock, Texas 78664 Attention: Jon Beard With copy to: Gibson, Dunn & Crutcher, L.L.P. 1717 Main Street Suite 5400 Dallas, Texas 75201 Attention: David L. Herbert If to the City:City of Round Rock 221 E. Main Street Round Rock, Texas 78664 Attention: Robert L. Bennett With copy to: Brown McCarroll Sheets & Crossfield, L.L.P. 309 E. Main Street Round Rock, Texas 78664 Attention: Stephan L. Sheets h) ..s - •. This Agreement may be executed in one or more counterparts, each and all of which shall constitute one and the same agreement. Witness our hands this2 day of December, 1998. 8 ATTEST: CITY F ROUND ROCK, TEXAS E LAND City Secretary CHARLES CULP Mayor OPUS REAL ESTATE TEXAS I LIMITED PARTNERSHIP, a Delaware limited partnership By: Opus Real Estate USA I, L.L.C., a Delaware limited liability company By: By: 9 California ration s TREND TECHNOLOGIES TEXAS, L.P., a Texas limited partnership By: TREND TECHNO OGIES, INC., a EXHIBIT "A" Lot 2B, Block "C ", AMENDING PLAT OF THE REPLAT OF BLOCK `C' CRYSTAL PARK, a subdivision in Williamson County, Texas, according to the map or plat thereof, recorded in Cabinet Q, Slide(s) 173 -174 of the Plat Records of Williamson County, Texas. 10 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. L APPLICANT INFORMATION: Address: II. PROTECT INFORMATION: txabmt.3.14.95 EXHIBIT °B' -1 APPLICATION FOR TAX ABATEMENT Company Name: Opus South Corporation DATE: 12225 Greenville Ave., Suite 900 Dallas, Texas 75243 D. Estimated value of eligible improvements: building: $4,400,000 equipment: A. Description of area to be designated as reinvestment zone: (attach map) Lot 2 of the Replat of Lot 2A of the Replat of Block C Crystal Park B. Description of eligible improvements (real property) to be constructed: 120,000 +/- S.F. Office /Manufacturing Building Parking and Tnirk mart - ronrLete Building Shell - tilt wall construction /steel frame C. Current assessed value: (Land only) $450,000 for approximately nine acres. Page 1 txabmt.3.14.95 E. Description of ineligible (taxable) property to be included in project: F. Estimated value of ineligible property: G. Estimated value of site as of January 1 preceding abatement agreement: Land: Improvements: Personal Property: $610,000 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 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. III. ECONOMIC INFORMATION: A. Construction Estimates: Commencement Date: March 2, 1998 Completion Date: July 7, 1998 # of Construction Jobs B. Estimated number of jobs to be created: 1. December 31, 199 2. December 31, 199 3. December 31, 199 4. December 31, 199 5. December 31, 199 $380,000 (site work /retention pond) years years Local Transfer Total Est. Salaries Page 2 C Other estimated taxes generated by project: Sales Tax: Other (Identify): D. The proposed reinvestment zone is located in: City: Round Rock County: Williamson School District: Round Rock Independent School District (RRISD) Other Taxing Jurisdiction: Brushy Creek WCID 3 iature of Authorized Company Official James F. Kline, Regional Vire President Printed Name and Title of Authorized= Company Official Company Representative to be contacted: 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. txabmt.3.14.95 Name: Steven Chilton Address: 12225 Greenvi It e Ave. , Dallas, Texas 75243 Telephone No.: 972 480 9787 Title: Sr. Real Estate Manager Suite 900 ?age 3 STATE OF TEXAS La tta.s • COUNTY OF AMI . BEFORE ME, the undersigned Notary Public, on this day personally appeared ,amen K !r; tie, Reg. Vice - Prey; t(title) of Opus Soai CoerordR. (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. SUBSCRIBED AND SWORN TO BEFORE ME on the S rri day of fpri 1 19 Q 8 , to certify which witness my hand and official seal. JEMAY TRA2Ua My Commission Expires MAY 6. 2G01 txabmt.3.14.95 VERIFICATION No .. Public, tate of Texas Printed Name: Se mach � My Commission Expires: 1'3'la ti , goo ) 'age: <ii s tc - t t. EXHIBIT "B' -2. APPLICATION FOR TAX ABATEMENT , This i sign The guide of th repre Staten appli East L 11. tzab Local Transfer Total Est. Salaries 190 10 200 $4.OMM 200 11 211 4.3MM 210 12 222 4. 5 1�_, 220 13 233 4.7MM 230 14 244 4.9MM txabmt3 l 1,95 escrivtion of ineligible (taxable) property to be included in project. building and land - OPUS F. Estimated value of ineligible property: OPUS G. Estimated value of site as of January 1 preceding abatement agreement: La d: N/A Im Irovements: N/A P Property: - U - H. This project is: (! A New Plant If Modernization: Estimated economic life of existing plant years Added economic life from modernization: years I. Tax abatement requested: % of eligible property for year I. % of eligible property for year 2. % of eligible property for year 3. % of eligible property for year 4. % of eligible property for year 5. M. EC.DNOMIC INFORMATION: A. Construction Estimates: N/A Completion Date: # of Construction Jobs C:c nmencement Date: E•. Estimated number of jobs to be created: 1. December 31, 19 2 - December 31, 19 3- December 31, 19 4 - December 31, 19 5. December 31, 19 ( ) An Expansion ( ) A Modernization Page 2 t=abmt_11 C. Other estimated taxes generated by project- Sales Tax: N A . Other (Identify): D. The proposed reinvestment zone is located in: Cit rc C:o Sc10o1 District: Of ;er Taxing Jurisdicti•n: Signature of Au horiz-• Company Official Robert pl. Strick Printed /I'ame and Title of Authorized Compaq}- Official Company; Representative to be contacted: m i m e; Jon Beard A+ress: 116 Old Settlers Rd — ` Round Rock, TX Telephone No.: 512/244-7200 .95 Round Rock Williamson Round Rock Independent School District (RRISD) Brushy Creek WCID .1 Inc'.''Geiieral Partner' of Trend Technologies Texas LP Ti tle: p l a n t higr Upon rep :eipt of the application, the City of Round Rock may also require copies of latest a :lival stockholders report, audited financial statements, bank references, and other irif;irmation required to evaluate the application. Page 3 STATE OF CALIFORNIA COUNTY OF SANTA CLARA BEFORE ME, the undersigned Notary Public, on this day personally appeared Robert R. Strickland, Vice President — Finance, of Trend Technologies Inc., the General Partner of Trend Technologies Texas LP (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. SUBSCRIBED AND SWORN TO BEFORE ME on the 22 day of October, 1998, to certify which witness my hand and official seal. VERIFICATION 4111.1 7 dM Robe reA Vice President, Finance of Trend Technologies, Inc., General Partner of Trend Technologies Texas LP G SHIRLEY M. CAMPBELL COMM. NO. 1193319 ; NOTARY PUBLIC • CALIFORNIA N SANTA CUAA COUNTY COMM. EXPIRES AUGUST II. 2002 Shirley M. ampbell Notary Public, State of California My Commission Expires: /94u(r002- Resolutions of the Board ooff Directors rs1f' r Holdings, Inc. Adopted WHEREAS, it is appropriate and necessary for the Company to appoint officers of its subsidiaries; NOW, THEREFORE an BE I person n a m that, revoking ffice below, the officers o the Tr Trend Plastics, Inc. be, removing from office any and hereby are, appointed as set forth below: President and Chief Operating Officer Joseph Jahn Vice President — Finance, Chief Financial Officer and kl Treasurer and Assistant Secretary Robert Fitzsimmons Robert Strickland Secretary Roger Masini Assistant Secretary Authorization of Certain Corporate Transactions WHEREAS, in the ordinary course of business it is necessary or advisable for the Company to enter into various corporate transactions; WHEREAS, the Board of Directors desires to authorize designated members of management of the Company to enter into certain transactions without further approval of the Board, provided the approval of such transactions is consistent with these resolutions; NOW, THEREFORE, BE IT RESOLVED that transactions approved by the designated members of management consistent with the parameters set forth below in these resolutions be, and hereby are, authorized as transactions of the Company. Lease ofReal Property WHEREAS, from time to time the Company enters into leases for real property CReai Property ") for manufacturing, assembly, warehouse, office space or other purposes; NOW, THEREFORE, BE IT RESOLVED that with respect to any lease for Real Property the annual expense of which to the Company will be less than $100,000, the President and the Vice President — Finance be, and hereby is, authorized to approve, negotiate the terms of and enter into any such lease on behalf of the Company, the taking of such actions and the execution of such documents by such persons being conclusive evidence of the requisite authority therefor. Purchase or Lease of Personal Property WHEREAS, from time to time the Company enters into purchase of or leases for personal property constituting fixed assets ( "Personal Property "), including, but not limited to, manufacturing assembly, transportation and office equipment; NOW, THEREFORE, BE IT RESOLVED, that with respect to any purchase of Personal Property specifically reflected in an annual capital expenditure budget approved by the Board of Directors, or any other purchase of Personal Property at a price of less than 5200,000, or any lease of Personal Property with a value of less than $200,000, the President of the Company be, and hereby is, authorized to approve, negotiate the terms of and enter into any such purchase or lease on behalf of the Company, the Bank Account, f taking of such actions and executioner such documents being conclusive evidence of the requisite authority therefor. Miscellaneous Transactions WHEREAS, the designations of depositories for the funds of the company is deemed to be advisable; NOW, THEREFORE, BE IT RESOLVED, that the Treasurer of the Company be, and hereby is, authorized to designate financial institutions with which the funds of the Company may be deposited, including designation of depositories and paying agents for safekeeping and other matters, and to sign checks, drafts, or other orders, whether actual or facsimile, for withdrawal of funds against the Company's accounts at such depositories; RESOLVED FURTHER, that the signature of two officers or employees designated by the Chief Financial Officer be, and hereby is required on any checks, drafts, or other orders for withdrawal o more than $5,000 from the Company's accounts; RESOLVED FURTHER, that nothing contained in the foregoing resolution shall be deemed to revoke, or to alter or amend in any respect, any instructions of the Company to any depository in which the Company has funds on deposit at the time of the adoption of the foregoing resolution. RESOLVED FURTHER, that with respect to any other type of transaction, other than purchases or sales of inventory in the ordinary course of business, not covered by the foregoing resolutions the total expense of which to the Company will be less than $100,000, each of the President and Vice President - Finance of the Company be, and each of them hereby is, authorized to approve such transactions and requisite documents, if any, on behalf of the Company, the taking of such actions and the execution of such documents being conclusive evidence of the requisite authority therefor. .-. ,, 1 CFY CO-D3Q EQUIPMENT PROCESS WATER SYSTEM COMPRESSED AIR SYSTEM QUALITY ASSURANCE EQUIPMENT OVERHEAD CRANE SYSTEM MATERIAL TRANSFER SYSTEM MATERIAL MEZZANINE PRE - FABRICATED OFFICES TOOL SHOP EQUIPMENT COMPUTER EQUIPMENT MOLDING MACHINES 1,000 TON- 6MACHINES 700 TON -2 MACHINES 500 TON -3 MACHINES STAMPING MACHINES 600 TON -1 MACHINE 400 TON -I MACHINE 300 TON -1 MACHINE 200 TON -1 MACHINE 160 TON -1 MACHINE ASSEMBLY LINE - TRAPPER EXHIBIT TREND EQUIPMENT ROUND ROCK, TEXAS COST $280,000 70,000 150,000 254,000 138,000 70,000 72,000 350,000 60,000 4,866,000 544,000 711,000 1,300,000 564,000 459,000 382,000 378,000 50,000 TOTAL 10698000 EXHIBIT "D" MANPOWER REPORT I, of (Owner) do certify that on December 31,19 there were_full time employees at 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 , 19 , to certify which witness my hand and official seal. Notary Public, State of Texas Printed Name: My Commission Expires: 14 FROM HHIGGS & MORGAN (WED) 12. 16' 98 13 :52 /ST. 13:52/NO. 3561732826 P 2 The undersigned, as Secretary of Opus Real Estate USA I, L.L.C., aDelaware limited liability company (the "Company "), hereby certifies that all of the members of the Board of Directors of the Company adopted the following resolutions, effective as of December 16, 1998: L008094 1 CERTIFICATE OF SECRETARY RESOLVED, that Keith P. Bednarowski, Andrew C. Deckas and Ronald W. Schiferl as President, Vice President and Vice President/Chief Finaonial Officer, respectively, of the Company, or either one of them acting alone ( "Authorized Officers "), are hereby authorized on behalf of the Company, as the general partner of Opus Real Estate Texas I Limited Partnership, a Delaware limited partnership (the "Partnership "), to execute any and all tax abatement agreements with the City of Round Rock, Texas, and Trend Technologies Texas, L.P,, and/or either one of them., in connection with the tax abatement on certain real property owned by the Partnership in Williamson County, Texas, and such other instruments and documents required by or in connection with the tax abatement agreement, RESOLVED FLJRTIIE+R, that all the acts of the Authorized Officers heretofore taken regarding said instruments and documents are hereby approved and ratified. RESOLVED FURTHER, that the authority conferred on the Authorized Officers by this Resolution shall remain in full force and effect until written action or revocation by further resolution of the Board of Directors, certified by the Secretary, shall have been delivered to the City of Round Rock, Texas. The undersigned further certifies that the none of the above Resolutions have been amended or modified and are presently in full force and effect, IN WITNESS WHEREOF, the undersigned has executed this Certificate of Secretary of the Company as of December 16, 1998. EXHIBIT l drew C. Deckas, Secretary OCT. 1.1998 5 :22PM TREND PLASTICS RESOLUTION OF THE BOARD OF DIRECTORS OF TREND HOLDINGS, INC, Adopted at the Board Meeting of July 23, 1998 WHEREAS, Trend Technologies, Inc. (the "Company "), a wholly owned subsidiary of Trend Holdings, Inc. and the General Partner of Trend Technologies Texas, L.P., has recommended the lease, construction, outfitting and operation of a manufacturing.facility in the Crystal Park Development located in Round Rock, Texas (the "Round Rock facility "), and WHEREAS Company management has previously received the necessary Board approvals to proceed with this project, M0.020 P.2/6 NOW, THEREFORE the following Resolution is adopted by the Board of Directors of Trend Holdings, Inc.: RESOLVED that the President and/or Chief Financial Officer of the Company are authorized to approve, negotiate the terms of and enter into a Tax Abatement Agreement by and between the City of Round Rock, Opus South Corporation, and Trend Technologies Texas, L.P. resol- r2.doc EXHIBIT h l RESOLUTION NO. R- 98- 12- 22 -10E2 WHEREAS, the City Council, on the 11th day of June, 1998, in Ordinance No. G- 98- 06- 11 -12A1, created Reinvestment Zone No. 22 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 OPUS Real Estate Texas I Limited Partnership and Trend Technologies, L.P., regarding property located in Reinvestment Zone No. 22, and WHEREAS, the Council has determined that all requirements of the guidelines and criteria adopted by Ordinance No. G- 97- 10 -09 -9F 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 OPUS Real Estate Texas I Limited Partnership and Trend Technologies, L.P. 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, and the Act. RESOLVED this 22nd day of Decem NE LAND, City Secretary K:\ WPDOCS \RESOLUTI \R81222E2_WPD /scg , 1998. CHARLES CUL.E••,R, Mayor City of Round Rock, Texas THE STATE OF TEXAS COUNTY OF WILLIAMSON TAX AAATRARNT AGREEMENT 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 and Travis Counties, Texas, duly acting herein by and through its Mayor, hereinafter referred to as "City ", and OPUS REAL ESTATE TEXAS I LIMITED PARTNERSHIP, a Delaware limited partnership ( "Opus "), duly acting by and through its General Partner, and TREND TECHNOLOGIES TEXAS, L.P. a Texas limited partnership ("Trend"), duly acting by and through its General Partner (Opus and Trend are sometimes hereinafter collectively referred to as "Owners "). RECITALS WHEREAS, on the llth day of June, 1998, the City Council, of the City of Round Rock, Texas, adopted Ordinance No. G- 98- 06- 11 -12A1 establishing Reinvestment Zone No. 22, City of Round Rock, Texas for commercial /industrial tax abatement, hereinafter referred to as "Ordinance No. G- 98- 06- 11- 12A1 ", 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- 97- 10- 09 -9F, 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, Opus, as Landlord, and Trend, as Tenant, have entered into an Industrial Lease Agreement for Trend's use and occupancy of the Premises (as hereinafter defined); 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. 22 in accordance with the purposes for its creation and are in compliance with Ordinance No. G- 97- 10 -09 -9F 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. 22 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 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 Subject to Agreement. The property to be the subject of this Agreement shall be that property included within the Reinvestment Zone No. 22 which is more fully described in Exhibit "A" which is made a part hereof and shall be hereinafter referred to as the "Premises." 2. Conntrurtion of Improvements. The Owners have commenced construction of their facility as described in the applications for tax abatement, (copies of which are attached hereto as Exhibits "B -1" and "B -2 ") on the Premises, said facility hereinafter referred to as "Improvements. ") The Improvements shall consist of a newly constructed office and manufacturing building ( "Building ") containing approximately 120,000 square feet, and manufacturing equipment ( "Equipment ") more fully described in Exhibit "C." The total construction cost of the Building is approximately Four Million, Four Hundred Thousand Dollars ($4,400,000). The total cost of the Equipment is approximately Twelve Million Dollars ($12,000,000.00). The Building is to be substantially complete and the Equipment delivered and /or installed on or before December 31, 1998; provided that Owners shall have such additional time to complete and install the Improvements as may be required in the event of "force majeure," if Owners are diligently and faithfully pursuing completion and installation of the Improvements. For this purpose, "force majeure" shall mean any contingency or cause beyond the reasonable control of Owners 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 Owners), fires, explosions or floods, and strikes. The date of completion of the Improvements shall be defined as the date a Certificate of Occupancy is issued by the City. 3. .u. - Of . „. . - 14 - 4 _ The Owners agree and covenant that they will diligently and faithfully in a good and workmanlike manner pursue the completion and installation of the Improvements as a good and valuable consideration of this Agreement. Owners further covenant and agree that all construction and installation of the Improvements will be in accordance with all applicable state and local laws and regulations or pursuant to a valid waiver thereof. In further consideration, Owners shall thereafter, from the date a 2 Certificate of Occupancy is issued until the expiration of this Agreement, continuously operate and maintain the Premises as an office, manufacturing and warehouse facility. 4. Prnvicinn of jobs The Owners agree and covenant that they will provide and /or retain at least the number of jobs on the Premises from the completion date of the Improvements and throughout the term of this Agreement according to the following schedule: Dat Repaid NPw Total 12/31/98 n/a 211 211 12/31/99 211 11 222 12/31/00 222 11 233 12/31/01 233 11 244 12/31/02 244 0 244 Trend shall provide to the City annual manpower reports in the form attached hereto as Exhibit "D" 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 Trend to provide the number of jobs set out in the above schedule shall not be considered an event of default as defined in paragraph 10 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 7 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, 2000, Trend has provided ten percent (10 %) fewer jobs than is required, then Owners' abatement for 2001 shall be reduced by ten percentage points (i.e. the 75% abatement shall be reduced ten percentage points to a 65% abatement.) Failure of Trend to provide at least seventy -five percent (75 %) of the number of jobs required by this Agreement shall be considered an event of default on the part of Owners. 6. Application for Tax Abatement The Owners agree and covenant that the attached applications for tax abatement (Exhibits "B -1" and "B -2 ") are a part of this Agreement, and each Owner further warrants that the information provided in its application is true and correct. If any materially false or misleading information is provided in said applications, City shall have the discretion to 3 declare this Agreement to be in default and City shall be entitled to the remedies provided for in paragraph 10. 7. 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 ad valorem real and personal property taxes from the Premises otherwise owed to the City shall be abated. The abatement of the real property taxes shall be limited to the increase in assessed value of the Premises over the value in the year in which this Agreement is executed, provided such increase is directly attributable to the new construction. The abatement of personal property taxes shall be limited to the assessed value of the Equipment described in paragraph 2. 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 increased value of the Premises and Improvements over the assessed 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 1999 Tax Year 2000 Tax Year 2001 Tax Year 2002 Tax Year 2003 100% abatement 100% abatement 75% abatement 50% abatement 25% abatement These abatements shall be for five (5) tax years beginning January 1, 1999. It is the intention of the parties hereto that Owner shall not be entitled to an abatement for any increase in value of the Premises which is not directly attributable to the Improvements. 8. Bight of Tnsnection The Owners further agree 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 construction and 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 completion 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 local laws, ordinances, and regulations. If the City determines that a violation of a local law, ordinance or regulation exists on the 4 Premises, the City, in addition to any other authorized enforcement action, shall provde to the Owners written notice of such violation. For the purposes of this Agreement, the Owners shall have ten (10) days from the date of the notice to cure or remedy such violation. If the Owners fail or refuse to cure or remedy the violation within the ten (10) day period, the Owners are subject to the forfeiture, at the discretion of the City and upon written notice to Owners, 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 10. 9. Cciof Improvements and Personal Property added to the Premises. The Owners agree that upon completion of the Improvements to add, and that during the term of this Agreement to retain real property with a taxable value of not less than $4,850,000. Within sixty (60) days following completion of the Improvements and by March 1, of each year thereafter, Owners shall provide to the City documentation showing to the satisfaction of the City that the value of taxable real property is in compliance with the foregoing. 10. Events of Default. In the event that (1) the Improvements for which an abatement has been granted are not completed in accordance with this Agreement or (2) Owners allow their 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) Owners breach any of the terms or conditions of this Agreement, then this Agreement shall be in default. In the event that the Owners default in their performance of (1), (2), or (3) above, then the City shall give the Owners written notice of such default. If the default can be cured by the payment of money or the posting of a bond or other collateral acceptable to the City, the Owners shall have thirty (30) days to cure such default. If the default cannot be cured by the payment of money or the posting of a bond or other collateral, and the Owners are diligently pursuing such cure, the Owners shall have sixty (60) days to cure such default. If the Owners do not cure such default as aforesaid, this Agreement may be terminated by the City by written notice to Owners. Such notice shall be in writing and shall be deemed delivered upon receipt when sent by personal delivery or certified mail to the names and addresses set forth in paragraph 13(g)below. 5 The parties acknowledge that actual damages in the event of default would be speculative and difficult to determine. Therefore, as the City's sole and exclusive remedy, the City may recover 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 Owners 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. However, no interest shall accrue for abated taxes until the applicable cure period set forth above has expired, and then interest shall only accrue as to taxes then becoming due pursuant to this Paragraph 10. 11. Agricultural land It is understood and agreed by the City and the Owners 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 Owners have removed the agricultural use designation and all taxes due pursuant to Section 23.55, Tax Code, V.A.T.S., as amended, (roll back taxes) have been paid. 12. Authorizations: a) City This Agreement was authorized by Resolution of the City Council at its council meeting on the day of October 1998, authorizing the Mayor to execute the Agreement on behalf of the City. b) Opus This Agreement was authorized by the Board of Directors of the General Partner of Opus on the 16th day of December, 1998, which authorization is attached hereto as Exhibit "E ". c) Trend. This Agreement was authorized by the Board of Directors of the General Partner of Trend Technologies Texas, L.P. on the 23rd day of July, 1998, which authorization is attached hereto as Exhibit "F ". 13 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 council or boards, agencies, commissions, or 6 other governmental bodies approving, or having responsibility for the approval of this Agreement. b) Agreement hinds gF;ccassnrs 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 Owners unless written permission is first granted by the City, which permission shall not be unreasonably withheld; provided however, Owners may assign their rights under this Agreement to an entity which is wholly owned by Owners. No assignment shall be approved if the assignor or assignee are indebted to the City for delinquent ad valorem taxes or other obligations. d) awriars_acling independently. It is understood and agreed between the parties that the Owners, in performing their obligations hereunder, are acting independently, and the City assumes no responsibilities or liabilities in connection therewith to third parties. e) Owners's Tndemnity During the term of this Agreement, Owners agree to indemnify and hold City harmless from any and all kinds of claims, losses, damages, injuries, suits, or judgments which may accrue to Owners, City, or third parties arising out of this Agreement. f) Venue. This Agreement is performable in Williamson County, Texas, and venue for any suit arising hereunder shall be in Williamson County, Texas. g) Notice Any notices required herein shall be in writing and shall be deemed delivered upon receipt when sent by personal delivery or certified mail to may be delivered to the addresses set forth below: If to Opus: Prior to December 31. 1998 Opus Real Estate USA I, L.L.C. 800 Opus Center 9900 Bren Road East Minnetonka, MN 55343 Attn: Chief Financial Officer Facsimile No.: (612) 936 -9808 After December 31 1998 Opus Real Estate USA I, L.L.C. 10350 Bren Road West 7 Minnetonka, MN 55343 Attn: Chief Financial Officer Facsimile No.: (612) 656 -4755 With copy to: prior to December 31, 1998 Opus U.S. Corporation 900 Opus Center 9900 Bren Road East Minnetonka, MN 55343 Attn: Brad J. Osmundson Facsimile No.: (612) 936 -9808 If to Trend: After DPcemher 31 1998 Opus Corporation 10350 Bren Road West Minnetonka, MN 55343 Attn: Brad J. Osmundson Facsimile No.: (612) 656 -4755 Trend Technologies Texas, L.P. Old Settlers Boulevard Round Rock, Texas 78664 Attention: Jon Beard With copy to: Gibson, Dunn & Crutcher, L.L.P. 1717 Main Street Suite 5400 Dallas, Texas 75201 Attention: David L. Herbert If to the City:City of Round Rock 221 E. Main Street Round Rock, Texas 78664 Attention: Robert L. Bennett With copy to: Brown McCarroll Sheets & Crossfield, L.L.P. 309 E. Main Street Round Rock, Texas 78664 Attention: Stephan L. Sheets h) CnunrerpartG This Agreement may be executed in one or more counterparts, each and all of which shall constitute one and the same agreement. Witness our hands this day of December, 1998. 8 ATTEST: CIT OF ROUND ROCK, TE HARLES C "••lI UI�ER, Mayor l/, JA LAND, City Secretary OPUS REAL ESTATE TEXAS I LIMITED PARTNERSHIP, a Delaware limited partnership By: Opus Real Estate USA I, L.L.C., a Delaware limited liability 0-d lr Ai •' �• ,' By: By: 9 r its ,e,,, TREND TECHNOLOGIES TEXAS, L.P., a Texas limited partnership By: TREND TECHNOLOGIES, INC., a California corporation its EXHIBIT "A" Lot 2B, Block "C ", AMENDING PLAT OF THE REPLAT OF BLOCK `C' CRYSTAL PARK, a subdivision in Williamson County, Texas, according to the map or plat thereof, recorded in Cabinet Q, Slide(s) 173 -174 of the Plat Records of Williamson County, Texas. 10 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. L APPLICANT INFORMATION: Company Name: Opus South Corporation Address: IL PROTECT INFORMATION: txabmt.3.14.95 EXHIBIT "13' APPLICATION FOR TAX ABATEMENT 12225 Greenville Ave., Suite 900 Dallas, Texas 75243 A. Description of area to be designated as reinvestment zone: (attach map) Lot 2 of the Replat of Lot 2A of the Replat of Block C Crystal Park B. Description of eligible improvements (real property) to be constructed: 120.000 +/- S.F. Office /Manufacturing Building Parking Ana Truck rourt. - concrete Building Shell - tilt wall construction /steel frame C. Current assessed value: (Land only) $450,000 for approximately nine acres. D. Estimated value of eligible improvements: building: $ 4,400,000 equipment: DATE: Page 1 txabmt.3.14.95 E. Description of ineligible (taxable) property to be included in project: F. Estimated value of ineligible property: G. Estimated value of site as of January 1 preceding abatement agreement: Land: Improvements: Personal Property: 1. December 31, I99 2. December 31, 199 3. December 31, 199 4. December 31, 199 5. December 31, 199 $610,000 $380.000 (site work /retention pond) H. This project is: ( ) A New Plant ( ) An Expansion ( ) A Modernization If Modernization: Estimated economic life of existing plant: years Added economic life from modernization: years I. Tax abatement 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. III. ECONOMIC INFORMATION: A. Construction Estimates: Commencement Date: March 2, 1998 Completion Date: July 7, 1998 # of Construction Jobs B. Estimated number of jobs to be created: Local Transfer Total Est. Salaries Page 2 C. Other estimated taxes generated by project: Sales Tax: Other (Identify): D. The proposed reinvestment zone is located in:- City: Round Rock County: Williamson School District: Round Rock Independent School District (RRISD) Other Taxing Jurisdiction: Brushy Creek WCID � .- �'i ��i' 1 S tature of Authorized Company Official James F. Kline, Regional Virp President Printed Name and Title of Authorized _ Company Official Company Representative to be contacted: Upon receipt of the application, the City of Round Rock may also require copies of th latest annual stockholders report, audited financial statements, bank references, and an other information required to evaluate the application. txabmt.3.14.95 Name: Steven Chilton Title: Sr. Real Estate Manager Address: 12225 Greenville Ave., Suite 900 Dallas, Texas 75243 Telephone No.: 972 480 9787 Page 3 STATE OF TEXAS COUNTY OF 414 JEMAYTRA3UE My Commission Expires MAY 6. 2001 txabmt.3.14.95 VERIFICATION BEFORE ME, the undersigned Notary Public, on this day personally appeared ;amen F. F< I; ne Reg. V;mPresiden.'(title) of Opus Sout Corpor t (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. SUBSCRIBED AND SWORN TO BEFORE ME on the = day of / pr i 1 19 q , to certify which witness my hand and official seal. No Public, tate of Texas Printed Name: Se may T b ee. My Commission Expires: ✓1'lat 9-0.D l Page 4 s tc s hi ilin .ine; ag ;ertt teal :atic lair AI'_,ILICANT CotltpanyName: Address: i i PRpTECTINFORMATION: A. i t EXHIBIT "8"-2-• APPLICATION FOR TAX ABATEMENT . •certify that the statements contained herein are true and correct. The reof are authorized to make these statements on behalf of the applicant. ; of this document acknowledges familiarity and conformance with and criteria for granting tax abatement. This application will become part eement which shall be enforceable and binding on the applicant_ False itions will be grounds for terminating the agreement. Any such false i shall be considered a default which renders the agreement void. This 1 should be filed with the City Manager of the City of Round Rock, 221 Street, Round Rock, Texas 78664. INFORMATION: DATE: G(l1e, 6 ` 1778 Trend Technologies.•Texas.L.P. 116 Old Settlisrs'Rd. Round Rock, TX 78664 (see copy of Plat) Description of area to be designated as reinvestment zone: (attach map) B. Description of eligible improvements (real property) to be constructed: & ^ r _ C Current assessed value: _O_ D. bi' Estimated value of eligible improveme ts: -O- ]din.: ea • iipment: U.1 page t. .95 This i signer The f guide] of the repret staters applic East L 1I. txab Local Transfer Total Est. Salaries 190 10 200 $4.0MM 200 11 211 4.3MM 210 12 222 4.5MM 220 13 233 4.7MM 230 14 244 4.9MM E. Description of ineligible (taxable) property to be included In project: building and land OPUS F. Estimated value of ineligible property: OPUS G. Estimated value of site as of January 1 preceding abatement agreement- La: d: N/A Im•.)rovements: N/A Pe:,,ona1 Property: -0- H. This project is: ( J) A New Plant ( ) An Expansion ( ) A Modernization If Modernization: Estimated economic life of existing plant: years Added economic life from modernization: years Tax abatement requested: % of eligible property for year I. % of eligible property for year 2. % of eligible property for year 3. % of eligible property for year 4. % of eligible property for year 5. m. EC.DNOMIC INFORMATION: A. Construction Estimates: N/A Completion Date: # of Construction Jobs C c. nmencement Date: E B. Estimated number of jobs to be created: 1. December 31, 19 2. December 31, 19 3. December 31,19 4. December 31, 19 5. December 31, 19 tsabmt.3.1 i.95 Page 2 • C. Other estimated taxes generated by project: Sales Tax: N/A Other (Identify): D. The proposed reinvestment zone is located in: Round Rock C;o }nty: Williamson School District: Round Rock Independent School District (RR1SD) Other Taxing jurisdict'.n: Brushy Creek WCID i SignaturEl of Au horiz- • ompany Official Robert .R. Strickland. Vire Prpcirlpnt - fin.arc_ . Printed ijame and Title of Authorized . Inc'.' "General Partne of T Company. Official Technologies Texas LP Compare;; Representative to be contacted: Nme: Jon Beard f cress: 116 Old Settlers Rd — i Round Rock, TX • t:abmt361 Telephone No.: 512/244 -7200 Title:Plant Mgr Upon rer:eipt of the application, the City of Round Rock may also require copies c latest artl,ual stockholders report, audited financial statements, bank references, am other irtf; rmation required to evaluate the application. .95 rage 3 STATE OF CALIFORNIA COUNTY OF SANTA CLARA BEFORE ME, the undersigned Notary Public, on this day personally appeared Robert R. Strickland, Vice President — Finance, of Trend Technologies Inc., the General Partner of Trend Technologies Texas LP (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. SUBSCRIBED AND SWORN TO BEFORE ME on the 22 " day of October, 1998, to certify which witness my hand and official seal. �' % tG/' M! Robe — Rnrickla"d Vice President, Finance of Trend Technologies, Inc., General Partner of Trend Technologies Texas LP p auun uatnuaaanuuse.: - y SHIRLEY M. CAMPBELL COMM. NO. 119 NOTARY PUBLIC • CALIFORNIA SANTA CUJ0A COUNTY CGMU. EXPIRES AUGUST 14, 2002 VERIFICATION Shirley M. Campbell Notary Public, State of California My Commission Expires: /ityu(rda- 1 i 1 Resolutions of the Board of Directors of Trend Holdings, [nc. Adopted May 12, 1997 WHEREAS, it is appropriate and necessary for the Company to appoint officers of its subsidiaries; NOW, THEREFORE BE IT RESOLVED that, revoking any and all prior appointments and thereby removing from office any person not named to an office below, the officers of the Trend Plastics, Inc. be, and hereby are, appointed as set forth below: President and Chief Operating Officer Vice President — Finance, Chief Financial Officer Treasurer and Assistant Secretary Secretary Assistant Secretary Authorization of Certain Corporate Transactions WHEREAS, in the ordinary course of business it is necessary or advisable for the Company to enter into various corporate transactions; WHEREAS, the Board of Directors desires to authorize designated members of management of the Company to enter into certain transactions without further approval of the Board, provided the approval of such transactions is consistent with these resolutions; NOW, THEREFORE, BE IT RESOLVED that transactions approved by the designated members of management consistent with the parameters set forth below in these resolutions be, and hereby are, authorized as transactions of the Company. Lease of Real Property WHEREAS, from time to time the Company enters into leases for real property ("Real Property") for manufacturing, assembly, warehouse, office space or other purposes; NOW, THEREFORE, BE IT RESOLVED that with respect to any lease for Real Property the annual expense of which to the Company will be less than $100,000, the President and the Vice President — Finance be, and hereby is, authorized to approve, negotiate the terms of and enter into any such lease on behalf of the Company, the taking of such actions and the execution of such documents by such persons being conclusive evidence of the requisite authority therefor. Purchase or Lease of Personal Property WHEREAS, from time to time the Company enters into purchase of or leases for personal property constituting fixed assets ( "Personal Property "), including, but not limited to, manufacturing, assembly, transportation and office equipment; NOW, THEREFORE, BE IT RESOLVED, that with respect to any purchase of Personal Property specifically reflected in an annual capital expenditure budget approved by the Board of Directors, or any other purchase of Personal Property at a price of less than $200,000, or any lease of Personal Property with a value of less than $200,000, the President of the Company be, and hereby is, authorized to approve, negotiate the terms of and enter into any such purchase or lease on behalf of the Company. the Joseph Jahn Robert Strickland Robert Fitzsimmons Roger Masini Arok Accounts Miscellaneous Tranasctions taking of such actions and execution of such documents being conclusive evidence of the requisite authority therefor. WHEREAS, the designations of depositories for the funds of the company is deemed to be advisable; NOW, THEREFORE, BE IT RESOLVED, that the Treasurer of the Company be, and hereby is, authorized to designate financial institutions with which the funds of the Company may be deposited, including designation of depositories and paying agents for safekeeping and other matters, and to sign checks, drafts, or other orders, whether actual or facsimile, for withdrawal of funds against the Company's accounts at such depositories; RESOLVED FURTHER, that the signature of two officers or employees designated by the Chief Financial Officer be, and hereby is required on any checks, drafts, or other orders for withdrawal of more than S5,000 from the Company's accounts; RESOLVED FURTHER, that nothing contained in the foregoing resolution shall be deemed to revoke, or to alter or amend in any respect, any instructions of the Company to any depository in which the Company has funds oa deposit at the time of the adoption of the foregoing resolution. RESOLVED FURTHER, that with respect to any other type of transaction, other than purchases or sales of inventory in the ordinary course of business, not covered by the foregoing resolutions the total expense of which to the Company will be less than S100,000, each of the President and Vice President - Finance of the Company be, and each of them hereby is, authorized to approve such transactions and requisite documents, if any, on behalf of the Company, the taking of such actions and the execution of such documents being conclusive evidence of the requisite authority therefor. asor DE -fNNi 01 DAN '0D 3QIS2J30I2J 3111 WO13 9S:TT G661- 50-3301 TREND EQUIPMENT ROUND ROCK, TEXAS EQUIPMENT COST PROCESS WATER SYSTEM $280,000 COMPRESSED AIR SYSTEM 70,000 QUALITY ASSURANCE EQUIPMENT 150,000 OVERHEAD CRANE SYSTEM 254,000 MATERIAL TRANSFER SYSTEM 138,000 MATERIAL MEZZANINE 70,000 PRE - FABRICATED OFFICES 72,000 TOOL SHOP EQUIPMENT 350,000 COMPUTER EQUIPMENT 60,000 MOLDING MACHINES 1,000 TON- 6MACHINES 4,866,000 700 TON -2 MACHINES 544,000 500 TON -3 MACHINES 711,000 STAMPING MACHINES 600 TON -1 MACHINE 400 TON -I MACHINE 300 TON -1 MACHINE 200 TON -1 MACHINE 160 TON -1 MACHINE ASSEMBLY LINE - TRAPPER EXHIBIT 1,300,000 564,000 459,000 382,000 378,000 50,000 TOTAL 10698000 I, of (Owner) do certify that on December 31,19_ there were full time employees at STATE OF TEXAS § § COUNTY OF WILLIAMSON § EXHIBIT "D" MANPOWER REPORT 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 , 19_ , to certify which witness my hand and official seal. Notary Public, State of Texas Printed Name: My Commission Expires: 14 EXHIBIT "E" (Authorization by. Opus's Board of Directors) 15 EXHIBIT "F" (Authorization by Trend's Board of Directors) 16 CERTIFICATE OOF AMENDMENT ARTICLES OF INCORPORATION TREND PLA INC. '0500 The undersigned, Joseph Jahn and Robert R. Strickland, certify that: 1. They are the President and Assistant Secretary, respectively, of Trend Plastics, Inc., a California corporation (the "Corporation "). 2. Article I of the Articles of Incorporation of this Corporation is amended and restated to read in its entirety as follows: "Article I: The name of the corporation is TREAD TECHNOLOGIES, INC." 3. The duly approved by the Board of Directoamrs��ent of the Articles of Incorporation has been 4. The foregoing amendment of the Articles of Incorporation has been duly approved by the required vote of shareholders in accordance with Section 902 of the California Corporations Code. The total number of outstanding shares of the Corporation entitled to vote thereon is 100. The number of shares voting in favor of the amendment equaled or exceeded the vote required. The percentage vote required was greater than 50 %. California that the m s declare et forth in e Certificate are tr correct of our the ome of knowledge. Dated: November 13, 1997 ENOORSEO FILED In the otfce of the Sect°fary of State of the State of Cajfoani NOV hiiL 4l ii , Set!Gi 7 of Buda OCT. 1.1938 5 22PM TREND PLASTICS' NO'. 29 P.276 RESOLUTION OF THE BOARD OF DIRECTORS OF TREND HOLDINGS, INC. Adopted at the Board Meeting of July 23, 1998 WHEREAS, Trend Technologies, Inc. (the "Company"), a wholly owned subsidiary of Trend Holdings, Inc. and the General Partner of Trend Technologies Texas, L.P., has recommended the lease, construction, outfitting and operation of a manufacturing facility in the Crystal Park Development located in Round Rock, Texas (the "Round Rock facility "), and WHEREAS Company management has previously received the necessary Board approvals to proceed with this project, NOW, THEREFORE the following Resolution is adopted by the Board of Directors of Trend Holdings, Inc,: RESOLVED that the President and/or Chief Financial Officer of the Company are authorized to approve, negotiate the terms of, and enter into a Tax Abatement Agreement by and between the City of Round Rock, Opus South Corporation, and Trend Technologies Texas, L.P. resol- r2.doc EXHIBIT 4 Date: December 17, 1998 Subject: City Council Meeting - December 2Z, 1998 Tax Year 1999 100% $63,140 Tax Year 2000 100% $63,140 Tax Year 2001 75% $47,355 Tax Year 2002 50% $31,570 Tax Year 2003 25% $15,785 4 Item: 10.E.2. Consider a resolution authorizing the Mayor to execute a tax abatement agreement with OPUS Real Estate Texas I Limited Partnership and Trend Technologies. This five year tax abatement is an agreement between the City of Round Rock and OPUS Real Estate Texas I Limited Partnership and Trend Technologies. The facility consists of 120,000 square feet of office and manufacturing space. The total construction cost of the building is approximately $4.4 Million and equipment is approximately $12 Million. The building is to be substantially complete and the equipment delivered and /or installed on or before December 31, 1998. Staff Resource Person: Joe Vining, Planning Director. Trend Technologies is required to provide 211 jobs by December 31, 1998 with a total employment of 244 by 12/13/02. Abatement applies to the ad valorem real and personal property taxes and is described in detail in the attached agreement. These abatements are estimated using the current ad valorem tax rate of .385 per $100 value applied to $16.4 Million with the following percentages: