MDD Resolution No. 212 RESOLUTION NO. 212
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BAYTOWN
MUNICIPAL DEVELOPMENT DISTRICT AUTHORIZING THE PRESIDENT
TO EXECUTE THE OVERPAYMENT OF LOCAL TAX RESOLUTION
AGREEMENT BETWEEN TIIE CITY OF BAYTOWN AND EXXON MOBIL
CORPORATION AS A THIRD PARTY BENEFICIARY; AND PROVIDING
FOR THE EFFECTIVE DATE THEREOF.
BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE BAYTOWN
MUNICIPAL DEVELOPMENT DISTRICT`:
Section 1: That the Board of Directors of the Baytown Municipal Development
District hereby authorizes the President to execute the Overpayment of Local Tax Resolution
Agreement between the City of Baytown and Exxon Mobil Corporation as a third party
beneficiary. A copy of said agreement is attached hereto as Exhibit"A,"and incorporated herein
for all intents and.purposes.
Section 2: This resolution shall take effect immediately from and after its passage by
the Board of Directors of the Baytown Municipal Development Distroyet.
INTRODUCED, READ and PASSED by the affirmativ vote of the Board of Directors
of the Baytown Municipal Development District,this the 5`h d yf of September,2013.
sf ,PHEN H. DONCARLOS, Prc 'dent
ATTEST:
L TICIA BRYSCTAssistirt Secretary
APPROVED AS TO FORM:
ACIO RAMIREZ, SR., Ge al Counsel
R9KarenAFil&Cdy Conne9lA1vinnicipa1 Development doe
Exhibit "A"
Overpayment of Local Tax
Resolution Agreement
This Overpayment of Local Tax Resolution Agreement ("Agreement") is made between Exxon Mobil
Corporation (the "Taxpayer") and the City of Baytown (the "City"). The Taxpayer and the City are
hereinafter collectively referred to as the"Parties."The Taxpayer holds a Direct Payment Permit to self-
assess State and Local Sales and Use Tax under Chapter 151 of the Texas Tax Code, and its Taxpayer
Identification Number is 1-13-5409005-9.
The Taxpayer and the City have developed a mutually agreeable $1.2M refund resolution covering the
over-remittance of sales and use tax to the City, the Baytown Municipal Development District, the
Baytown Crime Control and Prevention District and the Baytown Fire Control, Prevention and
Emergency Medical Services District (the "Baytown Local Tax") for the period of January 1, 2010,
through August 31, 2012, concerning the operations of the Taxpayer's Baytown Olefins Plant. This
mutual agreement relates only to the population of documents listed in Attachment A, which includes
all documents pertaining to the overpayments for such plant during the aforementioned period. The
Taxpayer and the City agree that the City will pay Taxpayer the agreed to refund of$1.2M by September
30,2013.
The Parties hereby affirm the resolution of the overpayment of Baytown Local Tax on the population of
documents listed on Attachment A for the period of January 1, 2010, through August 31, 2012, and do
state fully that each Party understands and agrees with the methodology used to audit and compute the
Baytown Local Tax refund related to the aforementioned population, which includes all documents
pertaining to the overpayments for the Taxpayer's Baytown Olefins Plant for such period.
In regards to the population of documents listed on Attachment A, the Taxpayer hereby: (1) waives its
right to file any appeal provided in the Texas Tax Code or Chapter 2001 of the Texas Government Code;
(2)agrees not to pursue any refund or hearing,or file a lawsuit or pursue any claim or causes for action,
even if the claim or contention has not been addressed,and (3) releases the City,the Baytown Municipal
Development District, the Baytown Crime Control and Prevention District and the Baytown Fire Control,
Prevention and Emergency Medical Services District from and against any liability and claims that have
arisen or could arise regarding any overpayment of the Baytown Local Tax for the population of
documents listed on Attachment A.
Each Party acknowledges that it has carefully read this Agreement. The Agreement constitutes the full
and complete Agreement and understanding between the Parties for any overpayment of the Baytown
Local Tax prior to the effective date hereof.
The Parties further agree that this Agreement is intended to benefit the following non-incidental
beneficiaries: the Baytown Municipal Development District, the Baytown Crime Control and Prevention
District and the Baytown Fire Control, Prevention and Emergency Medical Services District, and each
may enforce its terms in a court of competent jurisdiction.
For this Agreement to be valid the Agreement must be signed by each Party.
City of Baytown Exxon Mobil Corporation
BY: BY:
Title: Title:
Date: Date:
Acceptance by Third-Party Beneficiary--Baytown Municipal Development District
The Baytown Municipal Development District hereby accepts the benefits due to it under the
terms of that this Agreement between the Taxpayer and the City.
Baytown Municipal Development District
BY:
Title:
Date:
Acceptance by Third-Party Beneficiary--Baytown Crime Control and Prevention District
The Baytown Crime Control and Prevention District hereby accepts the benefits due to it under
the terms of that this Agreement between the Taxpayer and the City.
Baytown Crime Control and Prevention District
BY:
Title:
Date:
Acceptance by Third-Party Beneficiary--Baytown Fire Control.Prevention and Emereency Medical
Services District
The Baytown Fire Control, Prevention and Emergency Medical Services District hereby accepts
the benefits due to it under the terms of that this Agreement between the Taxpayer and the City.
Baytown Fire Control, Prevention and
Emergency Medical Services District
BY:
Title:
Date: