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HomeMy WebLinkAbout0228C - BENEQUITY PROPERTIES, K ROO - PS MALL BUFFUMS OPA PA8B19 NOTE: After Recording Return : ; City of Palm Springs, P.O. P­' 1786, Palm Springs, CA 92263 ) EjA L F,14 C9 ® e J;,,,, �kPpI11TE4`q 4 LEGAL DESCRIPTION OF PROPERTY: ia�9P®LY�� MB 14652 Lot 21 P Palm VaTley Colony Lands LL' *rz Assessor's Parcel No. 502-190-006 Department of Community Development COMMON DESCRIPTION OF PROPERTY: Building Division 191 South Farrell Drive, Palm Springs, California 6t9-323-0242 AGREEMENT between the CITY OF PALM SPRINGS and GARY A. VICTORSON, authorized agent for BENEQUITY PROPERTIES, 3700 Wilshire Blvd. , Los Angeles, CA 90010 was entered upon this date MARCH 3, 1987, the following: 41 The following conditions for smoke control upgrade forft eivWeSls�ean�fsaboes on PALM SPRINGS MALL located at 191 South Farrell will be required upon the earlier of: - Ten (10) years from the date hereof, OR - At the time structural or life safety alterations (excluding cosmetics, decorations, lighting changeouts that do not require rewiring back to the subpanel and store front alterations) are made by a new tenant if the cost of such alteration exceeds $15.00 per square foot, OR - In the case of the Walker Scott store, unless exiting, independent of the mal has been provided prior to the ten year period. i DATE: * GARY VICIORSON, for BENEQUITY PROPERTIES � z _ DATE: 2 J TOM GRAHAM, Building and Safety Director, for CITY OF PALM SPRINGS * Signature must be notarized below. STATE OF, COUNTY OF r�e � �— On this a of . , 1987, before mer/ /j9--J-kj(:j,y GHL)1U±C- �: , tWundcYrsigned Notary Public, appeared ejl TY )/ jC1-D/��7ly 14ersonally known to me —proved to me on., the basis of satisfactory evidence to be the person(A) whose name(A C subscribed to the within instrument, and acknowledged that executed it. WITNESS my hand and official seal . NOTARY'S SIGNATURE { oFrrr_,LAi_ sEnt° o ED �` W PATRICIA GALANT � `� � A" � m NOTFlRY PUBLIC - CALIFORNIA � � '¢ � L � �, ' - y;F g LOS NPJGELES COUfJTY � '< �Q , 4 _. Nly comet. expires FE6 19, 1991 � � 3 L:, Post Office Box 1706, Palm Springs, California 92263-1706 GENERAL ACKNOWLEDGMENT 1 State { i��.l�. �i ✓ 1 On this the r.�1 day of �i )r ! ✓1 19 �7, before No.z�l _ L ore me, ;y � S`3 Countyof 1<' i �,o):C% t 1 i ✓ L r;.r_ ') f l`%%� % ;[r:-Z tT) the undersigned Notary Public,personally appeared / rl r� l"1 �� P2 �14 , HLNItd� h,ts,l2 + 'Ed-personallyknowntome jl) 9 1.:„�,y,.,�;f➢107HIR rflF(JC +LutYl7ANA 11 O proved fd me on the basis of satisfactory �,) RIVERSILc UC'IUN"I'/ Mycam, to be the per�son(s)'whose name(s)" subscribed to the 7 within instrument,and acknowledged that executed it. 1��� WITNESS my hand and official seal. Z�) _ r, q{ Notary's Signature — 1 �I ld v tot pJ 7110122 ` 4v NATIONAL NOTARY ASSOCIATION•23012 Ventura BIN •RO Box 4625•Woodland Hills,CA 91364 11 1 I K-Roo Owner Participation P.S. Mall (Buffums) PA8B19 AGREEMENT #228 OWNER PARTICIPATION AGREEMENT R673, 1-3-90 Palm Springs Mall ------ This Agreement is ente,�ed into as of the / day of ( MIyo 1-989, by and between the Community Redevelopment Agency of the' City of Pafm Springs (the "Agency") and K-ROO Corp. a California corporation (the "Participant") The Agency and Participant agree as follows : I . SUBJECT OF THE AGREEMENT A. Purpose of the Agreement The purpose of this Agreement is to effectuate the Redevelopment Plan for the Baristo Farrell Redevelopment Project Area (the "Project Area") by providing Ahe improvement of certain real-r property (the "Site") included within the boundaries of the Project Area. The improvement of the Site pursuant to this Agreement is in the vital and best interests of the City of Palm Springs (the "City") , the health, safety, and morals of its citizens , and the purposes and provisions of applicable federal , state, and local laws and requirements . Implementation of this Agreement will further the goals and objectives of the Redevelopment Plan to strengthen the commercial functions of the Palm Springs Mall (the "Mall ") and provide public access to commercial facilities . The parties to this Agreement acknowledge that in order to provide for a nine percent return on investment for the Site in the first years of stabilized occupancy, based on a current pro forma, there is a capital shortfall to the Participant of $1 ,396.000. B. Redevelopment Plan This Agreement is subject to the provisions of the Redevelopment Plan For the Baristo Farrell Redevelopment Project Area which was adopted by the City Council of the City of Palm Springs on June 6, 1986, by Ordinance #1264. The Redevelopment Plan, as it now exists and as it may be subsequently amended, are incorporated herein by reference and made a part hereof as though fully set forth herein. C. The Site The Site is that portion of the Project Area generally known as the Palm Springs Mall . The Participant is an owner of the Site which is more fully described as follows : Those portions of Lots 20 and 21 , Section 13, Township 4 South, Range 4 East, San Bernardino Meridian, in the City of Palm Springs , County of Riverside, State of California , as shown by map of Palm Valley Colony Lands, recorded in Book 14, Page 652 of Maps, in the Office of the County Recorder of San Diego County, California, described as follows : Beginning at the Northwest corner of said Lot 21 , being the center line of McCallum Way, as shown on said map; thence South 50.00 Feet on the Westerly line of said Lot 21 to a point on the Southerly line of said McCallum Way, said Southerly line being 50 feet Southerly (measured at right angles) from the Northerly line of said Lot 21; which is the center line of said McCallum Way, said point being the true point of beginning; thence North 89056' East, 667.56 feet, parallel with the Northerly line of said Lot 21, to the intersection of a line parallel with and 50 feet Southerly (measured at right angles) from the Northerly line of said Lot 20, said parallel line being also the Southerly line of said McCallum Way; thence North 89056'40" East, 367.95 feet on last said parallel line, to the beginning of a tangent curve, concave to the Southwest with a radius of 20 feet, and which AGREEMENT: Palm Sprinclall terminates Southerly in a tangent line which is parallel with and 40 feet Westerly (measured at right angles) from Line "A" (Line "A" being a straight line whose Northerly terminus is a point in the Northerly line of said Lot 20, North 89056'40" East, 428.10 feet on said Northerly line from the Northwest corner of said Lot 20 and whose Southerly terminus is a point in the Southerly line of said lot 20, South 89046' East, 425.35 feet on said Southerly line, from the Southwest corner of said Lot 20) ; thence South- easterly 31 .49 feet on said curve through a central angle of 90012'25" ; thence South 00009' 05" West, 1190.18 feet, on said tangent line, 40 feet West of said Line "A" , to the beginning of a tangent curve which is concave to the Northwest, having a radius of 20 feet and which terminates Westerly tangent to a line which is parallel with and 30 feet Northerly (measured at right angles) from the Southerly line of said Lot 20; thence Southwesterly 31.44 feet on last said curve, through a central angle of 90004' 55" ; thence North 89046' West, 365.37 feet on 'said tangent line, to its intersection with a line which is parallel with and 30 feet northerly (measured at right angles) from the Southerly line of said Lot 21; thence South 89052' 55" West, 666.93 feet on last said parallel line, to the Westerly line of said Lot 21; thence North 1228.94 feet, on the Westerly line of said Lot 21 to the True Point of Beginning. Except that portion described as follows : Beginning at a point on the West line of said Lot 21 that is 1278.94 feet South of the Northwest corner of said Lot 21, said point being also the Southwest corner of the above described parcel ; thence North 10.00 feet; thence North 89052'55" East, 666.93 feet; thence South 89046' 00" East, 365.37 feet to a tangent curve; thence along said curve, concave to the Northwest, having a radius of 20.00 feet, through a central angle of 90004155" , a distance of 31.44 feet; thence South 0009'05" West, 10.00 feet to a tangent curve; thence along said curve, concave to the North- west, having a radius of 20.00 feet, through a central angle of 90004'55" , a distance of 31 .44 feet; thence North 89046'00" West, 365.37 feet; thence South 89052'55" West, 666.93 feet to The Point of Beginning. The legal description above described is the same real property described in the deed recorded December 31, 1968, as Instrument No. 127272, Official Records. D. Parties to the Agreement 1. The Agency The Agency is a public body, corporate and politic, exercising governmental functions and powers, and organized and existing under the Community Redevelopment Law of the State of California (Health & Safety Code Section 33000 et seq. ) . The office of the Agency is located at 3200 East Tahquitz McCallum Way, Palm Springs , California 92262. "Agency," as used in this Agreement, includes the Community Redevelopment Agency of the City of Palm Springs and any assignee of or successor to its rights , powers and responsi- bilities . 2. The Participant The Participant is K-R00 Corp. , a California corporation. The Participant has an interest in real property within the Project Area and therefore qualifies as an "owner partici- pant" as that term is used in the Redevelopment Plan and - 2 - AGREEMENT: Palm Sprinomall Community Redevelopment Law. The principal office of the Participant is located at 3700 Wilshire Boulevard, Los Angeles, California 90010. All of the terms , covenants and conditions of this Agreement shall be binding on and shall inure to the benefit of the Participant and the permitted expressly named assigns of the Participant as herein provided according to their terms and application. Wherever the term "Participant" is used herein, such terms shall include any permitted assignee or successor in interest as herein provided. Notwithstanding any other provisions hereof, no voluntary or involuntary successor in interest of the Participant shall acquire any rights or powers under this Agreement except as expressly set forth herein. The Participant shall not assign all or any part of this Agreement without the prior written approval of the Agency and the Agency shall not recognize, accept or pay any purported successor in interest or assignee of Participant unless it receives an express , written assignment of Participant's rights under this Agree- ment signed by Participant. The Agency shall not unreasonably withhold its approval of any assignment by the Participant so long as the proposed assignee executes an assumption agreement in form and content satisfactory to the Agency assuming the obligations of the Participant hereunder consistent with its interest, and such assignment will not diminish or impair in any way the performance of the Parti- cipant's obligations under this Agreement. II . TAX INCREMENT AND RETAIL SALES TAX REVENUES In return for improvements made and agreed to be made by the Participant and Participant's sole shareholder, Benequity Properties , a California Limited Partnership ("Benequity") and funds expended and agreed to be expended by the Participant and Benequity towards the implementation of this Agreement, and the Redevelopment Plan, the Participant shall receive the following share of tax increment and retail sales tax revenues accruing to the Site. A. Tax Increment Revenues For a period of ten (10) years , commencing January 1 , 1990, the Participant shall receive one hundred percent (100%) of all of the tax increment revenues attributable to the Site (the "Tax Incre- ment Revenues" ) . The Tax Increment Revenues are the increase in the property taxes received by the Agency from the Site from the increase in assessed valuation over the over the assessed valua- tion in the Base Year of 1988-89 fiscal year. The Tax Increment Revenues shall be paid to the Participant semi-annually, in arrears , within thirty (30) days following allocation of the tax increment revenues to the Agency. The assessed valuation as reported by the Riverside County Assessor's Office, for the Site in the Base Year was $16,488,026. B. Sales Tax Increment For a period of ten (10) years , commencing January 1, 1990, the Participant shall receive an amount equal to that portion of the retail sales taxes equal to one hundred percent (100%) up to $100,000 and fifty percent (50%) of the amount over $100,000 of the increased annual sales tax accruing to the City from the Site (the "Sales Tax Increment") . At the end of each calendar year, - 3 - AGREEMENT: Palm Sprin•Mall • the Participant shall provide, or shall cause to be provided, to the Agency a list of the active tenants in the Mall including each tenant's sales tax identification number as and if reported by said tenants pursuant to the provisions of said tenant's lease. The Sales Tax Increment is the increase in the amount of sales tax revenues received by the City or Agency from the Site in subsequent calendar years over the amount received by the City in the Base Calendar Year of 1988. The Sales Tax Increment due the Participant shall be paid to the Participant annually, in arrears, within ninety (90) days following: 1) the collection of retail sales tax by the City, or 2) the receipt of the information from the Participant regarding tenants at the Site, as outlined above in this Section; whichever is later. The amount received by the City in the Base Calendar Year of 1988 was $258,504 which repre- sents one percent (1%) of the retail sales at the Site as reported to the California State Board of Equalization. C. Maximum Assistance The total amount of Tax Increment Revenues and Sales Tax Increment paid to the Participant as described in Sections IIA. and IIB. shall not exceed a total of $1,396,000. The actual amount expended on the allowable improvements to the Site, as outlined in Section IV.A. of this Agreement shall deter- mine the actual amount of assistance to be provided by the Agency. On or before March 31, 1990, the Participant shall provide to the Agency a accounting of Participant's actual costs for items identified in Section IV.A. of this Agreement. Should the total allowable expenditures by the Participant be less than $2,346,500, the maximum assistance provided to the Participant shall be reduced fifty cents for each dollar of shortfall . D. Security for Payments The Agency financed obligation under this Agreement shall be secured by a note to the benefit of the Participant (see Exhibit A) . The note shall be in an amount equal to the amount determined in Section II C. above and not to exceed $1,396,000. Except for Tax Increment Revenues and Sales Tax Increment payable to Partici- pant for periods prior to such date, any balance remaining on the note as of January 1, 2000, shall be extinguished and as of that date the note shall be considered paid in full . Upon the opening for business of the Buffums store on the Site, Participant's rights hereunder to receive Tax Increment Revenues and Sales Tax Increment shall be deemed to be vested subject to verification of actual costs as provided in Section IV A hereof. Any subsequent sale of the Site shall not constitute an assignment of Participant's right hereunder unless there is an express, written assignment signed by Participant. III . ADDITIONAL PAYMENTS TO BUFFUMS In addition to the monies identified in Section II , the Agency shall pay to the Participant three hundred thousand dollars ($300,000) for the benefit of Buffums Department Stores, in recognition of the excess costs incurred by Buffums for demolition, correction of deferred code items , job training, and related opening expenses for their new store in the Palm Springs Mall . The first payment of one hundred fifty thousand ($150,000) shall he made on or before thirty days after the opening of the Buffums Palm Springs Mall store or January 1 , 1990, whichever is later. The second payment of one hundred and fifty thousand dollars ($150,000) shall be made on or before six (6) months after the first payment. The Participant shall pay these sums to Buffums Department Stores within thirty (30) days after their receipt of said funds by the Participant from the Agency. Notwithstanding the foregoing, Participant - 4 - AGREEMENT: Palm Sprin*Mall • and Buffums may agree among themselves as to the disposition of such funds . IV. IMPROVEMENT OF THE SITE A. Scope of Development Improvements The Participant shall provide for the establishment and operation of a Buffums Department Store on the Site. The Participant shall provide incentives to Buffums totalling at least $2,346,500. Said incentives may be in the form of free rent, construction allowances , mall improvements required by Buffums , and other expenses directly related to the opening of the Buffums store. Verification of said incentive costs shall be provided to the Agency by the Participant within ninety (90) days after the opening of the Buffums store or December 31, 1990, whichever is earlier. Should the total costs of said incentives be less than $2,346,500, the maximum assistance provided to the Participant in Section IIC. shall be reduced fifty cents for each dollar of shortfall . B. Repainting of the Mall Within sixty (60) days after the execution of this Agreement, the participant shall submit a plan to the City Planning Department for the repainting of portions of the accent colors on the exterior of the Mall to create a more subdued color scheme for the facility. Within one hundred twenty (120) days of the approval of a repainting plan by the City Planning Department, the Participant shall complete the repainting of the Mall pursuant to said approval . In no case shall the Participant be required to repaint more than thirty percent (30%) of the wall surface of the Mall buildings. C. Cost of Construction The cost of improving the Site and constructing all improvements thereon shall be borne by the Participant. The Agency and Parti- cipant shall each pay the costs necessary to administer and carry out their respective responsibilities and obligations under this Agreement. D. City and Governmental Permits Before the commencement of construction of any buildings , structures , or other work of improvement upon the Site, the Parti- cipant shall at its own expense secure or cause to be secured any and all permits which may be required by the City or other govern- mental agency affected by such construction or work. The Agency shall provide all proper assistance to the Participant in promptly securing these permits. E. Maintenance The Participant agrees that it or its successors in interest respecting the Site shall ensure that the improvements on the Site shall continue to be well-maintained in a manner at least consistent with their condition as of the completion date of the Buffums Palm Springs store. F. Applicable Laws The Participant shall carry out or cause to be carried out con- struction of the improvements in conformity with all applicable laws . V. DEFAULTS, REMEDIES AND TERMINATION A. Defaults - General Subject to the extensions of time set forth in this Agreement, failure or delay by either party to perform any term or provision of this Agreement constitutes a default under this Agreement. The - 5 - AGREEMENT: Palm Sprir*Mall 46 party who so fails or delays must immediately commence to cure, correct or remedy such failure or delay, and shall complete such cure, correction or remedy with reasonable diligence and during any period of curing shall not be in default. The injured party shall give written notice of default to the party in default, specifying that default complained of by the injured party. Except as required to protect against further damages , and except as otherwise expressly provided in this Agree- ment, the injured party may not institute proceedings against the party in default until thirty (30) days after giving such notice. Failure or delay in giving such notice shall not constitute a waiver of any default, nor shall it change the time of default. Except as otherwise expressly provided in this Agreement, any failure or delay by either party in asserting any of its rights or remedies as to any default shall not operate as a waiver of any default or of any such rights or remedies or deprive such party of the right to maintain any action or proceeding which it may deem necessary to protect, assert or enforce any such rights or remedies . B. Legal Actions 1. Institution of Legal Actions In addition to any other rights or remedies, either party may institute legal action to cure, correct, or remedy any default, to recover damages for any default, or to obtain any other remedy consistent with the purpose of this Agree- ment. Such legal actions must be instituted in the Superior Court of the County of Riverside, State of California , in any other appropriate court in that County, or in the Federal District Court in the Central District of California. The prevailing party in any such legal action may recover its reasonable attorney's fees . 2. Applicable Law The laws of the State of California shall govern the inter- pretation and enforcement of this Agreement. C. Rights and Remedies are Cumulative Except as otherwise expressly stated in this Agreement, the remedies of the parties are cumulative, and the exercise by either party of one or more of such rights or remedies shall not preclude the exercise by it, at the same or different times, of any other rights or remedies for the same default or any other rights or remedies for the same default or any other default by the other party. D. Damages If the Participant or the Agency defaults with regard to any of the provisions of this Agreement, the nondefaulting party shall serve written notice of such default upon the defaulting party. If the default is not cured or commenced to be cured by the defaulting party thirty (30) days after service of the notice of default, the defaulting party shall then be liable to the other party for any damages caused by such default. E. Specific Performance If the Participant or the Agency defaults under any of the provi- sions of this Agreement, the nondefaulting party shall serve written notice of such default upon the defaulting party. If the default is not commenced to be cured by the defaulting party within thirty (30) days after service of the notice of default, the nondefaulting party, at its option, may then institute an action for specific performance of the terms of this Agreement - 6 - AGREEMENT: Palm Sprinomall VI . GENERAL PROVISIONS A. Notices , Demands and Communications Between the Parties Formal notices , demands and communications between the Agency and the Participant shall be sufficiently given if dispatched by registered or certified mail , postage prepaid, return receipt requested, to the principal offices of the Agency and the Partici- pant as set forth in this Agreement. Such written notices , demands and communications may be sent in the same manner to such other addresses as either party may from time to time designate by mail . B. Conflict of Interests No member, official or employee of the Agency shall have any personal interest, direct or indirect, in this Agreement nor shall any such member, official or employee participate in any decision relating to this Agreement which affects his personal interest or the interests of any corporation, partnership or association in which is is directly interested. C. Nonliability of Agency Officials and Employees No member, official or employee of the Agency shall be personally liable to the Participant in the event of any default or breach by the Agency or for any amount which may become due to the Partici- pant or on any obligations under the terms of this Agreement. D. Obligation to Refrain from Discrimination. The Participant covenants and agrees for itself, its successors , its assigns and every successor in interest to the Site or any part thereof, that there shall be no discrimination against or segregation of any person or group of persons on account of race, color, creed, religion, sex, marital status , ancestry or national origin in the sale, lease, sublease, transfer, use, occupancy, tenure or enjoyment of the Site, nor shall the Participant itself, or any person claiming under or through it, establish or permit any such practice or practices of discrimination or segregation with reference to the selection, location, number, use or occupancy of tenants, lessees , subtenants , sublessees , or vendees of the Site. The foregoing covenants of this Section VI-D. shall run with the land and shall remain in effect in perpetuity. E. Amendment of Redevelopment Plan Pursuant to provisions of the Redevelopment Plans for modification or amendment thereof, the Agency agrees that no amendment which changes the uses or development permitted on the Site or changes the restrictions or controls that apply to the Site or otherwise affect the Site or Participant's rights under this Agreement shall be made or become effective without the prior written consent of the Participant. Amendments to the Redevelopment Plan applying to other property in the Project Areas shall not require the consent of the Participant. F. Amendments to this Agreement The Participant and the Agency agree to mutually consider reason- able requests for amendments to this Agreement which may be made by any of the parties hereto, lending institution, or bond counsel of financial consultants to the Agency, provided said request are consistent with this Agreement and would not substantially alter the basic business terms included herein. - 7 - AGREEMENT: Palm Sprin*all • VII . ENTIRE AGREEMENT, WAIVERS AND AMENDMENTS This Agreement is executed in five (5) duplicate originals each of which is deemed to be an original . This Agreement integrates all of the terms and conditions mentioned herein or incidental hereto, and supersedes all negotiations or previous agreements between the parties with respect to all or any part of the subject matter hereof. All waivers of the provisions of this Agreement must be in writing and signed by the appropriate authorities of the Agency and the Participant, and all amendments thereto must be in writing and signed by the appropriate authorities of the Agency and the Participant. L981 COMMUNITY REDEVELOPMENT AGENCY i" OF THE CITY OF PALM SPRINGS - Y ChaIrma I By Secretary "AGENCY" 19 K-R00 CORP. (` a California Corporation C B.y-CT 7 NICHOiL'AS E. 0 NEILL, it's President BY �za, T,NIi) a,r MARK E. ABRAMSON, lt't Secretary izn, "PARTICIPANT' M'aG �:.,C_J�'16.7 �13L fiL L+4S e.,F,✓J Ji,!11;u�_� .iLl�1 u;.i-',:�iuC;4: . - 8 - EXHIBIT A PROMISSORY NOTE $1,396,000 1989 FOR VALUE RECEIVED, the undersigned , COMMUNITY REDEVELOPMENT AGENCY OF THE CITY OF PALMS SPRINGS, (herein called the "Agency") hereby promises to pay to K-R00 CORP. , a California corporation (herein called the "Participant") , a principal sum hereunder determined, at 3700 Wilshire Boulevard , Los Angeles , California, 90010, or any such other place as the Participant may, from time to time, designate in writing. Principal shall be payable in lawful money of the United States of America. This Note is made and delivered pursuant to and in implementation of an Owner Participation Agreement entered into as of , (the "OPA") between the Agency and the Participant. The OPA calls for the Participant or Participant's sole shareholder, Benequity Properties , a California Limited Partnership ("Benequity") , to expend up to $2,346,500 to provide incentives and improvements for Buffum's Department Store at the Palm Springs Mall , which is located in the Baristo-Farrell Redevelopment Project Area of the City of Palm Springs . Under the OPA, the Participant shall expend such funds as necessary to make improvements to certain real property designated in the OPA as the "Site" , and a portion of such expenditures in the amount of ONE MILLION THREE HUNDRED NINETY-SIX THOUSAND DOLLARS ($1,396,000) shall be subject to repayment by the Agency. A. Definitions . 1 . "Tax Increment Revenues" means the increase in the property taxes received by the Agency from the Site from the increase in assessed valuation over the assessed valuation in the Base Year of 1988-89 fiscal year. 2. "Sales Tax Increment" means the increase in the amount of sales tax revenues received by the City or Agency from the Site in subsequent calendar years over the amount received by the City in the Base Calendar Year of 1988. 3. "Site" means the property described in Section I .C. of the OPA. B. Principal and Interest. 1. The principal amount of this Note is ONE MILLION THREE HUNDRED NINETY-SIX THOUSAND DOLLARS ($1,396,000) , which constitutes the reimbursable portion of the cost of improvements made or agreed to be made to the Site by the Participant and/or Benequity and funds expended or agreed to be expended by the Participant and/or Benequity pursuant to the OPA. 2. This Note shall not bear interest unless and until there is a default in payment of any installment; whereupon, interest shall accrue at the rate of ten percent per annum on any such delinquent installment. EXHIBIT A (Continued) C. Repayment. The Agency shall make periodic payments to the Participant to reduce the principal amount of this Note, as follows : 1. Tax Increment Revenues For a period of ten (10) years , commencing January 1, 1990, the Participant shall receive one hundred percent (100%) of all of the Tax Increment Revenues . The Tax Increment Revenues shall be paid to the Participant semi-annually, in arrears, within thirty (30) days following allocation of the tax increment revenues to the Agency. The assessed valuation, as reported by the Riverside County Assessor's Office, for the Site in the Base Year was $16,488,026. 2. Sales Tax Increment For a period of ten (10 years , commencing January 1 , 1990, the Participant shall receive an amount equal to that portion of the retail sales taxes equal to one hundred percent (100%) up to $100,000 and fifty percent (50%) of the amount over $100,000 of the increased annual sales tax accruing to the City from the Site (the "Sales Tax Increment") . At the end of each calendar year, the Participant shall provide, or shall cause to be provided, to the Agency a list of the active tenants in the Mall including each tenant's sales tax identification number as and if reported by said tenants pursuant to the provisions of said tenant's lease. The Sales Tax Increment is the increase in the amount of sales tax revenues recieved by the City or Agency from the Site in subse- quent calendar years over the amount received by the City in the Base Calendar Year of 1988. The Sales Tax Increment due the Participant shall be paid to the Participant annually, in arrears , within ninety (90) days following: 1) the collection of retail sales tax by the City, or 2) the receipt of the information from the Participant regarding tenants at the Site, as outlined above in this Section; whichever is later. The amount received by the City in the Base Calendar Year of 1988 was $258,504 which represents one percent (1%) of the retail sales at the Site as reported to the California State Board of Equalization. Time is of essence of every obligation under thisx4ote. If an event of default occurs , the Agency promises to pay all costs of enfocement and collection, including reasonable attorneys fees, whether of not such enforcement and collection includes the filing of a law suit. This Note shall be cancelled as of January 1, 2000, subject to the payment of Tax Increment Revenues and Sales Tax Increment accrued for periods ending prior to that date. COMMUNITY REDEVELOPMENT AGENCY OF THE CITY OF PALM SPRINGS