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HomeMy WebLinkAboutPR 17203: IDA WITH PORT ARTHUR STEAM ENERGY LP interoffice MEMORANDUM t5 To: Mayor, City Council, and City Manager From: Valecia Tizeno, City Attorney Date: September 26, 2012 Subject: P. R. No. 17203 - October 2, 2012 Council Meeting Attached is P. R. 17203 authorizing the City Manager to execute an Industrial District Agreement with Port Arthur Steam Energy LP. VRT:gt Attachment s.pr17203_memo Port Arthur Steam Energy File #18 Res 10 -527 2011 2012 • 5 0700 kr .00a W00011:0400000 3 = 3,100,400 3,082,900 . 01Q 6OQ OC?003b 000 0 � �1 230,900 174,800 :v 530700,''Ob0 OOa040ti0000F Q 46,110 39,790 Value 3,377,410 3,297,490 Exempt Property 230,900 174,800 Net Value 3,146,510 3,122,690 Abatement 0.00% Tax Rate 0.792 • • IDA Rate 80% Payment $ 19,936.29 • • . P. R. No. 17203 9/26/12 gt RESOLUTION NO. A RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE AN INDUSTRIAL DISTRICT AGREEMENT WITH PORT ARTHUR STEAM ENERGY LP WHEREAS, pursuant to Resolution No. 10 -507, the City of Port Arthur entered into an Industrial District Agreement with Port Arthur Steam Energy, for a one (1) year period; and WHEREAS, said agreement expired on December 31, 2011; and WHEREAS, the City Council of the City of Port Arthur deems it in the best interests of the citizens of Port Arthur to enter into a new Industrial District Agreement with Port Arthur Steam Energy pursuant to Sections 42.044 and 212.172 of the Texas Local Government Code, and Article 1, Section 5, of the City's Charter. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PORT ARTHUR: Section 1. That the facts and opinions in the preamble are true and correct. Section 2. That the City Council hereby authorizes the City Manager to execute a new two (2) year Industrial District Agreement with Port Arthur Steam Energy LP, in substantially the same form as attached hereto as Exhibit "A ". Section 3. That a copy of the caption of this Resolution shall be spread upon the Minutes of the City Council. s.pr17203 READ, ADOPTED AND APPROVED on this day of October, A.D., 2012, at a Meeting of the City Council of the City of Port Arthur, by the following vote: AYES: Mayor: Councilmembers: NOES: MAYOR ATTEST: CITY SECRETARY APPROVED AS,TO FORM: CITY ATTORN APPROVED FOR ADMINISTRATION: CITY MANAGER s.pr17203 EXHIBIT "A" 1 STATE OF TEXAS COUNTY OF JEFFERSON INDUSTRIAL DISTRICT AGREEMENT PORT ARTHUR STEAM ENERGY LP PROJECT (2012-2013) WHEREAS, the City of Port Arthur, hereinafter referred to as the "City", and Oxbow Calcining (formerly Great Lakes Carbon Corporation) previously entered into an Industrial District Agreement with respect to the property that is within the extraterritorial jurisdiction of the City; and WHEREAS, Oxbow Calcining leases the land described in Attachment "A" from the Kansas City Southern Railway and has a coke calcining facility thereon; and WHEREAS, Port Arthur Steam Energy LP (herein referred to as "the Company") operates a waste heat recovery facility, and is sub-leasing a portion of the land leased by Oxbow Calcining for a waste heat recovery project further described in the agreement; and WHEREAS, "the Company" produces high pressure steam from flue gas heat recovered from the coke calcining kilns at the Oxbow Calcining facility; and WHEREAS, a majority of the steam is sold to the Valero refinery; and s4)a steam energy ip_ida 2011-1015 Page 1 WHEREAS, the electricity derived from the cogeneration facility is used for internal purposes; and WHEREAS, the project is environmentally beneficial by recovering substantial amounts of heat energy which would otherwise be lost and converting such heat energy into steam and power to perform useful work; and WHEREAS, the Company entered into an "in lieu of tax" agreement ("Agreement") with the City with regards to this waste heat recovery facility being undertaken by Port Arthur Steam. Energy LP approved by Resolution No. 05-181; WHEREAS, the Company has a right to sublease a portion of the land described in Attachment "A" and specifically subleases the land described in Attachment "C"; and WHEREAS, the Company produces high pressure steam from flue gas heat recovered from three petroleum coke calcining kilns at the Oxbow Calcining facility, as described in Attachment "D" on the tract; and WHEREAS, the City and the Company wish to address the following: (1) health and safety issues on the land, existing plant, and the improvements described in Attachments "B" and "C" and at any existing plant or any plant that may be built thereon and procedures for the City's review thereof, (2) the needs of the City to have a revenue source based on the terms herein, (3) the need to s.pa steam energy 1p_ida 2012-2013 Page 2 define backup services provided by the City, (4) employment opportunities for Port Arthur residents, minorities and companies, and (5) the terms of such Agreement; and WHEREAS, the City and the Company agree to enter into an Industrial District Agreement with respect to the projects described in Attachment "B", and on the property described in Attachment "C" that is within the extraterritorial jurisdiction of the City; and WHEREAS, the City and the Company agree that there has been full and adequate consideration for this Agreement; and WHEREAS, the Company agrees that this project constitutes a major capital refurbishment of an existing facility for which the Company will pay "in lieu of tax" payments to the City of Port Arthur; and WHEREAS, this Agreement is authorized under Sections 42.044 and 212.172 Local Government Code, Vernon's Texas Code Annotated and Article 1, Section 5 of the City's Charter, and that the parties agree that the following terms are reasonable, appropriate, and not unduly restrictive of business activities; and WHEREAS, all parties find that this Agreement as delineated herein is beneficial to each party. spa steam energy 1pj.da 2012-2013 Page 3 ). VOW, THEREFORE, in consideration of the promises and the mutual agreements of the parties contained herein, the City and the Company agree with each other as follows: Section 1-Payments by the Company a. For the years 2012-2013, the Company shall pay to the City the amounts delineated in this Section so long as this Industrial District Agreement is in full force and effect and all of the property described in Attachment "A" is not annexed by the City. b. For the years 2012-2013, the Company shall pay to the City of Port Arthur amounts equal to eighty percent (80%) of the amount of taxes. It is the express agreement and intent of the parties hereto that the amount of the "in lieu of tax" payments for the project described in Attachment "B" will be such as to put the Company in the same financial position as the Company would have been in had the Company been a taxpayer of the City for the years 2012-2013, but was obligated to pay only eighty percent (80%) of its taxes based on the non-exempt valuation of improvements as determined by the Jefferson County Appraisal District. The "in lieu of tax" payments will be due on or before October 15, 2012 (year 1) and October 15, 2013 (year 2). spa steam energy 1pida 2012-2013 Page 4 (c) The City of Port Arthur is entering into this agreement with the expectations that the Company will make reasonable efforts concerning the hiring of Port Arthur residents as employees, contractors, suppliers and professionals. The Company will post job openings with the Texas Workforce in Port Arthur. The Company will also request that its contractors and subcontractors post their job openings with the Texas Workforce in Port Arthur. (d) The City shall not refund or credit any monies previously paid by the Company prior to the date of execution of this Agreement, either directly or indirectly to the City. Section 2. In working with the City Council, the Company shall also do the following: (a) The Company will notify the City Council and post job openings with the Texas Workforce in Port Arthur. The Company will also request that its contractors and subcontractors notify the Task Force and post its job openings with the Texas Workforce in Port Arthur. (b) The Company will notify the following of job openings: • City of Port Arthur • Official newspaper of the City • Texas Work Force Commission s.pa steam energy lg_i_da 2012-2013 Page 5 • Lamar State College of Port Arthur • Port Arthur ISD • Sabine Pass ISD • Port Arthur Labor Unions • Digital Work Force • Associations representing historically underutilized segments of the population in Port Arthur who seek to be notified of job opportunities Upon request, the City will provide contact information for these entities. The Company will also request that its contractors and subcontractors notify the above entities of job openings. (c) The Company will make reasonable efforts to allow Port Arthur contractors the opportunity to bid on projects. (d) The Company will include a provision in the Company's contracts with its prime contractors, which requires the prime contractors to read and comply with the terms of this Agreement relating to the use of Port Arthur vendors, suppliers, subcontractors, professionals, and historically s.pa steam energy 1pida 2012-2013 Page 6 underutilized businesses and segments of the population. (e) The Company and its contractors will pay at least the prevailing wage, as reasonably set by the City, in accordance with Chapter 2258, Texas Government Code, V.T.C.A. Section 3. If requested orally or in writing by the Company, the City's Fire Department shall provide back- , up Fire Suppression Support as determined by the City's Fire Chief, and the City's Police Department shall assist in providing an evacuation route and traffic control in the case of .a fire or a chemical release at the Company's facility located in the City's extraterritorial jurisdiction. Nevertheless, the Company shall abide by and shall take such precautions as to (1) prevent fires, explosions and chemical releases and (2) the imprudent discharge of storm water that contribute to flooding on adjacent property. The Company shall also provide an evacuation as is expected in the industry, and as is required by applicable federal and state laws, and the health and safety laws of the City. The Company shall 1 employ or provide sufficient primary fire suppression response, as well as control and abate chemical releases. The Company shall provide the City's Fire Chief and Police spa steam energy Ip_ida 2012-2013 Page 7 Chief with Emergency Response Plans for any plants, refineries, chemical operations or other hazardous operations that take place on the land described in Attachment "C". If there is a fire and the City is requested to provide initial and primary fire suppression services or if a cleanup is required under the 2012 International Fire Code, the Company will pay to the City the costs and expenses incurred by the City and any of its departments. Section 4. The Company shall promptly notify the central dispatch office which serves the: City's Fire Chief, Police Chief and the City's Emergency Management Coordinator of all incidents involving fires, serious injuries, deaths, chemical releases and flooding that create .a health and safety hazard to the community or that exceed OSHA permissible exposure limits at the plant fence lines. Section S. Annexation for Health, Safety and Welfare Reasons. It is specifically stipulated that nothing in this Agreement will in any manner limit or restrict the authority of the City to annex all or part of said lands and facilities during the period of the Agreement if the City should determine that such annexation is reasonably necessary to promote and protect the general 41111MINIMIIMINNINI spa steam energy ip_ida 2012-2013 Page 0 health, safety and welfare of the persons residing within or adjacent to the City, provided however, that the City agrees that such annexation for the land described in Attachment "C" prior to October 1, 2013 will not be made for revenue purposes only. Section 6. Annexation due to Legislative Action. Notwithstanding the provisions of Section 4, the parties agree and consent that the City may annex if a bill is adopted by the State legislature which limits or restricts the authority of the City to annex all or part of said land and improvements. In the event of annexation, the Company will not be required to make further payments under this Agreement for any calendar year commencing after annexation with respect to the property so annexed, but shall nevertheless be obligated to make full payments for the year during which such annexation becomes effective if the annexation becomes effective after January l of said year. The Company shall not be required to pay ad valorem taxes to the City for the same period of time they have already paid an "in lieu of tax" payment, with respect to the property described in Attachment "C" to this Agreement. In case the property described in Attachment "C" is annexed prior to December 31, 2013, the City will remit to the Company any taxes paid to the City in excess of the "in ININNIMONAINNINNOMMINt. AMNIA:Re spa steam energy ip ida 2012-2013 Page 9 lieu of tax" payments as described in Section 1 as an economic incentive program as allowed under Chapter 380 Local Government Code. This partial remission of taxes (Economic Incentive Program) will only be applicable until December 31, 2013. If the annexation laws are changed so that the City can no longer annex the property of the Company and if the parties cannot reach an agreement on a new payment schedule or on a new "in lieu tax" agreement, the Company agrees that it will continue to pay to the City the "in lieu of tax" payments delineated in Section 1 until December 31, 2013. "Taxable value" is the value as determined by the Jefferson County Appraisal District in its appraisal rolls after the completion of all litigation and appeals (if any), of all improvements, excluding the value of exempt pollution control devices, owned by the Company and located within the extra-territorial jurisdiction of the City as described in Attachment "C". This also includes the appraised value of any property that is located in a free trade zone or in any other type of federal, state or local zone. Section 7. The parties agree that the City has the sole discretion after October 1, 2013 to annex the property in Attachment "C" or to enter into negotiations on the s.pa steam energy 1pida 2012-2013 Page 10 payment by the company of additional "in lieu of tax payments". Section S. The present owners and lessees of the property in Attachment "C" are described in Attachment "F". Nothing contained herein shall be construed to prohibit or prevent the Company from paying the other owners' or lessees' "in lieu of tax" payment to prevent annexation by the City. If the City annexes a tract or tracts, the total "in lieu of tax" payment will be reduced by the same percentage as the appraised value of the tracts under the contract are reduced. Section 9. The City will not commence annexation proceedings prior to October 1, 2013 for the Company's property as delineated in Attachment "C" to this Agreement under Chapter 43 of the Local Government Code or file litigation in District Court to abate or prevent a nuisance or seek a civil penalty under Sections 54.016, 54.017, and 217.042 Local Government Code for "health, safety and welfare concerns" until written notice of the concerns have been delivered to the Company, and they have had a reasonable opportunity to respond and to address the City Council in open session. s.pa steam energy 1p_ida 2012-2013 Page 11 Section 10. If, after having a reasonable opportunity to respond and address the City Council in open session in accordance with Section 8, there is still a dispute as to whether there is a health, safety and welfare concern for an event that occurred prior to October 1, 2013, the matter may, at the request of either party, be submitted to either an appropriate court of jurisdiction or arbitration before an arbitrator selected from a panel supplied by the American Arbitration Association. Any arbitration shall take place in Jefferson County or at such other locations to which the parties agree. The request for arbitration must be demanded in writing no later than ten (10) days following the City Council meeting at which the Company had the opportunity to address the City Council in accordance with Section 8, or the rights to arbitration shall be waived unless the parties agree otherwise. The costs of the arbitration shall be shared equally between the parties. The arbitration process shall be completed within forty-five (45) days from the date the arbitrator is selected, and if it is not so completed, any party may proceed with annexation or litigation, as they so desire. Section 11. The Company certifies that they have not, and will not, knowingly employ an "undocumented worker" which means an individual who, at the time of s.pa steam energy 1p_ida 2012-2013 Page 12 employment, is not lawfully admitted for permanent residence to the United States or authorized under law to be employed in that manner in the United States. The Company acknowledges that it has reviewed Chapter 2264, Texas Government Code, and hereby affirmatively agrees to repay the amount of any incentive with interest at the rate of ten percent (10%) per annum, not later than the 120 day after the date the City notifies the Company of a violation in writing. The Company acknowledges the City may bring a civil action as to recover any amounts owed under this Chapter, and further acknowledges that the City may recover court costs and reasonable attorney's fees incurred in bringing an action under Section 2 264.101, Texas Government Code, The Company will also promptly report to the City any "undocumented worker" that is improperly retained by its contractors or subcontractors on its facility. Section 12. The Company shall participate in the Port Arthur industrial Group during the life of this Agreement in order to assist in the establishment of apprenticeship, internship, and/or education programs and 1 projects for the training of Port Arthur residents for permanent jobs in the Port Arthur area. The Company further hereby agrees to request and encourage its contractors and subcontractors to establish and fund their s.pa steam energy 'piths 2012-2013 Page 13 own apprenticeship, internship, and/or education programs and projects for the training of Port Arthur residents for permanent jobs in the Port Arthur area. Section 13 If the Company desires to assign this Agreement to any person, the Company shall provide written notice of such assignment and shall receive the written consent of the City Council, by a duly adopted Resolution, which will not be unreasonably withheld. The Company shall provide the description of the new Company and such other information as is reasonably requested to indicate that the new Company will safely operate the facility, act as a good corporate citizen, and will fully abide by the terms of thia agreement. If the assignment is approved by the City Council, the Company shall be relieved of its obligations under this Agreement to the extent that an assignee expressly assumes the Company's obligations. Subject to the preceding, this Agreement shall inure to the benefit of and be binding upon the parties hereto and its respective successors and assigns. Section 14. It is agreed by the parties to this Agreement that the Company and the City have the right to seek equitable relief, including specific performance of this Agreement. s.pa steam energy da 2012-2013 Page 14 Section 15. The Company shall allow a reasonable number of authorized employees and/or representatives of the City who have been designated and approved by the City Manager, City Council or Mayor to have access to the Company's land and/or plants during the term of this Agreement to inspect the plants and any improvements thereto to determine compliance with the terms and conditions of the Agreement. All inspections will be made at mutually agreeable times and will only be conducted in such manner as to not unreasonably interfere with safety standards and security standards and rules. All inspections will be made with one or more representatives of the Company and in accordance with industry safety standards. Section 16. The City reserves the right to hire or contract for a monitor as to inspect the Company's records and hiring practices in accordance with this Agreement as to verify whether the Company has complied and will continue to comply with this Agreement. Section 17. Information on property values. Pending final determination of any tax protest filed by the Company with the Jefferson County Appraisal Review Board, or appeal thereof, the Company shall pay to City, on October 15 2012 (year 1) and October 15, 2013 (year 2), the spa steam energy 1p_ida 2012-2013 Page 1.5 amount calculated based upon the value of the property reflected on the most recently adopted appraisal roll prepared by or for Jefferson County Appraisal District. If the final determination of a protest or an appeal reduces the value of the property after Company has tendered payment to the City hereunder, the Company's liability hereunder shall be recalculated based on the final determination of value, and City shall according to the terms herein, after the final determination of such protest or appeal, either credit toward future "In Lieu of Tax" agreements or refund to Company, the difference between the amount actually paid hereunder and the amount for which the Company is determined to be liable, without interest. Section 1S. Electrical Usa e The Company will provide the City with information as to the electrical consumption from Entergy or from any other electric utilities, transmission and distribution utility, municipally owned utility, electric cooperative, or from any other source, as well as all metering locations that 'service the area in Attachment "A". Section 19 The Company agrees to annually furnish information necessary for the City to evaluate the Company's compliance with the terms and conditions of this Agreement. The Company further agrees that on •or before s.pa steam ener ip_....."="2707=1"....." Page 16 March 1 of each year of this Agreement, the Company shall provide the City an annual report/statement of compliance with this Agreement. Section 20. Notice of Default. Notwithstanding anything herein to the contrary contained, in the event of any breach by the Company of any of the terms or conditions of this Agreement, the City shall give the Company not less than five (5) business days' written notice, specifying the nature of the alleged default and manner in which the alleged default may be satisfactorily cured. Thereafter, the Company will be afforded a reasonable time within which to cure the alleged default. Nevertheless, time is of the essence on the payment schedule for the "in lieu of tax" payments. Section 21. Entire This Agreement constitutes the entire agreement of the parties with respect to the subject matter hereof, and supersedes any and all prior understandings or oral or written agreements between the parties respecting such subject matter, except as otherwise provided in the instruments referenced herein. This Agreement .may be amended only by written instrument signed by all of the parties hereto. spa steam energy 1p_ida 2012-2013 Page 17 Section 22 g.. If any term or provision in this Agreement or the application thereof to any person or circumstance shall to any extent be held to be invalid or unenforceable by a court of competent jurisdiction, such invalidity or unenforceability shall not affect any other provision of this Agreement or the application thereof which can be given effect without the invalid or unenforceable provision or application, and the parties agree that the provisions of this Agreement are and shall be severable. Payment of the "in lieu of tax" payments is an essential part of this Agreement. Section 23. Remedies Cumulative. Except as otherwjse expressly provided herein, all rights, privileges and remedies afforded the parties by this Agreement shall be deemed cumulative and not exclusive, and the exercise of any or more of such remedies shall not be deemed to be a waiver of any other right, remedy or privilege provided for herein or available at law or in equity. Section 24. 22mtalimImia This Agreement shall be governed by and construed in accordance with the laws of the State of Texas. This Agreement is to be performed in Jefferson County, Texas. 1 s.pa steam energy 1p_ida 2012-2013 Page 18 Section 25. Authority. Each person executing this Agreement on behalf of any party hereto represents that he or she is duly authorized by all requisite actions and consents to execute and deliver this Agreement on such party's behalf. Section 26. Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original, and all of which, taken together, shall constitute but one and the same instrument, which may be sufficiently evidenced by one counterpart. Section 27. By acceptance of this Agreement and/or benefits conferred hereunder, the Company represents and warrants that its undersigned agents have complete and unrestricted authority to enter into this Agreement and to obligate and bind the Company to all of the terms, covenants and conditions contained herein. Section 28. Any notice provided for in this contract shall be given in writing to the parties hereto by certified mail, return receipt requested, addressed as follows: TO CITY: TO THE COMPANY: City Manager Manager, City of Port Arthur Port Arthur Steam Energy LP 444 4 Street 2815 Coke Dock Road Port Arthur, Texas 77641 Port Arthur, Texas 77640 s.pa steam energy 1p_ida 2012-2013 Page 19 with a copy to: with a copy to: City Attorney Ted Boriack City of Port Arthur Manager 444 4 St. 2815 Coke Dock Road Port Arthur, TX 77640 Port Arthur, Texas 77640 Section 29. This agreement is effective the l' day of January, 2012, and shall expire on the 31st day of December 2013, unless extended by the City of Port Arthur, as delineated in Section 5, s.pa steam energy Ipida 2012-2013 Page 20 SIGNED AND AGREED to on the day of , 2012. PORT ARTHUR STEAM ENERGY LP BY: Manager: Ted Boriack ACKNOWLEDGMENT STATE OF TEXAS § § COUNTY OF JEFFERSON § BEFORE ME, the undersigned Notary Public, on this day personally appeared known to me to be the person whose name is ascribed to the foregoing instrument, and acknowledged to me that he executed the same as the act and deed of Port Arthur Steam Energy LP for the purposes and considerations therein expressed, and the capacities therein stated. GIVEN UNDER MY HAND AND SEAL OF OFFICE, this the day of , A.D., 2012. NOTARY PUBLIC, STATE OF TEXAS s.pa steam energy 1p_ida 2012 -2014 Page 21 SIGNED AND AGREED to on the day of , 2012. CITY OF PORT ARTHUR, TEXAS BY: City Manager ACKNOWLEDGMENT STATE OF TEXAS § COUNTY OF JEFFERSON BEFORE ME, the undersigned Notary Public, on this day personally appeared Floyd T. Johnson, known to me to be the person whose name is ascribed to the foregoing instrument, and acknowledged to me that he executed the same as the act and deed of the City of Port Arthur, for the purposes and considerations therein expressed, and the capacities therein stated. GIVEN UNDER MY HAND AND SEAL OF OFFICE, THIS THE day of A.D., 2012. J NOTARY PUBLIC, STATE OF TEXAS s.pa steam energy 1p_ida 2012-2013 Page 22 LIST OF ATTACHMENTS "A" Area of land leased from Oxbow Calcining "B" Description of project "C" Description of land subleased from Oxbow Calcining by Port Arthur Steam Energy LP "D" Products that will be produced by the Company "E" Existing values of land, equipment and units "F" Description of owners of property spa steam energy .1p_ida 2012-2013 Page 23 ATTACHMENT "A" Area of Land leased from Oxbow Calcining] from KCS. s.pa steam energy 1pida 2012-2013 Page 24 ATTACHMENT "E" The waste heat recovery facility includes: • 3 waste heat recovery steam generators • 1 steam turbine generator • 1 water treatment unit to produce boiler feedwater • 1 building to house equipment and personnel • environmental equipment on each heat recovery steam generator (exempt) s.pa steam energy 1p_ida 2012-2013 Page 25 ATTACHMENT "C" Attached hereto are descriptions, drawings or maps, as to the portions of land subleased by Port Arthur Steam Energy LP from [Oxbow Calcining]. • 4 AMM__ . s.pa steam energy 1pida 2012-2013 Page 26 ATTACHMENT "D" Port Arthur Steam Energy LP will generate electricity and steam. The electricity will be used for internal purposes by the cogeneration facility. The steam will be used in Valero's operations. s.pa steam energy 1p_ida 2012-2013 Page 27 ATTACHMENT "E" The appraised value of the Port Arthur Steam Energy LP waste heat recovery facility improvements as described in Attachment C was determined by the Jefferson County Appraisal District for tax year 2012 to be valued as follows: Value - $3,297,490 Exempt Property - $174,800 Net Value: $3,122,690 s.pa steam energy 1p_ida 2012 -2014 Page 28 ATTACHMENT "F" The land on which the Port Arthur Steam Energy LP waste heat recovery facility exists is owned by Kansas City Southern Railroad. Oxbow Calcining leases the land for its calcining facility from Kansas City Southern . Railroad (Attachment A). Port Arthur Steam Energy LP subleases the land for the waste heat recovery facility from Oxbow Calcining (Attachment C). s.pa steam energy ip_ida 2012 -2013 Page 29