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. e OR~G~NAL the provision of city services or tax base; and (2) The planned use of the property will not constitute a hazard to public safety, health, or morals. Sec. 66-144. Economic development abatement authorized. (a) Authorized .facility. A facility may be eligible for economic development abatement if it is a: manufacturing facility, regional distribution facility, regional service facility, regional entertainment facility, research facility, research and development facility or other basic industry facility. (b) Creation o.f new value. Abatement may only be granted for the additional value of eligible property improvements made subsequent to and listed in an abatement agreement between the city and the property owner and lessee (if required), subject to such limitations as the city council may require. (c) New and existing .facilities. Abatement may be granted for new facilities or the expansion of existing facilities. Improvements to existing facilities for purposes of modernization may receive abatement if proven to be essential to the entity's economic survival. (d) Eligible property. Abatement may be extended to the value of buildings, structures, fixed machinery and equipment, site improvements, plus that office space and related fixed improvements necessary to the operation and administration of the facility, or tangible personal property when in conjunction with leased facilities. (e) Ineligible property. The following types of property shall be ineligible for abatement: land; inventory; supplies; tools; vehicles; vessels; aircraft; housing; hotel accommodations; tangible personal property when not in conjunction with leased facili ties; deferred maintenance investments; property to be rented or leased except as provided in subsection (f); improvements for the generation or transmission of electrical energy not wholly consumed by a new facility or expansion; any improvements, including those to produce, store or distribute natural gas, fluids or gases, that are not integral to the operation of the facility; property owned or used by the state of Texas or its political subdivisions or by an organization owned, operated or directed by a political subdivision of the state of Texas; and property that is owned or leased by a member of city councilor by a member of the city planning commission. (f) OWned and leased .facilities. If an authorized facility located on leased real property is granted abatement, the abatement agreement shall be executed by the city, the lessor and the lessee. If the real property is leased from a municipal corporation, the municipality shall not be required to execute the agreement in its capacity as a lessor. 7