HomeMy WebLinkAboutResolution 2002-058
RESOLUTION NO. 2002-058
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
NORTH RICHLAND HILLS, TEXAS, that:
1.
The City Manager be, and is hereby, authorized to execute an
agreement with Tarrant County Tax Assessor-Collector to collect the ad valorem
taxes of the City of North Richland Hills. A copy of said agreement is attached
hereto and made a part hereof.
PASSED AND APPROVED the 24th day of June 2002.
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Patricia Hutson - City Secretary
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Oscar Trevino - Mayor
APPROVED AS TO CONTENT:
Karen Bostic, Director of Budget & Research
COUNTY OF TARRANT
§
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Agreement For The Collection Of Taxes
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Agreement made this _day of , 2002, by and between the Tarrant County Tax Assessor-Collector,
hereinafter referred to as ASSESSOR/COLLECTOR, and Tarrant County, hereinafter referred to as the COUNTY, both of
whom are addressed at 100 E. WeatherfÌJrd Street, Fort Worth, Texas 76196-0301, and the City of North Richland Hills,
hereinafter referred to as City, whose address is P. O. Box 820609, North RicWand Hills, Texas 76182-0609.
PURPOSE OF AGREEMENT
The purpose of this Agreement is to state the tenns and conditions under which the ASSESSOR/COLLECTOR will provide
assessment and collection services of Ad Valorem taxes levied by the City.
NOW THEREFORE, in consideration of the mutual promises herein contained, the parties hereto agree as follows:
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SERVICES TO BE PERFOIUŒD
The ASSESSOR/COLLECTOR agrees to collect the taxes due and owing on taxable property upon which the City has imposed
said taxes. The ASSESSOR/COLLECTOR shall perform the said services in the same manner and fashion as Tarrant County
collects its own taxes due and owing on taxable property situated within its boundaries. The services performed shall include,
but not be limited to: receiving information from the Tarrant Appraisal District for purposes of the Certified Appraisal Roll, and
monthly changes thereto; providing mortgage companies, property owners and tax representatives, tax roll and payment data;
providing all necessary assessments of ta.xes and Truth in Taxation calculations as required; the transmittal of tax statements via
the U.S. Mail or electronic transfer of data; and rapid deposit payment processing. All City disbursements, made by check or by
electronic transfer (wire), tÌJr collected tax accounts will be made to the City on the day the COUNTY Depository Bank indicates
the mandatory assigned "float" period has elapsed and the funds are posted to the collected balance. If any daily collection total is
less than one hundred dollars (S100.00), the disbursement will be withheld until the cumulative total of taxes collected for the
City equals one hundred dollars (SI 00.00), or at the close of the month.
II.
REPORTS
The ASSESSOR/COLLECTOR will provide the City the following reports, ¡frequested:
Monthly:
General Ledger Distribution Report
Detail Collection Report (Summary)
Paid Tax Roll
Delinquent Tax Roll
Current Tax Roll
Tax Roll Summary (Totals Only)
Year-to-Date Summary Report
Detail Collection Report (Summary)
Delinquent Tax Attorney Tape (Exhibit A)
Daily:
Weekly:
Annual:
The ASSESSOR/COLLECTOR will provide the City the General Ledger Revenue & Expense Report monthly as required by
Sec. 31.10 of the Texas Property Tax Code.
The ASSESSOR/COLLECTOR will provide additional reports as follows:
Other requested reports that require programming: $ 25.00 per hour
Other reports requiring computer run-time: $350.00 per hour
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COMPENSATION
In consideration of the services to be perfonned by the ASSESSOR/COLLECTOR, compensation for the services rendered is a
rate of fifty cents ($.50) per <.ccount. The number of accounts will be based on the October billing roll certified to the
ASSESSOR/COLLECTOR by The Tarrant Appraisal District. New accounts added by The Tarrant Appraisal District will be
billed to the entity quarterly. The ASSESSOR/COLLECTOR will collect for these services trom each entity's collections
quarterly.
IV.
AUDITS
The ASSESSOR/COLLECTOR will provide to the City auditor necessary explanations of all reports and access to
ASSESSOR/COLLECTOR in-house tax system computer tenninals to assist the City auditor in verifying audit samples of the
financial data previously provided by the ASSESSOR/COLLECTOR during the past audit period.
If the City elects to have its auditors conduct a "computer system assurance review audit" reqUIrIng assistance trom
ASSESSOR/COLLECTOR system's programmers and accountants, the fee is $660.00 per day, which will be deducted trom the
City's current collections at the end of the month.
V.
TAX RA TE REQUIREMENT
The City will provide the ASSESSOR/COLLECTOR, in writing, the City's newly adopted tax rate and exemption schedule to
be applied for assessing purposes no later than 2:00 p.m., Monday, September 16,2002. Under authority of Section 31.0 I (h) of
the Property Tax Code, any additional cost of printing and mailing tax statements because oflate reporting of the tl,'C rate or the
exemption schedule will be charged to and must be paid by the City. [fthe City wishes its collection reports to be itemized as to
maintenance and operation fund and interest and sinking fund, then the notice advising of the new tax rate must set out the
separate rates, as well as the total rate.
The tax rate and the exemption schedule for each of the last five (5) years in which an ad valorem tax was levied, or all prior
years where there remains delinquent tax, must be furnished in writing to the ASSESSOR/COLLECTOR at the time of the initial
contract.
VI.
COMPLIANCE WITH APPLICABLE
STATUTES, ORDINANCES, AND REGULA T/ONS
In perfonning the services required under this Agreement, the ASSESSOR/COLLECTOR shall comply with all applicable
federal and state statutes, fmal Court orders and Comptroller regulations. If such compliance is impossible for reasons beyond its
control, the ASSESSOR/COLLECTOR shall immediately notify the City of that fact and the reasons therefore.
VIL
DEPOSIT OF FUNDS
All funds collected by the ASSESSOR/COLLECTOR in the perfonnance of the services stated herein for the City shall be
promptly transferred to the account of the City at the City's deposito!}' banle Electronically transferred funds incur an additional
fee, which will be charged back to the City and deducted trom those collected funds. If the City desires its tax disbursements to
be made by electronic transfer of funds (wire) the ASSESSOR/COLLECTOR has no liability for the funds after initiation of the
electronic transfer of the City's funds trom the COUNTY Deposito!}' to the City's designated deposito!}'.
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VIII
INVEST,tfENT OF FUNDS
The City hereby agrees that the COUNTY, acting through the COUNTY Auditor, may invest collected ad valorem tax funds of
the City during the period between collection and payment. The COUNTY agrees that it will invest such funds in compliance
with the Public Funds Investtnent Act. The COUNTY further agrees that it will pay to the City all interest or other earnings
attributable to taxes owed to the City. Th¡: ASSESSOR/COLLECTOR agrees to deliver to the COUNTY Auditor all ad valorem
taxes collected on behalf of the City for investtnent on a timely basis. All parties agree that this Agreement will not be construed
to lengthen the time period during which the COUNTY or the ASSESSOR/COLLECTOR may hold such funds before payment
to the City.
IX.
REFUNDS
Refunds will be made by the ASSESSOR/COLLECTOR except as set forth herein. The ASSESSOR/COLLECTOR will advise
the City of changes in the tax roll which were mandated by the Tarrant Appraisal District.
The ASSESSOR/COLLECTOR will not make refunds on prior year paid accounts unless the prior year paid accounts for the
past five (5) years are provided to the ASSESSOR/COLLECTOR via computer magnetic tape in the exact computer layout as
set out in Exhibit "B".
All refunds of overpayments or erroneous payments due. but not requested. and as described in Section 31.11 of the Texas
Property Tax Code, will after three years from the date of payment, be proportionately disbursed to those entities contracting
with the ASSESSOR/COLLECTOR. The contract must have been in force, actual assessment and collection functions begun
and the tax account was at the time of the over or erroneous payment within the City's jurisdiction. The proportional share is
based upon the City's percent of the tax account's total levy assessed at the time of receipt of the over or erroneous payment.
X
DELINQUENT COLLECTIONS
The ASSESSOR/COLLECTOR will assess and collect the fifteen percent (15%) collection fee pursuant to Sections 33.07, 33.08
and 33.48 of the Property Tax Code, when allowed. The ASSESSOR/COLLECTOR will disburse the amount directly to the
City for compensation to a Finn under contract to the City.
If the delinquent collection Attorney contracted by the City requires attendance of ASSESSOR/COLLECTOR personnel at a
court other than the District Courts in downtown Fort Worth, and the COlJNTY is not a party, the employee's expenses and
proportionate salary will be the responsibility of the City and will be added to the collection expenses and charged to the City.
The ASSESSOR/COLLECTOR will not be responsible for the collection of prior year delinquent accounts unless all delinquent
accounts infonnation is provided to the ASSESSOR/COLLECTOR via computer magnetic tape in the exact computer layout as
set out in Exhibit "B".
XI.
TERM OF AGREEUENT
This Agreement shall become effective as of the date hereinabove set out, and shall continue in effect during the 2002 tax year,
un]ess sooner tenninated by providing sixty (60) day written notice, as outlined in paragraph XlI.
XII.
NOTICES
Any notices to be given hereunder by either party to the other may be effected, in writing, either by personal delivery or by mail,
registered or certified, postage prepaid with return receipt requested. Mailed notices shall be addressed to the address of the
parties as they appear in the introductory paragraph of this Agreement, but each party may change this address by written notice
in accordance with this paragraph.
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XIIL
MISCELLANEOUS PROVISIONS
This instrument and Exhibits "A" and "B" hereto contain the entire Agreement between the parties relating to the rights herein
granted and obligations herein assumed. Any oral representations or modifications concerning this instrument shall be of no
force or effect.
This Agreement shall be construed under and in accordance with the laws of the State of Texas, and all obligations of the parties
created hereunder are performable in Tarnmt County, Texas.
This Agreement shall be binding upon and inure to the benefit of the parties hereto and their respective legal representatives and
successors.
In case anyone or more of the provisions contained in this Agreement shall for any reason be held to be invalid, illegal, or
unenforceable in any respect, such invalidity, illegality, or enforceability shall not affect any other provision hereof and this
Agreement shall be construed as if such invalid, illegal, or unenforceable provisions had never been contained.
This Agreement and the attachments hereto constitutes the sole and only agreement of the parties hereto and supersedes any prior
understandings or written or oral agreements between the parties respecting the within subject matter.
Executed on the day and year tirst above written, Tarrant County, Texas.
BY:
BETSY PRICE
TAX ASSESSORlCOLLECTOR
TARRANT COUNTY
DATE
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FOR TARRANT COUNTY:
BY:
TOM VANDERGRIFF
TARRANT COUNTY JUDGE
DATE
APPROVED AS TO FORM * AND CONTENT
BY:
DISTRICT ATTORNEY'S OFFICE
DATE
*By law, the District Attorney's Office may only advise or approve contracts or legal documents on behalf
of its clients. It may not advise or approve a contract or legal document on behalf of other parties.
Our review of this document was conducted solely from the legal perspective of our client. Our approval
of this document was offered solely for the benefit of our client. Other parties should not rely on this
approval, and should seek revie'Ñ and approval by their own respective attorney(s) .
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