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HomeMy WebLinkAboutResolution 2003-052 RESOLUTION NO. 2003-052 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 23rd day of June 2003. ".c~ ~{;..////' ~. ~",,'.., .... ~ ," "n '.-;. ,..- ./ ",\: \ A TTE~__;:' r h .w.r~J ~. . . -"j) "~ ......... "...... ,,/ t~'~7/} ¡,/r'JIi';.¿, /.... *;;:ll,·"'~ ¡ ....- ~~tA'U1lt::6 ,~f~~ , Patricia Hutson - City Secretary 'l I ~JJf.( Ch'J1"\J Oscar Trevino - Mayor APPROVÉD AS TO CONTENT: ¿l /........ . Ì\ // ¡(Ú!c~/;? /&/ Karen Bostic - Managing Director TARRANT COUNTY TAX OFFICE 100 E. Weatherford, Room 105 . Fort Worth, Texas 76196-0301 . 817-884-1850 taxoffice@tarrantcounty,com BETSY PRICE Tax Assessor,Collector May 23, 2003 Ms Margaret Ragus City of North Richland Hills PO Box 82069 North Richland Hills TX 76182 Dear Ms Ragus, The 2003 Tax year is upon us and once again my office is looking forward to working with you and your staff. We are cO,mmitted to providing the best possible service to you in the fields of assessing, billing, collecting, and reporting, .. Enclosed are two original renewal contracts for the assessment and collection of your ad valorem taxes by Tarrant County for the fiscal year 2003. After the contracts have been signed, please return BOTH of them to my office, I will mail a fully executed contract to you after the Commissioners Court has made formal approval of the contract. In order to have your contract in place prior to the upcoming tax season, I would ask that you have the contract returned to me by July 10th. I want to continue our annual meetings to share ideas and information. I think these meeting have been very successful and have received some very positive feedback, I plan to schedule these meetings for later this year. If you have ideas or issues that you would like to address, please feel free to contact me, As always, my office is working to improve our level of service, Last year we implemented several efforts to improve our processing and reporting, We continue to improve our web site for use by your office as well as the taxpayers, For next year, I have plans to make changes that will allow my office to accept e-checks as well as improve the efficiency of making bank deposits through the Automated Clearing House processing, Since there are no sustentative changes in this contract, I trust that your review and approval will be uncomplicated. If you do have questions, please feel free to contact my entity liaison, Carole Mills, at 817- 884-1139. Please mark your calendar to have the executed contract to my office by July 10,2003, I am al ways available for your questions and comments at 817-884-1850 or bye-mail bprice@tarrantcountv,com Sincerely, ~if~ Betsy PrIce Tax Assessor Collector COUNTY OF TARRANT § § Agreement For The Collection Of Taxes Agreement made this _day of ,2003, 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, Weatherford Street, Fort Worth, Texas 76196-0301, and the City of North RichIand Hills, hereinafter referred to as City, whose address is PO Box 82069, North RicWand Hills, TX 76182, PURPOSE OF AGREEMENT The purpose of this Agreement is to state the terms 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: I. SERVICES TO BE PERFORMED The ASSESSOR/COLLÉCTOR agrees to collect the taxes dúe 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 ITom 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 taxes 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), for 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 ($100.00), the disbursement will be withheld until the cumulative total of taxes collected for the City equals one hundred dollars ($100.00), or at the close of the month, II. REPORTS The ASSESSOR/COLLECTOR will provide the City the following reports, if requested: Daily: Weekly: Annual: General Ledger Distribution Report Detail Collection Report (Summary) Paid Tax Roll Delinquent Tax Roll Current Tax Roll Tax Roll Summary (Totals Only) Year-to-Date Summary Report Detail Collection Report (Summary) Delinquent Tax Attorney Tape Monthly: The ASSESSOR/COLLECTOR will provide the City the General Ledger Revenue & Expense Report monthly as required by IlL COMPENSATION In consideration of the services to be performed by the ASSESSOR/COLLECTOR, compensation for the services rendered is a rate of fifty cents ($.50) per account. 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 from 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 terminals 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" requlflng assistance from ASSESSOR/COLLECTOR system's programmers and accountants, the fee is $660.00 per day, which will be deducted from the City's current collections at the end of the month. ~v. TAX RATE 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" Friday, September 12,2003. Under authority of Section 31.01 (h) of the Property Tax Code, any additional cost of printing and mailing tax statements because of late reporting of the tax rate or the exemption schedule will be charged to and must be paid by the City. If the 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 REGULATIONS In performing the services required under this Agreement, the ASSESSOR/COLLECTOR shall comply with all applicable federal and state statutes, final 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 performance of the services stated herein for the City shall be promptly transferred to the account of the City at the City's depository bank. Electronically transferred funds incur an additional fee, which will be charged back to the City and deducted from 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 from the COUNTY Depository to the City's designated depository. VIII. INVESTMENT 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 Investment Act. The COUNTY further agrees that it will pay to the City all interest or other earnings attributable to taxes owed to the City. The ASSESSOR/COLLECTOR agrees to deliver to the COUNTY Auditor all ad valorem taxes collected on behalf of the City for investment 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 fW1ds 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. All refunds of overpaYD).ents 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 Firm 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 COUNTY 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 information is provided to the ASSESSOR/COLLECTOR, XI. TERM OF AGREEMENT This Agreement shall become effective as of the date hereinabove set out, and shall continue in effect during the 2003 tax year, unless sooner terminated by providing sixty (60) day written notice, as outlined in paragraph XII. 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 XIII MISCELLANEOUS PROVISIONS This instrument hereto contains 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 Tarrant County, Texas. This Agreement shall be binding upon and inure to the benefit of the parties hereto and their respeetive 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 first above written, Tarrant County, Texas. BY: BETSY PRICE TAX ASSESSOR/COLLECTOR TARRANT COUNTY DATE FOR THE CITY OF NORTH RICHLAND HILLS: BY: DATE TITLE: FOR TARRANT COUNTY: BY: TOM VANDERGRIFF TARRANT COUNTY JUDGE DATE APPROVED AS TO FORM * AND CONTENT BY: DISTRICT ATTORNEY'S OFFICE DATE