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HomeMy WebLinkAboutResolution 2000-064 RESOLUTION NO. 2000-064 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 this 28th day of August 2000. APPROVED: ", Ii / v j/ '" !. ~jf¡ L-'" \-.' ,--·-LI 0\ /1 /-+~.-.(. / ":: ¿ .. Chãrles Scoma - ayor ATTEST: t/~:··:0ÞZt? / d ~~ /. , I / (/{, 7~ \/Patricia Hutson - City Secretary APPROVED ASTO FORM AND LEGALITY: ( /! I ~/- - ,//-/'" / L:-.'~/'/::~"':f¡/'- ?>¿~' 'L~ \.~". i 7 'x¿[ ¿ - AttoflÍey for yity APPROVED AS TO CONTENT: >'1. , ,. ./--f-<" l-L" /,'-C!.ì(",,--/ Larry KOO~~, Director of Finance STATE OF TEXAS ~ :\ ~ Agreement For The Collection Of Taxes COUNTY OF TARRANT ~ :\ Agreement made this _d ~ f'~ay of'-- _ p.. LA ¿¡ lÞ\t _.' .2000, by and between the TalTant County Tax Assessor-Collector, hereinafter refelTed to as ASSESSOIVCOLLECTOR, and Tarrant County. hereinafter referred to as the COUNTY, both of whom are addressed at 100 E, Weati¡erford Street. Fun Worth, Texas 76 I %-OJO I, and the City of :\'orth Richland Hills, hereinafterrefeITed to as CITY, who:;e address is PO Box 820609, NRH, TX 761820609. PURl'OS/;' OF AGREEi'v/ENT The purpose of this A::;reement is tu ..;tate the terms alld conditions under which the ASSESSOR/COLLECTOR will provide assessment and collection ser\'iCl:S ul' \d Y~d')rem ta,\l'S kvicd by thc CITY. NOW THEREFORE Il1 conslderatioll of the mutual ptOlJlISeS herein contained, the parties hereto agree as follows: ¡. SERVICES TO BE PERFORMED The ASSESSOR/COLLECTOR agrces to collect thc ta.\es due and owing on taxable property upon which the CITY has imposed said taxes. The ASSESSOR COLLECTOR sh~dl PERFORM THE SAID SERVICES IN THE SAME MANNER AND FASHION AS TARR,\NT CUUNTY COLLECTS ITS OWN TAXES due and owing on taxable property situated within its boundaries, The serviCl:s performed shall include, but not be limited to: receiving information from the Tarrant Appraisal District for purposes of the Certified Appr~1lsal IZull, and monthly changes thereto; providing mortgage companies, property owners and tax representati IL'S, tax roll and pavl11cnt data: providing all necessary assessments of taxes and Truth in Taxatiun calculations :IS l'eLJuired: thL' tranSIJlll1al of Lix -;1~ltelllents via the U.S, Mail or electronic transfer of data: and rapid deposit payment procl'ssing. All C¡ fY disbursement:;. made by check ur by electronic transfer (wire), for collected tax accounts will be mack to the CITY 011 the day the COUJ\T'( Depository Bank indicates the mandatory assigned "float" period has elapsed and the funds are posted to the collected b~dal1cc. If any daily collection total is less than one hundred doIlars ($100,00), the disbursement will be withheld until ¡he l'llmllbuve total of taxes collected for the CITY equals one hundred doIlars ($100,00), or ~lt the close of the' month. I/. REPORTS The ASSESSOR/COLLECTOR wIiI I',rovide the CITY the' following reports, if requested: Daily: General Led~er Dlstrlbutioll Repun Weekly I Jctail C, ,fledioll l~ep()11 (SIIIl1Ill;lr\') Monthly: T;IX Rut! :)Ulllll1~llV (Tt)tals (111) ! :vlontil End Repor1 Dct~1Í! (~\ì1klÎ:it"ì! Rc¡)(;:-: (~jLi:~-~l~'ldry; Annual: Cel1eral Lcd:;er RelClllle 8: Expense Repor1 Agriculture Rollback Collection I~ep()n Delinquent Tax Attortley Tape (billblt A) Paid Tax Roll Delinquent Tax Roll Current T~lX Roll The ASSESSOR/COLLECTOR will provIde addition~Ii rlïJurts as 1()llows: Other requested rcpOlis th~lt require progral11min~: $ 25,00 per hour Other reports req\l!I'lI1g ClWlpllter lillI-time: SJ.'OOO per hour Page 1 of 4 III. COJl/PENSA110N In consideration of the services to be performed by the ASSESSOR/COLLECTOR, compensation for the services rendered is a rate of forty cents ($.40) per financial transaction, A fín~1l1cial transaction occurs when a CITY account is credited with a payment or debited for a refund, An initial fee of S450,()() for the loading of new accounts to those taxing jurisdictions for which we have not assessed or collected during the previolls ~'ear will be deducted at the end of the lìrst month's collections. H: .1 UDITS The ASSESSOR/COLLECTOR w1l1 provIde to the CITY auditor necessary explanations of all reports and access to ASSESSOR/COLLECTOR in-house tax system computer lenninals to assist the CITY auditor in venfying audit samples of the financial data previously ¡mwlded by the ASSESSOR/COLLECTOR during the past audit period, If the CITY elects to have its cmditors conduct a "colnputer system assurance revievv' audit" reqLuring assistance from ASSESSOR/COLLECTOR system's programmers and aC\\HlI1tants, the fee is $660,00 per day, which will be deducted from the CITY's current collections at ¡he end of the montlL J< TAX JUn lÅ’QUlRE!HENT The CITY will provide the, \SSESSOR/COLLECTOIZ, in \\Tiling, the CITY's newly adopted tax rate and exemption schedule to be applied for assessing purposes no brer than 2:00 P,Il1.. Thursday, September 14, 2000, Under authority of Section 31.01 (h) of the Property Tax Code, any additional cost of printil1è' and maIling tax statements because of late reporting of the tax rate or the exemption schedule will bl' charged to and must be' paid by the CITY, If the CITY wishes its collection rep0!1s to be itemized as to maintenance and operation fund and mterest and sinkll1g 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 b:.:¡ fìve (5) years 111 which an ad valorem tax was levied, or all prior years where there remains delinquent tax, must be furni:.:l1l'cl Itl writing to the ASSESSOR/COLLECTOR at the tnne of the initial contract. IJ. COJl/PULVCl:' JJ-ITII ./PPLICJBLE STATUTES. ORDINLVCES, AND REGULA 110NS In perlorming the services required under this Agreemellt. the ASSESSOR/COLLECTOR shall comply with a11 applicable federal and state statutes, tinal COllrt orders and COl1lptrolkr rcgulatlOns. If such compliance is impossible for reasons beyond its control, the ASSESSOR/COllECTOR shall inm1ediatch n()tify the CITY of that fact and the reasons therefor. ~lf. DEJ'()Slr OF FUNDS All funds co11ecteel by the .\SSESSOR/COLLECTOR In tli<: pnttllmance or tile services stated herein for the CITY sha11 be promptly transferred to the accotl11t or the CITY at the Cî fY's depository bank. Electronically transklTed runels incur an additional fee, whieil will h: churged back to the CIT\' ~I! It! deducted rrom those collected funds. II' tile CITY destres its tax disbursements to be made ['y eleltronic transfer of runds (II ile) the ASSESSOR/COLLECTOR has no liability fÖr the funds after initiation of tile electronic tr:1I1sfer or the CITY's runds from the COUNTY Depository to the CITY's designated depository. Page 2 of .t VIII. /NVESnIENT OF FUNDS TIle 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 anel payment. The COUNTY agrees that it wiIl invest such funds in compliance with the Public Funds J nvestmcnt A.ct. The COUNTY further agrees that it will pay to the CITY all interest or other earnings attributable to taxes owed to the CIT,)', 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 lengthell the time pCliod during which the COUNTY or the ASSESSOR/COLLECTOR may hold such funds before payment to thc CITY. /x 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. TIle ASSESSOR/COLLECTOR \\IIIIlDt make refunds 011 prior year paid accounts unless the prior year paid accounts for the past live (S) years are provided to thc ¡\SSESSOR/COLU:CrOR VI~1 computer magnetic tape in the exact computer layout as set out in Exhibit "13" All refunds of overp~l\'mCI1lS or C!T,)I1CD\lS p~lJînents ,ILk' hut I1Dt Il'questelL and as described in Section 31,11 of the Texas Property Tax Code, wtlI after threc YC~lIS ÍÌ'om the date O¡' payment. be proportIonately disbursed to those entitles contracting with the ASSESSOH/COLLECTOIZ. The? contlact must kl\C heen 111 force, actual assessment and collection functlOns begun and the tax account was at the time' of the over or erroneous payment within the CITY's .IurisdictJon, The proportlon~,¡[ share is based upon the CITY's percent of the tax account's total assesscd at the tlIne of receipt of the over or erroneous payment. X. DELlNQUHNT COUECTIONS The ASSESSOR/COLLECTOR will ~lssess and collect the ¡iiken percent (ISIX,) collection fee pursuant to Sections 33.07, 33.08 and 33.48 of the Propelty T~1.X Cuele, when allowed, The ASSESSOR/COLLECTOR will disburse the amount directly to the CITY for compel1sation to a Finn under contr~¡ct to Ihe CITY, If the delinquent collection Attorney cOl1tracted by the CITY rcqullcs attendance of ASSESSOR/COLLECTOR persOlmel at a court other than the District COtlll'; in dOWIlI()\\11 hnt \V"lth. ~1I1eltlie COLNTY is not a party, the employee's expenses and proportionate salary will be the rcspol1sibihty of the.: CITY and will be added to the collection expenses and charged to the CITY, The ASSESSOR/COLLECTOR will !lot bc lespol1sib!e for the collection uf prior year delinquent accounts unless all delinquent accounts information IS provided to the ASSESSOR/COLLECTOR via computer magnetic tape in the exact computer layout as set uut in Exhibit "If'. XI. FER.!IOF./GIU:TMENF This Agreement shall become effective as oj" the date hereinabove set out, and shall continue in effect during the 2000 tax year, unless sooner terminated by providing sixty (()()) day writtl'n!lotice. as uutlined in paragraph XII, XI/. YOTlCES Any notices to be given hereunder by either p~lrty to the other may be effected, in writing, either by personal delivery or by mail, registered or certified, postage prepaid \\ ith return receipt requested. Mailed notices shall be addressed to the address of the parties as they appl'ar in the introdllctolY p~lragraph or this Agrecment, but each party may change this address by written notice in accordance with thlS paragraph. Page 3 of 4 XllI. /'"lISCELLAVCOUS PROVISIONS This instrument and Exhibits "A" and "ß" hereto contain the entire Agreement between the parties relating to the rights herein granted and obligatIons herein assumed. Any oral represelttations or moditications concerning this instrument shall be of no force or etlect. This Agreement shall be constn.lcd under and 111 accord~llll'e with the laws of the State of Texas. and all obligations of the parties created hereunder arc perfurmable in Tarrant Count\ Texas, This Agreement shall be binding upon and lI1ure to the bellèÌlt of the pat1ies 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 respel. such invaliditv, illegality. or"l1lì1rce~lbility sh~lll not affect any other provision hereuf and this Agreement shall be construed as ii' sllch invalId, illegal. or Ullell force~lble provisions had never been contained, This Agreement and the att~lcl1l11l'nts hereto constitutes the' ,ole and only agreement of the parties hereto and supersedes any priGr LG~d::rst~¡JJir~b:; ~Jr ....Tit::2~¡ ~)r Gr~ll ~g:"C'ca:e:its ~'---·l\'.··~~:; th~ p~l:-ti~s resp~c;tir:g the ',vithin ::ubjc(:t rt:,:.:t~c:·. Executed on the day ~md ye:lr ílrs1 above written, Tarrant ('ullnty, Texas. BY: JUNE GARRISON TAX ASSESSOR/COLI CCn)R TARRANT COUNT), D.IFE FOR THE CITY OF NORFH R1CllLAND HILLS: B~h (¡(¡,~~~*?~ _'- I ..l TITLE: L/ T7' /J?-'Í;V/l~2- sl_? /~-'lJ I D,111:' FOR TARRANT COUNTL BY: 1'0,\;/ VANDERGRIFF TARRANT COUNTY.li IDGl f),IJ/:' APPROVED AS TO FORM ,IND CONTENT BY: DISTRICT A TT()RNE~".'-,' OFFICE /).1 IF p; ~c -t of -t -"::"I+'_.~_.,tI-::;".,.,,_ --o-.~ _ TARRANT COUNTY TAX OFFICE 07/15/1999 EXHIBIT A Record Definition: Account Master - ASCII Fixed Length Field Tax Account Number Unused SPTB Code Roll Code Legal Description1 Legal Description2 Legal Description3 Legal Description4 Acres Appraisal District Number Street Name (Property Location) Street Number (Property Location) Square Foot Lot Size YearBuiit Zone Map Number Mapsco Number Appraisal District Map Number Owner Name1 Owner Name2 Owner Address 1 Owner Address2 Owner City Owner State Owner Zip Code Start Deferral End Deferral Deed Volume Deed Page Date of Deed Owner Exemption Codes Delinquency Date Billed Tax Units Non-Billed Tax Units Current Year Land Value , Current Year Improvement Value Current Year Adjusted Levy Current Year Amount Due Prior Year Amount Due Account Status Codes ~ character character integer integer character character character character float character character character integer integer integer character character character character character character character character character character character date date integer integer date character date character character money money money money money character Size 11 19 02 02 30 30 30 30 6.6 30 25 07 06 06 04 10 30 20 20 30 30 30 30 30 20 18 10 10 06 06 10 15 10 30 15 11 11 9.2 9.2 9.2 15 Format Codes: A = Right justified - zero filled to the left B = Left justified - space filled to the right C = Right justified - no decimal point - zero filled to the left D = Right justified - decimal point 2 places - zero filled to the left E = YYYY - Year F = MM/DDIYYYY - Month/DaylYear G = Spaces Format A G B B B B B B A B B B B B B B B B B B B B B B B B F F B B F B F B B C C D D D B EXHIBIT A (CONTINUED) TARRANT COUNTY TAX OFFICE Record Definition: Account Receivable - ASCII Fixed Length Field Tax Account Number Unused Tax Year Tax Unit Receivable Type Sequence Type Sequence Number Appraised Value Exemption Value Adjusted Levy Amount Due Delinquency Date 33.07 Date Judgment Date Lawsuit Number Lawsuit Filed Date Bankruptcy Number Bankruptcy Filed Date Account Status Codes ~ character character integer integer integer integer integer money money money money date date date character date character date character Size 11 19 04 03 02 02 02 11 11 9.2 9.2 10 10 10 18 10 18 10 15 Format Codes: A = Right justified - zero filled to the left B = Left justified - space filled to the right C = Right justified - no decimal point - zero filled to the left D = Right justified - decimal point 2 places - zero filled to the left E = YYYY - Year F = MM/DDIYYYY - Month/Day/Year G = Spaces Format A G E B B B B C C o D F F F B F B F B EXHIBIT B TARRANT COUNTY TAX OFFICE Record Definition: New Unit Master - ASCII Fixed Length Field Tax Account Number (SKEY) Legal Description 1 Legal Description2 Legal Description3 Legal Description4 Appraisal District Number Owner Name 1 Owner Name2 Owner Address 1 Owner Address2 Owner City Owner State Owner Zip Code ~ character character character character character character character character character character character character character Size 11 30 30 30 30 30 30 30 30 30 30 20 18 Format Codes: A = Right justified - zero fifled to the left B = Left justified - space filled to the right C = Right justified - no decimal point - zero filled to the left D = Right justified - decimal point 2 places - zero filled to the left E = YYYY - Year F = MM/DDIYYYY - Month/Day/Year G = Spaces Format A B B B B B B B B B B B B EXHIBIT B (CONTINUED) TARRANT COUNTY TAX OFFICE Record Definition: New Unit Receivable - ASCII Fixed Length Field Tax Account Number (SKEY) Tax Year Tax Unit Total Appraised Value Land Value Improvement Value Agricultural Exclusion Homestead Exemption Over 65 Exemption Disability Exemption Veteran Exemption Taxable Value Base Levy Levy/Balance Due Levy Paid Penalty Paid Interest Paid Freeze Year Freeze Amount Delinquency Date 33.07 Date Lawsuit Number Lawsuit Filed Date Bankruptcy Number Bankruptcy Filed Date ~ character integer integer money money money money money money money money money money money money money money integer money date date character date character date Note: Include 5 years of history Size 11 04 03 11 11 11 11 11 11 11 11 11 9.2 9.2 9.2 9.2 9.2 04 9.2 10 10 15 10 15 10 Format A E B C C C C C C C C C D D D D D E D F F B F B F Format Codes: A = Right justified - zero filled to the left B = Left justified - space filled to the right C = Right justified - no decimal point - zero filled to the left D = Right justified - decimal point 2 places - zero filled to the left E = YYYY - Year F = MM/DD/YYYY - Month/DaylYeaï G = Spaces EXHIBIT B (CONTINUED) TARRANT COUNTY TAX OFFICE Record Definition: New Unit Payment Detail - ASCII Fixed Length Field Tax Account Number (SKEY) Tax Year Tax Unit Batch Number Check Number Receipt Number Payment Date Payment Type Levy Paid Penalty Paid Interest Paid Attorney Fees Paid ~ character integer integer character character character date character money money money money Note: Include 5 years of history Payment Type = R-Regular, H-Half, Q-Quarterly Size 11 04 03 10 15 08 10 01 9.2 9.2 9.2 9.2 Format Codes: A = Right justified - zero filled to the left B = Left justified - space filled to the right C = Right justified - no decimal point - zero filled to the left D = Right justified - decimal point 2 places - zero filled to the left E = YYYY - Year F = MM/DDIYYYY - Month/DaylYear G = Spaces Format A E B B B B F B D D D D