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