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HomeMy WebLinkAboutResolution 1998-036 RESOLUTION NO. 98- 36 BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND HILLS, TEXAS, that: 1. The Mayor 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 24th day of August, 1998. APPROVED: ATTEST: "~'~-'~'·"'1 )/' : ¡ - 1/ / 'f.¡ /. ~/_,:_, ,( /'--t¿-t è ~)1..- Patricia Hutson, City Secretary APPROVED AS TO FORM AND LEGALITY: /Utd/;~ Rex McEntire, City Attorney --.~_.....- APPROVED AS TO CONTENT: '-=ìã; !r ~ t.,) /--c. t ì \0"-,---" Larry Koonce, Finance Director ST ATE OF TEXAS X X COUNTY OF TARRANT X AGREEMENT Agreement made this tl/.I--rHday of ¡:¡ /..(.q L-<...5T ,1998, by and between June Garrison, Tarrant County Tax Assessor-Collector, and Tarrant County, hereinafter referred to as ASSESSOR/COLLECTOR, whose address is 100 E. Weatherford 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 Richland Hills, Texas 76182-0609. 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/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 thè 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: General Ledger Distribution Report Weekly: Detail Collection Report (Summary) Monthly: Tax Roll Summary (Totals Only) Month End Report Detail Collection Report (Summary) General Ledger Revenue & Expense Report Agriculture Rollback Collection Report Delinquent Tax Attorney Tape (Exhibit A) Annual: Paid Tax Roll Delinquent Tax Roll Current Tax Roll Other requested reports that require programming: Other reports requiring computer run-time: $ 25.00 per hour $350.00 per hour III. AUDITS The ASSESSOR/COLLECTOR will provide to the CITY auditor necessary explanation of all reports and access to ASSESSOR/COLLECTOR in-house tax system computer terminals to assist the CITY auditor in -yerifying their audit samples of the financial data previously provided by the ASSESSOR/COLLECTOR during the past audit period. If the CITY elects to have their auditors conduct a "computer system assurance review audit" requiring assistance from ASSESSOR/COLLECTOR system's programmers and accountants, the fee is $660.00 per day, which will be deducted from the CITY'S current collections at the end of the month. Page 2 of6 IV. COMPENSATION In consideration of the services to be performed by the ASSESSOR/COLLECTOR, compensation for the services rendered will be a rate of forty cents ($.40) per financial transaction. A financial transaction is defined as when a CITY account is credited with a payment or debited for a refund. V. TAX RATE REQUIREMENT The CITY will provide the ASSESSOR/COLLECTOR, in writing, their newly adopted tax rate and exemption schedule to be applied for assessing purposes no later than 2:00 p.m., Thursday, September 17, 1998. 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 the CITY. If the CITY wishes their collection reports to be broken out 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. VI. TERM OF AGREEMENT This Agreement shall become effective as of the date hereinabove set out, and shall continue in effect during the 1998 tax year, unless sooner terminated by providing sixty (60) day written notice, as outlined in pa~agraph XI. VII. 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, case law, opinions of the Texas State Attorney General, 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 therefor. Page 3 of6 VIII. 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 their 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 their tax disbursements to be made by electronic transference of funds (wire) the ASSESSOR/COLLECTOR assumes no liability for the funds after initiation of the electronic transference of the CITY'S funds from the County Depository to the CITY'S designated depository . IX. REFUNDS Refunds will be made by the ASSESSOR/COLLECTOR. 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 be responsible for 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 receipting 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 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. Page 4 of6 If the delinquent collection Attorney contracted by the CITY requires attendance of Tax 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 via computer magnetic tape in the exact computer layout as set out in Exhibit "B". XI. 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. XII. MISCELLANEOUS PROVISIONS This instrument and the attachments 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 except a subsequent modification in writing and signed by the parties. 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 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. Page 5 of6 Executed on the day and year first above written, Tarrant County, Texas. BY: ~Þ"f'T ,~'- JUNE i\RRISON TAX ASSESSOR/COLLECTOR TARRANT COUNTY 9-.1'- " DATE FOR THE CITY OF N;Z::oRT RICHLAND HILL~: , BY: (J~L c_ ,Yþ¿¡/qi' / DATE TITLE: ;V1ct.l(éJ/- FOR TARRANT COUNTY: BY: I TOM VANDERGRIFF TARRANT COUNTY C¡b¿¡/~ / DATE Page 6 of6 EXHLB IT A TARRA.NT COUNTY TAX OFFICE NA1vŒ: DELINQUENT ACCOUNTS - MASTER FILE RECORD LA YOUT: DESCRIPTION ACCOUNT. NUMBER ROLL CODE OWNER NAME I OWNER NAME 2 ADDRESS LINE I ADDRESS LINE 2 CITY STATE ZIP FILLER LEGAL DESCRIPTION I LEGAL DESCRIPTION 2 LEGAL DESCRIPTION 3 LEGAL DESCRIPTION 4 ACRES STREET NA¡YŒ STREET 1'.'UMBER PIDN FIDUCIAR Y (Y OR N) FILLER TAD EXE:'vfPTION CODE FILLER ENTITY CODES NON BILL CODE SPTB OVER 65 QUARTERLY PAYMENT (Y OR N) HALF PAYMENT (Y OR N) INSTALLMENT AGREEMENT DATE FILLER TAPE FOR,,\1A T: DENSITY: RECORD SIZE: BLOCK SIZE: ASCII LABELED 9 TRA.CK 6250 OR 16åo.BPI 444 BYTES 13320 Page I of 2 COBOL PICTURE PIC X(1I). PIC X(OI). PIC X(30). PIC X(30). PIC X(30). PIC X(30). PIC X(20). PIC X(02). PIC 9(09). PIC X(02). PIC X(30). PIC X(30). PIC X(30). PIC X(30). PIC 9(11). PIC X( IS). PIC 9(07). PIC X(30). PIC X(O I). PIC X(02). PIC X(03). PIC X(OI). PIC X( 45). PIC X(I5). PIC X(03). PIC X(OI). PIC X(O!). PIC 9(06). PIC X(15). EXHIBIT A (CONTINUED) TARRANT COUNTY TAX OFFICE NA1vŒ: DELINQUENT ACCOUNTS - RECEIVABLE FILE RECORD l.A YOUT: DESCRIPTION ACCOUNT NUMBER TAX YEAR TAX UN1T FIDUCLA.RY (Y OR N) HALF PA Y?vŒNT (Y OR N) OVER 65 QUARTERLY PAYNŒNT INSTALUvŒNT AGREEMENT DELINQUENCY DATE 3307 DATE BASE LEVY BALANCE DUE JUDGEìYŒNT DATE SUIT :N1flvŒER SUIT FILE DATE BANKRUPTCY NUMBER BANKRUPTCY FILE DATE FILLER TAPE FORMAT: DENSITY: RECORD SIZE: BLOCK SIZE: COBOL PICTIJRE PIC X(I 1) PIC 9(02) PIC 9(03) PIC X(OI) PIC X(OI) (Y OR N) PIC X(OI) PIC X(OI) PIC 9(06) PIC 9(06) PIC 9(09)V99 PIC 9(09)V99 PIC 9(06) PIC X(15) PIC 9(06) PIC X(I5) PIC 9(06) PIC X(08) ASCII LABELED 9 TRACK 6250 OR 1600 BPI 110 BYTES 16500 Page 2 of 2 YYMrv1DD YYMMDD YY?vLvIDO YY?vL'\1DD YYM}.¡IDO EXHIBIT B TARRANT COUNIT TAX OFFICE NAME: DELINQUENT ACCOUNTS - ~fASTER FILE RECORD LAYOUT: DESCRIPTION ACCOUNT NUMBER PIDN PROPERIT LEGAL DESCRIPTION 1 PROPERIT LEGAL DESCRIPTION 2 PROPERIT LEGAL DESCRIPTION 3 PROPERIT LEGAL DESCRIPTION 4 OWNER NMŒ 1 OWNER NAJvŒ 2 OWNER ADDRESS OWNER CITY OWNER STATE OWNER ZIP TAPE FOR.J\1A T: DENSITY: RECORD SIZE: BLOCK SIZE: COBOL PICTURE PIC XCI I). PIC X(30). PIC X(30). PIC X(30). PIC X(30). PIC X(30). PIC X(30). PIC X(30). PIC X(30). PIC X(20). PIC X(02). PIC 9(09). ASCII UNLABELED 9 TRACK 6250 OR ] 600 BPI "282 BYTES 14]00 ,. Page 1 of 4 EXHIBIT B (CONTINUED) TARRA.NT COUNTY TAX OFFICE NAME: DELINQUENT ACCOUNTS - RECEIVABLE RECORD RECORD LA YOUT: DESCRIPTION COBOL PICTURE ACCOUNT NUrvfBER PIC X(1 I). TAX YEAR PIC 9(02). TAX UNIT PIC 9(03). CITY, lSD, CED TOTAL APPRAISED VALUE PIC 9(1 I). LAND VALUE PIC 9(11). UvfPROVE?víENT VALUE PIC 9(1 I). AGRICULTURAL EXCLUSION PIC 9(1 I). DEFERRED A1\10UNT HOlvŒSTEAD EXElvfPTION PIC 9(1 I). OVER 65 EXEMPTION PIC 9(1 I). DISABILITY EXEMPTION PIC 9(1 I). VETERAi'l EXEMPTION PIC 9(1 I). PRORA.TED VALUE PIC 9(11). FREEPORT EXElvfPTION PIC 9(1 I). TAX ABATEMENT PIC 9(11). SOLAR EXElviPTION PIC 9(1 I). HISTORIC EXEMPTION PIC 9(1 I). TAXABLE VALUE PIC 9(11). BASE LEVY PIC 9(09)V99. LEVYIBALANCE DUE PIC 9(09)V99. LEVY PAID PIC 9(09)V99. TOTAL PAID PIC 9(09)V99. (INCL. BASE LEVY, P&I, A TrY FEES, COURT COSTS AND ABSTRACT FEES) LEVY REFUND DUE PIC 9(09)V99. REFUND DUE DATE PIC 9(06). YY7vL'vfDD FROZEN YEAR PIC 9(02). FROZEN AMOUNT PIC 9(09)V99. DELINQUENCY DA IT PIC 9(06). YYMMDD 3307 DATE PIC 9(06). YYMMDD AG T'Y"PE PIC 9(01). FULL Y EXEMPT FLAG PIC X(OI). YIN PA Y1vŒNT TYPE PIC X(OI). (INCL. S - SPLIT PAY1vŒNT, Q - QUARTERLY PAY1vŒNT, P - PARTIAL PAYMENT) SUIT NUlvŒER PIC X(15). BANKRUPTCY NUrvfBER PIC X(15). COURT COSTS DUE PIC 9(06)V99. ABSTR.-\CT FEES DUE PIC 9(06)V99. FILLER PIC X(05). TAPE FORI'yfAT: DENSITY: _ RECORD SIZE: BLOCK SrzE: ASCII UNLABELED 9 TRACK 6250 OR 1600 BPI 310 BYTES 15500 Page 2 of 4 EXHIBIT B (CONTINUED) TARRA.NT COUNTY TAX OFFICE NA1\1E: DELTNQUENT ACCOUNTS: PA Y1vŒNT TRANSACTION RECORD RECORD LAYOUT: DESCRIPTION COBOL PICTURE ACCOUNT NUMBER PIC X(ll). TAX YEAR PIC 9(02). TAX UNIT PIC 9(03). CITY, lSD, CED DEPOSIT NUMBER PIC 9(10). CHECK NUìvffiER PIC X(15). RECEIPT NUìvffiER FOR PAYMENT PIC X(OS). PA Y1vfENT DATE PIC 9(06). YY1vfMDD PAYMENT TYPE PIC X(OI). (TNCL. S - SPLIT PA Y1vŒNT, Q - QUARTERLY PA Y1vŒNT, P - PARTIAL PA Y1vŒNT) TOTAL AMOUNT PAID PIC 9(09)V99. (TNCL. BASE LEVY, P&I, A 1TY FEES, COURT COSTS AND ABSTRACT FEES) BASE LEVY PAID PIC 9(09)V99. P&I PAID PIC 9(09)V99. A ITORt"ÆEY FEES PAID PIC 9(09)V99. COURT COSTS PAID PIC 9(09)V99. ABSTRACT FEES PAID PIC 9(09)V99. REFUNDS PAID TO CUSTOMER PIC 9(09)V99. DATE REFUNDS MADE TO CUSTOMER PIC 9(06). YYrvfMDD FILLER PIC X(O I). TAPE FOR.t\1A. T: DENSITY: RECORD SIZE: BLOCK SIZE: Ascrr UNLABELED 9 TR.A.CK 6250 OR 1600 BPI 140 BYTES 7000 Page 3 of 4 NOTES: I) Account numbers are right-justified and padded with leading zeroes. 2) PIDNs are left-justified and padded with trailing blanks. 3) Suit numbers and bankruptcy numbers are left-justified and padded with trailing blanks. 4) AII alphanumeric fields are left-justified and padded with trailing blanks. All numeric fields are right- justified and padded with leading zeroes. All alphanumeric fields are filled with blanks and all numeric fields with zeroes, if not available. 5) The RECEIVABLE RECORD file includes delinquent accounts, refunds due, and five (5) years history (prior to the current year) of accounts paid in full. 6) If a levy refund is due for an account, the refund should be placed in the LEVY REFUNTI DUE field in the RECEIVABLE RECORD. 7) The PAYMENT TRANSACTION RECORD file includes five (5) years of history. 8) The PAYMENT TRANSACTION RECORD includes three (3) different types of payments: a) court costs and abstract fees b) levy, P&I and attorney fees, and c) refunds made to customers. Page 4 of 4