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:
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Patricia Hutson, City Secretary
APPROVED AS TO FORM AND LEGALITY:
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Rex McEntire, City Attorney
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APPROVED AS TO CONTENT:
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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 NMΠ1
OWNER NAJvΠ2
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