HomeMy WebLinkAboutContract 30698 c:3ECRETARY ��
A'7'T NO.
§ Agreement For The Collection Of Taxes
COUNTY OF TARRANT §
Agreement made this, day of L f{, 2004, by and between the Tarrant County Tax Assessor/Collector,
hereinafter referred to as ASSESSOR/ OLLE TOR, 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 Fort Worth, hereinafter
referred to as City,whose address is 1000 Throckmorton St,Fort Worth,TX 76101-6311.
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 are as follows:
receiving information from 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 at least one hundred dollars($100.00),or at the close of the month.
77.
REPORTS
The ASSESSOR/COLLECTOR will provide the City the following reports,if requested:
Daily: General Ledger Distribution Report
Weekly: Detail Collection Report(Summary)
Annual: Paid Tax Roll
Delinquent Tax Roll
Current Tax Roll
Monthly: Tax Roll Summary(Totals Only)
Year-to-Date Summary Report
Detail Collection Report(Summary)
Delinquent Tax Attorney Tape
The ASSESSOR/COLLECTOR will provide the City the General Ledger Revenue &Expense Report monthly as required by
Sec.3 1.10 of the Texas Property Tax Code.
e
COMPENSATION
In consideration of the services to be performed by the ASSESSOR/COLLECTOR,compensation for the services rendered is a
rate of fifty cents ($.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.
N.
A UDITS
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" 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.
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 17, 2004. 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 fiunished 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.
VII.
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.The wire fee charged will be the
same fee charged to the County by its bank depository. 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.
VQI.
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 funds
before payment to the City.
IX.
REFUNDS
Refunds will be made by the ASSESSOR/COLLECTOR except as set forth herein. The ASSESSOWCOLLECTOR 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 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 receipt of the over or erroneous payment.
X.
DELINQUENT COLLECTIONS
The ASSESSOR/COLLECTOR will assess and collect the collection fee pursuant to Sections 33.07, 33.08 and 33.48 of the
Property Tax Code, when allowed. The ASSESSOR/COLLECTOR will collect attorney fees that are specified by the City
through written agreement with a delinquent collection Attorney. 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 ASSESSOWCOLLECTOR will not be responsible for the collection of prior year delinquent accounts unless all delinquent
accounts information is provided to the ASSESSOR/COLLECTOR.
M.
TERM OF AGREEMENT
This Agreement shall become effective as of the date hereinabove set out, and shall continue in effect during the 2004 tax year,
unless sooner terminated by providing sixty(60)day written notice,as outlined in paragraph XII.
XfI.
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.
JCL' 1:
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 respective legal representatives and
successors.
In case any one 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.
Y.
ATTESTED BY
RI DATE
TAX ASSE SO tICOLLECTOR
COUNTY
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FO.R TH CITY OF FORT I RTH.
BY �s- o<,e C
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TITLE: 0! ('`/6 DATE Contract Authorization
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Date `�i
FOR ARRANT COUNTY.•
B Y.-
tOk V DERGRIFF DATE
TARRANT COUNTY JU E
APPRO VED AS O FO ND CO NT
BY: O C,
TRICT ATTORNEY'S OFFICE B41E
*By law, the District Attorney's Office may only advise or approve contracts or legal documents on behalf
of its clients. It may not advise or approve a contract or legal document on behalf of other parties.
Our review of this document was conducted solely from the legal perspective of our client. Our approval
of this document was offered solely for the benefit of our client. Other parties should not rely on this
approval, and should seek review and approval by their own respective attorney(s) .
AP JFQ ( EGA1 fTl'
711 i
Gt A
City of Fort Worth, Texas
Magor and Council Communication
COUNCIL ACTION: Approved on 7/13/2004
DATE: Tuesday, July 13, 2004
LOG NAME: 13TARCOTAXK REFERENCE NO.: `*C-20148
SUBJECT:
Agreement with Tarrant County Tax Assessor-Collector for Ad Valorem Tax Assessment and
Collection Services
RECOMMENDATION:
It is recommended that the City Council authorize the City Manager to execute an agreement between the
Tarrant County Tax Assessor-Collector and the City of Fort Worth for providing assessment and collection
services of ad valorem taxes levied by the City for the 2004 tax year, which covers the period October 1,
2004 to September 30, 2005.
DISCUSSION:
On July 15, 2003 (M&C C-19656), the City Council authorized the City Manager to execute an agreement
with the Tarrant County Tax Assessor-Collector for assessment and collection services of ad valorem taxes
levied by the City. The previous agreement covered only the 2003 tax year (October 1, 2003 to September
30, 2004).
The agreement is a standard agreement that Tarrant County is using with all of the taxing entities for which
it collects taxes. The terms of the agreement are the same as last fiscal year. The fee structure is $0.50 per
account. The cost for fiscal year 2004-2005 will be approximately $118,000.
FISCAL INFORMATION/CERTIFICATION:
The Finance Director certifies that funds for this expenditure will be included in the City Manager's
Proposed Budget for FY 2004-2005.
TO Fund/Account/Centers FROM Fund/Account/Centers
GG01 539120 0134010 $118,000-00
Submitted for City Manager's Office by; Charles Boswell (6183)
Originating Department Head: Jim Keyes (8517)
Additional Information Contact: Linda Brown (6030)
Loaname: 13TARCOTAXK PAQP 1 'nf 1