HomeMy WebLinkAboutContract 42497 fa E
CITY SECRETARY
CONTRACT No. 4'2
§ Agreement For The Collection Of Taxes
COUNTY OF TARRANT §
Agreement made this day of , 20111 by and between the Tarrant County Tax
Assessor/Collector, hereinafter referred to a ASSESSORIGOLLEGTOR, and Tarrant County, hereinafter referred to
as the COUNTY, both of whom are addressed at loo E. Weatherford Street, Fort Worth, Texas 76196-0301, and the
City of Fort Worth, hereinafter referred to as City, whose address is 1 000 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:
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SERVICES TO BE PERFORMED
The ASSESSORICOLLECTOR agrees to bill and 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. The services performed are as
follows: receiving the Certified Appraisal Roll from the appropriate Appraisal District 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 payment processing. All City disbursements, made by check or by
electronic transfer(ACH),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 Iess than one hundred dollars($100.00),the disbursement may be withheld until the cumulative total of
taxes collected for the City equals at least one hundred dollars($100.00),or at the close of the month.
II.
REPORTS
The ASSESSOR/COLLECTOR will provide the City the following reports,if requested:
Daily: General Ledger Distribution Report
Weekly: Detail Collection Report(Summary)
Monthly: Tax Roll Summary(Totals Only)
Year-to-Date Summary Report
Detail Collection Report(Summary)
Distribution Report(Summary)
Delinquent Tax Attorney Tape
Annual: Paid Tax Roll
Delinquent Tax Roll
Current Tax Roll
A selection of the above listed Reports will only be available by internet access. The ASSESSOR/COLLECTOR will
provide the City the General Ledger Revenue & Expense Report monthly as required by Sec. 31.10 of the Texas
Property Tax Code.
III.
COMPENSATION
In consideration of the services to be performed by the ASSESSOR/COLLECTOR, compensation for the services
rendered.is a rate of sixty five cents($.65)per account. The number of accounts will be based on the October billing roll
certified to the
ASSESSOR/COLLECTOR by the Appraisal District.New accounts added by the appropriate icLAjLlbe
billed to the entity. The ASSESSOR/COLLECTOR will invoice for all these accounts b ry 13, 2012 with
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payment to be received from the City by February 17,2012. ���RCS
CITY TARP
FT, WORTH, TX
l 1 P I : rte I N
The scope of services identified in this contract does not include the administration of a rollback election. In the event of
a successful rollback election,these costs incurred by the Tarrant County Tax Office will be separately identified,billed,
and paid by the entity.
IV.
A UDITS
The ASSESSORICOLLECTOR will provide to the City auditor necessary explanations of all reports and access to
ASSESSORICOLLECTOR 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.
V.
TAX RA TE REQ UIREMENT
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 by Wednesday, September 21, 2011. 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 furnished in writing to the ASSESSOR/COLLECTOR. at the
time of the initial contract.
VI.
COMPLIANCE WITH APPLICABLE
STATUTES, ORDINANCES,AND REG ULA TIGNS
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 ASSESSORICOLLECTOR shall immediately notify the City of that fact and the reasons
therefore.
VII.
DEPOSIT OF FUNDS
All funds collected by the ASSESSORICOLLECTOR 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. All payments to entities will be made
electronically by the automated clearing house (ACH). The ASSESSOR/COLLECTOR has no liability for the funds
after initiation of the ACH transfer of the City's funds from the COUNTY Depository to the City's designated
depository.
VIII.
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. 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 ASSESSOR/COLLECTOR
will advise the City of changes in the tax roll which were mandated by the appropriate 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.
In the event any lawsuit regarding the collection of taxes provided for in this agreement to which the City is a party, is
settled or a final judgment rendered, and which final judgment is not appealed, and the terms of such settlement
agreement or final judgment require that a refund be issued by the City to the taxpayer, such refund shall be made by
ASSESSOR/COLLECTOR by debiting funds collected by ASSESSOR/COLLECTOR on behalf of the City and
remitting such refund to the taxpayer in conformity with the terms of the settlement agreement or final judgment.
X.
DELINQUENT COLLECTIONS
The ASSESSORICOLLECTOR will assess and collect the collection fee pursuant to Sections, 33.07, 33.08, 33.11
(changed order) and 33.48 of the Property Tax Code, when,allowed. The ASSESSORICOLLECTOR will collect
attorney fees that are specified by the City through written agreement with a delinquent collection Attorney. The
ASSES SORICOLLECTOR 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 ASSESSORICOLLECTOR 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.
XI.
TERM OF ACEEEMENT
This Agreement shall become effective as of the date hereinabove set out, and shall continue in effect during the 2011
tax year,unless sooner terminated by providing sixty(60)day written notice,as outlined in paragraph XII.
XII.
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.
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XIII.
MISCELLANEOUS PRO VISIONS
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 supersedess,�,���
any prior understandings or written or oral agreements between the parties respecting the within subject matter. - *4 1:43or
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Executed on the day and year first above written,Tarrant County,Texas. 0 �,0 O�
B Y: / Aftested b
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i�', DATE as
TAX ASSESS OR/COLL f6R
TARRANT COUNTY Y
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Marty Handri , Cl td Secre
FOR TH ITY OF ORT WORT
BY. KK ren L. Mont omen APPROVED AS TO FOPM MW LEGALITY
DA TE r
TITLE: Assistant City Manager
Assistan City Att6kney
FOR TARRANT COUNTY: �
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BY.•
B. GLEN ITLEY DATE
TARRANT CO UNT Y JUD GE
APPRO VED A F M*A NTENT
BY. -
]STRICT A TTORNE 'S OFFICE DA TE
*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 ..._...w_�
legal perspective of our client. Our approval of this document was
offered solely for the benefit of our client. Other parties should not
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rely on this apprr,,,dl, and shoi_,IJ seep: review al-,J L t`i r r w?:
r espect l"-e CITY 7. `.
F1 WCoRTH, TX
City of Fort Worth, Texas
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DATE: Tuesday, July 19, 2011 REFERENCE NO.: **C-25009
LOG NAME: 1313TARRANTC011
SUBJECT:
Authorize Execution of an Agreement with the Tarrant County Tax Assessor-Collector for Ad Valorem Tax
Assessment and Collection Services for Fiscal Year 2012 for Approximately $221,195.00 (ALL COUNCIL
DISTRICTS)
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 of Fort Worth for Fiscal Year 2012, covering the period
October 1, 2011, to September 30, 2012 for Approximately $221,195.00.
DISCUSSION:
On August 17, 20101 (M&C C-24393) 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 for the 2011 Tax Year covering the period October 1, 2010, to September
30, 2011.
This Agreement is the standard agreement that Tarrant County uses with all of the taxing entities for which
it collects taxes. Terms of the Agreement are the same as last fiscal year. Fiscal Year 2012 tax payments
will be submitted by the Automatic Clearing House (ACH). The fee structure remains $0.65 per account.
The cost for Fiscal Year 2012 will be approximately$221,195.00 for 340,300 accounts. This includes a
three percent increase in the number of accounts from the previous year's contract.
FISCAL INFORMATION /CERTIFICATION:
The Financial Management Services Director certifies that upon approval of the above recommendations,
and upon the adoption of the Fiscal Year 2011-2012 budget by the City Council, funds will be available in
the Fiscal Year 2012 operating budget, as appropriated, of the General Fund.
FUND CENTERS:
TO Fund/Account/Centers FROM Fund/Account/Centers
GG01 539120 0134010 $221,195.00
CERTIFICATIONS:
Submitted for City Manager's Office Karen Montgomery (6222)
Oro inating_Department Head: Lena Ellis (8517)
Additional Information Contact: Stephen Vogl (2041)
Logname: 1313TARRANTC011 Page 1 of 1