HomeMy WebLinkAboutOrdinance 9722R ~
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ORDINANCE N0 . ~ 7~'~
AN ORDINANCE DECREASING THE AMOUNT OF GENERAL FUND
REVENUE ACCOUNT COURT COST REVENUE, INDEX CODE 061150,
BY $61,443 AND TRANSFERRING SAID AMOUNT TO GENERAL FUND
EXPENSE ACCOUNT N0. 13-40-20, COURT COSTS, INDEX CODE
N0. 211144, THEREBY INCREASING APPROPRIATIONS TO THAT
ACCOUNT, FOR THE PURPOSE OF PAYING COURT COSTS IN TAX
COLLECTION SUITS AND RELATED EXPENSES OF THE TAX COL-
LECTION PROCESS; PROVIDING FOR A SEVERABILITY CLAUSE;
MAKING THIS ORDINANCE CUMULATIVE OF PRIOR ORDINANCES
AND REPEALING ALL PRIOR ORDINANCES IN CONFLICT HEREWITH;
PROVIDING FOR ENGROSSMENT AND ENROLLMENT; AND PROVIDING
AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH,
TEXAS:
SECTION 1.
That the amount of $61,443 is transferred from General .Fund
Revenue Account Court Cost Revenue, Index Code No. 06.1150, to
General Fund Expense Account No 13-40-20, Court Costs, Index
Code No. 211144, thereby increasing appropriations to that account,
for the purpose of paying court costs in tax collection suits and
related expenses to the tax collection process.
SECTION 2.
Should any portion, section or part of a section of this ordi-
nance be declared invalid, inoperative or void for any reason by a
court of competent jurisdiction, such decision, opinion or judgment
shall in no way impair the remaining portions, sections or parts of
sections of this ordinance, which said remaining provisions shall be
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and remain in full force and effect.
SECTION 3.
That this ordinance shall be cumulative of Ordinance No.
9458 and all other ordinances and appropriations amending the same
except in those instances where the provisions of this ordinance are
in direct conflict with such other ordinances and appropriations,
in which instances said conflicting provisions are hereby expressly
repealed.
SECTION 4.
The City Secretary of the City of Fort Worth is hereby directed
to engross and enroll this ordinance by copying the caption and
Sections 1 and 5 in the minutes of the City Council and by filing
the ordinance in the ordinance records of the City.
SECTION 5.
That this ordinance. shall take effect and be in full force and
effect from and after the date of its passage, and it is so or-
dained.
APPROVED AS TO FORM AND LEGALITY:
City Attorney
Date : ~ _ t ~ L ~
ADOPTED : / cam'
EFFECTIVE: ~
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DATE REFERENCE
NUMBER SUBJECT
SUPPLEMENTAL APPROPRIATION FOR PAGE
9-23-86 G_6817 COURT CUSTS REVENUE COLLECTION for 1_
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RECOMMENDATION
It is recommended that the City Council adopt the attached supplemental appropri-
ation ordinance appropriating $ 61,443 from excess Court Cost Revenue (061150)
General Fund, to General Fund account 13-40-20, Court Costs (211144), for payment
of court costs paid in tax collection cases and other related costs for the tax
collection process.
BACKGROUND
The processing of delinquent tax collection cases requires assessment for several
specific court costs such as filings, petitions, pleadings and subpoenas. These
court costs are assessed the defendant and are paid, in addition to the delin-
quent tax, directly to the City. Payment is then made to the various court
offices on a pass-through basis. No payment is made to the courts until payment
is received from the taxpayer.
Payments ,received for court costs are directed to the Court Cost revenue account;
however, payment is made from the division's budgeted expenditure account.
For fiscal year 1985-8b, activity on delinquent collections has increased both
revenues and expenditures as shown (through August)
Budgeted Received/
FY '85-86 Expended
Revenues $ 36,610 $ 98,053
Expenses 35,000 125,745
During the current year, 3,818 suits have been filed. Staff projections based on
this volume and pending suits, indicate an additional $22,500 will become payable
in September, 1986.
As a result of this increased activity, the Revenue Collection Division budget
has been seriously impacted and additional funds are needed for regular budgeted
expenditures, such as printing of tax statements. An appropriation from excess
revenues received is required to cover the resulting shortfall in the division.
Additional court costs in September may result in an over-expenditure at the sec-
tion level at year end.
In fiscal year 1986-87, this pass-through payment will be processed through a
subsidiary account to directly account for and balance these expenditures.
APPROVED ~Y
FINANCING CITY COUNCIL
Funds are available in the revenue index code 061150 Court Costs.
SUBMITTED FOR IHt ~
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APPROVED
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FOR ADDITIONAL INFORNIA
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CONTACT 1. A
opted Ordinance ~Vo. ~~~ DATE
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