HomeMy WebLinkAboutOrdinance 19986-12-2011Ordinance No. 19986-12-2011
AN ORDINANCE INCREASING THE ESTIMATED RECEIPTS AND
APPROPRIATIONS IN THE GENERAL FUND IN THE AMOUNT OF $92,168.00,
AND DECREASING THE UNAUDITED, UNRESERVED, UNDESIGNATED FUND
BALANCE BY THE SAME AMOUNT, FOR THE PURPOSE OF PAYING TARRANT
COUNTY FOR REIMBURSEMENT OF PUBLICATION FEES; PROVIDING FOR A
SEVERABIL,ITY CLAUSE; MAKING THIS ORDINANCE CUMULATIVE OF PRIOR
ORDINANCES; REPEALING ALL ORDINANCES IN CONFLICT HEREWITH; AND
PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH,
TEXAS:
SECTION 1.
That in addition to those amounts allocated to the various City departments for Fiscal Year 2011 -2012 in the
Budget of the City Manager, there shall also be increased estimated receipts and appropriations in the
General Fund in the amount of $92,168.00, and decreasing the unaudited, unreserved, undesignated fund
balance by the same amount, for the purpose of paying Tarrant County for reimbursement of publication
fees.
SECTION 2.
That should any portion, section or part of a section of this ordinance 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 and remain in full force and effect.
SECTION 3.
That this ordinance shall be cumulative of Ordinance No. 19911 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 instance said conflicting provisions of said prior
ordinances and appropriations are hereby expressly repealed.
SECTION 4.
This ordinance shall take effect upon adoption.
APPROVED AS TO FORM AND LEGALITY:
Assistant Ci Attorney
ADOPT11) AND 1:FFEC "DIVE: December 6, 2011
City of Fort Worth, Texas
Mayor and Council Communication
COUNCIL: ACTION: Approved on 12/612011 -Ordinance No. 19986
DATE: Tuesday, December 06, 2011
LOG NAME: 1312 TC REIMBURSE
REFERENCE NO.: * *G -17452
SUBJECT:
Adopt Supplemental Appropriation Ordinance Increasing Appropriations in the General Fund by
$92,168.00 and Decreasing the Unaudited, Unreserved, Undesignated Fund Balance by the Same
Amount, and Authorize Payment of $92,168.00 to Tarrant County for Publication Fees Related to
Delinquent Tax Collections (ALL COUNCIL DISTRICTS)
RECOMMENDATION:
It is recommended that the City Council:
1. Adopt the attached supplemental appropriation ordinance increasing appropriations in the General
Fund by $92,168.00 and decreasing the unreserved, undesignated fund balance by the same amount;
and
2. Authorize payment of $92,168.00 to Tarrant County for publication fees related to delinquent tax
collections.
DISCUSSION:
In instances where the City's collector of delinquent property taxes cannot make contact with the property
owners, the law allows for a process called Notice by Publication where a notice is published in a local
paper notifying the property owner of the delinquent state of the taxes and potential next steps. Because
the suit against the property owner is typically on behalf of multiple taxing entities, it had been agreed in
the past that the City of Fort Worth would pay these publication fees for one particular type of suit and
Tarrant County would pay them for the other. Once the delinquent taxes and fees were collected, the
collection firm would reimburse the paying entity for the publication fees that were collected.
Approximately five years ago, all publication invoices began to be routed to, and paid by, Tarrant County
in error, instead of being split between the entities. However, as delinquent property taxes were collected,
the reimbursements continued to be paid to the City. This fact was discovered and corrected in late 2010
but not before the County had paid $92,168.00 over the years in publication fees that should have been
paid by the City. Staff has reviewed documentation supporting this amount and confirm it to be accurate.
A new process has been implemented with the collection firm paying the publication fees along with other
collection fees they were already paying, eliminating the possibility of this happening again.
Staff recommends the payment of $92,168.00 to Tarrant County for reimbursement of the publication fees.
FISCAL INFORMATION / CERTIFICATION:
The Financial Management Services Director certifies that upon approval of the above recommendations
and adoption of the attached supplemental appropriation ordinance, funds will be available in the current
Logname: 1312 TC REIMBURSE Page 1 of 2
operating budget, as appropriated, of the General Fund. Upon approval, the unaudited, unreserved,
undesignated fund balance will exceed the minimum reserve as outlined in the Financial Management
Policy Statements.
FUND CENTERS:
TO Fund /Account/Centers FROM Fund /Account/Centers
GG01 531200 0901100 $92,168.00 GG01 531200 0901100 $92,168.00
CERTIFICATIONS:
Submitted for City Manager's Office by: Thomas Higgins (6192)
Originating Department Head: Lena Ellis (8517)
Additional Information Contact: James Mauldin (2438)
Logname: 1312 TC REIMBURSE Page 2 of 2