HomeMy WebLinkAboutContract 41041CITY SECRETARY,
CONTRACT NO, �In41
§ /CY'/OO°J Agreement for the Collection of Special Assessments
COUNTY OF TARRANT
Agreement made this day ofcn'llittAAe/K , 2010, by and between the Tarrant County Tax Assessor/Collector,
hereinafter referred to as "ASSESSOR/dOLLECTOR," and Tarrant County, hereinafter referred to as the "COUNTY," both
of whom are addressed at 100 East Weatherford Street, Fort Worth, Texas 76196-0301, and the City of Fort Worth, hereinafter
referred to as "CITY OF FORT WORTH," whose address is 1000 Throckmorton Street, Fort Worth, Texas 76102.
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 special assessments levied by the CITY OF FORT WORTH, in accordance with Chapter
372 of the Texas Local Government Code (the "Assessments").
NOW THEREFORE, in consideration of the mutual promises herein contained, the parties hereto agree as follows:
SERVICES TO BE PERFORMED
The ASSESSOR/COLLECTOR agrees to bill and collect the assessments due and owing on property upon which the CITY OF
FORT WORTH has imposed said assessments. 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 assessment roll and payment data; providing all necessary
Assessments and Truth in Taxation calculations as required; the transmittal of assessment statements via the U.S. Mail or
electronic transfer of data; and payment processing. All CITY OF FORT WORTH disbursements, made by check or by
electronic transfer (ACH), for collected tax accounts will be made to the CITY OF FORT WORTH 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 may be withheld until the cumulative
total of taxes collected for the CITY OF FORT WORTH equals at least one hundred dollars ($100.00), or at the close of the
month.
IL
REPORTS
The ASSESSOR/COLLECTOR will provide the CITY OF FORT WORTH the following reports, if requested:
Daily: General Ledger Distribution Report
Weekly: Detail Collection Report (Summary)
Monthly: Assessment Roll Summary (Totals Only)
Year -to -Date Summary Report
Detail Collection Report (Summary)
Distribution Report (Summary)
Delinquent Tax Attorney Tape
Annual: Paid Assessment Roll
Delinquent Assessment Roll
Current Assessment Roll
A selection of the above listed Reports will only be available by interne access. The ASSESSOR/COLLECTOR will provide
the CITY OF FORT WORTH the General Ledger Revenue & Expense Report monthly as required by Sec. 31.10 of the Texas
Property Tax Code.
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1
OFFICIAL RECORD
CITY SECRETARY
FT. WORTH, TX
III.
COMPENSATION
In consideration of the services to be performed by the ASSESSOR/COLLECTOR, compensation for the services rendered is a
rate of sixty five cents ($.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 Appraisal District will be billed
to the entity. The ASSESSOR/COLLECTOR will invoice for all these accounts by January 11, 2011 with payment to be
received from the CITY OF FORT WORTH by February 14, 2011.
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.
AUDITS
The ASSESSOR/COLLECTOR will provide to the CITY OF FORT WORTH auditor necessary explanations of all reports and
access to ASSESSOR/COLLECTOR in-house tax system computer terminals to assist the CITY OF FORT WORTH auditor in
verifying audit samples of the financial data previously provided by the ASSESSOR/COLLECTOR during the past audit
period.
TAX RATE REQUIREMENT
The CITY OF FORT WORTH will provide the ASSESSOR/COLLECTOR, in writing, the CITY OF FORT
WORTH's newly adopted assessment rates and exemption schedules to be applied for assessing purposes by Friday,
September 15, 2010. 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 assessment rates or the exemption schedules will be charged to and must
be paid by the CITY OF FORT WORTH.
The assessment rates and the exemption schedules, if any, for each of the last five (5) years in which an assessment was levied,
or all prior years where there remains delinquent assessments, must be furnished 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 FORT WORTH of that fact and the reasons
therefore. This Agreement is authorized by the Interlocal Cooperation Act Chapter 791 of the Texas Government Code.
VIL
DEPOSIT OF FUNDS
All funds collected by the ASSESSOR/COLLECTOR in the performance of the services stated herein for the CITY OF FORT
WORTH shall be promptly transferred to the account of the CITY OF FORT WORTH at the CITY s depository bank. All
payments to entities will be made electronically either by the automated clearing house (ACH) or at the City of Fort Worth's
written request wire transfer. Wire transferred funds will incur an additional fee, which will be charged back to the CITY OF
FORT WORTH and deducted from those collected funds. The transfer fees charged will be the same fees charged to the
COUNTY by its bank depository If the CITY OFVFORT WORTH desires its tax disbursements to be made by wire transfer
the ASSESSOR/COLLECTOR has no liability for the funds after initiation of the wire transfer of the CITY OF FORT
WORTH's funds from the COUNTY Depository to the CITY OF FORT WORTH's designated depository.
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VIIL
INVESTMENT OF FUNDS
The CITY OF FORT WORTH hereby agrees that the COUNTY, acting through the County Auditor, may invest collected
assessment funds of the CITY OF FORT WORTH 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 OF FORT WORTH all interest or other earnings attributable to taxes owed to the CITY OF FORT WORTH 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 OF FORT WORTH.
IX.
REFUNDS
Refunds will be made by the ASSESSOR/COLLECTOR except as set forth herein. The ASSESSOR/COLLECTOR will
advise the CITY OF FORT WORTH of changes in the assessment rolls 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 (3) 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 OF FORT WORTH's jut isdiction. The
proportional share is based upon the CITY OF FORT WORTH'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 assessments provided for in this agreement to which the CITY OF FORT
WORTH 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 OF FORT WORTH to the taxpayer such
refund shall be made by ASSESSOR/COLLECTOR by debiting funds collected by the ASSESSOR/COLLECTOR on behalf of
the CITY OF FORT WORTH and remitting such refund to the taxpayer in conformity with the terms of the settlement
agreement or final judgment.
X
DELINQUENT COLLECTIONS
The ASSESSOR/COLLECTOR will assess and collect the collection fee pursuant to Sections, 33 07, 33.08, 33.11 and 33.48 of
the Property Tax Code, when allowed. The ASSESSOR/COLLECTOR will collect attorney fees that are specified by the
CITY OF FORT WORTH through written agreement with a delinquent collection Attorney. The ASSESSOR/COLLECTOR
will disburse the amount directly to the CITY OF FORT WORTH for compensation to a firm under contract to the City.
If the delinquent collection Attorney contracted by the CITY OF FORT WORTH 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 OF FORT WORTH and
will be added to the collection expenses and charged to the CITY OF FORT WORTH.
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.
XL
TERM OF AGREEMENT
This Agreement shall become effective as of the date hereinabove set out, and shall continue in effect during the 2010 tax year,
unless sooner terminated by providing sixty (60) day written notice, as outlined in paragraph XII.
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Executed on
BY:
BflSY PRICE, R
TAX ASSESSOLECTOR
TARRANT COUNTY
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.
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.
4
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. .,.�-Q�.
LL
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This Agreement and the attachments hereto constitutes the sole and only agreement of the parties hereto and supeies000a��
prior understandings or written or oral agreements between the parties respecting the within subject matter. �u°
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e day and ear first above written, Tarrant County, Texas.
FOR THE CITY OF FORT WORTH:
.
BY:
DATE
DATE
TITLE:Asst. � Jv Manaacr
FOR TARRANT COUNTY:
BY:
B. GLEN WHITLEY
TARRANT COUNTY JUDGE
APPROVED ArTO FORM
BY:
101// 0
DATE
AND C�.'i ENT
STRICT A TTORNEY'S OFFICE DATE
*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
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Attcs
by:
y Hendrix, City
retary
APPROVED AS TO
FORM AND LEGALITY:
ASSJSTANT Y ATTORNEY
410 M.'c 2 ejci,e4tetativu�
L #5b AftwAa
OFFICIAL RECORD
CITY SECRETARY
FT. WORTH, TX