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Home My WebLink AboutContract 28058. i L �f � � , I �j . � � � , . � . � �� 1 � :�I � C�j � u �, � � �� f�..; . � C��iY ��i�RY�� CONiRAC�' �!O , � § Agreement Far The Collection Of Tr�es +COUNfiYOFTfiRRA1VT § . Agreement made this,7�� day of�yy�� er , 2p02, by and hetween the Tarrant County T� Assessor-Collector, hereinafter referred to as ASS�55QRICOLLECTOR, and Tarrant County, hereina$er referred to as the CQUNTY, both of whoin are addressed at 100 E. Weatherford Street, Fort Worth, Texas 76196-0301, and tha City of �Qrt Worth Puhlic ImproYement Disirict, hereinafter z'e�'erred to as Drstricf, whose address is l 000 Throckmorton Street, Fort Worth, Texas 7S1Q2. PURPOSE OFAGREEMENT The purpose af this Agreement is to state the temns and er�nditions under which the A�SESSOR/CO��T�F_.[�T�R wilF prov�ide assessment and colleciian services �+f 3'1�} (Yath]ic In�prove�n�nE I��nrrRct) taxs:; Eevaai Y�y �]�� District. IkTOW THEREFORE, in consideration of the mutual promises herein contained, the parties hereto agree as follows: � r. SER YICES TO BE PERFORMED The ASSESSOR/COLLEC�'OR agrees io ca�lect the taxes due aud vwing on taYable property upon which the Di�trict has imposed said taxes, The ASS�SSOR/COLLECTOR shall perform the said senrices in the same mannez and fashian as Tarrant County collec#s its own taxes due and owing on taxable property situated within its boundaries. The services performed sl�all include, 6ut not be Iimited to: zeceiving infnrmat�vn frorn the Tarrant Appraisal District far puxpos�s of the Certified Appraisal Roll, and zn.vnthly changes thezato; providing mortgage companies, property awners and tax representatives, t� roll and payment data; providing all necessary assessm�nts of t�es and Truth in Ta�cation calculations as required; the iransmrttal of tax statements via the LT.S. Mail or electronic irans%r o£ data; and ragid deposit pay�nent processing. AlI Distzict disbursements, made by ch�ck or hy electronic transfer (wire), foz collected tax accounts will be rnad� to the District on the day the CQiJNTY Depository Bank indicates the maxidatory assigned "IIaat" period has elapsed and the funds are pasted to the collected balance. If any daily collection total is less t�an one hundzed dollars ($100.00}, the disburse�nent will be withheld until the cumulative total of talces collecied for th� District equals one hundred dollars ($100.00), or at tl�e cIose af the mpnth, � I1: REPQRTS � The ASSESSOR/CQL�ECTOR wiIl pravide the District the following reports, it'requested: Daily: General Ledger bistribntion Report , . WeekIy: Detail Callection Report (Sunaznary) .�nnua�: Paid Tax Ro31 Definquent Ta3c Roll Curtent Tax Roll Monthly; Tax Roll Sutnmary (Totals Qnly) Year-to-Date Su�nmary Aeport Detail Collection Report (5ummary) Delinquent Tax Attorney Tape {Exhibit A) T�e ASS�SSOR/COLLECTOR will provide tbe District the General Ledger Revenue & Expense Report montl]ly as rec�uired by Sec. 31.10 ofthe Texas Pmpetty Tax Code. The AS5ESSOR/COLLECTOR wzll provide additional reports as follpws: Other requested reparts that require programming: $ 25.00 per hour ' -.. ' O�her reparis requiring cazaaputer run-time: $35Q.06 per hour : , r�� n 3) � r .',�k�,� ' , � 'i� '�'�� COMPENSATION In consideration af the services to be perfo�ed by the ASSESSORICOLLECTOR, corr�}�ensation for the services rendered is a rate of fifty cents ($.50) per accouut. The number of accounts will be based on the Oetober billing roll cer[i�ied to the ASSESSQR/COLLECTOR by The Tarrant Appraisal District. New accounts added by The Tarrant Apprdisal. District will be billed to the entity quarterly. The AS�ESSOR/GOLLLCTOR will cpllect �ox these services from each entity's collec#ions quarterly. ITj AUDITS 'The A�SESSOR/COLLECTOR rvill provide ta the District auditor necessary explanations of aiI reports and access to ASSE550R/COLLSCTOR in house tax system computer terminals tq assist �lxe District auditor in verifyizig audiit samples of the imancial data previously provided by the AsSESSOR/COLLECTOR dzaring the past audzt period. Ii the D�sirict elects to have its auditors canduct a"computer system assurance �r�eview audit" req�3iring assistance from ASSBSSOR/COLLECTOR system's programmers and accountauts, the fee is $660.00 per day, which wiIl be deducted from #he Disiricf's curreni callectians ai ihe end of the month. Y. TA,�RATB REQUIREMEN7" The District wi.11 pravide the ASSESSOR/COLLEC'�0�, an writing, t�e Districi's newly adop�ed tax zate �nd exemption schedu�e to be applied for assessing purposes no later than 2:OD p.m., Monday, September 16, 2002. Under authority of 5ection 31.0] (4�) af the Properiy Tax Code, any additianal cost ofprinting and mailing tax statEments because of lata reporting o� khe tax raie or the exetnption schedule will be charged ta and must be paid by 4he District. If the District wishes its collection reparts to he itemized as to maintenance and operation fund and interest and si�ilcing fund, then the notice advising of the new ta7c rate must set out the separate rates, as well as the toial rate. �'he tax zate and tlie exemption schedule for each of the last fi�e (5) years in vrhich an PID (.Public Itnpravement Distric#) ta�c was levied, oz all prior years where there remains delinqu�nt tax, must 1�e furnished in writing to the ASSESSOR/COLLBCTOR at the time of the initial contract. � COMPLIANCE WITHAPPLICABLE STATUTES, ORD.INANCES, AND REGULATIONS In performing tb.e services required twder this Agreement, tJze ASSESSOR/COLLECTOR shall cnmply with all applicable federal and sta.ie statufes, final Court oz�ders and Comptroller regulations. If such compliance is 'vmpossibje for reasons beyond its control, the ASSESSOR/COLLECTOR shall unrnediately natafy the District of that fact and the reasons therefare. T�IL DEPOSTT OF FUNDS All funds callected by the ASSESSORICOLLECTOR in fhe periarmance af tlae services stated herein for the District shall be pzomptly transferred to the account of tlie Dist�ct at the District's depository bank. Elecironically transferred funds incur an additional fee, which w�1S be charged back to the District and dedr�cted �rom those collected f�ands. If the District desires its tau disbursements to be made by electronic transfer of funds (wire) the ASSESSOR/COLLLCT'OR has no liability :for �e funds after initia�ion of the elec�-onic . h�ansfer of tbe District's fiinds from the COUNTY Depository to the District's designated depository. -- - �- I u � � �:SL �S� � *. � `� , 1 VlII. INVESTMENT OFFUNAS The District hereby agrees that the GOUNTY, acting through the C4tJNTY Auditor, may invest collected PID (Pu61ic 7mprovement District) tax funds ot'the District during the period between collection and payment. The COYJNTY agrees that it wiIl invest such funds in complianca with the 1'ubIic Funds Investment Act. The COLJNTY fiirther agrees ihat it will pay to the Dis�rict alI intere�t or ot.b.er earnings attributabie to taxes owed to fhc District. T�e A55ESSOR/COLLECTOR agrees to deliver to the GOiJNTY Auditor all PID (Pub�ic Improvement Districi} taxes collected on b�haI£ of tl�e Dislrict for investment on a timely basis. All parties a�ree that t]zis Agreement will not be construed to lengthen the time period during which the CQUNTY oar the ASSES50R/COLLBCTOR may hold such funds hefare payment to the Disfrict. lY REFUNDS Refunds will he made by th� ASSESSORICOLLECTOR except as set forth herein. The ASSES50R/COLLECTOR wiIl adva,se tlae District of changes in the tax roll which �+ere mandated hy tbe Tarrant Appraisal Disfrict. The ASSESSOR/COLLECTOR will not x�alce refunds on prior year paid accounts unIess the prioz y�a� paid aceonnts for the past �ve (S) years az�e grovided to the ASSESSORICOI.LECTOR via cnmputur �rnagzaetac tape in the exact com}�ut�r layout as set out in Exhibit "B". A11 refunds o£ ovezpayments or erroneous payments due, but not requested, and as described in 5ection 3I.11 of the Texas Property Tax Code, will af�er three years from t�e date of paymeni, be proportionately disbursed to those entities contraci�g with the ASSESSQR/COLI�ECTOR The contract must haue been in force, actual assessment and coliection functians begun and the tax accoun# was at the time of the over or �rroneous payment wi#hin the District's jurisdiction. The praporii.onaI share is based upon the District's percent of f1�e ta�c account's total levy assessed at the time of receipt af the over or e�xflneous payment. � DELINQUENT COLLECTIONS The ASS�SSOR/CO�.LECTOR will assess and collect the fifteen percent {15%) coll�ction fee pursuant to Sections 33.07, 33.Q8 and 33.48 of the Property Tax Gode, when allowed. The ASSESSOR/COLLECTOR wzll disbuxse the amount directly to the District for compensation tp a Fiz�r�n. under contract to the District. If t,�►e delinquent coIlecfion Attomey eon.tracted hy the Districi requires altendance of ASS��SOR/COLLECTOR personnel at a court oiher than the Disirict Courts in downtawn Fort Wortt►, and ft►e C�UNrY is not a party, the emplo�ee's expenses and proportionate salary will be tbe responsibility of the District and will be added to the collection expenses and charged to the Dis�rict. The ASSSS50RICOLLECTOR will not ba responsibls for the collection of priar year delinquent accaunts unless ail delinquent accounts informa�ion is pravided ta the ASSESSOR/COLLECTOR via computer inagnetic tape in the exact computer layout as set out in Ex�ibit "B". XT: 3"ERM OFAGh'EEMENT This Agreement shall hecome effective as of the date hereinabove set ant, and shall cantizzue in eff'ect during the 2002 #ax year, unless sooner terminated by providing sixty {60} day written no�iee, as outlined in paragraph XII. � XIZ NOTICES Amy notaces to be given hereunder ixy either party to the other may be effacted, in writing, eithe�r by personal delivery az by mEaiil, registered or certified, postage prepaid with reiurn receipt r�quested. Mailed noiaces shall be addressed to the address of the parties as they appear in the introductory paragcapl� of �k►is Agreement, but each party may cbange this address by written no#ice in accardance with tlais paragraph. , . _ '' ,� f�)}viD �ryryryV �nn� S ••M1 ! 1 I� " Y 4� Il MISCELLANEO ZI,� PRO VISIONS This instrument and Exhibits "A" and "B" hereto contain the entire Agreernent bet�ween the �arties relating to the rights herein granted az�d vbligations herein assutneri. Any oral representai�ons or xnodifications concerning this instsument shall be of na force or effect. This Agreement shall be consirued under and in accardance wzth the laws of the State of Te�cas, and all abligations of the parties created hereunder are perfor�nable in Tartant Gounty, Texas. This Agreement shall be binding upon and inure tv the benefit pf the parties hereto ar�d their respective legal r�presentatives and successors. In case any one or mara of the provisions contained 'v� �is Agreement shall for any reason. be held ta be in�alid, illegal, ar unenforceable in any respect, such inr+alidity, illegaliiy, ar enforceability shall not affect any ather provision hereo� and #his Agreement sha�l be construed as if such iM�alid, illegal, or unenforceable provisions had never been, contained. This Agreee�x�ent and the attachments hereto constitutes the sole and nnly agireement of the parties hereta atid supersedes any prior unders4andings ar written or oral agreements hetween the parties respec�ing the within subjeet matter. TAX on e a-ar�dy st a ve written, Tarrant Coun , Texas. � �Q �� f'PRI,�E DATE COUNTY �� FOR 7'HE CITY OF FORT WORTH PUBLIC.,TMPROYEMENT Dl'STRI'CT.• _f BY�_ ��3�e�— ._ - DATF. , '— — - � --. _ TITLE: _�Ss�. Ci ��,r FOR T,ARRANT COUNTY,� ,, . BY.• � , � ��1 F - T(�M VANDERGRIFF`�� TARRANT COUNTYJU,,�iG� .�' a� � �'E � ` APPROV�D AS TO FORM *AND CONTENT BY. � �".� �-s� ��/ � 7P! S R1'C� TTORNEY'S O`FFICE DA`l'E a��ov� �;s mo .. . �� n�n ��ca�Y�.�.. ` A�si��t City Attorrney - - �' �'� E �i �� -' _ _. .__ _ - con��act au�ho�izaicion _... q�� .� . Date � *By law, the 13istrict Attorney's Office may only advise ar approve contracts or ]egal documents on behalf af its clients, It may not advisa or approve a contract or legal 'document on behalf of other parties. Our review of this document was conducted solely from the lega[ perspecEive of o�r client. Our approval af this dncument was offered solely for the benefit of nur clieRt, Other parties shou{d not rely on this approval, and should seek revicw and approva] by theu owu respective attorney(s). .. ,� ��,�� J�. ii�:; � � �� _ .. � Run Date: 1 Q10�12D02 2002 TAX ROLL SUMMARY NUMB�R OF ACCOUN7S APPRAISA� VALUES RO�LCODE: PERSONAL Personal ROLLCQD�: R�A� . Improvement �and ROLLCO��: PLRSONAL Levy ROLL_CODE; REAL Levy _�_ � TARRANT COUNTY TAX OFFICE Page 43 afi 68 � 601 - FT W�RTH P�D #1(�OWNTO'WN) Amount Count � 1,974 $1 �8,314,952 $806,214,764 $223,020,$48 TOTAL APPRA[SALS $141,977.84 $1,235,082.67 i0�'AL L£VY e $1,'i 47,55U,�64 $1,37'7,060.�9 � � i � . � `.� I 778 339 389 778 396 JUae� �� ,.,.� TaxRollSummary.rpt Revised 08103l98 i��n oat�: � aios��ao2 2002 TAX ROLL SUMMARY NUMB�R OF ACCOUNTS APPRAISAL VALUES RO�LC4DE: P�RSONAi. Persanal ROLLCQD�: R�A� improvement Land ROLLCOD�:P�R50NAL Le�y ROL�CODE: REAL. Levy TARRANT COUNTY TAX OFFICE Page 44 of 68 6a5 - FT WORTH PID#6(PARK GI�EN} Arr�ou�t Count 4,383 $4,627,887 $535,750,789 $99,7$2,D39 TOTAL APP�tAISA�.S $8,i92.97 $1,207,512.27 TOTAL LEVY 24 4, � 33 4,353 $644,16Q,71 � 24 4,359 $1,216,3(15.Z4 -� - .,� s �� TaxRollSummary.rpt Re�ised 08I03199 �Run Date: 1�10612Q02 2002 TAX ROLL SUMMARY NUMBER OF ACCOUNTS APPRAiSAI, VALUES R�L�CODE: REAL Improvement Land R�I.LCODE: R�AL Levy TARRANT COUNTY TAX O�F{CE Page 45 of 68 � 608 - FT WORTH PID#7'(HERITAGE) Amaunt Cnunk 856 $28,856,083 $29,119,394 'COiAL APPEiAISALS $121,748.78 Ta'iAL L.EVY 187 8�5 $��,9'��,4'�Y 855 $1 �1,748.78 �� , � i�� .- I �.,q 1 . �[<<'4�.� � �-.�� TaxRollSummary.rpt Revised 08/03/99 Run Date: 90106120Q2 2002 TAX ROLl. SUMMARY NllMB�R OF ACCOUNTS , APPRAISAL VALUES ROI.LCOQ�: PERSONAL Personal ROLl.CQ�E: R�AL Im�rovement Land ROLE.CODE: P�RSONAL Levy ROLLC�DE: REAL LeW TARRANT COUNTY TAX OFFICE Page 46 of B8 � 6�9 - FT WOR�H PED #8{CAMP BOWIE} Amount Co�nt �,4�9 �105,OQ0,789 $137,797,224 $11 � ,797,067 70TAL APPRAISALS $105,QD0.97 $249,594.40 TOTAL LEVY 905 453 511 $354,�i9�,D80 905 514 $3�4,�95.37 �-:::- � 1.}.�I:1 TaxRollSummary.rpf Revised D$143199 � Run l�ate: 10106120�2 TARRANT GOUNTY TAX OFFICE i'age 47 of 68 2402 TAX ROI.L SUMMARY NUMBER QF ACCOUNTS , APPRAISAI� VALUES f�OLLCQDE: PERSONAL Personal . ROLLCOD�: REAL Impravernent Land 610 - FT WORTH PI� #9(PARKWO�D H1LL) Amounk Cour�f 561 $116,p56 $52,884,433 $12,223,098 TOT,4L AppFtAlSALS 5 375 558 $s�,223,�s� --- .:�. u ,, �1 � �'� TaxRoliSummary.rpi Ftavised 08/03/99 Run I�ate: � aasi�aoz 2002 TAX ROl_L SUMMARY NUMBER O� ACCOUNTS APPRAISAL VALU�S RO�LCODE: PERSON/1� � Persvnal ROLLCOD�; R�AL Emprovement �ar�d ROLLCODE:P�RSONAL Levy ROLLCODE: R�AL Levy TARRANT COUNTY TAX OFFICE Page 49 of 68 � 612 � FT WORTH PID#'i0(EAST DOWNTUWN) Amount Cvunt 16B $2,124,236 $9,$68,693 $22,426,0$3 70TAt Ai�PRAISALS $2,549.08 $38,753.74 41 79 125 $34,�419,01 � 41 125 iOTAL. L�1PY $4'f,302.8� --- :� i� iaxi�oll5ummary,rpt Revised Q8103199 �`ity of 1�'o�t �o�t�i, �'e�cas �� .ncl ��ill ��r�i��,tio� DATE REFERENCE NUMBER LOG iVAME PAGE 91171Q2 **��13�34 13ASSESSOR 1 of 2 SUBJEGT AGREEMENT WITH TARRANT COUNTY TAX ASSESSOR-COLLECTOR FOR PIJBL[C IMPROVEMENT D15TRICT TAX COLLECTfON SERVICES RECOMMENDATION: It is recflmmended thaf the City Council: Authorize the City Manage� to execute an agreement between the Tarrant Caunty Tax Assessor- Collectar and the Gity of Fort Worth for pro�iding collactian services of Fort Ullarth Public [mprovement Districf (PID) taxes ler►i�d by the City for the Year 2002, which covers fi�e period Octaber 1, 20Q2, to September 30, 2003; and 2. Adflpt the attached resolution which authorizes the accrual oi attorney's fees ta delinquent P1D faxes. DISCUSSION: PID taxes have always consfifuted a first and prior lien on real property, secortdary only ta an ad valarem tax. Hawever, effec#i�� June 2�01, Texas Local Government Cod�, Chapter 372, Subchapter A, 5ection 372.018�b) changed fhe manner in which delinquent PID taxes accrue penalty and in#er�st. The change provides that delinquent PID taxes accrue penaliy, interest, and attarney's fees in fhe same manner as ad �alarem taxes. Because of this change, the District Attorney of Tarrant County determined that a PID tax is a"special assessment" tax and can he included an the ad valarem tax statement as a separate lin� item. Currently, the City has six esfafalished PIDs, five of which are acti�re. There are approximately 6,200 indi�idual PID accounts that require billing and collection serviees. The City will continue ta perform afl assessment functions for the P1Ds, including publication and mailing notices for public hearings as required by state siatutes. However, with the PiD tax includ�� an the Tarrant County tax statem�nt, the administration fees charged to each PID can be reduced, for a#otal savings of $11,8a0.00. With one tax s#atemenfi coming from Tarrant County, the property awn�r wi[I be served more efficiently by both entities. �n June 18, 2002 (M&C C-19122), the C�ty CaunciN authorized �he City Manager to execute an agreement with the Tarrant County Tax Assessor-Co[lector for assessment and cal[ection services flf ad vaEorem tax�s levied by #he City. The Tarrant County Tax Assessor-Colfector has prepared a similar agreement for the collection of PID taxes. The fee structure is $0.5� per account, the same as for ad va�orem ta�c collectior� ser��ces. The cost for FY20�2-2003 will be approximately $3,10D.Q0, and wil� be paid for wholly from the PID funds. The attached resolution authorizes the City io impose a��% penalty on a[I PfD taxes fihat become delinquent. �'ity of �ort Worih9 �'exas 11�� ar�c� Cou��cil �o�m��tion DAT� REFERENCE NlJMBER LOG NAME PAGE 9117102 **�,.�� 3'�3�, � 13ASSES50R 2 of 2 SUBJECT AGREEMENT WITH TARRANT COUNTY TAX ASSESS�R-CO�LECTOR FOR PUBLIC IMPROVEMENT DISTRICT TAX COLLECT�ON SERVICES FISCAL INFORMATIONICERTIFICATION: The F'inance �irector certifies that funds for this expenditure are include� in the City Manager's proposed b�dget for FY2002-20�3. C�:3�� Submitted for City Mauager's Office by: Charles Boswel] G183 Originati��g Department Head: 7im Keyes Additional Tnformafian Contact: Linda Brown � FUND I ACCOUNT I CENTER I AMOUNT � i�a) $5 3 7 I (fram} i GS87 539120 + GS87 539120 � GS87 53912D GS87 539120 6034 GS87 53912D OD2601002000 Q025D60D20a4 OD25Q7�Q2QQD 0025080D2D00 D02510QQ2Q04 $ 985.0� $2,275.00 $ 290.00 $ 254.00 $ 900.00 CITY SECRETARY I APPROVED 9117I(}Z I RES. #2870