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HomeMy WebLinkAbout1986-1680 - Ordinance - 10/27/1986 ORDINANCE NO. 1680 AN ORDINANCE CREATING A CONTRACT WITH 8RAZOS COUNTY, TEXAS, AS- SIGNING TAX ASSESSMENT AND COLLECTION TO THE COUNTY PURSUANT TO SECTION 6.22 OF THE TAX CODE. AD VALOREM TAX ASSESSMENT AND COLLECTION CONTRACT WHEREAS, the Property Tax Code of the State of Texas by the specific provisions of Section 6.24 of the Interlocal Cooperation Act, Art. 4413 (32.), Vernon's Texas Civil Statutes, as amended, authorize political subdivisions of the State of Texas to enter into interlocal contracts for the provision of tax assessing and collecting services; and WHEREAS, the County of Brazos acting by and through its com- missioner's court having authorized the County Judge to execute this contract, along with the approval of the County Tax Asses- sor-Collector, hereinafter referred to as the "County", has agreed to provide tax assessing and collecting services for the City of College Station, hereinafter ~eferred to as the "Juris- diction"; and W~EREAS, the City of College Station, acting by and through its City Council, having the authority to execute this contract, has agreed to assign the tax assessing and collecting services to the County as it is the most economical assessment and collec- tion method for the City and the taxpayers; and WHEREAS, the Jurisdiction has the authority to authorize the County to act as tax assessor and collector for it and the County has the authority to so act; BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STA- TION, TEXAS, T~AT, for and in consideration as hereinafter ex- pressed and the mutual conditions set out herein, it is agreed by and between the County and the Jurisdiction as follows: Under the provisions of Article 4413(32c), Vernon's Texas Civil Statutes, as amended, and Section 6.24, Texas Prop- erty Tax Code, the County, through its duly elected tax assessor-collector, shall serve as tax assessor-collector for the Jurisdiction for ad valorem tax purposes in 1986 and each year thereafter, as herein provided. The County agrees to perform for the Jurisdiction all necessary duties as authorized by said statutes and the Jurisdic- tion does hereby expressly authorize the County, through its duly elected tax assessor-collector, to do and per- form all acts necessary and proper to assess and collect taxes for the Jurisdiction. The County agrees to prepare and mail all tax statements, provide monthly collections by year reports to the Juris- diction, prepare tax certificates, develop and maintain both current and delinauent tax rolls, meet the require- ments of Section 26.04 of the Texas Property Tax Code, and develop and maintain such other records and forms as are necessary or required by law or State rules and regu- lations. The County will undertake and agrees to develop and maintain written policies and procedures of its oper- ations, which policies and procedures it will provide to the Jurisdiction. County will also make available to the Jurisdiction full information about the operation of the County tax office, and to promptly furnish written re- ports reasonably necessary to keep the Jurisdiction in- formed of all financial information affectin~ them. The Jurisdiction agrees to promptly deliver to the pos- session and control of the County all records that its tax office has accumulated and developed in the assess- ment and collection of taxes, and to cooperate in furn- ishing or locating any other information and records needed by the County to perform its duties. All informa- tion and records shall be delivered to the County by October 1, 1986, or as soon thereafter as is practical. The Jurisdiction hereby agrees and expressly authorizes the County to contract on the Jurisdiction's behalf with private legal counsel for the collection of delinquent taxes in accordance with Section 6.30, Texas Property Tax Code. The Jurisdiction further agrees that such fee as is allowed by law and provided for in the contract with private legal counsel will be paid from the delinauent taxes, penalty and interest collected for the Jurisdic- tion by such private legal counsel. (a) For the 1987 tax year and each year thereafter that this agreement remains in effect, the Jurisdiction agrees to pay the County up to One Dollar ($1.00) per parcel per year but not to exceed the actual cost of collec- tion. Payment shall be made quarterly, the first payment to be made upon acceptance and execution of this contract by the Parties. (b) In the event that payments received in any one year exceed the actual costs of providing services pursuant to this contract, the County shall either reimburse the Jurisdiction or credit future payment to be made by the Jurisdiction to the extent of the excess funds. Reim- bursement or credits shall be distributed to the Juris- - 2 - 004 10. diction in the same pro rata share as payments were made in the year in which payments exceeded actual costs. (c) In the event that payments received in any one year are less than the actual costs of providing services pursuant to this contract, the Jurisdiction shall reim- burse the County the pro rata portion for all actual costs incurred for the collection of taxes. The County agrees to allow an audit of the tax records at any time. The expense of such an audit shall be paid for by the Jurisdiction. A copy of the audit results shall be furnished to the County. The County agrees to provide a copy of its annual audit. The County agrees to obtain a surety bond for the County Tax Assessor-Collector to assure proper performance of the collecting function provided in this contract. Such bond shall be payable to the County in the sum of $50,000,00, unless State statutes require a larger sum to be executed by a solvent surety company. The Juris- diction agrees to pay its portion of the premiums on all bonds required by it. The County agrees to make payments of taxes collected in- to such depositories as are selected by Jurisdiction. Tax payments shall be made on a daily basis unless other- wise agreed upon by the Parties to this contract. This contract shall be in effect from the date of execu- tion through October 1, 1987, and it shall be automatic- ally renewed on a year-to-year basis and remain in effect until terminated by written notice by the County or Jur- isdiction to the other party participating in this con- tract. Such notice shall be given no later than March 31 of each year. In the event of notice of termination, a withdrawing Jurisdiction shall be obligated to pay such payments as are required by this contract and agreement through the entire balance of the then current tax year in which such notice is given and the County shall be obligated to provide services pursuant to this contract, as hereinabove set forth, during such period. If the County or Jurisdiction withdraws from this agree- ment, Jurisdiction may secure copies of all necessary records for the assessment and collection of its taxes from the County, but shall pay the reasonable costs of reproduction. 11. If this contract should terminate for any reason,includ- ing but not limited to termination because of agreement of all the parties or termination by judicial decree, all records received by the County shall be returned to the Jurisidiction. 12. The County and the Jurisdiction acknowledge that the Cen- tral Appraisal District sets the values on all proper- ties, and that such values will be provided to the County for tax assessment. After the assessments are made and certified, it is agreed that the County will not change any assessments without written authorization from the Appraisal District or judicial determination. All ad- justments to the certified tax roll shall be subject to review by the Jurisdiction. County agrees to provide monthly reports to the Jurisdiction showing all adjust- ments to the certified tax roll and changes in the delin- quent tax roll. 13. This agreement supersedes any and all agreements and contracts by and between the Jurisdiction or between the County and the Jurisdiction relative to collection of taxes. 14. It is noted that the Texas State Property Tax Code is sometimes referred to as Senate Bill No. 621 and Chapter 841 of the 66th Legislature of the State of Texas (Regular Session 1979). IN WITNESS WHEREOF, these presents are executed by authority of the governing bodies of the respective parties hereto. o~~~ST: COUNTY OF BRAZOS Ass~sor-Col County Tax 1. - 4 - ATTEST: CITY OF COLLEGE STATION ~ ~r YES ~.~_ NO YES ~ NO__ YES W/NO__ YES NO Jame~. Bond Dick Haddox - 5 -