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HomeMy WebLinkAboutResolution - 1841 - Agreement - LCAD - Assessment & Collection Of Taxes - 09_27_1984Resolution #1841 September 27, 1984 Agenda Item #37 JCR:cl RESOLUTION BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK: THAT the Mayor of the City of Lubbock BE and is hereby authorized and directed to execute for and on behalf of the City of Lubbock an Agreement for the Assessment and Collection of Taxes, between the City of Lubbock and the Lubbock County Appraisal District, attached herewith, which shall be spread upon the minutes of the Council and as spread upon the minutes of this Council shall constitute and be a part of this Resolution as if fully copied herein in detail. Passed by the City Council this „A i da ATTEST;'..__ "V� ' X., Ranto Boyd, City Secretary APPROVED AS TO CONTENT: Robert Massengale,,/Assistant City Manager APPROVED AS TO FORM: 3, Jr., City Attorney Resolution #1841 v a c�►. Y • I� 4•I� • •1.'i� This Agreement entered into this 27th day of September, 1984, by and between The City of Lubbock, Lubbock County, Texas ("Unit") and the Lubbock County Appraisal District ("District"). WI4NESSETH: WHEREAS, the District is required by the Property Tax Code, V.A.C.S., to establish an appraisal office and provide certain services to the taxing Unit located within the District; and WHEREAS, the Unit is a taxing Unit located within the District; and WHEREAS, the Unit is desirous of contracting with the District to provide all services necessary for the assessment and collection of property taxes for the Unit; and WHEREAS, the District is able and willing to perform said tax assessment and collection services, and is desirous of entering into a contract with the Unit regarding such services; NOW TFE, the parties hereto agree as follows: 1. The District, acting by and through its drily authorized officers, does hereby agree to perform all tax assessment and collection services pursuant to Chapters 26, 31, 32, 33, and 34 of the Property Tax Code for the benefit of the Unit for the term of this Agreement. Such Agreement is subject to the terms and conditions which follow. 11. 1. The term of this Agreement shall be for a period of one year, beginning on the 1st day of September, 1984. 2. This Agreement shall be extended beyond the primary term from year to year unless the parties elect to terminate the Agreement according to its terms. 3. In event the Unit or the District desires to terminate this Agreement at the end of the primary term or any extension thereof, notice shall be given by the terminating party to the non -terminating party in "writing' stating that the Agreement is to be terminated "30 days" from the date of such notice. 4. The Unit may terminate this Agreement upon breach of conditions contained in the agreement by giving 60 days written notice to the District. 5. Wl-.never notice of any kind is authorized or required to be made by one party or the other under the terms hereof, such notice shall be given by United States registered or certified mail, postage prepaid, return receipt requested, and addressed to the other party as set out below, or to such other address as may hereafter be designated. TAXING UNIT: DISTRICT , City Manager Chief Appraiser/Administrator City of Lubbock LCAD P. O. Box 2000 1715 26th St Lubbock, Texas 79457 Lubbock, Texas 79411 6. The District agrees to assume responsibility for the collection of all property taxes owing to the Unit, including: a. Taxes assessed that have not became delinquent. b. Delinquent taxes. c. Statuary penalty and interest associated with delinquent taxes. 7. The District shall have the responsibility of promulgating and producing all notices, statements, and forms necessary for the provision of assessment and collection services. 8. The District shall have the responsibility of providing for any and all legal representation that may became necessary for the effective collection of delinquent taxes. 9. The District agrees to advise the Unit of all cases where investigation reveals taxpayers to be financially unable to pay their delinquent taxes. 10. The Unit agrees to pay to the District as compensation for services rendered pursuant to this Agreement, an amount equal to 45 percent of that part of the total collections budget of the District allocated to both the City of Lubbock and Lubbock Independent School District (combined) according to the "Allocation Percentage". The Allocation Percentage is an amount equal to a percentage of the total yearly collections budget of the District reduced by the amount allocated to all other cities and independent school districts. The amount allocated to all other cities and independent school districts is calculated by adding the total number of parcels of all cities and independent school districts to the total number of parcels of the City of Lubbock, Lubbock Independent School District, Lubbock County and Special Districts, and dividing this total into the annual collections budget for the District to produce a cost per parcel. The cost per parcel is multiplied by the total number of parcels of each city and independent school district (other than the City of Lubbock, Lubbock Independent School, County and Special Districts) contracted with the District for assessment and collection services, or the minimum mount of one quarter of one percent of the collections budget of the Lubbock County Appraisal District. The Allocation Percentage will be computed under the terms of the Agreement by multiplying the percentage that the number of parcels within the City of Lubbock, Lubbock Independent School District, Lubbock County Hospital District, High Plains Underground Water Cmservation District #1, and Lubbock County combined bears to the number of parcels within these five Units for which taxes are being collected by the District, by the percentage that the combined City of Lubbock's, Lubbock Independent School District's, Lubbock County Hospital District's, High Plains Underground Water Conservation District #11s, and Lubbock County's yearly tax levy bears to the total of the taxes levied by these five Units for which taxes are being collected by the District. The Allocation Percentage reflects the product of the above stated percentages over the sun of all such products (i.e., calculated for each of these five Units for which taxes are collected by the District) . The above stated compensation shall be paid in quarterly installments, in accordance with the following payment schedule: the first quarterly payment shall be due on October 1, 1984; the second quarterly payment shall be due on January 1, 1985; the third quarterly payment shall be due on April 1, 1985; the fourth quarterly payment shall be due on July 1, 1985. The first quarterly payment shall be an allocation of the 1984 Appraisal District's collection's budget. The 2nd, 3rd & 4th quarterly payments shall be an allocation of the 1985 Appraisal District's collection's budget. ll. The District agrees to remit to the Unit the taxes collected between October 1 and February 15 by the District on behalf of the Unit within ten (10) working days of the day an which said taxes are collected. Between February 16 and September 30 remittance will be made within four (4) days of the day on which said taxes are collected. All tax monies collected by the District on behalf of the Unit shall be deposited in the District's interest bearing account (Fed. funds minus one point). The District shall allocate interest at the end of each month based on a percentage of total distribution. The District shall prepare and submit to the Unit a written report made under oath accounting for all taxes collected for the Unit during the preceding month. Reports of collections made in the months of October through January shall be due on the twenty-fifth (25) day of the month following the month that is the subject of the report. Reports of collections made in all other months are due on the fifteenth (15) day of the month following the month that is the subject of the report, Sec. 31. 10(a). The District shall prepare and submit to the Unit an annual report made under oath accounting for all taxes of the Unit collected or delinquent on property taxed by the Unit during the preceding twelve (12)- month period. Annual reports shall be due on the sixtieth (60) day following the last day of the Unit's fiscal year, Sec. 31.10(b). M. The Unit and the District both understand and agree that this Agreement constitutes and expresses the entire agreement between the parties hereto and shall not be amended or modified except by written instruments signed by both parties. EXECUTED this 27th day of September ,1984. LUBBOCK ODUNTY APPRAISAL DISTRICT Board of Directors ATTEST ATTEST S�rell. Directors AP APPROVED / Z qL Chief Appraiser Administrator County Appraisal' Approved as to Corm: bock District .Donn C, F;;o�r., City Attom.3y