HomeMy WebLinkAboutResolution - 457 - Agreement - LCAD - Appraisal Services - 03_27_1980�j JCR:cl
RESOLUTION #457 - 3/27/80
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RESOLUTION
WHEREAS, the Lubbock County Appraisal District, hereinafter called District,
is required by the Property Tax Code of Texas to establish an appraisal office
or to contract with an existing Taxing Unit to perform the duties of such
office, and
WHEREAS, the City of Lubbock is a Taxing Unit located within the District
and currently operates the largest appraisal office within the District, and
WHEREAS, the District is desirous of contracting with the City of Lubbock
to perform the appraisal services for the District in order to promote govern-
mental efficiency and eliminate the cost of establishing a new appraisal office
for the District; NOW THEREFORE:
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 Appraisal
Agreement 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 27th day of March 1980.
K WEST, MAYOR
ATTEST: `
elyn .Ga fga, .City c e a y-Treasurer
APPROVED AS TO CONTENT:
Larry nningham, Yty Manager
APPROVED AS TO FORM:
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J n C. Ross, Jr., City Attorney
RESOLUTION #457 - 3/27/80
STATE OF TEXAS §
COUNTY OF LUBBOCK §
APPRAISAL AGREEMENT
This agreement entered into this 27thday of March 1980, by
and between the City of Lubbock, hereinafter called City, and the Lubbock
County Appraisal District, hereinafter called District, WITNESSETH:
WHEREAS, the District is required by Section 6.05, V.A.T.C., Tax Code, to
establish an appraisal office, and
WHEREAS, the District is authorized by the above cited authority to
Contract with a taxing unit within the District to perform appraisal services,
and
WHEREAS, the City is a taxing unit located within the District and cur-
rently operates the largest appraisal office within the District, and
WHEREAS, the District is desirous of contracting with City to perform
appraisal services for the District in order to promote governmental efficiency
and eliminate the cost of establishing a new appraisal office for the District;
NOW THEREFORE THE PARTIES HERETO AGREE AS FOLLOWS:
I.
GENERAL TERMS
1. This Contract shall be effective from date of its execution until December
31, 1981; provided however, that if additional time is required to complete the
performance of the services to be provided under this Contract then the terms
of this Contract shall continue in force until the performance is completed.
However, City will complete performance of its obligation under this Contract
as soon as practical after December 31, 1981, and deliver a complete appraisal
roll for the tax year 1982 to the District in accordance with Section 25.01 of
the Property Tax Code of Texas.
2. The parties to this agreement reserve the right to terminate this Contract
by giving three months written notice of a decision to terminate. Should this
Contract be terminated, the parties agree that the records developed, if any,
and the values established, if any, pursuant to and as a result of this Contract
shall become the property of the District. The District will assume and become
responsible for any contractural obligations of the City which were executed by
the City in performing services under this agreement.
3: The parties to this agreement, acting pursuant to the Texas Property Tax
Code Section 6.05(b) agree to use the Tax Office of the City to perform the
duties of the appraisal office of District. Both parties agree that this
arrangement will be beneficial to the promotion of governmental efficiency.
Both parties further agree that the District in entering into this Contract is
primarily interested in the formulation of a complete tax appraisal roll for
Lubbock County and is hereby contracting with the City to formulate and deliver
such a roll to the District in accordance with the term of this agreement. The
City, consistent with obligations imposed by law, shall be free to discharge
its obligations under this Contract as it deems most efficient and appropriate
under the circumstances. To this end the City shall at all times be deemed to
be an independent contractor and nothing contained herein shall be construed as
creating any other relationship between the parties hereto.
4. Both parties to this agreement recognize that by entering into this Contract
that the City's assessor is vested by operation of law (Prop. Tax Code Sec.
6.05 (c)) with the duties of the Chief Appraiser of the District. However,
District recognizes and agrees that the City Assessor shall remain in the sole
employment of the City and be responsible to the City for his performance under
this Contract. City agrees that its assessor will perform all of the obligations
imposed on him by law by virtue of the execution of this Contract however,
District will look solely to the City for performance of this Contract.
5. District agrees that it will deliver or cause to be delivered to City on
or before January 1, 1981, complete appraisal records of all other taxing units
included in the District, or copies thereof, which records shall show each unit
of property individually assessed on the basis of 100 percent of its appraised
value. Both parties recognize and agree that City's performance under this
Contfact is contingent upon District's timely performance of this requirement.
6. City agrees that it will furnish to District a monthly report which report
will show the progress of City in formulating and delivering a complete ap-
praisal roll for the tax year 1982 to District.
7. Both parties agree that it is not the function of this Contract to provide
appraisal or to appraise any property for any tax year other than that tax year
commencing January 1, 1982, and all taxing units within District will be re-
sponsible for making their own appraisals, calculating the 100% assessment
based on said appraisals and establishing their own Boards of Equalization
prior to tax year beginning January 1, 1982.
8.• Both parties to this agreement recognize that the City will perform its
obligations under this agreement in two phases. The First Phase will be the
Implementation - Training Phase and the Second Phase will be the Appraisal -
Completion Phase. Both parties agree that the City will commence performance
of Phase I of this Agreement only after the District has under contract with
the Taxing Units involved at least 80% of the consideration hereinabove provided
for Phase I of this Agreement. Both parties further agree that Phase Two will
be funded by the District over and above the funding for Phase One and the
City will not be obligated to perform Phase Two unless it is funded by the
District.
II.
PHASE ONE
1. The Implementation and Training Phase (Phase One) of this Contract will
commence upon the execution of this Contract by both parties and this phase of
the agreement will be completed by the City December 31, 1980.
2. During Phase One of this agreement City will undertake the following:
(a) Recruit, employ, and train the necessary appraisal and clerical
personnel and obtain necessary operational equipment and supplies.
(b) Undertake system development of computer services to assist in
the formulation of a compatible appraisal roll for the District in 1982.
(c) Provide the necessary support and services to accomplish (a) and
(b) above.
3. For and in consideration of City undertaking the obligation of Phase One,
District agrees to pay to City the sum of $500,000. It is understood by both
parties that District will enter into a Contract with each taxing unit within
the District wherein each unit agrees to pay to District its proportional
share of the consideration herein above set forth. It is further agreed that
City is not obligated to perform under Phase One until such time as District
has secured the agreement of each taxing unit as above mentioned. however,
the City will commence performance of Phase One of this agreement once District
has under Contract from the taxing units 80% of the consideration herein above
set forth.
4. District agrees to pay to City the consideration set forth in paragraph
II(3) in accordance with the following schedule:
(a) $125,000 due to City May 31, 1980
(b) $125,000 due to City July 31, 1980
(c) $125,000 due to City September 30, 1980
(d) $125,000 due to City November 30, 1980
Should District fail to make any payment to City in accordance with the foregoing
schedule, then upon such event the City is relieved of any further performance
under this agreement and at its option may terminate this agreement in its
entirety.
5. In the event that the consideration set forth in paragraph II(3) exceeds
the actual costs of providing services pursuant to Phase One of this Contract,
the City shall reimburse the District the excess funds.
PHASE TWO
1. The Appraisal and Completion Phase of this Agreement shall commence
January 1, 1981, and shall terminate in accordance with paragraph I(1) of this
Contract subject to the conditions stated in paragraph I(8) of this Agreement.
2. During Phase Two of this Agreement City will undertake the following:
(a) Coordinate tax records received from other taxing units in accord
with the terms of this Contract.
(b) Utilizing its staff and the assistance of outside consultants,
undertake and complete a reappraisal of all property located within
District.
(c) Prepare a complete appraisal roll for District for the tax year 1982
utilizing the data gained from the tax records received and the reappraisal
undertaken by City.
3. Both parties to this Contract understand that it will be necessary for
City to engage the services of outside appraisal consultants to complete this
phase of the Contract and City is free to engage qualified consultants, subject
to .the approval of District, to assist in this phase of the agreement. District
agrees that it will not unreasonably withhold its approval of any such consultants
selected by City.
4. For and in consideration of City's undertaking to perform the obligations
contained in Phase Two of this Contract, District agrees as follows:
(a) That the City, through its Tax Assessor, will prepare a budget
for Phase Two of this Contract. City will detail in said budget the
cost of all necessary expenses to complete this phase of the Contract.
(b) The District will consider the budget submitted by the City,
through its Tax Assessor, and in accordance with law approve same.
(c) The District, in accordance with law, shall apportion the actual
cost of the appraisal services being provided to each taxing unit within
the District and shall assess such cost to each unit in accordance with
the District calculation.
(d) The District shall collect the assessment made in sub -paragraph (c)
above in accordance with Section 6.06(d) and (e) of the Property Tax
Code.
(e) The District shall pay to the City one quarter of the Phase II
budget submitted by City and approved by District in accordance with the
following schedule:
(1) one quarter to be paid by January 25, 1981
(2) one quarter to be paid by April 25, 1981
(3) one quarter to be paid by July 25, 1981
(4) one quarter to be paid by November 25, 1981
Should District fail to approve the budget or fail to make any payment to
City in a timely manner, as herein above provided, then in such event City
is relieved of further performance and at its option may terminate this
entire Contract.
(f) If the necessity arises to amend the budget submitted to cover Phase
Two, the City and District agree to follow the same procedure as outlined
above in processing said amendment.
IV.
City and 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 instrument signed by both parties.
In Witness Whereof, the City and the District have executed this agreement
as of the first day above written.
ATTEST:
Evelyn Gaf ga, City S"c e y-Treasurer
AP P VED AS TO CONTENT:
Larry unningham, i y Manager
APPROVED AS TO FORM:
n C. Ross, Jr., City AtUorney
ITY OF LUBBOCK
CW WEST, MAYOR
LUBBOCK COUNTY APPRAISAL DISTRICT
Chairman, Board of Directors
ATTEST:
Secretary, Board of Directors