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HomeMy WebLinkAboutResolution - 963 - Agreement - LCAD - Tax Collection - 11_12_1981RESOLUTION 963 - 11/12/81 DGV:cl RESOLUTION WHEREAS, the Lubbock County Appraisal District has been created pursuant tc the Property Tax Code, V.A.C.S.; and WHEREAS, the City of Lubbock, Texas, is a taxing unit located within the District; and WHEREAS, the District is desirous of contracting with the City of Lubbock to perform tax collection services for the City, as authorized by the Property Tax Code, V.A.C.S., and WHEREAS, the District and the City feel that such an arrangement will promote governmental efficiency; 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 an AGREEMENT FOR THE COL- LECTION OF TAXES between the District and the City of Lubbock, attached here- with, which shall be spread upon the minutes of the City Council and as spread upon the minutes of this Council shall constitute and be a part of this Reso- lution as if fully copied herein in detail. Passed by the City Council this 12th day of Novemb 19 1. McAL11STEIR, MAYOR ATTPT: 4' Ev6lyn Gafffga, -City SeFfe,C,dry-Treasurer APPROVED AS TO CONTENT: ff// Larry C ngham, Cit anager APPROVED AS TO FORM: G. Vandiver, Asst. City Attorney RESOLUTION 963 - 11/12/81 CITY SFCRFTARY-TREASURER AGREEMENT FOR THE COLLECTION OF TAXES STATE OF TEXAS § KNOW ALL MEN BY THESE PRESENTS: COUNTY OF LUBBOCK § This Agreement entered into this 12th day of Novemhar 1981, by and between the City of Lubbock, Texas ("City") and the Lubbock County Appraisal District ("District"), WITNESSETH: WHEREAS, the Lubbock County Appraisal District is required by the Property Tax Code, V.A.T.C., to establish an appraisal office and provide certain services to the taxing units located within the District; and WHEREAS, the City of Lubbock is a taxing unit located within the District; and WHEREAS, the City is desirous of contracting with the District to provide all services necessary for the collection of property taxes assessed by the City; and WHEREAS, the District is able and willing to perform said tax collection services, and is desirous of entering into a contract with the City regarding such services; NOW THEREFORE, the parties hereto agree as follows: I. The District, acting by and through its duly authorized officers, does hereby agree to perform all tax collection services for the benefit of the City for the term of this Agreement. Such Agreement is subject to the terms and conditions which follow. 1I. 1. The term of this Agreement shall be for a period of one year, beginning on the 1st day of January, 1982. 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 the event the City 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 District especially convenants and agrees to pay and discharge all reasonable costs, attorneys fees and expenses that may be incurred by the City in enforcing the covenants, agreements, conditions and terms hereof, and all of the same shall be payable to the City. The City may terminate this Agreement upon breach of conditions contained in the agreement by giving 60 days written notice to the District. 5. Whenever 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. CITY: City Manager DISTRICT: Chief Appraiser P.O. Box.2000 Lubbock County Appraisal Lubbock, Texas 79457 District 1001 Texas Lubbock, Texas 79401 6. The District agrees to assume responsibility for the collection of all property taxes owing to the City, including: a. Taxes assessed that have not become delinquent. b. Delinquent taxes. C. Statutory 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 collection services. 8. The District shall have the responsibility of providing for any and all legal representation that may become necessary for the effective collection of delinquent taxes. 9. The District agrees to make progress reports to the City on request and to advise the City of all cases where investigation reveals taxpayers to be financially unable to pay their delinquent taxes. 10. The City agrees to pay to the District in 1982, as compensation for the services rendered pursuant to this Agreement, an amount equal to one-half of the total collections budget of the District. In the event that other taxing units contract with the District for the collection of taxes, the City agrees to pay to the District as compensation for the services rendered pursuant to this Agreement an amount equal to a percentage of the total yearly collections budget of the District. This amount will be known as the "Allocation Percentage" and will be computed by multiplying the percentage that the number of parcels within the City bears to the total number of parcels within all of the entities for which taxes are being collected by the District, by the percentage that the City's yearly tax levy bears to the total of the taxes levied by all entitles for which taxes are being collected by the District. The Allocation Percentage reflects the product of the above stated percentages over the sum of all such products (i.e., calculated for each entity for which taxes are collected by the District). It is further agreed between the City and the District that if the District contracts with taxing units, other than the Lubbock Independent School District, for the collection of taxes during 1982, then the City's contribution to the remaining portion of the 1982 budget will be based on the Allocation Percentage described above. (An example of the above -described formula is attached hereto as Exhibit "A"; it is understood that such example is for illustrative purposes only). 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 January 1 of each year in which this Agreement remains in effect; the second quarterly payment shall be due on April 1 of each year in which this Agreement remains in effect; the third quarterly payment shall be due on July 1 of each year in which this Agreement remains in effect; the fourth quarterly payment shall be due on October 1 of each year in which this Agreement remains in effect. . 11. The District agrees to remit to the City the taxes collected by the District on behalf of the City within two (2) working days of the day on which said taxes are collected; provided, however, that the District will retain ley, of each day's collections for the purpose of handling returned checks, refunds for double payments, and tax certificates issued in error. 12. The City agrees to provide to the District all data processing services and reports required for the execution of the collection services covered by this Agreement.. The District agrees to pay to the City a one time payment in the amount of.$153,000 for such services and reports, and such compensation will be payable in quarterly installments, in accordance with the following payment schedule: the first quarterly payment shall be due on January 10, 1982; the second quarterly payment shall be due on April 10, 1982; the third quarterly payment shall be due on July 10, 1982; and the final quarterly payment shall be due on October 10, 1982. 13. The City agrees to provide to the District an audited list of all taxes, current and delinquent, as of December 31, 1981, to aid in the execution of the collection services covered by this Agreement. The City and District both understand and agree that this Agreement constitutes and expresses the entire agreement between the parties hereto shall not be amended or modified except by written instruments signed by both parties. EXECUTED this 12th day of November , 1981. CITX OF LU LUBBOCK COUNTY APPRAISAL DISTRICT L Mc IS ER, MAYOR JOE HO EY, CHAIRMAN, BO OF DIRECTORS ATTEST: ATTEST: Edelyn Gaffga, City Secf'etr-Treasurer Secretait, Board A5 Directors APPROVED: Larry J. ngham, CiLyManager APPROVED AS TO FORM: Donala G. Vandiver, First Asst. City Attorney Assuming Collections Budget is $600,000 I 2 3 4 5 6 7 Z of Z of Factor Z of Charge to Parcels Total Tax Levy Total Col.2 x Col.4 Total District LUBBOCK COUNTY 112,334 23.039 5,474,493.51 10.2173 235 214 13.8643 12.6254 83,185.60 75,752.20 LUBBOCK COUNTY HOSPITAL DISTRICT 112,334 23.039 4,983,256.15 9.3004 8 2,832.00 HIGH PLAINS WATER DISTRICT 112,334 75,319 23.039 15.4475 176,048.39 17,830,303.02 .3286 33.2774 514 .4720 30.3245 181,947.00 CITY OF LUBBOCK LUBBOCK INDEPENDENT SCHOOL DISTRICT 75,260 15.4355 25,116,743.73 46.8763 724 42.7139 256,283.20 487,581 100% 53,580,844.80 100% 1,695 100Z $600,000.00