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Res 10-29 Approving a Contract with Tarrant County for Tax Collection TOWN OF WESTLAKE RESOLUTION NO. 10-29 A RESOLUTION OF THE TOWN OF WESTLAKE APPROVING A CONTRACT FOR THE COLLECTION OF TAXES BY THE TARRANT COUNTY ASSESSOR/ COLLEC'T'OR. WHEREAS, the Town of Westlake has not previously had a municipal property tax; and WHEREAS, the Town of Westlake is adopting a property tax for the tax year 2010 (fiscal year 2010/12011 budget); and WHEREAS, the Town of Westlake wishes to defray its costs of collection, as authorized by Texas Tax Code § 31.01 by authorizing the Tarrant County Tax Assessor/ Collector to collect taxes for the Town of Westlake. NOW THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF WESTLAKE, TEXAS: SECTION 1: That the recitals set forth above in this Resolution are true and correct. SECTION 2. That the Town Council of the Town of Westlake, Texas hereby approves the Agreement between the Town of Westlake and the Tarrant County Assessor ! Collector, attached hereto as Exhibit "A" for the collection of taxes for the Town of Westlake by the Tarrant County Assessor f Collector. SECTION 3: That any prior Resolutions inconsistent with the Resolution are hereby repealed. PASSED AND APPROVED ON THIS 30" DAY OF SEPTEMBER,2010,AT A MEETING DUL , THE 29T"DAY OF SEPTEMBER, 2010. ATTEST: 1 * Laura L. Wheat,Mayor Kelly Ed -ds, Town e ar Thomas E.11rr', Tow Manager APPRO S T R M. L. anton ow , To i Attorney Resolution 10-29 Page 1 of 1 § Agreement For The Collection Of Taxes COUNTY OF TARRANT § Agreement made this 30 day of 2010, by and between the Tarrant County Tax Assessor/Collector, hereinafter referred to as ASSESSOR/C LLECTOR, and Tarrant County,hereinafter referred to as the COUNTY, both of whom are addressed at 100 E. Weatherford Street, Fort Worth, Texas 76196-0301, and the Town of Westlake, hereinafter referred to as Town,whose address is 3 Village Circle,Suite 202,Westlake,TX 76262-7940. PURPOSE OF AGREEMENT The purpose of this Agreement is to state the terms and conditions under which the ASSESSOR/COLLECTOR will provide assessment and collection services of Ad Valorem taxes levied by the Town. NOW THEREFORE,in consideration of the mutual promises herein contained,the parties hereto agree as follows: L SERVICES TO BE PERFORMED The ASSESSOWCOLLECTOR agrees to bill and collect the taxes due and owing on taxable property upon which the Town has imposed said taxes. The ASSESSOR/COLLECTOR shall perform the said services in the same manner and fashion as Tarrant County collects its own taxes due and owing on taxable property. The services performed are as follows: receiving the Certified Appraisal Roll from the appropriate Appraisal District and monthly changes thereto;providing mortgage companies, property owners and tax representatives,tax roll and payment data; providing all necessary assessments of taxes and Truth in Taxation calculations as required;the transmittal of tax statements via the U.S.Mail or electronic transfer of data;and payment processing. All Town disbursements,made by check or by electronic transfer(ACH),for collected tax accounts will be made to the Town on the day the COUNTY Depository Bank indicates the mandatory assigned"float"period has elapsed and the funds are posted to the collected balance . If any daily collection total is less than one hundred dollars ($100.00),the disbursement may be withheld until the cumulative total of taxes collected for the Town equals at least one hundred dollars($100.00), or at the close of the month. IL REPORTS The ASSESSOR/COLLECTOR will provide the Town the following reports,if requested: Daily: General Ledger Distribution Report Weekly: Detail Collection Report(Summary) Monthly: Tax.Roll Summary(Totals Only) Year-to-Date Summary Report Detail Collection Report(Summary) Distribution Report(Summary) Delinquent Tax Attorney Tape Annual: Paid Tax Roll Delinquent Tax Roll Current Tax Roll A selection of the above listed Reports will only be available by internet access. The ASSESSOWCOLLECTOR will provide the Town the General Ledger Revenue&Expense Report monthly as required by Sec.3 1.10 of the Texas Property Tax Code. III. COMPENSATION In consideration of the services to be performed by the ASSESSOR/COLLECTOR,compensation for the services rendered is a rate of sixty five cents($.65)per account. The number of accounts will be based on the October billing roll certified to the ASSESSOR/COLLECTOR by the Appraisal District.New accounts added by the appropriate Appraisal District will be billed to the entity. The ASSESSOWCOLLECTOR will invoice for all these accounts by January 11, 2011 with payment to be received from the Town by February 14,2011. Resolution 10-29 The scope of services identified in this contract does not include the administration of a rollback election. In the event of a successful rollback election,these costs incurred by the Tarrant County Tax Office will be separately identified,billed,and paid by the entity. IV. AUDITS The ASSESSOR/COLLECTOR will provide to the Town auditor necessary explanations of all reports and access to ASSESSOR/COLLECTOR in-house tax system computer terminals to assist the Town auditor in verifying audit samples of the financial data previously provided by the ASSESSOR/COLLECTOR during the past audit period. V TAX RATE REQUIREMENT The Town will provide the ASSESSORICOLLECTOR, in writing,the Town's newly adopted tax rate and exemption schedule to be applied for assessing purposes by Wednesday,September 15,2010. Under authority of Section 31.01 (h)of the Property Tax Code,any additional cost of printing and mailing tax statements because of late reporting of the tax rate or the exemption schedule will be charged to and must be paid by the Town. If the Town wishes its collection reports to be itemized as to maintenance and operation fund and interest and sinking fund,then the notice advising of the new tax rate must set out the separate rates,as well as the total rate. The tax rate and the exemption schedule for each of the last five(5)years in which an ad valorem tax was levied, or all prior years where there remains delinquent tax, must be furnished in writing to the ASSESSOR/COLLECTOR at the time of the initial contract. VI. COMPLIANCE WITHAPPLICABLE STATUTES,ORDINANCES,AND REGULATIONS In performing the services required under this Agreement, the ASSESSOR/COLLECTOR shall comply with all applicable federal and state statutes, final Court orders and Comptroller regulations. If such compliance is impossible for reasons beyond its control,the AS SESSOR/COLLECTOR shall immediately notify the Town of that fact and the reasons therefore. VII. DEPOSIT OF FUNDS All funds collected by the ASSESSOR/COLLECTOR in the performance of the services stated herein for the Town shall be promptly transferred to the account of the Town at the Town's depository bank. All payments to entities will be made electronically by the automated clearing house (ACH). The ASSESSOR/COLLECTOR has no liability for the funds after initiation of the ACH transfer of the Town's funds from the COUNTY Depository to the Town's designated depository. VIII. INVESTMENT OF FUNDS The Town hereby agrees that the COUNTY,acting through the COUNTY Auditor,may invest collected ad valorem tax funds of the Town during the period between collection and payment. The COUNTY agrees that it will invest such funds in compliance with the Public Funds Investment Act. The COUNTY further agrees that it will pay to the Town all interest or other earnings attributable to taxes owed to the Town. All parties agree that this Agreement will not be construed to lengthen the time period during which the COUNTY or the ASSESSOR/COLLECTOR may hold such funds before payment to the Town. IX. REFUNDS Refunds will be made by the ASSESSOR/COLLECTOR except as set forth herein. The ASSESSOR/COLLECTOR will advise the Town of changes in the tax roll which were mandated by the appropriate Appraisal District. The ASSESSOR/COLLECTOR will not make refunds on prior year paid accounts unless the prior year paid accounts for the past five(5)years are provided to the ASSESSOR/COLLECTOR. Resolution 10-29 All refunds of overpayments or erroneous payments due, but not requested, and as described in Section 31.11 of the Texas Property Tax Code, will after three years from the date of payment, be proportionately disbursed to those entities contracting with the ASSESSOR/COLLECTOR. The contract must have been in force, actual assessment and collection functions begun and the tax account was at the time of the over or erroneous payment within the Town's jurisdiction. The proportional share is based upon the Town's percent of the tax account's total levy assessed at the time of receipt of the over or erroneous payment. In the event any lawsuit regarding the collection of taxes provided for in this agreement to which Town of Westlake is a party,is settled or a final judgment rendered, and which final judgment is not appealed, and the terms of such settlement agreement or final judgment require that a refund be issued by Town of Westlake to the taxpayer, such refund shall be made by ASSESSOR/COLLECTOR by debiting funds collected by ASSESSOR/COLLECTOR on behalf of Town of Westlake and remitting such refund to the taxpayer in conformity with the terms of the settlement agreement or final judgment. X. DELINQUENT COLLECTIONS The ASSESSOR/COLLECTOR will assess and collect the collection fee pursuant to Sections, 33.07, 33.08, 33.11 (changed order) and 33.48 of the Property Tax Code, when allowed. The ASSESSOR/COLLECTOR will collect attorney fees that are specified by the Town through written agreement with a delinquent collection Attorney. The ASSESSOWCOLLECTOR will disburse the amount directly to the Town for compensation to a Finn under contract to the Town. If the delinquent collection Attorney contracted by the Town requires attendance of ASSESSOR/COLLECTOR personnel at a court other than the District Courts in downtown fort Worth, and the COUNTY is not a party,the employee's expenses and proportionate salary will be the responsibility of the Town and will be added to the collection expenses and charged to the Town. The ASSESSOWCOLLECTOR will not be responsible for the collection of prior year delinquent accounts unless all delinquent accounts information is provided to the ASSESSOR/COLLECTOR. XI. TERM OFAGREEMENT This Agreement shall become effective as of the date hereinabove set out,and shall continue in effect during the 2010 tax year, unless sooner terminated by providing sixty(60)day written notice,as outlined in paragraph XII. XIL NOTICES Any notices to be given hereunder by either party to the other may be effected,in writing,either by personal delivery or by mail, registered or certified, postage prepaid with return receipt requested. Mailed notices shall be addressed to the address of the parties as they appear in the introductory paragraph of this Agreement,but each party may change this address by written notice in accordance with this paragraph. Resolution 10-29 XUL MISCELLANEOUS PROVISIONS This instrument hereto contains the entire Agreement between the parties relating to the rights herein granted and obligations herein assumed. Any oral representations or modifications concerning this instrument shall be of no force or effect. This Agreement shall be construed under and in accordance with the laws of the State of Texas,and all obligations of the parties created hereunder are performable in Tarrant County,Texas, This Agreement shall he binding upon and inure to the benefit of the parties hereto and their respective legal representatives and successors. In case any one or more of the provisions contained in this Agreement shall for any reason be held to be invalid, illegal, or unenforceable in any respect, such invalidity, illegality, or enforceability shall not affect any other provision hereof and this Agreement shall be construed as if such invalid,illegal,or unenforceable provisions had never been contained. This Agreement and the attachments hereto constitutes the sole and only agreement of the parties hereto and supersedes any prior understandings or written or oral agreements between the parties respecting the within subject matter. Executed oa d year first above written,Tarrant County,Texas, BY. B ETSY P CE,RTA DATE TAX ASSESSOR/C LE R TARRANT CO FOR THETOWNOF WESTLAKE: BY.• /�w+� ' 9/30110 TITLE: Town Mana r DATE FOR TAR-RANT CO UNT Y. BY: B. GLEN F1HITLEY DATE TARRANT COUNTYJUDGE APPROVED AS F A D CON T BY• � e-047-' Q D RICTATTO EY' OFFICE DATE *$y law, the District Attorney's Office may only advise or approve contracts or legal documents on behalf of its clients. It may not advise or approve a contract or legal document on behalf of other parties. Our review of this document was conducted solely from the legal perspective of our client. Our approval of this document was offered solely for the benefit of our client. Other parties should not rely on this approval, and should seek review and approval by their own respective attorney(s) . Resolution 10-29