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HomeMy WebLinkAboutRES 82-334 R E S O L U T I O N BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF BEAUMONT: THAT the City Manager be, and he is hereby , authorized to execute an agreement with Jefferson County for assessment and collection services in substantially the form attached hereto as Exhibit "A" and made a part hereof. PASSED BY THE CITY COUNCIL of the City of Beaumont this the day of , 19 Mayor - ��2- 33 y 9- /0 lls-4 THE STATE OF TEXAS X COUNTY OF JEFFERSON X CONTRACT FOR TAX COLLECTION SERVICES On this the day of , 1982, Jefferson County, Texas, hereinafter called "County", and the City of Beaumont, Texas, hereinafter called "City", enter into the following agreement: I. Purpose The parties to the agreement wish to have the collection of taxes for the City performed by the County. The parties enter into this contract pursuant to the authority granted by Section 6.24, Property Tax Code, and Tax. Rev. Civ. Stat. Ann. art. 4413(32c). II. Term 1. This contract shall be effective on October 1, 1982. Thereafter, either party may terminate and cancel the contract by giving sixty (60) days written notice of cancellation to the other party. 2. In the event of cancellation, County shall promptly furnish the City a duplicate of all electronic records kept for the collection of City's taxes so as to enable City to collect those taxes. III. Service to be Performed 1. The County shall collect the ad valorem property taxes owing to the City. The County further agrees to perform for the City all the duties provided by the laws of the State of Texas for the collection of said taxes. 2. The County shall perform all the functions set out in the definition section of this contract. Specifically, the County agrees to prepare consolidated tax statements for each taxpayer. The tax statement shall include taxes owed to both the County and the City, or either, as the case may be. The County shall mail said tax statement to each taxpayer. 3. The City hereby designates the Assessor-Collector of Jefferson County as its tax assessor for the purposes of compliance with Chapter 26 of the Texas Property Tax Code, as amended, and Article VIII of the Charter of the City of Beaumont. In addition, the parties agree that the assessor-collector of the County shall perform all the duties required by law of the tax assessor-collector of the City in regard to assessing and collecting ad valorem taxes. 4. The City agrees to promptly notify the County of the adoption of any residential homestead exemption not automatically imposed by law. Further, the City will promptly notify the County of the adoption of any of the provisions contained in Sections 26.011, 31.03, or 31.05 of the Property Tax Code, or of the adoption of any other provision under law which would affect the assessment or collection of taxes for the City. 5. The County agrees to mail tax statements by October 1 of each year, or as soon thereafter as practicable. 6. The County shall provide for taxes to be collected at the Courthouse in Beaumont. 7. The County shall furnish to the City the following: (a) A duplicate of the current tax roll showing: gross value as certified by the Appraisal Review Board of Jefferson County; exemptions; and the tax levy as calculated using the City's tax rate. The total tax levy shown shall equal the amounts shown on all tax statements mailed to taxpayers. This document shall be delivered to the City by October 31 of each tax year, or as soon thereafter as practicable. (b) A duplicate of the prior year's current tax roll as it exists on September 30th of each year, together with a report reconciling the beginning tax roll less collections and adjustments to the ending tax roll. This shall include the appraisal value and exemptions as well as the tax levy and should be provided by October 31 of each year, or as soon thereafter as practicable. (c) A report showing delinquent taxes for each year as of September 30, as required for the City's audit. This shall be furnished by October 31 of each year, or as soon thereafter as practicable. (d) A taxes receivable summary each calendar month showing unpaid current taxes and unpaid delinquent taxes at the end of such calendar month. Each summary shall be furnished by the 10th day of the month following that to which the summary pertains, or as soon thereafter as practicable. (e) A monthly status report of collection activity. Each report shall be furnished by the 10th day of the month following that to which it pertains, or as soon thereafter as practicable. Each report shall show separately for current and delinquent taxes: the beginning of the month taxes receivable; less collections; plus or minus adjustments; to equal the month ending unpaid balance of taxes receivable. This shall be shown in two columns, or in two (2) 2 reports, one showing the month's activity and the other showing City fiscal year-to-date activity. Each report shall include a reconciliation of collections to the cash transfer to City's Depository for the month. Further, each report shall show the breakdown of collections into current taxes, current penalty and costs, delinquent taxes, delinquent penalty and costs, interest, and other tax related revenue. Further, each report shall show legal activity taken on City accounts during the month, including suits filed, judgments taken, judgments paid, and Sheriff's sales. 8. All annual reports of delinquent taxes required by III, 7 hereof, shall first be due in the year 1983 on the date stated. 9. The County shall mail a delinquent tax notice to each delinquent taxpayer by March 1 and again by July 1 of each tax year. IV. Payment 1. The City shall pay the County for the performance of the services specified herein the sum total calculated by multiplying 230, times the total number of accounts as shown on the City's tax roll as received from the Jefferson County Appraisal District. The parties agree that such sum total is a reasonable fee for the services to be performed, and does not exceed the actual cost of assessment and collection of the City's taxes by the County. 2. The fee specified in the preceeding paragraph shall be payable annually to the County on January 31 of each year. 3. Should City fail to adopt a tax rate by October 1 or by the date the County adopts its tax rate, whichever should later occur, and should it be necessary because of the City's failure to so timely adopt a tax rate to mail an additional statement containing the City's taxes, such additional statement and mailing shall be paid for by City. 4. October 1 is the beginning date of the County's fiscal year. On each anniversary date of this contract, unless sooner terminated as herein provided, the charge for the base fee and the fee for work shall be increased by the percentage of the "cost of living" increase provided County employees, if any, for the preceeding fiscal year. V. Remittance of Collection 1. The money collected for the City each day shall be remitted to the City by the County before 2:00 p.m. of the following banking day. However, for any day or consecutive days that the balance of money collected for the City equals $5,000.00 or less, the remitting may be postponed to the first day the I O,�,331�1, 3 balance exceeds $5,000.00. The money shall be remitted by direct deposit into the City's Depository. Each deposit shall be pro-rated between the General Fund and the Debt Service Fund on a basis provided by the City. 2. Cashiers collecting City taxes shall make a separate electronic record of taxes collected that are current from taxes collected that are delinquent and a copy of the daily cashier's report used as the basis for the transfer of funds shall be furnished to the City within three (3) working days. VI. Bonding Requirements 1. The County agrees to obtain a surety bond (executed by a surety company authorized to do business in Texas) for the County assessor-collector acting in his capacity as assessor-collector for the City conditioned on the faithful performance of this duties. The bond shall be payable to and be approved by the City and shall be in the amount of $4,000,000.00. The premium for the bond shall be paid by the City upon its approval of such premium. The bond shall be transmitted by the County to the City. 2. The County shall obtain a faithful performance bond (executed by a surety company authorized to do business in Texas) in the same amount guaranteeing the faithful performance of duties of all employees of the County tax assessor- collector's office engaged in the collection, receiving, and disbursement of tax money and naming the City as a joint obligee. The County shall pay the premium for this bond. VII. Miscellaneous 1. The City agrees to transfer to the possession and control of the County, without charge, copies of all records necessary for the performance of the duties and responsibilities of the County pursuant to this Contract. These records shall include all tax records, including delinquent tax rolls, or records available to the City. These records shall be in both hard copy and in computer tape format, and shall be conformed to the account numbers of the Jefferson County Tax Appraisal District upon delivery. 2. Payments by the City for the services under this contract shall be made from current revenues available to the City. 3. The City designates the County assessor-collector as its agent for making certified copies of entries pursuant to Section 33.47 of the Property Tax Code, and for purposes of introducing into evidence in a delinquent tax suit the appraised value of property pursuant to Section 33.50 of the Property Tax Code, and for such other purposes as may be necessary to effectuate the intent of this agreement. 4. There shall be an annual independent audit of the assessor-collector's accounts performed on behalf of the City by an auditor not regularly employed by the City. Ten copies of same shall be furnished to the City. Costs of such audit and copies thereof shall be paid exclusively by City. 5. In addition to the audit provided in paragraph 4 above, the City reserves the right to examine or audit the tax records of the County at its own expense. 6. The County will not collect its own taxes on any account prior to collecting the City's, unless required by law. Neither the County not the City has adopted the split payment option provided by Section 31.03 (b) of the Property Tax Code and the parties agree that there will be no split payment of City taxes. 7. The County shall make no tax refunds of City taxes. 8. The County shall provide for a duplicate of all electronic records kept for the collection of City's taxes to be stored at a location separate from the Courthouse together with the electronic program necessary to maintain the records. The duplicate shall be rotated weekly to reflect current information and a log kept of such rotation. The City shall, at its own expense, provide the storage space and shall provide for transporting said records to and from the Courthouse. 9. The County shall designate an employee to assist the City in the resolution of problems that may arise in collecting City taxes or making reports required by this contract. VIII. Delinquent Tax Suits The City authorizes the Office of the Criminal District Attorney of Jefferson County, Texas, or any other attorney designated by the Commissioners Court, to institute suits for the collection of delinquent taxes. The County shall assume responsibility for all delinquent tax suits of the City pending on the effective date of this contract in which no answer has been filed by any named defendant, and may choose to assume responsibility in those cases in which an answer has been filed. IX. Definitions For purposes of this agreement, the terms "assessment" and "collection" shall include the following: calculation of tax using rate provided by the City preparation of current and delinquent tax rolls; collection of current taxes and tax certificate fees; collection of delinquent taxes, penalties, 5 interests and costs; and performance of duties required of the assessor by Section 26.04 of the Property Tax Code. The terms "assessment" shall not include those functions defined as "appraisal1° by the Property Tax Code. 6