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Ord 042-93 4/20/1993 ORDINANCE NO. 1.7107}-95 ORDINANCE AUTHORIZING THE CITY MANAGER TO ENTER INTO INTERLOCAL COOPERATION AGREEMENT FOR THE COLLECTION OF AD VALOREM TAXES AND TO REPEAL ORDINANCE #2014 OF FEBRUARY 11 , 1963 THAT CONCERNS THE SPLIT PAYMENT OPTIONS OF CITY PROPERTY TAXES, #31 .03 OF THE TEXAS PROPERTY TAX CODE. WHEREAS, the purpose of this agreement is to improve the efficiency and effectiveness of the parties ' respective local governments by contracting authority at the local level for all of the administrative functions of assessment and collection of current and delinquent taxes. WHEREAS, the best interest of the City and the County of Wichita will be served by having a consolidated collection of the Ad Valorem taxes in one location. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WICHITA FALLS, TEXAS, THAT: the City Manager is authorized to enter into a Interlocal Cooperation between the City of Wichita Falls and Wichita County for the purposes of collecting Ad Valorem taxes in accordance with the contract attached hereto as exhibit A. Also with this action Ordinance #2014, dated February 11 , 1963 is hereby repealed as it relates to section 31 .03 of The Texas Property Tax Code, Section 31 .03 for split payment of taxes. PASSES AND APPROyED THI THE 20TH PA a APR . 1993. ATTEST: M A Y O R --gkd Ot ';‘/ City Clerk Page 2 of P Agenda Item No . STATE OF TEXAS COUNTY OF WICHITA INTERLOCAL COOPERATION AGREEMENT FOR THE COLLECTION OF AD VALOREM TAXES SECTION 1 : PARTIES • The parties to this agreement are the County of Wichita, referred to below as the "County" and the City of Wichita Falls , referred to below as the "Taxing Unit. " SECTION 2 : RECITALS 2. 01 Purpose. The purpose of this agreement is to improve the efficiency and effectiveness of the parties ' respective local governments by authorizing the fullest possible range of intergovernmental contracting authority at the local level for all of the administrative functions of assessment and collection of current and delinquent taxes . To this end the parties make this agreement under the provisions of Sections 6. 23 , 6 . 24 and 6. 30 of the Texas Property Tax Code (referred to below as the ( "Tax Code" ) and the Interlocal Cooperation Act , TEX. GOVT CODE ANN. CHAPTER 791 . 2. 02 County Education District. If the Wichita County Education District ( referred to below as "CED" ) has an agreement with Taxing Unit to assess and collect CED taxes on property within Taxing Unit ' s taxing jurisdiction. It is the intent of Taxing Unit and County that this agreement covers such CED taxes. Whenever this agreement , refers to Taxing Unit ' s taxes or a service to be performed for Taxing Unit , it shall include the CED taxes on property in Taxing Unit ' s jurisdiction unless specifically stated otherwise. SECTION 3: TERM The effective date of this agreement shall be March 1 , 1993. The initial term of this agreement shall be from the effective date through September 30 , 1995. After the initial term this agreement shall be automatically renewed for periods of thirty-six ( 36) months from the termination date unless written notice of the intent to not renew this agreement is given by either party to the other at least 120 days in advance of the termination date. AGREEMENT PAGE 1 SECTION 4: TAX COLLECTOR 4. 01 Designation. The County , through its tax assessor- collector shall serve as tax assessor-collector for Taxing Unit. 4. 02 Bond. The County shall obtain fiduciary bonds for its tax assessor-collector and the employees of the Wichita County Tax office handling taxes collected for Taxing Unit . The bonds shall be conditioned on the faithful performance of the tax assessor-collector' s duties and payable to Taxing Unit. The amount of the bond shall be determined by Taxing Unit' s governing body. The premium for the bond shall be paid by Taxing Unit. 4. 03 Services. The County, through its tax assessor- collector, shall perform all duties necessary for the assessment and collection of ad valorem taxes levied by Taxing Unit. The services provided by the county tax assessor-collector shall include, but are not limited to, the following: . Receive the certified appraisal roll and list of properties under protest from the Wichita Appraisal District . Submit to Taxing Unit the Taxing Unit' s appraisal roll showing the total appraised, assessed and taxable value of property taxable by the Taxing Unit . Determine and submit to Taxing Unit the appraised , assessed and taxable value of new property . Certify an estimate of the collection rate for the current year and the calculations required by Section 26 . 04(b) of the Property Tax Code regarding collections in excess of the anticipated amount in the preceding year . Calculate and submit to Taxing Unit ' s governing body the effective tax rate and the rollback tax rate if designated to do so by Taxing Unit ' s governing body . Prepare the "Truth in Taxation" notice required by Section 26. 04 of the Property Tax Code if designated to do so by Taxing Unit ' s governing body . Assist Taxing Unit in the preparation of the notice of any hearing and vote on a tax increase required by Section 26. 06 of the Property Tax Code . Calculate the tax imposed on each property on the appraisal roll for Taxing Unit on receipt of notice of the tax rate for the current year AGREEMENT PAGE 2 . Calculate the tax for each separate year for property that escaped taxation in prior years . Submit to Taxing Unit ' s governing body the appraisal roll with the amount of tax for each property entered on the roll . Prepare and mail corrected tax bills if required by a rollback election . Enter changes from the Chief Appraiser of the Wichita Appraisal District on the tax roll . Correct tax calculation errors as required by Taxing Unit' s governing body . Prepare and mail a consolidated current year tax bill to each person on the tax roll of Taxing Unit and the County in October of each year . Prepare and mail a consolidated current year tax bill to each person on the tax roll of Taxing Unit for whom a notice of a change of address is received from the Wichita Appraisal District during November, December and January . Prepare and mail in January a reminder notice to all persons on the tax roll of Taxing Unit when a mortgage company has not paid such person' s taxes. . Prepare and mail in January a reminder notice to all persons on the tax roll of Taxing Unit when such person' s current year personal property tax has not been paid . Begin to prepare and mail notices of intent to seize property on current year delinquent personal property accounts beginning February 1st and do appropriate follow up until the account is paid or under a payment agreement. . After working the current delinquent personal property accounts as above described, begin sending collection letters to persons owning real property on which there are current year delinquent taxes. . If such accounts are not paid or under payment agreement , the County tax assessor-collector shall request that a delinquent tax suit be filed on such accounts . . Prepare and mail monthly bills to all persons who are paying taxes under payment agreements and follow up on persons that do not pay as scheduled. AGREEMENT PAGE 3 • . Process and make refunds as required by the Property Tax Code • . Prepare and mail five current delinquent tax notices each year during the period from February through June . Prepare and mail the notice of delinquency and additional penalty as required by Section 33. 07 of the Property Tax • Code ( in the month of May) . Provide Taxing Unit on request daily, monthly, year to date and yearly reports with information specified by Taxing Unit . Provide information as requested by Taxing Unit ' s auditor for Taxing Unit ' s annual audit SECTION 5: TAX OFFICE OPERATIONS 5. 01. Location and hours of operation. The Wichita County Tax Assessor Collector shall provide collection offices in the City of Wichita Falls . The offices shall be open from 8 : 00 a.m. to 5:00 p.m. Monday through Friday except on County holidays. 5. 02 Staff . The County shall employee a tax office staff • sufficient to maintain efficient and prompt processing and disbursements of all taxes collected for Taxing Unit. 5. 03 Supplies and equipment. The County shall provide all necessary office supplies , furniture and equipment to run an efficient tax collection office. 5. 04 Computer system software. The County shall have a computer system which will do the following: For mortgage companies : Print a listing of all taxes due by account number Print tax statements by account number or alphabetically Submission of tax account information by computer tape Submission of payment information by computer tape Print delinquent tax listings For Taxing Unit : Print reports with monthly totals detailing how much taxes were collected for any given period of time. Print a payment report which will list all payments made between any two given dates . AGREEMENT PAGE 4 Print a monthly report that will show what taxes were due at the beginning of the year, what taxes have been paid, etc. For the County Tax Office provide : On line, real time receipting Single statement print on request Automatic re-calculation of statements Daily collection report by clerk Daily collection report by batch Daily collection report by computer terminal Total daily collection report by entity Information search by owner name Information search by suit number Information search by statement number Inquiry of past years information For the County Tax Office provide yearly functions as follows : Print current years tax statements Print current year tax roll Print current year tax roll for each jurisdiction Print mortgage company statements and listings For bookkeeping purposes : Print jurisdiction check on computer Reconcile checks on computer Print daily, weekly, monthly, collection reports For reporting purposes : • Print daily reports showing total current tax, delinquent • tax roll , accounts receivable for each entity, penalty and interest report , tax certificate fees , installment payment information and attorney fees 5. 05 Computer system hardware. The County shall have a sufficient number of computer terminals, printers , electronic data storage devices and bar code readers to maintain an efficient tax collection operation. SECTION 6: TAX COLLECTION POLICIES 6. 01 Liaison between County and Taxing Unit . To promote uniform treatment of all accounts collected by the County and provide general guidelines for tax collection policies Taxing Unit shall appoint a representative to meet with the County tax assessor-collector as necessary to establish collection policies and review collections in general . The representative shall serve as a liaison between Taxing Unit and the County tax assessor-collector. AGREEMENT PAGE 5 6. 02 Processing of payments . Payments shall be processed the same day received in the County Tax office. 6. 03 Half-payments and discounts . Neither the County nor Taxing Unit shall allow or provide for the split payment of taxes option or discounts as provided in Sections 31 . 03 and 31. 05 of the Tax Code. 6. 04 Refunds. Authorized refunds shall be made on the same check for all Taxing Units for which the County collects . The amount of Taxing Unit ' s refund and any interest on such refund shall be deducted from its collected but unremitted funds or, if no such funds are available , shall be paid by Taxing Unit to the County within seven days written notification of the amount due. Taxing Unit shall designate the auditor for the County to make the determination whether payments are erroneous or excessive as required by Section 31 . 11 of the Property Tax Code. The County tax assessor-collector shall not make any refunds in excess of $500 . 00 for Taxing Unit until the governing body of Taxing Unit also determines that the payment was erroneous or excessive. 6. 05 Partial payments. If the County Tax Assessor- Collector accepts a partial payment on a tax bill that includes • taxes for more than one Taxing Unit , the Assessor-Collector shall allocate the partial payment among all taxing units included in the bill in proportion, to the amount of tax included in the bill for each taxing unit. 6. 06 Payment agreements. If the total base tax amount due Taxing Unit on any account totals $ 2 ,500 . 00 or more , the County tax assessor-collector shall not enter into any payment agreement on behalf of Taxing Unit without the prior approval of • Tax Unit ' s Finance Director. • 6. 07 Delinquent tax attorneys. Taxing Unit shall retain the right to select its own attorneys for delinquent tax collections. The County is authorized by Taxing Unit to file suits for the collection of Taxing Unit ' s taxes in the name of Taxing Unit, but the County shall use the attorneys employed by Taxing Unit to collect Taxing Unit ' s taxes . If Taxing Unit does not employ delinquent tax attorneys , then the attorneys employed by the County shall represent Taxing Unit in delinquent tax collections. The County shall retain from the taxes , penalties and interest collected for Tax Unit the delinquent tax attorneys' fee in the amount provided in the agreement between Taxing Unit and the attorneys employed by Taxing Unit . If Taxing Unit does not employ its own delinquent tax attorneys , the County shall retain from the taxes , penalties and interest collected for Taxing Unit the delinquent tax attorneys ' fee in the amount provided in the agreement between the County and its delinquent tax attorneys. The attorney' s fees so retained shall be remitted monthly to the delinquent tax attorneys . AGREEMENT PAGE 6 • 6. 08 Remittance of funds collected. The County shall remit all funds collected at the County offices to Taxing Unit and the CED' s institutional or investment depositories as follows : a. $ 60,000 or more. When the total of Taxing Unit taxes are $60,000 or more , the County tax assessor- collector shall notify the Taxing Unit by telephone of the amount and instruct the County ' s depository bank to electronically transfer the money to the Taxing Unit ' s and CED' s respective accounts in their respective depository banks by 9 : 30 o' clock a.m. of the next day. b. $ 25,0000 to 60,000. When the total of Taxing Units taxes are at least $25,000 but less than $60 ,000 , the County tax assessor-collector shall notify the Taxing Unit of the amount and shall instruct the County ' s depository bank to electronically transfer the money to the Taxing Unit ' s account by 9 : 30 o ' clock a.m. of the next day. c. $15,000. During the slack tax collection periods , the County tax assessor-collector shall instruct the County' s bank to electronically transfer or issue a check to the Taxing Unit ' s respective accounts in their respective depository banks when funds accumulate to a maximum of $15 ,000 or at the end of each week (whichever is reached first) . Otherwise, Taxing Unit ' s taxes are to be transferred daily based on the guidelines above . d. Daily distribution of funds. The County shall make daily distribution of Taxing Unit funds when the total funds available exceed $15,000 by 9 :30 o' clock a.m. , or as soon as possible thereafter , so that the Taxing Unit can reinvest the funds the same day. e. Interest earned. Interest earned by the County on Taxing Unit ' s taxes shall be prorated back to the Taxing Unit. f . Cost of any electronic transfer of funds shall be paid by Taxing Unit. SECTION 7 : COMPENSATION 7. 01 Amount. For the services provided by the County , Taxing Unit shall pay $ 1 . 00 per taxable account per year . The number of taxable accounts for Taxing Unit shall be determined to be the total number of accounts on Taxing Unit ' s current tax roll beginning with the 1993 current tax roll . The number of CED accounts on property within Taxing Unit ' s jurisdiction shall not be used in determining the above amount of compensation AGREEMENT PAGE 7 • 7. 02 Dates of payment. The compensation shall be paid in four equal installments each year this agreement is in effect . The installment payments shall be due on the following dates : November 10 December 10 January 10 February 10 The first payment shall be due November 10, 1993. 7. 03 Change of compensation. After the initial term of this agreement any change in the per account charge shall be agreed upon prior to May 1st of the year in which the change is made . The County tax assessor-collector and the liaison representatives appointed by any taxing unit whose taxes are collected by the County shall make a recommendation to the parties on any change in the per account rate . 7. 04 Failure to provide timely notice of tax rate . a. Taxing Unit' s failure. If Taxing Unit fails to provide written notice of its tax rate to the County Tax Assessor-Collector before the 60th day after the date the Chief Appraiser for the Wichita Appraisal District certifies the appraisal roll to Taxing Unit and the County tax assessor-collector cannot include the Taxing Unit ' s taxes in consolidated bills prepaid and mailed by October 7 , Taxing Unit shall pay the additional costs of preparing and mailing the separate bills in addition to the above compensation. b. County' s failure. If the County fails to provide written notice of its tax rate to its tax assessor- collector before the 60th day after the Chief Appraiser for the Wichita Appraisal District certifies the appraisal roll to the County, and the County tax assessor-collector cannot prepare and mail consolidated tax bills by October 7 , the County shall prepare and mail , at its own cost , bills for Taxing Unit so that Taxing Unit ' s bills are mailed by October 7. 7 . 05 Rollback of tax rate. If Taxing Unit ' s tax rate is reduced by a rollback election after tax bills have been mailed, Taxing Unit shall pay the additional cost of preparing and mailing corrected tax bills . AGREEMENT PAGE 8 SECTION 8 : TRANSITION TO CONSOLIDATED COLLECTIONS Taxing Unit shall provide the County tax assessor-collector an initial cumulative delinquent tax roll ( covering 1992 and prior years taxes) . It is anticipated that the cumulative delinquent tax roll would be so provided in March, 1993 and cover the tax years 1939 through 1992. During March, April and May of 1993 the County personnel shall be trained and work with Taxing Unit ' s representatives to formulate the reports needed by Taxing Unit and run test samples using the data in the cumulative delinquent tax roll furnished by Taxing Unit . Also during March, April and May the County shall work with the Wichita Appraisal District to test load a sample appraisal roll into the County' s computer system. Test tax rate calculations , test rolls and test tax bills shall be prepared to correct any problems in the software and transportation of data from the Appraisal District. On July 1 or as soon after as possible Taxing Unit shall provide another cumulative delinquent tax roll to the County showing balances current through June 30 , 1993 . The County shall begin current and delinquent tax collection on July 1 , 1993 . SECTION 9 : GENERAL PROVISIONS • 9. 01 Notices. All notices required or permitted in this agreement shall be in writing and shall be deemed to be delivered when deposited in the United States mail , postage prepaid, certified mail , return receipt requested, to the following respective addresses : Taxing Unit County Finance Director County Judge ,. City of Wichiia Falls Wichita County P. O. Box 1431 County Courthouse Wichita Falls , TXX 76307 Wichita Falls , Texas 76301 9. 02 Entire agreement. This agreement represents the entire agreement between the parties and supersedes all prior negotiations, representations and agreements either written or oral . This agreement may be amended only by written instrument signed by the duly authorized representatives of all parties. 9. 03 Severability. In the event that any portion of this agreement shall be found to be contrary to law it is the intent of the parties that the remaining portions shall remain valid and in full force and effect to the extent possible. 9. 04 Multiple originals. This agreement is executed in triplicate originals . Any one of such originals shall have the same evidentiary value. AGREEMENT PAGE 9 Executed in triplicate originals on the dates indicated below. City of Wichita Falls Attest : By: By: James Berzina City Manager City Clerk Wichita County Attest : By: By: Nick Gipson, County Judge Vernon Cannon, • County Clerk Approved: Attest : By : Monette Pemberton, County Tax Vernon Cannon, Assessor-Collector County Clerk • AGREEMENT PAGE 10 ORDINANCE ORDINANCE WAIVING AP P EN- Affidavit of Publication DIX A,SUBDIVISION SECTION.9 (B) (2) (a) OF THE CODE OF ORDINANCES WITH RESPECT TO THE STATE OF TEXAS PLACING CURB AND GUTTER ON THE SOUTH SIDE OF Ad 515264 RATHGEBER ROAD, ADJACENT COUNTY OF WICHITA TO THE NORTH LINE OF LOT 2, BLOCK 1,BRW ADDITION g Here) ORDINANCE NO.33-93 ) ORDINANCE WAIVING SEC- 14th M a Y TION 27-29 OF THE CODE OF ORDINANCES WITH RESPECT TO On this day Of PLACING A SIDEWALK ALONG THE WEST AND SOUTH LINES OF 1993 LOT 1-B, BLOCK 1,FLAVIS AND A.D. personally appeared before me, the undersigned authority GREER SUBDIVISION P y PP g y ORDINANCE NO.34-93 D a r i c e Ming I ORDINANCE WAIVING APPEN- b0okkeeper DIX A,SUBDIVISION SECTION 9 (B) (2) C OF THE CODE TO OF for the Times Publishing Company of Wichita Falls, publishers of the Wichita Falls ORDINANCES WITH RESPECT TO g P Y P PLACING CURB AND GUTTER ON THE WEST SIDE OF TURKEY Times/Record News, a newspaper published at Wichita Falls in Wichita County, RANCH ROAD, ADJACENT TO THE EAST LINE OF VINSON ES- Texas, and upon being duly sworn by me, on oath states that the attached TATE PROPERTY AND ON THE SOUTH DEOFU.S. LA CENT TO O THE NORTH H LINE E O OF advertisement is a true and correct copy of advertising published ADJA- CENT VINSON ESTATE PROPERTY ORDINANCE NO.35-93 in one (1) issues thereof on the following dates: ORDINANCE WIAVING SEC- TION 32-139 OF THE CODE OF ORDINANCES WITH RESPECT TO Ma Y 141 1993 DETENTION REQUIREMENTS FOR LOT 1, BLOCK 1, WEST- RIDGE ESTATES `�- N ' ORDINANCE NO.36-93, ON ORDINANCE WAIVING APPEN- DIX!,SUBDIVISIONS SECTION 9 (B) (2) (a) OF THE CODE OF Bookkeeper for Times Publishing Company ORDINANCES WITH RESPECT TO PLACING CURB AND GUTTER ( ' s Of Wichita Falls ON THE NORTH SIDE OF U.S. HIGHWAY 287, ADJACENT TO THE SOUTH LINE OF LOT 1, BLOCK 1,WESTRIDGE ESTATES (SEAL) Subscribed and sworn to before me this the day and year first above written. ORDINANCE NO.37-93 ORDINANCE WAIVING SEC- TION 27-29 THE CODE - ORDINANCES WITH TO ES WITH RESPECT TO PLACING A SIDEWALK ALONG 71)C712'2:',. THE SOUTH LINE OF LOT 1, BLOCK 1,WESTRIDGE ESTATES .._,f., - .x ORDINANCE NO.38-93 ORDINANCE WAIVING APPEN- DIX A,SUBDIVISION SECTION 9 -� (B) (2) (a) OF THE CODE OF ORDINANCES WITH RESPECT TO rnvy.. PLACING CURB AND GUTTER y. ON THE EAST SIDE OF RADIO LANE,ADJACENT TO THE WEST LINE OF LOT 1-B, BLOCK 1, FLAVIS & LORENE GREER SUB- DIVISION AND ON THE NORTH SIDE OF VALLEY VIEW ROAD ADJACENT TO THE SOUTH LINE OF LOT 1-B,BLOCK 1,FLAVIS& LORENE GREER SUBDIVISION ORDINANCE NO.39-93 ORDINANCE WAIVING SEC- TION 27-29 OF THE CODE OF ORDINANCES WITH RESPECT TO• PLACING A SIDEWALK ALONG THE NORTH LINE OF LOT 2, BLOCK 1,BRW ADDITION ORDINANCE NO.40-93 ORDINANCE WAIVING SEC- TION 27-29 OF THE CODE OF ORDINANCES WITH RESPECT TO PLACNG A SIDEWALK ALONG THE EAST LINE OF LOT 1,BLOCK 34,MESA IRRIGATED FARMS ORDINANCE NO.41-93 ORDINANCE WAIVING APPEN- DIX A,SUBDIVISION SECTION 9 (B) (2) (a) OF THE CODE OF ORDINANCES WITH REPSECT TO PLACING CURB AND GUTTER ' ON THE WEST SIDE OF PARKHILLS DRIVE, ADJACENT TO THE EAST LINE OF LOT 1, BLOCK 34, MESA IRRIGATED FARMS ORDINANCE NO.42-93 ORDINANCE AUTHORIZING THE CITY MANAGER TO ENTER INTO INTERLOCAL COOPERATION AGREEMENT FOR THE COLLEC- TION OF AD VALOREM TAXES AND TO REPEAL ORDINANCE #2014 OF FEBRUARY 11, 1963 THAT CONCERNS THE SPLIT PAYMENT OPTIONS OF CITY PROPERTY TAXES, #31.03 OF THE TEXAS PROPERTY TAX CODE.