Res 2896 11/3/1981RESOLUTION NO. ,-t 1V
RESOLUTION APPROVING CONTRACT WITH WICHITA
FALLS INDEPENDENT SCHOOL DISTRICT PROVIDING
FOR COLLECTING SCHOOL TAXES BY THE CITY TAX
ASSESSOR AND COLLECTOR
BE IT RESOLVED BY THE BOARD OF ALDERMEN OF THE CITY OF
WICHITA FALLS, TEXAS, THAT:
That certain contract, a copy of which is attached hereto, between
the City of Wichita Falls and Wichita Falls Independent School District,
whereby the City Tax Assessor and Collector shall collect taxes for the
School District, is hereby approved, and the City Manager is authorized to
execute the same for the City of Wichita Falls.
PASSED AND APPROVED this the 3rd day of November, 1981.
MAYOR
ATTEST:
City Clerk
THE STATE OF TEXAS
KNOW ALL MEN BY THESE PRESENTS:
COUNTY OF WICHITA 0
That this contract and agreement made and entered into by and
between the City of Wichita Falls, a Municipal Corporation, and Wichita Falls
Independent School District.
WITNESSETH:
I.
It is agreed among all parties hereto that the City Assessor and
Collector shall act as an agency and instrumentality for collecting the taxes
for the Wichita Falls Independent School District and shall perform all the
duties imposed and possess all the power and authority given by the statutes
of the State of Texas, with respect to the collecting of school taxes for and in
behalf of said Wichita Falls Independent School District.
II.
It is further agreed that as full compensation to the City of Wichita
Falls for the services herein required of its said Assessor and Collector, and
its other officers and employees for the benefit of said School District, the
Wichita Falls Independent School District by and through its Board of Education
shall pay to the said City fifty percent (50%) of the total direct and indirect
costs to collect taxes for the City and School District to be computed as
follows:
1) As direct costs, the total approved budget for the City Tax
Collection Office.
2) Add 10% of the total approved budget for the City Tax Collection
Office as indirect costs for administration and overhead support.
3) Add the salary of a City Attorney I plus 15% for fringe benefits.
4) Add 6% of the total approved Data Processing budget.
The City will make available to the School District the proposed budgets as
described above and the final budgets as approved by the City. The School
District shall make seven equal payments to the City of the total amount due
beginning on November 10 of each year and ending on May 10 of each year.
III.
The said City of Wichita Falls agrees and obligates itself to maintain in
its tax office modern accounting methods, which shall provide that in separate
columns on a ledger or roll maintained for the purpose shall be posted the
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individual amounts and receipts thereof as may be collected for the Wichita
Falls Independent School District; that daily deposit slips showing separately
the amount of current and delinquent taxes collected and placed to the credit
of said School District in the depository of the school funds, shall be fur-
nished said District; that monthly reports of all sums of money collected
shall be made to said District and the Board of Education for each and every
month ; that all interest and penalties collected on taxes shall be paid to the
School District; that all stationery, roll books, stamps and other expenses of
collection of current and delinquent taxes, penalties and interest, are to be
paid for by the City.
IV.
It is further agreed and understood that the said District and its
Board of Education are to set its own tax rate.
V.
It is further agreed and understood that the said City Assessor and
Collector shall furnish a bond in the sum of $25,000.00; said bond to be
payable to the President of the Board of Education of Wichita Falls Independent
School District and his successor in office, and to be conditioned that said
collector will faithfully collect the taxes due for school purposes within said
District and will pay same over to the depository of said District daily as
collected, and will faithfully perform the duties imposed upon him by law and
this contract, for the benefit of said District, and bond shall cover the period
from October 1 to and including September 30 for each yearly period during
which this contract is to be in effect; that said bond shall be executed by an
approved surety company and accepted by said Board of Education, and all
premiums thereon shall be paid by the Wichita Falls Independent School
District.
VI.
It is also agreed that a taxpayer who offers to pay his city taxes
shall be required, if possible, to pay at the same time his taxes due to the
Wichita Falls Independent School District. The time for payment of school
taxes may be extended only by the School Board.
VII.
It is further agreed that said City may in its own name, or in the
name of said School District, bring and prosecute any and all suits which may
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be found necessary for the collection of said School taxes, but said City
shall not have the power or authority to compromise or dismiss without full
payment any suits involving taxes belonging to said District without first
obtaining the consent of their Board of Education.
VIII.
Attorney's services for collection of delinquent taxes are to be fur-
nished to School District by the City, and the City shall file suits for
delinquent taxes when suits for delinquent city taxes are filed, provided,
however, that said School District reserves the right to withdraw from the
collector of taxes of the City of Wichita Falls any tax account or accounts,
which they may elect, and place the same for collection with any attorney
selected by said School District. If this latter option is taken by the
School Board, item II, (3) , shall be eliminated from the total cost of
collecting taxes for determining proportionate costs.
IX.
The contract and agreement is not to be construed as the appointment
of City Tax Assessor and Collector as the Tax Collector of the Wichita Falls
Independent School District, and he shall not be considered as holding the
office of Tax Assessor and Collector of the Wichita Falls Independent School
District, but the purpose and intention of this contract is that the City of
Wichita Falls, Texas, collect all taxes, penalties and interest for the full term
of this contract in accordance with its terms and conditions as herein fully
set forth.
X.
Said School District and the City of Wichita Falls shall concur in the
appointment of and the amount of compensation to be paid to the Board of
Equalization, so long as such Board of Equalization is required by law.
XI.
The School Board reserves the right to have the books of the District
audited at any time it may elect.
XII.
It is contemplated by the taxing departments to this contract that
delinquent taxes will in the future, as in the past, when agreed upon, be paid
in monthly installments, and in such event, it is agreed that all installments so
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paid shall be among the respective taxing departments as their interest
therein appear, according to the tax records of the respective taxing
departments.
XIII.
It is further agreed that this contract shall have become effective
on the 1st day of October, A.D. , 1981, and shall be and remain in full
force and effect until the expiration of the 30th day of September 1982.
Thereafter this contract shall be automatically renewed for a like period of
time on a year-to-year basis unless and until either party gives written
notice of intention to terminate at least 30 days before the next yearly
period ensuing, provided, that if at any time, either of these contracting
parties shall fail to comply with their obligations hereunder, the party so
aggrieved shall give the defaulting party written notice particularly descriptive
of its noncompliance with the terms of this contract, and such defaulting party
shall have thirty (30) days in which to comply fully with the terms of this
agreement, and upon failure to do so, the aggrieved party shall have the right
to rescind this contract in its entirety and each of these contractors shall be
placed in status quo as before the execution of this agreement. However, any
monies paid the City shall be retained by the City in the event such contract
is forfeited.
IN TESTIMONY WHEREOF the parties hereto have executed this
instrument in duplicate, this day of A.D. 1981.
CITY OF WICHITA FALLS
BY:
City Manager
ATTEST:
City Clerk WICHITA FALLS INDEPENDENT SCHOOL
DISTRICT
BY:
President of Board of Education
ATTEST:
Secretary, Board of Education
Wichita Falls Independent
School District