Res 2381 8/7/1979RESOLUTION NO. c2W/
RESOLUTION APPROVING CONTRACT WITH WICHITA FALLS
INDEPENDENT SCHOOL DISTRICT PROVIDING FOR ASSESS-
ING AND 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 assess and 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 7th day of August, 1979.
M A Y O R
ATTEST:
1
CITY CLERK
RECEIVED IN 8- - 9
CITY CLERK'S OFFICE
Date _.,
13 I2--_
B
THE STATE OF TEXAS
KNOW ALL MEN BY THESE PRESENTS:
COUNTY OF WICHITA
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 assessing and 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 assessing and collecting of school taxes for and in behalf of said
W ichita 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 Inde-
pendent 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 assess and 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
Department (Budget Unit 122).
2) Add 10% of the total approved budget for the City Tax Office
as indirect costs for Administration and Overhead support.
3) Add the two year salary step of a Deputy City Attorney plus
15% for fringe benefits.
4) Add 15% of the total approved Data Processing Budget (Budget
Unit 049).
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 10th
of each year and ending on May 10th of each year.
III.
The said City of Wichita Falls agrees and obligates itself to maintain
in its tax office modern accounting methods, but which shall provide that in separate
columns on a ledger or roll maintained for the purpose shall be posted the individual
amounts and receipts thereof as may be rendered, assessed, or 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 furnished 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 percentage on the valuation of taxable properties in said ,
District and 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 the Wichita Falls Independent School District and his
successor in office, and to be conditioned that said assessor and collector will faith-
fully 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 July 1 to and including June 30 for each yearly period
during which this contract is to be in effect; that said bond shall be executed by an ap-
proved surety company and accepted by said Board of Education, and all premiums
thereon shall be paid by the Wichita Falls Independent School District.
2-
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 Inde-
pendent 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 be found neces-
sary 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 furnished
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 assessor and collector of taxes of the Cityy
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 later
option is taken by the School Board, item II, (3) shall be eliminated from the total
cost of assessing and 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 Indepen-
dent 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 pur-
pose and intention of this contract is that the City of Wichita Falls, Texas, assess
and collect all taxes, penalties and interest for the full term of this contract in ac-
cordance with its terms and conditions as herein fully set forth.
X.
Said School District and the City of Wichita Falls shall concur in the ap-
pointment of and the amount of compensation to be paid the Board of Equalization.
3-
L
t+
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 delin-
quent 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 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 July, A.D. 1979, and shall be and remain in full force and effect until the
expiration of the 30th day of June 1980. Thereafter this contract shall be automatic-
ally 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 agree-
ment. 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 instru-
ment in duplicate, this 9th day of August A. D. 1979.
CITY OF WICHITA FALLS
By:
City Man er
ATTEST:
City lerk 4-
1
WICHITA FALLS INDEPENDENT SCHOOL
DISTRICT
By:44,
Presi en o Board of Eā¢ucation
ATTEST:
7
Secretary, Board of Education____-
Wichita Falls Independent School
District.
5-