Loading...
RES 1116 11/21/1989 i i I i i i RESOLUTION NO. 1116 I I A RESOLUTION BY THE CITY COUNCIL OF THE CITY OF CIBOLO, TEXAS CASTING ENTITIES VOTING ENTITLEMENTS FOR THE GUADALUPE COUNTY APPRAISAL DISTRICT 1989 BOARD OF DIRECTORS. i WHEREAS, The Cibolo City Council met in a regularly scheduled meeting on November 21 , 1989 at the Cibolo Municipal Bldg , 109 S. Main Street, Cibolo, Texas and WHEREAS, A quorum was present and voted a favorable vote to cast the City of Cibolo ' s 36 entity votes to: WILLIAM "BILL° LITTLE to serve a term on the Guadalupe County Appraisal District Board of Directors . PASSED, APPROVED AND ADOPTED THIS 21ST DAY OF NOVEMBER, 1989. SAM BAUDER, MAYOR ATTEST: ANN SMITH, CITY SECRETARY STATE OF TEXAS COUNTY OF GUADALUPE AGREEMENT FOR ASSESSMENT AND COLLECTION SERVICES THIS AGREEMENT made and entered into this 28th day of December, 1993, by and between the County of Guadalupe (hereinafter called "County") and City of Cibolo (hereinafter called "City"), both political subdivisions of the State of Texas, duly organized and existing under the laws of the State of Texas, each acting herein by and through its duly authorized officials, along with the Tax Assessor-Collector of Guadalupe County. I. WITNESSETH: WHEREAS, the parties to this Agreement wish to consolidate the assessment and collection of property taxes into one agency, i.e. , the Tax Assessor-Collector of the County of Guadalupe; and; WIIEREAS, the parties enter this into this Agreement in order to eliminate the duplication of the existing system for collection of taxes and to promote governmental efficiency; and; WHEREAS, the parties enter into this Agreement pursuant to the authority granted by Sections 6.22(c), 6.23, 6.24, and 6.30 TEXAS PROPERTY TAX CODE (Vernon 1981); and, TEXAS REVISED CIVIL STATUTES ANNOTATED Article 4413 (32c) (Vernon 1979), known as the Interlocal_ Cooperation Act; NOW THEREFORE, in consideration of the premises and of the terms, provisions, and mutual promises herein contained, it is mutually agreed as follows: Page 1 II. PERFORMANCE: Performance by the County, of the assessment and collection of each year's property taxes shall commence not earlier than August 1 of the current tax year and shall be completed not later than September 30 of the following tax year unless the County and the City finds extension to be necessary. III. SERVICES TO BE PERFORMED 1) The County shall collect the current ad valorem property taxes owing to the City. The County shall also collect the delinquent taxes due the City and shall employ attorneys pursuant to Section 6.30 of the Texas Property Tax Code for the effective collection of delinquent 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 relating to the assessment and collection of taxes for the City. 2) The County shall perform all the functions set out in the Definitions section of this Agreement. Specifically, the County agrees to prepare consolidated tax statements for each taxpayer. The tax statement shall include taxes owed to all taxing units to which the taxpayer owes taxes and for which the County collects taxes. The County shall mail said tax statements to each taxpayer or authorized agent of property located within the City. 3) The City hereby designated the Tax Assessor-Collector of the County of Guadalupe as its tax assessor and tax collector for all purposes under the Texas Property Tax Code. 4) The County shall provide the governing body of the City with a copy of the tax roll each year that this Agreement is in effect. Page 2 5) The County shall issue tax certificates in accordance with the Texas Tax Code to persons so requesting and shall charge a fee for the issuance of such certificates as provided by the Texas Tax Code. Fees shall be retained by the County. IV. PAYMENT The City agrees to pay the County the cost of performing the services specified in this Agreement an amount not to exceed One Hundred Dollars and no/100. The County shall, by written notice, notify the City for 1993 and each subsequent year of this Agreement of the amount that the City shall pay to the County for performing tax assessment and collection services pursuant to this Agreement. Said notice shall be submitted to the City no later than May 1st of each year. The City shall remit payment to the County on or before August 31st each year. V. REMITTANCE OF COLLECTION 1) The current taxes collected for the City between October 1st and January 31st of each year shall be remitted to the City daily, after the proper amounts of payment have been established or taxpayer refunds have been withheld. Current taxes collected shall be remitted to the City of the day after they are processed and credited by the County Tax office, but no later than when the taxes collected for the County have been remitted to the County Treasurer. 2) Delinquent taxes collected for the City, including taxes for the current tax year collected between February 1st and September 30th, shall be remitted to the City on a weekly basis. Page 3 VI. ADMINISTRATIVE PROVISIONS 1) All expenses incurred by the County for the assessment of and collection of taxes shall be recorded and kept on the official records of the County. The City or their representatives which have been so designated in writing are authorized to examine the records to be kept by the County at such reasonable times and intervals as the City deems fit. Such books and records will be kept in the offices of the Guadalupe County Tax Assessor-Collector. 2) If the City requires the County to obtain a surety bond for the Tax Assessor-Collector acting in her capacity of Assessor-Collector for the City, the premium for said bond shall be paid in full by the City. VII. MISCELLANEOUS PROVISIONS 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 Agreement. These records shall include all tax records, including tax rolls or records available to the City. 2) The County shall not be liable to the City for any failure to collect taxes unless the failure to collect taxes results from some failure to perform the duties imposed by law and by this agreement. 3) Payments for services under this agreement shall be made from current revenues. Page 4 4) If the City has not established the tax rate as required by law for that City within thirty-five (35) days after the Guadalupe County Central Appraisal District Appraisal Review Board has certified to the City the assessed values on the property in the City, but in no event earlier than the first regularly scheduled meeting of the City in September, then this Agreement becomes voidable by action of the County. The County may then declare this Agreement null and void by written notice from the Tax Assessor-Collector. 5) Authorized refunds to property owners will be deducted from collections and withheld. If funds are not available from collections, a statement will be sent to the City and payment will be made to the County within seven (7) days of notification of funds due. 6) The auditor for the City shall certify to the County the amount of current and delinquent taxes outstanding as of January 1, 1994 which are to be transferred to the County for collection. VIII. DEFINITIONS 1) For the purposes of this Agreement, the terms "assessment" and "collection" shall include the following: calculation of tax, preparation of tax rolls, proration of taxes, correction of clerical errors in tax rolls, collection of tax liabilities, issuance of refunds and calculation of an effective tax rate required by Section 26.04 of the Texas Property Tax Code, for the years as provided above. The term "assessment" shall not include those functions defined as "appraisal" by the Texas Property Tax Code. The County shall bear all expenses incurred in performing such services. rage 5 2) For the purpose of this Agreement, the term "current taxes" shall include only those taxes legally due and payable without penalty and interest. 3) The term "delinquent taxes" is defined as any taxes which have not been received by the County on or before January 31 of any given tax year and on which penalty and interest are due. XI. REGULATIONS AND LAWS This Agreement shall be subject to all valid rules, regulations and laws applicable thereto passed or promulgated by the United States of America, State of Texas, or any governmental body or agency having lawful jurisdiction or any authorized representative or agency of them. X. INDEMNITY The County agrees and shall, to the extent allowed by law, indemnify and Bold harmless City, officers, employees and agents from and against any and all claims, losses, damages, causes of action, suits and liability of every kind, including all expenses of litigation, court costs, and attorney's fees, for any acts of malfeasance by the County, its commissioners, officers, employees or agents in the performance of any of the obligations set forth in this Agreement. XI. IMMUNITY It is expressly understood and agreed that, in the execution of this Agreement, neither the County nor City waives or shall be deemed hereby to waive any immunity or defense that would otherwise be available to it against claims arising in the exercise of governmental powers and functions. XII. AMENDMENTS Any amendments, alterations, deletions or waiver of the provisions of this Agreement shall be valid only when expressed in writing and agreed to by Page 6 official- action of the governing bodies of both parties, and will be effective only if the amendments, alterations, deletions or waivers do not adversely affect the prompt fulfillment of contract obligations. All amendments concerning or affecting an increase in the amount of payment or cost under this Agreement shall be effective only if they are agreed upon on or before July 1 of the year in which they are to become effective. XIII. GENERAL PROVISIONS 1) Notices - Except as otherwise provided in this Agreement all notices required or permitted herein shall be in writing and shall be deemed to be delivered when deposited in the United States mail, postage prepaid, registered or certified mail, return receipt requested, to the party's office or usual mailing address. B. Parties Bound - This Agreement shall be binding upon the parties, their legal representatives, successors in office, and assigns. C. Copies — This Agreement is executed in multiple copies, any one of which or a true copy thereof, shall have the same evidentiary value. D. Integration - It is understood and agreed that the entire agreement of the parties is contained herein and that this Agreement supersedes all oral agreements and negotiations between the parties relating to the subject matter hereof as well as any previous agreements presently in effect between the parties relating to the subject matter hereof. E. Severability - The provisions of this Agreement are severable. If any paragraph, section, subdivision, sentence, clause or phrase of this Agreement is for any reason held to be contrary to law or contrary to any rule or Page 7 regulation having the force and effect of law, such decision shall not affect the remaining portions of the Agreement. However, upon the occurrence of such event, either party may terminate this Agreement, forthwith upon the delivery of written notice of termination to the other party. F. Effective Date This agreement shall be effective as of January _�, 1994. EXECUTED at County Seat at Seguin, Texas on the day and year first written above. CTTY OF OLO By: Mayor City Secretary zy► -m. -81:3,g . Printed Name Printed Name COUNTYIF GUADALUPE, TE S By: 41WM,4- E, dalupe County Judg l-b, ,V.tjV � sa - i8_L Printed Name �O By: yl Guadalupe County Clerk By: Guad upe Co Att ney By: Guadalu a Counbf Tak Assessor-Collector 4tv "6DY b Printed Name Page 8