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HomeMy WebLinkAbout05593 ORD - 11/25/1959JFP:JKH:11 -25 -59 AN ORDINANCE AUTHORIZING AND DIRECTING THE CITY MANAGER, FOR AND ON MLF OF THE CITY OF CORPUS CHRISTI TO EXECUTE AN AGREEMENT WITH THE CORPUS CHRISTI JUNIOR COLLEGE DISTRICT A COPY OF WHICH AG E- ME1T IS A AC HE TO AND MADE A PART HEREOF, FOR THE CITY TAX ASSESSOR - COLLECTOR TO EQUALIZE, ASSESS AND COLLECT TAXES FOR THE SAID SCHOOL DISTRICT; A HORIZING AND DIRE TING CCITY R 0 C RRY OUT THE TERMS OF SAID AMEEEMENT AFTER THE EXECUTION THEREOF; ARD,DECLARING, AN EMERGENCY. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI, TEXAS: SECTION I. THE CITY MANAGER IS HEREBY AUTHORIZED AND DIRECTED TO EXECUTES FOR AND ON BEHALF OF THE CITY OF CORPUS CHRISTI AN AGREEMENT WITH THE CORPUS CHRISTI JUNIOR COLLEGE DISTRICT, A COPY OF WHICH AGREEMENT IS ATTACHED HERETO AND MADE A PART HEREOF FOR THE CITY TAX ASSESSOR - COLLECTOR TO EQUALIZES ASSESS AND COLLECT TAXES FOR THE SAID SCHOOL DISTRICT. SECTION 2. THE CITY MANAGER IS HEREBY AUTHORIZED AND DIRECTED TO CARRY OUT THE TERMS OF SAID AGREEMENT AFTER THE SAME IS EXECUTED. SECTION 3. THE NECESSITY FOR PROMPT EXECUTION OF THE CON- TRACT SO AS TO BE ABLE TO MAKE THE NECESSARY CHANGES IN EQUIPMENT AND OTHER ARRANGEMENTS PRIOR TO THE EFFECTIVE DATE OF THE SAID AGREEMENT CREATES A PUBLIC EMERGENCY AND AN IMPERATIVE PUBLIC NECESSITY REQUIRING THE - SUSPENSION OF THE OiARTER RULE THAT NO ORDINANCE OR RESOLUTION SHALL BE PASSED FINALLY ON THE DATE OF ITS INTRODUCTION AND THAT SUCH ORDI- NANCE OR RESOLUTION SHALL BE READ AT THREE SEVERAL MEETINGS OF THE CITY COUNCILS AND THE MAYOR, HAVING DECLARED SUCH EMERGENCY AND NECESSITY TO EXISTS HAVING REQUESTED THE SUSPENSION OF SAID CHARTER RULE AND THAT THIS ORDINANCE BE PASSED FINALLY ON THE DATE OF ITS INTRODUCTION AND THAT THIS CRAINANCE TAKE EFFECT AND BE IN FULL FORCE AND EFFECT FROM AND AFTER ITS PA SAGE, IT IS ACCORDINGLY PASSED AND APPROVED, THIS THE �G �Y OF-__�� 1959• ATT MAYOR THE CITY OF CO US CHRI° TEXAS CI Y SEC E AR APPPt�O0VED -AS 0 L FORM THIS fv_ DAY OF , 1959: I Y ATTORNEY 5593 CORPUS CHRISTI, TEXAS 9v DAY OF 19-D TO THE MEMBERS OF THE CITY COUNCIL CORPUS CHRISTI TEXAS FOR THE REASONS SET FORTH IN THE EMERGENCY CLAUSE OF THE FORE- GOING ORDINANCES A PUBLIC EMERGENCY AND IMPERATIVE NECESSITY EXIST FOR THE SUSPENSION OF THE CHARTER RULE OR REQUIREMENT THAT NO ORDINANCE OR RESOLU- TION SHALL BE PASSED FINALLY ON THE DATE IT IS INTRODUCED, AND THAT SUCH ORDINANCE OR RESOLUTION SHALL BE READ AT THREE MEETINGS OF THE CITY COUNCIL; I, THEREFORE, HEREBY REQUEST THAT YOU SUSPEND SAID CHARTER RULE OR REQUIRE- MENT AND PASS THIS ORDINANCE FINALLY ON THE DATE IT IS INTRODUCED OR AT THE PRESENT MEETING OF THE CITY COUNCIL. RESPECTFULLY MAYOR THE CITY OF ' RPUS CHRI 6 TEXAS THE CHARTER RULE WAS SUSPENDED BY THE FOLLOWING VOTE: ELLRoY KING JAMES L. BARNARD MRS. RAY AIRHEART JOSEPH B. DUNN PATRICK J. DUNNE R. A. HUMBLE GABE LOZANO, SR. THE ABOVE ORDINANCE WAS PASSED BY T ELLROY KING JAMES L. BARNARD MRS. RAY AIRHEART JOSEPH B. DUNN PATRICK J. DUNNE R. A. HUMBLE GABE LOZANO, SR. THE STATE OF TEXAS X COUNTY OF NUEM X This Agreement entered into this day of November, 1959, by and between the Corpus Christi Junior College District, herein called "District ", acting by and through Charles H. Clark, Chairman of the District's Board of Regents, and William F. White, Jr. its Secretary, and the City of Corpus Christi, a municipal corporation,herein- after called "City ", acting by and through its City Manager,,heretofore duly authorized by the City.Council. W I T N E S 8 E H: WHEREAS, Article 1O66b, as amended, authorizes the District to enter -into a con- tract with the City, for the City's Tax Assessor, Board of Equalization and Tax Collector, respectively to assess, equalize and collect taxes for the District;, and WHEREAS, the Board of Regents of the District has duly signified its preference that the District taxes be assessed, equalized and collected by the City Tax Assessor - Collector and the City's Board of Equalization, and the governing body of the City has agreed to enter into a. contract with the District for such purpose, both parties being of the opinion that such an arrangement will be in the public interest, NOW,.THEREFORE, it is mutually agreed as follower I. Effective from and after December 1, 1959, the City, acting by and through its Tax Assessor- Collector and Board of Equalization,, shall assess, equalize and collect taxes for the District as provided by Article 1066b,.Revised Civil Statutes of Texas. On said date,_ the tax records of the District,, if any, shall be transferred to the some location occupied by the City Tax Assessor - Collector (hereinafter called "Tax Office "). II. The City Tax Assessor- Collector shall have full authority and it shall be his duty to assess all of the real and personal property,.in accordance with the laws per- taining thereto, located within the boundary of the District subject to taxation, and he is authorized and directed, and it shall be his duty to collect all taxes of the District, both current and delinquent, including taxes previously assessed by the District. The said City Tax Assessor- Collector shall.remain in the sole employ and control of the City. The Board of Equalization of the City shall have full authority and it shall be their duty to equalize all of the real and personal property, in accordance with the laws pertaining thereto, located within the boundary of the District subject to taxation. In the event any provisions of this contractors inconsistent with the requirements of the law,.the requirements of the law shall control, and the Tax Assessor - Collector and Board of Equalization -shall discharge their - duties in accordance therewith. III. This contract shall be for a term of three (3) years, but each of the parties hereto reserves the right to terminate this contract by giving notice as provided by law. If such notice is given after June 20 and before January 1, such cancellation shall be- come effective.with respect to the collection of taxes on July 1 nest following the expira- tion of six (6) months from the receipt of notice of cancellation and with respect to the assessment and equalization of taxes, on October 1 nest following the effective date of the cancellation with respect to collection. If such notice is given after December. 31 and before July 1, such.cancellation.shall become effective with respect to the assess- ment and equalization of taxes on ,January 1 next following the expiration of six (6) months from the receipt of notice of cancellation and with respect to the collection of taxes, on .July 1 nest following the effective date of the cancellation with respect to assessments. Until.such respective effective dates of cancellation, the assessment and equalization and collection of the District's taxes by the City shall be continued as here provided. I9. The City will provide the IBM services which are necessary.to carry out the functions of the office as determined by the Tax Assessor - Collector and indicated to the Utility Office through an annual statement of estimated work requirements and a timetable agreeable to both units. The Utility Office will utilize overtime and second shifts, if necessary, to accomplish this work. -A charge for the use of such machinery shall be taken into account as an expense of the operation of the Tax Office,.based on the cost of the IBM machine service and utilizing procedures similar to those now being used for deter- mining the charges to the Corpus Christi Independent.School District. V. A system of continuous audit shall be used in the operation of the Tax Office and such audit shall be conducted by an independent certified public accountant under an agreement made jointly by the City and the Corpus Christi Independent School District for his employment at such compensation as is agreed upon. The cost of such audit shall be borne as an expense of the operation of.the Tax Office and carried as an.item of the Tax Office budget. Such accountant would be authorized and directed to report directly to -2- each of the governing bodies of the City and the District. VI. The City, through its Tax Assessor - Collector, shall use its beat ,efforts ,to assess and collect taxes due each of the parties hereto, and to: a. .Establish and maintain a program of revaluation of properties for the purpose of maintaining assessments on a current basis. b. Collect and deposit-tax money and supply collection reports as needed by the parties hereto, and as required by law. c. Be equally responsible for assessments and collections without prejudice to any party to this agreement.. d. Permit the taxpayer, in the event payment of less than the consolidated bill is tendered, to apply the payment as the taxpayer desires without sug- gestion by the Tax Assessor - Collector. In the absence of the expression of any preference as to application of payment, the payment will be applied on the basis of payment of the earliest year or years first. Where the year of tax upon which the payment is to be applied is the same for both the City and District and the payment is not sufficient to pay both the City and the District,. payment will be prorated between them in proportion to the amounts due. VII. The City shall not be liable to the District for any failure to collect.taxes nor shall the City Tax Assessor- Collector be liable unless such failure to collect re- sults from the failure of the Assessor- Collector to perform-duties imposed upon him by law or by this Agreement'.. The City binds itself to require of its Assessor- Collector a bond adequate to protect the District as well as the City in the performance of the duties of the office. VIII. The administration, policy and budget of the Tax Office shall be administered by the City Tax Assessor- Collector as an employee solely of the City but the policies of administration and budget of the Tax Office shall be conducted under the provision of Sections %,,BI and $II. The Tax Assessor - Collector shall be responsible for recommending the employment,.assignment, and dismissal of all Tax Office personnel. FFM Legal services for the Tax Office will be furnished by an Assistant City Attorney -3- assigned to the work required and requested by the City Tax Assessor- Collector,.and he will be available at all times during.business hours to furnish such legal services to said office as the Tax Assessor - Collector deems desirable or necessary. The expenses incurred by the City for such legal services shall be included as a part of the Tax Office expenses, In.the event an Attorney of the District (not connected with the City) is used on matters concerning assessment and collection of taxes in connection with the services of the Assistant City Attorney assigned to the Tax Office, said Attorney of the District shall bill his time on an hourly,basis at the same rate as the-Assistant City Attorney's time is billed. Any other services of either the City.Attorney or other Assist, ant City Attorneys not assigned to the Tax Office or Attorney of the District will not be charged to the Tax Office. Each of the parties of this Agreement is entitled to re- ceive periodic reports on legal matters. The District and its Attorneys shall be en- titled to take such action with respect to the business of the District and the collec- tion of its delinquent taxes as the District considers advisable„ but.all of the expense of any such action shall be borne by the District. The Tax Assessor- Collector shall notify the District -if he feels that the District's interests can be better-served by assistance from the District's legal counsel. %, All delinquent tax actions, after being assigned to.the Assistant City Attor- ney mentioned above, would be handled by said Attorney with the right of the District to withdraw any matter for its exclusive handling, as provided in the preceding section. The District reserves the right to continue to process those delinquent accounts now being processed by the'District's attorneys. All pending delinquent tax suits trans- ferred to the Tax Office by the District shall be placed in the hands of said.Assist- ant City Attorney assigned to the Tax Office and he.shall proceed with the prosecution thereof. Separate delinquent tax rolls for the years prior to 1960 will be continued as-separate delinquent tax rolls until such time as said rolls can be- consolidated, but the delinquent tax rolls for each of the years beginning with the year 1960 shall.be kept on a consolidated basis. SI. The expenses of operating the Tax Office - (including all the costs of assess- ing and collecting taxes) and the expenses of operating the City's Board of Equalization will be shared by the City and the District on the following basis: (A) The District will pay to the City as its share of the salaries of the -4- City's Board of Equalization an amount .equal to that percentage of the salaries of such Board of Equalization which is obtained by dividing the amount of the tax rate of the District for such year by the total amount of the combined tax rates of the District, City and Lower Nueces River Vater Supply District for that year,.to -wit: District tax rate X Salaries of Board of - District's share of District plus City plus LNRWSD Equalization salaries of Board of tax rate tax rate tax rate Equalization (B) The District will pay to the City as its share of the cost of operation of the Tax Office an amount equal to that percentage of one -half of. -the actual cost-of operating such Tax Office which is obtained by dividing the amount-of the tax rate of the District for such year by the total amount of the combined tax rates of the District and the Corpus Christi Independent School.District for that year, -to -wit: District tax rate X One -half of cost of District's share of District plus Corpus Christi Independent operation of Tax Office the cost of opera - tax rate School District:tdx rate tion of Tax Office Such amounts paid by the District are to be credited to the portion of the cost of operating the Tax Office which'.is to be borne by the District and the Corpus Christi Independent School District as provided in Section XIV (B) of the Contract between the City and the Corpus Christi Independent School District, dated November , 1959. During each budget year, the District will advance each month one- twelftfi of the District's estimated share of the budgeted costs of operating such Tax Office. At the end of said fiscal year, and each fiscal year thereafter, the actual costs of opera- tion of the Tax Office and the salaries of the Board of Equalization will.he determined by the City subject to approval of the Auditor mentioned in Section V above and an ad- justment made between the parties. (C); The Tax Office budget.shall include in the proposed expenditures the following items: (1) Items normally budgeted in the budgets of the Corpus Christi Independent School District, the City or the District. (2). payment in lieu of.rent for space used, calculated on a sghare footage basis comparable to ordinary office buildings where utilities, janitorial services and other building expenses are included in rent. (3) Auditor's fees. (4) Legal expenses, including expenses of notices, title expenses, court costs, and related items. (5) Expenses for the services of the IBM machinery and personnel -5- (6) Any other items of.expense mutually agreed upon as being.chargeable . to the Tax Office operation. (D), All expenses paid directly by either the City or the District will be taken into account in calculating the payment to be made by such parties. %II. The Tax Assessor- Collector -shall prepare not later than.July 31, 1960, state- ments of administrative procedures not specifically contained herein or attached hereto, for the operation of the Tax Office, and before any major change in policy, administra- tion or budgetary operation is adopted, opportunity will be provided.for all parties to comment or make suggestions. Comments by the District as well as the Corpus Christi Ins dependant School.- District and the Water District will be invited, and any comments or suggestions will be considered advisory to the City Council and carefully considered by the Council. The selection of a Tax Assessor - Collector will be considered as an item for which-comments will be invited. Prior to the adoption of.the budget,.the:pro- posed budget will be submitted to the District for comment and suggestion. This budget shall be prepared sufficiently in advance of the deadline required by the City Manager so that sufficient time is provided for this review before the completion of the City Manager's budget. RIII. Such expert assistance and specialized service concerning the field of valua- tion of properties having special values, such as oil, gas, merchandise,.inventory,etc., would be used as provided in the budget or as may be mutually agreed between.the City and.District. The use of such experts will.in noway reduce the responsibility of the .Tax Assessor - Collector to carry out a constant program of revaluation as set forth in Section VI above. Any comprehensive tax survey would not be considered as a budget - ary.item nor as an expense to be shared by the parties hereto unless a special contract so providing is agreed upon by all parties. BIV. Transportation will be provided by the.City car pool, supplemented by the assignment of two additional cars to the pool. These two additional vehicles will be available for exclusive Tax Office use on a daily basis and for temporary night or weekend assignment.when deemed necessary by the Tax Assessor- Collector. The City will assign primary responsibility for additional pool vehicles to the Tax Office if the above transportation proves to be inadequate. When pool transportation is not available -6- from the City vehicle pool, the Tax Assessor - Collector may require the use of person- al vehicles and reimbursement for such use shall be made according to the provisions of the City Compensation Plan. XV. The City agrees to operate the Tax Office in accordance with the provisions of the.City Charter and the laws applicable to the assessing, equalizing and collecting of taxes, both for.the City and the District, and particularly in accordance with.Arti- cle 1066b, as amended, B.evised.Civil Statutes of Texas. %VI. It is agreed that-the Tax Office will be concerned with the assessing and collecting of ad valorem taxes only, and that all other collection functions now under the general supervision of the City Tax Assessor - Collector shall be handled by separate personnel of the City in the Department of Finance with all costs thereof being borne by the City. %VII. The City shall require its Tax Assessor - Collector, through the City Manager, to make an annual report to the governing bodies of the City and the District summari- zing the activities of the preceding periods for which the report is made, restating the policies followed and suggestions for change, if any, and offering for study such suggested changes or revisions in the policies, administration, organizations or opera- tion of such Tax Office which would improve the effectiveness of operation of such Tax Office. The first of.these reports will be made for the period ending,July 31, 1960, and each annual report will be made for the fiscal year beginning August 1 and ending July 31 thereafter. Assessment, equalization and collection information will be pro- vided monthly to all parties to the contract and other reasonable requests for inform- ation will be promptly satisfied by the Tax Assessor - Collector or the Board of Equali- zation. %VIII The District will offer its advice, suggestions, and comments from time to time as they may be helpful to the operation of the Tax Office and the equalization of its taxes, and the City will,use its best efforts to operate said Tax Office in an.effi- cient, adequate and capable manner, and will make no changes in the operation of said Tax Office which would decrease the capacity of the office to assess and collect taxes in an effective, efficient and proper manner and in accordance with the applicable law. -7- It is further agreed by the parties hereto that full cooperation between them will exist toward the efficient and effective equalisation of taxes and operation of said Tax Office, and that,any changes by mutual consent in writing shall.supersede the provisions hereof to the extent of.such change, alteration, addition or deletion. IN WITNESS WHEREOF these presents are executed by authority of the governing bodies of the respective parties hereto on this day of November, 1959. ATTEST: City Secretary APPROVED.AS TO LEGAL FORM THIS :DAY OF , 1959 City. Attorney ATTEST: Secretary APPROVED AS TO LEGAL FORM THIS DAY OF , 1959 Attorney for Corpus Christi Junior College District -8- CITY OF CORPUS CHRISTI City Manager - CORPUS CHRISTI JUNIOR COLLEGE DISTRICT BY Chairman Board of Regents