Loading...
HomeMy WebLinkAbout19963 RES - 09/08/1987A RESOLUTION AUTHORIZING THE EXECUTION OF AGREEMENTS WITH THE CORPUS CHRISTI INDEPENDENT SCHOOL DISTRICT AND THE CORPUS CHRISTI JUNIOR COLLEGE DISTRICT FOR THE CITY TO ACT AS THEIR TAX ASSESSOR -COLLECTOR. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI, TEXAS: SECTION 1. That the City Manager is hereby authorized to execute agreements with the Corpus Christi Independent School District and the Corpus Christi Junior College District for the City to act as their Tax Assessor - Collector, all as more fully set forth in the agreements, substantial copies of which are attached hereto and made a part hereof, marked Exhibits A and B. ATTEST: City Secretary APPROVED: Z tel DAY 0 4 HAL GEORGE, CITY ATTORN Y 08P.046.01 M'YOR THE CITY OF CORPUS CHRISTI, TEXAS r 19963 MICROFILMED THE STATE OF TEXAS COUNTY OF NUECES INTERLOCAL COOPERATION AGREEMENT This agreement entered into this 1st day of September, 1987, by and between the Corpus Christi Junior College District, herein called "District", and the City of Corpus Christi, a municipal corporation, herein after called "City". WITNESSETH WHEREAS, The Board of Regents of the District has duly signified its preference that the District taxes be assessed and collected by the City Tax Assessor -Collector, and the governing body of the City has agreed to enter into a contract with the District for such pur- pose, both parties being of the opinion that such an arrangement will be in the public interest, and, in accordance with and under the provisions of V.T.C.A. Education Code Section 23.96. NOW, THEREFORE, it is mutually agreed as follows: I. WHEREAS, the City of Corpus Christi has an identical contract for collection of ad valorem taxes with the Corpus Christi Independent School District and the costs for such collection is shared among all three agencies; NOW, THEREFORE, for and in consideration of the payments, ser- vices and covenants herein, it is mutually agreed as follows: Effective from and after September 1, 1987, the City of Corpus Christi acting by and through its Tax Assessor -Collector and the Joint Tax Office shall act .as Tax Assessor -Collector and collect ad valorem taxes for the Corpus Christi Junior College District under the provisions of V.T.C.A. Education Code Section 23.96 for a term of two (2) years commencing on September 1, 1987, and ending August 31, 1989. II. The City Tax Assessor -Collector shall have full authority and shall assess all of the real and personal property, in accordance with the laws pertaining thereto, located within the boundary of the District subject to taxation. The City Tax Assessor -Collector is authorized and directed, and shall 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. In the event any provisions of this contract are inconsistent with the requirements of the law, the requirements of the law shall control, and the Tax Assessor -Collector shall discharge the duties in accordance therewith. aftob197 1 III. This contract shall be for a term of two (2) years, but each of the parties hereto reserves the right to terminate this contract any time during the term of this contract by giving notice as provided by this contract. If such notice is given after June 30 and before January 1, such cancellation shall become effective with respect to the collection of taxes on July 1 next following the expiration of six (6) months from the receipt of notice of cancellation and with respect to the assessment of taxes, on October 1 next 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 assessment 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 next following the effective date of the cancellation with respect to assessments. Until such respective effective dates of cancellation, the assessment and collection of the District's taxes by the City shall be continued as here provided. IV. In the event of termination of this contract, either by with- drawal by either party or the failure to agree on extension of agree- ment beyond the two-year period, duplicates of records pertaining to property within the City shall be prepared with the cost of such preparation being shared in the same proportion as all other expenses of the office operation. All records pertaining solely to property situated within the District and not subject to City taxes and perti- nent to the District function of assessing and collection of taxes shall be delivered to the District. V. The City Tax Assessor -Collector will be appointed by the City. VI. The City, through its Tax Assessor -Collector, shall use its best efforts to assess and collect taxes due each of the parties' hereto, and to: (A) Collect and deposit tax money and supply collection reports as needed by the parties hereto, and as required by law. (B) Be equally responsible for assessments and collections without prejudice to any party to this agreement. (C) Permit the taxpayer, in the event payment of less than the consolidated bill is tendered, to apply the payment as the taxpayer desires, in compliance with State law. In the absence of the aftob197 2 expression of any preference as to application of payment, the payment will be applied in compliance with State law. VII. Neither the City nor the Tax Assessor -Collector shall be liable to the District for any failure to collect taxes. 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. The policies of administration and budget of the Tax office shall be conducted by the City Tax Assessor -Collector within the provisions of this contract. The Tax Assessor -Collector shall be responsible for the employment, assignment, and dismissal of all Tax office personnel. Ix. The expenses of operating the Tax office including all the costs of assessing and collecting taxes, will be shared by the City and the District on the following basis: (A) It is agreed that the operating expenses of the Joint Tax Office be shared by the taxing units utilizing such office by allo- cating 15 percent of the total cost of the Joint Tax Office according to the number of accounts of each District as listed on the initial 1987 tax rolls, hereinafter called "Buy In Fee"; with the remaining 85 percent being shared 50 percent by the City, 42.5 percent by Corpus Christi Independent School District; and 7.5 percent by the Corpus Christi Junior College District, hereinafter called "Current Formula"; such operating expenses to thus be shared as follows during the term of the Agreement: Share BUY -IN FEE BASED ON NUMBER OF ACCOUNTS AND REMAINDER ALLOCATED ACCORDING TO CURRENT FORMULA Total Estimated Percentage City CCISD CC Jr. Coll. of Expenses Share Share Dist. Share Buy -in Fee 15% 36.59% 26.50% 36.91% Current Formula 85% 50.00% 85% of 50% 15% of 50% Total Allocation 100% 47.99% 40.10% 11.91% aftob197 3 The District will advance each month the monthly portion of the estimated share of the District of the budgeted costs. (B) The budget shall include, but not be limited to, the follow- ing terms in the proposed expenditures: 1. Items normally budgeted. 2. While the Joint Tax Office is located at 520 Lawrence: Payment in lieu of rent for space used, calculated on a square footage basis comparable to ordinary office buildings where utilities, janitorial services and other building expenses are included in the rent. When the tax office is located in the City Hall located at Staples and Leopard: Payment in lieu of rent for the space used, at $1.16 a square foot per month times the actual square feet of space (anticipated to be 2150 square foot for a total of $2,494). The figure of $1.16 per square foot per month will be inclusive of utility, electricity, and janitorial service charges. 3. Auditor's fees. 4. Data processing charges. 5. Any other items of expense mutually agreed upon as being chargeable to the Tax Office operation. (C) All expenses paid directly by either the City will be taken into account in calculating the payment to be made by such parties. X. The City of Corpus Christi is authorized to contract for the employment of an attorney to enforce the collection of delinquent taxes pursuant to Section 6.30 of the Texas Property Tax Code. All expenses and costs of hiring said attorney shall be allocated accord- ing tothe terms of this contract. Said attorneys shall have full authority to represent the District within the terms of said contract. XI. All new equipment will be budgeted as capital outlay expense and will be distributed in the same manner as other expenses in the budget. Should this agreement be terminated, the City and the Dis- trict will each reacquire a respective percentage of the existing property of the Tax Office on the basis of value at the time of termination. This percentage shall be the same as that used for the distribution of costs. However, the City, at its sole option, may choose to keep some portion or all furniture and equipment of the Tax Office upon termination, and reimburse the District the value of the property that it would reacquire as per this agreement. aftob197 4 XII. A Management team will be appointed consisting of one person designated by the City of Corpus Christi, one by Corpus Christi Junior College District and one by Corpus Christi Independent School Dis- trict. Said management team is authorized to review the total opera- tion of the Joint Tax Office including the preliminary budget of the Joint Tax Office and make any recommendations for change and for improvement to the Tax Assessor -Collector of the City of Corpus Christi. XIII. Comments by the District as well as the Corpus Christi Junior College District will be invited, and any comments or suggestions will be considered advisory to the City Council and carefully considered by the Council. Prior to the adoption of the budget, the proposed budget will be submitted to the District for comment and suggestion. (This proposed 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.) XIV. The City agrees to operate the Joint Tax Office in accordance with the provisions of the laws applicable to the collection of taxes, both for the City and the District, including but not limited to the provisions of V.T.C.A. Education Code Section 23.96. XV. (A) 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 summarizing the activities of the preceding periods for which the report is made. The first of these reports will be made for the period ending July 31, 1987, and each annual report will be made for the fiscal year beginning August 1 and ending July 31 thereafter. This report will be due no later than 60 days after the end of the fiscal year. Assessment and collection information will be provided monthly to all parties to the contract and other reasonable requests for information will be promptly satisfied by the Tax Assessor -Collector. (B) The City agrees to provide District all relevant information relating to the Tax Increment District including but not limited to runs, values, collections and such other reports as requested by said Corpus Christi Junior College District; and aftobl97 5 XVI. The District will endeavor to provide the Tax Assessor -Collector the applicable tax rate for the District no later than September 12 of the year for which the rate is applicable. This is done so that the Joint Tax Office may have sufficient time to print and mail the tax bills in a timely manner. If the applicable tax rate is not provided by the above refer- enced date, and if a printing of separate bills is necessary by virtue of such delay, all costs associated with such printing will be at the expense of the District not providing the tax rate timely. XVII. The District may offer its advice, suggestions, and comments from time to time as they may be helpful to the operation of the Tax Office, and the City will use its best efforts to operate said office in an efficient, adequate and capable manner. It is further agreed by the parties hereto that full cooperation between them will exist toward the efficient and effective 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 1st day of September, 1987. ATTEST: CITY OF CORPUS CHRISTI By Armando Chapa Craig McDowell City Secretary City Manager APPROVED AS TO LEGAL FORM -THIS - DAY OF , 19 F. Hal George City Attorney aftob197 6 ATTEST: APPROVED AS TO LEGAL FORM THIS IM DAY OF , 19 g7 N.� Attorne for Corpus Christi Junior ollege District aftob197 7 CORPUS CHRISTI JUNIOR COLLEGE DISTRICT THE STATE OF TEXAS COUNTY OF NUECES INTERLOCAL COOPERATION AGREEMENT This agreement entered into this 1st day of September, 1987, by and between the Corpus Christi Independent School District, herein called "District", and the City of Corpus Christi, a municipal corpo- ration, herein after called "City". WITNESSETH WHEREAS, The Board of Trustees of the District has duly signified its preference that the District taxes be assessed and collected by the City Tax Assessor -Collector, and the governing body of the City has agreed to enter into a contract with the District for such pur- pose, both parties being of the opinion that such an arrangement will be in the public interest, and, in accordance with and under the provisions of V.T.C.A. Education Code Section 23.46. NOW, THEREFORE, it is mutually agreed as follows: I. WHEREAS, the City of Corpus Christi has an identical contract for collection of ad valorem taxes with the Corpus Christi Junior College District and the costs for such collection is shared among all three agencies; NOW, THEREFORE, for and in consideration of the payments, ser- vices and covenants herein, it is mutually agreed as follows: Effective from and after September 1, 1987, the City of Corpus Christi acting by and through its Tax Assessor -Collector and the Joint Tax office shall act as Tax Assessor -Collector and collect ad valorem taxes for the Corpus Christi Independent School District under the provisions((��of V.T.C.A. Education Code Section 23.96 for a term of ggpp;oS^ (moi years -commencing on September 1, 1987, and ending August 31, F��98�9� II. The City Tax Assessor -Collector shall have full authority and shall assess all of the real and personal property, in accordance with the laws pertaining thereto, located within the boundary of the District subject to taxation. The City Tax Assessor -Collector is authorized and directed, and shall 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. In the event any provisions of this contract are inconsistent with the requirements of the law, the requirements of the law shall control, and the Tax Assessor -Collector shall discharge the duties in accordance therewith. aftob197.isd 1 III. 77 This contract shall be for a term of two �3 years, but each of the parties hereto reserves the right to terminate this contract any time during the term of this contract by giving notice as provided by this contract. If such notice is given after June 30 and before January 1, such cancellation shall become effective with respect to the collection of taxes on July 1 next following the expiration of six (6) months from the receipt of notice of cancellation and with respect to the assessment of taxes, on October 1 next 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 assessment 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 next following the effective date of the cancellation with respect to assessments. Until such respective effective dates of cancellation, the assessment and collection of the District's taxes by the City shall be continued as here provided. IV. In the event of termination of this contract, either by with- drawal by either party or the failure to agree on extension of agree- ment beyond the two-year period, duplicates of records pertaining to property within the City shall be prepared with the cost of such preparation being shared in the same proportion as all other expenses of the office operation. All records pertaining solely to property situated within the District and not subject to City taxes and perti- nent to the District function of assessing and collection of taxes shall be delivered to the District. V. The City Tax Assessor -Collector will be appointed by the City. VI. The City, through its Tax Assessor -Collector, shall use its best efforts to assess and collect taxes due each of the parties hereto, and to: (A) Collect and deposit tax money and supply collection reports as needed by the parties hereto, and as required by law. (B) Be equally responsible for assessments and collections without prejudice to any party to this agreement. (C) Permit the taxpayer, in the event payment of less than the consolidated bill is tendered, to apply the payment as the taxpayer desires, in compliance with State law. In the absence of the aftob197.isd 2 expression of any preference as to application of payment, the payment will be applied in compliance with State law. VII. Neither the City nor the Tax Assessor -Collector shall be liable to the District for any failure to collect taxes. 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. The policies of administration and budget of the Tax office shall be conducted by the City Tax Assessor -Collector within the provisions of this contract. The Tax Assessor -Collector shall be responsible for the employment, assignment, and dismissal of all Tax office personnel. IX. The expenses of operating the Tax office including all the costs of assessing and collecting taxes, will be shared by the City and the District on the following basis: (A) It is agreed that the operating expenses of the Joint Tax Office be shared by the taxing units utilizing such office by allo- cating 15 percent of the total cost of the Joint Tax Office according to the number of accounts of each District as listed on the initial 1987 tax rolls, hereinafter called "Buy In Fee"; with the remaining 85 percent being shared 50 percent by the City, 42.5 percent by Corpus Christi Independent School District; and 7.5 percent by the Corpus Christi Junior College District, hereinafter called "Current Formula"; such operating expenses to thus be shared as follows during the term of the Agreement: Share BUY -IN FEE BASED ON NUMBER OF ACCOUNTS AND REMAINDER ALLOCATED ACCORDING TO CURRENT FORMULA Total Estimated Percentage City CCISD CC Jr. Coll. of Expenses Share Share Dist. Share Buy -in Fee 15% 36.59% 26.50% 36.91% Current Formula 85% 50.00% 85% of 50% 15% of 50% Total Allocation 100% 47.99% 40.10% 11.91% aftob197.isd 3 The District will advance each month the monthly portion of the estimated share of the District of the budgeted costs. (B) The budget shall include, but not be limited to, the follow- ing terms in the proposed expenditures: 1. Items normally budgeted. 2. While the Joint Tax Office is located at 520 Lawrence: Payment in lieu of rent for space used, calculated on a square footage basis comparable to ordinary office buildings where utilities, janitorial services and other building expenses are included in the rent. When the tax office is located in the City Hall located at Staples and Leopard: Payment in lieu of rent for the space used, at $1.16 a square foot per month times the actual square feet of space (anticipated to be 2150 square foot for a total of $2,494). The figure of $1.16 per square foot per month will be inclusive of utility, electricity, and janitorial service charges. 3. Auditor's fees. 4. Data processing charges. 5. Any other items of expense mutually agreed upon as being chargeable to the Tax Office operation. (C) All expenses paid directly by either the City will be taken into account in calculating the payment to be made by such parties. X. The City of Corpus Christi is authorized to contract for the employment of an attorney to enforce the collection of delinquent taxes pursuant to Section 6.30 of the Texas Property Tax Code. All expenses and costs of hiring said attorney shall be allocated accord- ing to the terms of this contract. Said attorneys shall have full authority to represent the District within the terms of said contract. XI. All new equipment will be budgeted as capital outlay expense and will be distributed in the same manner as other expenses in the budget. Should this agreement be terminated, the City and the Dis- trict will each reacquire a respective percentage of the existing property of the Tax Office on the basis of value at the time of termination. This percentage shall be the same as that used for the distribution of costs. However, the City, at its sole option, may choose to keep some portion or all furniture and equipment of the Tax Office upon termination, and reimburse the District the value of the property that it would reacquire as per this agreement. aftob197.isd 4 XII. A Management team will be appointed consisting of one person designated by the City of Corpus Christi, one by Corpus Christi Junior College District and one by Corpus Christi Independent School Dis- trict. Said management team is authorized to review the total opera- tion of the Joint Tax Office including the preliminary budget of the Joint Tax Office and make any recommendations for change and for improvement to the Tax Assessor -Collector of the City of Corpus Christi. XIII. Comments by the District as well as the Corpus Christi Indepen- dent School District will be invited, and any comments or suggestions will be considered advisory to the City Council and carefully consid- ered by the Council. Prior to the adoption of the budget, the pro- posed budget will be submitted to the District for comment and sugges- tion. (This proposed 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 Manag- er's budget.) XIV. The City agrees to operate the Joint Tax Office in accordance with the provisions of the laws applicable to the collection of taxes, both for the City and the District, including but not limited to the provisions of V.T.C.A. Education Code Section 23.96. XV. (A) 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 summarizing the activities of the preceding periods for which the report is made. The first of these reports will be made for the period ending July 31, 1987, and each annual report will be made for the fiscal year beginning August 1•and ending July 31 thereafter. This report will be due no later than 60 days after the end of the fiscal year. Assessment and collection information will be provided monthly to all parties to the contract and other reasonable requests for information will be promptly satisfied by the Tax Assessor -Collector. (B) The City agrees to provide District all relevant information relating to the Tax Increment District including but not limited to runs, values, collections and such other reports as requested by said Corpus Christi Independent School District; and aftob197.isd 5 XVI. The District will endeavor to provide the Tax Assessor -Collector the applicable tax rate for the District no later than September 12 of the year for which the rate is applicable. This is done so that the Joint Tax Office may have sufficient time to print and mail the tax bills in a timely manner. If the applicable tax rate is not provided by the above refer- enced date, and if a printing of separate bills is necessary by virtue of such delay, all costs associated with such printing will be at the expense of the District not providing the tax rate timely. XVII. The District may offer its advice, suggestions, and comments from time to time as they may be helpful to the operation of the Tax Office, and the City will use its best efforts to operate said office in an efficient, adequate and capable manner. It is further agreed by the parties hereto that full cooperation between them will exist toward the efficient and effective 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 1st day of September, 1987. ATTEST: CITY OF CORPUS CHRISTI By Armando Chapa Craig McDowell City Secretary City Manager APPROVED AS TO LEGAL FORM THIS DAY OF , 19 F. Hal George City Attorney aftob197.isd 6 APPRQVED AS TO GAL FORM THIS /,Of DAY OF , 19 oiry Attorn for Corpus Christi Independent School District aftob197.isd 7 CORPUS CHRISTI INDEPENDENT SCHOOL DISTRICT By (;zg:41_,_--- President, Board of Trustees 99.066.01 Corpus Christi, Texas g day of The above resolution was passed//�by the following vote: !.{- Betty N. Turner IP David Berlanga, Sr. a,(> Leo Guerrero ale) Frank Mendez at; ) Clif Moss Bill Pruet (2,1) Mary Rhodes J) � Mary Pat Slavik (i(..C, _ Linda Strong alk 19963 , 1987