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