ORDER NO. 21016
APPROVAL OF TAX COLLECTION CONTRACT BETWEEN
KERR COUNTY AHD CITY OF INGRAM
On this the 27th day of July 1992, upon motion made by
Commissioner Holekamp, seconded by Commissioner Oehler, the
Court unanimously approved by a vot• of ~-0-0, to approve the
contract between Kerr County and City of Ingram and
authorization for the County Judge to sign said Contract.
TAX COLLECTION CONTRACT
This Tax Collection Contract made and beginning on July 31,
1992, by and between the County of Kerr and the City of Ingram, as
follows:
1. TERM. This Contract shall begin on July 31, 1992 and
shall terminate on January 31, 1996, unless sooner terminated as
provided hereinbelow. ~
2. TAX COLLECTIONS. The county agrees to collect on behalf
of the City all ad valorem taxes, penalties and interest due, or
which may become due to the City of Ingram during the time this
Contract is in effect, and, in addition delinquent taxes, penalties
and interest for taxes assessed during the prior contract between
the parties. The obligation of the County hereunder is to bill and
collect current and delinquent taxes, penalty and interest, but the
obligation hereunder does not include the obligation to appraise
properties noz assess them.
3. RECORDS. The City, without further cost, shall, at any
time be permitted to inspect and copy all records, including
appraisals, assessments, bills, statements, computer tapes, and
all other material in the possession of the County in any way
pertaining to the appraisal and assessment of City properties and
the billing and collecting of City taxes, penalties and interest.
In the event of the termination of this contract, the City shall be
entitled to have all such records and materials, or copies thereof,
turned over to the City.
4. TERMINATION. Either party may terminate this contract as
of January 31 of any calendar year by giving written notice of such
termination prior to September 1 of the preceding calendar year.
5. DISAGREEMENT ON COLLECTION OF TAXES. In the event that
the County elects not to tax certain properties (for example, bank
stock) and the City elects to tax such properties, then the Kerr
County Tax Collector shall be obligated to collect such taxes on
behalf of the City, or the City, at its election, may collect such
taxes on its own.
6. ~nMPF.NRATTnN, The County, as compensation for the
obligations assumed hereunder, shall be paid one per cent (1$) of
the current and delinquent ad valorem City taxes, penalty and
interest actually collected on behalf of the City.
7. UNUSUAL LITIGATION. In the event that litigation arises
with regard to the appraisal, assessment, billing or collection of
any City tax (other than tax delinquency suits) then both the
County and the City, if parties to such litigation, shall bear
their own respective attorney's fees and expenses.
PAGE 2
TAX COLLECTION CONTRACT
8. REMITTANCE OF COLLECTION TO CITY OF 1,NGRAM. The County
" Tax Collector shall remit all taxes, penalties and interest
collected for the City of Ingram, less compensation to the County,
to the City Treasurer on the I5st and 30th of each month. The
County shall provide an itemization showing all collections af~d
adjustments with the remittance.
9. DELINQUENT TAXES AFTER TERMINATION. After expiration of
this contract, County shall furnish City an itemization of all
delinquent taxes, penalties, and interest, and City shall be
obligated to collect same.
EXECUTED by the City of Ingram this the ~ day of
1992.
ATTEST:
Candyce R. Snyder
City Secretary
City of Ingram
By
Gerald Johnson
Mayor
EXECUTED by the County of Kerr on this the day of
1992.
County of Kerr
By
ATTEST: W. G. Stacy
County Judge
Patricia Dye
County Clerk ~ Ex-Officio Clerk of the Commissioners' Court,
Kerr County, Texas
THE STATE OF TEXAS
THE COUNTY OF KERR
On this the day of 1992, Gerald Johnson,
Mayor of the City of Ingram, appeared before me, and executed the
foregoing for the purposes and consideration therein expressed and
in the capacity therein stated, and as the act and deed of the City
of Ingram, as approved by the City Council of Ingram, Texas at
their regular council meeting of July 7, 1992.
Notary Public
State of Texas