ORDER NO. 30689 INCREASE OF ATTORNEY'S FEES FOR DELINQUENT TAXES ON REAL PROPERTY, AMENDMENT TO CONTRACT FOR COLLECTION OF DELINQUENT TAXES AND AUTHORIZE INCREASE OF ADDITIONAL PENALTY ON DELINQUENT TAX COLLECTIONS Came to be heard this the 14th day of January, 2008, with a motion made by Commissioner Williams, seconded by Commissioner Letz. The Court unanimously approved by vote of 3-0-0 to: Authorize an increase in attorney's fees for delinquent taxes on real property from 15% to 20%, and adjust the language in the Order to reflect that the increase is from 15% to 20% and not an additional 20%, including the Addendum to the Delinquent Tax Contract to make the same adjustment. I~~~ ~~b~i COMMISSIONERS' COURT AGENDA REQUEST PLEASE FURNISH ONE ORIGINAL AND TEN (10) COPIES OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT MADE BY: Judge Tinley OFFICE: County Judge ~ MEETING DATE: January 14, 2008 TIME PREFERRED: SUBJECT: Consider, discuss and take appropriate action on authorizing increase of attorney's fees for delinquent taxes on real property from 15% to 20% and approve addendum to delinquent tax contract concerning personal property taxes, amendment to contract for the collection of delinquent taxes and approval of order authorizing increase of additional penalty from 15% to 20% on delinquent tax collections. EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON) NAME OF PERSON ADDRESSING THE COURT: Judge Tinley ESTIMATED LENGTH OF PRESENTATION: IF PERSONNEL MATTER -NAME OF EMPLOYEE: Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter 551 and 552, Government Code, is as follows: Meeting scheduled for Mondays: THIS REQUEST RECEIVED BY: THIS RQUEST RECEIVED ON: 5:00 PM previous Tuesday @ .M. All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be appreciated and contribute towards your request being addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners' Court. JERRY SHIEVER 3301 NORTHLAND DR., STE. 505 ~ AUSTIN. TEXAS 78731 ATTORNEY AT LAW 1235 NORTH LOOP WEST, STE. 600 HOUSTON. TEXAS 77008 (512) 477-3741 Fax (512) 477-9267 Honorable Pat Tinley County Judge, Kerr County County Courthouse 700 Main Street Kerrville, Texas 78028-5389 Re: Delinquent Tax Collections Dear Judge Tinley: In Partnership With Perdue, Brandon, Fielder, Collins & Mott, L.L.P. L.L.P. REPLY TO: AUSTIN OFFICE December 12, 2007 (713)521-0120 Fax (713)862-0520 Via E-Mail (ptinley@kerr.co.tx.us Pursuant to our telephone conversation yesterday, attached please find the following: 1. Order for early referral of personal property. 2. Addendum to delinquent tax contact 3. Order for 20% collection penalty 4. Amendment to delinquent tax contract For uniformity, the Order for early referral can be substituted for your earlier order, or you can leave it be somewhat redundant as to the 20% because the Order for 20% covers both real and personal property. I appreciate the attention and consideration by you and the Commissioners on these matters and look forward to seeing them help boost current and delinquent collections. I will send signed copies of the Addendum and Amendment by mail. Very truly yours, Jerry Shiever JS/elb Enclosure cc: Diane Bolin, Tax Assessor-Collector, Kerr County Courthouse, 700 Main Street Kerrville, Texas 78028 -Via E-Mail (dianeb(cr~.co.kerr.tx.us) ORDER NO. 306~~ AN ORDER PROVIDING FOR A PENALTY TO DEFRAY COSTS OF COLLECTING DELINQUENT PROPERTY TAXES PURSUANT TO TEXAS TAX CODE SECTIONS 33.07 AND 33.08 WHEREAS, It has been and remains the longstanding policy of KERR COUNTY that the expenses of collecting delinquent taxes owed to the County should not constitute an unfair burden on the general revenue and on the taxpayers who pay on time, and',should be borne instead by the delinquent properties and their owners who are responsible for causing such expenses, and WHEREAS, the COMMISSIONERS' COURT OF KERR COUNTY, is authorized by the provisions of Sections 33.07 and 33.08 of the Texas Property Tax Code to impose an additional penalty to defray the costs of collecting delinquent taxes due to the County, artd f n c i"C ~e.fj- ~~ l s`~ WHEN, the provisions of Section 6.30 of the Texas Property Tax Code have been complied witl~~ and an 20% of all delinquent taxes, penalties and interest due and unpaid as of July 1, 2007 to KERR COUNTY is appropriate and needed to defray the delinquent tax collection cost; /~ ~, NOW THEREFOyRE BE IT ORDERED by the Commissioners' Court that Kerr County, Texas, adopts and ratifies the//add+t+ei~-#wenty (20%) percent penalties td defray the costs of collection of delinquent taxes, as authorized by Texas Tax Code, Sections 33.07 and 33.08 and under preceding Texas law, for the 2007 tax year, and for each succeeding year thereafter. Passed and approved this the 14th day of January 20, KERR COUNTY ~~,~ . _ °~~--~ -- ~ o y Judge ested: ~ T County Clerk # 30h~9 ADDENDUM TO DELINQUENT TAX CO(UTRACT THE STATE OF TEXAS COUNTY OF KERR THIS Addendum is being made to the contract currently in' force between Jerry Shiever Attorney at Law, P.C. NOW Jerry Shiever, Attorney at Law in Partnership with Perdue, Brandon, Fielder, Collins & Mott, LLP LLP (FIRM) and Kerr County as to the collection of delinquent taxes. This is to put into effect the provisions of §33.11 of the Texas Tax Code, as effective September 1, 2005, and all terms of the contract hot in direct conflict with this Addendum are to remain in full force and effect. PERSONAL PROPERTY TAXES Notwithstanding any other provisions in the Contract, all delinquent personal property taxes are to be turned over to the FIRM for collection 60 days after the delinquency date for said taxes. A penalty shall be assessed to defray the cost of collecting those taxes in the same percentage as previously provided for by Contract as provided for by §33.11, Texas Tax Code. All collection penalties or attorney fees collected on those taxes are the property of the FIRM and shall be paid as provided for other taxes in the Contract. This Addendum is executed on behalf of Kerr County by the County Judge who is duly authorized by its governing body to execute this instrument by order heretofore passed and duly recorded in its minutes. day ~.... A.D. 20~~, WITNESS the signature of all parties hereto this Kerrville, Texas. Kerr County, Texas ~ un y udge JERRY SHIEVER, ATTORNEY AT LAW IN PARTNERSHIP WITH PERDUE, BRANDON, FIELDER, COLLINS & MOTET, LLP LLP t fr ~- BY ~ ^:~' ,~` Jerry Shiever #30689 AMENDMENT TO CONTRACT FOR THE COLLECTION OF DELINQUENT TAXES STATE OF TEXAS COUNTY OF KERR This document is intended to, and does, amend and modify the Contract for the Col-ection of Delinquent Taxes entered into by and between KERR COUNTY (Taxing Authority), and Jerry Shiever, Attorney at Law, now Jerry Shiever, Attorney at Law in Partnership with Perdue, Brandon, Fielder, Collins and Mott, L.L.P. L. L. P. (the Firm) dated January 1, 1985. The amendments and modifications herein shall only affect paragraph VI of the original contract, and shall not change or modify any other provision thereof. In consideration of the Firm representing the County in the collection of their delinquent taxes, it is agreed that Paragraph VI of the Contract for the Collection of Delinquent Taxes, as described above, is amended and modified as follows: VI Taxing Authority agrees to pay the Firm as compensation for'services rendered hereunder, the percentage as set forth below, of the total amount of all delinquent taxes, penalty and interest which are subject to this contract and which are actually collected and paid to the Taxing Authority's Collector of Taxes, when an equal amount of Section 33.07 or 33.08 penalties is recovered from the taxpayer. Other taxes, including current taxes, which are turned over to the Firm by the Taxing Authority's Tax Assessor-Collector because of the necessity of filing claims in Bankruptcy, with other Federal authorities, or for other reasons, shall become subject to the terms of this contract at the time they are turned over to the Firm and the Firm shall be entitled to the appropriate percentage, as set forth below, of any amounts of delinquent taxes, penalties, and interest actually received by the Taxing Authority, and also the appropriate percentage, as set forth below, of current taxes actually received by the Taxing Authority when such percentage is actually recovered from the taxpayer, if collected prior to July 15` of any tax year, upon order of the Court. Compensation Amounts 15% of tax year 2006 and prior year collections; 20% of tax year 2007 and subsequent year collections. 2„ Signed this ~?" day of KERR COUNTY ,,,, 200 Jerry Shiever Attorney at Law, in ~' g e '''`~'`~ Partnership with Perdue, Brandon, Fielder, Collins & Mott, L.L.P., L.L.P. ~~~ ~"~ Jerky Shiever ORDER NO. 3~F~5~ AN ORDER FOR EARLY REFERRAL OF DELINQUENT PERSONAL PROPERTY TAXES TO LAW FIRM WHEREAS, KERR COUNTY, TEXAS, wishes to defray its costs of collection of Personal Property Taxes, as authorized by TEX. TAX CODE § 33.11, that it incurs under a contract for collection of delinquent property taxes between said Kerr County and a private law firm entered into pursuant to TEX. TAX CODE § 6.30; WHERE, under said Section 33.11, the governing body of the KERR COUNTY is empowered to authorize the addition of a collection penalty in an amount that does not exceed the amount of the compensation specified in the contract with the private law firm. NOW, THEREFORE, BE IT ORDERED BY THE COMMISSIONERS' COURT OF KERR COUNTY, THAT: Section 1: THE RECITALS SET FORTH IN THIS ORDER ARE TRUE AND CORRECT. Sectian 2: AN ADDITIONAL PENALTY ON PERSONAL PROPERTY DELINQUENT TAXES FOR TAX YEAR 2007 AND SUBSEQUENT YEARS IS HEREBY AUTHORIZED AND IMPOSED, AS PROVIDED BY SECTION 33.11, TEXAS TAX CODE, IN THE SAME CONTRACT PERCENTAGE AMOUNT OF THE DELINQUENT TAX, PENALTY, AND INTEREST IF THE TAX BECOMES DELINQUENT ON OR AFTER FEBRUARY 1 OF A YEAR AND REMAINS DELINQUENT ON THE 60T" DAY THEREAFTER. PASSED, APPROVED and ADOPTED THIS lntn DAY OF Der.ember .2007_ Pat 'i'inley, Kerr C'oun~y Judge KERR COUNTY -~.. ~~ D A TEST DP . _~-~ C~ County Clerk