ORDER NO. 30841 TAX COLLECTION CONTRACT WITH CITY OF INGRAM Came to be heard this the 12th day of May, 2008, with a motion made by Commissioner Oehler, seconded by Commissioner Williams. The Court unanimously approved by vote of 4-0-0 to: Approve the Tax Collection Contract with the City of Ingram, and authorize the County Judge to sign same. 3vgy/ ~ ' a '~ COMMISSIONERS' COURT AGENDA REQUEST PLEASE FURNISH ONE ORIGINAL AND ELEVEN COPIES OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT. MADE BY: fi1.~ ~t/I2p~ ,~~~ ~i OFFICE: ' MEETING DATE: ~ ~ TIME PREFERRED: SUBJECT: (PLEASE BE SPECIFIC) ~~ ~~ c~~~.~h-emu ~~~~~~ ~~..~ ~' ~~~ ..~1r~> ~~c~~. EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON): NAME OF PERSON ADDRESSING THE COURT: ,~ ESTIMATED LENGTH OF PRESENTATION: ~ ~j~ 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: 5:00 P.M. on the Tuesday prior to the meeting. THIS REQUEST RECEIVED BY: THIS REQUEST RECEIVED ON: 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, Court Order No. 25722. P`V~A Cat} or me ~ ~ ~ 4~ f' + ~+h~« G•J City of Ingram (830) 367-5115 230 Hwy 39 • Ingram, TX 78025 Fax (830) 367-3175 March 17, 2008 Mr. Rex Eme~so Kerr County Attorney Kerr County Courthouse 700 Main Street Kerrville, Texas 78028 Mrs. Diane Bolin Kerr County Tax Assessor Kerr County Courthouse 700 Main Street Kerrville, Texas 78028 Re: Tax Collection Contract Dear Sir and Madain: It has been brought to my attention that the City of Ingram no longer has a valid contract with the County for the collection of taxes by the County for the City. Attached is a proposed form of contract which basically mirrors the previous agreement. After review, please advise if the form is satisfactory or if changes are necessary. Thank you for your usual kind consideration and attention to this matter. r Si Le rely Danny R: ~ dwards City Attorney TAX COLLECTION CONTRACT This Tax Collection Contract made and beginning on date of execution hereof, by and between the County of Kerr and the City of Ingram, as follows: 1. TERM. This Contract shall begin on date of execution for a period of 12 months and to be automatically renewed annually unless cancelled by either party hereto as provided herein below. 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 prior to date hereof. 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 nor assess them. 3. RECORDS. The City, without further cost, shall at any time be permitted to inspect and copy all records, including appraisals, assessment, 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 1 of any calendar year by giving written notice of such termination prior to September I 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 colloct such taxes on its own. 6. COMPENSATION TO COUNTY. 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 tees and expenses. r+ 1 8. REMITTANCE OF COLLECTION TO CITY OF INGRAM. 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 15th and 30th of each mouth. The County shall provide an itemization showing all collections and, adjustments with the remittance, 9. DELIN UENT 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. EXCUTED by the City of Ingram this the day of .2008. City of Ingram By: Attest: City Secretary Howard W. Jackson,Mayor EXECUTED by the County of Kerr on this the day of 2008. County of Kerr Attest Jannett Pieper County Clerk By: Pat Tinley, County Judge 2 #30841 TAX COLLECTION CONTRACT This Tax Collection Contract made and beginning on date of execution hereof, by and between the County of Kerr and the City of Ingram, as follows: 1. TERM. This Contract shall begin on date of execution for a period of 12 months and to be automatically renewed annually unless cancelled by either party hereto as provided herein below. 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 prior to date hereof. 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 nor assess them. 3. RECORDS. The City, without further cost, shall at any time be permitted to inspect and copy all records, including appraisals, assessment, 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 1 of any calendar year by giving written notice of such termination prior to September I 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 eolloct such taxes on its own. 6. COMPENSATION TO COUNTZ'. 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. 1 8. REMITTANCE OF COLLECTION TO CITY OF INGRAM. 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 15th and 30th of each mouth. The County shall provide an itemization showing all collections and, 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. EXCUTED by the City of Ingram this the day of .2008. City of Ingram Attest: By: Howard W. Jackson,Mayor City Secretary EXECUTED by the County of Kerr on this the~day of --~~2008. County of Kerr By: ttest Pa ey, County Judge ~~ ~M~ssioN~,~s ..,, Jann tt Pieper V~ ~°•~~G County Clerk ~' ~ i ~ ~~ r. ~ 'S' .,,..~'P~ #3341 TAX COLLECTION CONTRACT This Tax Collection Contract made and beginning on date of execution hereof, by and between the County of Kerr and the City of Ingram, as follows: 1. TERM. This Contract shall begin on date of execution for a period of 12 months and to be automatically renewed annually unless cancelled by either party hereto as provided herein helow. 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 prior to date hereof. 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 nor assess them. 3. RECORDS. The City, without further cost, shall at any time be permitted to inspect and copy all records, including appraisals, assessment, 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 1 of any calendar year by giving written notice of such termination prior to September I 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 Cily 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 colloct such taxes on its own. C. COMPENSATION TO COUNTY. The County, as compensation nor 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. . f. V' 8. REMITTANCE OF COLLECTION TO CITY OF INGRAM. 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 15th and 30th of each mouth. The County shall provide an itemization showing all collections and, 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. EXCUTED by the City of Ingram this the J day of l'~ .2008. City of Ingram ~' Attest: City Secretary v ~° Howard . Ja son,May G`'~~l ~~ iN~C.';~.q • 2~ .~ .~ ~.. ACAS EXECUTED by the County of Kerr on this the~day of _~G~2008. County of Kerr ttest Cn Pat_ ey, County Judge '~ ~~'~~~ ~~`ssIONFR s © `~4e, ~ Jann tt Pieper ~ ° ~G County Clerk ~ ~ '- ~ R+~ f~ ~ 'S,,, °',~Gi ~~NNT y, ~~~. 2