RES 2001-17TOWN OF TROPHY CLUB, TEXAS
RESOLUTION NO. 2001-17
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TROPHY
CLUB, TEXAS, AUTHORIZING THE MAYOR TO EXECUTE AN
INTERLOCAL COOPERATION AGREEMENT BETWEEN DENTON
COUNTY, TEXAS, AND THE TOWN OF TROPHY CLUB, TEXAS, FOR
THE PURPOSE OF TAX COLLECTION; AND PROVIDING AN EFFECTIVE
DATE.
WHEREAS, Chapter 791 of the Texas Government Code authorizes municipalities to
contract with other governmental entities for the performance of governmental functions
and services, and
WHEREAS, the Town Council has determined that it is in the Town's best interest to
enter into an Interlocal Cooperation Agreement with the County of Denton, Texas, for the
purpose of tax collection.
NOW THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE
TOWN OF TROPHY CLUB, TEXAS:
Section I. That the Mayor of the Town of Trophy Club is hereby authorized to
execute an Interlocal Cooperation Agreement with the County of Denton, Texas, for the purpose
of tax collection.
Section 2. That a true and correct copy of the Interlocal Cooperation Agreement is
attached hereto as Exhibit A and incorporated herein.
Section 3. That this resolution shall become effective from and after its date of
passage in accordance with law.
PASSED AND APPROVED by theTown d of the Town of Trophy Club,
Texas, this the 2°d day of July 2001. 7� �)
of Tro6hv Club' Texas
Q:\TOWNSEC\PENDING RESOLUTIONS\ILA WITH DENTON CO TAX ASSESSOR 070201 RES 2001-17.DOC
ATTEST:
lli6GG
Town Secretary
Town of Trophy Club, Texas
[Seal]
APPROVED AS TO FORM:
�ii �:vVVt/W
Town Attorney
Town of Trophy Club, Texas
Q:\TOWNSEC\PENDING RESOLUTIONS\ILA WITH DENTON CO TAX ASSESSOR 070201 RES 2001-17.DOC
THE STATE OF TEXAS
COUNTY OF DENTON
INTERLOCAL COOPERATION AGREEMENT - TAX COLLECTION
THIS AGREEMENT is made and entered into this �day of
cJU 2001 by and between DENTON COUNTY, political subdivision of
the State of Texas, hereinafter referred to as "COUNTY," and "TOWN OF TROPHY CLUB",
Denton County, Texas, also a political subdivision of the State of Texas, hereinafter referred to
as "MUNICIPALITY."
WHEREAS, COUNTY and MUNICIPALITY mutually desire to be subject to the
provisions of V.T.C.A. Government code, Chapter 791, the Interlocal Cooperation Act, and
V.T.C.A., Tax Code, Section 6.24; and
WHEREAS, MUNICIPALITY has the authority to authorize the COUNTY to act as
tax assessor and collector for MUNICIPALITY and the COUNTY has the authority to so act;
NOW THEREFORE, COUNTY and MUNICIPALITY, for the mutual consideration
hereinafter stated, agree and understand as follows:
I.
The effective date of this agreement shall be the ls` day of October 2001. The term of
this Agreement shall be for a period of one year, from October 1, 2001 to and through September
30, 2002. This agreement is subject to renewal for additional one (1) year terms at the discretion
of the Denton County Commissioners Court and the MUNICIPALITY, unless terminated by
written notice by the COUNTY or MUNICIPALITY to the other participating in this
agreement. Such written notice shall be given no later than one hundred fifty (150) days in
advance of the expiration date of the agreement, or no later than one hundred fifty (150) days in
advance of the termination date of any renewal agreement as provided herein.
II.
For the purposes and consideration herein stated and contemplated, COUNTY shall
provide the following necessary and appropriate services for MUNICIPALITY to the maximum
extent authorized by this agreement, without regard to race, sex, religion, color, age, disability or
national origin; to -wit:
1. COUNTY, by and through its duly elected tax assessor -collector, shall serve as tax
assessor -collector for MUNICIPALITY for ad valorem tax collection purposes for tax year
2001 and each tax year thereafter, as herein provided. COUNTY agrees to perform for
MUNICIPALITY all necessary duties hereby authorized, and MUNICIPALITY does hereby
expressly authorize COUNTY to do and perform all acts necessary and proper to assess and
collect taxes for MUNICIPALITY. COUNTY agrees to collect base taxes, penalties, interest
and attorney's fees.
2. COUNTY agrees to prepare and mail all tax statements, provide monthly collection
reports to MUNICIPALITY, prepare tax certificates, develop and maintain both current and
delinquent tax rolls, meet the requirements of Section 26.04 of the Texas Tax Code and develop
and maintain such other records and forms as are necessary or required by law, State rules and/or
regulations.
COUNTY further agrees that it will calculate the effective tax rates and rollback tax rates
for MUNICIPALITY and that such will be provided at no additional cost to MUNICIPALITY.
The information concerning the effective and rollback tax rates will be published in the form
prescribed by the Comptroller of Public Accounts of the State of Texas and as required by
2
Section 26.04 of V.T.C.A. Tax Code. It is understood and agreed by the parties hereto that the
expense of publication shall be borne by the MUNICIPALITY and that COUNTY shall
provide the MUNICIPALITY'S billing address to the newspaper publishing the effective and
rollback tax rates.
COUNTY agrees upon request to offer guidance and the necessary forms for posting
notices of required hearing and quarter page notices as required by Sections 26.05 and 26.06 of
V.T.C.A. Tax Code. Should MUNICIPALITY vote to increase its tax rate above the rollback
tax rate or more than three percent (3%) above the effective tax rate, whichever is lower, the
required publication of quarter page notices shall be the responsibility of the MUNICIPALITY.
3. COUNTY will undertake and agrees to develop and maintain written policies and
procedures of its operation, to make available to MUNICIPALITY full information about the
operation of the COUNTY Tax Office, and to promptly furnish written reports hereinafter
described to keep MUNICIPALITY informed of all financial information affecting it.
4. MUNICIPALITY agrees to promptly deliver to the possession and control of
COUNTY all records that it has accumulated and developed in assessment and collection of
taxes, and to cooperate in furnishing or locating any other information and records needed by
COUNTY to perform its duties under the terms and conditions hereof.
COUNTY agrees to allow an audit of the tax records of MUNICIPALITY
during normal working hours with at least 48 hours advance written notice to COUNTY. The
expense of any and all such audit and/or audits shall be paid for solely by MUNICIPALITY. A
copy of any and all such audit and/or audits shall be furnished to COUNTY.
6. If required by MUNICIPALITY, COUNTY agrees to obtain a surety bond for the
County Tax Assessor/Collector, such bond to be conditioned on the faithful performance of
his/her lawful duties, payable to and in an amount determined by the governing body of the
MUNICIPALITY. The premium for any and all such bonds as may be required by the
MUNICIPALITY shall be home solely by MUNICIPALITY.
7. COUNTY agrees that it will mail January reminder tax notices and May V.T.C.A.,
Tax Code, Section 33.07 statements itemizing all taxes due per property account.
MUNICIPALITY will pay fifty-five cents (S.55) for each delinquent tax statement, said
statements to be mailed on or about May 1.
S. COUNTY agrees that it will fax or mail daily collection reports to
MUNICIPALITY listing current taxes, delinquent taxes, penalties and interest; provide monthly
Maintenance and Operation, hereinafter referred to as M & O, and Interest and Sinking,
hereinafter referred to as I & S, collection reports; provide monthly recap reports; and provide
monthly attorney fee collection reports.
9. MUNICIPALITY retains its right to select its own delinquent tax collection attorney
and COUNTY agrees to reasonably cooperate with said attorney in the collection of delinquent
taxes and related activities.
COUNTY shall designate and does hereby designate the COUNTY Tax Assessor/
Collector to act on behalf of the COUNTY Tax Office, and to serve as Liaison for COUNTY
with and between COUNTY and MUNICIPALITY. County Tax Assessor/ Collector, and
his/her designated substitute, shall ensure the performance of all duties and obligations of
COUNTY as herein stated; shall devote sufficient time and attention to the execution of said
duties on behalf of COUNTY in full compliance with the terms and conditions of this
agreement; shall provide immediate and direct supervision of the COUNTY Tax Office
employee, agents, contractors, subcontractors, and/or laborers, if any, in the furtherance of the
purposes, terms and conditions of this Agreement for the mutual benefit of COUNTY and
MUNICIPALITY.
IV.
MUNICIPALITY shall designate and does hereby designate Jjn�l �V e �adJ
to act on behalf of MUNICIPALITY, and to serve as Liaison for MUNICIPALITY by and
between COUNTY and the COUNTY Tax Office to ensure the performance of all duties and
obligations of MUNICIPALITY as herein stated; shall devote sufficient time and attention to
the execution of said duties on behalf of MUNICIPALITY in full compliance with the terms
and conditions of this agreement; shall provide immediate and direct supervision of the
MUNICIPALITY employees, agents, contractors, subcontractors, and/or laborers, if any, in the
furtherance of the purposes, terms and conditions of this Agreement for the mutual benefit of
MUNICIPALITY and COUNTY.
0
COUNTY agrees to and accepts full responsibility for the acts, negligence, and/or
omissions of all COUNTY employees and agents, sub -contractors and /or contract laborers, and
for those of other persons doing work under a contract or agreement with said COUNTY.
VI.
MUNICIPALITY agrees to and accepts full responsibility for the acts, negligence,
and/or omissions of all MUNICIPALITY employees and agents, sub -contractors and/or
contract laborers, and for those of all other persons doing work under a contract or agreement
with said MUNICIPALITY.
VII.
MUNICIPALITY understands and agrees that MUNICIPALITY, its employees,
servants, agents and representatives shall at no time represent themselves to be employees,
servants, agents and/or representatives of COUNTY. COUNTY understands and agrees that
COUNTY, its employees, servants, agents and representatives shall at no time represent
themselves to be employees, servants, agents and/or representatives of MUNICIPALITY.
VIIl.
COUNTY is a political subdivision of the State of Texas. The address of COUNTY is:
County Judge of Denton County
110 West Hickory
Denton, Texas 76201
Telephone 940-565-8687
MUNICIPALITY is a political subdivision of the State of Texas. The Address
of MUNICIPALITY is:
Town of Trophy Club
100 Municipal Dr.
Trophy Club, Texas 76262
Telephone 817-430-1911
Contact: .7i� �j/ rivr7
IX.
For the services rendered during the 2001 tax year as hereinabove stated,
MUNICIPALITY agrees to pay the COUNTY for the receipting, bookkeeping, issuing, and
mailing of tax statements as follow:
1. The current tax statements will be mailed on or before October 15. This
requirement will be deemed to have been met if the tax statement bears a postmark of not later
than October 18. The fee for this service will be fifty-five cents ($0.55) per statement. In the
event MUNICIPALITY fails to set its tax rate in time for the statements to be mailed on or
before October 15, the fee for mailing the current tax statements will be one dollar and ten cents
($1.10) per statement. It is expressly agreed that the date stated herein are contingent upon
MUNICIPALITY setting its tax rate in a timely manner or on or before September 30, 2001.
2. A reminder statement will be sent on all unpaid current tax accounts during the
month of January following the initial mailing. There will be no additional fee for the January
reminder notice.
3. A third notice will be sent during the month of March following the initial
mailing provided that MUNICIPALITY has requested same on or before February 28. The fee
for this service will be charged at the existing First Class letter rate set by the United States
Postal Service (currently $0.34 per statement).
4. At least 30 days, but no more than 60 days, prior to July 1, and following the
initial mailing, a statement meeting the requirements of Section 33.07 of the Texas Property Tax
Code will be mailed. The fee for this service will be fifty-five cents ($.55) per statement.
5. Only in the possible event of a successful rollback election taking place after tax bills
for MUNICIPALITY have been mailed, MUNICIPALITY agrees to pay the COUNTY a
programming charge of $1,000 and an additional postage charge at the First Class letter rate
(currently $0.34) per statement in order to comply with Property Tax Code Section 26.07 (f) and
(g). Property Tax Code Section 26.07 requires refunds to be sent to those taxpayers who have
already paid and a corrected statement sent to those taxpayers who have not as yet paid their
taxes.
MUNICIPALITY understands and agrees that COUNTY will bill
MUNICIPALITY following each mailing for which charges are permitted as stated above for
services rendered. Payment is due upon receipt of the statement.
MUNICIPALITY further understands and agrees that COUNTY (at its sole
discretion) may increase or decrease the amounts charged to MUNICIPALITY for any
successive agreements between MUNICIPALITY and COUNTY for the services hereinabove
stated with written notice to MUNICIPALITY of any such increase or decrease in the fee for
said services, sixty (60) days prior to the expiration date of this agreement.
X.
COUNTY agrees to remit and pay over to MUNICIPALITY by check all taxes,
penalties and interest collected on MUNICIPALITY'S behalf or to deposit same into such
depositories as selected by MUNICIPALITY, as follow:
1. For deposits of tax, penalties and interest, the method of disbursement shall be
wire transfer or by check sent by mail to MUNICIPALITY'S accounts, segregated into proper
M & O and I & S accounts.
2. In the event the MUNICIPALITY uses the same depository as the COUNTY
the above stated transfers of funds shall be by deposit transfer.
3. In anticipation of renewal of this Agreement by the parties herein, COUNTY
further agrees that from April 1, 2002 through October 15, 2002 deposits will be made weekly
and from October 16, 2001 through March 31, 2002, deposits will be made daily. For purposes
of end of month reporting, there will be a deposit made at the end of each month of the year. It is
expressly understood, however, that this obligation of COUNTY shall not survive termination of
this Agreement, whether by termination by either party or by failure of the parties to renew this
Agreement.
XI.
In the event of notice of termination, a withdrawing party shall be obligated to pay such
payments as are required by this agreement through the entire balance of the tax year in which
notice is given and COUNTY shall be obligated to provide services pursuant to this agreement,
as hereinabove set forth, during such period.
XII.
This agreement represents the entire agreement between MUNICIPALITY and COUNTY and
supersedes all prior negotiations, representations and/or agreements, either written or oral. This
agreement may be amended only by written instrument signed by the governing bodies of both
MUNICIPALITY and COUNTY or those authorized to sign on behalf of those governing
bodies.
XIV.
The validity of this agreement and of any of its terms or provisions, as well as the rights
and duties of the parties hereto, shall be governed by the laws of the State of Texas. Further, this
agreement shall be performable and all compensation payable in DENTON COUNTY, TEXAS.
XV.
In the event that any portion of this agreement shall be found to be contrary to law, it is
the intent of the parties hereto that the remaining portions shall remain valid and in full force and
effect to the extent possible.
XVI.
The undersigned officer and/or agent of the parties hereto are the properly authorized
officials and have the necessary authority to execute this agreement on behalf of the parties
hereto, and each party hereby certifies to the other that any necessary resolutions extending said
authority have been duly passed and are now in full force and effect.
Executed in duplicate originals this, the /h 4 day of
2001.
COUNTY
Denton County, Texas
110 West Hickory
Denton, Texas 76201
BY:
Honorable Scott Anney
Denton County Judge
Acting on behalf of and by the
Authority of the Commissioners Court
of Denton County, Texas.
ATTEST:
BY:
Cynthia Mitchell
Denton County Clerk
APPROVED AS TO FORM AND CONTENT:
Mary Horn
Denton County Tax Assessor/Collector
APPROVED AS TO FORM:
Assistant District Attorney
MUNICIPALITY
Town of Trophy Club
100 Municipal Dr.
Trophy Club, Texas,7i
BY:%r
Acting on behalf of and by the
authority of MUNICIPALITY.
ATTEST:
1
BY:
Name
Title Ty a SPc. XL
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