RES 2011-18TOWN OF TROPHY CLUB, TEXAS
RESOLUTION NO . 2011-18
A RESOLUTIO N OF THE TOWN COUNCIL OF THE TOWN OF
TROPHY CLUB, TEXAS APPROVING AN INTERLOCAL AGREEMENT
FOR COLLECTION OF THE EMERGENCY SERVICES ASSESS MENT
ON THE TROP HY CLUB PU BLIC IMPROVEMENT DISTRICT NO . 1
ENTITLED "INTERLOCAL COOPERATION AGREEMENT -TAX
COLL ECTION S"; PROV IDING FOR THE INCORPORATION OF
PRE M ISES; AUTHOR IZING THE MAYOR TO EXECUTE THE
AGREEMENT ON BEHA LF OF THE TOWN; AND PROVIDING AN
EFFECT IVE DATE.
WHEREAS, th e Interlocal Co ope ration Act . Chapter 791 of the Texas
Governmen t Code . aut ho rizes governmental en tities to contract wi th each oth e r to
perforrn govern ment fu nc t ions and services, su ch as those tha t serv e the pub li c hea lth
a nd welfare ; an d
WHEREAS, De nton County is a political subdi vision of th e State of Texas
(h ereinafter "County"), and is t here fo re an entity with which the Town rnay contract ; a nd
WHEREAS, Cou nty co llects ad valorern taxes for the To wn of Trophy C lub , a
ho me rule mun icipal it y (here ina ft er "Tow n"), and co llects ass ess ments for T roph y C lub
Public Imp rove men t District No.1, a spec ia l district es tablish ed under Te xas law
(he reinafter "PID "); and
WHEREAS , the PID is located who ll y w it hin the bounda ries of Town , has le gal
a uthority to levy as sessments on the properties loc ated within its boundaries; and
WHER EAS , PID assessments are no t ad valorem tax es but are pu re ly
ad mi nistrati v e assessme nts on property based upo n a Service and Assessme nt P lan
ap pli cab le to and regu la ting the PID and approved by the Town Counci l actin g in its
capacity as the PID Boa rd ; and
WHE REAS , the PID has le v ied ass essm ents to pay fo r th e costs of emerg e ncy
services pr o vided to t he res idents of t he PID (hereinafter "Assessments "), and those
Assessmen t s are not an ad valore m based tax no r are they lega ll y classi f ied as a t ax;
a nd
WHE REAS, t he Assessments are regu la ted a nd lim ited only by st ate law
govern ing p ub lic imp rove men t distr icts and by the Se rv ice and Assessment Plan
adop ted for t he PID, ar e not su bje ct to any state law lim itations app licab le to the am o unt
of ta x that may be adopted , nor are th e Assessments su bject to state la w ro ll back
provisio ns ; a nd
WHE REAS , the To wn Council has been presented a proposed Interloc a l
Cooperatio n Agreemen t by and between Town of Trophy Club PIO #1 Emerg Services ,
and the Co unty entitled "Interlocal Cooperation Agreemen t -Tax Collection " a
substantial copy of whi ch is attached hereto as Exh ibit "A" an d incorpo rated he rei n by
reference (herein afte r called "Agreement "); and
WHER EAS , for their own adm inistrative purpo ses, Cou nty has class ified the PIO
Assessmen t as a tax ; however, the amount to be collected by th e County from t he
res ide nts of t he PIO is the amount of the Assessment lawf ully approved and le vied after
a public hea ring on the Service and Assessment Pl a n fo r the PIO ; and
WHE REAS , the process for the collect ion of the Assessments and the process
for t he collection of taxes are the same; and
WHE REAS, th e County has e rroneOUSl y classified the Emergency Serv ices
Assessmen t le v ied by the PIO as an "Emergency Services Dist rict " and
WHEREAS , as a result of this misclassification, the County has designated the
Assessment as a "tax" in the Agreement, which designation is an error in term inolog y,
but does not impact t he amount collected nor does it substan ti ally impact the process
for the collection of the Assessments ; and
WH ERE AS, the County will only collect the Assessment for the PI O if the Town
app roves the Agreement; and
WHEREAS , upon full revie w and consideration of th e Agreement and of this
Resolution , and all matte rs attendant and re lated thereto , th e Town Counci l is of the
opinion that the County's error in classifying the Assessment as a '~ax " does not affec t
the substan ce or character of the Assessment, that execution of the Agreemen t serves
a valid publ ic purpose, that all funds necessary to pay for the services shall be pa id out
of current rev enue legally ava ilable to the parties to the Agreement and shall not
exceed the amount budgeted therefore in t he current fiscal yea r bud get, that the terms
and cond it io ns of the Agreement should be approved, and that t he Mayor or her
des ignee should be authorized to exe cute the Ag reement on behalf of the Town of
Trophy Club .
NOW THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE
TOWN OF T ROPHY CLUB, TEXAS THAT:
Section 1. The above and foregoing premises are t ru e and co rrec t and are
incorporate d herein and made a part hereof for all purposes.
Section 2. No tw ithstand in g th e Coun ty's misclassification of the Assessment, the
Town Co unci l of the Town of Troph y Club , Texas does here by app rove and ag ree to
enter in to t he Ag reement, a true and correct copy of which is attache d hereto and
RES 20 11-18 Pag e 2 of 3
incor porate d here in as Exhibit "A", so that the Assessment is collected for t he use and
benef it of th e PI D .
Section 3. Th e Ma yor and th e Town of Troph y Club is he reby au thori z ed,
empowered and directed to execute the Agreement on be ha lf of the To w n of Tro p hy
Club.
Section 4. Thi s Resolution shall take effect f rom a nd afte r its date of passa ge.
PASSED AND APPROVED by the Town Council of the Town of T rop hy C lub,
Texas this t he 15 " day of August , 2011.
ATTEST:
J
I Sh nn on De Prate r, Tow n Secretary
Tow n of T rop hy Club , Te xas
APP ROVED TO AS FORM:
P tri cia A. A dams , own Att orney
T ow n of Tro p hy C lu b , T exas
RES 2011 ·18
Con ni e W h ite, Mayor
To w n of Trop hy Club , Texas
[SE A L]
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