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R2023-029 2023-02-13RESOLUTION NO. R2023-29 A Resolution of the City Council of the City of Pearland, Texas, authorizing the City Manager or his designee to enter into an interlocal agreement with Brazoria County for the annual collection and assessment of City taxes. BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS: Section 1. That certain interlocal agreement by and between the City of Pearland and Brazoria County, a copy of which is attached hereto as Exhibit “A” and made a part hereof for all purposes, is hereby authorized and approved. Section 2. That the City Manager or his designee is hereby authorized to execute and the City Secretary to attest a contract with Brazoria County for the annual collection and assessment of taxes for the City. PASSED, APPROVED and ADOPTED this the 13th day of February, A.D., 2023. _________________________________ J.KEVIN COLE MAYOR ATTEST: ________________________________ FRANCES AGUILAR, TRMC, MMC CITY SECRETARY APPROVED AS TO FORM: ________________________________ DARRIN M. COKER CITY ATTORNEY DocuSign Envelope ID: 3A47A33D-FC64-4827-BA0D-D75A8DF1DADC THE, STATE OF TEXAS COUNTY OF BRAZORIA INTERLOCAL COOPERATION AGREEMENT FOR COLLECTION OF TAXES FOR THE CITY OF PEARLAND, TEXAS This Interlocal Coopeiation Agreement (the "Agreement") is made and entered into by and between BRAZORIA COUNTY, TEXAS (the "County") and the CITY OF PEARLAND, TEXAS (the "City) (singularly and collectively, the "Party" and "Parties") pursuant to Texas Government Code chapter 791, with the agreement, consent, and participation of the Brazoria County Tax Assessor -Collector (the Tax Assessor -Collector"). I. RECITALS 1.1 The County is a political subdivision of the State of Texas, acting by and through its Commissioners Court 1.2 The County is a political subdivision of the State of Texas, acting by and through its City Council. 1.3 Texas Property Tax Code section 6 24 and Texas Government Code chapter 791 authorize political subdivisions of the State of Texas to enter into interlocal contracts for the provision of tax assessment and collection services. 1.4 The County, with the approval of the Tax Assessor -Collector has agreed to provide tax assessing and collecting services, as specified in this Agreement, for the City. 1.5 The City has agreed to authorize the County to provide tax assessment and collection services, as specified in this Agreement, for the City. 1.6 The City has the authority to authorize the County to act as tax assessor -collector, as specified in this Agreement, and the County has the authority to act in that capacity. 1.7 The County and the City agree it is in the best interest of the citizens of Brazoria County to enter into this Agreement. NOW, THNREFORE, for and in consideration of the premises and the mutual covenants and agreements set forth in this Agreement, the County and the City agree as follows: II. COUNTY OBLIGATIONS The County hereby agrees, during the tetiu of this Agreement, to the following: 1 of 2.1 Except as otherwise provided in this Agreement, in all matters pertaining to the assessment and collection of taxes for the City, the County, through the Tax Assessor -Collector, shall perform the duties of tax assessment and collection for the City for tax accounts within the jurisdiction of the City. The Tax Assessor -Collector shall not be considered an officer or employee for the City and shall not be designated as an officer or employee of the City for the purpose of calculating tax rates or for any other purpose under Texas Property Tax Code chapter 26. 2.2 The Tax Assessor -Collector shall provide customary notices and billings concerning taxes owed to the City and will collect and process through the County s bank account all income received therefiom, in the general manner and at the same times in which the Tax Assessor -Collector assesses and collects taxes for the County and other taxing entities. 2.3 The Tax Assessor -Collector shall remit to the City all tax proceeds collected for the City no less than twice weekly during heavy payment periods and no less than once weekly during slow periods. Actual funds collected by the Tax Assessor -Collector shall be remitted to the City within three (3) business days of receipt during heavy payment periods and within five (5) business days during slow periods Disbursements shall be made by check or wire transfer, subject to the City bearing any wire -transfer fee required by an agreement between the County and the County's depository then in effect. 2.4 The Tax Assessor -Collector shall provide the City monthly and annual reports as required by Texas Property Tax Code section 31.10. 2.5 The Tax Assessor -Collector shall provide the City annual reports, prepared by independent certified public accountants, on both the design of the system and compliance tests that are directed to specific objectives of internal accounting control. For the purpose of these reports, the "system" is the internal control structure policies and procedures of the office of the Tax Assessor -Collector, which includes the control environment, the accounting system, and the control procedures. These reports shall be in accordance with Statement of Auditing Standards Number 44, ` Special -Purpose Reports on Internal Accounting Control at Service Organizations," as issued by the American Institute of Certified Public Accountants. 2.6 The Tax Assessor -Collector shall provide the City a copy of existing bonds required by Texas Property Tax Code section 6.28. 2.7. The County shall bill the City on the 31 st day of December each year for the annual charge for assessing and collecting City taxes under this Agreement. III CITY OBLIGATIONS The City hereby agrees, during the term of this Agreement, to the following: 2of7 3.1 The City shall pay the County an annual charge of one-half of one percent (0 5%) of the total amount levied by the City each year, not to exceed Thirty -Two Cents ($0.32) per certified taxpayer account number currently assessed as the actual costs incurred. The Parties acknowledge and agree the compensation under this Agreement is seasonable compensation which does not exceed the actual costs incurred, foi assessing and collecting taxes for the City The Patties further agiee the amount to be paid by the City to the County under this Agreement may be adjusted by the Tax Assessor -Collector from time to time, and as such, it will be paid by the City upon receipt of the bill to be provided by the Tax Assessor -Collector as of December 31 each year. 3.2 In the event actual costs of collecting the assessments for the City exceed the amounts provided for in this Agreement, the City shall pay the County an amount equal to such excess, provided such excess is not due to the fault of the County and not in violation of responsibilities under this Agreement 3.3 The City shall pay the County amounts billed under this Agreement thirty (30) days after the City's receipt of the bill. 3.4 The Parties acknowledge and agree that the City has and retains the exclusive authority to determine who represents the City to enforce the collection of delinquent taxes, as provided in Texas Property Tax Code section 6 30. The Tax Assessor -Collector shall cooperate with delinquent tax collection attorney(s) so designated, and shall have the authority to pay said attorneys) the fees or commissions agreed upon between the City and the attorneys) out of the proceeds received from the collection of delinquent tax accounts. 3.5 The City's performance under this Agreement is conditioned on the appropriation of funds by the City on an annual basis for payment of the amounts owed to the County under this Agreement, and shall constitute a commitment of current revenues only. Iv. TERM AND TERMINATION 4.1 This Agreement shall be effective as of the date executed by both Parties, and shall remain in full force and effect through December 31 2023. This Agreement shall automatically renew on January 1, 2024, for a period of one (1) year, and shall automatically renew thereafter on an annual basis. 4.2 Either Party may terminate this Agreement for any reason by providing notice to the other Party at least ninety (90) days prior to the date of termination This Agreement may also be terminated at any time and for any reason, without any prior notice, upon written agreement by the Parties. 3 of V. NO WAIVER OF IMMUNITY 5.1 The Parties expressly understand and agree that, in the execution of this Agreement and the performance of obligations herein, the Parties do not waive, nor shall they be deemed to have waived, any immunity or defense that would otherwise be available to the Parties or their officials, officers, employees, and/or agents against claims arising in the exercise of governmental powers and functions, including, but not limited to, sovereign and/oi governmental immunity. This Agreement is expressly made subject to the Parties' sovereign and/or governmental immunity, including, without limitation, Title 5 of the Texas Civil Practice and Remedies Code, and all applicable federal and state laws. VI. ENTIRETY 6.1 This Agreement and all promises contained in it supersede any and all other agreements, either oral or in writing, between the Parties with respect to the subject matter of this Agreement. 6.2 The Agreement contains all the covenants and agreements between the Parties relating in any way to their obligations under this Agreement. 6.3 Each Party acknowledges that no representations, inducements, promises, or agreements, orally or otherwise, have been made by any Party, or anyone acting on behalf of any Party, that are not set forth in this Agreement, and that no agreement, statement, or promise not contained in this Agreement shall be valid or binding. VII. FORCE MAJEURE 7.1 The Parties shall not be liable or responsible to each other for any delay, loss, failure, or inability to perform their obligations as described herein which is caused by "force majeure." The term "force majeure" includes, but is not limited to, acts of God, strikes, acts of a public enemy, wars, mines or other items of ordnance, blockages, public rioting, lightning, fire, hurricanes, floods storms, explosions, inability to obtain materials, supplies, labor permits, servitudes, or rights of way, acts or restraints of any governmental authority, epidemics, landslides, lightning storms, earthquakes, washouts, arrests, restraints of rulers and peoples, civil disturbances, breakage or accident to machinery or lines of equipment, temporary failures of equipment, freezing of equipment, and any other causes, whether of the kinds specifically enumerated above or otherwise, which are not reasonably within the control of the Parties and which by the exercise of reasonable due diligence could not reasonably be prevented or overcome 7.2 In the event time limits are not met under this Agreement as a result of force majeure, the Party whose performance is due shall have an extension of the time limit or deadline 4of7 equal to the number of days for which the force majeure condition existed. After the force majeure condition has ended, the Agreement shall continue under the same operations and circumstances as existed prior to the force majeure event. 7.3 /vents reasonably within the control of the respective Party shall not constitute force majeure and shall be remedied with the exercise of due diligence. The Parties shall use all reasonable means to remove all contingencies affecting the performance of this Agreement as quickly as is reasonably possible. This clause does not relieve any Party from its obligations to make any payments of amounts then due for previous work or obligations contemplated and performed under this Agreement, and neither Party's time foi performance shall be extended for any event which is reasonably within the control of such Party. VIII. MISCELLANEOUS 8.1 Notices. Any notice requited under this Agreement shall be in writing and shall be duly served when deposited, enclosed with piopei postage prepaid thereon, and duly registered or certified, return receipt requested, in a United States Post Office, addressed as specified below If mailed, any notice of communication shall be deemed to be received three (3) days aftei the date of deposit in the United States mail. Unless otherwise provided in this Agreement, all notices shall be delivered at the following addresses THE COUNTY: Kristin R Bulanek Brazoria County Tax Assessor -Collector 111 Fast Locust Angleton, TX 77515 THE CITY: Amy Buckert Johnson Chief Financial Officer City of Pearland 3 519 Liberty Di ive Pearland, TX 77581 8.2 Severability If any term or provision in this Agreement is, for any reason, held invalid, illegal, or unenforceable by any court of competent jurisdiction, the Parties shall by written amendment make it valid, legal, or enforceable; however, if any term or provision in this Agieement cannot be amended to make it valid, legal, or enforceable while still providing the effect desired by both Parties, said teen of provision shall be deemed a separate, distinct, and independent provision, shall be constructed as having never been contained in this Agreement, and shall not affect the validity, legality, or enforceability of the remaining terms and provisions in this Agreement, which shall remain in full force and effect. 8.3 Amendment. No amendment, modification, or alteration of the terms or provisions of this Agreement shall be binding unless it is in writing, references this Agieement, is dated subsequent to the Effective Date of this Agreement, and is duly executed by authorized representatives of both Parties. 8.4 Authorized Representative Each Party to this Agreement represents to the other Party that it is fully authorized to enter into this Agreement and to perform its obligations 5of7 hereunder and that no waiver, consent, approval or authorization from any third party is required to be obtained or made in connection with the execution, delivery, or performance of this Agieement in accordance with its terms, other than those that have been obtained. 8.5 No Joint Enterprise. Nothing in this Agreement shall be deemed or construed by the Parties, nor any thud party, as creating a relationship of principal and agent, partnership, joint enterprise, common enterprise, joint venture, or joint owners between the Parties. This Agreement does not and shall not be construed to entitle either Party or any of their respective officials, employees, or agents, if applicable, to any benefit, privilege, or other amenities of employment from the other Party. 8.6 Successors and Assigns. Neither Party may assign, or transfer its interest in or obligations under this Agreement in whole or in part, without the prior written consent of the other Party. This Agreement binds and is for the sole and exclusive benefit of the Parties and their legal successors, including, without limitation, any successor governmental agency or entity to either Party. 8.7 Governing Law. This Agreement shall be governed by and construed in accordance with the laws and court decisions of the State of Texas. 8.8 Exclusive Jurisdiction and Venue hxclusive jurisdiction and venue for all legal actions related to this Agreement shall be in Brazoria County, Texas. The Parties waive any objection to the adjudication of all court actions related to this Agreement in Brazoria County, Texas. 8.9 Authorship This Agreement shall not be construed in favor of or against any Party on the basis that the Party did or did not author this Agreement. 8.10 Titles or Headings. Any titles or headings of sections and paragraphs in this Agieement are included solely for convenience, shall not be considered a part of the Agreement, shall not in any way serve to modify or restrict any term or provision, and shall not be considered in ascertaining intent 8.11 Including Wherever the word "including" is used, it is deemed to mean "including, without limitation." 8.12 Counterparts. This Agreement may be executed in one or more counterparts, all of which together will be deemed an original. [Signature Page to Follow] 6of7 IN WITNESS WHEREOF, the Parties have caused this Agreement to be executed by their following authorized officers and made this Agreement effective as of the last date listed below: BRAZOR I A C 'Y, TEXAS: By: Date: By: Date: L.M. "Matt" Scbesta ir. COUNTY JUDGE —Z-f wie3 ffi ' 1 1 11'1 t. 1 ..i Ulal'cic �r ► 1 -' it TAX ASSESSOR .OLLEC 1~OI( • CITY Or PEARLANL), TEXAS: By: Ire it I:p er Interim City Manager Date: 2//ilia,23 7 of