R2000-090 08-14-00RESOLUTION NO. R2000-90
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PEARLAND,
TEXAS, AUTHORIZING THE CITY MANAGER OR HIS DESIGNEE TO
ENTER INTO A CONTRACT WITH BRAZORIA COUNTY FOR THE
ANNUAL COLLECTION AND ASSESSMENT OF TAXES FOR THE CITY.
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
Section 1. That certain contract 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 14 day of August ,
A.D., 2000.
ATTEST:
TJNG I' i'I~G - '
APPROVED AS TO FORM:
DARRIN M. COKER
CITY ATTORNEY
TOM REID
MAYOR
CONTRACT FOR TAX COLLECTIONS
EXHIBIT
CITY OF PEARLAND
This agreement is to commemorate certain provisions by which the Tax Assessor-Collector of
the County of Brazoria ("Tax Assessor-Collector") Will assess and collect taxes rendered for and on
behalf of the CITY OF PEARLAND ("City") upon the City'S invocation of Section 6.23 of the Property
Tax Code of the State of Texas.
It is acknowledged and agreed that an annual charge of One-half of One Percent ~.5%) of the
total amount levied by the City each year is a reasonable fee for the City to pay for the annual
assessing and collecting its taxes, not to exceed Thirty-two Cents (8.32) per certified taxpayer
account number currently assessed as the actual costs incurred as provided by the Texas Property
Tax Code 6.27(b), which may be adjusted by the City from time to time, and as such it will be paid by
the City upon receipt of the invoice to be generated by the Tax Assessor-Collector as of December 31
each year. It is also acknowledged and agreed that the District will pay a one-time only charge of
$1.00 for each delinquent account added to the County computer as necessary to assimilate
collections for the City.
I1.
It is acknowledged and agreed that the Tax Assessor-Collector will bill the City on December
31 of each year, including 2000, for the annual charge for assessing and collecting City taxes, and
the City will pay the charge within thirty (30) days after receipt of the invoice for same.
III.
In all matters pertaining to assessment and collection of taxes for the City the Tax Assessor-
Collector shall perform the duties of tax assessment and collection for the City, but the Tax Assessor-
Collector shall not be considered an officer or employee of the City. The Tax Assessor-Collector shall
be responsible for timely and accurate calculation and publication of the effective tax rate and rollback
tax rate for the City and for entering into agreements for the payment of delinquent taxes by
installment as provided by Texas Property Tax Code 33.02.
IV.
The Tax Assessor-Collector will send out all customary notices and billings concerning taxes
owed to the City, and will collect and process through the Tax Assessor-Collector's bank account all
income received therefrom, in the general manner and at the same times in which the Tax Assessor-
Collector assesses and collects taxes for Brazoria County and other entities.
The Tax Assessor-Collector shall remit timely to the City all tax proceeds collected for the
City, "timely" meaning disbursements will be made no less than twice weekly during heavy payment
periods and no less than once weekly during slack 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 slack periOds. Disbursements will be made
by wire transfer, subject to the City bearing any wire-transfer fee required by the agreement then in
effect between Brazoria County and its County Depository.
VI.
The Tax Assessor-Collector will provide the City with monthly and annual reports as required
by Texas Property Tax Code 31.10.
VII.
The Tax Assessor-Collector will provide the City with 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 Brazoda County Tax Office, which
includes the control environment, the accounting system, and the control procedures. These reports
shall be in accordance with Statement of Auditing Standards No. 44, 'Special-Purpose Reports on
internal Accounting Control at Service Organizations," as issued by the American Institute of Certified
Public Accountants.
VIII.
It is acknowledged and agreed 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 6.30. The Tax Assessor-Collector shall cooperate with delinquent tax collection
attorney(s) so designated, and shall have the authority to pay said attorney(s) the fees or commissions
agreed upon between the City and the attorney(s) out of the proceeds received from the collection of
delinquent tax accounts.
IX.
As per Texas Property Tax Code 6.29, the City may require the Tax Assessor-Collector to give
separate bond conditioned on the faithful performance of his/her duties on behalf of the City. In the
event that the City does not require the Tax Assessor-Collector to give separate bond payable to the
City, the Tax Assessor-Collector agrees to provide a copy of existing bonds required by Texas
Property Tax Code 6.28.
This agreement is intended to be in furtherance of and subject to the provisions of Chapter 6
of the Texas Property Tax Code, the Tax Code Generally, and all other Statutory or Regulatory
authority governing the activities and relationship of the Tax Assessor-Collector and the City of
Pearland, and if there be any conflict the rule of law shall prevail over any contrary provision
expressed herein.
This agreement shall be effective September 1, 2000, and shall remain in full force and effect
through August 31, 2001, and shall automatically renew annually thereafter. Either party may
terminate the agreement by giving three (3) months notice.
The City of Pearland and the Tax Assessor-Collector of Brazoria County respectfully request
the Commissioners Court of Brazoria County to approve this agreement respecting the assessment
and collection of taxes for the City of Pearland.
Brazoria County, Texas
CITY OF PEARLAND
~q6n R Erwin~
City Manager
APPROVED BY ACTION OF COMMISSIONERS COURT this
( ~J._/,_J~,v(,~_. ,2000. 0
day of
~ty Judge
Brap~Co~kt~ Texas