HomeMy WebLinkAboutResolution No. 2019-07 RESOLUTION NO. R2019-07
RESOLUTION OF THE CITY OF FRIENDSWOOD
REGARDING TAX ASSESSMENT AND COLLECTION
SERVICES.
WHEREAS, the Texas Property Tax Code, Section 6.22(c) allows the governing body of
a taxing unit authorized to have its own assessor and collector, by official action in the manner
required by law,to require the county to assess and collect the taxes the unit imposes in the county
in the manner in which the county assess and collects its taxes. It further allows the governing
body of the unit to revoke the requirement at any time by the same official action.
WHEREAS, the Texas Property Tax Code, Section 6.23(a)(3) affirms that the county
assessor and collector shall assess and collect taxes on property in the county for the county and
shall also assess and collect taxes on property for another taxing unit if the governing body of the
unit requires the county to assess and collect its taxes.
WHEREAS, the Texas Property Tax Code, Section 6.27(b) provides that the county
assessor collector is entitled to a reasonable fee that may not exceed the actual costs incurred for
assessing and collecting taxes for a taxing unit pursuant to Section 6.23(a)(3).
NOW THEREFORE, BE IT RESOLVED THAT:
Section 1. The City of Friendswood requires the Galveston County Assessor and
Collector of Taxes to perform assessment and collection duties as permitted by the Texas Property
Tax Code 6.22(c)and 6.23(a)(3).
Section 2. The City of Friendswood acknowledges that assessment and collection
services will be performed as outlined in Exhibit A,Assessment& Collection Services, for a fee
of$0.21 per parcel for properties located in Galveston County and $0.97 per parcel for properties
located in Harris County, as approved by Galveston County Commissioners Court at a properly
noticed regular meeting held on March 31, 2015. Billing to occur by January 15th and due and
payable no later than March 1 St each year(unless otherwise negotiated).
Section 3. The City of Friendswood requires notice of any increase by April 1 each
year.
PASSED,APPROVED,AND ADOPTED this the 4th day of March,2019.
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May
ATTEST:
Melinda Welsh, TRMC .O. '' �S •••
City Secretary •
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EXHIBIT A
Assessment & Collection Services
1. Assess and collect appropriate taxes and fees including preparing and mailing a
consolidated tax statement to each property owner owing in excess of$1000 on or before
October 20th of each calendar year,or as soon thereafter as practicable,and collect current
and delinquent taxes on parcels within the jurisdictional boundary of the entity
a) In the event that either County or Taxing Entity fails to adopt and enact a tax rate
prior to the later of October 1st or the 60th day after the date the certified appraisal
roll is received by the taxing unit, the tax rate for County or Taxing Entity shall
be determined in accordance with Section 26.05(c)of the Texas Property Tax Code
so that consolidated tax statements may be prepared for mailing. Neither the
County nor Assessor Collector shall be liable to Taxing Entity for damages
sustained by Taxing Entity due to County or Assessor Collectors failure to
comply with the provisions of this paragraph.
b) Assessor Collector may prepare and deliver separate tax bills for Taxing Entity if
it has not adopted its tax rate by October 1st or the 60th day after the date the
certified appraisal roll is received by the taxing unit. If Taxing Entity has not
adopted its tax rate by such date,and if separate bills are prepared and delivered,
Taxing Entity shall pay the additional costs incurred by Assessor Collector in
preparing and mailing these separate bills.
2. Assess and collect appropriate taxes and fees on supplemental and name and address
changes,provide receipts to customers upon request,prepare and send February,May
(33.07) and September(33.08)notices
3. Disburse daily to the entity and provide requested reports,including daily or monthly
collection reports,showing receipt of all current and delinquent taxes,penalties,interest,
fees collected and tax receivables due by County on the entity's behalf
4. When appropriate,refund overpayment of taxes on entity's behalf and withhold the
amount of the refund from current collections and report on same
5. Process penalty and interest waiver requests (through Commissioners Court)
6. Upon request,provide the most recent assessed values of taxable property received from
the appraisal district for the entity,load and balance same into the County's tax collection
software system
7. In partnership with the entity,develop a schedule for the publication of tax rates,prepare
publications,obtain entity approvals for such,and submit,as required by law in a
newspaper of general circulation(or direct mail to property owners,whichever is least
costly)
8. Calculate the effective and rollback tax rates and provide to entity in a timely manner and in
accordance with Tax Code requirements
9. Invoice entity for tax rate notice publications or mailings and collect publication or mailing
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costs
10. Upon request,provide estimates of current and total tax collection rates
11. Institute collection suits on behalf of entity of delinquent taxes as appropriate with entity's
delinquent attorney
12. Remit appropriate taxes,penalty and interest to Taxing Entity as specified by property
owner (if payable to Taxing Entity then fully to Taxing Entity)and remit fees each month to
entity's delinquent attorney.
13. Upon request,provide a copy of the annual master tax roll of entity showing all current and
delinquent taxes owing by parcel number in electronic format
14. Provide or make available for inspection upon request,any other information affecting the
collection of entity's taxes for the purpose of administration,auditing,reporting or any
such legitimate business purpose
15. Respond to inquiries,correspondence,and requests for research or information on the tax
accounts of each entity or reports requested by audit firms
16. Conduct payment research
17. Additional services may be necessary,such as services associated with a rollback or tax
ratification election. The cost of such additional services will be determined on the same
basis and methodology used to calculate assessment and collection fees. In the event said
election occurs,all parties shall work together to ensure Taxing Entity is able to comply
with the requirements imposed upon it. Taxing Entity refunds due to property owners as a
result of a rollback shall be withheld from then current collections. Taxing Entity agrees to
reimburse County the cost of such additional services within 30 days of receipt of an invoice
from Assessor Collector.
18. In the event Taxing Entity determines it is in its best interest to re-establish its own tax
collection efforts or to engage another taxing entity to collect taxes on its behalf,Taxing Entity
agrees to reimburse County its actual cost,if any,for transferring this information upon receipt
of an invoice from Assessor Collector.
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