CM-2025-127 - 5/9/2025 PENDING SIGNATURE FROM
OTHER PARTY
STATE OF TEXAS §
§ REIMBURSEMENT AGREEMENT
COUNTY OF WILLIAMSON §
This Reimbursement Agreement ("Agreement") is made by and among the Williamson
Central Appraisal District ("WCAD"), the City of Round Rock, Texas ("City"), and Williamson
County, Texas ("County") (each a "Party" and collectively the "Parties"), acting by and through
their authorized representatives.
RECITALS:
WHEREAS, WCAD is a defendant in that certain lawsuit Lakeside Apartments Round
Rock, TX, LLC et al. v. WCAD;No. 24-2170-C395 pending in the District Court of Williamson
County, Texas in which Plaintiffs appeal the determinations of the Appraisal Review Board of
WCAD denying certain protests, challenges the actions of WCAD and the Chief Appraiser of
WCAD denying exemptions from ad valorem taxation for multiple tax years for certain properties
within WCAD the subject of such action(the"Lawsuit"); and
WHEREAS, for purposes of this Agreement the Lawsuit shall mean and include any
additional claims and/or tax years added to the Lawsuit and any other cause of action filed by
Plaintiffs against WCAD asserting the same or similar claims for exemption from ad valorem
taxation for real property and improvements owned, operated, or controlled by such parties; and
WHEREAS, the exemption from ad valorem taxation for the properties the subject of the
Lawsuit and the exemption from ad valorem taxation for similar situated properties will cause a
loss of ad valorem tax revenue to the County and the City, including other participating taxing
units in WCAD; and
WHEREAS, WCAD's legal and other costs of defense of the Lawsuit for the tax years at
issue and for future tax years (the "Litigation Costs") has impacted the WCAD approved budget
and will negatively impact future WCAD budgets while such Lawsuit is pending; and
WHEREAS, City and County find that the denial of the exemption from ad valorem
taxation for the properties the subject of the Lawsuit is of utmost importance and have agreed to
reimburse to WCAD the Litigation Costs as set forth herein;
NOW THEREFORE, in consideration of the mutual covenants set forth herein,and other
valuable consideration,the sufficiency and receipt of which are hereby acknowledged,the Parties
agree as follows:
PAGE 1 REIMBURSEMENT AGREEMENT
WILLIAMSON CENTRAL APPRAISAL DISTRICT,CITY OF ROUND ROCK,AN D WILLIAMSON COUNTY
4938-3193-1191
Article I
Term; Termination
Term. This Agreement shall commence on the last date of execution hereof("Effective
Date") and continue until the entry of a final non-appealable judgement has been entered in the
Lawsuit("Expiration Date").
Article II
Ligation Costs Reimbursement
2.1 Share of Litigation Costs. Beginning on the Effective Date and continuing during
the term of this Agreement, City and County each agree to share the Litigation Costs up to an
amount of$100,000.00 each utilizing their tax rate to determine their portion of the Litigation
Costs as set forth below:
Tax Rates 2024
Williamson County - 0.355670
RFM-0.044329
Round Rock City-0.360000
Total Tax Rate (City and County)= .759999
County portion=(.355670+.044329)/.759999= .5263 or 52.6%
City portion= .360000/.759999= .4737 or 47.4%
City and County shall each pay their respective share of the Litigation Costs to WCAD within
thirty (30)days after receipt of a written invoice or statement from WCAD.
The Parties hereby agree that any additional funding over and above the amount of$100,000.00
from the City and$100,000.00 from the County that may be needed for the Litigation Costs during
the term of this Agreement must be agreed to, in advance, by the Parties pursuant to a written
amendment.
2.2 WCAD shall, on a calendar monthly basis provide City and County with a written
invoice which shall provide: (i) the total amount of Litigation Costs incurred by WCAD during
the then ending calendar month; and (ii) the amount of such Litigation Costs to be paid by each
the City and County.
Article III
Miscellaneous
3.1 Entire Agreement. This Agreement constitutes the sole and only agreement among
the Parties and supersedes any prior understandings written or oral agreements between the Parties
with respect to this subject matter.
PAGE 2 REIMBURSEMENT AGREEMENT
WILLIAMSON CENTRAL APPRAISAL DISTRICT,CITY OF ROUND ROCK,AN D WILLIAMSON COUNTY
4938-3193-1191
3.2 Assignment.No Party may assign this Agreement without the prior written consent
of all the Parties.
3.3 Successors and Assigns. Subject to the provisions regarding assignment, this
Agreement shall be binding on and inure to the benefit of the Parties to it and their respective heirs,
executors,administrators, legal representatives, successors, and permitted assigns.
3.4 Governing Law. The laws of the State of Texas shall govern this Agreement
without regard to any conflict of law rules; and venue for any action concerning this Agreement
shall be in the State District Court of Williamson County, Texas. The Parties agree to submit to
the personal and subject matter jurisdiction of said court.
3.5 Amendments. This Agreement may be amended by the mutual written agreement
of the Parties.
3.6 Severability. In the event any one or more of the provisions contained in this
Agreement shall for any reason be held to be invalid, illegal,or unenforceable in any respect,such
invalidity, illegality, or unenforceability shall not affect any other provisions, and the Agreement
shall be construed as if such invalid, illegal, or unenforceable provision had never been contained
in it.
3.7 Notice. Any notice required or permitted to be delivered hereunder may be sent by
first class mail, courier, or by confirmed facsimile to the address specified below,or to such other
Party or address as either Party may designate in writing, and shall be deemed received three (3)
days after delivery or on the day actually received if sent by courier or otherwise hand delivered:
If intended for WCAD,to: With a copy to:
Attn:Alvin Lankford Attn: Peter G. Smith
Chief Appraiser General Counsel
William Central Appraisal District Nichols I Jackson
625 FM 1460 1800 Ross Tower
Georgetown, Texas 78626-8050 500 North Akard Street
Dallas, Texas 75201
If intended for City,to: With a copy to:
Attn: Brooks Bennett Attn: Stephanie L. Sandre
City Manager City Attorney
City of Round Rock,Texas Sheets& Crossfield,PLLC
221 East Main Street 309 E. Main Street
Round Rock, Texas 78664 Round Rock, Texas 78664
PAGE 3 REIMBURSEMENT AGREEMENT
WILLIAMSON CENTRAL APPRAISAL DISTRICT,CITY OF ROUND ROCK,AN D WILLIAMSON COUNTY
4938-3193-1191
If intended for County,to: With a copy to:
Attn: Steven Snell Attn: Hal C. Hawes
County Judge Williamson County General
Williamson County Counsel's Office
Williamson County Court House 401 W. 6th Street
710 South Main Street, Suite 101 Georgetown,Texas 78626
Georgetown,Texas 78626
3.8 Counterparts. This Agreement may be executed by the Parties hereto in separate
counterparts, each of which when so executed and delivered shall be an original, but all such
counterparts shall together constitute one and the same instrument. Each counterpart may consist
of any number of copies hereof each signed by less than all but together signed by all of the Parties
hereto.
(Signature Page to Follow)
PAGE 4 1 REIMBURSEMENT AGREEMENT
WILLIAMSON CENTRAL APPRAISAL DISTRICT,CITY OF ROUND ROCK,AN D WILLIAMSON COUNTY
4938-3193-1191
EXECUTED this day of ,2025.
WILLIAMSON CENTRAL APPRAISAL DISTRICT
By:
Alvin Lankford, Chief Appraiser
EXECUTED this 9 day of Mai ,2025.
CITY OF ROUND ROCae
By:
Brooks Bennett, City Manage
EXECUTED this day of ,2025.
WILLIMASON COUNTY,TEXAS
By:
Steven Snell,County,Judge
PAGE 5 1 REIMBURSEMENT AGREEMENT
WILLIAMSON CENTRAL APPRAISAL DISTRICT,CITY OF ROUND ROCK,AN D WILLIAMSON COUNTY
4938-3193-1191