R-79-189 - 1/25/1979THAT:
RESOLUTION NO. I
WHEREAS, the Round Rock Independent School District and the
City of Round Rock wish to share the cost of assessing and collecting
taxes, and
WHEREAS, the Round Rock Independent School District has sub-
mitted a contract to the City for its approval, and
WHEREAS, the Council of the City of Round Rock wishes to
enter into said contract with the Round Rock Independent School
District, now therefore
BE IT RESOLVED BY THE COUNCIL OF THE CITY OF ROUND ROCK, TEXAS,
The Mayor is hereby authorized and directed to execute on
behalf of the City, a contract with the Round Rock Independent School
District which provides for the sharing of tax assessing and col-
lection costs; a copy of said contract is attached hereto and made
a part hereof for all purposes.
Resolved this 45 day of January, 1979.
ATTEST:
JO NE LAND, City Secretary
ROBERT G. GRIFF': , Mayor
City of Round R.ck, Texas
THE STATE OF TEXAS X
X
COUNTY OF WILLIAMSON X
Whereas, the City of Round Rock, Texas, duly authorized
thereto by the provisions of Article 1066b, Vernon's Texas
Civil Statutes, has by resolution duly adopted authorized
the Tax Assessor, Board of Equalization and Tax Collector of
the Round Rock Independent School District to act as Tax As-
sessor, Board of Equalization and Tax Collector respectively
for the City of Round Rock, Texas, and
Whereas, the Round Rock Independent School District has
agreed that its Tax Assessor, Board of Equalization and Tax
Collector may act as the Tax Assessor, Board of Equalization
and Tax Collector respectively for the City of Round Rock,
Texas,
Now, therefore, for and in consideration of the herein-
after stated promises and agreements the following contract
and agreement is entered into by and between the City of Round
Rock, Texas, a Texas Municipal corporation, hereinafter called
the City, and the Round Rock Independent School District, an
independent school district duly organized and existing under
the laws of the State of Texas, hereinafter called the School
District, as follows:
1. The term of this contract is from February 1, 1979
• to January 31, 1980
2. The Tax Assessor of the School District shall assess
all property subject to taxation within the City for taxes
for the City for the year 1979 in accordance with the ap-
plicable laws of the State of Texas and the charter and or-
dinances of the City. Such property shall be assessed at not
more than the value for which it is assessed for taxing pur-
poses by the School District. Should the City determine that
a different percentage of market value should be utilized for
tax assessment purposes for the City than is used for the
School District, nevertheless the same basic fair market val-
ue shall be used for both City and School District to deter-
mine the assessed value for tax purposes.
N -1-
3. The City shall determine and fix the percentage of
fair market value to be used for tax assessment purposes and
the tax rate to be applied to such assessed value for taxes
of the City and shall inform the Tax Assessor of the School
District as to such determination by the City.
4. The Board of Equalization of the School District shall
serve as the Board of Equalization of the City and its duties
for both the City and the School District shall be performed
concurrently without the necessity of holding separate hear-
ings for property owners in the City and in the School Dist-
rict.
5. After the tax rolls have been prepared and approved
the Tax Collector shall mail tax notices to property owners
whose property has been assessed for taxes and shall there-
after collect such taxes as may be paid. The Tax Collector
shall pay over to the depository of the City such taxes as
may be collected as they are collected and shall perform
other duties of a tax collector for the City.
6. The Tax Collector shall furnish such tax certificates
as may be required by law covering taxes due both the City
and the School District to those applying for same in due
course of business, but shall be entitled to make such charges
to those applying for such certificates as are permitted by law.
7. In the event it becomes necessary to file suits for
the collection of delinquent taxes due the City and the School
District both City and School District shall cooperate in
necessary action to file and prosecute such suits, at which
time some mutual agreement will be reached concerning pro-
ration of the payment of costs and expenses incurred in bring-
ing and prosecuting such suits.
8. The City shall pay the School District a fee which shall
be a percentage,of the Tax Office Budget for expenditures. This
percentage is to be based on a comparison of total market value
of properties on the City Tax Roll to market value of properties
on the School District Tax Roll with payment not to exceed $50,000
for servicesto be performed by the Tax Assessor, Board of Equali-
zation, and Tax Collector of the School District, on -half of which
-2-
shall be due and payable on or before
November' 1, 1979 , and
the remaining one -half of which shall be due and payable on or
before
May 1, 1980
9. The.City shall notify the School District Tax Office
of the tax rate no later than August 15, 1979.
10. The School District, its Tax Assessor, Board of Equal-
ization and Tax Collector shall have and exercise any and all
rights conferred by the provisions of Article 1066b, Vernon's
Texas Civil Statutes, in the performance of their duties im-
posed by this agreement.
11. Upon the termination of this contract for any reason
the City shall be entitled to have such tax records of the
School District's tax department reproduced as may be desired
by officials of the City. Such reproduction shall be furnished
by the School District to the City with reasonable diligence
and the City shall pay to the School District the cost of such
reproduction.
12. Appropriate officials of the City shall have access
to the tax records of the School District during the period
of this contract at reasonable times during normal office
hours.
13. If this contract is not accepted by January 31, 1979
this offer is null and void.
This agreement is signed and executed this a 5 day of
7 a/v14..cvu / 979 , by and on behalf of the City of Round Rock,
Texas, and the Round Rock Independent School District acting by
and through the Mayor and the Superintendent of Schools respec-
tively duly authorized thereto.
CITY OF ROUND ROCK, TEXAS
BY:
Bob
Mayor
ATTEST:
ROUND ROCK INDEPENDENT
SCHOOL DISTRICT
BY
Noel Grisham
Superintendent of Schools
ATTEST:
4 0.1 /20t./
J nne Land, City Secretary Secretary, Board of Trustees