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R-92-1756 - 10/6/1992CONTRACT FOR THE COLLECTION OF DELINQUENT TAXES THE STATE OF TEXAS COUNTY OF WILLIAMSON THIS CONTRACT is made and entered into by and between the CITY OF ROUND ROCK on behalf of the CITY OF ROUND ROCK and on behalf of the collector of taxes for its taxing authorities and all authorities for whom it collects delinquent taxes, acting herein by and through its governing body, hereinafter called First Party, and HEARD, GOGGAN, BLAIR & WILLIAMS, Attorneys at Law and STEPHAN L. SHEETS AND ASSOCIATES, P.C., Attorneys at Law, hereinafter called Second Party. I. First Party agrees to employ and does hereby employ Second Party to enforce by suit or otherwise the collection of all delinquent taxes, penalty and interest, on behalf of the CITY OF ROUND ROCK and on behalf of the collector of taxes for its taxing authorities and all authorities for whom it collects delinquent taxes, within the CITY OF ROUND ROCK, owing to the CITY OF ROUND ROCK and the units for which the CITY OF ROUND ROCK collects, provided current year taxes falling delinquent within the period of this contract shall become subject to its terms on the first day of July of the year in which the same shall become delinquent except that suits resolved before the first day of July must include current year delinquent taxes, which are also subject to the terms of this contract. II. Second Party is to call to the attention of the collector or other officials any errors, double assessments, or other discrepancies coming under their observation during the progress of the work, and is to intervene on behalf of First Party in all suits for taxes hereafter filed by any taxing unit on property located within its geographical limits. III. First Party agrees to furnish delinquent tax statements to Second Party on all property within the taxing jurisdiction. Second Party will furnish forms for said statements on request and will assume responsibility for having penalty and interest computed on statements before such statements are mailed to property owners. IV. Second Party agrees to file suit on and reduce to judgment and sale any property located within the CITY OF ROUND ROCK against which a tax lien would prevail provided, First Party will furnish the necessary data and information as to the name, identity, and location of the necessary parties, and legal description of the property to be sold. Second Party agrees to sue for recovery of the costs as court costs as provided by Tex. Prop. Tax Code Sec. 33.48 (Vernon 1979). V. Second Party agrees to make progress reports to First Party on request, and to advise First Party of all cases where investigation reveals taxpayers to be financially unable to pay their delinquent taxes. VI. First Party agrees to pay to Second Party as compensation for services required hereunder fifteen (15) percent of the amount collected of all delinquent taxes, penalty and interest of the years covered by this contract, actually collected and paid to the collector of taxes during the term of this contract as and when collected. All compensation above provided for shall become the property of the Second Party at the time payment of taxes, penalty and interest is made to the collector. The collector shall pay over said funds monthly by check. VII. This contract is drawn to cover a period of three (3) years beginning October 1, 1992 and ending September 30, 1995. First Party shall have the option exercisable at any time that this contract is in force to renew and extend this contract on its identical terms for two (2) additional three (3) year increments commencing October 1, 1995, and October 1, 1998. On termination of this contract, Second Party shall have an additional six months after termination to reduce to judgment all suits filed prior to the date last mentioned, and provided further that Second Party shall handle to conclusion all suits in which trial court judgments are obtained during the period of this contract and which are appealed by any party. In consideration of the terms and compensation herein stated, Second Party hereby accepts said employment and undertakes the performance of this contract as above written. First Party shall have the right to sooner terminate this contract for cause, giving thirty (30) days' written notice of such intention, with a statement of the cause or reasons for such termination, after giving Second Party a reasonable opportunity of explaining or rectifying the same. In case of such termination, Second Party shall be entitled to receive and retain all compensation due up to the date of said termination. VIII. This contract is executed on behalf of First Party by the presiding officer of its governing body who is authorized to execute this instrument by order heretofore passed and duly recorded in its minutes. WITNESS the signatures of all parties hereto in triplicate originals this, the L ... ay of Da " It"' , AD 1992, WILLIAMSON COUNTY, TEXAS. CITY OF ROUND ROCK HEARD, GOGGAN, BLAIR & WILLIAMS B 7#4 / B MIKE ROBINSON — • L MAYOR PARTNER STEPHAN L. SHEETS AND ASSOCIATES, P.C. WHEREAS, the City Council wishes to retain attorneys to collect delinquent ad valorem taxes for the City of Round Rock, and WHEREAS, the law firms of Heard, Goggan, Blair & Williams and Stephan L. Sheets and Associates, P.C. have submitted a joint proposal to continue collecting the City's delinquent taxes, and WHEREAS, the Council wishes to accept the joint proposal of the two law firms, Now Therefore BE IT RESOLVED BY THE COUNCIL OF THE CITY OF ROUND ROCK, TEXAS That the Mayor is hereby authorized and directed to execute on behalf of the City a contract with Heard, Goggan, Blair & Williams and Stephan L. Sheets and Associates, P.C. for the collection of delinquent taxes, a copy of said contract being attached hereto and incorporated herein for all purposes. RESOLVED this 6th day of October, 1992. ATTEST: JO RS10062A E LAND, Secretary RESOLUTION NO. 1'156k, MIKE ROBINSON, Mayor City of Round Rock, Texas CONTRACT FOR THE COLLECTION OF DELINQUENT TAXES THE STATE OF TEXAS COUNTY OF WILLIAMSON THIS CONTRACT is made and entered into by and between the CITY OF ROUND ROCK on behalf of the CITY OF ROUND ROCK and on behalf of the collector of taxes for its taxing authorities and all authorities for whom it collects delinquent taxes, acting herein by and through its governing body, hereinafter called First Party, and HEARD, GOGGAN, BLAIR & WILLIAMS, Attorneys at Law and STEPIIAN L. SHEETS AND ASSOCIATES, P.C., Attorneys at Law, hereinafter called Second Party. First Party agrees to employ and does hereby employ Second Party to enforce by suit or otherwise the collection of all delinquent taxes, penalty and interest, on behalf of the CITY OF ROUND ROCK and on behalf of the collector of taxes for its taxing authorities and all authorities for whom it collects delinquent taxes, within the CITY OF ROUND ROCK, owing to the CITY OF ROUND ROCK and the units for which the CITY OF ROUND ROCK collects, provided current year taxes falling delinquent within the period of this contract shall become subject to its terms on the first day of July of the year in which the same shall become delinquent except that suits resolved before the first day of July must include current year delinquent taxes, which are also subject to the terms of this contract. II. Second Party is to call to the attention of the collector or other officials any errors, double assessments, or other discrepancies coming under their observation during the progress of the work, and is to intervene on behalf of First Party in all suits for taxes hereafter filed by any taxing unit on property located within its geographical limits. III. First Party agrees to furnish delinquent tax statements to Second Party on all property within the taxing jurisdiction. Second Party will furnish forms for said statements on request and will assume responsibility for having penalty and interest computed on statements before such statements are mailed to property owners. IV. Second Party agrees to file suit on and reduce to judgment and sale any property located within the CITY OF ROUND ROCK against which a tax lien would prevail provided, First Party will furnish the necessary data and information as to the name, identity, and location of the necessary parties, and legal description of the property to be sold. Second Party agrees to sue for recovery of the costs as court costs as provided by Tex. Prop. Tax Code Sec. 33.48 (Vernon 1979). V. Second Party agrees to make progress reports to First Party on request, and to advise First Party of all cases where investigation reveals taxpayers to be financially unable to pay their delinquent taxes. VI. First Party agrees to pay to Second Party as compensation for services required hereunder fifteen (15) percent of the amount collected of all delinquent taxes, penalty and interest of the years covered by this contract, actually collected and paid to the collector of taxes during the term of this contract as and when collected. All compensation above provided for shall become the property of the Second Party at the time payment of taxes, penalty and interest is made to the collector. The collector shall pay over said funds monthly by check. VII. This contract is drawn to cover a period of three (3) years beginning October 1, 1992 and ending September 30, 1995. First Party shall have the option exercisable at any time that this contract is in force to renew and extend this contract on its identical terms for two (2) additional three (3) year increments commencing October 1, 1995, and October 1, 1998. On termination of this contract, Second Party shall have an additional six months after termination to reduce to judgment all suits filed prior to the date last mentioned, and provided further that Second Party shall handle to conclusion all suits in which trial court judgments are obtained during the period of this contract and which are appealed by any party. In consideration of the terms and compensation herein stated, Second Party hereby accepts said employment and undertakes the performance of this contract as above written. First Party shall have the right to sooner terminate this contract for cause, giving thirty (30) days' written notice of such intention, with a statement of the cause or reasons for such termination, after giving Second Party a reasonable opportunity of explaining or rectifying the same. In case of such termination, Second Party shall be entitled to receive and retain all compensation due up to the date of said termination. VIII. This contract is executed on behalf of First Party by the presiding officer of its governing body who is authorized to execute this instrument by order heretofore passed and duly recorded in its minutes. WITNESS the signatures of all parties hereto in triplicate originals this, the day of AD 1992, WILLIAMSON COUNTY, TEXAS. CITY OF ROUND ROCK HEARD, GOGGAN, BLAIR & WILLIAMS By: By: MIKE ROBINSON OLIVER S. HEARD, JR. MAYOR PARTNER STEPHAN L. SHEETS AND ASSOCIATES, P.C. DATE: October 2, 1992 SUBJECT: City Council Meeting, October 6, 1992 ITEM: 9.A. Consider a resolution authorizing the Mayor to enter into a contract for the collection of delinquent taxes. STAFF RESOURCE PERSON: Steve Sheets STAFF RECOMMENDATION: Retain the firm of Heard, Goggan, Blair to continue the collection process of the City's delinquent ad valorem property taxes. The collection process is funded by the 15% collection fee added to delinquent tax accounts. Performance Report On Delinquent Ad- Valorem Tax Collections For CITY OF ROUND ROCK Jointly submitted by: Heard, Goggan, Blair & Williams ATTORNEYS AT LAW Tower Life Building, Tenth Floor San Antonio, Texas 78205 (512) 225 -6763 (800) 876 -6144 and Stephan L. Sheets and Associates, P.C. ATTORNEYS AT LAW 309 E. Main Street Round Rock, Texas 78664 (512) 255 -8877 September, 1992 / A_ IGB4V TABLE OF CONTENTS Letter of Transmittal i I. Performance Summary 1 II. Scope of Services 4 III. Data Processing Resources 8 IV. Biographical Information 9 V. Community Service 34 VI. Appendices 35 A. Statistical Information B. Workplan for the City of Round Rock C. Taxpayer Assistance Forms D. Press Release on Fifth Circuit Court of Appeal Decision CLIVER5 HEARD, 5R. .1915-1977, OLIVER S. HEARD, JR. THOMAS S. GOGGAN, III STEPHEN 5. BLAIR JIM BLAIR LESLIE H WILLIAMS, JR 9 ENNETTJ ROBERTS,JR, HAROLD°.PUTmAN, JR LU PE ZAMARRIPA ALBERT W HARTm AN, 111 CLAYTON E M YFIELD STEPHEN T, 5E645 0114560E CANALES JOYCE A. LANGEN EGGER Mr. Robert L Bennett, Jr. City Manager City of Round Rock 221 E. Main Round Rock,Texas 78664 RE: Performance Report Dear Mr. Bennett: HEARD, GOGGAN, BLAIR & WILLIAMS ATTORNEYS AT LAW TOWER LIFE BUILDING TENTH FLOOR SAN ANTONIO, TEXAS 78205 15121225-6763 FAX 15121 225-6410 September 8, 1992 STCNAH GORGON OEMETR SA SAMPSON CLI E. K.NG FTON F DOUGLASS, 111 CHRISTOPHERL PHILL•0 REBECCA P, BUST4MAN)E MICHAELW, 55E05 RICHARD.. STRIEBER KARL E HAYS BRIAN K DAVIS LEAH L. B SK ELAINE PRAPPAS COuNSE- RICHARD 0 005 GEORGE J. PRAPP45 Heard, Goggan, Blair & Williams and St�phen L Sheets & Associates are pleased to present this report regarding the collection of property taxes owed to the City of Round Rock. Our purpose is to summarize our collection activities on behalf of the City and to overview our collection strategies as we continue to represent the City. We take seriously the responsibility of collecting delinquent taxes so that the City will have the necessary revenues to continue providing services to the citizens and families the City serves. Through monthly and six month workplans we initiate collection activities that meet the individual collection needs of the City. We place special emphasis on assisting taxpayers who make the effort to meet their financial responsibilities. Thus we believe our firm provides the City with an effective collection program that is aggressive, but fair. We value the opportunity to represent City of Round Rock and pledge our continued commitment to ensure the effective collection of the City's taxes. If you have any questions regarding our firms' services, please feel free to contact us. OSH:am Kindest personal regards. Sincerely, HEARD, Si0 GAN, BLAIR & WILLIAMS OLIVER S. cc: ivfr (Davi Kautz, Director of Finance - Sle hen L. Sheets HOUSTON 5 AUSTIN 3000 CITICORP CENT( ILIA NA CENTRE AUSTIN, TEXAS HOUSTON. TEXAS 7700 2323801 BRYAN ST. T. AUSTIN.TEXASXA5 78 78701 01 17131655.9191 DALLAS. TEXAS 75201 15121478 -7727 FAX 17131655.0905 12141880 -0089 FAX15121 478-0150 FAX12141 754-7167 FORT WORTH OIL & GAS B LD.. 5U ITE 1414 309W. 71H ST. FORT WORTH .TEXA5 76102 18171877-45E19 FAX 1817)877080( BROWNSVILLE 3505 BOCACHICA SUITE 160 BROW NSVILLE. TEXAS 78521 15121544-2661 FAX 15121 544 -3319 HGB4V PERFORMANCE SUMMARY COLLECTION RESULTS I The figures below represent actual collections as compared to the outstanding delinquency for th City of Rock during the current three year contract period. The amount of delinquent taxes turned over for collection has decreased over the past three years. Nevertheless, collections have remained consistently high when compared to the turnover amount. Total Delinquent Base Tax $478,372 $477,513 $444,970 Current Year Delinquent Turnover $256,069 $212,877 $175,556 $270,202 $206,388 July -June Collections YEAR 1: July 89 - June 1990 $345,410 TAX ROLL ANALYSIS I YEAR 2: YEAR 3: July 90 - June 1991 June 91 - July 1992 A complete analysis of City of Round Rock delinquent tax roll is provided in Appendix A of this report. The analysis breaks down the City's roll by type of property, size of accounts, distribution of accounts and degree of delinquency. To further breakdown the roll, we have grouped the City's accounts by the status of each account in the collection process. This analysis is continued on the following page. STATUS STATUS OF ACCOUNTS AS OF AUGUST, 1992 BASE TAX, PENALTY NUMBER OF ACCOUNTS AND INTEREST CLEAR ACCOUNTS 620 $231,903 LAWSUIT 140 253,361 BANKRUPTCY 179 145,423 BAD ADDRESS 117 22,115 EXEMPT PROPERTY 24 62,841 STATUTE OF LIMITATIONS 25 2,913 OTHER 26 29,826 TOTAL ACCOUNTS ON FILE 1,131 $748,382 MAILINGS 1 To ensure proper taxpayer notification before forced collection efforts are initiated, the following mailings were initiated on behalf of the City of Round Rock during the period beginning August 1989 to present. Type of Mailing First Notification Second Notification Third Notification First Notification Second Notification First Notification Second Notification Third Notification First Notification COLLECTION SPECIALISTS I Letters Mailed: Date Number Dollar Amount 08 -14 -89 749 $314,985 10 -16-89 518 234,121 02 -16-90 375 131,359 08 -13 -90 800 292,520 03 -07 -91 474 122,416 08 -23 -91 1,073 232,256 12 -05 -91 636 119,762 03 -20 -92 554 92,688 08 -19 -92 620 231,903 Complex accounts, usually involving corporations or real estate developers, are turned over for special handling by collections specialist. Their years of research and collections experience enable them identify contacts within the respective corporate organization who have the authority to resolve problems and make payment on the taxes due. Their efforts 2 result in the collection of thousands of dollars in Round Rock on an annual basis that may not otherwise be collected unless forced collection or costly litigation efforts are initiated. RESEARCH 1 All accounts that are identified with problems that impedes the collection of taxes are turned over to our Research Department. These accounts are grouped together and sorted in a high dollar down order to maximize collection efforts. Common types of problem accounts included those with bad address; ownership or title problems; accounts involved with bankruptcy, federal agencies, or probate; and accounts involving appraisal problems or defunct corporations. LITIGATION 1 HGB &W and Stephen L Sheets & Associates have a very thorough and systematic litigation program. Before a lawsuit is filed the proper ownership and title research is conducted to ensure all parties with interest in the property are notified of pending litigation. Each lawsuit is inputted into HGB &W's Case Tracking System (CATS) which is designed with the logic to monitor the movement of each case through to judgment and sale. Type of Property Interventions TOTAL July 1991 - June 1992 LAWSUITS FILED FROM SEPTEMBER 1991 - JUNE 1992 Number of. Accounts Dollar Amount Original Petitions 22 $26,127.88 23 $30,326.21 45 $56,454.09 CITY OF ROUND ROCK LAWSUIT DISPOSITIONS+ Number of Judgments Dollar Amount 20 $24,394.47 3 HGB4`V SCOPE OF SERVICES HGB &W has been collecting delinquent taxes in Williamson County since 1983 and on behalf of City of Round Rock since 1987. HGB &W is a San Antonio based company with 15 office locations throughout the state. We have developed a very successful delinquent tax collection program which has resulted in the collection of more tax dollars, by far, than any other delinquent tax firm in the State of Texas. We are proud of the system and resources we have developed statewide, which enables us to better serve the City of Round Rock. HGB &W has associated with the local firm of Stephan L. Sheets and Associates, P.C. to represent City of Round Rock in the collection of delinquent taxes. Mr. Sheets and Mr. Charles Crossfields' familiarity with the City of Round Rock Judiciary, District Clerk and their respective administrative staffs, as well as the local court rules and procedures ensure an efficient and equitable collection program for the City. Mr. Sheets and Mr. Crossfield are available to personally and promptly respond to any questions regarding the delinquent tax collection program. WORKPLAN 1 The San Antonio management team designs a six month and monthly workplans to achieve the collection goals for the City of Round Rock. These workplans are used to direct our collection, research an litigation efforts to the highest dollar and most problematic group of accounts. Our monthly workplan activities include a combination of: • Analysis of the Delinquent Tax Roll • Mailing of Notification Letters To Targeted Accounts • Research of Title Ownership and Address • Telephone Collections on Complex or Problem Accounts ■ Filing and Prosecution of Lawsuits ► Sheriff Sales and Seizures • Bankruptcy and Federal Agency Collection Procedures • Assistance and Counseling to Taxpayers A proposed workplan for the City of Round Rock is provided in Appendix B herewith. A graphic overview of HGB &W's collection process is provided on page 7. While our overall collection process remains the same, we continually make every effort to enhance our procedures and strategies to be effective in meeting the challenges of tomorrow. 4 TAXPAYER ASSISTANCE I We place great emphasis on its Taxpayer Assistance Program. Every call or letter we receive from your taxpayers presents an opportunity create goodwill and collect the taxes due City of Round Rock. Our staff is trained to respond to taxpayer needs and concerns with politeness and professional courtesy. Written and verbal information is available to taxpayers in both Spanish and English. Copies of our taxpayer assistance forms and brochures are provided in Appendix C of this report. TAXPAYER NOTIFICATION A successful collection program must begin with proper notification of delinquency to taxpayers. As soon as delinquent accounts are turned over to us in July of each year, we mail a personalized letter to every eligible delinquent account. Within approximately sixty days a second notification of delinquency is mailed to those who failed to respond to the first notification. Thereafter, smaller more specialized letters are mailed to target accounts depending on the needs of the City. These specialized mailings may include multiple property owners, absentee owners, business taxpayers, first time or repeat delinquents etc. Our collection program is designed to ensure that all taxpayers receive at least five written notices of delinquency prior to judgment and sale of property. LITIGATION 1 We initiate every possible effort to collect a delinquent account without resorting to legal action, however in some cases legal action is the only viable method to collect the City's taxes. Every lawsuit we file on behalf of the City is prosecuted through to judgment, and sale if necessary. Fortunately most lawsuits are resolved and taxes are paid before a judgment is taken seeking the foreclosure and sale of the property. To manage the volume of litigation throughout the City, we have developed a state of the art case tracking system with the logic to move each lawsuit we file through the court system. Our system enables our attorneys and legal assistants to process a greater of volume of litigation with more personalized attention to the taxpayers involved. BANKRUPTCY 1 Currently the City of Round Rock has 179 accounts representing approximately $145,000 in delinquent taxes. We provide the City complete representation in bankruptcy 5 matters as part of our basic legal service, at no additional cost to the City. Our firm is uniquely positioned to respond immediately to any developments in bankruptcy because of our statewide network and resources. Our bankruptcy program is designed to be pro - active. This enables us to aggressively pursue the collection of delinquent ad valorem taxes in bankruptcy. Many firms conduct only reactive programs, involving simply the filing of a proof of claim with the Bankruptcy Court. A reactive collection system often results in delay or even loss of taxes. When a taxpayer files for bankruptcy, Federal law supersedes State law and controls the disposition of claims for payment of delinquent taxes. Our bankruptcy program is structured to actively file necessary court pleadings, negotiate with debtors and preserve the secured status of our clients' claims. We routinely join in Motions to Lift Automatic Stay, oppose Motions to Sell Free and Clear of Lien and otherwise appear in bankruptcy court on behalf of our clients. FEDERAL AGENCIES I HGB &W has been a leader in Texas in overcoming the obstacles created by the RTC/FDIC to collect ad valorem taxes for local government. Due to our aggressive efforts and success in the court room, the RTC/FDIC has begun to work with us to pay taxes due to the City of Round Rock and other clients throughout Williamson County and Texas. The Financial Institutions Reform, Recovery and Enforcement Act of 1989 (FIRREA) placed significant restrictions on the collection of delinquent taxes from the Resolution Trust Corporation (RTC), formerly the FSLIC, and from the Federal Deposit Insurance Corporation (FDIC). Essentially Federal law prohibits collection suits against the RTC and FDIC except under limited circumstances. We have actively challenged the provisions of FIRREA which restrict the collection of taxes by local governments. Through HGB &W's efforts, court rulings have preserved the status of local governments tax liens and have assured, in most cases, the ultimate payment of taxes on accounts owned by the FDIC or RTC. A press release from our most recent court victory is provided in Appendix D herewith. 6 Mailing Heard, Goggan, Blair, Fr Williams Delinquent Tax Collection Process Next Cycle i 1 4c HGBS`v DATA PROCESSING RESOURCES such technological developments. We have pioneered the applica- tion of high technology to the delin- quent tax collection process when we entered the field in 1980 to represent Williamson County. Since that time we have invested more than $10 million in computer resources and technology to develop a collection system that meets the changing environment of the collec- tion process. Taxing entities of all sizes throughout Texas have benefited from our technology, especially smaller to medium -sized jurisdictions who would otherwise not be able to solely support HGB &W developed DELTAX, a software developed and refined by our own staff through years of actual use, to support all aspects of the delinquent collection system. This system interfaces with our Taxpayer Assistance Program, taxpayer notification mailings, research, litigation, tax roll analysis and management reporting. CATS or Case Tracking System is HGB &W's on -line lawsuit management system monitors each case that is filed in the Williamson County court system. CATS has the logic to determine the next legal step required to move each case through to judgment. Pending lawsuits are grouped together according to action required and routed to a legal assistant for document preparation. The legal assistant utilizes CATS to generate all legal documents and correspondence required by the firm and the courts. Until the developments and managements of pending lawsuits was a labor intensive job, now preparing 500 judgments, together with other legal pleadings and accompanying letters envelopes, etc. is done in a matter of hours. HGB &W computer network system retains complete history of all collection activities related to each delinquent account. The system maintains address changes, increases and decreases in base tax owed, mailing dates written or verbal inquiries from taxpayers and any other information that is pertinent to the account. As we serve City of Round Rock and over 250 other jurisdictions throughout Texas, we continuously endeavor to develop, test, apply and perfect our computer technology. As new procedures are introduced, every client benefits from these new ideas and develop- ments. 8 HGB4 V BIOGRAPHICAL INFORMATION As the state's most successful law firm collecting delinquent taxes, we employ a statewide staff of approximately 300 people of varying backgrounds who are drawn upon to serve the City of Round Rock. Oliver S. Heard, Jr. is the firm's managing partner in the San Antonio region. Richard Strieber is the firm's regional managing attorney. Mr. Heard and Mr. Strieber, along with Karl Hays and Harold Putman, Jr., will be the attorneys assigned to represent the City of Round Rock. Mrs. Daisy Power serves as the firm's San Antonio Office Manager supervising over 100 staff members and up to 125 persons during peak periods. Mrs. Power is a certified public accountant who was previously with the accounting firm of Touche Ross & Company. The firm's data processing department, under the supervision of Mr. Richard Pachecano, coordinates mailings and provides tax roll analyses for the City. The law firm Stephan L. Sheets and Associates, P.C. has associated with HGB &W to jointly represent the City of Round Rock in the collection of delinquent taxes. Stephan Sheets and Charlie Crossfield are the two attorneys who will advise HGB &W of the special needs that are unique to Williamson County and assist the firm when necessary with accounts involved in litigation and bankruptcy. Brief biographies of the name partners, the attorneys, and our management, data processing, tax administration, support services, and accounting personnel who will serve the City of Round Rock are found below. HGB &W Partners: Oliver S. Heard, Jr., Managing Partner, was admitted to the Bar in 1967 after receiving his B.A. in Government and J.D. from the University of Texas at Austin. He graduated from Central Catholic Marianist High School in San Antonio. Mr. Heard oversees all of the firm's activities including litigation, data processing, mailings, legislative initiatives and general firm policy. He is Past Chairman of the Board of Trustees of the Texas Bar Foun- dation, Past Chairman of the Board of Directors of the State * Bar of Texas, Past Chairman of the Texas Board of Legal Specialization, a member and former National Secretary of the American Board of Trial Advocates, and a Fellow of the American Bar Foundation. Mr. Heard has served as Continuing Legal Education Course Director and lecturer for the State Bar of Texas since 1977. He has presented more than 30 papers on ad valorem taxation, real estate, family law, criminal law, settlements, negotiations, and attorney fees for legal seminars and publications across the country. Mr. Heard presently serves as the Legal Ad- visor to the Consul General of Mexico and on the Board of Directors for Central Catholic Marianist High School. Mr. Heard is Board Certified in Family Law and Criminal Law by the Texas Board of Legal Specialization. He served as an adjunct Professor of Sociology for Trinity University from 1973 to 1980. In 1989 he received the San Antonio Humanitarian Award from Central del Barrio. Mr. Heard reside in the Alamo Heights Independent School District. He has more than eleven years of experience in delinquent tax collection. 9 Thomas S. Goggan, III, Partner, was admitted to the Bar in 1967 after receiving his B.A. and J.D. from the University of Texas at Austin. He graduated from Central Catholic Marianist High School in San Antonio, Texas. Mr. Goggan coordinates the firm's legislative activities on behalf of our clients statewide. He also is active in the establishment of the firm's litigation policies and represents our clients at the appellate level in complex tax cases. He is Board Certified in Civil Trial Law by the Texas Board of Legal Specialization, and has litigated complex tax cases, both jury and non jury, in the district courts, the Court of Appeals, the Supreme Court of Texas, and the Supreme Court of the United States. He is a member of the Civil Appellate Law Advisory Commission for the Texas Board of Legal Specialization and has also served on the State Bar's Committees for Continuing Legal Education, Administration for Justice and Administrative Law. Mr. Goggan is an author and lecturer for the State Bar of Texas Professional Development Programs, and lectured on ad valorem taxes for the State Bar Advanced Real Estate Law Course. Mr. Goggan is a co- author of a Matthew - Bender text on ad valorem taxation. He is a member of the State Bar of Texas, Travis County Bar Association, Texas Trial Lawyers Association and American Bar Association. He is a member of the Phi Delta Phi legal fraternity. Mr. Goggan, his wife and two children reside in Austin. He has more than eleven years of experience in delinquent tax collection. • Stephen S. Blair, Partner, was admitted to the Bar in 1967 after receiving his B.A. and J.D. from the University of Texas at Austin. Mr. Blair serves as the Affirmative Action Officer of the firm and assists in the firm's legislative initiatives. He served for years as a counsel to the Texas Education Foundation, Inc., where he gained substantial experience in administering multimillion dollar government contracts. Also, he was the Affirmative Action Officer for the Foundation. Mr. Blair is a former Assistant District Attorney for Jefferson County. He is admitted to practice before the U.S. District Court, Northern District of Texas. Mr. Blair has lectured on ad valorem taxation for the State Bar and is a co- author of a Matthew - Bender text on ad valorem taxation. He is a member of the State Bar of Texas, Travis County Bar Association and Texas Trial Lawyers Association. Mr. Blair and his wife and two children reside in Austin. He has eleven years of experience in delinquent tax collection. Jim Blair, Partner, was admitted to the Bar in 1967 after receiving his B.A. from the University of Oklahoma and his J.D. from the University of Texas at Austin. Mr. Blair assists in the designing and formulating of firm litigation policies and data processing capabilities. He was The Assistant District Attorney for the City of Amarillo Tax Division for two years, Judge of the Municipal Court, City of Amarillo for two years, the Assistant District Attorney for Randall County, Texas, for two years and has been in private practice limited to ad valorem tax collections for twenty years. He is admitted to practice before the U.S. District Court in the Northern and Southern Districts of Texas. He is a member of the Texas Association of Assessing Officers, International Association of Assessing Officers, Texas Association of School Administrators, and the Texas Tax Assessor's Association. He has been a lecturer for the T.A.A.O. Continuing Education Programs, Texas Association of School Boards and Texas Association of School Administrators. Mr. Blair and his wife reside in The Woodlands. He has 23 years of experience in delinquent tax collection. 10 Leslie H. Williams, Jr., Partner, was admitted to the Bar in 1969 after receiving his B.B.A. from Texas Tech University and his J.D. from St. Mary's University. Mr. Williams supervises the overall customer service provided by the firm to each of our clients. He entered in private practice with the firm of Culton, Morgan, Britton & White of Amarillo, Texas, for four years. He served as Vice - President, General Counsel, and Secretary of a Cargill subsidiary, Excel Corporation, in Wichita, Kansas, for eleven years where he was an officer and head of the legal department. Mr. Williams was Editor of the St. Mary's Law Journal. He has judged Moot Court competitions for South Texas School of Law. Mr. Williams is a life member and committeeman of the Houston Livestock Show and Rodeo. He is a member of the State Bar of Texas and Kansas, Houston Bar Association, Houston Downtown Chamber of Commerce and American Bar Association. Mr. Williams resides in the Alamo Heights Independent School District. He has more than eight years of experience in delinquent tax collection. Stephan L Sheets and Associates. P.C., Attorneys San Antonio Attorneys Stephan L Sheets, President and Sole Stockholder of Stephan L Sheets and es, P.C., was admitted to the Bar in 1975 after receiving his B.A. in English and J. form the University of Texas at Austin. Mr. Sheets oversees all of the firm's litigation acti'ities He is admitted to practice before the U.S. District Courts of the Western District of Texas. Mr. Sheets has practiced law in Williamson County for sixteen years and has served as City Attorney for the City of Round Rock since 1977. He is a member and former president of the Williamson County Bar Association. Charles D. Crossfteld, Associate of Stephan L Sheets and Associates, P.C., since 1987. Mr. Crossfield was admitted to the Massachusetts Bar in 1980 and the Texas Bar in 1982. He received his B.A. in 1972 from Knox College and his J.D. in 1980 from Western New England College. Mr. Crossfield has practiced law in Williamson County for ten years and is a former Assistant County Attorney for Williamson County. He serves as City Attorney for the City of Elgin, and a member and Director of the Williamson County Bar Association. Richard Strieber, Regional Managing Attorney, was admitted to the Bar in 1985 after receiving his B.A. from Incarnate Word College and his M.A. and J.D. from St. Mary's University. Mr. Strieber joined the firm in 1985 and is responsible for the management of collection programs and procedures for all Williamson County area clients. He has co- authored numerous articles for State Bar Continuing Legal Education seminars on issues of land use by local governments, ad valorem taxation and family law and marital property. Mr. Strieber has had an article on characterization of marital property published in the Baylor Law Review. He is admitted to practice before the Federal Bar, Western District of Texas. Mr. Strieber is a member of the State Bar of Texas, San Antonio Bar Association, American Bar Association, Texas and American Trial Lawyers Association, Texas Young Lawyers Association and Phi Alpha Delta legal fraternity. He resides in the Alamo Heights Independent School District. He has six years of experience in delinquent tax collection. 11 Karl E. Hays, Attorney, was admitted to the Bar in 1985 after receiving his B.A. in Political Science from the University of Texas at San Antonio where he was a Presidential Scholar and his J.D. from St. Mary's University School of Law where he was involved in Moot Court competitions. He attended grade school in North East ISD and graduated from Churchill High School in 1979. Mr. Hays has been with the firm since 1988 and is responsible for bankruptcy and complex tax litigation for Bexar County. Prior to joining the firm, he was in private practice and gained extensive experience in consumer litigation. Mr. Hays is admitted to practice before the U.S. District Court, Western District of Texas. He is a member of the American Bar Association, the San Antonio Bar Association, Texas Trial Lawyers Association and the San Antonio Young Lawyers Association. He is Board Certified in Civil Trial by the Texas Board of Legal Specialization. Mr. Hays is an Elder and Kindergarten Sunday School Instructor at the Covenant Presbyterian Church and is a board member of the San Antonio Community Council of Churches. He resides in the North East Independent School District. Rebecca P. Bustamante, Attorney, was admitted to the Bar in 1984 after receiving her B.A. and M.A. from Incarnate Word College and her J:D. from St. Mary's University. She practices general law (family, real estate and personal injury) and has been employed with HGB &W for more than seven years. Ms. Bustamante was previously a bilingual teacher in the San Antonio Independent School District and a teacher /administrator in the South San Antonio ISD. She is a member of the American Bar Association, the Texas State Bar, San Antonio Bar Association and Texas State Teachers Association. She is also a member of the PTA, Congressional Club, and the Democratic Congressional Wives Forum. Ms. Bustamante resides in the North Side Independent School District. Clifton F. Douglass, III, Attorney, was admitted to the Bar in 1982 after receiving his B.A. from the University of Texas at Austin and his J.D. from St. Mary's University. Mr. Douglass has been with the firm since 1986 and is responsible for litigation involving commercial real estate. He has served as Senior Vice President and General Counsel for First State Savings and In -House Counsel for Governor Clements. During visits to the Alamo City, Mr. Douglass served as Sight Advance Coordinator with the Secret Service for President Reagan in 1984 and Presidential Candidate George Bush in 1988. Mr. Douglass is a member of the State Bar of Texas, Texas Trial Lawyers Association, San Antonio Bar Association and the San Antonio Young Lawyers Association. He serves on the Board of Santa Rosa Children's Hospital, Board of the Order of the Alamo, and has served as Chairman of the 1990 and 1991 Cattle Barons' Gala for the American Cancer Society. Mr. Douglass is also a member of the German Club. While at the University of Texas he was a member of the Texas Cowboys where he served as President. He is a member of the Sigma Alpha Epsilon social fraternity. Mr. Douglass resides in the Alamo Heights Independent School District. Harold Putman, Jr., Attorney, was admitted to the Bar in 1964 after receiving his B.A. in 1961 and J.D. in 1964 from St. Mary's University. He attended grade school in the Alamo Heights ISD and graduated from Alamo Heights High School. Mr Putman has been with HGB &W for 11 years and serves the needs of clients in Bexar County and the South Texas Regional Area. He is Board Certified in Civil Trial and Personal Injury Trial Law by the Texas Board of Legal Specialization, has been admitted before the U.S. Court of Appeals, 12 Fifth Circuit and U.S. District Court, Western and Southern Districts of Texas. Mr. Putman resides in the Alamo Heights Independent School District. He has eleven years of experience in delinquent tax collection. Richard R. Orsinger, Of Counsel Attorney, was admitted to the Bar in 1975 after receiving his B.A. and J.D. from the University of Texas at Austin. Mr. Orsinger has served as Course Director and Lecturer for many State Bar Continuing Legal Education Institutes and Seminars. He directed the first Texas Academy of Family Law specialist Annual Trial Institute in 1987. He has presented more than 25 papers on Marital Property, Interstate Jurisdiction and Enforcement and Appeals. He has served on the State Bar Committees for Pattern Jury Charge and Family Law and the Texas Board of Legal Specialization Family Law Advisory Commission. Mr. Orsinger is a Fellow for the American Academy of Matrimonial Lawyers and a member of the San Antonio Family Lawyers Association. He is Board Certified in Family Law and in Civil Appellate Law by the Texas Board of Legal Specialization, and is an active trial lawyer in other areas of practice. Mr. Orsinger is admitted to practice before the U.S. Supreme Court; U.S. Court of Appeals, Fifth Circuit; U.S. District Court, Southern and Western Districts. He is a member of the State Bar of Texas, San Antonio Bar Association, and American Bar Association. He resides in the King William District in the San Antonio Independent School District. Statewide Attorneys DeMetris Aquilla Sampson, Managing Attorney - Dallas County, was admitted to the Bar in 1980 after receiving her B.B.A. and her J.D. from the University of Texas at Austin. She also received her L.L.M. (Taxation) from Southern Methodist University School of Law. She is a regional partner of the firm and is responsible for general ad valorem tax litigation in the North Texas area. Her previous experience includes serving as an Assistant City Attorney for the City of San Antonio, serving as Chief Counsel to the Texas House of Representatives Judicial Affairs Committee, serving as an Assistant District Attorney in Dallas County. A former President of the Dallas Association of Black Women Attorneys, she has been active in the Dallas Bar Association, the Dallas Women Lawyers Association, the J.L. Turner Legal Association. She is also a member of the State Bar of Texas. Ms. Sampson resides in Dallas and.has four years of experience in delinquent tax collection. Stephen T. Meeks, Managing Attorney - Tarrant County, was admitted to the Bar in 1975 after receiving his B.B.A. and J.D. from Baylor University where he was President of the Student Bar and a member of Phi Alpha Delta legal fraternity. Mr. Meeks is responsible for managing the Tarrant County collection program. He teaches 'The Texas Property Tax System," and education course designed by the firm and certified by the Texas Education Agency for school board member accreditation. He has been engaged in the private practice of law in Tarrant County since 1975 and has served on the YMCA Board of Directors. He has served on the Hurst - Euless- Bedford Independent School District Board of Trustees where he also served as Secretary. Mr. Meeks is admitted to practice before the U.S. District Court, Northern District of Texas. He is a member of the State Bar of Texas and Tarrant County Bar Association. Mr. Meeks resides in Fort Worth and has four years of experience in delinquent tax collection. 13 Joyce Langenegger, Managing Attorney - Houston, was admitted to the Bar in 1976 after receiving a B.A. and J.D. Cum Laude from Baylor University. She has been with HGB &W for three years and is responsible for all aspects of the Houston Regional Office including collections, litigation, research and administration. Ms. Langenegger was previously general counsel for Title U.S.A. Insurance Corporation. She is a member of the Texas Bar Association and the Woman's Club of Houston. Ms. Langenegger is a bereavement volunteer at the Hospice at the Texas Medical Center and volunteers in the Mentorship Program at Marshall Middle School. She resides in Houston, Texas. Clayton Mayfield, Managing Attorney - Jefferson County & East Texas, was admitted to the Bar in 1974 after receiving his B.A. from Prairie View A & M University and his J.D. from Texas Southern University, Thurgood Marshall School of Law. Mr. Mayfield teaches 'The Texas Property Tax System ", an education course designed by the firm and certified by the Texas Education Agency for school board member accreditation. He has served in the Judge Advocate General's Corps, as a Captain in the U.S. Army, and in private practice in Jefferson County. Mr. Mayfield is admitted to practice before the U.S. Court of Appeals, Fifth Circuit; U. S. District Court, Eastern District of : Texas; and U.S. Court of Military Appeals. Prior to joining the firm in 1988, he was a partner with the firm of Davis, Mayfield and Baugh in Beaumont where he gained extensive experience in real estate, probate, family and criminal law. His community involvement includes Board of Sickle Cell Anemia Association, Co- Chairman of Friendship Beaumont, YMCA Board of Directors, MHMR Board and the United Negro College Fund. He is a member of the Jefferson County Bar Association, Jefferson County Black Lawyers Association, and the American Bar Association. Mr. Mayfield resides in Beaumont, Texas, and has four years of experience in delinquent tax collection. Bennett J. Roberts, Jr., Managing Attorney - Gulf Coast area, was admitted to the Bar in 1958, after receiving his L.L.B. from the University of Texas at Austin. He is admitted to practice before the U.S. District Court of the Southern District of Texas. Mr. Roberts is responsible for tax litigation and appraisal district representation in the Gulf Coast area. Prior to joining the firm in 1987, Mr. Roberts was in private practice for 32 years where he gained extensive experience in oil and gas, real estate, and securities law. He is a member of the State Bar of Texas and Houston Bar Association. Mr. Roberts resides in Conroe, Texas. Christopher Lee Phillippe, Managing Attorney - Rio Grande Valley, was admitted to the Bar in 1983 after receiving his B.A. from the University of Missouri and his J.D. from the South Texas College of taw where he was on the Dean's List. He is admitted to practice before U.S. Supreme Court; U.S. Court of Appeals, Fifth Circuit; U.S. Court of Appeals for the Federal Circuit; U.S. District Court, Southern District of Texas; U.S. Tax Court; and U.S. Court of International Trade. Mr. Phillippe is responsible for tax litigation in the Rio Grande Valley. He is a former Assistant County Attorney for Montgomery County and former City Attorney for the City of Montgomery. He served on the Board of the Industrial Communication Council, International Association of Business Communication. He received the Award of Excellence by the Society of Technical Communication. Mr. Phillippe is a member of the State Bar of Texas, Cameron County Bar Association, Texas Trial Lawyers 14 Association and the Association of Trial Lawyers of America. He resides in the City of Point Isabel and has five years of experience in delinquent tax collection. Michael W. Deeds, Attorney, was admitted to the Bar in 1984 after receiving his B.A. from the University of Houston where he was President of the Mortar Board Honor Society and J.D. from St. Mary's School of Law. In 1980 Mr. Deeds was selected to the Who's Who Among Colleges and Universities. Mr. Deeds was employed with HGB &W in 1989 and has coordinated a statewide bankruptcy program that has significantly increased the amount of taxes collected in the bankruptcy courts. Mr. Deeds has been a featured speaker for many tax assessor groups regarding tax collection strategies and activities relating to the RTC and other federal agencies. He also teaches "The Texas Property Tax System ", an education course designed by the firm and certified by the Texas Education Agency for school board member accreditation. He gained extensive experience in bankruptcy, lender liability and collections when he worked for three years in private practice with the San Antonio law firm of Daniels & Daniels. Prior to joining the firm he worked for Exxon Co., U.S.A., where he was responsible for maintenance and acquisition of producing properties for Exxon. He is admitted to practice before U.S. District Court in the Southern, Northern and Western Districts of Texas. Mr. Deeds is a member of the American Bar Association, State Bar of Texas, Texas Trial Lawyers Association and Texas Young Lawyers Association. He resides in Dallas and has five years of experience in delinquent tax collection. Sydna H. Gordon, Attorney, was admitted to the Texas Bar in 1977 after receiving her B.A. from East Texas State University and her J.D. from Southern Methodist University. Ms. Gordon represents the firm in litigation involving the RTC in addition to appearing before regular tax dockets. She teaches The Texas Property Tax System ", an education course designed by the firm and certified by the Texas Education Agency for school board member accreditation. She has been engaged in the private practice of law in Garland, Texas, and has also served as Senior Attorney for the Federal Reserve Bank of Dallas. Mrs. Gordon is currently a trustee for the Garland Independent School District, having served as President, Vice- President and Secretary of the Board. She is admitted to practice in the U.S. Fifth Circuit Court of Appeals, U.S. District Court, Northern District, and the U.S. District Court, Eastern District. Her community involvement includes fundraising for Garland YWCA, President of the American Association of University Women (Garland branch), former Director of the Garland Chamber of Commerce, and Exchange Club of Rowlett. Mrs. Gordon is a member of the Texas Bar Association, Garland Bar Association, Executive Women of Dallas, Texas Association of School Boards, North Texas Area Association of School Boards, and Texans for Local Control of Public Education. Ms. Gordon resides in Garland and has five years of experience in delinquent tax collection. William I. King, Attorney, was admitted to the Bar in 1979 after receiving his B.A. and J.D. from the University of Houston. For the past four years Mr. King has been an advisor for the firm's operations and bankruptcy program. He has served as President and Chairman of Title, U.S.A., Inc., a national title company with offices in Houston. Mr. King is active in Gulf Coast community affairs including the United Negro College Fund, the Juvenile Diabetes Foundation and the Texas Land Title Association. He resides in Houston and has four years of experience in delinquent tax collection. 15 Elaine Prappas, Attorney, was admitted to the Bar in 1989 after receiving a B.A. from the University of Texas and a J.D. from the South Texas College of Law. She joined the firm this year with eight years of experience in delinquent tax collection. She is a member of the State Bar of Texas, Texas Young Lawyers Association, Fort Bend County and Houston Bar Associations, and Harris County Ad Valorem Tax Attorneys Association. Ms. Prappas is on the Board of Trustees for the Avondale House for Autistic Children in Houston, Texas. She resides in Houston, Texas. Leah Bisk, Attorney, was admitted to the Bar in 1987 after obtaining a B.M. and J.D. from the University of Texas at Austin. She joined the firm this year to handle bankruptcy and other tax litigation. Ms. Bisk gained previous civil litigation experience while working with the law firm of Fisher and Cain in Houston, Texas. She is a member of the State Bar of Texas, Houston Bar Association and Texas Trial Lawyers Association. She has one year of delinquent tax collection experience and resides in Houston, Texas. Brian K. Davis, Attorney, was admitted to the Bar in 1986 after receiving his B.A. from Oklahoma Baptist University and his J.D. from the University of Tulsa. Prior to joining the firm this year, Mr. Davis practiced for three years with the firm of Ross & Hartley, P.C., where he gained extensive experience in bankruptcy and ad valorem tax litigation. Mr. Davis participated in Leadership Arlington through the Greater Chamber of Commerce. He is admitted to practice before the U.S. District Court, Northern District of Texas. Mr. Davis is a member of the Tarrant County and Tulsa County Bar Associations, the Tarrant County Young Lawyers Association and the State Bar of Texas. He resides in Arlington and has five years of experience in ad valorem tax law. Lupe Zamarripa, Attorney, was admitted to the Bar in 1973 after receiving his B.A. from the University of Texas at Austin and his J.D. from the Georgetown University Law Center. Mr. Zamarripa has been with the firm since 1984 serving the needs of our clients in Bexar County and the South Texas Regional Area. He has served as Special Assistant Attorney General, as Special Counsel to the Texas Secretary of State and as Special Assistant to the Governor. Mr. Zamarripa also served as political reporter for the Daily Journal in Carcas, Venezuela. He serves on the Board of Directors for the Aus Symphony, Board of Directors for Travis County Shelter for Abused Infants and Children and is General Counsel for the Texas Partners of the Americas. Mr. Zamarripa is also a volunteer for the St. Vincent de Paul Society which aids disadvantaged families and children in the Austin area. He participated in Leadership Austin through the Greater Chamber of Commerce and Texas Lycum, a statewide network of leaders in Texas who promote a better Texas. Mr. Zamarripa resides in Austin, Texas, and has seven years of experience in delinquent tax collection. Olivero E. Canales, Attorney, was admitted to the Bar in 1977 after receiving his B.S. and J.D. from the University of Texas at Austin. He has been admitted to the U.S. Court of Appeals, Fifth Circuit, and U.S. District Court, Western and Southern Districts of Texas. He served as Chairman of the Admissions and Grievances Committee for the U.S. District Court, Southern District. He has served as First Assistant District Attorney of Webb County, and also as Assistant County Attorney for Webb County, Texas. Mr. Canales resides in Laredo and has five years of experience in delinquent tax collection. 16 George Prappas, Of Counsel Attorney, was admitted to the Bar in 1964 after receiving his B.A. in History and M.E. from the University of Michigan and J.D. from the South Texas School of Law. Mr. Prappas has been in private practice since 1967 with the firm of Prappas and Prappas specializing in ad valorem tax litigation. He has represented more than 60 taxing authorities in the collection of delinquent ad valorem taxes. Mr. Prappas is admitted to practice before the U.S. Supreme Court, Fifth Circuit U.S. Court of Appeals and the U.S. District Court, Southern District of Texas. He is a member of the State Bar of Texas and Houston Bar Association. Mr. Prappas has 27 years of delinquent tax collection experience and resides in Houston, Texas. Certain attorneys with the firm have been awarded a Certificate of Special Competence in various areas, including Civil Trial Law, Family Law, Criminal Law, Personal Injury Trial Law and Civil Appellate Law, as noted above. Except as noted, the attorneys listed are not certified by the Texas Board of Legal Specialization. No designation has been made by the Texas Board of Legal Specialization for a Certificate of Speciar Competence in the area of delinquent tax collection. HGB &W Management /Administration David J. Dartez, Systems Operations Manager, started with the firm eleven years ago and was instrumental in coordinating the development of the first computer technology designed for the collection of delinquent taxes on behalf of the firm. He continues to monitor the firm's development of new software technology and improvements on existing systems. Further, he coordinates technology transfer among our regional offices. Mr. Dartez provides consulting services to our clients on their software and computer needs for tax collection and other governmental functions. He has served as Director of Information Services for Bexar County, Project Leader for Philco -Ford at NASA's Manned Spacecraft Center and was Senior Systems Analyst for the City of Houston. Mr. Dartez resides in the San Antonio Independent School District. Gregory DeWinne, C.P.A., Director of Finance, received a B.B.A from St. Mary's University after attending Mount Sacred Heart and Antonian High School in San Antonio, Texas. He has been with HGB &W for more than five years and is responsible for the management of budgets, auditing, payroll, accounts payable and investments for the firm statewide. Before joining the firm, he served as Vice President of Finance for Glastron- Conroy, Ltd., as Audit Manager for Arthur Young and Company, and as Audit Senior for Melton & Melton, CPA's. Mr. DeWinne is a member of the Management Advisory Services Committee, the Texas Society of CPA's and the American Institute of CPA's. He is involved with the Belgian American Club of Texas, the Beethoven Maennerchor and Tau Delta Sigma Fraternity. Mr. DeWinne resides in the Judson Independent School District. Carri L Baker, Client and Public Relations Specialist, holds a B.B.A. degree from Texas A &M University. She has been employed with HGB &W for six years coordinating the firm's marketing and public relations activities. She works with the media and clients around 17 the state to provide public information to the community on the firm's activities. Ms. Baker coordinates the firm's participation with government related associations and other special events. For the Greater San Antonio Chamber she serves on the Government Affairs Council and Education Council Subcommittees. She is a member of TAAO, TACA, TASA, TASBO, Women In Communications, World Affairs Council and the Junior League of San Antonio. She serves on the Cattle Barons' Gala Executive Committee for the American Cancer Society, Easter Seals Rehabilitation Center President's Council, San Antonio A &M Club Board of Directors, 12th Man Foundation Board of Directors and is Chapter Director of the Delta Zeta Sorority at St. Mary's University. She resides in the Alamo Heights Independent School District. Margaret Landholt Power, C.P.A., Manager of Bexar County and South Texas Region Operations, graduated from the University of Texas at San Antonio with a B.B.A. in Accounting and Management after attending St. Anthony School and Incarnate Word High School. For the first two years of employment with the firm she served as Internal Auditor for Statewide Operations. Mrs. Power now manages the daily tax operations with accompanying personnel responsibilities. She prepares budget reports, collection analyses and cash flow projections for HGB &W and prepares analyses for Bexar County jurisdictions. She has more than four years of experience in delinquent tax collection. She was previously employed as Senior Staff Accountant with Deloitte & Touche and as Controller with Property Company of America. Mrs. Power is a member of the San Antonio Chapter of CPA's, the Real Estate Financial Society and the Institute of Management Accountants and works as a San Antonio Museum Association Volunteer. Mrs. Power resides in the San Antonio Independent School District. Nancy Primeaux, Regional Manager, North Texas, holds a B.A. in Plan II (a liberal arts honors program) and a M.S.S.W. in Planning and Policy Development from the University of Texas at Austin. She has experience in Public Administration, having served as the Tax Assessor - Collector for the City of Dallas and Dallas Independent School District, and the Director of the Municipal Court System for the City of Dallas and as the Grants and Contract Manager for Dallas County. Ms. Primeaux manages the tax operations for the firm in the North Texas area. She has been named to the Outstanding Women of Texas and is a member of the Texas Association of Assessing Officers and Association of Women Execu- tives. She has ten years of experience in delinquent tax collection. Ms. Primeaux resides in Dallas, Texas. Roger Ortiz, Regional Manager - Rio Grande Valley Operations, has obtained an AAS Degree in Mid - Management, AAS Degree in Tax Office Administration and has received the designations of R.T.A., C.S. T.A. and C.T.A. from the State Board of Tax Professional Examiners and the Institute of Certified Tax Administrators. He previously served as Tax Assessor- Collector for the City of Brownsville and the Brownsville ISD. Mr. Ortiz has eighteen years of experience in all areas of ad valorem taxation. 18 HGB &W Data Processing Richard H. Pachecano, Director of Data Processing, received a B.B.A. in Accounting and Business Data Systems from the University of Texas at San Antonio after graduating from Memorial High School. He is responsible for the direction and management of all phases of the law firm's computer support organization and manages a staff of 26 computer professionals. Mr. Pachecano also participates in marketing efforts of the firm by working with senior client staff members and elected officials on computer - related issues and conducting or participating in software demonstrations and tax system development workshops. He has been employed with the firm for more than six years. Mr. Pachecano previously served as Deputy Director of Information Systems for Bexar County and as Applications Manager responsible for the County's Financial, Tax Collections and Automobile Registration Systems. He is a member of Texas Association of Assessing Officers and serves as an elected member of the Pastoral Council, an appointed member of the Finance Council and as a volunteer Chairman of the Fiesta Coordinating Committee for festivals at St. Helena's Catholic Church. Mr. Pachecano resides in the North East Independent School District where his three children attend schools. Lloyd Waguespack, C.P.A., Director of Current Tax Systems, received a B.B.A. in Accounting from the University of Houston. He is also a certified Tax Assessor- Collector by the State of Texas. Mr. Waguespack coordinates all current tax operation installations statewide. He was previously Comptroller for the Houston Independent School District and as C.P.A. for Deloitte, Haskin and Sells. Mr. Waguespack is a member of the Texas Association of Assessing Officers, American Institute of C.P.A's and Texas Society of C.P.A.'s. He volunteers for the Student Monitoring Program at Houston ISD. Mr. Waguespack has 14 years of experience in tax collection and resides in Sugar Land, Texas. Terry Houwerzyl, Systems Manager - Ad Valorem Tax, has more than 21 years of Electronic Data Processing experience. He graduated from Grand Rapids College in Michigan with an A.A. in Arts and Sciences. Mr. Houwerzyl directs the design, development and implementation of the UGSA Current Tax System, directs the operations of the firm's Hewlett Packard computer system in support of the current tax operations and supervises the efforts of seven programmers and the Hewlett Packard operations staff. He served as Senior Analyst responsible for programming and installation of the Bexar County Ad Valorem Tax Collection System and served in the U.S. Air Force and as Supervisor of computer operations. Mr. Houwerzyl resides in the Judson Independent School District. Ellen Brander, Systems Manager, received a B.A. from the University of Colorado in Boulder, Colorado. She is responsible for the analysis of software design for Bexar County database and has been employed with HGB &W for more than eight years. Ms. Brander was previously employed with Tower Life Insurance Company as a Programmer /Analyst where she installed and maintained the accounting and cash disbursement systems. She is a contributing member of KLRN, the National Wildlife Federation, the National Wildflower Research Institute and the National Arbor Day Foundation. Ms. Brander resides in the Southside Independent School District. 19 Felix Lopez, Manager of Production and Mailing Control, holds a B.B.A. from St. Mary's University and a M.B.A. from the University of Texas at San Antonio. He attended grade school in San Antonio and graduated from Central Catholic High School. Mr. Lopez is responsible for directing the daily data processing productions functions, controlling and verifying accuracy of mailings and reporting activity and reviewing and analyzing statistical data for all delinquent tax rolls. He supervises nine data processing employees and allocates personnel and equipment resources as needed to complete assigned projects in a timely manner. He also oversees the coordination of all the steps in the mailing process. He has been employed with the firm for more than five years. Mr. Lopez was previously employed at Omni Interest, Inc. as Manager of Data Processing. He participates' in fundraising activities at St. Luke's. Mr. Lopez resides in the Northside Independent School District. Susan Schalk, Programmer, holds a B.S. from Trinity University. She has been with HGB &W for more than six years and is responsible for maintenance and development of current tax systems. Ms. Schalk is a member of the Junior League of San Antonio where she volunteers at the Detoxification Center of San Antonio. She resides in the San Antonio Independent School District. Don O'Brien, Case Tracking System Analyst, holds a B.S. from Miami University of Ohio. He is responsible for implementing the Case Tracking computer system network throughout the regional offices. He analyzes the manual functions required by each office and applies these actions to the system. He then trains the personnel to use the system. Mr. O'Brien also monitors the interaction between data processing and various internal departments within the firm's organization as well as external offices such as the District Clerk's offices and U.S. Postal Service. He has been employed with HGB &W for more than six years. Mr. O'Brien was previously employed as a hardware and software representative for Valcom Computer Center. He resides in the Northside Independent School District. Paula Starnes, Mailing Coordinator, received her B.A. in Management from Southwest Texas State University after attending grade school in the Harlandale ISD and graduating from McCollum High School. She has been employed with HGB &W for more than four years and is responsible for delinquent and current mailings statewide by coordinating delinquent and current tax mailings statewide with the respective client, regional office and post office. Ms. Starnes was previously employed as senior production analyst at Alamo Community College District; She is a member of the San Antonio Women's Chamber of Commerce and serves on the United Way Allocations Panel. Ms. Starnes resides in the San Antonio Independent School District. Melissa Boulch, Reporting Specialist, received an Associates Degree in English from Houston Community College. She has been employed with HGB &W for more than four years and is responsible for compiling and developing reports reflecting delinquent and collection status for all jurisdictions. Ms. Boulch also assists in coordinating monthly mailings and statistical reports of tax roll information. She was previously employed with Kilroy Company of Texas and Superior Oil Company. Ms. Boulch resides in Canyon Lake in the Comal Independent School District. 20 Martin Rangel, Delinquent Systems Manager, received his A.A. from San Antonio College in Computer Sciences and currently is pursuing his B.A. in Computer Science at the University of Texas at San Antonio. He attended grade school in San Antonio and graduated from Holy Cross High School. Mr. Rangel is responsible for researching and analyzing technical information for new delinquent systems and delegating program and /or system modifications of existing systems to other delinquent programmers. He also supervises two other programmers on assignments, time schedules, special projects and requests. He insures that system utility programs modification problems are assessed and reported immediately. Mr. Rangel has been employed with HGB &W for more than six years. He was previously employed as the lead computer operator at GPM Life Insurance Company for five years. Mr. Rangel resides in the Harlandale Independent School District. Metta M. Miller, Network Administrator, received a B.S., Summa Cum Laude, from Widener University in Chester, Pennsylvania. She has been employed with HGB &W for more than five years and is responsible for management of the statewide on -line computer network between HGB &W offices and tax offices. Ms. Miller belongs to the honor society of Phi Kappa Phi and is a volunteer for the Humane Society. She resides in the San Antonio Independent School District. Crystal Blue, Programmer, received a B.B.A. from the University of Texas at San Antonio after attending grade schools in San Antonio and graduating from Southwest High School. She joined the firm this year and is responsible for developing on -line and batch programs for users. Ms. Blue was previously a programmer /analyst in the U.S. Army. She resides in the Harlandale Independent School District. Weldon M. Cagle, Programmer /Analyst, attended Midwestern University in Wichita Falls, Texas. He has been employed with the firm for one year and is responsible for the analysis, development, implementation and maintenance of the current tax system. Mr. Cagle previously worked with the City Water Board and Information Science, Inc. as a program- mer /analyst and at the Education Service Center - Region 20 in the Senior Analyst Systems Division. He resides in the Judson Independent School District. Sandra D. Hernandez, Programmer /Analyst, received an Associates Applied Science Degree in Computer Operations from San Antonio College and is currently pursuing a B.A.A.S. in Management at Southwest Texas State University. She joined the firm this year and is responsible for the analysis, development, implementation and maintenance of delinquent tax systems. She was previously employed at Gill Savings as a programmer and operations support analyst. Ms. Hernandez is a member of the San Antonio Jaycees and resides in the Hidden Meadows subdivision in the Northside Independent School District. Barbara Mangum, Programmer /Analyst, received her B.A. Magna Cum Laude from David Lipscomb College in Nashville, Tennessee, and her A.S. in Business Data Processing Technology from Nashville State Technical Institute. She has been employed with HGB &W for more than five years and is responsible for the analysis, development, implementation and maintenance of delinquent tax systems. Ms. Mangum previously worked at United Methodist Publishing House where she developed and maintained mainframe computer programs. She is a life member of the American Association of University Women. Ms. 21 Mangum resides in the University Oaks subdivision in the Northside Independent School District. Sandra B. Ross, Programmer, received a B.B.A. in Statistics from Southern Methodist University. She is responsible for the maintenance and development of delinquent tax systems and has been employed with HGB &W for almost two years. Ms. Ross was previously employed at Occidental Petroleum as a Programmer /Analyst. She is a member of the Lamar PTA, a volunteer for public television and a leader for both the Girl Scouts and Boy Scouts. Ms. Ross resides in the New Braunfels Independent School District. David Seguin, Programmer, received a B.A. in Computer Science from the University of Texas at Austin after graduating from Harlandale High School. He joined the firm this year and is responsible for programming and testing new current tax systems. Mr. Seguin resides in the North East Independent School District. Angela Shaffer, Programmer /Analyst, received her B.B.A. from the University of Iowa. She has been with HGB &W for more than five years and works with users on current tax systems. Ms. Shaffer also codes, programs, tests and implements new programs and enhancements. She previously worked as a user analyst at Interstate Power Company in Dubuque, Iowa. Ms. Shaffer is a member of the San Antonio Symphony Mastersingers. She resides in the North East Independent School District. Deborah K. Smith, Programmer /Analyst, received a B.S. in Computer Science from the University of Texas at Dallas and is currently working toward a M.B.A. at the University of Texas at San Antonio. She graduated from Roosevelt High School. Ms. Smith has been employed with HGB &W for one year and is responsible for coding, programming and testing on the current tax system programs. She was previously employed as a data processing manager for BPI and worked as a programmer /analyst for DCI and Compucan. Ms. Smith resides in the Northside Independent School District. Robert Hatcher, Production Assistant, received a B.B.A. from Angelo State University and is currently pursuing a Master's Degree at the University of Texas at San Antonio. He has been employed with HGB &W for more than four years and is responsible for computer production of letters and lawsuits using on -line and batch processing based on a magnetic tape inventory. Mr. Hatcher also updates delinquent rolls with information received in our office and then generates reports and statements. He is a member of the MacArthur Park Church of Christ. Mr. Hatcher resides in the North East Independent School District. Kevyn Schneider, System Operator, graduated from Sam Houston State University with a B.S. in Photography, after attending grade school in San Antonio and graduating from John Jay High School. Mr. Schneider is currently pursuing an Associates Degree in Programming. He joined the firm this year and is responsible for operating the Hewlett Packard 3000 System. This entails system and database tuning, backing up data, running all regular and special request jobs and balancing the account. Mr. Schneider was previously an administrative assistant with Edman R. Zink & Associates in charge of computer network management and was the general manager for Taco Cabana, Inc. He resides in the North East Independent School District. 22 Brenda L Irle, Production Assistant, received a B.B.A. from Tarleton State University after attending grade school in Harlandale ISD and graduating from McCollum High School. She has been employed with HGB &W for more than three years and is responsible for the transfer of jurisdictional tape information into the format necessary for the firm's software application to process lawsuits during mailings. Ms. Irle was previously employed with Jordan Ford as a computer operator. She is member of the Madison Hills Baptist Church. Ms. Irle resides in the North East Independent School District. Maria Teresa Martinez, Production Assistant, attended San Antonio College and St. Mary's University. She has been with HGB &W for more than five years and is responsible for processing computer tapes, creating system documentation, and producing reports. Ms. Martinez was previously employed at the University of Texas at San Antonio. She is a volunteer usher at the Majestic Theatre. Ms. Martinez resides in the Northside Independent School District where her son attends school. Lisa Guadiano, Receptionist, attended San Antonio College after graduating from Wheatley High School. She has been employed with HGB &W for more than three years and is responsible for answering the switchboard, distributing the daily production schedule and processing mail. Ms. Guadiano was previously employed at Alamo Community College in the Information Systems Department. She resides in the San Antonio Independent School District. Michelle Kalisek, Administrative Assistant, has been employed with HGB &W for more than eight years. She is responsible for budget allocation distribution and personnel time tracking in addition to typing correspondence and making travel arrangements for the data processing department. Ms. Kalisek was previously employed with Harris, Havins, CPA's. She resides in Pleasanton, Texas. Sara Sanchez, Data Entry Clerk, attended San Antonio College after graduating from Harlandale High School. She has been employed with HGB &W for more than seven years and is responsible for data entry and other office support services. Ms. Sanchez resides in the Harlandale Independent School District where her two children attend school. Andrew Wilson, Data Entry Clerk, graduated from Kansas City Community College in 1987. He started with HGB &W this year and is responsible for data entry of lawsuit information, as well as assiting the file room clerk. Mr. Wilson was previously employed with the Marriott. Juanita Valdez, Data Entry/Magnetic Media Control Clerk, received an A.A.S. in Accounting from San Antonio College after graduating from Fox Tech High School. She has been employed with HGB &W for more than four years and is responsible for .data, entry of lawsuit information. Ms. Valdez was previously employed in the. Work Study Program at San Antonio College. She resides in the San Antonio Independent School District where her two children attend school. Graciela Delgado, Data Entry Clerk, attended St. Phillip's College after graduating from Lanier High School. She joined the firm this year and is responsible for entry of abstract 23 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 and title information for the preparation of lawsuits. Ms. Delgado was previously employed with the Alamo Community College District. She is a member of the PTA and the Church of Christ. Ms. Delgado resides in the San Antonio Independent School District where her son attends school. Jim Ornelas, Courier, graduated from Edison High School. He has been employed with HGB &W for almost two years and performs a variety of duties including assisting in data entry, maintaining scratch tapes and delivering data tapes to the appropriate departments and personnel. Mr. Ornelas resides in the Northside Independent School District where his two children attend school. San Antonio Office Tax Administration: Brian Kelley, Operations Manager, obtained an Associates Degree in 1983 from San Antonio College and attended the University of Texas at San Antonio for two years after graduating from John Jay High School. Mr. Kelley developed the Case Tracking System for our litigation program and is responsible for the maintenance and management of the system for all jurisdictions represented by the law firm in Bexar County. He has worked for HGB &W for more than ten years. Mr. Kelley was previously employed in the Bexar County District Clerk's Office as Supervisor of the Tax Department. He is currently the Secretary for the San Antonio AIDS Foundation. Mr. Kelley resides in the Northside Independent School District. Caryn Lye, Lawsuit Production Manager, graduated from Rice University with a B.A. in Managerial Studies/Political Science and was named to the National Dean's List and the Presidential Honor Roll. While at Rice University, she was captain of the Women's Varsity Volleyball Team and received the Hally Beth Poindexter Award. Ms. Lye supervises eight (8) employees and is responsible for programming and maintaining of Lawsuit Production's automated document preparation system for generating lawsuits for clients statewide. Her department generates more than 25,000 lawsuits on an annual basis. She also coordinates production and filing procedures with Data Processing, HGB &W regional offices and the District Clerk's staff. Ms. Lye has been employed with the firm for seven years. She is a member of Concordia Lutheran Church. Ms. Lye resides in the North East Independent School District where her child attends school. Elaine Mika, Litigation/Research Supervisor, is registered for certification as Tax Assessor - Collector with the State Property Tax Board. Ms. Mika has been with the firm since 1987. She supervises a litigation staff of five (5) legal assistants responsible for the preparation of legal document for the trial process which include judgments, interventions, amended petitions, dismissals /nonsuits, etc. She also supervises a research staff of five (5) legal assistants who are responsible for researching and obtaining service on defendants in the lawsuit. These legal assistants have experience in real estate, deed records and legal research. Ms. Mika was previously the Chief Deputy Tax Assessor- Collector for ten years with the Dewitt County Tax Assessor - Collector in Cuero, Texas. She is a member of the Alamo Area Professional Legal Assistants Association. Ms. Mika resides in the North East 24 Independent School District. Her daughter, Marlene, is presently in the 11th grade at Churchill High School. Mark D. Garlick, Phone Bank/Taxpayer Assistance Supervisor, obtained a B.A. in Spanish from St. Mary's University and a M.A. in English with Honors from the University of Texas at San Antonio. He is responsible for responding to taxpayer inquiries by phone or mail and resolving problems with the Appraisal District and Tax Office. Mr. Gorlick has been employed with HGB &W for nine years. He has taught speech and debate at Central Catholic Marianist High School for eight years. Mr. Gorlick is fluent in Spanish and is a lifelong member of the National Forensic League. He serves as chairman of the Tobin Hill Beautification Committee for the Tobin Hill Neighborhood Association and is a member of the San Antonio Conservation Society. Mr. Gorlick resides in the San Antonio Independent School District. Sharon Perkins, Federal Agency Collections Supervisor/Paralegal, obtained her paralegal certificate from the University of Texas at San Antonio, an Associate of Arts Degree from San Antonio College, and a B.S. Degree from Wayland Baptist University. She is a certified Peace Officer for the State of Texas. Ms. Perkins acts as a liaison with FDIC, RTC, VA, HUD, U.S. Attorney's Office and U.S. Marshall's Service for the collection of complex delinquent accounts. She also monitors federal agency activities and takeovers of financial institutions. Ms. Perkins has been employed with HGB &W for more than four years. She was previously a private investigator for the insurance and legal professions investigating fraud, suspicious loss /arson/theft. Ms. Perkins is a member of the State Bar of Texas Legal Assistants Division and the Texas Peace Officer Association. Ms. Perkins is a member of the PTA at Krueger Middle School where her daughter, Laura, is a student. She resides in the North East Independent School District. David Gonzalez, Phone Collections Specialist, attends the University of Texas at San Antonio where he is working toward a degree in Business Management. He previously attended Cambridge Elementary School, Alamo Heights Junior High School and graduated from Alamo Heights High School. Mr. Gonzalez works with large businesses, mortgage companies and lending institutions in the collection of delinquent taxes throughout Bexar County. His collection efforts amount to $500,000 to $750,000 each month. He coordinates the selection of personal property seizure candidates, assists HGB &W attorneys by researching difficult case files and assists taxpayers who require installment payment arrangements. He has been employed with HGB &W for more than eight years. Mr. Gonzalez supports Easter Seals, March of Dimes and Muscular Dystrophy. He resides in the Alamo Heights Independent School District. Keith Alaniz, Phone Collections Specialist - Regional Jurisdictions, received a B.B.A. from Texas A &M and received a Doctor of Jurisprudence at St. Mary's Law School. Mr. Alaniz works with local Tax Assessors and other government officials assisting to streamline local operations and promoting better efficiency between the jurisdictions and HGB &W. He coordinates the selection of personal property seizure candidates, assists HGB &W attorneys by researching difficult case files and assists taxpayers who require installment payment arrangements. Mr. Alaniz is also responsible for the handling of collections on targeted accounts for South San Antonio ISD. 25 Elsa Diaz, Tax Litigation Assistant, attended Trinity University, the University of Texas at San Antonio and San Antonio College. She has been employed with HGB &W for five years and is responsible for researching and setting cases for sheriffs sales. Ms. Diaz is also the legal aid representative working with the Tax Office on all legal aid clients. She was previously the Loan Document Control Supervisor with Gill Savings. Ms. Diaz resides in the San Antonio Independent School District. Robert Canales, Tax Litigation Assistant, attended the University of Texas at Austin where he majored in economics and minored in government. He joined the firm this year and is responsible for re- issuing and coding citations and conducting research on problem accounts identified by the firm. He was previously employed with the City of Lake Jackson as a tax assistant where he was responsible for taxpayer assistance and posting receivables. Mr. Canales resides in the Northside Independent School District. Sylvia Ann Cavazos, Tax Litigation Assistant, received a B.A. from St. Mary's University in 1990. She joined the firm this year and researches cases and prepares default judgments, prepares agreed judgments and provides bilingual assistance to taxpayers. Ms. Cavazos was previously employed at the St. Mary's University Law Library and at the United Parcel Service. She is a member of the St. Mary's University Campus Ministry Staff, the Pre -Law Society and the Volunteers in Support of Admissions. Ms. Cavazos resides in the North East Independent School District. Leo Devora, Tax Litigation Assistant, received a B.A. in Communication Arts from Texas A &M University in 1991. He joined the firm this year and researches cases and investigates addresses for defendants to be cited, interprets the court process to defendants and accurately files and records, each citation with the District Clerk's Office. Prior to joining the firm Mr. Devora taught at South San Antonio ISD and at Brozos County Detention Center. He is a youth ministry coordinator at St. Clare Church. Mr. Devora is a member of the San Antonio Public Relations Society. Raul Rodriguez, Tax Litigation Assistant, received a B.A. in Public Administration from Our Lady of the Lake University in 1991. Mr. Rodriguez is responsible for filing all interventions and amended petitions and offer taxpayer assistance. He was previously employed with LULAC Scholarship Committee, Inc.. He is a member of Our Lady of the Lake University Student Detention Committee, as well as a member of the Neighborhood Crime Watch Program Committee. David Hafernik, Tax Litigation Assistant, received a B.A. in Anthropology from the University of Texas at San Antonio and has completed one year of graduate school in Anthropology. He attended grade schools in North East ISD and graduated from Robert E. Lee High School. Mr. Hafemik joined the firm this year and is responsible for dismissals /non- suits, partial dismissals and correspondence. He was previously employed with Alexander Utility Engineering as the head illustrator, environmental and cultural analyst and as an Archaeologist for Texas Parks. He has served on the Texas Historical Commission and Center for Archaeological Research at University of Texas at San Antonio: Mr. Hafemik resides in the North East Independent School District. 26 Rebecca S. Longoria, Tax Litigation Assistant, graduated from St. Francis Academy. She has been employed with HGB &W for three years and is responsible for the preparation of legal documents and files necessary in setting cases for trial. Ms. Longoria was previously employed at the Bexar County Tax Office for eight years where she served as Executive Secretary to the Tax Office Manager and Assistant Manager. She resides in the Harlandale Independent School District. Alicia Landers, Tax Litigation Assistant, received a B.A. from Texas Tech University. She joined the firm this year and is responsible for producing amended petitions and interventions. Before her employment with HGB &W she completed an internship at the Bexar County District Attorney's Office. Ms. Landers resides in the North East Independent School District. Ruth Rich, Tax Litigation Assistant, received a B.A. Degree from Long Island University in Brooklyn, New York. She has been employed with HGB &W for 10 years and is responsible for initiating and processing interventions and correspondence, preparing and filing agreed judgments with the Court, distributing copies of our lawsuits for Intervention/Disclaimer to other taxing jurisdictions, and assisting delinquent taxpayers. Ms. Rich was previously employed with the Controllers Institute of America and with the National League for Nursing. She resides in the Northside Independent School District. Kelly Bartoskewitz, Tax Litiagation Assistant - Regional Jurisdictions, receive a B.B.S. from Southwest Texas State University in 1991. She joined the firm this year and is responsible for taxpayer assistance, address research and preparation of lawsuits for 20 regional jurisdictions around the Bexar County area. Ms. Hamrick is a member of Phi Upsilon Omicron, American Council of Consumer Interests and Consumer Interest Association. Stephanie Smith, Trial Assistant - Regional Jurisdictions, received a B.A. in Political Science from the University of Texas at San Antonio. She joined the firm this year and is responsible for the preparation of legal documents and files to set cases for trial and preparing other correspondence for 20 regional jurisdictions around the Bexar County area. Ms. Smith is also responsible for taxpayer assistance and address research. She was previously employed at the Bexar County District Attorney's Office as a research assistant. Ms. Smith is the Pre -Law Chapter Charter President of Phi Alpha Delta at UTSA and is recognized in Who's Who Among College Students. She is also a volunteer at the University of Texas Health Science Center at San Antonio. Ms. Smith resides in the Northside Independent School District. • Charlotte Abshire; Legal Research Assistant, received a B.A. in Political Science from the University of California at San Diego. She joined the firm this year and conducts address research on lawsuits where abstractor's title •information includes incorrect addresses for defendants. Ms. Abshire was previously with the California Public Interest Research Group and mobilized neighborhood support for environmental protection legislation. She is currently pursuing a Masters Degree in Public Administration at the University of Texas at San Antonio where she is a member of the MPA Student Association. Ms. Abshire resides in the Northside Independent School District. 27 Anna R. Herrera, Legal Research Assistant, is a senior at the University of Texas at San Antonio where is working on a B.B.A. in Management/Marketing. She attended grade schools in San Antonio before graduating from Thomas Jefferson High School. Ms. Herrera joined the firm in 1989 and is responsible for research and verification of title for real property accounts and conducts probate research on estate properties. She was previously employed with the Psychological Corporation as a Production Coordinator. Ms. Herrera resides in the San Antonio Independent School District. Barbara J. Rubio, Legal Research Assistant/Taxpayer Assistant, received a B.B.A. in Business Management from the University of Texas at San Antonio after graduating from St. Francis Academy. Ms. Rubio joined the firm in 1990 and is responsible for providing bilingual assistance to taxpayers, researches title information to confirm location for service of citations on pending lawsuits and prepares writ and abstract documentation. She was previously employed as a Communications Specialist at AT &T and as a commercial teller at InterFirst Bank (now NCNB). She resides in the North East Independent School District. Steven T. Saunders, Legal Research Assistant, received a B.A. in Political Science from the University of Texas at San Antonio in May, 1991. He joined the firm this year and conducts title verification and research on delinquent accounts prior to litigation. Mr. Saunders has previous work experience with AT &T as an Account Executive Assistant and with the U.S. Postal Service. He was president of the Pre -Law Association and Secretary of the Political Science Association while at UTSA. Mr. Saunders resides in the Northside Independent School District. Andrea Suzanne Turman, Legal Research Assistant, graduated from Trinity University with a B.A. in Sociology. She joined the firm this year and is responsible for legal service research, address tracking and training new employees. Ms. Turman was previously employed with NBC/NCNB in the Consumer Loans Department. She is involved with Easter Seals. Ms. Turman resides in the Northside Independent School District. Sara Garza, Assistant Supervisor for Lawsuit Production, attended San Antonio College. She is responsible for proofing title reports and assembling lawsuits according to the clerk's specifications. Ms. Garza has been employed with HGB &W for more than eight years. She was previously employed as a secretary with the San Antonio Police Academy. She resides in the San Antonio Independent School District. Christine Gutierrez, Lawsuit Production Coordinator, received a B.A. in Criminal Justice from the University of Texas at San Antonio. She joined the firm this year and is responsible for tracking accounts from the time they are turned over to the firm until a lawsuits is filed. She also verifies and proofs the accuracy of coded title reports. Ms. Gutierrez was previously employed with the Office of the City Attorney of San Antonio. She was awarded an internship from the National Association of Latino Elected and Appointed Officials Program. Ms. Gutierrez resides in the Northside Independent School District. Judith Martin, Lawsuit Production Coordinator, graduated from Abilene Christian High School. She has been employed with HGB &W for more than four years and is responsible for assembling lawsuits according to the clerk's specifications. She also verifies and proofs 28 the accuracy of title reports. She previously worked as a legal secretary for a local attorney. Ms. Martin resides in the North East Independent School District. J.L. McEntire, Phone Collections Specialist, received a B.A. in History/Political Science from Texas A & M University and attended Baylor School of Law in Waco. He is responsible for the collection of complex accounts involved in bankruptcy and federal agencies. He also works with real estate developers owing taxes on multiple properties. Mr. McEntire has been employed with HGB &W for almost one year. He was formerly a probation officer for Be11 County, McLennan County and the United States Government. Mr. McEntire is a certified Texas Peace Officer, hold a lifetime Teachers Certificate and is an ex- paratrooper, 82nd Airborne Division. He is a volunteer for the PTA and the San Antonio Public Library. Mr. McEntire resides the North East Independent School District where his two children attend. Yvonne Ortiz, Lawsuit Production Coordinator, attended the University of Texas at San Antonio after graduating from Ursuline Academy. She has been employed with HGB &W for five years and is responsible for the production and filing of lawsuits, reviewing legal documents to verify defendant and property information and keeping statistical records of tax collections. Ms. Ortiz was previously employed at the Bexar County Clerk's Office and was a substitute teacher in Northside ISD. She resides in the San Antonio Independent School District. Irma Rodriguez, Lawsuit Production Coordinator, received a B.B.A. in Marketing from the University of Texas at San Antonio after graduating from Fox Academic and Technical High School. She has been employed with HGB &W for more than two years and is responsible for the production of lawsuits according to the clerk's specifications, coordination of filing with the clerk's office, review of legal documents to verify defendant and property information and keeping statistical records of tax collections. Ms. Rodriguez is a member of the American Marketing Association and is a member of the Oak Hills Church of Christ and the World of Pentecost. She resides in the San Antonio Independent School District. Caroline Vargas, Lawsuit Production Coordinator, received a B.A. in Political Science from Trinity University after graduating from Incarnate Word High School. She has been employed with HGB &W for more than five years and is responsible for proofreading title reports and legal documents prior to filing. She is also responsible for assembling lawsuits according to the clerk's specifications. Ms. Vargas was previously with the Bexar Appraisal District as a production assistant. She is a member of St. Anthony of Padua Catholic Church. Sharon Humble, Legal Assistant - Lawsuit Production, received a B.A. in Political Science from Southern Methodist University and is currently working on her J.D. at St. Mary's University School of Law. She attended grade school in San Antonio and graduated from Roosevelt High School. Ms. Humble has been with HGB &W for more than one year and is responsible for the production of lawsuits according to the clerk's specifications and verifying citation of service information for defendants. She was previously employed by the San Antonio Development Agency as a research intern and by San Antonio Housing Trust as a research consultant. She is a member of the Bexar County Women's Bar Association 29 Mentor Program and the San Antonio Young Lawyers Association. Ms. Humble is involved with PEACE Initiative and San Antonio Young Republicans. She resides in the North East Independent School District. Yolanda Jimenez, Office Clerk, is a senior at Harlandale High School and assists the Lawsuit Production Department with various clerical duties. Ms. Jimenez joined the firm through her high school Vocational Office Education program. She is involved in the Harlandale High School Spanish Club, Student Council and VOE Club. Ms. Jimenez is involved in fundraising for her church and for the March of Dimes. She resides in the Harlandale Independent School District. Jennifer Ann Aafedt, Trial Setting Clerk, received a B.A. in Spanish from California State University at Fullerton where she was team captain of the California State University Tennis Team. She joined the firm this year and is responsible for setting the Bexar County tax dockets and provides bilingual assistance to delinquent taxpayers. Ms. Aafedt was the scholarship recipient of the Rotary Club of Fallbrook, California, and is a member of the Fallbrook Tennis Club/USTA. She resides in the Northside Independent School District. Francis Xavier Galan, Bankruptcy Clerk - Regional Jurisdictions, received a B.A. from the University of Texas at Austin in 1990 after graduating from Central Catholic High School. He has been with the firm for one and one -half years and is responsible for monitoring all correspondence in bankruptcy cases to protect the interests of taxing authorities, filing motions to preserve the interests of the client, and researching and coding all bankruptcies to preserve automatic stays against tax collection proceedings for 20 jurisdictions in the South Texas area. Mr. Galan previously assisted physicians with their files when he worked as a medical records clerk at the Baptist Hospital. He is a member of the Cuban Cultural Center of San Antonio and the Friends of Latin American Studies and is a life member of the Texas Ex- Students' Association. Mr. Galan resides in the San Antonio Independent School District. Sarah Gilliland, File Clerk, received a B.A. degree in Elementary Education from Trinity University after attending grade school in San Antonio and graduating from Thomas Jefferson High School. She has been employed with HGB &W for four years and is responsible for tracking files and assisting attorneys and litigation assistants at tax dockets. Ms. Gilliland previously taught elementary school in San Antonio ISD. She resides in the North East Independent School District. Tim J. Howard, Clerk/Courier, is currently attending St. Mary's University after attending grade schools in North East ISD and graduating from Churchill High School. He joined the firm this year and is responsible for filing and for transporting documents to various tax offices and other governmental offices. Mr. Howard was previously employed at the Bexar County Law Library. He resides in the North East Independent School District. Dianna Ramos, Title Verification Clerk, graduated from McCollum High School in San Antonio, Texas. She has been employed with HGB &W for more than four years conducting general research and verifications of title for real property accounts. Ms. Ramos was previously employed with JD Mobile Homes as a service manager and worked as a secretary 30 for St. Leonards Church. She resides in the South San Antonio ISD where her three children attend school. HGB &W Support Services Andrea Miletich, Administrative Assistant - Marketing, received a B.S. in Business from Oral Roberts University. She has joined the firm in 1991 and she is responsible for assisting in the preparation of proposals and performance reports for clients. Ms. Miletich also assists in the preparation of presentation materials and information for release to the media. She was previously employed as a billing coordinator and a review appraiser. Ms. Miletich is currently studying her Masters in Business at Our Lady of the Lake University and is looking forward to attending St. Mary's Law School. William M. Merriman, Supervisor of Support Services Staff, graduated from St. Mary's University in 1961 after attending Central Catholic High School. He is responsible for coordinating the efforts of the support services staff and has been employed with HGB &W for four years. Mr. Merriman has 17 years of experience as a radio news reporter and talk show host. He served in the U.S. Army Signal Corps and served in the Korean War. Mr. Merriman is a member of the S.A. Press Club. He serves as Chaplain of Alamo Post American Legion, a board member of the Harp and Shamrock Society of Texas, is a member of the LULAC Council and a member of the Veterans of Foreign Wars. He serves part-time as a ring announcer for professional boxing matches. Mr. Merriman resides in the San Antonio Independent School District. Ann Schupbach, Legal Assistant, received a B.A. in Advertising and Journalism from Southern Methodist University and completed paralegal training from the National Center for Paralegal Training in Atlanta, Georgia. Ms. Schupbach joined the firm this year and is responsible for legal research, drafting and preparation of pleadings, discovery motions and trial documentation. She works with the attorney and client in facilitating case progression. She has previous experience as a paralegal with the Atlanta firm of Warner, Mayoue & Bates, P.C. She volunteers at Planned Parenthood and Legal Aid. Ms. Schupbach is a member of the Legal Assistants Association and Kappa Alpha Theta Sorority. She resides in the Alamo Heights Independent School District. Debra Pape, Legal Secretary, received an A.A. in Business from Charles County Community College in La Plata, Maryland. She has been employed with HGB &W for almost two years and is responsible for the preparation of legal documents, calendaring trial dates and taxpayer assistance. Ms. Pape was previously employed as a secretary at Andrew AFB and McClellan AFB responsible for general typing, travel arrangements and mail correspon- dence. She resides in the Judson Independent School District where her two children attend school. Christopher D. Grove, Support Services Specialist, is attending the University of Texas at San Antonio. He has been employed with HGB &W for more than five years and is responsible for filing court documents, performing legal research and assisting the accounting department in handling banking transactions. Mr. Grove is a member of the Gulf Coast 31 Conservation Association, Boat Owners of America, Billfish Foundation and the Surfrider Foundation Conservation Group. He resides in the Northside Independent School District. Richard E. Hines, Librarian, has been employed with HGB &W for more than one year and is responsible for maintaining the law library and offering support services to members of the firm. He was previously a communications specialist in the U.S. Air Force and was employed by the U.S. Postal Service. Mr. Hines is a member of the VFW and the Masons. He is a councilman at the Good Shepherd Lutheran Church, a junior warden of Pleasanton Lodge #283 and a member of Pleasanton Eastern Star. Mr. Hines resides in Pleasanton, Texas. Gabriel E. Pugliese, Support Services Specialist, has been employed with HGB &W for more than one year and is responsible for delivering legal documents to law office and govern- mental offices. He was previously employed with the Civil Service, Olmsted Air Force Base in Pennsylvania and at Kelly Air Force Base. Mr. Pugliese is a member of the San Antonio Conservation Society, American Legion Post #2, Christopher Columbus Italian Society, and the Italo- American Society. He resides in the Northside Independent School District. Edward J. Rodriguez, Historian, has been employed with HGB &W for five years. He is responsible for maintaining press clippings concerning tax collection efforts on behalf of the firm statewide. He was previously the general manager of Wright Sports for 36 years. Mr. Rodriguez is a member of the Corner Stone Church. He resides in the North East Independent School District. Annalise Bittrich, Receptionist, received a B.B.A. in Elementary education with specializa- tion in Communication Arts from Texas Lutheran College. Ms. Bittrich started with the firm this year and is responsible for greeting incoming guests, transferring incoming calls, providing assistance with general office duties and providing special computer skills to attorneys upon request. She resides in Seguin, Texas. Christa Rash, Receptionist, received a B.B.A. from Southwest Texas State University where she majored in Public Relations and minored in English. She has been employed with HGB &W for three years and is responsible for greeting taxpayers, transferring incoming taxpayer inquiries and distributing mail. Ms. Rash is a volunteer for the Museum Associa- tion. She resides in the San Antonio Independent School District. Mary Finley, Receptionist, is attending San Antonio Community College after graduating from Robert E. Lee High School. She joined the firm this year and is responsible for handling incoming calls and performing various secretarial tasks. Ms. Finley was previously employed at the real estate appraisal office of Suttle and Associates where she was responsi- ble for general secretarial duties and maintenance of database on commercial properties. She resides in the Northside Independent School District. 32 HGB &W Accounting Darbey Wehrle, Accountant, graduated from the University of Texas at Austin with a B.B.A. in Accounting. She has been employed with HGB &W for three years and is responsible for compiling financial statements. Ms. Wehrle was previously employed with the Lower Colorado River Authority as the Regulatory Reporting Coordinator. She is a member of the Olympia Elementary PTO, the Graysa Soccer League, and St. John Neumann Parish. Ms. Wehrle resides in the Judson Independent School District where her son attends first grade. Sandra Cordaway, Accounting Clerk, is a senior at Our Lady of the Lake University after graduating from Highlands High School in 1970. She has been employed with HGB &W for six years and is responsible for accounts payable and receivable. Ms. Cordaway was pre- viously the owner /operator of Shingle Oak Child Development Center. She is a member of the Texas Board of Realtors, Madison PTA, Wood PTA and the Perrin Beitel Little League Parents Auxiliary. Ms. Cordaway resides in the North East Independent School District where her two children attend school. Nancy Clark, Payroll Accountant, obtained a B.B.A. in Accounting from St. Mary's University after graduating from Incarnate Word High School. She has been employed with HGB &W for one year and is responsible for payroll and the preparation and maintenance of insurance and financial statements. Ms. Clark was previously employed with Schertz Finance and First City Bank. She is a member of Sigma Sigma Sigma Social Sorority. Ms. Clark resides in the North East Independent School District. Diane Tennison, Accountant, obtained her B.B.A. in Accounting from the University of Texas at San Antonio after graduating from Samuel Clemens High School. She has been employed with HGB &W for almost six years and is responsible for all aspects of financial accounting for the law office. Ms. Tennison resides in the Judson Independent School District. Alexandra Perry, Accounting File Clerk, is attending the University of Texas at San Antonio working toward her degree in Occupational, Therapy after graduating from John Marshall High School. She has been with the firm for two years and is responsible for filing and assisting the accounting department with daily. .operations._ Ms. Perry resides in the Northside Independent School District. 33 ADOPT -A- SCHOOL kIZI HGB &W adopted Eighth Avenue Elementary School, a largely minority and low- income elementary school rated the sixth lowest academically achieving school in Texas, to help support education throughout the Houston area. More than twenty firm employees volunteered their time to assist teachers and tutor students. In addition to the personal involvement, the firm made a substantial financial contribution which enabled the school to purchase hundreds of badly needed library books and other materials. Mrs. Arthur Adams, Principal at Eighth Avenue, said, "This contribution of time, talent and money has truly benefitted the children at Eighth Avenue." FIELD TRIPS HGB &W sponsors various field trips for children in the Houston and Beaumont areas to tour the Astrodome and area farm facilities and to attend the Houston Livestock Show and Rodeo. Many of these children are able to see for the first time the Astrodome, the Eighth Wonder of the World, and have a hands -on experience with farm animals and livestock. By spon- soring such field trips, the firm is able to help schools expand their educational opportunities for disadvantaged students. Involvement In The Communities We Represent MUSIC EDUCATION HGB &W is the underwriter for the San Antonio Sym- phony's Education Program. The sponsorship allows area high school students to attend symphony performances for $I. Included with the performance is a pre- concert presentation by the concert's conductor and tour of the Majestic Theatre. Thou- sands of students participate in the program, many of whom attend the symphony and the Majestic Theatre for the first time. Al Young, Music Educator for Somerset ISD, said, "My stu- dents were awed by the beauty of the music and the theatre. Our school's participation has increased our community's aware- ness in all the symphony's activities." SCHOLARSHIPS HGB &W makes annual scholarship contributions for purposes of providing incentives to students who maybe disad- vantaged or pursuing a career in law or computer science. These scholarship programs are structured with local foundations and /or school board officials to ensure recipients meet standard scholarship qualifications. ' HGB &W supports and participates in many other community programs around the state such as the Academic Decathlon and Pentathlon, Library Foundations, Drug Abuse Awareness, Children's Fine Arts Series, Warm Clothes for Children, Little League and many more youth service and education programs. ' HGB &W takes pride in its involvement in these community and education programs. It symbolizes the truth that our accomplishments can be measured, not by what one has, but rather by what one gives. A. HGB&w APPENDIX A. Statistical Information B. Workplan for the City of Round Rock C. Taxpayer Assistance Forms D. Press Release on Fifth Circuit Court of Appeals Decision 35 APPENDIX A STATISTICAL INFORMATION MN MI MN NM NM S -- M M I -= NM M I M- NM CRR_DTS REAL PROPERTY PERSONAL PROPERTY TOTAL CITY OF ROUND ROCK DELINQUENT TAX SUMMARY AUGUST 1992 NUMBER OF BASE TAX + 1991 1991 BASE 1991 ONLY ACCOUNTS BASE TAX P & I BASE TAX TAX + P & I BASE + P & I 657 474 318,422.12 126,547.65 524,266.85 224,116.03 99,750.80 28,540.32 1,131 444,969.77 748,382.88 128,291.12 136,508.74 39,047.54 70,680.14 23,503.82 175,556.28 94,183.96 ME NM MINN MI - NM NM M MI l N - - - MI MI - MO CITY OF ROUND ROCK SIZE OF DELINQUENT ACCOUNTS AUGUST 1992 CRR_SDA DOLLAR NUMBER OF BASE TAX + AVERAGE SIZE , AMOUNT ACCOUNTS PENALTY & INTEREST PERCENTAGE OF ACCOUNTS 0 -200 200 -1000 1000 -ABOVE TOTAL 404 172 81 REAL PROPERTY 64,890.49 130,798.41 328,577.95 657 524,266.85 PERSONAL PROPERTY 0 -200 365 36,902.26 200 -1000 90 63,929.69 1000 -ABOVE 19 123,284.08 TOTAL 474 224,116.03 ALL ACCOUNTS 12.38% 24.95% 62.67% 100.00% 16.47% , 28.53% 55.01% 100.00% 0 -200 769 101,792.75 13.60% 200 -1000 262 194,728.10 26.02% 1000 -ABOVE 100 451,862.03 60.38% 160.62 760.46 4,056.52 797.97 101.10 710.33 6,488.64 472.82 132.37 743.24 4,518.62 TOTAL 1,131 748,382.88 100.00% 661.70 MI MN OM MN I ME MN - -- NM =NM= 111. NM UM NM MN CRR_DDT CITY OF ROUND ROCK DISTRIBUTION OF DELINQUENT TAXES AUGUST 1992 DOLLAR NUMBER OF AMOUNT ACCOUNTS BASE TAX BASE TAX 1991 1991 BASE 1991 ONLY 1990 &PRIOR +P &I BASE TAX TAX +P &I BASE +P &I BASE +P &I 0 -200 404 40,773.26 64,890.49 200 -1000 172 79,516.48 130,798.41 1000 -ABOVE 81 198,132.38 328,577.95 TOTAL 657 318,422.12 524,266.85 REAL PROPERTY 17,094.06 23,392.94 4,628.82 41,497.55 46,482.85 63,611.83 32,357.76 67,186.58 36,173.89 49,503.97 33,693.56 279,073.98 99,750.80 136,508.74 70,680.14 387,758.11 PERSONAL PROPERTY 0 -200 365 22,597.90 36,902.26 8,720.18 11,923.68 7,847.96 24,978.58 200 -1000 90 38,457.86 63,929.69 13,037.61 17,841.97 8,527.69 46,087.72 _1000 -ABOVE 19 65,491.89 123,284.08 6,782.53 9,281.89 7,128.17 114,002.19 TOTAL 474 126,547.65 224,116.03 28,540.32 39,047.54 23,503.82 185,068.49 ALL ACCOUNTS 0 -200 769 63,371.16 101,792.75 25,814.24 35,316.62 12,476.78 66,476.13 200 -1000 262 117,974.34 194,728.10 59,520.46 81,453.80 40,885.45 113,274.30 1000 -ABOVE 100 263,624.27 451,862.03 42,956.42 58,785.86 40,821.73 393,076.17 TOTAL 1,131 444,969.77 748,382.88 128,291.12 175,556.28 94,183.96 572,826.60 NM ! !MI NM ME NM - -- NM N M M -- M I NM CRR_DOD FIRST TIME 119 REPEAT • 146 CHRONIC 113 NOT OWING 1991 270 OTHER 9 TOTAL TOTAL FIRST TIME 119 REPEAT 50 CHRONIC 26 NOT OWING 1991 278 OTHER 1 TOTAL 474 CITY OF ROUND ROCK DEGREE OF DELINQUENCY AUGUST 1992 NUMBER OF BASE TAX + AVERAGE SIZE ACCOUNTS PENALTY & INTEREST PERCENTAGE OF ACCOUNTS REAL PROPERTY ALL ACCOUNTS 70,680.14 62,109.03 246,668.40 123,699.63 21,109.65 657 524,266.85 100.00% 797.97 PERSONAL PROPERTY 23,503.82 17,428.86 28,858.59 154,145.30 179.46 224,116.03 13.48% 11.85% 47.05% 23.59% 4.03% 10.49% 7.78% 12.88% 68.78% 0.08% 593.95 425.40 2,182.91 458.15 2,345.52 197.51 348.58 1,109.95 554.48 179.46 100.00% 472.82 FIRST TIME 238 94,183.96 12.58% 395.73 REPEAT 196 79,537.89 • 10.63% 405.81 CHRONIC 139 275,526.99 36.82% 1,982.21 NOT OWING 1991 548 277,844.93 37.13% 507.02 OTHER 10 21,289.11 2.84% 2,128.91 1,131 748,382.88 100.00% 661.70 APPENDIX B WORKPLAN FOR THE CITY OF ROUND ROCK WORKPLAN SPECIALIZED FOR CITY OF ROUND ROCK We develop and utilize workplans as a management tool for long -range planning. Two types of workplans have proven effective: an in -depth Six Month Workplan that targets special collection strategies and variable monthly workplans. A detailed profile of the delinquent tax roll is produced monthly to assist in the tracking of collections and the identification of target areas requiring special attention. These six month and monthly workplans will be designed specifically to meet the needs of City of Round Rock. Six Month and Monthly Workplans The San Antonio- Central Texas Regional Office management team will develop an in -depth six-month workplan for the City. We use this management tool in directing our collection, research and litigation efforts. This workplan, along with monthly workplans and management reports, assist in the determination that we are directing our collection efforts and our personnel to the highest dollar and most problematic groups of accounts. After confirming the target group, the managers develop daily operational plans in an effort to meet our goal of maximum tax collections. We have chosen a six-month time frame as appropriate for planning purposes. In January and July of each year a new six- month, in -depth workplan is developed. The basic workplan is custom tailored to meet the collection needs of the City and is continually monitored and improved upon by our firm's managers. A monthly workplan is implemented for the City as a supplement to our six-month workplans. Below are sample six-month and monthly workplans. Sample Six-Month Workplan August Objective: Input Delinquent Tax Roll Conduct complete analysis of delinquent tax roll • Structure six month workplan Prepare and mail sample (5 %) notification letters to eligible accounts Input taxpayer response to sample mailing Identify and correct potential data errors Prepare and mail (95 %) notification letters to all remaining eligible accounts Input taxpayer response to first complete mailing Initial ownership and address verification on business personal property accounts Initial telephone collection activities directed towards high dollar commercial accounts Provide initial client and media briefing of collection program September Objectives: • Conduct ownership and address research on business personal property for lawsuit filing Conduct title research on real property accounts for lawsuit filing Increased telephone collection activities Review of Ombudsperson activities Initial preparation for second mailing Initial title search and verification of real property accounts October Objectives: Prepare and mail second notification letter to all eligible accounts Input taxpayer response Initial batch filing of lawsuits Coordinate media coverage of collection activities Initial research on potential tax seizure candidates November Objectives: • Continue with lawsuit and litigation activities • Prepare and mail special seizure notification Conduct initial tax seizures with appropriate media coverage December Objectives: • Prepare and mail special notification letters to high dollar accounts Prepare and mail special notification letters to multiple account owners Continue lawsuit filing and litigation activities Conduct second seizure initiative January Objectives: • Prepare and mail special over age 65 mailing Prepare and mail other special notification letters as necessary Continue with lawsuit and litigation activities _ Analyze remaining delinquency and develop comprehensive workplan for next six months Activities During the Remaining Six Months of the Year Prepare and mail other special notification letters as necessary Conduct ownership and address research on business personal property for lawsuit filing Conduct title research on real property accounts for lawsuit filing Continue with lawsuit and litigation activities Continue telephone collection activities • Conduct tax seizures with appropriate media coverage Analyze delinquent tax roll Analyze collection and performance goals Mail pass- through notices Prepare and mail five -year notice Sample Monthly Workplan Conduct title research on real property accounts Conduct ownership and address research on business personal property Conduct tax roll analysis Identify bankrupt accounts Identify federal agency accounts Identify appraisal and assessment problems Set monthly collection and case disposition goals Conduct tax dockets Set cases for trial Prepare and enter judgments Prepare and set motions for summary judgment Prepare and file dismissals Prepare and file disclaimers Process interventions filed by non- HGB &W's clients Prepare and send pre - default letters Enter default judgments Prepare abstracts of judgment and writs of execution Conduct sheriff's sale of foreclosed property File lawsuits Conduct tax seizures Prepare client collection reports on requested basis Update Case Tracking System Update Bankruptcy Tracking System _ - • Review federal agency and bankruptcy Review overall performance and collection goals Analyze delinquent tax roll and prepare for next monthly workplan APPENDIX C TAXPAYER ASSISTANCE FORMS 1 1 WALK -IN TOTAL TAX DUE $ Mailing No. Jurisdiction: 1 Name of Taxpayer: Name of Walkin if different: ' Account Number: Phone Number: A. DOES NOT OWN PROPERTY:(Fill Out & Attach Form "A ") ( ) Referred to Address Research Department ( ) Referred to Appraisal District ( ) Referred to B. WILL PAY BY: C. CAN'T PAY: 1. Referred To: ' for payment arrangment D. PAID TAXES. HAS RECEIPTS: ( ) Referred To Tax Office to Verify Payment E. EXEMPT 1. Over 65 /Homestead 2. Other • ( ) Referred to Appraisal District 1 F. SAVING & LOAN /MORTGAGE CO. PAYS TAXES (ESCROW ACCOUNT) ( ) Instructed Taxpayer to Contact their S &L /Mortgage Co. 1 G. BANKRUPTCY: Chapter 7, 11, 13 Case Number Debtor's Attorney Ph. No. 1 H. PURCHASED PROPERTY FROM V.A. ( ) Loan Number ' ( ) Paid Cash ( ) Asked to Send Copy of the Closing Statement to our Office I. RECENTLY PURCHASED PROPERTY /HUD ( ) Instructed Taxpayer to Contact Title Company J. OTHER: 1 K. ( ) Spanish - Speaking L. ( ) Special Attention ' Number of Previous Calls: Date: Initials: 1 1 FORM "A" 1. What is /was your interest in the property? A. Lienholder: B. Previous Owner: C. Never Owned Property: D. Other: 2. Do you have any information about the current owner? (Names, phone numbers, addresses, etc.) 2A. When did you sell the property? 3. Is there anybody else who would have information concerning this property? (An attorney, a partner, an accountant, etc.) 4. Do you have a copy of the current deed? Yes / No vol. Page * Remind them that they must contact the Appraisal District for changes to be made. The Appraisal District is the only LEGAL AUTHORITY who can make the changes! 1 1 1 1 1 1 1 1 1 1 1 1 1 H. PURCHASED PROPERTY FROM V.A. ( ) Loan Number ( ) Paid Cash ( ) Asked to Send Copy of the Closing Statement to our Office I. RECENTLY PURCHASED PROPERTY /HUD 1 1 1 1 PHONE BANK TOTAL TAX DUE $ Mailing No. Jurisdiction: Name of Taxpayer: Name of Caller if Different: Account Number: Phone Number: A. DOES NOT OWN PROPERTY: (Fill Out & Attach Form "A ") ( ) Referred to Address Research Department ( ) Referred to Appraisal District ( ) Referred to B. WILL PAY BY: C. CAN'T PAY: 1. Referred To: for payment arrangement D. PAID TAXES. HAS RECEIPTS: ( ) Referred to Tax Office to Verify Payment E. EXEMPT 1. Over 65/ Homestead 2. Other ( ) Referred to Appraisal District F. SAVINGS & LOAN /MORTGAGE CO. PAYS TAXES (ESCROW ACCOUNT) ( ) Instructed Taxpayer to Contact their S &L /Mortgage Company G. BANKRUPTCY: Chapter 7, 11, 13 Debtor's Attorney City of Filing ( ) Instructed Taxpayer to Contact Title Company J. OTHER: Case Number: Ph. No. K. ( ) Spanish- Speaking L. ( ) Special Attention Number of Previous Calls: Date: Initials: - PROBLEM WHO TO CALL Never received a lax bill Tax Office already paid !axes Tax Office Hardship or Payment Arrangement Tax Otfice or Heard. Goggan Blair & Williams Wrong Name or Address Appraisal District Ownership Change Appraisal District Exemptions Appraisal District Protest of Property Value Appraisal District Delinquent Taxes Heard Goggan. Blair & Williams Tax Lawsuit Heard. Goggan Blair & Williams 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 QUICK PROBLEM & REFERRAL CHART PAY YOUR TAXES NOW ... DON'T WAIT FOR A LAWSUIT! 11 you do not make arrangements to pay your taxes now YOU WILL BE SUED and COURT COSTS ARE EXPENSIVE' You as the property owner may be responsible nol only for the lax penalty and interest but also for 'clerk fees 'sheriff tees 'abstractor lees 'publication fees IF A SUIT IS FILED ... You and other parties with an interest in the property may be notified by citation by the Sheriff s Office Constable s Office or other process server The lawsuit Is designed to foreclose the tax lien of the property to pay the property taxes and to obtain a personal Judgement against the delinquent taxpaye- PAY NOW ... OR PAY MORE LATER FOR MORE INFORMATION you may obtain a free publication called Taxpayer Rights Remedies & Responsibilities Tram your local tax office or Heard Goggan Blair S Williams OISCWMER int inlormabon :on'a.neC re•em is not 10 Se Lors.Ce'e0 as a sL0siOule for legs. aavKe ary tgal g_es'sOns vOu mar nave sn0uiC oe Ieitrr1010 lour ariorney 10 ensur'.:na:.C✓ 0 001 . 'at •rents a•e . ally 0 INFORMATION about YOUR PROPERTY TAXES Provided by: Heard. Gaggan. Blair & Williams Rurd. spoon. stair 8 Williams Is a ttameld, lerr Ike that WINO delinquent property lases Ier government septa throughout Taos. The Information In We pamphlet Is Intended te help answer questions meet frequently asked by taxpayers. legal questions should be referred la your attorney. Who can levy property taxes? - Counties 'Cities 'School Districts 'College Districts 'Hospital Districts 'Road d Flood Districts 'Utility Districts 'Other special districts Why are you taxed? Your tax dollars provide funding for. 'Public Health Care 'Education 'Streets & Drainage ' Police. Fire Protection ' Court Systems 'Programs for the Handicap ' Programs for the Senior Citizens libraries and many other services What is taxable? 'Land 'Buildings ' Airplanes 'Minerals 'Mobile Homes PROPERTY TAXES 'Homestead 'Business Equipment & Supplies 'Vessels 'Automobiles When are taxes due? Taxes are due January 31st following the year they are assessed. 'Taxes are delinquent as of February 1st. Penalty and interest cnarges are then added to your tax bill and a tax lien is attached to your property. 11 taxes are not paid by June 30th. you are then charged anadditlonal 15'4 penalty for the collection ce your delinquent taxes. OISCUIMER be rnlor malign 0001110ed herein iS 00110 De 500510,0,0 as a susslnule 101 legal a0vrce Any 11511 oueS11On5 yOu may have sn0ulO 00 referred to your 1110roey to 005u that your 010Otrly tae ng015 alt 10115 protected Q &A QUESTIONS MOST OFTEN ASKED BY TAXPAYERS What III never received a tax statement? Pay the delinquent saxes and then contact the Appraisal Dis- trict to correct your mailing address What 11 I etrudy paid my taxes? Mail a copy of your paid receipt or cancelled check directly to the lax office and send another copy to Heard Goggan. Blair & Williams What 111 naive a delinquent tax nodular my lass 111111 are sup• posed to be paid by my mortgage company? Pay your delinquent tax and contact your mortgage company for reimbursement. What N I receive a tax bill for preperly 11111 I have sold for taxa levied alter I sold the property? Notify the Appraisal District 01 the change of ownership. Am I qualified lei a tax exemption? You may be qualified for a tax exemption or other tax benefits ifi 'You are a homeowner YO are 65 and over 'You are disabled 'You are a disabled veteran How de I,pply fora tax exemption? Fill out an application from your Appraisal District and return it between January 1st and April 30th of the current tax year What should I do it 1 have tiled bankruptcy and still awe delinquent taxes? Send a copy of the Bankruptcy Petition to the local tax office and Heard Goggan Blair & Williams What if 1 cannot afford to pay my taxes on my homestud? Provide your local tax office or Heard. Goggan Blair 8 Wil- liams with proof of financial hardship. You may quality for a payment arrangement. rot 0 : o en ^egrn R 00110 Oe xonS1beO a5 a lule 10110011 10 An, r 00.0 Any 31 51.01 oueon nave 0ns you may sn0u10 b1 reigned 10 IO yOu your attorney 10 150 0110 11,11 51001 a1 y OJ 1, Ito 1,5015 are 10115 0.010(110 PROBLEMA A QUIEN HABI AR Nunca reabio un cobro Oliana de Impuestos Ya paga los impuestos Oliana de Inpuestos Pena Fnancura dun Aneglo de Pagos Oftana de Impuestos o Head, Goggan. Blair y Williams 0 riarabre o la direapn esti mconecta Olstnto de Apreciadores Cambto de dueno Distnto de Apreciadores Exenaones Distrito de Apreciadoms Protesto de Valor de Propedad Distrito de Apreaadaes Inpuestos Atrasados Heard, Goggan, Blair y Williams Proceso de In vesto Heard, Goggan, Blau y Williams 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 CARTA DE PROBLEMA Y REFERENCIA IPASUE SUS IMPUESTOS AHORA ... NO ESPERE UN PROCES01 Si usted no hace aneglos para pagan sus impuestos ahora. ,VA A SER PROCESADO y COSTOS DE LA CORTE SON CAROS' Tal vez que usted. cones dueno de propiedad. sea responsible solamente no mis para el impuesto. multa e interes. pero tambien pare los. • cargos del archiverador • cargos del jenfe • cargos del extractador • cargos de publication SI UN PROSESO ESTA AACHIN00.. . Tal vez que usted y otros partidos con un interes en la propiedad sean notdicados poi citation poi la Of 'ma del Jenfe. la ofiana de la Policia. u otro prrocesador de serwcio El proceso esti diseRado para pnvar N drecho de ream una hipoteca para pagar los impuestos de la propiedad y para obtener un jwao personal contra el pagador del impuesto atrasado. PAGUE AHORA ... PAGUE MAS DESPUES Para mis mfomaacian. usted puede obtener una publicacion gratis nombrado'Los Derechos, Remedios y Responsabilidades del Contn- buyente de Impuestos" de su olicina de impuestos local a de Heard. Goggan. Blair y Williams Ire KIWICIO r u uua0Uiumu Ld nldm sodn ccovnda 33333 ! deed =some =ro r 10fO3333 de moan bpd Cuatua QeOtI n Ioples •• wed Iowa def. sr Vendas a su nogada do a!•re da va men= n34wa de eaPed d oven "mg.. INFORMACION DE SUS IMPUESTOS DE PROPIEDAD Per: Hurd. Goggan, Blair y Williams Ahogados tHeard, Goggan, Blair y Williams. 1989 Hurd. Glps. llelr y Wllllems es to empress M Nepada pr We d WIN. see pled' Impaalss de propl'deNt eraudu ton edld'Ns dd Omni pet lido TNn. Le Idormadde M lib IdIds se pre pr6IWr pupils h uhu mh freaxmameme per Ms papleres N impuutsL PreprrW (eosin debu Meer rafarldu a su ebtpads. IMPUESTOS DE PROPIEDAO C.QUIBD puede exigir impuestos de propieded? • Condados • Ciudades • Distntos de Escuelas • Distrnos de Coleg os • Distrnos de Hospnales • Distritos de Caneteras e Inundanones • Oistritos de Utd dades • Otros distritos espeaales c.Por ode hay impuestos? Sus dolares de los impuestos son tondos para ' As stencta Mika • Education • Galles y Dreoaie • Protection de Policia y Fuego • El sistema de las cones • Programas pars los Invalidos • Programas pare los Ancianos • Bibllotecas y muchos otros servictos GQue es imponibie? • Terreno • Editions • Aeroplanos • Minerales ' Casas Movibles • Su Casa prop* • Equ po Comercral y Provisiooes • Batas • Automovdes .Cu se vencen los impuestos? Los impuestos se vencen el treinta uno de enero despues del ales en que fueron apreoados Los impuestos estin atrasados desde el pnmero de febero Cargos de multas e mteres son agregadas a su cuenta de impuestos y un dererho de retenoon sera puesto en su propiedad. SI su impuadu no atio paoades pan d Inlets M lisle. a It arprd sumo' pa demo mis M mama a Mitres per la 'leads° de as impauta elreserlos. UII500 A to iSnCCnleae U a12 c222.0.1 °0010 R OeOe 22 2122 CMt Jr S.M. de Oave0 tJ9i2 wt.: as epics we 220e42 deem le 2222 a sua00ta00 Dan 0*01 Oa 012222 2 *Peon 2 2002210 ales "moan PREGUNTA Y RESPUESTAS PREGUNTAS MAS COMUN DE PAGAOORES DE IMPUESTOS LSI no raalbl un tobo M Impuedu? Pague los impuestos atrasados y luego pongase en contacto con el Distrito de Apreaadores para coffer su dueccibn LY d p paged mis Impuatu? Mande una copra de su recto o cheque cancelado duectamente a la ohms de impuestos y otra copra a Head. Goggan, Blair. y Williams LY a ralbo us* sotlole de impuestos snudos pre lu Impuettos qua Idles ssr pepdos pa ml tompaale bipwarle o Unto? Pague sus impuestos atrasados y pongase en contacto con su corrpahua hipotecana pars reembolso LY d Ipso melba an cobra M Impuesta pa propladad quo yo vends por impuaes* ulpida daspubs M qus uefi I' proplsdad? Arose al distnto de aprecradores par d cambio de dueno iC'lirlp pan us* °melba de Imputes? Usted puede caldicar para una exernon de impuestos u otros benefiaos de impuestos SI • Es dueho de se casa • Tiene sesenta y cmnco arms o mis • Esta desabdnado ' Es veteran desabilnado Clint pido um exer¢Ibn de impuestos? Llene una aphcacion de su Distnto de Apreciadores y devuelveta entre el primer° de Enero y el treints de abd del alio de impuestos comlente Ll ab deb° de haw d p sochWe Unworn y Iodavle debo Impuedos dreados? Mande una cepia de la petrcion de Bancoroto a su oticrna de impuestos local y a Heard Goggan. Blair. y Wdhams LY a Ho pusdd paps les imputes* M ed pa propis1 Traiga prueba de condioones de penas Imanoeras a su ohms de impuestos local. is a Heard. Goggan Blair, y Wilhams Usted podra cahhcar para un aneglo de pages apuCO A U IUr3*ACU0I5 J elamaOM mmm4a l00 C Y One 212212 0'£ n 12f' h,10 Y 2240 eyi •.JiPOO 7'91010 G1ktal b:e02 N Ya0 aC C0jo1 1.9.m aa.s 31008 ce opesio0 se Toe0a0 a'e aaegaa APPENDIX D PRESS RELEASE ON FIFTH CIRCUIT COURT OF APPEALS DECISION HGB FOR IMMEDIATE RELEASE SEPTEMBER 9, 1992 PRESS RELEASE Contact: Sydna H. Gordon (214) 880 -0089 Dallas, Texas... On September 1, 1992 the Fifth Circuit Court of Appeals issued a favorable decision for local taxing entities throughout Texas in the case of Irving Independent School District and Dallas County vs. Packard Properties. The Fifth Circuit upheld the right of local governments to collect delinquent tax, penalty and interest that remain outstanding on all properties taken over by the FDIC from insolvent banks. After FDIC takeover, only base tax and interest may be collected from the FDIC. • "This is a major victory for local taxing authorities. The Court's decision makes it clear that the payment of taxes must be a priority for the FDIC just as it is for every other taxpaying citizen," said Sydna Gordon, Attorney for Heard, Goggan, Blair & Williams who presented oral arguments on behalf of Dallas County in the Packard case before the Fifth Circuit. Since the collapse of the financial industry, the federal government has attempted to use local governments to subsidize the cost of the financial bailout. They have used federal regulations to stymie the payment of local property taxes. The absence of these revenues has crippled many Texas communities who are plagued by adverse economic conditions. At issue are millions of dollars due local governments statewide. The Fifth Circuits decision ensures local governments the ability to enforce the collection of these tax revenues that provide such services as fire and police protection, teachers, schools, emergency medical and health care services, civil and criminal justice services, etc. "Since 1988, Heard, Goggan, Blair & Williams has maintained an aggressive posture protecting our client's tax liens from being extinguished by the FDIC. That aggressive position has culminated in a decision by the Fifth Circuit that will benefit every taxing unit in the State of Texas," added Ms. Gordon. Copies of the eleven page Fifth Circuit Court of Appeals opinion on the Irving Independent School District and Dallas County vs. Packard Properties may be obtained from Heard, Goggan, Blair & Williams by contacting Sydna 'Gordon at (800) 441 -0960 or (214) 880 -0089. - 30 - 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Nov., 1987 Federal Deposit Insurance Corporation (FDIC) takes over failed banking institution holding the note on Packard Properties. Dec., 1987 Jan., 1988 Jul., 1988 Apr., 1991 Aug., 1991 Sep., 1991 CASE HISTORY OF IRVING I.S.D., DALLAS COUNTY vs. PACKARD PROPERTIES Delinquent tax lawsuit filed against Packard Properties for failure to pay property taxes to Irving Independent School District and Dallas County. FDIC forecloses lien against the property and becomes owner. Attempt to collect property taxes from the FDIC unsuccessful. FDIC removes the delinquent tax case from state court to federal district court. The federal district court issued its opinion that the FDIC is not liable for paying any penalties and interest associated with delinquent ad valorem taxes owed prior to FDIC takeover. However, the penalties and interest remain as a lien on the property. After FDIC takes ownership of property, the FDIC is responsible for the payment of base tax only. May, 1991 Parties appeal to 5th Circuit The Texas Legislature changed the Property Tax Code to make it clear that interest on delinquent taxes is compensation to a taxing entity for revenue lost because of the delinquency. Fifth Circuit affirms decision of the District Court. Liens for unpaid ad valorem taxes in existence at the time FDIC acquired the property are not extinguished and remain against the property until paid. This includes liens for penalties, interest and collection costs. Also, for 1992 and subsequent years, base tax and interest are collectable from FDIC. FDIC is considering whether to appeal the 5th Circuit's decision to the U.S. Supreme Court.