Item 4CCITY OF
SOUTH LAKE
MEMORANDUM
June 12, 2012
To: Shana Yelverton, City Manager
From: Sharen Jackson, Director of Finance
Subject: Approve the annual interlocal agreement with Tarrant County to
provide tax collection and assessment services for ad valorem
taxes levied by the City of Southlake for tax year 2012.
Action
Requested: Approval of the annual interlocal agreement with Tarrant
County to provide tax collection and assessment services for
ad valorem taxes levied by the City of Southlake for tax year
2012
Background
Information: Since 1982, the Tarrant County Tax Assessor /Collector has
collected property taxes for the City of Southlake. The
renewal contract has been presented to the City for
collection of the 2012 taxes for the fiscal year beginning
October 1, 2012. Tarrant County is increasing the collection
fee from $.65 to $.90 per account /parcel. The last fee
increase was five years ago. The number of accounts will
be based on the October billing roll certified to the
assessor /collector by the Tarrant Appraisal District (TAD).
New accounts added by TAD will be billed to the City
quarterly.
Southlake would spend well in excess of the anticipated
$11,500 if the City chose to provide this service in house.
The working relationship between City and County staff has
been excellent through the years, and we anticipate a
continuation of the same.
The contract states that collections in excess of $100 shall
be disbursed to the City on a daily basis, and always at the
close of the month. Reports provided to the City are also
disclosed in the contract provisions, and allow Southlake to
perform an audit of the County's collection process at our
discretion. The County may also invest the collected funds
in a manner that complies with the Public Funds Investment
Act.
Financial
Considerations: The amount budgeted for this service is $11,500; however,
should the contract not be approved, the City would be
required to provide the service in house, creating the
Shana Yelverton, City Manager
Page 2 of 2
necessity to hire additional staff and equipment which would
dramatically increase the cost to Southlake.
Strategic Link: This agenda item is linked to the Southlake Strategy Map
through the following objectives:
• B2 Collaborate with select partners to implement
service solutions
• C5 Promote opportunities for partnerships and
volunteerism
Citizen Input/
Board Review: No requirement exists to review the contract with citizens or
boards
Legal Review: The contract has been reviewed by the City Attorney.
Alternatives: The alternative to approving this contract is to require
Southlake staff to assess and collect taxes. The cost of this
action would far exceed the cost to contract with Tarrant
County.
Supporting
Documents: The contract for Tax Collection with Tarrant County is
attached.
Staff
Recommendation: Staff recommends approval of the contract with Tarrant
County for the assessment and collection of the 2012 taxes
for the City of Southlake.
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