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1997-177E \WPDOCS \0RD\TAX N015 Flrst Amendment - 0rdlnance No 2000-155 ORDINANCE NO ~ [~ AN ORDINANCE AUTHORIZING THE MAYOR TO EXECUTE A CONTRACT FOR THE COLLECTION OF DELINQUENT PROPERTY TAXES, AUTHORIZING THE EXPENDITURE OF FUNDS THEREFOR, AND PROVIDING AN EFFECTIVE DATE ~ That the Mayor, or zn his absence, the Mayor Pro Tem, zs authorized to execute a contract for the collection of delznquent property taxes, substantzally zn the form of the contract whzch zs attached hereto and incorporated by reference herezn SECTION II. That the expenditure of funds as provzded zn the contract are hereby authorized ~III That this ordznance shall become effective zmmedmately upon its passage and approval PASSEDAND APPROVED this the [~'~day of~-~ , 1997 J~/~ILLER, MAYOR ATTES~ JENNIEER WALTERS, CITY SECRETARY APPROVED AS TO LEGAL FORM HERBERT L PROUTY, CITY ATTORNEY BY / CONTRACT FOR THE COLLECTION OF DELINOUENT PROPERTY TAXES THE STATE OF TEXAS § COUNTY OF DENTON THIS CONTRACT is made and entered into by and between the City of Denton, 215 E McKinney, Denton, Texas 76201 ("CITY"), acting herein by and through its governing body, and Blair, Goggan, Sampson & Meeks, 326-G E McKlnney, Denton, Texas 76201 and the Law Office of Mike Gregory, 303 N Carroll Boulevard, Suite 100, Denton, Texas 76201 ("FIRM") I. EMPLOYMENT OF FIRM CITY agrees to employ and does hereby employ FIRM, as an ~ndependent contractor, and FIRM hereby agrees to enforce by suit or otherwise the collection of all delinquent taxes, penalty and interest owing to CITY Current year taxes which become delinquent within the period of this Contract shall become subject to the terms of the Contract upon the following conditions and FIRM shall perform the following services A Taxes that become delinquent during the term of this Con- tract, that are not delinquent for any prior years, become subject to the terms of this Contract on July 1st of the year in which they become delinquent B Taxes that become delinquent during the term of th~s Con- tract on property that is delinquent for prior years shall become subject to ~ts terms on the first day of delinquency as defined by the Texas Property Tax Code C FIRM shall begin collecting current year personal property taxes on March 1st of the year in which they become delinquent CITY shall not owe FIRM a fee on the current year delinquent per- sonal property taxes collected between March 1st and June 30th unless attorney's fees are collected pursuant to Section 33 48 of the Texas Property Tax Code D FIRM shall perform all those services set forth in CITY's Request for Proposals ("RFP") dated April 15, 1997 and FIRM's response to the RFP dated May 13, 1997, which are attached hereto and made a part hereof respectzvely as Exhibits "A" and "B" as wrztten word for word herein, as well as all other servzces set forth in the Contract E If there ~s any conflzct between the terms of this Contract and conditions of the attached exhzblts, this Contract wzll control over the terms and conditions of the attached exhibits FIRM hereby agrees to perform the services herein with dilzgence and an accordance wath the haphest professaonal standards customaraly obtaaned for such servaces in the State of Texas II. PROVISION OF INFORMATION CITY agrees to furnish all necessary delinquent tax informa- tion tlo FIRM on all property wathin the boundaries of CITY III. INVESTIGATION AND ASSISTANCE FIRM agrees to conduct lnvestlgataons as to the address of each taxpayer and the locataon of the property where such lnforma- taon may be incorrect on the delanquent tax record FIRM shall bring to the attention of the appropriate tax official of CITY any errors, double assessments, discrepancies, or inaccuracies in the information provided on the delinquent tax record detected by FIRM FIRM further agrees to provide CITY with any advice or assistance an connection with updatang the tax rolls CITY shall make avaal- able to FIRM lnformataon whach CITY may have with regard to the name, identity, location of necessary parties and descriptions of property in connection with each delinquent tax account upon request by FIRM IV. PROCEDURES FOR COLLECTION Upon lnatlal receipt of the delanquent tax records by FIRM an computer readable form, FIRM agrees to initiate procedures for the collection of the full amount due from each taxpayer within a reasonable time frame but not more than sixty {60) days from FIRM's receipt of the delinquent tax records, FIRM hereby agrees to send, by first class maal, a notice of delanquency to each and every delinquent taxpayer where the taxes have not been deferred nor involved in a lawsuit against the appraisal dastract to determine value, requesting saad taxpayer to remit the full amount due and owang to CITY V. REVIEW AND AUTHORIZATION TO SUE Following transmittal of the notice of delinquency as speclfaed hereanabove, FIRM will commence procedures an antlclpa- taon of litigation for aggressive pursuat of collection CITY shall have absolute discretion over those accounts on which suit shoul~ be faled The transmittal of the delanquent tax anformataon to FI,RM from CITY shall constatute authorization to file suit following the mailing of the ~nitlal notice of delanquency Upon written notice, CITY may at any time withdraw authorization to file suit CITY may at any time withdraw authorlzataon to foreclose and sell the property and said withdrawal shall be in writing VI. LITIGATION RESPONSIBILITIES A FIRM agrees to commence lltlgataon, prosecute, and reduce to ]udgment all delinquent accounts including all pending lawsuits PAGE 2 that FIRM deems to warrant or on which CITY has specifically requested action in writing Each suit filed shall seek personal judgment against the individual taxpayer(s) for all taxes for which the taxpayer can be held personally liable, penalty and interest, foreclDsure of any tax lien which may exist by operation of law, and any and all court costs incurred in prosecuting the lawsuit, and any collection fees or attorney's fees which the taxpayer is obligated to pay FIRM shall perform litigation responsibilities and protect CITY's legal remedies including appeals, preparation of any documents required, post-judgment activities, and any other actions necessary in order to collect the delinquent taxes B FIRM will assume the representation of CITY in all law- suits, lnclud~ng all pending lawsuits, involving the collection of delinquent taxes and enforcement of the tax lien including, but not limited to bankruptcy l~tlgatlon, claims and actions required to be filed with federal agencies such as FDIC, FSLIC and RTC, interven- tions in su~ts f~led on behalf of any other taxing unit's current su~ts, and any other su~t or litigation which may involve or relate to the collection of delinquent taxes FIRM will inform CITY of any counterclaims or cross-actions filed against CITY C Upon request, provide legal advice and assistance to CITY in the acquisition of property pursuant to the Property Code for public purpose use VII. TAXPAYER SERVICES In addition to l~tlgat~on, FIRM further agrees to provide tax- payer service w~thout charge As such, FIRM agrees (1) to provide CITY ~ax collector legal advice and written opinions regarding tax matters upon request, (2) to respond to taxpayer inquiries and to advise CITY, in writing, or, and make any recommendations con- cernlng ~nstallment payment agreements and settlement agreements proposed by the taxpayer CITY shall have final determination in acceptance of all installment payments or settlement agreements within parameters established by CITY FIRM shall have discretion to enter into installment agreements sub]ect to CITY's prerogative of final determination In all demand letters and all communica- tions,with taxpayers, FIRM shall inform and instruct the taxpayer to remit its payment to CITY If remittance is received by FIRM, it must be transmitted in ~ts entirety to CITY and received for processing by 11 30 a m of the following business day Checks made payable to FIRM shall be endorsed by FIRM to CITY No check, cash ,or money order for payment of delinquent taxes shall be deposited in any FIRM account VIII. PROGRESS REPORTS FIRM agrees to make delinquent tax collection progress reports to CITY monthly and quarterly, in a format containing ~nformatlon as requested by CITY's Executive Director of Finance Progress reports may include, without llm~tatlon PAGE 3 1 Flrst demand letters mailed, 2 Number and value of sults f~led, 3 Number and value of suits dismissed a due to collection, b other - specify reason, 4 Number and value of judgments entered, 5 Number and value of bankruptcies f~led, 6 Cop~es of judgments, 7 Copies of proof of claims filed in bankruptcy court, 8 Copies of Foreclosure Sale Deeds, and 9 Number and value of delinquent accounts not col- lected as a percentage of total delinquent accounts provided by CITY for collection Within parameters established at the Initiation of the collection program, FIRM shall advise CITY of any case in which FIRM's ~nvest~gatlon has revealed that the taxpayer cannot be found, the enforcement of the tax lien cannot be accomplished, or further attempts at tax collection would be futile and FIRM's recommenda- tion relative to the proper disposition of the case In such cases, the CITY shall advise FIRM as to the appropriate disposition of the account IX. COMPENSATION A As compensation for the services rendered hereunder by FIRM, CITY hereby agrees to pay FIRM f~fteen percent (15%) of the total amount of all delinquent taxes, penalty and interest for the tax years covered by this Contract as authorized by §33 48(a) (5) of the Property Tax Code Ail compensation set forth above shall become the property of FIRM at the time payment of taxes, penalty and interest are received by CITY The f~fteen percent {15%) collection fee will only be paid on taxes which remain delinquent after July i of the year on which they became delInquent, pursuant to the Property Tax Code §33 07 Sa~d collection fee will only be paid to FIRM after it has been received by CITY from taxpayer or from forced sales FIRM shall not be entitled to the aforesaid fifteen percent (15%) unless and until FIRM has taken some action in connection with recovering delinquent taxes The transmittal of a notice of delinquency shall constitute sufficient action in order to entitled FIRM to the fee aforesaid As compensation for the services rendered hereunder by FIRM for the collection of taxes which are not eligible for the additional penalty as authorized by Property Tax Code §33 07 and upon which suit has been filed, the compensation shall be reasonable attorney's fees approved by the court and not exceeding fifteen percent (15%) of the total amount of taxes, penalties and interest due CITY In no event shall FIRM be entitled to any fee unless and until CITY actually collects the delinquent taxes, penalty, interest, court costs or collection costs or attorney's fees from the taxpayer or from the proceeds of a forced sale or foreclosure In no event shall FIRM be entitled to any fee unless said fee is collected by CITY during the term of PAGE 4 this Contract or fee is collected by CITY on account(s) upon which FIRM is attorney of record at the time of judgment CITY shall pay said fees to FIRM by check monthly No interest shall be accrued on any late payment B The compensation set forth in paragraphs IX, X, and XIV of this Contract shall be the total compensation due from CITY to FIRM for all services provided pursuant to this Contract and in no event shall FIRM seek any additional compensation from CITY X. COLLECTION OF OTHER DELINQUENT ACCOUNTS FIRM shall, upon written request of City, undertake the collection of delinquent accounts for paving assessment liens, substandard housing demolition liens, and weed liens The collection of these accounts shall be undertaken on the bas~s of attorney's fees assessed to and collected from the debtors CITY agrees to pay FIRM, as compensation, all amounts received as attorney's fees on delinquent accounts for paving assessment liens, substandard housing demolltlon liens, and weed liens which are collected during the term of thls Contract as a result of FIRM's collection efforts XI. CONFLICTS OF INTEREST FIRM agrees not to represent any client who has an adversary position with the City of Denton, engage in any conflict of inter- est to fully comply with the Texas Disciplinary Rules of Profes- sional Conduct (Subtitle G Texas Government Code) for the duratlon of this Contract XII. USE OF MUNICIPAL FACILITIES CITY agrees to allow FIRM to use a tax office computer terminal, and to provide a working area for use by FIRM employees, provided such use is reasonable and does not interfere with CITY's use of other computer terminals and work areas CITY also agrees to provide FIRM with computer tapes and tax file access upon request by FIRM FIRM agrees to pay CITY for use of the working area, its computer terminal, computer tapes, and tax file access The payment by FIRM for the above stated support services shall be in the amount of Three Hundred Seventy-five Dollars ($375 00) each month XIII. TERM Th~s Contract shall have a term of three (3) years, beginning on July 1, 1997, and ending on June 30, 2000 This Contract may be extended for two additional one-year terms upon the CITY giving written notice to FIRM of Its desire to continue this Contract at least thirty (30) days prior to the expiration of the initial three-year term, This Contract shall continue in full force and effect from month to month at the option of CITY, unless either PAGE 5 party delivers written notice to the other party of its intent to terminate this Contract at least thirty (30) days prior to the date of the intended termination FIRM shall have an additional slx months to reduce to ~udgment and sale all tax collection lawsuits filed and collect all bankruptcy claims filed prior to the ter- mination date, and shall have the exclusive right to compensation of fees earned due to these suits during this slx month period CITY shall have the right to sooner termInate th~s Contract by giving thirty (30) days' written notice of such intention, or in the event of any of the events taking place under Section XXXIV "Termination of Agreement" In case of such termination, FIRM shall be entitled to receive and retain all compensation due up to the date of said termination Upon termination, FIRM shall immediately deliver all files in their entirety to CITY at no cost to CITY XIV. ATTORNEY'S FEES In eminent domain and other 3udlclal proceedings, FIRM will be entitled to only those attorney's fees awarded by the court and then only if collected by CITY In bankruptcy proceedings, FIRM shall be entitled to a fee of 15% of the tax, interest, and penalty actually collected by CITY FIRM agrees to file and diligently pursue all claims on behalf of CITY in bankruptcy, eminent domain and other ]udlclal or administrative proceedings whether federal or state in nature XV. TAX WARRANTS Upon request and authorization of CITY, FIRM shall prepare and pursue the issuance of tax warrants FIRM shall then coordinate the seizure of personal property pursuant to warrant and actually accompany the Tax Collector to the location of the personal property which is to be seized to insure the necessary procedures have been followed XVI. SETTLEMENTS No settlements or compromises of taxes, penalty or interest shall be effected where prohibited by law and where authorized by law, only upon approval by CITY If a taxpayer requested waiver is upheld as provided by §33 011 of the Tax Code, FIRM will bear the costs of suit if it failed to notify the taxpayer of the delinquen- cy prior to filing of the suit XVII. NOTICE Any notice or other written instrument required or permitted to be delivered pursuant to the terms of this Contract shall be deemed to have been delivered, whether actually received or not, when deposited in the United States mall, postage prepaid, registered or certified, return receipt requested, addressed to CITY or FIRM, as the case may be, at the following addresses PAGE 6 CITY FIRM City of Denton, Texas Stephen T Meeks ATTN Executive Director of Blair, Goggan, Sampson & Finance Meeks 215 E McKlnney Oil & Gas Bldg, Suite 1414 Denton, TX 76201 309 W 7th Street Fort Worth, TX 76102 Either party may change its mailing address by sending notice of change of address to the other at the above address by certified mall, return receipt requested XVIII. COLLECTION REQUIREMENTS FIRM agrees to collect, between July 1, 1997 and June 30, 1998, not less than sixty percent (60%) of the total dollar value of the adjusted base tax of the 1996 delinquency existing on July 1, 1997 FIRM agrees to collect, between July 1, 1998 and June 30, 1999, not less than sixty percent (60%) of the total dollar value of the ad3usted base tax of the 1997 delinquency existing on July 1, 1998 FIRM agrees to collect, between July 1, 1999 and June 30, 2000, not less than sixty percent (60%) of the total dollar value of the adjusted base tax of the 1998 delinquency existing on July 1, 1999 Furthermore, should the CITY invoke the option to extend this contract beyond June 30, 2000 as prescribed in Section XIII, then the FIRM agrees to collect between the July i and subsequent June 30 t~me period, for each year the contract is extended, not less than sixty percent (60%) of the total dollar value of the adjusted base tax from the most recent tax year of the delinquency exlstlng on July 1 of each respective year If FIRM does not collect the above referenced amount each year, it shall provide CITY with legal services, programming and computer services, or data processing equipment with a value not less than Seven Thousand Five Hundred Dollars {$7,500 00) or, at the option of CITY, FIRM shall pay CITY the sum of Seven Thousand Five Hundred Dollars ($7,500 00) on or before August 15 of the year it falls to collect the minimum amount specified here~n XIX. VENUE The terms, obligations and requirements of this Contract shall be construed in accordance with the laws of the State of Texas The obligations and requirements of the parties hereto are performable in Denton County, Texas Any litigation involving this Contract shall be tried in a court of competent jurisdiction sitting in Denton County, Texas XX. ACCEPTANCE OF EMPLOYMENT In consideration of the terms, covenants and mutual agreements herelnabove stated, FIRM hereby accepts the employment of CITY and undertakes the performance of this Contract as above stated PAGE 7 XXI. DIRECTIVES Ail directives between FIRM and CITY shall be confirmed in writing XXII. COVENANT NOT TO SUE FIRM further agrees not to bring any cause of action against CITY relative to this Contract Should FIRM bring any cause of action against CITY, FIRM agrees the liquidated damages shall not exceed $1 00 and the filing of such cause of action shall be considered a material breach of this Contract XXIII. AMBIGUITY Any ambiguity within this Contract shall be liberally interpreted in favor of CITY XXIV. ASSIGNMENT The rights and responslblllt~es of CITY under th~s Contract may be assigned by the City Council to another governmental unit in Denton County w~thout approval of FIRM It ~s understood and agreed that this 1s a professional services contract and CITY ~s contracting for the unique services of FIRM FIRM's rights and responslbzllt~es under this Contract may not be assigned by FIRM to another law firm or collection agency w~thout wrztten approval of the assignment by the City Council XXV. INDEMNITY AGREEMENT The FIRM shall indemnify and save and hold harmless the CITY and its officers, agents, and employees from and against any and all l~abll~ty, clalms, demands, damages, losses, and expenses, including, but not limited to court costs and reasonable attorney fees incurred by the CITY, and including, without limitation, damages for bodily and personal ~n]ury, death and property damage, resulting from the negligent acts or omissions of the FIRM or its officers, shareholders, agents, or employees in the execution, operation, or performance of th~s Contract Nothing ~n this Contract shall be construed to create a l~ablllty to any person who 1s not a party to th~s Contract, and nothing herein shall waive any of the parties' defenses, both at law or equity, to any claim, cause of action, or litigation filed by anyone not a party to thls Contract, including the defense of governmental immunity, which defenses are hereby expressly reserved XXVI. INSURANCE During the performance of the services under this Contract, FIRM shall maintain the following insurance with an ~nsurance PAGE 8 company licensed to do buslness zn the State of Texas by the State InsuraDce Commission or any successor agency that has a rating with Best Rate Carriers of at least an A- or above Professional Llablllty Insurance with limits of not less than $1,000,000 annual aggregate The FIRM shall furnish insurance certificates or ~nsurance policies at the CITY's request to evidence such coverages The insurance policies shall name the CITY as an addltlonal insured on all such pollcles, and shall contain a provision that such ~nsur~nce shall not be canceled or modified without 30 days prior written notlce to CITY and FIRM In such event, the FIRM shall, prior to the effectIve date of the change or cancellation, serve substitute policies furnlsh~ng the same coverage XXViI. EXHIBITS RFP #2032 attached hereto as Exhibit "A" and the FIRM's response to the RFP attached hereto as Exhibit "B" are incorporated herein as 1f set forth at length and made a part hereof The provl~lons of Exhibit "A" and Exhibit "B" shall set forth obliga- tions and duties of the FIRM to the extent that they do not conflict with other provisions set forth in this Contract, which contractual provlslons shall control XXVIII. ARBITRATION AND ALTERNATE DISPUTE RESOLUTION The part~es may agree to settle any disputes under this Contract by submitting the d~spute to arbitration or other means of alternate dispute resolution, such as mediation No arbitration or alternate d~spute resolution armslng out of or relating to thls Contract, ~nvolv~ng one party's disagreement, may include the other party~to the d~sagreement without the other's approval XXIX. ENTIRE A~REEMENT Th~s Contract, conslstlng of 13 pages and 2 exhibits, constitutes the complete and final expression of the agreement of the parties, and is intended as a complete and exclusive statement of the terms of their agreements, and supersedes all prior con- temporaneous offers, promises, representations, negotiations, discussions, communications, and agreements which may have been made in connection w~th the subject matter hereof XXX. COMPLIANCE WITH LAWS The FIRM shall comply with all federal, state, and local laws, rules, regulations, and ordinances applicable to the work covered hereunder as they may now read or hereinafter be amended PAGE 9 XXXI. DISCRIMINATION PROHIBITED In performing the services required hereunder, the FIRM shall not discriminate against any person on the basis of race, color, religion, sex, national origin or ancestry, age, or physical handicap XXXII. PERSONNEL AND EQUIPMENT A The FIRM represents that it has or will secure, at its own expense, all personnel required to perform all the services required under this Contract Such personnel shall not be employees or officers of, or have any contractual relations with the CITY FIRM shall inform the CITY of any conflict of interest or potential conflict of interest that may arise during the term of this Contract B Ail services required hereunder will be performed by the FIRM or under its supervision Ail personnel engaged in work shall be qualified, and shall be authorized and permitted under state and local laws to perform such services C The FIRM represents that it has or will secure, at its own expense, the hardware, software, and other resources required to perform, in a timely manner, all the services required under the terms of this contract XXXIII. ASSIGNABILITY The FIRM shall not assign any interest in this Contract, and shall not transfer any interest in this Contract (whether by assignment, novation, or otherwise) without the prior written consent of the CITY XXXIV. TERMINATION OF AGREEMENT A Notwithstanding any other provision of this Contract, either party may terminate by giving thirty (30) days advance written notice to the other party B Th~s Contract may be terminated in whole or in part in the event of either party substantially falling to fulfill its obligations under this Contract No such termination will be affected unless the other party is given (1) written notice (delivered by certified mall, return receipt requested) of intent to terminate and setting forth the reasons specifying the nonperformance, and not less than 30 calendar days to cure the failure, and (2) an opportunity for consultation with the terminating party prior to termination C If the agreement is terminated prior to completion of the ser- vices to be provided hereunder, FIRM shall immediately cease all services and shall render a final bill for services to the PAGE 10 CITY wzthzn 30 days after the date of termination The CITY shall pay FIRM for all services properly rendered and satls- f~ctorlly performed and for reimbursable expenses to termina- tion incurred prior to the date of termination, in accordance w~th Article IX ,,Compensation" Should the CITY subsequently contract with a new consultant for the continuation of services on the Project, FIRM shall cooperate in providing information The FIRM shall turn over all documents prepared or furnlshed by FIRM pursuant to th~s Contract to the CITY on or before the date of termination, but may maintain copies of such documents for 1ts use XXXV. MODIFICATION No waiver or modification of this Contract or of any covenant, condition, or limitation herein contained shall be valid unless in writing and duly executed by the party to be charged therewith, and no evidence of any waiver or modification shall be offered or received in evidence in any proceeding arising between the parties hereto out of or affecting this Contract, or the rlghts or obligations of the parties hereunder, and unless such waiver or modification is in writing and duly executed, and the parties further agree that the provisions of this section will not be waived unless as herein set forth XXXVI. INDEPENDENT CONTRACTOR FIRM shall provide services to CITY as an independent contractor, not as an employee of the CITY FIRM shall not have or claim any right arising from employee status XXXVII. MISCELLANEOUS A The following exhibits are attached to and made a part of this Contract Exhibit "A" - Request for Proposals, Exhibit "B" FIRM's proposal B FIRM agrees that CITY shall, until the expiration of three (3) years after the final payment under this Contract, have access to and the right to examine any d~rectly pertinent books, documents, papers, and records of the FIRM ~nvolvlng transac- tlons relating to this Contract FIRM agrees that CITY shall have access during normal working hours to all necessary FIRM facilities and shall be provided adequate and appropriate working space in order to conduct audits in compliance with this section CITY shall give FIRM reasonable advance notice of intended audits C For the purpose of this Contract, the key persons who will perform most of this work hereunder shall be Debra Patton However, nothing herein shall limit FIRM from using other qualified and competent members of its firm to perform the services required herein PAGE 11 D FIRM shall commence, carry on, and complete any and all projects with all applicable dispatch, in a sound, economical, efficient manner and in accordance with the provisions hereof In accomplishing the projects, FIRM shall take such steps as are appropriate to ensure that the work involved ~s properly coordinated with related work being carried on by the CITY E The CITY shall assist the FIRM by placing at the FIRM's disposal all available information pertinent to the Project, including previous reports, any other data relative to the Project, and arranging for the access thereto, and make all prov~slons for the FIRM to enter in or upon public and private property as required for the FIRM to perform services under th~s Contract XXXVIII. TIME OF THE ESSENCE Time is of the essence with respect to all matters covered by this Contract XXXIX. CAPTIONS The captions appearing at the first of each numbered section are inserted and Included solely for convenience and shall never be considered or g~ven any effect ~n construing this Contract This Contract ~s executed on behalf of CITY by the presiding officer of its governing body who is authorized to execute this instrument by order heretofore passed and duly recorded in ~ts minutes and by a partner of FIRM who, by execution of this Contract, represents and warrants that he or she has the authority to execute th~s document on behalf of FIRM WITNESS the s~gna~Dre of all p~rt~es hereto ~n triplicate originals this the ~ day of~_ , 1997, Denton County, Texas CITY OF DENTON, TEXAS ATTEST JENNIFER WALTERS, CITY SECRETARY PAGE 12 APPROVED AS TO LEGAL FORM HERBERT L PROUTY, CITY ATTORNEY BLAIR, GOGGAN, SAMPSON & MEEKS LAW OFFICE OF MIKE GREGORY BY M~ E \WPDOCS\K\DELINQUE TAX PAGE 13 EXHIBIT "A" ~ITY OF DENTON~ TEXAS April 15, 1997 Blmr, Goggan, Samson, & Meeks, and M~e Gregory 2323 Bryan Street Dallas, TX 75201 REF RFSP//2032 - DELINQUENT TAX COLLECTION SERVICE Dear Blatr, Goggan, Samson, & Meeks, and Mflce Gregory The Ctty of Denton, Texas will receive sealed proposals consmt~ng of 3 cop~es unttl 2:00 _n.m. May 13, ]~9~}7 for Delinauent Tax Collection Serwce This request for proposal m not a b~d and will not be opened pubhcly The proposals wtll be recetved by the Purchasing Agent and no part of this request for proposal wtll be made pubhc except as required by State Statute after award The C~ty of Denton staff and Ctty Council will remew and evaluate the proposals Selectmn will be made by thru process as stated further m thru request for proposal All mformanon, clarifications, or changes tn content or mstrucnons of this request for proposals must be submitted m wrmng to the Purchasing Agent at 901-B Texas Street, Denton, Texas 76201, Phone Number (817) 383-7100 Addtttonal proposal documents may be requested by mall or ptcked up at the Ctty of Denton Purchasing Department, 901-B Texas Street, Denton, Texas 76201 All questtons or requests for more mformatton regardtng this RFSP of the C~ty of Denton tax collecnons must be submttted tn writing by 12 00 p m on May 1, 1997 Both quesnons and responses will be sent to all potentml btdders Attached Is a five year history of the Ctty of Denton's dehnquent tax collectton percentages Please refer to thru mfonnanon when necessary Dedtcated to Quaht~ Ser~ tt~ April 15, 1997 Page 2 We are sohcltmg a proposal from your fh'm because of your capabihtles m delinquent tax collection Proposals should be as brief as possible and include the following I A statement of firm's experience m delinquent tax collection, Including years ~n the business, number of staff, office location, clients serviced (a list of clients with addresses, phone number and contact person should be provided) 2 Resumes of key managerial staff to be assigned as the C~ty's representatives 3 Proposed scope of services to be offered based on the reformation attached 4 Suggested performance criteria for the C~ty to ut~hze ~n evaluating the success of the contract and non-performance guidelines if collections do not equal sixty (60%) percent of the delinquent tax base amount Proposals will be evaluated based upon the attached criteria and ~ntervtews w~th selected finns If your f'n'm is interested in malong a proposal to the City of Denton for these services, three (3) copies of the proposal, m sealed envelopes marked on the outside RFSP #2032 - Delinquent Tax Collection Service, should be submitted no later than May 13, 1997 at 2 00 p m to City of Denton Purchasing Department 901-B Texas Street Denton, TX 76201 AttenUon Tom Shaw, Purchasing Agent We look forward to receiving a proposal from your f'UTn for th~s very unportant service Sincerely, TomD Shaw, CPM Purchasing Agent wp Attachments AAAO~FEC THE LAW FIRM WILL 1 Receive and review the delinquent tax mils 2 Substitute as attorney of record on all existing tax suits and interventions, pay all court costs and filing fees related thereto 3 Perform all research and paperwork necessary to provide taxpayers and the City Tax Collector with correct or corrected information to update the City files, including forwarding addresses as located 4 Submit monthly status reports regarding suits filed on accounts and provide City Tax Collector with duplicate letters sent to taxpayers 5 Provide a quarterly report to City staff in sufficient form that it could be submitted to the City Council for review Provide monthly reports on pending suits, judgments and foreclosures 6 File suits on delinquent taxpayers that do not respond in accordance with the demand of and direct~ons provided by the City of Denton 7 Intervene In delinquent tax suits filed by Denton County and/or Denton Independent School District, if applicable, pursuant to Sec 33 44, Property Tax Code 8 Ftrm shall be responsible for filing of delinquent tax clmms in bankruptcy proceedings, including claims and acuons required to be filed with Federal age, ficles such as the FDIC, and consult with the City of Denton City Attorney's office on such matters 9 File suits for collection of delinquent taxes pursuant to Secs 33 41 and 33 42, Property Tax Code, or file suits of judiclal foreclosure of tax liens l0 Pursue all suits diligently and provide reports to the City of Denton 11 Provide the City recommendations, for qualified individual taxpayers, pursuant to Sec 33 02, Property Tax Code, regarding the advisability of an installment agreement being entered into between City and taxpayer 12 Provide legal support and research to the City as needed a Provide recommendations to not pursue a case if a case is legally barred, is weak, or the hkehhood of collection is low or unhkelv b Provide City of Denton's Assessor/Collector w~th legal advice and written opinions upon request 13 Only, collect those groups or individual accounts x~h~ch the C~ty ot Denton determines m its discretion are to be collected by firm The Law Ftrm Will Page 2 14 Provide all supplies and postage necessary to handle bllling and necessary ma~hngs 15 Obtmn appropriate tttle research and relevant ownership records of all property upon whxch a stat is to be filed, at firm's expense 16 Provtde total and complete dehnquent tax collectton, including court fihng fees and all other costs, pursuant to Sees 33 07 and 33 48, Property Tax Code, and will mdemmfy and hold the Ctty harmless from any suxts or hab~Imes that may result from the firm's d~hnquent tax collecUon acUvxtles 17 Propose a method of assunng that the amount of delinquent taxes collected by the Law F~rm will be at least eqmvalent to the amount projected to be collected by m-house staff for each fiscal year of the firm's engagement 18 Propose a method of payment 19 Be enUtled to fees on amounts actually collected while contract is m effect, pursuant to Sec 33 07 of Property Tax Code 20 Provide mformauon concerning mmonty involvement regarding the work to be performed by your firm pursuant to this engagement Indicate the ethnic makeup and the gender of your staff, both at present and projected, if not presently fully staffed Also, md~cate ff you would consider sub-contracting parts of this contract to minority contractors and, if so, please descnbe your plan to do so Also md~cate your ~mphance with EEOC regulations and gu~dehnes 21 Coordinate the fihng of all tax suits with the City Attorney and all tax collection efforts w~th the C~ty of Denton Tax Department 22 Prowde for the orderly dehvery of cop~es of all complete tax files to be turned over to the Cxty Attorney when the Contract is terminated 23 Make recommendations to the City Tax Department on accounts to be collected (l e, mobde homes, a~rcraft and business personal property) by summary seizure (Tax Warrants) and diligently perform all legal work necessary to reduce those accounts to payment of taxes pursuant to Secs 33 21, 33 22 and 33 23, Property Tax Code 24 Mamtmn collection rate of at least s~xty (60%) percent ot the current dehnquent tax base with a penalty clause lnmated on the firm should be the collection rate fail to research 60% 25 Provide concentrated effort toward the collecuon w~thm the statute ot hm~tatton period of dehnquent mobile home business personal property accounts The Law F~rm Will Page 3 26 Upon request by the C~ty, undertake the collection of delinquent accounts for sl:~clal paving assessment liens, substandard housing demolmon liens, and privileged (mowing) liens 27 Upon reasonable request, represent the City m the acqmsmon of property pursuant to the Property Tax Code for public purpose use 28 The firm should be willing to enter into a three year contract w~th the City w~th two additional one year optional extension penods being provided for i~-IE CITY OF DENTON WILL Provide a roll of dehnquent accounts to be collected Provide for updated lnformaUon (x e, adjustments, payments, errors, double assessments, or other dxscrepancxes) on dehnquent accounts to be forwarded to the law firm Be able to terminate contract for any reason, w~th or w~thout cause, upon thirty (30) days' written notice to the firm Pay the law firm fifteen (15%) percent of the amount of all delinquent taxes, (pursuant to Sec 33 07, Property Tax Code), penalty and interest actually collected and paid the collector of taxes dunng the term of this contract The collector shall pay said funds to the firm monthly by check Notify the law firm of any taxpayer that has filed bankruptcy, when the Cxty has been notified of such The Cxty will allow firm an addluonal slx (6) months to reduce to judgment all suits filed prior to the exp~ratlon date of the contract Prepare and ma~l tax statements at least thxrty (30) days [no more than sixty (60) days] prior to dehnquency date, gxwng clear written not~ce to the dehnquent taxpayers of the potentlal add-on costs of collection CITY OF D, ,~WI'ON CRITERIA FOR SEL~_,CTING FIRM In order for all prop?aais to be reviewed tn a consistent manner, please reference the following criteria by its r~ference number ~t forth below 1 Please provide a summary tailed "Law Firm Summary," not to exceed three pages, that addresses the following questions a Is your law firm's pnnclpal business the collection of delinquent taxes? b Please describe the extent of your law practice c Please describe, tn demi, your firm's collecnon software and hardware and any established systems whxch you have tn place regarding ad valorem tax collection d Do you currently collect delinquent taxes for other taxing entities m Denton County'~ If yes, who? e How many clients do you currently represent regarding the collection of delinquent taxes? f Where Is your nearest office location to the City of Denton9 g Is your law firm affiliated wah local counseP If so, who? How long has your firm been so affiliated? h What Is the total number of staff employed by your firm9 Please breakdown by the following categories Attorneys, Law Clerks, Paralegals, Legal Assistants, Legal Secretaries, Other Staff ' What is the number of staff that will be responsible for the City of Denton's collection if your proposal is accepted? What is the name(s) of the attorney(s) that will be responsible for the City of Denton's collections? k Is your law firm an Equal Employment Opportunity (EEO) employer9 Is your firm agreeable to a performance goal. which is equal to, but not less than, 60% of the total dollar value of the base taxes collected as of July 1 of each year of the contract? 2 Firm must have an established history of expertise tn the delinquent tax collection field and provide a complete list of past and current Texas clients including a five year summary of delinquent tax collect:?ns listed as a percent of base tax, excluding P&I, submitted to the firm for collection 3 Law firm has to show capabdity to staff and operauons sutfic:ent to etficientlv process up to 25.000 dehnquent accounts annually 4 Firm ~,dl haxe or wdl estabhsh a Denton ?trice b~ the date the delinquent accounts are turned over to firm and v~fll provide a 1-800 number or other toll-tree set, me to its mare o/rice EXHIBIT "B" A PROPOSAL FOR THE COLLECTION OF DELINQUENT AD VALOREM TAXES FOR THE CITY OF DENTON Submitted by Blair, Goggan, The Law Office of Sampson & Meeks Mike Gregory Attorneys at Law Attorneys & Counselors at Law 326-G East McKinney 303 N. Carroll Blvd., Ste 100 Denton, Texas 76201 Denton, Texas 76201 (817) 383-4460 (817) 387-1600 May 1997 BLAIR, BOP~BAN, SAMPSON & MEEKS ATTORNEY~ AT law May 13, 1997 The Honorable Jack Miller Mayor, C~ty of Denton and Members of the Denton C~ty Council 215 E McKmney Denton, Texas 76201 Re RFSP #2032 - Dehnquent Tax Collectton Service Dear Mayor Mdler and Members of the City Councd Blmr, Goggan, Sampson & Meeks (BGSM) is very pleased to submit our proposal to resume delinquent tax collection services for the C~ty of Denton Our previous representation of the City of Denton and the Denton Independent School Dismct well positions our law firm to commit substantial resources to the collection effort for the City in a manner to ensure maximum collections We are pleased to continue the affiliation between Mike Gregory and BGSM The Law Office of Mike Gregory has asststed BGSM w~th our contracts m Denton County s~nce 1986 Mr Gregory has practiced law m Denton since 1974 and maintains h~s own law office at 303 North Carroll Boulevard, State 100 As a former Denton ISD Trustee and an active member of the Denton commumty, Mr Gregory's assistance ~n our collection effort s~gnlficantly enhances our program S~nce the beginmng of our serwce to Denton taxing jurlsdtctions, he has assisted BGSM by acting as a l~mson w~th Denton officials and m our litigation of tax cases Mr. Gregory will be dn'ectly revolved with our collection program by sharing responsibility for litigating the City's tax cases w~th BGSM's attorneys and he will work directly with delinquent taxpayers and their attorneys to resolve their delinquencies He will be assisted m these efforts by h~s associate attorney, Charla Bradshaw BGSM has maintained an office m Denton since 1986 and has contributed greatly to the Denton connnunity during the past ten years We conservatively estimate that we have spent more than $1.1 lmlhon in Denton during the past decade in support of our collection program As shown on the chart following this letter, two-thirds, or 66%, of our attorney fees from our Denton ISD contract stayed in Denton and were reinvested into the coinmumty In the form of salaries, rent, office expenditures, community-based contrlbunons, etc The City of Denton can expect this same level of "return" to the conunumty. W~th an office estabhshed in Denton for more than ten years, employment of Denton residents and extensive commumty participation, we believe BGSM has established itself as a local, Denton law f'uan. Together, the Law Office of Mike Gregory and BGSM have served the Denton comm~mtty for a combined 32 years. Our proposal offers the C~ty of Denton a continuat~on of the premier tax collection program available ~n Texas Our collection efforts have been customu~ed for Denton so they are carried out for Denton taxpayers by Denton citizens. BGSM's Collection Experience in Denton BGSM, in conjunction w~th Mike Gregory, represented the C~ty of Denton from July 1986 through June 1993 During that time, we collected $5,446,106 ~n dehnquent taxes, penalties, interest and attorney fees for the C~ty, f~led 1,324 lawsuits and ma~led more than 19,000 demand letters In spite of a current year "turnover" that decreased 43% over our last four years of representation, we were still able to consistently increase delinquent collection effectiveness In 1992, BGSM was successful m also being hired by the Denton lSD, which had been previously represented by McCreary, Veselka, Bragg & Allen During the first 12 months of our representation of Denton 1SD, we achieved a 18% mcrease in collections, which resulted in an additional $222,161 m revenue for the Denton ISD We are proud of our success at both the C~ty of Denton and Denton ISD, however in July 1993 the City chose to change law firms to McCreary, Veselka, Bragg & Allen, and thetr newly formed joint venture w~th the local, poht~cally active f~rm of Hayes, Coffey & Berry tn a s~m~lar manner, the Denton ISD School Board changed to the law f~rm of Sawko & Burroughs m January 1997 In both decisions to change law f'unns from BGSM, the elected body was divided m its decision because BGSM's performance had been exemplary We beheve an object,ye rewew of our performance w~ll affirm our ab~hty to provide the leading collection program in Denton We want to emphasize that we have always valued our relationship w~th the City of Denton We greatly regret the C~ty and School Dlstr~ct chose to change law f~rms m sp~te of our excellent performance and would welcome the chance to once again represent the C~ty of Denton BGSM's estabhshed presence m the Denton commumty will immediately be put to use for the benefit of our City of Denton collection program. We once again pledge to the C~ty of Denton to provide the highest level of performance and conduct our program with the highest degree of professionalism. Blair, Goggan, Sampson & Meeks, along w~th Mike Gregory, ns proud of our past record of collection performance for the C~ty of Denton We once again offer the City our exceptional collection program which we beheve w~ll increase the C~ty's dehnquent revenue collections We would consider it a prlvdege to again represent the City of Denton and look forward to discussing this proposal with you and addressing any questions you may have If the City should revise its criterm at any time during the selection process, we would welcome the opportumty to negotiate any additional desired services or enhancements w~th the City We appreciate your consideration of our proposal Sincerely, Stephen T Meeks ~ M~ke Gregory Partner Attorney Blair, Goggan, Sampson & Meeks Law Office of Mike Gregory cc Tom Shaw, Purchasing Agent Highlights of the Proposal · Blair, Goggan, Sampson & Meeks (BGSM) has achieved unparalleled success in the field of delinquent tax collection m Texas, as evidenced by our 72 clients in North Texas, including the cities of Dallas, Arhngton, Currollton and Sherman, in addition to Dallas, Tarrant, Hunt and Grayson counties Because of our size, we have the depth of staff and computer resources to tailor our collecuon program specifically to meet the needs of the Cny of Denton · Because of our previous representaUon of the City of Denton and Denton ISD, no other law firm ts more famlhar with Denton taxpayers and the community BGSM's estabhshed presence in the Denton community ensures a smooth tran~tlon will be accomplished, with no disruption to the Tax Office. BGSM ~s completely prepared to commit our substantial resources and expertise to maplement a successful collection program for the City of Denton. · BGSM offices are strategically located in six (6) cities throughout North Texas, including Denton, Dallas, Sherman, Fort Worth, Greenville and Austm Our Denton office, which Is supported by our North Texas (Dallas) Regional office, will be assigned to represent the City of Denton Mr. Steve Meeks, a BGSM Partner, will serve as our lead attorney responsible for representation of the City. · The Denton law firm of Mike Gregory will ass~ BGSM ~n providing the City of Denton w~th the most effective tax collection services possible As local counsel, Mr Gregory prowdes an increased level of local expertise which will enhance our dehnquent tax collection program for the C~ty He will also play an important role in representing the City in dehnquent tax collection httgatlon efforts by personally appearing m Court m dehnquent tax cases. · BGSM has maintained an office in Denton since 1986. Our law firm has expended $1 1 mflhon during the last ten years in Denton with local employees, vendors and supphers m support of our collection program Furthermore, 66% of the revenue generated by our Denton contracts is locally retained · We believe that to represent our clients effectively, we must be revolved m the community. Examples of our law firm's commumty involvement throughout the Denton area are participation m Chamber of Commerce acuwues, the BGSM/Honeywell Teacher Mm~ Grant program, the Denton Special Olympics, our adopt-a-school program, contributions to United Way and other community groups · Our collection program comprises an innovative mix of diverse dtsclphnes ~nclud~ng computer smence, telephone collecttons, property ownership and location research, traditional trml advocacy, post-judgment enforcement, bankruptcy representation, federal agency collection efforts and setzure actlmty Our collection program ts designed to serve as an extension of the client's tax office and, by vmue of our complete collection services, will be able to reduce the burden on the City staff. · Our data processing capabilities are "second to none" in the field of delinquent property tax collection. Our management reporting, case tracking and document production and bankruptcy u'ack~ng systems all demonstrate the sophist~cat~on of our computer applications m the field of delinquent tax collection We regularly provide information to our clients which assists them in their budgeting, forecasting and management of their governments · An Austin office ts maintained by BGSM to keep abreast of the latest legtslatlve matters, Attorney General opinions, and interpretations of the Property Tax Division of the State Comptroller's Office and the decisions of the Supreme Court of Texas Through this office we are available to provide legislative assistance to all of our clients TABLE OF CONTENTS Transmittal Letter H~ghhghts of the Proposal I Law F~rm Summary (RFP Select,on Criteria 1-4) 1 II Introduction to the F~rms (RFP Selection Criteria 1 a-b, 2, 3) 7 III Collection Performance 9 Collection Experience ~n Denton 13 Chent References 18 IV Project Team and Offices (RFP Selectton Criterion 1 f-j, 3, 4) 19 BGSM's Denton Office 19 The Law Office of M~ke Gregory 20 BGSM's North Texas (Dallas) Regional Office 20 ProJect Team for the Cny of Denton 20 Resumes of Key Individuals 21 V Commumty Involvement 28 VI Scope of Services (RFP SelecUon Criterion 2) 31 Workplan and Methodology 32 Custom,zed Workplans 33 Taxpayer Not~ficauon Program 37 Address Research/Taxpayer Location Program 41 Taxpayer Assistance Program 45 L~t~gat~on Process 47 Bankruptcy 52 Federal Agency Collections 54 Pubhc Serv:ce Information 55 Miscellaneous Revenue Collecnons 55 Ancillary Legal Sermces 55 Management Information Reporting and Coordinauon 56 Vll Data Processing Capabfimes (RFP Selection Criterion 1 c) 57 VIII Equal Employment Opportumty and Affirmauve Acnon (RFP Select~on Criterion 1 k) 64 IX Suggested Performance Cnterm 66 X Diws~on of Respons~bfl~ues 68 Responsibilities of the Law Firm 68 Responsibilities of the City of Denton 70 Performance Commitment (RFP Selection Criterion 1 1) 70 XI Attorneys Fees 71 Appendix A Client Listing Appendix B Sample Letters I. Law Firm $~mmary (RFP Sel¢¢lson Cntieria 1-4) As requested by the RFP, the following pages are provided m direct response to the City's "Cr~term for Selectmg Firm," (1.A-L). A. Is your law fu'm's pnnctpai business the collection of dehnquent taxes ~ BGSM's principal and only business is the collection of delinquent ad valorem taxes and governmental receivables Beglnmng in the early 1980's our law firm was one of the pioneers m the field of delinquent tax collection Over the past 16 years we have grown to become the largest and most successful delinquent tax collection law f'Lrm m Texas We have achieved this status by limiting our practice exclusively to tax collection and by continually working to improve our collection program Our law firm represents 8 of the 10 largest taxmg jurisdictions m Texas. We have collected over $1.9 billion m delinquent revenue for Texas cities, counties and school districts In the past s~xteen years B Please describe the extent of your law practtce. Our practice is dedicated to the collection of deimquent ad valorem taxes m Texas. Each year our law fh'm processes more than 2,000,000 delinquent tax accounts for our clients throughout Texas and annually collects over $185 mdhon m dehnquent taxes on a statewlde basts. We mail approxunately 1,500,000 demand letters each year, in addition to preparing more than 30,000 lawsuits. We employ more than 300 lndiwduals and serve taxing jurisdictions from our 17 offices throughout Texas C. Please describe, tn detatl, your ftrm's collectton software and hardware and any estabhshed systems whtch you have tn place regardtng ad valorem tax collectton Through our subsidiary computer company, United Governmental Serwces of America (UGSA), we have developed customized tax collection software used by local governments throughout Texas For delinquent tax collection purposes, we use our copyrighted Case Tracgang System (CATS), DELTAX and Bankruptcy Tracking System (BATS) to support our collection program UGSA also provides collection software to local tax offices for the collection of current ad valorem taxes The system ts currently in place for Dallas County, the City of Dallas and the Houston Independent School Dtstr~ct The hardware which supplements our collection program and runs our software is best described by the volume of services it ~s capable of providing Annually, UGSA processes over 2,000,000 delinquent tax accounts, ma~ 1,$00,000 demand letters and prepares 30,000 lawsuits. Additional detail is provided in Section VII. Data Processtng Capabflttles of our proposal Page 1 D Do you currently collect dehnquent taxes for other taxing enttttes tn Denton County ~ lfyes, whoP Our chents nn Denton County are Denton Levy Improvement D~tr~ct #1 and Denton Road Utihty Dtstrict #1 In additnon, BGSM collects delnnquent taxes for the C~ty of Carrollton, Prosper ISD and the City of Frisco which have accounts located m Denton County BGSM represented Denton ISD until January 1997 and we are currently ~n the process of concluding our collectnon efforts on behalf of the School Dlsu'lct We also have expernence representnng the Cnty of Denton, the Town of Bartonvllle and the Cnty of Krugervnlle E How many chents do you currently represent regarding the collectton of dehnquent taxes ~ BGSM currently represents 72 taxing jurisdictions m the collection of delnnquent ad valorem taxes Because BGSM's operatnons are focused exclusnvely on North Texas, all 72 of these chents are concentrated in Denton, Tarrant, Dallas, Grayson, Johnson, Colhn and Hunt counties. A complete lnstmg of BGSM's clnents ns provnded m Appendix A. On a statewnde basns, our law ftrm represents over 200 clnents, including 8 out of 10 of the largest taxing ent~t~es m Texas We represent Harris, Dallas, Tarrant and Bexar counties, the City of Dallas and Dallas ISD, Houston 1SD, the C~ty of San Antomo and San Antomo ISD F Where ts your nearest offtce locatton to the Ctty of Denton ~ BGSM has manntmned an offnce nn Denton smce 1986. It ~s located nn Denton at 326-G East McKinney Street (directly across from the Cnvnc Center) G Is your iow ftrm affihated wtth local counsel? If so, who ~ How long has your firm been so affihated ~ Our law fnrm has been affnhated wnth the law off, ce of M~ke Gregory as local counsel since 1986. In addmon to serving as a Inmson to local officials, Mr. Gregory will participate directly m our collection program by representing the C~ty before the Court in tax ht~gatlon cases H What ts the total number of staff employed by yourftrm ~ Please breakdown by the followtng categories. Attorneys, Law Clerks, Paralegais; Ltttgatton Asststants, Legal Secretartes, Other Staff The combined staff of BGSM, operating m North Texas. and Heard, Goggan, Blanr & Wnlhams, operating m South and Central Texas, ns composed of 300 ~n the following categornes Attorneys 33 Legal Secretaries 16 Paralegals 22 Collectors/Researchers 74 Legal Assnstants 63 Admmnstrat~ve Support 35 Bankruptcy Assnstants 17 Data Processing Professnonals 40 Page 2 I What ts the number of staff that will be responstble for the Ctty of Denton's collectton ~fyour proposal is accepted~ The following 11 individuals will have primary respons~b~hty for our collection program for the C~ty of Denton: Mtke Gregory, Local Counsel Debbte Patton, Denton Offtce Manager Charla Bradshaw, Local Counsel Ralph Roberts, Abstractor Stephen T Meeks, Partner Dana Markham, Denton Ltttgatton Asststant DeMetrls A Sampson, Partner Gary Bennett, Attorney Nancy R Prtmeaux, Regional Manger Edward Lopez, Attorney Beth Weller, Bankruptcy Attorney In addttton, the collectton efforts of our Denton staff wdl be supported by our North Texas Regtonal Office m Dallas whtch ts staffed by 50 tax collection professionals Our computer support staff totals more than 40 programmers and techmc~ans J What ts the name(s) of the attorney(s) that wall be responstble for the Ctty of Denton's collecttons? The attorneys wtth primary respons~blhty for our Denton collection program w~ll be BGSM's Partner Steve Meeks and Mr. Make Gregory They wtll be supported on an as needed basts by Mr Gary Bennett, Mr. Edward Lopez and Ms. Charla Bradshaw In addtt~on, BGSM's bankruptcy attorney, Ms. Beth WeBer, wdl be responsible for all of the Ctty's accounts tn bankruptcy K Is your law ftrm an Equal Employment Opportuntty (EEO) employer? BGSM ts not only an Equal Employment Opportumty employer, we are the tndustry leader ~n prowdmg opportunmes for mmormes and women As evidence of our commitment to Equal Employment Opportumty, we offer our current staff d~str~but~on Of BGSM's 54 staff members tn our Denton and Dallas offtces, 66% are m~norit~es and 76% are women. We are confident that no other dehnquent tax collectton law firm can approach the parttc~pat~on level we have achteved of mtnorttles and women For the past f~ve years, our North Texas offtce has expended over $1.5 million annually w~th mtnortttes and women Section VIII Equal Employment Opportumty and Aff'wmat~ve Action provides addmonal detail regardtng our Equal Employment Opportumty and Afftrmat~ve Actton programs L Is yourfirm agreeable to a performance goal, whtch ts equal to, but not less than, 60% of the total dollar value of the base taxes collected as of July 1 of each year of the contract~ Based upon our past success for the Ctty and Denton ISD, we are conftdent that we wdl be able to meet the C~ty's performance goal We commtt that our collections wtll total at least 60% of the total amount of base tax of current year dehnquency that exists on July 1 (the new "turnover" roll) by the end of the twelve month pertod beg~nmng July 1 and endtng June 30 We w~ll maintain thts performance standard durtng each year of the contract Page 3 2 Firm must have an estabhshed htstory of experttse tn the dehnquent tax collectton fteld and provtde a complete ltst of past and current Texas chents tncludtng a ftve year summary of dehnquent tax collections ltsted as a percent of base tax, excluding P&I, submttted to the ftrm for collectton Not only does BGSM have an estabhshed history m delinquent tax collection, we have a proven history serving the City of Denton and Denton ISD specifically In the collection of taxes From 1986 until 1993 and from 1992 until 1997, BGSM and Mike Gregory provided collection services to the City of Denton and Denton lSD, respectively Junsd~ctmns of all sizes throughout North Texas have also contracted with BGSM for extended periods of t~me after recogmzlng the quality of BGSM's collection program A list of BGSM's 72 chents ~n North Texas is prowded m Appendix A Some of our long-term clients include · City of Dallas (since 1983) · Tarrant County (since 1982) · Dallas ISD (since 1983) · Hunt County (since 1985) · Dallas County (s~nce 1984) · C~ty of Sherman/Sherman ISD (since 1990) Our law fnrm operates under the name Heard, Goggan, Blair & Williams (HGB&W) in South and Central Texas HGB&W also has a r~ch history representing taxing jurisdictions for dehnquent tax collection services · Houston ISD (since 1984) · San Antomo ISD (since 1982) · Harris County (since 1995) · C~ty of San Antonio (since 1985) · Bexar County (since 1980) A hstmg of our former chents is also provided in Appendix A. As requested, we are submitting a five year snmmary of delinquent tax collections. Rather than providing an aggregate of our total collections ($185 m:lhon each year) for our 200 chents throughout the State, we felt it would be more meaningful and responsive to choose three representative clients for the C~ty of Denton These chents are Denton ISD Most similar to the City of Denton due to shared account base C~ty of Dallas/Dallas ISD Largest jurisdictions in North Texas C~ty of Sherman Similar C~ty ~n proximity to Denton The following three tables detail our dehnquent tax collections (total tax plus penalty and interest) as a percent of the base tax, excluding penalty and interest, that has been submitted to our law firm for collection P~e4 This summary of dehnquent tax collections also provides an excellent measure of effectiveness We are pleased to be able to demonstrate that each of our three representative chents has recogmzed an increased level of effectiveness over the past f~ve years Furthermore, we have recently concluded our most effective/successful year ever for all three chents The 1995/96 effectiveness ratios are as follows Denton 1SD 153 % C~ty of Dallas/Dallas ISD 148% C~ty of Sherman 135 % In addition, deta;led and verifiable statistical ~nformat~on concerning our collecuons experience m Denton and throughout North Texas Is prowded m our proposal These charts and tables demonstrate the strong performance we have consistently prowded for jurisdictions which have chosen BGSM's collection program For additional ~nformat~on, please see Section H. Introduction to the Law l~rms and Section HI. Collection Performance. Page 5 3 Law ftrm has to show capabihty to stoff and operattons suffictent to efftctently process up to 25, 000 dehnquent accounts annually. Through successful collections, BGSM has demonstrated that we have sufficient staff and resources to process the dehnquent accounts of the C~ty of Denton Our Denton off,ce, at ~ts current staffing level, prowded collection services to the Denton ISD from 1992 until January 1997, thereby affirming our ab~hty and capacity to process the City's dehnquent accounts Furthermore, BGSM has the resources which allow our law f~rm to serve the largest taxing jurisdictions ~n the State, including Dallas, Tarrant, Bexar and Harris counties We process over 2,000,000 dehnquent accounts per year. Some of our larger chents ~nclude BGSM Dallas County 78,635 City of Dallas\Dallas lSD 56,582 Tarrant County 59,155 Grayson County 11,499 HGB&W Hams County 244,027 Houston ISD 123,478 Bexar County 57,385 C~ty of San Antomo 43,516 San Antonto 1SD 17,552 BGSM employs a staff of over 75 and Heard, Goggan, Blair & Wdhams employs 175, ~nclud~ng 40 computer specmhsts that w~ll be responsible for the data processing support for the C~ty of Denton contract For addlttonal mformat~on, please see Section II. Introduction to the Law Firms, Section IV. Project Team and Offices and Section VII. Data Processing Capabilities. 4 Ftrm wtll have, or wall establtsh, a Denton office by the date the dehnquent accounts are turned over to ftrm, and wtll provtde a 1-800 number, or other toll-free servtce, to tts matn offtce Smce 1986, BGSM has maintained a full-serwce office in Denton for the purpose of collecting delinquent taxes In the past decade, BGSM has expended $1.1 million in Denton, an amount equal to'66% of the revenue generated by our Denton contracts Our Denton staff ~s available to work w~th taxpayers m person or by telephone (817-383-4460) to resolve their dehnquency In addition, a toll-free phone number (1-800-441-0960) continues to be available to the residents of Denton so that they can reach the taxpayer assistance umt m our North Texas Regional Off~ce m Dallas The advantage prowded by BGSM's Denton office ~s the experienced staff which is famlhar w~th Denton taxpayers In addmon, our Denton collection program has the reputation for fair, yet sertous, pursuit of payment for dehnquent taxes P~e6 II. Introduction to the Law Fu'ms (RFP Selection Criteria 1 a-b, 2, 3) Blaw~ Go_o_oan ~am_n~on & M~ks Blair, Goggan, Sampson & Meeks (BGSM) is a statewlde law firm principally engaged in the collection of delinquent ad valorem taxes with extensive experience and credentials in collection services and software BGSM is the leader in delinquent tax collections in North Texas by vu'tue of collecting more tax revenue, by far, than any other law firm and has effectively collected dehnquent taxes m Denton since 1986. We originated the philosophy of designing tax collection programs that maximized revenue at the least cost and administrative burden to the client By pioneering a high technology approach to the delinquent tax collection process, our law firm became the first to offer a state-of-the-art collection program that was aggressive, but fair, and met the individual needs of the client Our collection program comprises an innovative nux of diverse disciplines including telecommunications, mass and specialized mailings, address and ownership skip-tracing research, traditional trial advocacy and post-judgment enforcement We tailor our collection program to meet the individual needs of each client To ensure fairness and equity, BGSM provides taxpayer assistance in each office and information for the taxpayer in both English and Spanish BGSM's professional staff of 75 persons consists of attorneys, certified public accountants, system designers, analysts, computer programmers, managers, finance specialists, public relations specialists, paralegals, collectors, researchers, clerks and secretaries In order to serve our clients, the BGSM staff is strategically located in six offices throughout North Texas All of our offices are dedicated exclusively to the collection of delinquent taxes and other governmental receivables and are located in · Denton · Sherman · Dallas · Greenville · Fort Worth · Austin The history of our law firm demonstrates the strength of our statewide operations In January of 1980, the firm of Heard, Goggan & Biau' was formed for the sole purpose of collecting property taxes and was successful in establishing regional tax collection centers in Dallas, Tarrant and Bexar counties In January of 1986, Heard, Goggan & Blair merged with Houston-based Blair, Williams & Harrison In June of 1993, Heard, Goggan, Blair & Williams reorganized and separated its North Texas operations for management and administrative purposes This was done to achieve maximum flexibility in focusing on local problems, concerns and opportunities and to recognize the increased leadership roles of its resident partners DeMetris A Sampson in Dallas and Stephen T Meeks in Fort Worth This reorganization was reflected in our law firm's North Texas name change to Blair, Goggan, Sampson & Meeks Page 7 Heard, Goggan, Blair & Williams (HGB&W) represents our Central and South Texas clients with offices m the following nine (9) Iocat~oas · Houston · Conroe · Angleton · San Antomo · The Woodlands · Laredo · Beaumont · Richmond · Brownsville Our experienced and well-trained personnel contribute to our overall success in the industry The combined strength of our law firm and its 300 employees throughout the State has made us the leader m delinquent tax collection program~, Collectively, our law firm collects more than $185 milhon in dehnquent property taxes each year for taxing jurisdictions throughout Texas We have collected over $1.9 bflhon since 1980 The Law Office of Mike Gregory The Law Office of M~ke Gregory consists of two attorneys, M~ke Gregory and Charla Bradshaw, both graduates of Denton H~gh School The attorneys are supported by three legal assistants, one of whom is a graduate of Denton H~gh School and two of whom currently have children ~n the Denton Independent School D~StrlCt Co-counsel M~ke Gregory, a graduate of the Umvers~ty of Texas School of Law, has maintained a law office ~n Denton s~nce 1974 He ~s a respected Denton attorney and has previously served as president of the Denton Bar Association Charla Bradshaw graduated from the SMU School of Law m 1993 and Is active in many legal and civic act~wtles Both Mr Gregory and Mrs Bradshaw are cerufled medmtors In addition, Mr Gregory ~s a certified matrimonial law arbltrator Mr Gregory and Mrs Bradshaw have effective working relationships with judges, clerks, deputy sheriffs and constables in Denton County, who are necessarily involved in the collection process Mr. Gregory and Mrs. Bradshaw will represent the City ~n tax lawsmts in conjunction with BGSM's attorneys. They will have direct involvement with taxpayers to assmt m resolvmg delinquencies owed to the C~ty of Denton. Mr Gregory will also monitor the program's collection efforts and act as a liaison w~th local officials Page 8 HI. Collection Perfor.~ance BGSM's ability to collect delinquent taxes has been demonstrated in the City of Denton, Denton ISD and numerous other clients in North Texas The following charts compare our effecuveness to that of the City's current firm, MeCreary, Veselka, Bragg & Allen (MVBA) and demonstrate the long term effecnveness of our collection program The undemable conclusion to be drawn from these comparisons confirms the superior collecnon performance of BGSM Chart 1: F~rst Year Performance Comparison We have found that chents which have switched to BGSM after retaining other law f'wms have consmtently achieved significantly higher collection rates m the year following the change. This trend has been evident throughout our history of performing dehnquent tax collecnons for the City of Denton and Denton lSD Recognizing that the City of Denton is attempting to evaluate and quannfy performance from various law fkms, we are including the following charts which capture performance data for the C~ty of Denton and Denton ISD In each case, eaher after BGSM was retained or when the C~ty switched from BGSM, collection performance dramaucally changed As shown on the first chart on the following page, when the C~ty of Denton hired BGSM in 1986, we were replacing a small Denton firm, Lewis & Coffey Upon being lured, BGSM increased collections by 122%, resulting m an addRlon $357,551 m revenue for the City. When the City of Denton changed to MeCreary, Veselka m 1993, collections decreased 16%, or $69,406, from our last year of performance Th~s change is shown on the m~ddle chart on the following page In our final year of representation of the City, BGSM collected $445,541 During MVBA's first year, the City of Denton's collecuons dropped to $376,135 (Thts total does not include the multi-year Peterbuflt account that was paid during MVBA's first year, after resolution of a value lawsuit fried against the Denton Central Appraisal D~smct Upon resoluuon, the account was prod umely, but through no effort of either dehnquent tax law firm, and was never considered a dehnquent account ) Denton ISD also benefitted from the immediate ~mpact of our collecuon program when the School D~strlct selected BGSM m 1992 In our first year of collections for Denton 1SD, we increased collections by $222,161, an 18% increase. We continued to effectively collect delinquent taxes on behalf of Denton ISD until the School Board changed law firms ~n January 1997 and ~nmte you to contact Gilbert Bernsteln, Assistant Supenntendent, or Kathy Amngton, Tax Liaison, at the Denton 1SD to discuss any aspect of the program we prowded the School D~stnct The evidence of this trend is overwhehning. Stated snnply' the City of Denton and Denton lSD have cons~tently received higher collections w~th BGSM and lower collections when using other law firms Page 9 Chart 2. Collection Effectiveness Comparison In addition to providing a more effective collection program in our first year of performance, BGSM also consistently maintains a higher level of effectiveness in subsequent years The following chart, entitled Collection Effectiveness Comparison, evaluates BGSM's performance for Denton ISD for the period July 1995 through June 1996, the last complete collection cycle, to McCreary, Veselka, Bragg & Allen's (MVBA) efforts for the City of Denton during the same period Last year BGSM collected 64.44% of the current year base tax turned over to our law firm by Denton 1SD, while MVBA collected 63.14% for the City of Denton As demonstrated on the chart, BGSM provides a 1.3% higher collection percentage than MVBA The City has established a guideline that 60% of the current year base tax turnover will be collected within the following twelve months This chart demonstrates our ability to meet this expectation and outperform your current firm This is an especially meaningful comparison because the City and the School District share many of the same delinquent tax accounts Because the contingency fees are established by State law, a delinquent tax collection contract is primarily about selecting the law firm which will collect more revenue for a taxing jurisdiction In comparison after comparison, BGSM has demonstrated that it ts more effective than any other law firm when it comes to collectmg delinquent taxes in Denton. Although the performance of either law firm would meet the City's collection performance goal of 60%, the City would have collected more revenue if the level of performance which BGSM's provided Denton 1SD had been provided to the City. Page 10 Collection Effectiveness Comparison Blair, Goggan, Sampson & Meeks VS. McCreary, Veselka, Bragg & Allen July 1995- June 1996 IBGSM Denton City of ISD Denton 64.44% 63.14% 60~ Current Year Base Tax Collections (7/95-6/96) expressed as a percent of Current Year Base Tax Turnover on 7/1/95. Charts 3-6: Historical Collection Performance BGSM has represented the largest taxing jurisdictions in North Texas since the early 1980~s. Year after year, we have exceeded our own h~gh level of service and collections for the City of Dallas/Dallas 1SD and Dallas, Tarrant and Hunt counties which are presented on the following charts These charts demonstrate additional evidence of our law fh-m's abdity to increase coilect~om in our f'wst year of service for a taxing jurisdiction However, the charts also demonstrate the "staying power" of our collection program Our chents can depend on BGSM to maximize their dehnquent revenue collections Page 11 Charts 7-10: F~rst Year Collection Comparisons w~th Other Law Ftrms Recogmz~ng that maximizing revenue ns critical for all taxing jurisdictions, we are ~ncludmg the following mformat:on and charts for taxing ent:t~es which have become BGSM chents w~thm the past few years These comparisons graphically demonstrate the superior collection results achieved by BGSM over each cheat's former law f~rm In every ~nstance, collection performance dramatically increased after BGSM was retained BGSM's ~ncreased collections are shown below I CLIENT BGSM PERCENTAGE BGSM DOLLAR FORMER LAW FIRM INCREASE INCREASE C~ty of Carrollton 112 7% $309,203 N~chols, Jackson, D~llard, Halger & Smith Lancaster 1SD 15 2 % $91~094 Perdue, Brandon, F~elder C~ty of Arhngton 11 3 % $210~579 Perdue, Brandon, Fielder Grand Prairie ISD 41 3 % $260,233 Wright & Associates We encourage you to contact any of these cheats concerning our cont:nued h~gh performance and the level of service we prowde on their behalf These collection figures have been certified and verified by our respective clients Page 12 City of Carrollton Collections Blair, Goggan, Sampson & Meeks Increases Collections Blair, Goggan, Sampson 112.67% . Meeks in First Year after Nichols $583,647 $500 $274,444 $250 $O 3/86-2/87 3/87-2/88 ~ During Contract with Nichols During First Year of Contract with BGSM Lancaster ISD Collections Blair, Goggan, Sampson & Meeks Increases Collections 15.20% Blair, Goggan, Sampson in First 'fear After PBF & Meeks $750- Perdue, Brandon & $691,770 Fielder $600,676 $500 - $250- 10/92-9/93 10/93-9/94 During Contract with Perdue, Brandon & Fielder During Contract with Blair, Goggan, Sampson & Meeks City ,f Arlington Collections Blair, Goggan, Sampson & Meeks Increases Collections 11.31% in First Year After PBF Blair, Goggan, Sampson & Meeks Perdue, Brandon & $2,072,744 Fielder $2,1OO $1,862,165 $1,600 $1,1OO $1oo ?/s9-6~90 7~90-6/~ ~ During Contract with Perdue, Brandon & F~elder ! During Contract with Blair, Goggan, Sampson & Meeks Grand Prairie ISD Collections Blair, Goggan, Sampson & Meeks Increases Collections 41.27% in First Year of Collections $7so - $630,526 Ssoo - $250 - 7/92-6/93 7/93-6/94 $o Prior to Contract with BGSM During First Year of Contract with BGSM Collection E _x~erience ~n Denton In order to fully describe the effectiveness of BGSM's collection program. ,t ~s necessary for us to descr,be the program we developed and the results we have accomphshed m Denton In the followang pages, we will prowde excerpts from our recent proposal to Denton ISD We include th,s information to further demonstrate the comprehens,ve nature of the collection program we have ~mplemented ~n Denton, the effectiveness of our program and our detailed knowledge of the Denton dehnquent tax roll The undeniable conclusion to be drawn from the result of our Denton lSD collectaon program is that BGSM and Mike Gregory are prepared to provide the C~ty of Denton w~th an excellent collection progrmn. As add~t,onal vahdat,on of our success on behalf of the School D~str,ct. we have included a letter of recommendauon from Gilbert Bern. stein, Assistant Superintendent for Admlni~tratlve Services for Denton lSD Mr. Bernste~n's letter confirlns BGSM's su~sful perforraance on behalf of Denton ISD and verifies the School District's dectsion to change law firms was not based on performance As shown on the following page. entitled Program l-hghlights for Denton 1SD. BGSM prov,ded the School D~stnct with a comprehens,ve and effect,ye collection program The results of our program included · Collections' We collected over $7 mllhon for the School D~str,ct from 1992 until 1996. including almost $1,000.000 m early bus~ness personal property and mobile home collect,ohs Our early collection efforts were the result of a custom,zed collect,on effort designed specifically for Denton lSD m response to the h,gh level of business personal property and mobile home dehnquenc~es m Denton · Increasmg Revenue: When our proposal was subm,tted to Denton ISD m October 1996, our collect,ons for the first rune months of 1996 were 29% h,gher than m the previous year. a s,gn of the conunumg strength of our collect,on program · Turnover Decline. We mmntmned a very effecuve collect,on program for the School D,stnct despite betng g,ven fewer current year tax dollars to collect The School D~stnct's turnover dechned 49% from 1991 until 1995 Our continued effectiveness despite the decllmng turnover is another example of how our performance was not the reason for the change m delinquent tax collection law firms. · Comprehensive Collection Effort: BGSM takes pride m our complete collection program As shown on the h~ghhghts page. we prov,de all types of collecnon acuwt~es, mclud,ng Page 13 Denton Independent School District Ofllce of the Assistant Superintendent for Adm~mstralave Services P O Box 2387 Denton, Texas ?6202 May 9, 1997 Gentlemen During the years January 1, 1992 through December 31, 1996, the law firm of Blair, Goggan, Sampson, and Meeks represented the Denton Independent School D~str~ct ~n the collecbon of ~ts delinquent accounts The firm d~d a good job w~th delinquent tax collections, and the d~stnct was very pleased with their work An independent analys~s by the dmtnct's independent auditor indIcated that their percentage of collechons over the prescribed t~me per~od exceeded the collecbon percentage of other firms h~red by the d~str~ct ~n the past Blmr, Goggan, wdl do an excellent job ~n delinquent tax collecbon If there are any questions, please contact me S~ncerely, G~lbert Bernste~n c Dr Albert Thomas Ms Kathy Arrmgton Program Highlights for Denton I.S.D. January 1992 - September 1996 L Total Collections: ~ · Delinquent Collections $6,065,462 · Early BPP/Mobile Home Collections $983,401 Nine Month Collection Comparison (Jan-Sept): Delinquent Early Tax BPP/MH Total Increase 1/gs-0/gs $760,594 $246,757 $1,007,351 ~$291,165 1/96-9/~6 $1,053,770 $244,746 $1,298,51629% Il. Turnover Decline: Current Year Law Firm Date Delinquency Decrease MVBA July 1991 $1,503,188 x BGSM July 1992 $1,091,794 < ~7~,~4 > BGSM July 1993 $1,047,300 BGSM July 1994 $929,916 < 49% > BGSM July 1995 $767,954 5 Year Dechne BGSM July 1996 $843,065 III. Other Activities: · Lawsuits Filed 958 lawsuits for $1,855,448 · Lawsuits Disposed 738 lawsuits 77% · Tax Sales/Writs 13 since Jan 1996 · Bankruptcy 267 accounts for $374,560 · Demand Mailings18 mailings for 28,636 letters litigation, tax sales, bankruptcy representation and demand mailings Any program element desired by our clients can be prowded through our comprehensive collection program Collection Effectiveness The effectiveness of our collection program for Denton lSD was remarkable We are extremely proud that the effectiveness of our collection efforts increased by 58% from the School D~str~ct's previous law firm's efforts. This mcrease occurred despite the amount of delinquent taxes being turned over to our law firm for collection having decreased by 49%. The true measure of a successful collection program ~s the effectiveness ratio which measures the relatlo~h~p between the total dehnquent collections (tax, penalty and interest) achieved for a jurisdiction as a product of the amount of base tax turned over for collections Using this measure, BGSM*s and M~ke Gregory's effectiveness increased from McCreary Veselka, Bragg & Allen's performance of 95% for the 1991/1992 collection cycle to our 153% m the 1995-1996 collection cycle. In other words, of the dollars turned over to us for collections, our efforts were 58% more effective over the past f~ve years This increase m effectiveness ~s detailed on the following chart entitled BGSM/Mike Gregory Performance for the Denton ISD. We beheve a similar increase in effectiveness will be acineved for the City of Denton. Delinquent Tax Roll Analys~s BGSM's knowledge of the Denton area dehnquent tax roll is unparalleled Our ~ndustry-leadmg data processing capabilities allowed us to stratdy Denton ISD's delinquent tax roll over the last five years Because the City and School District share the same dehnquent accounts, we present this analysis of the School District's delinquent tax roll to demonstrate the knowledge we have already accumulated regarding the City's delinquent tax roll Collection performance is greatly determined by both the economy and the makeup (age, property type and size) of the delinquent tax roll to be collected BGSM analyzes each client's delinquent tax roll on a regular bas~s in order to custom~Te our collection program to malamute collect~ous. As an example, we have included a Denton ISD September 1996 tax roll analysis for your rewew This information illustrates both the depth of our familiarity with the Denton tax roll and our ab~hty to analyze a tax role in a meaningful manner BGSM continually momtors the status of the tax roll in order to customize our collection program This reformation is useful in developing the collecttons and llt~gat~on strategies, assisting m forecasting revenue projections, as well as enhancing our knowledge of the composition of our clients' tax roll Page 14 As of September 1996, the dehnquent tax roll for which BGSM and Mike Gregory had the respons~bthty to collect comprised tax years 1995 and prior Th~s delinquent tax roll for Denton ISD/CED included 4,921 accounts that totaled $2,366,964 m base tax The respective amounts of outstanding delinquency for Denton ISD and Denton CED were $2,141,389 and $225,575 The table below summarizes the delinquent tax roll for Denton ISD and Denton CED according to property type The following chart, entitled Denton ISD/CED Dehnquent Tax Roll by Property Type, graphically demonstrates the distribution of the tax roll TAX ROLL ANALYSIS BY PROPERTY TYPE Number of Total Percent of Property Type Accounts Base Tax Base Tax Due Real Property 969 $1,141,231 48 % Personal Property 1,196 $759,521 32% Mobile Homes 2.756 $466.212 20% Total 4,921 $2,366,964 100% The following tables were prepared using the September 1996 tax roll ~nformat~on and analyze the Denton Independent School D~str~ct tax roll by property type, s~ze, d~str~but~on and degree of delinquency This type of information is useful m developing our collections and litigation strategy for our chents For example · The report entitled Denton ISD Size of Dehnquent Account lnthcates that there are 275, or 28%, of the total real property accounts which owe between $0 and $200 ~n delinquent taxes, yet only represent 2 % of the total real property dehnquency In contrast, 272 accounts owe more than $1,000 In delinquent taxes Although the number of small and large accounts are approximately the same, the accounts greater than $1,000 represent $1,410,224, or 78% of the dehnquent real property tax roll These accounts, averaging $5,185 m s~ze, were being aggressively pursued ~n our collection and ht~gat~on efforts · The same S~ze of Delinquent Account report details that 2,101, or 76%, of the 2,756 m0bde home accounts owe less than $200 Only 10 accounts owe more than $1,000 and represent 2 3 % of the mobile home dehnquency · With respect to all dehnquent accounts, 439, or 8 9%, of the total 4,921 accounts owe $2,372,149, or 57 2 %, of the total delinquency, as illustrated by the Size of Delmquent Accounts report These accounts average $5,404 each By comparison, the s~ze of the average account for the entire, total delinquent tax roll ns $843 · The report entitled Degree of Dehnquency indicates that there are 910 personal property accounts (out of a total 1,196) totahng $594,246 m base tax that do not owe 1995 taxes This usually indicates that the personal property has physically left the Denton Independent Page 15 Denton 1SD/CED Delinquent Tax Roll By Property Type Total Base Due as of September 1996 $2,366,964 Real Property 48% $1,141,230 969 accounts Mobile Homes $466,212 Business 2,756 accounts Property 20% $759,524 1,196 accounts 32% Total tax due includes 4,921 delinquent accounts for 1995 and prior base tax due to the Denton 1SD and CED. w o_ ,-, ~ ~ o ~ n,' n, W ._1 .-1 m 0 o 8§~ ~ ~ 0 ~ 0 ~ 0 ~ 0 DISD/CED_DOD DENTON ISDICED DEGREE OF DELINQUENCY BEPTEMBER 1996 NUMBER OF BASE AVERAGE SIZ I ACCOUNTS TAX PERCENTAGE OF ACCOUNT~, REAL PROPERTY FIRST TiME 342 199,925 44 17 52% 584 58 REPEAT 114 118,083 37 10 35% 1,035 82 CHRONIC 323 568,012 01 49 77% 1,758 55 NOT OWING 1995 163 174,466 41 15 29% 1,070 35 OTHER 27 80,742 88 7 08% 2,990 48 TOTAL 969 1,141,230 11 100 00% 1,177 74 PERSONAL PROPERTY FIRST TIME 189 68,686 16 9 04% 363 42 REPEAT 46 24,599 72 3 24% 534 78 CHRONIC 47 69,351 15 9 13% 1,475 56 NOT OWING 1995 910 594,245 46 78 24% 653 02 OTHER 4 2,639 00 0 35% 0 00 TOTAL 1,196 759,521 49 100 00% 635 05 MOBILE HOMES FIRST TIME 269 40,339 90 8 65% 149 96 REPEAT 73 18,041 69 3 87% 247 15 CHRONIC 49 33,380 50 7 16% 681 23 NOT OWING 1995 2,355 371 607 48 79 71% 157 80 OTHER 10 2,842 49 0 61% 284 25 TOTAL 2,756 466,212 06 100 00% 169 16 ALL ACCOUNTS FIRST TIME 800 $308,951 50 13 05% 386 19 REPEAT 233 $160,724 78 6 79% 689 81 CHRONIC 419 $670,743 66 28 34% 1,600 82 NOT OWING 1995 3,428 $1,140,319 35 48 18% 332 65 OTHER 41 $86,224 37 3 64% 2 103 03 TOTAL 4,921 $2,366,963 66 100 00% 480 99 School D~stnct (ff ~t ~s no longer on the current year tax roll) and ~s uncollecuble Furthermore, 2,355 of the 2,756 mobile home accounts, representing $371,607, do not owe 1995 taxes, and therefore also can be considered uncollect~ble Together, 3,265 accounts (66 3 % of the total accounts) whmh represent 41% of the total dehnquency do not appear to be collect~ble The following p~e chart, enmled Denton ISD/CED Analysts of Dehnquent Tax Roll, graphically demonstrates the following makeup of the tax roll Account Status Base Tax Due Percentage Lawsmts $552,075 23 % Bankruptcy $374,560 16 % Mobile Home Past Statute of L~m~t $271,218 11% Prior Year Accts -Rec'd Sept Ltr $226683 10% 1995 Taxes-Rec'd Sept Letter' $225 184 9% Uncollect~ble* $178 894 8 % Judgment $134 932 6 % Bad Address $136 994 6% BPP Past Statute of Limitations $123 237 5 % Exempt/Over 65 $83 676 4 % Pay Arrangement $59 511 2% Total $2,366,964 100% ' Includes 1995 tax mounts turned over to our firm m July 1996 which are not ~ncluded m any other status · Includes accounts wfuch are uncollectthle, less than $5, or residuals from defunct corporations The collectton of a s~gmficant port,on of the dehnquent tax roll ~s currently e~ther delayed, barred by operauon of law or revolved m Imganon By grouping the accounts ~n th~s manner, these categories break down as follows Collecnous Delayed Bankruptcy 16 % Payment Arrangement 2 % Bad Address 6 % 24% Uncollect~ble/Barred by Law Mobile Home Past Statute of L~m~tauons 11% Personal Property Past Statute of L~m~tanons 5 % Exempt/Over 65 4 % Uncollecuble 8 % 28% Page 16 Denton 1SD/CED Analysis of Delinquent Tax Roll Total Base Tax Due as of September 1996 $2,366,964 $374,560 16% Bankruptcy Pay Arrangement 23% $552,075 $59,511 2% Lawsuit $225,184 9% 1995 Taxes Rec'd Sept Judgment 6% $134,932 $226,683 XXXx 10% MH Past Statute Prior Yr Accts of Limitations Rec'd Sept Letter 11% $271,218 $136,994 6% Bad Address4% 8% 5% $123,237 $83,676 BPP Past Statute Exempt/Over 65 $178,894 Uncollectible of Limitations L~tigation Lawsuits 23 % Judgments 6 % 29% Total 81% A total of 81% of the dehnquent tax roll was e~ther Jn ht~gatlon, bankruptcy, uncollectible, or otherwise barred or delayed from our efforts Page 17 BGSM pr~des ~tself on ~ts long-term chent relationships and ~ts umque knowledge of the North Texas area Our chents have found a successful, long lasting relationship w~th BGSM prowdes the h~ghest quahty and best performing tax collection program avmlable By focusing our service area on North Texas, we have developed extensive relationships w~th the court systems, federal agencies and government officials of North Texas whxch benefit all of our chents Included for your review are letters of recommendation from some of our chents We beheve their affirmation of our effectiveness, profess~onahsm and ab~lmes is the best evaluation of our capab~ht~es BGSM ~s proud of the services we deliver and to have earned the h~gh satisfaction of our chents We encourage you to contact these individuals, or any of our other clients, to discuss our law finn and approach to collections David Childs, Tax Assessor-Collector Dallas County Jayne Morrell, Tax Assessor-Collector C~ty of Dallas\Dallas ISD Robert Tollison, Tax Assessor-Collector C~ty of Sherman\Sherman ISD Gary Faunce, Former Asststant Superintendent for Business Lancaster lSD Radean Herron, Tax Assessor-Collector Prosper 1SD\C~ty of Prosper Ronme McClendon, Superintendent Community 1SD Amta Hutson, Tax Assessor-Collector Rio Vista ISD Tom Vandergriff, County Judge Tarrant County Joyce Barrow, Tax Assessor-Collector Hunt County John Ramney, Tax Assessor-Collector Grayson County Donna White, Tax Assessor-Collector C~ty of Seagov~lle John D. Gilliam, C~ty Attorney C~ty of Sherman As requested m the RFP, we have provided a list of ail our current and former clients m Appendix A Page 18 DALLAS COUNTY DAVID CHILDS TAX ABSE880R-COLLECTOR January 6, 1997 To Whom It May Concern This ts to express the experience of fine Dallas County Tax Office w~th the law firm of Blair, Goggan, Sampson and Meeks BGSM has served Dallas County since 1984, and the County has been pleased wtth their performance Before the hiring of BGSM, the Dallas County Dlsmct Attorney collect~.xl an average of $6 walhon per year m delinquent taxes Since 1984, BGSM has averaged over $12 mflhon per year tn collecuons A number of crees and school d~stncts have contracted w~th Dallas County for current collecuons and Blair, Goggan, Sampson & Meeks for delinquent collections Each of these jurisdictions has bee extremely pleased w~th the services and collection performance prowded by the law firm Grand Prairie lSD C~ty of Seagovflle C~ty of Grand Prairie C~ty of Coeh'ell Hill Lancaster lSD C~ty of Wflmer C~ty of Lancaster As for tbe~r performance relative to competmg firms, Dallas County conducted a dehnquent tax bid in 1990, a process ~n which BGSM and other firms competed The firms were scruumzed in several categories, including 1) collection rates on behalf of their top 10 chents 2) specific collection rates ~n areas such as bankruptcies, federal-setzed property, seizures and sales, etc 3) mtnonty pracuces 4) quahty of computer system reporttng 6) testtmony of chent ent~t~es, and 7) comparative testtmony of ent~t~es that have replaced one dehnquent tax firm with another Following a review of data collected, a b~d committee composed of rune elected and appointed county officials, recommended BGSM over the other firm by a unammous vote On further review of the b~ds, the County Commissioners concurred and voted 5-0 for BGSM As a result of BGSM's ten-year performance and knowledge gamed flurmg the most recent renewal process, Dallas County is convinced that BGSM currently offers the finest flehnquent tax collection services available If you desire statlStmS or any other detailed data, feel free to call me at 214-653-6056 Respectfully, David Childs Dallas County Tax Assessor-Collector RECORDS BUILDING · DALLAS TEXAS 75202 PHONE (214) 653 771'~ CITY OF DALLAS To Whom It May Concern' The law firm of Blair, Goggan, Sampson and Meeks has demonstrated experience ~n the collection of delinquent ad valorem taxes The firm has had the collection contract w~th the C~ty of Dallas and the Dallas Independent School Dlstr~ct s~nce 1983 Millions of dollars ~n delinquent taxes have been collected through their efforts During the course of our association w~th the f~rm, the City has downs~zed the current collection operation and reduced associated operating expenses. The firm provides an extension of the C~ty's staff concentrating efforts on the collection of delinquent taxes. The handling of customer service calls, correspondence and l~t~gat~on ~s done w~th the same sensltlv~ty and courtesy as · s expected from ~nternal staff In addition to the subjective "treatment of taxpayers", the f~rm provides measurable and significant results in collections We have maintained consistently h~gh collection rates through some s~gn~f~cantly bad economic t~mes. The f~rm has served us well, and I can recommend their performance to other ent~tles ~n need of collection services. S~ncerely, Mx Assessor/Collector Department of Revenue and Taxation \bgsm ref GRAYSON APPRAISAL DISTRICT CHIEF ADMINISTRATOR ~ MEMBERS OF THE BOARD Robert H Tolhson ~ C E (Jack) Kretslnger ASSISTANT CHIEF ADMINISTRATOR Harry R Reynolcis CPA James E Bock Sandra Ancterson Margaret Grynwald M~ke McKinley January 8, 1997 205 N Traws, Sherman Texas 75090 Telephone 903-893 9673 FAX 903-892-3835 To Whom It May Concern As Tax Collector for the City of Sherman and Sherman Independent School D]smct, I work closely with the firm of Blair, Ooggan, Sampson & Meeks I can heartily recommend them as a f'n'm demonstrating professlonahsm and aggressiveness m collecting delinquent taxes The fm'n conducts periodic mailings throughout the year to all delinquent taxpayers at their expense In fact, the f'trm bears all the costs assoctated with their collect]on program Tl~s serves to reduce the staffing I would need to conduct the same services Blair, Goggan, Sampson & Meeks has conststently demonstrated a very lngh level of collections They work the difficult cases dally and never just go for the "gravy" or easy money Durmg theft representation, both the City's and School's delinquencies have declined Tins indicates the firm ts doing a superior job of collecting the delinquent taxes, but they are also making good taxpayers out of bad The fn'm maintains a local off]ce, staffed with local cmzens TI'ns enables them to have dally contact locally, as a convemence to our citizens To my know]edge, the f'n'm has always been the leader m filing stats and obtaining and satisfying Judgments Also, the bankruptcy activities performed by the fh-m are top notch They have obtained momes from bankruptcy court which I would have not thought possible Blair, Goggan, Sampson & Meeks is a very aggressive f~rm Yet, they have always worked well with hardsl'up cases I beheve the McK]nney Independent School District would be well served m selecting them as the School's delinquent tax collection firm Should you have further questions, please don't hesitate to contact me Sincerely, Robert Tolhson Tax Assessor/Collector LANCASTER INDEPENDENT SCHOOL DISTRICT Robert L Payne Bill Ward Gary L Faunce C P A Assr Supl/Instruc~on Supenntendent Assr Supt/Buslness May 9, 1996 To Whom, It may concern I would like to meke you aware that our Dlstrlot ¢~anged from Perdue, Brandon, Fielder, Collins & Mott, L L P to Blair, Goggm, Sampeon & Meeks (BGSM) for our delinquent tax collection services ever 2 years ago I n retrospect, with the benefit of hindsight, we would make the same decision again today We have experienced a significant increase in the effectiveness of dehnquent tax collection efforts both in terms of dollars collected and es a percentage of dehnquent taxes outstanding This effectweneas has also been apparent in the dechne In the amount of current year tax turned over for collection each year since ~ took over collections We have also appreciated the level of communication we have experienced with the attorneys assigned to our District They have continuously kept us informed es to their collection activities on our behalf as well es the results of those activities If I can be of any other assistance or provide any other information please feel free to contact me Sincerely, Gary L Faunce 1105 Wes~'ldge o P 0 Box 400, Lancaster, Texas 75146 (214) 227-~]41 · Fax (214) 227 1102 TAX ASSESSOR-COLLECTOR RADEAN HERRON~ RTA PROSPER I S D ~CITY OF PROSPER May 9, 1996 To Whom It May Concern The City of Prosper and Prosper Independent School Dlsmct retained the law fm'n of Blair Coggan Sampson & Meeks m June 1990 As Tax Collector for the C,ty of Prosper and Prosper Independent School Dlsmct, I have worked w~th BGSM closely over the last 5 years and I would like to make this recommendation on their behalf They have worked consistently and persistently m their efforts to collect taxes for Prosper We have maintained a good working relationship with Gary Bennett, Attorney and Jeanette Butler, Office Manager and are pleased wath their efforts tn minimizing the delinquent tax roll We feel they are doing an outstanding job Blair, Goggan, Sampson & Meeks are aggressive tn their collecuons, but have never failed to work well with hardship cases and special situations Thel, have collected some large accounts for our junsdmt~on and also work very diligently to collect the lesser amounts I am pleased to recommend them to you for possible consideration tn the collection of your taxes Sincerely Radean Hen'on Tax Collector RH/ January 6, 1997 McKlnney lSD Board of Trustees #1 Duvall Street McKanney, Texas 75069 Dear S~rs It ~s w~th pleasure that I recommend the law firm of Blair, Goggan, Sampson, & Meeks Commumty Independent School D~stnet retained BGSM m July 1991, to collect dehnquent taxes Dunng the period fi.om July 1991 through June 1994, BGSM collected over $440,000 an dehnquent taxes, penalties, and interest for the school d~stnet The representatives from the finn have always exlub~ted profess~onahsm, an understanding, and a wflhngness to work w~th our d~stnct's tax colleetmn personnel and the taxpayers of the district It ~s w~thout hesitation that I strongly recommend the law firm of Blair, Goggan, Sampson, & Meeks SlrlCOrO]y~ Ronn~e McClendon Supenntendent Pureuino Excellence Rio Vista Independent School District Dr. Sharron Miles, Supenntendent Telephone 817/373-2241 Box 369 Rio V~sta, Texas 76093 Byron Cobb Prestdent Bush H~k~r ~ce P~st~nt Darlene Dumas ~c~ Member J~k~Mo~an To Whom It May Concern Ca~ Rogers M~eE~ore I sm pleased to write you in regard to your selection Lou~ Homes~y of a law firm to handle your delinquent tax collections The law firm of Blair, Goggan, Sampson & Meeks delinquent tax collection program has proved to be highly sucessful for the Rio Vlsta Independent School D~strlct They leave you in complete control of your accounts wh~le they pursue an agressive collection program The periodic statements are followed by law su~ts, 3udgements and fore- closures Due to the diligent effort of Blair, Goggan, Sampson & Meeks the school'delinquent taxes have decreased remark- ably since beg~nnln~ w~th their delinquent tax collection program ~n 1992. The staff and attorneys are always courteous and willing to assist our tax offzce beyong the lzmlts of their contract I highly recommend the law f~rm of Blair, Goggan, Sampson & Meeks, Attorney-At-Law to represent you ~n the collection of your delinquent taxes. Sincerely, Anita Hutson Tax Assessor-Collector R~o V~sta ISD COIJNT JUDGE of TARRANT COUNTY TOM VANDERGR~'~' Noven~er [ 4, 19 ¢ 4 Cotm~ A~,~,~t~on B~ Co~ JU~e 1~ ~t W~the~ord To Whom It May Concern: Blair, Goggan, sampson & Meeks has represented Tarrant County for a number of years in the field of delinquent tax collections. In fac=, that contractual relationship has only recently been extended for a new term of several more years Our Tax Assessor and Collectors office is high in its praise for the services of Blair, Goggan, Sampson & Meeks. On behalf of Tartan= Court=y, I can assure any interested party ~ha= the firm Is conscientious and diligent in the pursuit of its responsibilities and has been professional and productive in its relationship with us. We have great respect for the firm Sincerely, · om Vandergrlff/L~/~' HUNT COUNTY POST OFFICE BOX 1042 · GREENVILLE, TEXAS 75403 1042 TAX ASSESSOR-COLlECTOR JOYS[ J BARROW (903) 408 41~0 FAX (s~a) 408 42B5 eMAIL-hotexOkoyoteoom January 18, 1996 TO WHOM IT MAY CONCERN May I take this opportunity to recommend to you the law firm of Blair, Goggan, Sampson & Meeks & Associates. For approximately 10 years, this law firm has served as delinquent tax attorneys for the County of Hunt and for other 3ur[sdlctlons ~n the county. At the present time it represents 10 3urlsd~ctlons tn Hunt County. Our working relationship with th~s f~rm continues to be excellent due to · Open lines of constructive communication, · Its attorneys' high degree of professionalism, · Willingness on its part to correct and assist with solving problems in a timely manner, · Its filing of tax suits promptly, · Its aggressive seizure of mobile homes and bus~ness personal properties, and · Its mnstallatlon of a modem in 1ts office to access our tax office computer system. In addition to these attributes cited above, the firm maIntains an excellent staff at the local level. Should your require further information, please contact me Sincerely, //YC/J BARROW ~4unt County Tax Assessor-Collector JJB/mp Om¢~ O~ w. cotmmousE ASSESSOR AND Cocu~croR oF T~s (~) 892-T~ (829~ I~W HOUS~N · Sbl'l~ 11 (~) 893-V~ (~3) PO BOX 2107 G~YSON Co~ (~) 813~ (A~O) S~, ~ ~1-2107 F~ (~) 89349~ Ou[y 1, ~996 Re Blair, Goggan, Sampson and Meeks Grayson County's Del,nquent Tax Attorneys TO WHOM IT MAY CONCERN I am writing this letter on the behalf of the law firm of Blair, Goggan, Sampson and Meeks and their attorney handling the delinquent tax accounts for Grayson County, Mr Gary Bennett This firm has represented Grayson County in the collection of delinquent taxes for the past year The firm maintains a local office and their office staff ~s always available and wilhng to assist In every way possible I have found them to be very diligent and competent while maintaining professionahsm The percentage of delinquent collections has improved over the year The collection goal set by Grayson County has been met which attr, butes to their dedication and aggressiveness In their tax collection efforts I have no reservations m recommending Mr Bennett and the law firm of Blmr, Goggan, Sampson an0 Meeks to any entity demr~ng asms~ance ~n del,nquent tax collections or related matters Very truly yours, 'JO r of Taxes Grayson County JR/kb of SEAGOVILLE GI-IWAY 175 - SFAGOVILLE, TEXAS 75159 050 F~x (~14) ~87 $891/287 1269 May 09, 1996 To Whom It May Concern The City of Seagovllls contracted Blair, Goggan, Sampson, & Meeks to collect delinquent taxes in August 1987 The!r firm has served the Clty of Seagovllle well since that time Blair, Goggan, Sampson, & Meeks is specialized in delinquent tax collections, and their staff is highly qualified and utilizes resources that a small City such as Seagovllle does not have readily available Their firm is very effectlve in coordinating with the Bankruptcy Court in making sure we receive all tax payments due from Bank- ruptc~es flied In addition to the effective collection of delinquent tax pay- ments, the firm provides a variety of useful management reports, such as the summarizing of the delinquent accounts by categorles of properties, dollar amounts, and age of delinquency The staff of the City of Seagovllle can attest to the quality of service that thls firm provides Sincerely, Donna K White Tax Assessor/Collector SH :Rn'U -- LEGAL DEPARTMENT Phone No (903) 892-7305 Fax No (903) 892-7394 May 9, 1996 Mr Gary Bennett, Esq Blair, Ooggan, Sampson, and Meeks 125 North Travls, Suite B-I Sherman, Texas 75090 Re L~ttcr of Recommendation Dear Mr Bennett It is with pleasure that I submit this letter of recommendation to Blair, Goggan, Sampson, and Meeks As the City staffmember responsible for coordinating our delinquent tax collection program, I am mttmately familiar with Bta~r, Goggan, Sampson, and Meeks' performance record on behalf of the City of Sherman Since 1990, you and your firm have done an outstanding job m collecting the City's delinquent taxes Over the past six years we have, through your efforts, recovered In excess orS1 6 mdhon The C~ty Council is very pleased with your work as evidenced by their renewal in July, 1995, of your contract for an additional three years Sincerely, J-DO pc xc Jim Andrews, City Manager PO BOX 1106'~ SHERMAN, TEXAS ?$091 1106 (903) 8927206 IV. ProJect Team and Offices (RFP Selection Criterion 1 f-j, 3, 4) Reahzing the importance of accessibility to our clients and taxpayers, BGSM regularly estabhshes offmes ~n our clients' junsdmt~ons These offices provide personal serwce to our clients and taxpayers BGSM's Denton office has served the Denton conunumty for eleven years, thus we have clearly met the City's criteria for estabitshtng an office tn Denton (RFP Selection Criterion 4). Our North Texas Regional Office, located in Dallas, provides legal, administrative and collection support to all of our offices BGSM's Denton Office Our law firm estabhshed an office in the City of Denton in 1986 The office is located at 326- G East McKlnney Street (directly across from the Civic Center), and is accessible to taxpayers, City Hall, County Tax Off~ces and the Denton County Courthouse Mr Stephen Meeks, a partner ~n our law firm, ~s the attorney responsible for our Denton collection program He Is assisted with our litigation efforts by Mr Gary Bennett, attorney, Ms DeMetms A. Sarapson, partner, Mr. Edward Lopez, attorney, and by Ms Beth Weller, bankruptcy attorney Ms. Nancy Primeaux serves as the Regional Manager for our law firm The Denton office is managed by Ms. Deborah Patton, who has more than 15 years experience in office management and ten years of experience in the collection of ad valorem taxes A resident of Denton for 14 years, she is active in her community and is a member of the Denton chapter of Business and Professional Women She has worked ~n the areas of dehnquent account collecnons, telephone collections, skip-tracing and litigation Ms Patton manages the day-to-day operations of the Denton office, coordinates BGSM's litigation efforts and assists taxpayers Ms Patton is assisted by Ms. Dana Markham and Mr Ralph Roberts Ms Markham is a resident of Denton and attends the University of North Texas where she ~s majonng ~n Early Childhood Education As our legal assistant, she assists taxpayers with questions regarding their delinquent accounts and payment arrangements In addition, her respons~bdmes ~nclude prepanng and flhng legal documents and assisting ~n researching accounts Mr Roberts performs abstracts on accounts targeted for BGSM's lawsuits filed on behalf of our Denton area clients and serves as a client liaison He ~s a former Tax Assessor-Collector for Swisher County and has 25 years experience in tax collections Our local office has a positive financial impact on the Denton commumty We support many local businesses, vendors and supphers and have spent over $1,100,000 in Denton since we opened our office. Our Denton collection program is designed to maximize local participation and involvement We estimate that 66% of every dollar we earn in attorney fees ts spent in Page 19 Denton and positively impacts the community. Typical expenses include salaries, rent, office supplies and services, research books and subscriptions, equipment purchases, leasing and maintenance contracts, telephones, utditles and contributions to charitable organizations The Law Office of Mike Gregory It is our law firm's practice to associate with attorneys who bring a unique local perspective to the collection of delinquent taxes and provide a broad range of liaison and oversight functions BGSM has joined with the Law Office of M~ke Gregory to provide the highest quality collection services for the City Mr Gregory assists BGSM in the monitoring and implementation of our program by serving as liaison with the local bar, press, judicial and other courthouse officials Mtke Gregory will be assisted in these responsibdmes by his associate attorney, Charla Bradshaw Responsibilities for the City of Denton contract will be structured so that Mr. Gregory and Mrs Bradshaw will share lead attorney responsibilities with BGSM attorneys m htigatlng tax cases on behalf of the City. In addition, Mr. Gregory wtli act as an ombudsman for taxpayers when necessary. BGSM's North Texas (Dallasl Regional Office Our North Texas (Dallas) Regional Office, established in 1983, has a fine reputation of mammmng delinquent tax collections for taxing units throughout North Texas Its staff of 50 tax professionals consists of attorneys, paralegals, litigation assistants, collectors, researchers, data specialists and administrative personnel, who provide in-depth support to our Denton office and thereby extends their managerial, collection, research and litigation capabilities We maintain a toll-free telephone service (800441-0960) to the Dallas office for the use of Denton residents (RFP Selection Criterion 4). The collection efforts of our Denton office are further enhanced by the support of our statewlde management, data processing and lawsuit production staffs Our data processing staff includes over 40 programmers and technicians who perform mailing activities, produce lawsuits, conduct tax roll analysis, provide lawsuit tracking information and create reports and listings utilized by the Denton office in the collection of taxes In total, over 70 of the law firm's personnel will be associated with the City of Denton collection program. Pr~ect Team for the City of Denton Blair, Goggan, Samson & Meeks (BGSM) and Mike Gregory are working together to provide the best possible delinquent tax collection program m Denton BGSM Partner Stephen T Page 20 Meeks, Mike Gregory and Charla Bradshaw will serve as the lead attorneys to represent the City. The management ~eam who will be responsible for the design and implementation of the Denton workplan is provided below Mike Gregory Local Counsel - Responsible for Denton lSD Charla Bradshaw Local Counsel - Responsible for Denton ISD Steve Meeks Partner - Responsible for Denton ISD DeMetns Sampson Partner Nancy Pnmeaux Regional Manager Debb~e Patton Denton Office Manager Gary Bennett Attorney Edward Lopez Attorney Beth Weller Bankruptcy Attorney Peggy McCormick Data Manager Gary Coleman Collection Manager Gloria Holmes Litigation Manager Sharon Fordmal Bankruptcy Coordinator Resumes of Key Individuals We have included for your review the resumes of all key managerial staff which will be assigned to our C~ty of Denton collection efforts Throughout the year, BGSM utilizes many part-time employees to assist with collections, research and specml projects, however, all positions listed in this section are full-time in nature In total, over 70 of our law fh'm's personnel will be associated w~th our C~ty of Denton collection program in one capacity or another BGSM's collection program ~s the combined effort of our Denton employees, North Texas (Dallas) Regional Office employees, our Metroplex attorneys, bankruptcy and management team, computer professionals, administrators and the BGSM partners Our data processing support is provided by our subsidiary company, United Governmental Services of America, Inc. (UGSA). Our law firm has pioneered the apphcat~on of high technology m the field of dehnquent tax collections and has invested millions of dollars to develop the latest and most successful computer and communication technology for the specialized purpose of collecting taxes Key members of our staff of 40 computer professionals are also listed, together with their qualifications and biographical reformation Page 21 The resumes of these key individuals are included for your revtew m the following order Local Counsel The Law Office of Mike Gregory BGSM Partners and Attorneys Denton Office Personnel North Texas Management Team Data Processing Specialists Local Counsel. The Law Office of Mflte Gregory M~ke Gregory, Local Counsel, moved to Denton tn 1946 and graduated from Denton High School m 1963 Mr Gregory then earned his B B A m Finance from the Business Honors Program in 1967 and graduated from the Umverstty of Texas Law School with a J D m 1970 Mr Gregory was admitted to the Texas Bar m 1970 and then served as a lawyer and mtlltary judge in the United States Marine Corps He is admitted to practme before the Texas Supreme Court, United States Supreme Court and the Umted States District Court, Northern Dtstrlct of Texas He has maintained a law practice in Denton s~nce 1974 and became Board Certtfied in Famtly Law by the Texas Board of Legal Spec~ahzatton m 1976 Mr Gregory ~s a member of the American Bar Associat~on and a member and Past-President of the Denton County Bar Assoctatlon He is a Past-President of the Texas Academy of Famtly Law Spectahsts and a former Director of the North Texas Family Law Assoctatlon Mr Gregory ts a Fellow m the Amerman Academy of Matrlmomal Lawyers and an AV rated attorney by Martmdale-Hubbell National Directory, the highest rating g~ven by Martmdale-Hubbell He has been a member of the Form Book Revision Commtttee, Texas Family Law Practme Manual, from 1991 to present Mr Gregory has taught Business Law courses at TWU and UNT and has taught a course at TWU entttled "Women and the Law" Charla Bradshaw, Attorney, graduated from Denton H~gh School m 1980 and from Texas Women's University m 1987 wtth a B S m Human Relanons Summa Cum Laurie Mrs Bradshaw received her J D degree m 1993 when she graduated from Southern Methodtst Umverslty School of Law where she was on the Dean's Adwsory Council, Trtal Advocacy Program and directed a research on divorce mediation She received her Texas law hcense tn 1993 and Is hcensed to practice before the Texas Supreme Court and all other Texas courts Mrs Bradshaw has written articles for continuing legal education seminars and Is presently servtng on the Advanced Famlly Law Planning Committee for the State Bar of Texas She has been an associate attorney m the Law Office of Mike Gregory for two years and thoroughly enJoys trial work Page 22 BGSM Partners and Attorneys Stephen T. Meeks, Partner and Responsible Attorney for Denton County Operations, was admitted to the Bar in 1975 after receiving h~s 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 He has been engaged in the private practice of law since 1975 and has 18 years litigation experience and seven years delinquent tax collection experience Mr Meeks' community involvement includes serving on the YMCA Board of Directors and as a member and former Secretary of the Hurst-Euless- Bedford Independent School District Board of D~rectors He teaches "The Texas Property Tax System," an education course designed by our law firm and certified by thc Texas Education Agency for school board member accreditation Mr Meeks is admitted to practice before the U S D~str~ct Court, Northern D~strict of Texas His professional memberships include the State Bar of Texas and Tarrant County Bar Associat~on DeMetris Aquiila Sampson, Partner and Managing Attorney for Dallas County Regional Office, was admitted to the Bar in 1980 after receiving her B B A and her J D from the Umverslty of Texas at Austin She also received her L L M (Taxation) from Southern Methodist University School of Law tn 1986 She ~s responsible for general ad valorem tax litigation m the Dallas area Ms Sampson's experience includes serving as an Assistant City Attorney for the City of San Antomo, serving as Chief Counsel to the Texas House of Representatives Judicial Affairs Committee, serving as an Assis~ant D~strict Attorney m Dallas County, and being engaged m the private practice of law She is admitted to practice before all courts of the State of Texas, the U S Fifth Circuit Court of Appeals, the U S District Court, Northern District, and the U S Tax Court Her professional involvement includes and has included active participation in the Dallas Bar Association, Dallas Bar Foundation Fellow, Texas Bar Foundation Fellow, Inn of Court, and the Past-President of the J L Turner Legal Association and the Dallas Association of Black Women Attorneys Ms Sampson's commumty involvement is extensive and includes serving on the East Texas State University Board of Regents, the City of Dallas' Domestic Violence Task Force, the St Luke "Community" United Methodist Church Board of Trustees and, until recently, the Dallas Area Rapid Transit Board She has received many awards for her community service Most recently Ms Sampson was honored with the 1996 Dr Martin Luther King Jr Justice Award by the Dallas Bar Association, the Asian American Bar Association, the Dallas Women Lawyer's Association, the J L Turner Legal Association and the Mexican- American Bar Association She has been named as a 1990 Outstanding Young Texas Ex of the University of Texas Ms Sampson resides in Dallas and has nine years 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 our law firm He served for several years as General Counsel and Affirmative Action Officer to the Texas Education Foundation, Inc, where he gained substantial experience in administering multlmllhon dollar government contracts Mr Blair is a former Assistant District Attorney for Page 23 Jefferson County and is admitted to practice before the U S District Court, Northern Dlstrmt of Texas He has 17 years of dehnquent tax collection experience and has lectured on ad valorem taxation for the State Bar Thomas S. Goggan, m, Partner, was admitted to the Bar in 1967 after receiving hts B A and J D from the Umverslty of Texas at Austin Mr Goggan has more than 17 years of experience tn dehnquent tax collection and ts active tn the estabhshment of our law firm's httgatlon pohmes and represents our chents at the appellate level in complex tax cases He Is Board Certified in Civil Trial Law by the Texas Board of Legal Spec~ahzatlon, and has llttgated complex tax cases. both jury and non-jury, in the Dtstnct Courts, the Court of Appeals, the Supreme Court of Texas, and the Supreme Court of the Umted States Mr Goggan ~s a former member of the Civil Appellate Law Adwsory Commission for the Texas Board of Legal Spec~ahzation and has also served on the State Bar's Committees for Contlnmng Legal Education. Administration for Jumce and Admmtstrattve Law He 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 Gary Bennett, Attorney, was admitted to the Texas Bar in 1980 after receiving his J D from the University of Texas School of Law at Austin He has served as President of the North Central Texas Council of Governments and as a member of the Sixth Congressional District Advisory Committee during the 99th and 100th Congresses Prior to jo~mng the firm, Mr Bennett served as County Judge for Navarro County He is currently a member of the State Bar Committee on Ad Valorem Taxation, hamng served on the Committee since 1989 Mr Bennett has over slx years experience ~n tax lmgatlon and the general practice of law Edward Lopez, Attorney, earned hts B B A tn Finance at Southwest Texas State University and his J D from Southern Methodist Umverslty School of Law Mr Lopez is well versed ~n tax collecuon law, hamng clerked with BGSM for several years while he was in law school Prior to joining our firm, Mr Lopez was associated with several local law firms and has worked in private practice He is licensed to practice in all state courts and in the federal courts for the Northern and Southern Districts of Texas Mr Lopez has three years delinquent tax collection experience Beth Weller, Bankruptcy Attorney, represents our clients m bankruptcy matters Ms Weller received her B A in Business Admlmstratlon from the University of North Carolina at Chapel Hill and her J D from Wake Forest Umverslty School of Law She previously served as Staff Attorney in the Office of Staff Counsel for the Umted States Court of Appeals for the Fourth Circuit in Richmond, Vtrglma Ms Weller has extensive bankruptcy and litigation experience, havmg served as Law Clerk in both the Eastern D~strict of Virginia and the Northern District of Texas Umted States Bankruptcy Courts She Is admitted to practice in the State of Maryland, the U S D~str~ct Court for the Middle Dtstrlct of North Carohna, State of Texas and the U S District Court for the Northern District of Texas Ms Weller has three years of tax collection experience Page 24 l~nton Office Personnel Debble Patton, Denton County Manager, has more than eighteen years experience in office management and ten years experience in the collection of ad valorem taxes She has worked in the areas of delinquent account collections, telephone collections, skip-tracing and litigation Ms Patton is the mother of two, a member of the PTA and the Professional Women of Denton and is active in the Denton County FFA program, Denton County Youth Fair and Pee-Wee League Sports Association Dana Markham, Litigation Assistant, joined BGSM in 1996 Ms Markham assists with the litigation efforts of our Denton office and she works with taxpayers in person and on the telephone to resolve their delinquency Prior to joining BGSM, Ms Markham gained extensive customer service experience working as a Senior Sales Support Spec~ahst for Software Spectrum and as a telemarketer for Five Senses, Inc In addition to working for BGSM, Ms Markham IS attending the University of North Texas where she is pursuing a degree in Early Childhood Education Ralph Roberts, Abstractor, has been associated with BGSM since 1993 Mr Roberts is a former Tax Assessor-Collector for Swisher County and has over 25 years experience of tax collection experience Prior to joining BGSM, Mr Roberts owned Equitable Appraisal Services and also worked In public relations and collections for a tax law firm He conducts abstracts on all real property lawsuits filed by BGSM on behalf of our Denton area clients North Texas Management Team Nancy Primeaux, Regional Manager, is responsible for the management and coordination of the firm's tax collection program and operations for the City of Carrollton Ms Prlmeaux's responsibilities include client relations and management reporting and she works closely with our clients to asstst in revenue projections She is the former Tax Assessor-Collector for the City of Dallas and Dallas ISD Ms Prlmeaux holds a B A m Plan II (a liberal arts honors program) and an M S S W In Planning and Policy Development from the University of Texas at Austin She is active In several statewide tax organizations and has over fourteen years of tax collection experience Peggy McConmck, Data Manager, is responsible for coordinating the transfer of tax roll data and demand mailings and assisting in management reports Ms McCormick is a former Tax Collection Manager for the City of Grand Prairie She holds a B B A from the University of North Texas and has fourteen years of experience in the collection of ad valorem taxes Ms McCormick is a certified instructor for Texas Association of Assessing Officers (TAAO) and is a Certified Tax Admlmstrator (CTA) Gary Colenmn, Collections Manager, holds a Bachelors in Business Administration in Finance Page 25 from the Umverstty of Texas at Arlington Prior to jolmng our firm, Mr Coleman was a Vice- President with NatlonsBank He has 13 years of collection experience and has been with BGSM since 1995 Mr Coleman ts a member of the North Texas and Colhn County chapters of TAAO Gloria Holtnes, Litigation Manager, is responsible for overseeing the htigauon filed by our firm on behalf of the City Ms Holmes, a Certified Legal Assistant, holds a B A degree m political science with an emphasis m pre-law studies from East Texas State University She is a member of the State Bar of Texas Division of Legal Assistants, the El Cemro College Legal Assistants Assoc~ation and the Dallas Associat~on of Legal Assistants Ms Holmes has 13 years of delinquent tax collection experience Sharon Fordlnal, Regional Bankruptcy Coordinator, earned her B S m Accounting Bus~ness Management and her Legal Assistant Certification from Lamar Umversity m Beaumont, Texas She also has attended Durham Business College m Beaumont Ms Fordmal has 17 years bankruptcy experience on both debtor's and creditor's sides and over 20 years experience in Business Management She coordinates all bankruptcy matters for the North Texas Regional Offices Her responsibilities include assisting m resolwng taxpayer d~sputes revolving apphcat~on of bankruptcy payments, coding new cases, tracking existing cases, referring cases to htigat~on and collections when appropriate, training personnel ~n bankruptcy tracking system, preparing correspondence and assisting In drafting pleadings Data Processln~ S_neclalrsts David J. Dartez, Systems Operations Manager, started with our law firm 15 years ago and was instrumental m coordinating the development of the first computer technology designed for the collection of delinquent taxes on behalf of our law firm He continues to momtor our law firm's development of new software technology and improvements on existing systems 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 D~rector of Informanon 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 R~chard H. Pachecano, Dn'ector of Data Processing, received a B B A in Accounting and Business Data Systems from the University of Texas at San Antomo He joined our law firm m 1983 and is responsible for the d~rect~on and management of all phases of the law firm's computer support organtzation and manages a staff of 43 computer professionals Mr Pachecano also part~cipates in marketing efforts of the firm by working w~th semor cheat staff members and elected officials on computer-related issues and conducting or participating m software demonstratloas and tax system development workshops Mr Pachecano prewously served as Deputy Director of Information Systems for Bexar County and as Apphcatlons Manager responsible for the County's Financial, Tax Collections and Automobile Registration Systems Page 26 He ~s a member of the Texas Association of Assessing Officers Don O'Brien, Dehnquent Operations Manager, holds a B S from M~am~ University of Ohio Mr O'Brien is responsible for managing the Delinquent Operauons staff He provides the dtrecuon for the maintenance and development of our firm's dehnquent tax eollecnon systems and regularly confers w~th our f~rm's managers to ~dentffy their lnformauon needs and possible solutions Mr O'Bnen also works w~th chent staff members to facilitate the processing of the client's and our law firm's delinquent tax data He has been employed with our firm since 1986 and bas held responsible positions mvolwng all the department's computer systems Mr O'Bnen was previously employed as a hardware and software representative for Valcom Computer Center Fehx Lopez, Manager of Production and Maihng Control, holds a B B A from St Mary's University and an M B A from the Umvemty of Texas at San Antonio Mr Lopez joined our firm m 1987 and ~s responsible for d~reetmg the daffy data processing production funcnons, controlling and verifying accuracy of mailings, and repomng acnwty and reviewing and analyzing statistical data for all dehnquent tax rolls He supermses rune data processing employees and allocates personnel and equipment resources as needed to complete assigned projects m a timely manner H~s respons~bflmes include the coordination of all the steps m the marling process Mr Lopez was previously employed at Omm Interest, Inc as Manager of Data Processing Paula Starnss, Mailing Coordinator, received her B A m Management from Southwest Texas State University She joined our firm in 1988 and is responsible for delinquent and current mafl~ngs by coordinating mad~ngs w~th the respective client, regional office and post office Ms Starnes was premously employed as senior production analyst at Alamo Commumty College D~stnct Martin Rangel, Progrananer, received h~s A A from San Antonio College m Computer Sciences and currently ns pursmng bls B A In Computer Smence Mr Rangel joined our law firm m 1986 and Is responsible for researching and analyzing techmcal Information for new delinquent systems and delegating program and/or system modifications of ex~stmg systems to other delinquent programmers He also superwses three other programmers on assignments, time schedules, spemal projects and requests He ensures that system unhty programs modlficauon problems are assessed and reported immediately He was previously employed as the lead computer operator at GPM Life Insurance Company for five years Page 27 V. Cornmnmty Involvement Blair. Go~_~an~ Sampson & Meek~ Community Involvement The presence of BGSM in Denton has had a very positive impact on the commumty during the past decade. BGSM values and encourages good "corporate c~nzensh~p" through community and professional service Our law firm has been a member of the Denton Chamber of Commerce since 1987, working m cooperation w~th the Chamber to obtain volunteers for the school "Speaker Bureau" and other act~wt~es We also support local chanties ~ncludmg the Umted Way, Denton Jaycees, Denton Special Olympics and the D A R E program BGSM has supported, through its partners and staff, a variety of worthwhile c~vic, professional, business and charitable endeavors Our law firm ~s also committed to the concept of businesses suppornng local performing arts programs and have provided support to the Denton Commumty Theatre We are proud of our involvement ~n Denton and have supported the following act~wtles s~nce 1986 · Adopt-a-School Program Denton ~ School was adopted by BGSM m 1993 We have worked closely with Mr Wallace to determine the high school's needs and to promde assistance When ~t became apparent that the school was ~n need of classroom dictionaries, we donated 250 Webster Dmt~onanes and hve Enghsh-Spamsh dmt~onanes In 1993 BGSM was the rec~pient of the Certificate of Merit and we received the Denton ISD Certffmate of Appreciation for exemplary efforts m support of the Denton Pubhc Schools ~n 1995 and 1996 In addloon, we developed, in cooperation w~th the Denton Chamber of Commerce, a list of md~viduals and orgamzatlons who have agreed to speak to the Denton H~gh School students regarding their job or vocation as part of the "Careers Think About It Now" program The range of speakers we contacted included mumclpal officials, court officmls, elected officials, data processing managers and representatives from the D. ml~a_Ke_c, ox_~- Chromcle · Teacher M~m-Grant Program. Teacher of the Year Award and Other DonaUons For the past three years, our law firm has presented the D~stnct w~th a check for the Classroom Teacher Mmv-Grant Program We are especially proud of our part~c~pation ~n the Teacher Mmv-Grant Program, which began m 1992 with a $1,000 contribution and was tncreased to $2,000 m t994 Our participation ~n the "selection process" of those projects funded has been particularly rewarding, because ~t has allowed us to be a part of the classroom learning experience Each year s~nce 1992 we have donated a $200 award to the Denton High School Teacher of the Year and contributed to the annual Project Grad Nlte Page 28 In January 1994, BGSM also contributed $200 to purchase ~ncentlves for students to participate ~n the Accelerated Reading Program BGSM gave Denton H~gh School $200 to assist with payment of PSAT tests for several students In 1996 we contributed over $200 toward Denton H~gh School's enrollment fee m the STAR (Student Action for Recychng) Program Contributed $100 to the Renaissance Program Our law firm makes an annual contribution to the Umvers~ty of North Texas general scholarship fund BGSM ~s a contributor to the Denton ISD Scholarship Program BGSM has participated m the Texas Women's Umvers~ty Cooperative Education Program each year since 1992 In addition, we have offered to conduct taxpayer education seminars, prowde speakers and/or contest judges and to provide legal assistance to the Denton ISD Education Foundation Mike Gre_~ory's Community Involvement M~ke Gregory has maintained a very active commumty involvement over the past 22 years m C~ty, school, c~wc and church activities as follows C~wc Act~wtles · Past-President and member of the Board of D~rectors of B~g Brothers and S~sters of Denton County · Former Btg Brother with B~g Brothers and S~sters of Denton County · President of Denton County Bar Association, 1983-1984 · Past member of Board of D~rectors of SPAN · Past Pro Bono Legal Adwsor to SPAN · Current Pro Bono Legal Adwsor to Friends of the Family · Pro Bono legal work for TWU legal chmc and West Texas Legal Serwces · Past member of the Board of Directors of Denton County Umted Way · Past Meals on Wheels dr~ver · Present member of the Denton Chamber of Commerce · Present Denton State School volunteer · Former Boy Scout Troop committee member Page 29 · Past Director for Denton County Seat Saturday Fun Run for two years · Past member of Denton County Seat Saturday Planning Committee for two years · Fund raiser for YMCA, Boy Scouts, Umted Way, Big Brothers and Sisters, Summer Summits, Campus Theatre and Denton Arts Guild · Past-President of Denton County Texas Exes Association Denton ISD Activities · Past School Board Trustee · Treasurer of 1985 Task Force Committee supporting passage of the 38 8 million school bond package which passed on February 23, 1985 In this capacity, Mike Gregory raised funds and gave numerous presentations to PTAs and civic groups · While on the School Board, gave presentations with other School Board members and staff to Moody's and Standard and Poor's on successful bond rating trips · Supported 1996 Denton ISD bond package by writing a Letter to the Editor · Volunteer speaker for grades 7-12, speaker at Career Days, past volunteer reader at Hodge Elementary · Former Adopt-a-School participant · Graduate of Denton High School · Both of Mike Gregory's children have graduated from Denton H~gh School and both of his parents were Denton ISD teachers Church - First United Methodist Church · Past Chair of Board of Trustees · Member of Administrative Board · Past youth sponsor · Summer Youth Mission ProJect m Mexico · Past member of Staff-Parish Relations Committee · Dtrector of F~rst United Methodist Church Foundation · Past member Nominating Committee · Past member Finance Committee · Past-President of Sunday School class · Member of Building Committee for Fellowship Building, 1978-1980 · Present participant m New Member Sponsor Ministry Charla Bradshaw's Community Involvement Charla Bradshaw has been an active Girl Scout Brownie leader for three years She volunteers all day every other Monday in her childrens' elementary school In October 1996, Mrs Bradshaw was Chair of the PTA Fall Carmval Silent Auction that raised approximately $22,000 She ~s a volunteer driver for Meals on Wheels and ~s on the Advisory Board of Christ's Haven for Children Mrs Bradshaw is a frequent guest lecturer at Texas Women's University Page 30 VI. Scope of Services (RFP Selecuon Crner~on 2) Our collection program merges the disciplines of law and coliect~ons with inghly sopinst~cated computer capabilities. Most law firms in this field mall demand letters and file lawsuits However, the standards which d~sungmsh Blair, Goggan, Sampson & Meeks from others m the field are personal telephone contacts, taxpayer research and correspondence, comprehensive bankruptcy, federal agency collections and the aggressive prosecution of lawsuits from fihng to execution of judgments Whde our collection program rehes heawly upon data processing techmques to manage a large volume of accounts, our efforts are successful largely because of the extent of personal attention we expend in our htigat~on and collectaon efforts. All taxpayers are treated with politeness and professional courtesy. Although our collection strategy ~s based upon the maximum automation that technology w~ll permit, the most advanced state-of-the-art technology cannot furmsh the d~scret~on, judgment or compassion necessary to prowde the level of service on which BGSM pr~des ~tself Therefore, our approach to deahng w~th taxpayers' responses to a mathng reflects our keen awareness of their concerns By notdy~ng all taxpayers, regardless of amounts due, and prowd~ng a well-trained staff, we endeavor to fac~htate the payment of taxes Written and verbal information ts provided to taxpayers m both Spamsh and English. M~ke Gregory and Blair, Goggan, Sampson & Meeks beheve that a successful collection program must be multifaceted, fle~dble and tailored to each chent's specific needs. Our comprehensive collection program combines telephone collection, address and problem account research, taxpayer correspondence, ht~gat~on, bankruptcy proceedings and federal agency collections One of our most ~mportant and effective tools ~s coordination of our ma~hngs, lawsuits and med~a attention to create credlb~hty for our collection letters The following secuon details Blatr, Goggan, Sampson & Meeks' abd~ty to legally provide services described under the Texas Property Tax Code and other relevant laws Included m the following pages ~s a descr~ptwn of our scope of services, workplan and methodologies that we have successfully employed for our chents throughout North Texas A flow chart on the following page, entitled Delinquent Tax Collection Process, g~ves an overview of our tax collectmn program. Page 31 Blair, Goggan, Sampson & Meeks Delinquent Tax Collection Process No ResponseS----- Problems Return Mail No R~pon,~ Problem~ Return Abstrac~ Telephone Sp~tat Seizure Lawsuits Sate Sale Service Setting ~tift=atior Next Cycle The City of Denton can be assured that the collection and litigation strategies and techniques utilized by BGSM on behalf of our clients are both legal m nature and courteous and professional in manner Our staff is knowledgeable and trained to follow collection and litigation strategies as prescribed by the Texas Property Tax Code Furthermore, while property taxes do not fall within the def~mtlon of "consumer debt" as defined by the Fair Debt Collections Act, our law firm, nevertheless, adheres to the guidelines set out by the Act w~th respect to the manner in which we contact dehnquent taxpayers Workplan and Methodology BGSM beheves that a successful delinquent tax collection program must be multl-faceted, flexible and tailored to each client's specific needs Blmr, Goggan, Sampson and Meeks provides the comprehensive collection services listed below to all of our chents · Customized Workplan for Each Client · Taxpayer Notification Program Written Notd~catlon Telephone Notification (Collection Calls) and Personal Contact · Address Research/Taxpayer Location Program Identification of Accounts Requiring Research Reference Sources Maintenance of Records on F~le Business Personal Property Accounts Researched Prior to Suit Flhng Tttle Verification Conducted Prior to Filing of Real Property Tax Suits · Taxpayer Assistance Program Phone Bank (Incoming Calls) · Litigation Process Procedures Followed in Preparation and Filing of Lawsuits Service of Citations Timely Prosecution of Lawsuits Collection of Judgments by Execution and Sale · Seizure of Delinquent Business Personal Property Accounts (upon client approval) · Bankruptcy Collections · Federal Agency Collections · Public Service Information · Ancillary Legal Services · Management Information Reporting and Coordination Page 32 Customized Workplans BGSM develops and utilizes workplans as a management tool for both ~mmedlate and long- range plznnmg. The workplan developed for each chem is based on our monthly analysis of the chent's dehnquent tax mil and is customLzed to take into consideration the collectJon style and approach advocated by the Jurisdiction Two types of workplans have proven effective an in- depth Six Month Workplan that targets special collectJon strategies and variable Monthly Workplans to achieve our overall goals A detailed profile of the dehnquent tax roll Is produced monthly to assist m the tracking of collections and the identification of target areas reqmr~ng special attention The North Texas (Dallas) Regional Office management team regularly develops m-depth slx- month workplans for our chents We use this management tool m directing our collection, research and htlgatlon efforts This workplan, along w~th monthly workplans and management reports, assists m 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 dally operational plans ~n an effort to meet our goal of maximum tax collections We emphasize not only working hard, but working smart. We use our technology to analyze the tax roll and ~dent~fy areas where we can maxunlze the revenue collected for each chent. We have chosen a slx-month t~me frame as appropriate for long-range planning purposes In January and July of each year a new slx-month, m-depth workplan is developed The basic workplan is customized to meet the collection needs of our chents and ~s continually momtored for results and varied when necessary Included below are examples of the S~x-Month and Monthly Workplans that we follow Slx-Month Workplan (July - December) Input Dehnquent Tax Roll · Conduct complete analysis of dehnquent tax roll · Structure slx month workplan Prepare and mall sample (5%) notdlcat~on letters to ehg~ble accounts · Receive taxpayer response to sample malhng Identify and correct potential data errors Prepare and mall (95%) notification letters to all remalmng ehglble accounts · Respond to taxpayer Inquiries and correspondence Respond to return ma~l · Estabhsh and momtor payment agreements Page 33 Inmal ownership and address verification on business personal property accounts lmtlal telephone collection actlvmes directed toward high dollar accounts · Promde chent and media briefing 0f desired by chent) of collecnon program · Continue lmgatlon actlvmes from preceding year · Conduct Sheriff's Sale of foreclosed property August O~eeuves. · Conduct ownership and address research on business personal property for lawsmt flhng · Conduct title research on real property accounts for lawsmt fihng · Increase telephone collecuon acuvmes · Estabhsh and momtor payment agreements · Respond to taxpayer correspondence and inquires · Inmal preparation for second reading · Inmal utle search and verification of real property accounts · Continue htlgatlon activities · Conduct Sheriff's Sale of foreclosed property September O~eenves. · Prepare and mall second notlficauon letter to all eligible accounts · Respond to taxpayer lnqumes and correspondence · Respond to return mad · Initial batch hhng of business personal property lawsmts · Imtlal research on potenml tax seizure candidates (upon chent approval) · Connnue lmganon acnwtles · Conduct Sheriff's Sale of foreclosed property · Analyze remaining dehnquency · Prepare real property lawsmts from current year dehnquency · Continue w~th lawsmt f~llng and htlgat~on act~mt~es · Prepare and mall special seizure nonhcat~on (upon chent approval) · Conduct lnmal tax seizures (upon client approval) · Conduct Sheriff's Sale of foreclosed property · Prepare and mall special notification letters to high dollar accounts · Prepare and mall special not~flcauon letters to mulnple account owners · Continue lawsmt fihng and lmgat~on acuwnes · Conduct Sheriff's Sale of foreclosed property Page 34 Prepare and mall other special notification letters as necessary Continue with lawsuit and htlgatlon activities · Conduct Sherdf's Sale of foreclosed property · Analyze remalmng delinquency and develop comprehensive workplan for next SlX months Activities Durmg the Remalmng Six Months of the Year (January - June) · Prepare and mall other special nouflCatlon letters as necessary · Conduct ownership and address research on business personal property for lawsuit flhng · Conduct title research on real property accounts for lawsuit flhng · Continue with lawsuit and htigatlon activities · Continue telephone collection activities · Conduct tax seizures with appropriate media coverage (upon chent approval) · Analyze dehnquent tax roll · Analyze collection and performance goals · Prepare and mall five-year notice, when apphcable Sample Monthly Workplan · Conduct tax roll analysis - Identify bankrupt accounts - Identify federal agency accounts - ldentlfy appraisal and assessment problems · Conduct title research on real property accounts · Conduct ownership and address research on business personal property · 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 fried by non-BGSM's chents - Prepare and send pre-default letters - Prepare and enter default judgments - Prepare and enter agreed judgments - Prepare abstracts of judgment and writs of execution · Conduct Sheriff's Sale of foreclosed property · File lawsuits Page 35 · Prepare and mail intent to seize letters (upon client approval) · Conduct pre-seizure telephone notification program · Prepare and mall special mailings (l e , multiple property owner letters, etc ) · Conduct tax seizures (upon client approval) · Prepare chent collection reports (as requested) · Update Bankruptcy Tracking System daily · Review federal agency and bankruptcy collections · Review overall performance and collection goals · Review status of payment arrangements · Analyze delinquent tax roll and prepare for next monthly workplan Page 36 Taxpayer Notification Program Objectives To implement a collection strategy winch begins with effective notification to taxpayers of their tax obhgat~ons, including an accurate statement of the current amount of delinquent tax, penalty, and interest and tax account number. To build a foundation for multiple collection strategies based on the initial accurate notificatmn of the proper owner or taxpayer. To make personal contact with delinquent taxpayers and to expedite payment. To design and implement specialized collection strategies that target high dollar, multiple, complex or sophisticated accounts To ensure that all taxpayers receave at least five written notices of dehnquency prior to sale of property. Written Not~fieatmn BGSM has developed an extremely sophisticated and effective written notification program Beg~nmng m July m each year, our top priority Is to notdy taxpayers of their outstanding dehn- quent taxes Our entire staff ~s revolved w~th this process during the peak period Th~s project continues throughout the year on a parallel bas~s w~th our other collection strategies BGSM has developed an efficient laser pnnted, computer ma~lmg operation which enables our law f~rm to process the necessary volume of correspondence wlth a high degree of accuracy and dependabthty We are able to prepare and send an accurate statement of account, together with a personalized mdiwdual letter quoting demand for payment from our law firm, to every targeted lndlwdual on the tax roll witinn a 72 hour period and Produetmn of Demand Letter~ Upon rece:pt of the delinquent tax roll, we send a tax collection letter to every ehg~ble account This revolves the ~mplementat~on of a computer program integrating tax mformat~on with the text of a letter We accomphsh this procedure through the use of a Xerox 9790 laser printer which generates letter-quality documents at the rate of 7,200 per hour Page 37 Simultaneously a color-coded remittance document is prepared which detads the dehnquency in a way most convement to faclhtate payment processing when ~t is returned to the chent's collecting tax office m an enclosed w~ndow envelope The use of separate color coding for each client permits instant identification of the Surlsdiction for which payment ts bemg made. We carefully orchestrate the law firm's mailing act~wty to ma~nmi~e the unpact and sharply focus the attention of the public on each malimg. We choose a mathng date so that most taxpayers receive the demand for payment near a payday when funds might be available for prompt payment If our chent desires, we send press releases in advance to all the area media We make every attempt to choose a mmhng date that avoids other metha events which would detract from coverage We make every effort to assure the h~ghest level of quahty control. Before we marl not~fmauon letters we randomly select 20 accounts from the enure tax roll that represent thfferent types of accounts, exempnons and condmons Sample letters are generated and sent to the chent's tax office which verifies all the mformauon and total dehnquent amounts These same letters are edited and verified by our staff for accuracy Before the mass malhng, a final producuon tape ~s genera[ed and a new set of sample letters from th~s tape is again printed and venhed by our data processing staff Before all letters are pnnted, we again do a final check of the letters To assure the quahty control of our letters, a thorough review is made of stattst~cal reports which are generated from the t'mal mailing production tape. After the chent's tax office approves the samples, we mall 5 % of all the letters Response to the 5% mathng ~s momtored to ensure that no problems exist w~th the malhng before we mall the ennre file Within three days of the sample mmhng, the remalmng 95 % of nouce letters are mmled Response to Demand Letters Our chents tax office's ~mmedtately begin to receive payments from dehnquent taxpayers, and our office receives hundreds of telephone and written mqmnes from the dehnquent taxpayers within the first few weeks of our lmtlal malhng The response to the malhng allows us to qmckly stratify the remmmng dehnquent tax roll to facthtate collection assignments to different components of our law firm All returned mail ts assigned to our address research staff to perform skip-tracing Bar coded remittance documents are scanned by a wand reader to produce hstlngs of bad addresses m descending dollar order Page 38 After our inltml mailing we begin to target delinquent taxpayers and unpaid lugh-dollar accounts for stat filing. Within 45 days of the first mailing, we have absorbed the impact of the response At this point we plan a second mailing to real property accounts that have not yet responded and to personal property accounts that have not been identified for suit filings We target personal property accounts of operating businesses for expedited lawsuit filing To maintain credibility for the second mathng, we file dozens of lawsuits simultaneously with the second mailing Accounts that remain unresolved after receipt of our first two demand letters require more specialized collection efforts We carefully analyze the profile of the remaining delinquency and implement a detailed workplan to maximize collections To augment the regular mass mailings, we target select accounts for special mailings which occur from time to time throughout the collection process These include specialized mailings to multiple property owners, absentee owners, business taxpayers, et al Each mailing is designed to focus the taxpayer on the imperative need to promptly address his or her delinquency Examples of these specmhzed, targeted mailings include · Intent to Foreclose · Intent to Seize letters · Intent to Sue letters · Intent to Sue letter after abstract, with copy to henholders and other owners with copies of lawsuit petition attached · Letter to payment arrangement violators · Letter to lawsuits set for trial notifying all defendants of hearing dates, Including default cases where such notification is not legally required · Letter notification regarding judgment granted and "Abstract of Judgment" being entered · Intent to Sell letter with copy of the Order of Sale Every delinquent taxpayer receives at least five notification letters prior to judgment and sale of property. Sample letters and statements detailing the dehnquent tax amounts are included in Appendix B. Please note that our demand letters inform delinquent taxpayers to send payments directly to the client's tax office and to dn'ect any mqunoies, by phone or writing, to our BGSM Denton office. In th~s way, we ensure that the money ts available as Page 39 soon as possible to the client, while it is our job to field the mqmrles from the taxpayers in a way neither the tax office nor client's staff will be burdened by this additional workload Telephone Notfficatmn and Personal Contact BGSM has found that personal contact ~s an essenual component of an effective collecuon program BGSM employs a team of professional collectors whose job ts to collect delinquent accounts through direct contact with taxpayers. Our collectors have been trained and are knowledgeable of the Texas Property Tax Code, the Fair Debt Collections Act and each client's collection policies and guidelines. High-dollar and complex accounts, ~nclud~ng accounts ~nvolwng federal agencies, are assigned to our specmhzed phone collecuon umts The ~nd~mduals wnhln our Denton and North Texas Regional telephone collection units are trained to be courteous and understanding, yet persistent During mmhngs and other peak season act~wues, our collectors receive hundreds of incoming telephone calls and are trmned ~n tax matters to promde taxpayers wnh complete and concise mformaUon Our telephone collecuon unit tracks assigned dehnquem accounts unUl the tax balance ~s sausfied Our collecuon staff uuhzes targeted hst of accounts prepared by our data processing department that straufy each chent's dehnquem accounts both ~n high dollar fleseending and alphabetmal order These tools are unhzed by our collectors w~th great effectiveness Our management team works w~th each chent to determine the approach most statable to that junsdmt~on For example, homeowners are approached d~fferently than commerctal, industrial or undeveloped property owners Most often a dehnquent tax on a home ~s a result of an escrow problem or recently reured loan, m which case we notify the homeowner of the dehnquency and assist them m working w~th the mortgage company and/or the Tax Office Assessment problems, posting errors and other problems ~denufled during the collection process are g~ven to our research staff to be resolved Pertinent ~nformatlon ~s promded to the Apprmsal D~stnct and Tax Office Th~s process ~s someUmes lengthy because of the necessary ~nteracnon between the taxing jurisdiction, the appraisal d~stnct, the taxpayer and our law firm Page 40 Address Research/Taxpayer Location Program Objectives · Conduct address and ownership research on accounts identified as having ln~orrsct information ® Prior to the filing of buainea$ personal property lawsuits, verify address and ownership information contained on the tax roll · Conduct title research on all real property accounts prior to litigation to identify all owners and lienholders and to verify address reformation. · Conduct research on problem accounts that unpede the collection of taxes. · Notify Tax Office and Appraisal Di~trict of changes in addresses and ownership as identified by BGSM. A successful tax collection program requires an mtens~ve and soplustmated research and slap-tracing effort. Letters cannot be dehvered or citations served without proper addresses for the delinquent taxpayers We have developed our research system to effecnvely and efficiently identify and resolve problems that impede the correct property owner from receiving our legal notices Correct property owner identification is crmca] to the following · Delivery of demand letters, · Ability of telephone collection personnel to contact the person responsible for the tax, · Determinauon of current registered agents, residents, and owners of companies and corporations m order to properly file business personal property lawsuits or request tax warrants, · Determination of henholders, · Proper service of citations BGSM has developed the capacity to meet this need through deed and address research In addition to manual resources, BGSM has direct on-hne computer access to numerous information sources Our staff performs research at various stages in the collection process, including correcting addresses from return mall, providing location and phone numbers to our telephone collection staff, identifying registered agents, corporate officers or assumed name holders and providing better addresses for service of citation This lnformanon is provided routinely on behalf of our Page 41 chents, their collecting tax office and the appraisal dlstr~ct Listed below is a synopsis of BGSM's address research and skip-tracking process ld~ntifJentinn of Accounts Requiring Research Returned mall received from malhngs, · Subsequent to filing of stat, accounts of defendants who have not been served because of inadequate address lnformauon, · Business personal property accounts, Real property accounts, · Accounts on tax roll lacking address mformauon, and · Identification of telephone numbers to be used by tax collectors · Book/D~rectory Resources - Telephone D~rectory and D~rectory Assistance - Cole's Cnss Cross Directory - Polk's City D~rectory - Rand McNally Credit Umon Directory - Umted States Savings & Loan Directory - Post Office box holder lnformauon, forwarding orders and change orders · Computer Access - County Deed Records - County Assumed Name Records - County Marriage License Records - District and County Court Records -Zebec - AccuSearch - Phone D~sk - Power Finder (CD Rom) - County Probate Records - County, City, School Tax Roll - C~ty Water/Utility Records - Records of the Secretary of State - Tram Umon Credit Bureau - Voter Registration Fries - Motor Vehicle Registration Fries - Most Recent Tax Roll Created by the Appraisal District · Other Sources Page 42 - Uniform Commercial Code Records - Telephone contact with taxpayers, neighbors, relatives or descendants of property owners Maintenance of Records on File · Address corrections are entered on our files, and an "N" code Is placed on the account noting a new address In subsequent mailings, our updated address is used in place of the outdated address on the tax roll · Address corrections are routinely provided to the client's collecting tax office and the appropriate appraisal district for their use Beanng in mind that the goal is to maximize revenue for our client, we lmtlally place special emphasis on larger dollar accounts and on taxpayers who own multiple properties However, during the course of our collection act~vmes, we give all available accounts proper attention All dehnquent accounts deserve attention, therefore, we diligently research accounts of all cate- gories (i.e., current and prior year delinquent, real estate and business, high and Iow dollar) Numerous computer capabilities exist to facilitate the search for addresses Accounts identified as hawng a bad address, as well as accounts identified by our law firm through returned mail or taxpayer contact, are compiled within our system and cross-referenced by taxpayer name, address, account number and amount owed Name sort and address sort listings of the enure tax file are also used for multiple account research Accounts in this category may have a good address on one or more accounts but not all, thus, the existing file can be used as a research tool Address research is an ongoing process As new addresses of delinquent taxpayers are found, the information is coded and applied to our in-house file, and sent to our client's tax office and the appraisal district for update Business Personal Property Accounts Researched Prior to Suit Fdm~ Some law firms file business personal property tax suits using the ownership information and address contained on the tax roll Because the status of business accounts changes rapidly, BGSM has determined that effective collection of business personal property accounts requires specialized research of accounts prior to suit filing All personal property accounts are researched by our staff for identification and ownerslup. A high dollar listing of personal property accounts is prepared for use by our Denton office The Page 43 research s~aff finds the correct name and address of the owner, resident or registered agent for these personal property accounts Each mthv~dual account ~s then contacted and taxpayers are made aware of the rexes due If the dehnquem rexes are not pa~d m full, or placed ~n an approved payment arrangement, lawsmts are then f~led Payment arrangements are closely momtored, and d defaulted, the account is immediately placed ~n l~t~gat~on Page 44 Taxpayer Assrstance Program Object,yes · Provide professional and courteous assistance to all taxpayers · Provide and manage payment arrangements accordmg to the gmdelines set forth by our clients · Provide verbal and written bihngual assistance, when necessary Our collectton acttvmes, and parttcularly large ma~hngs, generate a huge number of telephone calls and letters Each call or letter presents an opportunity to solve a concern or answer a question and thereby cause an account to be paid Ltkew~se, each call or letter creates an opportumty to dtscredtt our effort d tt ~s not handled properly Thus, we place great emphas~s on the training and attitude of our front line staffs. In our Denton and North Texas (Dallas) Regional offices we have 54 members of our staff available to answer taxpayer lnqun'les Th~s number ts tncreased durtng peak seasons when we handle more than 1,000 taxpayer inquiries per day Our attorneys are avatlable to answer taxpayer questions and handle special s~tuattons as they artse All taxpayers are treated with politeness and professmnal courtesy. Although our collection su'ategy ts based upon the maxtmum automation that technology will permit, the most advanced state-of-the-art technology cannot furmsh the dtscretlon, judgment or compassion necessary to prowde the level of servtce on which BGSM pr~des ~tself Therefore, our approach to deahng wtth taxpayers' responses to a mathng reflects our keen awareness of their concerns By notifying all taxpayers, regardless of amounts due, and providing a well-trained staff for personal interaction, we endeavor to treat all taxpayers equitably Written and verbal ~nformatlon ~s provtded to taxpayers tn both Spamsh and Enghsh We offer a taxpayer assistance program whereby taxpayers can request payment arrange- ments allowing them additional time to resolve their delinquent accounts. Our payment arrangement programs are based on guidelines authorized by our clients Phone Bank (Incom~n_~ Calls] During peak periods our phone bank in our North Texas (Dallas) Regional Offtce responds to up Page 45 to 1,000 calls per day In Denton, we routinely receive between 50 and 100 calls per day in response to our demand mailings The nature of the incoming calls vary, including ownership changes, mortgage company problems, bankruptcy, appraisal problems, exemptions and hardships All incoming calls are handled by a well-trained staff whose attitude is to help taxpayers meet their financaal responsibilities. Each phone inquiry is documented on a written taxpayer asslslance form with reformation that includes the name of the person calling, date called, delinquent taxpayer's name and account number, amount due, nature of the call and response given to the person calhng We maintain th~s reformation until the account is paid so that we may quickly respond to future inquiries Page 46 L~tigat~on Process Objectives · Conduct thorough research prior to the fling of each lawsuit · Conduct a litigation program that lends cred~bihty to the entire dehnquent tax coflection program · Target dehnquent accounts for litigatmn that would not get paid unless they are sued · Prosecute aH lawsuits fled to judgment and foreclosure, if necessary · Conduct, if necessary, seizure and sale of business personal property to recover delinquent taxes A successful collection effort must have an effectsve lit~gatton component While every reasonable effort is made to collect a delinquent account without resorting to legal action, ~t often becomes evident that legal action is the only viable method to collect taxes Our philosophy Is that an aggressive, Inghly visible legal campaign lends wtal cred~bihty to the collection process and therefore renders the demand letter and telephone contacts more effective We choose accounts carefully for suit, emphasizing high dollar/mulnple year accounts Our task is to educate non-taxpayers to understand that disregarding their tax obligations will ~newtably result in sale of their property and lmposmon of heavy penalties, ~nterest, court costs and attorneys' fees An effective delinquent tax program makes good taxpayers out of bad taxpayers, resulting ~n many delinquent taxpayers paying their subsequent year's property taxes before they become delinquent Re~ons to File a Lawsuit In our experience lawsuits are necessary 1 When Alternatives Are Exhausted Our law firm marls several warning letters to, and often makes personal telephone contact with, delinquent taxpayers These efforts trigger a clear s~gnal of ~mminent lmgat~on If disregarded, a lawsmt must follow 2 To Establish Credibihty Lawsuits lend credibihty to the entire collecnon program Page 47 Typically, dehnquent taxpayers are persons who have d~sregarded repeated notices from the tax office The prosecution of tax lawsuits ~s integral to a successful collection effort 3 Where Perishable Property ts Present Certain business personal property accounts are ~dentffled through research and telephone contact to be on the verge of going out of bus~ness, thereby putting the clmm at risk Once ~dent~fied, these accounts are lmmedtately prepared for stat or seizure 4 To Collect H~gh Dollar/Complex Delinquency Very often h~gh-dollar accounts are complex tn nature If payment cannot be reahzed through demand mailings and personal contact by a professional collector, a lawsuit is often necessary to attain the ws~blhty and results necessary 5 For Problem Resolution Occasionally an account Is so complex (e g, unknown heirs) that the only way to resolve ~t ~s to allow the court to ~ntercede and force a foreclosure sale for payment of taxes to put the property producuvely back on the tax roll BGSM recognizes that the mere filing of iawsmts ts not sufficient. Process must be served and cases must be set and tried to judgment. Judg~nents must be collected by executaon and sale if necessary. It ~s very ~mportant that the taxpaymg pubhc not be able to discern a pattern for the fihng of ht~gat~on Therefore, cases must be selected across the economic and geographic spectrum However, to optmuze the use of our resources, as well as the resources of the Court, we give greater weight to lugher dollar amounts as well as accounts with multaple years of delinquency when pr~or~t~zmg our lawsmt fihng efforts. Procedures Followed an Preparation and Fdlng of Lawsmts Our law firm has the capacity to generate by computer as many lawsuits as the local court system can effectively handle BGSM enjoys an excellent working relationship wnh the District Clerk's off~ce and prowdes many services m order to expedite lmgauon We prepare the peutlons and c~tauons ~n accordance w~th the Texas Rules of Court, Texas Property Tax Code and local court rules Informatmn Gather~nn Before personal property lawsmts are fried, mformat~on extracted from the dehnquent tax roll ~s merged with the updated ownership and address data obtained by our collecuon/research staff Our system is such that hterally hundreds of personal property lawsuits can be prepared wnh~n a Page 48 matter of days Before the filing of real property lawsuits, every account is abstracted for title verification We then merge the title information, together with the last known address of the defendant, with accounts receivable information extracted from the delinquent tax roll Unlike other law firms that file lawsuits "off the tax roll" without performing title research prior to Issuing citat~ons, our law stats are well researched m order that they can be prosecuted as expeditiously as possible ¥orification Procedures Before fihng, all legal documents are approved by our attorneys and subjected to stringent verification procedures All defendant data are rechecked and accounts are once again checked for payment This procedure chromates any blind filing errors The lawsuits are then assembled into suit packets that contain a copy of the petition and citation for each defendant and a file copy of each document The lawsuit documents are hand-dehvered to the District Clerk's office after assembly and verification is complete In accordance with each chent's preference, copies of the lawsuit l,sts are delivered to the client's tax office We utilize local sheriffs' and constable's offices and, when necessary, private process servers or certified mall to obtain service on the defendants m our lawsuits It has been our experience that fifty percent (50%) of the accounts are paid when the defendants are served, therefore, we place great emphasis on quick, effective service In certified mall cases, our law firm provides the district clerk's office with pre-addressed envelopes to assist the clerk's staff In marling the citauon as soon as possible and to ease the workload As allowed by law, the costs for service of cltauons are borne by delinquent taxpayers and included in the court costs assocmted with the flhng of the lawsuit Our clients bear no additional costs related to the service of c~tat~ons for dehnquent tax lawsuits. T~melv Prosecutmn of Lawsuits Every lawsuit we file m Dlstrmt Court is prosecuted as quickly as logistics permit We have an effective, proven system for service of process and contmmng review of pending files for service on all defendants Once service of process is obtained on all defendants in a particular case, we immediately set the lawsuit for trial Page 49 Collection of Jud_mnents by Execution and Sale At t~mes ~t becomes necessary to reduce a judgment to sale This is an integral part of our program Thirty (30) days from the date of judgment, real estate judgments have an order of sale issued and the property ts then put up for sale wtthm the legally prescribed time hmlts Again, thts is the normal procedure tn obtammg payment on an unpatd judgment, which ~s coordinated at vartous intervals with our chents so they can exercise appropriate dlscreUon With our client's approval, wins of execuuon can be utthzed to collect personal property taxes In personal property lawsmts, tf the taxpayer is snll available and has property that can be levted upon for payment of hts taxes, a writ of executton ts tssued for such property to be taken and later sold, stmflar to the tax warrant process described on the followmg page Often, obtatmng the writ of execuuon and appearance of law enforcement officers at the taxpayer's place of bustness w~ll result tn payment Page 50 ~eizure of Delina_uent Business Personal Property Accounts In addition to sale under execution, the Texas Property Tax Code provides for summary seizure and sale of business personal property under the authority of a tax warrant No suit or judgment is necessary Because of the perishable nature of personal property taxes, BGSM has found it effective to use tax warrants and conduct seizures on a llmtted basis Due to the rather drastic and summary nature of the seizure remedy, we hm~t this remedy to a relanvely small number of well-researched and documented accounts Before property Is seized, special nonhcauon warning letters stating our "intent to seize" are mailed to all accounts and physical surveillance is conducted In addition, telephone collectors attempt collection and determine that the property subJeCt to setzure still exists Each year BGSM targets hundreds of seizure candidates, yet very few tax warrants result ~n the actual seizure of property We feel that we are umquely qualified to advise the taxing enutles regarding the legahty of seizure and sale BGSM has twice successfully litigated the const~tutlonahty of this remedy before the Supreme Court of Texas m the cases of Shaw v Phtlhps Crane & Rigging, et al, 636 S W 2d 186 (Tex 1982) and QuernerTruckLmes, Inc v State, etal, 652 S W 2d 367 (Tex 1983) The judgment of the Supreme Court of Texas m the Phtlhps case was appealed to the Supreme Court of the United States Upon Motion to Dismiss or Affirm filed by BGSM, the Supreme Court of the Umted States dismissed the appeal for want of a substant,al federal quesnon Page 51 Bankruptcy Complete representation in bankruptcy matters is provided to our clients as part of our basic legal services Objectives · Momtor bankrupt accounts · File proof of clatma · File claims for payment of post-petition taxes as administrative expenses · Represent our clients at creditorst meetings · Prepare and file all necessary legal docmnents The number of bankruptcy cases filed in Texas exploded in the mid~1980's due to the downturn ~n the energy and real estate sectors of the State's economy Although the economy has stabd~zed, a high number of bankruptcies continue to be filed each year The bankruptcy cases filed today tend to be more comphcated and lmg~ous, and debtors are increasingly targeting ad valorem taxes for reduction or disallowance Once bankruptcy is filed, ordinary collection techmques cannot be used Federal law prohthits any attempt by creditors to collect from a bankrupt debtor by means other than those specifically provided for ~n the Bankruptcy Code S~nce a large portion of many junsd~cnons' dehnquent tax rolls have been placed under the jurlsdmt~on of the Umted States Bankruptcy Courts, BGSM devotes slgmficant resources to assuring that the proper procedures are followed to maximize our clients' collecnons from bankrupt debtors The vast majority of the bankruptcy cases whmh involve our clients' accounts are filed in the Eastern D~stnct of Texas ~n the Piano D~ms~on or ~n Sherman, Dallas, Fort Worth or Houston BGSM has bankruptcy attorneys su'ategteally located ~n offices across the state to ensure a prompt response to any developments m cases in these courts BGSM is also currently representing its chents ~n bankruptcies ~n almost every state, from New York and Florida to Arizona and Oregon BGSM's Metroplex Bankruptcy Department includes a full-time attorney, a bankruptcy coordinator, three bankruptcy assistants, and a full-nme bankruptcy clerk The primary Page 52 responslblhty of thts department ~s to oversee the collection of dehnquent tax accounts ~n bankruptcy, but they also act to protect current year taxes of our clients when necessary The Bankruptcy Department researches dehnquent accounts to determine the amounts owed, f~les proofs of claim, momtors case progress, oversees the dtstr~but~on of funds from debtors and trustees to our chents, rewews pleadings, and flies whatever motions or pleadings are necessary to protect our chents' r~ghts The Bankruptcy Department ut~hzes a soph~sticated computer,zed bankruptcy tracking system which enables it to provide the maximum service to BGSM's chents In all bankruptcy cases the f~rst step is the ~dentd~catlon of the bankrupt entity BGSM uses a variety of resources to ldenufy the debtor and accounts in bankruptcy, such as · Notices and pleadings received from the debtor or the court, · Phone contacts made by our collections staff, · Newspaper articles, · Information found m our pending state court lawsuits, · Responses to our massive mmhngs · Subscriptions to bankruptcy reports, and · Contacts ~n the bankruptcy legal commumty Once the debtor and accounts are properly ldent~fied, a proof of claim ~s promptly filed Chapter 7 hquldat~on proceedings are then momtored for passage of assets subject to our hens to a non- bankrupt entity and for the personal dtscharge of the debtor When e~ther of these events occur, BGSM proceeds to collect the dehnquent taxes ~n rem, based on the hen on the property which was e~ther exempt from the bankruptcy or which is no longer part of the estate being administered by the Trustee Chapter 13 individual reorganization cases are monitored to ensure that the plan of reorgamzat~on (1) properly classifies the tax claim, (2) provides for the payment of the secured claim amount w~th ~nterest, and (3) does not affect the later enforceability of the tax hen(s) Chapter 11 business reorgamzatlons are closely monitored to protect our chents' rtghts and remedies BGSM actively paroc~pates ~n the plan approval process to make sure the plan provides for the highest recovery possible under the Bankruptcy Code Although many law firms follow a defensive strategy ~n collecting through the bankruptcy process, BGSM's policy ~s to be proactive As part of this pohcy, the payment of pre-pet~uon taxes under a plan of reorgamzat~on and the d~rect payment of post-petition taxes are monitored so that proper collection activity can be ~nst~tuted upon default When necessary, BGSM objects to reorgamzat~on plans which do not meet its standards, fries appropriate motions to allow foreclosures to proceed during the bankruptcy, attends creditors' meeungs and questions the debtor about the accounts owed, and appears at hearings which m~ght affect our clients' ablhty to be pa~d the full amount owed In addition, BGSM defends against objections to our chents' clmms and attempts to reduce the amount of taxes owed BGSM's representation of taxing umts m bankruptcy courts throughout the country has resulted Page 53 ~n the development of highly skilled attorneys and support staff ~n th~s field This experience has been d~ssemmated throughout the other departments of the law firm through written guidelines, workshops,and seminars BGSM has held several bankruptcy seminars for our chents so that all systems and procedures can be fully integrated The expertise of BGSM's bankruptcy attorneys ~s recognized throughout the state and our attorneys are often featured as speakers at bankruptcy and tax seminars Federal Agency Collections The nationwide collapse of the banktng and savings and loan ~ndustr~es has presented new obstacles to the collection of dehnquent tax accounts over the past few years As fa~led institutions were taken over by the federal government, the agencies charged w~th the task of hquldatmg their assets have become major henholders and landowners ~n North Texas BGSM has been at the forefront In f~ghting the efforts of the Federal Deposit Insurance Corporation (FDIC) to avoid ~ts hab~hty for ad valorem taxes Our law firm has developed comprehensive collection strategies, based m part upon our bankruptcy experience, whereby we have been able to recover taxes, penalties and ~nterest that may have otherwise gone uncollected In the early 1990's BGSM's focus was on defending its chents' ~nterests in htlgat~on such as Irvlng 1SD v PackardPropentes In September 1992 the Umted States Court of Appeals for the Fifth Circuit ruled m our favor ~n th~s case and held that the FDIC cannot ext~nguish tax hens, including penalties and ~nterest, that attached prior to the FDIC's actual ownership of real property BGSM also prevatled agmnst the FDIC's attempt to halt foreclosures on property where the government Is merely a henholder Currently, BGSM works through the federal agencies and t~tle compames to insure that all taxes, penalties and interest are paid as soon as possible BGSM has established an admimstrative claims process that has been successful in collecting payments on behalf of failed institutions from the government Additionally, although federal law proh~bits the sale of government owned property, BGSM works with the federal agencies and keeps them aware of the tax hens and the fact that the sale or other transfer of the property w~ll be d~fflcult without clear t~tle, i e , the taxes, penalties and interest are pa~d in full prior to the transfer BGSM has been recogmzed as the leader m the field of federal agency collections We regularly sponsor seminars on federal agency collection strategies, and our attorneys are often speakers on this topic at non-firm sponsored tax seminars Because of our experttse m th~s specialized area of collections, and the substantmi contacts we have established witlun the federal agencies, BGSM's clients benefit by a greater and earlier recovery of revenues. Page 54 Public Service Information BGSM has found that coorthnatlng collecuon acuvmes with local med~a coverage can have a very beneficial impact on collections Metha coverage ns designed to reform property owners of collecuon efforts and deter delinquency If our client desires, and with thew approval, BGSM will prepare press releases and/or press conferences to announce our annual madmg and hUgatlon efforts This can be done on a regular bas~s, 1 e, on the first ma~hng, imual suit fihngs, seizure operations, etc, or on selected occasions such as winning a major lawsmt Miscellaneous Revenue Coliectaons BGSM will assist the City, as requested, m the legal collecUon of other dehnquent revenue accounts To meet our clients' needs, we have adapted our tax collecuon systems to collect other dehnquent receivables, including paving, weed, demohtion and secured closure liens To create a successful m~scellaneous receivable collect:on effort, we design programs umque to the needs of each client for the collection of these accounts These efforts generally occur on a hm~ted, and as needed bas~s We will be happy to explore with the City how we can provide add~uonal collect:on services Ancillary Legal Services BGSM represents our clients ~n lawsuits arising from collection acuv~ues, lncludtng the collection of taxes through lawsuits filed by pubhc entities in the acquisition of property pursuant to the Property Tax Code for public purpose use We represent taxing entities in all levels, trial and appellate, m state and federal courts We maintain an Ausun office wMch facd~tates advising our chents on property tax law and practice emanating from acts of the Legislature, opinions of the courts, op~mons of the Attorney General, and ~nterpretat~ons of property tax law promulgated by various state agencies including the State Comptroller's office (Property Tax Division) Page 55 Management Information Reporting and Coordination Management reporting is another key to effective client coordination and collection success We provide our clients with reports concerning collection results, workload and status of accounts Management of our mult~-faceted services requires reliable control of Information and accurate reporting Because of our computer capablhty, we can provide ~nformat~on that serves as a valuable tool in budgeting and revenue forecasting Reports can be generated which can be used for the following purposes · To provide a profile of the dehnquent tax roll (by property type, dollar range, years of dehnquency and frequency of delinquency), · To track collection progress, · To track lawsmts and the litigation process, · To track bankruptcy, and · To hlghhght problem areas requiring special work programs (e g, bad address, appraisal problems) Upon request, our staff wxll provide annual revenue estimates to the City of Denton as part of the City's budget process We will also assist ~n providing tax related Information should the City of Denton be involved ~n a bond rating review process In addition, BGSM will provide the City w~th quarterly performance reports wluch could be submitted to the City Council for review. If desired, we will appear before our C~ty Council to discuss our collection efforts and address any questions they may have Page 56 VII. Data Processing Capab~hties (RFP Selection Criterion 1 c) Our law firm has ptoneered the appheatlon of h~gh technology to the dehnquent tax collection process since entering the field in 1980 From our beglnmng, representation of the largest taxing jur~sdictions in Texas has caused us to invest milhous of dollars to develop the very latest, state-of-the-art data processing and eonnnunieation technology for the speclahzed purpose of collecting taxes, both dehnquent and current Th~s technology has enabled our law firm to develop software apphcat~ons that meet the changing needs of our chents for both tax and miscellaneous collection support Recognizing our clients' growing needs for advanced software appheatlon, we organized Umted Governmental Serwces of America, Inc. (UGSA), a computer service company which ~s wholly owned by our law firm Taxing jurisdictions of all s~zes throughout Texas have benefited from the technology that we have developed These capabflmes are described m much greater detail below Also included m thts section ~s an ~tem~zat~on of our hardware and software resources Each year UGSA processes over 2,000,000 dehnquent tax accounts for our chents throughout Texas We marl approximately 1,500,000 demand letters annually m addmon to preparing more than 30,000 lawsmts BGSM's Dallas Office is equipped to handle m excess of 1,000 taxpayer mqutnes per day during peak per~ods Our data processing staff designs and creates specmhzed reports and hsungs that aid our staff ~n Denton and Dallas m thetr collection, research and lmgauon efforts We determined early ~n our practice that delinquent tax collection ~s a h~ghly specialized area of data processing However, extensive research revealed that ex,sung software fa~led to meet our chents' reqmrements for a h~gh volume collection effort Consequently. from our reception, we have employed our own systems designers and computer programmers to develop spectahzed apphcauons of the latest technology for the specific needs of our law firm and our chents The result has been the development of DELTAX and CATS, copyrighted software systems specially designed to support all aspects of the dehnquent tax collection and Imgatlon programs Most recently, the staff has developed and installed BATS, a statewlde bankruptcy tracking system As we service our chents throughout the state, we are continuously developing, testing, applying and perfecting our system methods. As new procedures are developed, every chent benefits from these new developments and ~deas Data Processing Approach The design of our dehnquent tax collection support software ~s predicated on the belief that the ultimate repository of all tax information is, and should be, the tax records of the taxing Page 57 jurtsdict~on Therefore, no attempt is made within our system to parallel the dynamic files maintained by our client's tax office Rather, our system ~s based upon receipt of periodic, preferably monthly, copies of the Tax Office files reflecting outstanding dehnquency During periods of more intense delinquent collection act~wty revolving high taxpayer contact, more frequem copies of the dehnquency files may be requested to allow our customer service staff and legal asststants to have more timely records of payments and adjustments to the files This access provides the most t~mely mformat~on on a tax account for purposes of customer service mqutrles, htlgat~on research or other direct contact with taxpayers Our system retains a complete lustory of all collection aetlwt~es related to each dehnquent account. Th~s history system includes the tracking of address changes, increases or decreases in base tax owed, taxpayer inquiries received by our office, the date and type of each malhng, as well as codes to indicate If a letter was returned undehvered If a jurisdiction has a requirement for special types of h~story information, such as property value or telephone contact, our system can easily be adapted to those reqmrements Delinquent Tax Collection Support Systems UGSA uses DELTAX, a software developed and refined by our own staff through years of actual use to support all aspects of the delinquent tax collection system The software has been opt~mtzed to take advantage of the best features of computer systems ranging from large mainframes to desktop micro-computers This d~verse eombmatmn of hardware and software allows us to combine efficiency with personalized taxpayer service The computer technology interfaces with all facets of the collection program including taxpayer assistance, telephone collection, bad address and ownershtp research, lawsuit generation and management reporting Based on the workplans for each client, the following products are generated · Regular Mathngs - high volume personahzed mmhngs accompamed by detailed tax statements, used for all accounts subject to mass ma~hng acuwty, · Special Mathngs - highly personalized low volume maihngs usually consisting of 200 or fewer letters to taxpayers falling within selection criteria targeted ~n the workplan, · Lawsutts- tax database and automated t~tle report information merged to produce laser generated petitions, citations and automated updates to the lawsu:t tracking system, · SpectaltzedLtstmgs - reports detading the status of various portions of the dehnquent roll such as bad address accounts, returned mall, accounts available for lawsuit, accounts Page 58 available for malhng, hardship accounts and other subsets of the roll, Management Repons - analytical reports of tax roll Information that enable our law firm to design a workplan that maxlm~es collecuon efficiencies The reports may also be used to forecast collections for budgetary purposes Automated Case Tracking System To more effectively process lawsmts through the court system, our law firm has developed a sophisticated on-hne Case Tracking System (CATS) designed for the specific use of our law firm's attorneys, paralegals and ht~gat~on assistants CATS ~s an on-hne computer tracking system designed to track the movement of cases in the courts and generate legal documents This system gives the htlgaUon staff the ablhty to require ~nto and update all lnformanon regarding defendants, pla~nnffs, tax amounts, legal descriptions, account numbers and the general hngatlon status of each lawsmt Th~s state-of-the-art system provides BGSM w~th the ability to determine needed acuons to prosecute each lawsuit to final d~spos~Uon Automated Bankruptcy Tracking System The Bankruptcy Tracking System ~s an on-hne bankruptcy tracking and document generation system The system's centralized file design allows for the consolidation of multiple chent and account cases into one bankruptcy case entry Th~s permits BGSM to track, analyze and prepare documents for all pending bankruptcies and chant accounts on a statewlde basis Data Processing Hardware Resources Th~s section of our proposal itemizes our data processing hardware and related resources IBM 9377 Model 90 Mainframe 1 - IBM 9377/90 Il Mainframe with 16 Megabytes of Mare Memory and 16 Megabytes V~rtual Memory Storage 4 - IBM 3480 Tape Cartridge Drives 4 - STC 4500 Series Dual Density Tape Drives, 1600/6250 BPI 8 - IBM 3380 Disk Drives 1 - STC 1800 LPM Pnnter 1 - XEROX 4050 Laser Pnnter capable of prmung 50 pages per minute Page 59 Operating Systems DOS MVT/VSE Languages CICS 1 5 COBOL 74 ASSEMBLER DYL-280 VSAM The IBM 9377 Mainframe operates DELTAX, CATS and BATS to process delinquent tax lnfor- mauon for each client we represent on more than one million dehnquent accounts statew~de Our North Texas (Dallas) Regional Office has on-hne access to the system through h~gh-speed data lines We currently have 75 terminals statewlde that access the system s~multaneously on a daily bas~s, while the system can accommodate up to 300 terminal users at one time The system allows our law firm to merge account information from different taxing ent~tles within a regional area (~ e, county) Th~s enables us to provide the taxpayer with a total balance of taxes owed to all taxing entrees and the total amount owed by a single taxpayer w~th multiple properties (~ e, real estate developer) The system is also helpful in researching bad addresses by comparing addresses of various taxing junsd~cuons within one county Hewlett Packard UGSA has developed and operates the Tax Office Collection and Management System used with the Hewlett Packard equipment described ~n this section The Hewlett Packard Systems are accessed by h~gh-speed telephone lines from tax offices across the state who utilize the system Both HP Series computers can collectively process more than one mtlhon accounts Th~s configuration Is currently used by the City of Harhngen Tax Office, Harhngen CISD and Los Fresnos ISD for remote processing of tax mformat~on The system can be configured to accommodate 64 terminal users s~multaneously on a daily basis HP3000 Series 68 consisting of: 16 MegaBytes of Main Memory 2 - General 1/O Channel, allowing up to 6 external dewce each 0 e d~sk dr~ves, tape drives, printers) 1 - ATP System Interface Board 2 - ATP Direct Connect Port Controller, supporting up to 30 terminals each 10 - 7937 571MB disc drives Page 60 1 - 1600/6250 Characters Per Inch Tape Drive 1 - 1600 Characters Per Inch Tape Drive 1 - 600 Lines Per Minute Printer 2 - Remote Printers 2 - Penni VCX Intelhgent Networking Multiplexors 4 - Black Box Multiplexors 4 - Black Box 9600 Modems HP3000 Series 935/XL consisting of: 100 MegaBytes of Mare Memory 3 - HPIB I/O Channel, allows up to 6 external dewces 1 - Ethernet System Interface Board 2 - 7937 571MB D~sc Drives 2 - HP6000 1 34FL 1351MB D~sc Drives 3 - HP 16MX DTC allowing up to 16 users on each 1 - F~ber L~nk interface 1 - 300 Lines Per M~nute Pnnter Novell Network System consisting of: Server: 486-66Mhz PC 1 G~gabyte of Hard Drive Space SCSI-II Controller Arcnet Network Interface Card Novell 2 22 Network Operating System Workstations: Include 386, 486 & Pentmm CPU's M~mmum 2MB of RAM, maximum 16MB Hard Drive space ranges from 100MB to 800MB Dual floppy drives, h~gh density 101 Enhanced AT Keyboards Super VGA Non-lnterlaced Momtors Arcnet Network Interface Cards 120 & 250MB Tape Drives M~crosoft DOS 6 22 Some PC's include M~erosoft W~ndows for Workgroups 3 11 · M~crosoft Ergonomic Mouse Page 61 This Local Area Network was used to implement the UGSA Tax Collection System operating on both the Dallas County and the City of Dallas mainframe IBM compatible computer UGSA has developed and installed software to replace both the Dallas County and the City of Dallas tax collection software North Texa~ Regional Office Support Equipment Personal Computers: Include 386, 486 & Pentlum CPU's Minimum 2MB of RAM, maximum 16MB Hard Drive space ranges from 100MB to 800MB Dual floppy drives, high density 101 Enhanced AT Keyboards Super VGA Non-Interlaced Monitors 120 & 250MB Tape Drives Microsoft DOS 6 22 Some PC's include Microsoft Windows for Workgroups 3 11 or Windows 95 · Microsoft Ergonomic Mouse · Fax and Remote Access Capabiht~es Some PC's ~nclude full mult~-media, exceeding MPC standards · double & quadruple speed CD-ROM's · 16 bit sound cards, 44 1 Khz sampling rate · stereo speakers Prmters: Hewlett Packard LaserJet Series ll's Hewlett Packard LaserJet Series III's Hewlett Packard LaserJet Series IV's Hewlett Packard Color Printer 560C Memorex/Telex 5038 Departmental Printer Terminals: ADDS 3220 Terminals ITT Courier Terminals Graphics Equipment 1 - Perq P2 Workstation with Cipher Tape Drive that runs the lntran Metaform Graphics software The Intran Metaform system has four ~nteractive components Page 62 1) Graphic Builder - Allows the user to design and edit graphic ~mages, signatures, and logos on the screen 2) Font Bmlder - Enables the user to create new fonts by moddylng fonts that have been brought in the system from a laser printer or other med~a 3) Form Builder - Allows the user to design, edit and modify mdlwdual forms on the screen 4) F;le Manager - Flexible database management system that lets you control how all the pieces of your system integrate w~th each other It also allows the user to receive and transfer files from other media devices Page 63 VIII. Eq~m! Employment Opportunity and Amo-onve Action (RFP Selection Criterion 1 k) Blair, Goggan, Sampson & Meeks ~s an Equal Opportumty Employer The law firm has always comphed with not only the letter but the spirit of the law regarding the C~wl R~ghts Act of 1964, and related equal employment opportunity leg:slatlon DeMetr~s A Sampson, a partner m the law firm, serves as BGSM's AffirmaUve Action Liaison Officer for our North Texas Regional Office Our firm demonstrates strong support for minority and women bus~ness enterprises, as well as to our commitment to prowdmg ownership and career opportunmes for minorities and women w~thm our firm BGSM's Affirmative Action Program and Minority/Women Business Enterprtse (M/WBE) Expenditure Plan includes minority and female participation m the following ways · Partnership/Ownership Interest: Ms DeMetns A Sampson Is an African- American female who has been a partner ~n the law firm since February 1989 · Employment of Minorities and Women Withm BGSM: Our firm employs a high percentage of minorities and women, ~ncludlng the ranks of attorney, managerial and professional staff Total Minority 66% African American 67 % H~spamc 27 % Other Ethnic M~norltles 6% Anglo 34 % Female 76 % Male 24 % Attorney. Managerial and Supervmorv Staff~ Minority 27 % Anglo 73 % Female 67 % Male 33 % Page 64 · Minority Law Clerkship Progrmn: In addition to providing career opportunities through permanent employment, we have also provided a Minority Law Clerkship Program each summer since 1987 · Subcontractors: Our Dallas office contracts with minority and women-owned firms for legal assistance, process service and abstract and title research 100% of all work subcontracted has been with minority or female businesses · Vendors and Supphers: Our t~trm's pohcy is to give preference to M/WBE companies M/W'BE have provided the following goods or services office supplies, bulk purchase of envelopes, engraved stationery and printing, computer services and equipment, travel needs, temporary labor, refreshment supplies, florists, catering and media relations During the 1995-1996 f'tscal year, our Dallas office expended over $1.8 mdhon w~th nunor~t~es and women Our commitment to Affirmative Action and the inclusion of minorities and women In all aspects of our contract is unparalleled by any other delinquent tax collection law firm Page 65 IX. Suggested Performance Criteria Because an effective dehnquent tax collection program is comprised of a comprehensive set of serwces, we recommend that numerous cnterm should be utilized by the C~ty of Denton m evaluating the success of a contract However, revenue production ~s the reason the contract crests and therefore, should be the key element of consideration tn response to the RFP's request for suggested performance criteria, we have detailed a number of items which the C~ty of Denton can quantff~ably measure the success of the contract These Include · Revenue producuon · Quahty and success of the lmgat~on program · Scope of services prowded · Degree of account resolution · Degree of law firm's responsiveness to taxpayer concerns · Quahty of the data processing capabfl~ties and support provided · Quahty and extent of overall staffing and assistance to the C~ty of Denton · Quahty of management reporting The most important criterion for the City Denton to utilize m evaluation of the success of the contract is revenue production. Thrs ~s the primary goal of the contract and can be measured by the C~ty on a monthly and annual bas~s A proven and predictable track record rs critical as both a selection criteria and performance measure. The overall qnolity and success of the law firm's litigation program can be measured through reporting techmques The quahty of the lawsmt preparation, the umehness by which the cases are handled and the drspos~t~on are all ~mportant performance criteria The scope of services prowded ~s indicative of the success of the program A comprehensive set of legal, collection, research and support services should result ~n a greater amount of revenue A workplan should be continually momtored and updated based on collection results and ~nformat~on prowded ~n management reports Addmonal performance criteria related to scope of services include the amount of generahzed and targeted mailings to dehnquent accounts, the amount of successful telephone collection calls made, the success of the ht~gatlon conducted and the support services prowded to the C~ty Page 66 The extent to which problem accounts are resolved, and the law f~rm's efforts result in ~mproved collect~bll~ty of a tax roll, is an ~mportant performance criteria The results of various research efforts ~nvolwng bad addresses, lawsmt service and unloeatable taxpayers can be measured The degree of a law f'n~n's responsiveness to taxpayer concerns can be measured by the quahty and t~mehness of the law firm's correspondence sent m response to taxpayer inquiries, by measuring the volume of taxpayer complaints and resoluuon of these problems and by observing the staff assigned to th~s project It goes w~thout question that the staff must conduct bus~ness w~th taxpayers on behalf of the C~ty ~n a professional, fair and equitable fashion The data processing support that the law f~rm makes avadable to the C~ty ~s another ~mportant performance criteria It ~s cr~t~cal that the law f~rm's technology be state-of-the-art, the hardware adequate to handle large quantities of data rapidly and the programming staff knowledgeable The staff'mg that the law f~rm dedicates to the project ~s an ~mportant performance criteria The quahty and experience of the staff assigned to th~s project are both ~mportant determinants The extent to which the project team is responsive and ~s capable of serwng as an extension of the C~ty staff is wtal to the success of the program The City can measure the extent of d~rect and lnd~rect assistance ~t receives from the law f~rm and quantdy the amount of C~ty staff t~me that can be redirected to other projects The quahty and t~melmess of the management reportmg ~s ~mportant Reports that detail collection results, workload statistics, status of accounts and lmgatJon tracking are helpful to the monltor~ng of a collection program and serve as valuable tools m revenue forecasting and measuring the success of the law f~rm's performance Page 67 X. D~v~sion of Responsibilities We have attempted throughout our proposal to describe our law fnrm, staff, data processnng expertise and the scope of servnces we employ to collect delnnquent taxes for the Cnty of Denton The purpose of thns section ns to recap the ponnts hsted m the Cnty of Denton's Request for Proposals under "The Law F:rm Wnll" and "The C~ty of Denton Wnll" l~esponsibilities of the Law Finn BGSM and Mtke Gregory affirm their willingness to provnde the following servnces and functnons as stated m the RFP 1 Recenve and revnew the delnnquent tax rolls 2 Substitute as attorney of record on all exnstmg tax sunts and interventions, pay all court costs and fd~ng fees related thereto 3 Perform all research and paperwork necessary to provnde taxpayers and Cnty Tax Collector wnth correct or corrected reformation to update the Cnty f~les, mcludnng forwarding addresses as located 4 Submnt monthly reports regarding sunts fnled on accounts and provnde C~ty Tax Collector wnth duplncate letters sent to taxpayers 5 Provnde a quarterly report to Cnty staff m sufficient form that it could be submntted to the C~ty Councd for rewew Provnde monthly reports on pending sunts, judgments and foreclosures 6 Fde sunts on delinquent taxpayers that do not respond ~n accordance wnth the demand of and dnrectnons provnded by the Cnty of Denton 7 Intervene m delinquent tax sunts fnled by Denton County and Denton Independent School Dnstr~ct, if applncable, pursuant to Sectnon 33 44, Property Tax Code 8 F~rm shall be responsible for fnlmg of delinquent tax claims nn bankruptcy proceedings, mcl~ldlng claims and actnons required to be flied wnth Federal agencnes such as FDIC, and consult w~th C~ty of Denton Cnty attorney's off~ce on such matters 9 F~le sunts for collection of delnnquent taxes pursuant to Sections 33 41 and 33 42, Property Tax Code, or fnle sunts of jud~cnal foreclosure of tax hens 10 Follow through on all su~ts and provnde reports to the Cnty of Denton 11 Provnde the Cnty recommendatnons, for qualnfled nnd~vnduals, pursuant to Sectnon 33 02, Property Tax Code, regardnng the advnsab~lnty of an installment agreement benng entered ~nto between Cnty and taxpayer 12 Provnde legal support and research as needed a Prowde recommendatnons to not pursue a case nfa case ns legally barred, ns weak, or the lnkelthood of collecUon low or unhkely b Provnde Cnty of Denton's Assessor/Collector wnth legal advnce and wrntten opnnlons upon request 13 Only collect those groups or nndnvldual accounts which the Cnty of Denton determines mnts Page 68 discretion are to be collected by firm 14 Prowde all supplies and postage necessary to handle bflhng and necessary mailings 15 Obtain appropriate t~tle research and relevant ownership records of all property upon which a su~t ;s to be flied, at firm's expense 16 Prowde total and complete dehnquent tax collection, ~ncluding court filing fees and all other costs, pursuant to Sections 33 48 and 33 07, Property Tax Code, and will mdemmfy and hold the C~ty harmless ~n any suits or habihty that may result from the firm's delinquent tax collectton act~wt~es 17 Propose a method of assuring that the amount of dehnquent taxes collected by the Law Firm will be at least eqmvalent to the amount projected to be collected by ~n-house staff for each fiscal year of the firm's engagement (See method of assurance at end of this section ) 18 Propose a method of payment 19 Be entitled to fees on amounts actually collected while this contract ~s m effect, pursuant to Section 33 07 of Property Tax Code 20 Prowde information concerning minority involvement regarding the work to be performed by your firm pursuant to th~s engagement Indicate the ethmc makeup and the gender of your staff, both at present and projected, ~f not fully staffed Also md~cate if you would consider sub-contracting parts of this contract to minority contractors and, ff so, please describe your plan to do so Also ~nd~cate your compliance w~th EEOC regulations and gmdehnes 21 Coordinate the fihng of all tax stats with the C~ty Attorney and all tax collection efforts w~th the City of Denton Tax Department 22 Prowde for orderly dehvery of all copies of all complete tax files to be turned over to the C~ty Attorney when the contract is terminated 23 Make recommendations to Tax Department on accounts to be collected (l e mobile homes, a~rcraft and bus~ness personal property) by summary seizure (Tax Warrants) and perform all legal work necessary to reduce those accounts to payment of taxes pursuant to Secuons 33 21, 33 22 and 33 23, Property Tax Code 24 Mamtam collection rate of s~xty (60 %) percent of delinquent tax base, with penalty clause ~nmated on the firm should the collection rate fail to reach 60% 25 Prowde concentrated effort toward the collecOon, w~th~n the statute of hmltatlon period, of delinquent mobile home and business personal property accounts 26 Upon request by the C~ty, undertake the collection of delinquent accounts for special paving assessment liens, substandard housing demohtlon liens, and privileged (mowing) liens 27 Upon reasonable request, represent the C~ty m the acquisition of property pursuant to the Property Tax Code for pubhc purpose use 28 The firm should be wflhng to enter into a three year contract with the C~ty with two addmonal one year optional extension periods being provided for Page 69 Res_nonsibihtleS of the City of Denton BGSM and Mike Gregory accept that the City will perform the following functions 1 Provide a roll of dehnquent accounts to be collected 2 Prowde for updated ~nformat~on (i e adjustments, payments, errors, double assessments, or other discrepancies) on dehnquent accounts to be forwarded to the law f~rm 3 Be able to terminate contract for any reason, with or without cause, upon thirty (30) days' written not,ce to the f~rm 4 Pay the law f~rm fdteen (15 %) percent of the amount of all dehnquent taxes (pursuant to Section 33 07, Property Tax Code), penalty and interest actually collected an paid to the collector of taxes during the term of this contract The collector shall pay said funds to the f~rm monthly by check 5 Notdy the law f~rm of any taxpayer that has filed bankruptcy, when the City has been notified of such 6 The City will allow f~rm an additional SlX (6) months to reduce to judgment all suits filed prior to the expiration of the contract 7 Prepare and mall tax statements at least thirty (30) days [no more than sixty [60] days] prior to dehnquency date, giving notice to the delinquent taxpayers of the potential add-on cost of collection l~erfonnance Commitment (RFP Selection Criterion 1 1) Based on our law f~rm's proven experience from 1986 to 1993 m collecting dehnquent taxes for the City of Denton, and our recent representation of Denton ISD, we are in a umque posmon to make collection projections We commit that our collections will total at least 60 % of the total amount of base tax of current year dehnquency that exists on July 1 (the new "turnover" roll) by the end of the twelve month period begmmng July 1 and ending June 30 We will maintain this performance standard during each year of the contract If we do not meet this commitment, we wdl supply the City $4,000 worth of legal services, programming and computer services or a cash payment, according to the City's preference If the City should revise its criteria at any time during the selection process, we would welcome the opportunity to negotiate any additional destred services or enhancements with the City BGSM pledges to exercise good faith and due dlhgence in the collection of delinquent taxes for the City of Denton and m our efforts to meet this performance goal It should be recognized that the law f~rm should not be penahzed d adverse economic conditions or other factors beyond its control cause a material reduction in the collection percentage Page 70 XI. Attorneys Fees We propose to collect dehnquent taxes for the City of Denton for a fee m the amount of fifteen percent (15 %) of the amount of taxes, penalty and interest actually collected (Secuons 6 30, 33 07 and 33 48, Texas Property Tax Code) No fee w~ll be payable until the dehnquent tax money is collected and in the C~ty's treasury Our fee would be payable on a monthly bas~s This is a standard arrangement throughout the state and was previously promulgated by the State Property Tax Board At no addmonal cost we will prowde legal representation m connecuon w~th all phases of collection activity as descrthed previously It is the considered legal op~mon of BGSM that contracts and compensation for private attorneys m the collection of dehnquent taxes are strictly governed by Texas Property Tax Code Secuons 6 30 and 33 07 It has been consistently held by the Courts of Texas and Office of the Attorney General of Texas that t~xlrlg Ul~lB have no authority to h~re or compensate attorneys except by that authority expressly conferred by statute Page 71 Appendix B Sample Demand Letters AMOUNT DUE: JURISDICTIONS: DENTON I. S. D. DENTON C E.D. Dear Denton Independent School District Taxpayer: Our law firm has been retained t¢ institute forced collection procedures to collect delinquent taxes owed to the Denton Independent School Dlstrzct on the above referenced account. Thls letter and the detailed tax statement enclosed are your notice that these taxes are delinquent and have been turned over to us for collectzon. You must make payment wsthln ten days from the date of this letter or face foreclosure proceedings designed to satisfy your tax delinquency by selling your property to the hzghest bzdder for cash. Upon filing sust against you, we will request of the Court that you be requsred to pay all related costs, including attorney's fees, sn addition to your delinquent taxes, penalty and ~nterest. In order to avoid the above proceedings w~th associated costs and znconven~ences, please return the enclosed statement along w~th your check payable to: Denton County Tax Assessor/Collector Attn: Denton I.$.D. Collections P.O. Box 1249 Denton, Texas 76202-1249 Please notlfy our off~ce immediately If th~s property is ~nvolved ~n l~t~gatlon or bankruptcy. If you believe that you do not owe thzs tax, or that you are entxtled to an exemption, or ~f you do not own the property, please call our Collectzons Department at (817) 383-4460 or wr~te this law off~ce at P.O. Box 1527, Denton, Texas 76202-1527 and ~nclude the ACCOUNT NUMBER along wlth your comments and supporting documsntatzon. S~ncerely, Stephen Blair SB:rs Attorney at Law Enclosure RETURN THIS STATEMENT WITH YOUR PAYMENT 0R CA~H~5 C~ PAYA~ ~0 DENTON COUNTY TAX OFFICE MAKE SURE ;HE ADDRESS A~EARS IN "HE WINDOW ~NVELOPE WHEN MAI~I~ PAYM~ ?0 P 0 BOX 124~ */ DE~ON, ~XA3 76202-1249 ~Date YEASTS [IA~ TAX PENALTY & ~NT~REST ?O'I'AL" ~ I; P'~lO" ~g4 ~. g2 ~ · 77 ..... ........... , I PAY ~IS llllllllll ,,,.,, I October 16, 1996 ACCOUNT NUMBER AMOUNT DUE: $213.01 JURISDICTIONS: DENTON I. S. D. DENTON C. E. D. Dear Denton I.S D. Taxpavert By our letter Of July 17, 1996, you were advised that delinquent taxes were owed to Denton ISD as indicated above. The records of the Tax Assessor/Collector's Offzce state that you remain in default and currently owe tax, penalty and ~nterest as shown on the above-referenced account. Lawsuits will be filed on behalf of Denton ISD to enforce the collectzon of these delznguent taxes. With the azd of a title company, we are verzfying the ownership of your property zn preparatzon for a lawsuzt. Any court judgment taken agalnst your property could result zn a tax sale of the property on the Courthouse steps. Attorney's fees and other costs contznue to increase as additional legal steps become necessary. In order to avozd this costly process, zmmedzate payment must be made by returnzng the enclosed statement and your check payable to: Denton County Tax Assessor/Collector Attn: Denton I.S.D. Collections P. O. Bux 1249 Denton, Texas 76202-1249 DO NOT HESITATE. This final not~ce does not ensure that you have not already been sued; there is no grace period. If you believe that you do not owe this tax, or that you are entitled to an exemption, or if you do not own this property, please write or call our law office at {817) 383-4460. Provide the account number with your comments. Thank you for your assistance ~n resolving th~s matter. S~ncerely, BLAIR, GOGGAN, SAMPSON & MEEKS SE:rip Attorney at Law Enclosure RETURN THIS STATEMENT WITH YOUR PAYMENT MAKE YOLIfl GHECK MONEY ORDER OR CASHIER S, CHECK PAYABLE TO DENTON COUNTY TAX OFFICE MAKE SURE THE ADDRESS APPEARS IN THE WINDOW ENVELOPE WHEN MAILING PAYMENT TO DENTON COUNTY TAX ASSESSOR/COLLECTOR ATTN: DENTON I S D COLLECTIONS P 0 ,BOX 1249 DENTON, TEXAS 76202-1249 ACCT NO: PROPERTY DESCRIPTION. DENTON lSD/CED YEARS SASE TAX PENALTY & INTEREST TOTAL DUE IF PAID DURING OCTOBER 1996 1995 153.08 59.93 213.01 TO~AL $153.08 $59.93 $213 01 IF YOU HAVE PAID THIS ACCOtJNT IN FULL, Pr. EASE DISF~'GARD THIS NOTICE. PAY THIS I ORDINANCE NO ~ AN ORDINANCE AUTHORIZING THE CITY MANAGER TO EXECUTE THE FIRST AMENDMENT TO THE DELINQUENT TAX ATTORNEY CONTRACT WITH THE LAW FIRM OF LINEBARGER, HEARD, GOGGAN, BLAIR, GRAHAM, PE~A & SAMPSON, L L P, AND THE LAW FIRM OF GREGORY & BRADSHAW, P C EXTENDING THE CONTRACT FOR AN ADDITIONAL ONE YEAR TERM ENDING ON JUNE 30, 2001, AUTHORIZING THE CITY MANAGER TO GIVE WRITTEN NOTICE TO THE FIRM OF ITS DESIRE TO EXTEND THIS CONTRACT, AMENDING THE FIRM NAME AND MAKING ADDITIONAL CHANGES TO THE CONTRACT, AUTHORIZING THE EXPENDITURE OF FUNDS, AND PROVIDING AN EFFECTIVE DATE WHEREAS, the lnmal term of the City's Contract for the Collection of Dehnquent Property Taxes with the law firm of Llnebarger, Heard, Goggan, Blair, Graham, Pefia & Sampson, L L P (formally known as Blair, Goggan, Sampson and Meeks), and the law firm of Gregory & Bradshaw, P C (formally known as the Law Office of Mike Gregory) expires on June 30th ofthlS year, and WHEREAS, Section XIII "Term" of the Contr~,ct authorizes the City Council to extend the contract two additional one year terms upon the City giving written notice to the law firms at least 30 days prior to June 30, 2000, of its desire to continue the contract, and WHEREAS, the City Manager has recommended that the Contract be extended for an additional one year term commencing July 1, 2000 and ending June 30, 2001, and WHEREAS, the City Manager has recommended that the Contract needs to be amended to reflect the change in the firm name, and by subsUtutlng for the phrase "Executive Director of Finance" the phrase "Assistant City Manager for Finance and Municipal Services", and WHEREAS, the City Council deems it in the public interest to extend and amend the contract, NOW,, THEREFORE, THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS SECTION 1 That the Contract for the Collection of Dehnquent Property Taxes between the City and the law firm of Llnebarger, Heard, Goggan, Blair, Graham, Pefia & Sampson, L L P, and the law firm of Gregory & Bradshaw, P C, executed June 17, 1997, as hereby amended (Contract), be extended under the same terms and conditions for an additional one year term beginning July 1, 2000 and ending on June 30, 2001 That the City Manager is hereby authorized to execute the First Amendment to th~s Contract in substantially the form of the attached First Amendment to the Contract for the Collection of Delinquent Property Taxes which is made a part of this ordinance for all purposes Page 1 of 2 SECTION 2 That the City Manager ~s hereby directed to g~ve written notme to the law firms at least 30 days prior to June 30, 2000 of the C~ty Counml's destre to extend tlus contract for an additional one year term enclosing a tree and correct copy of thru ordinance SECTION 3 C~ty Manager ~s authorized to undertake the expenditure of funds and to perform the other obhgat~ons as set forth ~n the contract SECTION 4 That tbas ordinance shall become effective ~mmedmtely upon ~ts passage and approval PASSED AND APPROVED th~s the -- day of ,2000 JAC~LER, MAYOR ATTEST JENNIFER WALTERS, CITY SECRETARY APPROVED AS TO LEGAL FORM HERBERT L PROUTY, CITY ATTORNEY By ~/~~~~ / Page 2 of 2 P ~shared~dcpt~LGL\Our Documents\Contracts~OO~Dehnqu~nt Tax Amendment doc FIRST AMENDMENT TO CONTRACT FOR THE COLLECTION OF DELINQUENT PROPERTY TAXES STATE OF TEXAS § COUNTY OF DENTON § Th~s F~rst Amendment to that certmn Contract made and entered ~nto between the C~ty of Denton, Texas, 215 E Mcganney, Denton, Texas 76201 C'C~ty"), acting herein by and through ~ts govermng body, and the Law F~rm of Lmebarger, Heard, Goggan, Blmr, Graham, Pefia & Sampson, L L P, and the Law F~rm of Gregory and Bradshaw, P C 303 N Carroll Boulevard, State 100, Denton, Texas 76201, heremaRer referred to as the "F~rm" WHEREAS, the C~ty Cotmcfl has authorized the extension of the contract for Collection of Dehnquent Property Taxes between the C~ty and the F~rm for a one year period ending on June 30, 2001, and WHEREAS, the contract needs to be amended to reflect the changes ~n the F~rms name and to amend Section VIII "Progress Reports" to substitute for the phrase "Executive D~rector of F~nance" the tRle "Assistant City Manager for Fiscal and Mumc~pal Servmes", In cons~derataon of the following terms and condlt~ons the Contract for the Collection of Dehnquent Property Taxes between the part~es ~s hereby amended as follows 1 The first paragraph on the first page of the contract ~s hereby amended to read as follows Tbas contract ~s made and entered into by and between the City of Denton, Texas, 215 E McKanney, Denton, Texas 76201 ("C~ty"), acting hereto by and through ~ts governing body, and Lmebarger, Heard, Goggan, Blmr, Graham, Pefia & Sampson, L L P, ("F~rm") and the Law F~rm of Gregory and Bradshaw, P C, 303 N Carroll Boulevard, State 100, Denton, Texas 76201 2 That Section VIII "Progress Reports" ~s amended by substituting for the phrase "Executive D~rector of Finance' m the first sentence the phrase "Assistant C~ty Manager for F~scal and Mummpal Services" F ~S HARI]D~DI~T'J.,GL\Our Documen~Contract~0OkDehnquont Tax An~ndn-em do~ 3 That save and except as mended hereby the remmnmg sections, sentences, clauses and phrases of the above-referenced contract for Collection of Dehnquent Property Taxes between tho pames shall remain in full force and effect IN WITNESS WHEREOF, the C~ty of Denton, Texas has caused tins Agreement to be execu_ted b3, ~ts duly authorized City Manager, and Fu'm has executed flus Agreement on flus the .~O:rt~_ .-- day of c~z2~.--. ,2000 "CITY" CITY OF DENTON, TEXAS MIC/FI'A~L W ~EZ, ~t~MANAGER ATTEST, JENNIFER WALTERS, CITY SECRETARY APPROVED AS TO LEGAL FORM HERBERT L PROUTY, CITY ATTORNEY F ~HARED'~DEPT~LGL~Our De~uments~Contracts~00~Dehnquent Tax Amc'ndment doc LINEBARGER, HEARD, GOGGAN, BLAIR, GRAHAM, PEfi'A & SAMPSON, L L P BY GREGORY AND BRAI)SHAW, P C BY