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2012-160ORDINANCE NO. 2O 12� 16� AN ORDINANCE OF THE CITY OF DENTON, TEXAS AUTHORIZING THE CITY MANAGER TO EXECUTE A PROFESSIONAL SERVICES AGREEMENT WITH SAWKO & BURROUGHS, LLP, FOR PROFESSIONAL SERVICES RELATED TO COLLECTION OF DELINQUENT TAXES ON BEHALF OF THE CITY OF DENTON; AND ESTABLISHING AN EFFECTIVE DATE. THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS: SECTION 1: The City Manager is hereby authorized to execute a Professional Services Agreement with Sawko & Burroughs, LLP, in substantially the form attached and incorporated herein by reference. SECTION 2: This ordinance shall become effective immediately upon its passage and approval. PASSED AND APPROVED this the rJ�� day of , 2012. % �i� ��tL.�� ,. , � ..� �' , �. ATTEST: JENNIFER WALTERS, CITY SECRETARY By: -�. AP OVED A TO LEGAL FORM: ANITA BURGESS, CITY ATTORNEY 1.I BY: " J� � s:\our documentslordinances112\delinquent tax collection ordinance.doc CONTRACT FOR THE COLLECTION OF DELINQUENT PROPERTY TAXES THE STATE OF TEXAS COUNTY OF DENTON THIS CONTRACT is made and entered into by and between the City of Denton, 215 East McKinney, Denton, Texas 76201 (hereinafter, "CITY"), acting herein by and through its governing body, and the Law Firm of Sawko & Burroughs, PC, 1172 Bent Oaks Drive, Denton, Texas 76210 (hereinafter, "FIRM"). 1. EMPLOYMENT OF FIRM CITY agrees to employ, and does hereby employ, FIRM as an independent contractor. FIRM hereby agrees to enforce, by suit or otherwise, the collection of all delinquent taxes, penalties, and interest owing to CITY. All references herein to CITY shall also incorporate reference to CITY's contract with Denton County, Texas to collect t�es. A. FIRM shall initiate collection on current and prior year delinquencies as of July 1, 2008, and shall initiate collection on subsequent delinquencies as of each subsequent July 1� anniversary. B. With respect to delinquent personal property taxes only, FIRM sha11 have the option to initiate collection on March lst of the year in which they become delinquent; however, CITY shall not owe FIRM a fee on current year delinquent personal property taxes collected between March 1 St and June 30�', unless attorney fees are collected pursuant to Tex. Prop. T� Code §33.48. C. FIRM shall perform all those services set forth in CITY's Request for Proposals ("RFP") dated August 19, 2008 and FIRM's response to the RFP dated September 10, 2008, which are on file in the office of the Purchasing Agent and made a part hereof, as if written word for word herein and as further set forth in a contract between CITY and FIRM dated November 4, 2008, and in an extension to said contract dated May 3, 2011. D. The terms of this Contract control over the terms and conditions of the aitached e�ibits, in the event of a conflict. FIRM hereby agrees to perform these services with diligence and in accordance with the highest professional standards customarily associated with such services in the State of Texas. 2. PROVISION OF INFORMATION CITY agrees to furnish its delinquent t� information to FIRM on all property within the boundaries of CITY, including name, identity, location of necessary parties, and property descriptions. Page 1 3, INVESTIGATION AND ASSISTANCE FIRM agrees to investigate the address of each taxpayer, and the location of the propei�ty, where such information may be incorrect on tlie delinquent t� record. FIRM shall bring to the attention of the appropriate tax official of CITY any enrors, double assessments, discrepancies, or inaccuracies detected by FIRM in tha d�linquent tax record. FIRM iitrther agrees to provide CITY any advice or assistance iz� updating the tax rolls. 4, CQLLECTION Upon initial recexpt of coz�puter readable delinquent tax records, FIRM agrees to initiate collection of the full amount due from each taxpayer. Within a reasonable time frame, but not more tharx 60 days from FIRM's receipt of the delinquent taaz records, FIRM hereby agrees to send, by first class mail, a. notice of delinquency to each an.d every delinquent taxpayer, requesting said t�payer to remit the full amount due and owing to CITY, except in cases where the taxes have been deferred or made tha basis of a lawsuit against the Denton County Appraisal District to determine value. 5. REVIEW AND AUTHORIZATION TO SUE Follawing transmittal of the notice of delinquency as specified above, FIRM will aggressively pursue callection, in anticipation of litigation. CITY shall have absolute discretion over the decision to file suit. Tz•ansmittal of the delinquent tax ir�#'axmation from CITY to FIRM shall collstitute authorization to file suit, following tlie mailing of the iniiial notice of delinquency. Upon written notice, GITY may, at any tirne, withdraw authorization to file suit. CITY may at any time withdraw authorization to foreclose and sell the property, and said withdrawal shall be in writing. 6. LITIGATION RESPONSIBILITIES A. FIRM agrees to coznmence litigation, prosecute, and reduce to judgment a11 delinquent accounts, including all pending lawsuits that FIRM deems to warrant, or upon which CITY has specifically requested action in writing. Each suit filed shall seek: personal judgment against t1�e individual taxpayer for all taxes upon which the ta�cpayer can be held persanally liable; penalty and interest; foxeclosure of any tax lien which may exist by operatian of law; any and all court costs incurred in prosecuting the lawsuit; and any collection fees or attorney fees which the taxpayer is obligated to �ay. FIRM shall perform litigation responsibilities and protect CITY's legal ramedies, ineluding appeals, preparation of any docurnents required, post judgment activities, and any other actions necessary in order to collect the delinc�uent taxes. B. FIRM will assume the representation of CITY in all lawsuits, zncluding all pending lawsuits, involving the collection of delinquent taxes and enforcement of tax liens, including, but not limited to ba��kruptcy litigation, claims, and actions required to be filed with federal agencies such as FDIC, FSLZC and RTC, inteiventions in suits �led on behalf of any other t�ing units' cuz-rent suits, and any other suit or litigation which may involve or relate to the coltection of delznquent taxes. FIRM will inform CITY of any counterclaims or cross-actions filed against CITY. Pagc 2 C. Upon request, FIRM agre�s to provide legal advice and assistance to CITY in the acquisition of property for public purpose use, pursuant to the Property Tax Code. 7, TAXPAYER SERVICES In additior� to litigation, FIRM fttrthe�' agrees to provide taxpayer service withoui charge. As such, FIRM agrees: (1) to provide CITY legal advice and wi7tten opinions regarding tax matters upon request; (2) to respoz�d ta ta�cpayer inquiries and to advise CITY, in writi��g; and (3) zn�ke any recoTnmendations concerning installment payment agreements and settlement agreements proposed by the ta�cpayer. CITY sha11 have final detennination in acceptance of all installrnent payments or settlement agreez�.ents within parameters established by CITY. FIRM sha11 have discretion to enter into installment agreements, subject to CITY's preragative of final deteimination. In all deinand letters and all communications with taxpayers, FIRM shall inform and instruct the taxpayer to remit payinent to CITY. If remittance is received by FIRM, it must be h•ansmitted in its entirety to CITY and received for processing by 11:30 a.m., the following business day. Cbecks made payable to FIRM shall Ue endorsed by FIRM to CITY. No check, cash, or money order for payment of delinquent taxes shall be deposited in any FIRM account. 8. PROGRESS REPORTS FIRM agrees to niake deliilquent taac collection progress reparts to CITY monthly and quarterly, in a format contairaing information requested by CITY's Duector of Finance, Progress reports inay include, without limitation: a. Number and type of communication with delinquent taxpayers; b. Summazy of all delinquent accounts collected; c. Nurnber of suits filed; d. Detailed list of suits filed; e. Number of judgments rendered; f. Detailed list of judgments rendered; g. Nuinber of warrants issued/served; k. Detailed list of bankruptcies and status of those properties; i. Number of properties submitted to courts for auction; j. Detailed list of properties submitted to courts for auction, with date submitted and most recent status; k. Number of properties sold; and 1. Detailed list of praperties sold or reverting to taxing entity because of non-sale. Within parameters established at the initiation of the collection program, FIRM shall advise CITY of any case in which FIRM's investigation has revealed that the taxpayer cannot be found, the enforcement of the tax lien ca.nnot be accomplished, or further attempts at tax collection would be futile, and shall provide FIRM's recommendation regarding the proper disposition of the case. Tn such cases, CITY shall advise FIRM as to tlie appropriate disposition oithe account. Page 3 9. COMPENSATIUN A. As compensation for the services rendered hereunder by FIRM, CITY hereby agrees that FIRM may retain 20% oi the total aniount oi all delinquent t�es, penalties, and interest %r the tax years covered by this Con�ract, as authorized by Tex. Pxop. Tax Cade §6.30(c). Said 20% shall constitute an additional penalty, to defray costs oi eollection as set fortll in Tex. Prop. Ta�c Code §33.07. All compensation set forth above shall becolne the property of FIRM at the time payment of taxes, penalties, and interest are received by CITY. The 20% collection fee will only be retained on taxes which remain delinquent a$er July 1S` of the year on which they becarne deli�quent, pursuant to Tex. Prop. Tax Code §33.0'7. FIRM shall not be entitled to the aforesaid 20% ulaless and until FIRM has talcen some action in connection with recovering delinquent taxes, The transmittal of a notzce of delinquency shall constitute sufficient aetion in order to entitle FIRM to tk�e aforementzoned fee. As compensation for the services rendered hereunder by FIRM far the collection of taxes which are not eligible for the additior�al penalty authorized by Tex. Prop. Tax Code §33.07, and upon which suit has been filed, the compensation shall be reasonable attorney fees approved by the cout�t, not exceeding 15% of ihe 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, penalties, interest, court costs, collection costs, or attornay fees from the taxpayer, or from the proceeds of a forced sale ar foreclosure. In no event shall FIRM be entitled to any fee, unless said %e is collected by CITY during the term of this Contract, or fee is collected by CITY on accounts u�on which FIRM is attorney of record at Yhe rime of judgrnent. No interest shall accrue on any late payment. B, The eompensatian set forth in paragraphs 9, 10, and 13 of tlus Contract shall be the total cornpensation due to FIRM for all services provided pursuant to tlus Contract, and in no event shall FIRM seek any additional conlpensation fiorn CITY. 10. COLLECTION OF OTHER DELIN(�UENT ACCOUNTS FIRM s11a11, upon wzitten xequest of City, undertake the collection of delinquent accounts for paving assessment liens, substandard housing demolition liens, and weed liens. The collection af these accounts sha11 be undertaken on the basis of attorney fees assessed to and collected from the debtors. CITY agrees to pay FIR.M, as campensation, a11 amounts received as attoiney fees on delinquent accounts for paving assessment liens, substandard housing demalition liens, and weed liens which are collected as a result of FIRM's collection efforts during tlie term of tl�is Contract. 11. CONFLICTS OF INTEREST FIRM agrees not to represent any client who l�as an adversarial position with the City of Denton or en�age in any conflict of interest, and agrees to eoniply fully with the Texas Disciplinary Ru1es of Professional Conduct (Subtitle G- Texas Governmeni Code) for the duration of this Contract. 12. TERM This Cont�act shall begin on July 1, 2012, and end on June 30, 2013. At the conclusion of the said tertn, this Contract shall continue in full force and eifect from month to month at the option Page 4 of CITY, unless either party delivers written notice to the other party of its intent to terminate this Contract at least 30 days prinr to the date of tl�e intended termination. FIRM shall have an additional six months to reduce to judgment and sale all tax collection lawsuits filed and collect all bankruptcy claims filed prior to the ternnination date, and shall have the exclusive right to compensarion of fees eay.�ed due to these suits during this six mantl� period. CITY s�a11 have the right to sooner terminate tliis Conhaet by giving 30 days' written notice of such intention, or in the event oi any of the events taki�g place under Section 33 "Tezmination of Agreement" of this Conbract, In case of such tei�nination, FIRM shalI be entitled to xeceive and retain all com�ensation due up to the date o� said termination, Upon termination, FIRM shall iuitnedxately deliver all files in their entirety tn CTTY at no cost to CITY. 13. ATTORNEY FEES In eininent domain and other judicial proceedings, FIRM will be entitled to only those attorney fees awarded by the court, and then only if collected by CITY. In bankru�tcy proceedings, FLRM shall be entitled to a fee of 20% of the tax, penalries, and interest actually collected by CITY. FIRM agrees to file and diligently pursue all property tax claims on behal£ of CTTY in banlcruptey, einin.ent domain, and other judicial or administrative proceedings, whether %deral or state in nature. 14. TAX WARRANTS Upon request and authorization of CITY, FIRM shall prepare and pursue the issua�ice of tax warrants. FIRM shall then coordinate the seizure of personal property, pursua�lt to wat7•ant. PIRM shall accornpany tl�e Tax Collector to the loca�ion of the personal propez�ty which is to be seized to insure that a11 necessary procedu.res have been followed. 15. SETTLEMENTS No settletnents or compromises of taxes, penalties, or interest shall be effected where prohibited by law, and only upon approval by CIT`Y where authorized by law. Tf a taxpayer requested waiver is upheld as provided by Tex. Prop. Tax Code §33.01 l, FTRM will bear the costs of suit if it failed to notify the ta}cpayer of the delinquency priar to filing of the suit. 16. NOTICE Any notice or other written instrument required or pennitted 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 mail, postage prepaid, registered or certified, return reeeipt rec�uested, addressed to CITY or FIRM, as ihe case may be, at the following addresses: CITY City of Denton, Texas ATTN: Director of Fina�ica 215 East McKinney Denton, Texas 76201 Page 5 FIItM Sawko &. Burroughs, PC ATTN: Gregory Sawko 1172 Bent Oaks Drive Danton, Texas 76210 Either party may change its mailin� address by sending notice of change of address to the other at the above address by certified mail, return receipt requested. 17. COLLECTION REQUIREMENTS FIRM agrees to collect, between July 1, 2012 and June 30, 2013, i�ot less than 60% of the total dollar value of the adjusted base tax of the 2011 deluiquency existing on July l, 2012, and not less than 30% of ihe aggregata delinquent tax roll for the prior year. 18. VENU� '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 perfonnable in Denton Coun.ty, Texas. Any litigation involving this Contract shall be h-ied in a court of competent jurisdiction sitting in Denton County, Texas. 19. ACCEPTANCE QF EMPLOYMENT In consideration of the tertns, covenants, a.n.d mutual a�reernents hereinabove stated, FIRM hereby accepts the employment of CITY, and undertakes the performance of this Contract as above stated. 20. DIRECTIVES All directives between FIRM and CITY shall be confirmed in writing. 21. COVENANT NOT TO SUE FIRM fuither agrees not to bring any cause of action against CITY relative to this Contract. Should FIRM bring any cause of action against CITY, FIItM 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 Con�ract. 22. AMBIGUITY Any ambiguity withu� this Contract shall be lzberally interpreted in favor of CITY. 23. ASSTGNMENT The rights and responsibilities of CITY under this Contract may be assigned by the City Council to anotl�er goveznmental unit in Denton County without approval of FIRM. It is understood and agreed that this is a pro#essional services contract, and CITY is contracting for the unique services of FIRM. FIRM's rights and responsibilities under this Contract may not be assigned by FTRM to another law finn or collection agency without written approval oi the assignment by the City Council. Page G 24. INDEMNITY AGREEMENT FIRM shall indemnify, save, and hold harmless CITY and its officers, agents, and employees from and a�ainst any and al� liability, clairns, demands, damages, losses, az�d expenses, including, but not limited to court costs and reasonable att�iney fees incurred by CITY, and including, without lamitai�on, damages for bodily and personal injury, death and property damage, resulting from the negligent acts or omissions of FIRM or its officers, shareholders, agents, or employees in the execution, operation, or perfonnance of this Conhact, Nothing u� this Contract shall be construed to create a liability ta any person who is not a party to this Contract. Notbing herein shall waive any of the parties' defenses, both at law or equity, to a.t�y clain�., cause of action, or litigation filed by anyone not a party to this Contract, including the defense oi govermnental immtu�ity, which defenses are hereby expressly reserved. Z5. AITDITS CITY shall have the right to audit and make copies of the books, records and computations pertaining to this agreement. FIRM sk�all retain such bool�, records, documents and other evidence pertaini,�g to this agreement during the contract period and five years thereafter, except if an audit xs iza progress or audit findings are yet unresolved, in which case records shall be kept until all audit tasks are completed and resolved. These books, records, documents and other evidence shall be available, within 10 business days of written request. Further, FIRM shall also require all Subcontractors, maierial suppliers, and other payees to retain all books, records, documents and other evidence pertaining to this agreement, and to allow CITX similaz access to those documents. All books and records will be znade available within a 50 mile radius oi the City of Denton. The cost of the audit will be borne by CITY unless the audit reveals an overpaymant of 1% or greater. If an averpayment of 1% or greater occurs, the reasonable cost of the audit, including any travel costs, must be borne by FIRM which must be payable within five business days of receipt of an invoice. Failure to comply with the provisions of this section shall be a material breach of this contract and shall constitute, in CITY's sole discretion, grounds for termination thereof. Each of the terms "books" "records" "documents" and "ather evidence" as used above shall be � , , , construed to include drafts and electronic iiles, even if such drafts or electronic files are subsequently used to generate or prepare a final printed document. 26. INSURANCE During the performance of ehe services under this Contract, PIRM sha11 maintain the fol�owing types of insurance, meeting the miniznum dollar requirements stated below, with an insurance company licensed to do business in the State of Texas by tl�e State Instuance Cornrnission (or its successor), having a Best Rate Carriers rating of A- or above: Profe,5sional liability insurance with limits of not less than $100,000.00 per occurrence and $300,00� annual aggregate. Page 7 Automobile and Comprehensive General Liability insurance with bodily injury limits of not less than $1,000,000 for each person and aggregate of $2,000,000.00 and with pz•operty damage limits of not less than $50,000 per accident FIRM shall furnish insurance certificates or insuranee policies at CITY's request to evidence such coverages. The Automobile and General Liability insurance policies shall name CITY as an additional insured, to the extent legally possible. All such policies of insurance sliall nat be canceled or inodified without 30 days prior written notice to CITY aild FIRM. In such event, FIRM shall, prior to the effective date of the change or cancellatioz�, serve substitute policies furnishing the sarne coverage. 27. AItBITRATION AND ALTERNATE DISPUTE RES�LUTION The parties may agree to settle aiiy disputes under this Contract by submitting the dispute to arbitration or other means of alternate dispute resolution, such as mediation. No arbitration or alternate dispute resolutioii arising out of or relating to this Confract, involving one pat�ty's disagreeznent, rnay znclude the other party to the disagreement without the other's approval. 28. ENTIItE AGREEMENT This Contract, consisting of 11 pages, constitutes the complete and final expression of the agreement of the parties, and is intended as a cornplete and exclusive statement af the terms oF their agreements. This Contract supersedes all prior contemporaneous o�fers, promises, repzesentations, negotiations, discussions, cocrununications, and agreements which may have been made in connection with tJ�e subject matter hereof. 29. COMPLIANCE WITFI LAWS FIRM shall comply with all federal, state, and local laws, rules, regulations, and ordinances applicable to the work eovered hercunder as they may now read or hereinafter be amended. 30. DISCRIMINATION PROHIBITED In perForming the services required hereunder, FIRM shall not discrirninate against any person on the basis of race, color, religion, sex, nafional origin or ancestry, age, or physical handicap. 31. PERSONNEL AND EQUIPMENT A. FIRM represents that it has or will secure, at its own expense, all personnel required to perforn� a11 the setvices required under this Contract. Such personnel shall not be e�nployees or officers of, or have any contractual r�lations �with, CITY. FIRM shall infarm CITY oi any conflict of interest or potential conflict of interest that may arise during t1�e ter�n of this Contract. Aage 8 B. All servi.ces required hereunder will be performed by FIRM, or under its supervision. Al� personnel engaged in work shall be qualified, and shall be authorized and p�rmitted under state and local laws to perforni such seivices. C. FIRM represeiits that it has or �vill secure, at its own expense, the hardware, software, and other resources required to perform, all the services required under the terms of this cont�•act in a timely manner. 32. ASS�GNABILIT"Y FIRM shall not assign any interest i� this Contract, az�d shall not transfer any interest in this Contract (whether by assignment, novation, or otherwise) without the priar written consent of CITY. 33. TERMINATION OF AGREEMENT A. Notwithstanding any other provision of this Contract, either party may terminate by giving 30 days advance written notice to the other pa�-ty. B. This Contract may be terminated, in whole or in part, in the event of either party substantially failing to fulfill ifis obligations under this Contraet. No such termination will be effective unless the other party is given: (1) written notice, delivered by certified mail, return receipt requested, of intent to terminate, setting foi�th the reasons, specifying the nonperformance, a�1d giving the otk�er party not less thau 30 ca.lendar days to cure the failure; and (2) an opportunity for consultation with the teiminating party prior to tetrnination. C. If the Contract is terminafied prior to completion of the selvices to be provided hereunder, FIR.M shall immediately cease all services and shall render a final bill for services to CITY within 30 days after the date of termination. CITY shall pay FIRM For all services properly rendered and satisfactorily performed, and for xeimbuxsable expenses to termination incurred prior to the date of termination, in accordance with AY�ticle 9"Compensation". Should CITY subsequently co�ixact with a new consultant for the continuation of services outlined in this Caniract, FIRM sha11 cooperate in providing informarion. FTRM shall turn aver all documents prepared or fiunished by FIRM, ��.usuant to this Cont�act, to CITY on or before the date of tez�mination, but may maintain copies of such documents for its use. 34. MOD�FICATION No waiver or modification of this Contract, or of any covenant, condition, or limitation herein contained shall be vaiid, unless in writing and duly executed by the party to be charged therewith. No evidence of any waiver or modification shall be offered or received in evidence in any proceeding arising between the parties hereto, out of, ar affecting this Contract, or the rights or obligations of the parties hereunder, unless such waiver or modification is in writing and duly executed. The parties further agree that the provisions of this section will not be waived unless as herein set forth. Page 9 35. INDEPENDENT CUNTRACTOR FIRM shall provide services to CITY as an independent contractor, not as an employee of CITY. FIRM sha.71 not have or claiin any right arising from employee stafus. 36. NIISCELLANEOUS A.. FIRM agrees that CITY shall, until the expiration of three yeai•s a�er the final payznent under this Contract, have access to an.d the right to examine any directly pertinent books, doeuments, papers, and records of FIRM involving transactions 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 warking space in order to condnct audits in compliance with this sectio�n. CITY shall give FIRM reasonable advance notice of intended audits. B. For the puzpose of this Contract, the key person who will perfonn most of this work hereunder shall be Gregory Sawko. However, nothing herein shall 1'unit FIRM from using nther qualified and competent mambers of its firm to pe�-form the services required herein. C. FIRM sha11 commence, carty on, a�id complete any aiid a11 projects with all applicable dispatch, in a sound, econainical, efficient inanner, and in accordance with the provisions hereof. In accomplishing the services hereunder, FIRM shall take such steps as are appropriate to ensure that the work involved is properly coordinated with related work being carried on by CITY. D. CITY shall assist FIRM Uy placing at FIRM's disposal all available information. pertinent to the services outlined in this Contract, including previous reports and any ather data relative to the services outlined in this Contract, aiid arranging for the access thereto. CITY shall make all provisions for FIRM to enter in or upon public an.d private property as required for FIRM to perform services under this Contract. 37. TIME OF THE ESSENCE Time is of the essence with respect to a11 inatters covered by this Cont� act. 38. CAPTTONS The captions appearing at the first of each numbered section are inserted and included solely for convenience, and shall never be considered or given any effect in construing this Contract. This Contract is 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 its 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 this doctunent on behalf of FIRM. Page 10 WITN SS the signat�.ire of all parties hereto in triplicate originals this the � day of , 2012, Denton County, Texas. CITY OF DENTO TEXA L — GEORGE C. CAMPBELL ATTEST: JENNIFER WALTERS, CZTY SECRETARY BY: APP 4 ED AS LEGAL FORM: ANIT BURGESS, CITY ATTORNEY s, BY: CI'TY MANAGER s:Vegfll\our docwnentslcontractsV2lsawko & burrouglu tax collection conhacLdoc PAge 11