2005-164
ORDINANCE NO. c!( IJIJb- /61-
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;
AUTHORIZING THE EXPENDITURE OF FUNDS THEREFOR; AND
ESTABLISHING AN EFFECTIVE DATE.
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION 1: That 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: That the expenditure of funds as provided in the attached
Professional Services Agreement is þereby authorized.
SECTION 3: That this ordinance . shall become effective immediately upon its
passage and approval.
. :lId
PASSED AND APPROVED thIs the ~ day of ,2005.
CjU11.f
¿~k~
EULINE BROCK, MAYOR
ATTEST:
JENNIFER WALTERS, CITY SECRETARY
BY~";\~ \~C\ \hl.¿
APPRO D AS LEGAL FORM:
EDWIN SNYDER, RIM CITY ATTORNEY
BY:
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CONTRACT FOR THE COLLECTION OF
DELINOUENT PROPERTY TAXES
COUNTY OF DENTON
§
§
§
THE STATE OF TEXAS
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, LLP., 1 100 Dallas Drive, Suite 100, Denton,
Texas 76205 (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.
A. FIRM shall initiate collection on current and prior year delinquencies as of July I, 2005,
and shall initiate collection on subsequent delinquencies as of each subsequent July 1st anniversary.
B. With respect to delinquent personal property taxes only, FIRM shall have the option to
initiate collection on March 1st 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 I sl
and June 30th, unless attorney fees are collected pursuant to Tex. Prop. Tax Code §33.48.
C. FIRM shall perform all those services set forth in CITY's Request for Proposals ("RFP")
dated April 12, 2005 (Exhibit A), the addendum dated April 28' 2005 (Exhibit B) and FIRM's
response to the RFP dated May 10, 2005 (Exhibit C), which are attached hereto and made a part
hereof, as if written word for word herein.
D. The terms of this Contract control over the terms and conditions of the attached exhibits,
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 tax information to FIRM on all property within the
boundaries of CITY. including name, identity, location of necessary parties, and property
descriptions.
3. INVESTIGATION AND ASSISTANCE
FIRM agrees to investigate the address of each taxpayer, and the location of the property,
where such information may be incorrect on the delinquent tax record. FIRM shall bring to the
attention of the appropriate tax official of CITY any errors, double assessments, discrepancies, or
inaccuracies detected by FIRM in the delinquent tax record. FIRM further agrees to provide CITY
any advice or assistance in updating the tax rolls.
Page 1
4. COLLECTION
Upon initial receipt of computer readable delinquent tax records, FIRM agrees to initiate
collection of the full amount due from each taxpayer. Within a reasonable time fTame, but not more
than 60 days from FIRM's receipt of the delinquent tax records, FIRM hereby agrees to send, by
first class mail, a notice of delinquency to each and every delinquent taxpayer, requesting said
taxpayer to remit the full amount due and owing to CITY, except in cases where the taxes have been
deferred or made the basis of a lawsuit against the Denton County Appraisal District to determine
value.
5. REVIEW AND AUTHORIZATION TO SUE
Following transmittal of the notice of delinquency as specified above, FIRM will
aggressively pursue collection, in anticipation of litigation. CITY shall have absolute discretion
over the decision to file suit. Transmittal of the delinquent tax information fTom CITY to FIRM
shall constitute authorization to file suit, following the mailing of the initial notice of delinquency.
Upon written notice, CITY may, at any time, 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 commence litigation, prosecute, and reduce to judgment all 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 the
individual taxpayer for all taxes upon which the taxpayer can be held personally liable; penalty and
interest; foreclosure of any tax lien which may exist by operation 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 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 lawsuits, including all pending
lawsuits, involving the collection of delinquent taxes and enforcement of tax liens, including, but
not limited to bankruptcy litigation, claims, and actions required to be filed with federal agencies
such as FDIC, FSLIC and RTC, interventions in suits filed on behalf of any other taxing units'
current suits, and any other suit 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, FIRM agrees 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 addition to litigation, FIRM further agrees to provide taxpayer service without charge. As
such, FIRM agrees: (1) to provide CITY legal advice and written opinions regarding tax matters
upon request; (2) to respond to taxpayer inquiries and to advise CITY, in writing; and (3) make any
recommendations concerning installment payment agreements and settlement agreements proposed
by the taxpayer. CITY shall have final determination in acceptance of all installment payments or
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settlement agreements within parameters established by CITY. FIRM shall have discretion to enter
into installment agreements, subject to CITY's prerogative of final determination. In all demand
letters and all communications with taxpayers, FIRM shall inform and instruct the taxpayer to remit
payment to CITY. If remittance is received by FIRM, it must be transmitted in its entirety to CITY
and received for processing by I I :30 a.m., 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.
8. PROGRESS REPORTS
FIRM agrees to make delinquent tax collection progress reports to CITY monthly and
quarterly, in a format containing information requested by CITY's Assistant City Manager for Fiscal
and Municipal Services. Progress reports may include, without limitation:
a.
b.
Number and type of communication with delinquent taxpayers;
Summary of all delinquent accounts collected;
Number of suits filed;
Detailed list of suits filed;
Number of judgments rendered;
Detailed list of judgments rendered;
Number of warrants issued/served;
Detailed list of bankruptcies and status of those properties;
Number of properties submitted to courts for auction;
Detailed list of properties submitted to courts for auction, with date submitted and
most recent status;
Number of properties sold; and
Detailed list of properties sold or reverting to taxing entity because of non-sale.
c.
d.
e.
f.
g.
h.
i.
j.
k.
I.
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 cannot be accomplished, or further attempts at tax collection would be
futile, and shall provide FIRM's recommendation regarding the proper disposition of the case. In
such cases, CITY shall advise FIRM as to the appropriate disposition of the account.
9. COMPENSATION
A. As compensation for the services rendered hereunder by FIRM, CITY hereby agrees to
pay FIRM 20% of the total amount of all delinquent taxes, penalties, and interest for the tax years
.:lcovered by this Contract, as authorized by Tex. Prop. Tax Code §6.30(c). All compensation set I
forth above shall become the property of FIRM at the time payment of taxes, penalties, and interest
are received by CITY. The 20% collection fee will only be paid on taxes which remain delinquent
after July 1st of the year on which they became delinquent, pursuant to Tex. Prop. Tax Code §33.07.
Said collection fee will only be paid to FIRM after it has been received by CITY fTom taxpayer, or
from forced sales. FIRM shall not be entitled to the aforesaid 20% 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 entitle FIRM to the aforementioned fee. As
compensation for the services rendered hereunder by FIRM for the collection of taxes which are not
eligible for the additional 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 court, not
exceeding 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, penalties,
Page J
interest, court costs, collection costs, or attorney fees from the taxpayer, or fTom 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 this Contract, or fee is collected by CITY on accounts upon which
FIRM is attorney of record at the time of judgment. CITY shall pay said fees to FIRM monthly by
check. No interest shall accrue on any late payment.
B. The compensation set forth in paragraphs 9,10, and I3 of this Contract shall be the total
compensation due fTom CITY to FIRM for all services provided pursuant to this Contract, and in no
event shall FIRM seek any additional compensation from CITY.
10. 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 basis of attorney fees assessed to and collected fTom the
debtors. CITY agrees to pay FIRM, as compensation, all amounts received as attorney fees on
delinquent accounts for paving assessment liens, substandard housing demolition liens, and weed
liens which are collected as a result of FIRM's collection efforts during the term of this Contract.
11. CONFLICTS OF INTEREST
FIRM agrees not to represent any client who has an adversary position with the City of
Denton or engage in any conflict of interest, and agrees to comply fully with the Texas Disciplinary
Rules of Professional Conduct (Subtitle G - Texas Government Code) for the duration of this
Contract.
12. TERM
This Contract shall have a term of three years, beginning on July I, 2005, and ending on
June 30, 2008. This Contract may be extended for two additional one-year terms, upon CITY
giving written notice to FIRM of its desire to continue this Contract at least 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 party delivers written notice to the other party
of its intent to terminate this Contract at least 30 days prior to the date of the 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 termination date, and shall have the
exclusive right to compensation of fees earned due to these suits during this six month period.
CITY shall have the right to sooner terminate this Contract by giving 30 days' written notice of such
intention, or in the event of any of the events taking place under Section 33 "Termination of
Agreement" of this Contract. 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.
13. ATTORNEY FEES
In eminent 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 bankruptcy proceedings,
FIRM shall be entitled to a fee of 20% of the tax, penalties, and interest actually collected by CITY.
FIRM agrees to file and diligently pursue all property tax claims on behalf of CITY in bankruptcy,
eminent domain, and other judicial or administrative proceedings, whether federal or state in nature.
Page 4
14. 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. FIRM
shall accompany the Tax Collector to the location of the personal property which is to be seized to
insure that all necessary procedures have been followed.
15. SETTLEMENTS
No settlements or compromises of taxes, penalties, or interest shall be effected where
prohibited by law, and only upon approval by CITY where authorized by law. If a taxpayer
requested waiver is upheld as provided by Tex. Prop. Tax Code §33.011, FIRM will bear the costs
of suit ifit failed to notifY the taxpayer of the delinquency prior to filing of the suit.
16. 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 mail, postage prepaid, registered or certified, return receipt
requested, addressed to CITY or FIRM, as the case may be, at the following addresses:
CITY
FIRM
City of Denton, Texas
A TTN: Assistant City Manager
215 E. McKinney
Denton, Texas 76201
Sawko & Burroughs, LLP.
ATTN: Gregory J. Sawko &
Mark ABurroughs
1100 Dallas Drive, Suite 100
Denton, Texas 76205
Either party may change its mailing 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 1,2005 and June 30, 2006, not less than 60% of the
total dollar value of the adjusted base tax of the 2004 delinquency existing on July 1, 2005, and
not less than 30% of the aggregate delinquent tax roll each 12 months. FIRM agrees to collect,
between July I, 2006 and June 30, 2007, not less than 60% of the total dollar value of the
adjusted base tax of the 2005 delinquency existing on July 1,2006, and not less than 30% of the
aggregate delinquent tax roll each 12 months. FIRM agrees to collect, between July I, 2007 and
June 30, 2008, not less than 60% of the total dollar value of the adjusted base tax of the 2006
delinquency existing on July 1,2007, and not less than 30% of the aggregate delinquent tax roll
each 12 months. Furthermore, should CITY invoke the option to extend this Contract beyond
June 30, 2008, as ~rescribed in Section 12, FIRM agrees to collect, between July Isl and
subsequent June 30t each year the contract is extended, not less than 60% of the total dollar
value of the adjusted base tax from the most recent tax year of the delinquency existing on July
I st of each respective year, and not less than 30% of the aggregate delinquent tax roll each 12
months. 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 ten thousand dollars ($10,000.00), or, at the option of CITY, FIRM shall pay
Page 5
CITY the sum of ten thousand dollars ($10,000.00) on or before August 15th of the year it fails
to collect the minimum amount specified herein.
18. 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.
19. ACCEPTANCE OF EMPLOYMENT
In consideration of the terms, covenants, and mutual agreements 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 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.
22. AMBIGUITY
Any ambiguity within this Contract shall be liberally interpreted in favor of CITY.
23. ASSIGNMENT
The rights and responsibilities of CITY under this Contract may be assigned by the City
Council to another governmental unit in Denton County without approval of FIRM. It is
understood and agreed that this is a professional 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 FIRM to another law firm or collection agency without written approval of the
assignment by the City Council.
24. INDEMNITY AGREEMENT
FIRM shall indemnify, save, and hold harmless CITY and its officers, agents, and
employees from and against any and all liability, claims, demands, damages, losses, and expenses,
including, but not limited to court costs and reasonable attorney fees incurred by CITY, and
including, without limitation, 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 performance of this Contract.
Nothing in this Contract shall be construed to create a liability to any person who is not a
party to this Contract. Nothing herein shall waive any of the parties' defenses, both at law or equity,
Page 6
to any claim, cause of action, or litigation filed by anyone not a party to this Contract, including the
defense of governmental immunity, which defenses are hereby expressly reserved.
25. INSURANCE
During the performance of the services under this Contract, FIRM shall maintain the
following types of insurance, meeting the minimum dollar requirements stated below, with an
insurance company licensed to do business in the State of Texas by the State Insurance Commission
(or its successor), having a Best Rate Carriers rating of A- or above:
Professional liability insurance with limits of not less than $100,000.00 per occurrence and
$300,000 annual aggregate.
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
property damage limits of not less than $50,000 per accident.
FIRM shall furnish insurance certificates or insurance 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 shall
not be canceled or modified without 30 days prior written notice to CITY and FIRM. In such
event, FIRM shall, prior to the effective date of the change or cancellation, serve substitute
policies furnishing the same coverage.
26. ARBITRATION AND ALTERNATE DISPUTE RESOLUTION
The parties may agree to settle any 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 resolution arising out of or relating to this Contract, involving one party's
disagreement, may include the other party to the disagreement without the other's approval.
27. ENTIRE AGREEMENT
I
This Contract, consisting of 12 pages and two 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. This Contract supersedes all prior contemporaneous offers, promises,
representations, negotiations, discussions, communications, and agreements which may have been
made in connection with the subject matter hereof.
28. COMPLIANCE WITH LAWS
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.
29. DISCRIMINATION PROHIBITED
In performing the services required hereunder, FIRM shall not discriminate against any
person on the basis of race, color, religion, sex, national origin or ancestry, age, or physical
handicap.
30. PERSONNEL AND EQUIPMENT
Page 7
A. 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, CITY. FIRM shall inform
CITY of any conflict of interest or potential conflict of interest that may arise during the
term of this Contract.
B. All services required hereunder will be performed by FIRM, or under its supervision. All
personnel engaged in work shall be qualified, and shall be authorized and permitted under
state and local laws to perform such services.
C. FIRM represents that it has or will secure, at its own expense, the hardware, software, and
other resources required to perform, all the services required under the terms of this contract
in a timely manner.
31. ASSIGNABILITY
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
CITY.
A.
32. TERMINATION OF AGREEMENT
Notwithstanding any other provision of this Contract, either party may terminate by giving
30 days advance written notice to the other party.
B.
This Contract may be terminated, in whole or in part, in the event of either party
substantially failing to fulfill its obligations under this Contract. No such termination will be
effective unless the other party is given: (I) written notice, delivered by certified mail,
return receipt requested, of intent to terminate, setting forth the reasons, specifYing the
nonperformance, and giving the other party 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 Contract is terminated prior to completion of the services to be provided hereunder,
FIRM 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 reimbursable expenses to termination
incurred prior to the date of termination, in accordance with Article 9 "Compensation".
Should CITY subsequently contract with a new consultant for the continuation of services
outlined in this Contract, FIRM shall cooperate in providing information. FIRM shall turn
over all documents prepared or furnished by FIRM, pursuant to this Contract, to CITY on or
before the date of termination, but may maintain copies of such documents for its use.
33. 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. 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 rights or
obligations of the parties hereunder, unless such waiver or modification is in writing and duly
Page 8
executed. The parties further agree that the provisions of this section will not be waived unless as
herein set forth.
34. INDEPENDENT CONTRACTOR
FIRM shall provide services to CITY as an independent contractor, not as an employee of
CITY. FIRM shall not have or claim any right arising fTom employee status.
A.
B.
35. MISCELLANEOUS
The following exhibits are attached to and made a part of this Contract: Exhibit "A" -
Request for Proposals; Exhibit "B" - Addendum, Exhibit C - FIRM's proposal.
FIRM agrees that CITY shall, until the expiration of three years after the final payment
under this Contract, have access to and the right to examine any directly pertinent books,
documents, 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 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 Gregory J. Sawko and Mark A. Burroughs. However, nothing herein
shall limit FIRM from using other qualified and competent members of its firm to perform
the services required herein.
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 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.
E.
CITY shall assist FIRM by placing at FIRM's disposal all available information pertinent to
the services outlined in this Contract, including previous reports and any other data relative
to the services outlined in this Contract, and arranging for the access thereto. CITY shall
make all provisions for FIRM to enter in or upon public and private property as required for
FIRM to perform services under this Contract.
36. TIME OF THE ESSENCE
Time is of the essence with respect to all matters covered by this Contract.
37. CAPTIONS
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 document on behalf of FIRM.
Page 9
ø-
9- WITNESS the. signature of all parties hereto in triplicate originals this the ¿?? I':;;> day of
'}111. .2005, Denton County, Texas.
CITY OF DENTON, TEXAS
~&/A
MICHAEL A. CONDUF~
CITY MANAGER
ATTEST:
JENNIFER W ALTERS, CITY SECRETARY
BY~
APPROVED AS TO LEGAL FORM:
ED~~TYA=~EY
BY:~.
L-------
SA WKO & BURROUGHS, LLP.
GREGORY J. SAWKO
ByætJ ,}!l &--
Page 10
-~ ~ - - ---- ~ --~ - - ---
Exhibit A
Purchasing Department
901-6 Texas 51.
Denton, TX 76209
(940) 349-7100
RFP #3335
Request for Proposals For
Delinquent Tax Collection Attorneys
PROPOSALS DUE:
MAY 10,2005
2:00 P.M.
Bid submitted by:
Company Name
6/21/2005:1:44 PM
SPECIAL NOTICES
#1 - ADDENDUM #1 FORTHCOMING:
SAMPLE CONTRACT TO BE SENT UNDER SEPARATE COVER
#2 - QUESTIONS REGARDING THIS RFP MUST BE SUBMITTED IN
WRITING FIVE (5) WORKING DAYS PRIOR TO THE BID
OPENING. ALL QUESTIONS SUBMITTED AFTER THAT DATE
WILL NOT BE CONSIDERED TO ENSURE ALL BIDDERS ARE
GIVEN EQUAL ACCESS TO THE INFORMATION PROVIDED.
ALL QUESTIONS SHOULD BE DIRECTED TO:
DIANA ORTIZ. DIRECTOR OF FISCAL OPERATIONS
215 EAST MCKINNEY ST.
DENTON TX 76201
EMAIL: Diana.Ortizcw.citvofdenton.com
Phone: (940) 349-8224 Fax: (940) 349-7206
CARBON COpy TO:
TOM SHAW, C.P.M..
PURCHASING AGENT
901-B TEXAS ST.
DENTON, TX 76209
EMAIL: Tom.Shawcw.citvofdenton.com
Phone: (940) 349-7100 Fax: (940) 349-7302
6/21/2005:1 :44 PM
NOTICE TO VENDORS
Proposals will be received by the City of Denton, Texas at the' office of the Purchasing Agent prior to 2:00
p.m., Mav 10, 2005 for the following:
RFP # 3335-REQUEST FOR PROPOSALS FOR DELINQUENT TAX ATTORNEYS
A Pre-Bid Conference in reference to this RFP will be held on Wednesday, April 27, 2005 at 10 a.m.
at the City of Denton Municipal Building, Finance Conference Room, 215 E. McKinney Street,
Denton, TX, 76201. 940.349.7100.
Qualified prospective suppliers may obtain copies of the proposal with information at the office of the
Purchasing Agent, located at 901-8 Texas Street, Denton, Texas 76209 in the Service Center complex.
The City of Denton, Texas reserves the right to reject or accept any proposal and award to the most
advantageous proposal received.
No officer or employee of the City of Denton shall have a financial interest, direct or indirect in any contract
with the City of Denton,
Minority and small business vendors are encouraged to submit proposais.
CITY OF DENTON, TEXAS
(940)349-7100
TOM D. SHAW, C.P,M,
PURCHASING AGENT
This advertisement to run: April 13 and April 20 2005
6/21/2005:1:44 PM
CITY OF DENTON
REQUEST FOR PROPOSALS FOR
DELINQUENT TAX COLLECTION ATTORNEYS
INTRODUCTION
The City of Denton's intent of this Request for Proposal and resulting contract is to obtain
services of a qualified professional law firm with extensive experience in the collection of
delinquent taxes.
SCOPE OF SERVICES
Tax collection attorneys will be responsible for the following duties and services:
1.
6/21/2005:1:44 PM
Preparing monthly status and performance reports to the City indicating the
progress of tax collections. The monthly progress reports prepared by the firm
shall contain, at a minimum, the following information:
a. Number and types of communication with delinquent taxpayers
b. Summary of all delinquent accounts collected
c. Number of suits filed
d. Detailed list of suits filed
e. Number of judgments rendered
f. Detailed list of judgments rendered
g. Number of warrants issued/served
h. Detailed list of bankruptcies and status of those properties
i. Number of properties submitted to Court's for auction
j. Detailed list of properties submitted to Court's for auction, with date
submitted and most recent status
k. Number of properties sold
I. Detailed list of properties sold or reverting to taxing entity because of non
sale
2.
Preparing and sending such notices to delinquent taxpayers as may be required
by law or as may be advisable for the purpose of expediting collections.
3.
Bringing lawsuits against delinquent taxpayers to foreclose tax liens and
otherwise facilitate collection of delinquent debt.
4.
Firm shall be responsible for filing of delinquent and current property tax claims
in bankruptcy and other judicial or administrative proceedings; which directly
affect collectability of outstanding City property taxes, and consult with the City of
Denton City Attorney's office on such matters.
5.
Advising the city on legal issues that arise in the process of delinquent tax
collection. This includes legal support, advice, written opinions, and research
upon request.
6.
Providing such additional services as the Denton City Councilor the City staff
may deem advisable to expedite the collection of delinquent taxes.
Provide total and complete delinquent tax collection and coordinate these efforts
with the City of Denton Tax Department. Firm will indemnify and hold the City
harmless from any suits or liabilities that may result from the firm's delinquent tax
collection activities.
7.
Request for Proposal #3335
Delinquent Tax Collection Attorney
Page50f19
8.
9.
10.
11.
12.
Provide all supplies, postage. court filing fees and all other costs necessary to
handle billing and necessary mailings and obtain appropriate title research and
relevant ownership records of all property upon which a suit is to be filed on
behalf of the City, at no cost to the City.
Intervene in delinquent tax suits filed by other taxing entities involving property
on which City taxes are outstanding.
Only collect those groups or individual accounts, which the City of Denton
determines in its discretion. are to be collected by firm.
Representing the City in collection enforcement of other (non-tax) City
assessment for which a lien is asserted against property subject to a delinquent
property tax suit.
All costs incurred by the firm under its contract with the City shall be the sole
responsibility of the firm to collect from the subject taxpayers or to absorb, unless
specifically provided otherwise in the contract.
EVALUATION OF PROPOSALS
The City will make its selection based on a review of all of the information provided.
Completeness of information sought will be an important factor in the review process.
Proposals will be compiled and presented to the City Council for selection. All proposals will
remain confidential until an award is made by the City.
By this request, the City has not committed itself to employ delinquent tax collection counsel nor
does the suggested scope of services require that delinquent tax collection counsel be
employed for any or all of those purposes. The City reserves the right to make those decisions
after it receives all proposals. and the City's decision on such matters is final.
EVALUATION CRITERIA
The award of the contract shall be made to ¡he firm whose proposal is determined to be the
best evaluated offer. The evaluation criteria will be grouped in percentage factors as listed
below:
35%
History of Achieving Performance Levels and Demonstrated
Capability to Perform
20%
History of Expertise.
1. Firms qualifications/experience/credentials
2. Financial stability
3. Demonstrated prior experience in providing similar services
4. Adherence to the requirements of Request for Proposal
25%
Delinquent Collection Enforcement Services
1. Collection procedures for accounts in bankruptcy
2. Legal services for the City's delinquent accounts (i.e.. lawsuits,
Judgments, foreclose sales. etc)
Request for Proposal #3335
Delinquent Tax Collection Attorney
Page6of19
3.
4.
Firms participation and responsibility clearly defined
Collection technology
20%
Local Staffing, Availability and Experience
1. Denton office or functional equivalent
2. Denton County experience (Formal courtroom hearings with successful
final dispositions)
TERMS AND CONDITIONS
Contract Term: This request, is for a contract term for three (3) years, beginning on July 1,
2005, and ending on June 30, 2008. The contract term may be extended for two additional
one-year terms at the discretion of the City Council upon written notice to the awarded firm of
its desire to continue services at least thirty (30) days prior to the expiration of the initial three-
year term.
Contract Condition: Firm will have, or will establish, a Denton office by the date the delinquent
accounts are turned over to firm, and will provide a 1-800 number, other toll-free service, to its
main office if same is not local to Denton.
OR
The firm will be required to provide at least one full time staff member of the firm to the City of
Denton Tax Office. The firm shall pay rent for the space in an amount of one thousand
($1,000) dollars monthly, adjusted annually based on CPI. The City shall provide a working
area and computer.
Right to Reject: The City reserves the right to waive any irregularities in any proposal, to
request additional information, and to accept or reject an item of any proposal.
,
Termination: The City may terminate the contract for any reason, with or without cause, upon
thirty (30) days' written notice to the firm. The City will allow firm an additional six (6) months to
reduce to judgment all suits filed prior to the expiration of the contract. The firm must provide
for the orderly delivery of copies of all complete tax files to be turned over to the City Attorney
when the contract is terminated.
Performance Levels: The firm must have an established history of expertise in the delinquent
tax collection field and is agreeable to the performance goal, which is equal to, but not less than
a. Current Year Delinquent Collections: 60% of the total dollar value of the adjusted base tax
for each "current year" delinquency which will be turned over to the firm for collection on
July 1 of each year covered by the contract. The sixty percent (60%) collection percentage
will be determined as of June 30, of each year following the July 1 turnover and will be
adjusted for any accounts that have been deleted from the roll by either the Denton County
Appraisal District or a Court of competent jurisdiction. The firm must show an established
history of maintaining a collection rate of àt least 60% of the current year turnover for its
existing clients by submitting Exhibits A-1 through A-5.
b. Prior Year Delinquent Collections: 30% of the aggregate delinquent tax roll. The firm must
show an established history of maintaining a reduction rate of at least 30% of the gross
delinquent tax roll as of June 30. The firm must illustrate the reduction in percentages and
numeric for its existing clients by submitting Exhibit B-1 through B-5.
Requesl for Proposal #3335
Delinquent Tax Collection Attorney
Page7of19
Fee: The City will pay the law firm a fee not to exceed Sec. 33.07 of the Property Tax Code on
all delinquent taxes; penalty and interest actually collected and paid the City during the term of
this contract. The City shall pay said funds to the firm monthly by check.
SUBMISSION OF PROPOSALS
Please submit five (5) copies of your proposal in sealed envelopes to the following:
City of Denton
Purchasing Department
901-8 Texas Street
Denton Texas, 76209
Attention: Tom Shaw, Purchasing Agent
Proposals must be sealed and clearly marked: "PROPOSALS FOR DELINQUENT TAX
COLLECTION ATTORNEYS - RFP #3335". Proposals received in the Purchasing Department
after submission deadline shall be returned unopened and will be considered void and
unacceptable. Incomplete proposals will be considered void and unacceptable.
All interested firms may obtain a data file of the City's Delinquent Tax Roll by submitting a
request to the Tax Office for a fee of $200.00. Contact: Lee Ann Bunselmeyer 601 E. Hickory
St., Ste. G, Denton, TX 76210, Phone: (940) 349-7743.
There is no expressed or implied obligation on the part of the city to reimburse responding firms
for any expenses incurred in preparing proposals in response to the request.
The following items must be included as part of your proposal:
I.
Executive Summary
Describe your organization's background and experience in delinquent tax
collections. Please include years in the business.
List local office(s) and resources.
Convey your organizations plan for conferring on a regular basis with the City of
Denton City Council and the Treasury & Tax Manager.
Overview of proposed services to be offered based on the information attached.
II.
Delinquent Tax Collection Services
Proposed work plan
Taxpayer communications program
Address research and taxpayer location program
Bankruptcy collection program
Taxpayer assistance
Include descriptions of the following processes:
Tax Suits - process and pre-suit process
Tax Sales - process'
Tax Seizures - process and samples if available
III. Describe your organization's personnel expertise in ad valorem tax matters:
Identify the office location where the City's accounts will be primarily serviced. (your
principal City Office) .
Request for Proposal #3335
Delinquent Tax Collection Atlorney
Page 80119
.
Specify the number of full-time employees for firm at your principal City office
location.
Specify the number and principal office location of all full-time attorneys employed
by your firm that will be primarily servicing the City of Denton.
Specify how many taxing units you currently represent with the legal staff who will
directly perform the services for the City.
Identify the personnel who would handle collections for the City and state their
principal office location.
Provide biographies of key management and attorneys who you anticipate will
directly represent the City in collections enforcement services.
Provide information concerning minority involvement regarding the work to be
performed by your firm pursuant to this request. Indicate the ethnic makeup and
the gender of your staff. Also indicate your compliance with EEOC regulations and
guidelines.
IV. Collection Technology
Describe the computer hardware and software used to collect delinquent taxes
Describe how it will interact with the City's computer system
Identify the law firm's technical personnel and technical support available to the City
Provide a sample of the status and performance reports and correspondence that
will be provided to the City
V. References - Provide a complete list of past and current Texas clients. In addition, provide
at least five references where delinquent tax collection services are provided to entities
similar to the City of Denton. At least one should be comparable in size and regionally
located to the City of Denton (i.e., population, square miles, number of parcels). These
references should be listed on the VENDOR REFERENCE form and include the name of
the contact person, address, phone number, and period of time for which your firm has
represented the entity. Additionally, for each entity selected, include a five-year (1999 -
2003) summary of delinquent tax collections per Exhibits A1-A5 and 81-85.
VI. Any other information you consider germane to collection of delinquent taxes or this
request.
Request for Proposal #3335
Delinquent Tax Collection Attorney
Page90f19
VENDOR REFERENCE
Please list five (5) references of current clients who can verify the quality of service your firm
provides. THIS FORM MUST BE RETURNED WITH YOUR PROPOSAL.
REFERENCE ONE
Name of Taxing Unit:
Address:
Contact Person and Title:
Telephone:
Contract Period:
REFERENCE TWO
Name of Taxing Unit:
Address:
Contact Person and Title:
Telephone:
Contract Period:
REFERENCE THREE
Name of Taxing Unit:
Address:
Contact Person and Title:
Telephone:
Contract Period:
REFERENCE FOUR
Name of Taxing Unit:
Address:
Contact Person and Title:
Telephone:
Contract Period:
REFERENCE FIVE
Name of Taxing Unit:
Address:
Contact Person and Title:
Telephone:
Contract Period:
Request for Proposal #3335
Delinquent Tax Collection Attorney
Page 10 of 19
EXHIBIT A-1
NAME OF TAXING UNIT
If the taxing unit Dr Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit. (Use
additional pages if necessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year (FlY 2004\
Oriqinal2003 tax levy 10-1-03 $
Amount of 2003 tax due 6-30-04 $
Amount of 2003 tax due 3-31-05 (Partial Yr) $
Total Collections in FlY 2004 $
(2003 lax collections in FY2004, 7/1/04 - 3/31105\
2002 Tax Year (FlY 2003\
Oriqinal2002 tax levy 10-1-02 $
Amount of 2002 tax due 6-30-03 $
Amount of 2002 tax due 6-30-04 $
Total Collections in FlY 2003 $
(2002 tax collections in FY2003, 7/1/03 - 6/30/04\
2001 Tax Year (FlY 2002\
Oriqinal2001 tax levy 10-1-01 $
Amount of 2001 tax due 6-30-02 $
Amount of 2001 tax due 6-30-03 $
Total Collections in FlY 2002 $
(2001 lax collections in FY2002, 7/1/02 - 6/30/03\
2000 Tax Year (FlY 2001)
Oriqinal2000 tax levy 10-1-00 $
Amount of 2000 tax due 6-30-01 $
Amount of 2000 tax due 6-30-02 $
Total Collections in FlY 2001 $
(2000 tax collections in FY2001, 7/1/01 - 6/30102\
1999 Tax Year (FlY 200m
Oriqinal1999 tax levy 10-1-99 $
Amount of 1999 tax due 6-30-00 $
Amount of 1999 tax due 6-30-01 $
Total Collections in FlY 2000 $
(1999 tax collections in FY2000, 7/1/01 - 6/30/01\
I, . am the Tax Assessor-Collector of the above named
taxing unit; do certify that I have reviewed the tax collection data given above and that it is
correct.
Signature
Date
Request for Proposal #3335
Delinquent Tax Collection Allorney
Page 11 of 1 g
EXHIBIT A-2
NAME OF TAXING UNIT
If the taxing unit or Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit. (Use
additional pages if necessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year (FlY 2004\
Oriqinal2003 tax lew 10-1-03 $
Amount of 2003 tax due 6-30-04 $
Amount of 2003 tax due 3-31-05 (Partial Yr) $
Total Collections in FlY 2004 $
(2003 tax collections in FY2004, 7/1/04 - 3/31/051
2002 Tax Year (FlY 2003\
Oriqinal2002 tax lew 10-1-02 $
Amount of 2002 tax due 6-30-03 $
Amount of 2002 tax due 6-30-04 $
Total Collections in FlY 2003 $
(2002 tax collections in FY2003, 7/1/03 - 6/30/04)
2001 Tax Year (FlY 20021
Oriqinal2001 tax lew 10-1-01 $
Amount of 2001 tax due 6-30-02 $
Amount of 2001 tax due 6-30-03 $
Total Collections in FlY 2002 $
(2001 lax collections in FY2002, 7/1/02 - 6/30/03)
2000 Tax Year (FlY 2001\
Oriqinal2000 tax lew 10-1-00 $
Amount of 2000 tax due 6-30-01 $
Amount of 2000 tax due 6-30-02 $
Total Collections in FlY 2001 $
(2000 tax collections in FY2001, 7/1/01 - 6/30/02)
1999 Tax Year (FlY 200m
Oriqinal1999 tax lew 10-1-99 $
Amount of 1999 tax due 6-30-00 $
Amount of 1999 tax due 6-30-01 $
Total Collections in FlY 2000 $
(1999 tax collections in FY2000, 7/1/01 - 6/30/01)
I, , am the Tax Assessor-Collector of the above named
taxing unit; do certify that I have reviewed the tax collection data given above and that it is
correct.
Signature
Date
Request for Proposal #3335
Delinquenl Tax Collection Attorney
Page 120f19
EXHIBIT A-3
NAME OF TAXING UNIT
If the taxing unit or Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit. (Use
additional pages if necessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year (FlY 2004)
OriQinal 2003 tax lew 10-1-03 $
Amount of 2003 tax due 6-30-04 $
Amount of 2003 tax due 3-31-05 (Partial Yr) $
Total Collections in FlY 2004 $
(2003 tax collections in FY2004, 7/1/04 - 3/31/051
2002 Tax Year (FlY 2003)
Oriqinal2002 tax levY 10-1-02 $
Amount of 2002 tax due 6-30-03 $
Amount of 2002 tax due 6-30-04 $
Total Collections in FlY 2003 $
(2002 tax collections in FY2003, 7/1/03 - 6/30/041
2001 Tax Year (FlY 2002)
Oriqinal2001 tax levv 10-1-01 $
Amount of 2001 tax due 6-30-02 $
Amount of 2001 tax due 6-30-03 $
Total Collections in FlY 2002 $
(2001 tax collections in FY2002, 7/1/02 - 6/30/031
2000 Tax Year (FlY 2001)
Oriqinal2000 tax levv 10-1-00 $
Amount of 2000 tax due 6-30-01 $
Amount of 2000 tax due 6-30-02 $
Total Collections in FlY 2001 $
(2000 tax collections in FY2001, 7/1/01 - 6/30/02\
1999 Tax Year IFIY 2000\
Oriqinal1999 tax levv 10-1-99 $
Amount of 1999 tax due 6-30-00 $
Amount of 1999 tax due 6-30-01 $
Total Collections in FlY 2000 $
(1999 tax collections in FY2000, 7/1/01 - 6/30/01\
I, ' am the Tax Assessor-Collector of the above named
taxing unit; do certify that I have reviewed the tax collection data given above and that it is
correct.
Signature
Date
Request for Proposal #3335
Delinquent Tax Collection Attorney
Page 130f19
EXHIBIT A-4
NAME OF TAXING UNIT
If the taxing unit or Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit. (Use
additional pages if necessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year (FlY 2004\
Oriqinal2003 tax levy 10-1-03 $
Amount of 2003 tax due 6-30-04 $
Amount of 2003 tax due 3-31-05 (Partial Yr\ $
Total Collections in FlY 2004 $
(2003 tax collections in FY2004, 7/1/04 - 3/31/05\
2002 Tax Year (FlY 2003\
Oriqinal2002 tax levy 10-1-02 $
Amount of 2002 tax due 6-30-03 $
Amount of 2002 tax due 6-30-04 $
Total Collections in FlY 2003 $
(2002 tax collections in FY2003, 7/1/03 - 6/30104\
2001 Tax Year (FlY 2002\
Oriqinal2001 tax levy 10-1-01 $
Amount of 2001 tax due 6-30-02 $
Amount of 2001 tax due 6-30-03 $
Total Collections in FlY 2002 $
12001 tax collections in FY2002, 7/1102 - 6/30/03\
2000 Tax Year (FlY 20011
Oriqinal2000 tax levy 10-1-00 $
Amount of 2000 tax due 6-30-01 $
Amount of 2000 tax due 6-30-02 $
Total Collections in FlY 2001 $
(2000 tax collections in FY2001, 7/1/01 - 6/30/02)
1999 Tax Year (FlY 2000\
Oriqinal1999 tax levv 10-1-99 $
Amount of 1999 tax due 6-30-00 $
Amount of 1999 tax due 6-30-01 $
Total Collections in FlY 2000 $
(1999 tax collections in FY2000, 7/1/01 - 6/30101)
I, ' am the Tax Assessor-Collector of the above named
taxing unit; do certify that I have reviewed the tax collection data given above and that it is
correct.
Signature
Date
Request for Proposal #3335
Delinquent Tax Collection Attorney
Page140119
EXHIBIT A.5
NAME OF TAXING UNIT
If the taxing unit or Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit. (Use
additional pages if necessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year (FlY 2004)
Oriqinal 2003 tax lew 10-1-03 $
Amount of 2003 tax due 6-30-04 $
Amount of 2003 tax due 3-31-05 (Partial Yr) $
Total Collections in FlY 2004 $
(2003 tax collections in FY2004, 7/1/04 - 3/31/05\
2002 Tax Year (FlY 20031
Oriqinal2002 tax levy 10-1-02 $
Amount of 2002 tax due 6-30-03 $
Amount of 2002 tax due 6-30-04 $
Total Collections in FlY 2003 $
(2002 tax collections in FY2003, 7/1/03 - 6/30/04\
2001 Tax Year (FlY 2002)
Oriainal2001 tax levy 10-1-01 $
Amount of 2001 tax due 6-30-02 $
Amount of 2001 tax due 6-30-03 $
Total Collections in FlY 2002 $
(2001 tax collections in FY2002, 7/1102 - 6/30/03\
2000 Tax Year (FlY 2001\
Oriainal2000 tax lew 10-1-00 $
Amount of 2000 tax due 6-30-01 $
Amount of 2000 tax due 6-30-02 $
Total Collections in FlY 2001 $
(2000 tax collections in FY2001, 7/1/01 - 6/30/02\
1999 Tax Year (FlY 2000)
Oriainal1999 tax levy 10-1-99 $
Amount of 1999 tax due 6-30-00 $
Amount of 1999 tax due 6-30-01 $
Total Collections in FlY 2000 $
(1999 tax collections in FY2000, 7/1/01 - 6/30/01 \
I, ' am the Tax Assessor-Collector of the above named
taxing unit; do certify that I have reviewed the tax collection data given above and that it is
correct.
Signature
Date
Request for Proposal #3335
Delinquent Tax Collection Attorney
Page 1501 19
EXHIBIT B-1
NAME OF TAXING UNIT
If the taxing unit of Appraisai district coiiects for more than one taxing unit and the
figures shown below are an aggregate of multiple taxing units, give the name of each
taxing unit. (Use additional pages if necessary.)
Name of Tax Assessor Coiiector:
Teiephone Number:
Fax Number:
2003 Tax Year (FlY 2004)
Amount of cumulative prior years taxes due as $
of June 30,2004 (2003 & Prior Year Taxes Due)
Totai 2003 tax coiiections in FlY 2004 $
(Julv 1, 2004 - Mar 31,2005)
2002 Tax Year (FlY 2003)
Amount of cumulative prior years taxes due as $
of June 30, 2003 (2002 & Prior Year Taxes Due)
Total 2002 tax collections in FlY 2003' $
(Julv 1,2003 - June 30, 2004)
2001 Tax Year (FlY 2002)
Amount of cumulative prior years taxes due as $
of June 30, 2002 (2001 & Prior Year Taxes Due)
Totai 2001 tax coiiections in FlY 2002 $
(JuIV 1, 2002 - June 30, 2003
2000 Tax Year (FlY 2001)
Amount of cumulative prior years taxes due as $
of June 30, 2001 (2000 & Prior Year Taxes Due)
Total 2000 tax coiiections in FlY 2001 $
(Juiv 1, 2001 - June 30, 2002)
1999 Tax Year (FlY 2000)
Amount of cumuiative prior years taxes due as $
of June 30, 2000 (1999 & Prior Year Taxes Due) ,
~ota11999 tax collections in ;~ 2000 $
Juiy 1, 2000 - June 30, 2001
I, , am the Tax Assessor-Coliector of the above named
taxing unit; do certify that I have reviewed the tax coliection data given above and that it is
correct.
Signature
Date
Request for Proposal #3335
Delinquent Tax Collection Attorney
Page 160f19
EXHIBIT B-2
NAME OF TAXING UNIT
If the taxing unit of Appraisai district collects for more than one taxing unit and the
figures shown below are an aggregate of multiple taxing units, give the name of each
taxing unit. (Use additional pages if necessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year (FlY 2004\
Amount of cumulative prior years taxes due as $
of June 30, 2004 (2003 & Prior Year Taxes Due)
Total 2003 tax collections in FlY 2004 $
(Julv 1, 2004 - Mar 31,2005)
2002 Tax Year (FlY 2003)
Amount of cumulative prior years taxes due as $
of June 30, 2003 (2002 & Prior Year Taxes Due)
Total 2002 tax collections in ~IY 2003 $
(Juiv 1,2003 - June 30, 2004
2001 Tax Year (FlY 2002)
Amount of cumulative prior years taxes due as $
of June 30, 2002 (2001 & Prior Year Taxes Due)
Total 2001 tax collections in FlY 2002 $
(Julv 1, 2002 - June 30, 2003
2000 Tax Year (FlY 2001 I
Amount of cumulative prior years taxes due as $
of June 30,2001 (2000 & Prior Year Taxes Duel
Total 2000 tax collections in ~(" 2001 $
(Juiy 1, 2001 - June 30, 2002
1999 Tax Year (FlY 2000\
Amount of cumulative prior years taxes due as $
of June 30, 2000 11999 & Prior Year Taxes Duel
Total 1999 tax collections in FlY 2000 $
(Julv 1, 2000 - June 30, 2001)
I, ' am the Tax Assessor-Collector of the above named
taxing unit; do certify that I have reviewed the tax collection data given above and that it is
correct.
Signature
Date
Request for Proposal #3335
Delinquenl Tax Collection Attorney
Page 17 of 19
EXHIBIT B-3
NAME OF TAXING UNIT
If the taxing unit of Appraisal district collects for more than one taxing unit and the
figures shown below are an aggregate of multiple taxing units, give the name of each
taxing unit. (Use additional pages if necessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year (FlY 2004)
Amount of cumulative prior years taxes due as $
of June 30, 2004 (2003 & Prior Year Taxes Due)
Total 2003 tax collections in FlY 2004 $
(July 1, 2004 - Mar 31, 2005)
2002 Tax Year (FlY 2003)
Amount of cumulative prior years taxes due as $
of June 30, 2003 12002 & Prior Year Taxes Due)
Total 2002 tax collections in FlY 2003 $
(Julv 1,2003 - June 30, 2004)
2001 Tax Year (FlY 2002)
Amount of cumulative prior years taxes due as $
of June 30, 2002 12001 & Prior Year Taxes Due) .
~otal 2001 tax collections in FlY 2002 $
July 1, 2002 - June 30, 2003
2000 Tax Year FlY 2001)
Amount of cumulative prior years taxes due as $
of June 30, 2001 12000 & Prior Year Taxes Due)
Total 2000 tax collections in FlY 2001 $
(July 1, 2001 - June 30, 2002)
1999 Tax Year (FlY 2000)
Amount of cumulative prior years taxes due as $
of June 30, 2000 (1999 & Prior Year Taxes Due)
Total 1999 tax collections in FlY 2000 $
(July 1, 2000 - June 30, 2001)
I, , am the Tax Assessor-Collector of the above named
taxing unit; do certify that I have reviewed the tax collection data given above and that it is
correct.
Signature
Date
Request for Proposal #3335
Delinquent Tax Collection AUomey
Page 1801 19
EXHIBIT B-4
NAME OF TAXING UNIT
If the taxing unit of Appraisal district collects for more than one taxing unit and the
figures shown below are an aggregate of multipie taxing units, give the name of each
taxing unit. (Use additionai pages if necessary.)
Name of Tax Assessor Collector:
Teiephone Number:
Fax Number:
2003 Tax Year (FlY 2004\
Amount of cumulative prior years taxes due as $
of June 30, 2004 (2003 & Prior Year Taxes Due)
Total 2003 tax collections in FlY 2004 $
(Julv 1, 2004 - Mar 31, 2005)
2002 Tax Year(FIY 2003)
Amount of cumulative prior years taxes due as $
of June 30, 2003 (2002 & Prior Year Taxes Due)
Total 2002 tax collections in FlY 2003 $
(Julv 1,2003 - June 30, 2004)
2001 Tax Year (FlY 2002
Amount of cumulative prior years taxes due as $
of June 30,2002 (2001 & Prior Year Taxes Due)
Total 2001 tax collections in FlY 2002 $
(Julv 1,2002 - June 30, 2003
2000 Tax Year(FIY 2001)
Amount of cumulative prior years taxes due as $
of June 30, 2001 (2000 & Prior Year Taxes Due)
Total 2000 tax collections in FlY 2001 $
(Julv 1,2001 - June 30, 2002)
1999 Tax Year (FlY 2000)
Amount of cumulative prior years taxes due as $
of June 30,2000 (1999 & Prior Year Taxes Due)
Total 1999 tax collections in FlY 2000 $
(Juiv 1, 2000 - June 30, 2001)
I, ' am the Tax Assessor-Collector of the above named
taxing unit; do certify that I have reviewed the tax collection data given above and that it is
correct.
Signature
Date
Request for Proposal #3335
Delinquent Tax Collection Attorney
Page 190f19
EXHIBIT B-5
NAME OF TAXING UNIT
If the taxing unit of Appraisal district collects for more than one taxing unit and the
figures shown below are an aggregate of muitiple taxing units, give the name of each
taxing unit. (Use additional pages if necessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year (FlY 2004
Amount of cumulative prior years taxes due as $
of June 30, 2004 (2003 & Prior Year Taxes Due)
Total 2003 tax collections in FlY 2004 $
(Julv 1, 2004 - Mar 31,2005)
2002 Tax Year (FlY 2003)
Amount of cumulative prior years taxes due as $
of June 30, 2003 (2002 & Prior Year Taxes Due)
Total 2002 tax collections in FlY 2003 $
(Julv 1,2003-June30, 2004)
2001 Tax Year FlY 2002)
Amount of cumuiative prior years taxes due as $
of June 30, 2002 (2001 & Prior Year Taxes Due)
Total 2001 tax collections in FlY 2002 $
(Julv 1, 2002 - June 30, 2003
2000 Tax Year IFIY 2001 \
Amount of cumulative prior years taxes due as $
of June 30, 2001 (2000 & Prior Year Taxes Due)
Totai 2000 tax collections in FlY 2001 $
(Julv 1, 2001 - June 30, 2002\
1999 Tax Year (FlY 2000\
Amount of cumulative prior years taxes due as ~
of June 30, 2000 (1999 & Prior Year Taxes Due)
Totai 1999 tax collections in FlY 2000 $
(Julv 1, 2000 - June 30, 2001 \
I, ' am the Tax Assessor-Collector of the above named
taxing unit; do certify that I have reviewed the tax collection data given above and that it is
correct. .
Signature
Date
Exhibit 8
Materials Management
901-8 Texas 51.
Denton, TX 76209
(940) 349-7100
ADDENDUM #1
RFP #3335
Request for Proposals For
Delinquent Tax Collection Attornevs
BIDS DUE:
May 10, 2005
2:00 P.M.
Proposal submitted by:
Company Name
Req""t loe Pmposa! #3335
De!inq"cnt Tax Collection Altomey
ADDENDUM #1
Addendum #1 to be returned with Bid Proposal
The following are changes to the bid specifications:
Replace attached pages 15-19 - Exhibit B-1 through B-5
Add attached Exhibit C - Performance Measurement Analysis
Add attached Sample Contract - Exhibit D
NO OTHER CHANGES AT THIS TIME.
Thisform shall be signed and returned with your bid.
Name:
Signature:
Company:
Title:
Date:
Request foc I'coposal #3335
Dehnquent Tax Collection Attorney
EXHIBIT B-1
NAME OF TAXING UNIT
If the taxing unit of Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit.
(Use additional pages if necessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year FN 2004
Amount of cumulative prior years taxes due as of $
June 30, 2004 (2003 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
March 31, 2005 12003 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2003 & prior)
June 30, 2004 thru March 31, 2005 %
2002 Tax Year FlY 2003\
Amount of cumulative prior years taxes due as of $
June 30, 2003 12002 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2004 12002 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2002 & prior)
June 30, 2003 thru June 30, 2004 %
2001 Tax YearlFN 2002)
Amount of cumulative prior years taxes due as of $
June 30, 2002 (2001 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2003 12001 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (200 I & prior)
June 30, 2002 thru June 30, 2003 %
2000 Tax Year IFIY 2001\
Amount of cumulative prior years taxes due as of $
June 30, 200 I 12000 & Prior Year Taxes Due)
Amounl of cumulative prior years taxes due as of $
June 30, 2002 12000 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2000 & prior)
June 30, 2001 thru June 30, 2002 %
1999 Tax Year F/Y2000
Amount of cumulative prior years taxes due as of $
June 30, 2000 (! 999 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30. 200111999 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (1999 & prior)
June 30, 2000 thru June 30, 200 I %
I, ' am the Tax Assessor-Collector of
the above named taxing unit; do certify that I have reviewed the tax collection data given
above and that it is correct.
Signature
Date
Reque" foc Pmpo,al #3335
Delinquent Tax Collection Attorney
EXHIBIT B-2
NAME OF TAXING UNIT
If the taxing unit of Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit.
(Use additional pages if necessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year FlY 2004\
Amount of cumulative prior years taxes due as of $
June 30, 2004 12003 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
March 31, 200512003 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2003 & prior)
June 30, 2004 thru March 31,2005 %
2002 Tax YearlF/Y 2003\
Amount of cumulative prior years taxes due as of $
June 30, 2003 (2002 & Prior Year Taxes Due \
Amount of cumulative prior years taxes due as of $
June 30, 2004 12002 & Prior Year Taxes Due)
Reduclion rate of cumulative tax roll (2002 & prior)
June 30, 2003 thru June 30, 2004 %
2001 Tax Year FlY 2002\
Amount of cumulative prior years taxes due as of $
June 30, 2002 (2001 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2003 (2001 & Prior Year Taxes Due \
Reduction rate of cumulative tax roll (2001 & prior)
June 30, 2002 thru June 30, 2003 %
2000 Tax Year IFIY 2001\
Amount of cumulative prior years laxes due as of $
June 30, 200 I (2000 & Prior Year Taxes Due)
Amounl of cumulative prior years taxes due as of $
June 30, 2002 (2000 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2000 & prior)
June 30, 2001 thru June 30, 2002 %
1999 Tax Year FIY200m
Amount of cumulative prior years taxes due as of $
June 30, 2000 (1999 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 200 I (J 999 & Prior Year Taxes Due \
Reduction rate of cumulative tax roll (1999 & prior)
June 30, 2000 thru June 30, 2001 %
I, ' am the Tax Assessor-Collector of
the above named taxing unit; do certifY that I have reviewed the tax collection data given
above and that it is correct.
Signature
Date
Roque" t"e Pmpo..¡ #3335
De¡inquent Tax Coll"tinn Attorney
EXHIBIT B-3
NAME OF TAXING UNIT
If the taxing unit of Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit.
(Use additional pages ifnecessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year (FlY 2004)
Amount of cumulative prior years taxes due as of $
June 30, 2004 (2003 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
March 3 I , 2005 (2003 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2003 & prior)
June 30, 2004 thru March 31,2005 %
2002 Tax Year (FlY 2003
Amount of cumulative prior years taxes due as of $
June 30, 2003 (2002 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2004 (2002 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2002 & prior)
June 30, 2003 Ihru June 30, 2004 %
2001 Tax Year (FlY 2002)
Amount of cumulative prior years taxes due as of $
June 30, 2002 (200 I & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2003 (2001 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (200 I & prior)
June 30, 2002 Ihru June 30, 2003 %
2000 Tax Year (FlY 200n
Amount of cumulative prior years taxes due as of $
June 30, 2001 (2000 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2002 (2000 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2000 & prior)
June 30, 2001 thru June 30, 2002 %
t999 Tax Year FlY 2000)
Amount of cumulative prior years taxes due as of $
June 30, 2000 (1999 & Prior Y car Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2001 (\999 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (1999 & prior)
June 30, 2000 thru June 30, 200 I %
I, , am the Tax Assessor-Collector of
the above named taxing unit; do certify that I have reviewed the tax collection data given
above and that it is correct.
Signature
Date
Reque" foc Pmpo,al #3335
Delinquent Tax Collection Attorney
EXHIBIT B-4
NAME OF TAXING UNIT
If the taxing unit of Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit.
(Use additional pages if necessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year (FlY 2004\
Amount of cumulative prior years taxes due as of $
June 30, 2004 (2003 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
March 31, 2005 (2003 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2003 & prior)
June 30, 2004 thru March 31, 2005 %
2002 Tax Year FlY 20031
Amount of cumulative prior years taxes due as of $
June 30, 2003 (2002 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2004 (2002 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2002 & prior)
June 30, 2003 thru June 30, 2004 %
2001 Tax Year IFIY 2002)
Amount of cumulative prior years taxes due as of $
June 30, 2002 (2001 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2003 (200 J & Prior Year Taxes Due \
Reduction rate of cumulative tax roll (200 J & prior)
June 30, 2002 thru June 30, 2003 0;
"
2000 Tax Year FlY 200])
Amount of cumulative prior years taxes due as of $
June 30, 200112000 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2002 12000 & Prior Year Taxes Due \
Reduction rate of cumulative lax roll (2000 & prior)
June 30, 2001 thru June 30, 2002 %
1999 Tax Year F1Y2000)
Amount of cumulative prior years taxes due as of $
June 30, 2000 (1999 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2001 IJ999 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (1999 & prior)
June 30, 2000 thru June 30, 200 I %
I, , am the Tax Assessor-Collector of
the above named taxing unit; do certify that I have reviewed the tax collection data given
above and that it is correct.
Signature
Date
Request foc Pmpo,"¡ #3335
De¡inquent Tax Collection Attomcy
EXHIBIT 8-5
NAME OF TAXING UNIT
If the taxing unit of Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit.
(Use additional pages ifnecessary.)
Name of Tax Assessor Collector:
Telephone Number:
Fax Number:
2003 Tax Year (FlY 2004)
Amount of cumulative prior years taxes due as of $
June 30, 2004 (2003 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
March 3 I, 2005 (2003 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2003 & prior)
June 30, 2004 thru March 31,2005 %
2002 Tax Year {FlY 2003
Amount of cumulative prior years taxes due as of $
June 30, 2003 (2002 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2004 (2002 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2002 & prior)
June 30, 2003 thru June 30, 2004 %
2001 Tax YearlF/Y 2002)
Amount of cumulative prior years taxes due as of $
June 30, 2002 (2001 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2003 (2001 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (200 I & prior)
June 30, 2002 thru June 30, 2003 %
2000 Tax Year {FlY 2001
Amount of cumulative prior years taxes due as of $
June 30, 200\ (2000 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 2002 (2000 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2000 & prior)
June 30, 2001 thru June 30, 2002 %
1999 Tax Year F1Y2000)
Amount of cumulative prior years taxes due as of $
June 30, 2000 (1999 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $
June 30, 200 I (1999 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (1999 & prior)
June 30, 2000 thru June 30, 200\ %
I, ' am the Tax Assessor-Collector of
the above named taxing unit; do certify that I have reviewed the tax collection data given
above and that it is correct.
Signature
Date
EXHIBIT C
CITY OF DENTON
DELINQUENT TAX ATTORNEY
PERFORMANCE MEASUREMENT ANALYSIS
as of June 30th
Current Year Delinquent Taxes
Beginning Amount
Fiscal Year Tax Year Outstanding
2004-05 2003 (1) 538,517
2003-04 2002 486,530
2002-03 2001 602,436
2001-02 2000 459,499
2000-01 1999 308,758
Cumulative Delinquent Taxes
Ending Amount
Outstanding
Amount Collected
196,530
132,522
215,170
186,086
113,492
358,683
361,403
387,390
295,810
245,271
Beginning Amount
Fiscal Year Tax Year Outstanding
2004-05 2003 & Prior (1) 1,089,307
2003-04 2002 & Prior 1,163,407
2002-03 2001 & Prior 1,244,877
2001-02 2000 & Prior 1,171,510
2000-01 1999 & Prior '1,020,769
Ending Amount
Outstanding
Amount Collected
651,718
546,790
676,878
642,441
638,279
642,791
888,112
658,149
533,560
432,496
(1) The 2003 Tax Year ending amount outstanding and amount cottected is as of March 30, 2005.
4/28/2005:10:19 AM
Requc" "" Pmpo," #3335
Deli"qucnt Tox Colle";o" Altom,y
EXHIBIT D
CONTRACT FOR THE COLLECTION OF
DELINQUENT PROPERTY TAXES
COUNTY OF DENTON
§
§
§
THE STATE OF TEXAS
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
C",m¡,c bOOy, ~@ c.w F¡M of
( Hereinafter referred to as the "FIRM").
J. EMPLOYMENT OF FIRM
CITY agrees to employ and does hereby employ FIRM, as an independent
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 Contract, 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 this Contract on property that is
delinquent for prior years shall become subject to its 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 I st of
the year in which they become delinquent. CITY shall not owe FIRM a fee on the current
year delinquent personal property taxes collected between March 1 st and June 30th unless
attorney's fees are collected pursuant to Section 33.48 ofthe Texas Property Tax Code.
D. FIRM shall perform all those services set forth in CITY's Request for Proposals
("RFP") dated and FIRM's response to the RFP dated
which are attached hereto and made a part hereof respectively as Exhibits "A" and "ß" as if
written word for word herein, as well as all other services set forth in the Contract.
E. Ifthere is any conflict between the terms of this Contract and conditions of the
attached exhibits, this Contract will control over the terms and conditions of the attached
exhibits.
FIRM hereby agrees to perform the services herein with diligence and in accordance
with the highest professional standards customarily obtained for such services in the State of
Texas.
Requc>t roc Pmpo,al #3335
Delinquent Tox Colleetion Attorney
2, PROVISION OF INFORMATION
CITY agrees to furnish all necessary delinquent tax information to FIRM on all
property within the boundaries of CITY.
3. INVESTIGATION AND ASSISTANCE
FIRM agrees to conduct investigations as to the address of each taxpayer and the
location of the property where such information may be incorrect on the delinquent 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 in connection with updating the tax rolls. CITY shall make available to
FIRM information which 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.
4. PROCEDURES FOR COLLECTION
Upon initial receipt of the delinquent tax records by FIRM in computer readable
form, FIRM agrees to initiate procedures for the collection of the full amount due ITom 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 mail, a
notice of delinquency to each and every delinquent taxpayer where the taxes have not been
deferred nor involved in a lawsuit against the appraisal district to determine value,
requesting said taxpayer to remit the full amount due and owing to CITY.
5. REVIEW AND AUTHORIZATION TO SUE
Following transmittal of the notice of delinquency as specified hereinabove, FIRM
will commence procedures in anticipation of litigation for aggressive pursuit of collection.
CITY shall have absolute discretion over those accounts on which suit should be filed. The
transmittal of the delinquent tax information to FIRM from CITY shall constitute
authorization to file suit following the mailing of the initial notice of delinquency. Upon
written notice, CITY may at any time 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 commence litigation, prosecute, and reduce to judgment all
delinquent accounts including all pending lawsuits 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; fore-
closure 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.
Reque,¡ fm Pmpo,,] #3335
De];nquent Tax Co]]e";on Attorney
B. FIRM will assume the representation of CITY in all lawsuits, including all
pending lawsuits, involving the collection of delinquent taxes and enforcement of the tax
lien including, but not limited to bankruptcy litigation, claims and actions required to be
filed with federal agencies such as FDIC, FSLlC and RTC, interventions in suits filed on
behalf of any other taxing unit's current suits, and any other suit 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.
7. TAXPAYER SERVICES
In addition to litigation, FIRM further agrees to provide taxpayer service without
charge. As such, FIRM agrees (I) to provide CITY tax 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 concerning installment
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 subject to CITY's prerogative of final determination. In all demand
letters and all communications 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
its 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.
8. PROGRESS REPORTS
FIRM agrees to make delinquent tax collection progress reports to CITY monthly
and quarterly, in a format containing information as requested by CITY's Assistant City
Manager for Fiscal and Municipal Services. Progress reports may include, without
limitation:
a.
b.
c.
d.
Number and types of communication with Delinquent Taxpayers
Summary of all delinquent accounts collected.
Number of suits filed
Detailed list of suits filed
Number of judgments rendered
Detailed list of judgments rendered
Number of warrants issued/served
Detailed list of Bankruptcies and Status of those properties
Number of properties submitted to Court's for auction
Detailed list of properties submitted to Court's for auction, with date
submitted and most recent status
Number of properties sold
Detailed list of properties sqld or reverting to taxing entity because of non
sale
e.
f.
g.
h.
i.
j.
k.
I.
Reque" fM Pmpo,"1 #3335
Dehnq",n! Tax ColleCtion Attorney
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 cannot be accomplished, or further attempts at tax
collection would be futile and FIRM's recommendation relative to the proper disposition of
the case. In such cases, the CITY shall advise FIRM as to the appropriate disposition of the
account.
9. COMPENSATION
A. As compensation for the services rendered hereunder by FIRM, CITY hereby
agrees to pay FIRM - percent L%) 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. All compensation set forth above shall become the property of FIRM at
the time payment of taxes, penalty and interest are received by CITY. The - percent L%)
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. Said 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 ~ percent L%) 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 - percent L%) 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 /Tom 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 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 9 10 and 13 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.
10. 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 un,dertaken on the basis 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 demolition liens, and weed liens which are collected during the term of this
Contract as a result of FIRM's collection efforts.
Reque>t fm Pmpo,,¡ #3335
Delinquent Tax Colleetion Attorney
11. 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 interest to fully comply with the Texas Disciplinary
Rules of Professional Conduct (Subtitle G - Texas Government Code) for the duration of
this Contract.
\2, TERM
This Contract shall have a term of three (3) years, beginning on July I, 2005 and
ending on June 30, 2008. 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
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
six months to reduce to judgment and sale all tax collection lawsuits filed and collect all
bankruptcy claims filed prior to the termination date, and shall have the exclusive right to
compensation of fees earned due to these suits during this six month period. CITY shall
have the right to sooner terminate this Contract by giving thirty (30) days' written notice of
such intention, or in the event of any of the events taking place under Section 33
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 thei~ entirety to CITY at no cost to CITY.
13. ATTORNEY'S FEES
In eminent domain and other judicial 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 judicial or administrative
proceedings whether federal or state in nature.
14. 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.
15. SETILEMENTS
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 §33.0 II of the Tax Code, FIRM will bear the
costs of suit if it failed to notify the taxpayer of the delinquency prior to filing of the suit.
",q",' fot Pmpo,,' #3335
Dd;nq,em Tax ColleeÜon Attorney
16. NOTICE
Any notice or other written instrument required or permitted to be delivered pursuant
to the tenus 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 receipt requested, addressed to CITY or FIRM, as the case may be, at the
following addresses:
CITY
FIRM
City of Denton, Texas
A TTN: Assistant City Manager for
Fiscal and Municipal Services
215 E. McKinney
Denton, Texas 76201
Either party may change its mailing 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 I, 2005 and June 30, 2006, not less than sixty
percent (60%) of the total dollar value of the adjusted base tax of the 2004 delinquency
existing on July I, 2005 and not less than thirty percent (30%) of the aggregate
delinquent tax roll each twelve months. FIRM agrees to collect, between July 1, 2006
and June 30, 2007, not less than sixty percent (60%) of the total dollar value of the
adjusted base tax of the 2005 delinquency existing on July I, 2006 and not less than
thirty percent (30%) of the aggregate delinquent tax roll each twelve months. FIRM
agrees to collect, between July I, 2007 and June 30, 2008, not less than sixty percent
(60%) of the total dollar value of the adjusted base tax of the 2006 delinquency existing
on July 1,2007 and not less than thirty percent (30%) ofthe aggregate delinquent tax roll
each twelve months. Furthermore, should the CITY invoke the option to extend this
contract beyond June 30, 2005 as prescribed in Section 12, then the FIRM agrees to
collect between the July 1 and subsequent June 30 time 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 existing on July I of each
respective year and not less than thirty percent (30%) of the aggregate delinquent tax roll
each twelve months. 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 Ten Thousand Dollars ($10,000.00) or,
at the option of CITY, FIRM shall pay CITY the sum of Ten Thousand Dollars
($10,000.00) on or before August 15 of the year it fails to collect the minimum amount
specified herein.
18. 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.
Reque" fo, Pmpo,"1 #3335
DeI;nquent Tax ColiecHon Attorney
19. ACCEPTANCE OF EMPLOYMENT
In consideration of the terms, covenants and mutual agreements 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 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 $ I .00 and the filing of such cause of action shall be
considered a material breach of this Contract.
22. AMBIGillTY
Any ambiguity within this Contract shall be liberally interpreted in favor of CITY.
23. ASSIGNMENT
The rights and responsibilities of CITY under this Contract may be assigned by the
City Council to another governmental unit in Denton County without approval of FIRM. It
is understood and agreed that this is a professional 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 FIRM to another law tiqn or collection agency without written approval
of the assignment by the City Council.
24. 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 liability, claims, 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
injury, 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 this Contract.
Nothing in this Contract shall be construed to create a liability to any person who is
not a party to this Contract, and nothing herein shall waive any of the parties' defenses, both
at law or equity, to any claim, cause of aC\ion, or litigation filed by anyone not a party to
this Contract, including the defense of governmental immunity, which defenses are hereby
expressly reserved.
R'qu," fo, Pmpo,"' #3335
DeUnqu,nt Tax Colle"'on Attorn,y
25. INSURANCE
During the performance of the services under this Contract, FIRM shall maintain the
following insurance with an insurance company licensed to do business in the State of Texas
by the State Insurance Commission or any successor agency that has a rating with Best Rate
Carriers of at least an A- or above:
Professional Liability Insurance with limits of not less than $1,000,000 annual
aggregate.
The FIRM shall furnish insurance certificates or insurance policies at the CITY's
request to evidence such coverages. The insurance policies shall name the CITY as an
additional insured on all such policies, and shall contain a provision that such insurance shall
not be canceled or modified without 30 days prior written notice to CITY and FIRM. In
such event, the FIRM shall, prior to the effective date of the change or cancellation, serve
substitute policies furnishing the same coverage.
26, EXHffiITS
RFP #_attached hereto as Exhibit "A" and the FIRM's response to the RFP
attached hereto as Exhibit "B" are incorpo~ated herein as if set forth at length and made a
part hereof. The provisions of Exhibit "A" and Exhibit "B" shall set forth obligations and
duties of the FIRM to the extent that they do not conflict with other provisions set forth in
this Contract, which contractual provisions shall control.
27. ARBITRA TIQN AND ALTERNATE DISPUTE RESOLUTION
The parties may agree to settle any 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 resolution arising out of or relating to this Contract, involving
one party's disagreement, may include the other party to the disagreement without the other's
approval.
28. ENTIRE AGREEMENT
This Contract, consisting of - pages and - exhibits, constitutes the complete and
final expression of the agreement of the parties, and is intended as a complete and exclusive
statement of the tenns of their agreements, and supersedes all prior contemporaneous offers,
promises, representations, negotiations, discussions, communications, and agreements
which may have been made in connection with the subject matter hereof.
29. 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.
Req""t fo, Pmposal #3335
Dehnquent Tax Collection Attorney
30. DISCRIMINATION PROHIBITED
In perfonning 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.
31. 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. FIR~ shall inform the CITY of any conflict of interest or potential conflict
of interest that may arise during the term of this Contract.
B. All services required hereunder will be performed by the FIRM or under its
supervision. All 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.
D. FIRM will have, or will establish, a Denton office by the date the delinquent
accounts are turned over to FIRM, and will provide a I -800 number, other toll-
free service, to its main office if same is not local to Denton: or the FRIM will be
required to provide at least one full time staff member of the FIRM to the office in
the City of Denton Tax Office. The FIRM shall pay rent for the space in an
amount of one thousand ($1,000) dollars monthly, adjusted annually based on
cpr. The City shall provide a working area and computer
32, 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.
33. 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.
This Contract may be terminated in whole or in part in the event of either party
substantially failing 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 mail, return receipt requested) of intent to tenninate and
setting forth the reasons specifYing the nonperfonnance, and not less than 30
calendar days to cure the failure, and (2) an opportunity for consultation with the
tenninating party prior to termination.
Reque" foc Pcoposal #3335
Delinquent Tax Collection Attorney
c.
If the agreement is tenninated prior to completion of the services to be provided
hereunder, FIRM shall immediately cease all services and shall render a final bill for
services to the CITY within 30 days after the date of termination. The CITY shall
pay FIRM for all services properly rendered and satisfactorily performed and for
reimbursable expenses to tennination incurred prior to the date of termination, in
accordance with Article 9 "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 furnished by FIRM pursuant to this Contract to the CITY on or before
the date of termination, but may maintain copies of such documents for its use.
34, 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 rights or obligations ofthe 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.
35. INDEPENDENT CONTRACTOR
FIRM shall provide services to C,ITY as an independent contractor, not as an
employee of the CITY. FIRM shall not have or claim any right arising /Tom employee
status.
36. MISCELLANEOUS
A.
The following exhibits are attached to and made a part of this Contract: Exhibit "A"
- Request for Proposals; Exhibit "ß"-FIRM's proposal.
ß.
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 directly
pertinent books, documents, papers, and records ofthe 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 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 . 1:lowever, nothing herein shall limit FIRM from
using other qualified and competent members of its finn to perform the services
required herein.
D.
FIRM shall commence, carryon, 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 is properly coordinated with related
work being carried on by the CITY.
Reque,¡ fm Pmpo'" #3335
Delioqueot Tox Collect;oo Attorney
E.
The CITY shall assist the FIRM by placing at the FIRM's disposal all available
information pertinent to the Projcct, including previous reports, any other data
relative to the Project, and arranging for the access thereto, and make all provisions
for the FIRM to enter in or upon public and private property as required for the
FIRM to perform services under this Contract.
37. TIME OF THE ESSENCE
Time is of the essence with respect to all matters covered by this Contract.
38. CAPTIONS
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 document on behalf
of FIRM.
WITNESS the signature of all parties hereto in triplicate originals this the
day of , 2005, Denton County, Texas.
CITY OF DENTON, TEXAS
MICHAEL A. CONDUFF
CITY MANAGER
ATIEST: .
JENNIFER WALTERS, CITY SECRETARY
BY:
Requc<t n" Pmpo"] #3335
Delinquent Tox Collect;on Attorney
APPROVED AS TO LEGAL FORM:
CITY ATTORNEY
BY:
FIRM:
BY:
.
.
.
.- -- . -
- - .- - -
Exhibit C
Purchasing Department
901-B Texas 51.
Denton, TX 76209
(940) 349-7100
RFP #3335
Request for Proposals For
Delinquent Tax Collection Attorneys
PROPOSALS DUE:
MAY 10, 2005
2:00 P.M.
Bid submitted by:
S/tuJ¡¿O cJ.-6U/2/Lor;tj)--/ s" L. L.,Ø
Company Name
4/12/2005:3:36 PM
.
.
.
Materials Managernent
901-8 Texas 5t.
Denton, TX 76209
(940) 349-7100
ADDENDUM #1
RFP #3335
Request for Proposals For
Delinquent Tax Collection Attorneys
. .-g.I.QS-Q.6J.~...--M-a-y~-Q,-2QQ-á--.._._. mm.......
2:00 P.M.
Proposal submitted by:
>~~B()~,)~ .
Company Name
.
Request for Proposal #3335
Delinquent Tax Conection Attorney
ADDENDUM #1
Addendum #1 to be returned with Bid Proposal
The following are changes to the bid specifications:
Replace attached pages 15-19 -Exhibit B-1 through B-5
Add attached Exhibit C - Five-Year Collections History
Add attached Sample Contract - Exhibit 0
.
NO OTHER CHANGES AT THIS TIME.
---.-.-...----
---'--""""--""-..--m_......- .-
This form shall be signed and returned with your bid,
;::::: ct~
Title: ~/ ~
Date: 11N¡ 05. ~c;;cš
,
.
... -.. -..---.
Request for Proposal #3335
Delinquent Tax Collection Attorney
.
EXHIBIT A-1
Page 10 of 19
NAME OF TAXING UNIT IO\C)r-j C't= I' LC'\, ',Cc!'- \,\,,\ 'r-:it> l ~GCÌ)
If the taxing unit or Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit. (Use
additional pages if necessary.)
$
$
$
$
$
$
$
$
c\ÿë). ;).,
$
$
$
$
\~<;:, rn,
$ ß \
$
$
$
6/30101 ì)å \0.
Name of Tax Assessor Collector: ")--no.,;", Me""'.> "-\ PI"..ì
Telephone Number: (Cì'-\ "'J 'è, '-IC, - :-,c, ()'::,
Fax Number: (C\<\ oì ?,LIC:I- ",<:õ:,ÇJ \
.
I, .:5/e,¡e /Î~};S,nc<..~ , am the Tax Assessor-Collector of the above named
taxing unit; do certify that I have reviewed the tax collection data giVen~. bO.V land that it is
correct. ~ ~-
Signatur -~_.
Date. ,j7&'/os
.
.
.
.
Request for Proposal #3335
Delinquenl Tax Collection Attorney
Page110f19
EXHIBIT A-2
NAME OF TAXING UNIT A (.ú',' 1.E \ I-,ì> (",CJ Ì)
If the taxing unit or Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit. (Use
additional pages if necessary.)
Name of Tax Assessor Collector: I:J\~\J\C M C'1<;'<':, !vi 1\ f\. "
Telephone Number: ~C\ L\~ ?"-IC, - '::,~~"::,
Fax Number: ""-\<::1 "'L\Ci-:-,~
L\ ":>3 '*'
$ ,
$
$
$
6/30/03
$ \0
$
$
$
6/30/02
6/30/01
I, ..5/eC/-€i. /;'¿~j í/'VI,a,"-- , am the Tax Assessor-Collector of the above named
~~~ir:~tunit; do certify that I have reviewed the tax collection data 9iV~: abJ:è'an~ that it. is
signatu~'.--
Date . .5ß;/¿)ú- .
Request for Proposal #3335
Delinquent Tax Collection Attorney
Page 120f19
.
EXHIBIT A-3
NAME OF TAXING UNIT LlT\C,-- ~'--\-.\. \ ':,~ ('=> 10)
If the taxing unit or Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit. (Use
additional pages if necessary.)
Name of Tax Assessor Collector: ~~ vé. \v\Cy'-)":> U i\" \
Telephone Number: (C\'-\('~ -;)'-\<\ - (-,"--,Cìc,
Fax Number: (C\'-I'~ ;:,'-\'\ - -;:,c,1:) 1
.
$
$
$
$
$
$
$
$
6/30/03
$
$
$
$
.
I, ~ -!eve fríbxS"'n7a/~ , am the Tax Assessor-Collector of the above named
taxing unit; do certify that 1 have reviewed the tax collection data given abo e-and that it is
correct. C
Signature
Date'
-'~'-
.
Request for Proposal #3335
Delinquent Tax Collection Attorney
EXHIBIT A-4
Page130f19
~¿h~~a~i~;~:~: ~~~:isa~ ~;t~c~o~~~:~r ~~:¡hI:o~;ìaXing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit. (Use
additional pages if necessary.)
Name of Tax Assessor Collector: ~~\¡~ \v\ç::,'::><::>H ^ W
;:~~~~~e~umber: ~~~~~;~~= ~~~~
.
$ <
$
$
$
$
$
$
$
$"1 \
$
$
$
6/30/01
I, -.:>ieve ~IJm¿:z/.~ , am the Tax Assessor-Collector of the abovenamed
taxing unit; do certify that I have reviewed the tax collection data given aboveàñd that it is
correct. Signatur~ ~~Þ-~~
Date - ~ ---=--
.
."-".'C~'..'"w~">-~,,,..-"-,"" .
Request for Proposal #3335
Delinquent Tax Collection Attorney
.
EXHIBIT A-5
Page14of19
NAME OF TAXING UNIT Uéi'-..-.-n:Ji'-..-:' \ 1::5ì) (~c:,)
If the taxing unit or Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit. (Use
additional pages if necessary.)
Name of Tax Assessor Collector: ~\<- \)"'-.. Me',,::>", \--\ " i'-..J
;:~~~~~e~:umber: t~~g~ ;~~~ ~~~~
.
$ ~
$
$
$
$'1
$
$
$
$
$
$
$
$
$
$
$
I, .5 /"'vé. /,4IS"..V7d:-.. , am the Tax Assessor-Collector of the above named
taxing unit; do certify that I have reviewed the tax collection data given abov'}>@d that it is
correct. ¿ ~
Signature ~ .Z~-
Date .5'"<;:: '" -
.
Reque" [0; Pcopo5'l #3335
Dehnq"nt Tax Col1ection Attorney
EXHIBIT B-1
.
NAMEOFTAXINGUNIT ¡-,,\,v,ì C3 \- F lO\,'K'-- ¡V\<:"\11\j\)
If the taxing unit of Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit.
(Use additional pages if necessary.)
Name of Tax Assessor Collector: '-)'" ,.Y Mo~¿'>\...\ AN
Telephone Number: (('''OJ -.,'-\ '\ - :, ::'0">
Fax Number: «:'\4(',) ;"'-10,- "'~C)\
2003 Tax Year FrY 2004
Amount of cumulative prior years taxes due as of
June 30, 2004 2003 & Prior Year Taxes Due
Amount of cumulative prior years taxes due as of
March 31, 2005 2003 & Prior Year Taxes Due
Reduction rate of cumulative tax roll (2003 & prior)
June 30, 2004 thru March 31, 2005
$ ~O\..;;\~<s~.«\"
$ 1"'1"'6, '-\ G~ . eo, l.,
,:9,
%
2002 Tax Year (FrY 2003\
Amount of cumulative prior years taxes due as of $ <;','4;'" '-\~'¡' \"::,
June 30,2003 (2002 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $ -a. '--\ Iç, l;> l.oC\ It::'
June 30,2004 (2002 & Prior Year Taxes Due)
Reduction rate of cumulative. tax roll (2002 & prior) ",'-1 l.,
June 30, 2003 thru June 30, 2004 %
.
2001 Tax Year (FrY 2002)
Amount of cumulative prim' years taxes due as of $ ~',)"';~<..\'--I. \l:\
June 30, 2002 12OO I & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $ \ \,,<::\ '-\ ~ 'ì . C)~
June 30,2003 (2001 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2001 & prior)
June_3O, 2002 Ibm June 30, 2003 l.o(,.~ %
2000 Tax Year IFrY 2001\
Amount of cumulative prior years taxes due as of $ '-\ ;j';:, " l" 0>. \ \"::>
-JunO-;>Q,-WQJ-(~QO.&-P-;ciøI-Y.:gar-"f-a"es Quo \ ....,. ......,.. .. .-,
Amount of cumulative prior years taxes due as of $\(,,~,""LI"=>.C"?:'
June 30,2002 (2000 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2000 & prior) l.o'-\ C\ %
June 30,2001 tbm June 30, 2002
1999 Tax Year (FrY 2000)
Amount of cumulative prior years taxes due as of $ ?>d.-l", \Of) ...~
June 30,2000 (1999 & Prior Year Taxes Due)
Amount of.cumulative prior years taxes due as of $ ë\ \ '--\ \ ()" Ie. \"':,
June 30,2001 (]999 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (1999 & prior) ?:J'-\ L\ %
June 30, 2000 thru June 30, 2001
.
I, ¿;~ié d r:JyV""'~, , am the Tax Assessor-Collector of
the above named taxing unit; do certify that I have reviewed the tax collection data given
above and that it is correct.
Signature ~Z"~. -
~ ,:,'~ Þ5'-
.
R'qoost fo' Pmpo,"1 #3335
Dolinqoent Tax Colk"ion Atlom,y
EXIllBIT B-2
NAME OF TAXJNG UNIT AC(,'\'L'i' \"=>\¡
If the taxing unit of Appraisal DisÌrict col1ects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit.
(Use additional pages if necessary.)
Name of Tax Assessor Collector: I:::t~-.J'é (\J\o'-,'::>\---\(\!'-.\
Telephone Number: (c\'-\Q) "",:>,-\0, -?:.c, oc"
Fax Number: (Ý'\Cè:) ;>"-Ie:.. - J.,'õ-,C) \
2003 Tax Year IFN 2004)
Amount of cumutative prior years taxes due as of $ :;~ ':> , ~ '-I '" \ '\
June 30, 2004 12003 & Prior Year Taxes Due)
Amount of cumutative prior years taxes due as of $ Cj" ,<:::'C\, >\ '-I
March 3 1,2005 (2003 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2003 & prior) '1". ~
June 30, 2004 thru March 3 1,2005 %
2002 Tax Year (fiN 2003)
Amount of cumutative prior years taxes due as of $ L\ l.":,,0".::;:' . O'l
June 30, 2003 12002 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $ ~l" ,l"S6. '\ \
June 30, 2004 12002 & Prior Year Taxes Due)
Reduction rate of cumu1ative tax roll (2002 & prior)
June 30, 2003 thru June 30, 2004 "'6<::0.'1\ %
.
2001 Tax Year IFN 2002)
Amount of cumulative prior years taxes due as of $ 'ê> \:':>, ~'i,."'>,-\
lune30, 2002 (2001 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $ \ <")1" ","%'\.:,'~
June 30, 2003 12001 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2001 & prior). [,.,C).:::'
June 30, 2002 tbru June 30, 2003 %
$ "' 'ì;"c::., \ \ . q~
.. .
$,,-\'-\,~o..ð,. ~
~'l.
%
1999 Tax Year(FN 2000)
Amount of cumu1ative prior years taxes due as of $ ",'Ic,'l'-\L.\. 0:::'
June 30,20000999 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $ 'lõ \~ I'l b'ì
June 30, 2001 (1999 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (1999 & prior) b~.!"" %
June 30, 2000 thru June 30, 2001
.
I, 61e.Æ'MóS:JYY7""'~'-~ , am the Tax Assessor-Collector of
the above nam~d taxing unit; do certify that I have Teviewed the tax collection data given
,b", 'H' "" i< ¡, COH"'. . ~. . ." .
SIgnature ~~-h~--
- ,~'-~k,. \-
Request fo, Pmposal #3335
Delinquent Tax Col1ection Attorney
.
EXHIBIT B-3
NAME OF TAXING UN1T LA l,,- CVA \ LAc.., \":-)"">')
If the taxing unit of Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit.
(Use additional pages if necessary.)
Name of Tax Assessor Collector: ~'""--- "-\CY",c" ,,-,1\ f\. J
Telephone Number: ('\<\ 0) 2:>'-\1:.\ - ê)"ò C'.;c,
Fax Number: (Ct-l"') 0 "Co, - è:,?:,C) \
2003 Tax Year (FrY 20041-
Amount of cumulative prior years taxes due as of $'ì\'-\,'-\"ì.L\û
June 30, 2004 12003 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $ ,,"t,Ic,Ioǡ::,. ~\
March 31, 2005 (2003 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2003 & prior) '-\":>.C\ %
June 30, 2004thru March 31, 2005
1999 Tax Year FrY 2000
Amount of cumulative prior years taxes due as of
June 30,2000 1999 & Prior Year Taxes Due
Amount of cumulative prior years taxes due as of
June 30, 2001 1999&PriorYearTaxesDue
Reduction rate of cumulative tax roll (1999 & prior)
June 30, 2000 thru June 30, 2001 <;:, %
I, .š ~</-€. ß'Ía .f1'V1CP~ , am the Tax Assessor-Collector of
the above named taxing unit; do certify that I have reviewed the tax collection data given
above and that it is correct.. ,~~:.{::;>,c"'-
Signature ----~---ç-Lf;,Þ.s--
.
2002 Tax Year FrY 2003
Amount of cumulative prior years taxes due as of
June 30,2003 2002 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of
June 30,2004 2002 & Prior Year Taxes Due
Reduction rate of cumulative lax roll (2002 & prior)
June 30, 2003 thru June 30, 2004
2001 Tax Year FrY 2002
Amount of cumulative prior years taxes due as of
June 30, 2002 2001 & Prior Year Taxes Due
Amount of cumulative prior years taxes due as of
June 30, 2003 2001.& Prior Year Taxes Due
Reduction rate of cumulative tax roll.(2001 & prior)
June 30, 2002 thru June 30, 2003
2000 Tax Year FrY 2001
=oun t'oTcumulati ve-prioryeaTs-taxes-d ne -as-of--
June 30,2001 2000 & Prior Year Taxes Due
Amount of cumulative prior years taxes due as of
June 30,2002 2000 & Prior Year Taxes Due
Reduction rate of cumulative tax roll (2000 & prior)
June 30,2001 thru June 30, 2002
.
$""1;0'1, v., " L\.
$ -:>,l,,'õ:, ,(YAy, .~ '\
s
%
."'\ì
$\,°""1:;1,>1.";:,.'-\
o<i:,<?, ~"D:,.
t¿-¡.
%
.--q'\"\,t'ct'T~-------- ------.---..
$ -a\.o'-\,~~\
c;,
%
$:;'1'\ ,L..\ '\10.3<'
$ ",;;l1. ,()?> \ 0\
.
R'q",st for Proposal #3335
D,linq",nt Tax Colk";on Attorney
EXHIBIT £.4
NAME OF TAXING UNIT L \:Y"'L'ë.- 'i::... ~I-À. \ '~D
If the taxing unit of Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate ofmultip1e taxing units, give the name of each taxing unit.
(Use additional pages if necessary,)
Name' of Tax Assessor Col1ector: "to¡. 'J, tJ\C',",<c' 1--\ f\N
Telephone Number: (Ct L\c:?\ '"L\. <J, - '" ':-:,c,c.,
Fax Number: (Ot'-\n):\,-\q. ",c,c-.., \
2003 Tax Year IFIY 2004)
Amount of cumulative prior years taxes due as of $ \ ¡d.C>k, 'ê:>'::>"1 """::0
June 30, 2004 (2003 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $ '-I 'i:"::> . """ \ Ie:,
March 31,2005 (2003 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2003 & prior) So¡.'"") %
June 30,2004 tbm March 31,2005 '
.
2002 Tax Year IFIY 2003)
Amount of cumulative prior years taxes due as of $ -'i:~ 'l \ I\G~.?'C\
JUIle 30, 2003 (2002 & Prior Year Taxes Due)
Amounl of cumulative prior years taxes due as of $ S"-:". ~ C\c:, .(",
June 30, 2004 (2002 & Prior Year Taxes Due) .
Reduction rate of cumulative tax roll (2002 & prior)
June 30, 2003 lhru June 30, 2004 ~Ic'l %
2001 Tax Year IFIY 2002)
Amount of cumulative prior years taxes due as of $ " d, \ , c" C\ \ ' lo 'ì
JundO, 2002 (2001 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $ è"" 8 ,C\ 101:\ ,o,c,
June 30,2003 (2001 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2001 & prior)
June 30, 2002 lhru' June 30, 2003 S;:s..() '%
'SI..I;-¡;-\"SD~:~-I:C--- ----.----------.
$ 3() Ie, ()7>,,\,",,--:::"
\.'~ %
1999 Tax Year !FlY 2000)
Amount of cumulative prior years taxes due as of $L\'-\\..o,~C>'~,""
June 30,2000 (1999 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $ C>..'ì'Õ:>\CJI..\';,. "",
June 30,2001 (1999 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (1999 & prior) ~"1> L\ %
June 30, 2000 tbm June 30, 2001
.
I, "::::I~.,<e j"V't,.'JS;'r>4'- , am the Tax Assessor-Collector of
the above named taxing unit; do certify that I have rez,. v'y¡ed tIP. é tax. collection data given
above and that ¡t IS correct. .-----d-r~»Z:Z<Z--h .--
Signature. ,.-;~i~c:__-
.
.
-----.--.---
.
Request for Proposo¡ #3335
Delinquent Tax CoUection Attorney
EXHIBIT B-5
NAMEOFTAXJNGUNIT\)~ I,-.::,,(Jf--) hD
If the taxing unit of Appraisal District collects for more than one taxing unit and the figures
shown below are an aggregate of multiple taxing units, give the name of each taxing unit.
(Use additional pages if necessary.)
Name of Tax Assessor Collector: ~~<;. \V\o c.,"" \--\ i\ N
Telephone Number: (C\,\Ç;;¡ ;,,-\O¡. :,,=>Cì'7,
Fax Number: (C\'-\6') c>"l\0¡.""'C>\
2003 Tax Year (FlY 2004)
Amount of cumulative prior years taxes due as of $ ,=>,Ic\-l,'-\C\~.">.~
June 30,200412003 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $ \ ,I..\O\,,-\:X"":\.:-c>t~
March 31, 2005 (2003 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2003 & prior)
June 30,2004 thru March 31,2005 ::, -::':'i3 %
2002 Tax Year IY2003
Amount of cumulative prior years taxes due as of
June 30,2003 2002 & Prior Year Taxes Due
Amount of cumulative prior years taxes due as of
June 30, 2004 2002 & Prior Year Taxes Due
Reduction rate of cumulative tax roll (2002 & prior)-
June 30, 2003 tbru June 30, 2004
$ <;',l.o:;'I, ),",0,-\,'1
$ -::',0'-\",'11::\0 ,çy~
\v, a
%
2001 Tax Year [FlY 2002)
Amount of cumulative prior years taxes due as of $ ,,:>,""">o'~,C"'-'\'-\'ì\
June 30,200212001 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $3, \~\\~c..ç'il
June 30,2003 (2001 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (2001 & prior) W. cr.")'
June 30, 2002 tbru June 30, 2003 %
2000 Tax Year FlY 2001
Amount of cumulative prior years taxes due as of
-un.,.;]D,2QOl :;WOO &--I'HOT :'leaF T.aX08-DuO-
Amount of cumulative prior years taxes due as of
June 30, 2002 2000 & Prior Year Taxes Due
Reduction rate of cumulative tax roll (2000 & prior)
June 30, 2001 tbru June 30, 2002
$ '--I . '1 "':J 1 <0., '=> "::. .
'::-J
$;;>','1::,""¡'"\0\<::>.
"-
.L %
1999 Tax Year IFIY 2000)
Amount of cumulative prior years taxes due as of $~,'-\\:,'-\)o.~":::,.,\(J
June 30, 2000 (]999 & Prior Year Taxes Due)
Amount of cumulative prior years taxes due as of $d,,'-\'l'ì\L\ð..\-"'~
June 30,2001 (]999 & Prior Year Taxes Due)
Reduction rate of cumulative tax roll (1999 & prior)
June 30,2000 tbru June 30, 2001 d.. 'I.. ~ %
I, ~,"<: ~J:JJ>"d-"'-- , am the Tax Assessor-Collector of
the above named taxing unit; do certify that I have reviewed the tax collection data given
above and that it is correct.
Signature
~¿?¿;>ç¿~
.;-~/':'r-
LAW OFFICES OF
SAWKO & BURROUGHS, LLP.
.
PROPOSAL FOR THE
TAX ATTORNEY CONTRACT
DELINQUENT PROPERTY
TAX COLLECTIONS
FOR
CITY OF DENTON
.
RFP #3335
SUBMITTED BY:
GREGORY J. SAWKa
and MARK A. BURROUGHS
SAWKa & BURROUGHS, L.L.P.
1100 Dallas Drive, Suite 100
Denton, Texas 76205
(940) 382-4357 office
Bid Due May 10, 2005, 2:00 p.m.
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS. L.L.P.
INTRODUCTION
COMPETITIVE ADVANTAGES OF OUR FIRM
. We are the only Denton County law firm capable and experienced in performing all tax
collections services in-house. WE KEEP LOCAL TAXPAYER DOLLARS LOCAL. We developed
all of our own software and are dependent on no one outside of Denton for our legal work.
Being a wholly local firm with strong commitments to this City and Region, we have a strong
personal stake in performing this contract in a superior manner.
Since we already collect for Denton ISO, there would be zero start-up time, as we are
ALREADY enforcing collections against the very same tax accounts. Adding the City of Denton to
our collections procedures, suits, etc. would be extremely efficient.
Further, we have unequalled access to information to aid us in enforcing collections against
area delinquencies without ANY transitions, delays or costs.
Our attorneys and staff are located RIGHT HERE. Any taxpayer, City Council mernber or
Administrator can get immediate, personal attention on any tax matter. No one else offers access
to expert tax attorneys right here in Denton. We have total flexibility to accommodate any
collections performance request made by the CITY OF DENTON without delay.
Our attorneys are not "circuit riders" attempting to service taxing units around the state as
our competitors do. Competitors, including the City's current tax law firm, with so called "local
counsel" retain all substantive cognizance, control and performance with the non-local firm.
. Since we are the cognizant attorneys and are focused only on this local area, we can work much
more closely with delinquent taxpayers, including but not limited to, making pay-out arrangements
and helping taxpayers to sort out the myriad of legal problems that often have caused the
delinquency in the first place. None of the City's current firm's legal work is produced here in
Denton, or even in Denton County.
The Texas Property Tax Code sets out the "rules of the game" for all tax collections
services across our state. All Texas tax attorneys must operate under these rules. What sets one
firm apart from another is the time and attention they give to their local accounts. All of our
attention is focussed here, not spread out all over the region or state. We have statewide
experience without the major negative of having to divert our attention to widespread, unrelated
taxing units as do all other competing tax firms, including the City's current firm.
Our tax statements mailed to taxpayers encompass 1illlegal costs and fees due. Virtually
all other tax attorneys' statements only show tax, penalty and interest, or no amounts at all. If court
costs, filing fees, citation costs and the like are also due, the taxpayer is forced to find these out on
their own. Not only does this impose an undue hardship on the average local taxpayer, this often
results in a failure to pay the amounts not appearing on those statements. The result is that the
Court will force a trial for court costs only.
. DELINQUENT TAX COlLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
Our attorneys have legal background in all areas of law necessary to optimize collections
and answer complex taxpayer questions, such as real estate, business, bankruptcy and corporate
law, We provider "turn-key" collections enforcement. We have even authored tax legislation and
. testified before the Texas Legislature regarding property taxes and other issues.
There is nothinq in tax collections performance that Sawko & Burroughs, LLP, cannot
do, and do better than any competing firm for services performed in Denton County, Texas. We
are the most aggressive, comprehensive tax collections firm providing service to North Texas.
Although we have statewide experience in tax collections, we have chosen to concentrate our
"",ioe, óght he", i, the Deolo' ""iO"nJ ¡J L n
~
~. }j1LJv-
.
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
Executive Summary
81.
Our Background
We have a long history of extremely successful collections services provided to a number
of different taxing entities statewide. Mark Burroughs began his tax collections work in the
Houston area in 1982, working for Huke & Burroughs, P.C. The law firm's senior partner
worked in property tax collections since the mid-1970s. (Lewisville ISD was Mr. Huke's largest
client at that time.) For efficient sake and to enable us to be more responsive to each of our
client's needs, we have concentrated our collections services the last 10+ years in North Texas.
Since all tax firms essentially offer the same services under the Tax Code, it is how these
services are rendered that is most telling. Further, we have worked many years with the Denton
Central Appraisal District, Denton County Tax Office, Denton County Sheriff's Department, the
District Clerk, District and other Courts, the Denton County Deed Records office and all other
supporting entities essential to efficient tax collections enforcement in Denton County. We have
maintained very positive relationships with all of these supporting entities, often going 'above
and beyond the call' to remove 'bottlenecks' (e.g. we often help prepare suit folders for the
District Clerk to expedite suit filings).
2.
Descriptive Literature
We have provided as part of our Proposal a thorough narrative describing many elements
of our ad valorem property tax collections services. We offer complete "turn-key" services at no
cost to the City, all in-house. In the Appendix to our proposal is an accounting from the Denton
. County Sheriff's Department listing all property tax foreclosures by all taxinq entities in this
County from 1987 to the present. Note: Of the 579 properties auctioned for back taxes in
Denton County since 1987, even though our firm has represented only one-third of all taxing
units and delinquent accounts, 63% (364 properties) were taken to sale by Sawko & Burroughs,
L.L.P. Although a tax sale is a last resort undertaken only after numerous attempts to resolve
the tax debt, this is a good indicator of the level of effort your attorneys are willing to engage in
to enforce collections. We receive no more attorneys fees for this highest level of effort than if
payment is received with one phone call or letter; but we feel that is vital that each property
owner take seriously their duty to timely pay their taxes. Only through filing suit, taking judgment
and foreclosure on some consistent basis will this purpose be fully effected. Taking judgment
and selling "dead-end" property is also the only way to avoid ultimately losing taxes through
statutes of limitation and putting them back on the paying tax rolls.
3.
Communications With City
This firm is available any time for communications with City staff and the City Council.
We are familiar with all key City personnel and already have established clear, open and direct
lines of communication with all requisite parties.
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, L.L.P.
4,
Overview of Services (Some Unique)
A. This firm performs every element of tax collections legal services as authorized by
. law: mass mailing, telephone communications, in-office taxpayer visits with Tax Attorneys here
in Denton (unique to our bid), deed research, probate research, assumed name and entity
research, site visits, lawsuit filings (most by any bidding law firm), bankruptcies, judgments,
appellate work, seizures, reporting services, advice services, etc.
B. Sawko & Burroughs, L.L.P., at no cost to any party (without any attorneys fees
unless suit is filed), offers to aggressively pursue current-year delinquent personal property and
mobile home accounts between February and July 1, the latter being the date other law firms
begin all such collections activity (as attorney's fees only then automatically apply). We do this
to engender maximum early collections of accounts, soon after they go delinquent, on those tax
accounts that by definition are mobile and might be permanently lost due to move-out, closure,
bankruptcy, etc. Collaterally, real property also owned by these taxpayers are often paid at this
time.
C. Our tax statements are the most "taxpayer friendly" in that (1) they are sent out
from our local offices, not from San Antonio, Austin or elsewhere as is our competition; and (2)
our statements list all costs due. Other tax firms avoid the great deal of time, expense and
attention we employ to keep up with court and other costs due and so inform the taxpayer. Our
competition merely instruct the taxpayer that other legal costs may be due along with the taxes
their letter reflects. This lack of effort routinely leads to the unfortunate situation that the taxes
are paid but lawsuits are continued for unpaid court costs only.
. D. We simply do more legal work, based upon numbers of accounts, to enforce
collections. We perform tremendous amounts of title research, file suits, take judgements and
go to foreclosures (when all else fails) more than other, tax firms. Our profit margin may be
smaller as a result, but our results are at the highest levels. We do this, of course, ever mindful
of what our taxing unit clients want in the nature of collections services.
E. Everything that we do is with the utmost respect and fair treatment of taxpayers.
We live and work in Denton and are very mindful of the political image we cast as
representatives of our City. We have personal knowledge of MANY of the businesses and other
taxpayers falling delinquent because we live here. This gives us a great advantage in
communications, expertise and protection of our taxing unit clients in our collection activities.
F. No tax firm has greater local knowledge and expertise than do we. We are able to
cater our services to suit your changing needs and priorities because we are centered right
here. Your satisfaction is most important to us because we live and work here, and each of our
local clients represent an important percentage of our work. Since we depend on you for more,
you can expect and will receive more from us.
G. We have excellent collections rates and high levels of client satisfaction, primarily
based in and around Denton County.
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
H. We are local attorneys performing all of your collections enforcement services in
house. Our main competitors either have no local legal presence or are Denton County law
. firms, which must subcontract out the essential tax collections services to non-local tax firms.
Either way, money, control, expertise, jobs and property tax management flow out of the local
area. Sawko & Burroughs, L.L.P. is located at 1100 Dallas Drive, Suite 100, Denton, Texas
76205, where we staff three attorneys and ten staff members.
.
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
TABLE OF CONTENTS: DELINQUENT TAX COLLECTIONS SERVICES
I.
.
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
II.
III.
IV,
A.
B.
C.
8V.
VI.
VII.
ENFORCEMENT PROGRAM ....................................'..,........ ,........
Approach to Superior Service ............... ....................
Computer Hardware and Software .......................................
Communicating with Taxpayers ....................................
Collection Letters and Notices ..............................................
Research .................................................................................
Working with Taxpayers .....................................................
Lawsuits .....................................................................
Judgments/Foreclosures "" .................................
Tax Warrants/Enforcement ...................................................
Bankruptcies .......................................................................
RESUMES .......................................................................................
REFERENCES........................................................................
PROGRAM POINTS ........................................................................
Compensation .......................................................................
Reports and Appearances ....................................................
Specialization/Expertise ........................................................
OTHER POINTS GERMANE TO OUR PROPOSAL .......................
PROPOSED CONTRACT FORM
APPENDIX
A. CITY OF DENTON ACCOUNT ANALYSIS............................
B. COMPREHENSTIVE TAX FORECLOSURE ACCOUNTING-
ALL ATTORNEYS (1987-2004)
C. SAMPLE TAX WARRANT/SERVICE FORMS
. DELINQUENrTAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, L.L.P.
Page
1
2
3
5
6
7
8
9
10
11
12
13
24
27
28
28
29
30
.
I.
DELINQUENT TAX COLLECTIONS
.
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
PAGE lof32
ENFORCEMENT PROGRAM DELINQUENT TAX COLLECTIONS
ENFORCEMENT PROGRAM
A.
.
OUR ApPROACH To SUPERIOR SERVICE
The guiding principle behind our program of collections is to get the taxes paid at the
earliest possible time, with the least cost to the taxpayer, and without ê.DY cost to our taxing unit
clients. We have accomplished this goal with consistently excellent results for our tax clients since
we began our efforts in Denton County in the 1970's starting with lewisville LSD. Further. our
collection success is accomplished while treating taxpayers with respect, thus minimizing taxpayer
angst.
We have acquired and developed over the years of representing taxing entities all the
required hardware, software, office staff, procedures and highly specialized know-how to
accommodate you as a City operating in Denton County. We understand that Tax Collection takes
a great commitment of time, financial resources. personnel and many other specific elements to
create a successful volume tax collections law practice. We undertook this commitment decades
ago when we made tax collections a primary area of specialty. The fruit of our knowledge and
history of collections experience in the area is unsurpassed by ê.DY competing tax collection law
firms. Although we have extensive statewide tax experience, we have concentrated our tax
practice in Denton and Cooke Counties. We have established close working relationships with the
County Courts. Tax Office and Appraisal District personnel. and all the various administrative and
enforcement personnel vital to an effective tax collections practice. There is no substitute for this
background and experience in working with collections enforcement personnel locally. Our
collections procedures have been catered to accommodate the resources, nuances and
. idiosyncrasies extant in this community.
Having gained experience representing taxing units across the state for over 20 years as a
specialty. we have been able to learn and employ a complete array of collections techniques. In
this way we are able to approach collections in a manner that will accomplish the highest
collections rates, and we avoid making the mistakes history has taught us to avoid. Ad valorem
property tax collections is a highly specialized field of legal practice. A non-specialist attorney
simply cannot perform this work as efficiently and successfully as one who has devoted a career to
this area of work. No other local attorney(s) are qualified to perform these services, including "local
counsel" used by some of our competitors. Because of a long history of tax collections experience.
we are able to take action on thousands of delinquent accounts while simultaneously devoting the
time necessary to address individual taxpayer problems and the numerous exceptions to each rule
of law. It is absolutely critical to an effective collections program to handle each delinquency with
utmost speed and efficiency. It is our speed and efficiency which allow us to process all delinquent
accounts in an equal and uniform manner (as the Tax Code and Texas Constitution require), rather
than merely working on a few, "cream-of-the-crop" type accounts.
Finally, since we are a local Denton County law firm, all fees paid for these legal services
will be kept in Denton County. If equivalent services are available locally, it would strongly
benefit the entire community to choose such a local source.
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
PAGE20f32
B,
COMPUTER HARDWARE AND SOFTWARE
1. HARDWARE AND SUPPORTING EQUIPMENT
.
We have 15 complete computer work stations designed to operate the delinquent tax
collections program. These, in turn, are tied into a network supported by hard drives capable of
maintaining records for and processing hundreds of thousands of undivided delinquent accounts,
including suit information, payment agreements, telephone contacts, histories, etc. This
networked computer server also operates as a back up to support the collections program. The
aforementioned stations are fully integrated but independently operated computer systems, each
capable of performing any task in our collections work. This enables various tax functions, e.g.,
printing, file maintenance and inquiries, to take place at the same time as well as to provide
redundant back-up systems in cases of emergency, etc. Our systems are highly efficient and have
been adapted to accommodate our software so as to provide the most efficient data processing
support practicable.
In addition to the crus, we employ laser printers to accommodate the various types of
information dissemination required. We have redundant printing systems also in order to avoid
delays for hardware maintenance and repair, not to mention accommodating simultaneous print
functions, which is very important during times of mass mailings and other large printings.
Other supporting equipment includes scanners, a tape reader for converting Tax Office data
transfers by tape, drives for reading cassettes, disks, an automated folding machine to
accommodate mass mailings, an automated postage metering and envelope sealing machine,
several copy machines and other support equipment. We employ fax/modem equipment in our
. computer system to assist in Secretary of State, directory, Court docket and other research to
which we are linked. We are linked to various bankruptcy courts for electronic filings, bankruptcy
records research, etc.
Our computer system is complete in every way to support instantaneous and
comprehensive tax collections services. No other law firm offers more in the way of tax collections
legal enforcement utilizing computer support than does Sawko & Burroughs, LLP. We have
made a large, continuing commitment to maintain this level of collections sophistication.
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKQ& BURROUGHS, L.L.P.
PAGE30f32
2. SOFTWARE
No property tax law firm has as comprehensive software to support collections as does
Sawko & Burroughs, LLP. We send out complete delinquent tax bills to taxpayers for every
. mailing. No other competing law firm provides taxpayers complete tax information including tax,
penalty and interest, court costs, legal description and other explanatory information. This greatly
simplifies payments and reduces taxpayer misunderstanding.
We have ourselves developed the software programs designed exclusively by and for us to
perform tax collections services for Denton County taxing units. We have adapted and fine-tuned
this program over the years at great expense in order to provide efficient, comprehensive and
versatile functional support of our legal enforcement techniques. Our software readily provides for
maintenance and updates for all subject delinquent accounts. Expeditious and reliable accounUfile
maintenance is the most important aspect of our computer processing in tax collections due to the
fact that it represents the greatest commitment of time and labor on a per day average over any
other aspect of this volume collections practice.
Our software provides for printing of tax statements which include all relevant Tax Office
information identifying the account, the property, the owners, the base tax, year(s) of delinquency,
penalties and interest calculated for any particular month, attorney's fee calculation, all lawsuit
information, all filing fees and other costs of court, lienholder information and special notations
made regarding the account. As information changes, e.g. changes in ownership, owner's
address, partial payments, bankruptcy, suit filing, etc., we make corresponding changes in our
database. Additionally, our database structure is flexible, allowing us to add fields for new types of
information to be kept with ease. In many instances, our account information may be more
comprehensive and up to date than that of the Tax Office itself.
. In addition to the day to day processing and file maintenance functions of our software, we
are capable of generating many varieties of reports based upon the data on file. Since the record
of payment, deletions, property descriptions and totals of outstanding tax are wholly dependent on
the City Tax Office, reports on these areas are obtained directly from the City Tax Office. Again,
we are capable of presenting some reporting services to the CITY OF DENTON that the Tax Office
does not offer, such as breakdowns of real property, business personal property and mobile home
delinquencies, listings of accounts by amount of delinquency, legal processing, status of accounts,
etc.
We retain local software programmers with background in our existing programs to support
updates to software (to take advantage of advances made in the computer industry), as well as to
overcome any problems encountered in this area per special requests for information and
collections processing that our taxing unit client might make. Again, our size gives us a
tremendous advantage in that we are large enough to afford only the best in the way of software
upgrades, yet we are small and concentrated enough regionally to adapt to whatever our clients
need (whereas large tax firms respond only to "big fish" clients and cannot economically adapt to
the needs of each one of their clients).
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS. L.L.P.
PAGE40f32
C,
COMMUNICATING WITH TAXPAYERS
It is our highest priority, if the delinquent taxes are not immediately paid, to establish actual,
open communication with delinquent taxpayers. No "statewide" firm can match our commitment in
. this regard in that any taxpayer can speak directly to the tax attorney on a routine basis. NO
OTHER LAW FIRM provides expert tax attorney access right here in Denton. We offer the
following taxpayer contacts as part of our daily Denton services:
.
.
.
.
multiple written communications
attempts to make contact by telephone
induce a response by filing suit and sheriffs citation
personal, face to face contact
Since the remedies available to force collection of taxes are so onerous and devastating to
the taxpayer, we take great strides to fully inform each taxpayer of their responsibilities regarding
the property tax due, the available sources of information if a question, misunderstanding, or
potential error exists, and what upcoming legal action is scheduled so that the taxpayer has every
reasonable opportunity to resolve their delinquency at the earliest time and prior to attachment of
additional legal and other costs.
.
Further, if taxpayers, Tax Office or City officials on any level wish to speak directly to an
attorney to answer a question or clarify issues, etc., the attorney does and will continue to make
himself personally available for such calls. Since our staff is so well acquainted and experienced in
Denton County collections, most questions can be answered by those cognizant staff members.
Our principal office is located at:
1100 Dallas Drive, Suite 100, Denton, Texas
Additionally, we offer the following toll-free telephone number to accommodate non-local
taxpayers (which encompass many on the delinquent tax roll) in answering their questions
regarding delinquencies: 1-800-499-7477. Our internet web site is www.dentonlawycrscom and our e-
mail address for tax services is taxes@dentonlawyers.com.
. DELINOUENT TAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, L.L.P.
PAGE 50f32
D.
COLLECTION LETTERS AND NOTICES
We precede every significant step in legal processing, e.g. before the filing of a lawsuit,
issuance of sheriffs citation, scheduling of trial, etc., with a courtesy letter or notice (sent at our
. expense, of course). Although the Texas Property Tax Code does not require such preliminary
contact by your attorney, we have adopted the approach that more attempted contacts are always
better than fewer such attempts. It should be noted that we follow this same pattern even on low
dollar delinquencies where often the attorney's fee may be less than the mailing costs alone.
Although this is true, we do not discriminate against larger accounts by concentrating exclusively
on them while ignoring other accounts simply due to their size of delinquency. We make a great
effort to maintain an even-handed approach so as to convey to the public, on your behalf, arigid
rule of fairness in our collections program. The success of our collections program and the high
volume of actual collections we have achieved allows us to average out our expenses over the
many accounts being collected.
Our letters and notices often change yearly to reflect changing circumstances within the
area. Our program is such that we maintain complete flexibility to adapt to your particular needs at
any given time. And given that we perform our tax services in Denton and Cooke Counties only,
we can devote 100% of our attention to locally changing needs.
All letters, notices and tax statements that we send out are generated internally without
reliance on the Tax Office or other entity to provide same to Us. This allows for immediate
processing of information mailings and responses to taxpayer inquiries. It further allows us to take
immediate legal action on any given account(s) no matter the complexity of such action and no
matter the availability of Tax Office or other sources of information. Such independence is
essential to efficient performance of tax collections functions.
. We maintain a close working relationship with the Tax Office, especially where mass
mailings are concerned. No such mailings are sent without first notifying the Tax Office of the
numbers involved and the content thereof. In this way we can adjust the timing or other
circumstances surrounding the mailing so as to avoid scheduling conflicts and other coordination
problems.
It is of particular importance to the research area of our work that your attorney possesses a
background in real estate law, business and corporate law, and even oil and gas law. Otherwise, a
great deal of time and effort might be wasted attempting to determine who is actually an interested
and/or responsible party on a delinquent account. Ascertaining current interested parties and
contacting them is the surest way of securing a prompt payment of delinquent taxes.
Costs of our research are never passed on to our taxing unit client, and are generally borne
by us. If a lawsuit is filed, it is possible to collect the reasonable costs of research directly from the
taxpayer(s) involved as a separate expense. The charge assessed a suited account for research
is kept at a minimum and is usually well below market cost.
. DELlNQUENTTA)( COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, LLP.
PAGE60f32
E.
RESEARCH OF DELINQUENT ACCOUNTS
An absolutely critical element of our collections program is our research of delinquent
accounts. We know that if all interested, responsible parties are fully informed of their tax liability
. on any particular account, this usually results in payment of the tax. It is for this reason that we
place a heavy emphasis in our program on property account research.
The goal of our research is identification of the names and addresses of all true owners of
the property subject to the tax, all lienholders to the property, and all other interested parties to the
subject property (e.g. heirs, corporate officers, former owner(s) if owned during the year(s) of
delinquency, etc.).
The steps taken in our research routines include, but are not limited to:
1.
2.
3.
4.
5.
6.
8 7.
8.
Use of mailings to identify bad addresses and incorrect ownership information.
Obtaining updates from the Denton County Appraisal District and/or City of Denton
and/or Denton County Tax Office(s).
Searching telephone directories for new information.
Review of County Plat Office, Appraisal District records, County Deed Probate and
District Court records foravailable information from lienholders to heirs.
Personal contacts with neighbors, lienholders, Tax Office and other personnel who
may be familiar with the subject owner(s) of the property.
Contacts with closing agents, attorneys or other parties reflected in the last title
transfer of record.
Contacts with the Secretary of State, Comptroller or other record-keepers, usually on
businesses or business accounts.
Contacts with oil & gas production companies to determine ownership of taxable
mineral interests through updated division orders, etc.
9.
Internet public data filings and directories
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
PAGE70f32
F,
WORKING WITH TAXPAYERS TO AvOID SUIT
The filing of lawsuit obligates the property owner to pay additional costs directly related to
. the suit. Together with the embarrassment factor, potential effect on credit, and risk of loss of their
property through foreclosure, the impact of a suit filing can be great on the taxpayer as well as the
property burdened with the tax lien. It is for this reason that we endeavor to resolve the account
prior to filing suit. Since taxing units are themselves exempted from being assessed the costs of
suit, however, there is no significant "cost" to you as our client in filing a tax suit.
At all steps in our collections process, we strongly encourage taxpayers to contact us or the
Tax Office prior to filing suit. Our policy, unless directed otherwise by our taxing unit client, is to
work with taxpayers who do communicate with us to help accommodate any reasonable
arrangement to pay their overdue taxes. The penalty and interest continue to accrue on any
unpaid balances, however, so that the taxing unit does receive an offsetting benefit when a
workout over time is arranged.
The Tax Office, of course, may enter into payment plans with taxpayers under certain
circumstances. We generally have no objection to such plans. Our intended close working
relationship with the Tax Office will include daily communications which help avoid any conflicting
policies regarding payout arrangements being made for any particular delinquent account.
Again, our overriding goal is to collect taxes as quickly and as "painlessly" to all concerned,
not to sue and foreclose upon taxpayers.
If a payment plan is breached, however, we take immediate legal action against the
. offending delinquent account. We do make this fact known to the taxpayer before we arrange to
accept installment or other time payments.
. DELINOUENT TAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, L.L.P.
PAGE 80f32
G.
PURSUING LAWSUIT
In order to achieve our primary goal of maintaining high rates of tax collection, our
. collections efforts must be taken seriously. The objective is to make payment of property taxes the
top priority of the responsible property owners. To achieve this result, we must and do follow
through with the filing of lawsuits after reasonable alternatives thereto have bèen exhausted.
At anyone time we have several hundred tax accounts under suit in Denton County District
Court. It is expected that the great majority of these accounts will pay their taxes prior to judgment.
Still other cases will be abated for bankruptcy of the property owner or due to receipt of tax deferral
and abatement on the homesteads of elderly persons. In a few cases, even though forced to file a
lawsuit, we will agree to delay legal processing pending a payout over time given a compelling
reason to do so. In the final analysis, however, judgment will be taken if no other result is
reasonably forthcoming.
If the CITY OF DENTON wishes for us to pursue either a more or less aggressive approach
to collections at any particular time, we have virtually an unlimited capacity to initiate or otherwise
alter our volume legal processing on YID. short notice. We encourage your input as to the level of
services and amount of formal legal activity being undertaken on your behalf. This activity can take
the form of any of the various collections techniques authorized by the Texas Property Tax Code. .
Of course, notices would already have been attempted before suit was instituted and
additional notices are attempted thereafter before each subsequent step in legal processing. We
strongly believe in providing taxpayers every reasonable opportunity to pay their account(s) before
attachment of cumulative court costs.
.
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
PAGE90f32
H.
OBTAINING JUDGMENT AND FORECLOSURES
The final two steps of our standard program of legal processing are: 1) proceeding to trial to
obtain a judgment against the subject property and its owner(s) and 2) conducting a foreclosure
. sale of the property, as may be necessary. These are the two most exhaustive and expensive (to
the law firm) steps (aside from appeals, which are extremely rare, and some bankruptcy workouts)
undertaken by tax law firms. As stated elsewhere herein, we are the most aggressive collections
firm in following through on legal work for our tax clients.
A property tax foreclosure has the force and effect of divesting the ownership interest of a
delinquent taxpayer, even if homesteaded, and has the power to pre-empt a "first" mortgage lien,
any other voluntary lien of record, even an IRS tax lien. For this reason, we view such a
foreclosure as a final alternative to be taken only when no other means to induce collections is
evident. Even so, we have foreclosed and sold property on the "courthouse steps" for back taxes
on many occasions over the years. Very rarely, however, are properties actually sold for taxes that
have any improvement or persons residing upon same.
It should be noted that, at least in some instances, tax foreclosure may be the only realistic
alternative to clearing title on a property or to otherwise take an idle property and transfer it to
others who will once again make the property productive. Such activity, then, achieves a
significant public good over and above collecting the taxes accrued. In any event, it is our intent to
pursue judgments, foreclosures and similar collections techniques with caution and with the input
of the City and its Administrative staff to the greatest extent possible.
.
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, L.L.P.
PAGE 100f32
I.
SEIZURES BY TAX WARRANT AND OTHER ENFORCEMENT TECHNIQUES
This firm is well versed in all methods of enforcing collection of property taxes authorized
under the Texas Property Tax Code, and has actively utilized them from time to time in Denton
. County. Among these enforcement techniques, we have performed:
1.
Filing of lawsuits and conducting of foreclosure sales of property per §§33.41 et seq.
and 34.01 et seq. of the Tax Code;
2.
Conducting seizure of personal property pursuant to tax warrants issued under
§33.21, et seq. of the Tax Code;
3.
Pursuit of secured, priority claims in Bankruptcy Court per §507(a)(7) of the
Bankruptcy Code;
4.
Obtaining division orders and directing reallocation of same to provide for payment of
delinquent taxes on mineral interest; and
5.
Tracing of proceeds of property sold by a former property owner or lienholder in a
distress sale.
The use of tax warrants to seize the personal property of a delinquent taxpayer is probably
the most severe, and most immediately effective, collections technique available to a taxing unit.
When used correctly, such a seizure, although sparingly employed, can generate a great deal of
collections as well as increased respect for tax collections enforcement. However, due to the
. objective harshness of this collections tool, it is one that we intend to take only in appropriate
circumstances and with as much prior input of our taxing unit clients as possible.
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
PAGE I lof32
J.
BANKRUPTCY SERVICES
We currently handle hundreds of delinquent property accounts now under bankruptcy in
Denton County. As a general rule, base taxes survive bankruptcy. Part of our collections
. service encompasses the filing and pursuit of claims in Bankruptcy Court. Personal property
taxes of a bankrupt taxpayer are often only recoverable through the Bankruptcy itself, as
personal liability can be cut off and the property taxed may become untraceable.
We perform all requisite bankruptcy representation concerning property taxes as part of our
basic service to the City. It is a fact that very often no attorneys fees are paid out on bankrupt
accounts. We undertake this work without compensation as a general cost of doing the City's
business.
We receive daily batches of bankruptcy filings, often totaling dozens of documents. Each of
these must be reviewed, the impact on tax claims analyzed, and a course of action, if any,
prescribed and initiated by the Tax Attorney. We perform any required appearances, motions,
responses, objections and other actions for pursuit and preservation of your tax debt. For these
reasons, a background in bankruptcy law is very critical in tax collections work. Our bankruptcy
experience dates back to 1982 with respect to property tax collections.
.
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
PAGE 120f32
.
II.
RESUMÉS
.
. DELINOUENT TAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, LLP.
PAGE 130f32
SAWKO & BURROUGHS, LLP.
ATTORNEYS AT LAW
The attorneys of Sawko & Burroughs, LLP, are proud to offer professional legal services
. of the highest quality. We are committed to keeping pace with the increasingly complex needs of
our taxing jurisdiction client base.
Our offices incorporate the latest advances in management and office technology, including
modem; CD Rom; laser printers; high-volume dot matrix printers; scanning capacity, internet
access, and a fully networked computer system wherein each employee has their own computer
terminal. Specifically in the area of delinquent property tax collections, the firm utilizes software
that we ourselves specially developed to accommodate legal processing of taxes in Denton
County. Our software is proprietary and Windows based. We encourage the development of
expertise in areas of practice according to each attorney's individual interests and talents. In
addition, Sawko & Burroughs, LLP. has committed itself to community involvement and
development. The following briefly summarizes both professional and community involvement of
key members of our firm.
Current Make-Up of Firm (we are an equal opportunity employer):
Gender
25% male
75% female
.
Ethnicitv
17% minority (includes one African-American and one Asian-Indian)
83% Caucasian
All of our office staff and attorneys are available for and perform services for our tax
clientele, with varying percentages of time commitment. Since all of our taxing units are located in
the northern Metroplex, we do not allocate personnel by taxing units or region. At this time the
Firm employs a total of 12 persons, with three full-time attorneys (plus one "of counsel", Burt
Solomons, who is not counted in our breakdowns due to his "as-needed" work status) who are
available in Denton to provide services for the City contract. The Firm currently represents 13
other taxing unit clients, all in Denton and Cooke Counties.
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, L.L.P.
PAGE 140[32
MARK A, BURROUGHS
MARK A, BURROUGHS received his Bachelor of Business Administration for Select
. Students degree from Stephen F. Austin State University and his law degree from the University of
Texas School of Law. He is licensed to practice in all Texas Courts, the United States District
Court for the Northern District of Texas, the United States Court of Federal Claims and the United
States Court of Appeals for the Federal Circuit. Mr. Burroughs is a member of State Bar of Texas,
Denton County Bar Association and the U. S. Court of Federal Claims Bar Association.
He
primarily practices in the areas of real estate, construction, general business and property tax law.
Mr. Burroughs is an extremely active member in the Denton Community, in which he lives
with his wife, Diana. He has two children, ages 12 and 14. Not only is Mr. Burroughs active in the
organizations and committees on which he serves, he is often either in a leadership role or is
otherwise a significant contributor to the good works of same.
Among the community
organizations and committees in which Mr. Burroughs has participated are:
DENTON CITY COUNCIL, COUNCILMAN AT LARGE
MAYOR PRO TEM
. DALLAS REGIONAL MOBILITY COALITION REPRESENTATIVE
(RTC)
NORTH TEXAS CLEAN AIR STEERING
COMMITTEE
REGIONAL TRANSPORTATION COUNCIL (DRMC)
DENTON ROTARY CLUB
PAST PRESIDENT
DENTON PUBLIC SCHOOLS FOUNDATION,
PAST PRESIDENT
JUVENILE DIVERSIONARY SERVICES OF DENTON, INC.
BOARD OF DIRECTORS (4 YEARS)
CUMBERLAND PRESBYTERIAN CHILDREN'S
HOME
PAST PRESIDENT
CABLE T.V. ADVISORY BOARD OF DENTON
PAST CHAIRMAN
PARTNERS IN MOBILITY (DALLAS AREA)
KERA - PUBLIC BROADCASTING
BOARD OF DIRECTORS
GREATER DENTON ARTS COUNCIL
BOARD OF DIRECTORS
DENTON HUMANITARIAN ASSOCIATION, INC.
BOARD OF DIRECTORS
LEADERSHIP DENTON
GENERAL CHAIR (2 YEARS),
PROGRAM CHAIR, GRADUATE
DENTON CHAMBER OF COMMERCE
EX-OFFICIO DIRECTOR
NORTH TEXAS CLEAN AIR COALITION
(President-Elect)
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS. LL.P.
PAGE 150f32
GREGORY J. SAWKO
Gregory J. Sawka received his Bachelor of Business Administration in Financial
. Management from St. Mary's University with honors and his law degree from St. Mary's University
School of Law. He is licensed to practice in all Texas Courts, the United States District Court for
the Northern District of Texas, the United States District Court for the Eastern District of Texas, and
the Texas Supreme Court. He practices in the areas of personal injury, business law, property tax,
insurance, employment, governmental and civil trial litigation.
Mr. Sawko is a member of the
Denton County Bar Association, State Bar of Texas, Texas Trial Lawyers Association and the
College of the State Bar of Texas.
Mr. Sawko, his wife Ellen, son Jackson and daughter Emma live in the City of Denton and
are extremely active in their community. Mr. Sawko is not only active in the following organizations
and committees, but has also taken a leadership role in many:
1999 BLUE RIBBON BOND COMMITTEE
City of Denton, Treasurer for Bond
. Vote "Yes" Committee
UNITED WAY OF DENTON COUNTY
Board of Directors 2003-2004; Treasurer;. Executive
Committee member; 2005.2006 Campaign Executive
Committee in Role of Resource Development Chair
CITY OF DENTON 2000-2001
BOND OVERSIGHT COMMITTEE
DENTON CHAMBER OF COMMERCE
BOARD OF DIRECTORS (FORMER)
LAKE FOREST GOOD SAMARITAN VILLAGE
BOARD OF DIRECTORS
LEADERSHIP DENTON ALUMNI
DENTON NOON KIWANIS
BOARD OF DIRECTORS AND FORMER CLUB PRESIDENT
DENTON BUSINESS & EDUCATION COALITION
TEXAS WOMEN'S UNIVERSITY
PIONEER FUND RAISING ADVISORY COMMITTEE
CHAIRMAN 1998-1999
CITY OF DENTON TRAFFIC SAFETY COMMISSION
(THREE TERMS)
SUPPORT OUR SHIELDS POLICE ORGANIZATION
TREASURER (FORMER)
DENTON INDEPENDENT SCHOOL DISTRICT
CITIZENS ADVISORY COMMITTEE 2002; CHAIR FOR 2004
BOND COMMITTEE; ADVISORY COMMITTEE TO OVERSEE
BOND EXPENDITURES FOR 2002 AND 2004 BONDS
LEADERSHIP DENTON GRADUATE, 1995-96
DENTON COUNTY TRANSPORTATION COMMITTEE
DENTON COUNTY BOND COMMITTEE, 2003
. DELINOUENT TAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, L.L.P.
PAGE 160/32
TRACY GUNSTANSON is a Tax Specialist. She has been with the firm for 21/2
years and has a BA in English from Texas Woman's University.
GINNY FOX has been with the firm since August 2000 and has extensive knowledge
of the courts system given her previous employment, especially with regards to tax filings.
PREYAL SHAH has her BA in International Economics and Finance from Austin
College. She has extensive knowledge of bankruptcy procedures.
We represent a variety of governmental units, corporations, businesses, and Individuals.
We concentrate our practice in delinquent property tax collections, as well as governmental law,
administrative law, contract disputes, liability and collection issues, personal injury matters, and
real estate.
• Sawko & Burroughs, L.L.P., represents the following governmental entities for
delinquent tax collection:
Denton ISD (8 years)
Little Elm ISD (23 years)
Lake Dallas ISD (22 years)
Town of Flower Mound (18 years)
Town of Little Elm (23 years)
City of Lake Dallas (22 years)
Lake Cities.MUA • (22 years)
North Central Texas College (13 years)
Argyle ISO (5 %years)
Denton Municipal Utility District No. 4 (1 year)
City of Roanoke (< year)
Town of Northlake (8 years)
City of Lewisville (4 1/2 years)
DELINQUENT TAX COLLECTIONS PROPOSAL
PAGE 1 32
SAWKO&BURROUGHS,L.L.P.
In addition, our statewide collections experience has been built upon our having
- worked with the following taxing units:
Lewisville I.S.D. Gainesville I.S.D.
Frisco I.S.D. Humble I.S.D.
Arp I.S.D. Klein I.S.D.
Callisburg I.S.D. Lindsay I.S.D.
Era I.S.D. Cooke County
Denton County Valley View ISD
Fort Bend County Gainesville Hospital District
City of Arp City of Frisco
City of Arcola Town of Marshall Creek
City of Gainesville Walnut Bend ISD
The delinquencies represented by all of these entities have amounted to hundreds of
thousands of accounts and many millions of dollars, spanning some two decades of collections
experience..
We have anticipated the future needs of our clients by planning for growth. Sawko &
Burroughs, L.L.P. is committed to meeting the challenges of the future and continuing its record
. of professional excellence. We balance our professional development with major involvement in
community development. Sawko & Burroughs, L.L.P. is committed to providing excellence in our
legal services in North Texas.
Further, our personnel have a long history of tax collections experience. We have
experience collecting for large taxing units (over 30,000 delinquent accounts) and for small units,
both with exceptionally high rates of collection. The CITY OF DENTON would fit well into our tax
collections program.
DELINQUENT TAX COLLECTIONS PROPOSAL PAGE 1 HOf 32
SAwKO&BURROUGHS, L.L.P.
MARK ALAN BURROUGHS, ATTORNEY
. Partner, Sawko & Burroughs, L.L.P,
As Principal Tax Attomey, Mr. Burroughs will maintain personal, direct and daily control of
delinquent collections enforcement procedures for the CITY OF DENTON contract.
Job Description
Backqround
Professional:
First employed by ad valorem tax attorney in Houston area in 1982.
Moved to Fort Worth in March, 1983 to join with Theodore C. Huke,
P.C. to conduct delinquent tax collections work for North Texas
(Denton) area. Became partner in law firm soon thereafter. Became
managing partner of Huke & Burroughs, P.C. in 1989. Merged with
Hayes, Coffey & Berry, P.C. in October, 1993, and established Sawko
& Burroughs, L.L.P. in September, 1994. Licensed to practice law
before all Courts of the state of Texas, before the U.S. District Court,
U.S. Court of Appeals for the Federal Circuit and U.S. Court of Federal
Claims.
Tax Collections:
Statewide experience in tax collections as specialty. Personally expert
in all phases of collections enforcement including research, direct
taxpayer contact, utilizing media, filing of lawsuits, conducting trial and
foreclosure, seizures by tax warrant, bankruptcy work, etc. Has
conducted seminars. in tax collections for tax offices and other
organizations since 1984.
.
Law School:
Juris Doctor received in 1982 from the University of Texas School of
Law in Austin, Texas.
Undergraduate:
Stephen F. Austin State University, Honors Graduate with majors in
Business, Political Science and History; Student Body President, Vice-
President, Freshman President; Graduated in three years.
Family:
Wife Diana McKee Burroughs, children Madeline and Mark Jr.
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, LLP.
PAGE ]90f32
GREGORY J. SAWKa, ATTORNEY
. Partner, Sawko & Burroughs, LLP,
Job Description
Mr. Sawko practices in the area of corporate and business, property tax, personal injury,
employment, governmental and has vast civil trial litigation experience.
BackQround
Professional:
First employed by the Denton County law firm of Hayes, Coffey
Berry, P.C. , Mr. Sawko practiced in the area of personal injury,
business, insurance, employment, property tax, governmental
and civil trial litigation. Mr. Sawko has been directly involved
with the firm's tax collection clients and enforcement since
1994.
In September of 1994, established the firm of Sawka &
Burroughs, LLP. Mr. Sawko is licensed to practice law before
all Courts of the State of Texas, before the U:S. District Court
and the Texas Supreme Court.
. Law School:
Juris Doctorate received in 1989 from St. Mary's
University School of Law in San Antonio, Texas.
Undergraduate:
St. Mary's University, Bachelor of Business
Administration in Financial Management with honors.
Family:
Wife, Ellen Sawko, Jackson Sawko, and daughter, Emma
Sawko
Tax Collection:
Mr. Sawko is involved in all aspects of the tax collection
program and particularly, in the litigation of tax cases and
foreclosures. Mr. Sawko is also involved in the tax collection
computer technology used by the firm.
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, L.L.P.
PAGE200f32
. CURRENT:
TAX:
OTHER:
.
VIRGINIA C, FOX
EXPERIENCE
DENTON COUNTY and COOKE COUNTY TAX ASSISTANT: Sawko &
Burroughs, LLP. 2000 to present
.
Assist in all aspects of ad valorem collections program and procedures
(full time)
DEPUTY TAX CLERK: Denton County District Clerk's Office
Denton, Texas 1999 to 2000
.
Handled various aspects of delinquent tax lawsuits for all of Denton
County. This included correspondence with attorneys and taxpayers as
well as computer data input for all delinquent tax suits filed in Denton
County. I also maintained all court files for delinquent tax suits and
handled the filing of all documents associated with each suit.
ADMINISTRATIVE ASSISTANT: BCI CONSRUCTION, INC.
Denton, Texas, 1998-1999
.
As assistant for two Project Managers, I was responsible for organizing
and filing all documents and paperwork associated with the
construction of several assisted living homes. I was also responsible
for handling and coding payout orders and pay requests for several
construction projects as well as assisting the Project Managers in
various other aspects related to the construction of the assisted living
homes.
COMPUTER LAB MANAGER: AUBREY ELEMENTARY SCHOOL
Aubrey, Texas 1992 to 1998
.
Responsibilities included the general upkeep and maintenance of 23
work stations in a ethernet-networked computer lab, assisting teachers
with student instruction and inputting lesson data as requested by
faculty and administration, running student progress reports weekly or
upon request of either teachers or administrators. I was also
responsible for creating and implementing lesson plans involving
internet usage for students in grades K-5.
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
PAGE210f32
PREY AL D. SHAH
. CURRENT:
EXPERIENCE
DENTON COUNTY and COOKE COUNTY TAX ASSISTANT:
Sawko & Burroughs, LLP. 2003 - present
. Assist in all aspects of ad valorem collections program and procedures
(full time)
PREVIOUS:
Mana Enterprises, Fort Worth, TX
Business Management Intern
Participated in the management of new clients
Assisted in payroll, tax and account processing
Developed several spreadsheets to help relieve accounting errors
Summer 2002
.
Fort Worth Sister Cities International, Fort Worth, TX
Senior Cultural Relations Intern
Organized cultural orientations
Developed programs for international students
Created essential documents using MS Office
Assist the Educators of the International Leadership Academy
Summer 2001
.
.
.
EDUCATION:
Austin College, Sherman, TX Bachelor of Arts DegreeMay 2003
Major: International Economics and Finance Minor: French
.
. DELINQUENTTA)( COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
PAGE 220f32
TRACY GUNSTANSON
EXPERIENCE
. CURRENT:
DENTON COUNTY and COOKE COUNTY TAX ASSISTANT:
Sawko & Burroughs, LLP, 1998 to Present.
Assist in all aspects of ad valorem collections program and procedures
(full time)
PREVIOUS:
ASSISTANT MANAGER: One Price Clothing
Denton, Texas 4/98-8/98
Responsible for operating all aspects of mall-based clothing store.
Duties included preparing weekly employee schedule, coordinating
clothing displays, preparing nightly bank deposits, entering all
accounting information into register and performing all opening and
closing procedures.
.
ADMINISTRATIVE ASSISTANT: North Texas Cardiopulmonary
Denton, Texas 10/97 to 4/98
Responsible for assisting proprietor of a respiratory clinic in all areas
of business. Duties included preparing patient charts, issued
respiratory equipment, contacted insurance companies to ensure
coverage for procedures, answered phones, greeted patients and
visitors in addition to performing other office tasks.
ASSISTANT MANAGER: Professional Research on Business
Enterprises, Inc., Denton, Texas 10/95 to 4/97
Responsible for assisting Manager of a Market Research office in all
areas of business. Duties included interviewing prospective
employees, training new employees, preparing weekly employee
schedule, compiling market research data for daily reports, handling
all client complaints/requests in addition to performing all office
tasks.
EDUCATION:
Texas Woman's University, BA, English May, 1997
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
PAGE 230f32
.
.
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS. L.L.P.
III.
TAX CLIENT REFERENCES
PAGE 24of32
A.
CURRENT TAX CLIENTS
.
SAWKO & BURROUGHS, LLP.
DENTON COUNTY:
Town of Flower Mound
Denton Independent School District & CED.
Lake Dallas Independent School District & CED.
City of Lake Dallas
Denton Municipal Utility District No.4
Town of Little Elm
Little Elm Independent School District & CED.
Argyle ISD & CED
Town of Northlake
Lake Cities MUA
City of Roanoke
City of Lewisville
COOKE COUNTY:
.
North Central Texas College
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKa & BURROUGHS, LLP.
PAGE 250f32
B,
REFERENCE LIST - SAWKO & BURROUGHS, LLP,
.
DENTON INDEPENDENT SCHOOL DISTRICT
Ray Braswell, Superintendent
Denton Independent School District
1307 N. Locust
Denton, Texas 76202
(940) 369-0004
TOWN OF FLOWER MOUND
(972) 874-6020
Harlan Jefferson, Deputy City Manager
Town of Flower Mound
2121 Cross Timbers Road
Flower Mound, Texas 75028
LAKE DALLAS INDEPENDENT SCHOOL DISTRICT
(940) 497-4039
Tom Davenport, Superintendent
P. O. Box 548
Lake Dallas, Texas 75065
LITTLE ELM INDEPENDENT SCHOOL DISTRICT
(972)292-1847,x15005
William ("Bill") Moeller
500 Lobo Lane
Little Elm, Texas 75068
. ARGYLE INDEPENDENT SCHOOL DISTRICT
(940) 464-7241
Carolyn Pierel, Superintendent
800 Eagle Drive
Argyle, Texas 76226
DENTON CENTRAL APPRAISAL DISTRICT
(940) 349-3800
Rudy Durham or Connie Bradshaw
Denton Central Appraisal District (DCAD)
3911 Morse Street
P. O. Box 2816
Denton, Texas 76201
. DELINOUENTTAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS. L.L.P.
PAGE 26of32
.
IV.
MISCELLANEOUS PROGRAM POINTS
.
. DELINOUENT TAX COLLECTIONS PROPOSAL
SAWKO& BURROUGHS, L.L.P.
PAGE 27of32
A.
FIRM COMPENSATION
. Under no circumstances do we as your attorneys expect to be compensated for any of our
services rendered to The CITY OF DENTON except from payments made for such services by the
delinquent taxpayers thernselves. The Texas Property Tax Code, under §§33.07 and 33.48,
specifically provides for legal costs of tax collections to be added, over and above the taxes,
penalty and interest, to the total due on the delinquency. We intend to seek our attorney's
compensation directly frorn the delinquent taxpayers as the Code provides. Further, if no
attorney's fees are found to be recoverable from any particular taxpayer by ruling of a Court, no
such fees shall be due and payable by the City notwithstanding that our efforts might enable the
City to collect its tax, penalties and interest. Therefore, our services are, in effect, free to the CITY
OF DENTON.
B.
REPORTS AND SPECIAL ApPEARANCES
We shall generate and submit reports regarding delinquent tax processing and status of
legal action taken as and when requested. Figures directly related to total tax outstanding and
base tax paid during any specific time period are necessarily derived from information provided by
the City Tax Office. A report encompassing such information, then, is to that extent dependent on
Tax Office response.
We are capable of identifying any number of distinctive features and classes of delinquent
accounts with our computer system. For this reason, if a report is required and you have some
specific questions about the character and nature of your delinquency roll, we can in many
. instances provide you with a breakdown of the tax roll for ease of review. We encourage an ope.n
line of communication In order that we may assist In reducing superfluous paperwork that IS
unnecessary and unhelpful to you and results in wasted efforts on our part.
It is our objective to be there when and if you need us. If a personal appearance by your
Tax Attorney would be helpful to field potential questions of members of the City Councilor
members of the public at upcoming meetings, workshops or public hearings, etc., just let us know.
We can and shall be "on call", on little or no notice, to address such needs and special
circumstances. You will be a very important, "key" client to this firm, thus commanding the
attention, access and service from you that such a position deserves. Our local presence makes
us very sensitive and flexible to your changing needs.
. DELINOUENT TAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, L.L.P.
PAGE 28of32
c,
SPECIALIZATION OF PROGRAM. EXPERIENCE AND EXPERTISE
We are North Texas tax collections specialists. We developed, from "scratch" and at high
cost, a complex computer program specifically for processing delinquent tax accounts within the
. Denton County area. We incorporated our expertise from having performed tax collections work in
Denton, Cooke, Collin, Smith, Harris, Montgomery and Fort Bend Counties in developing the basic
principles behind the program. We then adapted that program to accommodate the particular
circumstances of taxpayers and the various Tax Offices in Denton, utilizing knowledge gained from
working closely with Tax Office personnel.
We have continuously adapted our program to supply the best overall service possible
under the limitations existing here. Due to recent major shifts in collections procedures and
responsibilities, Tax Office computer reprogramming, hardware changes and other circumstances
that have directly impacted Tax Office support, we have attempted to make our computer program
and database as independent as possible from that of the Tax Office.
We have gone to great lengths to take correct up-to-date information from the tax rolls,
while simultaneously retaining separate information that we have accumulated on each particular
account. Although this process is expensive, it does help to keep our system reliable and as
complete as possible where access to up-to-date taxpayer and property information is concerned.
There are many facets of our collections program that have been adapted and enhanced
over the years of our experience in handling both local tax collections and tax collections
regionally. No law firm performs more collections services under the tax laws of this State than do
we. At the same time, we maintain a conservative approach to our work, and make every attempt
to maximize collections without causing adverse taxpayer reaction whenever possible. The goal
. here is to make taxpayers take your collections enforcement efforts seriously while treating all
taxpayers fairly, justly and with courtesy and respect. The balancing of these interests when
collecting hundreds or thousands of accounts is part of what makes tax collections a unique area
of legal practice and one that is learned through experience. A trial and error approach to
collections can have very long-lasting adverse effects on taxpayers' willingness to voluntarily and
promptly pay their tax bills.
No law firm has more experience or more positive results in collecting taxes in Denton
County than ours. We represent success, stability and continuity in your tax collections work, and
we hope very much that you take this into account as a key factor in your tax attorney decision-
making process.
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, L.L.P.
PAGE 290f 32
.
v.
OTHER POINTS GERMANE TO OUR PROPOSAL
.
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKO & BURROUGHS, L.L.P.
PAGE 30of 32
Our collections services are unsurpassed in Denton County and Cooke County by any of
our competitors, and so Sawka & Burroughs, L.L.P, deserves your tax business based on
. performance alone.
Sawka & Burroughs, L.L.P. is the only locally owned and operated law firm that
specializes in tax collections services. We can appear to staff and the Council with little or no prior
notice to answer detailed questions on the City's tax collections program.
As our other tax clients can attest, we have historically performed superior legal services at
no cost to our taxing unit clients.
We are already pursuing collections against the very same City tax accounts under our
Denton ISD representation. Therefore, adding the City of Denton to our clientele would be more
efficient than having separate attorneys for the School and City, and taxpayers would benefit by
having to deal with one less law firm for their tax problems. Our software (and hardware) is readily
adaptable to various, practically unlimited, media. We have already converted the City's tax roll to
our system in preparing our "City of Denton Analysis" in Appendix "A" to this proposal, so updating
and electronic communications poses no problem.
We have the history, experience and capacity to collect màny, many times the number of
delinquent accounts outstanding with The CITY OF DENTON. This contract poses no difficulty to
Sawko & Burroughs' collections program. Further, no "down time" during turnover is anticipated as
we actually already receive the City's delinquent accounts from the tax office and must delete them
as with all other taxing units we do not represent to date, leaving only our clients' tax rolls.
. Having demonstrated our competence to perform equivalent or superior services for The
CITY OF DENTON on a "turn key" basis, Sawka & Burroughs, L.L.P. should be your first choice
as being the only competing firm that is 100% owned and operated here in Denton.
"IMPORTANT NOTE
Sawko & Burroughs, L.L.P. has, for well over the past five years, initiated delinquent
collections activities on all newly delinquent personal property and mobile home accounts
beginning in February each year. This is key information, in that it is assumed in the City's
comparative statistical analysis, Exhibits B1-B5 to the RFP, that all taxes are first turned over to the
tax attorney on or about July 1 of the first year of delinquency. We have already collected many of
those PIP and M/H accounts that will ever pay by the time July 1 comes, thus leaving the vast
majority as uncollectable accounts as part of our Exhibit B 1-B5 figures. Other firms that do nothing
before July 1 have inflated figures when only July 1-June 30 collections are reviewed. We perform
our early PIP and M/H collections without any attorney's fees (unless suit is filed) as a service to
our clients to try and force payment before the PIP and M/H property leave the County, go
bankrupt or otherwise are forever lost. The City's delinquent tax roll as of May 1, 2005 is
comprised of 1/3 PIP and M/H accounts and 2/3 Real Property (RIP) accounts for all years due
(approximately 20% of current-year delinquents are PIP and M/H accounts).
. DELINQUENT TAX COLLECTIONS PROPOSAL
SAWKQ& BURROUGHS. LLP.
PAGE310f32
Also, as an explanatory note, tax year 1999 (FlY 2000) figures for our client Denton ISO on
your Exhibits A5 and B5 reflect the reality that DISD imposed its greatest single tax levy increase
ever that year Uumping $14 million, some 26%, in one year) from $52.9 million to $66.9 million.
. All collections were impacted for DISD as a result for that year.
Finally, it might be helpful for purposes of "comparing" client satisfaction for the City to know
that Sawko & Burroughs, L.L.P. replaced the City's current tax collections firm in representing
Denton ISO (1997) and also for the City of Roanoke (starting the end of last year). I believe you
will find a very high level of customer satisfaction in our firm's efforts directly comparative to our
competition.
.
. DELINQUENT TAX COLLECTIONS PRQPOSAL
SAWKO& BURROUGHS, L.L.P.
PAGE 320f32
.
VI.
.
PROPOSED CONTRACT FORM
.
Request for Proposal #3335
Delinquent Tax Col1ection Attorney
EXHIBIT D
.
CONTRACT FOR THE COLLECTION OF
DELINOUENT PROPERTY TAXES
COUNTY OF DENTON
§
§
§
THE STATE OF TEXAS
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
,",=in, body, ~~@ Low Fum of
(Hereinafter refened to as the "FIRM").
1. EMPLOYMENT OF FIRM
.
CITY agrees to employ and does hereby employ FIRM, as an independent
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 Contract, 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 this Contract on property that is
delinquent for prior years shall become subject to its terms on the first day of delinquency as
___defi!l~dJ2y~hs:_:Lexas Pro])ert)' Tax Code. n_~__.._._n_---------------'--------~---'
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 personal pïOperty tàxes 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 and FIRM's response to the RFP dated
which are attached hereto and made a part hereof respectively as Exhibits "A" and "B" as if
written word for word herein, as well as all other services set forth in the Contract.
.
E. If there is any conflict between the terms of this Contract and conditions of the
attached exhibits, this Contract will control over the tenDs and conditions of the attached
exhibits.
FIRM hereby agrees to perform the services herein with diligence and in accordance
with the highest professional standards customarily obtained for such services in the State of
Texas.
Requ"'t fa, PcopŒal #3335
Delinquent Tax CoHe,tion Attorney
.
2. PROVISION OF INFORMATION
CITY agrees to furnish all necessary delinquent tax information to FIRM on all
property within the boundaries of CITY.
3. INVESTIGATION AND ASSISTANCE
FIRM agrees to conduct investigations as to the address of each taxpayer and the
location of the property where such information may be incorrect on the delinquent 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 in connection with updating the tax rolls. CITY shall make available to
FIRM information which 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.
4. PROCEDURES FOR COLLECTION
.
Upon initial receipt of the delinquent tax records by FIRM in computer readable
form, FIRM agrees to initiate procedures for the collection of the full amount due fTom each
taxpayer. Within a reasonable time fTame but not more than sixty (60) days fTom FIRM's
receipt of the delinquent tax records, FIRM hereby agrees to send, by first class mail, a
notice of delinquency to each and every delinquent taxpayer where the taxes have not been
deferred nor involved in a lawsuit against the appraisal district to determine value,
requesting said taxpayer to remit the full amount due and owing to CITY.
5. REVIEW AND AUTHORIZATION TO SUE
Following transmittal of the notice of delinquency as specified hereinabove, FIRM
will commence procedures in anticipation of litigation for aggressive pursuit of collection.
..._._CIlYmalLhaye absolute discretion over those accounts on which suit should be filed. The
transmittal of the delinquent tax information to FIRM fTom CITY shall constitute
authorization to file suit following the mailing of the initial notice of delinquency. Upon
written notice, CITY may at any time 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 commence litigation, prosecute, and reduce to judgment all
delinquent accounts including all pending lawsuits that FIRM deems to warrant
or on which CITY has specifically requcsted 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; fore-
closure 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 obligatèd to pay. FIRM shall perform
litigation responsibilities and protect CITY's legal remedies including appea1s,
preparation of any documents required, post-judgment activities, and any other
actions necessary in order to collect the delinquent taxes.
.
Request for Proposal #3335
Delinquent Tax Col1ection Attorney
B. FIRM will assume the representation of CITY in all lawsuits, including all
pending lawsuits, involving the collection of delinquent taxes and enforcement of the tax
lien including, but not limited to bankruptcy litigation, claims and actions required to be
filed with federal agencies such as FDIC, FSLIC and RTC, interventions in suits filed on
behalf of any other taxing unit's current suits, and any other suit 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.
7. TAXPAYER SERVICES
In addition to litigation, FIRM further agrees to provide taxpayer service without
charge. As such, FIRM agrees (I) to provide CITY tax 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 concerning installment
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 subject to CITY's prerogative of final determination. In all demand
letters and all communications 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
its 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.
.
8. PROGRESS REPORTS
FIRM agrees to make delinquent tax collection progress reports to CITY monthly
and quarterly, in a format containing information as requested by CITY's Assistant City
-----. .._. .~anager for Fi£caLand-11unici[2al_s.eI;rices,_..l'r.Qgr~.sS_.Le[2Qrt.S_IILa)' includJ;, without ---.. ----
limitation:
.
a.
b.
Number and types of communication with Delinquent Taxpayers
Summary of all delinquent accounts collected.
Number of suits filed
Detailed list of suits filed
Number of judgments rendered
Detailed list of judgments rendered
Number of warrants issued/served
Detailed list of Bankruptcies and Status of those propeliies
Number of properties submitted to Court's for auction
Detailed list of properties submitted to Court's for auction, with date
submitted and most recent status
Number of properties sold
Dctailed list of properties sold or reverting to taxing entity because of non
sale
c.
d.
e.
f.
g.
h.
1.
j.
k.
I.
.
Request [0< Pmposal #3335
Delinquent Tax CoHection Attorney
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 cannot be accomplished, or further attempts at tax
collection would be futile and FIRM's recommendation relative to the proper disposition of
the case. In such cases, the CITY shall advise FIRM as to the appropriate disposition of the
account.
9. COMPENSATION
A. As compensation for the services rendered hereunder by FIRM, CITY hereby
agrees to pay FIRM - percent L%) 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. All compensation set forth above shall become the property of FIRM at
the time payment of taxes, penalty and interest are received by CITY. The _percent L%)
collection fee will only be paid on taxes which remain delinquent after July 1 of the year on
which they became delinquent, pursuant to the Property Tax Code §33.07. Said collection
fee will only be paid to FIRM after it has been received by CITY fTom taxpayer or fTom
forced sales. FIRM shall not be entitled to the aforesaid - percent L%) 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 - percent L%) 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 fTom 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 this Contract or fee is collected by
CITY on account(s) upon which FIRM is attorney ofrecord at the time of judgment. CITY
shall pay said fees to FIRM by check monthly. No interest shall be accrued on any late
- -....... .-. --. _.._.--payrnent.--___----~----_._--_._--_._-_._------_n_.-- ---- .... --
.
.
B. The compensation set forth in paragraphs 9 10 and \3 of this Contract shall be
the total compensation due fTom CITY to FIRM for all services provided pursuant to this
Contract and in no event shan FIR1\1 seek any additional compensation JiomCITY.
10. 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 basis 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 demolition liens, and weed liens which are collected during the term of this
Contract as a result of FIRM's collection efforts-
.
.
.
Requ'"t fa, Pmpœal #3335
Delinquent Tax CoHe'tion Attorney
11. 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 interest to fully comply with the Texas Disciplinary
Rules of Professional Conduct (Subtitle G - Texas Government Code) for the duration of
this Contract.
12. TERM
This Contract shall have a term of three (3) years, beginning on July I, 2005 and
ending on June 30, 2008. 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 fTom month to month at the option of CITY, unless either
party delivers written notice to the other party of its intent to tenninate tllis Contract at least
thirty (30) days prior to the date of the 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 tennination date, and shall have the exclusive right to
compensation of fees earned due to these suits during this six month period. CITY shall
have the right to sooner terminate this Contract by giving thirty (30) days' written notice of
such intention, or in the event of any of the events taking place under Section 33
Termination of Agreement". In case of such tennination, 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
13. ATTORNEY'S FEES
In eminent domain and other judicial 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
_beha1LoLCII~jlLb.ankruptc~,3mim~nLdQmain filLd otheLjudicial or administrative
proceedings whether federal or state in nature.
14. 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 theTax Collector to the location of the personal
property which is to be seized to insure the necessary procedures have been followed.
IS. SETTLEMENTS
No settlements or compromises of taxes, penalty or interest shall be effected whcre
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 delinquency prior to filing of the suit.
.
.
.
Request for Proposal #3335
Delinquent Tax Co11ection Attorney
16. NOTICE
Any notice or other written instrument required or permitted to be delivered pursuant
to the ternlS 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 receipt requested, addressed to CITY or FIRM, as the case may be, at the
following addresses:
CITY
FIRM
City of Denton, Texas
ATTN: Assistant City Manager for
Fiscal and Municipal Services
215 E. McKinney
Denton, Texas 76201
Either party may change its mailing address by sending notice of change of address
to the other at the above address by certified mail, retUl11 receipt requested.
17 COLLECTION REQUIREMENTS
FIRM agrees to collect, between July I, 2005 and June 30, 2006, not less than sixty
percent (60%) of the total dollar value of the adjusted base tax of the 2004 delinquency
existing on July 1, 2005 and not less than thirty percent (30%) of the aggregate
delinquent tax roll each twelve months. FIRM agrees to collect, between July 1, 2006
and June 30, 2007, not less than sixty percent (60%) of the total dollar value of the
adjusted base tax of the 2005 delinquency existing on July 1, 2006 and not less than
thirty percent (30%) of the aggregate delinquent tax roll each twelve months. FIRM
agrees to collect, between July I, 2007 and June 30, 2008, not less than sixty percent
(60%) of the total dollar value of the adjusted base tax of the 2006 delinquency existing
on July 1,2007 and not less than thirty percent (30%) of the aggregate delinquent tax roll
.- each-twelv~e...mo nths. F 11 rt n enno re, ~uhLthe..£lT.Y_im'Qk<Uhe_QptiillLi<Le]( t.etJ.cLlhiL. ~- ~
contract beyond June 30, 2005 as prescribed in Section 12, then the FIRM agrees to
collect between the July I and subsequent June 30 time 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 thc most recent tax year of the delinquency existing on July 1 of each
respective year and not less than thirty percent (30%) of the aggregate delinquent tax roll
each twelve months. 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 Ten Thousand Dollars ($10,000.00) or,
at the option of CITY, FIRM shall pay CITY the sum of Ten Thousand Dollars
($10,000.00) on or before August 15 of the year it fails to collect the minimum amount
specified herein.
18. 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 nereto 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.
.
.
-~--~ ----
.
Request for Proposal #3335
Del;nquent Tax Collection Attorney
19, ACCEPTANCE OF EMPLOYMENT
In consideration of the terms, covenants and mutual agreements 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 confumed in writing.
21. 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.
22. AMBIGUITY
Any ambiguity within this Contract shall be liberally interpreted in favor of CITY.
23. ASSIGNMENT
The rights and responsibilities of CITY under this Contract may be assigned by the
City Council to another. governmental unit in Denton County without approval of FIRM. It
is understood and agreed that this is a professional 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 FIRM to another law firm or collection agency without written approval
of the assignment by the City Council.
24. INDEMNITY AGREEIVIENT
The FIRM shall indemnify and save and hold harmless the CITY and its officers,
agents, and employees fTom and against any and all liability, claims, 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
injury, deatll and propel1y danlage, resulting fÌO111 the negligent acts or. omissions of the
FIJU\1 or its officers, shareholders, agents, or employees in the execution, operation, or
performance of this Contract.
Nothing in this Contract shall be construed to create a liability to any person who is
not a party to this 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
this Contract, including the defense of govenu11ental immunity, which defenses are hereby
expressly reserved.
Request foe Pmpo,al #3335
Delinquent Tax Col1"tion Attorney
.
25. INSURANCE
During the performance of the services under this Contract, FIRM shall maintain the
following insurance with an insurance company licensed to do business in the State of Texas
by the State Insurance Commission or any successor agency that has a rating with Best Rate
Carriers of at least an A- or above:
Professional Liability Insurance with limits of not less than $1,000,000 annual
aggregate.
The FIRM shall furnish insurance certificates or insurance policies at the CITY's
request to evidence such coverages. The insurance policies shall name the CITY as an
additional insured on all such policies, and shall contain a provision that such insurance shall
not be canceled or modified without 30 days prior written notice to CITY and FIRM. In
such event, the FIRM shall, prior to the effective date of the change or cancellation, serve
substitute policies furnishing the same coverage.
26. EXHIBITS
.
RFP #_attached hereto as Exhibit "An and the FIRM's response to the RFP
attached hereto as Exhibit "Bn are incorporated herein as if set forth at length and made a
part hereof. The provisions of Exhibit "A" and Exhibit "B" shall set forth obligations and
duties of the FIRM to the extent that they do not conflict with other provisions set forth in
this Contract, which contractual provisions shall control.
27. ARBITRATION AND ALTERNATE DISPUTE RESOLUTION
The parties may agree to settle any 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 resolution arising out of or relating to this Contract, involving
one party's disagreement, may include the other party to the disagreement without the other's
---______approval. --____..m_--
28. ENTIRE AGREEMENT
This Contract, consisting of - pages and - 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 contemporaneous offers,
promises, representations, negotiations, discussions, communications, and agreements
which may have been made in connection with the subject matter hereof.
29. COMPLIANCE WITH LAWS
.
The FIRM shall comply with all federal, state, and local laws, rules, regulations, and
ordinances applicable to the work covered hcreunder as they may now read or hereinafter be
amended.
.
.
-.--- __H
.
Request for Proposal #3335
Delinquent Tax Collection Attorney
30, 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.
31. 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 ofthis Contract.
B. All services required hereunder will be performed by the FIRM or under its
supervision. All 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.
D. FIRM will have, or will establish, a Denton office by the date the delinquent
accounts are turned over to FIRM, and will provide a 1-800 number, other toll-
free service, to its main office if same is not local to Denton: or the FRIM will be
required to provide at least one full time staff member of the FIRM to the office in
the City of Denton Tax Office. The FIRM shall pay rent for the space in an
amount of one thousand ($1,000) dollars monthly, adjusted annually based on
Cpr. The City shall provide a working area and computer
32, 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.
33. 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
This Contract may be terminated in whole or in part in thc event of either party
substantially failing to fulfill its obligations under this Contract. No such
termination will be affected unless the other party is given (I) written notice
(delivered by certified mail, 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 (0 termination.
Requ"t foc Pmpo,"l #3335
Delinquent Tax Co11"tion Attomey
.
c.
If the agreement is terminated prior to completion of the services to be provided
hereunder, FIRM shall immediately cease all services and shaIl render a final bill for
services to the CITY within 30 days after the date of termination. The CITY shaIl
pay FIRM for all services properly rendered and satisfactorily performed and for
reimbursable expenses to termination incurred prior to the date of termination, in
accordance with Article 9 "Compensation". Should the CITY subsequently contract
with a new consultant for the continuation of services on the Project, FIRM shaIl
cooperate in providing information. The FIRM shaIl turn over all documents
prepared or furnished by FIRM pursuant to this Contract to the CITY on or before
the date oftermination, but may maintain copies of such documents for its use.
34. MODIFICATION
No waiver or modification of this Contract or of any covenant, condition, or
limitation herein contained shaIl be valid unless in writing and duly executed by the party to
be charged therewith, and no evidence of any waiver. or modification shaIl be offered or
received in evidence in any proceeding arising between the parties hereto out of or affecting
this Contract, or the rights or obligations of the paIties hereunder, and unless such waiver or
modification is in writing and duly executed; and the parties further agree that the provisions
of this section wiIl not be waived unless as herein set forth.
.
.
35. INDEPENDENT CONTRACTOR
FIRM shaIl provide services to CITY as an independent contractor, not as an
employee of the CITY. FIRM shaIl not have or claim any right arising fTom employee
status.
36. MISCELLANEOUS
A.
The following exhibits are attached to and made a part ofthis 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 directly
pertinent books, documents, papers, and records of the FIRM involving transactions
relating to this Contract. FIRM agrees that CITY shall have access during nO1111al
working hours to all necessary FIRM facilities and shaIl 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 ofthis Contract, the key persons who wiIl perform most of this work
hereunder shall be . However, nothing herein shall limit FIRM fTom
using other qualified and competent members of its firm to perform the services
required herein.
D.
FIRM shaIl 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 is properly coordinated with related
work being carried on by the CITY.
.
.
.
Request for Proposal #J3J5
Delinquent Tax Col1ection Attorney
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 provisions
for the FIRM to enter in or upon public and private property as required for the
FIRM to perform services under this Contract.
37. TIME OF THE ESSENCE
Time is ofthe essence with respect to all matters covered by this Contract.
38. CAPTIONS
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 document on behalf.
of FIRM.
WITNESS the signature of all parties hereto in triplicate originals this the
day of , 2005, Denton County, Texas.
CITY OF DENTON, TEXAS
MICHAEL A. CONDUFF
CIIYMANAGER
ATTEST:
JENNIFER WALTERS, CITY SECRETARY
BY:
.
.
.
Request fo, Pwposal #3335
Delinquent Tax Colleclion Attorney
APPROVED AS TO LEGAL FORM:
CITY ATTORNEY
BY:
FIRM:
BY:
.
VII.
.
APPENDIX
.
.
.
VII A.
.
City of Denton
Summary by Year by Property Type
. 1983 Real Estate 3 properties $377.85
Totats 3 properties $377.85
1984 Real Estate 11 properties $682.19
Totals 11 properties $682.19
1985 Real Estate 14 properties $2,015.12
Totals 14 properties $2.015.12
1986 Real Estate 20 properties $3.046.12
Tolals 20 properties $3,046.12
1987 Personat Property 1 properties $161.24
Real Eslate 24 properties $3,892.54
Totals 25 properties $4,053.78
1988 Personal Property 1 properties $161.24
Real Estate 29 properties $5,610.62
Totals 30 properties $5,771.86
1989 personat Property 1 properties $168.18
Reat Estate 39 properties $6,702.64
Totals 40 properties $6,870.82
1990 Personal Property 2 properties $204.71
. Real Eslate 41 properties $7,125.41
Totals 43 properties $7,330.12
1991 Mobile Home 1 properties $91.31
Personal Property 5 properties $773.82
Real Eslate 41 properties $8.063.22
Totals 47 properties $8.928.35
1992 Mobile Home 2 properties $158.73
Personal Property 5 properties $959.44
Real Estate 44 properties $7.192.54
Totals 51 properties $8.310.71
1993 Mobile Home 2 properties $154.12
Personal Property 9 properties $2,603.39
Reat Estate 53 properties $8,083.54
Tolals 64 properties $10.841.05
1994 Mobite Home 86 properties $4.215.94
Personal Property 103 properties $14.895.41
Real Estate 54 properties $6,509.12
Totats 243 properties $25,620.47
1995 Mobite Home 90 properties $4,435.56
Personal Property 114 properties $15,282.99
. Real Estate 57 properties $6.082.38
Totals 261 properties $25.800.93
Tuesday, May 03, 1005 Page'] afl
City of Denton
Summary by Year by Property Type
. 1996 Mobile Home 66 properties $3,362.71
Personal Property 145 properties $14,457.48
Real Estate 74 properties $10,339.10
Totals 285 properties $28.159.29
1997 Mobile Home 75 properties $3,821.44
Personol Property 131 properties $12.149.88
Real Estate 80 properties $17,918.12
Totals 286 properties $33.889.44
1998 Mobile Home 75 properties $3.743.09
Personal Property 180 properties $17,535.83
Real Estate 104 properties $16.346.11
Totals 359 properties $37,625.03
1999 Mobile Home 91 properties $4.701.31
Personal Property 172 properties $18,986.41
Real Estale 99 properties $13,798.61
Totals 362 properties $37.486.33
2000 Mobile Home 123 properties $6.602.62
Personal Property 229 properties $32,322.48
Real Estate 164 properties $19,137.43
Totals 516 properties $58,062.53
. 2001 Mobile Home 136 properties $8.783.26
Personal Property 236 properties $32.572.55
Real Estate 260 properties $31,383.58
Totals 632 properties $72,739.39
2002 Mobile Home 163 properties $11.193.51
Personal Property 186 properties $41,243.53
Reol Estale 225 properties $42.579.14
Tolals 574 properties $95.016.18
2003 Minerals 3 properties $15.71
Mobile Home 247 properties $14.555.40
Personal Property 249 properties $58,380.36
Real Estate 397 properties $122.805.83
Totals 896 properties $195,757.30
2004 Minerals 48 properties $6,986.27
Mobile Home 486 properties $36.520.68
Personol Property 405 properties $152.692.68
Real Estate 1516 properties $734,172.82
Totals 2455 properties $930.372.45
Totals 7217 properties $1,598,757.31
.
Tuesday, May 03, 2005 Page 2af 2
City of Denton
All Accounts
Account Status Properties Tax Due
BNK 56 $43,910.17
JDG 73 $80,061.15
NoAct 3808 $1,288,470.13 •
Suit 151 $186,315.86
Totals 4088 $1,598,757.31
•
•
Tuesday,May 03,2005 Page I of 1
•
•
.
.
.
Account Status
City of Denton
Real Estate Accounts
Properties
Tax Due
BNK
JOG
NoAct
Suit
16
22
1580
89
Totals
1707
$13,135.49
$32,235.04
$904,089.83
$124,403.67
$1,073,864.03
Tuesday, May 03, 2005
Pagel af 1
.
.
.
Account Status
City of Denton
Personal Property Accounts
Properties
Tax Due
BNK 31 $29,949.45
JOG 36 $43,622.09
NoAct 1263 $280,892.33
Suit 57 $61,087.75
Totals 1387 $415,551.62
Tuesday, May 03, 2005
Pagel of]
.
.
.
Account Status
City of Denton
Mobile Home Accounts
Totals
Properties
9
15
916
5
945
BNK
JOG
Tax Due
$825.23
$4,204.02
NoAct
Suit
$96,485.99
$824.44
$102,339.68
.,.f
Tuesduy, May 03, 2005
Page 1 of 1
.
.
.
Account Status
City of Denton
Mineral Accounts
Properties
Tax Due
NoAct
Totals
49
49
$7,001.98
$7,001.98
Tuesday, May 03. 2005
Pagel of I
.
.
VII B.
.
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.
.
VII C.
.
.
.
.
CAUSE NO. 97-0086-362
DENTON INDEPENDENT SCHOOL §
DISTRICT eo.. .c."
VS. ~~Pf§§
CHARLES HIGH Y
IN THE 362od JUDICIAL
DISTRICT COURT IN AND FOR
DENTON COUNTY. TEXAS
ORIGINAL APPLICA nON FOR TAX WARRANT
TO THE HONORABLE JUDGE OF SAID COURT:
Now comes DENTON INDEPENDENT SCHOOL DISTRICT (hereinafter referred to as
"Applicant" or "the taxing unit(s)) pursuant to Section 33.22, Texas Property Tax Code, and files this
Original Application for a Tax Warrant. As grounds for issuance of a Tax Warrant, Applicant respectfully
shows the Court as follows:
I.
The name and last known addresses of CHARLES HIGH (hereinafter "Defendant") are as
follows:
CHARLES HIGH
4937 STUART ROAD, LOT 120
DENTON, TEXAS 76207-4211
II.
The Defendant is the owner of the following property located in this County npon which taxes
have been or will be imposed or is otherwise subject to seizure as a result of the Defendant's owing
delinquent taxes, penalties and interest to the taxing unit:
PROPERTY: SOUTHFORK-DENTON, SPACE 120 (MH ONLY)
SERIAL NUMBER TXFLVI2A28511-FDlI
The amount of taxes, penalties and interest owed by Defendant, or the estimated amount of taxes
to be imposed on this and other property for which Defendant is responsible stands at $ as of
the date of this application. These taxes, penalties and interest are delinquent and unpaid by the Defendant,
and/or the Applicant has reason to believe that this property is about to be removed from the County and
the Applicant knows of no other personal property owned by the Defendant and located in this County from
which the aforesaid taxes may be satisfied.
G:\GlNNYlForms\WaITant.DOC
.
.
.
WHEREFORE, PREMISES CONSIDERED, Applicant prays that this Court issue a Tax Warrant to any
Peace Officer in this County directing him to seize as much of the Defendant's personal property as may be
reasonably necessary for the payment of all taxes, penalties, and interest as alleged herein, together with all
costs incident to the seizure and sale of that property, and for such other and further relief to which the
Applicant may show justly entitled hereunder. .
DATE:
G:IGINNYlFormsIWarrantDOC
BY:
APPLICANT:
TITLE:
BY:
MARK A. BURROUGHS
Attorney at Law
State Bar ID 03464400
I 100 Dallas Drive, Suite 100
Denton, Texas 76205
(940) 382-4357
A TIORNEY FOR APPLICANT
.
.
.
CAUSE NO. 97-0086-362
AFFIDAVIT IN SUPPORT OF APPLICATION FOR TAX WARRANT
§ "'~,
Q~'-
BEFORE ME, the undersigned notary public, personally appeared MARY HORN who being by
me fIrst duly sworn upon oath stated that (s)he is duly qualified and serving as the Tax Assessor Collector
for the DENTON INDEPENDENT SCHOOL DISTRICT, and is authorized to make this affidavit, has
personal knowledge of the facts alleged in the foregoing Original Application for Tax Warrant as they
relate to Affiant's taxing unit(s), and says that those facts are true and correct.
STATE OF TEXAS
COUNTY OF DENTON
SIGNATURE OF AFFIANT
** * ** ** * ****** *
SUBSCRIBED AND SWORN TO before me this - day of
- to certifY which witness my hand and seal of office.
PRlNTrrYPE/ST AMP NAME
Notary Public in:
My Commission Expires
G:\GlNNY\Fonns\Warrant.DOC
CAUSE NO, 97-0086-362
DENTON INDEPENDENT SCHOOL § IN THE 362,d JUDICIAL
DISTRICT §
. \)\tþ.~" DISTRICT COURT IN AND FOR
YS.
CHARLES HIGH DENTON COUNTY, TEXAS
ORDER FOR TAX WARRANT
On the day and year indicated below came on to be heard in the above-styled and numbered cause
the Original Application for a Tax Warrant filed by MARY HORN, Tax Assessor-Collector for DENTON
INDEPENDENT SCHOOL DISTRICT pursuant to Section 33.22, Texas Property Tax Code. The Court,
having considered the Affidavit of the Applicant as contained in said Original Application, and rIDding that
grounds exist pursuant to Section 33.22 for the issuance of a Tax Warrant against the property of:
CHARLES HIGH
It is therefore, ORDERED, ADJUDGED AND DECREED that a Tax Warrant shall be issued
directing any Peace Officer in this County, to seize as much of the Defendant's personal property as may be
reasonably necessary for the payment of all taxes, penalties and interest included in the aforesaid
application, together with all costs of seizure and sale, those amounts being found by the Court to total the
approximate amount of$
It is further ORDERED, ADJUDGED AND DECREED pursuant to Section 33.23 (b), Texas
Property Tax Code, that no bond shall be required of the Applicant for the issuance or delivery of the Tax
Warrant authorized by this Order by any Court, Sheriff, Constable or Peace Officer of the State of Texas.
.
It is further ORDERED, ADWDGED AND DECREED that the amount of the cash or surety
bond required to prevent seizure or sale of property under the Tax Warrant authorized by this Order shall
be $ , provided that such bond be conditioned on payment of the taxes sought by the
Applicant before delinquency. Approval of this bond shall be by the Applicant as authorized by Section
33.24, Texas Property Tax Code.
It is finally ORDERED, ADWDGED AND DECREED that if:
CHARLES HIGH
the Defendant herein, has not paid the taxes and costs asserted or posted the bond in the amount set herein
within ten rlO) davs after service of the Tax Warrant on the Defendant, then MARY HORN, as Tax
Assessor-Collector, individually or through an authorized agent, is further authorized to sell all or so much
of the property seized under said Tax Warrant as may be required to pay the delinquent taxes, and imerest
and allowable costs now owed by the Defendant. This sale shall occur between the hours of 10:00 a.m. and
4:00 p.m. for cash to the highest bidder at such public place in Denton County, Texas as designated by the
Tax Assessor-Collector in written notice published at least once in two (2) consecutive weeks in a
newspaper of general circulation in Denton County, Texas, and also forwarded by certified or registered
United States mail, return receipt requested, postage paid, addressed to the Defendant at the most recent
mailing address shown on the records of the Tax Assessor-Collector and to all other persons who the Tax
Assessor-Collector may hereafter detennine to have an interest in the property. seized, pursuant to Section
33.25, Texas Property Tax Code.
SIGNED THIS - DAY OF
.
Judge Presiding
G:\GINNY\FOmls\WaITant.DOC
.
.
.
CAUSE NO. 97-0086-362
DENTON INDEPENDENT SCHOOL
DISTRICT
IN THE 362'" JUDICIAL
VS.
§
§
~ DISTRICT COURT IN AND FOR
~~~ DENTON COUNTY, TEXAS
Q TAX WARRANT
CHARLES HIGH
THE STATE OF TEXAS:
To the Sheriff or any Constable or any Peace Officer in Denton County, of the State of Texas,
GREETINGS:
WHEREAS, in the above styled case, MARY HORN as Tax Assessor-Collector for DENTON
INDEPENDENT SCHOOL DISTRICT has brought an Application for Tax Warrant against:
CHARLES HIGH
for the purpose of collecting delinquent ad valorem property taxes owing to the DENTON
INDEPENDENT SCHOOL DISTRICT and has made affidavit that the Defendant is delinquent in the
paying of taxes, penalties and interest owing to the Plaintiff or that Defendant is about to remove trom this
County personal property on which a tax has been or will be imposed and no other personal property is
known to be owned by the Defendant in this County trom which the tax may be satisfied.
You are therefore to take into your possession as much of the personal property of Defendant as
you find in this County as may be reasonably necessary for the payment of all taxes, penalties and interest
and all costs of seizure and sale in an amount estimated as $ , and delivery same to MARY
HORN, pending its sale subject to further order of this Court unless replevied according to law.
You are further instructed to direct the person whose property is seized or their agent to disclose
the name and address if known of any other person having an interest in the property.
Herein fail not, and due return make.
Issued under my hand in Denton County, Texas on
, .
Clerk of the Court
Denton County, Texas
G:\GINNY\Fonns\WarrantDOC
.
.
.
OFFICER'S RETURN
CAME TO HAND, the
day of
o'clock
,_at
_,m., and executed at
in
County, Texas, on the
day
of
o'clock _.m" hy levying upon and seizing the
,~,at
following described property as property of the Defendant, and situated in
County, Texas:
Officer's Signature
G:\GINNY\Fonns\ War<antDOC
.
.
.
THE STATE OF TEXAS
CAUSE NO. 99-0772-16
DENTON INDEPENDENT SCHOOL DISTRICT
IN THE 393RD JUDICIAL
§
§
§
§
LARRY HODGES and H.J, HODGES; DENTON §
AREA TEACHERS CREDIT UNION, THOMAS P. §
STOVER and THE STATE OF TEXAS, THROUGH ITS §
AGENCY AND INSTRUMENTALITY, ATTORNEY §
GENERAL-THE ENVIRONMENTAL PROTECTION § ft.<
DIVISION (IN REM ONLY) §~\' &NTON COUNTY, TEXAS
WRIT O~~ESSION
VS,
DISTRICT COURT IN AND FOR
TO ANY SHERIFF OR ANY CONSTABLE OF THE STATE OF TEXAS, GREETINGS:
On November 9th, 200 I, in the above numbered and styled cause, judgment was granted against defendant
entitling plaintiff to possession of the premises described below:
BRIERCLIFF EST, BLOCK 3, LOT 5, 5/285-3///MEP&PRR 950 (Account No. RO02I663)
DENTON COUNTY, TEXAS
Also generally known as 3412 BriercliffDrive, Denton, Texas
YOU ARE THEREFORE COMMANDED TO:
I. Enter such premises and deliver possession thereof to the plaintiff;
2. Instruct the defendant and all persons claiming under the defendant to leave the premises
immediately, and, if the persons fail to comply, physically remove them;
3. Instruct the defendant to remove or to allow the plaintiff, the plaintiffs representatives, or other
persons acting under the officer's supervision, to remove all personal property from the premises
other than personal property claimed to be owned by the plaintiff; and
4. Place, or have an authorized person place, the removed personal property outside the premises at a
nearby location, but not a public or private sidewalk, passageway street, or parking area and not while
it is raining, sleeting, or snowing.
YOU ARE HEREBY AUTHORIZED AT YOUR DISCRETION TO:
5. Post a written warning on the exterior of the front door of the premises, notifYing the defendant that
this writ has been issued and that it will be executed on or after a specific date and time stated in the
warning; and/or
6. Engage the services of a bonded warehouseman to remove and store, subject to applicable law, part or
all of the property at no cost to the plaintiff or the office executing the writ.
MAKE DUE RETURN of this writ, and certifY how you have executed the same.
Witness mý hand officially, and the seal of said court hereto affixed, Sherri Adelstein, District Clerk
1450 E. McKinney, 1" Floor
Denton, Texas 76209
Deputy Clerk
Date
.
.
.
RETURN OF WRIT
Came to hand the
day of
and executed in Denton County, Texas this - day of
2002 at
o'clock .M.
o'clock - .M.
A.D. 2002 at
By:
, Sheriff or Constable
Denton
County, Texas
, Deputy
Fee for Service of Writ: $