104290 0
1 RESOLUTION NO. 10, 429 '575
2
3 A RESOLUTION AUTHORIZING THE CITY OF LITTLE ROCK
4 TO ENTER INTO AN INTERLOCAL AGREEMENT WITH
5 PULASKI COUNTY AND THE LITTLE ROCK SCHOOL
6 DISTRICT FOR THE PURPOSE OF COOPERATING TO
7 INCREASE THE COLLECTION OF DELINQUENT AD VALOREM
8 PROPERTY TAXES AND DELINQUENT BUSINESS TAXES; TO
9 SHARE THE COST OF AN ADDITIONAL COLLECTOR WITH
10 THE SCHOOL DISTRICT; AND FOR OTHER PURPOSES.
11
12 WHEREAS, the parties are authorized to enter into interlocal cooperation agreements
13 pursuant to Ark. Code Ann. §§ 25 -20- 101 -108 (Michie Rep. 1996) and Ark. Code Ann. § 14 -14 -910
14 (Michie 1987); and
15 WHEREAS, the parties desire to cooperate in the collection of delinquent ad valorem
16 property taxes and delinquent business taxes; and the City and the School District have agreed to
17 share the costs of an additional collector.
18 NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF
19 THE CITY OF LITTLE ROCK, ARKANSAS:
20 SECTION 1. The Mayor is authorized to execute an Interlocal Agreement, with Pulaski
21 County and the Little Rock School District, for the purpose of cooperating to increase the amount
22 of delinquent ad valorem property taxes and delinquent business taxes collected, and to share the cost
23 with the School District of an additional collector. for a term of one year, with automatic extensions
24 of two additional one year terms, beginning on the date the Interlocal Agreement is signed.
25
26 ADOPTED: December 15, 1998
27
ATTEST: APPROVED:
28 2 ``'' __ -
AOB-BTEHCNCQI: -K I
30 CITY CLERK MXYOR
31
32 APPROVED AS TO FORM:
33 kiL °d`� q eltwvuticL
34 THOMAS M. CARPENT
35 CITY ATTORNEY
36
576
INTERLOCAL AGREEMENT FOR THE COLLECTION OF DELINQUENT REAL
ESTATE TAXES AND BUSINESS PROPERTY TAXES
This Agreement is made and entered into as of the day of , 1999, by and
between the City of Little Rock, Arkansas ( "City "), a City of the first class, Pulaski County,
Arkansas ( "County "), a County of the State of Arkansas, and the Little Rock School District
( "School District "), a school district of the State of Arkansas.
WHEREAS, the parties agree that it is in their best interest to cooperate to collect delinquent
real estate taxes and business property taxes; and
WHEREAS, such cooperation should result in more delinquent taxes collected and
distributed and an increased efficiency of collection; and
WHEREAS, such agreement is a reasonable attempt to increase revenue collection and to
improve a variety of services provided to the public by the parties; and
WHEREAS, the parties are authorized by Arkansas law to enter into interlocal cooperation
agreements pursuant to Ark.Code Ann. § 25 -20- 101 -108 (Michie Repl. 1996) and Ark. Code Ann.
§ §14 -14 -910 (Michie 1987); and
WHEREAS, the Board of Directors of the City, the Quorum Court of the County, and the
School District Board, by ordinance or resolution, have authorized their respective participation in
this Agreement.
NOW THEREFORE, in consideration of the mutual covenants and agreements of the
parties and on the terms and conditions set out herein, it is agreed as follows:
1. TERM. The term of this Agreement shall begin on the day the Agreement is signed and
extend annually for a period of three (3) years. Any party has the option to terminate by giving six
(6) months written notification to the other parties.
• •
2. NO SEPARATE BOARD CREATED. The purposes of this interlocal cooperative
agreement can be accomplished without the creation of a separate board. The parties agree to
designate contact persons for each entity to accomplish the work.
3. PURPOSES. The main purpose of this agreement is to increase the percentage of
delinquent ad valorem property taxes and delinquent business taxes collected within the County and
the City. A secondary purpose is to share services, where appropriate, improve efficiency in general,
and communicate effectively with other taxing authorities.
4. COOPERATION IN THE COLLECTION OF DELINQUENT AD VALOREM
PROPERTY TAXES. The County and City hereby agree to cooperate in the collection of
delinquent ad valorem property taxes, pursuant to authority granted in the County Government
Code. Ark. Code Ann. § 14 -14 -910 (Michie 1987).
5. MANNER OF FINANCING, AND ESTABLISHMENT AND MAINTENANCE
OF A BUDGET. The City has hired an additional collector in its Finance Department. The School
District will pay one -half (%2) of salary and benefits of this collector for each of the three contract
years. The amount for the first contract year of 1999 shall be due upon signature of the parties. The
amount due for the second (2000) and third (200 1) contract years shall be paid semi - annually, before
January 1 and July 1 each year, upon receipt of an invoice for this budget item from the City.
6. ACCOUNTABILITY. The parties agree that accountability is important. The City will
provide a financial report of collection activities on a quarterly basis to the County and School
District. The City retains its authority over its collection procedures and internal operations.
7. DISPOSITION OF PROPERTY. The parties do not contemplate the acquisition of
property as part of this Agreement. Property having delinquent ad valorem property taxes shall be
certified to the Commissioner of State Lands, as provided by law. Such certifications shall continue
0
to be done by the County.
8. SEVERABILITY. The provisions of this Agreement are declared to be severable. If
any provision hereof shall be held to be invalid or to be inapplicable to any person or circumstance,
such holding shall not affect the validity of the applicability of the remainder hereof.
9. APPROVALS. This Agreement shall be submitted to the Attorney General for approval
pursuant to Ark. Code Ann. § 14 -14 -910 and § 25 -20 -102.
EXECUTED this
ATTEST:
Robbie Hancock
City Clerk
ATTEST:
Carolyn Staley
County & Circuit Clerk
V
day of
1999.
CITY OF LITTLE ROCK
Jim Dailey
Mayor
PULASKI COUNTY, ARKANSAS
F.G. "Buddy" Villines
County Judge and C.E.O.
Patricia Tedford
Treasurer
ATTEST: LITTLE ROCK SCHOOL DISTRICT