Ordinance 1994-20
ORDINANCE NO.
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AN ORDINANCE OF THE CITY OF WYLIE, TEXAS, PROVIDING FOR THE
ASSESSING AND COLLECTING OF TAXES LEVIED BY THE CITY OF WYLIE BY
THE COLLIN COUNTY TAX ASSESSOR COLLECTOR; PROVIDING FOR THE
PAYMENT OF FEES FOR THE COSTS OF SUCH COLLECTION; PROVIDING
PROCEDURES FOR FUTURE REVOCATION OF THE AGREEMENT AND THIS
ORDINANCE; REPEALING ALL CONFLICTING ORDINANCES; CONTAINING A
PENALTY CLAUSE; CONTAINING A SEVERABILITY CLAUSE; AND PROVIDING
FOR AN EFFECTIVE DATE
WHEREAS, the City of Wylie, Texas (CITY) is a duly organized political subdivision of
the State of Texas engaged in the provision of City Government and related services for the
benefit of its Citizens; and,
WHEREAS, Collin County, Texas (COUNTY) is a duly organized political subdivision of
the State of Texas engaged in the administration of County Government and related services for
the benefit of the citizens of County; and,
WHEREAS, the City is authorized to levy and collect taxes under one or more of the
following: i) as one of the general functions of Cities provided for in ~51. 072 of the Texas Local
Government Code (LGC); ii) as provided in Section 1 of Article II of City's Home Rule Charter
(Charter); iii) as provided in Chapter 302 of the Texas Tax Code (Tax Code); iv) as further
provided elsewhere by law; and,
WHEREAS, the City Council may, in conformance with Chapter 321 of the Tax Code to
levy taxes on real and personal property, special taxes and assessments for improvements of the
streets and alleys, and such taxes as may be necessary to pay the interest and provide a sinking
fund to satisfy indebtedness of the City;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WYLIE, TEXAS, as follows:
SECTION I
That the County Tax Assessor be, and they hereby are, required and appointed as Tax
Assessor Collector for the City, in accordance with ~6.22(c) of the Tax Code and Section 6D
of Article IV of the City Charter, and authorized to assess and collect taxes for the City, and to
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perform all the duties relating to the assessment and collection of such taxes, as provided by the
laws of the State of Texas.
SECTION II
Such assessment and collection shall be governed by the following terms and conditions:
A. All taxes collected by the County Tax Assessor Collector for the City, including
penalties and interest, and less any fees for such collection due the County, be remitted to City
on at least a weekly basis, with daily remittances during the high collection periods.
B. The City shall provide the County Tax Assessor Collector the current certified Tax
Roll for the taxing unit on or about the first day of September of each year this Ordinance is in
effect, including the ad valorem tax rate and any special tax assessments to be collected for the
City.
C. The City shall transfer to the possession and control of the County Tax Assessor
Collector copies of all records necessary for the performance of the duties and responsibilities
for the collection of ad valorem taxes, specifically including the Delinquent Tax Roll which
includes sufficient detail to be able to prepare a Tax Bill in accordance with ~31.01 of the Tax
Code.
D. In accordance with ~6.27(b) of the Tax Code, the Tax Assessor Collector shall be
entitled to a reasonable fee for assessing and collecting such taxes, and an agreed upon fee of
$0.75 per parcel of property on the current tax roll for each fiscal year is authorized to be
deducted from December monies before forwarding them to the City.
E. This arrangement shall not effect the City's present contract with Nichols, Jackson,
Dillard, Hager & Smith, L.L.P., for collection of delinquent taxes, which shall continue
unchanged except for the fact that the tax collector assessor, in relation to such agreement, shall
be the County and not the City. County shall not terminate or materially alter the said
delinquent tax collection agreement without the prior approval of the City Council, as provided
in ~ 6.30(b) of the Tax Code.
SECTION III
The requirement appointment that the County Tax Assessor Collector service as Tax
Assessor Collector for the City may be revoked at any time, but only upon adoption of a
subsequent ordinance modifying or repealing the terms hereof. Unless and until such time as a
subsequent ordinance be passed the terms hereof shall remain in full force and effect and
continue from year to year.
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SECTION IV
Should any paragraph, sentence, sub-division, clause, phrase or section of this ordinance be
adjudged or held to be unconstitutional, illegal or invalid the same shall not affect the validity
of this ordinance as a whole or any part or provision thereof, other than the part or parts as
declared to be invalid, illegal, or unconstitutional.
SECTION V
This ordinance shall be in full force and effect from and after its adoption by the City
Council and publication of its caption as the law and the City Charter provide in such cases.
SECTION VI
That all other ordinances and code provisions in conflict herewith are hereby repealed to the
extent of any such conflict or inconsistency and all other provisions of the Wylie City Code not
in conflict herewith shall remain in full force and effect.
SECTION VII
The repeal of any ordinance, of parts thereof, by the enactment of this Ordinance, shall not
be construed as abandoning any action now pending under or by virtue of such ordinance; nor
shall it have the effect of discontinuing, abating, modifying or altering any penalty accruing or
to accrue, nor as effecting any rights of the municipality under any section or provisions of any
ordinances at the time of passage of this ordinance.
DULY PASSED AND APPROVED by the City Council of the City of Wylie, Texas, this
12th day of July, 1994.
" 1//01 e/
James D. Swartz
. Mayor
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ATIEST: ~~-1~~
Mary Nichol
City Secre
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