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Home My WebLink AboutRes 2003-29• RESOLUTION NO.2003-29 A RESOLUTION OF THE MAYOR AND COUNCIL OF THE TOWN OF FOUNTAIN HILLS,ARIZONA,APPROVING AN INTERGOVERNMENTAL AGREEMENT WITH THE CITY OF PHOENIX TO ADMINISTER THE MUNICIPAL TAX HEARING OFFICE. WHEREAS,ARIZ.REV.STAT.§42-6056 establishes the Municipal Tax Hearing Office(the "Hearing Office")tohear,interalia,petitionsfrom supplementary auditsperformedbycitiesandtowns under the state collection systems;and WHEREAS,theCity of Phoenix ("Phoenix")administers the Hearing Officeon behalf of Arizona cities andtownsat significant costs;and WHEREAS,the Town of Fountain Hills ("Fountain Hills")is required to provide a mechanism for petitions from supplementary audits performed by Fountain Hills under thestate collection system. NOW,THEREFORE,BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE TOWN OF FOUNTAIN HILLS,as follows: SECTION 1.That the intergovernmental agreement between Fountain Hills and Phoenix for administration ofthe Hearing Office (the "Agreement")is hereby approved intheform attached heretoas Exhibit Aand incorporated hereinby reference. SECTION 2.Thatthe Mayor,the Town Manager,the Town Clerk andtheTown Attorney are hereby authorized and directed to execute all documents andtakeallsteps necessary tocarryoutthe purpose of this Resolution. PASSED AND ADOPTED BY the Mayor and Council of the Town of Fountain Hills,June5, OUNTAINHIJULS: f.J.Nichtffs,Mayor REVIEWED BY: Tim GTTickering,Town Manager 9196.004VPHX 1GA MTHO.rcs.doc 5-16-03-1 ATTESTED TO: Bevelyn J.Bender,T&fwn Clerk APPROVED AS TO FORM: ^ AndrewJ.McGuire,Town Attorney INTERGOVERNMENTAL AGREEMENT BETWEEN THE TOWN OF FOUNTAIN HILLS AND THE CITY OF PHOENIX THIS AGREEMENT is entered intothisday of ,2003 pursuant to Arizona Revised Statutes (A.R.S.)§11-952,between the TOWN OF FOUNTAIN HILLS ("FOUNTAIN HILLS"),acting byand through its Town Council andthe CITY OF PHOENIX ("PHOENIX"),acting byand through itsCityCouncil. A.R.S.§42-6056 establishes the Municipal Tax Hearing Officethatwillhearallreviews ofpetitionsforhearingorredeterminationundertheModelCityTaxCodeforcitiesand townsnotinthestate collection systemandfor petitions from supplementary audits performedbycitiesandtownsunderthestatecollectionsystem.Thepurpose of this Agreementistoprovide PHOENIX themechanismstoadministerthisofficeinamanner determinedpursuanttoan intergovernmental agreementasprovidedinA.R.S.§11-952. RECITALS 1.FOUNTAIN HILLS is authorized bythe Town Code,Section 2-1 -2,to enter intothis Agreement. 2.PHOENIX is authorized byCity Charter,Chapter 2,Section 2toenter into this Agreement. 3.Thepurpose of thisAgreementistoestablishthemechanismsto administertheMunicipalTaxHearingOfficerequiredbyA.R.S.§42-6056andto \|jjB/ reimburse theCity of Phoenix for costs related tothe administration of this office. THEREFORE,inconsideration of themutualagreementsexpressedherein, itis agreed asfollows: I.SCOPE OF AGREEMENT 1.The Municipal Tax Hearing Officeshallhearallreviews of petitionsfor hearing or redetermination under the Model CityTax Code for non-program citiesandfor appeals from supplementary audits perfonned by cities and towns under theState of Arizona collection system as provided in A.R.S.§42-6056. 2.FOUNTAIN HILLS agrees that PHOENIX will administer the Municipal Tax Hearing Office. 3.FOUNTAIN HILLS and PHOENIX agree that PHOENIX shallhire qualified lawyers toactasthe Hearing Officers forthe Municipal TaxHearingOfficeto beusedona case-by-case or matter-by-matter assignment method. 4.The Municipal Tax Hearing Officers,as approved bythe Unified Audit Committee and subsequently confirmed bythe Municipal TaxCode Commission pursuant to A.R.S.§42-6056,will serve as Hearing Officers as designated by PHOENIX. 5.FOUNTAIN HILLS willbe billed byandshallpay PHOENIX for FOUNTAIN HILLS'share of the contract and administrative expenses,based on actual use of the Municipal Tax Hearing Office,ona monthly basis with payment due thirty calendar daysfromthe billing date.In consideration of PHOENIX administering the C Municipal Tax Hearing Office,the parties agree tothe following payment temis. 145354v1 p (a)Thechargeby PHOENIX willbethechargeforthe Hearing Officer,nottoexceed $150.00 perhourplusotherrelatedexpensesatcost. (b)InadditiontothechargesrelatingtotheHearingOfficerset forthin(a)above,theCity/townagainstwhomtheprotesthasbeenfiledwillpay PHOENIX an hourly work order rate approved bythe Unified Audit Committee at $51.29 perhourforcostsrelatedtothe administration of thisoffice. (c)Inthe event of a multi-jurisdictional audit,in which the chargessetforthin(a)and(b)abovecannotbedirectlyattributedtoaspecific jurisdiction,thechargeswillbeallocatedonlytothecities/townsforwhichataxpayer .appealsthe multi-jurisdictional tax assessment based ona pro-rata share of thetotal amount protested inthe original assessment. (d)The rate forthe Hearing Officers andthe work order ratefor PHOENIX administration of the Municipal Tax Hearing Office willbe reevaluated ona biannual basisand approved bythe Unified Audit Committee. 6.FOUNTAIN HILLS shall provide a location suitable forthe hearing when FOUNTAIN HILLS isthe sole jurisdiction inatax protest.Inthecase of a multijurisdictional audit protest,taxpayer may select thecityortowninwhichthehearing willbe held.In any event,the selected city or town will provide a suitable location for the hearing. 7.All activities relating tothe provisions setforthinthis Agreement areto Cbe coordinated between the City/Town Tax officers or their designees. 145354v1 c KtygfrS II.MISCELLANEOUS PROVISIONS 1.This Agreement shall become effective onthedate of execution and shall continue infullforceandeffectuntilitis terminated either bymutual agreement of thepartiesorby either partygivingthe other thirty(30)calendar days advance written notice of termination of the Agreement,which notice shall specify thedate of tennination. 2.FOUNTAIN HILLS or PHOENIX may cancel this Agreement without penalty or further obligation. 3.This Agreement is subject tothe cancellation provisions of A.R.S. §38-511. 4.Cancellation pursuant to either Paragraphs 2 or 3 above shallbe effective when written notice fromthe chief executive officer of one city/town is received bytheotherpartytothisAgreement,unlessthenoticespecifiesalatertime. 5.Eachparty(as "Indemnitor")agreesto indemnify,defend,andhold harmlessthe other party(as "Indemnitee")fromand against anyandallclaims,losses, liability,costs,orexpenses(includingreasonableattorney'sfees)(hereinafter collectively referredtoas "Claims")arising out of bodily injury of any person (including death)or property damage,butonlytotheextentthatsuch Claims whichresultin vicarious/derivative liability tothe Indemnitee are caused bytheact,omission, negligence,misconduct,orotherfault of theIndemnitor,itsofficers,officials,agents, employees,or volunteers. ]45354v1 4 6.FOUNTAIN HILLS and PHOENIX eachhavean intergovernmental agreementwiththeState of Arizonabywhicheachobtainstaxpayerinfonnationfromthe Statesubjecttotheconditionssetforthintheintergovernmentalagreementincluding confidentiality.Tothe extent that information being exchanged between FOUNTAIN HILLS and PHOENIX mayhavebeen obtained initiallyfromtheState,eachagreesto abidebythetermsand conditions setforthin their respective intergovernmental agreements with the State of Arizona. 7.All notices or demands uponany party tothis Agreement shallbein writing andshallbe delivered in person or sent bymail addressed as follows: TOWN OF FOUNTAIN HILLS W Attn:JulieGhetti License and Sales Tax P.O.Box 17958 Fountain Hills,AZ 85269 CITY OF PHOENIX Tax Division Attn:Tax Administrator 251 W.Washington,9th Floor Phoenix,AZ 85003 145354v1 INWITNESSWHEREOF,thepartieshaveexecutedthisAgreementthe dayand year first above written. CITY OF PHOENIX a municipal corporation FRANK FAIRBANKS,City Manager By FRANK FAIRBANKS ATTEST: City Clerk APPROVED AS TO FORM AND WITHIN THE POWER AND AUTHORITY GRANTED UNDER THE LAWS OF THE STATE OF ARIZONA TO THE CITY OF PHOENIX City Attorney I45354v1 TOWN OF FOUNTAIN HILLS a municipal corporation TIMOTHY G.PICKERING,Town Manager PICKERING ATTEST: T<m'ii Gferk APPROVED AS TOTORM AND WITHIN THE POWER AND AUTHORITY GRANTED UNDEF THE LAWS OF THE STATE OF ARIZONA TO THE TOWN OF FOUNTAIN HILLS ^—'Tr>Mi/n Afir\rnp\/Town Attorney