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HomeMy WebLinkAbout2009-088 Revenue - Tax Management Associates Inc. - Business Personal Property Outsourcing Services ContractA ~.A~F ~ o (zv ~ n 9- fi e ~~~ t y Please return this copy to -Clerk to the Board's office for PAF TAX MANAGEMENT ASSOCIATES, INCORPORATED BUSINESS PERSONAL PROPERTY OUTSOURCING SERVICES CONTRACT ORANGE COUNTY, NORTH CAROLINA This contract made and entered into this~J p ~"'day of ~~YG~ , 2009, by and between ORANGE COUNTY, a political subdivision of the State of North Carolina, hereinafter called the COUNTY and TAX MANAGEMENT ASSOCIATES, INC., a corporation authorized to conduct business in North Carolina, hereinafter called TMA, to assist the COUNTY TAX ASSESSOR in the outsourcing of certain assessment administration and ad valorem property tax verification functions for the Orange County Tax Office. Contractual services may begin upon full execution of this contract. SPECIAL PROVISIONS WITNESSETH: WHEREAS, the COUNTY desires to obtain listing administration outsourcing for the County's business personal property taxpayers as authorized by the North Carolina General Statutes; and WHEREAS, TMA agrees to provide said outsourcing services for the COUNTY pursuant to the charges, terms and conditions of this Agreement; and NOW, THEREFORE, in consideration of the promises mutually exchanged, the parties agree as follows: A. OUTSOURCING SERVICES. In accordance with the charges, terms and conditions contained in this Agreement, TMA agrees to furnish outsourcing services that assist the County with business personal property assessment administration. The following steps outline TMA's responsibilities: 1. Process Listing Extensions as Directed by the County Tax Assessor With direction from the County Tax Assessor, TMA call center personnel will process both physical and electronic letters requesting filing extensions and depending on rules currently in place at the County, either grant or deny the extension request. Denial of any extension request must be expressly directed by the County Tax Assessor or the County Tax Assessor's designated agent. TMA outsourcing team members and managers have no statutory authority to either grant or deny extension requests and will only process the requests as directed. 2. Process All Hard Copy Listing Forms Filed with Orange County TMA will collect and process all listing forms sent to Orange County. Each form will be scanned and information from the form will be added to the TMA and Orange County databases. 3. Enter All Information into TMA and Orange County Databases TMA database experts will create a custom relational database to store and sort all information concerning Orange County Business Personal Property Taxpayers including but not limited to name, address, parcel numbers, contact information, values by group, supplies, notes included with the form and any other information that is pertinent to that taxpayer. Records will include discovery data if necessary, extension information and audit data as necessary. This database will be able to be sorted, queried and reported on as necessary. This database will also mirror information currently held within Orange County. Each tax year will be kept as its own database with additions, deletions and changes taking place each subsequent year. 4. Coordinate Databases to Ensure Accuracy on Both Sites TMA database experts will assist in uploading TMA database information to the Orange County database to ensure that the County has a copy of all pertinent BPP Taxpayer information at all times. While TMA databases may house more information than the Orange County database, TMA's database will never have fewer fields or less information than Orange County. 5. Benchmark All Returns for Accuracy and Completeness Each Orange County listing form filed will be examined for completeness and accuracy as they are entered into the TMA database. Forms that are deemed incomplete will be flagged and taxpayers will be contacted for additional information as needed. TMA managers and audit staff will run statistical reports comparing listing forms to prior years and forms falling outside of a predetermined range will be flagged for further investigation. 6. Assist in the Preparation of the Final BPP Roll for the County Tax Assessor TMA database experts will ensure that after all appropriate data has been entered into fields for the respective taxpayers' records, that information is then aggregated into predetermined roll ups for preparation of the final roll. These roll ups will be able to be migrated to the Orange County database as a normal part of the database replication process. 7. Create Management Reporting As Necessary TMA managers from the call center and the discovery team will prepare standardized management reports on a monthly basis to deliver to the County Tax Assessor or the CTA's designated liaison. These reports will include but not be limited to: • Listing reports detailing electronic filings, hard copy filings and granted or denied extensions ~ Statistical reports for listing forms including deviations from prior years and expected number of audits necessary • Discovery reports including new accounts, canvassing efforts and expected new revenues • Roll reports including latest roll up results from quarterly updates • Balanced scorecard B. COST AND PAYMENT FOR OUTSOURCING SERVICES: 1. The County shall pay to TMA for services furnished under this Agreement the set fee of $15.00 per assessment, but not more than $60,000 ($15 x 4000 assessments) per year for all outsourcing services performed by TMA. This includes all services as previously described in Section A. of this Agreement. 2. All expenses incurred by TMA in performing outsourcing services under this Agreement including, but not limited to, travel, food, lodging, mileage, salaries, etc. shall be the responsibility of TMA. 3. TMA shall invoice the County for outsourcing services on a quarterly basis. Invoiced fees will be due and payable within forty-five days following billing date. C. GENERAL PROVISIONS 1. AUTHORITY TO CONTRACT: The COUNTY'S authority to contract for the service herein is authorized by North Carolina General Statute 105-299. 2. AUDIT: All invoices shall be submitted by TMA to the COUNTY TAX ASSESSOR with sufficient detail for a proper pre-audit or post-audit. 3. CANCELLATION: This Agreement shall become effective upon signing and shall remain in effect for an initial term of (36) months. This Agreement may be terminated by either party without cause upon thirty (30) days written notice. 4. COLLATERAL ASSIGNMENT: The COUNTY acknowledges and agrees that payment due TAX MANAGEMENT ASSOCIATES, INC. under this Agreement and all other agreements with the government authority (the "Agreement") have been collaterally assigned to Branch Banking and Trust Company (a North Carolina banking corporation, whose address is 6869 Fairview Road, Charlotte, North Carolina 28210-3384). All payments due TAX MANAGEMENT ASSOCIATES, INC. under this the Agreement will be sent, UPON REQUEST, to the Bank at that address pursuant to a financing and cash management arrangement. The Bank is authorized to receive information relating to this Agreement and payments due under the Agreement and all amendments or modifications to the Agreement from ORANGE COUNTY (the government authority). The Bank is authorized to rely upon the terms of the Agreement. The government authority agrees to give notice to the Bank thirty (30) days prior to termination of this Agreement. 5. INDEMNIFICATION: To the fullest extent permitted by laws and regulations, the CONTRACTOR shall indemnify and hold harmless the COUNTY and its officials, agents, and employees from and against all claims, damages, losses and expenses, direct, indirect or consequential (including, but not limited to, fees and charges of engineers or architects, attorneys and other professionals and costs related to court action or arbitration) arising out of 3 or resulting from the performance of this contract or the actions of TMA or its officials, employees, or contractors under this Contract or under the Contracts entered into by TMA in connection with this contract. This indemnification shall survive the termination of this Agreement. 6. NON-DISCRIMINATION: TMA shall not discriminate against any person on the grounds of race, color, religion, national origin, sex, age or disability in the administration of this contract. Nor shall any person be excluded from participation in, or be denied the benefits of this contract on the grounds of race, color, religion, national origin, sex, age or disability. 7. LAW CONTROLLING: The laws of the state of North Carolina shall control and govern this contract. 8. NON-ASSIGNMENT: This Agreement is not assignable by either party, by operation of law or otherwise. 9. MODIFICATION: This contract may be modified only by a written agreement executed by both parties hereto. 10 ENTIRE AGREEMENT: This contract constitutes the entire agreement of the parties and no other agreement or modification to this contract, expressed or implied, shall be binding on either party unless same shall be in writing and signed by both parties. This Agreement may not be orally modified. Any modifications must be in writing, expressly titled a modification or addendum to this contract, attached to this contract, and signed by both parties. 11. SEVERABILITY: Should any provision, portion, or application thereof of this Agreement be determined by a court of competent jurisdiction to be illegal, unenforceable, or in conflict with any applicable law or constitutional provision, the Parties shall negotiate an equitable adjustment in the affected provisions of this Agreement with a view toward effecting the purpose of this Agreement, and the validity and enforceability of the remaining provisions, portions, or applications thereof, shall not be impaired. 12. HEADINGS: The subject headings of the paragraphs are included for purposes of convenience only and shall not affect the construction or interpretation of any of its provisions. This Agreement shall be deemed to have been drafted by both parties, and no purposes of interpretation shall be made to the contrary. 13. NOTICES: Any notices to be given or submitted by either party to the other pursuant to this Agreement shall be made in writing and sent by first class mail, postage paid or by hand delivery to: COUNTY: CONSULTANT: ORANGE COUNTY TAX MANAGEMENT ASSOCIATES, INC. 228 South Churton St. 2225 Coronation Blvd. Suite 200 Hillsborough, NC 27278 Charlotte, NC 28227 ATTN: John Smith ATTN: Richard H. Cooke, Sr. 4 Executed and entered into by the parties hereto. ACCEPTED: ACCEPTED: ORANGE COUNTY TAX MANAGEMENT ASSOCIATES, INC. BOARD OF COMMISSIONERS 200 SOUTH CAMERON ST. 2225 CORONATION BLVD. HILLSBOROUGH, NC 27278 CHARLOTTE, NC 28227 AU O G ATU AUTHORIZED SIGNATURE: VALERIE P. F US EE RICHARD H. COOKE, SR. TITLE: CHAIR, ORANGE COUNTY BOARD TITLE: PRESIDENT OF COMMISSIO S DATE: f ~~?lCJ ~ DATE: Io ~ zo' oq ATTEST BY: ~~,( ATTE BY: ///~ s ~ ~/v/~' - . {~ TITLE: l_Il .f~,U/l- ~" COUNTY CLERK a- ~, ~ ~ ~ a APPROVED: (If n ~ ~ ,, ~ ; ~ ,'' ~ APPROVED: (If necessary) AUTHORIZED ~~GNA AUTHORIZED SIGNATURE: NAME: TITLE: DATE: NAME: TITLE: DATE: THIS CONTRA HAS BEET PPROVED AS TO LEGAL FORM BY THE ORANGE COUNTY This instrument has been p -a in the manner required by the local government budget and fiscal control act. FINANCE OFFICER: - ATTORNEY'S O CEO to Z..g , 2009. SIGNATU A ETTE I. MOORE TITLE: S AFF ATTORNEY 5 Approved as to technical content hn Smith, Ass sor