TITLE
Title
BUDGET AMENDMENT FOR PROPERTY TAX COLLECTION SERVICES CONTRACT WITH MARK D. BARDILL P.C., DBA ZACCHEUS LEGAL SERVICES (ZLS) - $89,000
end
SPONSOR
Sponsor
Ben Chavis, Tax Director
end
BACKGROUND
Background
During their November 19, 2020 meeting, the Board of Commissioners approved the contract with Mark D. Bardill P.C., dba Zaccheus Legal Services (ZLS), to provide property tax collection services in an amount not to exceed $300,000 per year for a term of four (4) years, effective December 1, 2020. The expense incurred by the County under its contract with ZLS is normally collected along with delinquent taxes before payment is due to the attorney, so that the County does not normally incur out-of-pocket expenses. COVID-related court shutdowns and temporary suspensions in spring 2020 made it difficult for staff to make revenue and expense predictions for this contract for the remainder of the fiscal year, therefore county staff continued to monitor expense and payment trends after the contract was approved, based upon taxpayer and legal activity. Staff have now determined that the Tax department's FY 2020-21 budget must be increased by $89,000 to ensure sufficient funds are available for projected work. Funding for this increase will come from an increase in FY 2019-20 tax revenue received as a result of work under the master contract with ZLS.
To date, the County has expended $768,900.50 through this contract since 2017 and has recovered over $5.9 million in unpaid taxes.
end
BUDGET IMPACT
Budget Impact
Budget Ordinance Amendment
General Fund
$89,000 Increase in Property Tax Revenue (Prior Year Taxes)
$89,000 Increase in Appropriation to Tax
end
REQUESTED ACTION
Requested Action
Approve a budget amendment to increase Property Tax Revenue by $89,000 and increase the Tax FY 2020-21 budget by the same amount to ensure sufficient funds are available for the contract with Mark D. Bardill P.C, dba Zaccheus Legal Services (ZLS) to provide property tax collection services.
end