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06-F Tax Proposal - Gay et alNOV-06-2091 18:32 FROM:GAY MCCRLL 972-494-2982 T0:9037829721 PRGE:02'29 A Proposal to Collect Delinquent Ad Valorem Taxes for City of Paris Submittcd by: GAY, MCCA[,L, ISAACKS, GORDON & ROBERTS, P.C. Attorneys & Counselors 777 East 15th Street Plano, Texas 75074 and 705 W. Avenue B, Suite 201 Garland, Texas 75040 November 2001 NOV-06-2001 18:32 FROM:GRY MCCRLL 972-994-2962 T0:9037829721 PqGE:03~29 Law OFr•tces GAY, MCCALLI, ISAACKS, GORDON Fi ROBERTS, P.C. A PROFi_SCIONnL CO0.PO0.M'ION $I[ITfi 201 705 WEST AVF.NUE B GARLAND, TEXAS 75040 972-276-8282 • Fnx 972•494-2982 I(JHN E. GeY DAI~Y D. GILKeR SYDNA H. G9IIUON LflWIS L. itiAACKi'T• DAVm MCCALL ' WIV,I.InM 1. HUB6RTS " November 6, 2001 Mr, Larry W. Schenk City Attorney City ul'Paris P.O. Bux 9037 Paris, "fexas 75461 •9037 Dear Mr. Schcnk: ' ATfORNEY-M8D1'ATOR • Aoepo CeWitiweD -Crvn. TainL Lew TE%A$ BOAND Of LEGAL SPCCIAI-li_n'nON ♦ MBMBHR, C044-CO! OF TN6 STA7E BAR UFTtXAS We apprecipte ihis opportuniry to present a proposa] to the City of Paris for d1e cnlleccion oFdelinquent faxes. Gay, McCall, Isaacks, Gordon & RobeRS, Y.C, eullects vver R9,000,000.00 (base tax only) each yzer in delinquent taxzs. 'fhz firm has been colleccing delinquent tuxes since 1976. We have excellent collection records for our clicnts, and we will pruvide excellent services and collections for the City of Paris. Sydno Gordnn, a pariner in the tirm, will be dte managing parlner (`or fhe City's delinquent tnx coUecfions. Ms. (,rordon has 16 years' expcricnce in colfeeiing delinyuent ad vulurem liixes. Sl,e will wark closely with the City to provide the same excellent services sutid colloctiuns li,r the City uFPlris as ow• ocher clientc zxperience. Two partners of the tirm, Sydna Gurdun and David M. cCall, have a totfll of 1$ years' exneri.ence collecting deliiiquent taxe>. Both Ms. Gordcm and Mr. McCall's tax cullection experience includcs operational as weli us le6al aspects of tax collection. In addition, all attnnacys in tlie firm arc expcrienced in dnlinyuent tax collzctions. NOV-06-2001 18:32 FROM:GRY MCCRLL 972-494-2982 T0:9037629721 PRGE:04,29 Scope of Services • Perfomi all services necessary fer the collectiun ot'delinquent taxes. • Commimicate and work with the officials and stsff of the City of Paris • Communicpte xnd wurk with the Lamaz Cowity Appraisal District and ufher taxing enNties. • Provide wriiten reports as requested by the City Attorney • Respond [o inquiries tiom the Ciry Attorney by telephone conferences, e-mail, Fax, or in person as required. • Interfacc with the Hnmestead Program • Provide excellent collections 1'or the Ciry of Paris and provide aII xervicrs needed to achievc our gciul of cullecting xY much money es poysible es yuickly ati possible in q profeneionnl msnner. Cay, McCall, fsaacks, Gordon & Roberts, P.C. will provide the best service to the City. We ask the City o(Paris to award the contract for collection of delinquent taxzs to Gay, McCell, [saacks, Gordon Bc Roherts, P.C. Wc wil] appear in person for interviews ar conferenCes in connection with this pruposal. We ask you to vrsit our offices at any time, as we would be pl.eased to s.how you uur aF'4ices and funher explain our operatiuns. If yuu hnve any questions or need additional inlormation, please contact Sydna Gordon. Thank you again for giving us the opportunity to represent the City of Paris Sincerely, Gay, McCall, Tsaacks, Gordon & Roberts, Y,C. By: Sydna H. Gordon S1-1G:rs NOV-86-2001 18:32 FRDM:GRY MCCRLL 972-494-2982 T0:9037829721 PRGE:01/29 GAY, McCALL, ISAACKS, GORDON & ROBERTS, P.C. A PROFESSIONALCORPORATION JOHN E. CAY Sulte 207 LEWIS L. ISAACKS SYDNA H. GORDON 705 W. Avenua B DAYfD McCALL DAISY GILKER CARLAND,TI:,XA5 75090 WILLIAM J. f<OBERTS Phone: 972-276-8282 Fax:972-494-2982 FAX COVER PAGE T'u: LA1212Y SCHENK, CITY ATTORNEY Company; CITY OF YARIS Fax Number: 1-903-782-9721 Date: Novembcr 6, 2001 From: Sydne Gordon rax Number. (972) 494-2962 Peges including cover pagC: Hard copy to follow? YES SubjecC PROYUSAL TO COLf ECT DEC.INQUENT TAXES Message: NOU-06-2001 18:32 FROM:GRY MCCpLL 972-494-2982 Intruduction of the Firm T0:9037829721 PRGE:05,29 Gay, McCbll, Isaecks, Gordon & Robarts, P.C. has collected delinqucnt taxes for governmental entities since 1976. With of6ces in Gazland and Plano, the fvm also conducts a general civi] and trial practice and provides legal services to municipulities, counties, school districts, appraisal districts, and otAer political subdivisions. 'fhe firm includes seven attorneys: Sydna Gordon, John Gay, David MeCall, Lewis lsaacks, 8i11 Roberts, Heathsr Schaeter and Raehel King. Sydnu Gurdun has practiced law in the Dal.las-Fort Worth Matroplex since 1977. She earned her law degree from Southem Methodist University in 1977. She has 16 years of experiencs in the collection oPdelinqucnt ad valorem taxes. Mti. Gordon has representod the letgest school Citys, cities, and countics in the Nort:h Texas azea for the collection oYdelinquent taxes. She has also represented many suburbt►n jurisdictions as well as governmental entities loceted in rural azeas. Ms. Gordon has extensive litigafion exparience in both state and federal courts. She is admitted to prectice in all Texas State Courts; United States District Court, Northern and Eastem District of Texns; Unirei States Fifth Circuit Courl' ofAppeals; snd che United States Supreme Court. Yn 1992 Ms. Gordon won a landmark case against the FDIC in feJeral court. 'Che FDIC had cleimed thet all penalties tmd interesf on delinquent taxes that accrued prior to the FDIC's ownership of real property were wiped ouJ by fDIC"s ownership. At stake were millions of dollars in revenue slatewide for 7exas local governments. Representing Dallas County, Ms. Gordon wes successful in pceserving this tax revenuc for all taxinsjurisdictions in Texus as a result ofthis Fifth Circuit opinion in Irving 1SD and Dallas Cowiry v Packard Propertiec, 970 F.2d 58 (5"Cir. 1992). In 1993 Ms. Gordon won anotlier important casc against FDIC in the U. S. District Court, Northern District of Texus, Fort Worth Divisiun. ln City ofFort Worth, et el. v STX` I and Partners. Ltd., et al., No. 4:92-CV-501-A, the FDIC had foreclosed on 21 sepazate tracts of Iand comprising over 300 acres. Over $7,000,000 in delinquent and current taxes were due and owing when FDIC foreclosed. FDIC claimed thet the egency had the power to protest the values on the cettified tax rolls for allgrior vears for which taxes were delinquent, even thnugh FDiC had not lxen the owner during the tax years in question. If FDIC hed won this caso, they could have wreaked havuc with the cefiified tax rolty by challenging the value of nny cx all p.roperty owned bq FDIC for any year with delinquent taxes due. T'he costs of hearings on che values determined tMee, four, and five yeprs ego, alone with the cost of litigation, would have been devastating to the govcmmental entities. However, the Cowt held that § 1825(b)(1) of the Financial lnstitutions Reform, Recovery Qnd Enforcement Act (12 U.S.C. § 1825(b)(1)) wav not retruactive and did not give FD1C the authority to require reassessment ofprior years' values. Ms. Gordon served tive terms as a'frustee of the Gazland Independent $chool District. She served as President of the Board three times, Vice President, and Secretury. Ms. Gordon atso servcd as a Trustee ofthc'("exas Association of School Boards from 1992-1998 and as Secretary- Treasurer of TASB in 1997-98. Ms. Gordon has served as a d'vector of both thc Gazland and Rowlett Cheml+ers of Co:mmerce. She is Secretary of the Garland lducation Foimdation aiui Vice NOU-06-2001 18:33 FROM:GAY MCCRLL 972-494-2982 T0:9037829721 PRGE:06129 President of the Kiwanis Club. Ms. Gordon is a Fellow of the 1'exas Bar Foundetion. She is a member of the Texas Bar Association and the Collin County Bar Association, Ms. Gordon end her husband, Don, have one daughter who lives with her family in Garland David McCall has collected texes for governmental entities since 1976. Mr. McCa11 earned his law dcgrec.from Baylar U.niversity School of i.aw end was admitted to the Texes Bar in 1972, Hc has been engagad in the private practice of Iaw since his admiasion [o the Bar in 1972. in addition to representing his delinquent tax clients in state court, Mr. McCall has successfully defended them in the L1.S. District Court, Ea9tem District oPTexas, against Yhe FDIC. A P1ano native, Mr. McCall has served as President of both the P1bno and CoUin Cuunty IIaz Associations. He is also a Fellow of Ihe Texas Bar Foundation. He servcd on the DART Board for six ycars, serving as Cha'vman of the Board for three of those years. In addition, Mr. McCall presently serves as a Regent of Baylor Llniversity and a D'vector of Baylor Hospital. He is activa in many civic organizations uf Plano and Collin County. He is married tn Jenny and has two children. John Gay, a McKinney native, hes heen practicing Isw in Collin county £or 41 yaazs. T-le earned hi9 law degree from Southern Methodist University in 1954. Mr. Gay concentrates his practice in the araas ofwuter and munieipal law, will, probate, and real estata Mt. Gay is a membor of local bur associations and a Fellow of the Texas Bar Foundation. He served as the Meyor of McKinney from ] 991-1997, and a McKinney Ciry Council Mem.ber from 1985-1991. He is nlso a member uf the McKinney Rotary Club and active in many ulher lucal civic activities He is married to ]udy Guy and has three children and two grendchildren. Lewis Isescks eerned his law degree from fexas Tech Univzrsily SChuol of Law in 1980. Mr. Isaacks is Boatd Certified in Civil Trial Law by the Texas Board of Legal Specialization. He provides general counsel services to Allen ISD f'ur construction related issues, local interguvernmental concracts, and other matters. He is expericnced in representing taxing entities For delinquent tax collection as well as appraisal Citys for taxpayer challenges to valuation. M.r. lsuecks is also u trained mediator. He has served as an officer and director of the Collin County Bar Association. He is a Fellow of the Texas Bar Fotindation and the College of the State Bar of Texas. Mr. lsaacks is actively involved in McKinney Youth Sports Assaciation, is a member of the Rotary Ctub, and attends Westside Church of Christ He resides in McKinney with his wife, Paula, end their two children. Bill Roberts earnzd his law degrec &om Baylor University Schnol uf law in 1968. He served as the City Attomey for the City of Plano for cight years. From 1983 until 1990 he served as County ludge for Cullin County. Mr. Roberts provides general counsel services to Allen !SD for real estate ecquisitions, Open Records, Open Meetings, conflicts of intexest, employee issues, and other macters. He is a past president and d'vector of both Che Plano and Collin County Bar Associations and a member of the College of the State Bar of Texus. Mr. Roberts Nes also served ae the Chairmnn offhe Board ofCollin fntervcntion To Youth (City Huuse) in Plano. Mr. Robcrts is mruried to Tamara and hes four children. NOU-06-2001 18:33 FROM:GRY MCCALL 972-494-2982 TD:9037829721 PRGE:07'29 SYDNA KGORDON 1309 Carriage Laoe GArlaod, Trxae 75043 EDUCATION: Garland High School, Honor Cnaduate, 1964 East Tezas State University, B.A. in Spanish and English, with FTighest Academic 5tanding, 1968 Southem Methudist Universiry School of Law, ].D., 1977 ELECTED OFFTCE: Trustee, Gazland Independent School Disuict Elected, 1983 Re-Elected 1986,1989,1992,1995 (S th term ended May 1998) President,1985-86,1991-92,1996-97 Vica President, Secretary, and Assistant Secretary Finance comrnittee, seven yeazs Facilities cortunittee tlvee years PROFESSIONAL AFFILIATIOPIS; Texas State Baz Association Admitted to pructice before the Supreme Court of the United States; U.S. Fiflh Circuit Court of Appeals; U.S. Disfict Court, Northem DisVict of Texas; and U.S. DisVict Court, Eastem District of Texas Texas Baz Foundation, Fellow Collin Counry 8ar Association Collin County Chapter, Texas Associstion of Assessing Officers Northeast Texas Chapter, Texas Association of Assessing Officers Texas Association of Assessing Officers Texns Association of School Hoards, Associate member Council of School Attomeys, TASB CCVIC ACTIVITIE5: Texas Association of School Boards, Trustce 1992-96 $ecretary, 1997-98 Chair of Resolutions Committee and Planning & Development Committee 7ASB Delegate to Delegate Assembly _ TASH Grassroots Advocacy Process TASB Legislative Committee TASB Special Committee on School Revenue & Eunding 7'ASB Region 10 Lcgislative Development Cowici) NOU-06-2001 18:33 FROM:GRY MCCRLL 972-499-2982 T0:9037829721 PRGE:08,29 ~ Partrier in Edueation, Gerland Independent School District, 1999 - present Garland Education Foundation, Trustee UIL State Executive Committee, 1996-99,appointed by TEA Commissioner Mike Moses North Texas Areu Associadon of School Boazds Executive Committee 1990-96 Chair Nominations Committee, 1996 Texas School Improvement Initiative, TEA Gazland Economic Development Steering Cortunittee 1995-98 Garlend Chamber of Commerce Direcmr, 1987,1992 Garland ECOnomic Development Authority, Inc. Director, 1986 American Association of Universiry Woman, Gsrland Branch Presiden[, 1988-90 Vice President 1992-1994 Kiwanis Club of Garland Garland YWCA Chair of Sustaining Fund Drive Executive Women of Dallas Director Chair, 5cholazship Committee IiVSTRUCTOR: "The Texas Properry Tox System" TPA-Approved course for School Bonrd Member training credit McKinney, Texas; Dallas, Texas 1989-90 FAMTY.Y: Married to Don Gordon Adult child: Jeunnice Gordon Chapin Grandson: Bla{:e Chapin ~ NOU-06-2001 18:34 FROM:GRY MCCRLL 972-499-2982 T0:9037B29721 PRGE:09,29 ~ David B. McCall, III ~ 777 Erat Fifteenth Street Plpoo,Texas 75074 (972) 424-8501 EDUCATION: Daylor Universiry, B.A. May 1969 Baylor University Schoul of Law, J.D., February 1972 POS[TIONS TiELD: 1996-Present Gay, McCall, lsaacks, Gordon & Roberts P.C., Parmer 1985•1996 Gay & McCall, Yartner 1976-1985 Boyd, Veigel, Gey & McCall, Partner 1974-1976 McCall & Berry, Partner 1972-1974 Houser & McCall, Partner PROFESSIONAL ORGANIZATIONS: 1976-1977 Plano Bar Association; President Presently Member 1977-1978 Collin County Baz Association; President: Presendy Member 1961 • L988 District iA Grievance Committee, Member Texas Baz Association American Bar Association CIVIC, CULTURAL OR CQMMU1vITY ORGANIZAT[ONS: 1966-Presrnt Baylor University; Regent 1986•Present Baylor Healt}uare System; Trustee 1964-1996 Dallas Area Rapid Transit Authoriry; Chairman(1986-1989) Member(1984-1990) 1989-Present Texas High Speed Rail Commission; Secretary Treasurer: Member 1990 Friend of Texas Trensit 1989, Texos State Highway Commission 1984 Cilizen of the Yeaz, Ciry of Pleno 1984-Present First Baptist Church, Plano;'feacher 1984 Coliin Counry Community College Committee; Co-Cha'umen 1984 Capital Gnprovement Program, City of Plano; Co-Chsirman 1983 Plano Chamber uf Commerce; Prasident 1978-1979 Plano Rutary Club:k'resident 1982-1984 Planning & Zoning Commission, Ciry of Plano; Ehairman 1979-1980 Historic Zoning Ordinence Commission, City of Plano; Chairman 1978,1980 Y1NCA, Plano, Texas; Director ~ 1986 Plano General Hospital; Director 1966•1989 Dullas Allience; Trustee NOV-06-2001 18:34 FROM:GRY MCCRLL 972-994-2982 T0:9037829721 PRGE:10'29 Fa 1981-1984 Baptist Church Loan Board, Baptist General Convention; Direcmr ~ 1984 Plano Independant School District Hond Campaign; Chnirman 1992-1998 Baylor School of Dentistry FAMILY: Married to Jenny L. McCall, two children: Cam 24; Meredith 21 ~ NOV-06-2001 18:34 FROM:GRY MCCRLL 972-494-2982 T0:9037629721 PRGE:11129 John E. Gay 2801 Wood9tream L4ne McKionty, Texas 75070 972-424-8501 EDUCATION: Southem Methodist C7niversiry ,1951 Southem Methodist University School of Law, J.D., 1954 LEGAL PREFERENCES: Estates & Probate Water Law Real Estate PUBLTC OFFICES }IELll: Mayor, City of McKinney, 1991 - 1997 Ciry Council Member, McKinney, 1985 - 1991 CIV1C & PROFESSIONAL ACTIVITTES: McKinney industrial Development Corporation, President Notth Texas Medical Center, Former Chairman/Board of Directors Community Relations Council McKinney ]ob Corps, Member McKin.ney Chamber of Commerce, Member and Past President McKinney Rofary Club, Member and Past Presidem The Heard Museum, Former Memher of ehe Board of Diroctor First United Methodist Church, Past Chairman of the Official Board State Baz of Texas Fellow of the Texas Bar Foundation Collin Counry Bar Associution Plano Bar Association FAMILY: Married to Judy Gay Three children and 2 grandchildren NOV-06-2001 18:34 FROM:GRY MCCRLL 972-994-2982 T0:9037829721 PRGE:12129 EDUCATION: Lewis L. Isascks 777 E. Fitteeoth Street Plauo,Texa9 75074 972-424-8501 Mgelo State University, B.A., 1977 Texas Tech Universiry, J.D., 1980 ADR Training - DBA Mediation Training - 1990 AAEAS OF PRACTICE: Tax litigation General Civil litigation Boazd Certified - Civil 'frial LAw School law Govemment law Mediation ~ PI20FESSTONAL ACTIVITIES: Member of the State Bar College of Texas 1'exas Bar Eoundation, Fellow Texas Boerd of Legel 5pecialization Collin County Baz Association, Director, 1991-1992 Collin County Bar Associatiun, Secretary, 1992-1993 State Bar of Texas CIVIC ACTIVITTES: Plano Heritage Fazmstead, Director, 1989-1990 McKinney Boys Basebali Associution, Director, 1988-1993 Youth Sports Coech: Buseball, Football, Basketball, Soccer, 1988-1996 Collin Counry Boys & Gids Club, Director, 1995•Present Westside Church of Christ, Deaeon, 1992-Presant McKinney Rotary Club, 1996-Present FAMILY: Married to Paulu Sessom Isaacks Children: Johathan and Jeffrey ~1' NOU-06-2001 18:39 FROM:GRY MCCRLL 972-499-2982 T0:9037829721 PAGE:13,29 F. > EDUCATION: William J. Roberts 777 E. Fifteent6 Street Plano,l'exas 75074 972-424•8501 University of Texas at Austin, B.B.A., Finance, 1966 Baylor Univrrsity School of Law,1.D., 1968 Southem Methodist Universiry, Clndenvood School of law, Post-Greduate Legal Studies, 1977 National Judicial College, Speciel Session, 1985 PUB.LIC OFFICES HELD: Counry ,Tudge, Collin County, Texas, 1983-1990 Ciry Attomey, Plano, Texas 1970-1976 PROFESSIONAL AND CIVTC ORGANIZATIONS: Certified Mediator Association of Attomey-Mediators, Member Collin Intervention to Youth, President and Director, 1994-1997 Advisory Director, Aspire (a division of Promise Program), 1996-Present Plano Chamber of Commerce, President and Director, 1971-1974 United Way ofPlano, Director/Advisor, 1973-1975 Plano Heritage Association, Director, 1982 Collin County Bar Association, Secretary, 1960; Treasurr, 1974 Plano Baz Association, President, 1981 City of Plano Cherter Review Commission, Legal Advisor, 1974 Collin County Transportation Committee, 1982 Collin County Texas Ex-Student Association, Director, 1982 Collin County Adult Literacy Council, Directot, 1983-1985 Semaritan Inn, Advisory pirector, 1985-1990 Plano Housing Authoriry Tusk Fomc, 1978-1979 American Haz Association College of the State Bar of Texas, Member State Bar of Texas FAMILX: Married to 7'amara Roberts Adult children: Ryan and Mareus (twins), Ruchel, Jcel NOV-06-2001 18:35 FROM:GAY MCCALL 972-494-2982 TD:9037829721 PRGE:14,29 R:perience of Gay, McCrll, Ivpaeka, Gerdon & Roberts, P.C. Gay, McCall, Iseacks, Gordon & Roberts is highly qualified to represent the City of Pazis for delinquent tax collect.ion. Me. Cordoo will be the mansgiog partner tor the firm'a collecHon e6ort for tLe City. Ms. Gordon and Mr. McCall have extensive experience in all ereas of delinquent tax collection, i.nclnding both the legal and operational aspects of tax coRettion. Mr. Isaacks is experienced in representing both taxing entities for delinqaent tax collection and apptaisal districts for taxpayer chel.lenges to valuetion. All of the attomeys of fhc fvm are knowledgeable about delinqucnt tnx cullections nnd will be aveilable to the City's staff to answer questions and provide assistance tu the City os needtd. Thus, an experirnced rttorney will dwsya bn rvrilablc to the City's .rtsH to anewnr queatione, to tr:psyerr 9or contercnces when needed, ood to the courte for trial aettinga and conferoncea. Fur several years Ms. Gocdon hes assisted the City of McKinney, McKinney ISD, and Collin Coansy with thc cRy's Atfordable Houeing Prognm. This progrem assists lower income individuals' gaining home ownrrship. ?he loes aze acquired tluough delinquent tax Pureclosure sales. Ms Gordon's assistancc has includod working with the city's statt'to develop progrum policies and procedures. Gay, McCell, Isancks, Gurdon & Roberts' collection performanee is exceptional. By any measure ofpcrfommnce, our firm's tax collections are outstanding. We have developed a highly succrssful tove collection program. We would like to bring this success to City of Paris as your delinquent tax collection attorneys. Gay, McCall, lsaacks, Gordon & Roberts represents the followins entities as their delinquent tax collection attomeys: COLUN COUNTV COLLIN COUNTY CCD CITY OF ALLEN AGLEN INPEPENDGNT SCHOOL DISTRICT CITY OF ANNA CITY OF CELINA CITY OF FARMERSVILLE FARMERSVILLE INDEPENDENI' SCHOOL DISTRIC7 FRISCO LNDEPENDENT SCHOOL DISTRICT CITY OF GARLAND CITY OF JOSEPHIWE CITY OF LAVON CITY OF McKINNEY McLC1N'NEY INDEPENUENT SCHOOL DIS'fR1CT CITY OF MURPHY TOWN OF NEW HOPE C1TY OF NEVADA CITY OF PARKE[t CITY OF PLANO PLANO INDEYENDEN'I' SCHOOL DLSTRICT CITY OF WESTON NOV-06-2001 18:35 FROM:GRY MCCRLL 972-494-2982 T0:9037829721 PRGE:15'29 The firm's'Tax Department is staffed wirh experienced, capable pLrSOnnel who cancentrate un colkcting es much money as possible as quickly as posvible for crur clicnts. Ms. Robin Strom is the office manuger for the tirm's Garland uffice. She hes 16 years of experiencc in tax collections. Ms. Strom is respoosible for collection eftbrts including preparation of lawsuits, bandling questions Gum taxpayers, wul coordinating ten foreclosure sales and tax Seizures. Ms. Stmm received her Registerod Texas Collector Certiticate from the Boerd of Ta7c Professional Examiners. She worked for the Hunt Counly Tax Copeetor for five years und has worked Y.'or tax collection nttnmeys for ten years. She has had the experience of working with taxpayers on both current and delinquent tax accounts as an employte nf a tax collection firm, Through her experience with Nunt County she gained valuablc working knowledge of the ent've tax collection process, from appraisel district prncedures to foreclusure sales. She is a member of the Texns Association of Assessing Officers, Norteam Texas Chapter and Collin County Chapter. She is a Trustre ufthe Collin County Chapter. TAAO. Ms. Strom servcd two ternu as a City Council member for the City of Cacido Mill, Texas. She is married and has two children end three grandehildren. Sharon Smith, manager of the Plano office's tax department has 6 yeazs' experience in collecting delinquent taxes. Ms. Smith is responsible for collecting efforts including prepazation of lawsuits, handling questions from taxpayers, and coordinating tax foreclosure seles. Ms. SmiSh carned her Pazalcgal Certifcate from Southeastern Paralegal Institute in 1994. She is a member of the Collin County Chapter of lht Texas Associution of Assessing OtPicers and the collin County Lcgul Association. Trackind the progress of bankruptcies is a priority for Gay, McCaIL h;aucks, Gordon & Roberts. Georgia Outman, manager of our bankruptcy dapartment, has 9 yeazs as a legal assitant in the bankruptcy field. Arior to joining the firm she worked for the Chapter 13 "frustee's Office. Dah proceesing rcMOUrees ore q vitrl component of tudAy'r deGnquent tax collection efforts. Gay, MeCall, lsaecks, Gordon & Roberts' taac collection softwazs was designed to the firm's speciFcatiuns for our delinquent tax collcction activities. We obtaie clients' tax infotmafion via CD ROM. disk, or intemet downloads. We roaintain databases using the client's data and adding information regazding our collection activities. We enter lawsuit, benkruptcy, payment agreememt, comments, end other data. From our database we can provide reports in table or chart form. We maintain datebeses using our clients' date and adding infornetion reg0.rding our collection activities. We enter lawsuit, bankruptcy, payment agreement, comments, and other data. We alu> mnintain archives of historical data allowing us to revieve data for report and research purpuses. NOV-06-2001 18:35 FROM:GRY MCCRLL 972-494-2982 T0:9037829721 PRGE:16129 Overview otProposed Services Goy, McCell, lsaacks, Gordon & Roberfe proviJes the nervicea mny city ebould e:pect from its deGnqucnt tax cullection ettoroey. These services are: Sydna Gurdon, a Qartner, will manage the collection program. u. M%. Gordoo will rnepond penonally to the City'e ioquiries, b. Ms. Gordon will monitor daily the progress of col.lections. c. Ms. Gordon will advise the City of problem accounts and will confer with the City Attorney about these eccounts. d. Ms. Gordon will meet with the City Attomey on a rogular basis as requested by the City Attomey and provide rcports and updotes as requested. e. Ms. (iordon will advise the City on legal issues lhat arise in the process of delinquent tax collections. f Ms. Gordon will keep the City edvised of changes in the law, both statutory and case law. g. Me. Gorduu, who is bilingual in Sprnieh end Engliyh, responda to texpoye►s in Spnoieh and followe up with written respooaee in Spanish se needed. 2. "fhe fvm will provide services necessary to collect delinquent taxes. a. We will oblain titlc ecorchea on all real property accouote prior to filing a lewsuit, b. Our staff wurks to eontact taupayers about the'v accounts with letters and telephone calls. c. We will assist taxpeyers who qualify for a payment agreement, d. We witl advise the City ofthe accounts we have tazgeted for lawsuit. e. We will file lawsuits against taxpayers to foreclose the City's tsx liens and to enforce tax collections. £ We wiU schedule sherifFs sales of properties on which we have ta4en judgrrtenfs, but only for properties approved for sale by the City. g. We will assist the City in the resale of properties struck off at sheriff's sales. h. We will provide assistance as needed for the Homestead Progrf►m. i. We will conduct seizures of business propeRy to enforce delinquern tax col.lections whe:n epproved by the City. ,j. We will represent the City in bankruptcies. k. We will maintain records of accounts in suit, track lawsuit and bunkruptcy activity, and provide reports to the City. 3. We will assist taxpuyers. n. We will provide nssistnncc to taxpayers that may have CAD problems such as double assessments, incorrcct ownership inEormation oo the rol1, and other situations. NDV-06-2001 18:36 FROM:GRY MCCRLL 972-494-2982 T0:9037829721 PRGE:1729 b. We will advi5e the City of taxpayers with genuine hazdship situaeions and make suggestions for a suiteble course of action. ' c. We will provide assistance to tuxpayers eligible for over-65 defevals and exemptionu with the City's approval. • d. Ms. Gordon will confer wifh taxpayers' attorneys. 4. Wr will provide excellent collectiony for !he Dfatrict and provide all aervieee oeedied to rchieve our god of collecting ss much money as poesiblc aM quickly ra poasible in a prufeesional mwnner. TaxpAyer communicaNons program Taxpeyet communication plays a key role in our success. In our interuction with te:payere wc treat everyone with profeesional courtesy, digoity eod respect. We tekc the time to enswcr rny queatione tbe tazpeyere have, uither in Eegtish or Spaniah. Sydna Cordon, a pwrtner, ia bilinguAl rnd trequently takts phone calle from Sprnieh-epesking trYpayers snd followe up with Ietters in Spapis6. 1Ne essist taxpnyers with proNlem accounts such as double assessments by helping them locate the Jepaztment ur pcrson at CAD who can help them. We work with tanpaycrs' attorneys to resoive problem accounts, to answer questions aboul lawsuits, and to discuss bankruptcy matters. V'✓e work with citiuns who want to purchase property struck off at tax sales, in order to put property back. on the tax rolls. Gay, MeCall, Ieracks, Gordon, & Roberts' gorl ie to eaeure the tax eollection proceas k taxpayer friendly. Trxpryer aaeietance Gay, McCall, Isaacks, Gordon & Roberts assists taxpayers in many ways. We assist thc ' elderly with over-65 def'erraLs. When only [he Cad can resolve 8 problem, we help the taxpayer locate the CAD depertment thst can resolve the problem. Whcn taxpayers call us with questione about their delinquem accounts, we tuke the time tp unswer their questions and to exp►ain the collection process in thc State of Texas. We furfher assist taxpayers by working with their mortgage companies when necessary. We assist taxpayers by setting up payment agreements when appropriate, with the permission of the City. Cuy, McCaU, Isaaclcs, Gordon & Roberte' goal is to ensure the tax collection procese is tazpryer irieody. NOU-06-2001 18:36 FROM:GRY MCCRLL 972-494-2982 T0:9037629721 PRGE:18~29 Delinqueot tax collection procesaea 1. Delinquent tax suits A. Pre-suit process 1. Select accounts on which to file suit 2. Title scarch a. Verify current property owner b. Identify lienholders B. Filing and prosccution of lawsuits 1. Prepare lawsuits a, Include all lienholders as defendants b. File suit c, Obtain service on defendants d. Attend trial and, obtain judgment C. Tax Sales 1. Confer with the City to detertnine properties to be sold. 3. Update title search to verif'y ownership nat changed 4. Request order oPsale form court clerk 5. Aite.nd sale 7. File deed i:n Deed Records if property was strock oR'to the taxing entitics. D. Tax seizures 1. Confer with City Attomey about accounts the City wants fo target for scizure 2. Prepare application for Tax Warrant and Warrant 3. Mtange for constable, sherifPs deputy, or the City's Police Department to serve the "fax Warrant 4. Accompany tax collecfur and peace otricer to the business 5. Accept payment in full, seize propeRy, or meke payment agreement with permission of the City. 9. Arrange for removel oEproperty to Sherif( tur safekezping when property must be se;ized. 11. Nutify any person with an interest in the pmperty of the pending sale 12. Arrange for the public sale of the property seizad. Both costs ot'court and title seazch fees are paid by the Yaupayers. The City is tuot required to pay these costs. 7 NOV-06-2001 18:36 FROM:GRY MCCRLL 972-494-2982 T0:9037629721 PRGE:19~29 Lettera of Refereoce Eollowing are references &om ciients: . Keo Maun, Collin County Tax Collector, collector for City of McKinney, Plano ySD and City of Plano. • Carol Clerk, Tax Assessor/Collector Por Che City of Garland. • Rtsy Edwards, Tax Assessor/Collector for McKinney ISD. • Laura Boacright, Frisco lSD Tt+x Assessor/Collector. NOU-06-2001 18:36 FROM:GRY MCCRLL 972-494-2982 T0:9037829721 pAGE:20129 KENNETH L. HAVN r CPA ~ TAX AS3ESSOR COLLECTOK COLLIN COUNTY 1434 N. Central Expwy., SCe. 116 P. O. Hox 8006 McKinney, TX 75070-8006 (214) 547-5020 METRO 424-1660 FAX 547•5040 TO WHOM IT MAY CONCERN I have only compl David htcCall and Collector Office`.' David McCall rZ£' haei been Co11in councy';',for the ten ~a, , This ofEicer'currentFy"coll David McCaF1 represents si entities dealfng'wi'eh six ti firms, including°all of tA in Taxas 44 f } ~*ZV ~ ,.,a ve He, and his staff„4!do County and Ehe•''-five o•ther perform the 'eallectsoii fun to answer questronsr end pz •~4~rY' ! David, and his 'assoe~ate a Cechnical support'for;'his presenCations [o the'reqio Officers ITAaOf chapEers. el'servicewend support which e~provided to*•Che Tax Asaessor nty. ~ Delinquent Tax Attorney for s which I have been~in office. for fourteen entities, and theset'~""we-'coPl'ect"'for taxinq r delinQuent tax'.atto , rney jor delinquenE'"attorney firms f„sv, Pr~ , 1 "p= r 1'~ord ~Id 1 N .1 r ood job of representinq Co11in nq encitias for whom we n. They are always available e assiscance and support. neys, have provided qood nt entities and technical 2exaa Association of Assessinq David McCall has given us qreat aupport, and I have only complimentary thinqe to aay about him and his staff. Since;%ly, Kenneth L: Maun; Tax Assessor-Co1 L or mccallrp NOV-06-2001 18:37 FROM:GAY MCCRLL 972-994-2982 T0:9037629721 PRGE:21,29 ~ ey AUL9 INDEPENDENT SCHOOL DISTRICT TAXASSESSOR - COILECTOR March 20,2001 RE: Collection of Delinquent Taxes McKinney Independent School plstrict (The District) Gay, McCall, Isaacks, Gordon, 6 Roberts, P.C. (The Lawfirm) To Whom It May ConcaYn: Sydna Gordon reprasents the Lawfirm in the collection of our pistrict's delinquent taxes. I believe she 1s exceptionally knowledgeable in delinquent tax collection procedures and has the ability and personality to adapt to any given circumstance that could arise in the field of researching delinquent taxes. Our Districi has maintained a high pereentage of collections since the Lawfirm began their contract with us in January 1997. Our 1997 tax roll was increased by $4,000,000, over the 1996 0-N tax roll and showed a 98.79$ colleCtion while oui 1996 percentage was 98.40t. The 1998 tax roll was increased by $7,000,000, over the 1997 tax roll and showe a 96.498 collection_ 2hen the 1999 and 2000 years increased $14,000,000, with a 98.178 collection. I feel the Law•firm has assisted our District in other areas as well as delinquent tax collection. The Lawfirm has supported our District's educational endeavors and they are committed to helping our District maintain its high quality of education. Sydna Gordon and the Lawfirm has fulfilled our expectations in the percentage oE delinquent taxes collected as well as working diligently with me and my staff. Sincerely, Ray Edwards Tax Assessor-Collectot ~ 800 N. McDonaltl • MeKinney, 7X 75069 •(214) 569•6468 NDU-06-2001 18:37 FROM:GRY MCCRLL 972-494-2982 1-0:9037829721 PRGE:22129 FRISCO INDEPENDENT SCHOOL DISTRICT LAVRn BOAiRIGHT. RTA TnX ASSESSOR/COLLECTOR P O BO% 547 6928 MAPLE SiREEf fRISCO, T% 75036 TelBphona 14691 633-6100 Fox 1469) 633-6101 Nlarch 19, 2001 To Whom It May Concern: Gay, McCall, Isaacks, Gordon & Roberts has represented the Frisco Tndependent School District for de)i,nquent tax collections since 1982. Since thaC time they have worked diligently maintaining an effective tax collection program for our office. Their staff is efficient and conscientious and they strive to work closely with us. 1 have personally worked with their office since September of 1994. Mytime I have hed a problem or a question they have been quick to respond, offering sound advice and accurate information.. Our relutionship with the Gay and McCall office is one of mutual respect.They aze in contact with our office on a daily basis which has hclped mainta.in our high rate of delinquent collections. I enjoy working wich the Gay & McCall staff an.d am, proud to have them represent Frisco ISD. Please feel free to cal] me at my office if you have any questions. 5incerely, 9CGY.jzt4X_ lQO,LLLL~~ ,~rR Laura Boatright, RTA Fnsco ISD Tax Assessor/Collector L) NOU-06-2001 18:37 FROM:GRY MCCRLL 972-494-2982 T0:9037829721 PRGE:23129 Ciry of Caclond ~ P.O. Boa 469002 F Gdrland, Texas 750q6•9002 972-205-2000 March 19, 2001 Re: Collection of Delinquent Taxes To Whom It May Concern: GARLAND The law firm of Gay, McCall, Isaacks, Gordon 8 Roberts, P. C. was employed in ~ November, 1994 to collect delinquent taxes for the City of Garland. SinCe that time, our collections have greatly increased. We maintain a close working relationship with the staff of the law firm and they have always responded promptly and personally to any questions or problems. Their personal contact and helpful attitude t0 the taxpayers has also helped to work out problems arising between the taxpayers and the tax office. The law firm has provided us with legal opinions on several matters and handles all our bankruptcy filings and has taken a direct interest in their work over and above their responsibilities under the contract. Gay, McCall, Isaacks, Gordon & Roberts have handled our tax collection work efficiently and we have been well satisfied with our relationship and the results they have obtained for us. We recommend the firm to you without reservation. Sincerely, ea4'5~ d&~.~ Carol Clark, RTA Tax Assessor/Collector ~ ~4 NOV-06-2001 18:37 FROM:GRY MCCRLL 972-494-2982 T0:9037829721 PRGE:24'29 Trenaitiun of Tax Attorncys Gay, McCall, Isancks, Gordon & Roberts is experrenced in e.ffecting smooth transitions of tsix collectiun attomeys. A smooth transition is 'unperative te maintainin. g good co0ections while the transfer of infurmation from the former attorney ia being made, the lawsuits remaining open aze reviewed, and the trensition of collection activities is made. ln November 1994 the City of Garlend awazded Gay, McCall, Isaac.ks, Gordon.@ Roberts [he delinquent tax cullection contract. We timcty and smoothly obtained date from the City and, after eonferring with th.e Tax Collector almost daily, begen collection of aeeounts not already in suit or bankruptcy. We contacted the former law tirm to obtain the City's lawsuit files, after wNicM we reviewed each file to record prior lawsuit ectivity and to detemune a course o1'action for each suit. Wc increased collections the first year by 33%. In Februazy 1997 the McKinney lndependent School District awal-ded Gay, McCall, lssacks, Gordon & Roberts their contrect for delinquent tayc collections. Again we timely and smoothly obtained data fTUm McKinney ]SD, conferred &cquently with the tax co0ector, and uontacted the former law firm to obtain the lawsuit files. We reviewed each file m determine a course of action for each suit. While effecting a smooth transition, we increased collections the fvst year by :11 Ms. Carul Clsrk, Tax Assessor/Collector for the City of Garland, stated in her lettcr of reference: "Gay, McCall, Tss[iaacks, Gordon & Roberts have handled our fax collection work etl~iciently and we have been well satisfied with our relationship and thc results tAey hnve obtained for us. Wt recommend the fvm to you without reservation." The City of Garland's Tax Aepurtmene and Financial Depar►ment struggled Cor years to achieve a 99% collection rate without success. We began a sustained eFfort to help the City achieve their goal. During July, August, and September of each yeaz we made morc tclephone calls to taxpayers, filed more lawsuits in late 7uly and August, and we focused on identifying businesses appropriatc for seizures. At the City's fiscal year end Septem6er 1998 the City had achieved its goal. The collection rate waa 99.18%. The collection rate for fiscal year end 1999 was 99.01%, and the rate for fiscal year end 2000 was 99.05%. Wurking in partnership wilh uur clients, we go the extrn mile to pmvide excellent service snd collections. Mr. Ray Edwards, 'fnx AssessodCollector for McKinney ISD detailed the increases in their collection retes aRer Gay, McCaU, Tsuacks, Gordon Bc Robens began cullecting fur McKinney ISD. Mr. Edwards stated in his lener of reference found in section 7 hercin: 9 NOV-06-2081 18:38 FROM:GiiY MCCALL 972-494-2982 T0:9037829721 PRGE:25'29 "1 feel the Lawfirm has assisted our Aistrict in other ereas as well as delinquent tnx collection. The Lswfirm has supported our District's educational endesvors and they are committed to helping our District meintaut its high quality of education. Sydna Gordon and the Lawfirm have fulfilled our expectations in the percen2uge of delinquent taxes collected as wcU as working diligently with me and my staff." The chaMs on the next four psgea s6ow lbe increasc4 iu collectioou sfter Gsy, MeCall, lssacks, Cordon & Roberts begYn collecting tor each entity ond thc aueteined improvemeote in succading yeary. All callection amounts ere base tax only. 10 Citv of Gariand Collections Sefore and ARer Changing to Gay, McCall, Isaacks, Gordon 8 Roberts a159,465 Revenue Increase 33% Increase in DeHnquent Tax Collectioos $477,057 $200, Ju1y 1, 1994 - June 30, 1995 $636,522 July 1, 1895 - June 30, 1996 Note: Fonner law firm was Perdue, Brandon, Fieldec Collins 8 Molt. $1,200,000 51,ODD,000 SH00,000 $6DD,000 $i00,U0D smo,ooo 50 Citv of Gariand Delinquent tax collections JulylJune 30 and the percent of fhe total delinquent roll these collections reQresent Z O C m Q~ ru m m ~ W u m ~ m 0 3 D { 3 n n ~ r ~O v ti i ~ W N lD m N O ~O m W ~ m N w -4 ti -u D fil m ru ~ ~ 7ff19&5/30199 7l1+99-6/301OU $600.000 McKinney ISO Collections Before and After Changing to Gay, McCail, Isaacks, Gordon & Roberts $181,132 Revenuelncrease 31761nerease in Delinquent Tax Collections $573,454 $7J~~7TT ~n ~ N A ~D ~ N iD m N ~ 0 ~ m w ~ W ru ~ ~ N r $Q July t, 1996 - June 30, 1997 July 1, 1897 - June 30, 1998 F m Note Fortner lawfirtn was Steen & Steen. N m N ko $600,000 $700,000 $600,000 E500,000 SIOO,OOD $300,000 $200,000 5100.OOD EO 5754.777 3751_885 'First full year of collections by Gay, McCall, Isaacks, Gordon 8 Roberts, P.C. McKinnev Indepeadent School Dishict Delinquent tax collections JulylJune30 and the percent of the total delinquent roll these collections represent Z O C O~ m m ~ m u m ~ 0 3 a j 3 t~ n D r r ~ ~ N z 0 ~ N l0 m N ~ 0 ~n m u ~ m N ID ~ N r -u D Gl m N ~ ru w 711196N30/97 711l97-W30198 . 7/1l98-6130/99 711799-fif3p/Op