HomeMy WebLinkAboutRES 88-28RESOLUTION NO.88-28
A RESOLUTION OF THE MAYOR AND CITY COUNCIL OF THE CITY OF APACHE
JUNCTION,ARIZONA,AMENDING THE AGREEMENT FOR COLLECTION OF TAXES
WITH THE DEPARTMENT OF REVENUE FOR THE STATE OF ARIZONA AS
ADOPTED BY RESOLUTION NO.79-6 ON FEBRUARY 21,1979,BY THE
APACHE JUNCTION CITY COUNCIL.
WHEREAS,for purposes of this Resolution,the Arizona State
Department of Revenue shall hereinafter be referred to as "Department of
Revenue",and the City of Apache Junction shall hereinafter be referred to
as "City";and
WHEREAS,the parties hereto have previously entered into an Agreement
for Collection of Taxes dated February 21,1979,for the collection of taxes
pursuant to Arizona Revised Statutes §42-1451 and Arizona Revised Statutes
§11-951 et seq;and
WHEREAS,the City and the Department of Revenue wish to make certain
changes in the provisions of said agreement relating to audits;
NOW,THEREFORE,the parties agree to amend Paragraph 6.of their
Agreement for Collection of Taxes to read as follows:
6.Auditing.The Department of Revenue shall share joint
authority with the City to audit City taxpayers under the
Department of Revenue's audit program or under the City's
audit program.
Upon request by the Department of Revenue,the City shall
allow inspections of any audits of City taxpayers during
regular City business hours.
The City shall provide the Department of Revenue with a
copy of all audits performed by the City.
The Department of Revenue shall provide the City with a
copy of all audits performed by the Department of Revenue
and relating to taxpayers taxable by the City.
Upon request by the City,the Department of Revenue shall
allow inspection of all audits or other records relating
to taxpayers who are or may be taxable by the City.
PASSED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
APACHE JUNCTION,ARIZONA,THIS 2ND DAY OF AUGUST ,1988.
SIGNED AND ATTESTED TO THIS 5TH DAY OF AUGUST ,1988
RESOLUTION NO.88-28
PAGE ONE OF THREE
EXECUTION OF AGREEMENT
In order for the amendment to the Agreement for Collection of
Taxes to become effective,such amendment must be executed
by the appropriate representative of the City,pursuant to
an official act of the Apache Junction City Council author-
izing such representative to execute such amendment to the
Agreement;the amendment to the Agreement must also be
executed by the Director of the Department of Revenue pursuant
to an official act of the Department of Revenue authorizing
the Director to execute this amendment.
IN WITNESS WHEREOF,the parties hereto have executed this
amendment to their Agreement for Collection of Taxes on the
day and year first above written.
ARIZONA DEPARTMENT OF REVENUE:
Director
APPROVED AS TO FORM:
Attorney General,State of Arizona
CITY OF APACHE JUNCTION:
7 6
NORMAN S.HILL
Mayor
ATTEST:
KATHLEEN CONNELLY
City Clerk
APPROVED AS TO FORM:
DAygrr:\A
City‘'Attorney
RESOLUTION NO.88-28
PAGE THREE OF THREE
ATTEST:
KATHLEEN CONNELLY
City Clerk
PPROVED AS TO FORM:
DA
City Ykttorney
RESOLUTION NO.88-28
PAGE TWO OF THREE
ORMAN S.HILL
Mayor