Collection of delinquent taxes LGB&S contract extension

1. CITY OF ALAMO HEIGHTS
ADMINISTRATION AND FINANCE DEPARTMENT
CITY COUNCIL AGENDA MEMORANDUM
TO: Mayor and City Council
FROM: Robert Galindo, Finance Director
SUBJECT: A Resolution Approving and Authorizing the extension of a contract with
Linebarger, Goggan, Blair and Sampson, LLP to continue to collect Delinquent
Taxes
DATE: January 11, 2021
SUMMARY
A resolution authorizing the contract extension with Linebarger, Goggan, Blair & Sampson
(LGB&S), LLP, Attorneys at Law for Delinquent Tax Collection for a period of five (5) years
beginning retroactively from July 1, 2020 and ending June 30, 2025.
BACKGROUND INFORMATION
The City has a long and positive history of working with Linebarger, Goggan, Blair & Sampson
going back to 2006, Exhibit A. The most recent agreement was authorized by Ordinance 2027
approved on August 10, 2015, Exhibit B. The contract began July 1, 2015 and ended June 30,
2020. Ordinance 2027 did allow the City to have the option, exercisable at any time that the
contract was in force, to renew and extend the contract on its identical terms for two additional
periods of five-year terms. This resolution is to exercise the option to renew the contract for a
five-year period from July, 2020 to June 30, 2025. In the contract, the City shall have the option
exercisable at any time to terminate for cause, giving thirty (30) days written notice.
The firm has provided excellent collection services for the past 14 years. Collection fees for
delinquent taxes are limited by the Texas Property Tax Code to 20%.
LGB&S works closely with the Bexar County District Clerk, Sheriff’s Department and Judiciary
and is proactive in its efforts to collect taxes for Bexar County, Alamo Heights Independent
School District and the City.
POLICY ANALYSIS
This resolution allows the City to continue the contract to collect delinquent taxes with positive
results.

2. FISCAL IMPACT
The resolution provides the City with a continuing steady revenue source with minimal impact to
the City.
ATTACHMENTS
Attachment A – Resolution
Attachment B – Renewal Contract
Attachment C – Notice of Public Hearing
Exhibit A – Ordinance # 2027
Exhibit B – 2006 Contract
______________________
Robert Galindo
Finance Director
______________________
Buddy Kuhn
City Manager

3. Attachment A
RESOLUTION NO. 2021R - _________
A RESOLUTION AUTHORIZING THE CITY MANAGER TO
EXECUTE A CONTINGENT FEE CONTRACT EXTENSION WITH
LINEBARGER GOGGAN BLAIR & SAMPSON, LLP FOR
DELINQUENT TAX COLLECTION SERVICES
WHEREAS, on the 11th
day of January 2021, the City Council of the City of Alamo Heights met
in a regularly scheduled meeting; and
WHEREAS, notice of this meeting was provided as required by Section 551.041 of the Texas
Government Code; and
WHEREAS, at the time of giving the written notice required by Section 551.041, notice was also
provided as required by Sec. 2254.1036 of the Texas Government Code, and
WHEREAS, the City of Alamo Heights wishes to enter into extension of a contingent fee contract
for legal services with Linebarger Goggan Blair & Sampson, LLP (hereinafter “Linebarger”) being
the Agreement to Renew and Extend the Contract for Collection of Delinquent Tax Services for
five (5) years from July 1, 2020 to June 30, 2025 attached hereto; and
WHEREAS, pursuant to Section 2254.1036 of the Texas Government Code, the City of Alamo
Heights City Council finds as follows:
1. There is a substantial need for the legal services to be provided pursuant to the
Agreement for Delinquent Tax Collection Services;
2. These legal services cannot be adequately performed by the employees and
supporting personnel of the City at a reasonable cost;
3. These legal services cannot reasonably be obtained from attorneys in private
practice under a contract providing only for the payment of hourly fees, without
regard to the outcome of the matter, because of the nature of delinquent tax
penalties provided by Texas Tax Code Sections 6.30, 33.07, 33.08, 33.11, and
33.48 and because the City of Alamo Heights does not have the funds to pay the
estimated amounts required under a contract only for the payment of hourly fees;
4. Linebarger is well qualified and competent to perform the legal services required
to comply with the terms of this contract.
5. Linebarger Goggan Blair & Sampson, LLP has provided these specialized legal
services to the City in the past and the City has been well satisfied with the quality
and outcome of the legal services provided.

4. Attachment A
WHEREAS, Linebarger agrees to take all necessary action pursuant to Chapter 33 of the Texas
Tax Code to recover any and all delinquent taxes;
NOW THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ALAMO
HEIGHTS:
1. The findings and recitations set out in the preamble to this Resolution are found to be
true and correct and that they are hereby adopted in by the City of Alamo Heights City
Council and made a part hereof for all purposes.
2. The contract with Linebarger is the result of an arm’s length transaction between the
City of Alamo Heights and Linebarger and is fair and reasonable.
3. The Alamo Heights City Council approves the Agreement to Renew and Extend
Contract for Collection of Delinquent Taxes and authorizes the City Manager to
execute this Agreement.
4. Compliance with Tx. Govt. Code §2270.002. In order to comply with Tx. Govt. Code
§2270.002, Linebarger verifies that it does not boycott Israel and will not boycott Israel
during the term of the contract or any extension of the contract.
THIS RESOLUTION SHALL TAKE EFFECT UPON ITS ADOPTION.
PRESENTED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF ALAMO
HEIGHTS THIS 11th DAY OF JANUARY, 2021.
___________________________________
BOBBY ROSENTHAL, MAYOR
ATTEST:
____________________________________
ELSA T. ROBLES, CITY SECRETARY

5. Attachment B
Extension and Amendment for Contract to Collect Delinquent Taxes
This Amendment is between the CITY OF ALAMO HEIGHTS, a political subdivision of the State
of Texas, acting herein by and through its governing body, and LINEBARGER GOGGAN BLAIR
& SAMPSON, LLP, Attorneys at Law.
CITY OF ALAMO HEIGHTS and LINEBARGER GOGGAN BLAIR & SAMPSON, LLP
previously entered into a written contract entitled “CONTRACT FOR THE COLLECTION OF
DELINQUENT TAXES” on the 28th day of June, 2010 for a five (5) year period beginning July 1,
2010 and ending June 30, 2015. The contract provided for options to extend the contract on like
terms for three (3) additional periods of three (3) or five (5) years beginning July 1, 2015. This
document is attached as Exhibit A.
CITY OF ALAMO HEIGHTS and LINEBARGER GOGGAN BLAIR & SAMPSON, LLP
previously agreed to extend the Contract on similar terms for a five (5) year period beginning on July
1, 2015 through June 30, 2020. This document is attached as Exhibit B.
CITY OF ALAMO HEIGHTS and LINEBARGER GOGGAN BLAIR & SAMPSON, LLP
agree to revive and extend the Contract on similar terms for one (1) additional period of a five (5)
year term beginning retroactively on July 1, 2020 through June 30, 2025. The CITY shall have the
right to terminate the contract with thirty (30) days’ notice as stated in the underlying contract
attached in Exhibit A. The parties intend to renew the contract on like terms during this renewal
period with the addition of the following provision:
Compliance with Tx. Govt. Code §2270.002. In order to complywith Tx. Govt. Code §2270.002, the
Firm verifies that it does not boycott Israel and will not boycott Israel during the term of the contract.
This Contract Extension is executed on behalf of the CITY OF ALAMO HEIGHTS and
LINEBARGER GOGGAN BLAIR & SAMPSON, LLP by the duly authorized persons who
signatures appear below.
WITNESS the signatures of all parties hereto in duplicate originals this, the 11th day of January,
2021, BEXAR COUNTY, TEXAS.
CITY OF ALAMO HEIGHTS LINEBARGER GOGGAN
BLAIR & SAMPSON, LLP
By: By:
Buddy Kuhn CLIFTON F. DOUGLASS III
City Manager Managing Partner – San Antonio

6. Attachment C
NOTICE OF A PUBLIC MEETING
Pursuant to Section 2254.1036 of the Texas Government Code, Notice is hereby given that
a meeting of the City of Alamo Heights (hereinafter City) will be held on 11th
day of January,
2021 at 5:30 PM for the purpose of considering and taking action on all matters on the agenda for
the meeting, including approval of an agreement with the law firm of Linebarger Goggan Blair &
Sampson, LLP as special counsel to perform all legal services necessary to collect delinquent
property taxes and authorizing the execution of such agreement. The meeting will take place at
Alamo Heights City Hall, 6116 Broadway, San Antonio, TX 78209 or via zoom by dialing 1-346-
248-7799 Meeting ID 885 0251 5812 Password: 461323.
The agreement to be considered is necessary for the delinquent taxes owed to the City to
be collected in the most effective manner. The City desires that such delinquent tax, penalties and
interest be collected as provided in the Texas Tax Code.
The Linebarger Goggan Blair & Sampson, LLP firm is fully qualified to provide this
representation, being the largest delinquent tax collection law firm in the State of Texas, as well
as the United States and having been engaged in this specialized legal service for more than forty
years. In addition, the Linebarger Goggan Blair and Sampson, LLP firm possesses infrastructure
and technology, such as call center technology, that the City does not currently possess.
Linebarger Goggan Blair & Sampson, LLP has represented the City for the past fourteen
years with competence and professionalism, in the collection of delinquent property taxes,
beginning in 2006. The specialized legal services required by this agreement cannot be adequately
performed by the attorneys and supporting personnel of the City due to the high cost of
implementing the appropriate infrastructure and technology and employing sufficient in- house
attorneys and staff with the level of experience and competence necessary to perform these
activities.
Linebarger Goggan Blair & Sampson, LLP will be compensated on a contingent fee basis
as provided in the Texas Tax Code Sections 6.30, 33.07, 33.08, 33.11, and 33.48. These Texas
Tax Code sections specifically provide for an additional penalty on delinquent taxes to compensate
collection attorneys. A contract to pay inside or outside attorneys on an hourly basis would
represent an additional cost to the City.
Entering into the proposed agreement is in the best interests of the residents of the City
because the delinquent taxes will be professionally and competently collected without the
additional costs to City of implementing infrastructure and technology, and employing in-house
personnel or paying outside counsel on an hourly fee basis which would otherwise be required.

11. Exhibit B

12. Exhibit B