Requested Action (Identify appropriate Action or Motion, purpose, cost, timeframe, etc.)
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Request approval to award a contract without competition - Board of Tax Assessors, 21SS031121C-MH, Audit and Discovery of Unreported Aircraft with Specialized Tax Recovery (Mayfield Heights, OH) to identify unreported aircraft for valuation for ad valorem tax purposes. Effective upon BOC approval for a 12 month period. (APPROVED)
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Requirement for Board Action (Cite specific Board policy, statute or code requirement)
In accordance with Purchasing Code Section 102-384, after conducting a good faith review, and the Purchasing Department has determined there is only one source available for the required supply, service, or construction item, the request shall be forwarded to the Board of Commissioners for approval.
Strategic Priority Area related to this item (If yes, note strategic priority area below)
Open and Responsible Government
Commission Districts Affected
All Districts ☒
District 1 ☐
District 2 ☐
District 3 ☐
District 4 ☐
District 5 ☐
District 6 ☐
Is this a purchasing item?
Yes
Summary & Background
Scope of Work: This request will aid the Board of Assessors in determining aircraft which is primarily based in Fulton County and has not been returned for taxation specifically to identify aircraft based primarily at the Fulton County Executive Airport, but has not been reported to the Tax Assessors Office for taxation. The scope of work would include the following: (A) Review the current tax year, and seven (7) prior years of tax assessments. (B) Identify all missing applicable taxable aircraft; identify undervalued taxed aircraft. Investigate any uncollected taxed assets. (C) Complete an analysis and detailed report for determining untaxed or uncollected values including a certified appraisal for each aircraft on a per recovery year basis. There are no upfront costs to the County. The Contractor will be paid 35% of all recovered revenue as a result of aircraft value added to the tax digest. O.C.G.A. 48-5-299 (a) requires that county board of tax assessors investigate diligently to ascertain what real and personal property is subject to taxation in the county and to require the proper return of the property for taxation.
Community Impact: This procurement will help to ensure that all business personal property owned in the county is properly assessed and placed on the tax digest.
Department Recommendation: The department recommends this approval. Additionally, the Chief Purchasing Agent and the Office of the Fulton County Auditor has reviewed the scope of work and concurs with the recommendation of awarding this item as a sole source.
Project Implications: This project will ensure that owners of aircraft in Fulton County are properly assessed for taxes.
Community Issues/Concerns: No issues have been raised.
Department Issues/Concerns: No additional concerns.
Contract Modification: This is a new request.
Contract & Compliance Information (Provide Contractor and Subcontractor details.)
Not Applicable
Exhibits Attached (Provide copies of originals, number exhibits consecutively, and label all exhibits in the upper right corner.)
Exhibit 1: Sole Source Justification Form
Contact Information (Type Name, Title, Agency and Phone)
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Dwight Robinson, Chief Appraiser, Board of Assessors, 404-612-3352
Contract Attached
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Yes
Previous Contracts
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No
Total Contract Value
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Original Approved Amount: |
There are no upfront costs to the County. The Contractor will be paid 35% of all recovered revenue as a result of aircraft value added to the tax digest. |
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Previous Adjustments: |
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This Request: |
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TOTAL: |
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Fiscal Impact / Funding Source
Funding Line 1:
100-240-2401-1160: General Fund, Tax Assessor, Professional Services
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Key Contract Terms |
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Start Date: Upon BOC Approval |
End Date: 12/31/2021 |
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Cost Adjustment: |
Renewal/Extension Terms: |