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CITY OF LA PORTE, TEXAS Exhibit A-10 <br />NOTES TO FINANCIAL STATEMENTS (continued) <br /> <br /> <br />Note 3 Î Property Taxes (continued) <br /> <br />Tax Increment Reinvestment Zone Î Property Taxes (continued) <br /> <br />Each participant is required to collect taxes on property located within the zone in the same manner as other taxes <br />are collected. The participant is required to pay into the tax increment fund the collected tax increments by the first <br />day of each calendar quarter or pursuant to the terms of the participation set forth in their respective inter-local <br />agreements. <br /> <br />Note 4 Î Receivables <br /> <br />Amounts are aggregated into a single accounts receivable (net of allowance for uncollectible) line for certain funds <br />and aggregated columns. Below is the detail of receivables for the General Fund, Debt Service Fund, Capital <br />Improvements Fund, TIRZ and nonmajor governmental funds in the aggregate, including the applicable allowances <br />for uncollectible accounts. <br /> <br />Debt Capital <br />Service Improvements Nonmajor Total <br />General FundFund FundGovernmentalGovernmental <br />Receivables <br />Taxes$ 2,858,402$ 203,711$ 1,214,622-$ $ 4,276,735 <br />Municipal court 468,562 - - - 468,562 <br />Other 178,933 - - 35,429 214,362 <br />Mowing & demolition 644,080 - - - 644,080 <br />EMS 1,065,753 - - 1,065,753- <br />Interest 29 - 6 6 41 <br />Solid waste 258,262 - - - 258,262 <br />Due from other governments - - 1,881,354- 1,881,354 <br />Less: Allowance for uncollectible (912,733) (84,884) - (997,617)- <br />Net Receivables.$ 4,561,288$ 118,827$ 3,131,4116$ $ 7,811,532 <br />Revenues of the Utility Fund, an enterprise fund, are reported net of uncollectible amounts. Total uncollectible <br />amount related to utility sales as of year-end was $134,797 <br />Draft 3-12-21 <br /> 51 Fiscal Year 2020 Annual Report <br /> <br />