1968 Recommendations to Change Fiscal Year

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9-....381i1;__LA PORTE, TEXAS. Charter_-10-749 _.'— BR$ Section 76. Board of equalization; appointamt; gvaiifie4ti0n's; The commission shall each year prior to the first dgy of March appoint three (3) residents who shall be- qualified voters and real property owners as the board of equalization. Such board shall choose from its membership a chairman. The city tax assessor -collector shall be ex officio secretary of the board. A majority of said board shall constitute a quorum ,for the transaction of business... Members of the board while serving shall receive such compensation as majl be provided for them by the commission, not to exceed twenty. five dollars ($25.00) per day. Section 77. Board of equalization; public hearing; notice to - owner. At the same meeting that the commission appoints the board of equalization, it shall by ordinance fix -the time of the first meeting of the board which shall be on the tenth day of March, or as soon thereafter as practicable. After such first meeting, the board may reconvene and adjourn from time to time, and as long thereafter as may be necessary, it shall hear and determine the complaint of any person in relation to the assessment roll. Whenever said board shall find it their duty to raise the value of any property appear- ing on the lists or books of the assessor -collector, it shall, after having examined such lists and books and corrected all' errors appearing therein, adjourn to a day not less than ten (10) nor more than fifteen, ('15) days from the date of adjournment and shall cause the secretary of said board to give written notice to the owner of such property or to the person rendering same of the time to which said board has adjourned; and that such owner or person rendering said property may at that time appear and show cause why the value of said property should not be raised. Such notice may be served by depositing the same, properly addressed, and. postage paid, in the city post office. Section 78. Board of equalization; powers and duties. It shall be the duty of such board to examine and, if neces= nary, revise the assessments as returned by the city assessor - collector, to the end that all properly within the city shall be assessed as fairly and as uniformly as possible. The board of equalization shall also have the power to: (1) Review on complaint of property owners assessments for the purpose of taxation of both real and personal property within the city made by the city assessor - collector; (2) Administer oaths; (3) Take testimony; (4) Fold hearings; (5) Adopt regulations regarding the procedure of assess- ment review; (6) Compel the production of all books, documents, and other papers pertinent to the investigations of the tax- able values of any person, firm, or corporation having or owning property within the corporate limits of the city subject to taxation.