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• <br />WHEREAS, because of the magnitude of such a task and all <br />• attendant difficulties, it is the judgment of this governing <br />body that the best interest of taxpayers and taxing units within <br />the district would be promoted and served if the Harris County <br />Appraisal District were required to implement its ultimate ap- <br />praisal function and responsibility over a three-year period; <br />now, therefore <br />BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LA PORTE: <br />1. That it be, and it is hereby declared to be, the <br />decision of the governing body of this taxing unit that the <br />Harris County Appraisal District shall postpone the appraisal <br />of property for all taxing units within such district until <br />1984 and that such district shall implement its appraisal func- <br />• tion over a three-year period in a manner consistent with the <br />provisions of the Texas Property Tax Code, to-wit: <br />In 1982, said District shall appraise all property within <br />the City of Houston (the most populous city in the district ac- <br />cording to the 1980 Federal Census) and within the Houston Inde- <br />pendent School District (the school district with the highest <br />average daily attendance in the 1980-1981 school year) unless <br />the Board of Directors of such District elects'to-allow the tax <br />assessor for the City of Houston to appraise property in 1982 <br />for said City and any taxing unit for which such City provides <br />assessment or collection services by law or contract. In 1983, <br />such District shall appraise all property in the City of Houston <br />and in the Houston Independent School District and in the terri- <br />• tory of those other school districts participating in the Harris <br />County Appraisal District which are contiguous to the Houston <br />Independent School District. In 1982 or 1983, the Harris County <br />Appraisal District may appraise all property within any other <br />taxing unit participating in such district if requrested to do <br />so by resolution of the governing body of such taxing unit deli- <br />vered to the secretary of the Board of Directors of said District <br />before October 1 of the year preceding the year for which the <br />appraisal is to be performed and if said request is approved by <br />