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HomeMy WebLinkAboutR-1981-20 . e :RESOLUTION NO. 81- ':<'0 e A RESOLUTION POSTPONING APPRAISAL OF PROPERTY BY THE HARRIS COUNTY APPRAISAL DISTRICT FOR ALL TAXING UNITS UNTIL 1984 AND PROVIDING FOR A PHASE-IN OF APPRAISAL FUNCTIONS BY SUCH DISTRICT. WHEREAS, significant amendments were made to the Texas Property Tax Code during the course of the 67th Legislature , of the State of Texas, First Called Session, 1981, all as more fully reflected in House Bill No. 30 enacted as an emer- gency measure at such session and signed by the Governor on August 14, 1981; and WHEREAS, one such amendment (Section 161 of said House ~ Bill No. 30) authorizes the governing bodies of two-thirds of the taxing units entitled to vote on appointment of the members of the Board of Directors of an appraisal district (counties, incorporated cities and town, and school districts) to postpone the appraisal of property for all taxing units by the appraisal district until 1984; and ,WHEREAS, said amendment provides that such decision to postpone must be made by resolutions adopted by the required number of such taxing units specifying the postponement date and filed with the secretary of the appraisal district Board of Directors prior to October 1, 1981; and e WHEREAS, subject only to those minor exceptions "authorized by Section 6.02 of the Texas Property Tax Code, the boundaries of the Harris County Appraisal District are coterminous with those of Harris County and encompass approximately 300 separate taxing units; and WHEREAS, said taxing units are predominantly urban in char- acter and contain vast numbers of taxable properties, real and personal; and WHEREAS, the magnitude of the task of the Harris County Ap- praisal District in implementing the conversion of the appraisal e functions of multiple taxing units to a single appraisal unit by January l, 1982, would be awesome, formidable and difficult; and e e - . . e WHEREAS, because of the magnitude of such a task and all attendant difficulties, it is the judgment of this governing body that the best interest of taxpayers and taxing units within the district would be promoted and served if the Harris County Appraisal District were required to implement its ultimate ap- praisal function and responsibility over a three-year period; now, therefore BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF LA PORTE: 1. That it be, and it is hereby declared to be, the decision of the governing body of this taxing unit that the Harris County Appraisal District shall postpone the appraisal of property for all taxing units within such district until 1984 and that such district shall implement its appraisal func- tion over a three-year period in a manner consistent with the provisions of the Texas Property Tax Code, to-wit: In 1982, said District shall appraise all property within the City of Houston (the most populous city in the district ac- cording to the 1980 Federal Census) and within the Houston Inde- pendent School District (the school district with the highest average daily attendance in the 1980-1981 school year) unless the Board of Directors of such District elects to 'allow the tax assessor for the City of Houston to appraise property in 1982 for said City and any taxing unit for which such City provides assessment or collection services by law or contract. In 1983, such District shall appraise ~ll property in the City of Houston and in the Houston Independent School District and in the terri- tory of those other school districts participating in the Harris County Appraisal District which are contiguous to the Houston Independent School District. In 1982 or 1983, the Harris County Appraisal District may appraise all property within any other taxing unit participating in such district if requrested to do so by resolution of the governing body of such taxing unit deli- vered to the secretary of the Board of Directors of said District before October 1 of the year preceding the year for which the appraisal is to be performed and if said request is approved by . e the Board of Directors of the District. From and after 1984, the Harris County Appraisal District shall appraise property tit for all taxing units participating in such District. 2. That the City Secretary be, and she is hereby, author- ized and directed to deliver or cause to be delivered a certi- fied copy of this resolution to the secreatary of the Board of Directors of the Harris County Appraisal District prior to October 1, 1981. PASSED, APPROVED AND ADOPTED this ~~ day of September, 1981. . CITY OF LA PORTE J. ~~~ - By: J. ATTEST: ~dleO~t4AJ /C' S retary APPROVED: City Attorney - . ' e e