CC Resolution No. 786 _ 1331
RESOLUTION NO. 786
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; AND PROVIDING FOR THE EF-
FECTIVE DATE HEREOF.
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
emergency measurement 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 towns , 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
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 predominatly urban in
character and contain vast numbers of taxable properties,
real and personal ; and
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WHEREAS, the magnitude of the task of the Harris County
Appraisal District in implementing the conversion of the
appraisal unit by January 1 , 1982, would be awesome, formi-
dable and difficult ; and
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 appraisal function and responsibility
over a three-year period, NOW, THEREFORE,
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
BAYTOWN:
Section 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 function 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 according to the 1980 Federal Census) and within
the Houston Independent 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 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
all property in the City of Houston and in the Houston
Independent School District and in the territory of those
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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
requested to do so by resolution of the governing body of
such taxing unit delivered 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 the Board of Directors of
the District . From and after 1984 , the Harris County Appraisal
District shall appraise property for all taxing units participating
in such District.
Section 2 : That the clerk or secretary of the governing
body of this taxing unit be, and he is hereby, authorized
and directed to deliver or cause to be delivered a certified
copy of this resolution to the secretary of the Board of
Directors of the Harris County Appraisal District prior to
October 1 , 1981 .
Section 3 : This Resolution shall take effect from and
after its passage by the City Council of the City of Baytown,
Texas.
INTRODUCED, READ and PASSED by the City Council on this
the loth day of September 1981 .
Z� ZZ7ZX=
TO, Mayor
ATTEST:
E LEEK P: HALL, City Clerk
APPROVED:
RANDALL B. S RONG, City At rney