ORDER NO. 14122
ORDER CREATING TAX APPRAISAL OFFICE FUND AND ESTABLISHING
POLICIES AND PROCEDURES RELATIVE TO FUNDS TO BE RECEIVED
INTO AND '1:0 BE DISBURSED FROM SAID FUND IN THE CUSTODY OF
THE TREASURER OF KERR GOUNTX
On this the 8th day of September, 1980, came on to be heard
and considered by the Court the matter of the creation of a separate fund
in the depository bank of Kerr County by the County Treasurer for the
purpose of receiving funds paid over to Kerr County by the Kerr County
Tax Appraisal Board for the purpose of defraying the costs of contractual
services rendered by Kerr County relative to the operation of a Countywide
Tax Appraisal Office, and in addition thereto the matter of establishing policies
and procedures relative to the disbursement of funds for this purpose; and
it is accordingly ordered as follows:
1. There shall be created on the books of the Treasurer of Kerr County
a separate account to be designated as the Tax Appraisal Office Fund.
2. All payments received by Kerr County from the Kerr County Tax
Appraisal District nr otherwise for the purpose of defraying the costs of con-
tractual services rendered by Kerr County in the operation of she Countywide
Tax Appraisal Office shall be deposited into the said account.
3. All personnel employed for the operation of the Tax Appraisal
Office shall be deemed to be employees of Kerr County for payroll purposes and
all other related purposes.
4. Payments for all other related costa and expenses incidental to
the operation of the Tax Appraisal Office shall be subject to administrative
approval and authorization by the County Auditor and the Commissioners' Court
of Kerr County in the same manner as applies to the expenditures of other
funds of Kerr County, subject to appropriate direction and budgetary authorizatio
of the Kerr County Tax Appraisal Board.
S.A. ~'~'hile the actual rate of compensation to be paid the Chief Appraiser
shall be fixed by the Tax Appraisal Board and the compensation to be paid
other appraisal officer personnel shall be fixed by the Chief Appraiser within
budgetary authorization, actual payments of salaries and allowances shall be
paid to all Tax Appraisal Office personnel on a monthly basis pursuant to
appropriate administrative orders of the Kerr County Commissioners' Court
with payments to be through the Kerr County payroll Fund from funds drawn
from the Tax Appraisal Office Fund.
B. Monthly employee contributions for FICA and County Retirement
Benefit participation together with other applicable withholdings shall be
regularly withheld by the County Treasurer as in the case of other County
employees.
C. Employer contributions for the FICA retirement contributions ,
hospitalization and similar purposes shall be paid monthly by the County
Treasurer out of the Tax Appraisal Office Fund, either directly or through
the payroll fund, whichever is adminstratively appropriate.
D. Commencing with the month of January, 19$1 and until otherwise
ordered,' ''.he County Treasurer shall make monthly payments from the
Tax Appraisal Office Fund into the General Fund of Kerr County as reimbursement
for huilding maintenance and utilities as per contractual agreement.
E. All other changes and expenses generated by the operation of the said
Tax Appraisal Office shall be paid by the Kerr County Commissioners' Court
out of the Tax Appraisal Office Fund as in the case of the payment of other
County bills, normally at each regular monthly term of said Commissioners'
Court and subject to the prior approval by the Chief Appraiser and the County
Auditor.
F. Funds on deposit in the Tax Appraisal Office Fund not immediately
required for current operational e~cpenses may, at the discretion of the County
Treasurer and with the approval bf the County Judge, be invested in interest
bearing Certificates of Deposit in the County Depository of Kerr County as in the
case of other County funds, and all interest so earned shall be credited to the
said Tax Appraisal Office Fund.
On motion by Commissioner Guthrie seconded by Commissioner
Lich and unanimously approved by the Court, the foregoing Order
entered of record this the Sth day of September, 1980.