~~1
~! ATTEST:
.~ /s/ Emmie M. Muenker
/t/ Emmie M. Muenker
County Clerk
(SEAL)
Filed 2 day of July A. D. 1980 TIME: 1:15 P.M.
/s/ Emmie M. Muenker
Clerk County Court, Kerr County, Texas
ATTEST:
/s/ Jack B Cox
/t/ Jack Cox
Secretary
o-o-o-o-o-o-o-o-o-o
NO. 14061 APPROVAL OF CONTRACT FOR APPRAISAL SERVICES FOR 1981, BETWEEN THE KERB COUNTY
APPRAISAL DISTRICT AND KERR COUNTY, TEXAS
On this the 30th day of June 1980, upon motion made by Commissioner Lich, seconded by
Commissioner Garrett, the Court unanimously approved the Contract for Appraisal Services for
1981, between the Kerr County Appraisal District and Kerr County, Texas, subject to concur-
rence by the Tax Appraisal District.
STATE OF TEXAS
' COUNTY OF KERB
CONTRACT FOR APPRAISAL SERVICES FOR 1981
On this the 30th day of June, 1980, the Kerr County Appraisal District (hereinafter
called District) and Kerr County, Texas (hereinafter called Taxing Unit) enter into the
following agreement:
PURPOSE
The parties to this agreement wish to consolidate the appraisal of property for taxes
in one agency, the Kerr County Appraisal District. The Taxing Units enter this agreement to
eliminate the duplication of the existing system and to promote governmental efficiency.
The parties enter this contract pursuant to the authority granted by 1979 Tex. Gen. Laws,
ch. 841, Section 3(c) (5), at 2314, and Tex. Rev. Civ. Stat. Ann., article 4413(32c) (Vernon
1976) and Tex. Const. article 3 section 64.
TERMS
,~ This contract shall be effective from the aforementioned date to December 31, 1981,
provided, however, that the District shall complete performance of services to be performed
for the 1981 tax year after December 31, 1981 if the District finds the extension to be
necessary.
Each Taxing Unit reserves the right to terminate its participation in this contract by
giving the District written notice that the Taxing Unit will not require the services of the
District for the 1981 tax year six months prior to January 1, 1981.
SERVICES TO BE PERFORMED
(1) The District shall appraise all taxable property within each Taxing Unit that is a
party to this contract. The District shall provide each Taxing Unit with an appraisal roll
containing the District's estimates of the 1000 market value of each property (OR: containing
the assessed value for each property within the Taxing Unit).
(2) Pursuant to 1979 Tex. Gen. Laws, Ch. 841, Section 3(c) (5) at 2314, the Board of
Directors of the Appraisal District shall appoint three residents of the District to serve
as a Board of Equalization for all Taxing Units who are parties to this agreement. The
parties understand that the Board of Equalization so appointed must perform its duties
according to the statutes applied to county boards of equalization in Title 122, Revised
Civil Statutes of Texas, 1925, as amended. Members of the Appraisal Review Board shall be
)~~
'' compensated by a per diem for each day the review Board meets. The per diem rate will be
"established by the District Board of Directors.
(3) The District shall appraise all properties at 100 of the full current market value
of the property as of January 1, 1981.
(4) The District shall appra-ise all property using the methods and techniques recommended
by the General Appraisal Manual published by the State Property Tax Board.
(5) District agrees to develop and maintain all necessary appraisal records, exemption
applications, renditions, open-space and agricultural valuation applications, and such other
records and forms as are necessary or required by law or state rules and regulations.
PAYMENT S
(1) The parties recognize that the law (1979 Tex. Gen. Laws, ch. 841, Sec. 3(c) (5)
at 2314) required that each Taxing Unit joining this contract shall pay the actual cost of the
services performed for it.
(2) The parties have determined that the actual costs of the services to be performed for
each Taxing Unit in 1981 is that portion of the total budget for the District that is equal to _
''the proportion that the total amount of property taxes proposed in the District by the Taxing
Unit for the tax year in which the budget proposal is prepared bears to the sum of the total
amount imposed by Taxing Units participating in this contract.
(3) For the 1981 tax year, each Taxing Unit shall pay its portion of the District's
budget in quarterly installments beginning January 1, 1981. Each succeeding payment will be
due on the first day of the first month of each calendar quarter.
(4) In the event that payments received in any one year exceed the actual costs of
providing services pursuant to this contract, the District shll credit future payments to be
made by the Taxing Units with the excess fund.
(5) The parties agree that any other taxing unit authorized under the provisions of the
Property Tax Code to participate in the Kerr County Appraisal District may join in this contract
by agreeing to its terms and conditions. Should an additional Taxing Unit join in this con-
tract, then the District shall recalculate the total amounts due from each Taxing Unit accord-
ing to the formula used to calculate the original payment obligations.
been made to the district prior to the joining of the additional party,
amounts due will be adjusted to reflect the recalculated total payments
(6) In the event that the District budget is amended during a tax
provide more money for the District, the District shall adjust the rema
each Taxing Unit to include the increase.
nrmrt+mc
If any payments have
the remaining quarterly
due.
year in order to
fining payments due from
(1) The District's budget for services rendered pursuant to this contract for 1981
shall be prepared by Kerr County and submitted to the District Board of Directors no later
than the 1st day of July, 1980. The District shall have delivered a copy of the proposed
budget to the presiding officer of each of the Taxing Units. Not sooner than 10 days following
the delivery of the proposed budget to the Taxing Units, the District's Board of Directors shall
hold a budget hearing. The District shall provide the presiding officer of each Taxing Unit
with notice of the time, date, and place 5 days in advance of the hearing. .-
(2) For the 1981 tax year, the Taxing Units shall pay to the District such sum as is
budgeted by the District's Board of Directors for services rendered pursuant to this contract.
(3) The District Board of Directors may amend the budget at any time the Board finds
that the cost of services provided pursuant to this contract exceed the amount originally
i~3
budgeted.
SUBCONTRACTING
The District may subcontract with any person or entity or political subdivision of the
State of Texas to provide any of the services to be provided by the District pursuant to this
contract. The District may specifically contract with any appriasal firm, mapping firm or
computer service firm without obtaining the consent of the Taxing Units.
ADMINISTRATIVE PROVISIONS
(1) All expenses and capital outlays incurred by the District for the appraisal of
property and the operations of the office shall be clearly kept on the books and records of
the District. The Taxing Units, their assessors, governing bodies, auditors, and legal
represtntatives are privileged to check the records kept by the District at such reasonable
times and intervals as the Taxing Units deem fit. Such books and records shall be kept in the
offices of the District. A copy of the audit report shall be furnished the governing body of
P'~ each Taxing Unit.
(2) Upon dissolution of this contract all records, equipment, or other properties in
the possession or control of the District shall remain in the District's possession or control
for use in fulfilling the District's responsibilities under the provisions of the Property Tax
Code.
(3) Taxing Units agree to provide copies of all records necessary for the performance
of the duties and responsibilities of the District pursuant to this contract by July 1, 1980
and shall be entitled to reasonable compensation for the cost of such copies.
MISCELLANEOUS PROVISIONS
The Taxing Units hereby agree that the District is authorized to accept grants and
contributions from any public or private sources not prohibited by law.
~~ EXECUTED AT KERRVILLE, TEXAS in duplicate originals on the date and year first written above.
KERB COUNTY APPRAISAL DISTRICT
/s/ Rudolph H. Weiss
"~' Chairman, Board of Directors
ATTEST:
/s/ Jack B. Cox
Secretary
KERB COUNTY, TEXAS
/s/ Julius R. Neunhoffer
County Judge
ATTEST:
/s/ Emmie M. Muenker
County Clerk
SEAL)
Filed 2 day of July A.D. 1980 TIME: 1:15 P.M.
/s/ Emmie M. Muenker
Clerk County Court, Kerr County, Texas
o-o-o-o-o-o-o-o-o-o
NO. 14062 ORDER AUTHORIZING ADVANCE PAYMENTS TO THE KERB COUNTY TAX APPRAISAL DISTRICT
FOR PROPERTY TAX APPRAISAL SERVICES
On this the 30th day of June, 1980, came on to be heard and considered by the Court the
matter of authorizing advance payments to the Kerr County Tax Appraisal District for Property
Tax Appraisal services to be provided Kerr County for the year 1981 pursuant to a contract
entered into this date;