ORDER NO, 15994 R E S O L U T 1 O N The Commissioners Court of Kerr County, Texas adopts the following Resolution: WHEREAS House Bill 2231 introduced by Shea contemplates the consolidation of tax collections. WHEREAS, House Bill 2231 excludes the County from voting privilege as to the consolidation of coNections. WHEREAS House Bill 2231 provides for a vote excluding the County who pays a large portion of the cost of the operation of theAppraisal District. WHEREAS we believe that the most desirable way to centralize collections would be by a vote of the public. WHEREAS the Commissioners Court of Kerr County, supports the consolidation of collections, but they do not believe that House Bill 2231 gives adequate representation to the County Government who pays a major part of the cost of the operation of the Appraisal District. THEREFORE BE IT RESOLVED that the Commissioners Court of C _ .. . i:2rr vuf:ay aJ.'O@S vIl ~ ca.iii I''.. dS vNiiOsiiH~.' iili~ i:iiii iOi i"iic i cd SJiio outlined above, keeping in mind that the Court does support the principle of the consolidation of collections but not the method as outlined in this legislation. WHEREAS, it appears that the County might be excluded and the fact that the County does pay a large part of the cost of the operation of the Appraisal District, makes this bill not in the best interest of County Government. BE IT RESOLVED that a copy of this Resolution be presented to the Kerr County Delegation expressing its objection to the passage of House Bill 2231. FURTHER BE IT RESOLVED that a copy of this to all members of the Legislature. / Motion made by Commissioner Hol ,`s Lich and unanimously approved by the Co ~thi ATTEST: ~`v1, c E~~ ~~~~~Q L~2~ ; ~cia ~ ~ Count flerk & Ex-~ `~ ~ ~ ~ the ~FSCĒnissione. ~ ~ k~ Cot>x1ty, Te~cas >a ~ ~ ~ tip' ? b ~ , fi~io Clerk ' Court of presented by Comtttissioner day of March 198? ~d 1 ~~` ~y~~ _ Comm nct 4 i y, ii commissioner,' t'recinct 1 2 3 4 5 6 7 8 9 10 11 roan quU,000 parcels Tax Board's 1983 ann under this act shall for all taxing units parcels and accounts 1983 annual report. and accounts as reported by the State Property ual report. The initial consolidation selection occur during 1988 and apply to the 1989 tax year in appraisal districts with more than 400,000 as reported by the State Property Tax Hoard's TEXAS LEGISLATIVE SEFVICE 3/0/85 Filed b~ Shea A BILL TO BE ENTITLED 1 60' 8--395 2 3 AN ACT HB 223 to a choice of assessor and collector. IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 3. She importance of this legislation and the crowded 4 condition of the calendars in both houses create an emergency and an imperative public necessity that the constitutional rule requiring bills to be read on three several days in each house be suspended, and this rule is hereby suspended, and that this Act take effect and 12 be in force from and after its passage, and it is so enacted ~~ ~ ~1i r L/7J 1~~ :} U SECTION 1: Chapter 6,Tax Code, is amended by adding Section 5 6.265 to read as Follows: 6 Section 6.265. CONSOLIDA'C ION OF ASSESSINr- AND COLLECTIN(: 7 FUNCTIONS. (a) A consolidated collector is established in each 8 county. g (b) The governing bodies of all taxing units participating 10 in the appraisal distric other than the county all vote to 11 designate the appraisal dist n c t e county or a school distric 12 l~V 13 14 15 16 17 18 19 20 21 22 23 24 or city within the _appraisal district as the consolidated collector. (c) If the appraisal district or a school district or city within the appraisal district is designated as the consolidated collector, a taxing unit may choose to have its ad valorem taxes collected by either the county or the consolidated collector which shall assess and collect the taxes for the taxing unit. If the county is desionated as the consolidated collector, it shall assess and collect ad valorem taxes for all taxine units in the appraisal district A county may collect its own taxes or may have its taxes collected by the consolidated collector. (d) The voting entitlement of a taxine unit that is entitled to vote to desi mate a consolidated collector is dote rn.ined lr._ dividino the total dollar amount of rror~crty taxes imoo=ed_b~' [he 1 taxing unit for the preceding tex year by the sum of the total dollar 1 ti) A taxingunit sha L ,r.a'r.e its choice of tax collector 2 amount of property taxes imposed for that year by each taxino unit 2 pursuant to this section prior to August 1. , 3 that is entitled to vote by multiplying the quotient by 1,000 and by 3 (~) A city or school district may decide to continue to 4 roundino the product to the nearest whole number. 4 collect its own taxes. The city or the school district may by 5 (e) The county or consolidated collector is entitled to receive 5 official action before August 1 order an election to determine 6 from each taxing unit for which it collects reasonable compensation 6 whether the entity chosen under subsection (i) shall collect the ~ which may not exceed actual costs incurred, for assessing and collect- 7 unit's taxes or whether the unit shall continue to collect its 8 ing taxes for that taxing unit pursuant to this section. B own taxes. The election shall be held on the next uniform election 9 (f) A taxing unit with boundaries extendin into tw o 9 date prescribed by the Texas Election Code. At the election the g o r more 10 a raisal districts is entitled to vote in onl on distri t d 10 ballots shall be prepared to permit voting for or against the pp y e c an must 11 di t i i i i h i 11 proposition: "Authorizing the (name of entity or office chosen part s c pate n t e r ct in wh ch it voted. 12 under subsection (i1] to assess and collect property taxes for 12 (q) A change of designation of consolidated collector or a 13 (name of city or school district, as applicable]". If a majority 13 change in the choice of tax collector made pursuant to this section 14 of the qualified voters voting on the question in the election ld ma~not be made for two tax years subseouent to the year in whicY the 15 favor the proposition the entity or office named by the ballot 15 designation or choice is made. 16 shall assess and collect the unit's property taxes beginning with 16 (h) A taxing unit entitled to vote ma_v b_v resolution ze c_vest 17 the next time property taxes are assessed and collected that is 17 an election to designate the consolidated collector. The resolution 18 more than 90 days after the date of the election. If a majority oĢ 1B mu=_t be filed before April 1 precedin^ the year of the proposed 19 the voters vote against the proposition, the city or school district 19 designation. The county clerk shall calculate the number of votes to 20 shall continue to collect its own taxes. A selection of collector 20 which each taxing unit is entitled and shall deliver written notice 21 pursuant to this subsection remains in effect for two years. 21 to the presiding officer of the governing body of each unit of its 22 (k) Nothing in this section shall supersede or invalidate a 22 votin^ entitlement before June 1. The governing body o.' each taxino_ 23 ch of e made or restrict the future right to make a~choice pursuant e 23 unit entitled to vote shall determine its vote by resolution and _ _ 24 to Section 6.26 of this Code. 24 submit it to the county clerk before July 1. The county clerk shall 25 SECTION 2_ IN.'PI F~.L CO :S OLIDATION. The initial consolidation 25 count the votes, declare the taxing unit or entity with the largest 26 selection under this x t shall c,c cur during 1986 and apply to the ?6 number of votes the winner and submit the results to the governing 27 unit; in a raisal districts with less f ll ta:a 1987 t pp or a na ax year 27 k,ody of each taxing unit in the district prior to July 15_ 0 Gerald "Buddy" Winn Assessor and Collector of Taxes C3razos County 300 E. 25th Bryan, Texas 77801 March 18, 1985 FROM: GERALD "BUDDY" 6~lINN SUBJECT: Consolidation of Assessing and Collecting Functions Attached herewith is a copy of House Bi11 2231 which was introduced on 3-8-85 and proposes the consolidation of assessinq and collecting functions. House Bill 2231 EXCLUDES the county from voting privi- leges. Most all of us are in favor of consolidation but this bill is not in the best interest of the proposition of "consolidation". Also enclosed is a suggested resolution for the com- missioners court which concludes, in effect, that "we believe that the most desirable way to centralize col- lections would be by a vote of the public". We hope that you adopt a resolution either by using the one enclosed or one similar and pass it on to your various representatives in Austin. S' rely, Gerald L 'Buddy" Winn Preside Tax Assessor-Collectors Association of Texas