ORDER NO. 3 O S 69
NOMINATE AND ELECT APPRAISAL DISTRICT BOARD OF DIRECTOR
MEMBERS
Came to be heard this the 8th day of October, 2007, with a motion made by
Commissioner Letz, seconded by Commissioner Baldwin. The Court unanimously
approved by vote of 4-0-0 to:
Nominate Charles Lewis to serve on the Kerr Central Appraisal District Board of
Directors.
305 9
1~~~
COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND TEN (10) COPIES OF THIS
REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT
MADE BY: Judge Tinley OFFICE: County Judge
MEETING DATE: October 8, 2007
TIME PREFERRED:
SUBJECT: Consider, discuss and take appropriate action to nominate and elect
Appraisal District Board of Director members for the 2008 and 2009 term.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT: Judge Tinley
ESTIMATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
Time for submitting this request for Court to assure that the matter is posted in
accordance with Title 5, Chapter 551 and 552, Government Code, is as follows:
,•

Meeting scheduled for Mondays
THIS REQUEST RECEIVED BY:
THIS RQUEST RECEIVED ON:
@ .M.
All Agenda Requests will be screened by the County Judge's Office to determine if adequate
information has been prepared for the Court's formal consideration and action at time of Court
Meetings. Your cooperation will be appreciated and contribute towards your request being
addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners'
Court.
5:00 PM previous Tuesday
KERR CENTRAL APPRAISAL DISTRICT
P. O BOX 294387 / 1836 JUNCTION HIGHWAY
KERRVILLE, TEXAS 78029-4387
To: Eligible Voting Taxing Entities for Kerr CAD
The time to nominate and elect Appraisal District Board of Directors members for the
2008 and 2009 term is at hand.
1. On October 1, 2007 the chief appraiser must notify each voting taxing unit of
the number of votes it may cast. Each voting unit may nominate one
candidate for each position to be filled. There are frve positions to be filled for
the upcoming term. Your entity may nominate from one to five candidates.
2. The presiding officer of your taxing unit submits the names of the nominees
by written resolution to the chief appraiser before October 15, 2007. The
presiding officer should include the addresses of the nominees so that the
chief appraiser can notify the winners. The chief appraiser has neither the
authority nor the duty of investigating or judging the qualifications of the
nominees.
3. Before October 30, 2007 the chief appraiser must prepare a ballot listing the
nominees alphabetically by last name. The chief Appraiser must deliver a
copy of this ballot to the presiding officer of the governing body of each voting
unit.
4. Each voting unit must cast its vote by written resolution and submit it to the
chief appraiser before November 15, 2007. The unit may cast all its votes
for one candidate or may distribute the votes among any number of
candkates. Votes must be cast for nominees on the ballot. There is no
provision forwrite-in candidates.
5. The chief appraiser must count the votes and declare the candidates who
receive the largest vote totals before December 1, 2007.
Each voting entity's number of votes is included with this letter. Please refer to the
number of votes your entity is allotted when casting votes for your candidate or
candidates. For clarity I have also included copies of Eligibility Requirements and the
Selection of Directors from the Appraisal District Director's Manual published by the
Texas Comptroller of Public Accounts.
Please fell free to contact me ifi you have any questions about the selection process for
appraisal district board of directors.
Thank you,
~~~- ~~
P. H. °Fourth° Coates, IV
Chief Appraiser

830-895-5223 FAX 830-895-5227
Web Site www.kerrcad.org
LIAIU'L'~5
RESOLUTION
BE IT SO RESOLVED that the
while in a duly called and official meeting of the
on ,nominated:
1.
2.
3.
4.
5.
as candidates for the 2008 to 2009 term on the Kerr Central Appraisal
District Board of Directors.
PASSED AND ADOPTED on this day of , 2007.
(President) (Secretary)
Eligibility Requirements & Selectors of Board
of Directors for Appraisal Districts
To be eligible to serve on the board, a person must have resided in
the appraisal district for at least two years immediately preceding
the date of taking office.
Persons who meet the basic residence test could still be
disqualified from serving. These reasons for disqualification ensure
directors are not exposed to conflicts of interest.
An employee of a taxing unit that participates in the appraisal
district may not serve. However, an elected official or member of
the governing body of a participating taxing unit may serve.
Selection Process
Voting taxing units select the appraisal district directors. Voting
taxing units are the county, school districts, cities and certain
conservation and reclamation districts.
The Tax Code provides that the county tax assessor-collector
(TAC) serves on the appraisal district board of directors. The
county TAC automatically will serve as a nonvoting district director,
if the county TAC is not appointed to the board of directors under
the regular process. If a taxing unit, such as the county
commissioner's court, appoints the county TAC to the appraisal
district board, then the county TAC serves as a voting member.
The county TAC does not have to meet the residency requirements
for serving as a nonvoting director. The county TAC, however, is
ineligible to serve as a nonvoting or voting director if the county
TAC also serves as the CAD's chief appraiser. The county TAC is
ineligible to serve as a nonvoting director if the county has
contracted for the assessment and collection of county taxes with
another taxing unit or with the CAD.
A school district may have annexed property from another school
district in another county. The school district receiving the annexed
property participates in selecting directors in each appraisal district
in which the school has territory. The eligibility requirement in such
situations is different: the individual must reside in the school
district, and the school district must nominate the individual as a
candidate for the appraisal district board.
Delinquent Taxes
Owing delinquent property taxes disqualifies a person from serving
on the CAD board of directors or as chief appraiser. The person
must own property on which delinquent property taxes have been
owed for more than 60 days, after the date the person knew or
should have known of the delinquency.
This disqualification does not apply if the person is paying the
delinquent taxes under an installment payment agreement or has
deferred or abated a suit to collect the delinquent taxes.
Family Relationships
A person may not be appointed or continue to serve on the board, if
related within the second degree of consanguinity (blood) or affinity
(marriage) to the following persons:
1. an appraiser who appraises property for use in the appraisal
district's appraisal review board proceeding, or;
2. a tax representative who represents taxpayers for compensation
before the appraisal district's appraisal review boazd.
A director who continues to serve knowing he or she is related in
this manner to an appraiser or tax representative commits a Class
B misdemeanor.
A director who is related to an appraisal district employee within the
second degree by affinity or within the third degree by
consanguinity may not serve as long as the relative remains
employed by the appraisal district.
Tax Code Section 6.035(a) does not address whether these
prohibitions from serving as a director for family relationships apply
to the county TAC who serves as a nonvoting director. No attorney
general opinions or court decisions deal with the question of
whether a statute that generally makes individuals ineligible to
serve on a board applies to an ex officio member of that board. If a
county TAC has a relative as described above, the county TAC
should seek the advice of legal counsel.
There also are no attorney general opinions or court decisions
about whether a nepotism statute applies to the relative of a
nonvoting director of a board. If Section 6.05 applies to a relative of
the nonvoting county TAC, then the county assessor-collector
should consult legal counsel.
Term of Office and Vacancy
Appraisal district directors serve two-year terms. Each term begins
on January 1 of an even-numbered year. All directors serve the
same two-year terms unless the taxing units have adopted
staggered terms. The two-year term of office does not apply to the
county TAC who serves as a nonvoting director. And the following
paragraph on vacancy does not apply to the nonvoting county TAC.
If a vacancy occurs on the board, the board notifies the voting units
of the vacancy. The voting taxing units nominate by resolution
candidates to fill the vacancy. All nominations are submitted to the
chief appraiser within 10 days after receiving notice from the board
of directors that a vacancy exists. The chief appraiser delivers a list
of the nominees to the directors within the next five days. The
board of directors selects by majority vote one of the nominees to
fill the vacancy.
If the method of selecting directors is changed, the resolution
establishing a new selection method may provide a method for
filling vacancies. If the resolution does not specify a procedure,
vacancies are filled in the manner described above.
Recalling a Director
A taxing unit may ask for the recall of any director the unit voted for
in the appointment process. A unit may not ask for the recall of a
director if the unit didn't cast any votes for that director in the last
election. Recall starts when the unit files a resolution with the chief
appraiser stating that the unit is calling for the recall of a named
member. Within 10 days after a unit files a recall resolution, the
chief appraiser must give written notice of the resolution to the
presiding officer of each voting taxing unit.
Next, a recall election takes place. Only the taxing units that voted
for the member may vote for the recall. The recall-voting taxing unit
has the same number of votes that it cast in electing the member to
be recalled. The unit votes by filing a resolution casting its votes in
favor of recall. The resolution must be filed with the chief appraiser
on or before the 30th day after the original recall resolution is filed.
The chief appraiser must count the recall votes within 10 days after
the last day to vote. The member is recalled and is no longer a
board member if the number of votes cast in favor of recall equals
or exceeds a majority of the votes cast for the member. The chief
appraiser must immediately notify the board chair and the presiding
officer of the governing body of each recall-voting taxing unit of the
results. If the chair is the subject of the recall, the board secretary
must also be notified.
After a recall, the member's vacancy is filled by the taxing units that
voted in the recall election. Each recall-voting taxing unit may
nominate by resolution one candidate and is entitled to the same
number of votes it used to appoint the recalled member. The recall-
voting taxing units must submit the name of each nominee to the
chief appraiser on or before the 30th day after the date the chief
appraiser notified the unit of the recall election results.
Within 15 days after the last day for nominations, the chief
appraiser must prepare and deliver to each recall-voting taxing unit
a ballot listing the candidates alphabetically according to their last
names. After 15 days, the chief appraiser counts the votes,
declares the winner and notifies the chair, each taxing unit and the
candidates.
If the method of selecting directors has been changed, the taxing
units that voted for the member-to-be-recalled may recall him or her
and appoint a new member by any method adopted by resolution of
a majority of recall-voting taxing units. The adopted method must
provide that each unit voting on the recall and appointment voted
for the member being recalled and has the same number of votes it
cast for the member being recalled.
Staggered Terms
The taxing units participating in the district may adopt staggered
one- and two-year terms. To adopt staggered terms, two events
must occur. First, three-fourths of the voting taxing units must adopt
resolutions for staggered terms. Second, the voting taxing units
must have changed the method for appointing board members to
end cumulative voting. These two events may occur
simultaneously.
The resolutions proposing staggered terms must be filed with the
chief appraiser after June 30 and before October 1 of an odd-
numbered year. If the chief appraiser determines that enough
taxing units filed resolutions for the change, he or she must notify
all taxing units of the change.
Staggered terms take effect on the following January 1. To start
staggering terms, all members are appointed at one time as if
staggered terms had not been adopted. As soon as possible after
January 1, all members draw lots to determine who will serve one-
and two-year terms.
The number of one-year and two-year members depends on
whether the board has an even or odd number of members. Boards
with an even number of members divide the one- and two-year
terms in half. Boards with an odd number of members must have
one more member with two-year terms than members with one-
yearterms. For example, asix-member board would choose three
members to serve one-year terms. Afive-member board would
choose two.
Once the one-year terms expire, the voting units appoint members
to fill those seats fortwo-year terms. Thus under staggered terms,
the voting units will hold elections for part of the board every year.
The staggered term provision does not apply to the county TAC
who serves as a nonvoting director.
Staggered terms may be rescinded if a majority of voting taxing
units adopt resolutions rescinding the terms. The procedure for
filing a rescission resolution is essentially the same as that for
adopting the change, but the rescission resolution must be filed
between January 1 and October 1 of odd-numbered years rather
than even-numbered years.
After a valid rescission, the terms of all current members expire on
the next January 1, even if not completed. Voting units appoint new
members.
Staggered terms are automatically rescinded if the district makes a
change in the method of selecting directors that returns the
selection method to one using cumulative voting.