ORDER NO.31339
RESOLUTION SUPPORTING LEGISLATION TO CHANGE OR REPEAL TEXAS
TAX CODE SECTION 23.175
Came to be heard this the 22nd day of June, 2009, with a motion made by Commissioner
Williams, seconded by Commissioner Letz, the Court unanimously approved by a vote of
4-0-0 to:
Approve Resolution supporting legislation to change or repeal Texas Tax Code Section
23.175 to bring all Texas taxpayers into an equitable position.
~~~ 3133 9
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 Pat Tinley
MEETING DATE: June 22, 2009
OFFICE: County Judge
TIME PREFERRED:
SUBJECT: Consider, discuss and take appropriate action on resolution supporting
legislation to change or repeal Texas Tax Code Section 23.17 to bring all Texas
taxpayers into an equitable position.
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
Page 1 of 2
Jody Grinstead
From: James P. Allison [secretary@allison-bass.com]
Sent: Monday, June 08, 2009 9:06 AM
To: James P. Allison
Subject: Legislative Update to send out this morning
Legislative Issues Left Undone
When the 81St Regular Session hegan, it ha.d important business to conduct, most notably revision and
continuation of the Texas Department of Transportation and the Texas Department of Insurance. Under the
Sunset Statutes, these agencies will be abolished unless continued by the legislature. As the 140 days allowed
by the Constitution expired, the legislature failed to address these agencies and several other important issues.
A special session seems certain.
The legislature did address many issues. These bills are currently awaiting approval or veto by the
Governor. The next few articles will address these bills in detail. Fortunately, the legislature did not adopt any
increased revenue caps, and most unfunded mandates were defeated.
Unfortunately, legislation to address the systematic under-appraisal of oil and gas properties failed to
obtain a vote in the House of Representatives in the final days. Please urge the Governor, Lt. Governor, and
Speaker to address this important issue in the special session. Below is a sample resolution that can be
adopted. Please send a copy to Governor Perry, Lt. Governor Dewhurst, Speaker Straus, your legislators, and
me.
RESOLUTION
UNDER-VALUATION OF OIL AND GAS PROPERTIES
WHEREAS, in 2007 the Texas Legislature adopted a severance tax-based interpretation of the Texas Tax
Code, Sec. 23.175 (commonly known as the market condition factor) to be applied to the valuation of oil and
gas properties in the State of Texas; and
WHEREAS, the Texas State Comptroller's severance tax-based estimate of the market condition factor results
in the under-valuation of oil and gas property to the detriment of all other taxpayers; and
WHEREAS, many counties receive the vast majority of their tax revenues from the county's oil and gas
values; and
WHEREAS, these counties will be adversely and catastrophically affected by the market condition factor as
interpreted by Texas Comptroller's office; and
WHEREAS, these counties will be forced to underfund essential county government services or shift
approximately $300 million in taxes to other taxpayers;
NOW, THEREFORE, BE IT RESOLVED that County requests that
Governor Perry, Lt. Governor Dewhurst, and Speaker Straus support legislation in a special session to change
or repeal Texas Tax Code Sec. 23.175 to bring all Texas taxpayers into an equitable position.
06/08/2009
Page 2 of 2
READ AND ADOPTED this day of
County Judge
Commissioner, Pct. 1
Commissioner, Pct. 3
ATTEST:
County Clerk
2009.
Commissioner, Pct 2
Commissioner, Pct. 4
For more information, please call me at 1-800-733-0699
James P. Allison
General Counsel
County Judges & Commissioners Association of Texas
402 W. 12th Street
Austin, Texas 78701
(800) 733-0699- toll free
(512) 482-0701 -office
(512) 480-0902 -fax
j.all icon%a~allison-bass.com
06/08/2009
#31339
RESOLUTION
RESOLUTION OF THE KERB COUNTY COMMISSIONERS' COURT SUYPORT7NG
LEGISLATION TO CHANGE OR REPEAL TEXAS TAX CODE SECTION 23.17 TO BRING
ALL TEXAS TAXPAYERS INTO AN EQU17'ABLE POSITION.
WHEREAS In 2007 the Texas Legislature adopted a severance tax-based interpretation of the
Texas Tex Code, Section 23.175 (commrn~l~ known as the market condition
factor) to be applied to the valuation of oil and gas properties in the State of
Texas; and
WHEREAS The Texas State Comptroller's severance tax-based estimate of the market
condition factor results in the under-valuation of oil and gas property to the
detriment of all other taxpayers; and
WHEREAS Many counties receive the vast majority of their tax revenues from the countv~s
oil and gas values; and
WHEREAS These counties will be adversely and catastrophically affected by the market
condition factor as interpreted by "Texas Comptroller's office; and
WHEREAS These counties will be forced to underfund essential county government services
or shift approximately $300 million in taxes to other taxpayers; and
Now, Therefore, Be it Resobed that the Kerr County Commissioners' Court requests that
Governor Perry, Lt. Governor Dewhurst, and Speaker Straus support legislation in a special
session to change or repeal "Texas Tax Code Section 23.175 to bring all Texas taxpayers into an
equitable position.
ADOPTED THIS 22nd day of June, 2009
< <- f e
~,.~
F~. A. ``Buster" aldwin, .ommissioner
Precinct l
y Judge '`~.,~
"-.--~
William H. Williams, Commissioner
Precinct 2
~/ ~,1~
Jonathan\L z, 'ommissioner Bruce Oehler, Commissioner
Precinct 3~, Precinct 4