HomeMy WebLinkAboutResolution No. 90-40 RESOLUTION N0. R90-40
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FRIENDSWOOD ,
TEXAS URGING THE TEXAS LEGISLATURE TO AMEND THE TEXAS PROPERTY
TAX CODE TO RESTRICT CENTRAL APPRAISAL DISTRICTS FROM RAISING
PROPERTY ASSESSMENTS ; FACILITATING THE ABILITY FOR PROPERTY
OWNERS TO APPEAL AD VALOREM PROPERTY TAX ASSESSMENT AND PROVIDING
INDIVIDUAL TAXING UNITS MORE REPRESENTATION AND CONTROL OVER
APPRAISAL DISTRICTS ; DECLARING FINDINGS OF FACTS.
-------------------------------------------------------------
WHEREAS, Central Appraisal Districts ( CADS) have been
created by Seetion 6 . 01 , et seq of the Property Tax Code for the
purpose of appraising property in each distriet for ad valorem
tax purposes of the State and for each taxing unit that imposes
ad valorem taxes on property in the Distriet ; and
WHEREAS , in recent years the manner in which CADS determine
the assessed value ; the significant inereases in assessed value
in times of generally declining economic conditions; the
difficulties that property owners eneounter under current
procedures in ehallenging assessed values and the lack of
representation and authority of local taxing entities on CADS has
come under inereasin� criticism; and
WHEREAS , the City Couneil deems it in the public interest
that the laws relating to CADS be amended to address these
coneerns;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
FRIENDSWOOD , TEXAS:
Section 1 . The findings and recitations set out in the
preamble to this resolution are found to be true and correct and
that they are hereby adopted by the City Council and made a part
hereof for all purposes .
Seetion 2. That the City Council urges the Texas
Legislature to amend Seetion 6 . 01 , et seq , and other applicable
seetions of the Texas Property Tax Code to require the Chairman
of the Board of Direetors of the Central Appraisal Districts to
be eleeted by the taxpayers , to restriet CADS from raising the
assessed value of property above certain percentage levels for
any tax year; to provide for increased procedural due process and
substantive rights of taxpayers in appealing and challenging
assessed values and to provide more representation of local
taxing units on the Board of Directors which �overns all CADS.
1
Section 3 . That the City Secretary is hereby directed to
send a certified copy of this Resolution to the Governor of the
State of Texas , State Representatives in District 25 and District
130 , State Senators in District 11 and Distriet 17 .
PASSED , APPROVED AND ADOPTED this 2�th day of September , 1990 .
yor Paul W. Schrader
City of Friendswood , Texas
ATTEST :
.
Deloris Archer, MC
City Seeretary
R90-40
:ea
2