HomeMy WebLinkAboutPR 15462: JEFFERSON COUNTY APPRAISAL DISTRICT BOARD OF DIRECTORS NOMINATIONinteroffice
I4'r Y • ~ T ~~, ~~I
To: Mayor, City Council, and City Manager ~~~
From: Val Tizeno, First Assistant City Attorney ~
Date: September 2, 2009
Subject: P. R. No. 15962; Council Meeting September 8, 2009
Attached is P. R. No. 15462 as it pertains to the nomination
for the Board of Directors of the Jefferson County Appraisal
District.
z.pr15962_memo.doc
P. R. No. 15462
08/31/09 is
RESOLUTION NO.
A RESOLUTION PERTAINING TO THE NOMINATION FOR
THE HOARD OF DIRECTORS OF THE JEFFERSON COUNTY
APPRAISAL DISTRICT
WHEREAS, the terms of the current Board members of the
Jefferson County Appraisal District expires December 31, 2009, as
delineated in Exhibit "A" attached hereto; and
WHEREAS, there are five (5) positions on the Board; and
WHEREAS, the City is entitled to submit a name or names for
nomination to the Jefferson County Appraisal District Board of
Directors; and
WHEREAS, the City Council can cast all of its 152 votes for
one candidate or distribute them among other candidates; and
WHEREAS, the procedure for nominations to the Jefferson County
Appraisal District Board of Directors must be done by Resolution;
and
WHEREAS, the deadline for submitting a name is October 15; and
WHEREAS, Fred Mitchell has submitted his resignation from the
Board, leaving a vacancy to be filled; and
WHEREAS, Fred Mitchell's seat has traditionally held by a Port
Arthur resident; and
WHEREAS, the City Council deems it in the best interests of
the citizens of Port Arthur to submit a new name for nomination to
the Board of Directors for the Jefferson County Appraisal District.
z.pr15462
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF PORT ARTHUR:
Section 1. That the facts and opinions in the preamble
are true and correct.
Section 2. That the City Secretary shall submit the name
for nomination to the Sefferson County Appraisal District, as
delineated herein, with the applicable votes and shall send a
certified copy of this resolution to the District no later than
October 15, as follows:
CANDIDATE: VOTES:
152
Section 3. That a copy of the caption of this Resolution
be spread upon the Minutes of the City Council.
READ, ADOPTED AND APPROVED on this day of
A.D., 2009, at a Meeting of the City Council of
the City of Port Arthur, by the following vote: AYES:
Mayor
Councilmembers
NOES:
MAYOR
z.pz15462
ATTEST:
CITY SECRETARY
APPROVED AS TO FORM:
CITY ATTORN d'-~c /~ ~ ~`~
APPROVED FOR ADMINISTRATION:
CITY MANAGER
z.pr16462
EXHIBIT "A"
EXHIBIT "A"
Jefferson County Appraisal District
P. O. Box 21337 4610 S. Fourth St.
Beaumont, Texas 77720-1337 ~ Beaumont, Texas 77705
(909) 840-9944
(409) 727-4611
Fax (409) 727-5621
CHIEF APPRAISER
Roland R. Bieber, RP.4
Ms. Debris Prince
Mayor
Ciry of Port Arthur
P O Box 1089
Port Artlmr TX 77640
Dear Mayor Prince:.
MEMBERS OF THE BOARD
August 19, 2009 Charles Lankford, Chairperson
- Miriam K. Johnson, Secretary
Eugene Landry
Fred L. Mitchell
C.L. Sherman
In accordance with Section 6.03(e) of the Property Tax Code, attached please fmd the voting entitlement for each
taxing unit that is entitled to vote for the Board of Directors.
The terms of the current Board members expire on December 31, 2009. If your entity would like to submit
nominations for the Board of Directors, you must do so by resolution adopted by your governing body and filed
with me prior [o October 15. Before October 30 I will submit to each entity entitled to vote a ballot listing all of
the nominees. Each entity will then cast its voles, again by resolution adopted by the governing body, and submit
the resolution to me before December 15:
'f he conservation and reclanta[ion districts nominated Miriam Iohnson for the 2010 - 2011 term of office. Mrs.
Iohnson's name will be placed on the ballot along with the names of the nominees submitted by the County,
cities, and school districts. In the main election, the nominee who receives the majority of the votes cast by the
conservation and reclamation districts will receive all of [he votes cast by the special districts.
I have enclosed a copy of [he calendar of events for the election of [he Board of Directors. Please be aware that
due to new legislation, extensions for submitting your nominees and casting your voles can no longer be granted.
If you have any questions, please do not hesitate to contact me.
pjb
Enclosures
Sincere~,~
i
/ ~ ' -~
j' /y
Roland K.`Bie ~i, RPA .
Chief Appraiser
Wit, Mr. Sieve Fitzgibbons, City Manager
Finance Department
Memorandum
~~
AUG 2 ! %OC9
To: Steve Fitrgibbons, City Manager
~E~AL O~F.A~T~iE~
Cc: Mark Sokolow, City Attorney
From: Rebecca Underhill, Assistant Cit)
Date: August 26, 2009
Re: Jefferson County Appraisal District (JCAD) Board of Directors
Attached is a letter from the JCAD regarding the annual election of the Board of
Directors. This annual process is explained fully in the letter, and the table
reflects the number of votes per entity.
Mr. Fred Mitchell has submitted his resignation from the Board, leaving a new
vacancy to be filled. Mr. Mitchell's seat has traditionally been held by a Port
Arthur resident. The City can submit a name for nomination by resolution no
later than October 15~'.
Section 6.03 of the Texas Property Tax Code describes the requirements for
members of the Board of Directors.
Enclosure August 19, 2009 Letter
Section 6.03 Texas Property Tax Code Selection
REMEMBER, IA/E ARE HERE TO SERVE THE CITIZENS OF PORT ARTHUR
JEFFERSON COUNTY APPRAISAL DISTRICT
Voting Allocation for 2010 - 2011 Board of Directors
Based on 2008 Tax Levies
of Total
2008 Tax Levv Tax Levv # of Votes
Drainage District #6 $15,909,537.63 3.52% 176
Drainage District #7 513,745,403.30 3.04% 152
Navigation and Waterways Dist 54,663,687.57 1.03% 52
Port of Beaumont 56,074,895.13 1.35% 67
Port of Port Arthur 57,218,134.09 1.60% 80
Port of Sabine Pass 5601,083.44 0.13% 7
Trinity Bay Conservatiori Dist 528,727.76 0.01 % 0
W'CID #10 568$,65q,35 0.15°h 8
SUBTOTAL C & R DISTRICTS: $48,930,123.27 10.84% 542
Jeffersoh County - 575,344,563.04 16.68% 834
Beaumont ISD 5108,176,339.10 23.95% 1,197
Hamshire-Fannett ISD 59,422.,348.02 2.09% 104
Hardin Jefferson ISD 57,596,504.21 1 .68% 84
Nederland ISD 519,574,660.72 4.33% 217
Port Arthur ISD 563,181,497.28 13.99% 700
Port Neches-Groves ISD 541,655,167.25 9.22% 461
Sabine Pass ISD 58,755,945.22 1.94% 97
City of Beaumont 540,526,079.38 8.97% 449
City of Beyil Oaks 5104,480.33 0.02% 1
City of Groves 54,217,194.76 0.93% 47
City of Nederland- $4;955,411.28 1 .10% 55
City of Port Arthur 513,697,345.48 3.03% 152
City of Port Neches 55,444,181 .46 1.21 % 60
SUBTOTALS: 5402,651,717.53 89.16% 4,458
TOTALS: 5451,581,840.80 t00.C04~o 5,000
ELECTION OF BOARD OF DIRECTORS
Calendar of Events as Revised by HB 2043
Before October 1 Chief Appraiser calculates votes each entity is entitled to and
delivers written notice to each taxing entity (with exception of
conservation and reclamation districts).
Before October 15 By resolution adopted by the governing body', each entity
submits nomination to the Chief Appraiser (with exception of
conservation and reclamation districts). An entity may submit
a ncn-iinatioa fer each of the i ve positions or. the B~2rd:
Before October 30 Chief Appraiser prepares a ballot of candidates whose names
were timely submitted and delivers a copy to the presiding
officer of each entity entitled to vote...
Before December 15 Each entity determines its vote by resolution and submits it to
the Chief Appraiser. An entity may cast all its votes for. one
candidate. or distribute them among candidates.
Before December 3.1 Chief Appraiser counts the votes, declares the five candidates
who receive the largest vote totals as the winners, and submits
the results to the taxing entities and the candidates
Should any deadline fall on a weekend or holiday, the deadline is extended to the next .
regular business day.
Revisions to Section 6.03 of the Property Tax Code no longer allow the Chief
Appraiser to grant an extension for submitting nominees or casting votes.
Texas Property Tax Cade 2006 Edition
Page 7 of 43
Section 6.025(d) is to be construed to require chief appraisers in
overlapping appraisal districts to enter in the tax records both the lowest
market value and the lowest appraised value. Op. Tex. Att'y Gen. GA-
0283 (2004).
An appraisal district board may not contract with another board to
designate a single appraisal review board to hear taxpayer protests about
the appraisal of property located in areas common to both districts.
Owners of "overlapping properties" may choose which of two or more
review boards will hear their protest. A contract cannot impair the
validity or force of any law, nor control the provisions of a statute. Letter
Op. Tex. Att'y Gen. No. DM-98-022 (1998).
Sec. 6.Q3.13oard of directors.
(a) The appraisal district is governed by a board of directors.
Five directors are appointed by the taxing units that participate
in the district as provided by this section. If the county assessor-
collector is not appointed to the board, the county assessor-
collector serves as a nonvoting director. The county assessor-
collector is ineligible to serve if the board enters into a contract
under Section 6.05(b) or if the commissioners court of the
county enters into a contract under Section 6.24(b). To be
eligible to serve on the board of directors, an individual other
than a county assessor-collector serving as a nonvoting director
must be a resident of the district and must have resided in the
district for at least two years immediately preceding the date the
individual takes office. An individual who is otherwise eligible
to serve on the board is not ineligible because of membership on
the governing body of a taxing unit. An employee of a taxing
unit that participates in the district is not eligible to serve on the
board unless the individual is also a member of the governing
body or an elected official of a taxing unit that participates in
the district.
(b) Members of the board of directors other than a county
assessor-collector serving as a nonvoting director serve two-
year terms beginning on January 1 ofeven-numbered years.
(c) Members of the board of directors other than a county
assessor-collector serving as a nonvoting director are appointed
8/26/2009
Texas Property Tax Code 2006 Edition
Page 8 of 43
by vote of the governing bodies of the incorporated cities and
towns, the school districts, and, if entitled to vote, the
conservation and reclamation districts that participate in the
district and of the county. A governing body may cast all its
votes for one candidate or distribute them among candidates for
.any number of directorships. Conservation and reclamation
districts are not entitled to vote unless at least one conservation
and reclamation district in the district delivers to the chief
appraiser a written request to nominate and vote on the board of
directors by June 1 of each odd-numbered year. On receipt of a
request, the chief appraiser shall certify a list by June 15 of all
eligible conservation and reclamation districts that are imposing
taxes and that participate in the district.
(d) The voting entitlement of a taxing unit that is entitled to vote
for directors is determined by dividing the total dollar amount of
property taxes imposed in the district by the taxing unit for the
preceding tax year by the sum of the total dollar amount of
property taxes imposed in the district for that year by each
taxing unit that is entitled to vote, by multiplying the quotient
by 1,000, and by rounding the product to the nearest whole
number. That number is multiplied by the number of
directorships to be filled. A taxing unit participating in two or
more districts is entitled to vote in each district in which it
participates, but only the taxes imposed in a district are used to
calculate voting entitlement in that district.
(e) The chief appraiser shall calculate the number of votes to
which each taxing unit other than a conservation and
reclamation district is entitled and shall deliver written notice to
each of those units of its voting entitlement before October 1 of
each odd-numbered year. The chief appraiser shall deliver the
notice:
(1) to the county judge and each commissioner of the
county served by the appraisal district the county judge and
each commissioner of the county served by the appraisal
district;
8/26/2009
Te;cas Property Tax Code 2006 Edition
Page 9 of 43
(2) to the presiding officer of the governing body of each
city or town participating in the appraisal district, to the
city manager of each city or town having a city manager,
and to the city secretary or clerk, if there is one, of each
city or town that does not have a city manager; and
(3) to the presiding officer of the governing body of each
school district participating in the district and to the
superintendent of those school districts.
(f) The chief appraiser shall calculate the number of votes to
which each conservation and reclamation district entitled to vote
for district directors is entitled and shall deliver written notice to
the presiding officer of each conservation and reclamation
district of its voting entitlement and right to nominate a person
to serve as a director of the district before July 1 of each odd-
numberedyear.
(g) Each taxing unit other than a conservation and reclamation
district that is entitled to vote may nominate by resolution
adopted by its governing body one candidate for each position
to be filled on the board of directors. The presiding officer of
the governing body of the unit shall submit the names of the
unit's nominees to the chief appraiser before October 15.
(h) Each conservation and reclamation district entitled to vote
may nominate by resolution adopted by its governing body one
candidate for the district's board of directors. The presiding
officer of the conservation and reclamation district's governing
body shall submit the name of the district's nominee to the chief
appraiser before July 15 of each odd-numbered year. Before
August 1, the chief appraiser shall prepare a nominating ballot,
listing all the nominees of conservation and reclamation districts
alphabetically by surname, and shall deliver a copy of the
nominating ballot to the presiding officer of the board of
directors of each district. The board of directors of each district
shall determine its vote by resolution and submit it to the chief
appraiser before August 15. The nominee on the ballot with the
most votes is the nominee of the conservation and reclamation
Texas Property Tax Cade 2006 Edition
Page 10 of 43
districts in the appraisal district if the nominee received more
than 10 percent of the votes entitled to be cast by all of the
conservation and reclamation districts in the appraisal district,
and shall be named on the ballot with the candidates nominated
by the other taxing units. The chief appraiser shall resolve a tie
vote by any method of chance.
(i) If no nominee of the conservation and reclamation districts
receives more than 10 percent of the votes entitled to be cast
under Subsection (h), the chief appraiser, before September 1,
shall notify the presiding officer of the board of directors of
each conservation and reclamation district of the failure to select
a nominee. Each conservation and reclamation district may
submit a nominee by September 15 to the chief appraiser as
provided by Subsection (h). The chief appraiser shall submit a
second nominating ballot by October 1 to the conservation and
reclamation districts as provided by Subsection (h). The
conservation and reclamation districts shall submit their votes
for nomination before October 15 as provided by Subsection
(h). The nominee on the second nominating ballot with the most
votes is the nominee of the conservation and reclamation
districts in the appraisal district and shall be named on the ballot
with the candidates nominated by the other taxing units. The
chief appraiser shall resolve a tie vote by any method of chance.
(j) Before October 30, the chief appraiser shall prepare a ballot,
listing the candidates whose names were timely submitted under
Subsections (g) and, if applicable, (h) or (i) alphabetically
according to the first letter in each candidate's surname, and
shall deliver a copy of the ballot to the presiding officer of the
governing body of each taxing unit that is entitled to vote.
(k) The governing body of each taxing unit entitled to vote shall
determine its vote by resolution and submit it to the chief
appraiser before December 15. The chief appraiser shall count
the votes, declare the five candidates who receive the largest
cumulative vote totals elected, and submit the results before
December 31 to the governing body of each taxing unit in the
district and to the candidates. For purposes of determining the
Texas Property Tax Code 2006 Edition
Page 11 of 43
number of votes received by the candidates, the candidate
receiving the most votes of the conservation and reclamation
districts is considered to have received all of the votes cast by
conservation and reclamation districts and the other candidates
are considered not to have received any votes of the
conservation and reclamation districts. The chief appraiser shall
resolve a tie vote by any method of chance.
(1) If a vacancy occurs on the board of directors other than a
vacancy in the position held by a county assessor-collector
serving as a nonvoting director, each taxing unit that is entitled
to vote by this section may nominate by resolution adopted by
its governing body a candidate to fill the vacancy. The unit shall
submit the name of its nominee to the chief appraiser within 45
days after notification from the board of directors of the
existence of the vacancy, and the chief appraiser shall prepare
and deliver to the board of directors within the next five days a
list of the nominees. The board of directors shall elect by
majority vote of its members one of the nominees to fill the
vacancy.
(m) If a school district participates in an appraisal district in
which the only property of the school district located in the
appraisal district is property annexed to the school district under
Subchapter C or G, Chapter 41, Education Code, an individual
who does not meet the residency requirements of Subsection (a)
is eligible to be appointed to the board of directors of the
appraisal district if:
(1) the individual is a resident of the school district; and
(2) the individual is nominated as a candidate for the board
of directors by the school district or, if the taxing units have
adopted a change in the method of appointing board
members that does not require a nomination, the school
district appoints or participates in the appointment of the
individual.
Added by Acts 1979, 66th Leg., p. 2224, ch. 841, § 1, eff. Jan. 1, 1980.
Texas Property Tax Code 2006 Edition
Page 12 of 43
Amended by Acts 1981, 67th Leg., 1st C.S., p. 120, ch. 13, §§ 15, 167(a),
eff. Aug. 14, 1981; Acts 1987, 70th Leg., ch. 59, § 1, eff Sept. 1, 1987;
Acts 1987, 70th Leg., ch. 270, § 1, eff. Aug. 31, 1987; Acts 1989, 71st
Leg., ch. 1123, § 2, eff. Jan. 1, 1990; Acts 1991, 72nd Leg., ch. 20, § 15,
eff. Aug. 26, 1991; Acts 1991, 72nd Leg., ch. 371, § 1, eff. Sept. 1, 1991;
Acts 1993, 73rd Leg., ch. 347, § 4.06, eff May 31, 1993; Acts 1997, 75th
Leg., ch: 165, § 6.73, eff Sept. 1, 1997;-Acts 1997, 75th Leg., ch. 1039, §
2, eff. Jan. 1, 1998; Acts 1999, 76th Leg., ch. 70~, § 1, eff. Jan. 1, 2000;
Acts 2003, 78th Leg., ch. 629, § 1, eff. June 20, 2003.
Cross References:
Changes inboard membership or selection, see Sec. 6.031.
County tax.assessor-collector, see Sec. 6.21.
Recall of members of board of directors, see Sec: 6.033.
Optional staggered terms for board of directors, see Sec. 6.034.
Meetings, organization, and compensation for board of directors, see Sec.
6.04.
Oath of office, see art. XVI, Sec. 1, Tex. Const.
Notes:
A municipal utility district may not challenge the constitutionality of Sec.
6.03(c), (d), (f), (h), and (i) on equal protection and due process grounds
as those rights vest in persons only. Even if individuals joined in a suit
with a MUD are considered persons, not district directors, the personal
rights of equal protection and due process are not infringed by the
Property Tax Code. Colony Municipal Utility District No. 1 of Denton
County v. Appraisal District of Denton County, 626 S.W.2d 930 (Tex.
App.-Denton 1982, writ refd n.r.e.).
Under the provisions of Tax Code Sections 6.03(a) and 6.04(a), an
assessor-collector who is a nonvoting member of an appraisal district
board is counted in determining the presence of a quorum. Such
individual may in turn serve as chairman or secretary of the board. An
appraisal district board may determine by rule whether to permit the
assessor-collector to make and second motions. Attorney General
Opinion DM-160 (1992) is overruled to the extent that it conflicts with
this conclusion. Op. Tex. Att'y Gen. No. JC-0580 (2002).
The common law doctrine of incompatibility does not bar a director of an
appraisal district from contracting under Sec. 6.30 of the tax code with a
local political subdivision to collect its delinquent taxes. An attorney who
has contracted with a taxing unit to collect its delinquent taxes is not an
"employee" under Sec. 6.03. Op. Tex. Att'y Gen. No. JM-1060 (1989).
Section 6.036, however, would bar an attorney who collects delinquent