OR 90 Appoints Commissions to serve as the Board of Equalization for the year 1972 ORDINANCE NO. 90
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS, APPOINTING
COMMISSIONERS TO SERVE AS THE BOARD OF EQUALIZATION FOR THE YEAR
1972, FIXING A TIME FOR THE MEETING OF SUCH BOARD; SETTING FORTH
CERTAIN PROCEDURES FOR THE CONDUCT OF HEARINGS BEFORE THE BOARD
AND DECLARING AN EMERGENCY.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COPPELL,
TEXAS:
Board of Equalization for the City of Coppell, Texas, in accordance
with Article 1048, Vernon's Annotated Civil Statutes of Texas.
Section 2. The meetings of the Board of Equalization
shall be conducted in five phases. Each phase may require more
one session, however, each phase shall be referred to herein as
First, Second, Third, Fourth or Fifth meeting of the Board.
than
the
Section 3. The first meeting of the Board of Equalization
for the City of Cop~pell, Texas, shall be held atl~/1~ o'clock
,;a M. on the/ day of,
Section 4. THE FIRST MEETING:
Prior to the First Meeting of the Board, the Mayor shall
have provided each member of the Board with a copy of this Ordinance.
The First Meeting of the Board shall be opened by the r.iayor
of the City with the City Secretary acting as secretary of the Board.
The Mayor shall have the Oath of Office administered to the
appointed Commissioners.
The Mayor shall then open nominations for the chairman of
the Board who will be selected by a majoh ty vote of the members
of the Board.
The elected Chairman of the Board will then assume the
office and take charge of the meeting.
The Board may appoint an ex-officio secretary to the Board
should it appear that the clerical duties of the office will require
the same. If appointed, the ex-officio secretary will relieve the
CitF S~creiaA-y of the duties of "Secretary of the Board", and shall,
during the term of appointment, act in the official capacity as the
"Secretary to the Board", until relieved by final adjournment of the
Board or other orders of the Board. The ex-officio secretary shall
be paid for his or her services in amounts as may be mutually agreed
upon between said secretary and the Board of Equalization subject to
the approval of the City Council.
When the Chairman of the Board finds that the Board has
qualified and is ready to enter upon its duties, he shall call upon
the City Tax Assessor and Collector to bring before the Board her
lists or books for examination, correction, equalization, appraise-
ment and for the purpose of considering any complaints that may be
made at that time. In the event the Board determines that the values
on the lists or books of the Tax Assessor shall be changed, the Board
shall make such correction so that the values of such properties are
set at the proper figure. When the Board has made its examination
and has determined that the value of such properties are correctly
equalized, the Board shall adjourn to n date set for their "Second
Meeting" which shall be not less than ~en (lOy--n~gr more than fifteen
(15) days from the date of adjournment, such date to be fixed in the
order of adjournment.
Section 5. NOTICE OF SECOND MEETING:
In all cases where the Board of Equalization shall raise
the value of any property appearing on the list of books of the
Assessor or shall raise the value of any property above its value
as established for the preceding year or shall raise the value of
any property above the value as rendered by the owner of such pro-
perty or the person rendering the same, the Board shall cause the
Secretary of the Board to give written notice to the owner of such
property or to the person rendering the same, which said Notice shall
state the increased valuation placed upon such property and that
the owner may appear at such "Second Meeting" if they desire, to
file their protest before the Board requesting that the Board sched-
ule their case for a hearing so that they may show cause why their
property should not be so valued. The Board shall also direct that
the ~ecretary publish in the official newspaper of the City notice
of this meeting of the Board of Equalization.
Section 6. SECOND MEETING:
The Second Meeting of the Board of Equalization shall
be for the sole purpose of receiving from each person wishing to
appear before the Board, his request for a hearing. A copy of the
"Request for Hearing" form to be filed by persons wishing to appear
before the Board is attached hereto as Exhibit "A".
A separate Request for Hearing form must be filled out
and filed for each person wishing to appear before the Board. Any
attorney representing any person or persons must fill out a separate
"Request for Hearing" form for each person he will represent before
the Board. The Board of Equalization will not hear cases at its
"Second Meeting" and as soon as all persons wishing to file Requests
for Hearing have done so, the Board shall recess and meet in a non-
public executive session for the purpose of scheduling the Requests
for Hearing. The Board will then reconvene its public session and
announce the date of its next meeting and the names of those sched-
uled to appear before the Board at such time. The Chairman of the
Board shall then direct the Secretary to notify each person scheduled
for a hearing of the ~ me and place of same. Such Notice to be by
letter addressed to the person making the Request for Hearing at the
address shown on his Request for Hearing form. Any person wishing
to be heard by the Boerd of Equalization must file or cause to be
filed with the Board his Request for Hearing at said Second Meeting
of the Bce rd and except as provided for in Section 8 of this Ordin-
ance, the Bcerd shall not receive or schedule for hearing any Re-
quest ~or H~ring not filed prior to the adjournment of said R~cond
Meeting.
Section 7. THIRD MEETING:
The Third Meeting or phase of the Board's hearings shall
be devoted to hearing the various cases filed with the Board. Said
Third phase of the Board's hearing shall consist of as many meetings
as shall be necessary to hear all of the requests filed with the
Board at its "Second Meeting." At the end of each meeting, the
Board shall announce the names of the persons scheduled to be heard
at the next meeting of the Board and shall insure that such persons
are so notified. When the Board finds that it has given ample op-
portunity to those requesting a hearing to have such hearing, includ-
ing those persons requesting a hearing under the provisions of Sect-
ion 8 of~this Ordinance, the Board shall close its public hearings
and recess to convene on call of the ChaPman of the Board.
Section 8. COMPLAINT:
Any person who has failed to file a Request for Hearing
with the Board prior to the end of the Board's Second Meeting and
wishes to be heard by the Board may file with the Board at any time
before the final action of the Board a written Complaint addressed
to the Chairman of the Board of Equalization and the Board shall
schedule a hearing on said Complaint prior to closing the public
hearings before the Board. Said Complaint shall be in writing,
shall set forth the description of the property involved, and shall
state the complaintant's reason for not filing his Request for Hear-
ing with the Board prior to the closing of its Second Meeting. Pro-
vided, however, that said complaintant shall have the right to be
heard by the Board even though his excuse for failing to file his
application for hearing be without merit.
Section 9. FOURTH MEETING:
On call by the Chairman of the Board of Equalization,
the Board shall reconvene for its Fourth Meeting or phase, at which
time the Board will review and deliberate the various cases and make
its decision in regard to the same. The Board shall direct the
Secretary to notify all persons who have come before the Board of the
decision of the Board with respect to their property.
When the Board is of the opinion that the values on the
lists or books of the Tax Assessor have been equalized, the Board
shall by a motion duly passed, approve said list or books and return
the same to the Tax Assessor, directing her to make up therefrom a
General Tax Roll and return said Tax Roll together with the approved
lists or books to the Board at its next meeting. The Board shall
then recess until its next session to be called by the Chairman.
Section 10. FIFTH MEETING:
At the Fifth Meeting of the Board of Equalization the
Board shall receive from the Tax Assessor the "General Tax Roll" as
made up from the approved lists or books of the Tax Assessor and if,
upon examination of the same, the Board is of the opinion that the
Tax Roll is correct in accordance with the approved lists or books
of the Tax Assessor, the Board shall approve said'~eneral Tax Roll"
and upon finding no further business to come before the Board, shall
adjourn for the year 19
Section 11. PRESENTATION OF TAX ROLL TO CITY COUNCIL:
Upon approval of the "General Tax Roll" by the Board ~f
Equalization, the Tax Assessor shall present same to the City Council.
Section 12. EMERGENCY CLAUSE:
The fact that the Statutes of the State of Texas require
that an Ordinance be passed fixing the time ~ the meeting of the
Board of Equalization of the City of Coppell and the fact that
it is necessary that said Board of Equalization meet in the immediate
future, creates an urgency and an emergency and requires that this
Ordinance take effect immediately from and after its passage.
Texas,
DULY PAS~ED by the C'ty Council of the City of Coppell,
on the 3/__l' day of , , .
A P~~ D.R ~
ATT T tarY~~~
, City Attorney