RE 05-12-81 RESOLUTION NO. 051281
A RESOLUTION OF THE CITY OF COPPELL, TEXAS, A TAXING
UNIT ENTITLED TO VOTE ON THE APPOINTMENT OF MEMBERS
OF THE BOARD OF DIRECTORS OF THE DALLAS COUNTY APPRAI-
SAL DISTRICT, CONCERNING THE METHOD OF ALLOCATION OF
THE COST OF OPERATION OF THE DALLAS COUNTY APPRAISAL
DISTRICT, AND AMENDING A PRIOR RESOLUTION ADOPTED BY
SUCH TAXING UNIT SO AS TO PROVIDE A METHOD BY WHICH
SPECIAL DISTRICT TAXING UNITS MAY BE ALLOCATED A PORT-
ION OF THE COST OF OPERATION OF THE DALLAS COUNTY
APPRAISAL DISTRICT; TO BECOME EFFECTIVE UPON ITS PASSAGE
AND APPROVAL BY THREE-FOURTHS OF THE TAXING UNITS
ENTITLED TO VOTE ON THE APPOINTMENT OF MEMBERS OF THE
BOARD OF DIRECTORS OF THE DALLAS COUNTY APPRAISAL
DISTRICT, AND UPON BECOMING EFFECTIVE, TO APPLY TO
ALLOCATIONS OF COST OF OPERATION OF THE DALLAS COUNTY
APPRAISAL DISTRICT OCCURRING ON AND AFTER JANUARY 1, 1981.
WHEREAS, the City of Coppell, Texas, a taxing unit entitled to vote on
the appointment of members of the Board of Directors of the Dallas County
Appraisal District, has heretofore adopted a Resolution in the form of Ex-
hibit "A" attached hereto and made a part hereof, which Resolution changed
the method of allocating the cost of operation of the Dallas County Appraisal
District; and
WHEREAS, said Resolution provided for no allocation of such cost of
operation to special districts of less than county-wide jurisdiction within
the framework of the phrase "County-wide Taxing Units" therein contained.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF COPPELL:
SECTION 1: THAT Subsections (a) and (b) of said Resolution heretofore
adopted be and they are hereby amended to read as follows:
Subsection (a): There shall first be allocated to each
group of taxing units participating in the District a
portion of the cost of operation of the District as fol-
lows:
to the Municipalities, Thirty Per Cent (30%)
to the Independent School Districts, Thirty Per Cent (30%), and
to County-wide Taxing Units and Special Districts (insofar as
Special Districts are included within the term "Taxing Unit"
defined in Section 1.04, subsection (12) of the Property Tax
Code), Forty Per Cent (40%); and
Subsection (b): There shall then be allocated to each taxing unit
within each of the three (3) aforesaid groups an amount equal to:
Fifty Per Cent (50%) of the proportion that the total number of
tax accounts assessed or appraised by or for such taxing unit
bears to the total number of tax accounts (excluding personal
automobiles from any part of such calculation) assessed or apprai-
sed by or for all of the taxing units in the group within which
such taxing unit is included; PLUS
Fifty Per Cent (50%) of the proportion that the tax levy of such
taxing unit bears to the total of the tax levies (excluding per-
sonal automobiles from any part of such calculation) of all of
the taxing units in the group within which such taxing unit is
included.
SECTION 2: THAT the City of Coppell, Texas, shall send a certified copy
of this Amendment of Resolution to the chairman of the Board of Directors of
the Dallas County Appraisal District.
SECTION 3: THAT the Board of Directors of the Dallas County Appraisal
District record this Amendment of Resolution as the vote and agreement of the
City of Coppell, Texas, to amend Subsections (a) and (b) of Section 1 of said
Resolution heretofore adopted concerning the method of allocation of the cost
of operation of the Dallas County Appraisal District.
SECTION 4: THAT this Amendment of Resolution shall become effective
upon its passage and approval by the governing bodies of three-fourths of the
taxing units entitled to vote on the appointment of members of the Board of
Directors of the Dallas County Appraisal District; and upon becoming effective
shall pertain and apply to all allocations of cost to taxing units for cost
of operation of the Dallas County Appraisal District occurring and to occur
on and after January 1, 1981.
PASSED AND APPROVED THIS THE 12th DAY OF May , 1981.
ATTEST:
Dorothy Timmo~s, City ]Secretary