RE 08-12-80 RESOLUTION NO. 081280
A RESOLUTION OF THE CITY OF COPPELL, A TAXING UNIT ENTITLED TO
VOTE ON THE APPOINTMENT OF MEMBERS OF THE DALLAS COUNTY APPRAISAL
DISTRICT, CHANGING THE METHOD OF ALLOCATING THE COST OF OPERAT-
ION OF THE DALLAS COUNTY APPRAISAL DISTRICT, RESCINDING ANY
RESOLUTION HERETOFORE ADOPTED COVERING ANY OTHER METHOD OF ALLO-
CATING THE COST OF OPERATION OF THE DALLAS COUNTY APPRAISAL DISTRICT;
TO BECOME EFFECTIVE UPON ITS PASSAGE AND APPROVAL.
WHEREAS, the Texas Property Tax Code establishes an appraisal district
in each county and provides a method of financing and allocating costs of
operation of such District; and
WHEREAS, Section 6.06 (d) of the Texas Property Tax Code provides that
the governing bodies of three-fourths of the taxing units entitled to vote
on appointment of members of the appraisal district's board of directors may
change the method of allocating costs and financing the district; and
WHEREAS, the Advisory Board of the Dallas County Appraisal District
voted on July 30, 1980 to recommend that the method of allocating the cost
of operation and of financing the Dallas County Appraisal District be changed
as set out hereinbelow; and
WHEREAS, the City of Coppell is a taxing unit entitled to vote on the
appointment of members to the Board of Directors of the Dallas County Apprais-
al District.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF COPPELL,
TEXAS;
SECTION 1: THAT the method of allocating the cost of operation of the
Dallas County Appraisal District be changed 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 follows:
to the Municipalities, Thirty Per Cent (30%),
to the Independent School Districts, Thirty
Per Cent (30%), and
to County-Wide Taxing Units (to-wit: County of
Dallas, Dallas County Hospital District, and Dallas
County Community College District), 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 by or for the taxing
unit bears to the total number of tax accounts (exclud-
ing personal automobiles from any part of such calculation)
assessed 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
of all of the taxing units in the group within which such
taxing unit is included; except that
The County-Wide Taxing Units as aforesaid may agree in
writing between and among themselves to a different allo-
cation of their Forty Per Cent (40%) of the cost of operat-
ion of the District.
SECTION 2: THAT any Resolution heretofore adopted covering any other
method of allocating the cost of operation of the Dallas County Appraisal
District is hereby revoked and rescinded.
SECTION 3: THAT the City of Coppell shall send a certified copy of
this Resolution to the chairman of the Board of Directors of the Dallas
County Appraisal District.
SECTION 4: THAT the Board of Directors of the Dallas County Appraisal
District record this Resolution as the vote of the City Council of the City
of Coppell, Texas to change the method of allocating the cost of operation
of the Dallas County Appraisal District.
SECTION 5: THAT this Resolution shall be in full force and effect
upon its passage and approval.
DULY PASSED AND APPROVED b~v the City Council of the City of Coppell,
Texas, this the 12th day of August, 1980.
APPROVED: ~
Andrew Brown, Jr.
Mayor
ATTEST:
Dorothy Timmo~s
City Secretary