OR 240 Appoints commissioners -Bd.of Equalization ORDINANCE NO. 240
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS, APPOINTING
COMMISSIONERS TO SERVE AS THE BOARD OF EQUALIZATION FOR THE YEAR
1981 AND FIXING A TIME FOR THE MEETING OF SUCH BOARD; SETTING FORTH
CERTAIN PROCEDURES FOR THE CONDUCT OF HEARINGS BEFORE THE BOARD,
AND DECLARING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COPPELL,
TEXAS:
Section 1. APPOINTMENT OF COMMISSIONERS:
That ri~r{~C.P~l~3e_ ~_~pe.l ,
are hereby appointed to serve as the Board of Equa~zation for the City of Coppe~,
Texas, in accordance with Article 1048 of Vernon's Annotated Civil Statutes of Texas.
Section 2. MEETINGS OF THE BOARD:
The meetin~ of the Board of Equalization shall be conducted in five phases.
Each of the five phases may require more than one session, however, each phase shall
be referred to herein ~ the First, Second, Third, Fourth or Fifth meeting of the Board.
The "Third Meeting" or phase may be conducted immediately fo~owing and on the
same day as the "Second Meeting," provided such does not prejudice the right of any
person to adequately prepare himself for his hearing.
Section 3. DATE AND TIME OF FIRST MEETING:
The First Meeting of the Board of Equalization for the City of Coppe~,
Texas, sha~ be held at 7.'3D o'clock ~.M. on the ~ day of ~U~& ,
Section 4. THE FIRST MEETING:
Prior to the First Meeting of the Board, the Mayor sha~ have provided each
member of the Board with a copy of this Ordinance.
The First Meeting of the Board sha~ be opened by the Mayor of the City,
with the City Secretly acting as Secretary of the Board.
The Mayor sha~ have the Oath of Office admin~tered to the appointed
Commissioners.
The Mayor sha~ then open nominations for the Chairm~ of the Board, who
will be selected by a majority vote of the members of the Board.
The elected Chairm~ of the Board will then a~ume the office ~d take
charge of the meeting.
The Board may appoint ~ ex-officio secretary to the Board, should it appear
that the clerical duties of the office wi~ require the same. If ap~inted, the ex-officio
secretary wiH re,eve the City Secretary of the duties of "Secretary of the Board"
and shall, during the term of appointment, act in the official Capacity ~ the "Secretly
to the Board," ~til re~eved by final adjournment of the Board or other orders of the
Board. The ex~fficio secretary shall be ~id for his or her services in such amounts
~ may be mutua~y agreed upon between said Secretary ~d the Board of Equalization,
subject to the approv~ 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 shah call upon the City Tax Assessor and Collector
to bring before the Board his or her lists or books. In the event the Tax Assessor's
lists are not ready for examination, the "First Meeting" shall recess to convene on
call of the Chairman of the Board. When the Tax Assessor's lists are ready to be
considered by the Board, the "First Meeting" shah be continued and such lists and
books shall be examined for the purpose of correction, equalization, appraisement 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 Assessor shah
be changed, the Board shah 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 shah
adjourn to a date set for their "Second Meeting" which shah be not less than ten (10)
nor 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 aH cases where the Board of Equalization shah raise the value of any
property appearing on the lists or books of the Assessor or shah raise the value of
any property above its value as established for the preceding year, or shah raise the
value of any property above the value as rendered by the owner of such property or
the person rendering the same, or where the Council has increased the tax assessment
ratio over that established for the preceding year, the Board shah cause the Secretary
of the Board to give written notice to the owner of such property or the person
rendering the same, which said Notice shah state the increased valuation placed upon
such property or increase in tax assessment ratio, and that the owner may appear at
such "Second Meeting" if he desires, to file his protest before the Board and request
that the Board schedule his case for a hearing so that he may show cause why his
property should not be so valued. The Board shah also direct the Secretary to publish
notice of this meeting of the Board of Equalization in the official newspaper of the
City.
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 Hearing. A copy of the "Request for Hearing" form to be used by persons wishing
to appear before the Board is attached hereto as Exhibit "A". Also attached hereto
as Exhibit "B" is a Information Sheet which shall be given to each person requesting
a hearing before the Board.
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." As soon as all persons wishing to file Requests for Hearing have
done so, the Board shall determine whether or not it wishes to hear any cases on that
same day. If the Board does wish to hear some or all of the cases on that same day,
it shah close its Second Meeting and proceed into its Third Meeting after working out
a schedule for the various hearings. Any person who is scheduled for a hearing at a
day other than the same day as the "Second Meeting," shah be given written notice
mailed to the address shown on the Request for Hearing form.
Any person wishing to be heard by the Board must file or cause to be filed
with the Board his Request for Hearing at the Second Meeting and except as provided
for in Section 8 of this Ordinance, the Board shall not receive or schedule for hearing
any Request for Hearing not filed prior to the adjournment of said "Second 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 shah 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 opportunity to those requesting a hearing to have such a
hearing, including those persons requesting a hearing under the provisions of Section
8 of this Ordinance, the Board shall close its public hearings and recess to convene
on call of the Chairman 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 of the Board.
Said "Complaint" shall be in writing and shall set forth the description of the property
involved and shall state the complainant's reason for not filing his Request for Hearing
with the Board prior to the closing of its Second Meeting. Provided, however, that
said complainant shall have the right to be heard by the Board even though his reason
for failing to file his application for hearing be without merit.
Section 9. FOURTH MEETING:
On call of 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 lists or books and return the same to the Tax Assessor directing the Tax Assessor
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 "General Tax Roll" and upon finding
no further business to come before the Board, shall adjourn for the year.
Section 11. PRESENTATION OF TAX ROLL TO CITY COUNCIL:
Upon approval of the "General Tax Roll" by the Board of Equalization, the
Tax Assessor shall present same to the City Council.
Section 12. EFFECTIVE DATE:
The fact that the laws and the statutes of the State of Texss require that
an ordinance be passed fixing the time for the meeting of the Board of Equalization,
and the fact that it is necessary that said Board of Equalization meet in the immediate
future, this Ordinance shall take effect immediately from and after its passage as the
law in such cases provides.
DULY ~SED by the City Council of the City of Coppell, Texas, on the
~ay of ~ , ~9~/.
APPROVED:
ATTEST:
CASE NO.
REQUEST FOR HEARING
It is requested that I be scheduled for a hearing before the Board of
Equalization for the City of Coppell, Texas, in session for the Year 1981; and,
The following information is submitted in eonneetion with my request:
1. Name of Property Owner requesting the hearing:
2. Address where all notices from the Board should be mailed:
3. If Property Owner is to be represented by an Attorney, give the name and address
of the Attorney:
4. Receipt is hereby acknowledged of a copy of "Instructions for Filing Request for
Hearing Form and General Information Concerning Hearings before the Board of
Equalization for the Year."
Signature of Property Owner
EXHIBff/
INSTRUCTIONS FOR FILING nREQUEST FOR HEARING" FORM & GENERAL
INSTRUCTIONS CONCERNING HEARING8 BEFORE THE BOARD OF
EQUAI.IT-ATION FOR THE CITY OF COPPELL, TEXAS
1. A separate Request for Hearing form must be filed for each person
wishing to be scheduled for a hearing before the Board.
2. Any Attorney representing any person or several persons must fill out
a separate Request for Hearing form for each person he will represent before the
Board.
3. Upon filing the Request for Hearing form with the Board, the Board
will take the matter under consideration and schedule a date on which the property
owner may appear to be heard concerning the valuation placed upon his property.
4. PROPERTY OWNERS ARE ADVISED:
(a) That should their presentation to the Board last longer that thirty
(30) minutes, the presentation will be recessed to another date for completion.
(b) That the Board may consent to hear two or more property owners
jointly and in such case should their presentation last longer than one hour, the
presentation will be recessed to another date for completion.
(c) That should a property owner feel that his presentation will last
longer than the time mentioned above, he should make such known to the Board at
the time of filing his Request for Hearing and the Board will attempt to schedule his
presentation at a special time in order to allow more time for his hearing.
(d) At your hearing, the Board is primarily interested in information
which you can supply which might alter their view with regard to the value placed on
your property. You are advised that the Board has no authority to add property to
the tax list and, therefore, will not be concerned with receiving information about
property which you feel has been left off of the tax list. Any property known to you
which is not on the Tax Assessor's list should be reported directly to the Tax Assessor.
5. The property owner shall appear before the Board as scheduled or as
called by the Board. The hearing shall be conducted in an informal but orderly manner,
and any property owner may present his own case before the Board or may be
represented by his duly appointed Attorney.
6. IN GENERAL, THE USUAL HEARING BEFORE THE BOARD OF
EQUALIZATION IS CONDUCTED IN THE FOLLOWING MANNER: The property owner,
upon being called before the Board, identifies himself and the property on which the
valuation is being contested. As soon as the Board has located the property on its
Plat Book or List, the property owner will be given an opportunity to state to the
Board his reasons why he feels the valuation of said property should be changed. After
presenting his statement and other evidence, the Board will have an opportunity to
ask questions and secure additional information upon which to base its decision.
Thereafter, the Board will close the hearing and take the case under advisement. When
the Board has heard all of the property owners, it will meet to review and deliberate
the various cases and make its decision thereon. Each property owner will thereafter
be notified of the decision of the Board in regard to his property.
7. All hearings before the Board will be open to the public. However, in
order to conduct the hearings in an orderly manner, the Board will not recognize
persons in the audience for open comment, nor will the Board allow open discussion
among the audience while a hearing is in progress. Only the protesting property owner
presently before the Board and those appearing in his behalf will be heard.
THE BOARD OF EQUALIZATION OF THE
CITY OF COPPELL, TEXAS, FOR THE
YEAR 1981
KBIBIT B