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OR 217 Appoints Commissioners of Board of Equalization for 1980 ORDINANCE NO. 217 AN ORDINANCE OF THE CITY OF COPPELL, TEXAS, APPOINTING COMMISSIONERS TO SERVE AS THE BOARD OF EQUALIZATION FOR THE YEAR 1980 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 Walter Pettijohn, Marcaline Hempel, and Jim Kershaw are hereby appointed to serve as the Board of Equalization for the City of Coppell, Texas, in accordance with Article 1048 of Vernon's Annotated Civil Statutes of Texas. Section 2. MEETINGS OF THE BOARD: The meetings 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 shah be referred to herein as the First, Second, Third, Fourth or Fifth meeting of the Board. The "Third Meeting" or phase may be conducted immediately following and on the same day as the "Second Meeting," provided such does not preiudice 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 Bgoard of Equalization for the C'ty of Coppel], held at ~7-'~c~o'clock /- .M. on the/~ day of I:~ Texas, shah be ~ Section 4. THE FIRST MEETING: Prior to the First Meeting of the Board, the Mayor shah have provided each member of the Board with a copy of this Ordinance. The First Meeting of the Board shaB be opened by the Mayor of the City, with the City Secretary acting as Secretary of the Board. The Mayor shaR have the Oath of Office administered to the appointed Corn m issi oners. The Mayor shah then open nominations for the Chairman of the Board, who will be selected by a majority 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-offieio 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 City Secretarv 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 shah be paid for his or her services in such 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 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 l~eeting" 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" shall be continued and such lists and books shah 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 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 a date set for their "Second Meeting" which shah be not less than ten 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 shall raise the value of any property appearing on the lists or books of the Assessor or shall raise the value of any property above its value as established for the preceding year, or sha]] 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 shall 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 recluest that the Board schedule his ease for a hearing so that he may show cause why his property should not be so valued. The Board shall 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 shaB 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 eases at its "Second Meeting." As soon as aH persons wishing to file Recluests for Hearing have done so, the Board shah determine whether or not it wishes to hear any cases on that same day. If the Board does wish to hear some or aH 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," shall be given written notice mailed to the address shown on the ReOuest 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 l~eeting and except as provided for in Section 8 of this Ordinance, the Board shah 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 shah be devoted to hearing the various cases filed with the Board. Said third phase of the Board's hearing shah 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 shah 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 tinder 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 Bearing 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 shah schedule a hearing on said complaint prior to closing the public hearings of the Board. Said "Complaint" shall be in writing and shah set forth the description of the property involved and shall state the complainant's reason for not filing his !~equest 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 shah 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 shsll by a motion de]y 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 aDproved 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 shah approve said "Genera] Tax Roll" and upon finding no further business to come before the Board, shall adjourn for the year. Section I1. PRESENTATION OF TAX ROLL TO CITY COUNCIL: Upon approval of the "General Tax Roll" by the Board of Equalization, the Tax Assessor shah present same to the City Council. Section ]2. EFFECTIVE DATE: The fact that the laws and the statutes of the State of Texas 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 ~,l the City Council of the City of CopDell, Texas, on the PA ED by . day APPROVED: ~ / ATTEST: CASE NO. REC)UEST FOR HEARING It is requested that I be scheduled for a hearing before the Board of Equalization for the City of Coppe]], Texas, in session for the Yesr 1980; and, The following information is submitted in connection with my request: 1. Name of Property Owner requesting the hearing: 2. Addre~ 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 "Ii~structions for Filing Request for Hearing Form and General Information Concerning Hearings before the Board of EQualization for the Year." Signattire of Property Owner EXHIBIT INSTRUCTION8 FOR FILING nREOUEST FOR HEARINGn FORM & GENEI~AL INSTRUCTION8 CONCERNING HEARINGS BEFORE THE BOARD OF EOUALVZ~&TION 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 hearin~ before the Board. 2. Any Attorney representing any person or several persons must fill out a separate Request for Hearing form for eaeb person be will represent before the Board. 3. Upon filing the Request for HeaPin~ 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 ooneernin~ the valuation placed upon his property. 4. PROPERTY OWNERS AIdE 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 snob ease should their presentation last lon~er than one hour, the presentation will be recessed to another c~te for completion. (el That should a property owner feel that his presentation will last longer than the time mentioned above, be should make such known to the Board at the time of filing his Request for Hearing and the Board will attempt to sebedule 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 advisec~ that the Board has no authority to add property to the tax list and~ therefore, will not be ooneerned with reeeivin~ 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 A~essorvs 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 oondueted in an informal but orderly mannerr and any property owner may present his own ease before the Board or may be represented by his duly appointed Attorney. 6. IN GENERAL~ THE USUAL HEABING BEFOBE T~IE BOARD OF EQUALIZATION IS CONDUCTED IN THE FOLLOWING MANNER: The property owner, upon being called before the Boardr 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 ~ven an opportunity to state to the Board his reasons why be feels the valuation of said property should be ehan~ed. After presenting his statement and other evidenee, the Board will have an opportunitv to ask questions and secure additional information upon which to base its decision. Thereafter, the Board will close the hearin~ and take the ease under advisement. When the Board has beard all of the property owners, it will meet to review and deliberate the various eases and make its decision thereon. Eaeb property owner will thereafter be notified of the decision of the Board in re~ard to his property. 7. All hearings before the Board will be open to the public. However, in order to conduct the bearings in an orc~erly mannerr the Board will not reeo~ize persons in the audience for open comment, nor will the Board allow open discussion among the audience while a bearin~ is in pro~Tess. Only the protestin~ property owner presently before the Board and those appearin~ in his behalf will be heard. THE BOARD OF EQUALIZATION OF THE CITY OF COPPELL~ TEZ~AS~ FOR THE YEAR 1980 EXRIBIT