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between that required by the IRS <br />and that of TNT: "Line 6 times <br />Line 4, divided by $100, plus Line <br />13 of the worksheet..." Now, is that <br />my earned income tax credit or <br />something to do with local proper- <br />ty taxes? <br /> One thing, however, is perfectly <br />clear from the legislation: lawmak- <br />ers ensured that the public wouldn't <br />bother them with questions about <br />local taxation policy. They wrote <br />their own escape clause into the law: <br /> "Sec. 25.19. Notice of Appraised <br />Value. (b) (6) in italic ~ypeface, the <br />following statement: "The Texas <br />Legislature does not set the amount of <br />your local taxes. Your proper~y tax <br />burden is decided by your locally <br />elected o~cials, and all inquiries con- <br />cerning your taxes should be directed <br /> to those officials;" No kidding? <br /> So, just as the sophistication of <br />weaponry has evolved, moving from <br />the gunpowder-fired rockets of the <br />ancient Chinese to the flintlock <br />muzzle loader muskets of our pioneer <br />days to the nuclear weapons of the <br />modern age, so has fuli disclosure <br />for property tax matters evolved in <br />Texas. Each time the legislature <br />adjourns, cities are in danger of <br />facing more requirements and more <br />paperwork. And while it is easy to <br />dramatize the sporadic, localized <br />taxpayer "revolts" in certain commu- <br />nities, the expansion of TNT has <br />taken on the concept of using a stick <br />of dynamite to dig a posthole. Yes, <br />we may have accomplished the mis- <br />sion, but we sure have created a lot <br />of work in the meantime. <br /> The original intent of full disclo- <br /> sure was to enhance citizen involve- <br /> <br />TNT:CYCEE <br /> <br />Deadline for chief appraiser to <br />certi~ mils to taxing units. <br /> <br />Publication of effective and <br />rollback tax rates; statement <br />and schedules; submission to <br />governing body. <br /> <br />72-hour notice for meeting (open <br />meetings notice). <br /> <br />Meeting of governing body to <br />discuss tax rate; if proposed tax <br />rate will exceed the rollback rate <br />or 103 percent of the effective tax <br />rate (whichever is lower), take <br />record vote and schedule public <br />hearing (if necessary). <br /> <br />"Notice of Public Hearing on Tax <br />Increase" (1 st quarter-page <br />notice) published at least seven <br />days before public hearing <br />72-hour notice for public hearing <br />on tax increase (open meetings <br />notice). <br /> <br />Labor Day Holiday <br /> <br />Public hearing on tax increase; <br />schedule and announce meeting <br />to adopt tax rate 3-14 days from <br />this date <br /> <br />"Notice of Vote on Tax Rate"(2nd <br />quarter-page notice) published <br />before meeting to adopt tax rate. <br /> <br />72-hour notice for meeting at <br />which governing body will adopt <br />tax rate. <br /> <br />CHARTER CYCLE <br /> <br />Proposed budget distributed tc <br />city council,filed with city seen <br />tary, and made available for <br />public inspection. <br /> <br />Budget review workshop for ci <br />council,staff, and citizen input. <br /> <br />Labor Day Holiday <br /> <br />72-hour notice for charter- <br />required public hearing (open <br />meetings notice). <br /> <br />Charter-required public hearln~ <br />on budget and meeting to ado <br />tax rate. Meeting is 3 to 14 day <br />after public hearing. Taxing uni <br />must adopt tax rate by Septemb <br />30, or within 60 days of receivir <br />certified appraisal roll. <br /> <br /> <br />