07 Record Vote - Laserfiche WebLink

Home Browse Search

10. 11. File the approved budget with the City Clerk IL. G.C. 102. 008] and the County Clerk. [L.G.C., Sec. 102.009] ADOPT TAX RATE - The later of September 30 or the 60th day after the certified appraisal roll is received by the City [Tax Code, Sec. 26. OS(a)], but at least thirty (30) days after the budget is filed with the City Clerk [L.G.C., Sec. 102. O05(a)], and not earli er than the 3 rd or 1 ater than the 14th day after the public hearing on the proposed tax increase*, if applicable, Ordinance fixing tax rate and levying ad valorem taxes. Original to be filed with the City Clerk, and a copy to be filed with the County Clerk of Lamar County and the State Comptroller of Public Accounts at Austin. [Tax Code, Sec. 26. OS(b)] IMPORTANT NOTE: The tax rate cannot be adopted until the budget is passed and must be a separate vote from the vote adopting the budget. [Tax Code, Sec. 26.05(b)] The tax rate cannot be adopted until after thirty (30) days after the budget is filed with City Clerk IL. G.C., Sec. 102. O0$(a)]; however, it must be adopted no later than September 30 of each year due to balanced budget requirement in the Charter. 12. RESOLUTION transferring funds. *Any actions on the tax rate other than the final adoption thereof are required ONLY if the tax rate will exceed the lower of the rollback tax rate of 103% of the effective tax rate calculated as provided by Chapter 26 of the Texas Tax Code. **The requirement for ten (10) days notice before the date of the public hearing on amendments is a conservative number; L.G.C, Sec. 102.0065(a) requires publication of a notice before a public hearing "relating to a budget" and Sec. 102.0065(b) requires that the notice published in accordance with Sec. 102.0065 is in addition to notice required by other law and must be no later than ten (10) days before the date of the hearing. However, Sec. 102.0065(c) says that the entire Section does not apply to the governing body of a municipality required by other law to give notice by publication of a hearing on a budget. This language would infer that the City Charter could apply, and Section 51 of the City of Paris Charter requires only five (5) days notice prior to a hearing on a budget amendment.