HomeMy WebLinkAboutResolution 2020-030RESOLUTION NO. 2020-030
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NORTH
RICHLAND HILLS, TEXAS, DESIGNATING THE DIRECTOR OF
FINANCE AS THE PRIMARY AND THE DIRECTOR OF BUDGET &
RESEARCH AS THE SECONDARY AS THE OFFICER OR
EMPLOYEE RESPONSIBLE FOR CALCULATING THE NO -NEW -
REVENUE TAX RATE, THE VOTER -APPROVAL TAX RATE, AND
PERFORMING ALL OTHER DUTIES AND OBLIGATIONS AS
REQUIRED BY CHAPTER 26 OF THE TEXAS TAX CODE TO
EFFECT SUBMISSION OF THE TAX RATE TO THE CITY COUNCIL
FOR THE CITY OF NORTH RICHLAND HILLS; AND PROVIDING
AN EFFECTIVE DATE.
WHEREAS, Chapter 26, Section 26.04 Subsection (c) of the Texas Tax Code states that
an officer or employee of a taxing entity shall calculate the No -New -
Revenue tax rate and Voter -Approval tax rate for the unit; and
WHEREAS, Chapter 26, Section 26.04 Subsection (c) of the Texas Tax Code states the
officer or employee charged with calculating the No -New -Revenue tax rate
and Voter -Approval tax rate for the unit is to be designated by the governing
body of the taxing entity; and
WHEREAS, Chapter 26, Section 26.04 Subsection (d) of the Texas Tax Code states the
designated officer or employee shall use the tax rate calculation forms
prescribed by the comptroller under Section 5.07 in calculating the No -New -
Revenue tax rate and the Voter -Approval tax rate. The designated officer or
employee may not submit the No -New -Revenue tax rate and the Voter -
Approval tax rate to the governing body of the taxing unit and the taxing unit
may not adopt a tax rate until the designated officer or employee certifies
on the tax rate calculation forms that the designated officer or employee has
accurately calculated the tax rates and has used values that are the same
as the values shown in the taxing unit's certified appraisal roll in performing
the calculations; and
WHEREAS, Chapter 26, Section 26.04 Subsection (d) of the Texas Tax Code also states
as soon as practicable after the designated officer or employee calculates
the No -New -Revenue tax rate and the Voter -Approval tax rate of the taxing
unit, the designated officer or employee shall submit the tax rate calculation
forms used in calculating the rates to the county assessor -collector for each
county in which all or part of the territory of the taxing unit is located; and
WHEREAS, Chapter 26, Section 26.04 Subsection (e) of the Texas Tax Code states by
August 7 or as soon thereafter as practicable, the designated officer or
employee shall submit the rates to the governing body. The designated
officer or employee shall post prominently on the home page of the taxing
unit's Internet website in the form prescribed by the comptroller; and
Resolution No. 2020-030
Page 1 of 3
WHEREAS, Chapter 26, Section 26.17 Subsection (e) of the Texas Tax Code states the
officer or employee designated by the governing body of each taxing unit in
which the property is located to calculate the No -New -Revenue tax rate and
the Voter -Approval tax rate for the taxing unit must electronically incorporate
the requisite information into the database of the Appraisal District; and
WHEREAS, The position deemed to possess the appropriate knowledge and
background to complete the calculation of the No -New -Revenue tax rate
and the Voter -Approval tax rate is deemed to be the Director of Finance as
the primary and the Director of Budget & Research as the secondary.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
NORTH RICHLAND HILLS, TEXAS, THAT:
SECTION 1. The City Council hereby finds that the recitals set forth above are true and
correct and are incorporated into this Resolution as if written herein.
SECTION 2. The City Council hereby designates the position of Director of Finance as
the primary and Director of Budget & Research as the secondary, as the
officer or employee of the City of North Richland Hills designated to
calculate the No -New -Revenue tax rate, the Voter -Approval tax rate, and to
perform all other duties and obligations necessary to effect submission of
the tax rate to the City Council as required by Chapter 26 of the Texas Tax
Code.
SECTION 3. This Resolution shall take effect and be in full force and effect from and after
the date of its adoption, and it is so resolved; and all Resolutions of the City
Council of the City in conflict herewith are hereby amended or repealed to
the extent of such conflict.
PASSED AND APPROVED on this 27t" day of July, 2020.
Al
ATTEST:; n
Alicia Richardson,
APPROVED AS TO FORM AND LEGALITY:
Maleshia B. McGinnis, City Attorney
Resolution No. 2020-030
Page 2 of 3
APPROVED AS TO CONTENT:
Mark C_ Mills, Director of Finance
Resolution No. 2020-030
Page 3 of 3