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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