1980-048NO STD - 0
AN ORDINANCE CREATING A BOARD OF FQUALIZATION COMPOSED OF THREE
MEMBERS APPOINTED BY THE CITY COUNCIL, PROVIDING FOR QUALIFI-
CATIONS, APPOINTMENT AND POWERS OF THE BOARD, AND PROVIDING FOR A
SECRETARY AND APPROVAL OF THE ROLLS
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS
SECTION I BOARD OF EQUALIZATION CREATED
(a) There is hereby created a Board of Equalization to be
composed of three (3) members Each member shall be a real
property taxpaying citizen of the City of Denton, well acquainted
with real and personal property values, and shall not be in
arrears in the payment of any taxes or other liabilities due the
City
(b) The Council each year shall appoint a Board of
Equalization and designate one member as Chairman A majority of
the board shall constitute a quorum for the transaction of
business The City Secretary shall serve as secretary to the
board Each member of the board shall be paid for each day he
sits as a member thereof such compensation as shall be fixed by
the Council
SECTION II Board of Equalization Powers and Duties
(a) It shall be the duty of the assessor or collector, as
soon as the assessment rolls are completed, to refer them to the
board of equalization
(b) Upon receipt of the assessment rolls, the board of
equalization shall convene and continue its labors until its work
is completed
(c) The board of equalization shall review the assessment
rolls, correct any mistake or inequality found therein and make
any adjustments that may be necessary to equalize the assessments,
to the end that all property within the city shall be assessed as
fairly and as uniformly as possible The board shall be governed
in its procedure by the laws of the state relating to the
equalization of state and county taxes by the commissioners court
(d) The board shall have the power, when in session, to
compel the attendance of witnesses and the production of all
books, documents, stocks, bonds and other papers pertinent to any
investigation of the ownership or value of property subject to
taxation by the city
SECTION III Board of Equalization Records, Approval of Rolls
The board of equalization shall be required to keep an
accurate record of all its proceedings, which shall be available
for public inspection Immediately upon completion of its work
the board shall certify its approval of the assessment rolls,
which shall be returned to the City Council and thereupon adopted
by the Council as the assessment rolls to be used for the
collection of taxes for the current year
SECTION IV Increasing an Assessment
If the assessor and collector or the board of equalization
proposes to increase any assessment over the amount assessed in
the preceding year, notice shall be issued to the owner, or person
who has rendered the property, mailed to the last known address,
informing him that the assessment of the property is about to be
increased and giving the property owner or his agent an
opportunity to appear and show cause why the assessment should not
be raised When the owner of the property is unknown, it shall be
sufficient to give a general description of the property and the
newspaper notice shall be the only notice required
PT\/~T T/11l f1
This ordinance shall become effective from and after its date
of passage
i
I RD O STE A , MAYOR
CI OF DENTON, TEXAS
ATTES
v'
B KS H LT, CITY SECRETARY
CITY OF DENTON, TEXAS
APPROVED AS TO LEGAL FORM
C J TAYLOR, JR , CITY ATTORNEY
CITY OF DENTON, TEXAS
BY