HomeMy WebLinkAboutRES 120914-ACRESOL UTIOH HOo
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
GEORGETOWN, TEXAS, TO SUPPORT EQUAL AND UNIFORM
PROPERTY TAX LAW THAT REQUIRES DISCLOSUE OF SALES
PRICE OF ALL PROPERTY TYPES WITHIN THE STATE OF TEXAS
WHEREAS, with the passage of the Property Tax Code by the Texas Legislature
in 1979, all property is to be valued at fair market value; and
WHEREAS, the Texas Constitution requires that all taxation shall be equal and
uniform; and
WHEREAS, appraisal districts in Texas must apply the techniques in compliance
with the Uniform Standards of Professional Appraisal Practice; and
WHEREAS, the Property Tax Code currently has no established standards
concerning the determination of equal and uniform appeals; and
WHEREAS, equal and uniform appeals ignore the Constitutional mandate of
valuing all property at market value; and
WHEREAS, actual sales price takes precedent over estimated property values;
and
WHEREAS, equal and uniform appeals ignore the Constitutional mandate that all
taxation shall be equal and uniform; and has resulted in unequal taxation of different
classes of property; and
WHEREAS, equal and uniform appeals causes the inequitable undervaluation of
commercial properties; and
WHEREAS, this inequitable undervaluation of commercial property unfairly shifts
the burden of taxation to homeowners; and
WHEREAS, the State of Texas has created an illegal and improper scheme of
taxation.
Resolution Number: l "10�k 4 — NG Page 1 of 1
Description: Uniform Property Tax Law
Date Approved: be I , 2014
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF GEORGETOWN, TEXAS, THAT:
SECTION 1. The facts and recitations contained in the preamble of this
resolution are hereby found and declared to be true and correct, and are incorporated
by reference herein and expressly made a part hereof, as if copied verbatim. The City
Council hereby finds that this resolution complies with the Vision Statement of the City
of Georgetown 2030 Comprehensive Plan.
SECTION 2. The City Council of the City of Georgetown calls on the Governor of the
State of Texas and our representatives in the Texas Legislature to adopt legislation
requiring standards for equal and uniform appeals under the Property Tax Code to
ensure the fair and equitable valuation and taxation of all real property in the State of
Texas
RESOLVED this 9th day of December, 2014.
ATTEST:
THE CITY OF GEORGETOWN:
J s ica Bre a By: Dale Ross
0itj Secretary Mayor
APPROVED AS T-6.FORM:
l8ridget Chapnkan
City Attorney
Resolution Number: Page 2 of 2
Description: Uniform Property Tax Law
Date Approved: 2014