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HomeMy WebLinkAboutORD 51-S'AN ORDINANCE AN' ORDINANCB ESTABLISHING A BOARD OF EQUALIZATION - FOR THE CITY -OF. BEAUMONT;- -PRESCRIBING THE. -NUMBER TO CONSTITUTE SAID -BOARD; ' NAMING THE PERSONNEL THEREOF; PRESCRIBING THEIR DUTIES. AND POWERS;. FIX- ING THEIR COMPENSATION, AND PRESCRIBING OATH. BE IT .ORDAINED_'BY THE CITY OF BEAUMONT, TEXAS; Section 1. That the City Council of The City of Beaumont . doe s" hereby establish a Board of Equalization composed of three (3) members who shall serve .for a term of one (1) year from and after the date of their qualification,'as hereinafter provided,, or until and un- less otherwise,.provided by ordinance or resolution of the City Counc il. Section .2. .The following named persons are hereby appointed and named to serve upon said Board for the first year, or until and unless otherwise provided by ordinance or resolution of the City Council, viz.; ,Each member of ' said Board -of. Equalization shall receive as compensation for his labor as such, the sum o.- Dollars-per fDollars-per day. for each day he actually serves on said Board in the actual discharge of his duties as -a member. thereof. The Board,of'Equalization shall choose from its membership one of it.s members to act as .Chairman of said Board, and said Board is empowered to formulate rules -and regulations for the guidance of said Chairman, provided such rules and regulations are not in conflict with this -ordinance or any provision of the Charter of The City of Beaumont, or the laws of Texas; and pro- vided further that the City -Assessor and Collector. of Taxes shall be ex officio Secretary of the Board. Section 3. The -Board of Equalization shall convene_as.soon as practi- cable. after -June 1st, and continue --its labors until its said work is -completed-, and during such time it shall hear and determine the complaints of any person in -.relation to the. assessment roll. It shall be the -duty of. the. Board to examine and,, if necessary, revise the assessments -as returned by the City Assessor and Collector of Taxes to the end that all property within the City shall be assessed as fairly and as uniformly as possible. Section 4. Whenever said Board shall find it -their duty to raise the value of any property appearing - oil the -lists or. books of the -As- sess or and .Collector , it shall, after. having examined such lists and books and corrected -all. errors appearing therein, fix a date for a hearing at which.hearing the owner of the property may appear and show cause why the value . of - said property- should not >be _ raised; the Secretary of the Board shall -give written notice to the owner of such property or to the person rendering same, of the time of such hearing, which .shall be not less than ten (10') nor more than fifteen (15) days from -date of said notice. Such notice may= be served by depositing the same properly'addressed and postage paid in the United States mail. Section 5, The Board of Equalization shall have, the power to; (1) Review,- on- complaint of property owners, as- sessments -for the purpose of taxation of both real'and personal .property within The City made by the City Assessor and Collector of Taxes;. (2) Hold -hearings, administer oaths and take and record testimony; (3) Adopt regulations regarding the procedure of assessment -reviews; 2 - (4) C orapel the . production of all -books., documents and other papers pertinent to.the investigation of°the taxable value of property -by any person, firm or corporation having or owning property within the corporate.limits of The-City,subject to taxation. Section 6. . Immediately upon completion of .its work. the. Board shall certify its approval of the assessment rolls which -shall be re- turned to the'City Council, which shall thereupon approve the said rolls as returned to it and thereupon adopt the same .as the assessment rolls to be used for the collection of taxes for the current year. Section 7. Each member of the Board -shall, before 'he. enters upon the discharge of his duties as a':member_ of _ said -.Board,' subscribe to the following oath; "STATE OF. TEXAS ) // C OUNTY OF JEFFERSON ) GITY.OF, BEAUMONT ) do solemnly swear that -I..will faithfully execute the duties of the office of a. mem- ber of the Board- of Equalization of- The City of Beaumont, .State of Texas,. and will to the best of my ability preserve, protect and defend the Constitution ,and laws .of the United States and of this State and of this City; end I furthermore solemnly swear. that I have not directly or indirectly,paid, offered, or promised -to pay, contributed., nor promised to,contribute any money, or valuable thing, or promised any public office or employment, as a reward for the`giving or withholding a vote at the election at which, --I was elected (or. --if the- office is one of appointment,' to secure my appointment). So help me Godo. (Signed) - 3 Sworn to and subscribed before me, at Beaumont, Texas, this the day of , l9 n It is hereby expressly provided that the above enumerated powers are not to be construed as limiting the Board's powers to those enumerated, but said Board shall have full power and author- ity as is granted to such Board of Equalization under the State laws and under the Chgrter of The City of Beaumont. 1948. PASSED by the City Council this 31st day of May, A. D. - Mayor - �,,,�' �)..i�.'r.T. ' at'�C:� �,•:�.�a,::a�I�v:��I�,au �� '�,:�o�"a:�'d.�? �Jfi ,_ �,[� �.��3.�1 �.Tt7�'S x�5���'C�1'; i'.ctl.,r,1��;Ti3TT.G ���",�'f'� i%ii�'T:i-����€:�� �'�.�`l,•%�Sb �='3:�•� ING IT uFI?''wTN? i 13Y ME' CITY C'bi �e (jii�, `s:: 'LS; Section 1. 'That the city Council. of The City of Beaumont doe& 'hereby estc,blisn sa %+oard of :uq,ua lization composed of threat (3.) nerabars. who Shall serve for a -bona of one (1) yowar from, and Pf ter' tiio date of Choir qualifiention, as hereinaftor provided,,, or witil and un- laso otherwiso _ provided by orbd,i,nence or resolution of tho C lt-y C oune il, Section 2. The following; reed parsons are hereby rppointed and nr/reed, to serve;. upon aalld Board for thu first your, or witil and unleas olwlasrwise provided by ordiname or resolution of the City Council, via.W ,''ach member of SlAd Board of B�rua.l iv ation shall receive a.s cozapensation for his labor as such, the sura of `.ion Dollars per day for each day he actually serves on said Board in. the actual diso%iarCe of hi.0 duties as a me3a; b er t4oreof. The Bocrd of Equ<lizution shall choose froiz its men. bership one of its na mbers tU act as Chairmn n , of az aid a: vA. rd, and saLid board is aLgpowared to fonnulato rules Arid regulations for the guidence of said. Chtzirn„ pt ovided nucka rules arid ru:julations are not In. conflict wit13 this ordinance or any ..Provision. of ti.:a Giiarter of The City of Be3air pant, or the laws of Texan; 611d pro- vided further tluit the'City ity Assessor and Collector of ` r� xes shall be ems; officio Secret-ti•ry of the 'Bosard. Ssctiean 3. The Boase oC 'qualization - all oorivane as soon as praLti- cable arte=r Jtme lst and oontinue its labors u itil its said work iS complate3do mss durin�sucij. is k -ie it shall hear tme, determine t a.e camplaints. cif any person in relation to, the aasessme t roll. It - lall bo t33t3 duty of t 1f3 t30�i'Es © t3Xi�;Un'o and, i1 necessary, revise the essoss3iants gas, returned by the City i-ssessor and Collector of {faxes to t1 e—end that €ill property wit In the Glt:y ,su all be assessed ars fairly and as uniformly ae possible. . . Section 4. this never staid Board shall find it tAeir duty to ralBe the value of any property appeari.n on t :c lista or books of the ils- sensor and Collector # t silalls, after having exon fined ' such lists ami books and ovrrected all orrors appearing; t aeroin, fix s date f'or a hea.rinC at which he::arin�-, the owner of the property may appear ond show 'csuso w,'. -,y the value of said pr.opert7 shw1d not be raised; the secretary of the L-oard shall. ­ ivo written ,notice to trio oviner of such property or to the person rendoriri�-, say:;e, Of t1ae time of saaeh lloarinZ;, w1hi.cay siaall ".)o .not less t1ion tori (14 ) nor mora thsn flf teoi-i (15) clays f'ro4i date of said notice. Ouch notice; 7 -ay be served by depositing the sa�:a properly addressed and Fost age paid in tiro United O►tates L<all, Section 5* The board of lAuslization shall twee the power to-. (1) Review, on complaint of property owners, as- sosw4aaits fors t -e ,purpose of taxat.l on sof 'bot: real aria personal pro arty within The City mr-do by the Gity Al ssessor and Collootor of Tares; (2) lHola "ia—aZ'inr,9, rachU Sister oaths Susi take and record toot i:a=j,, (3), Adopt raL ula.t ions re;,a sding the procedure o assess:uent reviews; 2 m (4) Gowpol the production of i11 booke, doeuxonts end ot-Ll er pi-,-peins p ortinant to the investigation of the, taxable valuo of property by any persoralt fim or oorporation having 6'r awning, property within the corporate limits of The City sulbject Ivo taxation, Section 6* h-valediately upon complotion of its work, thio Board shall certify Its approval of the (assessraent rolls w1hich shrzll'be re- turned to. the City Coun.-11 wh.iolh shall Wicroupon approve tkio 3ald rolls as returned to It and thereupon adopt tho armo as the assessmont rolls to be used for tlie oolleation of taxes. far the current yocir, Section 7* 2,- ch miaLd-)er cif tlae Board shall -beforo he mitors upon "a '9 the disoharza of him dutios as g member of said Board,, subscribe to the fo13OW111-1- , oatil0 - "UAT-L OF GG"UN"ZY CP j61-1'V1J1SGTN CITY OF? 1.4 * do solerraily swear thut I will the duties of the office of a raem- ber of the Board. of Equalization of The G-1-ty of Beeumont, :;tn.to of Texas# and will to the best of my ability proserve, protect and defend tie Constitution and laws of the United abates and of this 'State- of 1;1als Gity; end I furthermore aoleznly swear that I have not directly or indirectly palid, offered, or promised to -pwjj, contributed,, nor promised. to contribute my mouoy,, or vnluabla tAng,,' or promisod wiy piiblic office or. . employ ant, na a raw and for the 81vine or withholffUnS a vote at the election at •w -Lich 1 was'elacted (or if tho office is oxie of vq-)pointrr,,&ont,, to secure my So halp me God. - 3 - No Text