R75-21 07-28-75RESOLUTION NO. 75-21
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF PEARLAND, TEXAS, SEEKING
ABSOLUTE REJECTION BY THE BRAZORIA COUNTY
BOARD OF EQUALIZATION OF THE ASSESSED
PROPERTY VALUES CONTAINED IN THE TAX
ASSESSMENT ROLL HERETOFORE SUBMITTED TO
SAID BOARD BY RAY M. CORNETT, BRAZORIA
COUNTY TAX ASSESSOR -COLLECTOR, FOR THE
TAXABLE YEAR 1975.
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PEARLAND,
TEXAS.
The City Council of the City of Pearland, Texas, acting
herein on behalf of its tax paying Citizens, by these presents
officially request that the Brazoria County Board of Equalization
absolutely reject and hold invalid the assessed property values
contained in the Tax assessment roll for the tax year 1975,
heretofore submitted to said Board by Ray M. Cornett, Tax -Assessor -
Collector in and for Brazoria County, Texas. This request by the
said Council is based upon the following legal considerations,
to -wit:
1. The Tax Assessment Roll heretofore submitted to the
Board, by the Tax Assessor -Collector, for consideration and equal-
ization, was developed and perfected pursuant to a four year
rotation plan of appraisal, evaluation, assessment and taxation
which is clearly discriminatory, arbitrary and excessive as to
the tax paying Citizens of the Pearland and Alvin School Districts.
The plan as adopted and acted upon by the Assessor -Collector has
violated the guarantee of each and every taxpayer within their
County to have all property valued on uniform and equal standards,
a guarantee prescribed by Article VIII, Section I of the Consti-
tution of the State of Texas, and the equal protection clause of
the Fourteenth Amendment of the United States Constitution; a
brief survey of the above referenced plan is attached hereto as
Exhibit "A".
2. Article 7189 of Vernon's Annotated Civil Statutes
places a statutory duty upon the assessors of this State to make
a total list of property in his County and access the value
thereon between the first day of January and the 30th day of
April of each year (Emphasis added). The four year plan as
promulgated by the Brazoria County Assessor -Collector, clearly
violates this statute inasmuch as the Assessor -Collector would
be assessing property values on a four year scheme instead of
the mandatory one year period.
3. The constitutional idea of equality and uniformity of
taxation is achieved by the taxation of all property according to
its market value. There is no other standard forobtaining uni-
formity. In Exhibit "A" attached hereto, the Assessor -Collector
makes
areas
order
ty is
a general statement that values in the Alvin and Pearland
would be left unchanged for approximately four years.
In
to achieve equality and uniformity of taxation, all proper -
to be valued as of the same date, usually January 1 of the
tax year. It is apparent from the comments in Exhibit "A" that
the tax Assessor -Collector would not value property in the Pear -
land -Alvin area for four years (1974-1978) thus creating an un -
equality of valuation in the same taxing jurisdiction, a clear
violation of Article VIII Section I of the Texas Constitution.
4. The Tax assessment roll heretofore submitted to the
Board of Equalization totallyignores market value principals
as to property in Brazoria County, and on its face is clearly
selective and discriminatory as to the taxpayers of Pearland and
Alvin areas. Said invalid assessment should in all respects be
declared invalid by the Commissioners Court of Brazoria County,
Texas pursuant to authority of Article 7346 Vernon's Annotated
Civil Statutes.
5. It is customary, and so provided by Article 7215
Vernon's Annotated Civil Statutes, that each member of the Board
of Equalization shall take an oath to the effect that they indivi-
dually will see that all property (Emphasis added) within the tax-
ing jurisdiction is valued fairly and uniformly at market value,
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and will not vote to allow any taxable property to stand assessed
on the tax rolls for said year at any sum to be less than true
market value.
It is inconceivable that the members of the Board of Equal-
ization of Brazoria County, Texas could submit to an oath as
above described and then approve and/or act upon the invalid
Tax assessment roll submitted by the Assessor -Collector for the
tax year 1975.
PASSED, APPROVED AND ADOPTED this. ,.,241 day of July, 1975.
ATTEST:
is. A&
ity Secret'=r"
THE CITY OF PEARLAND, TEXAS
CARLTON McCOMB Mayor
BENNY J. FioNspit Councilman
W
CECIL W. GRIFFIN
1
Councilman
HARRY E. FARLEY Councilman
GENE E. SANDERS Councilman
THOMAS J. REID Councilman
VOTING RECORD;
Ages - Councilmen Frank( Griffin and Reid
Noes - Councilmen Farley and Sanders
Motion passed 3 to 2.
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