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1012 C Street  •  Floresville, TX 78114  •  Phone: 830-216-4519  •  Fax: 830-393-3219  • 

Lost & Found

Lost: Small black female dog, no collar, her name is Shortcake, has long hair, Sutherland Springs area. Call 830-391-5099.
Found tan hunting dog. Elderly male not neutered or chipped. Please call 8303915099.
Found: Calico cat, female, white, orange, and black, on CR 352, La Vernia. 210-667-1052.
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Help Wanted

Dental assistant for busy La Vernia office, must have 3+ years experience in general dentistry and certified. Qualified applicants only, call 830-779-2727 or email edward_elizondo@att.net.
Local restaurant hiring restaurant manager, with experience. Send resume to P.O. Box 265, Floresville, TX 78114.
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Jim Miller  
Floresville, TX  
September 20, 2011 3:57pm
 
Codeman:

I have done my research.

"2011 Truth in Taxation - A Guide for Setting Tax Rates for Taxing Units Other Than Schools"

Published by the Texas Comptroller of Public Accounts
Available at:
http://www.window.state.tx.us/taxinfo/proptax/tnt11/pdf/96-312.pdf

Page 5: "A taxing unit's governing body must follow Legislative guidelines for proposing and adopting a tax rate. If the tax rate proposed by the governing body exceeds the effective tax rate or rollback rate, whichever is lower, they must publish a public hearing notice, post a website notice and hold two public hearings."

"The Local Government Code requires cities and counties that are proposing budgets that raise more property tax revenue than the preceding year's budget to include the amount of the increase in large type on the cover page of the budget. That page must also state the amount to be raised from taxes on new properties. The public notice of the budget hearing must contain this information as well. The proposed budget must be posted on the unit's website. In order to adopt the budget, the governing body must take a vote on the budget separately from its vote on the tax increase and its vote on the tax rate."

None of these items were done either? Check the Cities website and look at the documents.

Page 9: "The effective tax rate enables the public to evaluate the relationship between taxes for the preceding year and for the current year, based upon a tax rate that would produce the same amount of taxes if applied to the same properties taxed in both years"

Page 12 - "The Calculation - Dividing the adjusted 2010 taxes by the adjusted 2011 taxable values and multiplying by $100 produces the 2011 effective tax rate"

Where do you find the requirement to compare the Effective Tax Rate to only the maintenance and operations component of the tax rate? I have searched Chapter 2 of this Guide, The Effective Tax Rate and cannot find that reference.
     
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