Appraisal board okays new budget for 2007

The Donley County Appraisal District Board approved the district’s 2007 budget Monday night after fielding questions from members of the Concerned Citizens of Donley County.

The $202,605 budget includes three percent raises for the district’s three employees, which board members said is an effort to keep up with the increa sing cost of living.

Claude DeBord asked what services were included in the “Contract Services” line item of $39,295. Those items include real estate appraising of $31,870; utility, railroad, and mineral appraising of $5,000; computer mapping costing $2,125; and $300 for the expenses of the appraisal review board.

Billie Shaffer wanted to know more about the bond costing $275. Chief Appraiser Paula Lowrie said the bond policy covers the employees’ positions and not any one person. The bond is purchased by the district, and the local taxing entities are the beneficiaries.

DeBord inquired as to what percentage of taxes collected for the taxing entities is from personal property taxes. Board Chairman Dan Hall said that isn’t broken down in the budget but that district personnel could calculate that.

Later under the open comments section of the board’s agenda, Jim Philly asked about Article 11, Section 4, of the Texas Constitution, which limits the taxes that can be collected by municipalities with populations under 5,000 to one and one-half percent of taxable property. District officials were unaware of the specific article but agreed to look at it.

Lowrie said Tuesday morning the article refers to the taxable property value, which in Clarendon is calculated to be $51,929,865. The city cannot receive more than one and one-half percent of that amount, which would be $778,947.98 and require an ad valorem rate of $1.50.

The City of Clarendon’s proposed tax rate for the coming year is $0.49555, which would generate tax revenues of $257,338 if 100 percent of the tax is collected.

Philly also asked how the district determines appraised market values, and Lowrie said this is done by looking at sales of comparable local properties.

In other district business, the board adopted a resolution outlining the appraisal plan for 2007-2008.

Lowrie reported that the district has collected 96 percent of 2005 taxes and 97 percent of 2004.

She also reported that, largely due to mandated reductions in school tax rates, the combined tax rated of all taxing entities for Clarendon residents will drop from $2.77 per $100 valuation to $2.65. Hedley residents’ combined rate has gone from $2.60 to $2.50, and Howardwick residents’ combined rate has fallen from $2.53 to $2.40.

Lowrie updated the board on ballot initiatives this November calling for tax freezes for the elderly and disabled in the county, the City of Clarendon, and the Clarendon College District. She said the freeze would apply to 2007 tax statements, which are issued next fall.