Travis County Commissioners Court
December 4, 2007
Item 2
2. Receive comments -- a public hearing to receive comments regarding travis county electing to levy an ad valorem tax on goods-in-transit as defined in texas tax code, section 11.253 (a)(2), and to deny the exemption from ad valorem taxation on such goods-in-transit as provided in texas tax code, section 11.253(b), effective for tax years 2008 and subsequent years. (action item #22)
>> move to open the public hearing.
>> second.
>> all in favor? That passes unanimously.
>> christian smith with planning and budget office. The legislature passed a new law in its latest session which provided an opportunity, if local governmental agencies wished to provide an exemption to goods that are known as goods in transit, which are goods that are -- that are passing through and -- and the state and maybe move from one location to another location either within the state or outside of the state. If -- if travis county wishes to continue to tax these goods in transit, it must hold a public hearing and make an affirmative decision to continue to tax such goods before the end of this calendar year. Th current estimate from the appraisal district is such goods are valued at $628 million for travis county and -- and the county has been receiving $2.7 million worth of revenue as a result of -- of taxation of those goods in transit should you wish to continue to -- to tax those goods, you must -- make an affirmative decision to do so. If you do nothing, then you will not tax those goods and there will be $2.7 million less in the fy twine twine budget. Fy '09 budget.
>> this is a public hearing on item 2. Would anyone like to give testimony?
>> i move that we recess the public hearing for the travis county commissioners court and call up the northwest travis county road district number 3, otherwise known as the golden triangle and discuss specifically item no. 1, which is a public hearing for the road district on the same issues. Is that what you were about to say?
>> no, i just want to comment but you want me to comment after we take that up?
>> okay.
>> the road district item is to receiving comments regarding northwest travis county road district number 3, electing to levee an ad valorem tax, goods-in-transit as provided in texas tax code, section 11.253(b), effective for tax regarding northwest travis county road district #3 electing to levy an ad valorem tax on goods-in-transit as defined in texas tax code section, 11.253 (a)(2), and to deny the exemption from ad valorem taxation on such goods-in-transit as provided in texas tax code, section 11.253(b), effective for tax years 2008 and subsequent years. The -- your explanation for the road district would be the same as given for the travis county commissioners court.
>> exactly the same except the numbers are different. It's $60 million worth of goods in transit resulting in $66,000 differential in revenue.
>> would anyone like to testify during this public hearing for the road district? Then i move that we recess the road district until this afternoon, at 1:30 or so, when we will call it up for taking action.
>> judge, i think that it's important, if someone were watching this --
>> can i say something in
>> [indiscernible]
>> [inaudible - no mic]
>> actually what i tried to dies call up the road district while we left the voting session on the commissioners court -- in session.
>>
>> [inaudible - no mic]
>> don't you need a second and a vote.
>> we need a vote to recess the road district now until 1:30 this afternoon.
>>
>> [inaudible - no mic]
>> we kind of left it pending so both public hearings were taken place at once. We don't do this often you all, about once every five years. So we need to recess the road district until 1:30 this afternoon.
>> second.
>> all in favor? That passes by unanimous vote. So we will call the road district back up at 1:30 this afternoon. Okay?
>> okay.
>> back to the voting session of the commissioner court. Item 2.
>> do you want me to wait and comment this afternoon? I just want to make one quick --
>> let's hear it now.
>> that is if you are watching this or just listening to this, the way that it reads, electing to levy an ad valorem tax, that's pretty misleading. Given the fact that we already tax this. This is not necessarily an action that we're taking to put on a tax because quite frankly we already tax this. It was just because of the bill that was passed giving us the opportunity and quite frankly i think that the only reason that that was even done at the legislature is because there were some counties i think in western travis county or in western texas that really needed the ability to deal with this because they were in a -- they were in competition with some other counties. I don't want anybody to think that we are down here electing to put on an additional tax. We are already taxing these things.
>> if this agenda item were written in normal king's english, it would say to continue to tax as has been done in the past.
>> there you go.
>> but the legislature in its wisdom and our legal counsel has required the language to be reflective so that you had to explain it as you just did.
>> you are always such an eloquent wordsmithsman.
>> last call for anybody to testify during this public hearing.
>> just an additional comment. This exception to taxation is applicable to border counties where there's great competition in storage of goods in transit. So the vast majority of counties in the state of texas, if they were quick enough to the draw to have the public hearing, would continue to tax goods in transit.
>> i nuevo laredo we close the public herring -- i move that we close the public hearing.
>> second.
>> all in favor? That passes by unanimous vote. This will be action item no. 22 on today's agenda. If there are legal questions that the court has, the county attorney is ready to answer those this afternoon.
>> yes, sir.
The Closed Caption log for this Commissioners Court agenda item is provided by Travis County Internet Services. Since this file is derived from the Closed Captions created during live cablecasts, there are occasional spelling and grammatical errors. This Closed Caption log is not an official record the Commissioners Court Meeting and cannot be relied on for official purposes. For official records please contact the County Clerk at (512) 854-4722.
Last Modified:
Wednesday, December 5, 2007, 18:30 AM