ORDER NO. 28578
BUDGET AMENDMENT
Came to be heard this the 22"d day of March 2004 with a motion made by Commissioner
Baldwin, Seconded by Commissioner Williams, the Court unanimously approved by a
vote of 3-0-0 to approve the Kerr County Appraisal District budget amendment to
transfer $28,877.35 in existing revenue from existing "surplus" fund.

COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE
REVIEWED BY THE COURT.
r^"r"'~ )
MADE BY: Pat Tinley OFFICE: County Judge `X/
MEETING DATE: March 22, 2004 TIME PREFERRED:
SUBJECT: (PLEASE BE SPECIFIC)
Consider and discuss request to approve the proposed budget amendment for the Kerr
Central Appraisal District.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT:
ESTIMATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter
551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays:
THIS REQUEST RECEIVED BY:
THIS REQUEST RECENED ON:
Coun~ge
5:00 P.M. previous Tuesday.

All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been
prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be
appreciated and contribute towards you request being addressed at the earliest opportunity. See Agenda Request Rules
Adopted by Commissioners' Court.
Kerr Central Appraisal District
P.O. Box 294387 • 1836 Junction Highway • Kerrville, Texas 78029
Phone (830) 895-5223 • Fax (830) 895-5227
March 3, 2004
Judge Pat Tinley
Ken County
700 Main Street
Kerrville, TX 78028
Re: Ken Central Appraisal District Proposed Budget Amendment
Dear Judge Tinley:
The Kerr Central Appraisal District Board of Directors is considering different options relating to the
present Kerr CAD office location. Some of the reasons for this consideration include:
1. The current facility is at or near capacity.
2. The age of the building is such that extensive renovations such as a new roof, resurfacing the
parking lot, plumbing repairs, new carpeting and ceiling the replacement is emanate.
3. The present building is not energy efficient due to excessive glass walls and lack of
insulation. The construction of the building with a flat roof and stucco walls coupled with its
age makes maintenance more costly each year.
4. Amore central location near to the downtown area would afford better accessibility for
taxpayers and would be nearer to the post office and courthouse.
5. Being located on Junction Highway with a 55 mile per hour speed limit and no traffic lights
nearby makes safe entry and exit for taxpayers into the present location very hazardous.
6. In the event of a sale of the present office, Junction Highway is a very desirable commercial
area enjoying the highest real estate values in the county. This would enable Kerr CAD to
optimize their equity in the current office and make the transition to a new location with
negligible added budget expenditures.
7. If a move is made, either to a new owned building or a leased property, added taxable
revenue would benefit the entities involved.
Since the Kerr Central Appraisal District Board of Directors is considering these options and it's
operations are funded by the constituent taxing entities in the county. Pursuant to section 6.06 of the
Texas Property Tax Code, these entities must approve the Appraisal District's annual budget, and any
amendments to the budget. Your taxing unit is one of the entities authorized to vote on such matters. At
this time the Appraisal District Board of Directors is proposing the following budget amendments that
have been submitted to all the applicable taxing entities for approval:
The 2003 Kerr County Appraisal District budget shall be amended to add a reserve account
for costs related to any potential building purchase or relocation, building renovation, and
any associated moving or move-in costs. The account shall be funded by transferring
approximately $28,877.35 in existing revenue from existing "surplus" fund balance to the
new account for the 2003 Budget.
The purpose of this letter is to request your governing body to approve the proposed budget amendment.
This proposed amendment does not require any additional contributions from the taxing entities. The
"surplus" fund balance was generated in the 2003 tax year, when expenses were less than projected. It is
the opinion of the Appraisal District Board of Directors that the most efficient use of the surplus would be
to offset expenditures associated with properly purchase, renovations of present site, construction of a
Kerr Central Appraisal District
P.O. Box 294387 • 1836 Junction Highway • Kerrville, Texas 78029
Phone (830) 895-5223 • Fax (830) 895-5227
new building, build out costs in the event of a lease or lease purchase or any other anticipated
expenditures once the Board of Directors determines the most prudent avenue to pursue.
Regarding existing revenue, the proposed amendment simply allows the Appraisal District to make a
bookkeeping change by transferring the existing $28,733.35 from a "surplus" account to a "reserve
account" which would be dedicated to satisfying specific, necessary expenditures related to the
acquisition of a new building or the renovation of the present building.
In summary, the Kerr CAD Board of Directors asks your governing body to approve the proposed
amendments for the following reasons:
1. The funds were originally budgeted for other expenses the Appraisal District did not incur.
2. No additional revenue will be necessary from any taxing unit; the funds currently existing in
the surplus fund balance account will simply be transferred to the new reserve account.
3. The surplus funds to be transferred to the reserve account would only be spent on relocation
expenses or renovation costs to the present building such as have been identified in this letter.
4. By using the surplus funds to offset building, renovation and/or moving expenses will most
likely eliminate the necessity of the taxing units increasing their annual allocation to Ken CAD
for building related expenses.
As a matter of convenience, I am also submitting proposed agenda language for this item or if you decide,
please feel free to substitute your own version.
PROPOSED TAXING UNIT AGENDA LANGUAGE
Consideration and possible action to approve or disapprove a Ken Central Appraisal District budget
amendment to add a reserve account for costs related to any potential Building purchase or relocation,
building renovation and any associated moving or move-in costs. The account will be funded with
surplus funds left over from the Appraisal District's 2003 operating budget.
If your taxing entity opts to disapprove the budget amendment they should follow these steps taken from
the "Appraisal District Director's Manual" published by the Texas Comptroller of Public Accounts.
The board of directors may amend the approved budget if the board's secretary delivers to the presiding
officer of each taxing unit's ova erring body a written copy of the amendment proposal. The secretary
must deliver this notice at least 30 days before the date the board intends to act on the amendment Voting
taxing units may disapprove a budget amendment under the general authority given to taxing units to
disapproval resolutions with the board's secretar r}~by a majority of the voting taxing units within 15 days
of the amendment's adoption.
Should you have any questions, please feel free to call.
S" c ely, n n~
Paula Rector, RTA
Board of Directors, Chairman