Determine if the vacancy was filled by majority vote of the board of directors Recommendation Options (Edit the recommendation to address the specific in the appraisal district) Prepare and deliver a list of nominees to the BOD within 5 days of the 45 day deadline Ensure the board of directors selects, by majority vote of its members, one of the nominees to fill the vacancy. 16. Are allocation statements sent to each taxing unit as described in Tax Code TIER(S) 1-3 Section 6.06(e)? *Note: If the chief appraiser states that the governing body and the appraisal district have agreed to a different process for payment, notify management. *Note: 6.06(k) states that for good cause shown, the board of directors may waive the penalty and interest on a delinquent payment* Data Needs Quarterly allocation statements for the previous year Dates in which quarterly payments were received for the previous year 2018 cycle: Use 2017 budget year 2019 Use 2018 budget year Determine if notification is made to each entity of the quarterly allocation amount and the date payment is due is acceptable). Payments are due at the end of each calendar quarter. First quarter allocation due: December 31st Second quarter allocation due: March 31st Third quarter allocation due: June 30th Fourth quarter allocation due: September 30th Determine that CAD has applied penalty and interest to delinquent payments (see note above) The answer to each checklist item must be yes to get a YES on this question Recommendation Options (Edit the recommendation to address the specific issue in the appraisal district) Ensure allocations statements are sent to each taxing unit at the first day of the last month of each quarter for the next quarterly payment. Ensure penalty and interest is applied to delinquent tax payments if not waived per Tax Code Section 6.06(k).
Determine if the vacancy was filled by majority vote of the board of directors Recommendation Options (Edit the recommendation to address the specific in the appraisal district) Prepare and deliver a list of nominees to the BOD within 5 days of the 45 day deadline Ensure the board of directors selects, by majority vote of its members, one of the nominees to fill the vacancy. 16. Are allocation statements sent to each taxing unit as described in Tax Code Section 6.06(e)? TIER(S) 1-3 *Note: If the chief appraiser states that the governing body and the appraisal district have agreed to a different process for payment, notify management. *Note: 6.06(k) states that for good cause shown, the board of directors may waive the penalty and interest on a delinquent payment* Data Needs Quarterly allocation statements for the previous year Dates in which quarterly payments were received for the previous year 2018 cycle: Use 2017 budget year 2019 Use 2018 budget year Determine if notification is made to each entity of the quarterly allocation amount and the date payment is due is acceptable). Payments are due at the end of each calendar quarter. First quarter allocation due: December 31st Second quarter allocation due: March 31st Third quarter allocation due: June 30th Fourth quarter allocation due: September 30th Determine that CAD has applied penalty and interest to delinquent payments (see note above) The answer to each checklist item must be yes to get a YES on this question Recommendation Options (Edit the recommendation to address the specific issue in the appraisal district) Ensure allocations statements are sent to each taxing unit at the first day of the last month of each quarter for the next quarterly payment. Ensure penalty and interest is applied to delinquent tax payments if not waived per Tax Code Section 6.06(k).
tier1-guidelines.docx