The budget and ad valorem tax setting process is one of the most important tasks carried out by an Emergency Services District Board each and every year. Without tax funds the districts cannot maintain adequate fire stations, buy new fire trucks or staff ambulances with qualified emergency medical technicians. We work to ensure each district legally secures the tax levy necessary to provide the vital emergency services to their taxpayers while also providing the taxpayers with all the tax setting information they are entitled to under the law.
Our attorneys have many years of experience working with District Boards, appraisal districts and tax assessor-collectors all over the state to coordinate compliance with the Truth-in-Taxation laws of Texas. We work with the boards, their service providers and accounting professionals to develop the annual budget necessary to fund administration, debt service and fire, rescue and EMS operating expenses. This includes participating in budget committee meetings, reviewing budget and purchase requests from fire and EMS staff and preparing the proper agenda items necessary to review and adopt the budget in conformity with the Texas Open Meetings Act.
We also coordinate with the local appraisal district staff to be sure that the districts prepare the required tax notice publications in a timely manner. Once the appraisal district certifies and delivers the tax roll to the district and tax assessor, the district is on a tight schedule to meet Truth-in-Taxation requirements, which can include multiple newspaper publications and public hearings, all with stringent fixed deadlines. We work with the boards to remove any stumbling blocks during the process.
As the final step in the tax setting process we make sure that the meeting notices comply with Truth-in-Taxation requirements and that the tax orders are adopted and filed with the county tax assessor-collector in a timely manner. We also coordinate with the tax assessor-collector to be sure that the proper contracts and resolutions are in place to allow for the collection of delinquent taxes, penalties and interest and to provide tax exemptions granted by many Emergency Services Districts.