Hawk Cove City Council Special Session 9/22/26
0:00:07 Mayor: Call this meeting a special session of the City Council with the City of [name] Cove to order at 6 30 p .m. on Tuesday, September 22 2026 I'll
0:00:24 Mayor: now take roll
0:00:29 Mayor: Miss [name] Mr. [name], mr. [name]
0:00:36 Council member: here
0:00:36 Mayor: miss [name].
0:00:40 Mayor: This veil is not present
0:01:24 Speaker: we do have a quorum.
0:01:33 Council member: I would now ask who would like to lead us in an Mr. Court, would you be so kind as to hand me my water over there? Yes. Thank you, sir. [name], we come to you in prayer and we thank you for this time together. We lift up the families that are in grief over the loss of Court [name] and his family. We ask for you to comfort them in their time of need and be with the children and care for them.
0:02:18 Council member: We thank you, Lord, again for your goodness, your love, and your mercy. We thank you, Lord, that you watch over us. And we come to you and pray for your wisdom, your guidance, your direction, and all that we do. In the midst of our differences, we pray, Lord, that we can come together in a common goal. And that is to put the taxpayers above ourselves. We are here to serve them.
0:02:48 Council member: In Jesus name, I pray. Amen.
0:02:53 Mayor: I pledge
0:02:54 Speaker: allegiance
0:03:02 Speaker: to the flag of the United
0:03:04 Speaker: States of
0:03:04 Speaker: America and to the
0:03:06 Speaker: republic for which it stands,
0:03:08 Speaker: one nation under God, indivisible, with liberty and justice for all.
0:03:14 Speaker: Thank you.
0:03:18 Council member: normally
0:03:19 Mayor: I would be conducting this meeting when I have a floor standing however I had incident this morning and it's giving me a sore back so bear with me
0:03:40 Mayor: that administrator do we have any public comments please
0:03:44 Speaker: no mr. mayor no one okay
0:03:48 Speaker: this
0:03:52 Mayor: time do
0:03:58 Mayor: you have an address for council and city good
0:04:08 Mayor: Good evening, members of the City Council, residents of Hawk Cove, and everyone joining us tonight. The public trust is not simply granted to us, it is earned in every meeting, through every decision, and by the way we conduct ourselves, when disagreements arise. Tonight, we have an opportunity to show this council can rise above division, meet its responsibilities, and put the people of Hawk Cove first. First, before we begin the city's business, we must recommit ourselves to the standards that make effective government possible. The City of [name] Cove's Code of Conduct requires council members to listen courteously and attentively, remain focused on the matters before us, and allow every recognized speaker to finish without interruption, including comments or remarks made under one's breath. These are not merely formalities. They protect every member's right to be heard, preserve the public confidence in this council, and keep our attention where it belongs, on the needs of all code. Every member of this council has a responsibility to put public service ahead of personal agendas, animosity, or retaliation. We can disagree sometimes strongly without becoming divided. In fact, principal disagreement can lead to better decisions when it is grounded in facts expressed with respect and directed towards solutions. But unsupported accusations and personal attacks do the opposite. They erode trust, consume time and prevent this governing body from delivering the leadership our residents expect. Our laws, ordinance and oaths of office demand more from us and the people of hot co co deserve more from us. Whatever our differences, ethics, personal values should bring us back to the same essential commitments, respect for one another, respect for the law, and responsible public service. As Mayor, I have a duty under the Code of Conduct to intervene when an apparent violation occurs. Texas law identifies the Mayor as a presiding officer and authorizes this governing body to establish rules for its proceedings and address disorderly conduct. Our meetings are also conducted in accordance with the Texas Open Meetings Act, applicable parliamentary procedure, and the council's adopted Rules of Order. These safeguards exist not to silence debate, but to assure that debate remains fair, productive, and worthy of the public trust. Important statutory responsibilities remain before us, including the adoption of the city's budget and tax rate. These decisions affect essential services, the city's financial stability and every resident we represent. Daily delay and disruption can carry real consequences. Let me be clear, tonight's purpose is not disciplinary. Our purpose is to complete the public business that the city is legally required and our residents rightly expect us to conduct. I therefore ask every council member to make a simple but many meaningful choice. Remain present, respect the authority of the chair, allow each recognized speaker to finish, refrain from interruptions and personal attacks and help move the city's business forward in an orderly and respectful manner. If necessary, I will call a member to order so that the record is cleared and this meeting can proceed. But my sincere hope is that intervention will not be necessary, that each of us will choose cooperation over conflict, solutions over division and service over self. The choice before us is clear. We cannot conflict to delay the work or we can govern. Tonight let's listen without interrupting, debate without attacking, make the decisions the law requires in which the work our residents that it sent us here to do. All code is counting on us. Let us act together, responsibly, and now.
0:08:20 Mayor: That concludes my statement. Madam Secretary, next item on the agenda is the attorney address.
0:08:44 Mayor: Ms. [name], you have the floor, please.
0:08:47 City Attorney: Thank you, Your Honor. If the chair will allow me, I prefer to sit.
0:09:01 City Attorney: What's being given to you now is information you may keep.
0:09:09 City Attorney: You can read along if you wish. It has essential information for council members to be able to determine what their responsibilities, duties, obligations, and abilities are tonight.
0:09:29 City Attorney: The objective of my presentation is to explain mandatory statutory duties, procedures, sequencing, deadlines, quorum and consequences.
0:09:43 City Attorney: It is not designed or intended to signal how any council member should vote either for or against any proposition.
0:09:57 City Attorney: Mayor and council, residents of [name] Cove, my purpose tonight is limited to advising you concerning the statutory duties and procedures governing the budget and tax rate matters before the council. I'm not advising any member how to vote on any matter. The statutes I will present do not require any member to vote for or against the proposed budget or tax rate. They require the governing body to perform specified governmental duties and prescribe the procedures and consequences governing those duties. Each council member must discharge the duties of office and then exercise that member's judgment. Texas law determines which actions this governing body must take, the sequence in which certain actions must occur, the voting and record requirements, applicable deadlines, and the legal consequences if required action is not timely completed. a vote for a proposition is action a vote against a proposition is action the statutory issue is not which policy choice a member makes it is whether the governing body completes the governing governmental process that the legislature requires tonight is a called meeting and includes consideration of imposition of taxes. Local Government Code section 22 .039 requires two -thirds of the statutory number of alderman or council members for a quorum. I ask each member please focus only on the business properly before council and please remain through completion of the posted business so that the governing body may discharged the duties Texas law places upon it. Your presence does not dictate your vote. Each member remains free to vote for or against a posted proposition according to the duties of office and that member's judgment. Local Government Code section 22 .038C authorizes a governing body to compel the absence of absent members. Do not volunteer punishment or removal analysis
0:12:33 City Attorney: unless that is raised and you seek advice about that. Now, why are we looking at the budget first? Local government code section 102 .007A, governing body shall take action on a proposed budget, adoption must be a record vote. That's the legislature saying that. That's the statutes of Texas saying that. Local Government Code 102 .006B, a budget hearing, which we have already completed, occurs before the governing body makes its tax levy. Local Government Code 102 .009a, the governing body made levy taxes only in accordance with the budget. The budget is first. If Local Government Code 102 .007c were factually triggered. It would separately ratify the property tax revenue after budget adoption. A few words about the tax rate and deadline. Tax code section 26 .05a says the governing body shall adopt the tax rate. An M &O that's maintenance and operations and debt components, each must be approved separately. The certified 2026 worksheet with the no new revenue rate total is 0 .794903. The maintenance and operations or M &O is 0 .665541. The proposed ordinance provides for those figures as well as debt at the rate of 0 .129362 which totals the no new revenue rate of 0 .794903. The proposed maintenance and operations equals the no new revenue rate. It does not exceed it. cannot exceed it.
0:15:01 City Attorney: Now if you add the debt and the maintenance and operations rates that's where you get to the no new revenue rate. Tax code section 26 .05 C says a missed deadline establishes the lower of the current no new revenue rate or the preceding preceding adopted rate that would be treated as adopted and then the governing body must ratify before the fifth day after that missed deadline. Again the verified comparison is no new revenue of 0 .794903 versus the 2025 adopted which was zero point seven seven four one three nine the budget non -adoption rollover chapter 102 does not state that prior that a prior fiscal year budget automatically becomes fiscal year 2027's adopted budget if a successor budget is not adopted prior city practice is prior city practice but not a statutory rule over rule.
0:16:23 City Attorney: The agenda boundary. The posted item 7C authorizes action on 0 .794903 per hundred dollars for tax year 2026. That's for every hundred dollars the tax would be 0 .794903. If a materially different rate were proposed then I would have to advise that the proposed action is outside the scope of the posted agenda. Council may act and discuss discuss an act only within the scope of the properly posted item. A different proposed rate should be placed on a properly posted agenda and must independently satisfy applicable tax code requirements.
0:17:20 City Attorney: Again a member does remain free to vote against the posted proposition.
0:17:29 City Attorney: Now the likely questions that I expected are which comes first, budget or taxing. First comes budget. Chapter 102 places the budget process before the tax levy and permits taxes only in accordance with the budget. That's why the budget is first. The statutes discussed do not require a vote for or against the proposition. They require the governmental process and the prescribed votes to occur.
0:18:04 City Attorney: If council does nothing on the tax rate, section 26 .05 C supplies the lower statutory rate and still requires the ratification.
0:18:17 City Attorney: The budget from last year does not automatically roll forward. The council is required statutorily to pass the budget.
0:18:31 City Attorney: Do you have to vote for it? No. Do you have to vote against it? No. But a budget must be passed before a tax rate can be levied.
0:18:47 City Attorney: I believe that's all I have for you tonight.
0:18:57 Speaker: piece on the back that's
0:18:58 Speaker: considered page two.
0:19:03 Speaker: I just didn't know if everybody saw it.
0:19:13 Mayor: Thank you, Miss [name]. Thank you, your honor. We will move on to new business
0:19:26 Mayor: and there is no new business.
0:19:31 Mayor: The next item is discuss, consider, and take possible action to elect a member of the City Council to serve as Mayor Pro Tem for a one -year term pursuant to Texas Local Government Code section 42 .037.
0:19:47 Mayor: Let's state the responsibilities of the Mayor Pro Tem is that in the case that the mayor is not present to chair meeting, Mayor Pro Tem will step in to chair.
0:20:07 Mayor: The mayor, if the mayor is unable to complete duties, Mayor Pro Tem shall work as mayor until a mayor is, a new mayor has been adopted. I will now entertain nominations.
0:20:37 Mayor: I will call each individually. Mayor. Ms. [name].
0:20:43 City Attorney: Your Honor I would advise the council that the mayor pro tem's duties extend to during council meetings and only those actions outside of council meetings as required the mayor's participation.
0:20:59 Mayor: Thank you for clarity.
0:21:06 Mayor: I will call each member, ask if they have a nomination at this time. Ms. [name], do you have a nomination for Mayor Pro Tem?
0:21:15 Council member: Thank you, [name], please.
0:21:18 Speaker: Ms.
0:21:20 Mayor: [name] nominates Ms. [name]. Mr. [name], do you have a nomination?
0:21:28 Mayor: Mr. [name] nominates Ms. [name]. Mr. [name], do you have a nomination?
0:21:35 Mayor: Mr. Court has a nomination of Ms. [name].
0:21:42 Mayor: We have no other nominations.
0:21:44 Council member: I'm going to nominate myself for the record.
0:21:49 Speaker: I'm going to nominate myself. I apologize.
0:21:54 Mayor: Ms. [name] nominates herself as a matter of record.
0:22:00 Mayor: I'm going to now entertain a motion to vote for Mayor Pro Tem. A motion. Mr. [name] entertains the motion to elect Mayor Pro Tem. Any further discussion?
0:22:28 Mayor: Actually because this is not a super majority requirement vote we do have a quorum.
0:22:44 Mayor: I must ask for each member do you have further discussion with with regard to this vote. Mr. [name] and Ms. [name]. Mr. [name].
0:22:58 Mayor: Ms. [name], do you have brother or
0:23:00 Speaker: administrator?
0:23:05 Speaker: Yeah, the only thing I had is that what was supposed to go is when the new council was installed. We were supposed to elect a mayor pro tem at that time.
0:23:17 Speaker: So So we
0:23:19 Speaker: didn't do that so that it's a one year term which means it expired, actually expired in June. So next year we can either start that all over again because the statute says you shall you know elect for a one year term but the council will have to decide that after the next election and how they want to handle it because this one is expired but the statute says a one -year term. So just bring that to your attention and I see the attorney heads
0:23:52 Mayor: up. Ms. [name].
0:23:54 City Attorney: Mayor, the statute says that the governing body upon being seated shall elect a mayor pro tem
0:24:06 City Attorney: as soon thereafter as is practical, either on the first meeting or as soon thereafter as is practical. therefore the mayor pro tem that is elected today by statute first off that that term expired in June with the with the current council members all being seated and second this appointment of mayor pro tem by this council will expire following the seating at the time of the seating of the next council so I wanted to, yes, it begins again upon the seating of the new council members or as soon as practicable thereafter is what the statute reads. So it will be an abbreviated period, it will not be a full year, it will be determined by the election results and the seating of newly elected council members.
0:25:14 Speaker: Thank you Miss [name]. Thank you for
0:25:18 Speaker: clearing that up.
0:25:20 Mayor: There is no further discussion. I would now entertain a second.
0:25:25 Speaker: You have one. Yeah. You have a motion and a second.
0:25:29 Mayor: Out of time. Yeah.
0:25:33 Mayor: Madam Secretary, would you record the vote please by addressing each member asking for their vote of aye or nay please.
0:25:44 Speaker: Ms. [name]?
0:25:45 Council member: Aye.
0:25:47 Speaker: Mr. [name]?
0:25:51 Speaker: Mr. [name]? Nay.
0:25:55 Speaker: Ms. [name] does have the author, does have the
0:25:57 Speaker: author. I thought she wasn't allowed
0:25:59 Speaker: to vote on her own. No, she's ineligible.
0:26:02 Speaker: She can't vote on her own date.
0:26:05 Speaker: She already has
0:26:07 Speaker: two, so it doesn't matter.
0:26:12 Mayor: Nice to have it, Ms. [name], congratulations, you are the Mayor Pro Tem to the next meeting. Thank you. Next item, discuss, consider and take action to adopt a revised proposed fiscal year 2027 municipal budget presented to reflect an ad valorem tax rate of $0 .794903 per hundred dollars of taxable valuation. This requires a voter record.
0:26:50 Mayor: I will now call each member to ask if they have any thing they would like to discuss on this agenda item. Ms. [name], you at the floor?
0:27:05 Council member: What am I discussing?
0:27:07 Speaker: Do you want a number?
0:27:09 Mayor: The proposed fiscal year 2027 municipal budget.
0:27:44 Mayor: Do you have any discussion on this item? No. Mr. [name], do you have any discussion on the proposed fiscal year 2027 municipal budget at the no new tax rate of 0 .794903 dollars per hundred dollars value.
0:28:15 Mayor: Mr. [name] has no comment. Ms. [name], do you have discussion with regard to fiscal year 2027 municipal budget with ad volume tax rate of 0 .794903 per hundred dollars value.
0:28:32 Council member: Yes, I acknowledge all the information that Mayor,
0:28:41 Council member: that Ms. [name] just brought out. Part of that 2605 that she brought out also says that the law requires a rate to be set after the unit has drafted and adopted a budget and the vote on the tax rate must be separate from the vote on the budget. So us trying to go through this budget, and then make a vote on it on very same day. I have concerns over that, according to this. I also want to bring out the fact that such on 101 .02 states that the governing body and municipality may manage and control the finances of the municipality. We in our positions have that control over the finances. The finances were processed by a CFO that we've never met. We've never seen. She's never attended a meeting. She who's asked to attend the meeting. She never has. So where she obtained this information is of great concern.
0:30:00 Council member: Such a 552 point 403 special right of access for members of governing board. Tells us that a member of the governing board of the governing body or non governmental team may inspect, duplicate or inspect and dictate public information maintained by the government body. If the number is active, there's official capacity. Public information requested on the section shall be provided to the member properly and without charge. If requested by the member of public information requested under the section that is confidential under
0:30:34 City Attorney: the law. Excuse me, Your Honor. This is off agenda.
0:30:37 Council member: No, it's not provided to the member without charge. I had made several requests over the last four years now. for bank statements to verify what information that we've been receiving, although we've met gaps in time of months that we got no kind of financials whatsoever.
0:31:03 Council member: [name] bank statements denied open records request for those bank statements, among other things. And said the local government code five five 2 .0 to 2a and three tells us ensures us the financial records showing how public funds are received or spent by government and body are open to the public reinforcing transparency in municipal and special districts. The whole section of five five 2 .0 to actually all five five two tells us that we have access we should have access to those bank statements in those details now there is a stunning comment last time when the subject of the bank statements was brought up and he basically said what would you like to I believe it was you that said, oh, bank statements basically mean nothing. There's, there's, there's no, there's no information provided in the bank statement that council should have access to. So that's very disturbing to me because bank statements are very important. They tell us balances, they tell us where money's coming in, where it's going out. It tells us all kinds of information that should be used to reconcile this should be used in all of our financials. So we're not seeing any of that. And it's very disturbing. So for us to be given, is that an audit? We don't have an audit. We've never received an audit council has never had access to an audit. That also is a violation of the state. So somehow we're supposed to vote on this tax rate, because our mysterious CFO has provided us information yet we haven't seen any of how this all came about how we actually came
0:33:14 Speaker: out
0:33:15 Mayor: of order at this time we are not discussing the tax rate we are discussing the budget yes
0:33:20 Council member: and we're talking about budget we're talking about finances so again i'm requesting that the bank statements be distributed to each individual council member there's a right to have those that information and we are not in position to pass a budget because we don't have all of our financials we don't have bank statements we don't do anything that verifies that the information we've been provided is valid and accurate and we don't have again we have no audit there's been interchangeable language used that says that these 24 25 financial reports are audits they're not audits so that's another question I have so I do want that presented to council, government, excuse me, the bank statements, all of them. There's been misappropriation by appearances, and very concerning about the records that we received for the financials for 2125. So again, I'm a blessing that and it'd be as soon as possible if we are to anticipate passing a budget or passing taxes on tax rate before September 30th. Thank you.
0:34:36 Mayor: Ms. [name]. Thank you. You have the floor please.
0:34:44 Council member: Before September 4th meeting, [name] gave City Council members a packet saying false claims about Texas law and hotcoats tax rate process. These are not harmless mistakes. [name] preparing to make important financial decisions and her false information could affect those decisions. Minority claim that section bill 1851 stop hotcoat from considering a higher tax rate for 2026 that is false. The law applies to a tax year that but that begins on or after the Attorney General makes this determination. The 2026 tax year began on January 1st. The Attorney General did not issue his determination until August 17th, but [name] left out that important fact presented to her opinion as settled law. She also claimed the Senate bill 1851 is the general law about audits, budgets, and city finances. It is not. The law deals with city annual audits, financial statements based on that audit and filing those documents on time.
0:36:06 Council member: But it already also claims that councils cannot propose a tax rate until after adopting the financial budget. That is false. The final tax rate must match the adopt budget, but council may propose a rate and continue the required process before the final budget is adopted. She claimed Hunt County calculated the rates without council approval. State law assigns those calculations to the proper official. Council does not vote on approval to approve that demand. The 1 .142014 figure was only a calculated voter approval rate. Hot code never adopted that rate.
0:36:51 Council member: Finally, [name] claimed the correct prior rate was 0 .64185 and that city improperly charged 0 .774139. Her packet did not prove that claim. In fact, her own table contradicted itself. The official 2 .2026 worksheet identifies zero point seven seven zero zero point seven seven four one three nine as a prior year adopted right when our uses incomplete documents mistake in the law ignored conflicting numbers and presented unsupportive activations as facts council should reject these false claims and make the decision decisions using the complete official records and the actual law in In other words, think for yourself, don't follow a leader. Thank you. I yield back.
0:37:52 Mayor: All right. Now I have a floor. I have a couple of points to clarify. First of all, we are not voting on a tax rate this time, we are voting on a budget. We are voting to propose a budget. Budgets are designed to be adjusted. That's what we've presented for record. I just are designed to be adjusted if a material adjustment is required for the budget it then requires council approval to make a material adjustment that that is what a budget is for and that is a responsibility of the council my statement that this minority has said I made is incorrect
0:38:44 Mayor: please number commented your breath the statement is that I made was the bank statement does not give you all the information you need a statement of cash flow the P &L and balance sheet give you the entire picture
0:39:10 Mayor: not just the bank statement if
0:39:15 Mayor: you care to dwell on bank statements then you are going to get erroneous data and erroneous information and you will not be able to perform. Okay discussion is not closed.
0:39:37 Mayor: No discussion is not closed.
0:39:45 Mayor: You're out of order. Miss [name].
0:39:56 City Attorney: I was just going to share with you, Your Honor, that the Councilwoman is out of order. Yes.
0:40:02 Mayor: At this time, I will entertain a motion to adopt the proposed budget with a tax rate, a tax rate of 0 .794903
0:40:23 Mayor: dollars per hundred dollar valuation with fiscal year 2027.
0:40:33 Mayor: Do I have a motion?
0:40:42 Speaker: I have a motion.
0:40:46 Speaker: Any further consideration?
0:40:51 Mayor: Do I have a second for this motion? Item B dies in motion. We have no vote to record item
0:41:09 Mayor: C discuss consider take action to adopt by ordinance and add warm tax rate of zero point seven nine four nine zero three dollars per hundred dollars taxable value with tax year 2026 because we cannot have a revised we cannot have a approval or proposed fiscal year 2027 municipal budget this item becomes new there
0:41:45 Mayor: is no adjustment there is no I am for full
0:41:53 Mayor: session therefore no item to reconvene I will now entertain a motion to adjourn I have a motion by mr. work I have a second the
0:42:12 Mayor: second to adjourn.
0:42:18 Speaker: I have a statement.
0:42:20 Speaker: I have
0:42:22 Speaker: an
0:42:23 Speaker: adjourned. I have a statement.
0:42:28 Speaker: I have a motion for adjournment on the floor.
0:42:34 Speaker: I have a statement before we close this out.
0:42:38 Speaker: Well
0:42:38 Speaker: let's
0:42:40 Speaker: ask the juvenile to present her statement.
0:42:53 Council member: According to the [name] County Tax website, it states that our last year's adopted tax rate was 0 .644185, it is listed on their website, that is our tax rate from 0 .644185. I will state that there was no ordinance passed last year for 0 .774. There was, however,
0:43:26 Council member: a tax order, a tax order that was written up by the Hunt County Tax office that was signed off by Mayor [name] and [name] was present and I believe [name] was there who said that that was our tax rate. That was not presented to council. Council did not pass that tax rate and so that's very disturbing to me as too wide and I'll provide this gladly to him you know but I'm I'm apparently juvenile here that is um that's what it says all here this is a tax order not an ordinance this is a tax order that was done behind those doors that were not presented to council and very clearly states that are adopted tax rate is 0 .644 so I would like to know where the 0 .79 came from so I have a real question with how our tax rate is even configured because I don't believe that this our financial team here calculated that number because we have a contract that says that the county's the one who's figuring out our tax rate so I have some real concerns over how we're actually getting this information. So I think until that's clarified, that is not right to taxpayers. It's misinformation to the taxpayers and I think the county has to come up and explain where that came from.
0:45:18 Mayor: I will address that.
0:45:24 Mayor: This is from the High County appraisal district. These are the people that calculate.
0:45:36 Mayor: They calculated a no new revenue rate
0:45:57 Mayor: of 0 .794903 per hundred.
0:46:09 Mayor: You have made a statement that the city personnel have made this calculation. That is incorrect. The city personnel did not make this calculation. The [name] County appraisal district and tax office made the calculation.
0:46:25 Council member: And how do they do that? How do they do that? Without our audit, without our budget, you can't calculate a tax rate without it. And we didn't see any of that. That tax worksheet never came through this council. We never saw it. It was signed off by [name] on 7 -29 -26, and this council never saw it. So that is not right. We should be able to see everything. We are the governing body and we should be have access to
0:46:55 Speaker: everything.
0:46:57 Mayor: Ms. [name] you have the floor.
0:46:59 City Attorney: The annual tax worksheet is supplied by the Hunt County Tax Office to the city and the city has annually every year provided that to council. I'm sorry Ms. perhaps you weren't here when it was handed out, but it
0:47:19 Speaker: was.
0:47:20 Council member: No financials came through here. We did not receive anything. No budget. How do you do that? No budget and no audit. How do you do that legally? How do you if not ever come through here? We don't have audit. We don't have, we didn't even pass a budget. We're sitting here trying to do it right here. And that is mandatory to calculate tax rate. So, I have some real objections to what's actually taking place there because [name] County's got some answering today. If you guys are saying you've given it to them, the new tax hall says that a link should be provided on the [name] County Tax Office website, under tax rates, under City Hot [name] Code. When you click on that link, it's supposed to be more than just a tax worksheet. it's supposed to have all the audit and the budget and everything they use to calculate that that's according to 1851 and 1023
0:48:18 Speaker: okay
0:48:19 Speaker: hey i'm gonna talk right now no the audit does not go there the only thing that goes on that new new tax site not the old one the new one is just the tax paperwork that came from the county that is the only thing required to be on that site
0:48:36 Council member: Okay, that might be your understanding, but that's not what 1023
0:48:39 Speaker: says. Well, that is the understanding from the tax office. Well, then
0:48:42 Council member: they're misconstrued, too, because that's not what it says on 1023.
0:48:47 Mayor: That's not what you're for.
0:48:49 Speaker: Yeah, to answer the earlier question, when under Texas
0:48:54 Council member: tax code, Chapter 46,
0:48:56 Speaker: when the governing body fails or refuses to adopt a tax rate, Chapter 26 is basically set up as a default mechanism. in the tax code and it requires that the adopted rate
0:49:10 City Attorney: be
0:49:10 Speaker: ratified.
0:49:13 Speaker: No new revenue rate or last year's rate whichever is the lower of the two. It was requested to be ratified. This is going to be like number year number four that the council has refused or failed to adopt a tax rate or a budget and this is where we're sitting again because somebody doesn't have an understanding of what the tax code is and that's where the 77 cents came from and it is under Texas tax code chapter 26.
0:49:48 Council member: That's not what the county has on here.
0:49:50 Mayor: You've had your state. Mr. [name]. I'd like
0:49:52 Council member: to request another line of adjournment because this has become a hostile environment. I would like to end this meeting.
0:50:02 Mayor: I do have motion to adjourned. Do I have a second?
0:50:09 Mayor: Second, I will unilaterally adjourn this meeting, as is my right and presiding officer. [name] are adjourned at 7 21 p .m. on September 22, 2026 for this special session of the City Council.