We, the undersigned residents of the Springlake-Earth ISD school district, are deeply concerned about the illegal imposition of personal property taxes (ie: taxes on vehicles, boats, trailers, etc.) by Springlake-Earth Independent School District (ISD). These unlawful taxes place an unjust burden on taxpayers and violate our rights.  Despite repeated attempts by concerned citizens to address this issue with the district, no action has been taken to remedy the situation. As a result, residents of the district are facing unnecessary financial strain and uncertainty due to these unlawful taxes.

 

These taxes are illegal for the following two reasons:

1.)  A public hearing pursuant to Texas Tax Code 11.14 (e) was NOT held.

2.)    An order or resolution pursuant to Texas Tax Code 11.14 (c) was NOT passed.

Impact on Taxpayers:

The imposition of illegal personal property taxes places an unjust burden on taxpayers who are already struggling to make ends meet, forcing many residents to allocate a significant portion of their limited income towards these unjust taxes.  The lack of transparency and accountability in Springlake-Earth ISD's taxation process erodes trust in local governance and undermines the democratic principles upon which our society is built.

Legal Basis:

The imposition of personal property taxes without a public hearing and proper authorization, as mandated by Texas tax code sections 11.14 (c) and 11.14 (e) is unlawful.  Find these sections below:

11.14 (c) 

“The governing body of a taxing unit, by resolution or order, depending upon the method prescribed by law for official action by that governing body, may provide for taxation of tangible personal property exempted under Subsection (a). If a taxing unit provides for taxation of tangible personal property as provided by this subsection, the exemption prescribed by Subsection (a) does not apply to that unit.”

11.14 (e)

“A political subdivision choosing to tax property otherwise made exempt by this section, pursuant to Article VIII, Section 1(e), of the Texas Constitution, may not do so until the governing body of the political subdivision has held a public hearing on the matter, after having given notice of the hearing at the times and in the manner required by this subsection, and has found that the action will be in the public interest of all the residents of that political subdivision. At the hearing, all interested persons are entitled to speak and present evidence for or against taxing the property. Not later than the 30th day prior to the date of a hearing held under this subsection, notice of the hearing must be:

(1)              published in a newspaper having general circulation in the political subdivision and in a section of the newspaper other than the advertisement section;

(2)              not less than one-half of one page in size; and

(3)              republished on not less than three separate days during the period beginning with the 10th day prior to the hearing and ending with the actual date of the hearing.”

 Documentation was requested from the school district regarding any orders, or resolutions pertaining to the imposition of personal property taxes. Shockingly, the school deceptively provided a public hearing notice dated October 18, 1993, which was held to discuss a time and date to hold a meeting to adopt the 93-94 tax rate. Additionally, they provided special meeting minutes dated October 25, 1993, regarding the adoption of the 93-94 tax rate of 1.17 per $100 valuation. However, it was discovered that this hearing pertained to real estate property taxes, not vehicle taxes. Furthermore, a copy of the 1993 board-adopted resolution related to taxation, dated April 12, 1993, was provided. Upon examination, it was found that this resolution pertained to agricultural values, not vehicle taxes. This deceitful response further highlights the lack of transparency and integrity in Springlake-Earth ISD's actions.  In addition, documentation of meeting minutes dated December 14, 1992, was also provided. Upon review, it was found that while there was a discussion of personal property taxation, there was no mention of any order, resolution, or public hearing pertaining to the imposition of such taxes. It is important to note that in Texas, meeting minutes are intended to describe actions taken in a meeting but do not hold the same weight or formality as official resolutions or orders. This further underscores the lack of proper authorization and due process in the imposition of personal property taxes by Springlake-Earth ISD. The omission of a public hearing, as required by law, along with the lack of an order or resolution, is troubling. Taxpayers must be granted an opportunity to express their views on proposed taxes, which is essential for the protection of taxpayers' rights and fundamental for the correct application of the statute.

Equal Application of Taxes and Lack of Public Hearing:

These taxes are not equally applied within the district. Many taxpayers residing within the school district boundaries, but in different counties, are not charged vehicle taxes simply because Lamb County lacks the means to track this information.  Additionally, taxpayers with farm tags are exempt from these taxes.  

It is imperative that we take action to address this flagrant disregard for the law and protect the rights of taxpayers in the Springlake-Earth school district boundaries. By signing this petition, you are standing in solidarity with your fellow community members in demanding accountability, transparency, and fairness in taxation. Together, we can compel Springlake-Earth ISD to cease its illegal taxation practices and uphold the rule of law.