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Agenda No. 4.
 
CITY COUNCIL MEMORANDUM
 
City Council Meeting: November 17, 2026
Department: City Secretary
Subject: The Board of Directors of the Comal Appraisal District Resolution No. 2026-03- Requesting Authorization to Purchase Property to Operate the Comal District (City Manager Steve Williams)


BACKGROUND

The Board of Directors of the Comal Appraisal District has determined that an expansion of the district facility is warranted beginning with the purchase of real estate adjacent to the appraisal district property.  The Board met on October 20, 2026, to approve a resolution for the appraisal district to purchase real property located at 923 S. Castell Avenue in New Braunfels.

Section 6.05(i) of the Texas Property Tax Code states that the resolution shall be distributed to the presiding officer of the governing body of the taxing units eligible to vote on the appointment of appraisal district board members.  Section 6.051 of the Texas Property Tax Code requires that the governing body of each taxing unit receive a copy of the approved resolution mentioned above.  The Tax Code requires that three-fourths of the taxing units entitled to vote on the appointment of appraisal district board members must approve, or disapprove, the proposed resolution within thirty days of receipt.  If a governing body fails to act on or before that 30th day or fails to file its resolution with the Chief Appraiser on or before the 10th day after that 30th day, the proposal is treated as if it were approved by the governing body.

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