tan summer 2010

Summer 2010TAN MagazineThe Magazine of the Texas Association of Assessing Officers • www.taao.org

2010 TAAO Annual ConferenceSunday, August 29th to Tuesday, August 31st

InsIde: Legacy of Education 2010 Class Schedule

departments & more

TAN Magazine Winner of the IAAO 2006 Zangerle Award

summerCONTENTS

Summer2010 www.taao.org TAN Magazine 2

4 TAAOLeadership

5 President’sPage

6 TAAOMembershipRegistration

7 HowDoesYourLandMeasureUp?

8 IAmHonored...BudBlack

9-15TAAOAnnualConference

16 2010TAAO&ICTAAnnualConferenceContributors

18-19 DoesYourOrganizationPromoteaLearningCulture?

20 TAAOCourseSchedule

21 TAAOCourseRegistration

22-23 GoodNews!

24-25 Chapter94.PropertyTaxProfessionals

27 TAAOAnnouncements

PACS


Advertisements do not imply endorsement of a firm’s products or services by TAAO.

Editorial articles are accepted for publication, but do not imply an opinion on the part of TAAO. TAN Magazine reserves the right to refuse or edit any articles submitted for publication.

TAAO does not issue or advocate opinions on political issues, but rather disseminates timely information regarding legislative activity from which individual members may form their own opinions.

TAAO1524 S. IH-35, Suite 235

Austin, TX 78704Phone: 512-926-2511

Fax: 512-926-2920www.taao.org

Managing EditorExecutive Director

Kara [email protected]

Lulu Mendoza Office Manager [email protected]

Shane Greb Education Manager

[email protected]

Hector R. Meza Graphic Design & Layout

Curby Brantley, CTAPresident

Patricia Davis, CTA Vice President

Bud Black, CTAICTA Chair

Laurie Payton, RTAPresident-Elect

David Pennington, RPA Secretary-Treasurer

Roy Hale, CTAImmediate Past President

Eddie Carter, CTARegion 1 Director

Manny Natividad Region 2 Director

Eva Bush, CTA Region 3 Director

Charlene Coppedge-LinkRegion 4 Director

Frutoso Gomez, Jr.Region 5 Director

Elisa Hand, RTA, CTARegion 6 Director

Geraldine Hull, RPA, RTA,CTARegion 7 Director

Windy Nash, RPA, CTARegion 8 Director

Jeanmarie BaerRegion 9 Director

David FloresRegion 10 Director

Carolyn Allen, RPA, CTARegion 11 Director

TAN Magazine 2009 - 2010 TAAO Board of Directors

TAAO Leadership

Scott Epperson, CICField Services Manager

TEXAS MUNICIPAL LEAGUE INTERGOVERNMENTAL RISK POOL

1821 Rutherford Lane, First Floor • Austin, Texas 78754P.O. Box 149194 • Austin, Texas 78714-9194

(512) 491-2300 • (800) 537-6655 • FAX (512) 491-2311E-Mail: [email protected]

scott epperson:Layout 1 9/16/09 7:44 AM Page 1



Change is a Good Thing!By Curby Brantley, RPA, CTA

As I reflect on the past few years, I often think about the way TAAO has changed. I wonder how things could have turned out if there had been members and supporters that had turned their backs on a problem. Then I remember just who we are and such thoughts fade. I have often, and will again, question how a country boy from a little place called Bovina could one day be the president of such a great organization.

TAAO has made many changes this year starting with a transition of regulating officers. The transition went off without bumps and bruises and the officers are getting more settled each day. We have also seen an organizational financial status that increased at a faster pace than expected which is definitely a good thing. TAAO has added a super executive director along with two full time employees that have made the lives of the Executive Board easier. This new staff has done a wonderful job taking care of our membership. I really don’t know how Carey Minter and Roy Hale, our two past presidents, did it but I commend them and thank them both for setting the foundation which has made my term easier.

One change that many appraisal offices have had to deal with is the implementation of the new MAPS review. My office at Parmer CAD was not part of the process this first year, but the change to the Property Tax Assistance Division will hopefully ensure that that they are there to help us in our day-to-day transactions. I have heard various reports about the review process, but my hope is that each of our offices has a great experience and that the Comptroller’s Office is willing to assist us where we may fall short of their expectations.

The 2010 TAAO & ICTA “Where the Best Begins” Annual Conference is just around the corner and it promises to be a great one. The Fort Worth Omni Hotel, where the conference is being held, is a very nice and accommodating location for our convention. There will be plenty of opportunities for continuing education units and fun for everyone who attends. Go to our website for a complete list of events and continuing education units available.

The President’s Reception will be held at the Rangers Ballpark in Arlington on Sunday afternoon and I invite and encourage everyone to attend. I would like to thank the generous sponsors of the reception: Perdue, Brandon, Fielder, Collins and Mott and True Automation. Please thank them all when you see them at the reception. I would also like to thank all of our generous conference sponsors for helping make the entire conference a success. Laurie Payton will be taking over the office of president after the conference and I know her term will be as eventful and enjoyable as mine proved to be. This year, as phenomenal as it has been, will soon come to a close for me. I cannot express enough thanks to our membership and sponsors to let everyone know how great you have been. I thank you and hope that I have served you well.

I look forward to seeing each of you at the Conference.

Curby BrantleyTAAO President

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2010-2011 TAAO MEMBERSHIP APPLICATION

Questions? Contact: Lulu Mendoza Phone: (512) 926-2511 ext. 11 Fax (512) 926-2920 Email: [email protected] Amount Enclosed: $ __________________

1. Professional Information First Name: _________________________ Middle Initial: _____ Last Name: ________________________ Nick Name: ________

Employer: ______________________________________ Position: _________________________ # of Years in Industry: _______

Mailing Address: _________________________________ City: ______________________ State: _____ Postal Code: _________

E-mail: _______________________________________________ Phone: ________________ ext. ____ Fax: _________________

TPE Number: __________________

How did you learn about TAAO? _________________________________________________________________________________

Recommended by: ____________________________________________________________________________________________

2. Membership Categories Active Member $80 Membership Expires September 30, 2011 Any Ad Valorem Tax Assessor, Tax Collector, Chief Appraiser, Deputy or any agent of a governmental body employed by contract or any employee of an appraisal district or tax office in the State, whether appointed or elected to office, who works for taxing entities on a permanent basis, who receives the majority of his or her salary through taxing units and who subscribes to the Code of Ethics adopted by the members of this Corporation, shall be eligible to become an Active Member of the Corporation.

Affiliate Member $80 Membership Expires September 30, 2011 Any person employed or previously employed by or working primarily with any local or state governmental body or educational institution or a person who is interested in ad valorem taxation, but does not qualify as an Active Member, shall be eligible to become an Affiliate Member.

ICTA Dues $35 Check only if you have already been inducted into ICTA.

__________________________________________________________________________________________ 3. Payment Make checks payable to TAAO and mail to:

TAAO 1524 S IH 35, Suite 235

Austin, TX 78704


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How Does Your Land Measure Up?By Bruce Medley, Tax Attorney Committee Chair

If you live in Texas, then the answer to that question is “Differently than most of the

U.S.” This article is going to give a brief description as to how land measurements in our

Lone Star State differ than those in the other, less civilized parts of the Union. For those

involved in the Appraisal mapping process, some of these terms may sound familiar.

First, a Brief History of Everywhere Else

The Continental Congress in 1785, by a committee headed up by Thomas Jefferson,

found a need to develop a system to survey and describe the continent over which

our new nation was to spread. This system was the “Township” system. The United

States was to be divided into a grid of Townships with each Township comprising 36

Sections of 1 square mile each (640 acres) (keep this in mind; you’ll see this term later)

This Township system would eventually cover the entire continental United States, with

the notable exception of Texas. The colonists also retained the European custom of

describing property by metes and bounds, by using calls for direction and distance and

using landmarks and monuments as reference points.

Don’t Blame Me, Blame the King of Spain

When the Spanish crown laid claim to its part of the New World, it also brought its own

system of land measurement based largely on what is called the vara. The term vara

basically comes from the Latin for “a long straight stick” and referred to the rod of office

used by certain officials. Although the exact early length of the vara seems to vary by

location (East Texas varas seem to be different than West Texas varas), the vara was

standardized by Austin’s colony and later by the State Legislature in 1919 to be 33 1/3

inches. Land Grants made by the crown were usually in the form of labors (1,000,000

square varas – 177.1 acres) and leagues (25 labors – 4,428 acres). Land grants were

also given and drawn based on availability of water with common grants being 1 labor

next to water and 1 league away from water. Another type of grant was the caballeria

(roughly 108 acres) originally granted to retiring cavalrymen. References to leagues,

labors, or varas can be found in the documents of the Republic, the Constitution of

1836, and the Constitution of 1876 and the use of varas as a measurement was not

uncommon up to the early-to-middle 1900’s.

Once the Republic took sovereignty over the land, surveyors, used to the Township

system started mapping out parts of West and North Texas for the Republic and for

the General Land Office and its predecessors. These surveys, broken into mostly

rectangular sections of usually somewhere around 640 acres, were also influenced by

the availability of water.

Labors and Varas and Leagues, Oh My!

Given the relative lack of sophistication of surveying instruments available to the settlers

of the state, the shifting definition of varas in some early land grants, the fact that many

surveys were done without actually setting foot on the land, the movement or destruction

of various landmarks and monuments used in metes and bounds descriptions, it should

not be surprising that, as our mapping and GIS systems become more advanced, we are

discovering properties that do not exist and properties that are not actually located where

they have always been thought to be.

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“I Am Honored...”by Bud Black, RPA, CTA

This is the last time that I will be writing to you as Chairman of the Institute of Certified

Tax Administrators. I have been honored to be your leader this year and I have enjoyed

every minute of it.

In my past articles, I have written about the importance of not only maintaining our

professionalism but the importance of sharpening our professional skills. Specifically, I

have written about how valuable it is that we educate ourselves and our staffs in order to

meet the demands of the public and our overseers. I have tried to remain positive about

the MAP Review that some of us are experiencing now while others of you will experience

them in the future. I have even light-heartedly referred to it as “Moppin’ And Polishin’.”

And I must admit, it has been a time of house cleaning and organization within my

district. In preparing and copying documents and records required by PTAD to perform

their task, I truly found some areas where improvement was needed. And at times, the

whole process can seem overwhelming.

But if we are to be considered professional in our duties, we must continually sharpen

our skills, improve our work process, and lead our peers by example. And as CTA’s,

we have already taken an extra step by continuing our education to a level above the

minimum requirements of the state.

Stop to think about the sharpening process of a knife. Gently rubbing the knife against

the whet stone has little to no results. In order to sharpen a knife, continued effort must

be applied, the knife against the stone. Sharpening our professional skills is no different.

We must continually seek to educate and reeducate ourselves to better equip ourselves

to be successful professionally.

And education alone isn’t enough. “Do not merely listen to the word, and so deceive

yourselves. Do what is says. Anyone who listens to the word but does not do what it

says is like a man who looks at his face in a mirror and after looking at himself, goes

away and immediately forgets what he looks like. But the man who looks intently into

the perfect law that gives freedom and continues to do this, not forgetting what he has

heard, but doing it―he will be blessed in what he does.” (James 1:22-25) OUCH! Do you

see the parallel here? We must not only look at ourselves (professionally), we must pay

attention to what we see….and do something about it! We mustn’t just hear the word-we

must use what we’ve learned too!

Many of us are “The Boss” at work. What a responsibility. Our staffs will only be as

good as the ones who lead them (you and me). We must lead by example. When

changes (new laws, rules, policies, etc.) must be put in place, it is our responsibility to

embrace those changes professionally. (OUCH again!) Our staffs will react to changes

in laws, rules, and professional standards in the same manner that we do.

I don’t know about you, but I want to be like “the man who looks intently into the perfect

law that gives freedom and continues to do this, not forgetting what he has heard, but

doing it―he will be blessed in what he does.”

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It’s Not Too Late!!2010 TAAO Annual ConferenceWindy Nash, 2010 Conference Committee Chair

It’s not too late to register for the 2010 TAAO and ICTA “Where the Best Begins” annual conference that will be held from Saturday, August 28th to Tuesday, August 31st at the new Omni Ft. Worth Hotel in Ft. Worth Texas.

Visit our website at www.taao.org to find registration forms, a revised agenda and other important information regarding the conference. We have many wonderful speakers and events planned for the conference this year that I’m sure everyone in the industry will want to take advantage of.

We have a welcome reception planned on Saturday evening from 5:00 – 7:00 PM for everyone arriving at the hotel that day. The reception will be held at the rooftop pool that houses a beautiful patio, covered bar and pool area.

Be sure and dress casually for Sunday’s opening session of speakers as we will have an amazing President’s reception at the Ballpark in Arlington. Busses will be outside the hotel immediately after the morning session to take everyone to the reception sponsored by Perdue, Brandon, Fielder, Collins & Mott LLP and True Automation. All in attendance will have a wonderful opportunity to watch the Texas Rangers play the Oakland A’s either in the beautiful air conditioned suite, outside the suite in reserved seats, or both. Food and drinks will be provided so everyone will have a wonderful day at the ballpark!

Monday, we have another round of great speakers to make earning those CEs fun and entertaining. Sessions will include our Best Practices Discussion rooms, an update from the TDLR, and the ever popular Case Law Panel. Don’t forget to visit our fabulous exhibit hall where you can visit exhibitors that help make our jobs easier by providing the services we need.

Monday evening from 9:00 – 12:00, you will have the opportunity to take part in our Bingo Night Fundraiser sponsored by Brusniak/Blackwell PC. We will once again be giving away two sets of Dallas Cowboys tickets with parking so come join us for the fun!

In order to go out with a bang, Tuesday’s session features an Ethics Session, breakouts regarding Software Requirements and a Bankruptcy Discussion Panel, and a general session with a Tax Services Panel. That evening we will have our awards banquet and dinner. Dress will be business casual and I hope everyone stays to dance the night away.

If you have any questions about conference, please feel free to give our TAAO staff a call at 512-926-2511. They will be happy to assist you with anything you may need.

See you at the conference!

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OPEN REGISTRATION Available from May 15th to August 13th 2010

Name: __________________________ Name for Badge (if different): __________________________

Job Title: _______________________________ Employer: _________________________________

Mailing Address: ________________________ City, State, Zip Code: ________________________

Phone: ____________________________ Email: ___________________________________________

Emergency Contact: __________________________ Contact’s Phone Number: ______________

Please Circle Selection

Basic Registration TAAO Member | Non-Member $275 | $375 Retired/Life Member $225 One day Member | Non-member $135 | $175

Circle one: SUN | MON | TUE TAAO Companion* $150 Name of Companion Badge: ________________________________ *Companion Fees Include Attendance at meals & special events. Will you attend the President’s Reception at the Ballpark?** Y / N **Included w/ registration: Game ticket, food, drinks and transportation.

Additional Events Additional ticket for President’s Reception $65 CTA Lunch (CTAs Only) Free for CTAs CTA Lunch Guess Pass $35 Name of CTA Lunch guest for badge: __________________________

Scholarship Run/Walk Participant*** $25 Scholarship Run/Walk Donor*** $25 Extra Awards Banquet Ticket $50 Name of Awards Banquet Guest: _____________________________ ***Benefits the Water Stoneham Scholarship Fund ***Additional Release Form Required

Total Payment: __________

Payment & Registration form must be postmarked by

August 13th 2010

Miscellaneous I require special accommodations: ______________________ I have special dietary requirements:_____________________ TAAO will follow-up when registration is processed. Registration & Payment Instructions Submit one form per person or couple. Send check with completed registration, please do not fax. Confirmation email will be sent within two weeks of processing registration.

Make checks payable to:

TAAO 1524 S. IH 35, Suite 235

Austin, TX 78704

Basic Registration Includes • Program, badge, conference bag • All educational sessions & business meetings • Meals & special events: Speakers Luncheon, President’s

Reception, Tradeshow Luncheon, Awards Gala, Fellowship breakfast

• All refreshments breaks, including CTA Ice Cream Social • Prize drawings, raffles and meet your match game. • CTA Luncheon included for CTA’s only – All guests

welcome with purchase of Guest Pass Items not included in basic registration: CTA Lunch (unless current CTA or receiving 2010 CTA designation), 5K Run & Golf Tournament. Refund Policy Refund requests must be received in writing. Cancel by

July 16th Registration Less $50.00 August 13th Registration Less $100.00 after August 13th No refund

Walter Stoneham 5K Fun Run/Walk Registration Form Sunday, August 29, 2010 7:00AM Proceeds benefit the TAAO Memorial Scholarship Fund

Thank you for registering for the 2010 TAAO Fun Run/Walk to take place at the 71st annual TAAO and ICTA “Where the Best Begins” Conference. Proceeds from this run go to fund the TAAO Walter Stoneham scholarship fund which provides money for education to anyone employed with a taxing unit, appraisal district, or who is registered with TDLR.

Cost for the Run/Walk is $25.00/person or you can register a three member relay team for $50.00.

If you don’t wish to run, you can still donate to the scholarship fund with this application. Just indicate that you are providing a donation only. Contact Liza Weckwerth for more information. Fill out this form and return it with your payment to:

TAAO ATTN: Walter Stoneham Fun Run/Walk 1524 S. IH 35, Suite 235 Austin, TX 78704 Name: ________________________________________________ I (we) will be Walking / Running Name of three person relay team: _________________________ Please print names of those on the team: ________________________ ______________________________ __________________________ T-shirt sizes: ______________ (T-shirts limited to the first 25 people to sign up or donate)

I do not wish to participate, but I would like to donate to the Scholarship Fund.

2010 TAAO Annual Golf Tournament Registration

When Monday, August 30, 2010 Where Great Southwest Golf Club 612 East Avenue J Grand Prairie, TX 75050 www.greatsouthwestgc.com

Time 8:00 a.m. Shotgun Start Florida Scramble – (Number on each team to be determined by total registrations received)

Entry Fee $70 before August 2nd $80 August 3rd – 29th

Entry fee includes: green & cart fee, lunch buffet, and two drink tickets good for soda, bottled water, Gatorade and domestic beer. Send your completed registration form and payment to: TAAO ATTN: Golf Tournament 1524 S IH 35, Suite 235 Austin, TX 78704

Name: ________________________________________________________________ Company: _____________________________________________________________ Address: ______________________________________________________________ City, State, Zip: _________________________________________________________ E-Mail: _______________________________________________________________ Phone: __________________ Fax: __________________Golf Handicap: __________

Amount Enclosed: _______________

Conference Agenda

Saturday, August 28, 2010

5:00pm – 7:00pm Welcome Reception All attendees are welcome to join in a poolside reception.

Sunday, August 29, 2010

7:00am Walter Stoneham Memorial Scholarship 5K Fun Run/Walk8:00am Registration Begins8:00am – 9:00am Fellowship Breakfast8:00am – 9:00am Continental Breakfast9:00am – 10:15am Opening Keystone: Betsy Price, Assessor/Collector Tarrant County10:20am – 11:30am Break-out Sessions

Appraisal Track: Arbitration Issues and Solutions, Windy Nash & Vincent Kemendo A/C Track: Implementation of New Requirements on Electronic Tax Payments, Debbie Wheeler Management Track: The Benefits of Group Interviews, Gary Earnest

11:50am – 2:00pm Shuttles run from Omni Hotel to Rangers Stadium2:05pm President’s Reception at the Ballpark: Texas Rangers vs. Oakland Athletics

Sponsored by True Automation & Perdue, Brandon, Fielder, Collins & Mott

Monday, August 30, 2010

7:45am – 9:00am Continental Breakfast8:00am – 9:00am Early Bird: Homesteads, Residences and Domiciles, Bruce Medley9:00am – 10:20am Best Practices Discussion Rooms

Appraisal Track: David Pennington, Facilitator A/C Tack: John Ames, Facilitator Management Track: Chris Borunda, Facilitator

10:30am – 11:50am New & Improved Guidelines, Bill Kuntz, Director TDLR & Brian Francis12:00pm – 1:30pm CTA Luncheon 1:30pm – 5:30pm Ice Cream Social

Exhibit Hall Hours1:40pm – 2:40pm SOAR Where We Stand, Melodee Arrendell3:30pm – 5:00pm Case Law Panel

Moderator: John Brusniak Panel: Jason Marshall, Melinda Blackwell, Sandy Griffin, Braden Metcalf

5:00pm – 6:00pm ICTA & TAAO Board Meetings9:00pm – 12:00am Bingo Night Sponsored by Brusniak Blackwell

Tuesday, August 31, 2010

7:45am – 9:00am Continental Breakfast8:00am – 9:00am Ethics & Appraisal, Joe Padilla9:00am – 10:20am Keynote Speaker: The Law, Education & Customer Service, Jason Bailey 10:20am – 10:50am Break Inside Exhibit Hall10:50am – 12:10pm Break-out Sessions

Appraisal Track: Software Issues & Resolutions, John Milam A/C Track: Bankruptcy Trends & Collection Issues, Panel Moderator – Owen Sonik Management Track: Rural and Urban Mapping, Jodie Lampin, Jarrod Young & Thang Nguyen

12:10pm – 2:00pm Tradeshow Luncheon & Prize Give-Away2:10pm – 3:20pm Where We Have Been, Where We Are, Where We are Going, Robert Mott3:30pm – 3:45pm Break3:45pm – 5:00pm Tax Services Panel: Working with Clients with the Law

Moderator: Robert Evans7:00pm – 12:00am Awards Banquet & Party

(Business Casual Dress)

Dear Potential Golf Sponsor:

Our organization, Texas Association of Assessing Officers (TAAO), consist of tax assessors, collectors, appraisers and attorneys working in the field of ad valorem taxation. We set the standards of professionalism in our field by assisting government officials and property taxpayers in providing fair and equitable tax administration through continuing education.

This year our 71st Annual TAAO Conference and Expo will begin on Sunday, August 29, 2010. We need donations and corporate sponsorship for this year’s Annual TAAO Conference Golf Tournament at the Great Southwest Golf Club in Grand Prairie, Texas. With this dynamic conference taking place in the heart of the Prairies and Lakes of Texas, we would like to offer special gifts to the participating teams by offering sponsorships at three different levels. Platinum and Gold level sponsors will have their names displayed on banners throughout the golf course. Other forms of sponsorship level are below:

1. Platinum – $300.00 donation (Hole in One). 2. Gold – $200.00 donation3. Silver – $150.00 donation4. Bronze – $100.00 donation (Longest Drive)

All monetary donations will help to offset the costs of the event. Also, if your company wishes to give any golf gifts or paraphernalia, we will gladly accept it as part of your sponsorship effort. Although your contributions will not pay for the entire golf tournament, your endowment will certainly aid us in an extraordinary accomplishment.

We thank you in advance for your donations and your support to TAAO & ICTA. Companies like yours are the backbones of our success!

If you have any questions or to let us know how you can support TAAO, please feel free to contact us by email at [email protected] or [email protected].

Sincerely,

Robert Evans, CTA, RPAPresident, North Texas Chapter TAAOGolf Committee - ChairpersonDallas Central Appraisal District214-637-2194

Janet DoyleTrustee, Gulf Coast Chapter TAAOGolf CommitteeCypress Fairbanks ISD Tax Office281-664-6344

Phone: (512) 926-2511

Fax: (512) 926-2920 www.taao.org

On August 29, 2010, over 400 property tax professionals will gather at the Omni Ft. Worth in Fort Worth, Texas for the 71th Annual TAAO & ICTA Conference and Expo. Considered the premier event for all property tax professionals, the TAAO conference is the one event to learn, connect and succeed while having fun. Show your support of the profession be a conference sponsor! Sponsorship has its benefits: Diamond $10,000+

• 2 reserved tables at the Awards Banquet • Double sized premium booth at the Expo • 4 conference registrations • 10 expo-only badges • Listing in the conference program, website and

the TAN Magazine • Sponsor recognition signage • Sponsor name badges • Access to member list

Platinum $5,000-$9,999

• Reserved table at the Awards Banquet • Standard booth at the Expo • 2 conference registrations • 5 expo-only badges • Listing in the conference program, website and

the TAN Magazine • Sponsor recognition signage • Sponsor name badges • Access to member list

Gold $2500-$4,999 • 2 conference registrations • 50% discount on exhibit booth at the Expo • Listing in the conference program, website and

the TAN Magazine • Sponsor recognition signage at conference • Sponsor name badges for the conference • Access to conference attendee list ICTA

Silver $1,000-$2,499

• 1 conference registration • Listing in the conference program, website and

the TAN Magazine • Sponsor recognition sign age at conference • Sponsor name badges for conference

Bronze $100-$999

• Listing in the conference program, website and the TAN Magazine

• Sponsor recognition signage at conference • Sponsor name badges for conference

Consider sponsoring a specific event!

For more information contact Windy Nash at 214-819-2358.

Name: ________________________ Company: ________________________ Address: ________________________ City: _____________, TX, Zip Code: _______ Email: ________________________ Phone: ____________ Fax: ______________ Website: ________________________ Sponsorship Level: __________________ Sponsorship Amount: $_________________

Check all that may apply: o We are interested in sponsoring a specific event o Send me information about exhibiting in the Expo o Send me an invoice for the sponsorship amount

Signature: ________________________

Please fax to (512) 926-2920 or mail to:

TAAO& ICTA 1524 South IH -35.Suite 235

Austin, Texas 78708

TAAO thanks our generous sponsors, whose contributions make the 2010 TAAO & ICTA Annual Conference Possible!

Platinum Sponsorship

Linebarger Goggan Blair & Sampson, LLPPerdue, Brandon, Fielder, Collins & Mott

Thomson ReutersTrue Automation, Inc.

Tyler Technologies, Inc.

Gold SponsorshipPritchard & Abbott, Inc.

Manatron

Silver SponsorshipBAC Tax Services Corporation

Cantrell McCulloch, Inc. Hugh Landrum & Associates, Inc.

Marvin Poer & CompanyMcCreary, Veselka, Bragg & Allen, P.C.

Nichols, Jackson, Dillard, Hager & Smith LLPThos. Y. Pickett & Co., Inc.

Bronze Sponsorship

Alliance Tax Advisors, LLCBrusniak Blackwell P.C.

CCI (Colorado CustomWare, Inc)Flanagan Bilton, LLC IntegraTax, Inc.

Stephen W. Jones & Associates, LLCKurz Group, Inc.

Meritax, LLCThe Marshall Firm, PC

P.E. Pennington & Co., Inc.D. Alan Bowlby & Associates, Inc.

RETC, LPSouthwest Data Solutions

Toler CompanyWest Texas Micrographics


By Elisa H. Hand, RTA, CTA, CSTA

Today it seems that organizations need to be able to do more than just adapt in the face of ever changing conditions. They are challenged with shrinking budgets and having to do more with less, yet still provide exceptional customer service. If they are to adapt quickly and intelligently, they must make learning a central part of their strategy for survival and growth. If the leadership and staff in the organization are learning all of the time, the organization can survive when resources become limited.

Technology or Humanity

In order to create a culture in which that is possible, leaders must ask themselves a vital question: “How can I dramatically increase my organization’s ability to learn and increase skills?” In recent years, many have tried to substitute technology for human ingenuity. While technology can assist, it cannot completely replace the human element in business. Often, leaders attempt to substitute technology for face to face encounters thinking that technology is less expensive than funding a training staff or sending staff to outside training courses. By doing so, they often lose the creative tension inherent to human interaction. They also relinquish the lasting relationships that are formed when people learn from one another. If leaders want to create adaptive organizations that are capable of getting better, they must first look at two fundamental issues: how staff learns in the workplace and how to create an environment that fosters a learning culture.

How Adults Learn at Work

The study of organizational behavior and learning theories in the last few years have clarified many principles regarding how adults learn in an organizational setting. First, adults have a pragmatic approach; they are more likely to learn out of necessity in order to do their jobs better. Second, they approach learning with a personal set of preferences-not everyone learns in the same manner or way. Third, they learn at their own pace-some more quickly than others. Fourth, not everyone is interested in learning new things; it varies widely depending on the individual. Fifth, most adults want to be in charge of their learning rather than yielding to an instructor. Sixth, their learning occurs mostly on the job. Last, the transfer of knowledge in an organization is largely a function of the quality and strength of personal relationships.

Learning Cultures

Every organization has the potential to create a learning culture. It takes dedicated leadership with a vision for their organization to develop and apply the right strategy to bring it about. What about your organization? What can you do to shape the culture in your organization? Below I have listed some ideas that may assist you in developing a program that is right for your organization:

�� Get “learners” buy-in and commitment to setting training goals

�� Demonstrate the value of training to staff and cultivate a sense of confidence in their ability to master objectives

�� Make requirements of learning tasks similar to important requirements of job

�� Sequence instruction so that learners can immediately benefit from what they learn by applying it to real world tasks

�� Provide coaching

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Does Your Organization Promote a Learning Culture?

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�� Assist learners in taking control their learning by providing access to information and expertise

�� Encourage cross-training

�� Utilize group problem solving methods

�� Offer training that encourages cooperation, risk taking, and growth

TAAO CAN AssIsT

As you develop your program, keep in mind that TAAO offers a variety of education courses that can help shape the learning culture within your organization. Whether you need courses for certification or continuing education, we are ready to assist you in meeting those goals.

In the coming months, PTEC and PTAD will be unfolding new initiatives that will bring our members additional options. Stay tuned!

Check out the course schedule and sign up today.

Have a great summer!

Elisa

Continued from page 18

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TAAO 2010 Course schedule

Primary and Regional Courses Course Date Course site City Instructor August 2-5 RPA Review Omni SP Austin Allen McKinleyAugust 2-5 RTA/C Review Omni SP Austin Elisa HandAugust 9-13 2-Appraisal of Real Property Omni SP Austin Debbie CabelloAugust 16-18 8-Assessment & Collections Calhoun CAD Port Lavaca Elisa Hand

September 13-15 9-Advanced Assessment & Collections Omni SP Austin Scott HowardSeptember 13-17 1- Intro to Texas Property Tax System Dallas CAD Dallas Bruce AndersonSeptember 20-23 3-Income Approach to Value Omni SP Austin Lois McKibbenSeptember 20-22 30-Ethics Dallas CAD Dallas Jeff CraigSeptember 27-29 13-Appraisal of Agricultural Land Omni SP Austin Carla Pope-OsborneSeptember 27-28 32-USPAP Dallas CAD Dallas Gerry RamseySeptember 29 31-USPAP Refresher Dallas CAD Dallas Gerry Ramsey October 4-7 4-Appraisal of Personal Property Dallas CAD Dallas Ronnie SuttonOctober 11-14 RPA Review Omni SP Austin Lois McKibbenOctober 11-14 RTA/C Review Omni SP Austin Allen McKinleyOctober 18-20 TAAO Real Estate Law Omni SP Austin Lee GordonOctober 25-28 4-Appraisal of Personal Property Omni SP Austin Ronnie SuttonOctober 25-28 10-Appraisal Analysis Dallas CAD Dallas Jeff CraigOctober 25-27 7-Property Tax Law Omni SP Austin Tracey FosterOctober 25-29 1-Intro to Texas Property Tax System Omni SP Austin Tylene Gamble

November 1-4 5-Mass Appraisal Omni SP Austin Marc Moffitt November 1-4 RPA Review Potter-Randall Amarillo Lois McKibbenNovember 1-4 10-Appraisal Analysis Omni SP Austin Melodee ArrendellNovember 8-9 32-USPAP Omni SP Austin Bill FulghamNovember 8-11 7-Property Tax Law Dallas CAD Dallas Mark FlowersNovember 10-12 30-Ethics Omni SP Austin Tracey FosterNovember 15-18 RTA/C Review Potter-Randall Amarillo Lois McKibben

TAAO Primary Course Location: Omni Austin Southpark

4140 Governor’s Row, Austin, Texas Phone: 512-448-2222

Regional Course Locations:Go to: www. taao.orgor call 512-926-2511

Register Online at: www.taao.org


Instructors subject to change without notice.

• •

CONFIRMATION OF REGISTRATION WILL BE SENT TO YOUR E-MAIL ADDRESS (PLEASE FILL IN BELOW)

Name _______________________________________ Employer _______________________________________________

Mailing Address _____________________________________City ____________________________, TX, Zip ____________

Phone ________________________ Fax _________________________ E-mail _____________________________________

TPE # _____________________________Job Title ___________________________________________________________

Course Name: _________________________________________________ Course Date _____________________________

Course Location ____________________________________ If taking Review Course: ____ Level III ___ Level IV

End of Course Exam: ____ YES ____ NO (Does not apply to Review courses) I am taking this course for: ___ RPA ___ RTA ___ RTC ___ CTA ___ CCA ___ CEU’s ___ Other

Make checks payable to TAAO Total Enclosed $ _____________

Fill out this form • COMPLETELY. Incomplete forms can cause delays in processing your registration.

TAAO group rate• at the Omni Austin Southpark Hotel (512-448-2222) is $107 (single) or $127 (double) per diem.

Classes begin at 8:30 a.m. Sign-in on the first day begins •approximately 8:00 a.m.

Student Manuals are distributed on the first day of class.•

If auditing, CEU credit is .75 hours (45 mins.) per course •hour. See complete course credit information on www.taao.org or on www.txbtpe.state.tx.us

Register for class at least 3 weeks in advance.• (call TAAO for availability if less than 3 weeks)

Course • cancellations incur a $75 processing fee. To be eligible for a refund, written notice of cancellation must be received at least seven days BEFORE class begins.

Member Non-Mbr

___ 11 - Appraisal of Timberland*

___ 12 - Appraisal of Oil & Gas

___ 13 - Appraisal of Agriculture $185 $285 Land* ___ 14 - Appraisal of Wildlife*

___ 28 - Truth & Taxation

___ 30 - Ethics

___ 3 - Income Approach to Value* ___ 4 - Appraisal of Personal Property*___ 5 - Mass Appraisal Concepts ___ 6 - Ad Valorem Office $235 $335 Administration___ 7 - Property Tax Law ___ 9 - Advanced Assessment & Collections ___ 10 - Appraisal Analysis

Member Non-Mbr

___ 32 - USPAP* $205 $305

___ 1 - Intro to the TX Property Tax System

___ 2 - Appraisal of Real Property* $260 $360___ 8 - Assessment & Collections

___ RPA Review (All Levels) $305 $405___ RTA/RTC Review (All Levels)

___ Instructor Training $255 $355

___ TAAO Mini Math___ TAAO Public Funds Investment $235 $335___ TAAO Public Law ___ TAAO Real Estate Law

*Addtional materials needed. Please check website for information.

Member: Y / N Check # _____________ Amt. Paid $ ____________

Date Payment Received ____________________

Registration Processed:_______ /_______ / _________

Confirmation Sent: _______ /_______ / _________

For TAAO Use Only

P 512-926-2511

F 512-926-2920

One course per form please

TAAO 2010 STATE CERTIFICATION COURSE REGISTRATION

PAYMENT

Read Before Completing Form

Mail completed form and payment to: TAAO • 1524 S. IH-35, #235 • Austin, TX 78704



Good News! We Can Eat Together Again at Conferences!Tracey L. Foster, JD, RPA, RTA, CTA

That’s right, thanks to the hard work and legal wrangling of one of our favorite law firms and Appraisal Districts, we can all now breathe a sigh of relief when the next round of conferences and elections get underway. You may recall earlier this year, the TDLR announced their version of the Property Tax Professional’s Code of Ethics. Much like our old BTPE Code of Ethics, the rules were similar but the language had been changed to “shorten and simply” the Code. As a result, however, many of us believed that the new wording had indeed changed the meaning of the Code, placing it in conflict with the Penal Code, the Election Code and, most importantly, stifling the ability of contractors and law firms to take their clients out to eat! The old BTPE Code section provided that, “I will not accept anything of value from any party other than my employer unless acceptance of something of value is totally unrelated to my performance of duties as an appraiser, assessor or collector.” After taking over the regulation of our profession, the TDLR re-wrote the Code into the Texas Administrative Code and changed the wording of Rule 2 to read that registrants must, “not accept anything of value from any party other than their employer as an appraiser, assessor, or collector.” A strict interpretation of this wording would indicate that contractors or law firms hired by taxing authorities or appraisal districts would be in violation if they took their clients to lunch or dinner, a long-standing tradition among property tax professionals. In addition, this language seemed to conflict with the Penal Code provision that allows for the acceptance of certain items so long as they are valued under $50.00. Finally, it also called into question whether an elected official running for re-election could accept legitimate campaign contributions as provided under the Election Code from someone other than their employer.

Earlier this year the TDLR issued a letter of explanation attempting to assure all that the underlying meaning of the rules had not changed, but they did nothing to officially correct the wording. The letter specifically addressed campaign contributions, but left any other type of benefit or gift open for interpretation. The concern remained that should the rule ever be strictly applied, many would be in violation. And the conflict between the new Code language and the Penal Code still existed. After calling the attention of the TDLR to the confusion between the Penal Code provision and the language of their Rule, the TDLR posted for public comment, a new version of Rule 2 that seems to clear up the confusion. It reads as follows:

“Registrants must:

(2) not accept or solicit any gift, favor, or service that might reasonably tend to influence the registrant in the discharge of official duties, with the following exceptions:

(A) a benefit conferred on account of kinship or personal, professional, or business relationship independent of the official status of the recipient;

(B) the benefit is used solely to defray the expenses that accrue in the performance of duties or activities in connection with the office which are nonreimbursable by the state or political subdivision; (C) a political contribution as defined by Title 15 of the Election Code;


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(D) an item with a value of less than $50, excluding cash or a negotiable instrument;

(E) food, lodging, transportation, or entertainment accepted as a guest. . .”

So, it appears that the language will be corrected and we can all rest easier. As of the writing of this article, the Committee had not yet met to recommend and accept the changes, but all indications are that they will. Those changes, once adopted, will put us as Property Tax Professionals, in a position even better than before. We will have clearer guidelines than in the past to help us make those ever-necessary ethical decisions. More importantly, we can all go out to eat together again!

Good News! Continued from page 22

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Chapter 94. Property Tax Professionalsby Dave Montoya, Program Specialist V

Chapter 94. Property Tax ProfessionalsProposal Filed: August 2, 2010 – To be published in the Texas Register: August 13, 2010Deadline for Public Comment: September 13, 2010

The Texas Department of Licensing and Regulation (“Department”) proposes the repeal of existing rules at 22 Texas Administrative Code, (“TAC”), Examining Boards, Part 27. Board of Tax Professional Examiners, Chapter 623, §§623.6 - 623.10 regarding Property Tax Professionals. The Department in a separate rulemaking action is proposing rules at 16 TAC, Chapter 94 that will replace the rules affected by the repeal. This repeal will take effect January 1, 2011.

House Bill 2447 (“HB 2447”), 81st Legislature, Regular Session, 2009, transferred the regulatory authority over the Property Tax Professional program (“PTP Program”) from the Board of Tax Professional Examiners (“BTPE”) to the Department. At the completion of this transfer, the previous board rules were repealed and replaced with rules under the authority of the Texas Occupations Code with the exception of the classification rules for registrants under 22 TAC Chapter 623, §§623.6 - 623.10. New classification standards were postponed for the completion of a Department-sponsored Education Summit open to industry participants and the public for input on the standards and improvement to them.

The repeal of the current rules allows for new rules to be adopted which consolidate all standards governing registrants under the Texas Occupations Code. It furthers the Department’s statutory charge to create classification standards for registrants under Texas Occupations Code, §1151.103. The proposed repeal was recommended by the Tax Professional Advisory Committee at its meeting on July 6, 2010.

William H. Kuntz, Jr., Executive Director, has determined that for the first five-year period the proposed repeal is in effect, there will be no direct cost to state or local government as a result of enforcing or administering the repeal.

Mr. Kuntz also has determined that for each year of the first five-year period the proposed repeal is in effect, the public benefit will be enhanced public protection by utilizing standards that best prepare uncertified registrants for potential assignments.

There is no anticipated adverse economic effect on small or micro-businesses or to persons who are required to comply with the proposed repeal.

Since the agency has determined that the proposed repeal will have no adverse economic effect on small or micro-businesses, preparation of an Economic Impact Statement and a Regulatory Flexibility Analysis, as detailed under Texas Government Code §2006.002, is not required.

Comments on the proposal may be submitted by mail to Caroline Jackson, Legal Assistant, General Counsel’s Office, Texas Department of Licensing and Regulation, P.O. Box 12157, Austin, Texas 78711, or by facsimile to (512) 475-3032, or electronically to . The deadline for comments is 30 days after publication in the Texas Register.

The repeal is proposed under the authority of the Occupations Code, Chapters 51 and 1151, which authorize the Texas Commission of Licensing and Regulation (“Commission”), the Department’s governing body, to repeal and adopt rules as necessary to implement these chapters and any other law establishing a program regulated by the Department.

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The statutory provisions affected by the proposed repeal are those set forth in Texas Occupations Code, Chapters 51 and 1511. No other statutes, articles, or codes are affected by the repeal.

§623.6. Classification of Registration.

§623.7. Field of Work.

§623.8. Qualifications for Certification as Registered Professional Appraiser (RPA).

§623.9. Qualifications for Certification as Registered Texas Assessor/Collector (RTA).

§623.10. Qualifications for Certification as Registered Texas Collector (RTC).

This agency hereby certifies that the proposal has been reviewed by legal counsel and found to be a valid exercise of the agency’s legal authority.

Filed with the Office of the Secretary of State, on August 2, 2010.

William H. Kuntz, Jr.Executive DirectorTexas Department of Licensing and Regulation

Chapter 94. Continued from page 24

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The Far West Texas Chapter of the Texas Association of Assessing Officers

is proud to announce that our own 3rd Year Trustee,

Norma Favela, has been elected as the Democratic Party’s candidate

for the El Paso County District Clerk’s office. She defeated incumbent Gilbert Sanchez in a landside runoff election 75%/25%.

Since there is no Republican challenger in the general election, Norma will be El Paso’s new County Clerk.

A TAAO Announcement

Our Chapter would like to congratulate Norma for her hard work and the results that she should have

expected when she entered the race.

We look forward to the positive changes Norma will bring to the County.

We are proud to have you on our team!

tan summer 2010

Documents

tan magazinethe magazine

directortan magazine

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cta region

taao annual conferencesunday

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texas association

greb education manager