This year marks 250 years of American independence. One of the key issues leading to the establishment of the United States as a sovereign nation was the battle over taxation without adequate representation.
In 1764, Parliament passed the Sugar Act, which increased tax collections on molasses being imported to North America from the West Indies. In response, Samuel Adams — future delegate to the Continental Congress and eventual governor of Massachusetts — famously warned that taxing citizens without legal representation reduces them from “the character of free subjects to the miserable state of tributary slaves.”
That sentiment was eventually captured by the phrase “no taxation without representation,” and it has endured as a key principle of the American political system.
On this 250th anniversary of American independence, we find ourselves in a battle over taxation without fair and adequate representation right here in Amarillo.
As some of you may know, the Potter-Randall Appraisal District (PRAD) is the only appraisal district in Texas that operates in a joint capacity. Yes, there are two distinct legal entities, but both have contracted to operate as one unit of governance. For decades, the Potter County Appraisal District Board of Directors and the Randall County Appraisal District Board of Directors have met and operated the district jointly. However, citizens recently brought an issue to the attention of the district’s leadership — and subsequently, to the boards’ attorneys — that has completely changed the game.
The interlocal agreement signed between the two counties forming the joint district in 1987 distributed the sole authority to vote on matters related to the board’s budget and governance to the Randall County board. Potter County’s board has no voting power under the agreement, other than the power to appoint its own appraisal review board, which is required under the Texas Tax Code. Beyond that one privilege, Potter County lacks any power to vote.
Now, I want you to think about what this means. Potter County taxpayers have been funding their taxing units through property and sales taxes for decades, and your taxing units have subsequently been paying PRAD to conduct appraisal services. However, you have not been getting the representation you are entitled to under the law, because a 40-year-old contract signed by prior representatives effectively signed away your right to a voice.
Under the Texas Tax Code, an appraisal board’s authority is strictly defined by statute. While the Code permits a board to contract with another county for appraisal services, it contains no provision allowing a board to abdicate or delegate its core governance and voting duties to another county. Furthermore, stripping Potter County of its vote runs entirely counter to the clear intent of the Texas Legislature, which has consistently passed reforms to increase taxpayer accountability and oversight on local appraisal boards.
The contract apparently had not been reviewed in decades until a group of citizens sought it out and brought it to light. Legal counsel has since noted that this 1987 agreement contains clear conflicts with state law, rendering its voting structure legally unenforceable. We owe a debt of gratitude to the taxpayers who found this contract for helping us correct this matter before our county incurred any further legal liability.
While district leadership has made it clear they have historically operated under the impression that both counties had equal weight, a gentleman’s agreement is not a legal safeguard. At our most recent joint meeting, Randall County’s representatives attempted to push the bounds of this contract language. One board member from Randall County attempted to advance a vote despite a “no” vote from Potter. They called Potter’s bluff, and according to district leaders, the vote would have gone through despite our objection. Thankfully, a few board members from Randall decided to walk back the vote. But it proved that we cannot protect our citizens’ financial interests with a handshake agreement that fails the moment a real disagreement arises.
So that brings us to now. Both counties’ respective boards of directors are in the process of hiring attorneys so that we may renegotiate the interlocal agreement and clear up this matter once and for all.
I’ve heard a lot of anxiety in the community — including from some elected officials — that this renegotiation is aimed at splitting up PRAD, resulting in a major impact to our taxpayers. That couldn’t be further from the truth. While I can’t speak for everyone, I don’t believe anyone on the Potter County board wants the appraisal district to split up, nor is anyone advocating for that as a basis for this contract renegotiation.
Ensuring legal voting parity does not require splitting the district. But even if opponents of reform forced a separation, Potter County’s proportional financial interest in the district’s joint assets is legally protected. This renegotiation is about securing our voice, not spending taxpayer dollars.
Correcting a 40-year-old error naturally creates short-term friction. But structural clarity and compliance with Texas law is the only path to long-term stability for our local government and our taxpayers.
So, rest easy, Potter County. I am confident we will get you the representation you deserve as part of this contract renegotiation. I was elected to fight for you, and I will always fight for you.
Thomas Warren is the Potter County Tax Assessor-Collector and a member of the Potter County Appraisal District Board of Directors. He’s also a 3L at St. Mary’s University School of Law.
This article originally appeared on Amarillo Globe-News: PRAD’s future: Our contract renegotiation and why it matters | OPINION
Reporting by By Thomas Warren, Special to the Amarillo Globe-News / Amarillo Globe-News
USA TODAY Network via Reuters Connect
By Thomas Warren, Special to the Amarillo Globe-News | USA TODAY Network
