Page 314 - Saginaw FY22 Adopted Annual Budget

TAX ROLL: The official list prepared by the Tax Assessor-Collector showing the amount of taxes levied
against each taxpayer or property.

TEXAS COMMISSION ON ENVIRONMENTAL QUALITY (TCEQ): Formerly known as Texas Natural
Resources Conservation Commission (TNRCC). The State agency that oversees pollution control laws.

TEXAS STEP: Located at Texas State University-San Marcos, as a part of the Department of Criminal
Justice in the College of Applied Arts, Texas Statewide Tobacco Education & Prevention (Texas STEP)
provides public awareness information on the tobacco laws, best practices and protocols to enforce the
laws, and ways to increase tobacco awareness at the local level. Aimed at reducing youth access to
tobacco products by eliminating the illegal sale of tobacco to children, this law provides for comprehensive
retailer education and inspections of retailers by law enforcement to ensure compliance. Texas STEP
provides training and technical assistance throughout the State of Texas. Participating law enforcement
agencies receive updates on the law, are provided strategies and curricula on compliance education, are
informed on the health consequences of youth tobacco use, are made aware of their legal reporting
responsibilities, and can receive in-service training on the enforcement protocols.

TEXPOOL: An investment service for public funds provided by the State. It offers local governments
the opportunity to join with the State of Texas and other public entities to get the highest earnings possible
on public money under the safest conditions.

TOTAL SUSPENDED SOLIDS (TSS): Solids that have not been broken down by organisms. An
indication of wastewater strength.

TRANSMISSION SYSTEM: A system of large water lines which transport large quantities of water from
one area to another.
TRE-TAX RATE EQUIVALENT: The method of calculating the financial impact of alternate funding
sources in terms of pennies on the tax rate. It helps you determine how much you would need to add or
delete from the tax rate to fund the budget.

TRUTH-IN-TAXATION (TNT): The Texas Constitution and Property Tax Code require taxing units to
comply with certain steps in adopting their tax rates. These truth-in-taxation laws have two purposes.
They are to make taxpayers aware of tax rate proposals and to allow taxpayers, in certain cases, to roll
back or limit a tax increase. Property owners have the right to know of increases in their properties’
appraised value and to be notified of the estimated taxes that could result from the new value. A City
must publish its effective and rollback tax rates before adopting an actual tax rate. They must publish
special notices and hold two public hearings before adopting a tax rate that exceeds the lower of the
rollback rate or the effective tax rate. If a taxing unit adopts a rate that exceeds the rollback rate, voters
may petition for an election to limit the rate to the rollback rate.

TWO IN/TWO OUT: Guideline established by the Texas Commission on Fire Protection requiring that
no less than a team of two firefighters can enter a burning building or structure. In addition, there must
be at least two additional firefighters outside the building in full protective gear that can immediately enter
the building to rescue the entry team in the event they become trapped.

UNDESIGNATED SURPLUS: Excess fund balance that has not been designated to a particular
expense. The Council reviews the undesignated surplus during budget preparation. This is mainly used
for one time capital outlay purchases.

W/WW: Water and Wastewater.

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