are right now thank you we understand that you have also talked about dividing your time we krishi that in advance of the argument and so then this to the wire if you're ready you may proceed why are you taking the position that you are that i am one that did they need to give notice and that they didn't they didn't give notice when attacks like it did not exceed one hundred five percent of the previous somebody has to speak for the taxing district i haven't seen anybody i haven't seen any tax taxing district or say you know if you say we're not going to do this i mean somebody has to speak for them who can't speak for them would you rather these days speak from their vote public record if they demonstrate that then it's not going to exceed one hundred five percent and i think it was the day township did so twenty days prior to the doctrine of the levees but you're saying that wasn't public is hearing if it's in excess of five percent i mean if you read the legislative intent which we have to follow the legislative intent i mean i don't know if you can shed any  the opportunity for a hearing with respect to the tax law he wants it exceeds five percent of the previous year and that's the only time that the tax payers need to be advised increased is in excess that's what the legislature same well you're on i don't i would respectfully disagree i think with the legislating or might my reading of what the legislature steps i would respectfully disagree with your reading i think what the legislature is saying is that on the truth  taxation process that the taxpayers should be able to get involved and know exactly what the taxing districts are doing with regards to the property taxes imposed upon them  taxes districts to have to buy every time they decide what the higher taxation is going to be and you think the basis behind the hundred five percent is to some what it via the taxes in october of the year in question the any act supervisor announced that the board would be adopting a tax levy for the district that was a respectfully your honor i would say that the estimate is required by the statute needs to be voted on by the taxing district you know whether that's informing through minutes whether this through a resolution whatever those undisputed facts revealed that lake county did not propose a levy that would raise revenue by more than five percent over the revenue the prior two generated and how how did that happen because they followed eighteen ten county le says what county should do when it is two and these are the words of the statute determine the amount of county taxes to be levied for all purposes determine the amount of taxes to be levied during the period greater or less than in the year if you agenda beginning in the middle of the summer leading up to its september meeting which was adjourned each month september and october with the wedding being adopted in november there is the county's determination period there not an extra judicial or extra legislative requirement that the document itself has to be called a determination that is the upshot of what counsel suggests he's entirely incorrect administrator to evaluate the needs of the county or budgetary needs and then you present that budget to the members think it goes through can be processed through half in a through line judicial and then it is ultimately presented to the board itself who then the question becomes does it true that taxation even apply the answer is clearly obviously and without question no it does not it only examiners it well except for the twenty days for the  previous the prior time for the time prior to the actual adoption there has to be some indication that is it that the act applies we say doesn't buy if you read fifty six the legislature very kindly in this one particular act made it simple for the reader they tell you the legislative purpose the purpose of this law for referring to truth in texas he is to require taxing districts to disclose by publication of the food a public hearing on taxes to be levied for all purposes that's the budget they are determining the mount of money necessary to operate the government there's no dispute here that these documents are all public available publicly available at every we are a county and we are operating under eighteen ten he's making a joke in an assumption the truth in taxation applies without first understanding what the facts are you can't make that that's not how you have to first know your facts he does he what it was he's asking you to do something extra legislatively which is say there needs to be a piece of paper or something that he can point to the budget that is called terminations that is nowhere within any act it is not within circumstances and by the way while you're there reading the requirement that doesn't exist read a requirement that says a determination has to take can't has to be something i say is it has to take into some some form that i say it should i do not have an opportunity at this point to go through my sanctions are asking that we don't talk that we ask the court to render sanctions in this case and i will leave that if counsel has time to argue we have the same district commissioner is the old elected official he has the authority to decide that every basically every aspect of how he operates he made the same us today said it was going to be one to two dollars more we believe that much more than two dollars more per each household units of the meeting are or are open to the public correct yes or the actually jennifer the meeting is published in anticipation of the meeting it has to be yes and this is an open meeting where there is a forum that people can address public companies require their real dating yes and last but not least was there any objection not by the township road district because it's just sometimes there are documents that are attached it might be required to be against is the last year's budget attached or last year's levy attached or was it in this case  than one hundred five percent and we actually do with dr alessio over one hundred five percent section eight hundred eighty five allows you to cure that deficiency through publishing an additional notice so to say that you can fail to comply with a notice provisions if you think that a township could issue a press release saying this is our estimates and it isn't in the end it's flat it's the fact that you think there would be anything prohibiting then estimate to call for the truth attestation act is the amount of money that they need to text their residence from and the whole idea is in order to meet their budget partially yes their budget changes from year to year and it and it talks about not an estimate but he determination to determine the amount of county taxes to be left he writes why can't i except that is the responsibility of the county and our conversation because on section eight processes is different than if you read it as a whole this is more specific and specific controls over the general i don't think the feds by any mean bad faith then you know the county the county gave us