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Item No. 7 <br />TO: Mayor, Mayor Pro -Tem & City Council <br />Grayson Path, City Manager <br />FROM: Gene Anderson, Finance Director <br />SUBJECT: 2021 APPRAISAL ROLL <br />DATE: August 9, 2021 <br />BACKGROUND: Article 26.04 of the Texas Property Tax Code requires the assessor for a taxing <br />unit to submit to the governing body the entity's appraisal roll showing the total appraised <br />(market), assessed, and taxable values of all property and the total taxable value of any new <br />property. It also requires the taxing unit's collector to certify an estimate of the collection rate. <br />This collection rate is based current tax roll collections plus all delinquent tax collections including <br />related penalties and interest. <br />STATUS OF ISSUE: The appraisal roll was received on July 24, 2021 from the Lamar County <br />Appraisal District. It is being presented to the Council on August 9, 2021 for information purposes. <br />BUDGET: N/A <br />RECOMMENDATION: No formal action is required. <br />