08 Motion to approve a resolution accepting the Certified 2008 Appraisal Roll as determined by the LCADauamittal liate:
7-29-2008
Council Date:
8-11-2008
KECOMMENDED MOTION:
Motion to approve a
determined by the Lamar
POLICY ISSUE(S):
Fiscal Management
Background:
Article 26.04 of the Texas Property Tax Code requires that the Tax Assessor for each
taxing jurisdiction certify to the governing body the appraisal roll for upcoming year.
This certification provides total market value, total assessed value, total taxable value,
number of taxed properties, and the taxable value on new property appearing for the first
time on the appraisal roll. This information is provided to the City each year by the
appraisal district. For comparison purposes, I have listed the values from last year's
certification.
No action is required by the Council other than to receive the information.
BOARD/COMMISSION RECOMMENDATION:
NONE
EXHIBITS:
Resolution and Certification of the 2008 appraisal roll.
ACTION:
❑ Financial Report ~ Minute Order
❑ Department Report Z Resolution
❑ Presentation El Ordinance
❑ Public Hearing ❑ Other
FISCAL NOTES:
None
BUDGET INFO:
r.xpense $NA
Budgeted Amt.
$NA
YTD Actual
$NA
Acct. Name
NA
Acct. Number
NA
REVIEWED AND APPROVED BY:
Z Administration Z City Clerk ❑ Community Development ❑ EMS/IT
❑ Municipal Court Z Legal E] Library F] Police ❑ Eng./Public Works
Z Finance
❑ Utilities
❑ Fire
CITY COUNCIL AGENDA ITEM BRIEFING SHEET
Originating Department: Presented By: Agenda Item No.:
Finance
Gene Anderson
8.
resolution accepting the Certified 2008 Appraisal Roll as
County Appraisal District
City of Paris ~
" n ~JI~~~ ~.t s Revised 2/04/08
DRAFT
Attorney\reswork\current\Tax Roll Receipt Resolution 2008-2009
RESOLUTION N0.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
ACKNOWLEDGING FORMAL RECEIPT OF THE 2008 CERTIFIED
APPRAISAL ROLL FOR TAX APPRAISAL PURPOSES; MAKING OTHER
FINDINGS AND PROVISIONS RELATED TO THE SUBJECT; AND
DECLARING AN EFFECTIVE DATE.
WHEREAS, State law obligates the chief appraiser of each appraisal district to
certify an official tax roll to the taxing units within the appraisal district's jurisdiction; and,
WHEREAS, in accordance with said State law, the Chief Appraiser for the Lamar
County Appraisal District has presented to the City of Paris a Certified 2008 Appraisal Roll
listing property taxable by the City of Paris as the official appraisal roll for the City of Paris
as attested thereto by the Chief Appraiser; and,
WHEREAS, the City Finance Officer, as the Tax Assessor/Collector for the City of
Paris has reviewed and certified the same appraisal roll to the City Council for approval and
acceptance on August 11, 2008 thereby establishing the basis for the City's 2008-2009
Budget and the assessed tax revenue anticipated in support of said budget;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
PARIS, TEXAS:
Section 1. That the findings set out in the preamble to this resolution are hereby
in all things approved.
Section 2. That the 2008 Appraisal Roll, as certified by the Finance Director of the
City of Paris, in his role as Tax Assessor/Collector for the City of Paris, and as previously
certified to the City of Paris by the Chief Appraiser of the Lamar County Appraisal District, a
copy of which such certification is hereby attached hereto as Exhibit A, be, and the same is
hereby, acknowledged and received as the officia12008 Certified Appraisal Roll for the City
of Paris, Texas.
Section 3. That this resolution shall be effective from and after its date of passage.
PASSED AND APPROVED this 11th day of August, 2008.
Jesse James Freelen, Mayor
- 000059
ATTEST:
Janice Ellis, City Clerk
APPROVED AS TO FORM:
W. Kent McIlyar, City Attorney
CERTIFICATION OF THE 2008 APPRAISAL
ROLL FOR THE CITY OF PARIS, TEXAS
I, W. E. Anderson, Tax Assessor for the City of Paris, in accordance with Article 26.04
of the Texas Property Tax Code do solemnly swear that the following constitutes the
2008 appraisal roll for the City of Paris, Texas.
Certified Roll Certified Roll Change
2007 2008
Total Market Value
$
1,854,972,585
$
2,031,743,675
$
176,771,090
Total Assessed Value
$
1,837,561,487
$
1,988,244,335
$
151,682,848
Total Taxable Value
$
1,419,106,196
$
1,486,477,991
$
67,371,795
Number of Accounts
$
16,121
$
15,990
$
(131)
Total Taxable Value
On New Property
$
31,225,400
$
9,936,440
$
(21,288,960)
At the date of certification there were properties taxable at $22,944,978 still under ARB review.
This value Is not included in the numbers above.
- 01W'P61