11-2011 certified appraisal roll for tax purposesCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Department:
Presented By:
Agenda Item No.:
7-18-2011
Council Date:
Finance
Gene Anderson
11.
7-25-2011
RECOMMENDED MOTION:
Motion to accept the Certified 2011 Appraisal Roll as determined by the Lamar County Appraisal District.
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, freeze adjusted value, frozen taxes, 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 2011 appraisal roll.
ACTION:
BUDGET INFO:
❑ Financial Report ❑ Minute Order
Expense
$NA
❑ Department Report Z Resolution
Budgeted Amt.
$NA
❑ Presentation ❑ Ordinance
yT'D Actual
$NA
❑ Public Hearing ❑ Other
Acct. Name
NA
Acct. Number
NA
FISCAL NOTES:
None
REVIEWED AND APPROVED BY:
Z Administration 0 City Clerk ❑ Community Development ❑ EMS/IT Z Finance ❑ Fire
❑ Municipal Court E Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris 68 Revised 2/04/08
DRAFT 1
S:attorney/reswork/current/appraisalroll7-25-11
RESOLUTION NO
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
ACKNOWLEDGING FORMAL RECEIPT OF THE 2011 CERTIFIED APPRAISAL ROLL FOR
TAX APPRAISAL PURPOSES; MAKING OTHER FINDINGS AND PROVISIONS RELATED
TO THE SUBJECT; AND DECLARING AN EFFECTIVE DATE.
WHEREAS, State law requires 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 2011 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 July 25,
2011 thereby establishing the basis for the City's 2011-2012 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 2011 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 officia12011
Certified Appraisal Roll for the City of Paris, Texas.
Section 3. This resolution shall be effective from and after its date of passage.
PASSED AND APPROVED this 25th day of July, 2011.
A.J. Hashmi, M.D., Mayor
ATTEST:
Janice Ellis, City Clerk
APPROVED AS TO FORM:
W. Kent McIlyar, City Attorney
69
CERTIFICATION OF THE 2011 APPRAISAL
ROLL FOR THE CITY OF PARIS, TEXAS
I, Gene 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 con
stitutes the
2011 appraisal roll for the City of Paris, Texas.
Certified Roll
Certified Roll
Change
2010
2011
Total Market Value $ 2,071,463,241
$
2,053,139,804
$
(18,323,437)
Total Assessed Value $ 2,042,846,936
$
2,026,130,982
$
(16,715,954)
Total Taxable Value $ 1,479,119,378
$
1,461,827,737
$
(17,291,641)
Freeze Adjusted Taxable Value $ 1,380,460,473
$
1,358,986,473
$
(21,474,000)
Frozen Taxes $ 475,493
$
494,189
$
18,696
Number of Accounts $ 16,074
$
16,053
$
(21)
Total Taxable Value
On New Property $ 17,279,830
$
3,268,180
$
(14,011,650)
X
EXHIBIT 70