R-2004-14 adopt 2004 appraisal roll

Browse Search

071 . Harris~ounty Appraisal District 2800.h Loop West, Houston, Texas Telephone: (713) 812-5800 Information Center: (713)957-7800 MIIlllng Add,ess: OFFICE OF CHIEF APPRAISER '='.0. Box 920975 .ouston, TX 77292-0975 AUGUST 9, 2004 MS KATHERINE POWELL ASSESSOR COLLECTOR CITY OF LA PORTE POBOX 1849 LA PORTE TX 77572-1849 DEAR MS. POWELL: On August 6, 2004, the Appraisal Review Board (ARB) approved the 2004 appraisal records under Sec. 41.12, Tax Code. These records, as approved, constitute this year's appraisal roll for the Harris County Appraisal District. Following approval, pursuant to Section 26.01 of the code, the chief appraiser certifies to each taxing unit that part of the approved 2004 appraisal roll that contains properties taxable by the unit. My certification for your unit is enclosed. The official certification document lists the total appraised value and total taxable value of all approved accounts included on your certified roll. Additionally, it provides the appraisal district's estimate of the taxable value that will be assigned to accounts in your unit currently under protest, and not on the certified roll, if the owners' claims are upheld by the appraisal review board. These accounts are listed on the paper hard copy of your roll with a flag of "HTS" and a value of "0", but are not included on your certified appraisal roll tape. Finally, as required by Sec. 26.01 (d), Tax Code, the estimated values of properties that are known to the appraisal district, but are not yet on your certified roll or under protest, are summarized on the A V2800 form included in your certification packet. See lines 13-16 of the AV2800 report for this information. Approved & Certified Acmunfs Approved accounts on your certified roll include those on which no protest was filed, those on which a late protest was filed "without good cause" as determined by the ARB, and those on which a timely filed or "good cause" late protest has been determined. Uncertified Acmunfs Your certified roll does not include the value of accounts still under protest (HTS); accounts on PTS on which the valuation is incomplete and notices have not been mailed; and properties in the OTHER category which are accounts that are ready to notice and those which were recently noticed and on which the 30-day protest period has not elapsed. As noted above, the estimated values applicable to these accounts are summarized on lines 13-16 of the AV2800 report. Final certified values for properties in these categories will be included in later supplemental rolls as required by Sec. 25.23, Tax Code. Your certification package also contains a report titled "UNCERTIFIED" which summarizes by state property class the appraised and taxable values of all uncertified accounts. It is important to note that the total value shown on page 2 of this report differs from the taxable value shown for un certified accounts on page 5 of the report titled "CERTIFIED TO DATE." The reason for this difference is that uncertified values on the "CERTIFIED TO DATE" report are reduced by substituting the owners opinion of value and/or estimated CEJlT02 1tEV':.8 08-05-04 PC.CSH