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CITY OF LA PORTE, TEXAS <br />NOTES TO THE FINANCIAL STATEMENTS (continued) <br />Note 4 – Receivables <br />Amounts recorded as receivables as of for the government’s individual major and non-major funds, <br />including the applicable allowance for uncollectible accounts, are as follows: <br />Governmental Funds: <br />Proprietary Funds: <br />Airport Internal <br />Utility Fund LPAWAFundService FundsTotal <br />Receivables <br /> <br />Accounts <br />$ 184,1111,012,978$ 2,342$ 120,556$ 1,319,987$ <br />Interest <br /> 993975 125 2,182 4,275 <br />Other <br /> -1,159 - - 1,159 <br />Allowance for <br /> <br />Uncollectibles <br /> -(22,836) - - (22,836) <br />$ 185,104992,276$ 2,467$ 122,738$ 1,302,585$ <br />Property taxes are levied by October 1 in conformity with Subtitle E, Texas Property Tax Code. Taxes are <br />due on receipt of the tax bill and are delinquent if not paid before February 1 of the year following the <br />year in which imposed. On January 1 of each year, a tax lien attaches to property to secure the payment of <br />all taxes, penalties, and interest ultimately imposed. The Harris County Central Appraisal District <br />("HCCAD") establishes appraised values. Taxes are levied by the City Council based on the appraised <br />values and operating needs of the City. <br />35 <br /> <br />