ORDLh NU. ~771VJ
AF'F'fdC1VHL. TO FIEr`af'F'I~2f-IIEiE=
F=LCICII} I}4ahifiL~E'D F:'ROf='I::f2"fY
Cln this ti-~e r%L-h ijay of p~_ty~.tst, c~Z~Q~cy upon motion mat..le t.ay
Commissioner Leta, secondctd by Commissioner- 8riffin, the Ci.a~.trt
unanimously approved by a vote of 4-IZ~-~, 'Lo a~_rthori;_e ~ht7c
reappraisal i]f pr-uioer•t'y p~_trsuan'b 'to Sertiuuii ~ci,J.4:ic ~~.nder the
lax Code.
COMMISSIONERS' COURT AGENDA REQUEST
PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE
REVIEWED BY THE COURT.
MADE BY: Fred He ~ i ! OFFICE:
MEETING DATE: August 26, 2002
SUBJECT: (PLEASE BE SPECIFIC)
TIME PREFERRED:
Consider and discuss requesting Kerr Central Appraisal District to reappraise property damaged in
flood.
EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON)
NAME OF PERSON ADDRESSING THE COURT:
ESTIMATED LENGTH OF PRESENTATION:
IF PERSONNEL MATTER -NAME OF EMPLOYEE:
County Judge
County Judge
Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter
551 and 552, Government Code, is as follows:
Meeting scheduled for Mondays:
THIS REQUEST RECEIVED BY:
THIS REQUEST RECEIVED ON:
5:00 P.M. previous Tuesday.

All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been
prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be
appreciated and contribute towazds you request being addressed at the eazliest opportunity. See Agenda Request Rules
Adopted by Commissioners' Court.
Tax Code
Sec.23.O2 ---_"-
02. ReapPr~~ of Property Damaged ~ Natural
Sec. 23. Disaster Area. an] or
(al ~e governing body of a taxing unit that is located p Y
entirely inside an area declared to be ra sal rof all pr°perty
by the governor may authorize ceapp
damaged in the disaster ac its market value immediately
after the disaster. reappraisal pursuant to this
Cb) If a taxing unit authorizes a fete the reappraisal as
section, the appraisal office shall comp
raisal office shall include ° aired
soon as practicable. The app to other information req
appraisal records, m addition
or authorized by law:
f1) the date of the dalueeof the propenY after the disaster
C2) the appraised
and all taxing units
l3) if the reappraisal is not authonap d dication of the taxie
which the property' is located, hes.
units to which the reappraisal app
taxing unit that authorizes a reappraisal under this secti
a the appraisal district all the costs of making
(c) A rovfde for the
must p Y or more taxing units P
reappraisal. If two territory, each shall share the costs
in the proportion the
reappraisal in the same in the
of the reappraisal m that territosed in chat territory
total dollar amount of taxes imp im osed
preceding year bears to the total dollar amount of rase
all units providing for reappraisal of that territory P
in the preceding year. raised as
(d) 1{ property, damaged in a natural disaster lsshallpprovide for
provided by this section, the governing body
the taxes on the propenY f°r the year in which the
prorating 'orated, taxes due on the
ro erty
disaster occurred. IE the taxes ace oar are mukiplied by
property are determined as folll of that y xes on the.p P
based on its value on January
a frac[ion, the denominator °f °`rs'before the date the disaster
ro erty based on i[s reappraised
of which is the number of day
occurred; the taxes on taefpract on' the denominator of which
value are muhiplied by in the year;
is 365 and the numerator of which is the number of Ys,
including the date the disaster occurred, remaining -
February 2000

al and Assessment
ppprais
and the rotal of the two amounts is the amount of taxes on
the property for the year.
ch. 13, Sec 57; amended by 1983
(el Repealed fn 1983
Added bS 1981 "Iex. taws C1st CS.), P~ 136,
Tex. Laws. P. 4829, ch. 851. Sec 28.
[Secs. 23.03 to 2310 resen'ed for expansion]
Subchapter B. Special Appraisal Provisions
ental Action that Cpnstihftes Taicing•
S~• 23.11• C,overnm the e$ect of a gov'emmental action
as detemtined in a suit
In appraising private real ptoE~~' shall
of rfvate seal proPem'G°vemment code,
on the market value P ter 2007,
the chief appraiser in determining the
or contested case filed under Chap
be taken into conside ioior~Y
market value of the p P Sec. 3.
Added by 1995 Tex. Laws, P~ 3271, ch. 517,
Cass References' see Sec. 1.04(7)
Definition of rnarket value, see Sec. 2381
n raisal generally,
Property aPP
12.Inventory Sections 23.121, 23.tz41, 23.124, and
Sea 23• is the price for whtch
~a7 Except as provided by of an inventory
unit to a purchaser who would continue the
23127 the market value co orry
it would sell as a shall include residential teal p P
business. An inventory ied as a residence and is held Eor
rovided that
which has never been occuP ied, is not leased
sale in the ordinary course °fremaa s u occupss, p
1 real property
F
the restdenand p
or rented roduces no income. rocedures Eor the
raiser shall establoifhnPentory for taxation.
~) The chief app raisal the procedures,
equitable and uniform aPP
In conjunction with dle establishment of
raiser shall: one procedure for the
the chief aPP
Cl) establish, publish, and adhes~fto opera' held in im•entory
uantiry P or character of the
determinationa ~o the kind, nature, d
,4
4~,
x.
without regar rising the inventory; an
property comp
223 ~,
February 20W
g DUE TO THE FLOOD OF ,3ULY 2002
REVENUE LOS
JECTED Total Loss
R COUNTY PRO + Lana fmP
KER Totat Yaiue Total Loss Imp $748,622 $ 629,695
Total Land 12,355,278 $0
Total turps 840,872 $ $0
$10,514?I~ $1' 533,838 629 695
R~rdential 626,b81 $ 2' $748,622 $
$1,907,357 $ $14,889,116
Commenoal b21,763 $2,467,353
Totals $12'
LOSS Rev• Loss $ 1,172
Loss $23.111
Total Imp Loss Rev. 2b,283
tipo%ImP Rev, Loss $
Wort Gass
o Loss Rev. Loss
50 !o Imp itnin the city limits.
Rev. Loss s -< - ernes affected w es not allow for
25°h Imp Low rox 350 prop used and do usted values are
ille. There are aPP roPeft~es Tax Code the adl
Rev Loss ~ city of Kerrv Market value of p PropedY stantial or total loss and
~-p°jo imp Loss tied by the loss. to the Texas the city as sub 1 172 for the six
ction was suPP m estimatin8 revenue s of
,n this proje o as used According een identified by a revenue los err County's
used t 3721 low and not tend value Is used. ernes nave b and represent witnin K
Tne information fined tax rate o five of these prop of $623,073 pity limits and
The 2001 comb rovements oniYdisaster Twenty- rpVement value Kerrv;lie
Values for imp pf the an imp tside of the
exemptions. to of occurance ropedies hav eriY affected that ties ou
from the da the city These P other prop
prorated puts by
are subject to This Projection does not include
month period.
t~oundaries.
Sec. 23.02. Reappraisal of Property Damaged in Natural Disaster Area.
(a) The goveming body of a taxing unit that is located partly or entirely inside an area
declared to be a natural disaster area by the governor may authorize reappraisal of
all property damaged in the disaster at its market value immediately after the
disaster.
(b) If a taxing unit authorizes a reappraisal pursuant to this section, the appraisal office
shall complete the reappraisal as soon as practicable. The appraisal office shall include
on the appraisal records, in addition to other information required or authorized by law:
(1) the date of the disaster;
(2) the appraised value of the property after the disaster; and
(3) if the reappraisal is not authorized by all taxing units in which the property is
located, an indication of the taxing units to which the reappraisal applies.
(c) A taxing unit that authorizes a reappraisal under this section must pay the appraisal
district all the costs of making the reappraisal. If two or more taxing units provide for the
reappraisal in the same territory, each shall share the costs of the reappraisal in that
territory in the proportion the total dollar amount of taxes imposed in that territory in the
preceding year bears to the total dollar amount of taxes all units providing for reappraisal
of that territory imposed in the preceding year.
(d) If property damaged in a natural disaster is reappraised as provided by this section,
the goveming body shall provide for prorating the taxes on the property for the year in
which the disaster occurred. If the taxes are prorated, taxes due on the property are
detennined as follows: the taxes on the property based on its value on January 1 of that
year are multiplied by a fraction, the denominator of which is 365 and the numerator of
which is the number of days before the date the disaster occurred; the taxes on the
property based on its reappraised value are multiplied by a fraction, the denominator of
which is 365 and the numerator of which is the number of days, including the date the
disaster occurred, remaining in the year; and the total of the two amounts is the amount
of taxes on the property for the year.