In Harris County Appraisal District v. United Investors Realty Trust, 47 S.W.3d 648 (Tex. App.--Houston [14th Dist.] 2001, pet. denied), the parties relied upon values of comparable properties taken from the appraisal district's tax rolls, but they made adjustments for location, traffic, access, age, and depreciation. The Fourteenth Court of Appeals held that a protest alleging only that the appraised value is not uniform and equal does not require independent proof of the market value of the comparable properties. Id. at 653. The court explained that the tax rolls could be used to determine value, with "the only independent analysis required [being] adjusting the appraised values to put the properties on equal footing." Id.