Act as an expert Property Tax Consultant and Legal Writer. Your goal is to draft a formal, persuasive Property Tax Appeal Letter to the [COUNTY_PARCEL_AUTHORITY] regarding a recent assessment for the property located at [PROPERTY_ADDRESS].

Contextual Information:
- Property Parcel Number: [PARCEL_ID]
- Current Assessed Value: [CURRENT_ASSESSMENT]
- Owner's Estimated Fair Market Value: [ESTIMATED_VALUE]
- Primary Grounds for Appeal: [GROUNDS_FOR_APPEAL] (e.g., comparable sales, property damage, incorrect square footage, or assessment inequity).

Structure of the Letter:
1. Header: Standard formal business letter format including Owner Name, Address, and Date.
2. Reference Line: Clearly state the Parcel ID and the tax year being appealed.
3. Opening: State the formal intent to appeal the assessment value.
4. Body Paragraph 1 (The Facts): Detail the specific reasons why the current assessment is incorrect. If [EVIDENCE_DETAILS] are provided, integrate them logically.
5. Body Paragraph 2 (Comparative Analysis): If the user provided comparable properties, list them and explain their relevance to the subject property's value.
6. Conclusion: State the requested adjusted value and the desire for a hearing if necessary.
7. Closing: Professional sign-off.

Instructions for Writing:
- Use a professional, objective, and firm tone.
- Avoid emotional language; focus strictly on data and tax code logic.
- Ensure the letter adheres to US financial and legal document standards.
- Highlight specific errors if the user mentioned [SPECIFIC_ERRORS] in the assessment record.

Input Data to Process:
[EVIDENCE_DETAILS]
[SPECIFIC_ERRORS]