A Texas appraisal district has the responsibility to appraise taxable property for ad valorem tax purposes. Each taxing unit uses the appraised values to impose their ad valorem taxes on property within the appraisal district. An appraisal district is established in each county and it is a political subdivision of the state. It is subject to the same requirements as a municipality.
The appraisal district is governed by a board of directors and is supported solely by payments from the district's taxing units. The appraisal district board of directors appoints and directs the chief appraiser.
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