(a) An appraisal district is established in each county.
(b) The district is responsible for appraising property in the district for ad valorem tax purposes of each taxing unit that imposes ad valorem taxes on property in the district.
(c) An appraisal district is a political subdivision of the state.
Amended by 1981 Tex. Laws (1st C.S.), p. 119, ch. 13, Secs. 12 & 13; amended by 1983 Tex. Laws, p. 4819, ch. 851, Sec. 1.
Cross References:
Changes in membership of board in a district, see Sec. 6.031.
Notes:
The elected county tax assessor-collector is not constitutionally required to appraise property within an appraisal district. Article VIII, Sec. 18, Tex. Const., separates appraisal from the assessing function of the county tax assessor-collector, and directs the legislature to provide for a single appraisal within each county. The appraisal districts are charged with responsibility for appraising taxable property. Wilson v. Galveston County Appraisal District, 713 S.W.2d 98 (Tex. 1986).
A central appraisal district is a "public agency" empowered by Health and Safety Code Chapter 771 to maintain information needed for the provisions of 9-1-1 emergency service in rural areas. This is an implied authorization because the appraisal district must cooperate with other local agencies that are maintaining this type of information. The appraisal district directors are immune from personal liability for information so retained. Letter Op. Tex. Att'y Gen. No. DM-95-035 (1995).
Appraisal districts begin appraisal of property with the 1982 tax year. Op. Tex. Att'y Gen. No. MW-126 (1980).
