The appraisal district is governed by a board of directors and is supported solely by payments from the district's taxing units. The board of directors of an appraisal district is required to develop a written plan in even-numbered years for the periodic reappraisal of all property within the appraisal district (Section 25.18). A public hearing is required to consider the proposed plan. The hearings, amendments, and final approval of the plan must be completed by September 15 in even-numbered years.
The board of directors appoints the chief appraiser and the appraisal review board. The chief appraiser is the chief administrator of the appraisal office and serves at the direction of the board. The appraisal district may not employ or contract with an individual or the spouse of an individual who is related to the chief appraiser. The appraisal district does not have the authority to contract with an independent contractor to perform the duties of the chief appraiser. |
