Appraisal districts are established in each county and are responsible for appraising property in the district for ad valorem tax purposes. Appraisal districts appraise property for all taxing units in the district. Each appraisal district is governed by a BOARD OF DIRECTORS elected by participating taxing units.
The appraisal district BOARD OF DIRECTORS is the governing body of the appraisal district. Board members select the chief appraiser, adopt the annual district budget, appoint an ARB, and make sure that the district follows policies and procedures set by law. The board does not appraise property or make decisions that affect the appraisal records.
Each appraisal district board of directors also appoints an appraisal review board or ARB. The appraisal review board hears property owner protests, taxing unit challenges, and correction motions, and approves the records to create the district's appraisal roll.
(This information provided by the Smith County Appraisal District)