The ARB's Role in the Property Tax System
The appraisal review board (ARB) is the judicial part of the system. The ARB is a separate body from the appraisal office and serves a different function. It hears and resolves disputes over appraisal matters. This is a very broad and important responsibility, but the ARB must be sensitive to its legal and practical limits.
First, the ARB only has authority over matters submitted to it. The ARB has no role in the day to day operations of the appraisal office or in appraising property.
Except where it is deciding a protest, challenge or a correction motion, the ARB has no authority to change a value or correct the appraisal records directly. In a challenge, it must order the chief appraiser to reappraise or correct the records related to the challenge. Only in resolving taxpayer protests can the ARB make changes or set a value on its own. Such a change only affects the property in question.
CAD Board of Directors
Scott Simpson Board Chairman
Ronald Coleman Secretary
Treva Jackson Tax Assessor/Collector
Cochran Central Appraisal District Taxing entities:
Cochran County Texas Whiteface CISD Morton ISD Sudan ISD CIty of Morton City of Whiteface Cochran County Memorial Hospital South Plains College High Plains Underground Water District
The Appraisal District Board of Directors Role in the Property Tax System
The local property tax system follows the principle of checks and balances. An appraisal district board of directors hires the chief appraiser, sets the budget and appoints the appraisal review board members.
The directors have no authority to set values or appraisal methods. The chief appraiser carries out the appraisal district's legal duties, hires the staff, makes the appraisals and operates the appraisal office.