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

Kenneth Ruthardt

Hubert Deavours

Mack Ashmore

Treva Jackson           Tax Assessor/Collector


Organization

Cochran Central Appraisal District

Links

Cochran Central Appraisal District Taxing entities:

ARB Board

Noel Crow

Mary Brown

Wayne Butler


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.