| In particular, the Chief Appraiser has the authority and responsibility to hire, terminate, compensate and supervise the Appraisal District staff. The Chief Appraiser is the approving authority for all the District’s employees, for all pay roll and for any changes under the provisions of these policies, the classifications and pay plans, and the approved annual budget.The Web County Appraisal District encompasses the same territory as Webb County. The District is responsible for discovering, listing, and appraising every item of taxable property within that territory. Currently, the District maintains an appraisal roll listing taxable property and is the state’s sixth largest county. Every year, the District’s property and its value, called the appraisal roll, is given to each local government (taxing unit) within its territory that levies property taxes. Examples of such local governments are Webb County, several cities, independent school districts, junior college district, and special purpose entities. The law requires that WCAD appraise property in relation to its January 1 market value, and that its appraisal be equal and uniform. When all the taxable property is properly appraised on the market value standard, the burden of taxation is fairly allocated among property owners.
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