APPRAISAL DISTRICTS ESTABLISHED.
Tex. TAX Code § 6.01.
in effect(a) An appraisal district is established in each county.
(b) The district is responsible for appraising property in the district for ad valorem tax purposes of each taxing unit that imposes ad valorem taxes on property in the district.
(c) An appraisal district is a political subdivision of the state.
