The ARB reviews appraisal records and hears protests and challenges regarding the records. ARB members may not serve on the appraisal district board or be employees or officers of the state comptroller's office, the appraisal district, or a taxing unit. In counties with populations of more than 125,000, according to the most recent census, the board must appoint a taxpayer liaison officer. That officer serves at the pleasure of the board and administers the public access functions required by the Property Tax Code. The liaison officer may provide information and materials designed to assist property owners in understanding the appraisal process and protest procedures and reports to the board at each meeting on all written complaints filed with the board that the board has authority to resolve.
Clear policies are essential to the smooth operation of an appraisal district.
Some policies respond to legal requirements in the Property Tax Code, such as a policy for procedures at budget hearings. Contractual agreements are an important part of appraisal district operation. Through contracts, the district may get appraisal services, computer services, legal services, certain supplies, bank services, maps, and aerial photography. Many contractual activities require competitive bidding. It also requires a district to post notice of the contract in a newspaper of general circulation in the district, or at the district's office if there is no such newspaper.