Polk County Appraisal District
Appraisal Standards Review Follow-Up Report
March 27, 2009
The Honorable Marion Smith, Board Chairman
Ms. Carolyn Fears Allen, Chief Appraiser
Polk County Appraisal District
114 Matthews St.
Livingston, Texas 77351-3425
Dear Chairman Smith and Chief Appraiser Allen:
This letter constitutes the Comptroller’s follow-up report of the Appraisal Standards Review (ASR)
of Polk County Appraisal District (Polk CAD) originally released in July 2008. We commend the cooperation of Polk CAD’s board, chief appraiser and staff in conducting this follow-up review.
CADs play an integral part in setting property values because they have the statutory responsibility for determining local property values, in turn affecting funding to public schools — a critical part of the state’s tax and education policies.
The ASR made six recommendations to help Polk CAD achieve accurate local value in the annual Property Value Study and improve operations. We have reviewed the implementation of the recommendations and have concluded that Polk CAD has completed implementing the recommendations and is therefore in compliance with Property Tax Code Section 5.102.
This letter is available on our Window on State GovernmentWeb site at www.window.state.tx.us/taxinfo/proptax/cadreports/asr/polk01/.
I hope this information is helpful. Please let us know if we can be of any further assistance.
Sincerely,
Susan Combs
cc: Superintendent and Board of Trustees, Big Sandy Independent School District; Goodrich
Independent School District; Corrigan-Camden Independent School District; Leggett Independent
School District; Livingston Independent School District; Onalaska Independent School District;
Woodville Independent School District; and Chester Independent School District
Polk CAD Board of Directors