To whom must the chief appraiser submit a report of changes made to the appraisal roll that affect tax liability?

The correct answer is that the chief appraiser must submit a report of changes made to the appraisal roll that affect tax liability to the appraisal review board and the board of directors. This requirement is rooted in the need for transparency and oversight in the property tax appraisal process.

When changes are made to the appraisal roll, it is essential for both the appraisal review board and the board of directors to be informed. The appraisal review board is responsible for ensuring that property values are assessed fairly and accurately, and it has the authority to review and challenge appraisals. The board of directors oversees the operations of the appraisal district, including the administration of property tax laws and policies.

These entities play pivotal roles in the property tax system, and their involvement helps maintain accountability and integrity in the appraisal process. By reporting changes to them, the chief appraiser ensures that there is a systematic review of property values and that any adjustments are justified and transparent to the taxing entities and property owners.