When appraising property that overlaps multiple appraisal districts, what is the chief appraisers' primary responsibility?

The primary responsibility of the chief appraisers when dealing with property that spans multiple appraisal districts is to ensure that all portions of the property are appraised at market value as a whole. This is essential for maintaining uniformity and equity in property taxation, as ensuring that the entirety of the property is evaluated effectively prevents disparities in taxation rates that might arise from varying appraisal methods in different districts.

When multiple appraisal districts are involved, it is critical that the chief appraiser coordinates the appraisals to reflect a consolidated value that accurately represents the entire property, rather than evaluating segments in isolation. This approach not only upholds fairness in how property taxes are calculated but also aligns with the broader principles of property appraisal, which aim to assess properties based on their overall value rather than piecemeal evaluations that could lead to distorted tax liabilities.

In this context, it’s important to recognize the implications of the other options. Independent appraisal without coordination might lead to inconsistent valuations across different districts. Delaying appraisals until boundaries are redefined could hinder timely tax assessments, and assessing higher taxes on the portion within the unit's boundaries ignores the necessity of fair market valuation for the entirety of the property. Thus, ensuring that all portions are appraised at market value as