Which of the following is part of the items that the chief appraiser determines concerning freeport goods?

The appraised value based on the previous year is an important factor that the chief appraiser considers when determining the value of freeport goods. Freeport goods refer to inventory items that are transported into Texas from another state or country and then shipped out of Texas, usually without being stored or sold within the state. The chief appraiser needs to establish a baseline of value to ensure consistency and fairness in taxation. By looking at the previous year's appraised value, the appraiser can make informed assessments and adjustments based on market changes, economic conditions, and inventory turnover rates.

In the context of assessing freeport goods specifically, this practice helps ensure that businesses are taxed appropriately and provides a measure against inflation or fluctuations in market value. It allows for a standardized approach so that similar businesses can be treated equitably in terms of property tax liabilities.