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Sabine County Appraisal District
Appraisal Standards Review Final Report


December 8, 2008

Mr. Stephen Crowell, Board Chairman
Mr. Jim Nethery, Chief Appraiser
Sabine County Appraisal District
P.O. Box 137
Hemphill, Texas 75948-0137

Dear Chairman Crowell and Chief Appraiser Nethery:

Sabine County Appraisal District (Sabine CAD) has completed all but one of the recommendations made in the original Appraisal Standards Review (ASR) released in January 2006, including all but one of those that remained outstanding with the release of the one-year follow-up report in August 2007.

The outstanding recommendation on the CAD’s reappraisal plan is addressed in the current ASR, which was released in November 2008. While the district has not fully complied with the reappraisal plan recommendation, we see no purpose in keeping the 2003 ASR file open given that the 2006 ASR addresses this recommendation. We are, therefore, closing the file on the 2003 ASR and moving our focus to the 2006 review.

It is important to keep appraisal practices up-to-date and consistent with requirements of Texas law and generally accepted appraisal standards. This helps achieve local market value and ensures all property owners in the Sabine CAD receive uniform and equitable treatment.

We congratulate Sabine CAD’s board and staff for their work and commitment to improve appraisal practices and procedures for your district.

Sincerely,


Susan Combs


cc: Superintendent and Board of Trustees, Hemphill Independent School District; and
     West Sabine Independent School District
     Sabine CAD Board of Directors

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