Which agency is responsible for appraising properties in a county for taxation purposes?

The correct answer is the Central Appraisal District, which plays a crucial role in the property taxation process within a county. This agency is specifically designated to assess and appraise properties to determine their value for tax purposes. Each county in Texas has its own Central Appraisal District that evaluates real estate properties, considering factors such as property location, size, use, and current market conditions.

The appraisals conducted by this agency provide the basis for calculating property taxes that the local government collects. Their assessments are critical for ensuring that property taxes are distributed fairly based on the value of the properties, which in turn supports public services such as schools, infrastructure, and emergency services.

Other options like the County Treasurer's Office primarily focus on collecting taxes rather than appraising property values. The State Tax Commission does not directly perform property appraisals; instead, it oversees tax policy and ensures compliance with state tax laws. Similarly, a Local Assessment Board might deal with specific disputes related to property assessments but is not responsible for performing the initial appraisals necessary for taxation. This makes the Central Appraisal District the definitive entity for property appraisal in a county context.