A hard, white, rubbery crust on exposed roots is likely a soil fungus. If the root is dead, it's a saprophytic fungus decomposing it; if alive, it's a symbiotic mycorrhizal fungus aiding nutrient uptake. Neither is serious. Keep trees healthy and they'll coexist with fungal partners.

Fungus on tree root
Managing Crabapple Root Sprouts (Suckers)
Transplanting Crabapple Suckers: Root vs. Seedling Identification
Saving a Mature Spruce After Root Damage During Construction
Gray Fungus on Large Trees: Lichens, Not a Disease
Root Barrier Fabric with Herbicide for Subdivision Trees
Cottony Scale on Magnolia: Not Fungus, But Insect Infestation
Magnolia Tree Decline: White Bark Growth and Leaf Spots in Fort Worth
Tree Decay Fungus: Fruiting Body Identification
Grass Clippings and Fungus Spread: Myth vs. Reality
Tree Fungus Identification and Management: A Gardener's Guide
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Tree Root Sidewalk Protection: Innovative Municipal Solution
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