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Texas Statutes (Last Updated: January 4, 2014) |
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OCCUPATIONS CODE |
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Title 7. PRACTICES AND PROFESSIONS RELATED TO REAL PROPERTY AND HOUSING |
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Subtitle B. PROFESSIONS RELATED TO PROPERTY TAXATION |
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Chapter 1151. PROPERTY TAX PROFESSIONALS |
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Subchapter D. REGISTRATION AND CERTIFICATION |
Sec. 1151.151. REGISTRATION REQUIRED; EXEMPTION
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(a) The following persons must register with the department:
(1) the chief appraiser of an appraisal district, an appraisal supervisor or assistant, a property tax appraiser, an appraisal engineer, and any other person authorized to render judgment on, recommend, or certify an appraised value to the appraisal review board of an appraisal district;
(2) a person who engages in appraisal of property for ad valorem tax purposes for an appraisal district or a taxing unit;
(3) an assessor-collector, a collector, or another person designated by a governing body as the chief administrator of the taxing unit's assessment functions, collection functions, or both; and
(4) a person who performs assessment or collection functions for a taxing unit and is required to register by the chief administrator of the unit's tax office.
(b) A county assessor-collector is not required to register with the department if the county, by contract entered into under Section 6.24(b), Tax Code, has its taxes assessed and collected by another taxing unit or an appraisal district.