Sec. 1020.305. ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR


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  • (a) The board may elect to have district taxes assessed and collected by a tax assessor-collector appointed by the board. An election under this subsection must be made by December 1 and governs the manner in which taxes are assessed and collected, until changed by a similar resolution.

    (b) The district tax assessor-collector must:

    (1) reside in the district; and

    (2) own real property subject to district taxation.

    (c) The board shall set for the district tax assessor-collector:

    (1) the terms of employment; and

    (2) compensation.

Added by Acts 2007, 80th Leg., R.S., Ch. 920 , Sec. 1.02, eff. April 1, 2009.