Sec. 1064.304. 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 before December 1 and governs the manner in which taxes are assessed and collected, until changed by a similar resolution.

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

    (1) the terms of employment;

    (2) compensation; and

    (3) the requirement for bond to assure the faithful performance of the tax assessor-collector's duties.

    (c) A bond required under Subsection (b)(3) must be set in an amount of not less than $100,000.

Added by Acts 2009, 81st Leg., R.S., Ch. 1139 , Sec. 1.01, eff. April 1, 2011.