Sec. 1093.254. ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR


Latest version.
  • (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 term of employment; and

    (2) compensation.

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