Texas Agriculture Code - Section 78.053. Collection Of Assessment
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§ 78.053. COLLECTION OF ASSESSMENT. (a) The board may
assess and collect an assessment imposed under this chapter by:
(1) appointing an assessor-collector to perform the
duties;
(2) contracting with the county tax
assessor-collector to perform the duties; or
(3) appointing an assessor to make an assessment and
contracting with a county tax assessor-collector to collect the
assessment.
(b) If the board appoints an assessor-collector under
Subsection (a)(1) of this section, the board may require the
assessor-collector to give bond in an amount determined by the
board. The board may compensate the assessor-collector in an
amount not to exceed an amount equal to five percent of assessments
collected.
(c) If the board contracts with a county tax
assessor-collector under Subsection (a)(2) of this section, the
assessor-collector may retain as fees of office five percent of all
assessments collected.
(d) If the board appoints an assessor under Subsection
(a)(3) of this section, the board may compensate the assessor in an
amount not to exceed an amount equal to 2-1/2 percent of the
assessments collected and the contracting county tax
assessor-collector may retain 2-1/2 percent of the assessments
collected.
Acts 1981, 67th Leg., p. 1215, ch. 388, § 1, eff. Sept. 1, 1981.
Section: 78.041 78.042 78.043 78.044 78.045 78.051 78.052 78.053 78.054 78.055 78.056 78.057 78.061 78.062 78.063
Last modified: August 10, 2007
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