Texas Special District Local Laws Code - Section 1003.252. Powers And Duties Of County Tax Assessor; Fees
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§ 1003.252. POWERS AND DUTIES OF COUNTY TAX ASSESSOR;
FEES. (a) The county tax assessor and collector shall collect the
tax imposed under this subchapter unless the board by majority vote
appoints a tax assessor and collector under Section 285.041, Health
and Safety Code.
(b) The county tax assessor and collector shall charge and
deduct from payments to the district a fee for imposing the tax in
an amount determined by the board not to exceed the lesser of one
percent of the amount collected or $5,000 for the fiscal year. The
fees shall be deposited in the county's general fund and shall be
reported as fees of the tax assessor and collector.
Acts 2003, 78th Leg., ch. 1277, § 1, eff. April 1, 2005.
Section: 1003.154 1003.201 1003.202 1003.203 1003.204 1003.205 1003.251 1003.252 1003.253 1004.001 1004.002 1004.003 1004.004 1004.005 1004.006
Last modified: August 10, 2007
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