Sec. 1010.255. ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR. (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 the board.
(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 (H.B. 3166), Sec. 1.02, eff. April 1, 2009.
Section: Previous 1010.155 1010.156 1010.201 1010.202 1010.203 1010.204 1010.205 1010.206 1010.207 1010.208 1010.251 1010.252 1010.253 1010.254 1010.255Last modified: September 28, 2016