Sec. 1046.254. 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 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 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.02, eff. April 1, 2009.
Section: Previous 1046.158 1046.159 1046.160 1046.161 1046.201 1046.202 1046.203 1046.204 1046.205 1046.206 1046.207 1046.208 1046.251 1046.252 1046.253Last modified: September 28, 2016