Texas Special District Local Laws Code § 1064.303 Assessment And Collection Of Taxes In Same Manner As County

Sec. 1064.303. ASSESSMENT AND COLLECTION OF TAXES IN SAME MANNER AS COUNTY. (a) This section applies unless the board elects to have taxes assessed and collected under Section 1064.304.

(b) District taxes shall be assessed and collected in the same manner as provided by law for the assessment and collection of county taxes.

(c) The tax assessor-collector shall assess and collect taxes imposed by the district.

(d) The tax assessor-collector shall charge and deduct from payments to the district an amount as fees for assessing and collecting the taxes at a rate determined by the board.

Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.

Section: Previous  1064.207  1064.208  1064.209  1064.210  1064.251  1064.252  1064.253  1064.254  1064.255  1064.256  1064.257  1064.258  1064.301  1064.302  1064.303

Last modified: September 28, 2016