Texas Tax Code Title 1, Chapter 6 - Local Administration

SUBCHAPTER A APPRAISAL DISTRICTS

• Texas Section 6.01 - Appraisal Districts Established
  (a) An appraisal district is established in each county. (b) The district is responsible for appraising property in the district for ad valorem tax purposes...
• Texas Section 6.02 - District Boundaries
  (a) The appraisal district's boundaries are the same as the county's boundaries. (b) This section does not preclude the board of directors of two or...
• Texas Section 6.03 - Board Of Directors
  (a) The appraisal district is governed by a board of directors. Five directors are appointed by the taxing units that participate in the district as...
• Texas Section 6.031 - Changes In Board Membership Or Selection
  (a) The board of directors of an appraisal district, by resolution adopted and delivered to each taxing unit participating in the district before August 15,...
• Texas Section 6.033 - Recall Of Director
  (a) The governing body of a taxing unit may call for the recall of a member of the board of directors of an appraisal district...
• Texas Section 6.034 - Optional Staggered Terms For Board Of Directors
  (a) The taxing units participating in an appraisal district may provide that the terms of the appointed members of the board of directors be staggered...
• Texas Section 6.035 - Restrictions On Eligibility And Conduct Of Board Members And Chief Appraisers And Their Relatives
  (a) An individual is ineligible to serve on an appraisal district board of directors and is disqualified from employment as chief appraiser if the individual:...
• Texas Section 6.036 - Interest In Certain Contracts Prohibited
  (a) An individual is not eligible to be appointed to or to serve on the board of directors of an appraisal district if the individual...
• Texas Section 6.037 - Participation Of Conservation And Reclamation Districts In Appraisal District Matters
  In this title, a reference to the taxing units entitled to vote on the appointment of appraisal district board members includes the conservation and reclamation...
• Texas Section 6.04 - Organization, Meetings, And Compensation
  (a) A majority of the appraisal district board of directors constitutes a quorum. At its first meeting each calendar year, the board shall elect from...
• Texas Section 6.05 - Appraisal Office
  (a) Except as authorized by Subsection (b) of this section, each appraisal district shall establish an appraisal office. The appraisal office must be located in...
• Texas Section 6.0501 - Appointment Of Eligible Chief Appraiser By Comptroller
  (a) The comptroller shall appoint a person eligible to be a chief appraiser under Section 6.05(c) or a person who has previously been appointed or...
• Texas Section 6.051 - Ownership Or Lease Of Real Property
  (a) The board of directors of an appraisal district may purchase or lease real property and may construct improvements as necessary to establish and operate...
• Texas Section 6.052 - Taxpayer Liaison Officer
  (a) The board of directors for an appraisal district created for a county with a population of more than 120,000 shall appoint a taxpayer liaison...
• Texas Section 6.053 - Assistance To Emergency Management Authorities
  The chief appraiser shall, if requested by the emergency management authorities of a federal, state, or local government agency, provide information and assistance pertinent to...
• Texas Section 6.06 - Appraisal District Budget And Financing
  (a) Each year the chief appraiser shall prepare a proposed budget for the operations of the district for the following tax year and shall submit...
• Texas Section 6.061 - Changes In Method Of Financing
  (a) The board of directors of an appraisal district, by resolution adopted and delivered to each taxing unit participating in the district after June 15...
• Texas Section 6.062 - Publication Of Budget
  (a) Not later than the 10th day before the date of the public hearing at which the board of directors considers the appraisal district budget,...
• Texas Section 6.063 - Financial Audit
  (a) At least once each year, the board of directors of an appraisal district shall have prepared an audit of its affairs by an independent...
• Texas Section 6.07 - Taxing Unit Boundaries
  If a new taxing unit is formed or an existing taxing unit's boundaries are altered, the unit shall notify the appraisal office of the new...
• Texas Section 6.08 - Notice Of Optional Exemptions
  If a taxing unit adopts, amends, or repeals an exemption that the unit by law has the option to adopt or not, the taxing unit...
• Texas Section 6.09 - Designation Of District Depository
  (a) The appraisal district depository must be a banking corporation incorporated under the laws of this state or the United States or a savings and...
• Texas Section 6.10 - Disapproval Of Board Actions
  If the governing bodies of a majority of the taxing units entitled to vote on the appointment of board members adopt resolutions disapproving an action,...
• Texas Section 6.11 - Purchasing And Contracting Authority
  (a) An appraisal district is subject to the same requirements and has the same purchasing and contracting authority as a municipality under Chapter 252, Local...
• Texas Section 6.12 - Agricultural Appraisal Advisory Board
  (a) The chief appraiser of each appraisal district shall appoint, with the advice and consent of the board of directors, an agricultural advisory board composed...
• Texas Section 6.13 - District Records
  The preservation, microfilming, destruction, or other disposition of the records of each appraisal district is subject to the requirements of Subtitle C, Title 6, Local...
• Texas Section 6.14 - Information Provided To Texas Legislative Council
  (a) On the written request of the Texas Legislative Council, an appraisal district that maintains its appraisal records in electronic format shall provide a copy...

SUBCHAPTER B ASSESSORS AND COLLECTORS

• Texas Section 6.15 - Ex Parte Communications; Penalty
  (a) A member of the board of directors of an appraisal district commits an offense if the member directly or indirectly communicates with the chief...
• Texas Section 6.21 - County Assessor-collector
  (a) The assessor-collector for a county is determined as provided by Article VIII, Sections 14, 16, and 16a, of the Texas Constitution. (b) If a...
• Texas Section 6.22 - Assessor And Collector For Other Taxing Units
  (a) The assessor and collector for a taxing unit other than a county or a home-rule city are determined by the law creating or authorizing...
• Texas Section 6.23 - Duties Of Assessor And Collector
  (a) The county assessor-collector shall assess and collect taxes on property in the county for the county. He shall also assess and collect taxes on...
• Texas Section 6.231 - Continuing Education
  (a) A county assessor-collector must successfully complete 20 hours of continuing education before each anniversary of the date on which the county assessor-collector takes office....
• Texas Section 6.24 - Contracts For Assessment And Collection
  (a) The governing body of a taxing unit other than a county may contract as provided by the Interlocal Cooperation Act with the governing body...
• Texas Section 6.26 - Election To Consolidate Assessing And Collecting Functions
  (a) The qualified voters residing in an appraisal district by petition submitted to the county clerk of the county principally served by the appraisal district...
• Texas Section 6.27 - Compensation For Assessment And Collection
  (a) Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983. (b) Except as provided by Subsection (d), the...
• Texas Section 6.275 - Release Of Assessor And Collector From Liability
  A county assessor-collector is not personally liable for the loss of public funds in the custody of the assessor-collector or the assessor-collector's office if a...
• Texas Section 6.28 - Bonds For State And County Taxes
  (a) Before beginning to perform the duties of office, a person elected or appointed as county assessor-collector must give bonds to the state and to...
• Texas Section 6.29 - Bonds For Other Taxes
  (a) A taxing unit, other than a county, that has its own collector shall require him to give bond conditioned on the faithful performance of...

SUBCHAPTER C APPRAISAL REVIEW BOARD

• Texas Section 6.30 - Attorneys Representing Taxing Units
  (a) The county attorney or, if there is no county attorney, the district attorney shall represent the county to enforce the collection of delinquent taxes...
• Texas Section 6.41 - Appraisal Review Board
  (a) The appraisal review board is established for each appraisal district. (b) The board consists of three members. However, the district board of directors by...
• Texas Section 6.411 - Ex Parte Communications; Penalty
  (a) A member of an appraisal review board commits an offense if the member communicates with the chief appraiser or another employee or a member...
• Texas Section 6.412 - Restrictions On Eligibility Of Board Members
  (a) An individual is ineligible to serve on an appraisal review board if the individual: (1) is related within the second degree by consanguinity or...
• Texas Section 6.413 - Interest In Certain Contracts Prohibited
  (a) An individual is not eligible to be appointed to or to serve on the appraisal review board established for an appraisal district if the...
• Texas Section 6.414 - Auxiliary Appraisal Review Board Members
  (a) The board of directors of an appraisal district by resolution of a majority of the members may provide for a number of auxiliary appraisal...
• Texas Section 6.42 - Organization, Meetings And Compensation
  (a) A majority of the appraisal review board constitutes a quorum. The board of directors of the appraisal district by resolution shall select a chairman...
• Texas Section 6.43 - Personnel
  (a) The appraisal review board may employ legal counsel as provided by the district budget or use the services of the county attorney. (b) Except...

Last modified: September 28, 2016