Texas § 1021.254 ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR.

Texas Statutes

§ 1021.254 — ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR.

Texas § 1021.254

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 1021.254 (2026).

Text

Sec. 1021.254. 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 terms of employment; and

(2)compensation.

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Sec. 1021.254. 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 terms of employment; and
(2) compensation.