Texas § 1099.304 ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR.

Texas Statutes

§ 1099.304 — ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR.

Texas § 1099.304

Code SDSpecial District Local Laws Code

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Bluebook

Tex. Special District Local Laws Code Code Ann. § 1099.304 (2026).

Text

Sec. 1099.304. ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR.

(a)The board, by majority vote, 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 before 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 prescribe the district tax assessor-collector's term of employment and compensation.

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Sec. 1099.304. ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR. (a) The board, by majority vote, 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 before 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 prescribe the district tax assessor-collector's term of employment and compensation.