Tex. Occ. Code § 1151.002 · Subchapter A. GENERAL PROVISIONS
DEFINITIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this chapter:
(1) "Appraisal" means a function described by Chapter 23 or 25, Tax Code, that:
(A) is performed by an employee of a political subdivision or by a person acting on behalf of a political subdivision; and
(B) involves an opinion of value of a property interest.
(2) "Assessment" means a function described by Chapter 26, Tax Code, performed by an employee of a political subdivision or by a person acting on behalf of a political subdivision to determine an amount of ad valorem tax for the political subdivision.
(3) "Assessor-collector" means the chief administrator of the tax office of a taxing unit who is responsible for:
(A) assessment under Chapter 26, Tax Code; and
(B) collection under Chapter 31, Tax Code.
(4) Repealed by Acts 2009, 81st Leg., R.S., Ch. 450, Sec. 41(1), eff. September 1, 2009.
(5) "Code of ethics" means a formal statement of ethical standards of conduct adopted by the commission.
(6) "Collection" means a function described by Chapter 31, Tax Code, or Section 33.02, 33.03, or 33.04, Tax Code.
(7) "Collector" means the chief administrator of the tax office of a taxing unit who:
(A) is responsible for collection under Chapter 31, Tax Code; and
(B) is not responsible for assessment.
(7-a) "Commission" means the Texas Commission of Licensing and Regulation.
(7-b) "Board" means the Texas Tax Professional Advisory Board.
(7-c) "Department" means the Texas Department of Licensing and Regulation.
(8) "Governing body" means the governing body of a taxing unit as defined by Section 1.04, Tax Code.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 1421, Sec. 2, eff. June 1, 2003.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 450 (H.B. 2447), Sec. 1, eff. September 1, 2009.
Acts 2009, 81st Leg., R.S., Ch. 450 (H.B. 2447), Sec. 41(1), eff. September 1, 2009.
Acts 2025, 89th Leg., R.S., Ch. 871 (S.B. 2075), Sec. 25, eff. September 1, 2025.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/OC/htm/OC.1151.htm
- Text hash
- sha256 69d21edf4bf513b1a6c23323f4c6e62e7f98369b859d86dc89abe59d7f4f3e45
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 1.04DEFINITIONS.Printed as Section 1.04, Tax Code
- Tex. Tax Code ch. 26ASSESSMENTPrinted as Chapter 26, Tax Code
- Tex. Tax Code ch. 31COLLECTIONSPrinted as Chapter 31, Tax Code
- Tex. Tax Code § 33.02INSTALLMENT PAYMENT OF DELINQUENT TAXES.Printed as Section 33.02, 33.03, or 33.04, Tax Code
- Tex. Tax Code § 33.03DELINQUENT TAX ROLL.Printed as Section 33.02, 33.03, or 33.04, Tax Code
- Tex. Tax Code § 33.04NOTICE OF DELINQUENCY.Printed as Section 33.02, 33.03, or 33.04, Tax Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.