Tex. Spec. Dist. Local Laws Code § 1099.304 · Subchapter G. TAXES
ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01, eff. April 1, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.1099.htm
- Text hash
- sha256 fef712ed42b42f49fefd1848d89bb6a487b6c38d592f1524820e84c2e7f8b73c
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Spec. Dist. Local Laws Code § 1099.304. Each shows the citation as that text prints it.
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.