Tex. Tax Code § 6.24 · Subchapter B. ASSESSORS AND COLLECTORS
CONTRACTS FOR ASSESSMENT AND COLLECTION.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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 of another unit or with the board of directors of an appraisal district for the other unit or the district to perform duties relating to the assessment or collection of taxes.
(b) The commissioners court with the approval of the county assessor-collector may contract as provided by the Interlocal Cooperation Act with the governing body of another taxing unit in the county or with the board of directors of the appraisal district for the other unit or the district to perform duties relating to the assessment or collection of taxes for the county. If a county contracts to have its taxes assessed and collected by another taxing unit or by the appraisal district, except as provided by Subsection (c), the contract shall require the other unit or the district to assess and collect all taxes the county is required to assess and collect.
(c) A contract entered into under Subsection (b) may exclude from the taxes the other unit or the district is required to assess and collect taxes the county is required to assess and collect under one or more of the following provisions:
(1) Section 23.121;
(2) Section 23.122;
(3) Section 23.124;
(4) Section 23.1241;
(5) Section 23.1242;
(6) Section 23.125;
(7) Section 23.127; or
(8) Section 23.128.
(d) A contract under this section may provide for the entity that collects taxes to contract with an attorney, as provided by Section 6.30 of this code, for collection of delinquent taxes.
Notes and commentary — not statutory text
History
Acts 1979, 66th Leg., p. 2228, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 23, 24, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983; Acts 2001, 77th Leg., ch. 1430, Sec. 2, eff. Sept. 1, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.6.htm
- Text hash
- sha256 4d8c99a6cb083a43cf185be45f4745b801c805a6883e1d5854b54e4298339110
- 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 § 6.30ATTORNEYS REPRESENTING TAXING UNITS.Printed as Section 6.30
- Tex. Tax Code § 23.121DEALER'S MOTOR VEHICLE INVENTORY; VALUE.Printed as Section 23.121
- Tex. Tax Code § 23.122PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS.Printed as Section 23.122
- Tex. Tax Code § 23.124DEALER'S VESSEL AND OUTBOARD MOTOR INVENTORY; VALUE.Printed as Section 23.124
- Tex. Tax Code § 23.1241DEALER'S HEAVY EQUIPMENT INVENTORY; VALUE.Printed as Section 23.1241
- Tex. Tax Code § 23.1242PREPAYMENT OF TAXES BY HEAVY EQUIPMENT DEALERS.Printed as Section 23.1242
- Tex. Tax Code § 23.125PREPAYMENT OF TAXES BY CERTAIN TAXPAYERS.Printed as Section 23.125
- Tex. Tax Code § 23.127RETAIL MANUFACTURED HOUSING INVENTORY; VALUE.Printed as Section 23.127
- Tex. Tax Code § 23.128PREPAYMENT OF TAXES BY MANUFACTURED HOUSING RETAILERS.Printed as Section 23.128
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 6.24. 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.