Section 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.Tex. Spec. Dist. Loc. Laws § 1099.304
Added by Acts 2011, 82nd Leg., R.S., Ch. 70, Sec. 1.01, eff. 4/1/2013.