Tex. Spec. Dists. Code § 1099.304

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.