Texas Special District Local Laws Code 1051.254 – Assessment and Collection by District Tax Assessor-Collector
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(a) The board 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 by 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.
Terms Used In Texas Special District Local Laws Code 1051.254
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(c) The board shall set for the district tax assessor-collector:
(1) the term of employment; and
(2) compensation.