(a) A district may employ or contract with any person to serve as its tax assessor and collector who is:
(1) an individual certified as a registered Texas assessor-collector; or
(2) a firm, organization, association, partnership, corporation, or other legal entity if an individual certified as a registered Texas assessor-collector owns an interest in or is employed by the firm, organization, association, partnership, corporation, or other legal entity.
(b) A tax assessor and collector employed or contracted for under this section is not required to be a natural person.

Terms Used In Texas Water Code 49.059

  • Board: means the governing body of a district. See Texas Water Code 49.001
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Director: means either a supervisor or director appointed or elected to the board. See Texas Water Code 49.001
  • District: means any district or authority created by authority of either Sections Texas Water Code 49.001
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Potable water: means water that has been treated for public drinking water supply purposes. See Texas Water Code 49.001
  • Property: means real and personal property. See Texas Government Code 311.005

(c) A firm, organization, association, partnership, corporation, or other legal entity serving as district tax assessor and collector shall give a bond as required by § 49.057 for a natural person.
(d) No person may serve as tax assessor and collector of a district providing potable water or sewer utility services to household users if that person:
(1) is a natural person related within the third degree of affinity or consanguinity to any developer of property in the district, a member of the board, or the manager, engineer, or attorney for the district;
(2) is or was within two years immediately preceding the assumption of assessment and collection duties with the district an employee of any developer of property in the district or any director, manager, engineer, or attorney for the district;
(3) owns an interest in or is employed by any corporation organized for the purpose of tax assessment and collection services, a substantial portion of the stock of which is owned by a developer of property within the district or any director, manager, engineer, or attorney for the district; or
(4) is directly or through a corporation developing land in the district or is a director, engineer, or attorney for the district.
(e) Within 60 days after the board determines a relationship or employment exists which constitutes a disqualification under Subsection (d), it shall replace the person serving as tax assessor and collector with a person who would not be disqualified.
(f) Any person who wilfully violates the provisions of Subsection (d) is guilty of a misdemeanor and on conviction shall be fined not less than $100 nor more than $1,000.
(g) As used in this section, “developer of property in the district” has the same meaning as in § 49.052(d).

  Previous section
Next section  
 Subchapter C Contents