Sec. 1020.305. ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR. (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.
(c) The board shall set for the district tax assessor-collector:
(1) the terms of employment; and
(2) compensation.
Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.02, eff. April 1, 2009.
Structure Texas Statutes
Special District Local Laws Code
Subtitle A - Hospital Districts
Chapter 1020 - Deaf Smith County Hospital District
Section 1020.301. Imposition of Ad Valorem Tax
Section 1020.303. Election to Increase Maximum Tax Rate
Section 1020.304. Assessment and Collection by County Tax Assessor-Collector
Section 1020.305. Assessment and Collection by District Tax Assessor-Collector