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Current as of January 01, 2024 | Updated by Findlaw Staff
In this chapter:
(1) “Appraisal” means a function described by Chapter 23 or 25, Tax Code, that:
(A) is performed by an employee of a political subdivision or by a person acting on behalf of a political subdivision; and
(B) involves an opinion of value of a property interest.
(2) “Assessment” means a function described by Chapter 26, Tax Code, performed by an employee of a political subdivision or by a person acting on behalf of a political subdivision to determine an amount of ad valorem tax for the political subdivision.
(3) “Assessor-collector” means the chief administrator of the tax office of a taxing unit who is responsible for:
(A) assessment under Chapter 26, Tax Code; and
(B) collection under Chapter 31, Tax Code.
(4) Repealed by Acts 2009, 81st Leg., ch. 450, § 41(1).
(5) “Code of ethics” means a formal statement of ethical standards of conduct adopted by the commission.
(6) “Collection” means a function described by Chapter 31, Tax Code, or Section 33.02, 33.03, or 33.04, Tax Code.
(7) “Collector” means the chief administrator of the tax office of a taxing unit who:
(A) is responsible for collection under Chapter 31, Tax Code; and
(B) is not responsible for assessment.
(7-a) “Commission” means the Texas Commission of Licensing and Regulation.
(7-b) "Board""Committee" means the Texas Tax Professional Advisory Board.
(7-c) “Department” means the Texas Department of Licensing and Regulation.
(8) “Governing body” means the governing body of a taxing unit as defined by Section 1.04, Tax Code.
Cite this article: FindLaw.com - Texas Occupations Code - OCC § 1151.002. Definitions - last updated January 01, 2024 | https://codes.findlaw.com/tx/occupations-code/occ-sect-1151-002/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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