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Texas Tax Code - TAX § 6.23. Duties of Assessor and Collector

Current as of January 01, 2024 | Updated by Findlaw Staff

(a) The county assessor-collector shall assess and collect taxes on property in the county for the county. He shall also assess and collect taxes on property for another taxing unit if:

(1) the law creating or authorizing creation of the unit requires it to use the county assessor-collector for the taxes the unit imposes in the county;

(2) the law creating or authorizing creation of the unit does not mention who assesses and collects its taxes and the unit imposes taxes in the county;

(3) the governing body of the unit requires the county to assess and collect its taxes as provided by Subsection (c) of Section 6.22 of this code; or

(4) required by an intergovernmental contract.

(b) The assessor and collector for a taxing unit other than a county shall assess, collect, or assess and collect taxes, as applicable, for the unit. He shall also assess, collect, or assess and collect taxes, as applicable, for another unit if:

(1) required by or pursuant to the law creating or authorizing creation of the other unit; or

(2) required by an intergovernmental contract.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 6.23. Duties of Assessor and Collector - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-6-23/

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