Tex. Local Gov't Code Section 336.251
Ad Valorem Tax Assessment and Collection

(a)

A district may impose an ad valorem tax.

(b)

If the district imposes an ad valorem tax, the board shall have the taxable property in its district assessed for ad valorem taxation and the ad valorem taxes in the district collected, in accordance with any one of the methods set forth in this section, and any method adopted remains in effect until changed by the board.

(c)

The board may have the taxable property in its district assessed or its taxes collected, wholly or partly, by the tax assessors or tax collectors of any county, municipality, taxing district, or other governmental entity in which all or any part of the district is located. The tax assessors or tax collectors of a governmental entity, on the request of the board, shall assess and collect the taxes of the district in the manner prescribed in the Property Tax Code. Tax assessors and tax collectors shall receive compensation in an amount agreed on between the appropriate parties, but not to exceed two percent of the ad valorem taxes assessed.
Added by Acts 2005, 79th Leg., Ch. 883 (S.B. 1205), Sec. 2, eff. June 17, 2005.

Source: Section 336.251 — Ad Valorem Tax Assessment and Collection, https://statutes.­capitol.­texas.­gov/Docs/LG/htm/LG.­336.­htm#336.­251 (accessed Jun. 5, 2024).

336.001
Definitions 336.002
Nature of District 336.003
Multi-jurisdictional Public Library 336.021
Lead Governmental Entity 336.022
Territory Included in District 336.023
Election 336.027
Ballot Proposition 336.028
Results of Election 336.029
Initial Board and Presiding Officer 336.030
Repayment of Organizational Expenses 336.051
Governing Body 336.052
Appointment 336.053
Eligibility for Appointment 336.054
Terms 336.055
Vacancy 336.056
Officers 336.057
Meetings and Notice 336.058
Conflict of Interest in Contract 336.101
Bylaws 336.102
Employees 336.103
Executive Director 336.104
Qualifications of Executive Director or Library Director 336.105
Bond 336.106
Employee Plans 336.107
Records 336.151
General Powers of District 336.152
Rules 336.153
Location of Public Library Facilities 336.154
Contracts 336.155
Agreements with Other Political Subdivisions 336.156
Property and Equipment 336.157
Surplus Property 336.158
Suits 336.159
Expansion of District 336.160
Donation of Library Assets by County or Municipality 336.201
Borrowing 336.202
Fees 336.203
Library Fees 336.204
Depository 336.205
Expenditures 336.206
Accounts and Records 336.207
Fiscal Year 336.208
Grants and Donations 336.251
Ad Valorem Tax Assessment and Collection 336.252
Imposition, Computation, Administration, and Governance of Sales Tax 336.253
Sales and Use Tax Rates 336.254
Abolition of or Change in Ad Valorem Tax Rate 336.255
Use of Tax 336.301
Definition 336.302
General Power to Issue Bonds 336.303
Lead Governmental Entity’s Consent Required 336.304
Short-term Bonds 336.305
Election Required for Certain Bonds Secured by Taxes 336.306
Security Pledged 336.307
Lien on Revenue 336.308
Exchange of Bonds for Existing Library Facilities 336.309
Governmental Entities Not Responsible for District Obligations 336.351
Procedure for Dissolution
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Accessed:
Jun. 5, 2024

§ 336.251’s source at texas​.gov