Tex. Spec. Dist. Local Laws Code Section 1099.304
Assessment and Collection by District Tax Assessor-collector

(a)

The board, by majority vote, 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 before 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 prescribe the district tax assessor-collector’s term of employment and compensation.
Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01, eff. April 1, 2013.

Source: Section 1099.304 — Assessment and Collection by District Tax Assessor-collector, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­1099.­htm#1099.­304 (accessed Jun. 5, 2024).

1099.001
Definitions 1099.002
Authority for Operation 1099.003
Essential Public Function 1099.004
District Territory 1099.005
Correction of Invalid Procedures 1099.006
District Support and Maintenance Not State Obligation 1099.007
Restriction on State Financial Assistance 1099.051
Board Election 1099.052
Notice of Election 1099.053
Qualifications for Office 1099.054
Bond 1099.055
Board Vacancy 1099.056
Officers 1099.057
Compensation 1099.058
Voting Requirement 1099.059
District Manager 1099.060
General Duties of District Manager 1099.061
Appointment and Dismissal of Staff and Employees 1099.062
Seniority 1099.101
District Responsibility 1099.102
Restriction on Political Subdivision Taxation and Debt 1099.103
Management, Control, and Administration 1099.104
Hospital System 1099.105
Rules 1099.106
Purchasing and Accounting Procedures 1099.107
District Property, Facilities, and Equipment 1099.108
Eminent Domain 1099.109
Gifts and Endowments 1099.110
Construction and Purchase Contracts 1099.111
Operating and Management Contracts 1099.112
Contracts with Governmental Entities for Hospitalization and Treatment 1099.113
Contracts with Governmental Entities for Investigatory or Other Services 1099.114
Payment for Treatment 1099.115
Authority to Sue and Be Sued 1099.151
Territory that May Be Annexed 1099.152
Petition to Annex Territory 1099.153
Election Order 1099.154
Ballot 1099.155
Notice of Election 1099.156
Election Results 1099.157
Effect of Annexation 1099.201
Budget 1099.202
Notice 1099.203
Amendments to Budget 1099.204
Restriction on Expenditures 1099.205
Fiscal Year 1099.206
Audit 1099.207
Inspection of Audit and District Records 1099.208
Financial Report 1099.209
Depository 1099.210
Spending and Investment Restrictions 1099.251
General Obligation Bonds 1099.252
Tax to Pay General Obligation Bonds 1099.253
General Obligation Bond Election 1099.254
Maturity of General Obligation Bonds 1099.255
Execution of General Obligation Bonds 1099.256
Revenue Bonds 1099.257
Refunding Bonds 1099.258
Bonds Exempt from Taxation 1099.301
Imposition of Tax 1099.302
Tax Rate 1099.303
Assessment and Collection by County Tax Assessor-collector 1099.304
Assessment and Collection by District Tax Assessor-collector
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 1099.304’s source at texas​.gov