Tex. Tax Code Section 6.23
Duties of Assessor and Collector

(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 (Assessor and Collector for Other Taxing Units) 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.
Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 22, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4819, ch. 851, Sec. 2, eff. Aug. 29, 1983.

Source: Section 6.23 — Duties of Assessor and Collector, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­6.­htm#6.­23 (accessed Jun. 5, 2024).

6.01
Appraisal Districts Established 6.02
District Boundaries 6.03
Board of Directors 6.04
Organization, Meetings, and Compensation 6.05
Appraisal Office 6.06
Appraisal District Budget and Financing 6.07
Taxing Unit Boundaries 6.08
Notice of Optional Exemptions 6.09
Designation of District Depository 6.10
Disapproval of Board Actions 6.11
Purchasing and Contracting Authority 6.12
Agricultural Appraisal Advisory Board 6.13
District Records 6.14
Information Provided to Texas Legislative Council 6.15
Ex Parte Communications 6.16
Residential Property Owner Assistance 6.21
County Assessor-collector 6.22
Assessor and Collector for Other Taxing Units 6.23
Duties of Assessor and Collector 6.24
Contracts for Assessment and Collection 6.26
Election to Consolidate Assessing and Collecting Functions 6.27
Compensation for Assessment and Collection 6.28
Bonds for State and County Taxes 6.29
Bonds for Other Taxes 6.30
Attorneys Representing Taxing Units 6.031
Changes in Board Membership or Selection 6.032
Ballot Procedures for Elected Directors 6.033
Recall of Director 6.034
Optional Staggered Terms for Board of Directors 6.035
Restrictions on Eligibility and Conduct of Board Members and Chief Appraisers and Their Relatives 6.036
Interest in Certain Contracts Prohibited 6.037
Participation of Conservation and Reclamation Districts in Appraisal District Matters 6.41
Appraisal Review Board 6.42
Organization, Meetings and Compensation 6.43
Personnel 6.051
Ownership or Lease of Real Property 6.052
Taxpayer Liaison Officer 6.053
Assistance to Emergency Management Authorities 6.054
Restriction on Employment by Appraisal District 6.061
Changes in Method of Financing 6.062
Publication of Budget 6.063
Financial Audit 6.155
Certain Communications by Taxing Units Prohibited 6.231
Continuing Education 6.275
Release of Assessor and Collector from Liability 6.0301
Board of Directors in Populous Counties 6.411
Ex Parte Communications 6.412
Restrictions on Eligibility of Board Members 6.413
Interest in Certain Contracts Prohibited 6.414
Auxiliary Appraisal Review Board Members 6.425
Special Appraisal Review Board Panels in Certain Districts 6.0501
Appointment of Eligible Chief Appraiser by Comptroller
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 6.23’s source at texas​.gov