Texas Tax Code

Sec. § 6.24
Contracts for Assessment and Collection


(a)

The governing body of a taxing unit other than a county may contract as provided by the Interlocal Cooperation Act with the governing body of another unit or with the board of directors of an appraisal district for the other unit or the district to perform duties relating to the assessment or collection of taxes.

(b)

The commissioners court with the approval of the county assessor-collector may contract as provided by the Interlocal Cooperation Act with the governing body of another taxing unit in the county or with the board of directors of the appraisal district for the other unit or the district to perform duties relating to the assessment or collection of taxes for the county. If a county contracts to have its taxes assessed and collected by another taxing unit or by the appraisal district, except as provided by Subsection (c), the contract shall require the other unit or the district to assess and collect all taxes the county is required to assess and collect.

(c)

A contract entered into under Subsection (b) may exclude from the taxes the other unit or the district is required to assess and collect taxes the county is required to assess and collect under one or more of the following provisions:

(1)

Section 23.121 (Dealer’s Motor Vehicle Inventory; Value);

(2)

Section 23.122 (Prepayment of Taxes by Certain Taxpayers);

(3)

Section 23.124 (Dealer’s Vessel and Outboard Motor Inventory; Value);

(4)

Section 23.1241 (Dealer’s Heavy Equipment Inventory; Value);

(5)

Section 23.1242 (Prepayment of Taxes by Heavy Equipment Dealers);

(6)

Section 23.125 (Prepayment of Taxes by Certain Taxpayers);

(7)

Section 23.127 (Retail Manufactured Housing Inventory; Value); or

(8)

Section 23.128 (Prepayment of Taxes by Manufactured Housing Retailers).

(d)

A contract under this section may provide for the entity that collects taxes to contract with an attorney, as provided by Section 6.30 (Attorneys Representing Taxing Units) of this code, for collection of delinquent taxes.
Acts 1979, 66th Leg., p. 2228, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 23, 24, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983; Acts 2001, 77th Leg., ch. 1430, Sec. 2, eff. Sept. 1, 2001.
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Last accessed
Jun. 7, 2021