Tex. Tax Code Section 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.

Source: Section 6.24 — Contracts for Assessment and Collection, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­6.­htm#6.­24 (accessed Apr. 20, 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:
Apr. 20, 2024

§ 6.24’s source at texas​.gov