Tex.
Tax Code Section 6.27
Compensation for Assessment and Collection
(a)
Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983.(b)
Except as provided by Subsection (d), the county assessor-collector is entitled to a reasonable fee, which may not exceed the actual costs incurred, for assessing and collecting taxes for a taxing unit pursuant to Section 6.23 (Duties of Assessor and Collector)(a)(1), (2), or (3).(c)
The assessor or collector for a taxing unit other than a county is entitled to reasonable compensation, which may not exceed the actual costs incurred, for assessing or collecting taxes for a taxing unit pursuant to Subsection (b) of Section 6.23 (Duties of Assessor and Collector) of this code.(d)
If a law enacted under Section 59, Article XVI, Texas Constitution, creating a river authority authorizes the river authority to impose a tax, specifies the maximum tax rate, and specifies the maximum fee that the authority may pay for the assessment and collection of the authority’s taxes, and if the county assessor-collector assesses and collects the taxes the river authority imposes pursuant to Section 6.23 (Duties of Assessor and Collector)(a)(1), (2), or (3), the county assessor-collector may not charge the river authority a fee for assessing and collecting the taxes that exceeds the fee specified in the law creating the river authority.
Source:
Section 6.27 — Compensation for Assessment and Collection, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.6.htm#6.27 (accessed Jun. 5, 2024).
