Tax Code §6.23

In force on Jul 14, 1987 · this text took effect Aug 29, 1983 · same as today's text

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 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.

History: 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: the Legislature's file server, seen Jul 26, 2018 to Nov 08, 2026.

Every version on file

Effective Aug 29, 1983 · seen Jul 2018–Nov 2026

Attorney General opinions that cite it

JM-0747 (Jul 14, 1987): Whether a commissioners court way call an election for the purpose of consolidating tax assessing and appraisal functions in the office of county tax assessor-collector
JM-0655 (Mar 25, 1987):

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.