Tax Code §6.24

In force on Sep 01, 2001 · this text took effect Sep 01, 2001 · same as today's text

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 ; (2) Section 23.122 ; (3) Section 23.124 ; (4) Section 23.1241 ; (5) Section 23.1242 ; (6) Section 23.125 ; (7) Section 23.127 ; or (8) Section 23.128 . (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 of this code, for collection of delinquent taxes.

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

Every version on file

Effective Sep 01, 2001 · seen Jul 2018–Nov 2026

Attorney General opinions that cite it

JM-0996 (Dec 20, 1988): Construction of term 300 E. 26th St., Suite #325 "actual costs" in section Bryan, Texas 77803 6.27 of the Tax Code, and related questions
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-0135 (Mar 14, 1984): Whether a taxing unit other than a county may Impose the penalty authorized by section 33.07 of the Tax Code, where such taxing Unit i8 under contract with the county to enforce delinquent tax collec- tsons and whether such charge may be imposed when such taxing unit is under contract with a city

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.