(a) The board may elect to:
- (1) appoint a tax assessor-collector to assess and collect district taxes; or
- (2) contract for the assessment and collection of taxes as provided by the Tax Code.
- (b) An election under this section must be made by December 1 and governs the manner in which taxes are assessed and collected, until changed by a similar resolution.
(c) The board shall set for the appointed tax assessor-collector:
- (1) the term of employment; and
- (2) compensation.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.