- (a) The board by majority vote may elect to have district taxes assessed and collected by a tax assessor-collector appointed by the board. An election under this subsection must be made before December 1 and governs the manner in which taxes are assessed and collected, until changed by the board.
(b) The district tax assessor-collector must:
- (1) reside in the district; and
- (2) own real property subject to district taxation.
- (c) The board shall prescribe the district tax assessor-collector's term of employment and compensation.
Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01, eff. April 1, 2013.