(a) The board 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 by 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 set for the district tax assessor-collector:(1) the terms of employment; and(2) compensation. Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.02, eff. April 1, 2009.
Texas Legal Code