Sec. 1064.304. ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR. (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 before December 1 and governs the manner in which taxes are assessed and collected, until changed by a similar resolution.
(b) The board shall set for the district tax assessor-collector:
(1) the terms of employment;
(2) compensation; and
(3) the requirement for bond to assure the faithful performance of the tax assessor-collector's duties.
(c) A bond required under Subsection (b)(3) must be set in an amount of not less than $100,000.
Added by Acts 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.01, eff. April 1, 2011.