ASSESSOR AND COLLECTOR OF TAXES
Currency | Current through the November 2021 election. |
(a) The qualified voters of each county shall elect an assessor-collector of taxes for the county, except as otherwise provided by this section.
(b) In any county having a population of less than 10,000 inhabitants, as determined by the most recent decennial census of the United States, the sheriff of the county, in addition to that officer's other duties, shall be the assessor-collector of taxes, except that the commissioners court of s...
(c) An assessor-collector of taxes shall hold office for four years; and shall perform all the duties with respect to assessing property for the purpose of taxation and of collecting taxes, as may be prescribed by the Legislature.
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