The appraisal district assessor-collector assesses and collects taxes on property within the county or another taxing unit. A taxing unit, other than a county, may contract with the governing body of another unit or with an appraisal district to perform duties related to the assessment or collection of taxes.
The assessor-collector for a county is determined by the Texas Constitution. The assessor and collector for a taxing unit other than a county or a home-rule city are determined by the law creating the unit. The assessor and collector for a home-rule city are determined by the city's charter and ordinances. |
