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History History of the Office Constitutional Amended in 1932 and 1954 Combined two offices
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County Tax County Tax Assessor-Collectors Assessor-Collectors
TheThe office ofoffice of
Phase II: 2.006
ObjectivesObjectives
• History of the Office of County Tax Assessor-Collector
• Constitutional Authority of the County Tax Assessor-Collector
• Other Current Legal Authority• Basic Responsibilities of the County Tax
Assessor-Collector
HistoryHistory• History of the Office
Constitutional Amended in 1932 and 1954 Combined two offices
HistoryHistory• Creation of the Central Appraisal District
The “Peveto Bill”, 1979 Appraisal function removed from County
Tax Assessor-Collector
Assuming OfficeAssuming Office• Bonds Payable to the County and State
Post before taking office Not to exceed $100,000 unless population of
1.5 million or more
Assuming OfficeAssuming Office• Failure to Produce New Bonds • Premiums to be paid by County• Official Oath • Deposits and Reports (bank accounts)
Basic ResponsibilitiesBasic Responsibilities
• Liability of the County Tax Assessor-Collector
• Primary Responsibility of the County Tax Assessor-Collector
• Collection of Delinquent Taxes• May act as Chief Appraiser for the
Central Appraisal District Registration and Certification Requirements
Basic ResponsibilitiesBasic Responsibilities Current Legal Authority
Texas Constitution, Article VIII, Sections 14 and 1680% of County RevenueFunds Collected Provide
– Law Enforcement– Judicial System– Road & Bridge Maintenance– Public Health
Basic ResponsibilitiesBasic Responsibilities
• State Department of Highways & Public Transportation Vehicle Registrations and Licensing
RTS Inventory
Basic Responsibilities Basic Responsibilities
• Voter Registration Applications Voter Certificates Voter Records Reports to the Secretary of State Poll lists Petitions
Basic ResponsibilitiesBasic Responsibilities
• Collection and Distribution of Fees Fees due the County Tax Assessor-
Collector Jurisdiction Special Inventory Tax
Basic ResponsibilitiesBasic Responsibilities
• Collection and Distribution of Fees Alcoholic Beverage Permits Boat and Motor Registration County/State Fees
Basic Responsibilities Basic Responsibilities
• Library of Public Records
ReviewReview
• Summarize History• Constitutional Authority• Current Legal Authority • Basic Responsibilities
ResourcesResources• Texas Constitution, Article 8, Sections 14 & 16• Texas Transportation Code, Section 502.002 • Texas Local Government Code, Section 113.006• Texas Property Tax Code, Section 6, Subchapter B• Texas Parks and Wildlife Code, Section 31.046• Texas Election Laws, Section 12.001