Tex. Special District Local Laws Code § 1026.255

This is the official text of Tex. Special District Local Laws Code § 1026.255, part of Texas’s Special District Local Laws Code — consolidates the individual laws creating Texas's special-purpose local government districts.

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§ 1026.255. ASSESSMENT AND COLLECTION BY TAX ASSESSOR-COLLECTOR OF ANOTHER POLITICAL SUBDIVISION.

Official statutory text

(a) The board may elect to have district taxes assessed and collected by the tax assessor-collector of a political subdivision located wholly or partly in the district. 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 a similar resolution.

(b) The tax assessor-collector of the political subdivision shall assess and collect the appropriate district taxes in accordance with the board's election under Subsection (a).

Status: in_force · Read it on the official government site

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