Sec. 1051.254.  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 by December 1 and governs the manner in which taxes are assessed and collected, until changed by a similar resolution.
(b)  The district tax assessor-collector must:
(1)  reside in the district; and
(2)  own real property subject to district taxation.
(c)  The board shall set for the district tax assessor-collector:
(1)  the term of employment; and
(2)  compensation.
Added by Acts 2007, 80th Leg., R.S., Ch. 920 (H.B. 3166), Sec. 1.02, eff. April 1, 2009.