Sec. 1111.254.  ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR.  (a)  The board by majority vote 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 before December 1 and governs the manner in which taxes are assessed and collected, until changed by the board.
(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 prescribe the district tax assessor-collector's term of employment and compensation.
Added by Acts 2011, 82nd Leg., R.S., Ch. 70 (S.B. 1147), Sec. 1.01, eff. April 1, 2013.