Sec. 282.102.  TAX ASSESSOR-COLLECTOR.  (a)  The county tax assessor-collector shall levy and collect taxes for the district.
(b)  After receiving a petition of at least five percent of the qualified taxpaying voters of a created district, the commissioners court may order an election to determine whether the district should have a tax assessor and collector other than the county tax assessor-collector.  The commissioners court may order the election after:
(1)  the district is created;  and
(2)  giving notice in the manner as provided for the creation election.
(c)  If the voters determine by a two-thirds vote that the district should have a district tax assessor-collector, the board shall appoint a suitable person to serve in that position.
Acts 1989, 71st Leg., ch. 678, Sec. 1, eff. Sept. 1, 1989.