Sec. 78.053.  COLLECTION OF ASSESSMENT.  (a)  The board may assess and collect an assessment imposed under this chapter by:
(1)  appointing an assessor-collector to perform the duties;
(2)  contracting with the county tax assessor-collector to perform the duties;  or
(3)  appointing an assessor to make an assessment and contracting with a county tax assessor-collector to collect the assessment.
(b)  If the board appoints an assessor-collector under Subsection (a)(1) of this section, the board may require the assessor-collector to give bond in an amount determined by the board.  The board may compensate the assessor-collector in an amount not to exceed an amount equal to five percent of assessments collected.
(c)  If the board contracts with a county tax assessor-collector under Subsection (a)(2) of this section, the assessor-collector may retain as fees of office five percent of all assessments collected.
(d)  If the board appoints an assessor under Subsection (a)(3) of this section, the board may compensate the assessor in an amount not to exceed an amount equal to 2-1/2 percent of the assessments collected and the contracting county tax assessor-collector may retain 2-1/2 percent of the assessments collected.
Acts 1981, 67th Leg., p. 1215, ch. 388, Sec. 1, eff. Sept. 1, 1981.