Sec. 8101.202.  TAX ASSESSOR AND COLLECTOR.  Before issuing bonds payable wholly or partly from ad valorem taxes or imposing ad valorem taxes for any other purpose, the board shall:
(1)  appoint a tax assessor and collector;
(2)  provide for taxes to be assessed;  and
(3)  provide for the preparation of tax rolls.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.