county tax assessor-collectors theoffice of the office of phase ii: 2.006

County Tax County Tax Assessor-Collectors Assessor-Collectors

TheThe office ofoffice of

Phase II: 2.006

ObjectivesObjectives

• History of the Office of County Tax Assessor-Collector

• Constitutional Authority of the County Tax Assessor-Collector

• Other Current Legal Authority• Basic Responsibilities of the County Tax

Assessor-Collector

HistoryHistory• History of the Office

Constitutional Amended in 1932 and 1954 Combined two offices

HistoryHistory• Creation of the Central Appraisal District

The “Peveto Bill”, 1979 Appraisal function removed from County

Tax Assessor-Collector

Assuming OfficeAssuming Office• Bonds Payable to the County and State

Post before taking office Not to exceed $100,000 unless population of

1.5 million or more

Assuming OfficeAssuming Office• Failure to Produce New Bonds • Premiums to be paid by County• Official Oath • Deposits and Reports (bank accounts)

Basic ResponsibilitiesBasic Responsibilities

• Liability of the County Tax Assessor-Collector

• Primary Responsibility of the County Tax Assessor-Collector

• Collection of Delinquent Taxes• May act as Chief Appraiser for the

Central Appraisal District Registration and Certification Requirements

Basic ResponsibilitiesBasic Responsibilities Current Legal Authority

Texas Constitution, Article VIII, Sections 14 and 1680% of County RevenueFunds Collected Provide

– Law Enforcement– Judicial System– Road & Bridge Maintenance– Public Health

Basic ResponsibilitiesBasic Responsibilities

• State Department of Highways & Public Transportation Vehicle Registrations and Licensing

RTS Inventory

Basic Responsibilities Basic Responsibilities

• Voter Registration Applications Voter Certificates Voter Records Reports to the Secretary of State Poll lists Petitions

Basic ResponsibilitiesBasic Responsibilities

• Collection and Distribution of Fees Fees due the County Tax Assessor-

Collector Jurisdiction Special Inventory Tax

Basic ResponsibilitiesBasic Responsibilities

• Collection and Distribution of Fees Alcoholic Beverage Permits Boat and Motor Registration County/State Fees

Basic Responsibilities Basic Responsibilities

• Library of Public Records

ReviewReview

• Summarize History• Constitutional Authority• Current Legal Authority • Basic Responsibilities

ResourcesResources• Texas Constitution, Article 8, Sections 14 & 16• Texas Transportation Code, Section 502.002 • Texas Local Government Code, Section 113.006• Texas Property Tax Code, Section 6, Subchapter B• Texas Parks and Wildlife Code, Section 31.046• Texas Election Laws, Section 12.001