county tax assessor-collectors theoffice of the office of phase ii: 2.006
DESCRIPTION
History History of the Office Constitutional Amended in 1932 and 1954 Combined two officesTRANSCRIPT
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County Tax County Tax Assessor-Collectors Assessor-Collectors
TheThe office ofoffice of
Phase II: 2.006
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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
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HistoryHistory• History of the Office
Constitutional Amended in 1932 and 1954 Combined two offices
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HistoryHistory• Creation of the Central Appraisal District
The “Peveto Bill”, 1979 Appraisal function removed from County
Tax Assessor-Collector
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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
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Assuming OfficeAssuming Office• Failure to Produce New Bonds • Premiums to be paid by County• Official Oath • Deposits and Reports (bank accounts)
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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
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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
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Basic ResponsibilitiesBasic Responsibilities
• State Department of Highways & Public Transportation Vehicle Registrations and Licensing
RTS Inventory
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Basic Responsibilities Basic Responsibilities
• Voter Registration Applications Voter Certificates Voter Records Reports to the Secretary of State Poll lists Petitions
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Basic ResponsibilitiesBasic Responsibilities
• Collection and Distribution of Fees Fees due the County Tax Assessor-
Collector Jurisdiction Special Inventory Tax
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Basic ResponsibilitiesBasic Responsibilities
• Collection and Distribution of Fees Alcoholic Beverage Permits Boat and Motor Registration County/State Fees
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Basic Responsibilities Basic Responsibilities
• Library of Public Records
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ReviewReview
• Summarize History• Constitutional Authority• Current Legal Authority • Basic Responsibilities
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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