It is the intent of this subchapter to provide an alternative method of assessment and collection of taxes in counties utilizing the unit tax ledger system where the use of a computerized system for assessment and collection is utilized. The county quorum court may authorize, by ordinance, the use of this alternative method when it […]
Under the system provided for in this subchapter: (1) It is the duty of the county assessor of each county to enter upon the assessment record of the county the adjusted or equalized assessed value of any and all property as found and fixed by the county equalization board; (2) In making the tax books […]
Under the system provided for in this subchapter: (1) After receiving statements of the rates and sums of money to be levied for the current year from the Auditor of State and from such other officers and authorities, including special improvement districts, as shall be legally empowered to determine the rates or amounts of taxes […]
Under the system provided for in this subchapter, the county collector shall: (1) Make changes to the tax books after the county assessor files the final abstract of the tax books as authorized by the county assessor by a two-part change form; (2) Prepare the tax statements and tax receipts and collect the taxes; and […]
Under the system provided for in this subchapter: (1) All county collectors’ final tax settlements shall be made and filed with the county court on or before the fourth Monday of December each year; (2) (A) It is the duty of the county court to pass upon the final tax settlement of the county collector […]
Under the system provided for in this subchapter: (1) The county collector shall maintain a permanent record of all taxes collected and the tax book reflecting all valuation changes and the receipt number, date, and amount of collection under the authority of this subchapter; and (2) The preparer of the tax books shall receive a […]
Under the system provided for in this subchapter, the county treasurer shall distribute the taxes by December 31 of each year as authorized by the final tax settlement approved by the county judge.
