1 / 0

County Tax Assessor-Collector

County Tax Assessor-Collector. Commissioners Court Advanced Curriculum for County Judges and Commissioners Phase II. Objectives. History of the Office of County Tax Assessor-Collector Constitutional Authority of the County Tax Assessor-Collector

kyrene
Download Presentation

County Tax Assessor-Collector

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. County Tax Assessor-Collector

    Commissioners Court Advanced Curriculum for County Judges and Commissioners Phase II
  2. Objectives History of the Office of County Tax Assessor-Collector Constitutional Authority of the County Tax Assessor-Collector Explain the Other Current Legal Authority Basic Responsibilities of the County Tax Assessor-Collector
  3. History History of the Office Constitution of the Republic of Texas 1836 Texas Constitution of 1845 Texas Constitution of 1869 Texas Constitution of 1876 Texas Constitution of 1832 Two year term of office Four year term of office
  4. History Creation of the Central Appraisal District The “Peveto Bill”, 1979 Appraisal function removed from County Tax Assessor/Collector
  5. Assuming Office Bonds Payable to the County and State Before taking office HB3458, 76th Session, Texas Legislature Not to exceed $100,000
  6. Assuming Office Failure to Produce New Bonds Premiums to be paid by the County Official Oath Deposits and Reports (bank accounts)
  7. Basic 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 Continuing Education Requirements
  8. Basic Responsibilities Current Legal Authority Texas Constitution, Article VIII, Sections 14 and 16 80% of County Revenue Funds Collected Provide Law Enforcement Judicial System Road and Bridge maintenance Public Health
  9. Basic Responsibilities Texas Department of Motor Vehicles Vehicle Titles and Registration RTS Inventory
  10. Basic Responsibilities Voter Registration Applications Voter Certificates Voter Records Reports to the Secretary of State Poll lists Petitions
  11. Basic Responsibilities Collection and Distribution of Fees Fees due the County Tax Assessor-Collector Jurisdiction Vehicle Inventory Tax
  12. Basic Responsibilities Collection and Distribution of Fees Alcoholic Beverage permits Parks & Wildlife County/State fees
  13. Basic Responsibilities Library of Public Records
  14. References Texas Constitution Civil Statutes Local Government Code Property Tax Code Texas Practice, County and Special District Law, by Brooks, Vol. 35 and 36a&b
More Related