CAIA(LEGAL) - AD VALOREM TAXES: SELECTION AND DUTIES OF CHIEF TAX OFFICIALS

APPRAISAL function

REGISTRATION REQUIREMENTS

The chief appraiser of an appraisal district, an appraisal supervisor or assistant, a property tax appraiser, an appraisal engineer, and any other person authorized to render judgment on, recommend, or certify an appraised value to the appraisal review board of an appraisal district;

A person who engages in appraisal of property for ad valorem tax purposes for an appraisal district or a taxing unit;

An assessor-collector other than a county assessor-collector;

A collector or another person designated by a governing body as the chief administrator of the taxing unit's assessment functions, collection functions, or both; and

A person who performs assessment or collection functions for a taxing unit and is required to register by the chief administrator of the unit's tax office.

Occupations Code 1151.151

SELECTION OF ASSESSOR AND COLLECTOR

DUTIES

ASSESSOR

On receipt of the appraisal roll, determine the total appraised value, the total assessed value, and the total taxable value of property taxable by the taxing unit. Tax Code 26.04(a)

Submit the appraisal roll for the taxing unit showing the total appraised, assessed, and taxable values of all property and the total taxable value of new property to the taxing unit's board of directors by August 1 or as soon thereafter as practicable. Tax Code 26.04(b)

On receipt of notice of the tax rate for the current tax year, calculate the tax imposed on each property on the appraisal roll for the taxing unit. Tax Code 26.09(a)

Prepare and mail a tax bill to each person in whose name the property is listed on the tax roll and to the person's authorized agent by October 1 or as soon thereafter as practicable. Tax Code 31.01(a)

COLLECTOR

By August 1 or as soon thereafter as practicable, certify an estimate of the collection rate for the current year to a board. If the collector certified an anticipated collection rate in the preceding year and the actual collection rate in that year exceeded the anticipated rate, the collector shall also certify the amount of debt taxes collected in excess of the anticipated amount in the preceding year. Tax Code 26.04(b)

Each month, prepare and submit to a board a written report made under oath accounting for all taxes collected for the taxing unit during the preceding month. Reports of collections made in the months of October through January are due on the 25th day of the month following the month that is the subject of the report. Reports of collections made in all other months are due on the 15th day of the month following the month that is the subject of the report. Tax Code 31.10(a)

Prepare and submit to the board an annual report made under oath accounting for all taxes collected or delinquent on property taxed by the taxing unit during the preceding 12-month period. Annual reports are due on the 60th day following the last day of the fiscal year. Tax Code 31.10(b)

At least monthly, deposit in a taxing unit's depository all taxes collected for the taxing unit. The board may require deposits to be made more frequently. Tax Code 31.10(c)

Each year, prepare a current and cumulative delinquent tax roll for the taxing unit. Tax Code 33.03

At least once each year, deliver a notice of delinquency to each person whose name appears on the delinquent tax roll, subject to the exceptions of Tax Code 33.04(a). Tax Code 33.04

COLLECTOR'S BOND

Tax Code 6.29(b)–(c)

LIMIT ON CONTRACTING

The combined ownership of the individual and the individual's spouse is at least ten percent of the voting stock or share of the business entity; or

The individual or the individual's spouse is a partner, limited partner, or officer of the business entity.

Tax Code 6.036(c)–(e)

Tyler Junior College

CAIA(LEGAL)-LJC

UPDATE 30

DATE ISSUED: 4/2/2015