BDAF(LEGAL) - OFFICERS AND OFFICIALS: SELECTION AND DUTIES OF CHIEF TAX OFFICIALS

Selection of Assessor and Collector

Require the county to assess and collect taxes for the District. The Board may revoke the requirement at any time by official action. Tax Code 6.22(c)

Contract with another taxing unit or the county appraisal district(s) to perform duties relating to the assessment or collection of taxes. Tax Code 6.24(a)

Registration Requirements

An assessor-collector, collector, or other person designated by the Board as the chief administrator of the District's assessment functions, collection functions, or both;

All persons engaged in appraisals of real or personal property for ad valorem tax purposes; and

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

Occupations Code 1151.151, .160

Duties

Assessor

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

By August 1 or as soon thereafter as practicable, submit to the Board the appraisal roll showing the total appraised, assessed, and taxable values. 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 District. Tax Code 26.09

By October 1 or as soon thereafter as practicable, 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. The assessor is not required to mail a tax bill if on or before September 15, the individual or entity entitled to receive a tax bill and the assessor enter into a signed, written agreement providing for delivery of the tax bill by electronic means. Tax Code 31.01(a), (k)

Collector

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

Each month, prepare and submit to the Board a written report made under oath accounting for all taxes collected 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)

Each year, prepare and submit to the Board an annual report made under oath accounting for all taxes collected or delinquent on property taxed by the District 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 the District's depository all taxes collected for the District. The Board may require deposits to be made more frequently. Tax Code 31.10(c)

If the District's taxes are collected by another taxing unit or the appraisal district, the collector shall deposit taxes in the District's depository daily, unless the Board by official action provides that deposits may be made less often than daily. Tax Code 31.10(d)

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

At least once each year, deliver a delinquent tax notice to each person whose name appears on the delinquent tax rolls. Tax Code 33.04

Collector's Bond

Tax Code 6.29

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), (d)

Anton ISD

BDAF(LEGAL)-P

UPDATE 93

DATE ISSUED: 2/20/2012