1. County Tax Assessor-Collectors The office of Phase II: 2.006
Gain Attention: Use opener here that creates an analogy describing why a Tax
Assessor-Collector is more than what they seem.
For example, explain how tax assessor-collectors handle more than just the
obvious- taxes. They also handle vehicle registrations, voter registrations,
serve as an appraiser and handle boat registrations for the Texas Parks and
Wildlife Department. They are definitely more than what they seem.
State Objectives:
Upon completion of this lesson, you should be able to:
Summarize the history of the office of county tax assessor-collector
Describe the constitutional authority of the county tax assessor-collector
Outline the other current legal authority of the county tax assessor-collector
4. Explain the basic responsibilities of the county tax assessor-collector
Phase II: 2.006

2. Objectives 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
Present Content: Stimulate participants by presenting the information in short segments (10 minutes each). Use visual or other aides to demonstrate ideas.

3. History History of the Office Constitutional Amended in 1932 and 1954
Combined two offices
Content, cont.
History
The Constitution of the State of Texas in 1876 provided for the biennial election of an Assessor in every county and that of a Collector in those counties with 10,000 or more population. The Sheriff was to serve as Ex Officio Collector in the smaller counties.
The Constitution of the State of Texas of 1876 was amended by a vote of the people on November 8, 1932 to once again combine the two offices.
Since 1935 when the constitutional amendment of 1932 went into effect, the Assessor-Collector has been elected biennially in all counties of 10,000 or more population. The State Constitution mandates the office of County Tax Assessor-Collector in counties with a population of 10,000 or more. The Sheriff may serve as the Tax Assessor-Collector in counties with a population of less than 10,000. In 1954, Section 16 was amended to increase the term of office for the County Tax Assessor-Collector from two to four years.

4. History Creation of the Central Appraisal District
The “Peveto Bill”, 1979
Appraisal function removed from County Tax Assessor-Collector
Content, cont.
History
In 1979, the Texas Legislature re-codified the Property Tax Code and passed SB-621, commonly known as the “Peveto Bill”. Named after Representative Wayne Peveto, D-Orange, Texas, who pushed for a Central Appraisal District that would provide a single value to all taxing jurisdictions. The Senate sponsor was Senator Grant Jones, D-Abilene, who authored SB-621.
This legislation created a “central appraisal district” in every county, governed by a board of directors who was responsible for hiring a chief appraiser, approving the district budget, and appointing an appraisal review board.
The passage of this legislation changed the meaning of the term “assessment” for the County Tax Assessor-Collector. Previously, assessment included the appraisal of the property. Under current law, assessment stands for the calculation of the effective tax rates, and the application of adopted rates to the values provided by the Central Appraisal District.

5. Assuming 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
Content, cont.
Assuming Office
Prior to taking office, a tax assessor-collector must post a bond. The bond for the county taxes, payable to and approved by the Commissioners Court, shall be in an amount equal to 10% of the total amount of the preceding tax year’s county taxes, not to exceed $100,000 unless population exceeds 1.5 million.
The bond for state taxes, payable to the governor and successors in office, approved by the Commissioners Court and the State Comptroller of Public Accounts, shall equal 5% of the net state collections from motor vehicle sales and use taxes and motor vehicle registration fees in the county during the year ending August 31 preceding the date the bond is given. The bond may not be less than $2,500 or greater than $100,000. However, a county with a population of 1.5 million or more by order may set the maximum amount of the bond in an amount greater than $100,000.

6. Assuming Office Failure to Produce New Bonds
Premiums to be paid by County
Official Oath
Deposits and Reports (bank accounts)
Content, cont.
Assuming Office
New county or state bonds may be required at any time, with approval of the proper authorities. Failure to give new bonds within a reasonable time shall result in the suspension of and removal proceedings of the county tax assessor-collector.
Reasonable premiums for both state and county bonds shall be paid by the county, out of county general revenue funds.
The county tax assessor-collector’s official oath and bonds for state and county taxes shall be recorded in the office of county clerk. The county judge shall submit the bond for state taxes to the State Comptroller of Public Accounts.
The county tax assessor-collector is required to make bank deposits and reports according to the terms of several statutes. Under the laws regulating the county depository, the county tax assessor-collector is required to deposit all taxes collected for the state, county, or other special districts for which taxes are collected. The money is deposited in the depository pending the preparation of his/her reports. It is in the best interests of the tax collector to take the money to the bank as soon as possible so the bank’s security will cover such funds. Under present law, the tax assessor-collector deposits money in his/her accounts at the depository, not the treasurers’ account, as soon as collected pending the preparation and reconciliation of his/her reports. (Op. AG H-1181)

7. Basic Responsibilities
Liability of the County Tax Assessor-Collector
Primary Responsibility of the County Tax Assessor-Collector
Collection of Delinquent Taxes
Content, cont.
Basic Responsibilities
A county tax assessor-collector is personally liable for the loss of public funds in the custody of the assessor-collector, or the county tax assessor-collector’s office. For this reason, the bonds for tax office deputies should be to the tax assessor-collector instead of the county. If a district court enters a declaratory judgment that the loss is due to a reason other than the negligence or misconduct of the assessor-collector, the county tax assessor-collector can be relieved of the personal liability.
The primary responsibility of the tax assessor-collector is assessing and collection of county property tax. The county tax office may collect taxes for other taxing agencies within the county, for instance: schools, cities, and special districts.
If the Commissioners Court does not contract with a private attorney, the county attorney, or if there is no county attorney, the district attorney may represent the county to enforce the collection of delinquent taxes. Today, most counties contract with law firms specializing in the collection of delinquent property taxes. Although there is no requirement to do so, consulting the tax assessor-collector when making this type of decision is very useful. The tax office works closest with the delinquent attorneys, and a good working relationship can have a positive impact on collection rates.
In some counties, the tax assessor-collector is hired to serve as the Chief Appraiser for the Central Appraisal District. This is a separate function, and requires the tax assessor-collector to administer two separate budgets and staffs. Both the duties of the tax assessor-collector and those of the Chief Appraiser require registration and certification with the Texas Department of Licensing and Regulation as a “Property Tax Professional”. To be eligible to register as a Property Tax Professional, one must be at least 18 years old, a resident of Texas, of good moral character, a graduate of an accredited high school or have a high school GED and must actively engage in the appraisal, assessment, or collection of ad valorem taxes.
The tax assessor-collector’s certification is as a “Registered Property Tax Assessor-Collector”. This certification requires a minimum of 3 years experience, several formal tested courses and examinations. The Chief Appraiser, and any appraisal staff must register and certify as a “Property Tax Appraiser”. This also requires 3 year of experience, successful completion of course work and examinations. Certification and required continuing education is monitored by the Texas Department of Licensing and Regulation.
Tax assessor-collectors that are active in property tax collection are automatically non-voting members of the Appraisal District Board of Directors. This does not preclude them from representing the county and any other jurisdiction as a voting member of the board. In any capacity, the tax assessor-collector by virtue of the required formal training in the property tax code, can be a valuable asset to the board and the Commissioners Court.

8. Basic Responsibilities
May act as Chief Appraiser for the Central Appraisal District
Registration and Certification Requirements
Education Requirements for the Tax Assessor/Collector
SB 546 – 2013 SB
Content, cont.
Basic Responsibilities
In some counties, the tax assessor-collector is hired to serve as the Chief Appraiser for the Central Appraisal District. This is a separate function, and requires the tax assessor-collector to administer two separate budgets and staffs. Both the duties of the tax assessor-collector and those of the Chief Appraiser have education mandates. The Chief Appraiser must register and become certified with the Texas Department of Licensing and Regulation as a “Registered Professional Appraiser”. To be eligible to register with TDLR as a Property Tax Professional, an individual must actively engage in the appraisal, assessment, or collection of ad valorem taxes.
SB546 effective in 2013 replaced the requirement for Tax Assessor/Collectors to register and obtain a certification with TDLR with an education structure that better encompasses the full scope of duties and responsibilities of the office. The elected official must successfully complete 20 hours of continuing education before each anniversary of taking office. In addition, the TAC shall successfully complete courses on ethics and on the constitutional and statutory duties of the office not later than the 90th day after taking office. The TAC must file an annual continuing education certificate of completion with the Commissioners Court of the county. Failure to complete the education requirements does place the elected official in danger of removal from office for incompetancy.
SB929 effective in 2017 added a requirement for the county TAC that assesses or collects property taxes. Those officials must successfully complete at least 40 hours of CE courses on the assessment and collection of property taxes, including a course dedicated to Chapter 26 of the tax code within the first year of office. Chapter 26 includes the calculation of tax rates and all responsibilities involved in the Truth in Taxation process.
Specific certifications documenting the level of training an individual may have achieved are available for both the elected TAC and for staff members.
Tax assessor-collectors that are active in property tax collection are automatically non-voting members of the Appraisal District Board of Directors. This does not preclude them from representing the county and any other jurisdiction as a voting member of the board. In any capacity, the tax assessor-collector by virtue of the required formal training in the property tax code, can be a valuable asset to the board and the Commissioners Court.

9. 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 & Bridge Maintenance
Public Health
Content, cont.
Basic Responsibilities
Today, the office of the County Tax Assessor-Collector is provided by Article VIII, Sections 14 and 16 of the Texas Constitution.
The County Tax Assessor-Collector is a necessary function of the county government. Property tax revenue usually provides up to 80% of a county budget’s requirements. Property taxes are the single greatest source of county revenue.
These funds provide for law enforcement, the judicial system, public health and human resource needs, library bookmobiles, and construction and maintenance of all county roads and bridges.
Article VIII, Section 14 Assessor and Collector of Taxes
Except as provided in Section 16 of this Article, there shall be elected by the qualified voters of each county, an Assessor and Collector of Taxes, who shall hold his or her office for four years and until his or her successor is elected and qualified; and such Assessor and Collector of Taxes shall perform all the duties with respect to assessing property for the purpose of taxation and of collecting taxes, as may be prescribed by the Legislature.

10. Basic Responsibilities
State Department of Highways & Public Transportation
Vehicle Registrations and Licensing
RTS
Inventory
Basic Responsibilities
Every tax office in the state provides motor vehicle registration and title services. The County Tax Assessor-Collector has served the state in this capacity since April of The Certificate of Title Act became effective October of 1939.
For over 90 years the tax office worked closely with Texas Department of Transportation Vehicle Titles and Registration Division, changing and growing with that agency and the state. During that time, all vehicles were registered in March of each year. In 1978 registration of passenger and light commercial vehicles was staggered on a monthly basis and effectively spread the workload throughout the entire year.
Since 1992, county tax offices have utilized the department’s “online” computer system, allowing every office access to all motor vehicle records across the state. The benefits include more accurate records and a “speeding up” of the title process.
In 2009, the Texas Department of Motor Vehicles was created as a separate agency and became operational in November of that year. TxDMV took responsibility of the Registration and Title Division from TxDOT.
The Tax Assessor-Collector is responsible to the state for accountable inventory in the form of plates, permits, and special annual plates.

11. Basic Responsibilities
Voter Registration
Applications
Voter Certificates
Voter Records
Reports to the Secretary of State
Poll lists
Petitions
Content, cont.
Basic Responsibilities
In many Texas counties, the Tax Assessor-Collector also acts as the voter
registrar. As such they are responsible for registering the eligible
population of the county which includes maintaining individual records,
generating voter registration certificates, and reporting all changes and various
statistics to the Secretary of State. In 2001, the Help America Vote Act (HAVA)
made several changes to Federal Election Law impacting the manner in which
voter information is maintained and election lists are generated. Counties
process their voter registration using the TEAM (Texas Election Administration
Management) System. The voter registrar must provide poll lists of all eligible
voters for all elections held within the county. Local option petitions are
usually presented to the voter registrar for verification.

12. Basic Responsibilities
Collection and Distribution of Fees
Fees due the County Tax Assessor-Collector
Jurisdiction
Special Inventory Tax
Content, cont.
Basic Responsibilities
There are a multitude of other fees that the county tax assessor-collector is
responsible for collecting. Some of these include assessment and collection of
property taxes for other agencies and taxing units. The County Tax Assessor-
Collector is required to collect for other taxing jurisdictions under these
conditions: the law requires the other taxing unit to use the county assessor-
collector for taxes imposed in the county; the law creating or authorizing
creation of the taxing unit does not mention who assess and collects its taxes
within the county; the governing body of the taxing unit requires the county to
assess and collect its taxes as provided by Property Tax Code, Section 6.22 (c);
or it is required by intergovernmental contract.
An appraisal district, or a taxing unit, may not be required to assess or collect
taxes outside the district boundaries of the appraisal district. A reasonable fee is
due the County Tax Assessor-Collector for collecting taxes for other taxing
entities in the county but this fee may not exceed the actual costs incurred for
assessing and collecting taxes for a taxing unit. A clarification of “actual costs”
can be found in Attorney General Opinion JM While not a “money
making proposition”, consolidated tax collections in the County Tax Office to
help cut costs and streamline government is a very appealing option.
Until 1994, motor vehicle dealers paid taxes on the value of units they held as
of either January 1, or September 1. All businesses are taxed on the inventory
held. The 73rd legislature provided a significant change in the way dealers pay
property taxes on their inventory. The dealer reports each sale and the property
tax on the value of each vehicle sold to the public on a monthly report. The
dealers turn the property tax over to the County Tax Assessor-Collector to
escrow on their behalf by the 10th of the following month. The tax assessor-
collector is responsible for record keeping and the escrow accounts on each
dealer in the county. After the December “Vehicle Inventory Tax” reports are
filed and balanced, the tax collector is responsible for paying the property taxes
for the dealership on their inventory. If not enough money has been collected,
the tax collector bills the dealership for the balance. As excess of funds is split
proportionately to the taxing jurisdictions.
To help defray the cost of administering these funds, the interest from the escrow
accounts is dedicated to the tax office. It is interesting to note that the tax assessor-
collector is charged with this responsibilities whether they collect property taxes
through their office or not.
Tax assessor-collectors commonly refer to the procedure as “VIT” (vehicle inventory tax). Subsequent legislation now includes boats,
heavy equipment, and manufactured housing. This resulted in the use of the term “SIT” (special inventory tax).
Only the tax assessor-collector can expend the interest monies from the SIT accounts, even if the function has been contracted to
another entity.

13. Basic Responsibilities
Collection and Distribution of Fees
Alcoholic Beverage Permits
Boat and Motor Registration
County/State Fees
Content, cont.
Basic Responsibilities
In counties that sell and serve liquor, the tax office receives fees on the licenses. For those counties that have adopted a local liquor fee, the tax office receives reports on local liquor licenses from TABC, calculates, bills and collects those as well.
Under the Texas Parks and Wildlife Code, Section , the County Tax
Assessor-Collector can serve as agent for the Texas Parks and Wildlife
Department, registering boats and motors. The county receives 10% of all
registration and title fees collected, and 5% of sales tax collected by the county
office. The Texas Parks and Wildlife Department’s computer system can be
accessed through the Texas Department of Transportation RTS system to
generate receipts and reports, simplifying and streamlining the process for those
offices that provide the service.
Other taxes and fees collected by the tax assessor-collector include sales tax on motor vehicles, and may include state or localfees imposed on coin operated vending machines, and/or amusement
machines.

14. Basic Responsibilities
Library of Public Records
Content, cont.
Basic Responsibilities
A library of public records is kept by many County Tax Assessor-Collector offices. These records are open to the public. The library may contain records of deeds, maps, plats and abstracts of property located within the county. This is valuable data regarding the size, shape, location, legal description, property owner, and purchase date of all real property situated in the county. These records are very popular in genealogical research.

15. County Depository Texas Tax Code, Section 31.10(c) Content, cont.
The Texas’ Tax Code, Section 31.10(c) states that at least monthly the collector for a taxing unit shall deposit in the unit’s depository all
taxes collected for the unit and that the governing body of the unit may require deposits to made more frequently.

16. Review Summarize History Constitutional Authority
Current Legal Authority
Basic Responsibilities
Insert Guided Learning: Conduct a guided review of the information and encourage participants to summarize the information for the group.
List best-case scenario questions and answers, debate topics or other activities here.
Summary
The Texas Constitution of 1876 provided for the biennial election of an Assessor in every county and that of a collector in those counties of 10,000 population or more. The sheriff was to serve as ex-officio collector in the smaller counties. Since 1935 when the Constitutional amendment of 1932 went into effect, the Assessor-Collector has been elected biennially in all counties of 10,000 or more population. The State Constitution mandates the office of the County Tax Assessor-Collector in counties with a population of 10,000 of more. The Sheriff may serve as the tax assessor-collector in counties with a population of less than 10,000. In 1954, the Constitution for the was amended
to increase the term of office for the County Tax Assessor-Collector from two to four years.
Today, the office of the County Tax Assessor-Collector is provided by Article VIII, Section 14 and 16 of the Texas Constitution.
The County Tax Assessor-Collector is a necessary function of county government. Property tax revenue usually provides up to 80% of a county budget’s requirements. Property taxes are the single greatest source of county revenue.
The primary responsibility of the Tax Assessor-Collector is the assessing and collection of county property tax. The County Tax Office may collect taxes for other taxing agencies within the county, for instance: schools, cities, and special districts.
Every tax office in the state provides motor vehicle registration and title services. The County Tax Assessor-Collector has served the state in this capacity since April of The Certificate of Title Act became effective October of 1939.
In many Texas counties, the Tax Assessor-Collector also acts as the voter registrar. In counties that sell and serve alcohol, the county receives a fee on the licenses and can adopt local fees. Under the Texas Parks and Wildlife Code, Section , the County Tax Assessor-Collector can serve as agent for the Texas Parks and Wildlife Department registering boats and motors.

17. Resources Texas Constitution, Article 8, Sections 14 & 16
Texas Transportation Code, Section
Texas Local Government Code, Section
Texas Property Tax Code, Section 6, Subchapter B
Texas Parks and Wildlife Code, Section
Texas Election Laws, Section
Texas Constitution, Article 8, Sections 14 & 16
Texas Transportation Code, Section
Texas Local Government Code, Section
Texas Property Tax Code, Section 6, Subchapter B
Texas Practice, County and Special District Law, by Brooks, Vol. 35
Texas Parks and Wildlife Code, Section
Texas Election Code, Section

18. Letters
The following is a copy of a letter dated August 19, 1860, in the Texas State Library, Austin:
“Sam Houston
Govnr.
I have bin reElected to the office of Assessor and Collector of Sansaba County. Send me a SixShooter of the largest size and Bouy knife.
E. Estep”