reglab/housing_qa huggingface dataset:
TX Tax Code § 6.16 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter A. Appraisal Districts|Section 6.16. Residential Property Owner Assistance

Sec. 6.16.  RESIDENTIAL PROPERTY OWNER ASSISTANCE.  (a)  The chief appraiser of an appraisal district may maintain a list of the following individuals who have designated themselves as an individual who will provide free assistance to an owner of residential property that is occupied by the owner as the owner's principal residence:(1)  a real estate broker or sales agent licensed under Chapter 1101, Occupations Code;(2)  a real estate appraiser licensed or certified under Chapter 1103, Occupations Code; or(3)  a property tax consultant registered under Chapter 1152, Occupations Code. (b)  On the request of an owner described by Subsection (a), a chief appraiser who maintains a list under this section shall provide to the owner a copy of the list.(c)  A list must:(1)  be organized by county;(2)  be available on the appraisal district's Internet website, if the appraisal district maintains a website; and(3)  provide the name, contact information, and job title of each individual who will provide free assistance.(d)  A person must designate himself or herself as an individual who will provide free assistance by completing a form prescribed by the chief appraiser and submitting the form to the chief appraiser.|Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 19, eff. January 1, 2020.|
TX Tax Code § 6.21 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter B. Assessors and Collectors|Section 6.21. County Assessor-Collector

Sec. 6.21.  COUNTY ASSESSOR-COLLECTOR.  (a)  The assessor-collector for a county is determined as provided by Article VIII, Sections 14, 16, and 16a, of the Texas Constitution.(b)  If a county with a population of less than 10,000 authorizes a separate county assessor-collector as provided by Article VIII, Section 16a, of the Texas Constitution, the commissioners court may appoint a county assessor-collector to serve until an assessor-collector is elected at the next general election and has qualified.|Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 6.22 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter B. Assessors and Collectors|Section 6.22. Assessor and Collector for Other Taxing Units

Sec. 6.22.  ASSESSOR AND COLLECTOR FOR OTHER TAXING UNITS.  (a)  The assessor and collector for a taxing unit other than a county or a home-rule city are determined by the law creating or authorizing creation of the unit.(b)  The assessor and collector for a home-rule city are determined by the city's charter and ordinances.(c)  The governing body of a taxing unit authorized to have its own assessor and collector by official action in the manner required by law for official action by the body may require the county to assess and collect the taxes the unit imposes in the county in the manner in which the county assesses and collects its taxes.  The governing body of the unit may revoke the requirement at any time by the same official action.|Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 6.23 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter B. Assessors and Collectors|Section 6.23. Duties of Assessor and Collector

Sec. 6.23.  DUTIES OF ASSESSOR AND COLLECTOR.  (a)  The county assessor-collector shall assess and collect taxes on property in the county for the county.  He shall also assess and collect taxes on property for another taxing unit if:(1)  the law creating or authorizing creation of the unit requires it to use the county assessor-collector for the taxes the unit imposes in the county;(2)  the law creating or authorizing creation of the unit does not mention who assesses and collects its taxes and the unit imposes taxes in the county;(3)  the governing body of the unit requires the county to assess and collect its taxes as provided by Subsection (c) of Section 6.22 of this code;  or(4)  required by an intergovernmental contract.(b)  The assessor and collector for a taxing unit other than a county shall assess, collect, or assess and collect taxes, as applicable, for the unit.  He shall also assess, collect, or assess and collect taxes, as applicable, for another unit if:(1)  required by or pursuant to the law creating or authorizing creation of the other unit;  or(2)  required by an intergovernmental contract.|Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 22, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 4819, ch. 851, Sec. 2, eff. Aug. 29, 1983.|
TX Tax Code § 6.231 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter B. Assessors and Collectors|Section 6.231. Continuing Education

Sec. 6.231.  CONTINUING EDUCATION.  (a)  A county assessor-collector must successfully complete 20 hours of continuing education before each anniversary of the date on which the county assessor-collector takes office.  The continuing education must include at least 10 hours of instruction on laws relating to the assessment and collection of property taxes for a county assessor-collector who assesses or collects property taxes.(b)  In addition to the requirement described by Subsection (a), a county assessor-collector shall:(1)  successfully complete continuing education courses on ethics and on the constitutional and statutory duties of the county assessor-collector not later than the 90th day after the date on which the county assessor-collector first takes office; and(2)  if the county assessor-collector assesses or collects property taxes, successfully complete at least 40 hours of continuing education courses on the assessment and collection of property taxes, including a course dedicated to Chapter 26, not later than the first anniversary of the date on which the county assessor-collector first takes office.(c)  Continuing education required by this section must be approved by a state agency or an accredited institution of higher education, including an institution that is a part of or associated with an accredited institution of higher education, such as the V. G. Young Institute of County Government.(d)  A county assessor-collector shall file annually a continuing education certificate of completion with the commissioners court of the county in which the county assessor-collector holds office.(e)  To satisfy the requirement described by Subsection (a), a county assessor-collector may carry forward from one 12-month period to the next not more than 10 continuing education hours that the county assessor-collector completes in excess of the required 20 hours.(f)  For purposes of removal under Subchapter B, Chapter 87, Local Government Code, "incompetency" in the case of a county assessor-collector includes the failure to complete continuing education requirements in accordance with this section.|Added by Acts 2013, 83rd Leg., R.S., Ch. 429 (S.B. 546), Sec. 1, eff. January 1, 2014.Amended by: Acts 2017, 85th Leg., R.S., Ch. 28 (S.B. 929), Sec. 1, eff. May 18, 2017.|
TX Tax Code § 6.24 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter B. Assessors and Collectors|Section 6.24. Contracts for Assessment and Collection

Sec. 6.24.  CONTRACTS FOR ASSESSMENT AND COLLECTION.  (a)  The governing body of a taxing unit other than a county may contract as provided by the Interlocal Cooperation Act  with the governing body of another unit or with the board of directors of an appraisal district for the other unit or the district to perform duties relating to the assessment or collection of taxes.(b)  The commissioners court with the approval of the county assessor-collector may contract as provided by the Interlocal Cooperation Act with the governing body of another taxing unit in the county or with the board of directors of the appraisal district for the other unit or the district to perform duties relating to the assessment or collection of taxes for the county.  If a county contracts to have its taxes assessed and collected by another taxing unit or by the appraisal district, except as provided by Subsection (c), the contract shall require the other unit or the district to assess and collect all taxes the county is required to assess and collect.(c)  A contract entered into under Subsection (b) may exclude from the taxes the other unit or the district is required to assess and collect taxes the county is required to assess and collect under one or more of the following provisions:(1)  Section 23.121;(2)  Section 23.122;(3)  Section 23.124;(4)  Section 23.1241;(5)  Section 23.1242;(6)  Section 23.125;(7)  Section 23.127;  or(8)  Section 23.128.(d)  A contract under this section may provide for the entity that collects taxes to contract with an attorney, as provided by Section 6.30 of this code, for collection of delinquent taxes.|Acts 1979, 66th Leg., p. 2228, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 23, 24, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983;  Acts 2001, 77th Leg., ch. 1430, Sec. 2, eff. Sept. 1, 2001.|
TX Tax Code § 6.27 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter B. Assessors and Collectors|Section 6.27. Compensation for Assessment and Collection

Sec. 6.27.  COMPENSATION FOR ASSESSMENT AND COLLECTION.  (a)  Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983.(b)  Except as provided by Subsection (d), the county assessor-collector is entitled to a reasonable fee, which may not exceed the actual costs incurred, for assessing and collecting taxes for a taxing unit pursuant to Section 6.23(a)(1), (2), or (3).(c)  The assessor or collector for a taxing unit other than a county is entitled to reasonable compensation, which may not exceed the actual costs incurred, for assessing or collecting taxes for a taxing unit pursuant to Subsection (b) of Section 6.23 of this code.(d)  If a law enacted under Section 59, Article XVI, Texas Constitution, creating a river authority authorizes the river authority to impose a tax, specifies the maximum tax rate, and specifies the maximum fee that the authority may pay for the assessment and collection of the authority's taxes, and if the county assessor-collector assesses and collects the taxes the river authority imposes pursuant to Section 6.23(a)(1), (2), or (3), the county assessor-collector may not charge the river authority a fee for assessing and collecting the taxes that exceeds the fee specified in the law creating the river authority.|Acts 1979, 66th Leg., p. 2230, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 26, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983.Amended by: Acts 2005, 79th Leg., Ch. 32 (S.B. 692), Sec. 1, eff. May 9, 2005.|
TX Tax Code § 6.275 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter B. Assessors and Collectors|Section 6.275. Release of Assessor and Collector From Liability

Sec. 6.275.  RELEASE OF ASSESSOR AND COLLECTOR FROM LIABILITY.  A county assessor-collector is not personally liable for the loss of public funds in the custody of the assessor-collector or the assessor-collector's office 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.|Added by Acts 1987, 70th Leg., 2nd C.S., ch. 37, Sec. 1, eff. Oct. 20, 1987.|
TX Tax Code § 6.29 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter B. Assessors and Collectors|Section 6.29. Bonds for Other Taxes

Sec. 6.29.  BONDS FOR OTHER TAXES.  (a)  A taxing unit, other than a county, that has its own collector shall require him to give bond conditioned on the faithful performance of his duties.  To be effective, the bond must be made payable to and must be approved by the governing body of the unit in an amount determined by the governing body.  The governing body may require a new bond at any time, and failure to give new bond within a reasonable time after demand is a ground for removal from office.  The governing body may prescribe additional requirements for the bond.(b)  A taxing unit whose taxes are collected by the collector for another taxing unit, by an officer or employee of another taxing unit or of an appraisal district, or by any other person other than the unit's own collector may require that collector, officer, employee, or other person to give bond conditioned on the faithful performance of his duties.  To be effective, the bond must be made payable to and must be approved by and paid for by the governing body of the unit requiring bond in an amount determined by the governing body.  The governing body may prescribe additional requirements for the bond.(c)  A taxing unit shall pay the premium for a bond required pursuant to this section from its general fund or as provided by intergovernmental contract.|Acts 1979, 66th Leg., p. 2231, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 125, Sec. 1, eff. May 20, 1987.|
TX Tax Code § 6.30 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter B. Assessors and Collectors|Section 6.30. Attorneys Representing Taxing Units

Sec. 6.30.  ATTORNEYS REPRESENTING TAXING UNITS.  (a)  The county attorney or, if there is no county attorney, the district attorney shall represent the county to enforce the collection of delinquent taxes if the commissioners court does not contract with a private attorney as provided by Subsection (c) of this section.(b)  The governing body of a taxing unit other than a county may determine who represents the unit to enforce the collection of delinquent taxes.  If a taxing unit collects taxes for another taxing unit, the attorney representing the unit to enforce the collection of delinquent taxes may represent the other unit with consent of its governing body.(c)  The governing body of a taxing unit may contract with any competent attorney to represent the unit to enforce the collection of delinquent taxes.  The attorney's compensation is set in the contract, but the total amount of compensation provided may not exceed 20 percent of the amount of delinquent tax, penalty, and interest collected.(d)  Repealed by Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983.(e)  A contract with an attorney that does not conform to the requirements of this section is void.|Acts 1979, 66th Leg., p. 2231, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 126, ch. 13, Sec. 28, eff. Jan. 1, 1982;  Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 4, 28, eff. Aug. 29, 1983.|
TX Tax Code § 6.411 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter C. Appraisal Review Board|Section 6.411. Ex Parte Communications; Penalty

Sec. 6.411.  EX PARTE COMMUNICATIONS;  PENALTY.  (a)  A member of an appraisal review board commits an offense if the member communicates with the chief appraiser or another employee or a member of the board of directors of the appraisal district for which the appraisal review board is established in violation of Section 41.66(f).(b)  A chief appraiser or another employee of an appraisal district, a member of a board of directors of an appraisal district, or a property tax consultant or attorney representing a party to a proceeding before the appraisal review board commits an offense if the person communicates with a member of the appraisal review board established for the appraisal district with the intent to influence a decision by the member in the member's capacity as a member of the appraisal review board.(c)  This section does not apply to communications between the board and its legal counsel.(c-1)  This section does not apply to communications with a member of an appraisal review board by the chief appraiser or another employee or a member of the board of directors of an appraisal district or a property tax consultant or attorney representing a party to a proceeding before the appraisal review board:(1)  during a hearing on a protest or other proceeding before the appraisal review board;(2)  that constitute social conversation;(3)  that are specifically limited to and involve administrative, clerical, or logistical matters related to the scheduling and operation of hearings, the processing of documents, the issuance of orders, notices, and subpoenas, and the operation, appointment, composition, or attendance at training of the appraisal review board; or(4)  that are necessary and appropriate to enable the board of directors of the appraisal district to determine whether to appoint, reappoint, or remove a person as a member or the chairman or secretary of the appraisal review board.(d)  An offense under this section is a Class A misdemeanor.|Added by Acts 2003, 78th Leg., ch. 950, Sec. 1, eff. Sept. 1, 2003.Amended by: Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 12, eff. January 1, 2010.Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 3, eff. September 1, 2011.Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 9, eff. June 14, 2013.|
TX Tax Code § 6.413 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter C. Appraisal Review Board|Section 6.413. Interest in Certain Contracts Prohibited

Sec. 6.413.  INTEREST IN CERTAIN CONTRACTS PROHIBITED.  (a)  An individual is not eligible to be appointed to or to serve on the appraisal review board established for an appraisal district if the individual or a business entity in which the individual has a substantial interest is a party to a contract with the appraisal district or with a taxing unit that participates in the appraisal district.(b)  An appraisal district may not enter into a contract with a member of the appraisal review board established for the appraisal district or with a business entity in which a member of the appraisal review board has a substantial interest.(c)  A taxing unit may not enter into a contract with a member of the appraisal review board established for an appraisal district in which the taxing unit participates or with a business entity in which a member of the appraisal review board has a substantial interest.(d)  For purposes of this section, an individual has a substantial interest in a business entity if:(1)  the combined ownership of the individual and the individual's spouse is at least 10 percent of the voting stock or shares of the business entity;  or(2)  the individual or the individual's spouse is a partner, limited partner, or officer of the business entity.(e)  In this section, "business entity" means a sole proprietorship, partnership, firm, corporation, holding company, joint-stock company, receivership, trust, or other entity recognized by law.(f)  This section does not limit the application of any other law, including the common law relating to conflicts of interest, to an appraisal review board member.|Added by Acts 1989, 71st Leg., ch. 796, Sec. 13, eff. Sept. 1, 1989.|
TX Tax Code § 6.414 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 6 - Local Administration|Subchapter C. Appraisal Review Board|Section 6.414. Auxiliary Appraisal Review Board Members

Sec. 6.414.  AUXILIARY APPRAISAL REVIEW BOARD MEMBERS.  (a)  The board of directors of an appraisal district by resolution of a majority of the members may provide for a number of auxiliary appraisal review board members that the board considers appropriate to hear taxpayer protests before the appraisal review board and to assist the board in performing its duties.(b)  An auxiliary board member is appointed in the same manner and for the same term as an appraisal review board member under Section 6.41 and is subject to the same eligibility requirements and restrictions as a board member under Sections 6.41, 6.411, 6.412, and 6.413.(c)  An auxiliary board member may attend meetings of the appraisal review board but may not vote in a determination made by the board or serve as chairman or secretary of the board.  An auxiliary board member is not included in determining what constitutes a quorum of the board or whether a quorum is present at any meeting of the board.(d)  An auxiliary board member may hear taxpayer protests before the appraisal review board.  An auxiliary board member may not hear taxpayer protests before a special panel established under Section 6.425 unless the member is eligible to be appointed to the special panel. If one or more auxiliary board members sit on a panel established under Section 6.425 or 41.45 to conduct a protest hearing, the number of regular appraisal review board members required by that section to constitute the panel is reduced by the number of auxiliary board members sitting.  An auxiliary board member sitting on a panel is considered a regular board member for all purposes related to the conduct of the hearing.(e)  An auxiliary board member is entitled to make a recommendation to the appraisal review board regarding a protest heard by the member but is not entitled to vote on the determination of the protest by the board.(f)  An auxiliary board member is entitled to compensation as provided by the appraisal district budget and is not entitled to a per diem or reimbursement of expenses under Section 6.42(c).(g)  Except as provided by this section, in this title, "appraisal review board member" includes an auxiliary appraisal review board member.|Added by Acts 2011, 82nd Leg., R.S., Ch. 730 (H.B. 896), Sec. 1, eff. June 17, 2011.Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 22, eff. September 1, 2020.|