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Tax Assessor-Collector

Summaries

KP-0092
Ken Paxton

County taxes collected by an appraisal district pursuant to a contract under Tax Code subsection 6.24(b), interest earned on, belongs to the county and, as such, must generally be remitted to the county|Funds belonging to the county from a particular tax year, the accounting and remittance of, would depend at least in part on the terms of any contract entered into pursuant to Tax Code subsection 6.24(b) then in place.|Tax assessor-collector, the personal liability of, for funds held in the custody of the appraisal district is ultimately a question of fact dependent on various factors that cannot be ascertained in the opinion process of this office

KP-0129
Ken Paxton

Transportation Code chapters 502 and 520 - Department of Motor Vehicles and county assessor-collectors provide various motor vehicle registration services pursuant to|County assessor-collectors and Department of Motor Vehicles provide various motor vehicle registration services pursuant to Transportation Code chapters 502 and 520|Section 502.044, Transportation Code - Department of Motor Vehicles is authorized to contract with business entity to perform Department function pursuant to|Section 1001.013, Transportation Code - Department of Motor Vehicles is authorized to contract with business entity to perform Department function pursuant to

GA-0140
Greg Abbott

Tax warrant, division of duties with tax assessor-collector in executing and seizing and selling property under|Tax warrant, division of duties between peace officer and tax assessor-collector in executing and seizing and selling property under|Tax warrant, division of duties with peace officer in executing and seizing and selling property under

GA-0141
Greg Abbott

Voter registrar, detailed administrative procedure governing submission, approval, cancellation of voter registration applications to be conducted by|Residence, student living in dormitory may establish dormitory as residence and permissibly register to vote in county where dormitory is located|Violations of section 13.007 of Election Code which makes it a criminal offense to submit false or fraudulent information on a voter registration application, local prosecutors are authorized to investigate and prosecute whenever credible evidence or comp|Voter registrar, local prosecutors have no authority to prevent voter registrar from performing the registrar's duties as provided by law|Voting and voter registration, both bodily presence and current intention on part of applicant or voter are necessary to establish residence for purposes of|Voting and voter registration, residence is defined to mean 'domicile,' i.e., one home and fixed place of habitation to which one intends to return after any temporary absence for purposes of

GA-0375
Greg Abbott

Appraisal district board, assessor-collector is ineligible to serve as a nonvoting member if he or she marries an appraisal district employee who is engaged in the business of appraising property for compensation for use in proceedings under the Property Tax Code|Appraisal district employee who is engaged in the business of appraising property for compensation for use in Property Tax Code proceedings is not barred from employment in the appraisal district upon his or her marriage to the local county tax assessor-collector, who is a nonvoting member of the appraisal district board|Business

GA-0639
Greg Abbott

Motor vehicle certificate of title fee, tax assessor-collector does not have authority to award fee as extra compensation to salaried employees

GA-0917
Greg Abbott

Duties relating to the issuance of driver’s licenses and personal identification certificates, Department of Public Safety may not delegate such duties to county tax assessor-collector nor may a county participate in such a program|Driver’s licenses and personal identification certificates, Department may not delegate to county tax assessor-collector its duties relating to the issuance of, nor may a county participate in such a program

DM-0199
Dan Morales

Motor vehicle registration fee increase, funds must be deposited in the general fund of the county but are dedicated to office of tax assessor-collector to defray costs for administering motor vehicle registration laws|Motor vehicle registration fees deposited in general fund, commissioners court may not divert funds dedicated to office of tax assessor-collector, but has discretion to determine amount of appropriation

DM-0398
Dan Morales

Interest on dealer's motor vehicle escrow account is discretionary fund of assessor-collector, commissioners court not authorized to control use|Dealer's motor vehicle escrow account, interest on is discretionary fund of tax assessor-collector

DM-0470
Dan Morales

Contract under section 6.24(b) of the Tax Code between county and another entity for assessment and collection of taxes, not subject to approval by tax assessor-collector who assumes office during the term of contract|County that contracts under section 6.24(b) of the Tax Code to have its taxes collected by another entity, county tax assessor-collector thereof not required or permitted to register with the Board of Tax Professional Examiners|Tax assessor-collector of county that contracts under section 6.24(b) of the Tax Code to have its taxes collected by another entity not required or permitted to register with the Board of Tax Professional Examiners

JC-0135
John Cornyn

Motor vehicle inventory tax escrow accounts, interest is sole property of assessor-collector; may be spent on prospective salary supplements if legitimate cost of administration|Motor vehicle inventory tax escrow accounts, county auditor must audit|Inventory tax escrow accounts, interest on is sole property of tax assessor-collector; must be audited by county auditor

JC-0149
John Cornyn

Interest earned on motor vehicle inventory tax escrow accounts, purchases from fund not subject to County Purchasing Act|Interest earned on motor vehicle inventory tax escrow accounts may not be used for expenses not related to the administration of the prepayment procedure, but whether and to what extent a particular purchase is a legitimate cost related to administration |Interest earned on motor vehicle inventory tax escrow accounts, county auditor may audit and review expenditures from

JC-0231
John Cornyn

Electronic transfer, tax funds from tax assessor-collector's account in county depository to county treasurer may be made by|Electronic transfer of tax funds from tax assessor-collector's account in county depository to county treasurer, treasurer may not initiate|Electronic transfer of tax funds from tax assessor-collector's account in county depository to county treasurer, tax assessor-collector may initiate

JC-0273
John Cornyn

Exemption of assessor-collector from registration requirements of Board, statutory scheme for precludes assessor-collector from engaging in property tax collection|Collection of property taxes by appraisal district or other taxing unit rather than assessor-collector, interlocal contract for must include collection of motor vehicle inventory tax|Interlocal contract for collection of property taxes by appraisal district or other taxing unit rather than assessor-collector must include collection of motor vehicle inventory tax|Motor vehicle inventory tax prepayments, receipt of by collector constitutes collection of taxes|Exemption of assessor-collector from registration requirements of Board of Tax Professional Examiners, statutory scheme for precludes assessor-collector from engaging in property tax collection

JC-0348
John Cornyn

Motor vehicle inventory tax escrow account, tax assessor-collector may use interest to supplement her own salary, but such use is subject to constitutional limitations and to review by county auditor|Motor vehicle inventory tax escrow account, tax assessor-collector may use interest to supplement her own salary, but must determine that such use serves a public purpose