Sec. 1064.304. ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR. (a) The board may elect to have district taxes assessed and collected by a tax assessor-collector appointed by the board. An election under this subsection must be made before December 1 and governs the manner in which taxes are assessed and collected, until changed by a similar resolution. (b) The board shall set for the district tax assessor-collector: (1) the terms of employment; (2) compensation; and (3) the requirement for bond to assure the faithful performance of the tax assessor-collector's duties. (c) A bond required under Subsection (b)(3) must be set in an amount of not less than $100,000.
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