Sec. 1111.254. ASSESSMENT AND COLLECTION BY DISTRICT TAX ASSESSOR-COLLECTOR. (a) The board by majority vote 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 the board. (b) The district tax assessor-collector must: (1) reside in the district; and (2) own real property subject to district taxation. (c) The board shall prescribe the district tax assessor-collector's term of employment and compensation.
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