Sec. 1151.002. DEFINITIONS. In this chapter: (1) "Appraisal" means a function described by Chapter 23 or 25 , Tax Code, that: (A) is performed by an employee of a political subdivision or by a person acting on behalf of a political subdivision; and (B) involves an opinion of value of a property interest. (2) "Assessment" means a function described by Chapter 26 , Tax Code, performed by an employee of a political subdivision or by a person acting on behalf of a political subdivision to determine an amount of ad valorem tax for the political subdivision. (3) "Assessor-collector" means the chief administrator of the tax office of a taxing unit who is responsible for: (A) assessment under Chapter 26 , Tax Code; and (B) collection under Chapter 31 , Tax Code. (4) Repealed by Acts 2009, 81st Leg., R.S., Ch. 450, Sec. 41(1), eff. September 1, 2009. (5) "Code of ethics" means a formal statement of ethical standards of conduct adopted by the commission. (6) "Collection" means a function described by Chapter 31 , Tax Code, or Section 33.02 , 33.03 , or 33.04 , Tax Code. (7) "Collector" means the chief administrator of the tax office of a taxing unit who: (A) is responsible for collection under Chapter 31 , Tax Code; and (B) is not responsible for assessment. (7-a) "Commission" means the Texas Commission of Licensing and Regulation. (7-b) "Board" means the Texas Tax Professional Advisory Board. (7-c) "Department" means the Texas Department of Licensing and Regulation. (8) "Governing body" means the governing body of a taxing unit as defined by Section 1.04 , Tax Code.
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