Texas § HS.289.202 - ASSESSMENT AND COLLECTION OF TAXES
Full text of Texas The Texas Constitution § HS.289.202 — ASSESSMENT AND COLLECTION OF TAXES, with citation guidance and answers to common questions.
§ HS.289.202. ASSESSMENT AND COLLECTION OF TAXES
ASSESSMENT AND COLLECTION OF TAXES. (a) Except as provided by Subsection (b), the county tax assessor-collector shall collect a tax imposed under this subchapter unless the commission employs a tax assessor and collector for the district. The county tax assessor-collector shall charge and deduct from taxes collected for the district a fee for collecting the tax in an amount determined by the commission, not to exceed the county tax assessor-collector's usual and customary charges for the collection of similar taxes. (b) If determined by the commission to be appropriate, the commission may contract for the assessment and collection of taxes in the manner provided by Title 1, Tax Code, for the assessment and collection of ad valorem taxes. (c) Revenue from a fee charged by a county tax assessor-collector for collecting the tax shall be deposited in the county general fund and, if appropriate, shall be reported as fees of the county tax assessor-collector. Added by Acts 2005, 79th Leg., Ch. 1367 (H.B. 2463 ), Sec. 1, eff. June 18, 2005.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § HS.289.202
What does The Texas Constitution § HS.289.202 cover?
Section HS.289.202 ("ASSESSMENT AND COLLECTION OF TAXES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § HS.289.202?
A common citation format is "The Texas Constitution § HS.289.202" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § HS.289.202 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.