Texas § OC.1151.002 - DEFINITIONS
Full text of Texas The Texas Constitution § OC.1151.002 — DEFINITIONS, with citation guidance and answers to common questions.
§ OC.1151.002. DEFINITIONS
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 (4) Repealed by Acts 2009, 81st Leg., R.S., Ch. 450, Sec. 41(1), eff.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. Added by Acts 2001, 77th Leg., ch. 1421, Sec. 2, eff. June 1, 2003. Amended by: Acts 2009, 81st Leg., R.S., Ch. 450 (H.B. 2447 ), Sec. 1, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 450 (H.B. 2447 ), Sec. 41(1), eff. September 1, 2009. Acts 2025, 89th Leg., R.S., Ch. 871 (S.B. 2075 ), Sec. 25, eff. September 1, 2025.
Frequently Asked Questions About Texas § OC.1151.002
What does The Texas Constitution § OC.1151.002 cover?
Section OC.1151.002 ("DEFINITIONS") 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 § OC.1151.002?
A common citation format is "The Texas Constitution § OC.1151.002" (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 § OC.1151.002 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.