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Tax Assessor-Collector



Because of the wide range of responsibilities performed by the Tax Assessor-Collector, most citizens come in contact with this office more frequently than any other county office. The Tax Assessor-Collector serves to assess property for the purpose of taxation and to collect taxes for the county and state. Since tax revenue is a significant source of income for most county budgets, the office of Tax Assessor-Collector is very important to county government. The job of the Tax Assessor-Collector has changed over time, with most of the evolution revolving around the combination or separation of the duties of assessing and collecting taxes. In the Republic of Texas Constitution of 1836, the Sheriff served as tax collector while the county employed a separate Assessor. The Constitution of 1845 combined the duties into a single appointed office. They were separated once again the 1876 Constitution, which stipulated that an Assessor and a Collector were to be separately elected to two year terms. A constitutional amendment in 1932 once again combined the offices of Assessor and Collector into a single position with a four year term, an arrangement that has continued to the present day. The major responsibility of the Tax Assessor-Collector is the assessment, or calculation, of taxes on each property in the county and collection of that tax as established by the Constitution and the State Property Tax Code. Travis County levies a general property tax, the rate of which is set by the county Commissioners annually and subject to a public hearing. Most other revenue sources are established in state law and may be changed only through legislative action. The Tax Assessor-Collector is also the designated voter registrar for Texas counties. Voter registrar responsibilities include accepting applications for voter registration, issuing voter certificates, maintaining voter registration lists, verifying petitions for local option elections and submitting required reports to the Secretary of State's office. As an agent of the Texas Department of Transportation, Tax Assessor-Collector is responsible for the registration, titling, and title transfer of all motor vehicles and trailers in the county. State tax on all automobiles sold in the county is collected by the Tax Assessor-Collector. Finally, the county Tax Assessor-Collector collects special fees imposed by the county and state on coin-operated vending machines, alcoholic beverage permit, and boat registration and titling. A Tax Assessor-Collector may be held personally liable for the loss of public funds in the custody of the Tax Assessor-Collector’s office, unless a district court declares the loss is due to a reason other than negligence or misconduct. Therefore, Tax Assessor-Collectors must be bonded with the county and the state.

Found in 1 Collection or Record:

Tax Assessor-Collector Records

 Collection — Multiple Containers
Identifier: 01-CR67
Scope and Contents

Property appraisal and property tax collection records, including abstracts, delinquent taxes, redemption records, tax receipts, and reports.  Holdings are scattered and incomplete.

Dates: 1861-1995; Other: Date acquired: 2009-10-15