Administration

Appraisal district budget, allocation of expenses between appraisal and collection functions|Tax appraisal district, provision of assistance and oversight to|Tax appraisal district's costs for tax assessment or collection under contract are paid pursuant to Interlocal Cooperation Act

Early payment discounts, school district may not offer to its taxpayers if the school district contracts with a county for tax collection services and the county does not offer early payment discounts for county taxes

Tax limitation authorized by article VIII, section 1-b(h) of the Texas Constitution for the residence homesteads of certain taxpayers in county is effective when adopted by the voters |Base year for taxpayers qualifying for tax limitation on residence homestead, commissioners court has no authority to establish where county adopted tax limitation by election|Alternative|Base year

Statute creating water authority that allowed authority to adopt laws applicable to general-law cities, to extent practicable, did not trump section 49.107(g) of the Water Code, prohibiting the application of sections 26.04, 26.05, and 26.07 of Tax Code to the water authority's calculation and adoption of operations and maintenance tax

Hospital district that has not adopted a rate or levied a tax in the prior year, Tax Code does not provide a special method for a tax rate to be adopted by such a district

Calculation of interest and penalties on the homestead of an elderly or disabled person whose taxes have been deferred is governed by section 33.06 of the Tax Code for the entire period during which the deferral is effective

Requirements of subsection 11.43(j)(4)of the Tax Code, only a driver’s license, personal identification certificate or vehicle registration receipt issued by this state may be used to meet|Individual who does not possess a driver’s license or a state-issued identification certificate, the Legislature has prohibited a chief appraiser from granting a homestead exemption to an|Driver’s license, state-issued identification certificate, or vehicle registration receipt that expired prior to the applicant’s qualification date for the exemption, a chief appraiser may not grant a residence homestead exemption based on a|Requirements of subsection 11.43(j)(4) of the Tax Code, only a driver’s license, personal identification certificate, or vehicle registration receipt issued by this state may be used to meet

Tax rate for a particular tax that is above the calculated rollback rate for that tax, county may adopt without triggering section 26.07 of the Tax Code as long as the sum of the county’s individually adopted tax rates does not exceed the combined rollback tax rate

Reinvestment zone, authority of city to terminate reinvestment zone and create successor for purposes of setting a new tax increment base|Reinvestment zone, whether city's loan to defunct reinvestment zone may be treated as "project cost" of successor|Reinvestment zone, authority of city to terminate reinvestment zone and create successor for purposes of setting new tax increment base|Reinvestment zone, authority of taxing unit to adjust tax increment base

Contract under section 6.24(b) of the Tax Code between county and another entity for assessment and collection of taxes, not subject to approval by tax assessor-collector who assumes office during the term of contract|County that contracts under section 6.24(b) of the Tax Code to have its taxes collected by another entity, county tax assessor-collector thereof not required or permitted to register with the Board of Tax Professional Examiners|Tax assessor-collector of county that contracts under section 6.24(b) of the Tax Code to have its taxes collected by another entity not required or permitted to register with the Board of Tax Professional Examiners

Hotel occupancy tax revenues, city which collects in excess of $2 million in most recent calendar year not restricted by allocation formula dedicating 50 percent to advertising and promotion of tourism and conventions

Ad hoc intergovernmental working group to coordinate foreclosures and sales of delinquent tax properties is not as a matter of law a "governmental body" under the Open Meetings Act

Owner of taxable property, restaurant owner is not a "household user" of water and sewer services, but may be "owner of taxable property" for purposes of section 43.0761 of Local Government Code requiring water district which did not provide services to p|Owner of taxable property|Household user

Assessor-collector who serves as nonvoting member of appraisal district board is counted in determining presence of quorum, and may also serve as board officer, and may make and second motions if the board gives him that authority|Assessor-collector who serves as nonvoting member of appraisal district board is counted in determining presence of quorum

Delinquency date may be established even when no tax bill has been sent because name or address of delinquent taxpayer is unknown