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County Tax Assessor-Collector

Vivian Elizabeth Smyrl General Entry

The office of county tax assessor-collector is constitutionally required for counties with a population exceeding 10,000. In smaller counties the duties of the office may be carried out by the sheriff. The Constitution of 1876 specifies that the county tax assessor-collector be elected biennially; however, in 1954 a constitutional amendment changed the term of office to four years. The duties of the office have included both the determination of property values and the collection of taxes, but in 1982 the appraisal duties were reassigned to the chief appraiser of the district. The county tax assessor-collector is also responsible for motor-vehicle registration and voter registration.


Guide to Texas Laws for County Officials (Austin: Texas Department of Community Affairs, 1988).

The following, adapted from the Chicago Manual of Style, 15th edition, is the preferred citation for this entry.

Vivian Elizabeth Smyrl, “County Tax Assessor-Collector,” Handbook of Texas Online, accessed July 26, 2021, https://www.tshaonline.org/handbook/entries/county-tax-assessor-collector.

Published by the Texas State Historical Association.

December 1, 1994

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