Members Only Area
Bookmark and Share
sidebar menu icon


COUNTY TAX ASSESSOR-COLLECTOR. 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).

Vivian Elizabeth Smyrl

Image Use Disclaimer

All copyrighted materials included within the Handbook of Texas Online are in accordance with Title 17 U.S.C. Section 107 related to Copyright and “Fair Use” for Non-Profit educational institutions, which permits the Texas State Historical Association (TSHA), to utilize copyrighted materials to further scholarship, education, and inform the public. The TSHA makes every effort to conform to the principles of fair use and to comply with copyright law.

For more information go to:

If you wish to use copyrighted material from this site for purposes of your own that go beyond fair use, you must obtain permission from the copyright owner.


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

Vivian Elizabeth Smyrl, "COUNTY TAX ASSESSOR-COLLECTOR," Handbook of Texas Online (, accessed November 30, 2015. Uploaded on June 12, 2010. Published by the Texas State Historical Association.