Tex. Codes » Tax Code · TITLE 1. PROPERTY TAX CODE · SUBTITLE B. PROPERTY TAX ADMINISTRATION · CHAPTER 6. LOCAL ADMINISTRATION
Texas Codes

Tex. Tax Code § 6.23 (2026)

Duties Of Assessor And Collector

✓ current as of May 2026
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Sec. 6.23. DUTIES OF ASSESSOR AND COLLECTOR. (a) The county assessor-collector shall assess and collect taxes on property in the county for the county. He shall also assess and collect taxes on property for another taxing unit if:

(1) the law creating or authorizing creation of the unit requires it to use the county assessor-collector for the taxes the unit imposes in the county;

(2) the law creating or authorizing creation of the unit does not mention who assesses and collects its taxes and the unit imposes taxes in the county;

(3) the governing body of the unit requires the county to assess and collect its taxes as provided by Subsection (c) of Section 6.22 of this code; or

(4) required by an intergovernmental contract.

(b) The assessor and collector for a taxing unit other than a county shall assess, collect, or assess and collect taxes, as applicable, for the unit. He shall also assess, collect, or assess and collect taxes, as applicable, for another unit if:

(1) required by or pursuant to the law creating or authorizing creation of the other unit; or

(2) required by an intergovernmental contract.

Acts 1979, 66th Leg., p. 2227, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 22, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4819, ch. 851, Sec. 2, eff. Aug. 29, 1983.

Notes of Decisions
Cited in 5 cases (2 in the last 5 years), 1990–2026 · leading case: Bexar Cnty. v. North East Indep. Sch. Dist., 802 S.W.2d 854 (Tex. App. 1990).
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Bexar Cnty. v. North East Indep. Sch. Dist., 802 S.W.2d 854 (Tex. App. 1990). “TEX.TAX CODE ANN. § 6.23 (Vernon Supp.1991) sets forth these duties of the county tax assessor-collector: (a) The county assessor-collector shall .”
in Re Occidental Chem. Corp., Oxy Ingleside Energy Ctr., LLC, Oxy Ingleside Lpg Terminal LLC, & Oxy Ingleside Oil Terminal Llc, 561 S.W.3d 146 (2018). “See Tex. Tax Code § 6.23. Contrary to the Court's assertion, I do not contend or suggest that the "counties have discretion to double tax taxpayers.”
in Re Occidental Chem. Corp., Oxy Ingleside Energy Ctr., LLC, Oxy Ingleside Lpg Terminal LLC, & Oxy Ingleside Oil Terminal Llc (Tex. 2018). “See TEX. TAX CODE § 6.23. Contrary to the Court’s assertion, I do not contend or suggest that the “counties have discretion to double tax taxpayers.”
Sonja Mullerin v. Albert Uresti, in His Off. Capacity as Bexar Cnty. Tax Assessor Collector (Tex. App. 2025). “TEX. TAX CODE § 6.23; see also TEX. CONST.”
Turner Solari & Lorenn Solari v. Comal Appraisal Dist. & Appraisal Review Bd. of Comal Cnty. (2026). “Tex. Tax Code § 6.23(a). “[S]ubject only to federal limitations and exemptions set forth in the Texas Constitution, the State of Texas, through its political subdivisions, has the power to tax any real and tangible personal private property in the state.”
Tex. Tax Code § 6.23(a): 1 case
Turner Solari & Lorenn Solari v. Comal Appraisal Dist. & Appraisal Review Bd. of Comal Cnty. (2026). “Tex. Tax Code § 6.23(a). “[S]ubject only to federal limitations and exemptions set forth in the Texas Constitution, the State of Texas, through its political subdivisions, has the power to tax any real and tangible personal private property in the state.”
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