Texas Codes

Tex. Tax Code § 6.24 (2026)

Contracts For Assessment And Collection

✓ current as of May 2026

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Sec. 6.24. CONTRACTS FOR ASSESSMENT AND COLLECTION. (a) The governing body of a taxing unit other than a county may contract as provided by the Interlocal Cooperation Act with the governing body of another unit or with the board of directors of an appraisal district for the other unit or the district to perform duties relating to the assessment or collection of taxes.

(b) The commissioners court with the approval of the county assessor-collector may contract as provided by the Interlocal Cooperation Act with the governing body of another taxing unit in the county or with the board of directors of the appraisal district for the other unit or the district to perform duties relating to the assessment or collection of taxes for the county. If a county contracts to have its taxes assessed and collected by another taxing unit or by the appraisal district, except as provided by Subsection (c), the contract shall require the other unit or the district to assess and collect all taxes the county is required to assess and collect.

(c) A contract entered into under Subsection (b) may exclude from the taxes the other unit or the district is required to assess and collect taxes the county is required to assess and collect under one or more of the following provisions:

(1) Section 23.121;

(2) Section 23.122;

(3) Section 23.124;

(4) Section 23.1241;

(5) Section 23.1242;

(6) Section 23.125;

(7) Section 23.127; or

(8) Section 23.128.

(d) A contract under this section may provide for the entity that collects taxes to contract with an attorney, as provided by Section 6.30 of this code, for collection of delinquent taxes.

Acts 1979, 66th Leg., p. 2228, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 125, ch. 13, Sec. 23, 24, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4829, ch. 851, Sec. 28, eff. Aug. 29, 1983; Acts 2001, 77th Leg., ch. 1430, Sec. 2, eff. Sept. 1, 2001.

Notes of Decisions

Cited in 7 cases, 1990–2016 · leading case: Brennan v. City of Willow Park, 376 S.W.3d 910 (Tex. App. 2012).

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Brennan v. City of Willow Park, 376 S.W.3d 910 (Tex. App. 2012). “See Tex. Tax Code Ann. § 6.24 (a) (West 2008).”

Bexar Cnty. v. North East Indep. Sch. Dist., 802 S.W.2d 854 (Tex. App. 1990). “For several years Bexar County collected North East’s taxes under an intergovernmental contract pursuant to TEX.TAX CODE ANN. § 6.24 (Vernon 1982). The contract permitted the County’s collection attorneys to enforce delinquent tax collections for the District and to recover the…”

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2016). “" TEX. TAX CODE § 6.24(b); see also TEX. Gov'T CODE§§ 791.”

Todd C. Brennan, Valerie S. Smith, Frank Gallison, Nanette Gallison, Rebecca Hanley, Gordon Hiebert, Kimberly Hiebert, William Hood, Leonila Hood, Layne Kasper, Jessica Kasper, James Kitchen, Martha Kitchen, Shaun Kretzschmar, Natalie Kretzschmar v. City of Willow Park, Texas City of Aledo, Texas Parker Cnty. Appraisal Dist. Parker Cnty. Appraisal Review Bd. & Larry Hammonds (Tex. App. 2012). “Appellants’ plea alleged that the trial court lacked jurisdiction over the Cities’ claims against Appellants because the Cities had failed to exhaust their administrative remedies by failing to invoke the challenge petition procedure set forth in tax code section 41.”

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2008). “See TEX. TAX CODE ANN. § 6.24 (Vernon 2008) (authority of taxing unit to contract with other taxing units for the assessment and collection of taxes).”

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2000). “24 of the Tax Code comes the closest, but, ultimately, it does not authorize a contingent fee, tax ferret contract between a taxing unit and a private corporation. That section authorizes a taxing unit to enter a contract with another taxing unit under the Interlocal Cooperation…”

— Tex. Tax Code § 6.24(a) — 1 case

— Tex. Tax Code § 6.24(b) — 1 case

Untitled Texas Attorney Gen. Opinion (Tex. Att'y Gen. 2016). “" TEX. TAX CODE § 6.24(b); see also TEX. Gov'T CODE§§ 791.”

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