Description of Office
~ From Texas Association of Counties ~
Because of the wide range of responsibilities performed by the
assessor-collector, most citizens deal with this county official more
frequently than any other office.
The major tax duty of the assessor-collector, who collects property
taxes, is the assessment (calculation) of taxes on each property in the
county and collection of that tax as established by the Constitution and
the State Property Tax Code. In addition, as an agent of the Texas
Department of Transportation, the assessor-collector is responsible for
the registration and licensing of motor vehicles owned by residents of
Another duty of the county tax assessor-collector is that of voter
registrar. In most Texas counties, a person would register to vote
through the office of county tax assessor-collector. In a few counties,
the commissioners court has designated the county clerk or an elections
administrator to provide this function. The county tax office voter
registration responsibilities include accepting applications for voter
registration, issuing voter certificates, maintaining voter registration
lists, verifying petitions for local option elections and submitting
required reports to the Secretary of State’s Office.
The county tax assessor-collector is also responsible for the
collections of special fees imposed by the county and state on
coin-operated vending machines, alcoholic beverage permits and
registration and titling boats.