Opinion No.

The Honorable James M. Kubo Brazos County Attorney 300 East 26th Street, Suite 325 Bryan, Texas 77803

Re: Whether the tax collector of a county that contracts under section 6.24(b) of the Tax Code to have its taxes collected by another entity must register with the Board of Tax ProfessionalExaminers (RQ-971)

Dear Mr. Kuboviak:

Your inquiry concerns the responsibilities of a county tax assessor-collector in a county that contracts pursuant to section6.24 of the Tax Code to have its taxes assessed and collected by another entity. You first ask whether a succeeding tax assessor-collector must…