Opinion No.

The Honorable Jeff Wentworth Chair, Committee on Jurisprudence Texas State Senate Post Office Box 12068 Austin, Texas 78711

Re: Authority of local taxing units or central appraisal districts to collect special assessments imposed in public improvement districts (RQ-0774-GA)

Dear Senator Wentworth:

You ask whether a central appraisal district or a local taxing unit, such as a county, may contract to collect assessments imposed by a public improvement district ("district").1 The Public Improvement District Assessment Act (the "Act"), 2 Local Government Code chapter 3 72, subchapter A, authorizes a…