Opinion No.

Mr. Sam H. Smith Executive Director Board of Tax Professional Examiners P.O. Box 15920 Austin, Texas 78761-5920

Re: Whether a taxing unit may contract with a private firm to perform all tax assessment and collection functions (RQ-1500)

Dear Mr. Smith:

On behalf of the Board of Tax Professional Examiners you inquire about the authority of a taxing unit to contract with a private firm for performance of all its property tax assessment and collection functions, including collection of current as well as delinquent property taxes. Your specific question is as follows:

Is it legal under the State…