Untitled Texas Attorney General Opinion

. - Mr. Sam Ii. Smith Opinion NO. JM-1025 Executive Director Board of Tax Professional Re: Whether a taxing unit may Examiners contract with a private firm P. 0. BOX 15920 to perform all tax assessment Austin, Texas 78761-5920 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…