Opinion No.

Mr. Kenneth E. Graeber Executive Director School Tax Assessment Practices Board 3301 Northland Drive, Suite 500 Austin, Texas 78731

Re: Assessment and collection of state ad valorem tax after January 1, 1980.

Dear Mr. Graeber:

Under the provisions of the new Property Tax Code, your agency will become the State Property Tax Board on January 1, 1980. Property Tax Code § 8, Acts 1979, 66th Leg., ch. 841, at 2331. In this capacity it will be the state's agent in the collection of the state ad valorem tax. Property Tax Code § 31.09. Effective January 1, 1980, the assessment ratio for calculating…