The Laws of Texas, 1929-1931 [Volume 27] Page: 1,921 of 1,943

                                
488                   SPECIAL LAWS.
valuations established by the assessments of the property taxable
by said District, in any given County in the District as enrolled
and equalized for State and County taxes, and may provide
for the collection of the District tax, to be based thereon as hereinafter
provided.
(b) Upon request from the Directors, accompanied by a certified
statement of the rate of the District's tax levied for any
given year, the assessor of each County situated in whole or in
part in the District, shall have the duty to assess and enroll the
District tax, and extend the same appropriately for each item of
property subject to the District's tax, in all things like unto the
enrollment and extension of the State and County taxes, so that
the same will be subject to equalization within the County, and
pass to the Tax Collector as a part of the rolls of the County, or
the same may be separately enrolled. In either case, the amount
of the tax as shown by the roll shall be charged to the Tax Collector,
and thereupon, it shall be the duty of the Tax Collector
for any such County to collect the tax for this District. The Tax
Collector shall keep, and each month furnish to the District, a
separate verified account of the total taxes collected for the District
in each preceding calendar month, and within fifteen (15)
days after the expiration of each calendar month during which
taxes may have been collected for the District, and he shall remit
to the District, as it may direct, the taxes collected for the prior
month.
(c) Tax Assessors and Tax Collectors rendering service hereunder,
for all purposes incident to these provisions, shall be
deemed to be officers of the District, and the Directors thereof
may require that District funds be kept separate from other tax
funds, and that Tax Collectors give a Surety Company bond payable
to the District, conditioned as for a County Tax Collector
(insofar as the same may be applicable), to be approved by the
Directors of this District, as to the amount and sufficiency; provided,
however, that the premium on any such bond shall be paid
by this District. It is further provided that the original records
of Tax Assessors and Tax Collectors for the District, and funds
held in trust for the District by a Tax Collector, shall be open to
inspection and audit by the District at all reasonable times.
(d) The minimum fee for which this District may exact service
from a Tax Assessor or a Tax Collector hereunder shall be
Two Hundred and Fifty ($250.00) Dollars per taxing year, to be
payable on or before March 15th of the year next after the year
for which a District tax may have been levied. It further is
provided that the Tax Collector for any given County, if demanded
by the District, will, on or before March 31st in each
year furnish to the District a roll showing taxes due and payable
to the District, but unpaid on the next preceding February 1st.
For this service the Tax Collector shall be paid the actual cost
of producing said Delinquent Roll and delivering the same to the
office of the District. If the compensation of a Tax Assessor or