Inventory of county records, Sterling County Courthouse, Sterling City, Texas Page: 9
xvi, [1], 155 p. : map ; 28 cm.View a full description of this book.
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During the Republic period a Tax Assessor was appointed
for each county and the Sheriff served as collector.2 The two
offices were combined in 1846 in an elective position which
required the Tax Assessor-Collector, in addition to assessing
and collecting taxes on real and personal property, to draw up
a list of delinquent taxpayers.
The Constitution of 1876 originally provided for the election
of a Tax Assessor for each county and for a Tax Collector
in counties with a population of over 10,000, with the Sheriff
serving as collector in the smaller counties. In 1932 this
provision was amended to combine the offices of tax assessor
and collector in counties with a population of over 10,000,
and the Sheriff continued to fill both offices in the smaller
counties. A 1954 constitutional amendment authorized counties
with less than 10,000 population to create a separate office
of Tax Asessor-Collector upon the approval of the electorate.4
From the time the office was created, the duties of the
Assessor and Collector of Taxes have been to assess and collect
both state and county taxes on real and personal property. In
addition the Tax Assessor-Collector is "registrar of voters,"
and thereby
responsible for the registration of voters,
keeping of records, preparation of lists of
registered voters, and such other duties incident
to voter registration as are placed
upon him by law.5
He is also charged by statutory law with the registration of
all motor vehicles in the county.6
9
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Bates, Jack W.; Fortin, Maurice G. & Riney, James E. Inventory of county records, Sterling County Courthouse, Sterling City, Texas, book, 1979; Denton, Tex.. (https://texashistory.unt.edu/ark:/67531/metapth25180/m1/26/: accessed April 25, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Special Collections.