Opinions
Opinion No. GA-0724
The Honorable Jeff Wentworth
Chair, Committee on Jurisprudence
Texas State Senate
Post Office Box 12068
Austin, Texas 78711
Re: Authority of local taxing units or central appraisal districts
to collect special assessments imposed in public improvement districts
(RQ-0774-GA)
S U M M A R Y
A special assessment to finance a public improvement is imposed
only upon the property that is specially benefitted by the improvement,
and its amount is based on the special benefits accruing to the property.
A special assessment is imposed under the taxing power, but it is
not an ad valorem property tax within the Texas Constitution, nor
does the term "taxation" in statutes ordinarily include special assessments.
Tax Code section 6.24 authorizes contracts between a municipal
governing body and another taxing unit or an appraisal district board
to collect ad valorem taxes, but it does not authorize contracts to
collect special assessments imposed under the Public Improvement District
Assessment Act, Local Government Code chapter 372, subchapter A.
Pursuant to the Interlocal Cooperation Act, a municipal governing
body may contract for the collection of a special assessment it imposes
in a public improvement district with another local governmental entity
that is authorized to collect assessments for public improvements.
For further information, please access
the website at www.oag.state.tx.us or call the Opinion Committee at
(512) 463-2110.
TRD-200902710
Stacey Napier
Deputy Attorney General
Office of the Attorney General
Filed: July 1, 2009