Inventory of county records, Presidio County courthouse, Marfa, Texas Page: 6
xi, [1], 131, [1] p. : map ; 28 cm.View a full description of this book.
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the responsibility of making a list of taxable property and assessing
the value of it. As collector, he receives and collects all
taxes assessed in the county.1
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.3
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 filled
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 Assessor-Collector upon the approval of
the electorate.4
Since 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
6
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Riney, James E.; Fortin, Maurice G. & Marmion, Daniel. Inventory of county records, Presidio County courthouse, Marfa, Texas, book, 1981; Denton, Texas. (https://texashistory.unt.edu/ark:/67531/metapth25184/m1/19/: accessed May 3, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Special Collections.