New County Tax Assessor- Collector and Chief Deputy Orientation
Course Objectives • Professional ethics • Assuming office • Basic responsibilities • Budgets & official records • Attorney General Opinions
Unit 1 Overview of Texas County Governm ent Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 1 County Structure Four county precincts One county commissioner from each County judge County commissioners court 1 County judge + 4 County com m issioners County com m issioners court Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 1 County clerk County Offices County sheriff County tax assessor-collector County treasurer Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 2 Office of the County Tax Assessor-Collector Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 2 Complete 20 continuing Mandated education hours annually Education Requirem ents Include at least 10 hours on laws related to assessing and collecting property taxes Complete training on ethics and constitutional and statutory duties before 90 th day in office Ma y ca rry forw a rd up to 10 excess hours Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 2 Submit certificate of completion to your county commissioners Certificate of Com pletion court annually Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 2 Professional Designation Certification ● Property taxes Program ● Motor vehicle/ boat and motor titling and registration ● Voter registration/ elections ● Records retention ● Ethical conduct ● Budgeting ● Teamwork ● Leadership Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
TACA Professional Designations & Form s Professional County Tax Office County Collector Professional (PCC) (CTOP) Professional Professional County Assessor- Deputy Assessor- Collector (PCAC) Collector (PDAC) Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 2 Ethics Training Must complete within first 90 days of taking office VGYI ON LIN E ED U CATION Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 3 Tax Assessor-Collectors Association of Texas Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 3 Promote professional standards Article 1: TACA Constitution Unify actions for the benefit of constituents Participate in the legislative process Educate members Hold annual conference Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 3 Types of memberships 1. Business conducted 2. TACA By-Laws Nomination and election 3. Officers’ duties 4. Funding process 5. Annual conferences 6. 15 association committees 7. 8. Amendments to by-laws Meeting protocol 9. Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 3 TACA Website TACA website www.tacaoftexas.org Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Bonding Requirem ents Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Personal “Each person elected or appointed Liability & Security as county tax assessor-collector Property Tax Code, must, before beginning to perform Section 6.28 the duties of the office, give bonds to the state and county, to ensure the faithful performance of their duties as a tax assessor-collector.” Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Payable to commissioners court County Bond Equal to 10% of the total amount of county taxes imposed Not to exceed $100,000 Approved by commissioners court Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Payable to the Governor of Texas State Bond Equal to 5% of net state collections Motor vehicle registration fees Motor vehicle sales use taxes Not to exceed $100,000 Approved by commissioners court and Texas Comptroller of Public Accounts Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 County Bond County officer or employee may • Alternative perform the duties of office or employment Without executing a required • bond If commissioners court authorizes • the county to self-insure against losses otherwise covered by the bond Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Bond for Chief Deputy Chief Deput y Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Open new account Bank Accounts Second account for daily transfers Designate deputy for monthly reconciliations Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Inventory Control Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Internal Control Clear reporting and internal Structure control structure: • Must be in writing • Must be communicated to each employee Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Ensure policies and procedures 1. Internal are developed and reviewed Control Procedures periodically 2. Monitoring activities, policies, and procedures to ensure the latter are followed 3. Developing adequate resources and knowledgeable personnel who are essential to support internal controls Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Internal Control Delegation Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Physical controls Internal Control: - Alarms, master key, and sub-master key Physical Controls - Security officers - Metal detectors, x-ray machines, and screening devices - Restricted access–public areas and interior offices - Raised counters and work areas - Fireproof areas for irreplaceable documents - Concrete reinforced vault areas - Closed circuit television - Employee parking - Methods used for depositing funds Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 External Control Insist on an audit by the county auditor Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 4 Internal audits Internal Controls Quarterly “surprise” audits Quarterly inventory audits Oversight of deliveries, follow-up Weekly audit of refunds Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 5 Basic Responsibilities Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 5 Assessing and collecting 1. property taxes Categories Registering and licensing motor 2. vehicles Registering voters 3. Serving as a director of the 4. county appraisal district Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 5 Assessing and collecting property Property Tax taxes May collect for other taxing units Chief appraiser Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 5 Motor Vehicle Registration Titling Sales tax Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 5 Voter registration responsibilities: Election Responsibilities Accepting voter registration applications Hearing appeals and challenges on denials Verifying petitions Submitting required reports to the Secretary of State’s office Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 5 Communicate with appraisal district Property Tax Collections Assess and collect; report and maintain current/ delinquent tax rolls Promote understanding of tax office as a service organization Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
Unit 5 Law requires specific use of the Assessm ent & county tax assessor-collector for Collection another taxing unit in four cases: Duties State Property Tax, The law requires it for the taxes the 1. Code, Subchapter B., unit imposes in the county Sec. 6.23 The law does not mention who 2. assesses and collects its taxes and the unit imposes taxes in the county The governing body of the unit 3. requires the county to assess and collect taxes as provided by Subsection (c) of Section 6.22 Required by intergovernmental 4. contract Tax Assessor-Collectors Association of Texas V.G. Young Institute of County Government
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