Title: Tax Assessor-Collector Records, 1886-1974
ID: 01/CR67
Creator: Tax Assessor-Collector
Extent: 8.4 Cubic Feet
Date Acquired: 10/15/2009
Property appraisal and property tax collection records, including abstracts, delinquent taxes, redemption records, tax receipts, and reports. Holdings are scattered and incomplete.
The office of County Tax Assessor-Collector is constitutionally required for Texas counties with a population exceeding 10,000. The Constitution of 1876 specified that the County Tax Assessor-Collector be elected biennially; however, in 1954 a constitutional amendment changed the term of office to four years. In 1876, Travis County divided the duties into two offices, that of the Tax Assessor and the Tax Collector. The offices were recombined in 1934. The duties of the office have included both the determination of property values and the collection of taxes, but in 1982 the appraisal duties were reassigned to the chief appraiser of the district.
The office of the Tax Assessor-Collector handles the registration and transfer of ownership of all motor vehicles in the county, collects the motor vehicle state sales tax, issues voter certificates for use in all elections, and issues liquor, beer and wine licenses. In addition to collecting the ad valorem tax for the county, the Tax Assessor-Collector also collects property taxes for many other taxing entities in Travis County, including the City of Austin, Austin Independent School District, and Austin Community College, and disburses them to the entities.
Access Restrictions: None.
Preferred Citation: Tax Assessor-Collector Records, Travis County Archives, Austin, Texas.
