In this chapter:
(1) “Appraisal” means a function described by Chapter 23 or 25, Tax Code, that:
(A) is performed by an employee of a political subdivision or by a person acting on behalf of a political subdivision; and
(B) involves an opinion of value of a property interest.
(2) “Assessment” means a function described by Chapter 26, Tax Code, performed by an employee of a political subdivision or by a person acting on behalf of a political subdivision to determine an amount of ad valorem tax for the political subdivision.
(3) “Assessor-collector” means the chief administrator of the tax office of a taxing unit who is responsible for:
(A) assessment under Chapter 26, Tax Code; and
(B) collection under Chapter 31, Tax Code.
(4) Repealed by Acts 2009, 81st Leg., R.S., Ch. 450, Sec. 41(1), eff. September 1, 2009.
(5) “Code of ethics” means a formal statement of ethical standards of conduct adopted by the commission.
(6) “Collection” means a function described by Chapter 31, Tax Code, or Section 33.02, 33.03, or 33.04, Tax Code.
(7) “Collector” means the chief administrator of the tax office of a taxing unit who:
(A) is responsible for collection under Chapter 31, Tax Code; and
(B) is not responsible for assessment.
(7-a) “Commission” means the Texas Commission of Licensing and Regulation.
(7-b) “Committee” means the Texas Tax Professional Advisory Committee.
(7-c) “Department” means the Texas Department of Licensing and Regulation.
(8) “Governing body” means the governing body of a taxing unit as defined by Section 1.04, Tax Code.