Assessments are not taxes for purposes of Tax Code 6.24. GA-0724 (2009).

A county may make assessments for public improvements under LGC 372, Subchapter A. However, the powers provided therein may be exercised only by a county that has initiated or received a petition to create a PID. Therefore, in a county with no PID, there is no power to make assessments for public improvements. Correct? Not?
n the absence of this power to make assessments, a county TAC may not be contracted under LGC 791 to perform the collection duties (for assessments, not ad valorem taxes) of a district authorized to make assessments for public improvements. Correct? Not?
Apart from 372.0715, there is nothing authorizing a county to collect assessments for another entity (i.e., a special district that is authorized to collect assessments). Correct? Not?
Although special/general districts may contract to have a county collect their ad valorem taxes under 6.24, only the "assessors ...collectors" described in the applicable code sections, such as 49.059(a), can collect assessments for districts that make assessments (with exception of PIDs under LGC 372). Yes? No?

Sometimes the statute that permits an entity to make an assessment also explicitly permits that entity to contract with the county to collect the assessment.

Thanks Ann.