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Texas Local Government Code

§ 111.010 — LEVY OF TAXES AND EXPENDITURE OF FUNDS UNDER BUDGET; EMERGENCY EXPENDITURE; BUDGET TRANSFER

LG § 111.010Title 4. FINANCES · Part B. COUNTY FINANCES · Ch. 111. COUNTY BUDGET · Art. A. BUDGET PREPARATION IN COUNTIES WITH POPULATION OF 225,000 OR LESS

Statute text

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(a)The commissioners court may levy taxes only in accordance with the budget.
(b)After final approval of the budget, the commissioners court may spend county funds only in strict compliance with the budget, except in an emergency.
(c)The commissioners court may authorize an emergency expenditure as an amendment to the original budget only in a case of grave public necessity to meet an unusual and unforeseen condition that could not have been included in the original budget through the use of reasonably diligent thought and attention. If the court amends the original budget to meet an emergency, the court shall file a copy of its order amending the budget with the county clerk, and the clerk shall attach the copy to the original budget.
(d)The commissioners court by order may amend the budget to transfer an amount budgeted for one item to another budgeted item without authorizing an emergency expenditure.

Legislative history

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 167, Sec. 1, 2, eff. May 25, 1989.

Source: Texas Local Government Code § 111.010 from the Texas Constitution and Statutes (Texas Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.