Texas Local Government Code

§ 112.031 — ACCOUNT FOR TAX ASSESSOR-COLLECTOR

LG § 112.031Title 4. FINANCES · Part B. COUNTY FINANCES · Ch. 112. COUNTY FINANCIAL ACCOUNTING · Art. B. TAX ACCOUNTS AND RECORDS

Statute text

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In keeping an account for the county tax assessor-collector, the county clerk must:

(1)keep a separate account for each separate fund on the tax rolls;

(2)state in each separate account the name of the tax assessor-collector, the character of the fund entered on the tax rolls, and the year for which the tax is assessed; and

(3)keep separate and distinct the taxes assessed for each year.

Legislative history

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.