Tex. Loc. Gov't Code § 112.032 · Subchapter B. TAX ACCOUNTS AND RECORDS
RECEIPT FOR TAX ROLLS; CREDITS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) When the tax rolls are ready for delivery to the tax assessor-collector, the court or officer that has control of the tax rolls shall obtain a written receipt from the tax assessor-collector for the rolls.
(b) The receipt must specify the amount assessed and due to the county as listed on the tax rolls and shall state separately the amount assessed to each fund.
(c) The court or officer shall deliver the receipt to the county clerk, who shall charge in the proper account in the county finance records the tax assessor-collector with the amount stated in the receipt. Those amounts shall be treated as debts owed to the county by the tax assessor-collector.
(d) The tax assessor-collector shall discharge the indebtedness within the time prescribed by law by filing receipts with the county clerk for the discharged indebtedness as follows:
(1) the commission due to the tax assessor-collector;
(2) proper vouchers for any amount that the tax assessor-collector is required to pay out of money on hand; and
(3) the county treasurer's receipt for the money paid into the treasury.
Notes and commentary — not statutory text
History
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.112.htm
- Text hash
- sha256 d4affe9fdd2e0eb6af7fbe9e4747946d1d020df17b335931f7538408d900cd95
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.