Tex. Loc. Gov't Code § 292.028 · Subchapter B. AUXILIARY FACILITIES IN CERTAIN COUNTIES
MAINTENANCE OF CERTAIN TAX OFFICES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The commissioners court of a county that establishes a branch office under Section 292.025, 292.026, or 292.027 may appoint a deputy assessor-collector for that office.
(b) The deputy assessor-collector may collect taxes from persons wishing to pay at the branch office and may issue a valid receipt for those taxes. The deputy assessor-collector is subject to the law relating to deputy tax collectors.
(c) The deputy assessor-collector shall enter into a bond payable to the county judge and conditioned that the deputy will faithfully perform the duties of the position. The terms of the bond must be in accordance with the requirements of the tax assessor-collector and commissioners court.
(d) The commissioners court shall fix the period of service of the deputy assessor-collector and the period that a branch office may be maintained. The salary of the deputy assessor-collector and the expenses of the branch office are necessary expenses of the tax assessor-collector and shall be paid as the expenses of the tax assessor-collector are paid.
(e) This section does not limit the liability of the bonds of the tax assessor-collector or the deputy assessor-collector. The tax assessor-collector is liable on the assessor-collector's bond for the taxes collected by the deputy assessor-collector.
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.292.htm
- Text hash
- sha256 5be575c3de7b63cfaad7c5e428e4527e9cd4c1fbb0625b60f2849280934f3635
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Local Government Code
- Tex. Loc. Gov't Code § 292.025FACILITIES IN CERTAIN COUNTIES.Printed as Section 292.025, 292.026, or 292.027
- Tex. Loc. Gov't Code § 292.026TAX ASSESSOR-COLLECTOR FACILITIES IN CERTAIN COUNTIES WITH POPULATIONS OVER 70,000.Printed as Section 292.025, 292.026, or 292.027
- Tex. Loc. Gov't Code § 292.027TAX ASSESSOR-COLLECTOR FACILITIES IN CERTAIN COUNTIES.Printed as Section 292.025, 292.026, or 292.027
Cited by 1 provision
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