Sec. 112.031. ACCOUNT FOR TAX ASSESSOR-COLLECTOR  


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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.

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