reglab/statecodes huggingface dataset:
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000 › Section 111.0705. Budget for Expenditures From Proceeds of Bonds or Other Obligations

Sec. 111.0705.  BUDGET FOR EXPENDITURES FROM PROCEEDS OF BONDS OR OTHER OBLIGATIONS.  If a county bond issue is submitted at an election or other authorized obligations are to be issued against future revenues and a tax is to be levied for those obligations, the commissioners court shall adopt a budget of proposed expenditures.  On receipt of the proceeds of the sale of the bonds or other obligations, the county may make expenditures from the proceeds in the manner provided by this subchapter for expenditures for general purposes.
Added by Acts 1997, 75th Leg., ch. 1197, Sec. 8, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000 › Section 111.0706. Special Budget for Grant or Aid Money

Sec. 111.0706.  SPECIAL BUDGET FOR GRANT OR AID MONEY.  The county auditor shall certify to the commissioners court the receipt of all public or private grant or aid money that is available for disbursement in a fiscal year but not included in the budget for that fiscal year.  On certification, the court shall adopt a special budget for the limited purpose of spending the grant or aid money for its intended purpose.
Added by Acts 1997, 75th Leg., ch. 1197, Sec. 8, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000 › Section 111.0707. Special Budget for Revenue From Intergovernmental Contracts

Sec. 111.0707.  SPECIAL BUDGET FOR REVENUE FROM INTERGOVERNMENTAL CONTRACTS.  (a)  The county auditor shall certify to the commissioners court the receipt of all revenue from intergovernmental contracts that is available for disbursement in a fiscal year but not included in the budget for that fiscal year.  On certification, the court shall adopt a special budget for the limited purpose of spending the revenue from intergovernmental contracts for its intended purpose.
(b)  The county treasurer shall notify the county auditor of the receipt of all revenue from intergovernmental contracts not previously included in a special budget or the annual budget for that fiscal year.
Added by Acts 1997, 75th Leg., ch. 1197, Sec. 8, eff. June 20, 1997.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 5, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000 › Section 111.07075. Special Budget for Revenue Received After Start of Fiscal Year

Sec. 111.07075.  SPECIAL BUDGET FOR REVENUE RECEIVED AFTER START OF FISCAL YEAR.  (a)  The county auditor shall certify to the commissioners court the receipt of revenue from a new source not anticipated before the adoption of the budget and not included in the budget for that fiscal year.  On certification, the court may adopt a special budget for the limited purpose of spending the revenue for general purposes or for any of its intended purposes.
(b)  The county treasurer shall notify the county auditor of the receipt of all revenue from a new source not anticipated before the adoption of the budget and not previously included in a special budget or the annual budget for that fiscal year.
Added by Acts 2001, 77th Leg., ch. 938, Sec. 3, eff. Sept. 1, 2001.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 5, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000 › Section 111.0708. Pledging Revenue as Security for Bonds and Other Obligations

Sec. 111.0708.  PLEDGING REVENUE AS SECURITY FOR BONDS AND OTHER OBLIGATIONS.  In preparing a county budget, a county may secure county bonds or other obligations by pledging for the term of the bonds or other obligations:
(1)  any security authorized by law;  or
(2)  any revenue or receipts obtained by the county from the levy of a state tax if the state is required to pay the county the proceeds or receipts from the tax.
Added by Acts 1997, 75th Leg., ch. 1197, Sec. 8, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000 › Section 111.0709. Changes in Budget for County Purposes

Sec. 111.0709.  CHANGES IN BUDGET FOR COUNTY PURPOSES.  This subchapter does not prevent the commissioners court from making changes in the budget for county purposes.
Added by Acts 1997, 75th Leg., ch. 1197, Sec. 8, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000 › Section 111.071. Budget Officer's Assistance to Commissioners Court

Sec. 111.071.  BUDGET OFFICER'S ASSISTANCE TO COMMISSIONERS COURT.  The budget officer may assist the commissioners court in the performance of the court's duties relating to the efficiency and effectiveness of county operations.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000 › Section 111.072. Duties Retained by County Auditor

Sec. 111.072.  DUTIES RETAINED BY COUNTY AUDITOR.  The duties given under Subchapter B to the county auditor that are not expressly conferred by this subchapter on the budget officer remain duties of the county auditor.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000 › Section 111.073. Employment of Personnel

Sec. 111.073.  EMPLOYMENT OF PERSONNEL.  The commissioners court may employ personnel necessary to assist the budget officer in the performance of the duties of that office.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000 › Section 111.074. Limitation on Budget of County Auditor

Sec. 111.074.  LIMITATION ON BUDGET OF COUNTY AUDITOR.  An increase from one fiscal year to the next in the amount budgeted for expenses of the county auditor's office or the salary of an assistant auditor shall not exceed five (5) percent without approval of the commissioners court.
Added by Acts 1991, 72nd Leg., ch. 600, Sec. 5, eff. June 15, 1991;  Acts 1991, 72nd Leg., ch. 739, Sec. 3, eff. Aug. 26, 1991.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter C. Alternate Method of Budget Preparation in Counties With Population of More Than 125,000 › Section 111.075. Reserve Item

Sec. 111.075.  RESERVE ITEM.  Notwithstanding any other provision of this subchapter, a county may establish in the budget a reserve or contingency item.  The item must be included in the itemized budget under Section 111.063(a) in the same manner as a project for which an appropriation is established in the budget.
Added by Acts 2003, 78th Leg., ch. 301, Sec. 7, eff. Sept. 1, 2003.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter D. Budget Appropriations › Section 111.091. Appropriation Accounts

Sec. 111.091.  APPROPRIATION ACCOUNTS.  (a)  On the adoption and certification of a general or special county budget, the county auditor shall open an appropriation account for each main budgeted or special item in the budget.
(b)  The county auditor shall enter to an appropriation account each warrant drawn against that appropriation.
(c)  The county auditor periodically shall inform the commissioners court of the condition of the appropriation accounts.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter D. Budget Appropriations › Section 111.092. Departmental Expenses Not to Exceed Appropriations

Sec. 111.092.  DEPARTMENTAL EXPENSES NOT TO EXCEED APPROPRIATIONS.  The county auditor shall oversee the warrant process to ensure that the expenses of any department do not exceed the budget appropriations for that department.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter D. Budget Appropriations › Section 111.093. Appropriations for Purchases, Contracts, Salaries, or Labor Expenses in County With Population of More Than 225,000

Sec. 111.093.  APPROPRIATIONS FOR PURCHASES, CONTRACTS, SALARIES, OR LABOR EXPENSES IN COUNTY WITH POPULATION OF MORE THAN 225,000.  (a)  This section applies only to a county with a population of more than 225,000.
(b)  The county auditor shall charge all purchase orders, requisitions, contracts, and salary and labor allowances to the appropriation accounts.
(c)  A requisition issued or a contract for work, labor, services, or materials and supplies that is entered into in the manner provided by law by a proper authority is not binding until the county auditor certifies that the budget contains an ample provision for the obligation and that funds are or will be available to pay the obligation when due.
(d)  The amount allocated in the budget for a purchase order, requisition, contract, special purpose, or salary or labor account may not be allocated for any other purpose unless an unexpended balance remains in the account after full discharge of the obligation or unless the requisition, contract, or allocation is canceled in writing by the commissioners court or a county officer for a valid reason.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter D. Budget Appropriations › Section 111.094. Itemized Budget

Sec. 111.094.  ITEMIZED BUDGET.  The commissioners court in preparing the county budget shall determine the amount of county funds to be spent for the juvenile probation department in the county budget.
Added by Acts 1997, 75th Leg., ch. 1197, Sec. 9, eff. June 20, 1997.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter D. Budget Appropriations › Section 111.095. Special Funds

Sec. 111.095.  SPECIAL FUNDS.  (a)  This section shall apply to all funds maintained and controlled by a county tax assessor-collector that are not included in the county budget.
(b)  At least 60 days before the first day of the county's fiscal year, the county tax assessor-collector shall prepare a budget for the expenditure of the funds during that fiscal year and file a copy of that budget with the county budget officer.  The county budget officer shall make a copy of the budget filed with the budget officer available to the public at all reasonable times.  The budget filed with the county budget officer is not subject to approval by the commissioners court of the county, but any member of the public is entitled to speak for or against the budget during the county's budget process.  Funds in the accounts under this section may be spent only in compliance with the budget filed with the county budget officer under this subsection.
(c)  Funds in the accounts under this section may not be used to supplement the salary or cover the personal expenses of the county tax assessor-collector.
(d)  The provisions of this section are cumulative with the provisions of other statutes pertaining to county funds.
Added by Acts 2001, 77th Leg., ch. 938, Sec. 4, eff. Sept. 1, 2001.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 111 - County Budget › Subchapter D. Budget Appropriations › Section 111.096. Budgeted Positions for Judiciary

Sec. 111.096.  BUDGETED POSITIONS FOR JUDICIARY.  Notwithstanding any other law, the commissioners court in preparing the county budget for a fiscal year shall determine the number of any additional positions authorized under Section 75.401, Government Code, to be included in the budget and the maximum compensation for those positions.
Added by Acts 2017, 85th Leg., R.S., Ch. 1110 (H.B. 4104), Sec. 1, eff. September 1, 2017.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter A. General Provisions › Section 112.001. Accounting System in County With County Auditor and Population of Less Than 190,000

Sec. 112.001.  ACCOUNTING SYSTEM IN COUNTY WITH COUNTY AUDITOR AND POPULATION OF LESS THAN 190,000.  In a county with a population of less than 190,000, the county auditor may adopt and enforce regulations, not inconsistent with law or with a rule adopted under Section 112.003, that the auditor considers necessary for the speedy and proper collecting, checking, and accounting of the revenues and other funds and fees that belong to the county.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter A. General Provisions › Section 112.002. Accounting System in County With County Auditor and Population of 190,000 or More

Sec. 112.002.  ACCOUNTING SYSTEM IN COUNTY WITH COUNTY AUDITOR AND POPULATION OF 190,000 OR MORE.  (a)  In a county with a population of 190,000 or more, the county auditor shall prescribe the system of accounting for the county.
(b)  The county auditor may adopt and enforce regulations, not inconsistent with law or with a rule adopted under Section 112.003, that the auditor considers necessary for the speedy and proper collecting, checking, and accounting of the revenues and other funds and fees that belong to the county or to a person for whom a district clerk, district attorney, county officer, or precinct officer has made a collection or for whose use or benefit the officer holds or has received funds.
(c)  A regulation adopted under this section may not be inconsistent with generally accepted accounting principles as established by the Governmental Accounting Standards Board.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1999, 76th Leg., ch. 761, Sec. 1, eff. Aug. 30, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1224 (H.B. 2365), Sec. 3, eff. June 15, 2007.
Acts 2017, 85th Leg., R.S., Ch. 1047 (H.B. 1930), Sec. 2, eff. June 15, 2017.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter A. General Provisions › Section 112.003. Comptroller's Authority to Prescribe Forms and Determine Manner of Stating Accounts; Uniform Chart of Accounts

Sec. 112.003.  COMPTROLLER'S AUTHORITY TO PRESCRIBE FORMS AND DETERMINE MANNER OF STATING ACCOUNTS;  UNIFORM CHART OF ACCOUNTS.  (a)  The comptroller of public accounts shall prescribe and prepare the forms to be used by county officials in the collection of county revenue, funds, fees, and other money and in the disbursement of funds.  The comptroller shall prescribe the manner of keeping and stating the accounts of the officials.
(b)  A county may use the uniform chart of accounts developed and recommended by the Texas County Financial Data Advisory Committee and implemented by the comptroller in reporting financial data or other pertinent information to the state.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 2001, 77th Leg., ch. 676, Sec. 1, eff. Sept. 1, 2001.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter A. General Provisions › Section 112.004. Accounts Kept for Officers by County Clerk

Sec. 112.004.  ACCOUNTS KEPT FOR OFFICERS BY COUNTY CLERK.  (a)  This section applies only to a county that does not have the office of county auditor.
(b)  The county clerk shall keep in the county finance ledger an account for each officer of the county, district, or state who is authorized or required by law to receive or collect money or other property that is intended for the use of the county or that belongs to the county.  At the top of each page in an officer's account, the clerk shall state the name of the officer and the title of the office.
(c)  The clerk shall keep any other accounts necessary to carry out the purposes of this subtitle and shall conveniently index the accounts.
(d)  The clerk shall enter items daily in the proper accounts.
(e)  Every financial report and voucher must be filed with the clerk, who shall effectively preserve the report or voucher and note it briefly in the proper account.
(f)  The clerk shall balance each account maintained under this section.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter A. General Provisions › Section 112.005. Accounts Kept for Officers by County Auditor

Sec. 112.005.  ACCOUNTS KEPT FOR OFFICERS BY COUNTY AUDITOR.  (a)  The county auditor shall maintain an account for each county, district, or state officer authorized or required by law to receive or collect money or other property that is intended for the use of the county or that belongs to the county.
(b)  In the account, the auditor shall detail the items of indebtedness charged against that officer and the manner of discharging the indebtedness.
(c)  The auditor shall require each person who receives money that belongs to the county or who has responsibility for the disposition or management of any property of the county to render statements to the auditor.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter A. General Provisions › Section 112.006. General Oversight Authority of County Auditor

Sec. 112.006.  GENERAL OVERSIGHT AUTHORITY OF COUNTY AUDITOR.  (a)  The county auditor has general oversight of the books and records of a county, district, or state officer authorized or required by law to receive or collect money or other property that is intended for the use of the county or that belongs to the county.
(b)  The county auditor shall see to the strict enforcement of the law governing county finances.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter A. General Provisions › Section 112.007. County Auditor's Records of County Financial Transactions

Sec. 112.007.  COUNTY AUDITOR'S RECORDS OF COUNTY FINANCIAL TRANSACTIONS.  The county auditor shall keep a general set of records to show all the transactions of the county relating to accounts, contracts, indebtedness of the county, and county receipts and disbursements.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter A. General Provisions › Section 112.009. County Auditor Performing Duties Instead of County Clerk

Sec. 112.009.  COUNTY AUDITOR PERFORMING DUTIES INSTEAD OF COUNTY CLERK.  If a duty imposed by this subtitle on the county auditor is the same or nearly the same as a duty imposed by law on the county clerk, the county clerk is relieved of the duty.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter A. General Provisions › Section 112.010. County Fiscal Year

Sec. 112.010.  COUNTY FISCAL YEAR.  (a)  The county fiscal year is the calendar year unless the commissioners court of the county adopts a different fiscal year as provided by Subsection (b) or (c).
(b)  At a regular meeting, the commissioners court of a county may by order adopt as the county fiscal year a one-year period that begins on October 1 of each year.
(c)  At a regular meeting, the commissioners court of a county with a population of 3.3 million or more may by order adopt as the county fiscal year a one-year period that begins on October 1 or March 1 of each year.  In the order, the commissioners court may provide for the transition from one fiscal year to another by designating an interim fiscal year that may be longer or shorter than a 12-month period.
(d)  The commissioners court of a county that has adopted a fiscal year under Subsection (b) or (c) may, by order adopted at a regular meeting, revert to a fiscal year that is the calendar year.
(e)  If a law prescribes a certain date or month each year for an action relating to a county budget and the law is based on the assumption that the county fiscal year corresponds to the calendar year, in a county that has a fiscal year other than the calendar year the law shall be construed as prescribing a date or month that bears the same relationship to the beginning of the fiscal year that the specified date or month bears to January 1.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 2001, 77th Leg., ch. 669, Sec. 49, eff. Sept. 1, 2001.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter B. Tax Accounts and Records › Section 112.031. Account for Tax Assessor-Collector

Sec. 112.031.  ACCOUNT FOR TAX ASSESSOR-COLLECTOR.  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.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter B. Tax Accounts and Records › Section 112.032. Receipt for Tax Rolls; Credits

Sec. 112.032.  RECEIPT FOR TAX ROLLS;  CREDITS.  (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.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter B. Tax Accounts and Records › Section 112.033. Indigent and Delinquent Tax Lists

Sec. 112.033.  INDIGENT AND DELINQUENT TAX LISTS.  (a)  The tax assessor-collector shall make separate lists of indigent and delinquent taxpayers.  Each list must show the name of the taxpayer and the amount owed.
(b)  The commissioners court shall carefully examine each list and shall, by an order entered on the minutes of the court, state the names of the taxpayers and the amounts that are judged uncollectible.
(c)  After the order has been made and entered, the tax assessor-collector is entitled to be credited with the amounts judged uncollectible in the proper accounts in the county finance records.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter B. Tax Accounts and Records › Section 112.034. Delivery of Tax Rolls to Successor

Sec. 112.034.  DELIVERY OF TAX ROLLS TO SUCCESSOR.  (a)  On leaving office, the outgoing tax assessor-collector shall deliver the tax rolls in that officer's possession to the successor officer.  The successor officer shall give to the outgoing tax assessor-collector a written receipt for the amount of taxes owed on those rolls.
(b)  The receipt must specify the amount of each fund and each year separately and must also indicate the amount due on the indigent and delinquent taxpayer lists.
(c)  The outgoing tax assessor-collector shall deliver the receipts to the county clerk, who shall enter those allowed by the commissioners court to the credit of the officer who presents them.  The clerk shall charge the credited amounts to the successor officer in the proper accounts.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter B. Tax Accounts and Records › Section 112.035. Occupation Tax Records

Sec. 112.035.  OCCUPATION TAX RECORDS.  (a)  The tax assessor-collector shall collect all occupation taxes owed to the county without assessment.  That officer shall give the person who pays the tax a written receipt that states the person's name, the occupation for which the tax is imposed, the period for which the tax payment is made, and the amounts collected for the state and for the county.
(b)  On payment of the tax, the tax assessor-collector shall:
(1)  issue the person a license in the name of the state, the county, or both, according to the tax that the person paid, that authorizes the person to engage in the occupation during the period for which the tax is paid; and
(2)  pay into the treasury the amount of the tax collected for the county.
(c)  The tax assessor-collector shall keep an occupation tax account.
(d)  At the end of each month, the tax assessor-collector shall make two reports.  The tax assessor-collector shall mail the first report, relating to licenses issued on taxes paid to the state, to the comptroller of public accounts.  If authorized by the comptroller, the report may be submitted electronically instead of by mail.  The tax assessor-collector shall file the second report, relating to licenses issued on taxes paid to the county, with a county officer designated by the commissioners court.  Each report must contain the information stated in the receipt for the tax and shall be dated and signed under the tax assessor-collector's official seal.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2005, 79th Leg., Ch. 573 (H.B. 1471), Sec. 1, eff. September 1, 2005.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter C. Other Specific Accounts › Section 112.051. Sheriff Account

Sec. 112.051.  SHERIFF ACCOUNT.  (a)  Except as provided by Subsection (c), the county clerk shall keep an account for the county sheriff that charges the sheriff with each judgment, fine, forfeiture, or penalty that is payable to and rendered in any court of the county and that the sheriff is charged by law to collect.  The sheriff may discharge the liability by producing the county treasurer's receipt that shows payment of the judgment, fine, forfeiture, or penalty.
(b)  The sheriff may also discharge the liability by showing to the satisfaction of the commissioners court that the judgment, fine, forfeiture, or penalty cannot be collected or that it has been discharged through imprisonment or labor or by escape occurring without the sheriff's fault or neglect.  The sheriff must obtain an order of the commissioners court that allows the discharge.
(c)  The sheriff is not liable for a judgment, fine, forfeiture, or penalty if the judgment, fine, forfeiture, or penalty is collected by:
(1)  a public or private vendor under Article 103.0031, Code of Criminal Procedure;  or
(2)  the county treasurer or county auditor as required by Section 154.011.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1995, 74th Leg., ch. 217, Sec. 4, eff. May 23, 1995.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter C. Other Specific Accounts › Section 112.052. Justice of the Peace Account

Sec. 112.052.  JUSTICE OF THE PEACE ACCOUNT.  (a)  Except as provided by Subsection (c), a fine imposed or a judgment rendered by a justice of the peace shall be charged against that justice.
(b)  The justice may discharge the indebtedness by:
(1)  filing with the county clerk the county treasurer's receipt for the amount of the indebtedness;
(2)  showing to the satisfaction of the commissioners court that the justice has used due diligence to collect the amount without avail;  or
(3)  showing to the satisfaction of the commissioners court that the indebtedness has been satisfied by imprisonment or labor.
(c)  The justice is not liable for a fine imposed or judgment rendered by the justice if the fine or judgment is collected by:
(1)  a public or private vendor under Article 103.0031, Code of Criminal Procedure;  or
(2)  the county treasurer or county auditor as required by Section 154.011.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1995, 74th Leg., ch. 217, Sec. 5, eff. May 23, 1995.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter C. Other Specific Accounts › Section 112.053. Estray Account

Sec. 112.053.  ESTRAY ACCOUNT.  (a)  If a notice of an estray is filed with the county clerk, the clerk shall keep an estray account on the debit side of the county finance ledger.  The estray account must show the date of the notice, the name of the person who reported the estray, and a brief description of the animal.  The clerk shall leave the amount of the charge blank until the sheriff files an account of the sale of the estray.
(b)  When the account of the sale is filed, the county clerk shall enter the net amount due to the county from the sale in the blank in the estray account.  When the county treasurer's receipt is presented to the clerk, indicating the amount paid into the county treasury because of the sale, the clerk shall enter that amount on the credit side of the estray account, showing the date, the name of the person paying, the amount paid, and a brief description of the animal.  The clerk shall then charge that amount on the debit side of the county treasurer's account.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 112 - County Financial Accounting › Subchapter C. Other Specific Accounts › Section 112.054. County Treasurer Account

Sec. 112.054.  COUNTY TREASURER ACCOUNT.  (a)  The county clerk shall keep an account for the county treasurer in the county finance ledger.  In that account, the clerk shall charge the treasurer separately with each amount for which the treasurer gives a receipt to the sheriff, county tax assessor-collector, or other person who pays the amount into the treasury.
(b)  The clerk shall credit the treasurer with each amount paid out by the treasurer after the commissioners court has approved the treasurer's report of the payments.  The clerk shall also credit the treasurer with the legal commissions of the treasurer's office.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter A. General Provisions › Section 113.0001. Definitions

Sec. 113.0001.  DEFINITIONS.  In this chapter:
(1)  "Depository" means the financial institution selected under Section 116.021 for safekeeping of the county treasury.
(2)  "Depository account" means an account covered by the depository agreement, including required collateral.
(3)  "Money" means an item or medium of exchange such as coins, currency, checks, or other means of payment, including electronic payment.
(4)  "Treasury" means the money belonging to the county held by the county treasurer.
Added by Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 6, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter A. General Provisions › Section 113.001. County Treasurer as Chief Custodian of Money

Sec. 113.001.  COUNTY TREASURER AS CHIEF CUSTODIAN OF MONEY.  The county treasurer, as chief custodian of county funds, shall keep in a designated depository and shall account for all money belonging to the county.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter A. General Provisions › Section 113.002. County Treasurer's Record of Receipts and Expenditures

Sec. 113.002.  COUNTY TREASURER'S RECORD OF RECEIPTS AND EXPENDITURES.  The county treasurer shall keep an account of the receipts and expenditures of all money that the treasurer receives by virtue of the office and of all debts due to and owed by the county.  The treasurer shall keep accurate, detailed accounts of all the transactions of the treasurer's office.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter A. General Provisions › Section 113.003. Receipt of Money by County Treasurer

Sec. 113.003.  RECEIPT OF MONEY BY COUNTY TREASURER.  The county treasurer shall receive all money belonging to the county from whatever source it may be derived.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter A. General Provisions › Section 113.004. Classes of County Funds

Sec. 113.004.  CLASSES OF COUNTY FUNDS.  (a)  The county treasurer shall divide the funds received by the treasurer's office into three classes.  The treasurer shall appropriate the money in each class of funds to the payment of the claims registered in the corresponding class of claims.
(b)  The classes of funds consist of:
(1)  jury fees, money received from the sale of estrays, and occupation taxes;
(2)  money received under the provisions of a road and bridge law, including penalties recovered from railroads for the failure to repair crossings, and all fines and forfeitures;  and
(3)  other money received by the treasurer's office that is not otherwise appropriated by this section or by the commissioners court.
(c)  The commissioners court, as it considers proper, may require other accounts to be kept, creating other classes of funds.  The court may require scrip to be issued against those accounts and to be registered accordingly.
(d)  The commissioners court by order may transfer money on hand from one fund to another as it considers necessary, but amounts that belong to the first class of funds may not be transferred from the payment of claims registered in that class unless there is an excess amount in that class.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter A. General Provisions › Section 113.005. Liability of County Treasurer

Sec. 113.005.  LIABILITY OF COUNTY TREASURER.  (a)  The county treasurer is not responsible for any loss of the county funds through the failure or negligence of a depository.  This subsection does not release the treasurer from responsibility for a loss resulting from the official misconduct or negligence of the treasurer, including a misappropriation of the funds, or from responsibility for funds until a depository is selected and the funds are deposited.
(b)  A treasurer who diverts money from an interest and sinking fund or who applies money in that fund for a purpose other than as permitted by Section 113.041(h) is:
(1)  subject to a penalty of not less than $500 or more than $1,000;  and
(2)  liable for the amount of money that is diverted.
(c)  The state is entitled to recover a penalty imposed under Subsection (b)(1).  The amount of diverted money that is recovered under Subsection (b)(2) shall be paid into the county treasury to the credit of the fund from which it was diverted.
(d)  The attorney general or the district attorney of the district in which the treasurer resides, or the county attorney in a county that is not served by a district attorney, may institute suit against the treasurer and the sureties on the treasurer's official bond to recover the amounts described by Subsection (b).
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1999, 76th Leg., ch. 227, Sec. 7, eff. Sept. 1, 1999.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter A. General Provisions › Section 113.006. Liability of County Tax Assessor-Collector

Sec. 113.006.  LIABILITY OF COUNTY TAX ASSESSOR-COLLECTOR.  A county tax assessor-collector and any surety on the assessor-collector's bond are relieved of responsibility for safekeeping funds collected from taxes after the funds are deposited as required by law with the county depository.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter A. General Provisions › Section 113.008. Reconciliation of Depository Accounts

Sec. 113.008.  RECONCILIATION OF DEPOSITORY ACCOUNTS.  (a)  The county depository shall provide statements of all bank activity and documentation supporting a statement's transactions not less than once a month to the county treasurer.
(b)  The county depository shall provide the information required by Subsection (a) to the official responsible for the account if:
(1)  the checks and orders for payment are payable from funds under the direct authority of an official other than the county treasurer as provided by statute; and
(2)  the official has not delegated the responsibility for reconciliation under Subsection (b-1).
(b-1)  The official may request the county treasurer to be responsible for the reconciliation of the checks and orders for payment payable from the funds that are under the direct authority of the official.  Except as provided by Subsection (g), an official who fails to reconcile the official's special accounts monthly shall transfer responsibility for account reconciliation to the county treasurer.  Unless the official and county treasurer set another period in writing for the duration of a transfer under this section, the transfer is effective for the duration of the term of office for the designating officer.
(c)  In fulfilling the requirements of Subsections (a) and (b), the county depository shall provide, at the direction of the county treasurer and in accordance with the rules adopted by the Texas State Library and Archives Commission, originals, optical images, or electronic images of:
(1)  canceled checks and orders for payment;
(2)  deposit detail;
(3)  debit and credit memoranda; or
(4)  electronic transmission detail.
(d)  The county treasurer shall:
(1)  reconcile all balances and transactions for each treasury account in the county depository's statement of activity to the transactions and balances shown on the treasurer's records; and
(2)  ensure all financial adjustments are made regarding the depository account as required.
(e)  In this section, a reference to the county treasurer includes a person performing the duties of the county treasurer.
(f)  Except as provided by Subsection (g), an official with special funds in the depository bank shall:
(1)  reconcile all balances and transactions in the statement of activity to the transactions and balances shown on the official's records; and
(2)  each month, ensure all financial adjustments resulting from the reconciliation are reported to the county auditor for entry in the general set of records and reflected in the cash receipts and disbursement registers of the county treasurer.
(g)  Subsections (b-1) and (f)(2) do not apply to a special fund administered by an attorney representing the state under Chapter 18, 47, or 59, Code of Criminal Procedure.
Added by Acts 1997, 75th Leg., ch. 140, Sec. 1, eff. Sept. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 7, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter A. General Provisions › Section 113.009. Civil Liability of County Tax Assessor-Collector; Audit by Comptroller

Sec. 113.009.  CIVIL LIABILITY OF COUNTY TAX ASSESSOR-COLLECTOR;  AUDIT BY COMPTROLLER.  (a)  Unless an audit of a county tax assessor-collector's office is conducted under Subsection (b), a civil cause of action may not be commenced against a county tax assessor-collector later than four (4) years after the term of the tax assessor-collector ends as provided by Subsection (d).
(b)  The comptroller may conduct an audit of the books, records, and accounts of a county tax assessor-collector's office that relate to the assessor-collector's administration of public funds during a term of office.  The comptroller shall provide an assessor-collector with notice of an audit under this subsection not later than the first anniversary of the date the term of office that is the subject of the audit ends.  An audit must be completed not later than the second anniversary of the date the term of office that is the subject of the audit ends.
(c)  If an audit is conducted under Subsection (b), a civil action described by Subsection (a) may not be commenced later than four (4) years after the date the audit conducted under Subsection (b) is completed.
(d)  For purposes of this section, a term of office of an assessor-collector ends on:
(1)  the date the term expires under law, whether or not the assessor-collector serves during the succeeding term, for an assessor-collector who is serving at the time the term expires;  or
(2)  the date a successor takes office for an assessor-collector who does not continue serving until the time the term expires under law.
Added by Acts 1999, 76th Leg., ch. 661, Sec. 1, eff. Sept. 1, 1999.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter B. Deposit of Money › Section 113.021. Requirement That Money Be Deposited With County Treasurer; Interest

Sec. 113.021.  REQUIREMENT THAT MONEY BE DEPOSITED WITH COUNTY TREASURER; INTEREST.  (a)  The fees, commissions, funds, and other money belonging to a county shall be deposited with the county treasurer by the person who collects the money.  The person must deposit the money in accordance with any applicable procedures prescribed by or under Section 112.001 or 112.002.  However, the county tax assessor-collector must deposit the money in accordance with the procedures prescribed by or under the Tax Code and other laws.
(b)  The county treasurer shall deposit the money in the county depository in the proper fund to the credit of the person or department collecting the money.
(c)  The interest accruing on the money in the fund is for the benefit of the county in accordance with other law.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 8, eff. September 1, 2011.
2023 Texas Statutes › Local Government Code › Title 4 - Finances › Subtitle B - County Finances › Chapter 113 - Management of County Money › Subchapter B. Deposit of Money › Section 113.022. Time for Making Deposits

Sec. 113.022.  TIME FOR MAKING DEPOSITS.  (a)  A county officer or other person who receives money shall deposit the money with the county treasurer on or before the next regular business day after the date on which the money is received.  If this deadline cannot be met, the officer or person must deposit the money, without exception, on or before the fifth business day after the day on which the money is received.  However, in a county with fewer than 50,000 inhabitants, the commissioners court may extend the period during which funds must be deposited with the county treasurer, but the period may not exceed 15 days after the date the funds are received.
(b)  A county treasurer shall deposit the money received under Subsection (a) in the county depository in accordance with Section 116.113(a).  In all cases, the treasurer shall deposit the money on or before the seventh business day after the date the treasurer receives the money.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 836 (H.B. 892), Sec. 1, eff. September 1, 2007.
Acts 2011, 82nd Leg., R.S., Ch. 606 (S.B. 373), Sec. 8, eff. September 1, 2011.