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.