Sec. 62.092. ASSESSMENT AND COLLECTION OF TAX. (a) The tax assessor-collector for the county in which an abolished municipality is located shall assess and collect a tax ordered under Section 62.091. (b) The tax assessor-collector shall pay the taxes collected to the receiver for the municipality. Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Assessment and Collection of Tax
Tex. Local Government Code § 62.092, under Abolition of Municipalities.
Tex. Local Government Code § 62.092