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State Law
Federal Law
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Texas Local Government Code - Chapter 112 County Financial AccountingLegal Research Home > Texas Lawyer > Local Government Code > Texas Local Government Code - Chapter 112 County Financial Accounting 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 ... (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 ... (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, ... (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 ... (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 ... (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 ... 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 ... (a) The commissioners court of a county shall maintain a county finance ledger with an index. The court shall have a full and orderly statement ... 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 ... (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 ... 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 ... (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 ... (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 ... (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 ... (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) Except as provided by Subsection (c), the county clerk shall keep an account for the county sheriff that charges the sheriff with each judgment, ... (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 ... (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 ... (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 ... Last modified: August 10, 2007 |