Texas Local Government Code Title 4, Chapter 112 - County Financial Accounting

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 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...
• Texas Section 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...
• Texas Section 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,...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...

SUBCHAPTER B TAX ACCOUNTS AND RECORDS

• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...

SUBCHAPTER C OTHER SPECIFIC ACCOUNTS

• Texas Section 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...
• Texas Section 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,...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...

Last modified: September 28, 2016