{"data":{"id":"us-tx/tex.-local-government-code-112.031","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 112.031","heading":"ACCOUNT FOR TAX ASSESSOR-COLLECTOR.","body":"In keeping an account for the county tax assessor-collector, the county clerk must:\n(1) keep a separate account for each separate fund on the tax rolls;\n(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\n(3) keep separate and distinct the taxes assessed for each year.\nActs 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.","path":["LOCAL GOVERNMENT CODE","TITLE 4. FINANCES","SUBTITLE B. COUNTY FINANCES","CHAPTER 112. COUNTY FINANCIAL ACCOUNTING","SUBCHAPTER B. TAX ACCOUNTS AND RECORDS"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.112.htm#112.031","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"beb7050c3235e7fad27a61e9f371dfd1dd0f0edc6fdd88511c25bb8cbe07fb05","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-112.010","next":"us-tx/tex.-local-government-code-112.032"},"notice":"GroundRules: Original legal text. Not legal advice."}