{"data":{"id":"us-tx/tex.-local-government-code-112.033","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 112.033","heading":"INDIGENT AND DELINQUENT TAX LISTS.","body":"(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 owed.\n(b) The commissioners court shall carefully examine each list and shall, by an order entered on the minutes of the court, state the names of the taxpayers and the amounts that are judged uncollectible.\n(c) After the order has been made and entered, the tax assessor-collector is entitled to be credited with the amounts judged uncollectible in the proper accounts in the county finance records.\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#112.033","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"ef42dfc065ff8e1baf4b0796deec9f13be817eeedf8aa4edc2b79004a45365ac","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-112.032","next":"us-tx/tex.-local-government-code-112.034"},"notice":"GroundRules: Original legal text. Not legal advice."}