SUBCHAPTER B. TAX ACCOUNTS AND RECORDS

Sec. 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 rolls;
(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
(3)  keep separate and distinct the taxes assessed for each year.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.