Sec. 113.006. LIABILITY OF COUNTY TAX ASSESSOR-COLLECTOR. A county tax assessor-collector and any surety on the assessor-collector's bond are relieved of responsibility for safekeeping funds collected from taxes after the funds are deposited as required by law with the county depository.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Structure Texas Statutes
Chapter 113 - Management of County Money
Subchapter A. General Provisions
Section 113.001. County Treasurer as Chief Custodian of Money
Section 113.002. County Treasurer's Record of Receipts and Expenditures
Section 113.003. Receipt of Money by County Treasurer
Section 113.004. Classes of County Funds
Section 113.005. Liability of County Treasurer
Section 113.006. Liability of County Tax Assessor-Collector
Section 113.008. Reconciliation of Depository Accounts
Section 113.009. Civil Liability of County Tax Assessor-Collector; Audit by Comptroller