Sec. 256.004. DEPOSITS OF TAXES TO COUNTY FARM-TO-MARKET AND LATERAL ROAD FUND AND FLOOD CONTROL FUND. (a) The commissioners court of a county shall credit taxes collected under Section 256.054 to the credit of separate funds called the farm-to-market and lateral road fund and the flood control fund.
(b) If the voters at an election held under Section 256.054 approved separately a farm-to-market and lateral road tax and a flood control tax, the court shall credit the taxes collected to those funds in proportion to the allocation adopted at the election.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Structure Texas Statutes
Subtitle C - County Roads and Bridges
Chapter 256 - Funds and Taxes for County Roads
Subchapter A. Funds Used for County Roads; General Provisions
Section 256.001. Use of County Road and Bridge Fund
Section 256.002. Distribution of County and Road District Highway Fund
Section 256.003. Use of Revenues From County and Road District Highway Fund
Section 256.005. Use of Farm-to-Market and Lateral Road Fund
Section 256.006. Use of Flood Control Fund
Section 256.007. Transfers of Surplus Registration Fee Revenue
Section 256.008. State Funding of Farm-to-Market Roads
Section 256.009. Report to Comptroller
Section 256.010. Applicability of Chapter to County Operating Under Special Road Tax Law