Sec. 62.092. ASSESSMENT AND COLLECTION OF TAX. (a) The tax assessor-collector for the county in which an abolished municipality is located shall assess and collect a tax ordered under Section 62.091.
(b) The tax assessor-collector shall pay the taxes collected to the receiver for the municipality.
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Structure Texas Statutes
Title 2 - Organization of Municipal Government
Subtitle E - Consolidation and Abolition of Municipalities
Chapter 62 - Abolition of Municipalities
Subchapter C. Payment of Indebtedness and Disposition of Assets Under Receivership
Section 62.081. Presentation of Claims
Section 62.082. Notice of Claims
Section 62.083. Approval of Claims
Section 62.084. Complete or Partial Disallowance of Claim
Section 62.085. Taxpayer Protest
Section 62.086. Suits to Establish Claims
Section 62.087. Allowance and Approval of Established Claims
Section 62.088. Liability for Costs
Section 62.090. Payment of Claims
Section 62.091. Additional Tax
Section 62.092. Assessment and Collection of Tax