Texas § LG.112.032 - RECEIPT FOR TAX ROLLS
Full text of Texas The Texas Constitution § LG.112.032 — RECEIPT FOR TAX ROLLS, with citation guidance and answers to common questions.
§ LG.112.032. RECEIPT FOR TAX ROLLS
RECEIPT FOR TAX ROLLS; CREDITS. (a) When the tax rolls are ready for delivery to the tax assessor-collector, the court or officer that has control of the tax rolls shall obtain a written receipt from the tax assessor-collector for the rolls. (b) The receipt must specify the amount assessed and due to the county as listed on the tax rolls and shall state separately the amount assessed to each fund. (c) The court or officer shall deliver the receipt to the county clerk, who shall charge in the proper account in the county finance records the tax assessor-collector with the amount stated in the receipt. Those amounts shall be treated as debts owed to the county by the tax assessor-collector. (d) The tax assessor-collector shall discharge the indebtedness within the time prescribed by law by filing receipts with the county clerk for the discharged indebtedness as follows: (1) the commission due to the tax assessor-collector; (2) proper vouchers for any amount that the tax assessor-collector is required to pay out of money on hand; and (3) the county treasurer's receipt for the money paid into the treasury. Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § LG.112.032
What does The Texas Constitution § LG.112.032 cover?
Section LG.112.032 ("RECEIPT FOR TAX ROLLS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § LG.112.032?
A common citation format is "The Texas Constitution § LG.112.032" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § LG.112.032 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.