Texas § LG.112.034 - DELIVERY OF TAX ROLLS TO SUCCESSOR

Full text of Texas The Texas Constitution § LG.112.034 — DELIVERY OF TAX ROLLS TO SUCCESSOR, with citation guidance and answers to common questions.

§ LG.112.034. DELIVERY OF TAX ROLLS TO SUCCESSOR

DELIVERY OF TAX ROLLS TO SUCCESSOR. (a) On leaving office, the outgoing tax assessor-collector shall deliver the tax rolls in that officer's possession to the successor officer. The successor officer shall give to the outgoing tax assessor-collector a written receipt for the amount of taxes owed on those rolls. (b) The receipt must specify the amount of each fund and each year separately and must also indicate the amount due on the indigent and delinquent taxpayer lists. (c) The outgoing tax assessor-collector shall deliver the receipts to the county clerk, who shall enter those allowed by the commissioners court to the credit of the officer who presents them. The clerk shall charge the credited amounts to the successor officer in the proper accounts. 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.112.034

What does The Texas Constitution § LG.112.034 cover?

Section LG.112.034 ("DELIVERY OF TAX ROLLS TO SUCCESSOR") 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.112.034?

A common citation format is "The Texas Constitution § LG.112.034" (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.112.034 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.