Tex. Local Government Code § 111.004
This is the official text of Tex. Local Government Code § 111.004, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 111.004. ITEMIZED BUDGET; CONTENTS.
Official statutory text
(a) The county judge shall itemize the budget to allow as clear a comparison as practicable between expenditures included in the proposed budget and actual expenditures for the same or similar purposes that were made for the preceding fiscal year. The budget must show as definitely as possible each of the projects for which an appropriation is established in the budget and the estimated amount of money carried in the budget for each project.
(b) The budget must contain a complete financial statement of the county that shows:
(1) the outstanding obligations of the county;
(2) the cash on hand to the credit of each fund of the county government;
(3) the funds received from all sources during the preceding fiscal year;
(4) the funds available from all sources during the ensuing fiscal year;
(5) the estimated revenues available to cover the proposed budget; and
(6) the estimated tax rate required to cover the proposed budget.
(c) In preparing the budget, the county judge shall estimate the revenue to be derived from taxes to be levied and collected in the succeeding fiscal year and shall include that revenue in the estimate of funds available to cover the proposed budget.
(b) The budget must contain a complete financial statement of the county that shows:
(1) the outstanding obligations of the county;
(2) the cash on hand to the credit of each fund of the county government;
(3) the funds received from all sources during the preceding fiscal year;
(4) the funds available from all sources during the ensuing fiscal year;
(5) the estimated revenues available to cover the proposed budget; and
(6) the estimated tax rate required to cover the proposed budget.
(c) In preparing the budget, the county judge shall estimate the revenue to be derived from taxes to be levied and collected in the succeeding fiscal year and shall include that revenue in the estimate of funds available to cover the proposed budget.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.