Tex. Local Government Code § 112.033
This is the official text of Tex. Local Government Code § 112.033, part of Texas’s Local Government Code — governs the powers and operations of Texas cities and counties.
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§ 112.033. INDIGENT AND DELINQUENT TAX LISTS.
Official statutory text
(a) The tax assessor-collector shall make separate lists of indigent and delinquent taxpayers. Each list must show the name of the taxpayer and the amount owed.
(b) The commissioners court shall carefully examine each list and shall, by an order entered on the minutes of the court, state the names of the taxpayers and the amounts that are judged uncollectible.
(c) After the order has been made and entered, the tax assessor-collector is entitled to be credited with the amounts judged uncollectible in the proper accounts in the county finance records.
(b) The commissioners court shall carefully examine each list and shall, by an order entered on the minutes of the court, state the names of the taxpayers and the amounts that are judged uncollectible.
(c) After the order has been made and entered, the tax assessor-collector is entitled to be credited with the amounts judged uncollectible in the proper accounts in the county finance records.
Status: in_force · Read it on the official government site
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