(a) The fees, commissions, funds, and other money belonging to a county shall be deposited with the county treasurer by the person who collects the money. The person must deposit the money in accordance with any applicable procedures prescribed by or under Section 112.001 or 112.002. However, the county tax assessor-collector must deposit the money in accordance with the procedures prescribed by or under the Tax Code and other laws.
(b) The county treasurer shall deposit the money in the county depository in the proper fund to the credit of the person or department collecting the money.

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Terms Used In Texas Local Government Code 113.021

  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005

(c) The interest accruing on the money in the fund is for the benefit of the county in accordance with other law.

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