Texas Local Government Code 62.092 – Assessment and Collection of Tax
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(a) The tax assessor-collector for the county in which an abolished municipality is located shall assess and collect a tax ordered under Section 62.091.
(b) The tax assessor-collector shall pay the taxes collected to the receiver for the municipality.
Terms Used In Texas Local Government Code 62.092
- Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005