CHAPTER 130. MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING COUNTIES - Texas Statutes

LOCAL GOVERNMENT CODE

TITLE 4. FINANCES

SUBTITLE B. COUNTY FINANCES

CHAPTER 130. MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING

COUNTIES

SUBCHAPTER A. PAYMENT OF FEES AND TAXES BY CHECK, CREDIT CARD, OR

ELECTRONIC MEANS

Sec. 130.001. DEFINITIONS. In this subchapter:

(1) "Check" means an instrument signed by the maker, containing

an unconditional promise or order to pay a sum certain in money,

containing no other promise, order, obligation, or power given by

the maker, payable on demand, and drawn on a bank.

(2) "Credit card invoice" means the document authorized by the

holder of a credit card to be used to provide payment of an

amount from the holder's credit card account.

(3) "Maker" means the drawer of a check or the holder of a

credit card who authorizes a credit card invoice.

(4) "Payment by electronic means" means payment by telephone or

computer but does not include payment in person or by mail.

Added by Acts 1989, 71st Leg., ch. 1, Sec. 23(a)(3), eff. Aug.

28, 1989. Amended by Acts 1989, 71st Leg., ch. 737, Sec. 3, eff.

Aug. 28, 1989; Acts 1997, 75th Leg., ch. 148, Sec. 2, eff. Sept.

1, 1997.

Sec. 130.002. ACCEPTANCE OF CHECK OR CREDIT CARD PAYMENT OF

CERTAIN FEES AND TAXES. A county tax assessor-collector may

accept a check or credit card invoice for the payment of:

(1) motor vehicle registration fees under Chapter 502,

Transportation Code;

(2) motor vehicle sales taxes imposed by Chapter 152, Tax Code;

(3) occupation taxes paid to the assessor-collector under

Chapter 191, Tax Code;

(4) motor vehicle title transfer fees under Chapter 501,

Transportation Code;

(5) license or permit fees under the Alcoholic Beverage Code;

and

(6) property taxes.

Added by Acts 1989, 71st Leg., ch. 1, Sec. 23(a)(3), eff. Aug.

28, 1989. Amended by Acts 1989, 71st Leg., ch. 737, Sec. 3, eff.

Aug. 28, 1989; Acts 1997, 75th Leg., ch. 165, Sec. 30.215, eff.

Sept. 1, 1997.

Sec. 130.003. PAYMENT CONDITIONAL. (a) The acceptance of a

check or credit card invoice for the payment of a fee or tax does

not constitute payment of the fee or tax. The fee or tax is not

considered paid until the check is honored by the bank on which

the check is drawn or the credit card invoice is honored by the

issuer.

(b) This section does not prohibit a county tax

assessor-collector from issuing receipts, license plates,

certificates, or other instruments on the receipt of a check or

credit card invoice, but the issuance is conditional on the

payment of the check by the drawee bank or the honoring of the

credit card invoice by the credit card issuer.

Added by Acts 1989, 71st Leg., ch. 1, Sec. 23(a)(3), eff. Aug.

28, 1989. Amended by Acts 1989, 71st Leg., ch. 737, Sec. 3, eff.

Aug. 28, 1989.

Sec. 130.004. IDENTIFICATION REQUIRED. When a county tax

assessor-collector receives a check or credit card invoice as

conditional payment of a fee or tax, the assessor-collector shall

require adequate identification of the maker and note on the

check or invoice or otherwise record the type of identification

of the maker and information from the identification to assist in

locating the maker in the event the check or invoice is not

honored.

Added by Acts 1989, 71st Leg., ch. 1, Sec. 23(a)(3), eff. Aug.

28, 1989. Amended by Acts 1989, 71st Leg., ch. 737, Sec. 3, eff.

Aug. 28, 1989.

Sec. 130.0045. CREDIT CARD PAYMENT PROCESSING FEE. (a) If a

county tax assessor-collector accepts a credit card invoice as

conditional payment of a fee or tax, the assessor-collector may

collect a fee for processing the invoice.

(b) The assessor-collector shall set a fee collected under

Subsection (a) in an amount that is reasonably related to the

expense incurred in processing the credit card invoice, not to

exceed five percent of the amount of the fee or tax. The

processing fee is in addition to the amount of the fee or tax,

and may be paid conditionally by including the amount of the

processing fee on the credit card invoice.

Added by Acts 1989, 71st Leg., ch. 737, Sec. 3, eff. Aug. 28,

1989. Amended by Acts 2001, 77th Leg., ch. 529, Sec. 1, eff. June

11, 2001.

Sec. 130.0046. FEE FOR PAYMENT BY ELECTRONIC MEANS. A county

tax assessor-collector that accepts payment by electronic means

as conditional payment of a county or state fee or tax may

collect a handling fee for processing the payment. The handling

fee is in addition to the amount of the fee or tax and may be

paid conditionally by electronic means at the same time the tax

or fee is paid.

Added by Acts 1997, 75th Leg., ch. 148, Sec. 3, eff. Sept. 1,

1997.

Sec. 130.005. LIABILITY OF ASSESSOR-COLLECTOR AND BONDSMAN.

Except as provided by Section 130.008, a county tax

assessor-collector and the assessor-collector's bondsman are not

liable for the amount of any fee or tax for which the

assessor-collector has accepted a check that is not honored by

the drawee bank or credit card invoice that is not honored by the

credit card issuer if the assessor-collector complied with the

requirements of Section 130.004 and if the assessor-collector did

not know or should not reasonably have known that the check was

not properly drawn, that the credit card payment was not properly

made, or that the check or credit card invoice would not be

honored.

Added by Acts 1989, 71st Leg., ch. 1, Sec. 23(a)(3), eff. Aug.

28, 1989. Amended by Acts 1989, 71st Leg., ch. 737, Sec. 3, eff.

Aug. 28, 1989.

Sec. 130.006. PROCEDURES FOR COLLECTION OF DISHONORED CHECKS AND

INVOICES. A county tax assessor-collector may establish

procedures for the collection of dishonored checks and credit

card invoices. The procedures may include:

(1) official notification to the maker that the check or invoice

has not been honored and that the receipt, registration,

certificate, or other instrument issued on the receipt of the

check or invoice is not valid until payment of the fee or tax is

made;

(2) notification of the sheriff or other law enforcement

officers that a check or credit card invoice has not been honored

and that the receipt, registration, certificate, or other

instrument held by the maker is not valid; and

(3) notification to the Texas Department of Motor Vehicles, the

comptroller of public accounts, or the Department of Public

Safety that the receipt, registration, certificate, or other

instrument held by the maker is not valid.

Added by Acts 1989, 71st Leg., ch. 1, Sec. 23(a)(3), eff. Aug.

28, 1989. Amended by Acts 1989, 71st Leg., ch. 737, Sec. 3, eff.

Aug. 28, 1989; Acts 1995, 74th Leg., ch. 165, Sec. 22(46), eff.

Sept. 1, 1995.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

933, Sec. 3H.01, eff. September 1, 2009.

Sec. 130.007. REMISSION TO STATE NOT REQUIRED; STATE ASSISTANCE

IN COLLECTION. (a) If a fee or tax is required to be remitted

to the comptroller or the Texas Department of Motor Vehicles and

if payment was made to the county tax assessor-collector by a

check that was not honored by the drawee bank or by a credit card

invoice that was not honored by the credit card issuer, the

amount of the fee or tax is not required to be remitted, but the

assessor-collector shall notify the appropriate department of:

(1) the amount of the fee or tax;

(2) the type of fee or tax involved; and

(3) the name and address of the maker.

(b) The Texas Department of Motor Vehicles and the comptroller

shall assist the county tax assessor-collector in collecting the

fee or tax and may cancel or revoke any receipt, registration,

certificate, or other instrument issued in the name of the state

conditioned on the payment of the fee or tax.

Added by Acts 1989, 71st Leg., ch. 1, Sec. 23(a)(3), eff. Aug.

28, 1989. Amended by Acts 1989, 71st Leg., ch. 737, Sec. 3, eff.

Aug. 28, 1989; Acts 1995, 74th Leg., ch. 165, Sec. 22(46), eff.

Sept. 1, 1995.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

933, Sec. 3H.02, eff. September 1, 2009.

Sec. 130.008. LIABILITY OF TAX COLLECTOR FOR VIOLATIONS OF

SUBCHAPTER. If the comptroller or the Texas Department of Motor

Vehicles determines that the county tax assessor-collector has

accepted payment for fees and taxes to be remitted to that

department in violation of Section 130.004 or that more than two

percent of the fees and taxes to be received from the

assessor-collector are not remitted because of the acceptance of

checks that are not honored by the drawee bank or of credit card

invoices that are not honored by the credit card issuer, the

department may notify the assessor-collector that the

assessor-collector may not accept a check or credit card invoice

for the payment of any fee or tax to be remitted to that

department. A county tax assessor-collector who accepts a check

or credit card invoice for the payment of a fee or tax, after

notice that the assessor-collector may not receive a check or

credit card invoice for the payment of fees or taxes to be

remitted to a department, is liable to the state for the amount

of the check or credit card invoice accepted.

Added by Acts 1989, 71st Leg., ch. 1, Sec. 23(a)(3), eff. Aug.

28, 1989. Amended by Acts 1989, 71st Leg., ch. 737, Sec. 3, eff.

Aug. 28, 1989; Acts 1995, 74th Leg., ch. 165, Sec. 22(46), eff.

Sept. 1, 1995.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

933, Sec. 3H.03, eff. September 1, 2009.

Sec. 130.009. STATE RULES. The comptroller and the Texas

Department of Motor Vehicles may make rules concerning the

acceptance of checks or credit card invoices by a county tax

assessor-collector and for the collection of dishonored checks or

credit card invoices.

Added by Acts 1989, 71st Leg., ch. 1, Sec. 23(a)(3), eff. Aug.

28, 1989. Amended by Acts 1989, 71st Leg., ch. 737, Sec. 3, eff.

Aug. 28, 1989; Acts 1995, 74th Leg., ch. 165, Sec. 22(46), eff.

Sept. 1, 1995.

Amended by:

Acts 2009, 81st Leg., R.S., Ch.

933, Sec. 3H.04, eff. September 1, 2009.

SUBCHAPTER Z. OTHER MISCELLANEOUS PROVISIONS

Sec. 130.901. SALE OF RIGHTS TO JUDGMENT PROCEEDS. (a) The

commissioners court of a county may sell the rights of the county

to any judgment proceeds belonging to the county if the principal

and sureties on the judgment are insolvent so that under any

existing process of law the judgment cannot be collected, either

in whole or in part. The court may advertise the sale to the

extent that it considers necessary and in the best interest of

the county.

(b) If the amount bid for the rights to the judgment proceeds at

the public sale is not considered sufficient, the commissioners

court shall refuse to accept the bid and shall dispose of the

rights in the manner considered most advantageous to the county's

interest.

(c) If the court sells the rights to the judgment proceeds, the

court shall properly assign the rights to the purchaser.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Renumbered from Sec. 130.001 by Acts 1989, 71st Leg., ch. 1, Sec.

23(a)(1), eff. Aug. 28, 1989.

Sec. 130.902. CHANGE FUND IN COUNTIES. (a) The commissioners

court of a county may set aside from the general fund of the

county an amount approved by the county auditor for use as a

change fund by any county or district official who collects

public funds. The fund may be used only to make change in

connection with collections that are due and payable to the

county, the state, or another political subdivision of the state

that are often made by the official.

(b) The bond of that official who receives such a change fund

must cover the official's responsibility for the correct

accounting and disposition of the change fund.

(c) A change fund may not be used to make loans or advances or

to cash checks or warrants of any kind.

(d) On the recommendation of the county auditor, the

commissioners court may increase or decrease the change fund at

any time.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Renumbered from Sec. 130.002 by Acts 1989, 71st Leg., ch. 1, Sec.

23(a)(1), eff. Aug. 28, 1989. Amended by Acts 1989, 71st Leg.,

ch. 727, Sec. 1, eff. Aug. 28, 1989.

Sec. 130.904. SHERIFF'S PETTY CASH FUND. (a) The commissioners

court of a county may establish a petty cash fund for the

sheriff's department in an amount set by the commissioners court.

The court shall appropriate the amount from the general fund of

the county.

(b) Unless otherwise authorized by a resolution of the

commissioners court, the petty cash fund may be used only to

advance funds to an officer or employee of the sheriff's

department who is required to travel outside the county to

conduct an investigation or to obtain custody of a prisoner.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Renumbered from Sec. 130.004 by Acts 1989, 71st Leg., ch. 1, Sec.

23(a)(1), eff. Aug. 28, 1989. Amended by Acts 1991, 72nd Leg.,

ch. 578, Sec. 4, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., ch.

597, Sec. 88, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 123,

Sec. 1, eff. May 11, 1993.

Sec. 130.905. PETTY CASH FUND FOR COUNTY WELFARE DEPARTMENT IN

POPULOUS COUNTY. (a) The commissioners court of a county with a

population of 1.3 million or more, for the support of paupers

through a county welfare department, may authorize the

disbursement of an amount not to exceed $2,500 to the head of the

county welfare department for use as a petty cash fund in order

that cash is immediately available for transportation and other

expenses of the paupers. The petty cash fund must be established

under a system provided and installed by the county auditor with

reports to be made to the auditor, as the auditor may require, by

the head of the county welfare department.

(b) In making payments to support the paupers that the county is

required to support, the commissioners court, with the

concurrence of the county auditor, may make one payment to the

head of the county welfare department. The head of the county

welfare department may disburse the money to the paupers on

warrants designed by the county auditor. The warrants are subject

to audit by the county auditor at any time. The disbursements

must be reported on forms and at times prescribed by the auditor.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Renumbered from Sec. 130.005 by Acts 1989, 71st Leg., ch. 1, Sec.

23(a)(1), eff. Aug. 28, 1989. Amended by Acts 2001, 77th Leg.,

ch. 669, Sec. 55, 56, eff. Sept. 1, 2001.

Sec. 130.906. NATIONAL FOREST RECEIPTS ALLOCATED FOR SCHOOL

DISTRICTS AND ROADS. The commissioners court of a county in

which a national forest is located and that receives funds from

the federal government under 16 U.S.C. Section 500 shall allocate

50 percent of the funds to the school districts of the county in

proportion to the area encompassed by each district and shall

either allocate the remaining 50 percent for the benefit of the

public roads in the county or transfer that amount to the school

districts.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Renumbered from Sec. 130.006 by Acts 1989, 71st Leg., ch. 1, Sec.

23(a)(1), eff. Aug. 28, 1989.

Sec. 130.907. AID TO STATE AND FEDERAL AGENCIES IN COUNTY WITH

POPULATION OF 22,050 TO 23,000. In each county with a population

of 22,050 to 23,000, the commissioners court may provide

financial aid and facilities, as the court considers necessary,

to a state or federal governmental agency or bureau that conducts

activities or maintains projects within the county.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987.

Renumbered from Sec. 130.007 by Acts 1989, 71st Leg., ch. 1, Sec.

23(a)(1), eff. Aug. 28, 1989.

Sec. 130.908. APPROVAL OF SPENDING BY CERTAIN COUNTY AND

PRECINCT OFFICERS. If an incumbent county or precinct officer is

not renominated or is not reelected to the county or precinct

office of a county, during the time following the date the

results of the official canvass of the primary or election

returns are announced, the commissioners court must approve any

expenditure by the incumbent county or precinct officer who was

not renominated or reelected that is over an amount set by the

commissioners court.

Added by Acts 1991, 72nd Leg., ch. 793, Sec. 1, eff. Aug. 26,

1991. Amended by Acts 2003, 78th Leg., ch. 592, Sec. 1, eff.

Sept. 1, 2003.

Sec. 130.909. PETTY CASH FUNDS FOR CERTAIN OFFICIALS. (a) The

commissioners court of a county may set aside from the general

fund of the county, for the establishment of a petty cash fund

for any county or district official or department head approved

by the commissioners court, an amount approved by:

(1) the county auditor, for a county with a population of 3.3

million or more; or

(2) the commissioners court, for a county with a population of

less than 3.3 million.

(a-1) The petty cash fund must be established under a system

provided and installed by the county auditor and, in a county

with a population of 3.3 million or more, the county purchasing

agent. Reports relating to the petty cash fund must be made to

the auditor and, if applicable, the purchasing agent as the

auditor or purchasing agent requires.

(a-2) Falsifying documents or reports relating to the petty cash

fund is an offense according to Section 32.21 or 37.10, Penal

Code.

(b) The bond of that county or district official or department

head who receives such a petty cash fund must cover the

official's responsibility for the correct accounting and

disposition of the petty cash fund.

(c) The petty cash fund may not be used to make loans or

advances or to cash checks or warrants of any kind.

(d) On the recommendation of the county auditor, the

commissioners court may increase or decrease the petty cash fund

at any time.

Added by Acts 1995, 74th Leg., ch. 60, Sec. 1, eff. Aug. 28,

1995. Amended by Acts 2001, 77th Leg., ch. 669, Sec. 57, 58, eff.

Sept. 1, 2001.

Amended by:

Acts 2005, 79th Leg., Ch.

830, Sec. 1, eff. June 17, 2005.

Acts 2005, 79th Leg., Ch.

830, Sec. 2, eff. June 17, 2005.

Sec. 130.910. AID TO DISASTER VICTIMS. (a) Subject to

Subsection (b), the commissioners court of a county may provide

money from the general fund of the county to individual residents

of the county who are adversely affected by a disaster for which

the county judge declared a local state of disaster under Section

418.108, Government Code.

(b) A county may not provide assistance to an individual under

this section until the commissioners court of the county:

(1) has implemented policies and procedures to ensure that money

granted under this section is used for the public purpose of

providing disaster relief for emergency food, shelter,

transportation, or other items or services necessary for public

health and safety; and

(2) has determined that financial assistance from other sources,

including this state and the federal government, is unavailable

or inadequate.

Added by Acts 2009, 81st Leg., R.S., Ch.

784, Sec. 1, eff. June 19, 2009.