2005 Texas Local Government Code CHAPTER 130. MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING COUNTIES

LOCAL GOVERNMENT CODE

CHAPTER 130. MISCELLANEOUS FINANCIAL PROVISIONS AFFECTING COUNTIES

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


	§ 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, § 23(a)(3), eff. Aug. 28, 
1989.  Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug. 
28, 1989;  Acts 1997, 75th Leg., ch. 148, § 2, eff. Sept. 1, 1997.


	§ 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, § 23(a)(3), eff. Aug. 28, 
1989.  Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug. 
28, 1989;  Acts 1997, 75th Leg., ch. 165, § 30.215, eff. Sept. 1, 
1997.


	§ 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, § 23(a)(3), eff. Aug. 28, 
1989.  Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug. 
28, 1989.


	§ 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, § 23(a)(3), eff. Aug. 28, 
1989.  Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug. 
28, 1989.


	§ 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, § 3, eff. Aug. 28, 1989.  
Amended by Acts 2001, 77th Leg., ch. 529, § 1, eff. June 11, 
2001.


	§ 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, § 3, eff. Sept. 1, 1997.           


	§ 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, § 23(a)(3), eff. Aug. 28, 
1989.  Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug. 
28, 1989.


	§ 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 
Transportation, 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, § 23(a)(3), eff. Aug. 28, 
1989.  Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug. 
28, 1989;  Acts 1995, 74th Leg., ch. 165, § 22(46), eff. Sept. 1, 
1995.


	§ 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 
Transportation 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 Transportation 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, § 23(a)(3), eff. Aug. 28, 
1989.  Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug. 
28, 1989;  Acts 1995, 74th Leg., ch. 165, § 22(46), eff. Sept. 1, 
1995.


	§ 130.008. LIABILITY OF TAX COLLECTOR FOR VIOLATIONS OF 
SUBCHAPTER.  If the comptroller or the Texas Department of 
Transportation 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, § 23(a)(3), eff. Aug. 28, 
1989.  Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug. 
28, 1989;  Acts 1995, 74th Leg., ch. 165, § 22(46), eff. Sept. 1, 
1995.


	§ 130.009. STATE RULES.  The comptroller and the Texas 
Department of Transportation 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, § 23(a)(3), eff. Aug. 28, 
1989.  Amended by Acts 1989, 71st Leg., ch. 737, § 3, eff. Aug. 
28, 1989;  Acts 1995, 74th Leg., ch. 165, § 22(46), eff. Sept. 1, 
1995.

SUBCHAPTER Z. OTHER MISCELLANEOUS PROVISIONS


	§ 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, § 1, eff. Sept. 1, 1987.  
Renumbered from § 130.001 by Acts 1989, 71st Leg., ch. 1, § 
23(a)(1), eff. Aug. 28, 1989.


	§ 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, § 1, eff. Sept. 1, 1987.  
Renumbered from § 130.002 by Acts 1989, 71st Leg., ch. 1, § 
23(a)(1), eff. Aug. 28, 1989.  Amended by Acts 1989, 71st Leg., ch. 
727, § 1, eff. Aug. 28, 1989.


	§ 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, § 1, eff. Sept. 1, 1987.  
Renumbered from § 130.004 by Acts 1989, 71st Leg., ch. 1, § 
23(a)(1), eff. Aug. 28, 1989.  Amended by Acts 1991, 72nd Leg., ch. 
578, § 4, eff. Sept. 1, 1991;  Acts 1991, 72nd Leg., ch. 597, § 
88, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 123, § 1, eff. 
May 11, 1993.


	§ 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, § 1, eff. Sept. 1, 1987.  
Renumbered from § 130.005 by Acts 1989, 71st Leg., ch. 1, § 
23(a)(1), eff. Aug. 28, 1989.  Amended by Acts 2001, 77th Leg., ch. 
669, § 55, 56, eff. Sept. 1, 2001.


	§ 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, § 1, eff. Sept. 1, 1987.  
Renumbered from § 130.006 by Acts 1989, 71st Leg., ch. 1, § 
23(a)(1), eff. Aug. 28, 1989.


	§ 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, § 1, eff. Sept. 1, 1987.  
Renumbered from § 130.007 by Acts 1989, 71st Leg., ch. 1, § 
23(a)(1), eff. Aug. 28, 1989.


	§ 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, § 1, eff. Aug. 26, 1991.  
Amended by Acts 2003, 78th Leg., ch. 592, § 1, eff. Sept. 1, 
2003.


	§ 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, § 1, eff. Aug. 28, 1995.  
Amended by Acts 2001, 77th Leg., ch. 669, § 57, 58, eff. Sept. 1, 
2001;  Acts 2005, 79th Leg., ch. 830, § 1, 2, eff. June 17, 2005.