Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 62.092 - Assessment and Collection of Tax(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.
Tex. Loc. Gov't. Code § 62.092
Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. 9/1/1987.