Legal Calendar
June |
No later than June 7, chief appraiser provides an
estimate of taxable value in the county to the tax assessor
collector, unless county elects not to receive the estimate.
TEX. TAX. CODE §26.01(e) and (f). |
No later than June 14 |
If drought conditions exist (determined
by the Texas Forest Service), Commissioners Court may adopt
an order regulating the use of certain fireworks for the July 4
fireworks season. TEX. LOC. GOV’T. CODE, §352.051. |
| Before June 15 |
Proposed budget for appraisal district due to
Commissioners Court from Chief Appraiser. TEX. TAX
CODE §6.06(a). |
July |
Commissioners court to appoint election judges for
county election precincts at July term. TEX. ELEC. CODE
§32.002. |
July 15
5:00 p.m. |
Deadline for semi-annual report of political
contributions and expenditures by candidates and certain
officeholders. TEX. ELEC. CODE §§ 254.063(b), 254.093(b),
and 254.095. If delivered by mail or carrier, cancellation or
receipt mark before the deadline is proof of timeliness of
filing. |
| July 25 |
Certified appraisal roll due to Tax Assessor-Collector
from the appraisal district. TEX. TAX CODE §26.01(a). |
August 1 |
Certified appraisal roll, collection rate, debt taxes,
etc., due to Commissioners Court from Tax Assessor-Collector.
TEX. TAX CODE §26.04(b). |
August 7 |
Calculation and publication of tax rate, roll-back
rate, etc., required unless governed by simplified notice
procedure in TEX. TAX. CODE §26.052(c). TEX. TAX CODE
§26.04(e). |
| August 31 |
District and County Attorneys’ deadline to file with
comptroller of public accounts or county treasurer, as
applicable, a sworn account of all monies received during
preceding year. TEX. GOV. CODE §41.005(d). |
September 1 |
District Court order increasing salary, if any, of
official district court reporter due to Commissioners Court for
next budget year. TEX. GOV. CODE §52.051(c). |
| Before September 15 |
Final budget of appraisal district due to Commissioners Court from Chief Appraiser. TEX. TAX
CODE §6.06(b). |
| Before September 30 |
Or the 60th day after the certified
appraisal roll is received, whichever is later, is the deadline
for adoption of the tax rate by Commissioners Court. TEX.
TAX CODE §26.05(a). The vote on the order setting the tax
rate (levy) must be separate from the vote adopting the
budget. TEX. TAX CODE §26.05(b). The tax rate adopted
(levied) may not exceed last year’s levy unless the
Commissioners Court has held two public hearings on the
proposed tax rate and otherwise complied with TEX. TAX
CODE §26.06 and §26.065, if applicable. TEX. TAX CODE
§26.05(d). |
Before October 1
October Fiscal Year Counties
|
Deadline for setting fees of the Sheriff and
Constable to be effective January 1. TEX. LOC. GOV’T.
CODE §118.131(d).
Order designating day of week on which court will convene in
a regular term. TEX. LOC. GOV’T. CODE §81.005(a). |
October 1 |
Tax Assessor-Collector’s deadline for mailing tax
bills. TEX. TAX CODE §31.01(a). |
| Before October 15 |
Nominations for appraisal district
directors due. TEX. TAX CODE §6.03(g). |
| October 15 |
Deadline for providing written notice of the fees
of Sheriff and Constable (or changes) to the comptroller of
public accounts. TEX. LOC. GOV’T. CODE §118.131(f). |
| Before October 30 |
Ballots for directors of appraisal district
due to County Judge. TEX TAX CODE §6.03(j). |
November 3 |
Uniform election date. TEX. ELEC. CODE §41.002. |
November 15 |
First day to mail voter registration certificates
to voters registered as of November 14 and whose names are
not on the suspense list. TEX. ELEC. CODE §14.001. |
| November 17 |
Complete jury wheel due to Secretary of State.
TEX. GOV. CODE §62.001(c). |
No later than December 14 |
If drought conditions exist
(determined by the Texas Forest Service), Commissioners
Court may adopt order regulating the use of certain aerial
fireworks. TEX. LOC. GOV’T. CODE §352.051(d). |
| Before December 15 |
Resolution determining vote for
appraisal district directors due from Commissioners Court to
Chief Appraiser. TEX. TAX CODE §6.03(k). |
Before December 31
Calendar Fiscal
Year Counties |
Results of appraisal district election due
to Commissioners Court from Chief Appraiser. TEX. TAX
CODE §6.03(k).
Order designating day of week on
which court will convene in a regular term. TEX. LOC.
GOV’T. CODE §81.005(a). |
MONTHLY REPORTS
The following is a partial list of required monthly reports:
- Monthly report of expenses by officer compensated on a salary basis in counties of 190,000 or less. TEX. LOC. GOV’T. CODE §154.024.
- Monthly report of fees, commissions, and other compensation collected and salaries paid by district, county, or precinct officers in counties of more than 190,000 population. (On or before the fifth day of each month). TEX. LOC. GOV’T. CODE §154.044.
- County Clerk’s report of fines and jury fees to Judge for approval and filing in minutes. TEX. GOV. CODE §51.402.
- County Auditor’s report. TEX. LOC. GOV’T. Code §§114.024 and 114.025. For populations over 225,000 see TEX. LOC. GOV’T. CODE §114.023.
- County Treasurer’s report. TEX. LOC. GOV’T. Code §114.026(c). The report must be examined by the County Auditor and cancelled warrants must be verified. TEX. LOC. GOV’T. Code §115.002(c).
- County Treasurer to report to the County Clerk at the end of each month, a claims report that shows the total amount of claims registered by the Treasurer during the month. TEX. LOC. GOV’T. Code §114.061.
- Voter Registrar to request from Postal Service any available information indicating address reclassifications affecting registered voters. TEX. ELEC. CODE §15.022(b).
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