RQ-0080-KP

Re

County taxes collected by an appraisal district pursuant to a contract under Tax Code subsection 6.24(b), interest earned on, belongs to the county and, as such, must generally be remitted to the county|Funds belonging to the county from a particular tax year, the accounting and remittance of, would depend at least in part on the terms of any contract entered into pursuant to Tax Code subsection 6.24(b) then in place.|Tax assessor-collector, the personal liability of, for funds held in the custody of the appraisal district is ultimately a question of fact dependent on various factors that cannot be ascertained in the opinion process of this office