Taxes

Motor vehicle inventory tax escrow accounts, interest is sole property of assessor-collector; may be spent on prospective salary supplements if legitimate cost of administration|Motor vehicle inventory tax escrow accounts, county auditor must audit|Inventory tax escrow accounts, interest on is sole property of tax assessor-collector; must be audited by county auditor

Exemption of assessor-collector from registration requirements of Board, statutory scheme for precludes assessor-collector from engaging in property tax collection|Collection of property taxes by appraisal district or other taxing unit rather than assessor-collector, interlocal contract for must include collection of motor vehicle inventory tax|Interlocal contract for collection of property taxes by appraisal district or other taxing unit rather than assessor-collector must include collection of motor vehicle inventory tax|Motor vehicle inventory tax prepayments, receipt of by collector constitutes collection of taxes|Exemption of assessor-collector from registration requirements of Board of Tax Professional Examiners, statutory scheme for precludes assessor-collector from engaging in property tax collection

Motor vehicle inventory tax escrow account, tax assessor-collector may use interest to supplement her own salary, but such use is subject to constitutional limitations and to review by county auditor|Motor vehicle inventory tax escrow account, tax assessor-collector may use interest to supplement her own salary, but must determine that such use serves a public purpose

Authority to enact laws, impose taxes, raise revenue, and appropriate state funds is vested in legislature rather than the governor; governor may not increase or appropriate motor vehicle registration fees, but, in case of emergency, may act with legislat|State motor vehicle registration fees, Governor may not increase or appropriate but, in case of emergency, may redirect funds already appropriated by the legislature for purposes consistent with article VIII, section 7-a of the Texas Constitution|Motor vehicle registration fees, Governor may not increase or appropriate but, in case of emergency, may act with legislative budget board to redirect funds already appropriated by the legislature for purposes consistent with article VIII, section 7-a of |State motor vehicle registration fees, Governor may not increase or appropriate but, in case of emergency, may redirect funds already appropriated by the legislature for purposes consistent with article VIII, section 7-a of Texas Constitution