Discuss, consider and take appropriate action to approve and recognize the transfer of the tax rolls and delivery of receipts from the outgoing Tax Assessor/Collector to the successor Tax Assessor/Collector pursuant to Local Government Code, Section 112.034; and authorize the County Clerk to accept and file the receipts and documentation of the receipts in the County Clerk’s Commissioners Court minutes.

Per the Local Government Code Sec. 112.034. DELIVERY OF TAX ROLLS TO SUCCESSOR. (a) On leaving office, the outgoing tax assessor/collector shall deliver the tax rolls in that officer's possession to the successor officer. The successor officer shall give to the outgoing tax assessor/collector a written receipt for the amount of taxes owed on those rolls.

(b) The receipt must specify the amount of each fund and each year separately and must also indicate the amount due on the indigent and delinquent taxpayer lists.

(c) The outgoing tax assessor/collector shall deliver the receipts to the county clerk, who shall enter those allowed by the commissioners court to the credit of the officer who presents them. The clerk shall charge the credited amounts to the successor officer in the proper accounts.