40.
Commissioners Court - Regular Session
- Meeting Date:
- 07/21/2026
- Title:
- TAC Bonds
- Submitted By:
- Hal Hawes, General Counsel
- Department:
- General Counsel
- Agenda Category:
- Regular Agenda Items
Information
Agenda Item
Discuss, consider, and take appropriate action on approving the bonds to the State of Texas and to Williamson County, Texas of the Williamson County Tax Assessor-Collector, Catherine Totty, who was appointed by the Williamson County Commissioners Court on July 14, 2026, to be effective as of July 21, 2026, and to serve thereafter until the next general election (Tex. Tax Code §6.28).
Public Background
A person elected or appointed as county assessor-collector must, before beginning to perform the duties of the office, give bonds to the state and to the county, conditioned on the faithful performance of the person’s duties as assessor-collector. TEX. TAX CODE §6.28(a).
The bond for state taxes must be payable to the Governor and his successors in office in an amount equal to five percent of the net state collections from motor vehicle sales and use taxes and motor vehicle registration fees in the county during the year ending August 31 preceding the date the bond is given, except that the amount of the bond may not be less than $2,500 or more than $100,000. TEX. TAX CODE §6.28(b). To be effective, the bond must be approved by the commissioners court and the State Comptroller of Public Accounts. TEX. TAX CODE §6.28(b).
The bond for county taxes must be payable to the commissioners court in an amount equal to 10 percent of the total amount of county taxes imposed in the preceding tax year, except that the amount of the bond may not be less than $2,500 or more than $100,000. TEX. TAX CODE §6.28(c). The commissioners' court of a county with a population of 1.5 million or more by order may set the maximum amount of the bond in an amount greater than $100,000. To be effective, the bond must be approved by the commissioners' court. TEX. TAX CODE §6.28(c).
Additionally, the assessor-collector’s bonds for state and county taxes shall be recorded in the office of the county clerk, and the county judge shall submit the bond for state taxes to the State Comptroller of Public Accounts. TEX. TAX CODE §6.28(e); see also TEX. GOV. CODE §604.003.
The bond for state taxes must be payable to the Governor and his successors in office in an amount equal to five percent of the net state collections from motor vehicle sales and use taxes and motor vehicle registration fees in the county during the year ending August 31 preceding the date the bond is given, except that the amount of the bond may not be less than $2,500 or more than $100,000. TEX. TAX CODE §6.28(b). To be effective, the bond must be approved by the commissioners court and the State Comptroller of Public Accounts. TEX. TAX CODE §6.28(b).
The bond for county taxes must be payable to the commissioners court in an amount equal to 10 percent of the total amount of county taxes imposed in the preceding tax year, except that the amount of the bond may not be less than $2,500 or more than $100,000. TEX. TAX CODE §6.28(c). The commissioners' court of a county with a population of 1.5 million or more by order may set the maximum amount of the bond in an amount greater than $100,000. To be effective, the bond must be approved by the commissioners' court. TEX. TAX CODE §6.28(c).
Additionally, the assessor-collector’s bonds for state and county taxes shall be recorded in the office of the county clerk, and the county judge shall submit the bond for state taxes to the State Comptroller of Public Accounts. TEX. TAX CODE §6.28(e); see also TEX. GOV. CODE §604.003.
Fiscal Impact
| From/To | Acct No. | Description | Amount |
|---|
Attachments
Form Review
| Inbox | Reviewed By | Date |
|---|---|---|
| County Judge Exec Asst. | Delia Colon | 07/15/2026 08:36 AM |
- Form Started By:
- Hal Hawes
- Started On:
- 07/14/2026 07:30 PM
- Final Approval Date:
- 07/15/2026