Texas County Progress

The Official Publication of the County Judges and Commissioners Association of Texas

What You Wish Your Constituents Knew About County Government, the County Budget, and the Property Tax

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Per reader request, we update and publish this article several times a year. Our thanks to the Judges and Commissioners who continue to lend us their expertise. We welcome you to reprint and share this information to help educate the public you work so diligently to serve.

What is County Government? In the State of Texas, county government is a unit of state government often referred to as “an arm of the state.” However, county government also acts as a unit of local government. Consequently, county governments in Texas perform two basic functions: Carry out administrative and judicial responsibilities for the State […]

Educating the Public on Your Bond Election

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When it comes to financing, public education can be an arduous task.  In some cases, the initial step is to set aside some stifling assumptions: If we can’t pay cash, it’s not worth doing. The voters will never go for it. If I obligate the county to this debt, some of the constituents will not […]

KEY CONCEPT: Public Finance Options

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KEY QUESTION: Can a county finance debt?

MAIN REFERENCE POINTS: Article XI, Section 7 of the Texas Constitution – a county that borrows money is required to establish an interest and sinking fund. Texas Government Code Chapter 1251 – bond election provisions. Texas Government Code Chapter 1431 – authorizes the issuance of tax notes. Texas Local Government Code Chapter 271, Subchapter C […]

Financing Routine Capital Expenditures

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Each year as counties prepare their budgets, along with the routine maintenance and operational costs, counties inevitably face the need to budget for some routine capital items.  Law enforcement vehicles or road grading equipment may need replacement; radios, computers or office equipment may have worn out; gravel and road base material may be needed to […]

Public Finance 101

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Statutes Define County Options  By Julie Anderson, Editor As a unit of state government, county government is charged with mandatory duties including conducting elections, providing for public safety, operating the court and jail systems, and providing for indigent legal defense. As part of their commitment to the local community, county governments also authorize discretionary or […]

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County Progress

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Abilene, TX 79606
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