Opinion No.

Honorable Bob Bullock Comptroller of Public Accounts L.B.J. Building Austin, Texas 78774

Re: Whether a county government is liable for court costs collected on behalf of the state, and related questions

Dear Mr. Bullock:

You ask several questions relating to court costs collected on behalf of the state under the statutes that create the Criminal Justice Planning Fund, the Law Enforcement Officer Standards and Education Fund, and the Compensation of Victims of Crime Fund.

Each of the statutes that creates the enumerated funds directs the court, in addition to other taxable court costs, to tax the…