CO G) Kirby County established a tax custodial fund to collect property taxes for the City of Kix, the City of Denton, and Kirby County Independent School District. Total tax levies of the three governments were $200,000 for the year, of which $60,000 was for the City of Kix, $40,000 for Denton, and $100,000 for the school district.

The tax custodial fund charges a 2% collection fee that it transfers to the general fund of the county in order to cover costs incurred for custodial fund operations. During the year, the tax custodial fund collected and remitted $150,000 of the $200,000 levies to the various governments. Collection fees associated with the $150,000 were remitted to Kirby County's general fund prior to year-end.