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Commissioners table landfill rules and use of Health & Sales Use Tax pending legal guidance

Brooks County Commissioners' Court · August 4, 2026
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Summary

County Auditor said the county is unique among peers in operating a landfill with the Health & Sales Use Tax; the court tabled proposed revisions to landfill rules until County Attorney and District Attorney clarify allowable use of Fund 31.

Brooks County Commissioners on Feb. 25 tabled proposed revisions to the county landfill rules and regulations while seeking legal clarification on whether Health & Sales Use Tax (Fund 31) revenue can be used for landfill and public-health related expenses.

County Auditor Higinio Garcia told the court that only five other counties have the Health & Sales Use Tax and Brooks County appears to be the only one that operates a landfill; he said he has contacted the State Comptroller without a conclusive answer and is awaiting guidance from the County Attorney and District Attorney. Judge Eric Ramos recommended tabling the line item until the county receives legal clarification.

Provenance: discussion appears in SEG 003.