Tex. Loc. Gov't Code § 71.001 : LOCAL GOVERNMENT CODE — ORGANIZATION OF COUNTY GOVERNMENT — ORGANIZATION OF COUNTIES — CREATION OF COUNTIES — GENERAL PROVISIONS — Corporate and Political Body TEXT PDF A county is a corporate and political body. Tex. Loc. Gov't. Code § 71.001 Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. 9/1/1987.