(a) This section applies only to a county with a population of 57,900 to 59,000.
(b) The commissioners court of a county may provide for, operate, and maintain a branch office for the tax assessor-collector. The commissioners court may provide for the branch office by constructing a building or by purchasing, renting, or leasing office space.
(c) If the branch office is in a county-owned building, the commissioners court has custody of and shall care for the building. The commissioners court:
(1) shall operate and maintain the building as it operates and maintains the county courthouse; and
(2) may limit the use and maintenance of the building as it finds necessary.