Sec. 3001.204. APPORTIONMENT OF COSTS. (a) The board shall apportion the cost of an assessment to property according to the special benefits accruing to the property because of the project or service to be financed by the assessment. The cost may be assessed:
(1) equally by front foot or by square foot of land area;
(2) equally by acreage of land;
(3) according to the value of the property as determined by the board; or
(4) according to any other reasonable assessment plan that imposes a fair share of the cost on property similarly benefited.
(b) In making the determination under Subsection (a)(3), the board may consider the value of a structure or improvement on the property.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.
Structure Texas Statutes
Special District Local Laws Code
Title 4 - Development and Improvement
Chapter 3001 - Southeast Texas Agricultural Development District
Section 3001.201. General Powers Related to Assessments
Section 3001.202. Area to Be Assessed; Limitations
Section 3001.203. Hearing and Petition Required
Section 3001.204. Apportionment of Costs
Section 3001.205. Assessment to Finance Project or Service
Section 3001.206. Assessment Roll
Section 3001.207. Assessment as Lien
Section 3001.208. Correction of Mistake
Section 3001.209. Notice of Hearing on Proposed Assessment
Section 3001.210. Conduct of Hearing; Findings
Section 3001.211. Board Order Imposing Assessment
Section 3001.213. Notice of Assessment
Section 3001.214. Appeal to Court
Section 3001.215. New Assessment After Invalid Prior Assessment