Texas Statutes
Subchapter D. Assessments
Section 314.041. Assessments

Sec. 314.041. ASSESSMENTS. (a) Except as provided by this section, the governing body may by resolution order an assessment to pay all or part of the costs of making an improvement as described by Section 314.011(b), with reasonable attorney's fees and the costs incurred in making the assessment, against the owner and property if the property is:
(1) adjacent to or in the vicinity of an improvement; and
(2) specially benefited by the improvement.
(b) In its resolution, the governing body may designate:
(1) the property to be assessed; or
(2) a district containing property to be assessed.
(c) The governing body may apportion the costs of the assessment among the owners of the property assessed.
(d) In making an assessment, the governing body may not include the cost of property purchased but not actually used for making the improvement.
(e) An assessment may not be made against:
(1) property or its owner in excess of the special benefit to the property in the enhanced value of the property resulting from the improvement; or
(2) property that is exempt from execution.
(f) The owner of property exempt from assessment under Subsection (e)(2):
(1) shall be assessed an amount equal to the amount the assessment would have been if the property were not exempt; and
(2) is personally liable for the assessment.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.