Sec. 375.120. ASSESSMENT ROLL. If the total cost of an improvement project or services is determined, the board shall levy the assessments against each parcel of land against which an assessment may be levied in the district. With regard to an assessment for services, the board may levy an annual assessment that may be lower but not higher than the initial assessment. The board shall have an assessment roll prepared showing the assessments against each property and the board's basis for the assessment. The assessment roll shall be filed with the secretary of the board or other officer who performs the function of secretary and be open for public inspection.
Added by Acts 1991, 72nd Leg., ch. 16, Sec. 13.05(a), eff. Aug. 26, 1991.
Structure Texas Statutes
Title 12 - Planning and Development
Subtitle A - Municipal Planning and Development
Chapter 375 - Municipal Management Districts in General
Section 375.111. General Powers Relating to Assessments
Section 375.112. Specific Powers Relating to Assessments
Section 375.113. Proposed Assessments
Section 375.114. Petition Required
Section 375.115. Notice of Hearing
Section 375.116. Conclusion of Hearing; Findings
Section 375.117. Area to Be Assessed
Section 375.118. Objections; Levy of Assessment
Section 375.119. Apportionment of Cost
Section 375.120. Assessment Roll
Section 375.121. Interest on Assessments; Lien