Sec. 51.649. FIXING TAX AS EQUAL SUM ON EACH ACRE. At the election at which the plan of taxation is determined or at any other time before the bonds are issued, the voters of any district operating under the provisions of Article XVI, Section 59, of the Texas Constitution, may vote on the proposition of whether or not benefits for tax purposes shall be fixed as an equal sum on each acre of land that is irrigated or to be irrigated by gravity flow from the canal system of the district. The benefit per acre shall be voted on as it is applied to land in the district that can be irrigated by gravity flow from the irrigation system and also the benefit to land in the district that cannot be irrigated by gravity flow.
Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.
Structure Texas Statutes
Title 4 - General Law Districts
Chapter 51 - Water Control and Improvement Districts
Subchapter N. Taxation on the Benefit Basis
Section 51.631. Method of Taxation for District Under Contract With United States
Section 51.632. Assessment Record
Section 51.633. Notice of Taxes
Section 51.634. Decision After Hearing
Section 51.635. Method of Taxation for District Not Under Contract With the United States
Section 51.636. Commissioners of Appraisement
Section 51.637. Compensation of Commissioners
Section 51.638. Notice of Appointment and Meeting
Section 51.639. First Meeting of Commissioners
Section 51.640. Assistance for Commissioners
Section 51.641. Viewing Land and Other Property and Improvements in District
Section 51.642. Commissioners Report
Section 51.643. Notice of Hearing
Section 51.645. Witnesses at the Hearing
Section 51.646. Costs of Hearing
Section 51.647. Commissioners' Decree
Section 51.648. Effect of Final Judgment and Decree
Section 51.649. Fixing Tax as Equal Sum on Each Acre
Section 51.651. Excluding Nonirrigable Land From District
Section 51.652. Setting Annual Value of Land Unnecessary
Section 51.653. Preparing Tax Rolls
Section 51.655. Law Governing Administration of Benefit Tax Plan
Section 51.656. Irrigating Nonirrigable Land
Section 51.657. Taxation in District Constructing Levees or Drainage Systems