Sec. 55.652. ASSESSMENT RECORD. When necessary, the board shall apportion and assess the benefits conferred on property in the district and shall make a record showing the amount and value of benefits to accrue on property in the district and the amount of taxes to be levied and collected on the property. No taxes assessed or adjudged against the property may be more than the benefit which accrues to the property from the organization, operation, and maintenance of the district and its improvements.
Acts 1971, 62nd Leg., p. 484, ch. 58, Sec. 1, eff. Aug. 30, 1971.
Structure Texas Statutes
Title 4 - General Law Districts
Chapter 55 - Water Improvement Districts
Subchapter N. Taxation on a Benefit Basis
Section 55.651. Election to Determine Method of Taxation
Section 55.652. Assessment Record
Section 55.653. Notice of Taxes
Section 55.654. Decision After Hearing
Section 55.655. Applicable Law
Section 55.656. Districts Adopting Benefit Plan of Taxation
Section 55.657. Commissioners of Appraisement
Section 55.658. Compensation of Commissioners
Section 55.659. Notice of Appointment and Meeting
Section 55.660. First Meeting of Commissioners
Section 55.661. Assistance for Commissioners
Section 55.662. Viewing Land and Other Property and Improvements in District
Section 55.663. Commissioners Report
Section 55.664. Notice of Hearing
Section 55.666. Witnesses at the Hearing
Section 55.667. Costs of Hearing
Section 55.668. Commissioners' Decree
Section 55.669. Effect of Final Judgment and Decree
Section 55.670. Fixing Tax as Equal Sum on Each Acre
Section 55.672. Excluding Nonirrigable Land From District
Section 55.673. Setting Annual Value of Land Unnecessary
Section 55.674. Preparing Tax Rolls
Section 55.676. Law Governing Administration of Benefit Tax Plan