Sec. 55.671. ELECTION. (a) If the board desires to submit the question of whether or not to adopt the method of assessing benefits provided in Section 55.670 of this code, it shall order an election to be held in the district and shall submit the proposition in the manner provided for other district elections.
(b) The ballots for the election shall be printed to provide for voting for or against: "Uniform assessment of benefits of $______ per acre on all irrigable land in the district, and the assessment of $______ per acre on all nonirrigable land in the district."
(c) The board shall determine the amounts which shall fill the spaces in the proposition. The amount of charge per acre may be found by dividing the number of acres of land into the amount of debt to be incurred by the district in providing for irrigation.
(d) If a majority of the persons voting in the election vote in favor of the proposition, it shall be adopted.
Acts 1971, 62nd Leg., p. 487, 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