Sec. 55.673. SETTING ANNUAL VALUE OF LAND UNNECESSARY. If the district adopts the uniform acreage valuation for taxation, the valuation shall be applied to all land in the district, and it is not necessary to annually fix the value of the land. It is also unnecessary for the board to appoint a commission to ascertain or fix the value of the improvement to particular land.
Acts 1971, 62nd Leg., p. 488, ch. 58, Sec. 1, eff. Aug. 30, 1971. Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.
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