Sec. 57.271. BASIS OF TAXATION. (a) After the action of the commissioners of appraisement, as provided in Sections 57.261-57.270 of this code, their final findings, judgment and decree assessing benefits, until changed or modified, shall form the basis of taxation for the district, for all purposes for which taxes may be levied by the district.
(b) Taxes shall be apportioned and levied on each tract of land, railroad, and other real property in the district in proportion to the benefits to the property named in the decree of the commissioners of appraisement.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
Structure Texas Statutes
Title 4 - General Law Districts
Chapter 57 - Levee Improvement Districts
Section 57.251. Levy of Taxes on the Ad Valorem Basis
Section 57.258. Assessment and Collection of Taxes for Districts With Land in More Than One County
Section 57.259. Assessment of Damages
Section 57.260. Levy of Taxes on Benefit Basis
Section 57.261. Appointment of Commissioners of Appraisement
Section 57.262. Qualifications for Commissioners of Appraisement
Section 57.263. Compensation of Commissioners of Appraisement
Section 57.264. Organization of Commissioners of Appraisement
Section 57.265. Duties of Commissioners of Appraisement
Section 57.266. Report of Commissioners of Appraisement
Section 57.267. Notice of Hearing
Section 57.268. Rights of Parties
Section 57.269. Hearing; Judgment
Section 57.270. Appeal of Decree of the Commissioners of Appraisement
Section 57.271. Basis of Taxation
Section 57.272. Tax Assessor for Districts Levying Taxes on Benefit Basis
Section 57.273. Readjusting Assessments
Section 57.274. Hearing on Petition for Reassessment