Sec. 58.649. 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.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.
Structure Texas Statutes
Title 4 - General Law Districts
Chapter 58 - Irrigation Districts
Subchapter M. Taxation on the Benefit Basis
Section 58.631. Method of Taxation for District Under Contract With the United States
Section 58.632. Assessment Record
Section 58.633. Notice of Taxes
Section 58.634. Decision After Hearing
Section 58.635. Method of Taxation for District Not Under Contract With the United States
Section 58.636. Commissioners of Appraisement
Section 58.637. Compensation of Commissioners
Section 58.638. Notice of Appointment and Meeting
Section 58.639. First Meeting of Commissioners
Section 58.640. Assistance for Commissioners
Section 58.641. Viewing Land and Other Property and Improvements in District
Section 58.642. Commissioners Report
Section 58.643. Notice of Hearing
Section 58.645. Witnesses at the Hearing
Section 58.646. Costs of Hearing
Section 58.647. Commissioners' Decree
Section 58.648. Effect of Final Judgment and Decree
Section 58.649. Fixing Tax as Equal Sum on Each Acre
Section 58.651. Setting Annual Value of Land Unnecessary
Section 58.652. Preparing Tax Rolls
Section 58.653. Rendition of Property
Section 58.654. Law Governing Administration of Benefit Tax Plan