Sec. 372.020. REASSESSMENT

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The governing body of the municipality or county may make a reassessment or new assessment of a parcel of land if:
(1) a court of competent jurisdiction sets aside an assessment against the parcel;
(2) the governing body determines that the original assessment is excessive; or
(3) on the written advice of counsel, the governing body determines that the original assessment is invalid.

Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 2001, 77th Leg., ch. 1341, Sec. 18, eff. June 16, 2001.

                    
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