Sec. 286.014. CORRECTION OF ASSESSMENT; SUBSEQUENT ASSESSMENT


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  • (a) If an assessment is held or determined to be invalid or unenforceable, the commissioners court may correct:

    (1) a deficiency in a proceeding relating to the assessment; or

    (2) an error, inaccuracy, irregularity, or invalidity relating to the assessment.

    (b) The commissioners court may make and impose a subsequent assessment after a notice and hearing that comply as nearly as possible with the requirements for the original notice and hearing.

    (c) A recital in a certificate issued as evidence of a subsequent assessment has the same force as a recital in a certificate related to an original assessment.

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.