Sec. 286.052. CORRECTION OF ASSESSMENT; SUBSEQUENT ASSESSMENT  


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

    (1) correct an error related to the assessment; and

    (2) after a notice and hearing, impose a subsequent assessment in the same manner provided for an original assessment.

    (b) A person who owns or claims an interest in property against which a subsequent assessment has been imposed has the same right of appeal from the date the commissioners court orders the subsequent assessment as an original assessment.

    (c) Sections 286.049(c) and 286.050(b) relating to waiver of appeal and limitation of defenses apply to a subsequent assessment.

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