Texas Statutes (Last Updated: January 4, 2014) |
WATER CODE |
Title 4. GENERAL LAW DISTRICTS |
Chapter 51. WATER CONTROL AND IMPROVEMENT DISTRICTS |
Subchapter N. TAXATION ON THE BENEFIT BASIS |
Sec. 51.648. EFFECT OF FINAL JUDGMENT AND DECREE
Latest version.
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The final judgment and decree of the commissioners shall form the basis for all taxation in the district. Taxes shall be apportioned and levied on each tract of land and other real property in the district in proportion to the net benefits to the land or other property stated in the final judgment and decree.
Acts 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.