Texas Statutes (Last Updated: January 4, 2014) |
WATER CODE |
Title 4. GENERAL LAW DISTRICTS |
Chapter 58. IRRIGATION DISTRICTS |
Subchapter M. TAXATION ON THE BENEFIT BASIS |
Sec. 58.653. RENDITION OF PROPERTY
Latest version.
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Land which is taxed on the uniform acreage valuation shall be rendered for taxation as subject to irrigation. When land is rendered, the value need not be stated, and it is unnecessary for the person rendering the property to include the value of the land in an affidavit or for the assessor and collector to set a value on the land.
Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977.