Tex. Gov't Code § 1471.058 · Subchapter C. REFINANCING ROAD DISTRICT BONDS THROUGH ASSESSMENTS
REASSESSMENT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A road district may make a new assessment of property assessed under this subchapter if an assessment of the property is:
(1) set aside by a court;
(2) found excessive by the district; or
(3) determined invalid by the district.
(b) A district may reassess property if:
(1) at the time the bonds or certificates are issued under this subchapter, the property is exempt from taxation under Subchapter B, Chapter 11, Tax Code, or appraised under Subchapter C, D, or E, Chapter 23, Tax Code; and
(2) the property subsequently loses its exemption or is not eligible for appraisal under Subchapter C, D, or E, Chapter 23, Tax Code.
(c) A district may make a supplemental assessment to correct an omission or mistake in an assessment.
(d) Before making an assessment under Subsection (b) or (c), a district must give notice and conduct a hearing in the manner required for an original assessment.
Notes and commentary — not statutory text
History
Added by Acts 1999, 76th Leg., ch. 227, Sec. 1, eff. Sept. 1, 1999.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.1471.htm
- Text hash
- sha256 c55b68a11d07754eaf84bef32d4886a16873c95a6c8fc0d34a781fda10fbf34e
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 1 provision
Provisions in this library whose text cites Tex. Gov't Code § 1471.058. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.