Tex. Water Code § 57.272 · Subchapter H. TAX PROVISIONS
TAX ASSESSOR FOR DISTRICTS LEVYING TAXES ON BENEFIT BASIS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The secretary of the board shall serve as tax assessor for a district levying taxes on the benefit basis.
(b) When a tax is levied, the secretary shall, at the expense of the district, prepare a tax roll substantially in the same form as the assessment roll made by county assessor and collector, except the roll shall state net benefits assessed against property.
(c) The secretary shall compute the amount of taxes assessed against each piece of property and enter the amount on the tax roll and shall file with the assessor and collector of each county in which a portion of the district is located a certified copy of the part of the tax roll which relates to property in the district located in that county.
Notes and commentary — not statutory text
History
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/WA/htm/WA.57.htm
- Text hash
- sha256 ae8f62c93a813d94618838209ed1490d54d4c77cc5ae1889734a27567847d1a3
- 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
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.