Texas Local Government Code 399.004 – Authorized Assessments
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(a) An assessment under this chapter may be imposed to repay the financing of qualified projects on real property located in a region designated under this chapter.
(b) An assessment under this chapter may not be imposed to repay the financing of:
(1) facilities for undeveloped lots or lots undergoing development at the time of the assessment; or
(2) the purchase or installation of products or devices not permanently fixed to real property.
Terms Used In Texas Local Government Code 399.004
- Property: means real and personal property. See Texas Government Code 311.005
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.