Texas Local Government Code 399.005 – Written Contract for Assessment Required
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Terms Used In Texas Local Government Code 399.005
- Contract: A legal written agreement that becomes binding when signed.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
A local government may impose an assessment under this chapter only under a written contract with the record owner of the real property to be assessed.