Texas Special District Local Laws Code 3947.204 – Assessments
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(a) Except as provided by Subsections (b) and (c), the district may impose an assessment on property in the district to pay for an obligation described by § 3947.203 or an improvement project authorized by § 3947.151 in the manner provided for:
(1) a district under Subchapters A, E, and F, Chapter 375, Local Government Code; or
(2) a municipality or county under Subchapter A, Chapter 372, Local Government Code.
(b) The district may not impose an assessment on a municipality, county, or other political subdivision.
Terms Used In Texas Special District Local Laws Code 3947.204
- Appraisal: A determination of property value.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- 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.
- Signed: includes any symbol executed or adopted by a person with present intention to authenticate a writing. See Texas Government Code 311.005
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
(c) The board may not finance an improvement project or service with assessments unless a written petition requesting that improvement project or service has been filed with the board. The petition must be signed by the owners of a majority of the assessed value of real property in the district subject to assessment according to the most recent certified tax appraisal roll for the county.