Water Code › Title 4 › Chapter 55 › Subchapter N

Texas Water Code § 55.669

Effect of Final Judgment and Decree

Water Improvement Districts · Taxation on a Benefit Basis

The final judgment and decree of the commissioners shall form the basis for all taxation in the district. Taxes shall be apportioned and levied on each tract of land and other real property in the district in proportion to the net benefits to the land or other property stated in the final judgment and decree.

Official text of the Texas Water Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 1971, 62nd Leg., p. 487, ch. 58, Sec. 1, eff. Aug. 30, 1971.