Water Code › Title 4 › Chapter 55 › Subchapter N

Texas Water Code § 55.673

Setting Annual Value of Land Unnecessary

Water Improvement Districts · Taxation on a Benefit Basis

If the district adopts the uniform acreage valuation for taxation, the valuation shall be applied to all land in the district, and it is not necessary to annually fix the value of the land. It is also unnecessary for the board to appoint a commission to ascertain or fix the value of the improvement to particular land.

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

Official source
Legislative history

Acts 1971, 62nd Leg., p. 488, ch. 58, Sec. 1, eff. Aug. 30, 1971. Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.