Law Governing Administration of Benefit Tax Plan

Water Improvement Districts · Taxation on a Benefit Basis

In a district that levies taxes on a benefit basis, the rate of taxation and the assessment and collection of taxes shall be governed by the law relating to ad valorem taxes to the extent applicable.

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.