Water Code › Title 4 › Chapter 58 › Subchapter M

Texas Water Code § 58.651

Setting Annual Value of Land Unnecessary

Irrigation Districts · Taxation on the Benefit Basis

If the district adopts the uniform acreage valuation for taxation, the valuation shall be applied to all irrigable 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

Added by Acts 1977, 65th Leg., p. 1537, ch. 627, Sec. 1, eff. Aug. 29, 1977. Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.