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Texas Government Code - GOV'T § 1471.058. Reassessment

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(a) A road district may make a new assessment of property assessed under this subchapter if an assessment of the property is:

(1) set aside by a court;

(2) found excessive by the district;  or

(3) determined invalid by the district.

(b) A district may reassess property if:

(1) at the time the bonds or certificates are issued under this subchapter, the property is exempt from taxation under Subchapter B, Chapter 11, Tax Code,   1 or appraised under Subchapter C,   2 D,   3 or E,   4 Chapter 23, Tax Code;  and

(2) the property subsequently loses its exemption or is not eligible for appraisal under Subchapter C, D, or E, Chapter 23, Tax Code.

(c) A district may make a supplemental assessment to correct an omission or mistake in an assessment.

(d) Before making an assessment under Subsection (b) or (c), a district must give notice and conduct a hearing in the manner required for an original assessment.

1  V.T.C.A., Tax Code § 11.11 et seq.
2  V.T.C.A., Tax Code § 23.41 et seq.
3  V.T.C.A., Tax Code § 23.51 et seq.
4  V.T.C.A., Tax Code § 23.71 et seq.

Cite this article: - Texas Government Code - GOV'T § 1471.058. Reassessment - last updated April 14, 2021 |

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