Texas Government Code - GOV'T § 1471.058. Reassessment
Current as of April 14, 2021 | Updated by FindLaw Staff
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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.
Cite this article: FindLaw.com - Texas Government Code - GOV'T § 1471.058. Reassessment - last updated April 14, 2021 | https://codes.findlaw.com/tx/government-code/gov-t-sect-1471-058.html
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