Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(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/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.