Texas Special District Local Laws Code - SDLL § 3947.204. Assessments

(a) Except as provided by Subsections (b) and (c), the district may impose an assessment on property in the district to pay for an obligation described by Section 3947.203 or an improvement project authorized by Section 3947.151 in the manner provided for:

(b) The district may not impose an assessment on a municipality, county, or other political subdivision.

(c) The board may not finance an improvement project or service with assessments unless a written petition requesting that improvement project or service has been filed with the board. The petition must be signed by the owners of a majority of the assessed value of real property in the district subject to assessment according to the most recent certified tax appraisal roll for the county.