Texas § 1471.058 REASSESSMENT.

Texas Statutes

§ 1471.058 — REASSESSMENT.

Texas § 1471.058

Code GVGovernment Code

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Bluebook

Tex. Government Code Code Ann. § 1471.058 (2026).

Text

Sec. 1471.058. REASSESSMENT.

(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, or appraised under Subchapter C, D, or E, 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 und

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Sec. 1471.058. REASSESSMENT. (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, or appraised under Subchapter C, D, or E, 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.