{"data":{"id":"us-tx/tex.-local-government-code-372.014","jurisdiction":"us-tx","citation":"Tex. Local Government Code § 372.014","heading":"ASSESSMENT PLAN; PAYMENT BY EXEMPT JURISDICTIONS.","body":"(a) An assessment plan must be included in the annual service plan.\n(b) The municipality or county is responsible for payment of assessments against exempt municipal or county property in the district. Payment of assessments by other exempt jurisdictions must be established by contract. An assessment paid by the municipality or county under this subsection is considered to have been paid by special assessment for the purposes of Subsection (a).\nActs 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1, Sec. 76(h), eff. Aug. 28, 1989; Acts 2001, 77th Leg., ch. 1341, Sec. 12, eff. June 16, 2001.","path":["LOCAL GOVERNMENT CODE","TITLE 12. PLANNING AND DEVELOPMENT","SUBTITLE A. MUNICIPAL PLANNING AND DEVELOPMENT","CHAPTER 372. IMPROVEMENT DISTRICTS IN MUNICIPALITIES AND COUNTIES","SUBCHAPTER A. PUBLIC IMPROVEMENT DISTRICTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/LG/htm/LG.372.htm#372.014","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:27Z","sha256":"3abf0698309f78c86ef2ca108bb082c25db0883e6d79a34f574103653b6e11fa","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-local-government-code-372.013","next":"us-tx/tex.-local-government-code-372.015"},"notice":"GroundRules: Original legal text. Not legal advice."}