{"data":{"id":"us-tx/tex.-water-code-51.648","jurisdiction":"us-tx","citation":"Tex. Water Code § 51.648","heading":"EFFECT OF FINAL JUDGMENT AND DECREE.","body":"The final judgment and decree of the commissioners shall form the basis for all taxation in the district. Taxes shall be apportioned and levied on each tract of land and other real property in the district in proportion to the net benefits to the land or other property stated in the final judgment and decree.\nActs 1971, 62nd Leg., p. 367, ch. 58, Sec. 1, eff. Aug. 30, 1971.","path":["WATER CODE","TITLE 4. GENERAL LAW DISTRICTS","CHAPTER 51. WATER CONTROL AND IMPROVEMENT DISTRICTS","SUBCHAPTER N. TAXATION ON THE BENEFIT BASIS"],"source_url":"https://statutes.capitol.texas.gov/Docs/WA/htm/WA.51.htm#51.648","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:48Z","sha256":"58994d487d0f5ac11f1b601c9509209062e0957b02a4fba165d6f0a8f2a227b4","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-water-code-51.647","next":"us-tx/tex.-water-code-51.649"},"notice":"GroundRules: Original legal text. Not legal advice."}