{"data":{"id":"us-tx/tex.-water-code-63.326","jurisdiction":"us-tx","citation":"Tex. Water Code § 63.326","heading":"TAX ROLL.","body":"(a) If the commission finds in favor of levying assessments, it shall direct the assessor and collector of the district to prepare a roll of all the taxable property in the district in the same manner as assessment for ad valorem taxes.\n(b) The assessor and collector shall make an assessment in the proportion of cost to be borne by each item of property on the tax rolls, basing the proportion of cost on benefits to be derived from the improvements by the property and the owner of the property.\nActs 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.","path":["WATER CODE","TITLE 4. GENERAL LAW DISTRICTS","CHAPTER 63. SELF-LIQUIDATING NAVIGATION DISTRICTS","SUBCHAPTER H. ASSESSMENTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/WA/htm/WA.63.htm#63.326","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:48Z","sha256":"ca4d0c826bfdf29ef4db11ff840add49029a44999a2cb975d83df25fdaa418eb","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-water-code-63.325","next":"us-tx/tex.-water-code-63.327"},"notice":"GroundRules: Original legal text. Not legal advice."}