Tex. Water Code § 57.271

This is the official text of Tex. Water Code § 57.271, part of Texas’s Water Code — governs water rights and water resource management.

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§ 57.271. BASIS OF TAXATION.

Official statutory text

(a) After the action of the commissioners of appraisement, as provided in Sections 57.261-57.270 of this code, their final findings, judgment and decree assessing benefits, until changed or modified, shall form the basis of taxation for the district, for all purposes for which taxes may be levied by the district.

(b) Taxes shall be apportioned and levied on each tract of land, railroad, and other real property in the district in proportion to the benefits to the property named in the decree of the commissioners of appraisement.

Status: in_force · Read it on the official government site

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