reglab/housing_qa huggingface dataset:
TX Water Code § 57.258 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.258. Assessment and Collection of Taxes for Districts With Land in More Than One County

Sec. 57.258.  ASSESSMENT AND COLLECTION OF TAXES FOR DISTRICTS WITH LAND IN MORE THAN ONE COUNTY.  (a)  A district providing for the levy of taxes on the ad valorem basis which includes land located in more than one county has all the rights, powers, and privileges of districts that include land in one county.(b)  The assessor and collector of each county having land included in the district shall assess the taxes levied by the commissioners court of his county against the land in his county which is included in the district for each year that a tax is levied.(c), (d) Repealed by Acts 1979, 66th Leg., p. 2330, ch. 841, Sec. 6(a)(3), eff. Jan. 1, 1982.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1979, 66th Leg., p. 2330, ch. 841, Sec. 6(a)(3), eff. Jan. 1, 1982.|
TX Water Code § 57.259 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.259. Assessment of Damages

Sec. 57.259.  ASSESSMENT OF DAMAGES.  (a)  In a district which levies taxes on the ad valorem basis, the commissioners of appraisement shall be appointed and shall act in the manner provided in Sections 57.261-57.270 of this code, except that persons appointed under this section may not assess benefits.(b)  Proceedings, notice, and hearings shall be governed by the provisions of this chapter relating to assessment of taxes on the benefit basis.(c)  Provisions of this chapter relating to assessment of damages in districts levying taxes on the benefit basis shall apply to assessment of taxes on the ad valorem basis.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 57.260 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.260. Levy of Taxes on Benefit Basis

Sec. 57.260.  LEVY OF TAXES ON BENEFIT BASIS.  (a)  If a district levies taxes on the benefit basis, the commissioners court of each county in which any portion of that district is located shall levy and have assessed and collected taxes on all taxable property inside the district, based on the net benefits which the commissioners of appraisement find will accrue to each piece of property from the improvements described in the engineer's report or other authorized improvements.(b)  The taxes shall be sufficient to pay the interest on the bonds, as it is due, and to raise an amount to create a sinking fund sufficient to discharge and redeem the bonds at maturity.(c)  The levy for each year throughout the life of the bond issue may be made at the time the bonds are issued and shall be the rate of levy for each year until it is modified.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 46, eff. June 18, 2003.|
TX Water Code § 57.261 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.261. Appointment of Commissioners of Appraisement

Sec. 57.261.  APPOINTMENT OF COMMISSIONERS OF APPRAISEMENT.  The commissioners court of the county of jurisdiction in a district levying taxes on the benefit basis shall appoint three disinterested commissioners, known as "commissioners of appraisement."|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 47, eff. June 18, 2003.|
TX Water Code § 57.262 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.262. Qualifications for Commissioners of Appraisement

Sec. 57.262.  QUALIFICATIONS FOR COMMISSIONERS OF APPRAISEMENT.  The commissioners of appraisement shall be freeholders, but not owners of land within the district for which they are to act, and shall not be related within the fourth degree of affinity or consanguinity, as determined under Chapter 573, Government Code, to any of the members of the commissioners court of jurisdiction, the board, or to any landowners in the district.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1991, 72nd Leg., ch. 561, Sec. 55, eff. Aug. 26, 1991;  Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff. Sept. 1, 1995.|
TX Water Code § 57.263 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.263. Compensation of Commissioners of Appraisement

Sec. 57.263.  COMPENSATION OF COMMISSIONERS OF APPRAISEMENT.  (a)  The commissioners of appraisement in their report shall show the number of days each has been employed and the actual expenses each has incurred during his service as commissioner.(b)  The district shall pay each commissioner of appraisement $5 a day for his services and reimburse him for all necessary expenses when his accounts are approved by the board.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 57.264 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.264. Organization of Commissioners of Appraisement

Sec. 57.264.  ORGANIZATION OF COMMISSIONERS OF APPRAISEMENT.  (a)  The secretary of the board shall notify each of the commissioners of appraisement in writing of his appointment and of the time and place for the first meeting.(b)  The commissioners of appraisement shall meet at the time and place specified, or as soon after that time as practicable, at a time and place agreed on by them.(c)  The commissioners of appraisement shall each take and subscribe an oath to faithfully and impartially discharge their duties as commissioners, and to make a true report of the work done by them.(d)  At the first meeting the commissioners of appraisement shall organize by electing one of their number chairman and one vice chairman.  The secretary of the board or in his absence, a person the board appoints, shall be secretary of the commissioners of appraisement during their continuance in office.(e)  The secretary shall furnish the commissioners of appraisement information and assist them in the performance of their duties.(f)  If a commissioner of appraisement resigns, the vacancy shall be filled in the manner provided for filling vacancies on the board.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 57.265 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.265. Duties of Commissioners of Appraisement

Sec. 57.265.  DUTIES OF COMMISSIONERS OF APPRAISEMENT.  (a)  The commissioners of appraisement shall begin to perform their duties within 30 days after qualifying and organizing.(b)  The commissioners of appraisement may at any time call on the attorney of the district for legal advice and information and, if necessary, may require the engineer or one of his assistants to assist in the proper performance of their duties.(c)  The commissioners of appraisement shall view:(1)  the land inside the district;(2)  other land which will be affected by the engineer's report if carried out;(3)  all public roads, railroads, rights-of-way, and other property or improvements located on the land;  and(4)  land inside or outside the district which may be acquired under the provisions of this chapter for any purpose connected with or incident to carrying out the engineer's report.(d)  The commissioners of appraisement shall assess the amounts of benefits and all damages that will accrue to any tract of land inside the district or any land outside the district which may be affected by the engineer's report, or any public highway, railroad, right-of-way, roadway, or other property.(e)  The commissioners of appraisement shall assess the value of all land inside or outside the district to be acquired for right-of-way or other purposes.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 48, eff. June 18, 2003.|
TX Water Code § 57.266 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.266. Report of Commissioners of Appraisement

Sec. 57.266.  REPORT OF COMMISSIONERS OF APPRAISEMENT.  (a)  The commissioners of appraisement shall prepare a report of their findings.  The report shall include:(1)  the name of the owner of each piece of property examined and assessed;(2)  a description which will identify each piece of property;  and(3)  the value of all property to be taken or acquired for rights-of-way or any other purposes connected with carrying out the engineer's report.(b)  At least a majority of the commissioners of appraisement shall sign the report.  They shall file the report with the secretary of the board.(c)  The failure of the commissioners of appraisement to return damages to any tract of land inside or outside the district shall be considered a finding that no damage will be done to that tract.(d)  The commissioners of appraisement in their report shall fix a time and place to hear objections to the findings in the report.  The date for the hearing shall not be less than 20 days from the filing of the report.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1981, 67th Leg., p. 984, ch. 367, Sec. 39, eff. June 10, 1981;  Acts 2003, 78th Leg., ch. 248, Sec. 49, eff. June 18, 2003.|
TX Water Code § 57.268 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.268. Rights of Parties

Sec. 57.268.  RIGHTS OF PARTIES.  Parties interested in matters before the commissioners of appraisement may appear in person or by attorney, or both, and are entitled to process for witnesses, to be issued by the chairman of the commissioners of appraisement on demand.  The commissioners of appraisement have the same power as a court of record to enforce the attendance of witnesses.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 57.269 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.269. Hearing; Judgment

Sec. 57.269.  HEARING;  JUDGMENT.  (a)  An owner of land or other property affected by the report of the commissioners of appraisement or by the engineer's report may file an objection to any or all parts of the report of the commissioners of appraisement at or before the hearing on the report.(b)  A person on whose land no damages have been assessed and who believes that his land will be damaged by prosecution of the engineer's report may file with the secretary of the board a claim for damages.(c)  The commissioners of appraisement, at the time and place named in the notice, shall hear and decide all objections and claims for damages and may make changes and modifications in the report.(d)  The commissioners of appraisement may adjourn the hearing from day to day.(e)  After modifying the report to conform to the changes decided on at the hearing, the commissioners of appraisement shall make a decree confirming the report as modified.(f)  If necessary the commissioners shall condemn and adjudge damages for land inside or outside the district that is needed for right-of-way or other purposes.(g)  The commissioners shall adjudge and apportion costs incurred on the hearing in an equitable manner.(h)  The findings of the commissioners of appraisement as to benefits is final and conclusive.(i)  The secretary shall record the findings of benefits in the minutes of the board and shall file certified copies of the findings with the county clerk of each county in which any portion of the land inside the district is located.  The filing is notice to all persons of the contents of the decree.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1989, 71st Leg., ch. 1248, Sec. 72, eff. Sept. 1, 1989;  Acts 2003, 78th Leg., ch. 248, Sec. 51, eff. June 18, 2003.|
TX Water Code § 57.270 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.270. Appeal of Decree of the Commissioners of Appraisement

Sec. 57.270.  APPEAL OF DECREE OF THE COMMISSIONERS OF APPRAISEMENT.  (a)  A person or the board may appeal from the decree of the commissioners of appraisement assessing or refusing to assess damages or fixing the value of a right-of-way.(b)  The only questions considered on an appeal are:(1)  whether or not just compensation has been allowed for property taken;(2)  whether or not proper damages have been allowed for property injured;  or(3)  whether or not in fact property has been damaged.(c)  The appeal shall be taken to the district court of the county of jurisdiction in the manner, under the conditions, and within the time provided by Sections 57.020-57.025 of this code for appeals from judgments of the commissioners court refusing to create the district.(d)  The district court has jurisdiction of the appeal regardless of the amount claimed.(e)  The secretary in not less than five days after the appeal is filed shall send to the district clerk:(1)  the engineer's report or a certified copy of it;(2)  a transcript of that part of the commissioners of appraisement's report affecting the lands concerned in the appeal;(3)  a transcript of the claim for damages;  and(4)  a transcript of the action of the commissioners of appraisement on the claim.(f)  Appeals may be consolidated in the district court.(g)  The trial in the district court shall be de novo, and the proceedings shall be in accordance with the laws of this state for damage suits.(h)  The claimant is considered the plaintiff, and the district, the defendant, and no further pleadings are required.(i)  Appeals may be taken from the judgment of the district court as in other civil cases.(j)  No appeal may delay carrying out the engineer's report, and if the board pays to the district clerk the amount of damages awarded by the commissioners of appraisement to a claimant who is appealing their decree, and if the board makes bond to pay to the claimant any additional amount that he may be awarded on his appeal, title to the condemned property that is the subject of the appeal vests in the district, and the district is entitled to immediate possession.(k)  No person may claim damages against the district, its board, officers, or agents because of the prosecution of the engineer's report if he owns or has an interest in land in a county in which notice has been published of the hearing before the commissioners of appraisement, and he has failed to file a claim for damages or an objection to the damages assessed by the commissioners of appraisement against his land, or if he has filed a claim or objection but has failed to appeal from an adverse ruling on his claim or objection.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 52, eff. June 18, 2003.|
TX Water Code § 57.271 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.271. Basis of Taxation

Sec. 57.271.  BASIS OF TAXATION.  (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.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 57.272 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.272. Tax Assessor for Districts Levying Taxes on Benefit Basis

Sec. 57.272.  TAX ASSESSOR FOR DISTRICTS LEVYING TAXES ON BENEFIT BASIS.  (a)  The secretary of the board shall serve as tax assessor for a district levying taxes on the benefit basis.(b)  When a tax is levied, the secretary shall, at the expense of the district, prepare a tax roll substantially in the same form as the assessment roll made by county assessor and collector, except the roll shall state net benefits assessed against property.(c)  The secretary shall compute the amount of taxes assessed against each piece of property and enter the amount on the tax roll and shall file with the assessor and collector of each county in which a portion of the district is located a certified copy of the part of the tax roll which relates to property in the district located in that county.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.|
TX Water Code § 57.273 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.273. Readjusting Assessments

Sec. 57.273.  READJUSTING ASSESSMENTS.  (a)  After one year from the date of the final judgment and decree of the commissioners of appraisement the owners of a majority of the acreage in the district may file a petition with the commissioners court alleging that the previous assessment of benefits in the judgment and decree is insufficient or inequitable and requesting an increase or readjustment of the assessment of benefits for the purpose of making an adequate or more equitable basis for levying taxes.(b)  If the engineer's report is changed or modified, or if extensive repairs or additions to the engineer's report are desired, the board shall file a petition with the commissioners court describing the changes, modifications, repairs, or additions.(c)  When a petition is filed, the commissioners court shall set a day for a hearing on the petition.(d)  The commissioners court shall issue notice informing all persons concerned of the time and place of the hearing, and of their rights to appear and contend for or contest a reassessment of benefits.  The notice must be posted as provided in Section 57.015 of this code for posting notice of the hearing for establishing the district.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 53, eff. June 18, 2003.|
TX Water Code § 57.274 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.274. Hearing on Petition for Reassessment

Sec. 57.274.  HEARING ON PETITION FOR REASSESSMENT.  (a)  At the hearing on readjustment of assessments, the commissioners court shall hear the petition and receive evidence for or against the petition.(b)  The commissioners court shall order a reassessment of benefits if it finds that the aggregate amount of assessed benefits as shown by the previous final judgment and decree is insufficient to carry out the original engineer's report or changes, repairs, or additions to the report or there has been a material change in the relative value of the benefits conferred on the property in the district, or for some reason the assessment of benefits is inadequate or inequitable.(c)  If the commissioners court orders a reassessment, it shall appoint commissioners of appraisement as provided in Section 57.263 of this code, and the new commissioners of appraisement have the same powers, rights, privileges, and duties as provided in Section 57.267 of this code.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 54, eff. June 18, 2003.|
TX Water Code § 57.275 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.275. Tax Collection on Reassessment

Sec. 57.275.  TAX COLLECTION ON REASSESSMENT.  (a)  The judgment and decree of the commissioners of appraisement reassessing benefits in the district are the basis of the assessment of taxes in the district.(b)  The assessment can again be modified or changed but there can be no reassessment of benefits that will in any way render any outstanding bonds or other indebtedness of the district insecure.  The sum of benefits as reassessed may never be less than the sum of all outstanding bonds and other indebtedness of the district.(c)  The commissioners court of each county in which the district is located shall levy and have assessed and collected taxes based on the reassessment, at a rate sufficient to provide funds to pay the interest on all outstanding bonds and other indebtedness of the district, to pay the bonds or other indebtedness at maturity, and to provide the necessary sinking funds to pay all bonds or other indebtedness that may be issued.(d)  If the engineer's report is modified, or if extensive repairs or additions are made, the provisions of this section apply to districts that levy taxes on the ad valorem basis, but the commissioners of appraisement shall assess only the damages which will accrue to the property inside or outside the district as a result of the changes in the report.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 2003, 78th Leg., ch. 248, Sec. 55, eff. June 18, 2003.|
TX Water Code § 57.279 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter H. Tax Provisions|Section 57.279. Collection of Delinquent Taxes

Sec. 57.279.  COLLECTION OF DELINQUENT TAXES.  (a)  Taxes levied on the benefit basis under this chapter are a first and prior lien on all property against which they are assessed and are payable, mature, and become delinquent as provided in the Property Tax Code for ad valorem taxes.(b)  The Property Tax Code governs the collection of delinquent taxes levied on the benefit basis and the sale of property for the payment of the taxes.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.  Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.|
TX Water Code § 57.321 (2021)
2021 Texas Statutes|Water Code|Title 4 - General Law Districts|Chapter 57 - Levee Improvement Districts|Subchapter I. Dissolution|Section 57.321. Dissolution of a District

Sec. 57.321.  DISSOLUTION OF A DISTRICT.  Subject to the provisions of Sections 50.251-50.256 of this Code, if the commissioners court finds at any time before the sale of a district's bonds or final lending of its credit in another form that the proposed undertaking for any reason is impracticable or apparently cannot be successfully accomplished, the commissioners court may dissolve the district.|Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.|