Texas § LG.372.017 - LEVY OF ASSESSMENT

§ LG.372.017. LEVY OF ASSESSMENT

LEVY OF ASSESSMENT. (a) At or on the adjournment of the hearing referred to by Section 372.016 on proposed assessments, the governing body of the municipality or county must hear and pass on any objection to a proposed assessment. The governing body may amend a proposed assessment on any parcel. (b) After all objections have been heard and the governing body has passed on the objections, the governing body by ordinance or order shall levy the assessment as a special assessment on the property. The governing body by ordinance or order shall specify the method of payment of the assessment. The governing body may defer an assessment until a date the governing body specifies in the ordinance or order. The governing body may provide that assessments be paid in periodic installments, at an interest rate and for a period approved by the governing body. The provision that assessments be paid in periodic installments may, but is not required to, result in level annual installment payments. The installments must be in amounts necessary to meet annual costs for improvements and must continue for: (1) the period necessary to retire the indebtedness on the improvements; or (2) the period approved by the governing body for the payment of the installments. (c) Not later than the seventh day after the date the governing body levies an assessment under Subsection (b), the governing body shall submit the assessment roll for each public improvement district established under this chapter to each appraisal district in which property subject to assessment under the public improvement district is located. The assessment roll must state: (1) the total assessment levied against each parcel of land in the improvement district under Subsection (b); (2) the amount of the annual assessment; and (3) the amount of each periodic installment, if applicable. (d) The governing body shall submit an updated assessment roll for each public improvement district established under this chapter to each appraisal district in which property subject to assessment under the public improvement district is located not later than the seventh day after the date the governing body makes: (1) a supplemental assessment under Section 372.019 ; or (2) a reassessment or new assessment under Section 372.020 . (e) An assessment roll submitted to an appraisal district under this section must be in an electronic format capable of being electronically incorporated into the property tax database maintained by each appraisal district under Section 26.17 , Tax Code. Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 2001, 77th Leg., ch. 1341, Sec. 15, eff. June 16, 2001. Amended by: Acts 2009, 81st Leg., R.S., Ch. 320 (H.B. 621 ), Sec. 1, eff. June 19, 2009. Acts 2011, 82nd Leg., R.S., Ch. 970 (H.B. 1400 ), Sec. 4, eff. September 1, 2011. Acts 2025, 89th Leg., R.S., Ch. 53 (S.B. 1106 ), Sec. 4, eff. January 1, 2026.