Texas Local Government Code 372.0055 – Deferred Assessment; Estimate
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Terms Used In Texas Local Government Code 372.0055
- Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
If a proposed improvement under § 372.005 includes a deferred assessment, before holding the hearing required by § 372.009, the governing body of the municipality or county must estimate:
(1) the appraised value of taxable real property liable for assessment in the district; and
(2) the cost of the improvement.