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Terms Used In Texas Local Government Code 372.0175

  • Appraisal: A determination of property value.
  • Contract: A legal written agreement that becomes binding when signed.
  • Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005

The governing body of a municipality or county may contract with the governing body of another taxing unit, as defined by § 1.04, Tax Code, or the board of directors of an appraisal district to perform the duties of the municipality or county relating to collection of special assessments levied under this subchapter.