Texas Local Government Code 372.020 – Reassessment
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Terms Used In Texas Local Government Code 372.020
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Municipality: means a general-law municipality, home-rule municipality, or special-law municipality. See Texas Local Government Code 1.005
- Written: includes any representation of words, letters, symbols, or figures. See Texas Government Code 311.005
The governing body of the municipality or county may make a reassessment or new assessment of a parcel of land if:
(1) a court of competent jurisdiction sets aside an assessment against the parcel;
(2) the governing body determines that the original assessment is excessive; or
(3) on the written advice of counsel, the governing body determines that the original assessment is invalid.