Texas Transportation Code 286.052 – Correction of Assessment; Subsequent Assessment
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(a) If an assessment is held invalid or unenforceable, the commissioners court may:
(1) correct an error related to the assessment; and
(2) after a notice and hearing, impose a subsequent assessment in the same manner provided for an original assessment.
(b) A person who owns or claims an interest in property against which a subsequent assessment has been imposed has the same right of appeal from the date the commissioners court orders the subsequent assessment as an original assessment.
Terms Used In Texas Transportation Code 286.052
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
- Property: means real and personal property. See Texas Government Code 311.005
(c) Sections 286.049(c) and 286.050(b) relating to waiver of appeal and limitation of defenses apply to a subsequent assessment.