Tex.
Spec. Dist. Local Laws Code Section 3947.204
Assessments
(a)
Except as provided by Subsections (b) and (c), the district may impose an assessment on property in the district to pay for an obligation described by Section 3947.203 (Borrowing Money; Obligations) or an improvement project authorized by Section 3947.151 (Improvement Projects and Services) in the manner provided for:(1)
a district under Subchapters A, E, and F, Chapter 375 (Municipal Management Districts in General), Local Government Code; or(2)
a municipality or county under Subchapter A (Short Title), Chapter 372 (Improvement Districts in Municipalities and Counties), Local Government Code.(b)
The district may not impose an assessment on a municipality, county, or other political subdivision.(c)
The board may not finance an improvement project or service with assessments unless a written petition requesting that improvement project or service has been filed with the board. The petition must be signed by the owners of a majority of the assessed value of real property in the district subject to assessment according to the most recent certified tax appraisal roll for the county.
Source:
Section 3947.204 — Assessments, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3947.htm#3947.204
(accessed May 4, 2024).