Tex. Spec. Dist. Local Laws Code Section 7801.103
Establishing Minimum Benefit Basis

(a)

If the district levies taxes on the benefit basis, the board may establish a minimum benefit that will accrue to each piece of taxable property in the district.

(b)

The board shall serve as the commissioners of appraisement.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.

Source: Section 7801.103 — Establishing Minimum Benefit Basis, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­7801.­htm#7801.­103 (accessed May 4, 2024).

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Accessed:
May 4, 2024

§ 7801.103’s source at texas​.gov