Tex. Water Code Section 58.562
Law Governing Property Subject to Taxation

58.001
Definitions 58.011
Creation of District 58.012
Composition of District 58.013
Petition 58.014
Contents of Petition 58.015
Place of Filing 58.016
Board or Commission to Consider Creation of District 58.017
Single-county District 58.018
Single-county District 58.019
Single-county District 58.020
Single-county District 58.021
Single-county District 58.022
Single-county District 58.023
Single-county District: Record on Appeal 58.024
Single-county District: Hearing in District Court 58.025
Single-county District: Judgment of District Court 58.026
Single-county District: Appointment of Directors 58.027
Multicounty District: Consideration by Commission 58.028
Multicounty District: Notice and Hearing on District Creation 58.030
Multicounty District: Consideration by Commission 58.031
Multicounty District: Appeal from Commission Decision 58.032
Multicounty District: Appointment of Directors by Commission 58.035
Inclusion of City, Town, or Municipal Corporation in District 58.036
Confirmation Election in District Including Land in More than One County 58.037
Exclusion of Parts of District 58.038
Conversion of Certain Districts into Districts Operating Under This Chapter 58.039
Conversion of District 58.040
Conversion of District 58.041
Effect of Conversion 58.042
Reservation of Certain Powers for Converted Districts 58.071
Board of Directors 58.072
Qualifications 58.084
District Tax Assessor and Collector 58.089
Bonds of Officers of a District Acting as Fiscal Agent or Collecting Money for the United States 58.121
Purposes of District 58.122
Powers of District 58.125
Construction of Improvements 58.126
Purchase of Machinery and Supplies 58.127
Adopting Rules 58.128
Effect of Rules 58.129
Publication of Rules 58.130
Effective Date of Rules 58.133
Constructing Bridges and Culverts Across and over County and Public Roads 58.134
Constructing Culverts and Bridges Across and Under Railroad Tracks, Roadways, and Interurban or Street Railways 58.136
Power to Contract 58.150
Transactions in District Names Under Joint Ownership and Construction Contract 58.153
Contract with the United States 58.154
Construction Charges Under a Contract with the United States 58.155
Election to Approve a Contract with the United States 58.156
Conveying Property to the United States 58.157
Consent of United States to Alter District’s Boundaries 58.158
Taxes Levied by District Under Contract with the United States 58.159
Assessments for Contracts with the United States 58.160
Duration of Annual Levies for Contracts with the United States 58.161
Superiority of Lien to Secure Contract with the United States 58.162
District’s Authority to Solicit Cooperation, Donations, and Contributions from Other Agencies 58.163
Expense of Procuring Cooperation and Contributions from Other Agencies 58.164
Authority of Contributor 58.165
Issuance of Bonds by Contributor 58.166
Annual Tax by Contributor 58.167
Contributions from Unappropriated or Available Funds of Contributor 58.168
Liability on Contracts of Acquired Irrigation System 58.170
Covenants and Agreements Included in Lease 58.171
Revenue for Payment of Lease Rental 58.172
Receiver for Leased Irrigation System 58.173
Joint Lease by Two or More Districts 58.174
Authority to Acquire Irrigation System Subject to Mortgage 58.175
Revenue for Payment of Mortgage 58.176
Election to Approve Revenue for Payment of Mortgage 58.177
Joint Acquisition of Mortgaged System by Two or More Districts 58.178
Authority to Lease Facilities to Water Customers 58.180
Amendments to Water Rights 58.181
Suit to Protect Water Rights 58.182
Transfer of Water Right 58.183
Selling Waterpower Privileges 58.184
Selling Surplus Water 58.185
Pumping Water to Another District 58.186
Obtaining Topographic Maps and Data 58.190
Sale of Property Not Acquired to Carry out the Plans of the District 58.221
Landowner 58.222
Eligibility to Vote 58.223
Eligibility Requirements 58.224
Registration Required 58.225
Voting by Representative 58.226
Liability for District Taxes and Debts 58.301
Statement Estimating Water Requirements and Payment of Charge 58.302
Contracts with Person Using Irrigation Water 58.303
Authority to Determine Rules and Regulations 58.304
Board’s Estimate of Maintenance and Operating Expenses 58.305
Distribution of Assessment 58.306
Notice of Assessments 58.307
Payment of Assessments 58.308
Collection of Assessments by Tax Assessor and Collector 58.309
Lien Against Crops 58.310
List of Delinquent Assessments 58.311
Water Service Discontinued 58.312
Suits for Delinquent Assessments 58.313
Interest and Collection Fees 58.314
Rights of the United States 58.315
Surplus Assessments 58.316
Insufficient Assessments 58.318
Charges for Maintenance Expenses 58.319
Charge to Cities and Towns 58.320
Loans for Maintenance and Operating Expenses 58.321
Water Service: Refused 58.351
Construction Fund 58.352
Maintenance Fund 58.353
Amortization and Emergency Fund 58.391
Authority to Borrow Money 58.392
Security for Loan 58.393
Maturity Date of Loan 58.394
Loan Secured by Bonds 58.395
Expenditure of Loan Proceeds 58.396
Loans Accomplished by Sale of District Bonds 58.397
Pledge of Commercial Income 58.398
Evidence of Debt 58.399
Retiring Bonds 58.433
Amount of Debt Limited by Constitution 58.434
Issuance of Preliminary Bonds 58.435
Election on Preliminary Bonds 58.436
Conditions of Preliminary Bonds 58.437
Tax to Pay Preliminary Bonds 58.438
Issuance of Bonds 58.439
Purposes for Issuance of Bonds 58.440
Engineer’s Report 58.441
Election Order 58.443
Ballots 58.444
Vote at Election 58.445
Order to Issue Bonds or Execute Contract 58.446
Record of Bond Proceedings Submitted to Attorney General 58.447
Approval and Registration of Bonds 58.448
Validity of Bonds 58.449
Conditions of Bonds 58.450
Form of Bonds 58.453
Validation Suit 58.454
Effect of Prior Registration 58.455
Procedure in Validation Suit 58.456
Notice of Validation Suit 58.457
Duties of Attorney General in Validation Suit 58.458
Judgment in Validation Suit 58.459
Effect of Validation Suit 58.460
Certified Copy of Decree 58.461
Registration of Bonds and Decree 58.462
Sale of Bonds 58.463
Tax Levy 58.464
Adjustment of Tax Levy 58.466
Interest and Sinking Fund 58.467
Investment of Sinking Fund 58.468
Refunding Bonds 58.469
Limitation of Authority to Incur Debt and Issue Bonds 58.470
Issuing Bonds in Excess of Limitation 58.471
Modifications or Improvements 58.472
Issuance of Additional Bonds or Creation of Additional Indebtedness Under Certain Conditions 58.473
Interim Bonds 58.474
Limitations on Interim Bonds 58.475
Issuance of Bonds and Levy of Tax 58.476
Deposit of Bonds to Secure Interim Bonds 58.477
Procedure for Issuance and Sale of Interim Bonds 58.478
Payment of Interim Bonds 58.479
Redemption of Interim Bonds 58.480
Alternate Methods for Paying Bonds 58.481
Taxes to Secure Certain Bonds 58.482
Election 58.483
Hearing and Election on Certain Bonds 58.484
Hearing Before Issuing Certain Bonds 58.501
Tax to Pay Preliminary Bonds 58.502
Hearing to Determine Basis of Taxation 58.503
Notice of Hearing 58.504
Conduct of Hearing 58.505
Order 58.506
Changing Tax Plan 58.508
Unlimited Authority to Collect Service Charges and Taxes 58.509
Lien Created 58.511
Authority to Adopt Alternative Plans of Taxation 58.512
Alternative Plans of Taxation 58.513
Adoption of Plan of Taxation 58.514
Notice of Adoption of Plan and Hearing 58.515
Order Adopting Tax Plan 58.516
Obtaining Funds to Construct, Administer, Maintain, and Operate Improvements and Facilities in Defined Part of District 58.517
Defining Area and Designating Property to Be Benefited by Improvements 58.518
Notice and Hearing 58.519
Board’s Order 58.520
Procedure for Election 58.521
Election Not Required in Separate Election Precinct 58.522
Ballots 58.523
Declaring Result and Issuing Order 58.524
Pledge of Faith and Credit 58.525
Election in Separate Election Precinct 58.526
Issuance of Bonds and Levy of Tax for Defined Area or Designated Property 58.527
Contract to Provide Improvements, Facilities, and Services to Designated Property or Area 58.528
Authority of District 58.529
Administrative Authority of Board 58.561
Assessment of District Property 58.562
Law Governing Property Subject to Taxation 58.585
Finance Ledger 58.631
Method of Taxation for District Under Contract with the United States 58.632
Assessment Record 58.633
Notice of Taxes 58.634
Decision After Hearing 58.635
Method of Taxation for District Not Under Contract with the United States 58.636
Commissioners of Appraisement 58.637
Compensation of Commissioners 58.638
Notice of Appointment and Meeting 58.639
First Meeting of Commissioners 58.640
Assistance for Commissioners 58.641
Viewing Land and Other Property and Improvements in District 58.642
Commissioners Report 58.643
Notice of Hearing 58.644
Hearing 58.645
Witnesses at the Hearing 58.646
Costs of Hearing 58.647
Commissioners’ Decree 58.648
Effect of Final Judgment and Decree 58.649
Fixing Tax as Equal Sum on Each Acre 58.650
Election 58.651
Setting Annual Value of Land Unnecessary 58.652
Preparing Tax Rolls 58.653
Rendition of Property 58.654
Law Governing Administration of Benefit Tax Plan 58.655
Irrigating Nonirrigable Land 58.702
Exclusion of Nonagricultural and Nonirrigable Land from the District 58.703
Prerequisite to Application for Exclusion 58.704
Substituting Land of Equal Acreage and Value 58.705
Securing Application to Substitute Land 58.706
Application of Owner of New Land to Be Substituted 58.707
Consent of Outstanding Bondholders 58.708
Notice of Hearing on Applications 58.709
Hearing Procedure 58.710
Board’s Resolution to Substitute Land 58.711
Liability of Excluded and Included Land 58.712
Duty to Advise Commission 58.713
Right to Serve New Land Included in District 58.726
Consolidation of Districts 58.727
Elections to Approve Consolidation 58.728
Governing Consolidated Districts 58.729
Debts of Original Districts 58.730
Assessment and Collection of Taxes 58.731
Exclusion of Certain Nonirrigated Land 58.0731
Election of Directors from Precincts 58.781
Dissolution of District Prior to Issuance of Bonds 58.782
Notice of Hearing 58.783
Hearing 58.784
Board’s Order to Continue or Dissolve District 58.785
Judicial Review of Board’s Order 58.786
Appointment of Trustee 58.787
Discharge of District’s Obligations by Trustees 58.788
Discharge of Trustee 58.789
Final Order of Dissolution 58.790
Water Rights of Dissolved District 58.791
Taxes in Excess of District’s Obligations 58.793
Dissolution of District for Failure to Complete Plant 58.794
Resolution to Dissolve District 58.795
Statements of Indebtedness and Expenses 58.796
Election to Approve Dissolution of District and Issuance of Dissolution Bonds 58.797
Maximum Amount, Interest Rate, and Maturity of Bonds 58.798
Notice of Election 58.799
Procedure for Holding Election 58.800
Issuance and Sale of Dissolution Bonds 58.801
Destroying Unsold Bonds 58.802
Board’s Authority to Contract 58.803
Tax to Pay Dissolution Bonds 58.804
Determining Amount of Tax 58.805
Payment of Tax 58.806
Advance Payment of Taxes in Cash 58.807
Computing Amount of Advance Cash Payment 58.808
Surrender of Bonds in Payment of Taxes 58.809
Computing Amount of Payment Made by Surrendering Bonds 58.810
Use by Trustee of Advance Payments of Tax 58.811
Approval and Registration of Dissolution Bonds 58.812
Preparing Tax Roll 58.814
Notice of Meeting as Board of Equalization 58.815
Meeting as Board of Equalization 58.816
Authority and Procedure as Board of Equalization 58.817
Approving Tax Roll 58.818
Approved Tax Roll Not Subject to Revision 58.820
Collection of Dissolution Taxes 58.821
Appointment of Trustee 58.822
Authority of the Trustee 58.825
Default in Payment of Tax Installment 58.826
Penalty and Attorney’s Fee 58.827
Discharge of Lien 58.828
District Considered Dissolved 58.830
Petition for Dissolution of District 58.831
Signatures on Petition 58.832
Procedure for Holding Election 58.833
Election in District Including City, Town, or Municipal Corporation 58.834
Subsequent Election 58.835
District Dissolved 58.836
Taxes to Pay Indebtedness After Dissolution