Tex. Water Code Section 63.327
Board of Equalization

(a)

If the commission finds in favor of levying assessments, it shall appoint three persons who are electors of the district to be commissioners on the board of equalization and shall designate the time for the meeting of the board of equalization.

(b)

The board of equalization shall meet at the time fixed by the commission to receive the assessment lists or books of the district for examination, correction, equalization, and approval.

(c)

The secretary of the commission shall act as secretary for the board of equalization and shall keep a permanent record of the proceedings of the board of equalization.

(d)

Before beginning to perform the duties of the board of equalization, each member shall take the following oath: “I ______ do solemnly swear (or affirm) that I will, to the best of my ability, make a full and complete examination, correction, and equalization of all property contained in the district as shown by the assessment lists or books of the assessor and collector and add all property not included of which I have knowledge.”

(e)

The oath shall be entered in the minutes by the secretary.

(f)

The completed tax roll shall be submitted to the board of equalization.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971. Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.

Source: Section 63.327 — Board of Equalization, https://statutes.­capitol.­texas.­gov/Docs/WA/htm/WA.­63.­htm#63.­327 (accessed Jun. 5, 2024).

63.001
Definitions 63.021
Self-liquidating Districts 63.022
Creation 63.023
Area Included in District 63.024
Petition to Create Single-county District 63.025
Petition to Create District in Two Counties 63.026
Navigation Board 63.027
Hearing 63.028
Notice of Hearing 63.029
Hearing by Navigation Board 63.030
Conduct of Hearing 63.031
Findings 63.032
Providing Funds for Proposed Improvements 63.033
Election Order 63.034
Notice of Election 63.035
Ballots 63.036
Conduct of Election 63.037
Returns of Election 63.038
Declaration of Result 63.039
Conversion of District 63.040
Resolution to Convert 63.041
Notice 63.042
Hearing 63.043
Findings 63.044
Effect of Conversion 63.081
Appointment of Commissioners 63.082
Qualifications 63.083
Vacancies 63.084
Oath 63.085
Bond 63.086
Term of Office 63.087
Optional Term of Office 63.088
Commission Organization and Quorum 63.089
Election of Commissioners 63.090
Placing Names of Candidates on Ballot 63.091
Polling Place 63.092
Election Officers 63.093
Notice of Election 63.094
Conduct of Election 63.095
Vacancies on Commission 63.096
Commissioner’s Oath 63.097
Commissioner’s Bond 63.098
Commissioner’s Compensation 63.099
District Manager 63.100
District Assessor and Collector 63.101
Deputy Assessor and Collector 63.103
Deputy’s Bond 63.104
Compensation of Assessor and Collector and Deputy 63.105
Engineer 63.106
Legal Counsel 63.107
District Employees 63.108
Bonds of Officers and Employees 63.109
Payment of Compensation and Expenses 63.110
District Office 63.112
Court Actions 63.151
Authority of District 63.152
Purposes of District 63.153
General Authority of District 63.154
Authority to Go on Land 63.155
Acquisition of Property and Right-of-way 63.156
Eminent Domain 63.157
Authority over Improvements 63.158
Obtaining Consent of United States 63.159
Cooperation with the United States 63.160
Duties of Engineer 63.161
United States Performing Duties of Engineer 63.162
District Order for Improvements 63.163
Notice of Hearing 63.164
Hearing on Improvements 63.165
Findings 63.166
Bond Election 63.167
Form of Bonds 63.168
Bids for Contract 63.169
Notice of Bids 63.170
Application of Certain Sections 63.171
Procedure for Bids 63.172
Formal Requirements of Contract 63.173
Contractor’s Bond 63.174
Interest in Contract 63.175
Supervision of Work 63.176
Payment for Work 63.177
Commission Report 63.178
Franchises 63.179
Adjacent Land 63.180
Issuance of Writs 63.181
Peace Officers 63.182
Effect on Police Powers 63.183
Other Laws Governing District 63.221
Construction and Maintenance Fund 63.222
District Depository 63.224
Accounts and Records 63.225
Deposit 63.226
Debt 63.227
Retiring Debt 63.228
Borrowing Money 63.251
Levy of Tax 63.252
Form of Bonds 63.253
Approval of Bonds by Attorney General 63.254
Registration of Bonds 63.255
Validity of Bonds 63.256
Sale of Bonds 63.257
Bond Record 63.281
Bond Tax 63.282
Maintenance and Operation Tax 63.283
Funds from Sources Other than Taxes 63.285
Duty of Assessor and Collector 63.321
Assessments to Retire Debt 63.322
Order to Retire Debt by Assessments 63.323
Notice of the Order and Hearing 63.324
Hearing Procedure 63.325
Findings 63.326
Tax Roll 63.327
Board of Equalization 63.328
Notice of Hearing by Board of Equalization 63.329
Hearing by Board of Equalization 63.330
Findings of Board of Equalization 63.331
Disapproval of Findings 63.332
Effect of Approval of Findings 63.333
Personal Obligation 63.334
Assessment Fund 63.335
Errors in Assessments 63.336
Reassessment 63.337
Suit to Set Aside or Correct Assessment 63.338
Delinquent Assessments 63.339
Suit for Collection 63.340
Sale of Property to Satisfy Judgment 63.341
Rules and Regulations 63.371
Annexation Authority 63.372
Petition 63.373
Scheduling Petition for Hearing 63.374
Hearing 63.375
Election Order 63.376
Notice of Election 63.377
Ballots 63.378
Election Officials 63.379
Canvass of Vote 63.0895
Joint Election with County 63.0945
Write-in Candidates 63.1045
Executive Director
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 63.327’s source at texas​.gov