Sec. 313.049. APPEAL OF ASSESSMENT. (a) A person who owns or claims an interest in assessed property or in an assessed railway may bring suit to contest:
(1) the amount of the assessment;
(2) an inaccuracy, irregularity, invalidity, or insufficiency of the proceedings or contract relating to the assessment or the improvements; or
(3) any matter or thing not in the discretion of the governing body.
(b) The suit must be brought not later than the 15th day after the date the assessment is imposed.
(c) After the period provided by Subsection (b), a person who fails to bring suit:
(1) waives every matter the hearing might have addressed; and
(2) is barred from contesting or questioning in any manner or for any reason:
(A) the assessment;
(B) the amount, accuracy, validity, regularity, or sufficiency of the assessment;
(C) the assessment proceedings; or
(D) a contract relating to the assessment or the improvement.
(d) This section applies to an assessment made under Section 313.048 or 313.050.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Section: Previous 313.024 313.041 313.042 313.043 313.044 313.045 313.046 313.047 313.048 313.049 313.050 313.051 313.052 313.053 313.054 NextLast modified: September 28, 2016