Sec. 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.
Section: Previous 7801.001 7801.002 7801.051 7801.052 7801.101 7801.102 7801.103 7801.104 NextLast modified: September 28, 2016