Sec. 286.052. CORRECTION OF ASSESSMENT; SUBSEQUENT ASSESSMENT. (a) If an assessment is held invalid or unenforceable, the commissioners court may:
(1) correct an error related to the assessment; and
(2) after a notice and hearing, impose a subsequent assessment in the same manner provided for an original assessment.
(b) A person who owns or claims an interest in property against which a subsequent assessment has been imposed has the same right of appeal from the date the commissioners court orders the subsequent assessment as an original assessment.
(c) Sections 286.049(c) and 286.050(b) relating to waiver of appeal and limitation of defenses apply to a subsequent assessment.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Section: Previous 286.045 286.046 286.047 286.048 286.049 286.050 286.051 286.052 286.053 286.061 286.062 286.063 286.064 286.065 286.066 NextLast modified: September 28, 2016