Title WA, Water Code

Sec. 63.257. BOND RECORD. (a) After bonds are issued, the board shall procure and deliver to the secretary of the district a well-bound book for recording the bonds. (b) The record kept in the book shall include: (1) the bonds and their numbers; (2) the amount of the bonds; (3) t…

Sec. 63.281. BOND TAX. (a) After bonds have been voted, the commission shall levy and have assessed and collected improvement taxes on all taxable property inside the district. (b) The tax shall be in an amount which is sufficient to pay the principal of and interest on the bonds…

Sec. 63.282. MAINTENANCE AND OPERATION TAX. (a) With the approval of the electors of the district, the commission may levy and have assessed and collected for the maintenance, operation, and upkeep of the district and its improvements an annual tax of not more than 20 cents on th…

Sec. 63.283. FUNDS FROM SOURCES OTHER THAN TAXES. The district may pay interest on and principal of the bonds and pay the costs of maintenance, operation, and upkeep with revenue from tolls, rents, fees, or charges other than taxation or with assessments made on the property in t…

Sec. 63.285. DUTY OF ASSESSOR AND COLLECTOR. The assessor and collector shall assess and collect taxes for the district. Acts 1971, 62nd Leg., 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. SUBCHAPTER H. ASSESS…

Sec. 63.321. ASSESSMENTS TO RETIRE DEBT. Assessments which are equitably distributed against property in the district may be used to pay the cost of making improvements and to pay principal of and interest on bonds, notes, debentures, or other evidences of debt issued by the dist…

Sec. 63.322. ORDER TO RETIRE DEBT BY ASSESSMENTS. If the commission decides to retire bonds and other evidences of debt by equitably distributed assessments against the property in the district, it shall enter an order with its findings in the minutes of its proceedings. Acts 197…

Sec. 63.323. NOTICE OF THE ORDER AND HEARING. (a) The commission shall publish notice once a week for three consecutive weeks in a newspaper in the district or, if no newspaper is published in the district, in the newspaper published nearest to the district. (b) The notice shall …

Sec. 63.324. HEARING PROCEDURE. (a) All protests, contests, and objections at the hearing shall be presented in writing. (b) The commission shall summon witnesses when requested to do so and take testimony with reference to the protests, contests, and objections. (c) The hearing …

Sec. 63.325. FINDINGS. The commission shall enter its findings after the hearing, and if it finds against the proposition of assessments, no further action shall be taken in the matter. Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 63.326. TAX ROLL. (a) If the commission finds in favor of levying assessments, it shall direct the assessor and collector of the district to prepare a roll of all the taxable property in the district in the same manner as assessment for ad valorem taxes. (b) The assessor and…

Sec. 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 equalizat…

Sec. 63.328. NOTICE OF HEARING BY BOARD OF EQUALIZATION. Notice of the hearing by the board of equalization shall be published once a week for three consecutive weeks in a newspaper published in the district or, if no newspaper is published in the district, in the newspaper publi…

Sec. 63.329. HEARING BY BOARD OF EQUALIZATION. The owners of property shall have an opportunity to present evidence in hearings before the board of equalization. All interested persons shall have an opportunity to appear and present evidence as to the benefits or lack of benefits…

Sec. 63.330. FINDINGS OF BOARD OF EQUALIZATION. After all hearings are completed, the board of equalization shall report its findings to the commission for acceptance or disapproval. Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 63.331. DISAPPROVAL OF FINDINGS. If the commission refuses to approve the tax rolls, it shall hold hearings on all items not approved in the manner provided for the board of equalization. Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 63.332. EFFECT OF APPROVAL OF FINDINGS. The approval of the findings of the board of equalization and the tax rolls as finally fixed shall be conclusive except in cases of fraud or the failure to equitably distribute the assessments. Acts 1971, 62nd Leg., p. 110, ch. 58, Sec…

Sec. 63.333. PERSONAL OBLIGATION; LIEN. An assessment is a personal obligation of the property owner against whom the assessment is made, and the district has a lien against the assessed taxable property. Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 63.334. ASSESSMENT FUND. (a) The assessments shall be paid to the assessor and collector and shall be kept by him in a separate fund known as the "Assessment Fund." (b) Payments out of the fund shall be made to retire the bonds, notes, debentures, or other evidences of debt …

Sec. 63.335. ERRORS IN ASSESSMENTS. (a) An error, mistake, or formality in the assessment or in any step or proceeding prerequisite to the assessment shall not invalidate the assessment, but the commission may correct the error at all times. (b) An error or mistake in describing …

Sec. 63.336. REASSESSMENT. (a) If, in the opinion of the commission, an error, mistake, or invalidity exists in any proceeding with reference to the improvements or assessments, it shall correct the error, mistake, or invalidity and reassess the property and the owners of the pro…

Sec. 63.337. SUIT TO SET ASIDE OR CORRECT ASSESSMENT. (a) A property owner with an assessment or reassessment against him or his property may bring suit within 20 days after the assessment or reassessment in any court with jurisdiction to set aside or correct the assessment or re…

Sec. 63.338. DELINQUENT ASSESSMENTS. (a) Not later than August 1 of each year, the assessor and collector shall prepare a delinquent roll showing all delinquencies in the payment of the assessments. (b) The assessor and collector shall post the delinquent roll in the district off…

Sec. 63.339. SUIT FOR COLLECTION. (a) After the delinquent roll has been posted in the district office for 20 days, the attorney for the district may file suit for collection in any court with jurisdiction. (b) An attorney's or collection fee of 10 percent on the amount of princi…

Sec. 63.340. SALE OF PROPERTY TO SATISFY JUDGMENT. The district may purchase any property at a sale to satisfy a judgment in favor of the district on a delinquent assessment or reassessment, if the district is the best bidder. Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Au…

Sec. 63.341. RULES AND REGULATIONS. The commission may adopt any necessary rules, regulations, and orders, which are not inconsistent with the provisions of this chapter, for the purpose of carrying out the provisions of the chapter relating to assessments, reassessments, and the…

Sec. 63.371. ANNEXATION AUTHORITY. A district created under this chapter or converted from a district created under Article III, Section 52 of the Texas Constitution, into a conservation and reclamation district under Article XVI, Section 59 of the Texas Constitution, may extend …

Sec. 63.372. PETITION. Before territory is annexed to the district, a petition signed by 50 or a majority of the electors residing in the adjacent territory proposed to be annexed shall be presented to the commission requesting an election in the adjacent territory to determine w…

Sec. 63.373. SCHEDULING PETITION FOR HEARING; NOTICE. (a) After a petition is presented under Section 63.372 of this code, the commission shall set the petition for a hearing to be held within 10 days from the date of presentation of the petition. (b) Notice of the hearing shall …

Sec. 63.374. HEARING. The commission shall hold the hearing on the subject of annexation of adjacent territory by the district, and any person who has taxable property in the territory proposed to be annexed may appear in person or by counsel and offer testimony or argument for o…

Sec. 63.375. ELECTION ORDER. If after the hearing the commission finds that inclusion of the territory proposed to be annexed would be a direct benefit to all the land in that territory, the commission shall order an election to be held in the territory proposed to be annexed. Ad…

Sec. 63.376. NOTICE OF ELECTION. (a) The election shall be held not less than 20 nor more than 30 days from the day of the election order and after notice is given. (b) Notice of the election shall be published once a week for 20 days immediately preceding the election in some ne…

Sec. 63.377. BALLOTS. The ballots for the election shall be printed to allow for voting for or against: "Annexation to the navigation district" and "Assumption of a pro rata part of the bonded debt of the navigation district." Added by Acts 1977, 65th Leg., p. 1978, ch. 791, Sec.…

Sec. 63.378. ELECTION OFFICIALS. The commission shall appoint one judge and two clerks for each election box or place to hold the election. The judge and clerks shall be electors in the territory proposed to be annexed and shall reside near the place for holding the election. Add…

Sec. 63.379. CANVASS OF VOTE; ENTRY OF ORDER. (a) The election judges shall certify the election returns to the commission, and the commission shall canvass the returns. (b) If a majority of the electors voting at the election favor annexation and assumption of the pro rata part …