CHAPTER 57. LEVEE IMPROVEMENT DISTRICTS

Statutes > Texas Statutes > WATER CODE > TITLE 4. GENERAL LAW DISTRICTS > CHAPTER 57. LEVEE IMPROVEMENT DISTRICTS

WATER CODE

TITLE 4. GENERAL LAW DISTRICTS

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 57.001. DEFINITIONS. In this chapter:

(1) "District" means levee improvement district.

(2) "Board" means the board of directors of a levee improvement

district.

(3) "Water commission" means the Texas Natural Resource

Conservation Commission.

(4) "Commissioners court" means the commissioners court of the

county in which the district is located or the commissioners

court of the county of jurisdiction.

(5) "Executive director" means the executive director of the

Texas Natural Resource Conservation Commission.

(6) "Commission" means the Texas Natural Resource Conservation

Commission.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 982, ch. 367, Sec. 30, eff.

June 10, 1981; Acts 1985, 69th Leg., ch. 795, Sec. 1.147, 1.155,

eff. Sept. 1, 1985; Acts 1991, 72nd Leg., 1st C.S., ch. 3, Sec.

1.079, eff. Aug. 12, 1991.

SUBCHAPTER B. CREATION OF DISTRICT

Sec. 57.011. CREATION. A levee improvement district may be

created in the manner prescribed by this chapter under Article

XVI, Section 59, of the Texas Constitution.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.012. PETITION. (a) Before a district is created, a

petition must be presented to the commissioners court or to the

county judge of the county if the commissioners court is not in

session.

(b) The petition, signed by the owners of a majority of the

acreage of the proposed district, shall:

(1) describe the proposed boundaries of the district;

(2) state the general nature of the proposed improvements and

their necessity and feasibility;

(3) state whether the taxes proposed to be levied in the

district are to be levied on the ad valorem basis or on the

benefit basis; and

(4) designate a name for the district which shall include the

name of the county in which the district is located.

counties, the petition must designate one of the counties in

which any part of the district is to be located as the county of

jurisdiction, and this county has jurisdiction over all matters

concerning the district.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.013. DEPOSIT. (a) A petition for creation of a

district shall be accompanied by a deposit of $50, and if the

district is to be composed of more than one county, the deposit

shall be $75.

(b) The deposit shall be paid to the clerk of the commissioners

court and the clerk shall use the deposit to pay all expenses

incident to the hearing on the petition. The clerk shall pay the

expenses with vouchers approved by the county judge.

the clerk shall return the excess to the petitioners or their

attorney.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.014. HEARING ON PETITION. The commissioners court or

the county judge to which the petition is presented shall fix a

time and place for the hearing on the petition before the

commissioners court. The hearing must be held during the period

beginning with the 15th day and ending with the 30th day after

the date of the order.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.015. NOTICE OF HEARING. (a) The commissioners court

shall order the county clerk to issue notice informing all

persons concerned of the time and place of the hearing, and of

their right to appear at the hearing to contend for or contest

the creation of the district, and the county clerk shall deliver

the notice to any adult person who is willing to post it.

(b) The notice shall be posted at the courthouse door and at a

place inside the proposed district. If the district is located in

more than one county, the person posting the notice shall post a

copy at the courthouse door in each county in which any portion

of the proposed district is located and at a place inside the

boundaries of that portion of the district located in each

county. The notice shall be posted for at least 10 days before

the date of the hearing.

before some officer authorized by law to administer oaths that he

posted the notices. The affidavit is conclusive of the sworn

facts.

(d) The order of the commissioners court shall direct the county

clerk to mail notice of the hearing to the executive director in

Austin, Texas. The notice shall state that the petition has been

filed and shall include a statement of the petition's general

purpose and the time and the place of the hearing.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 982, ch. 367, Sec. 31, eff.

June 10, 1981; Acts 2003, 78th Leg., ch. 248, Sec. 34, eff. June

18, 2003.

Sec. 57.016. INVESTIGATION BY EXECUTIVE DIRECTOR. (a) When the

executive director receives the notice provided for in Section

57.015(d), he shall examine the proposed district, and do the

work required to determine the necessity, feasibility, and

probable costs of reclaiming the land of the district from

overflow and of draining it properly. The executive director

shall also determine the costs of organizing the district and

maintaining it for two years.

(b) A representative of the executive director shall attend the

hearing on the petition to create the district and file a written

report with the commissioners court on matters which have been

investigated. The executive director shall furnish the

commissioners court any additional information that is required.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 961, ch. 367, Sec. 1, eff.

June 10, 1981.

Sec. 57.017. HEARING PROCEDURE. (a) The commissioners court

has exclusive jurisdiction to determine all issues with respect

to the creation of the district and all issues involved in

proceedings with respect to the district after it has been

created.

(b) The commissioners court may adjourn the hearing from day to

day and from time to time.

deemed proper with respect to the matters before it.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.018. CONDUCT OF HEARING. At the hearing, the

commissioners court shall hear the petition and all issues with

respect to the creation of the proposed district. Any person

interested, or his attorney, may appear and contend for or

contest the creation of the district and offer testimony

pertinent to any issue presented.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.019. FINDINGS AND JUDGMENT. (a) Before the

commissioners court determines that the district should be

created, it must find:

(1) that the petition is signed by the owners of a majority of

the acreage in the proposed district;

(2) that notice of the hearing was given;

(3) that the proposed improvements are desirable, feasible, and

practicable; and

(4) that the proposed improvements would be a public utility and

a public benefit and would be conducive to public health.

(b) If the commissioners court determines that the district

should be created, it shall render a judgment which recites its

findings and establishes the district.

judgment in an order which shall be recorded in the minutes of

the commissioners court. The order shall define the boundaries of

the district, but it does not have to include all of the land

described in the petition if at the hearing a modification or

change in the district is found to be necessary.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.020. APPEAL OF DISMISSAL OF PETITION. If at the hearing

on the petition the commissioners court enters an order

dismissing the petition, the petitioners or any one of them or

any taxpayer in the district may appeal the order to the district

court of the county.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.021. NOTICE OF APPEAL. (a) Notice of the appeal shall

be given by announcement at the time the order of the

commissioners court is recorded or by written notice within the

two-day period immediately following the entry of the order.

(b) If the notice is announced at the time the order is entered,

the notice shall be entered in the minutes of the commissioners

court.

simple statement that the undersigned is appealing the order of

the commissioners court and shall be filed with the county clerk.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.022. APPEAL BOND. Within five days from the date the

order is recorded, the appellant must file an appeal bond with

two or more good and sufficient sureties, payable to the county

judge, approved by the county clerk, and conditioned upon the due

prosecution of the appeal and payment of all costs incident to

the appeal. No extension of time will be granted for filing the

appeal bond.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.023. TIME FOR APPEAL. Unless the appeal is perfected

according to Sections 57.021-57.022 of this code within five days

after the order is rendered, the order shall be final and

conclusive.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.024. TRANSFER OF RECORDS AND ORDERS. Within five days

after the appeal bond is filed, the county clerk must transfer to

the clerk of the district court all the records filed with the

commissioners court which relate to the establishment of the

district and a transcript of the orders of the commissioners

court. No additional pleadings are required.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.025. TRIAL OF APPEAL AND JUDGMENT. (a) The district

court shall set the appeal for a hearing. The appeal shall be

tried de novo.

(b) The judgment of the district court shall be final and

conclusive, and the decision shall be certified to the

commissioners court for its further action.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 2646, ch. 707, Sec. 4(45),

eff. Aug. 31, 1981.

Sec. 57.026. AUTHORIZING DISTRICTS TO OPERATE UNDER THIS

CHAPTER. (a) Districts that are organized under the laws of

this state for the purpose of reclaiming lands through a system

of levees and drainage and that are not governed by the

provisions of laws of this state are entitled to and may exercise

all the rights, powers, and privileges conferred by this chapter

on districts created under it. They are also entitled to exercise

all of the enlarged powers which may be conferred under Article

XVI, Section 59, of the Texas Constitution.

(b) Before a district may operate under the provisions of this

chapter, the owners of a majority of the acreage of the district

must present to the commissioners court of the county in which

the district is located a petition requesting that a hearing be

ordered to determine whether or not the district may avail itself

of the provisions of this chapter.

hearing, and give notice according to the provisions of Section

57.015 of this code.

(d) At the hearing the commissioners court shall hear evidence

for and against the issue presented by the petition. If it finds

that the interests of the district would be promoted by granting

the petition, it shall enter a judgment in the record, declaring

that:

(1) it is in the interest of the district to avail itself of all

rights, powers, and privileges conferred by this chapter on

district created under it;

(2) the district on behalf of which the petition is filed is

entitled to and may exercise all rights, powers, and privileges

conferred by this chapter on districts created by it; and

(3) the district may exercise all the rights, powers, and

privileges as if it were created under this chapter, and shall

proceed as if it were created under this chapter.

(e) The decree of the commissioners court shall not in any way

injuriously affect any financial liability of the district.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

SUBCHAPTER C. ADMINISTRATIVE PROVISIONS

Sec. 57.051. APPOINTMENT OF BOARD OF DIRECTORS. The

commissioners court which creates a levee improvement district

under this chapter, by majority vote, shall appoint three

directors for the district.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.053. TERM OF OFFICE, REMOVAL, AND SUCCESSION. (a) A

vacancy on the board shall be filled by majority vote of the

commissioners court, and the court shall appoint directors so

that the board will always have full membership.

(b) The commissioners court, by majority vote, may remove an

appointed member of the board.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1995, 74th Leg., ch. 715, Sec. 28, eff. Sept. 1,

1995.

Sec. 57.057. ELECTION OF BOARD OF DIRECTORS. After creation of

a district, an election may be held to determine whether or not

directors for the district will be elected rather than appointed.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1977, 65th Leg., p. 1248, ch. 483, Sec. 5a, eff.

Aug. 29, 1977.

Sec. 57.058. NUMBER OF ELECTED DIRECTORS. In districts which

have elected boards, there shall be five directors on the board.

In countywide districts, one director shall be elected by the

electors of the entire district and one director elected from

each county commissioners precinct by the electors of that

precinct. In other districts, all five directors shall be elected

from precincts within the district to be established by the

commissioners court.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1977, 65th Leg., p. 1248, ch. 483, Sec. 5b, eff.

Aug. 29, 1977.

Sec. 57.059. QUALIFICATIONS FOR ELECTED DIRECTORS. To be

qualified for election as a director, a person must be a

qualified property taxpaying elector of the precinct and county

from which he is elected and be eligible under the constitution

and laws of this state to hold the office to which he is elected.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.060. PETITION. Before an election is held under Section

57.057, a petition, signed by at least 100 electors in the

district who are qualified to vote, shall be presented to the

district requesting that an election be held in the district to

determine whether or not directors for the district should be

elected and, if so, to elect directors to serve until the next

regular director election. The petition shall include the name of

one or more nominees for each director's position.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1977, 65th Leg., p. 1249, ch. 483, Sec. 5c, eff.

Aug. 29, 1977; Acts 1995, 74th Leg., ch. 715, Sec. 29, eff. Sept.

1, 1995.

Sec. 57.061. PROCEDURE FOR ELECTION. After the petition is

presented under Section 57.060, the board shall order an

election.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1977, 65th Leg., p. 1249, ch. 483, Sec. 5d, eff.

Aug. 29, 1977; Acts 1995, 74th Leg., ch. 715, Sec. 30, eff. Sept.

1, 1995.

SUBCHAPTER D. POWERS AND DUTIES

Sec. 57.091. PURPOSES OF DISTRICT. A district may be created

for the following purposes:

(1) to construct and maintain levees and other improvements on,

along, and contiguous to rivers, creeks, and streams;

(2) to reclaim lands from overflow from these streams;

(3) to control and distribute the waters of rivers and streams

by straightening and otherwise improving them; and

(4) to provide for the proper drainage and other improvement of

the reclaimed land.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.092. GENERAL POWERS OF DISTRICT. (a) The district may

enter into all necessary and proper contracts and employ all

persons and means necessary to purchase, acquire, build,

construct, complete, carry out, maintain, protect, and, in case

of necessity, add to and rebuild all works and improvements

necessary or proper to fully accomplish the purposes of the

district, including the reclamation of land within the district.

(b) The powers granted in this section are subject to the

supervision and direction of the commission or other authority

created by law.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1977, 65th Leg., p. 1247, ch. 483, Sec. 1, eff.

Aug. 29, 1977; Acts 1981, 67th Leg., p. 983, ch. 367, Sec. 32,

eff. June 10, 1981; Acts 1985, 69th Leg., ch. 795, Sec. 1.148,

eff. Sept. 1, 1985; Acts 2001, 77th Leg., ch. 1423, Sec. 33, eff.

June 17, 2001; Acts 2003, 78th Leg., ch. 248, Sec. 35, eff. June

18, 2003.

Sec. 57.093. ADOPTING RULES AND REGULATIONS. A district may

adopt and enforce reasonable rules and regulations to:

(1) preserve the sanitary condition of all water controlled by

the district;

(2) prevent waste or the unauthorized use of water controlled by

the district;

(3) regulate privileges on any land or any easement owned or

controlled by the district;

(4) regulate the design and construction of improvements and

facilities that outfall, connect, or tie into district

improvements and facilities; or

(5) require the district's review and approval of drainage plans

for property within the district.

Added by Acts 2001, 77th Leg., ch. 1423, Sec. 34, eff. June 17,

2001.

Sec. 57.100. CONSTRUCTION OF LEVEES. (a) The district may

construct the necessary levees, bridges, and other improvements

across or under

(1) railroad embankments, tracks, or rights-of-way;

(2) public or private roads or the rights-of-way for the roads;

(3) levees, other public improvements, and rights-of-way of

other districts.

(b) A district may join its improvements to improvements in

another district.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.101. CONSTRUCTION OF LEVEES BY RAILROAD COMPANIES AND

OTHER AUTHORITIES. (a) Before the district may construct a

levee, bridge, or other improvement across or under any railroad

improvement or right-of-way, any road, or any improvement of

another district, the board must notify the proper railroad

authorities, or other authorities of the additions or changes to

result from the improvements planned by the district.

(b) The railroad authorities, or other authorities shall have 30

days from the day they receive the notice to agree or not to

agree to do the work at their own expense to construct the

improvements in their own manner.

improvement for the district, the design or manner of

construction must be satisfactory to the district and must be

approved by the commission.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 983, ch. 367, Sec. 34, eff.

June 10, 1981.

Sec. 57.103. INJURING LEVEES. A person who wrongfully or

purposely cuts, injures, destroys, or in any manner impairs the

usefulness of a levee or other reclamation improvement, is guilty

of a misdemeanor and upon conviction is punishable by a fine of

not less than $100 nor more than $1,000 or by confinement in the

county jail for not more than one year or by both.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.104. CONSTRUCTION OF IMPROVEMENTS. The district may

construct all improvements necessary or convenient to accomplish

the purposes of the district.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 961, ch. 367, Sec. 1, eff.

June 10, 1981; Acts 2003, 78th Leg., ch. 248, Sec. 36, eff. June

18, 2003.

Sec. 57.108. CONDITIONS OF CONTRACT. (a) Repealed by Acts

2003, 78th Leg., ch. 248, Sec. 57.

(b) Contracts may be awarded or entered in sections for the

purpose of the purchase, acquisition, construction, and

improvement of pumping equipment, reservoirs, culverts, bridges,

and drainage improvements as these may become necessary.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1977, 65th Leg., p. 1247, ch. 483, Sec. 2, eff.

Aug. 29, 1977; Acts 2003, 78th Leg., ch. 248, Sec. 37, 57(1),

eff. June 18, 2003.

Sec. 57.111. CONDITIONING CONTRACT ON SALE OF BONDS. After the

approval and registration of bonds by the proper state officials

as provided in this chapter, the board may award contracts

conditioned on the sale of bonds in an amount equal to the

contract price.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.116. ENGINEER'S CONSTRUCTION REPORT. (a) As work

progresses on the district's improvements, the engineer shall

make a report to the board, showing in detail whether or not the

contract is being fulfilled.

(b) When the work is completed, the engineer shall make a

detailed report to the board, showing whether or not the contract

has been completely fulfilled, and if not, in what particular it

has not been fulfilled.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 2003, 78th Leg., ch. 248, Sec. 38, 39, eff. June

18, 2003.

Sec. 57.117. INSPECTION AND REPORT BY EXECUTIVE DIRECTOR. (a)

The executive director shall inspect the construction of a levee

or other improvement once every 60 days after the construction

work has commenced, and if he finds that the work has been done

in strict accordance with the contract, the executive director

shall certify this fact, and his certificate shall give a full

description of the work done up to the date of inspection.

(b) If the executive director finds that the work has not been

done in strict accordance with the contract, he shall officially

certify this fact, and in the certificate he shall state where

the contractor has failed to comply with the contract.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 961, ch. 367, Sec. 1, eff.

June 10, 1981; Acts 2003, 78th Leg., ch. 248, Sec. 40, eff. June

18, 2003.

Sec. 57.118. COMPLIANCE WITH CONTRACT. After the board receives

a report that the contractor has failed to comply with the

contract, it shall demand that the contractor comply with the

requirements of the contract at his own expense, and no further

accounts, claims, or vouchers submitted by the contractor shall

be approved or paid until the contractor complies with the

requirements of the executive director by constructing the

improvement in accordance with the contract.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 961, ch. 367, Sec. 1, eff.

June 10, 1981; Acts 2003, 78th Leg., ch. 248, Sec. 41, eff. June

18, 2003.

Sec. 57.121. INTERPRETATION OF DISTRICT POWERS. Except as

expressly provided, specific powers authorized by this chapter

may not operate as a limitation on the general powers authorized

by this chapter.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

SUBCHAPTER E. ENGINEER'S REPORT

Sec. 57.151. AUTHORITY OF ENGINEER. The engineer, subject to

the authority of the commission, shall control the engineering

work of the district.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 961, ch. 367, Sec. 1, eff.

June 10, 1981; Acts 1985, 69th Leg., ch. 795, Sec. 1.149, eff.

Sept. 1, 1985.

Sec. 57.154. SURVEY AND REPORT. (a) The engineer shall make a

survey of the land inside the boundaries of the district, and

land surrounding the district, that will be improved or reclaimed

by the system of levees and drainage to be adopted and shall

prepare for the board a written report, with maps and profiles,

of the results of his survey.

(b) Repealed by Acts 2003, 78th Leg., ch. 248, Sec. 57.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 983, ch. 367, Sec. 35, eff.

June 10, 1981; Acts 2003, 78th Leg., ch. 248, Sec. 57(1), eff.

June 18, 2003.

Sec. 57.155. CONTENTS OF REPORT. (a) The engineer's report

shall contain a complete plan for draining land, constructing

levees on land, and reclaiming land of the district from overflow

or damage by waters from streams inside or adjacent to the

district which may affect land in the district. The report shall

also include a description of the physical characteristics of the

land within the district and the location of any public roads,

railroads, rights-of-way and roadways, and other improvements on

the land of the district.

(b) The plan may include, and where necessary must include, the

costs of straightening streams which may injure the land of the

district.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

SUBCHAPTER F. GENERAL FISCAL PROVISIONS

Sec. 57.177. FINANCING THE DISTRICT WITHOUT BONDS. (a) If the

district wants to carry out its purposes without issuing bonds,

the board may arrange for contributions from landowners or other

sources to provide the funds required to complete the

improvements.

(b) The electors of the district may vote to create an

indebtedness which is not evidenced by bonds.

the indebtedness may not be more than:

(1) the cost of construction of the improvements included in the

engineer's report;

(2) the cost of maintaining the improvements for two years; and

(3) an additional amount equal to 10 percent to meet

emergencies, modifications, and changes lawfully made, plus

damages awarded against the district.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 983, ch. 367, Sec. 36, eff.

June 10, 1981; Acts 2003, 78th Leg., ch. 248, Sec. 43, eff. June

18, 2003.

SUBCHAPTER G. ISSUANCE OF BONDS

Sec. 57.201. POWER TO ISSUE BONDS. The district may issue

bonds, but it may not issue bonds nor incur any debt unless an

election is held in the district and the proposition is approved

by a majority vote of the electors of the district who vote in

the election.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.207. DECLARING RESULT OF ELECTION. The board shall

enter an order declaring the election result in its minutes.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1995, 74th Leg., ch. 715, Sec. 31, eff. Sept. 1,

1995.

Sec. 57.208. ISSUANCE OF BONDS. (a) If the issuance of bonds

and the levy of taxes to pay for the bonds are approved by the

electors of the district, the board may order the issuance of the

bonds in one or more installments as the board may deem necessary

from time to time up to the amount approved at the election.

(b) The bonds shall be known as "Levee Improvement Bonds".

(1) issued in the name of the district;

(2) signed by the chairman of the board; and

(3) attested by the secretary of the board with the seal of the

district affixed to the bonds.

(d) The board shall fix the denominations, terms and conditions

of the bonds and make them payable at an expedient time not more

than 30 years from the date on the bonds.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1977, 65th Leg., p. 1249, ch. 483, Sec. 7, eff.

Aug. 29, 1977; Acts 2003, 78th Leg., ch. 248, Sec. 44, eff. June

18, 2003.

Sec. 57.212. BOND RECORD. (a) After the bonds are issued, the

board shall deliver a well-bound book to the county treasurer of

the county of jurisdiction, who shall keep in the book a record

of:

(1) all bonds which have been issued;

(2) the number of each bond;

(3) the amount of each bond;

(4) the rate of interest on each bond;

(5) the date of issuance of each bond;

(6) the date when each bond is due;

(7) the place where each bond is payable;

(8) the amount received for each bond; and

(9) the tax levy to provide a sinking fund to pay principal of

and interest on the bonds.

(b) The treasurer shall keep the book open at all times for

inspection by any taxpayer or bondholder, and when a person pays

for a bond, the treasurer shall enter the payment in the book.

in keeping a record of the bonds the same fee allowed by law to

the county clerk for recording deeds.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.213. REFUNDING BONDS. (a) With the consent of the

bondholders, a district may refund outstanding bonds by issuing

new coupon bonds in their place.

(b) Interest is shown by coupons attached to the bonds, and the

commissioners court of jurisdiction shall determine whether the

board will pay the interest on the bonds annually or

semiannually.

other manner they choose, but, except as provided in Subsection

(d) of this section, they shall pay the bonds not later than 40

years from the date the bonds are issued.

(d) A district that taxes on the benefit basis and that is

located in a county with a population of over 1.3 million may

refund outstanding bonds or matured interest coupons on bonds

issued by the district with new coupon bonds payable not more

than 75 years from their date.

(e) The district shall issue the bonds in denominations of $100

or a multiple of $100 and, before the bonds are delivered, shall

levy a tax sufficient to pay the principal of and interest on the

refunding bonds. The refunding of bonds does not affect any taxes

already due.

(f) The board shall issue refunding bonds in the manner provided

for other district bonds.

(g) The board shall deduct any money on hand in the sinking fund

account to ascertain the amount of refunding bonds to be issued

and shall apply the money to the payment of the outstanding

bonds.

(h) The board may not issue refunding bonds until they are

approved by the attorney general and registered by the

comptroller, and the comptroller shall not register the refunding

bonds until the old bonds being replaced are presented to him for

cancellation. After the comptroller registers the new bonds, he

shall cancel the old bonds and interest coupons and deliver the

new bonds to the proper bondholders. The old bonds may be

presented for cancellation in installments, and the comptroller

may register and deliver a like amount of the new bonds.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 598, ch. 237, Sec. 140, eff.

Sept. 1, 1981; Acts 2001, 77th Leg., ch. 669, Sec. 148, eff.

Sept. 1, 2001.

Sec. 57.2131. ALTERNATIVE METHODS OF ISSUING REFUNDING BONDS.

(a) A district may issue refunding bonds as provided for in this

section, notwithstanding Section 57.213 of this code.

(b) A district may issue bonds to refund all or any part of its

outstanding bonds, notes, or other obligations including matured

but unpaid interest.

than 40 years from their date and shall bear interest at any rate

or rates permitted by the constitution and laws of the state.

(d) Refunding bonds may be made payable from the same source as

the bonds, notes, or other obligations being refunded or from

other additional source or sources.

(e) The refunding bonds must be approved by the attorney general

in the manner provided by law for other bonds of the district and

shall be registered by the comptroller on the surrender and

cancellation of the bonds being refunded.

(f) The orders or resolutions authorizing the issuance of the

refunding bonds may provide that the refunding bonds will be sold

and the proceeds deposited in the place or places at which the

bonds being refunded are payable, in which case the refunding

bonds may be issued before the cancellation of the bonds being

refunded. If refunding bonds are issued before cancellation of

the other bonds, an amount which, when added to the earnings and

profits from the investment of such amount, is sufficient to pay

the interest on and principal of the bonds being refunded to

their maturity dates, or to their option dates if the bonds have

been duly called for payment prior to maturity according to their

terms, shall be deposited in the place or places at which the

bonds being refunded are payable.

(g) If the district issues refunding bonds in accordance with

Subsection (f) of this section, the comptroller shall register

refunding bonds without the surrender and cancellation of bonds

being refunded.

(h) A refunding may be accomplished in one or in several

installment deliveries.

(i) Refunding bonds are investment securities under Chapter 8,

Business & Commerce Code.

(j) In lieu of the methods provided in this section and in

Section 51.213 of this code, a district may refund bonds, notes,

or other obligations as provided by the general law of the state.

Added by Acts 1985, 69th Leg., ch. 471, Sec. 1, eff. June 11,

1985.

Sec. 57.214. ISSUANCE OF REFUNDING BONDS WITHOUT AN ELECTION. A

district which is converted under Article XVI, Section 59, of the

Texas Constitution, may issue refunding bonds without the

approval of the electors under the provisions of Section 56.210

of this code.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.215. INVESTMENT OF SINKING FUND. The board or

commissioners court of jurisdiction may invest the district's

sinking funds in county, municipal, district, or other bonds in

which other sinking funds may by law be invested and also may

invest the sinking funds in bonds of the series to which the

funds apply if the bonds are offered for redemption before

maturity on terms considered advantageous to the district.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.216. PROVIDING FOR ADDITIONAL FUNDS. (a) If the

improvements in the engineer's report are insufficient to reclaim

all of the land and other property inside the district, extensive

repairs or additions to the improvements are necessary, or

additional funds are needed to complete improvements, the board

may provide additional funds for the district by following the

provisions of this chapter for raising funds.

(b) If the board creates additional indebtedness or issues

additional bonds, the indebtedness or bonds are subject to the

provisions of this chapter relating to the issuance of bonds.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 984, ch. 367, Sec. 38, eff.

June 10, 1981; Acts 2003, 78th Leg., ch. 248, Sec. 45, eff. June

18, 2003.

Sec. 57.217. ELIGIBILITY OF DISTRICT BONDS FOR INVESTMENTS AND

PUBLIC FUNDS. A district's bonds, when certified and approved by

the attorney general and registered by the comptroller as herein

provided, shall be legal and authorized investments for all

banks, trust companies, building and loan associations, savings

and loan associations, insurance companies of all kinds and

types, fiduciaries, and trustees and for all interest and sinking

funds and other public funds of the State of Texas and all

agencies, subdivisions, and instrumentalities of the state,

including all counties, cities, towns, villages, school

districts, and all other kinds and types of districts, public

agencies, and bodies politic. A district's bonds shall be

eligible and lawful security for all deposits of public funds of

the State of Texas and all agencies, subdivisions, and

instrumentalities of the state, including all counties, cities,

towns, villages, school districts, and all other kinds and types

of districts, public agencies, and bodies politic, to the extent

of the market value of the bonds, when accompanied by any

unmatured interest coupons attached to them.

Added by Acts 1977, 65th Leg., p. 1250, ch. 483, Sec. 9, eff.

Aug. 29, 1977.

SUBCHAPTER H. TAX PROVISIONS

Sec. 57.251. LEVY OF TAXES ON THE AD VALOREM BASIS. (a) If a

district levies taxes on the ad valorem basis, it shall levy and

have assessed and collected taxes on all taxable property in the

district.

(b) The taxes must be sufficient to pay the interest on the

bonds as it is due, and to raise a sufficient amount to create a

sinking fund to redeem and discharge the bonds at maturity.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1977, 65th Leg., p. 1251, ch. 483, Sec. 10, eff.

Aug. 29, 1977; Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r),

eff. Jan. 1, 1982.

Sec. 57.258. ASSESSMENT AND COLLECTION OF TAXES FOR DISTRICTS

WITH LAND IN MORE THAN ONE COUNTY. (a) A district providing for

the levy of taxes on the ad valorem basis which includes land

located in more than one county has all the rights, powers, and

privileges of districts that include land in one county.

(b) The assessor and collector of each county having land

included in the district shall assess the taxes levied by the

commissioners court of his county against the land in his county

which is included in the district for each year that a tax is

levied.

(c), (d) Repealed by Acts 1979, 66th Leg., p. 2330, ch. 841, Sec.

6(a)(3), eff. Jan. 1, 1982.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1979, 66th Leg., p. 2330, ch. 841, Sec. 6(a)(3),

eff. Jan. 1, 1982.

Sec. 57.259. ASSESSMENT OF DAMAGES. (a) In a district which

levies taxes on the ad valorem basis, the commissioners of

appraisement shall be appointed and shall act in the manner

provided in Sections 57.261-57.270 of this code, except that

persons appointed under this section may not assess benefits.

(b) Proceedings, notice, and hearings shall be governed by the

provisions of this chapter relating to assessment of taxes on the

benefit basis.

in districts levying taxes on the benefit basis shall apply to

assessment of taxes on the ad valorem basis.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.260. LEVY OF TAXES ON BENEFIT BASIS. (a) If a district

levies taxes on the benefit basis, the commissioners court of

each county in which any portion of that district is located

shall levy and have assessed and collected taxes on all taxable

property inside the district, based on the net benefits which the

commissioners of appraisement find will accrue to each piece of

property from the improvements described in the engineer's report

or other authorized improvements.

(b) The taxes shall be sufficient to pay the interest on the

bonds, as it is due, and to raise an amount to create a sinking

fund sufficient to discharge and redeem the bonds at maturity.

may be made at the time the bonds are issued and shall be the

rate of levy for each year until it is modified.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 2003, 78th Leg., ch. 248, Sec. 46, eff. June 18,

2003.

Sec. 57.261. APPOINTMENT OF COMMISSIONERS OF APPRAISEMENT. The

commissioners court of the county of jurisdiction in a district

levying taxes on the benefit basis shall appoint three

disinterested commissioners, known as "commissioners of

appraisement."

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 2003, 78th Leg., ch. 248, Sec. 47, eff. June 18,

2003.

Sec. 57.262. QUALIFICATIONS FOR COMMISSIONERS OF APPRAISEMENT.

The commissioners of appraisement shall be freeholders, but not

owners of land within the district for which they are to act, and

shall not be related within the fourth degree of affinity or

consanguinity, as determined under Chapter 573, Government Code,

to any of the members of the commissioners court of jurisdiction,

the board, or to any landowners in the district.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1991, 72nd Leg., ch. 561, Sec. 55, eff. Aug. 26,

1991; Acts 1995, 74th Leg., ch. 76, Sec. 5.95(27), eff. Sept. 1,

1995.

Sec. 57.263. COMPENSATION OF COMMISSIONERS OF APPRAISEMENT. (a)

The commissioners of appraisement in their report shall show the

number of days each has been employed and the actual expenses

each has incurred during his service as commissioner.

(b) The district shall pay each commissioner of appraisement $5

a day for his services and reimburse him for all necessary

expenses when his accounts are approved by the board.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.264. ORGANIZATION OF COMMISSIONERS OF APPRAISEMENT. (a)

The secretary of the board shall notify each of the

commissioners of appraisement in writing of his appointment and

of the time and place for the first meeting.

(b) The commissioners of appraisement shall meet at the time and

place specified, or as soon after that time as practicable, at a

time and place agreed on by them.

subscribe an oath to faithfully and impartially discharge their

duties as commissioners, and to make a true report of the work

done by them.

(d) At the first meeting the commissioners of appraisement shall

organize by electing one of their number chairman and one vice

chairman. The secretary of the board or in his absence, a person

the board appoints, shall be secretary of the commissioners of

appraisement during their continuance in office.

(e) The secretary shall furnish the commissioners of

appraisement information and assist them in the performance of

their duties.

(f) If a commissioner of appraisement resigns, the vacancy shall

be filled in the manner provided for filling vacancies on the

board.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.265. DUTIES OF COMMISSIONERS OF APPRAISEMENT. (a) The

commissioners of appraisement shall begin to perform their duties

within 30 days after qualifying and organizing.

(b) The commissioners of appraisement may at any time call on

the attorney of the district for legal advice and information

and, if necessary, may require the engineer or one of his

assistants to assist in the proper performance of their duties.

(1) the land inside the district;

(2) other land which will be affected by the engineer's report

if carried out;

(3) all public roads, railroads, rights-of-way, and other

property or improvements located on the land; and

(4) land inside or outside the district which may be acquired

under the provisions of this chapter for any purpose connected

with or incident to carrying out the engineer's report.

(d) The commissioners of appraisement shall assess the amounts

of benefits and all damages that will accrue to any tract of land

inside the district or any land outside the district which may be

affected by the engineer's report, or any public highway,

railroad, right-of-way, roadway, or other property.

(e) The commissioners of appraisement shall assess the value of

all land inside or outside the district to be acquired for

right-of-way or other purposes.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 2003, 78th Leg., ch. 248, Sec. 48, eff. June 18,

2003.

Sec. 57.266. REPORT OF COMMISSIONERS OF APPRAISEMENT. (a) The

commissioners of appraisement shall prepare a report of their

findings. The report shall include:

(1) the name of the owner of each piece of property examined and

assessed;

(2) a description which will identify each piece of property;

and

(3) the value of all property to be taken or acquired for

rights-of-way or any other purposes connected with carrying out

the engineer's report.

(b) At least a majority of the commissioners of appraisement

shall sign the report. They shall file the report with the

secretary of the board.

damages to any tract of land inside or outside the district shall

be considered a finding that no damage will be done to that

tract.

(d) The commissioners of appraisement in their report shall fix

a time and place to hear objections to the findings in the

report. The date for the hearing shall not be less than 20 days

from the filing of the report.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1981, 67th Leg., p. 984, ch. 367, Sec. 39, eff.

June 10, 1981; Acts 2003, 78th Leg., ch. 248, Sec. 49, eff. June

18, 2003.

Sec. 57.267. NOTICE OF HEARING. (a) After the commissioners of

appraisement file their report with the secretary of the board,

the secretary shall publish notice of the time and place of the

hearing on the report.

(b) The notice shall be published in a newspaper published in

each county in which any part of the district is located, or in

which any land lies that will be in any way affected by the

proposed engineer's report. The notice shall be published once a

week for two consecutive weeks before the date of the hearing.

To the owners and all other persons having any interest in land

lying in ___ County, take notice, that a copy of the engineer's

report of the ___ Levee Improvement District has been filed in

the district's office and that the commissioners of appraisement

have been appointed to assess benefits and damages accruing to

land or other property inside or outside the levee improvement

district which will be benefited, taken, damaged, or affected in

some way by the carrying out of the engineer's report. The report

of the commissioners of appraisement has been filed in my office

at ___, and all interested persons may examine the report and

make an objection to all or any part of the report. A person who

claims damage to his land and to whose land no damages have been

assessed in the report must file a claim for damage in my office

on or before ___, ___. A person who fails to make an objection or

to file a claim for damages is deemed to have waived his right to

object or claim damages. The commissioners of appraisement will

meet on ___, ___, to hear and act on objections to their report

and claims for damages.

____________________

Secretary, Board of Directors

__________ Levee Improvement District

(d) The secretary shall mail written notice to each person whose

property is listed in the report of the commissioners of

appraisement, if the office address is known. This notice shall

state in substance:

(1) that the report of the commissioners of appraisement

assessing benefits and damages accruing to land and other

property because of the engineer's report for the district has

been filed in the district's office;

(2) that all persons interested may examine the report and make

objections to it in whole or in part; and

(3) that the commissioners of appraisement will meet on the day

and at the place named to hear and act on objections to the

report.

(e) The secretary, on the day of the hearing, shall file in his

office the original notice, with his affidavit, which shall show

the manner of publication and the names of all persons to whom

notices have been mailed. The affidavit shall state that the

secretary could not with reasonable diligence ascertain the

post-office addresses of those affected to whom no notices were

mailed.

(f) The secretary shall file copies of the notice and his

affidavit with the commissioners of appraisement and with the

clerk of the commissioners court of jurisdiction.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 2003, 78th Leg., ch. 248, Sec. 50, eff. June 18,

2003.

Sec. 57.268. RIGHTS OF PARTIES. Parties interested in matters

before the commissioners of appraisement may appear in person or

by attorney, or both, and are entitled to process for witnesses,

to be issued by the chairman of the commissioners of appraisement

on demand. The commissioners of appraisement have the same power

as a court of record to enforce the attendance of witnesses.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.269. HEARING; JUDGMENT. (a) An owner of land or other

property affected by the report of the commissioners of

appraisement or by the engineer's report may file an objection to

any or all parts of the report of the commissioners of

appraisement at or before the hearing on the report.

(b) A person on whose land no damages have been assessed and who

believes that his land will be damaged by prosecution of the

engineer's report may file with the secretary of the board a

claim for damages.

named in the notice, shall hear and decide all objections and

claims for damages and may make changes and modifications in the

report.

(d) The commissioners of appraisement may adjourn the hearing

from day to day.

(e) After modifying the report to conform to the changes decided

on at the hearing, the commissioners of appraisement shall make a

decree confirming the report as modified.

(f) If necessary the commissioners shall condemn and adjudge

damages for land inside or outside the district that is needed

for right-of-way or other purposes.

(g) The commissioners shall adjudge and apportion costs incurred

on the hearing in an equitable manner.

(h) The findings of the commissioners of appraisement as to

benefits is final and conclusive.

(i) The secretary shall record the findings of benefits in the

minutes of the board and shall file certified copies of the

findings with the county clerk of each county in which any

portion of the land inside the district is located. The filing is

notice to all persons of the contents of the decree.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 1989, 71st Leg., ch. 1248, Sec. 72, eff. Sept. 1,

1989; Acts 2003, 78th Leg., ch. 248, Sec. 51, eff. June 18, 2003.

Sec. 57.270. APPEAL OF DECREE OF THE COMMISSIONERS OF

APPRAISEMENT. (a) A person or the board may appeal from the

decree of the commissioners of appraisement assessing or refusing

to assess damages or fixing the value of a right-of-way.

(b) The only questions considered on an appeal are:

(1) whether or not just compensation has been allowed for

property taken;

(2) whether or not proper damages have been allowed for property

injured; or

(3) whether or not in fact property has been damaged.

county of jurisdiction in the manner, under the conditions, and

within the time provided by Sections 57.020-57.025 of this code

for appeals from judgments of the commissioners court refusing to

create the district.

(d) The district court has jurisdiction of the appeal regardless

of the amount claimed.

(e) The secretary in not less than five days after the appeal is

filed shall send to the district clerk:

(1) the engineer's report or a certified copy of it;

(2) a transcript of that part of the commissioners of

appraisement's report affecting the lands concerned in the

appeal;

(3) a transcript of the claim for damages; and

(4) a transcript of the action of the commissioners of

appraisement on the claim.

(f) Appeals may be consolidated in the district court.

(g) The trial in the district court shall be de novo, and the

proceedings shall be in accordance with the laws of this state

for damage suits.

(h) The claimant is considered the plaintiff, and the district,

the defendant, and no further pleadings are required.

(i) Appeals may be taken from the judgment of the district court

as in other civil cases.

(j) No appeal may delay carrying out the engineer's report, and

if the board pays to the district clerk the amount of damages

awarded by the commissioners of appraisement to a claimant who is

appealing their decree, and if the board makes bond to pay to the

claimant any additional amount that he may be awarded on his

appeal, title to the condemned property that is the subject of

the appeal vests in the district, and the district is entitled to

immediate possession.

(k) No person may claim damages against the district, its board,

officers, or agents because of the prosecution of the engineer's

report if he owns or has an interest in land in a county in which

notice has been published of the hearing before the commissioners

of appraisement, and he has failed to file a claim for damages or

an objection to the damages assessed by the commissioners of

appraisement against his land, or if he has filed a claim or

objection but has failed to appeal from an adverse ruling on his

claim or objection.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 2003, 78th Leg., ch. 248, Sec. 52, eff. June 18,

2003.

Sec. 57.271. BASIS OF TAXATION. (a) After the action of the

commissioners of appraisement, as provided in Sections

57.261-57.270 of this code, their final findings, judgment and

decree assessing benefits, until changed or modified, shall form

the basis of taxation for the district, for all purposes for

which taxes may be levied by the district.

(b) Taxes shall be apportioned and levied on each tract of land,

railroad, and other real property in the district in proportion

to the benefits to the property named in the decree of the

commissioners of appraisement.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.272. TAX ASSESSOR FOR DISTRICTS LEVYING TAXES ON BENEFIT

BASIS. (a) The secretary of the board shall serve as tax

assessor for a district levying taxes on the benefit basis.

(b) When a tax is levied, the secretary shall, at the expense of

the district, prepare a tax roll substantially in the same form

as the assessment roll made by county assessor and collector,

except the roll shall state net benefits assessed against

property.

against each piece of property and enter the amount on the tax

roll and shall file with the assessor and collector of each

county in which a portion of the district is located a certified

copy of the part of the tax roll which relates to property in the

district located in that county.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Sec. 57.273. READJUSTING ASSESSMENTS. (a) After one year from

the date of the final judgment and decree of the commissioners of

appraisement the owners of a majority of the acreage in the

district may file a petition with the commissioners court

alleging that the previous assessment of benefits in the judgment

and decree is insufficient or inequitable and requesting an

increase or readjustment of the assessment of benefits for the

purpose of making an adequate or more equitable basis for levying

taxes.

(b) If the engineer's report is changed or modified, or if

extensive repairs or additions to the engineer's report are

desired, the board shall file a petition with the commissioners

court describing the changes, modifications, repairs, or

additions.

a day for a hearing on the petition.

(d) The commissioners court shall issue notice informing all

persons concerned of the time and place of the hearing, and of

their rights to appear and contend for or contest a reassessment

of benefits. The notice must be posted as provided in Section

57.015 of this code for posting notice of the hearing for

establishing the district.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 2003, 78th Leg., ch. 248, Sec. 53, eff. June 18,

2003.

Sec. 57.274. HEARING ON PETITION FOR REASSESSMENT. (a) At the

hearing on readjustment of assessments, the commissioners court

shall hear the petition and receive evidence for or against the

petition.

(b) The commissioners court shall order a reassessment of

benefits if it finds that the aggregate amount of assessed

benefits as shown by the previous final judgment and decree is

insufficient to carry out the original engineer's report or

changes, repairs, or additions to the report or there has been a

material change in the relative value of the benefits conferred

on the property in the district, or for some reason the

assessment of benefits is inadequate or inequitable.

appoint commissioners of appraisement as provided in Section

57.263 of this code, and the new commissioners of appraisement

have the same powers, rights, privileges, and duties as provided

in Section 57.267 of this code.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 2003, 78th Leg., ch. 248, Sec. 54, eff. June 18,

2003.

Sec. 57.275. TAX COLLECTION ON REASSESSMENT. (a) The judgment

and decree of the commissioners of appraisement reassessing

benefits in the district are the basis of the assessment of taxes

in the district.

(b) The assessment can again be modified or changed but there

can be no reassessment of benefits that will in any way render

any outstanding bonds or other indebtedness of the district

insecure. The sum of benefits as reassessed may never be less

than the sum of all outstanding bonds and other indebtedness of

the district.

is located shall levy and have assessed and collected taxes based

on the reassessment, at a rate sufficient to provide funds to pay

the interest on all outstanding bonds and other indebtedness of

the district, to pay the bonds or other indebtedness at maturity,

and to provide the necessary sinking funds to pay all bonds or

other indebtedness that may be issued.

(d) If the engineer's report is modified, or if extensive

repairs or additions are made, the provisions of this section

apply to districts that levy taxes on the ad valorem basis, but

the commissioners of appraisement shall assess only the damages

which will accrue to the property inside or outside the district

as a result of the changes in the report.

Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971.

Amended by Acts 2003, 78th Leg., ch. 248, Sec. 55, eff. June 18,

2003.

Sec. 57.279. COLLECTION OF DELINQUENT TAXES. (a) Taxes levied

on the benefit basis under this chapter are a first and prior

lien on all property against which they are assessed and are

payable, mature, and become delinquent as provided in the

Property Tax Code for ad valorem taxes.

(b) The Property Tax Code governs the collection of delinquent

taxes levied on the benefit basis and the sale of property for

the payment of the taxes.

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.

SUBCHAPTER I. DISSOLUTION

Sec. 57.321. DISSOLUTION OF A DISTRICT. Subject to the<

Find Legal Information

Texas Codes and Statutes

CHAPTER 57. LEVEE IMPROVEMENT DISTRICTS