Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 372.020 - Reassessment The governing body of the municipality or county may make a reassessment or new assessment of a parcel of land if:
(1) a court of competent jurisdiction sets aside an assessment against the parcel;(2) the governing body determines that the original assessment is excessive; or(3) on the written advice of counsel, the governing body determines that the original assessment is invalid.Tex. Loc. Gov't. Code § 372.020
Amended by Acts 2001, 77th Leg., ch. 1341, Sec. 18, eff. 6/16/2001. Acts 1987, 70th Leg., ch. 149, Sec. 1, eff. 9/1/1987.