Sec. 286.014. CORRECTION OF ASSESSMENT; SUBSEQUENT ASSESSMENT. (a) If an assessment is held or determined to be invalid or unenforceable, the commissioners court may correct:
(1) a deficiency in a proceeding relating to the assessment; or
(2) an error, inaccuracy, irregularity, or invalidity relating to the assessment.
(b) The commissioners court may make and impose a subsequent assessment after a notice and hearing that comply as nearly as possible with the requirements for the original notice and hearing.
(c) A recital in a certificate issued as evidence of a subsequent assessment has the same force as a recital in a certificate related to an original assessment.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.