(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.