Texas Code § 311.093

ASSESSMENT FOR SIDEWALK IN HOME-RULE MUNICIPALITY
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Sec. 311.093. ASSESSMENT FOR SIDEWALK IN HOME-RULE MUNICIPALITY. (a) A home-rule municipality may assess a landowner for the entire cost of constructing a sidewalk, including a curb, abutting the owner's land.
(b) The assessment creates a lien on the owner's abutting land for the assessed cost.

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