Texas Code § 315.064

STATEMENT OF OWNERSHIP AND COSTS
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Sec. 315.064. STATEMENT OF OWNERSHIP AND COSTS. (a) After the governing body of a municipality has approved and executed a contract for lighting improvements, the municipal engineer shall prepare and submit to the governing body a written statement that:
(1) lists the owners of property abutting any street to be improved;
(2) states the number of front feet owned by each owner;
(3) describes, by lot and block number or by another method that identifies the property, the abutting property owned by each owner; and
(4) estimates:
(A) the total cost of the improvement;
(B) the amount for each front foot to be assessed against abutting property and its owner; and
(C) the total amount to be assessed against each owner.
(b) If there is no municipal engineer, the municipal official whose duties most closely correspond to those of a municipal engineer shall prepare and submit the statement.
(c) The governing body shall examine the statement and correct any error in the statement.
(d) An error or omission in a statement prepared under this section does not invalidate an assessment or a lien or claim of personal liability imposed under an assessment.

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