Sec. 3001.204.  APPORTIONMENT OF COSTS.  (a)  The board shall apportion the cost of an assessment to property according to the special benefits accruing to the property because of the project or service to be financed by the assessment.  The cost may be assessed:
(1)  equally by front foot or by square foot of land area;
(2)  equally by acreage of land;
(3)  according to the value of the property as determined by the board;  or
(4)  according to any other reasonable assessment plan that imposes a fair share of the cost on property similarly benefited.
(b)  In making the determination under Subsection (a)(3), the board may consider the value of a structure or improvement on the property.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.