Sec. 313.044.  ASSESSMENT APPORTIONED UNDER FRONT FOOT RULE UNLESS INEQUITABLE.  (a)  A cost of an improvement that is assessed against abutting property and the owners of the property shall be apportioned among the parcels of abutting property and the owners of the property in accordance with the front foot rule.
(b)  If, in the opinion of the governing body, the application of the front foot rule in a particular case would result in injustice or inequality, the governing body shall apportion and assess the costs in the proportion it determines just and equitable, considering:
(1)  the special benefit the property and the owner receive in enhanced value to the property;
(2)  the equities of the owners;  and
(3)  the adjustment of the apportionment so as to produce a substantial equality of benefits received and burdens imposed.
(c)  The entirety of a parcel of real property abutting the highway proposed for assessment is subject to the assessment irrespective of subdivision or partial sale after the date on which the notice was mailed if:
(1)  an assessment is imposed by ordinance;  and
(2)  the municipality has delivered to the county clerk for recording a notice of the proposed assessment that describes, or describes by reference, each abutting parcel.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.