Sec. 375.119.  APPORTIONMENT OF COST.  The portion of the cost of an improvement project or services to be assessed against the property in the district shall be apportioned by the board based on the special benefits accruing to the property because of the improvement project or services.  The cost may be assessed:
(1)  equally by front foot or by square foot of land area against all property in the district;
(2)  against property according to the value of the property as determined by the board, with or without regard to structures or other improvements on the property;  or
(3)  on any other reasonable assessment plan that results in imposing fair and equitable shares of the cost on property similarly benefited.
Added by Acts 1991, 72nd Leg., ch. 16, Sec. 13.05(a), eff. Aug. 26, 1991.