Tex. Spec. Dist. Local Laws Code Section 3001.207
Assessment as Lien

(a)

An assessment, including an assessment resulting from an addition or correction to the assessment roll, penalties and interest on an assessment, an assessment collection expense, and reasonable attorney’s fees incurred by the district in collecting an assessment are:

(1)

a first and prior lien against the property assessed;

(2)

superior to any other lien or claim other than a lien or claim for county, school district, or municipal ad valorem taxes; and

(3)

the personal liability of and charge against the owners of the property, even if the owners are not named in an assessment proceeding.

(b)

The lien is effective from the date of the order imposing the assessment until the date the assessment is paid.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.

Source: Section 3001.207 — Assessment as Lien, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3001.­htm#3001.­207 (accessed May 11, 2024).

3001.001
Definitions 3001.002
Southeast Texas Agricultural Development District 3001.003
Purpose and Nature of District 3001.004
District Territory 3001.005
Applicability of and Relation to Other Law 3001.051
Board of Directors 3001.052
Qualifications 3001.053
Terms 3001.054
Director’s Bond 3001.055
Removal 3001.056
Officers 3001.057
Meetings 3001.058
Compensation 3001.059
Conflict of Interest 3001.101
General Powers and Duties 3001.102
Limitation on District Powers 3001.103
Exercise of Powers Outside District 3001.104
Imposition of Ad Valorem Tax Prohibited 3001.105
Rulemaking 3001.106
Executive Director 3001.107
Economic Development 3001.108
Agricultural Development 3001.109
Sugar Mill or Other Enterprise 3001.110
Designation of Agricultural Projects 3001.111
Agricultural Research 3001.112
Transportation 3001.113
Relationship with Navigation District 3001.114
Acquisition or Disposition of Property 3001.115
Eminent Domain 3001.116
Annexation and Exclusion of Territory 3001.117
Agreements 3001.118
Donations 3001.119
Hearings 3001.120
Suits 3001.121
Indemnification 3001.122
Official Seal 3001.151
Powers and Duties Related to Finances 3001.152
Obligations 3001.153
Approval of Assessment Obligations 3001.201
General Powers Related to Assessments 3001.202
Area to Be Assessed 3001.203
Hearing and Petition Required 3001.204
Apportionment of Costs 3001.205
Assessment to Finance Project or Service 3001.206
Assessment Roll 3001.207
Assessment as Lien 3001.208
Correction of Mistake 3001.209
Notice of Hearing on Proposed Assessment 3001.210
Conduct of Hearing 3001.211
Board Order Imposing Assessment 3001.212
Rehearing 3001.213
Notice of Assessment 3001.214
Appeal to Court 3001.215
New Assessment After Invalid Prior Assessment 3001.251
Dissolution
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Accessed:
May 11, 2024

§ 3001.207’s source at texas​.gov