Tex. Spec. Dist. Local Laws Code Section 3976.0404
Assessments; Liens for Assessments

(a)

The board by resolution may impose and collect an assessment for any purpose authorized by this chapter in all or any part of the district.

(b)

An assessment, a reassessment, or an assessment resulting from an addition to or correction of the assessment roll by the district, penalties and interest on an assessment or reassessment, an expense of collection, and reasonable attorney’s fees incurred by the district 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 a charge against the owners of the property even if the owners are not named in the assessment proceedings.

(c)

The lien is effective from the date of the board’s resolution imposing the assessment until the date the assessment is paid.

(d)

The board may make a correction to or deletion from the assessment roll that does not increase the amount of assessment of any parcel of land without providing notice and holding a hearing in the manner required for additional assessments.

(e)

The district may not impose an assessment on a municipality, county, or other political subdivision.
Added by Acts 2019, 86th Leg., R.S., Ch. 1253 (H.B. 4637), Sec. 1, eff. September 1, 2019.

Source: Section 3976.0404 — Assessments; Liens for Assessments, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3976.­htm#3976.­0404 (accessed May 18, 2024).

3976.0101
Definitions 3976.0102
Creation and Nature of District 3976.0103
Purpose 3976.0104
Findings of Benefit and Public Purpose 3976.0105
District Territory 3976.0106
Applicability of Municipal Management Districts Law 3976.0107
Construction of Chapter 3976.0108
Conflicts of Law 3976.0109
Consent of Municipality Required 3976.0201
Governing Body 3976.0202
Appointment and Removal of Director Appointed by City 3976.0203
Appointment by Commission 3976.0204
Vacancy 3976.0207
Compensation 3976.0208
Initial Directors 3976.0301
General Powers and Duties 3976.0302
Improvement Projects and Services 3976.0303
Location of Improvement Project 3976.0306
Adding or Removing Territory 3976.0307
No Eminent Domain Power 3976.0401
Disbursements and Transfers of Money 3976.0402
Money Used for Improvements or Services 3976.0403
Method of Notice for Hearing 3976.0404
Assessments 3976.0405
Notice of Assessments 3976.0503
Tax Election Required 3976.0504
Operation and Maintenance Tax 3976.0505
Authority to Borrow Money and to Issue Bonds and Other Obligations 3976.0506
Bonds Secured by Revenue or Contract Payments 3976.0507
Bonds Secured by Ad Valorem Taxes 3976.0601
Dissolution by City Ordinance 3976.0602
Collection of Assessments and Other Revenue 3976.0603
Assumption of Assets and Liabilities 3976.0701
Applicability 3976.0702
Conflict of Laws 3976.0703
Written Agreement Regarding Special Appraisals 3976.0704
Requirements for Advertising Bond Issue 3976.0705
Requirements for Bond Issue 3976.0706
Requirements for Collection of Revenue to Pay Bonds
Green check means up to date. Up to date

Accessed:
May 18, 2024

§ 3976.0404’s source at texas​.gov