Tex. Spec. Dist. Local Laws Code Section 7817.0301
Assessments; Liens for Assessments

(a)

The board by resolution may impose an assessment for any purpose authorized by this chapter.

(b)

An assessment, including an assessment resulting from an addition to or correction of the assessment roll by the district, a reassessment, 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 property owners 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. The board may enforce the lien in the same manner that the board may enforce an ad valorem tax lien against real property.
Added by Acts 2021, 87th Leg., R.S., Ch. 914 (H.B. 3530), Sec. 1.01, eff. April 1, 2023.

Source: Section 7817.0301 — Assessments; Liens for Assessments, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­7817.­htm#7817.­0301 (accessed May 18, 2024).

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Accessed:
May 18, 2024

§ 7817.0301’s source at texas​.gov