Tex.
Local Gov't Code Section 552.065
Assessment Provisions
(a)
By ordinance, the governing body of the municipality may:(1)
assess not more than nine-tenths of the estimated cost of improvements against the benefitted property and the owners of that property;(2)
provide the time, terms, and conditions of payment and defaults of the assessments; and(3)
prescribe the interest rate on the assessment, not to exceed 10 percent a year.(b)
The governing body may issue in the name of the municipality assignable certificates in evidence of assessments levied under this section that declare the lien on the property and the liability of the owners whether named correctly or not. The governing body may set the terms and conditions of those certificates. If a certificate substantially states that the required proceeding relating to improvements referred to in the certificate has been held in compliance with law and that all the prerequisites to the fixing of an assessment lien against the property described in the certificate and the personal liability of the owner of the property have been performed, the certificate is prima facie evidence of all the matters recited in the certificate, and further proof is not required. In a suit on an assessment or reassessment in evidence of which a certificate may be issued under this subchapter, it is sufficient to allege the substance of the recitals in the certificate and that those recitals are true. Further allegations with reference to the proceedings relating to the assessment or reassessment are not necessary.(c)
An assessment against benefitted property under this section is collectable with interest, cost of collection, and reasonable attorney’s fees. The assessment is a first and prior lien on the assessed property and the lien takes effect on the date that a notice of proposed improvements is made under Section 552.067 (Notice of Proposed Improvements; Lien). The lien is superior to any other lien or claim except a state, county, school district, or municipal property tax lien. The assessment is a personal liability and charge against the owners of the assessed property on the date on which the lien takes effect, whether or not the owners are named in a notice, instrument, certificate, or ordinance provided for under this subchapter.(d)
The municipality may make assessments against several parcels of benefitted property in one assessment if the parcels are owned by the same person. The municipality may jointly assess benefitted property owned jointly by one or more persons.
Source:
Section 552.065 — Assessment Provisions, https://statutes.capitol.texas.gov/Docs/LG/htm/LG.552.htm#552.065 (accessed May 4, 2024).
