Tex. Spec. Dist. Local Laws Code Section 3798.204
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. The board may enforce the lien in the same manner that the board may enforce an ad valorem tax lien against real property.

(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 2017, 85th Leg., R.S., Ch. 618 (H.B. 4268), Sec. 1, eff. September 1, 2017.

Source: Section 3798.204 — Assessments; Liens for Assessments, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3798.­htm#3798.­204 (accessed Jun. 5, 2024).

3798.001
Definitions
3798.002
Creation and Nature of District
3798.003
Purpose
3798.004
Findings of Benefit and Public Purpose
3798.005
District Territory
3798.006
Applicability of Municipal Management Districts Law
3798.007
Construction of Chapter
3798.008
Conflicts of Law
3798.009
Consent of Municipality Required
3798.010
Effect of Annexation
3798.051
Governing Body
3798.052
Appointment and Removal of Director Appointed by City
3798.053
Appointment by Commission
3798.054
Vacancy
3798.055
Director’s Oath or Affirmation
3798.056
Officers
3798.057
Compensation
3798.058
Liability Insurance
3798.059
No Executive Committee
3798.060
Board Meetings
3798.101
General Powers and Duties
3798.102
Improvement Projects and Services
3798.103
Location of Improvement Project
3798.104
Ownership of Improvement Projects
3798.105
Retail Water and Sewer Services Prohibited
3798.106
Adding or Removing Territory
3798.107
No Eminent Domain
3798.151
Division of District
3798.152
Law Applicable to New District
3798.153
Division Procedures
3798.154
Contract Authority of New Districts
3798.201
Disbursements and Transfers of Money
3798.202
Money Used for Improvements or Services
3798.203
Method of Notice for Hearing
3798.204
Assessments
3798.205
Notice of Assessments
3798.251
Bonds and Other Obligations
3798.301
Dissolution by City Ordinance
3798.302
Collection of Assessments and Other Revenue
3798.303
Assumption of Assets and Liabilities
3798.901
Applicability
3798.902
Conflict of Laws
3798.903
Written Agreement Regarding Special Appraisals
3798.904
Requirements for Advertising Bond Issue
3798.905
Requirements for Bond Issue
3798.906
Requirements for Collection of Revenue to Pay Bonds

Accessed:
Jun. 5, 2024

§ 3798.204’s source at texas​.gov