Tex.
Spec. Dist. Local Laws Code Section 3804.156
Assessments; Liens for Assessments
(a)
The board by resolution may impose and collect an assessment for any purpose authorized by this chapter.(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:(1)
are a first and prior lien against the property assessed;(2)
are superior to any other lien or claim other than a lien or claim for county, school district, or municipal ad valorem taxes; and(3)
are the personal liability of and a charge against the owners of the property even if the owners are not named in the assessment proceeding.(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 correct, add to, or delete assessments from its assessment rolls after notice and hearing as provided by Subchapter F (General Powers Relating to Assessments), Chapter 375 (Municipal Management Districts in General), Local Government Code.(e)
If equipment installed, at no cost to the district, on assessed property reduces the district’s cost of providing a service, the district may reduce the amount of the assessment against the property for the person required to pay the assessment by an amount equal to the money saved by the equipment or may rebate the money saved to the person required to pay the assessment. The amount of money saved is determined solely by the district. The district shall determine and apply rebates and reductions under this subsection in a nondiscriminatory manner.
Source:
Section 3804.156 — Assessments; Liens for Assessments, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3804.htm#3804.156 (accessed Jun. 5, 2024).
