Tex. Spec. Dist. Local Laws Code Section 3849.155
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 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.
Added by Acts 2007, 80th Leg., R.S., Ch. 949 (H.B. 4004), Sec. 1, eff. June 15, 2007.

Source: Section 3849.155 — Assessments; Liens for Assessments, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3849.­htm#3849.­155 (accessed Jun. 5, 2024).

3849.001
Definitions
3849.002
International Management District
3849.003
Purpose
3849.004
Findings of Benefit and Public Purpose
3849.005
District Territory
3849.006
Eligibility for Inclusion in Special Zones
3849.007
Applicability of Municipal Management Districts Law
3849.008
Liberal Construction of Chapter
3849.051
Board of Directors
3849.052
Appointment of Directors on Increase in Board Size
3849.053
Appointment of Directors
3849.054
Quorum
3849.101
General Powers
3849.102
Exercise of Powers of Other Governmental Entities
3849.103
Nonprofit Corporation
3849.104
Agreements
3849.105
Authority to Contract for Law Enforcement
3849.106
Annexation or Exclusion of Territory
3849.107
Approval by City of Houston
3849.108
Membership in Charitable Organizations
3849.109
Economic Development Programs and Other Powers Related to Planning and Development
3849.110
No Eminent Domain
3849.151
Disbursements and Transfers of Money
3849.152
Money Used for Improvements or Services
3849.153
Petition Required for Financing Services and Improvements with Assessments
3849.154
Method of Notice for Hearing
3849.155
Assessments
3849.156
Assessments Considered Taxes
3849.157
Ad Valorem Tax
3849.158
Utility Property Exempt from Impact Fees and Assessments
3849.159
Use of Electrical or Optical Lines
3849.160
Bonds and Other Obligations
3849.161
Taxes for Bonds and Other Obligations
3849.162
Tax and Bond Elections
3849.163
City of Houston Not Required to Pay District Obligations
3849.164
Competitive Bidding
3849.165
Tax and Assessment Abatements
3849.201
Dissolution of District with Outstanding Debt

Accessed:
Jun. 5, 2024

§ 3849.155’s source at texas​.gov