Tex. Spec. Dist. Local Laws Code Section 3854.204
Assessments; Liens for Assessments

(a)

The board may levy and collect an assessment under Subchapter F (General Powers Relating to Assessments), Chapter 375 (Municipal Management Districts in General), Local Government Code, for any authorized purpose only if the assessment does not conflict with this chapter.

(b)

An assessment or reassessment 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 levying 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 2009, 81st Leg., R.S., Ch. 1139 (H.B. 2619), Sec. 1.02, eff. April 1, 2011.

Source: Section 3854.204 — Assessments; Liens for Assessments, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3854.­htm#3854.­204 (accessed May 4, 2024).

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Accessed:
May 4, 2024

§ 3854.204’s source at texas​.gov