Tex.
Spec. Dist. Local Laws Code Section 3869.153
Impact Fees and Assessments; Exemption
(a)
The district may impose an impact fee or assessment included in a project development agreement entered into under Section 3869.160 (Project Development Agreement Required to Undertake Projects, Impose Taxes, or Borrow Money, Including Bonds) on property in the district, including an impact fee or assessment on residential or commercial property, only in the manner provided by Subchapter A, Chapter 372, or by Subchapter F (General Powers Relating to Assessments), Chapter 375 (Municipal Management Districts in General), Local Government Code, for a municipality, county, or district, according to the benefit received by the property.(b)
An impact fee for residential property must be for the limited purpose of providing capital funding for:(1)
public water and wastewater facilities;(2)
drainage and storm water facilities; and(3)
streets and alleys.(c)
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; and(2)
superior to any other lien or claim other than a lien or claim for county, school district, or municipal ad valorem taxes.(d)
The lien of an assessment against property runs with the land. That portion of an assessment payment obligation that has not yet come due is not eliminated by the foreclosure of an ad valorem tax lien, and any purchaser of property in a foreclosure of an ad valorem tax lien takes the property subject to the assessment payment obligations that have not yet come due and to the lien and terms of payment under the assessment ordinance or order.(e)
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.(f)
The district may not impose an impact fee on the property, including equipment and facilities, of a public utility provider in the district.
Source:
Section 3869.153 — Impact Fees and Assessments; Exemption, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3869.htm#3869.153 (accessed Apr. 29, 2024).
