Tex. Spec. Dist. Local Laws Code Section 3893.206
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 2009, 81st Leg., R.S., Ch. 1100 (H.B. 4827), Sec. 1, eff. June 19, 2009.

Source: Section 3893.206 — Assessments; Liens for Assessments, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3893.­htm#3893.­206 (accessed Apr. 29, 2024).

3893.001
Definitions
3893.002
Harris County Improvement District No
3893.003
Purpose
3893.004
Findings of Benefit and Public Purpose
3893.005
District Territory
3893.006
Liberal Construction of Chapter
3893.051
Board of Directors
3893.052
Appointment of Directors on Increase in Board Size
3893.053
Nonvoting Directors
3893.054
Quorum
3893.055
Conflicts of Interest
3893.056
Compensation of Voting Directors
3893.101
District Powers
3893.102
Nonprofit Corporation
3893.103
Agreements
3893.104
Elections
3893.105
Contract for Law Enforcement and Security Services
3893.106
Annexation or Exclusion of Territory
3893.107
Approval by City of Houston
3893.108
Membership in Charitable Organizations
3893.109
Road Powers
3893.110
Air Rights
3893.111
Additional Property Rights
3893.112
No Eminent Domain Power
3893.151
Public Transit System
3893.152
Parking Facilities Authorized
3893.153
Rules
3893.154
Financing of Public Transit System or Parking Facilities
3893.155
Payment in Lieu of Taxes to Other Taxing Unit
3893.156
Agreement with Rapid Transit Authority
3893.201
Authority to Impose Assessments, Ad Valorem Taxes, and Impact Fees
3893.202
Disbursements and Transfers of Money
3893.203
Assessment in Part of District
3893.204
Petition Required for Assessment and for Financing Services and Improvements
3893.205
Maintenance Tax
3893.206
Assessments
3893.207
Property of Certain Utilities Exempt from Assessment and Impact Fees
3893.208
Use of Electrical or Optical Lines
3893.209
Bonds and Other Obligations
3893.210
Limits on Parks and Recreation Bonds
3893.211
Tax and Bond Elections
3893.212
Powers of Municipal Utility District to Establish Defined Areas and Designated Property
3893.213
Municipality Not Required to Pay District Obligations
3893.214
Competitive Bidding
3893.251
Consolidation with Municipal Management District
3893.252
Terms and Conditions for Consolidation
3893.253
Notice and Hearing on Consolidation
3893.254
Governing Consolidated Districts
3893.255
Debts of Original Districts
3893.256
Assessment and Collection of Taxes
3893.257
Filing of Order with County Clerk and Executive Director
3893.301
Dissolution of District with Outstanding Debt

Accessed:
Apr. 29, 2024

§ 3893.206’s source at texas​.gov