Tex.
Spec. Dist. Local Laws Code Section 3895.153
Impact Fees and Assessments; Exemption
(a)
The district may impose an impact fee or assessment on property in the district, including an impact fee or assessment on residential or commercial property, only in the manner provided by Subchapter A (Short Title), Chapter 372 (Improvement Districts in Municipalities and Counties), or Subchapter F, Chapter 375 (Municipal Management Districts in General), Local Government Code, for a municipality, county, or public improvement 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, or an expense of collection of an assessment, including reasonable attorney’s fees, incurred by the district:(1)
is a first and prior lien against the property assessed; and(2)
is superior to any other lien or claim other than a lien or claim for county, school district, or municipal ad valorem taxes.(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.(e)
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 3895.153 — Impact Fees and Assessments; Exemption, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3895.htm#3895.153 (accessed Jun. 5, 2024).
