Tex.
Spec. Dist. Local Laws Code Section 3901.204
Assessments; Liens for Assessments
(a)
The board by resolution may impose and collect an assessment for any purpose authorized by this chapter in all or any part of the district regardless of whether the part of the district where the assessment is to be imposed is subject to an assessment previously imposed by the board.(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 are:(1)
a first and prior lien against the property assessed;(2)
superior to any other lien or claim other than a lien or claim for county, school district, or municipal ad valorem taxes; and(3)
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.
Source:
Section 3901.204 — Assessments; Liens for Assessments, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3901.htm#3901.204 (accessed Jun. 5, 2024).
