Tex. Spec. Dist. Local Laws Code Section 3928.155
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.

(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 2013, 83rd Leg., R.S., Ch. 1309 (H.B. 3954), Sec. 1, eff. June 14, 2013.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1376 (S.B. 1921), Sec. 1, eff. June 14, 2013.

Source: Section 3928.155 — Assessments; Liens for Assessments, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3928.­htm#3928.­155 (accessed Jun. 5, 2024).

3928.001
Definitions
3928.002
Nature of District
3928.003
Purpose
3928.004
Findings of Benefit and Public Purpose
3928.005
Initial District Territory
3928.006
Eligibility for Inclusion in Special Zones
3928.007
Applicability of Municipal Management Districts Law
3928.008
Construction of Chapter
3928.051
Governing Body
3928.052
Appointment of Voting Directors
3928.053
Nonvoting Directors
3928.054
Quorum
3928.055
Compensation
3928.101
General Powers and Duties
3928.102
Improvement Projects and Services
3928.103
Rail Facilities
3928.104
Development Corporation Powers
3928.105
Nonprofit Corporation
3928.106
Agreements
3928.107
Law Enforcement Services
3928.108
Membership in Charitable Organizations
3928.109
Economic Development
3928.110
Parking Facilities
3928.111
Strategic Partnership Agreement
3928.112
Annexation or Exclusion of Land
3928.113
No Eminent Domain Power
3928.151
Disbursements and Transfers of Money
3928.152
Money Used for Improvements or Services
3928.153
Petition Required for Financing Services and Improvements with Assessments
3928.154
Method of Notice for Hearing
3928.155
Assessments
3928.156
Residential Property Not Exempt
3928.157
Competitive Bidding
3928.158
Tax and Assessment Abatements
3928.201
Elections Regarding Taxes and Bonds
3928.202
Operation and Maintenance Tax
3928.203
Contract Taxes
3928.204
Authority to Borrow Money and to Issue Bonds and Other Obligations
3928.205
Taxes for Bonds
3928.206
Taxes and Bonds for Recreational Facilities
3928.251
Authority to Establish Defined Areas or Designated Property
3928.252
Procedure for Election
3928.253
Declaring Result and Issuing Order
3928.254
Taxes for Services, Improvements, and Facilities in Defined Areas or Designated Property
3928.255
Issuance of Bonds for Defined Area or Designated Property
3928.301
Municipal Annexation

Accessed:
Jun. 5, 2024

§ 3928.155’s source at texas​.gov