Tex. Spec. Dist. Local Laws Code Section 3953.154
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 in the manner provided for:

(1)

a district under Subchapters A, E, and F, Chapter 375 (Municipal Management Districts in General), Local Government Code; or

(2)

a municipality or county under Subchapter A (Short Title), Chapter 372 (Improvement Districts in Municipalities and Counties), Local Government Code.

(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 2017, 85th Leg., R.S., Ch. 630 (H.B. 4297), Sec. 1, eff. June 12, 2017.

Source: Section 3953.154 — Assessments; Liens for Assessments, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3953.­htm#3953.­154 (accessed Jun. 5, 2024).

3953.001
Definitions
3953.002
Nature of District
3953.003
Purpose
3953.004
Findings of Benefit and Public Purpose
3953.005
Initial District Territory
3953.006
Eligibility for Inclusion in Special Zones
3953.007
Applicability of Municipal Management Districts Law
3953.008
Construction of Chapter
3953.051
Governing Body
3953.052
Appointment of Voting Directors
3953.053
Nonvoting Directors
3953.054
Removal of Directors
3953.055
Quorum
3953.101
General Powers and Duties
3953.102
Improvement Projects and Services
3953.103
Location of Improvement Project
3953.104
Public Improvement District Powers
3953.105
Municipal Management District Powers
3953.106
Development Corporation Powers
3953.107
Nonprofit Corporation
3953.108
Agreements
3953.109
Law Enforcement Services
3953.110
Membership in Charitable Organizations
3953.111
Economic Development
3953.112
Parking Facilities
3953.113
Annexation or Exclusion of Land
3953.114
Approval by City
3953.115
Concurrence on Additional Powers
3953.116
No Eminent Domain Power
3953.151
Disbursements and Transfers of Money
3953.152
Money Used for Improvements or Services
3953.153
Petition Required for Financing Services and Improvements with Assessments
3953.154
Assessments
3953.155
Residential Property Not Exempt
3953.156
Tax and Assessment Abatements
3953.201
Tax Abatement
3953.202
Elections Regarding Taxes and Bonds
3953.203
Operation and Maintenance Tax
3953.204
Contract Taxes
3953.205
Authority to Borrow Money and to Issue Bonds and Other Obligations
3953.206
Taxes for Bonds
3953.251
Dissolution by City Ordinance
3953.252
Collection of Assessments and Other Revenue
3953.253
Assumption of Assets and Liabilities

Accessed:
Jun. 5, 2024

§ 3953.154’s source at texas​.gov