Tex. Spec. Dist. Local Laws Code Section 3967.0403
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 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.
Added by Acts 2019, 86th Leg., R.S., Ch. 1254 (H.B. 4644), Sec. 1, eff. June 14, 2019.

Source: Section 3967.0403 — Assessments; Liens for Assessments, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3967.­htm#3967.­0403 (accessed Apr. 13, 2024).

3967.0101
Definitions 3967.0102
Creation and Nature of District 3967.0103
Purpose 3967.0104
Findings of Benefit and Public Purpose 3967.0105
District Territory 3967.0106
Eligibility for Inclusion in Special Zones 3967.0107
Applicability of Municipal Management Districts Law 3967.0108
Liberal Construction of Chapter 3967.0109
Conflicts of Law 3967.0201
Governing Body 3967.0202
Compensation 3967.0203
Temporary Directors 3967.0204
Disqualification of Directors 3967.0301
General Powers and Duties 3967.0302
Improvement Projects and Services 3967.0303
Recreational Facilities 3967.0304
Authority for Road Projects 3967.0305
Conveyance and Approval of Road Project 3967.0306
Nonprofit Corporation 3967.0307
Law Enforcement Services 3967.0308
Membership in Charitable Organizations 3967.0309
Economic Development 3967.0310
Strategic Partnership Agreement 3967.0311
Regional Participation Agreement 3967.0312
Parking Facilities 3967.0313
Adding or Excluding Land 3967.0314
Disbursements and Transfers of Money 3967.0315
Audit Exemption 3967.0316
No Eminent Domain Power 3967.0401
Petition Required for Financing Services and Improvements with Assessments 3967.0402
Method of Notice for Hearing 3967.0403
Assessments 3967.0501
Tax Election Required 3967.0502
Operation and Maintenance Tax 3967.0503
Authority to Borrow Money and to Issue Bonds and Other Obligations 3967.0504
Bonds Secured by Revenue or Contract Payments 3967.0505
Bonds Secured by Ad Valorem Taxes 3967.0506
Consent of Municipality Required 3967.0601
Applicability of Certain Tax Code Provisions 3967.0602
Election 3967.0603
Sales and Use Tax Rate 3967.0604
Tax After Municipal Annexation 3967.0605
Notification of Rate Change 3967.0606
Use of Revenue 3967.0607
Abolition of Tax 3967.0701
Definition 3967.0702
Applicability of Certain Tax Code Provisions 3967.0703
Tax Authorized 3967.0704
Tax Rate 3967.0705
Information 3967.0706
Use of Revenue 3967.0707
Abolition of Tax 3967.0901
Dissolution
Green check means up to date. Up to date

Accessed:
Apr. 13, 2024

§ 3967.0403’s source at texas​.gov