Tex. Spec. Dist. Local Laws Code Section 3975.0403
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:

(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 2019, 86th Leg., R.S., Ch. 1257 (H.B. 4662), Sec. 1, eff. June 14, 2019.

Source: Section 3975.0403 — Assessments; Liens for Assessments, https://statutes.­capitol.­texas.­gov/Docs/SD/htm/SD.­3975.­htm#3975.­0403 (accessed Mar. 16, 2024).

3975.0101
Definitions
3975.0102
Creation and Nature of District
3975.0103
Purpose
3975.0104
Findings of Benefit and Public Purpose
3975.0105
Initial District Territory
3975.0106
Eligibility for Inclusion in Special Zones
3975.0107
Applicability of Municipal Management Districts Law
3975.0108
Liberal Construction of Chapter
3975.0109
Conflicts of Law
3975.0201
Governing Body
3975.0202
Compensation
3975.0203
Temporary Directors
3975.0204
Disqualification of Directors
3975.0301
General Powers and Duties
3975.0302
Improvement Projects and Services
3975.0303
Recreational Facilities
3975.0304
Authority for Road Projects
3975.0305
Conveyance and Approval of Road Project
3975.0306
Nonprofit Corporation
3975.0307
Law Enforcement Services
3975.0308
Membership in Charitable Organizations
3975.0309
Economic Development Programs
3975.0310
Strategic Partnership Agreement
3975.0311
Regional Participation Agreement
3975.0312
Parking Facilities
3975.0313
Adding or Excluding Land
3975.0314
Disbursements and Transfers of Money
3975.0315
Audit Exemption
3975.0316
No Eminent Domain Power
3975.0401
Petition Required for Financing Services and Improvements with Assessments
3975.0402
Method of Notice for Hearing
3975.0403
Assessments
3975.0501
Tax Election Required
3975.0502
Operation and Maintenance Tax
3975.0503
Authority to Borrow Money and to Issue Bonds and Other Obligations
3975.0504
Bonds Secured by Revenue or Contract Payments
3975.0505
Bonds Secured by Ad Valorem Taxes
3975.0506
Consent of Municipality Required
3975.0601
Applicability of Certain Tax Code Provisions
3975.0602
Election
3975.0603
Sales and Use Tax Rate
3975.0604
Tax After Municipal Annexation
3975.0605
Notification of Rate Change
3975.0606
Use of Revenue
3975.0607
Abolition of Tax
3975.0901
Dissolution

Accessed:
Mar. 16, 2024

§ 3975.0403’s source at texas​.gov