Tex. Transp. Code Section 286.012
Certificate of Assessment

(a)

The commissioners court may issue an assignable certificate that:

(1)

is evidence of an assessment made under this subchapter; and

(2)

declares:

(A)

the lien against the property assessed; or

(B)

the liability of the true owner of the property assessed.

(b)

The commissioners court may set the terms of the certificate.

(c)

A recital in a certificate is prima facie evidence of the matter recited and further proof of the matter is not required if the certificate substantially states that:

(1)

the proceedings referred to in the certificate were in compliance with the law; and

(2)

the prerequisites to imposing the assessment lien against the property described in the certificate and the personal liability of the property owner have been performed.

(d)

In a suit on an assessment or reassessment in evidence of which a certificate is issued under this subchapter, it is sufficient to allege the substance of the recitals in the certificate and that the recitals are true. Further allegations with reference to a proceeding relating to an original assessment or subsequent assessment are not necessary.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.

Source: Section 286.012 — Certificate of Assessment, https://statutes.­capitol.­texas.­gov/Docs/TN/htm/TN.­286.­htm#286.­012 (accessed Apr. 29, 2024).

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Accessed:
Apr. 29, 2024

§ 286.012’s source at texas​.gov