Tex. Transp. Code Section 312.046
Enforcement of Assessment Lien and Liability

(a)

An assessment lien created against property or the personal liability of the property owner may be enforced by suit or by sale of the assessed property in the manner provided by law for the collection of municipal ad valorem taxes.

(b)

A recital in a deed to property sold under Subsection (a) that all legal prerequisites to the assessment and sale of the property have been performed is prima facie evidence that the procedures and prerequisites were performed as stated.

(c)

An assessment secured under Subchapter B by a lien on property is:

(1)

the first enforceable claim against the property; and

(2)

superior to any other lien or claim except a lien or claim for state, county, or municipal taxes.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.

Source: Section 312.046 — Enforcement of Assessment Lien and Liability, https://statutes.­capitol.­texas.­gov/Docs/TN/htm/TN.­312.­htm#312.­046 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 312.046’s source at texas​.gov