Texas Special District Local Laws Code - Section 3823.152. Assessments; Liens For Assessments
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Texas Laws > Special District Local Laws Code > Texas Special District Local Laws Code - Section 3823.152. Assessments; Liens For Assessments
§ 3823.152. ASSESSMENTS; LIENS FOR ASSESSMENTS. (a) The
board by resolution may impose an assessment for any purpose
authorized by this chapter.
(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.
Added by Acts 2005, 79th Leg., ch. 729, § 1.03, eff. April 1,
2007.
Section: 3823.101 3823.102 3823.103 3823.104 3823.105 3823.106 3823.151 3823.152 3823.153 3823.154 3823.155 3823.201 3824.001 3824.002 3824.003
Last modified: August 11, 2007
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