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Texas Special District Local Laws Code - Section 3835.155. Assessments; Liens For Assessments

Legal Research Home > Texas Laws > Special District Local Laws Code > Texas Special District Local Laws Code - Section 3835.155. Assessments; Liens For Assessments

§ 3835.155. 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 2005, 79th Leg., ch. 894, § 1, eff. June 17, 2005.           

Last modified: August 11, 2007