Sec. 314.045. LIEN. (a) An assessment creates a lien on property prior to all other liens except a lien for ad valorem taxes.
(b) The lien takes effect on the filing of the notice provided by Section 314.043(a) or (d).
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
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