Texas Special District Local Laws Code 3983.0402 – 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) a lien or claim for county, school district, or municipal ad valorem taxes; or
(B) a lien filed by the city or securing an obligation owed to the city; 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.
Terms Used In Texas Special District Local Laws Code 3983.0402
- Lien: A claim against real or personal property in satisfaction of a debt.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Property: means real and personal property. See Texas Government Code 311.005
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(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 a taxing unit, as defined by § 1.04, Tax Code, 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.