Texas Transportation Code 312.046 – Enforcement of Assessment Lien and Liability
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(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.
Terms Used In Texas Transportation Code 312.046
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: means real and personal property. See Texas Government Code 311.005
(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.