(a) Taxes levied on the benefit basis under this chapter are a first and prior lien on all property against which they are assessed and are payable, mature, and become delinquent as provided in the Property Tax Code for ad valorem taxes.
(b) The Property Tax Code governs the collection of delinquent taxes levied on the benefit basis and the sale of property for the payment of the taxes.

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Terms Used In Texas Water Code 57.279

  • 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