Tex. Special District Local Laws Code § 3001.207: ASSESSMENT AS LIEN.
Where this section sits in the code
- SPECIAL DISTRICT LOCAL LAWS CODE
- TITLE 4. DEVELOPMENT AND IMPROVEMENT
- SUBTITLE A. AGRICULTURE
- CHAPTER 3001. SOUTHEAST TEXAS AGRICULTURAL DEVELOPMENT DISTRICT
- SUBCHAPTER E. ASSESSMENTS
(a) An assessment, including an assessment resulting from an addition or correction to the assessment roll, penalties and interest on an assessment, an assessment collection expense, and reasonable attorney's fees incurred by the district in collecting an assessment are:
(1) a first and prior lien against the property assessed;
(2) superior to any other lien or claim other than a lien or claim for county, school district, or municipal ad valorem taxes; and
(3) the personal liability of and charge against the owners of the property, even if the owners are not named in an assessment proceeding.
(b) The lien is effective from the date of the order imposing the assessment until the date the assessment is paid.
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. April 1, 2005.
Collected 2026-08-27T01:47:41Z. Source file · JSON