Sec. 286.044. ASSESSMENT LIENS ON CERTAIN EXEMPT PROPERTY. (a) The county may not assess a lien against property that on the date the commissioners court orders the assessment is exempt by law from execution on a judgment for debt.
(b) A property owner may waive an exemption to which the owner is entitled and voluntarily grant an assessment lien against the property in the same manner provided by law for granting a mechanic's lien for a homestead improvement.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Structure Texas Statutes
Subtitle D - Road Laws Relating to Particular Counties
Chapter 286 - Road Laws Relating to Specific Counties
Subchapter B. Road Improvements and Assessments by Live Oak County Commissioners Court
Section 286.041. Applicability
Section 286.042. Assessment Provisions
Section 286.043. Assessment Lien
Section 286.044. Assessment Liens on Certain Exempt Property
Section 286.045. Apportionment of Costs
Section 286.046. Plan of Proposed Road Improvement
Section 286.047. Notice and Order for Hearing
Section 286.050. Enforcement of Assessment or Liability
Section 286.051. Certificate of Assessment
Section 286.052. Correction of Assessment; Subsequent Assessment