Sec. 3001.207. ASSESSMENT AS LIEN. (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.
Structure Texas Statutes
Special District Local Laws Code
Title 4 - Development and Improvement
Chapter 3001 - Southeast Texas Agricultural Development District
Section 3001.201. General Powers Related to Assessments
Section 3001.202. Area to Be Assessed; Limitations
Section 3001.203. Hearing and Petition Required
Section 3001.204. Apportionment of Costs
Section 3001.205. Assessment to Finance Project or Service
Section 3001.206. Assessment Roll
Section 3001.207. Assessment as Lien
Section 3001.208. Correction of Mistake
Section 3001.209. Notice of Hearing on Proposed Assessment
Section 3001.210. Conduct of Hearing; Findings
Section 3001.211. Board Order Imposing Assessment
Section 3001.213. Notice of Assessment
Section 3001.214. Appeal to Court
Section 3001.215. New Assessment After Invalid Prior Assessment