Sec. 57.279. COLLECTION OF DELINQUENT TAXES. (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.
Acts 1971, 62nd Leg., p. 110, ch. 58, Sec. 1, eff. Aug. 30, 1971. Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. Jan. 1, 1982.
Structure Texas Statutes
Title 4 - General Law Districts
Chapter 57 - Levee Improvement Districts
Section 57.251. Levy of Taxes on the Ad Valorem Basis
Section 57.258. Assessment and Collection of Taxes for Districts With Land in More Than One County
Section 57.259. Assessment of Damages
Section 57.260. Levy of Taxes on Benefit Basis
Section 57.261. Appointment of Commissioners of Appraisement
Section 57.262. Qualifications for Commissioners of Appraisement
Section 57.263. Compensation of Commissioners of Appraisement
Section 57.264. Organization of Commissioners of Appraisement
Section 57.265. Duties of Commissioners of Appraisement
Section 57.266. Report of Commissioners of Appraisement
Section 57.267. Notice of Hearing
Section 57.268. Rights of Parties
Section 57.269. Hearing; Judgment
Section 57.270. Appeal of Decree of the Commissioners of Appraisement
Section 57.271. Basis of Taxation
Section 57.272. Tax Assessor for Districts Levying Taxes on Benefit Basis
Section 57.273. Readjusting Assessments
Section 57.274. Hearing on Petition for Reassessment