Tex. Agric. Code § 60.127 · Subchapter F. ASSESSMENTS
INTEREST ON ASSESSMENTS; LIEN.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An assessment, including an assessment resulting from an addition or correction to the assessment roll, penalties and interest on an assessment, assessment collection expenses, and reasonable attorney's fees incurred by the district in collecting an assessment are:
(1) a first and prior lien against the property or agricultural product 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 or the agricultural product when the assessment was made, 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 assessment and any related penalties, interest, collection expenses, or attorney's fees are paid.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 1393, Sec. 1, eff. June 16, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/AG/htm/AG.60.htm
- Text hash
- sha256 e27780cf974535a7664915edf0f91e27672260e04050a91e122d38f722866637
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.