Tex. Spec. Dist. Local Laws Code § 3918.0402 · Subchapter D. GENERAL FINANCIAL PROVISIONS; ASSESSMENTS
ASSESSMENTS; LIENS FOR ASSESSMENTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The board by resolution may impose and collect an assessment to finance improvement projects and services authorized by this chapter in all or any definable part of the district in the manner provided by Subchapter F, Chapter 375, Local Government Code.
(b) An assessment, a reassessment, or an assessment resulting from an addition to or correction of the assessment roll by the district, penalties and interest on an assessment or reassessment, an expense of collection, and reasonable attorney's fees incurred by the district:
(1) are a first and prior lien against the property assessed;
(2) are superior to any other lien or claim other than a lien or claim for county, school district, or municipal ad valorem taxes; and
(3) are the personal liability of and a charge against the owners of the property even if the owners are not named in the assessment proceedings.
(c) The lien is effective from the date of the board's resolution imposing the assessment until the date the assessment is paid. The board may enforce the lien in the same manner that the board may enforce an ad valorem tax lien against real property.
(d) The board may make a correction to or deletion from the assessment roll after providing notice and holding a hearing as provided by Subchapter F, Chapter 375, Local Government Code.
Notes and commentary — not statutory text
History
Added by Acts 2021, 87th Leg., R.S., Ch. 990 (H.B. 4638), Sec. 1, eff. January 1, 2022.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3918.htm
- Text hash
- sha256 ca6b4627b9fa3e179055be5b56f1b1970830f4462e63b20ccce82f0c5e1119c2
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
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.