Tex. Spec. Dist. Local Laws Code § 7913.203 · Subchapter E. ASSESSMENTS; APPLICABILITY OF IMPACT FEES AND ASSESSMENTS
ASSESSMENTS; LIENS FOR ASSESSMENTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An assessment or a reassessment imposed under this subchapter 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.
(b) 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.
(c) The board may make a correction to or deletion from the assessment roll that does not increase the amount of assessment of any parcel of land without providing notice and holding a hearing in the manner required for additional assessments.
Notes and commentary — not statutory text
History
Added by Acts 2015, 84th Leg., R.S., Ch. 881 (H.B. 4160), Sec. 1, eff. June 18, 2015.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/SD/htm/SD.7913.htm
- Text hash
- sha256 bce00d44540305c996fbbef03c615b8b941151e20de79c5ab3a5499f4bffe17a
- 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.