Tex. Transp. Code § 312.046 · Subchapter C. HEARING; APPEAL; PROPERTY LIEN
ENFORCEMENT OF ASSESSMENT LIEN AND LIABILITY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) An assessment lien created against property or the personal liability of the property owner may be enforced by suit or by sale of the assessed property in the manner provided by law for the collection of municipal ad valorem taxes.
(b) A recital in a deed to property sold under Subsection (a) that all legal prerequisites to the assessment and sale of the property have been performed is prima facie evidence that the procedures and prerequisites were performed as stated.
(c) An assessment secured under Subchapter B by a lien on property is:
(1) the first enforceable claim against the property; and
(2) superior to any other lien or claim except a lien or claim for state, county, or municipal taxes.
Notes and commentary — not statutory text
History
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TN/htm/TN.312.htm
- Text hash
- sha256 b4aff1b975cb1766d4c4427e5ce27f65e553933d37d7a04ba7b68d68e8758f79
- 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.