Texas Special District Local Laws Code - SDLL § 3001.207. Assessment as Lien
Current as of April 14, 2021 | Updated by FindLaw Staff
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(a) An assessment, including an assessment resulting from an addition or correction to the assessment roll, penalties and interest on an assessment, an assessment collection expense, and reasonable attorney's fees incurred by the district in collecting an assessment are:
(1) a first and prior lien against the property 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, 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 date the assessment is paid.
Cite this article: FindLaw.com - Texas Special District Local Laws Code - SDLL § 3001.207. Assessment as Lien - last updated April 14, 2021 | https://codes.findlaw.com/tx/special-district-local-laws-code/sdll-sect-3001-207.html
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