Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 3810.154 - Assessments; Liens for Assessments(a) The board by resolution may impose and collect an assessment for any purpose authorized by this chapter only if two-thirds of the directors vote in favor of imposing the assessment.(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 proceeding.(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.Tex. Spec. Dist. Loc. Laws § 3810.154
Acts 2003, 78th Leg., ch. 1277, Sec. 1, eff. 4/1/2005.