Section 286.004 - Assessment of Exempt Property(a) This subchapter does not authorize the commissioners court to create a lien against an interest in property that is exempt from the lien of assessment at the time the commissioners court orders a county road to be improved.(b) An owner of the exempt property is personally liable for an assessment related to the property, without regard to the exemption from the lien.Tex. Transp. Code § 286.004
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.