Section 286.012 - Certificate of Assessment(a) The commissioners court may issue an assignable certificate that: (1) is evidence of an assessment made under this subchapter; and(2) declares: (A) the lien against the property assessed; or(B) the liability of the true owner of the property assessed.(b) The commissioners court may set the terms of the certificate.(c) A recital in a certificate is prima facie evidence of the matter recited and further proof of the matter is not required if the certificate substantially states that:(1) the proceedings referred to in the certificate were in compliance with the law; and(2) the prerequisites to imposing the assessment lien against the property described in the certificate and the personal liability of the property owner have been performed.(d) In a suit on an assessment or reassessment in evidence of which a certificate is issued under this subchapter, it is sufficient to allege the substance of the recitals in the certificate and that the recitals are true. Further allegations with reference to a proceeding relating to an original assessment or subsequent assessment are not necessary.Tex. Transp. Code § 286.012
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.