Texas § SD.3946.257 - ASSESSMENTS

§ SD.3946.257. ASSESSMENTS

ASSESSMENTS. (a) The district may impose an assessment on property in the district to pay the cost of any authorized district improvement or to pay the costs of establishing and operating the district in the manner provided for: (1) a district under Subchapters A, E, and F, Chapter 375 , Local Government Code; or (2) a municipality or county under Subchapter A , Chapter 372 , Local Government Code. (b) An assessment may not exceed the equivalent of 43 cents per $100 of valuation on the average residential lot in the district. (c) 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; and (2) are superior to any other lien or claim other than a lien or claim for county, school district, or municipal ad valorem taxes. (d) The lien of an assessment against property runs with the land. The portion of an assessment payment obligation that has not yet come due is not eliminated by the foreclosure of an ad valorem tax lien, and any purchaser of property in a foreclosure of an ad valorem tax lien takes the property subject to the assessment payment obligations that have not yet come due and to the lien and terms of the lien's payment under the applicable assessment ordinance or order. (e) The board may make a correction to or deletion from the assessment roll that does not increase the amount of assessment of any parcel of land without providing notice and holding a hearing in the manner required for additional assessments. Added by Acts 2017, 85th Leg., R.S., Ch. 607 (H.B. 3136 ), Sec. 1, eff. September 1, 2017.