Sec. 1471.060. LIEN FOR UNPAID ASSESSMENT. (a) An assessment under this subchapter, any interest, and any expenses of collection or reasonable attorney's fees incurred are a lien against the assessed property until paid.
(b) A lien under Subsection (a):
(1) is superior to any other lien except an ad valorem tax lien; and
(2) is effective from the date the assessment is imposed until the date the total amount of the assessment for the property is paid.
(c) A road district may enforce a lien under Subsection (a) in the same manner as the commissioners court enforces an ad valorem tax lien.
(d) The owner of assessed property is personally liable for the payment of an assessment under this subchapter and may pay at any time the entire amount of the assessment and accrued interest on any lot or parcel. Liability for an assessment passes with the property on a transfer of ownership.
(e) A lien for a supplemental assessment or reassessment is effective even if the property has been released from a prior lien under this subchapter.
Added by Acts 1999, 76th Leg., ch. 227, Sec. 1, eff. Sept. 1, 1999.