Sec. 313.042. ASSESSMENT ORDINANCE. (a) The governing body of a municipality by ordinance may assess the cost of an improvement under this chapter against property that abuts the highway or part of the highway the municipality orders to be improved and against the owner of the property.
(b) Except as provided by Subsection (c), the governing body may not assess more than nine-tenths of the estimated cost of an improvement against properties or their owners.
(c) The entire cost of constructing, repairing, or realigning a curb, gutter, or sidewalk may be assessed against the property and its owner.
(d) The ordinance may:
(1) prescribe the terms of payment and default of the assessment; and
(2) prescribe the rate of interest to be paid on the assessment, not to exceed the greater of:
(A) eight percent a year; or
(B) the rate payable by the municipality on its most recently issued general obligation bonds, determined as of the date of the notice provided by Section 313.047.
(e) An assessment against abutting property is:
(1) a lien on the property that is superior to any other lien or claim except a lien or claim for ad valorem taxes; and
(2) a personal liability and charge against the owner of the property, regardless of whether the owner is named.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995. Amended by Acts 2001, 77th Leg., ch. 827, Sec. 2, eff. Sept. 1, 2001.