(a) An assessment, including an assessment resulting from an addition or correction to the assessment roll, penalties and interest on an assessment, assessment collection expenses, and reasonable attorney’s fees incurred by the district in collecting an assessment are:
(1) a first and prior lien against the property or agricultural product assessed;
(2) superior to any other lien or claim other than a lien or claim for county, school district, or municipal ad valorem taxes; and
(3) the personal liability of and charge against the owners of the property or the agricultural product when the assessment was made, even if the owners are not named in an assessment proceeding.
(b) The lien is effective from the date of the order imposing the assessment until the assessment and any related penalties, interest, collection expenses, or attorney’s fees are paid.

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Terms Used In Texas Agriculture Code 60.127

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: means real and personal property. See Texas Government Code 311.005