Texas Local Government Code 399.014 – Lien
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(a) A contractual assessment under this chapter and any interest or penalties on the assessment:
(1) is a first and prior lien against the real property on which the assessment is imposed from the date on which the notice of contractual assessment is recorded as provided by Section 399.013 and until the assessment, interest, or penalty is paid; and
(2) has the same priority status as a lien for any other ad valorem tax.
(a-1) After the notice of a contractual assessment is recorded as provided under Section 399.013, the lien may not be contested on the basis that the improvement is not a qualified improvement or the project is not a qualified project.
Terms Used In Texas Local Government Code 399.014
- Contract: A legal written agreement that becomes binding when signed.
- Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(b) The lien runs with the land, and that portion of the assessment under the assessment contract that has not yet become due is not eliminated by foreclosure of a property tax lien.
(c) The assessment lien may be enforced by the local government in the same manner that a property tax lien against real property may be enforced by the local government to the extent the enforcement is consistent with Section 50, Article XVI, Texas Constitution.
(d) Delinquent installments of the assessments incur interest and penalties in the same manner as delinquent property taxes.
(e) A local government may recover costs and expenses, including attorney’s fees, in a suit to collect a delinquent installment of an assessment in the same manner as in a suit to collect a delinquent property tax.