(a) An assessment creates a lien on property prior to all other liens except a lien for ad valorem taxes.
(b) The lien takes effect on the filing of the notice provided by Section 314.043(a) or (d).

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Terms Used In Texas Transportation Code 314.045

  • 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