81st Texas Legislature, Regular Session, House Bill 1300, Chapter 172 Page: 7 of 11
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H.B. No. 1300
1 cancel an election called under Subsection (a).
2 Sec. 3866.154. MAINTENANCE TAX. (a) The district may
3 impose an annual ad valorem tax on taxable property in the district
4 for any district purpose, including to:
5 (1) maintain and operate the district, including
6 improvements constructed or acquired by the district; or
7 (2) provide a service.
8 (b) The board shall determine the tax rate.
9 Sec. 3866.155. ASSESSMENTS. (a) The board by resolution
10 may impose and collect an assessment for any purpose authorized by
11 this chapter.
12 (b) An assessment, a reassessment, or an assessment
13 resulting from an addition to or correction of the assessment roll
14 by the district, penalties and interest on an assessment or
15 reassessment, an expense of collection, and reasonable attorney's
16 fees incurred by the district:
17 (1) are a first and prior lien against the property
18 assessed;
19 (2) are superior to any other lien or claim other than
20 a lien or claim for county, school district, or municipal ad valorem
21 taxes; and
22 (3) are the personal liability of and charge against
23 the owners of the property even if the owners are not named in the
24 assessment proceeding.
25 (c) The lien is effective from the date of the board's
26 resolution imposing the assessment until the date the assessment is
27 paid. The board may enforce the lien in the same manner that the
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Texas. Legislature. House of Representatives. 81st Texas Legislature, Regular Session, House Bill 1300, Chapter 172, legislative document, May 27, 2009; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth148266/m1/7/: accessed April 30, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.