(a) A road district may issue and transfer, on terms determined by the district, a certificate of assessment for each assessed lot or parcel. A certificate of assessment may be issued under Chapter 1207 as if it were a bond. On making a supplemental assessment or reassessment, the district shall provide a certificate of assessment reflecting any change in the value of the original assessment.
(b) A certificate must state:
(1) the amount of the lien on the assessed property;
(2) the liability of the property owner for the lien;
(3) the terms of transfer of the certificate;
(4) that the assessment was imposed and the certificate was issued under this subchapter; and
(5) that the certificate is not an obligation of or secured by a pledge of the faith or credit of a county in which the district is located.
(c) A certificate is prima facie evidence of all the matters shown on the certificate.
(d) A holder of the certificate may enforce the assessment in the same manner as the district may enforce assessments made under this subchapter.