(a) The county has a lien on assessed property under this subchapter that takes effect on the date the assessment is made.
(b) The lien has the same priority as a lien for county ad valorem taxes.
ASSESSMENT LIEN
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff
(a) The county has a lien on assessed property under this subchapter that takes effect on the date the assessment is made.
(b) The lien has the same priority as a lien for county ad valorem taxes.
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.