Texas Water Code

§ 51.823 — TAX LIEN

WA § 51.823Title 4. GENERAL LAW DISTRICTS · Ch. 51. WATER CONTROL AND IMPROVEMENT DISTRICTS · Art. P. DISSOLUTION OF DISTRICT

Statute text

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After filing the tax roll in the office of the assessor and collector, the taxes, penalties, interest, and attorney's fees shall become a specific charge on and be secured by a lien superior to all other liens, except tax liens, on the personal property, land, and improvements listed on the tax roll regardless of whether the ownership of the personal property, land, and improvements is correctly stated on the tax roll.

Legislative history

Acts 1971, 62nd Leg., p. 385, ch. 58, Sec. 1, eff. Aug. 30, 1971.