Sec. 286.043. ASSESSMENT LIEN

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(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.

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.

                    
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