Transportation Code § 286.042

Sec. 286.042. ASSESSMENT PROVISIONS. (a) The commissioners court of the county may finance all or part of the cost of improving a portion of the county road system located in a recorded subdivision and outside the limits of a municipality by imposing an assessment against real property that abuts the portion of the road that is to be improved and against the owners of the property. (b) The commissioners court may: (1) determine the terms of payment and default of the assessment; (2) determine the rate of interest of the assessment, not to exceed 10 percent a year; (3) make an assessment against several parcels of property in one assessment when the parcels are owned by the same person; and (4) jointly assess property owned jointly. (c) An assessment authorized by this section does not mature before the commissioners court accepts the improvement for which the assessment is made. (d) An owner of an interest in property against which the commissioners court makes an assessment under this section is personally liable for the assessed amount. Each owner of property owned jointly is jointly and severally liable for the assessment. Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.