CERTIFICATE OF ASSESSMENT

(a) The commissioners court may issue an assignable certificate that: (1) is evidence of an assessment made under this subchapter; and (2) declares: (A) the lien against the property assessed; or (B) the liability of the true owner of the property assessed. (b) The commissioners court may set the terms of the certificate. (c) A recital in a certificate is prima facie evidence of the matter recited and further proof of the matter is not required if the certificate substantially states that: (1) the proceedings referred to in the certificate were in compliance with the law; and (2) the prerequisites to imposing the assessment lien against the property described in the certificate and the personal liability of the property owner have been performed. (d) In a suit on an assessment or reassessment in evidence of which a certificate is issued under this subchapter, it is sufficient to allege the substance of the recitals in the certificate and that the recitals are true. Further allegations with reference to a proceeding relating to an original assessment or subsequent assessment are not necessary.