(a) An assessment lien established under §80.017 of the Code attaches and is perfected 60 days after the date the Corporation mails notice of an assessment due and owing by a citrus producer certifying or reporting citrus production within an active pest management zone.
(b) The assessment lien attaches to citrus produced and harvested from acreage subject to the assessment that assessment year for the amount of the assessment which is "due and unpaid," as defined by §27.101 of this title (relating to Definitions), for that assessment year.
(c) The assessment lien attaches only as to the first buyer of citrus and subsequent buyers take the citrus free of the assessment lien.
(d) A first buyer of citrus takes free of the assessment lien if the buyer receives a compliance certificate or other acceptable documentation as described in §27.404 of this title (relating to Compliance Certificates).
(e) A first buyer of citrus also takes free of the assessment lien if the buyer pays for the citrus with a check naming the Corporation as a payee, or writes a separate check for the full amount of the unpaid assessment naming the Corporation as the sole payee.
Source Note: The provisions of this §27.405 adopted to be effective December 6, 2015, 40 TexReg 8637