Sec. 286.012.  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.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.