Sec. 286.044.  ASSESSMENT LIENS ON CERTAIN EXEMPT PROPERTY.  (a)  The county may not assess a lien against property that on the date the commissioners court orders the assessment is exempt by law from execution on a judgment for debt.
(b)  A property owner may waive an exemption to which the owner is entitled and voluntarily grant an assessment lien against the property in the same manner provided by law for granting a mechanic's lien for a homestead improvement.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.