Sec. 312.044.  NO LIEN ON EXEMPT PROPERTY;  LIABILITY OF OWNER.  (a)  This chapter does not authorize a municipality to create a lien by assessment against property that by law is exempt from sale under execution.
(b)  The owner of exempt property is personally liable for an assessment for the cost of an improvement fronting the property.
(c)  The omission of an improvement fronting exempt property does not invalidate an assessment lien made against nonexempt property on the improved highway.
Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.