Section 57.279 - Collection of Delinquent Taxes(a) Taxes levied on the benefit basis under this chapter are a first and prior lien on all property against which they are assessed and are payable, mature, and become delinquent as provided in the Property Tax Code for ad valorem taxes.(b) The Property Tax Code governs the collection of delinquent taxes levied on the benefit basis and the sale of property for the payment of the taxes.Amended by Acts 1979, 66th Leg., p. 2321, ch. 841, Sec. 4(r), eff. 1/1/1982.