(a) The governing body of a municipality by ordinance may assess the cost of an improvement made under Subchapter A against property that abuts and benefits from the improvement or against the owner of the property.(b) Except as provided by Subsection (c), the governing body may not assess more than three-fourths of the cost of an improvement against properties or property owners.(c) The entire cost of constructing a curb or sidewalk fronting property may be assessed against the property or its owner.(d) The ordinance may:(1) provide the terms of payment of an assessment;(2) provide a rate of interest to be paid on the assessment, not to exceed eight percent a year payable on deferred payments;(3) create a lien on the assessed property; and(4) declare the assessment to be a personal liability of the owner of the assessed property.(e) The ordinance must provide for the collection of the:(1) assessment; and(2) collection costs and reasonable attorney's fees incurred.(f) An assessment under this section is a lien securing the payment of the assessment. Acts 1995, 74th Leg., ch. 165, Sec. 1, eff. Sept. 1, 1995.