Terms Used In Texas Property Code 44.003

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: means real and personal property. See Texas Government Code 311.005

A claim or judgment in favor of another state or political subdivision of another state for failure to pay that state’s or that political subdivision’s income tax on benefits received from a pension or other retirement plan may not be a lien on any property in this state owned by a resident of this state.