Texas Tax Code 113.105 – Tax Lien; Period of Validity
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(a) The state tax lien on personal property and real estate continues until the taxes secured by the lien are paid.
(b) The state tax lien on personal property and real estate attaches to personal property and real estate owned by the taxpayer beginning on the first day of the period for which the lien is filed by the state.
Terms Used In Texas Tax Code 113.105
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.
- Personal property: means property that is not real property. See Texas Tax Code 1.04
- Property: means real and personal property. See Texas Government Code 311.005