Texas Water Code 51.823 – Tax Lien
Current as of: 2024 | Check for updates
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Terms Used In Texas Water Code 51.823
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.
- Property: means real and personal property. See Texas Government Code 311.005
After filing the tax roll in the office of the assessor and collector, the taxes, penalties, interest, and attorney’s fees shall become a specific charge on and be secured by a lien superior to all other liens, except tax liens, on the personal property, land, and improvements listed on the tax roll regardless of whether the ownership of the personal property, land, and improvements is correctly stated on the tax roll.
