Texas Tax Code - Section 113.106. Lien; Suit To Determine Validity
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Texas Laws > Tax Code > Texas Tax Code - Section 113.106. Lien; Suit To Determine Validity
Section: 113.010 113.011 113.101 113.102 113.103 113.104 113.105 113.106 113.107 141.001 141.002 141.003 141.005 141.006 142.001
§ 113.106. LIEN; SUIT TO DETERMINE VALIDITY. (a) In an
action to determine the validity of a state tax lien, the lien shall
(1) perpetuated and foreclosed; or
(b) If a lien is perpetuated and foreclosed, no further
action or notice on the judgment is required, and the notice of the
state tax lien on record continues in effect.
(c) If all or part of a lien is nullified, a certified copy
of the judgment may be filed with the county clerk of the county
where the tax lien notice was filed and may be recorded in the same
manner as a release by the comptroller.
(d) Execution, order for sale, or other process for the
enforcement of the lien may be issued on the judgment at any time.
Acts 1981, 67th Leg., p. 1521, ch. 389, § 1, eff. Jan. 1, 1982.
Last modified: August 11, 2007