Court Opinions

State Laws

US Code

US Constitution

Texas Tax Code - Section 151.608. Judgments

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 151.608. Judgments

§ 151.608. JUDGMENTS.  (a) A judgment in favor of the 
state obtained in an action under this chapter may be filed for 
record with the county clerk of any county in the state and when 
filed constitutes a lien on all of the real property located in the 
county and belonging to the person named in the judgment as the 
defendant.  The lien applies to all real property in the county 
owned by the defendant at the time of the filing or acquired by him 
after the filing of the judgment.
	(b)  The lien has the force and effect of a judgment lien for 
10 years after the date of the judgment unless the lien is released 
or discharged before the expiration of the 10-year period.
	(c)  On the payment in full of the amount of a judgment 
obtained under this chapter, the comptroller may release the lien.
	(d)  A prior judgment is not a bar to a subsequent suit under 
this chapter for additional taxes, penalties, and interest accruing 
after the prior judgment if the suit is brought before the 
expiration of the limitation period.
	(e)  Execution on a judgment obtained under this chapter may 
issue in the same manner as an execution under other judgments, and 
the sale under an execution is held as provided by the rules of 
civil procedure and the statutes of this state.

Acts 1981, 67th Leg., p. 1579, ch. 389, § 1, eff. Jan. 1, 1982.            

Last modified: August 11, 2007