Texas Tax Code - Section 151.608. Judgments
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Texas Laws > Tax Code > Texas Tax Code - Section 151.608. Judgments
Section: 151.601 151.602 151.603 151.604 151.605 151.606 151.607 151.608 151.614 151.615 151.701 151.703 151.7031 151.7032 151.704
§ 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