Texas Tax Code Title 1, Chapter 32 - Tax Liens And Personal Liability

• Texas Section 32.01 - Tax Lien
  (a) On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties, and interest ultimately imposed...
• Texas Section 32.014 - Tax Lien On Manufactured Home
  (a) If the owner of a manufactured home has elected to treat the home as real property under Section 25.08, the tax lien shall be...
• Texas Section 32.015 - Tax Lien On Manufactured Home
  (a) On payment of the taxes, penalties, and interest for a year for which a valid tax lien has been recorded on the title records...
• Texas Section 32.02 - Restrictions On A Mineral Interest Tax Lien
  (a) If a mineral estate is severed from a surface estate and if different persons own the mineral estate and surface estate, the lien resulting...
• Texas Section 32.03 - Restrictions On Personal Property Tax Lien
  (a) Except as provided by Subsection (a-1), a tax lien may not be enforced against personal property transferred to a buyer in ordinary course of...
• Texas Section 32.04 - Priorities Among Tax Liens
  (a) Whether or not a tax lien provided by this chapter takes priority over a tax lien of the United States is determined by federal...
• Texas Section 32.05 - Priority Of Tax Liens Over Other Property Interests
  (a) A tax lien on real property takes priority over a homestead interest in the property. (b) Except as provided by Subsection (c)(1), a tax...
• Texas Section 32.06 - Property Tax Loans; Transfer Of Tax Lien
  (a) In this section: (1) "Mortgage servicer" has the meaning assigned by Section 51.0001, Property Code. (2) "Transferee" means a person who is licensed under...
• Texas Section 32.065 - Contract For Foreclosure Of Tax Lien
  (a) Section 32.06 does not abridge the right of an owner of real property to enter into a contract for the payment of taxes. (b)...
• Texas Section 32.07 - Personal Liability For Tax
  (a) Except as provided by Subsections (b) and (c) of this section, property taxes are the personal obligation of the person who owns or acquires...

Last modified: September 28, 2016