Tex. Tax Code Section 113.107
Assignment of Judgment on Lien


(a)

A judgment perpetuating and foreclosing a tax lien may be transferred and assigned for the amount of the taxes covered in the judgment and may be reassigned by a subsequent holder.

(b)

An assignment shall be filed and recorded and shall be released in the same manner as are liens before judgment.

(c)

If notice of the assignment is given as provided by Subchapter E (Assignment on Payment by Third Person) of Chapter 111 (Collection Procedures) of this code, the assignee is fully subrogated to and succeeds to all rights, liens, and remedies of the state.
Acts 1981, 67th Leg., p. 1521, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Source: Section 113.107 — Assignment of Judgment on Lien, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­113.­htm#113.­107 (accessed Jun. 5, 2024).

Accessed:
Jun. 5, 2024

§ 113.107’s source at texas​.gov