Tex.
Tax Code 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 for the year on the property, whether or not the taxes are imposed in the year the lien attaches. The lien exists in favor of each taxing unit having power to tax the property.(b)
A tax lien on inventory, furniture, equipment, or other personal property is a lien in solido and attaches to all inventory, furniture, equipment, and other personal property that the property owner owns on January 1 of the year the lien attaches or that the property owner subsequently acquires.(c)
If an owner’s real property is described with certainty by metes and bounds in one or more instruments of conveyance and part of that property is the owner’s residence homestead taxed separately and apart from the remainder of the property, each of the liens under this section that secures the taxes imposed on that homestead and on the remainder of that property extends in solido to all the real property described in the instrument or instruments of conveyance, unless the homestead is identified as a separate parcel and is separately described in the conveyance or another instrument recorded in the real property records.(d)
The lien under this section is perfected on attachment and, except as provided by Section 32.03 (Restrictions on Personal Property Tax Lien)(b), perfection requires no further action by the taxing unit.
Source:
Section 32.01 — Tax Lien, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.32.htm#32.01 (accessed Jun. 5, 2024).
