Tex. Tax Code § 154.413 · Subchapter H. ENFORCEMENT OF TAX
PREFERRED STATE TAX LIEN.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) All taxes, fines, interest, penalties, and costs due under this chapter are secured by a preferred lien in favor of the state, first and prior to all other existing or future liens, contractual or statutory, legal or equitable, regardless of the time the lien originated, on any property seized and forfeited under this chapter.
(b) A lienholder who establishes an interest in the property is entitled to recover any proceeds remaining after payment of all taxes, fines, interest, penalties, and costs due to the state.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 38, eff. June 7, 1991.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm
- Text hash
- sha256 8435b6f1eed14082187afb87d5a2e6b42f221458e27f944fe70b4ebedb7ef1c7
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 154.413. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.