Texas Tax Code

§ 113.005 — DUTIES OF COUNTY CLERK

TX § 113.005Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 113. TAX LIENS · Art. A. FILING AND RELEASE OF STATE TAX LIENS

Statute text

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(a)On receipt of a tax lien notice from the comptroller, the county clerk shall immediately:

(1)record the notice in the state tax lien book;

(2)note on the notice the date and hour of its recording;

(3)enter in an alphabetical index the name of each person to whom the notice applies, along with the volume and page number of the state tax lien book where the notice is recorded;

(4)furnish to the comptroller, on a form prescribed by the comptroller, a notice showing that the tax lien notice is recorded and filed, the date and hour of its recording and filing, and the volume and page number of the state tax lien book where the lien is recorded; and

(5)send the comptroller a statement of the fee due for recording and indexing the lien.

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Legislative history

Acts 1981, 67th Leg., p. 1519, ch. 389, Sec. 1, eff. Jan. 1, 1982.