Texas Tax Code

§ 113.008 — RELEASE OF LIEN ON SPECIFIC PROPERTY

TX § 113.008Title 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)With the approval of the attorney general, the comptroller may release a state tax lien on specific real or personal property when payment of the reasonable cash market value of the property is made to the comptroller.

(b)The value of the property to be released shall be determined in the manner prescribed by the comptroller.

Legislative history

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