Texas Tax Code

§ 113.106 — LIEN; SUIT TO DETERMINE VALIDITY

TX § 113.106Title 2. STATE TAXATION · Part B. ENFORCEMENT AND COLLECTION · Ch. 113. TAX LIENS · Art. B. APPLICATIONS AND STATUS OF STATE TAX LIENS

Statute text

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(a)In an action to determine the validity of a state tax lien, the lien shall be:

(1)perpetuated and foreclosed; or

(2)nullified.

(b)If a lien is perpetuated and foreclosed, no further action or notice on the judgment is required, and the notice of the state tax lien on record continues in effect.

(c)If all or part of a lien is nullified, a certified copy of the judgment may be filed with the county clerk of the county where the tax lien notice was filed and may be recorded in the same manner as a release by the comptroller.

(d)Execution, order for sale, or other process for the enforcement of the lien may be issued on the judgment at any time.

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Legislative history

Acts 2007, 80th Leg., R.S., Ch. 931 (H.B. 3314), Sec. 7, eff. June 15, 2007.