Texas § 51.823 TAX LIEN.

Texas Statutes

§ 51.823 — TAX LIEN.

Texas § 51.823

Code WAWater Code

This text of Texas § 51.823 (TAX LIEN.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Water Code Code Ann. § 51.823 (2026).

Text

Sec. 51.823. TAX LIEN. After filing the tax roll in the office of the assessor and collector, the taxes, penalties, interest, and attorney's fees shall become a specific charge on and be secured by a lien superior to all other liens, except tax liens, on the personal property, land, and improvements listed on the tax roll regardless of whether the ownership of the personal property, land, and improvements is correctly stated on the tax roll.

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 51.823. TAX LIEN. After filing the tax roll in the office of the assessor and collector, the taxes, penalties, interest, and attorney's fees shall become a specific charge on and be secured by a lien superior to all other liens, except tax liens, on the personal property, land, and improvements listed on the tax roll regardless of whether the ownership of the personal property, land, and improvements is correctly stated on the tax roll.