TAX LIEN; PERIOD OF VALIDITY.

Tex. TAX Code § 113.105.
in effect
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(a) The state tax lien on personal property and real estate continues until the taxes secured by the lien are paid. (b) The state tax lien on personal property and real estate attaches to personal property and real estate owned by the taxpayer beginning on the first day of the period for which the lien is filed by the state.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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