Tex. Transp. Code § 314.045

LIEN

Acts 1995, 74th Leg., ch. 165, Sec. 1, eff

(a) An assessment creates a lien on property prior to all other liens except a lien for ad valorem taxes.

(b) The lien takes effect on the filing of the notice provided by Section 314.043(a) or (d).

Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.