Sec. 32.01. TAX LIEN. (a) On January 1 of each year, a tax lien attaches to property to secure the payment of all taxes, penalties, and interest ultimately imposed for the year on the property, whether or not the taxes are imposed in the year the lien attaches. The lien exists in favor of each taxing unit having power to tax the property.
(b) A tax lien on inventory, furniture, equipment, or other personal property is a lien in solido and attaches to all inventory, furniture, equipment, and other personal property that the property owner owns on January 1 of the year the lien attaches or that the property owner subsequently acquires.
(c) If an owner's real property is described with certainty by metes and bounds in one or more instruments of conveyance and part of that property is the owner's residence homestead taxed separately and apart from the remainder of the property, each of the liens under this section that secures the taxes imposed on that homestead and on the remainder of that property extends in solido to all the real property described in the instrument or instruments of conveyance, unless the homestead is identified as a separate parcel and is separately described in the conveyance or another instrument recorded in the real property records.
(d) The lien under this section is perfected on attachment and, except as provided by Section 32.03(b), perfection requires no further action by the taxing unit.
Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 22, eff. Aug. 29, 1983; Acts 1993, 73rd Leg., ch. 1031, Sec. 3, eff. Sept. 1, 1993; Acts 1999, 76th Leg., ch. 1481, Sec. 11, eff. Jan. 1, 2000.
Notes of Decisions
Corpus Christi People's Baptist Church, Inc. v. Nueces Cnty. Appraisal Dist., 904 S.W.2d 621 (Tex. 1995).
· cites it 3× “VIII, § 15; Tex.Tax Code § 32.01. The Texas Property Tax Code provides that although a lien attaches as of January 1 of the year for which any taxes, penalties, or interest may become due, the tax lien may be foreclosed only after the taxes on the property become delinquent.”
Bailey v. Cherokee Cnty. Appraisal Dist., 862 S.W.2d 581 (Tex. 1993).
· cites it 2× “Had the taxing authority sought only a foreclosure of the tax liens which have attached to the property, see TEX.TAX.CODE § 32.01, jurisdiction would have been proper in the probate court to order a sale of the property and payment to the taxing authority.”
In Re Smith, 415 B.R. 222 (Bankr. N.D. Tex. 2009).
· cites it 2× “Tex. Tax Code Ann. § 32.01 (Vernon 2008).”
Harris Cnty. Hosp. Dist. v. Textac Partners I, 257 S.W.3d 303 (Tex. App. 2008).
· cites it 2× “*310 The Hospital District further asserts that, under the provisions of Texas Tax Code section 32.01(a), a tax lien attaches to property on January 1 of each year to secure payment of all taxes imposed for the year on the property.”
ABN AMRO Mortg. Grp. v. TCB Farm & Ranch Land Investments, 200 S.W.3d 774 (Tex. App. 2006).
· cites it 2× “06(a)(2)-(a-l) (Vernon Supp.2005). When the transferee pays the taxes, the tax collector certifies that the taxes have been paid by the transferee and that the tax lien has been transferred to the transferee.”
Conseco Fin. Servicing Corp. v. J & J Mobile Homes, Inc., 120 S.W.3d 878 (Tex. App. 2003).
“Tex. Tax Code Ann. § 32.01 (a). Moreover, the tax code dictates that: [A] tax lien provided by this chapter takes priority over the claim of any creditor of a person whose property is encumbered by the hen and over the claim of any holder of a hen on property encumbered by the…”
— Tex. Tax Code § 32.01(2) — 1 case
— Tex. Tax Code § 32.01(a) — 28 cases
Harris Cnty. Hosp. Dist. v. Textac Partners I, 257 S.W.3d 303 (Tex. App. 2008).
“*310 The Hospital District further asserts that, under the provisions of Texas Tax Code section 32.01(a), a tax lien attaches to property on January 1 of each year to secure payment of all taxes imposed for the year on the property.”
— Tex. Tax Code § 32.01(b) — 1 case
— Tex. Tax Code § 32.01(d) — 2 cases
ABN AMRO Mortg. Grp. v. TCB Farm & Ranch Land Investments, 200 S.W.3d 774 (Tex. App. 2006).
“06(a)(2)-(a-l) (Vernon Supp.2005). When the transferee pays the taxes, the tax collector certifies that the taxes have been paid by the transferee and that the tax lien has been transferred to the transferee.”
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