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Real property

property tax lien

A property tax lien is a lien or claim for money due to a federal, state, or local government for unpaid and delinquent taxes. For example, the federal government may place a lien on a homeowner’s home or other real property for unpaid federal income taxes, and state and local governments (often counties) may place a lien on real property for unpaid income or property taxes.

The federal, state, or local government entity—also known as a taxing authority—may seek to recover payment for unpaid taxes by forcing the sale of the property on which the lien is placed in the foreclosure process—a process in which the validity of the lien and satisfaction (payment) for the lien is litigated or determined in court.
State Statutes
Federal Statutes
Legal Articles

State Statutes for the State of Texas

CHAPTER 399 - MUNICIPAL AND COUNTY WATER AND ENERGY IMPROVEMENT REGIONS

(c) The assessment lien may be enforced by the local government in the same manner that a property tax lien against real property may be enforced by the local government to the extent the enforcement is

CHAPTER 32 - TAX LIENS AND PERSONAL LIABILITY

(a) If the owner of a manufactured home has elected to treat the home as real property under Section PRIORITY OF TAX LIENS OVER OTHER PROPERTY INTERESTS. (a) A tax lien on real property takes priority over a homestead interest in the property. (a-3) A person who is 65 years of age or older may not authorize a transfer of a tax lien on real property real property may obtain a release of a transferred tax lien on the property by paying the transferee

Federal Statutes