Tex. Water Code § 51.823
This is the official text of Tex. Water Code § 51.823, part of Texas’s Water Code — governs water rights and water resource management.
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§ 51.823. TAX LIEN.
Official statutory text
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.
Status: in_force · Read it on the official government site
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