Sec. 113.107. ASSIGNMENT OF JUDGMENT ON LIEN. (a) A judgment perpetuating and foreclosing a tax lien may be transferred and assigned for the amount of the taxes covered in the judgment and may be reassigned by a subsequent holder.
(b) An assignment shall be filed and recorded and shall be released in the same manner as are liens before judgment.
(c) If notice of the assignment is given as provided by Subchapter E of Chapter 111 of this code, the assignee is fully subrogated to and succeeds to all rights, liens, and remedies of the state.
Acts 1981, 67th Leg., p. 1521, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Subchapter B. Applications and Status of State Tax Liens
Section 113.101. Applicability of Lien Before Filing
Section 113.102. Applicability of Lien to Merchandise Purchased
Section 113.103. Applicability of Lien to Financial Institutions
Section 113.104. Preferential Transfers
Section 113.105. Tax Lien; Period of Validity