Sec. 32.04. PRIORITIES AMONG TAX LIENS. (a) Whether or not a tax lien provided by this chapter takes priority over a tax lien of the United States is determined by federal law. In the absence of federal law, a tax lien provided by this chapter takes priority over a tax lien of the United States.
(b) Tax liens provided by this chapter have equal priority.
Acts 1979, 66th Leg., p. 2287, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle E - Collections and Delinquency
Chapter 32 - Tax Liens and Personal Liability
Section 32.014. Tax Lien on Manufactured Home
Section 32.015. Tax Lien on Manufactured Home
Section 32.02. Restrictions on a Mineral Interest Tax Lien
Section 32.03. Restrictions on Personal Property Tax Lien
Section 32.04. Priorities Among Tax Liens
Section 32.05. Priority of Tax Liens Over Other Property Interests
Section 32.06. Property Tax Loans; Transfer of Tax Lien