{"data":{"id":"us-tx/tex.-water-code-51.823","jurisdiction":"us-tx","citation":"Tex. Water Code § 51.823","heading":"TAX LIEN.","body":"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.\nActs 1971, 62nd Leg., p. 385, ch. 58, Sec. 1, eff. Aug. 30, 1971.","path":["WATER CODE","TITLE 4. GENERAL LAW DISTRICTS","CHAPTER 51. WATER CONTROL AND IMPROVEMENT DISTRICTS","SUBCHAPTER P. DISSOLUTION OF DISTRICT"],"source_url":"https://statutes.capitol.texas.gov/Docs/WA/htm/WA.51.htm#51.823","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:48Z","sha256":"0721c63d57d5a77b1187db0134e592ea48006b8c91e58f95d1704d0fe257a945","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-water-code-51.822","next":"us-tx/tex.-water-code-51.824"},"notice":"GroundRules: Original legal text. Not legal advice."}