PROPERTY CODE
CHAPTER 14. UNIFORM FEDERAL LIEN REGISTRATION ACT
§ 14.001. SCOPE. This chapter applies only to federal
tax liens and to other federal liens notices of which under any Act
of Congress or any regulation adopted pursuant thereto are required
or permitted to be filed in the same manner as notices of federal
tax liens.
Added by Acts 1989, 71st Leg., ch. 945, § 1, eff. Sept. 1, 1989.
§ 14.002. PLACE OF FILING. (a) Notices of liens,
certificates, and other notices affecting federal tax liens or
other federal liens must be filed in accordance with this chapter.
(b) Notices of liens upon real property for obligations
payable to the United States and certificates and notices affecting
the liens shall be filed in the office of the county clerk in the
county in which the real property subject to the liens is situated.
(c) Notices of federal liens upon personal property,
whether tangible or intangible, for obligations payable to the
United States and certificates and notices affecting the liens
shall be filed as follows:
(1) if the person against whose interest the lien
applies is a corporation or a partnership whose principal executive
office is in this state, as these entities are defined in the
internal revenue laws of the United States, in the office of the
secretary of state;
(2) in all other cases, in the office of the county
clerk in the county where the person against whose interest the lien
applies resides at the time of filing of the notice of lien.
Added by Acts 1989, 71st Leg., ch. 945, § 1, eff. Sept. 1, 1989.
§ 14.003. EXECUTION OF NOTICES AND
CERTIFICATES. Certification of notices of liens, certificates, or
other notices affecting federal liens by the secretary of the
treasury of the United States or his delegate, or by any official or
entity of the United States responsible for filing or certifying of
notice of any other lien, entitles them to be filed and no other
attestation, certification, or acknowledgment is necessary.
Added by Acts 1989, 71st Leg., ch. 945, § 1, eff. Sept. 1, 1989.
§ 14.004. DUTIES OF FILING OFFICER. (a) If a notice of
federal lien, a refiling of a notice of federal lien, or a notice of
revocation of any certificate described in Subsection (b) is
presented to a filing officer who is:
(1) the secretary of state, he shall cause the notice
to be marked, held or placed on microtext, and indexed in accordance
with the provisions of Section 9.519, Business & Commerce Code, as
if the notice were a financing statement within the meaning of that
code; or
(2) any other officer described in Section 14.002, he
shall endorse thereon his identification and the date and time of
receipt and forthwith file it alphabetically in the real property
records and if requested by the party submitting the document, in
the personal property files or enter it in an alphabetical index for
real or personal property, as appropriate, showing the name and
address of the person named in the notice, the date and time of
receipt, the title and address of the official or entity certifying
the lien, and the total amount appearing on the notice of lien.
(b) If a certificate of release, nonattachment, discharge,
or subordination of any lien is presented to the secretary of state
for filing he shall:
(1) cause a certificate of release or nonattachment to
be marked, held, and indexed as if the certificate were a
termination statement within the meaning of the Uniform Commercial
Code, but the notice of lien to which the certificate relates may
not be removed from the files; and
(2) cause a certificate of discharge or subordination
to be marked, held, and indexed as if the certificate were a release
of collateral within the meaning of the Uniform Commercial Code.
(c) If a refiled notice of federal lien referred to in
Subsection (a) or any of the certificates or notices referred to in
Subsection (b) is presented for filing to any other filing officer
specified in Section 14.002, he shall permanently attach the
refiled notice or the certificate to the original notice of lien
unless the document is on microtext and therefore not in the files
of the filing officer and enter the refiled notice or the
certificate with the date of filing in any alphabetical lien index
on the line where the original notice of lien is entered.
(d) Upon request of any person, the filing officer shall
issue his certificate showing whether there is on file, on the date
and hour stated therein, any notice of lien or certificate or notice
affecting any lien filed under this chapter or filed under the
Uniform Federal Tax Lien Registration Act (Subchapter C, Chapter
113, Tax Code) on or after January 1, 1972, naming a particular
person, and if a notice or certificate is on file, giving the date
and hour of filing of each notice or certificate. The fee for a
certificate is $10. Upon request, the filing officer shall furnish
a copy of any notice of federal lien, or notice or certificate
affecting a federal lien, for a fee of $1.50 per page.
Added by Acts 1989, 71st Leg., ch. 945, § 1, eff. Sept. 1, 1989.
Amended by Acts 1999, 76th Leg., ch. 414, § 2.34, eff. July 1,
2001.
§ 14.005 FEE. The fee for filing and indexing each
notice of lien or certificate or notice affecting the lien is $10.
The filing of the same notice of lien or certificate or notice
affecting a lien in both real property records and personal
property files is two filings.
Added by Acts 1989, 71st Leg., ch. 945, § 1, eff. Sept. 1, 1989.
§ 14.006. UNIFORMITY OF APPLICATION AND
CONSTRUCTION. This chapter shall be applied and construed to
effectuate its general purpose to make uniform the law with respect
to the subject of this chapter among states enacting it.
Added by Acts 1989, 71st Leg., ch. 945, § 1, eff. Sept. 1, 1989.
§ 14.007. SHORT TITLE. This chapter may be cited as the
Uniform Federal Lien Registration Act.
Added by Acts 1989, 71st Leg., ch. 945, § 1, eff. Sept. 1, 1989.
