Sec. 51.008.  CERTAIN LIENS ON REAL PROPERTY.  (a)  A lien on real property created under this code or another law of this state in favor of a governmental entity must be recorded as provided by Chapters 11 and 12 in the real property records of the county in which the property or a portion of the property is located unless:
(1)  the lien is imposed as a result of failure to pay:
(A)  ad valorem taxes;  or
(B)  a penalty or interest owed in connection with those taxes;  or
(2)  the law establishing the lien expressly states that recording the lien is not required.
(b)  Any notice of the lien required by law must contain a legal description of the property.
(c)  This section does not apply to:
(1)  a lien created under Section 89.083, Natural Resources Code;
(2)  a state tax lien under Chapter 113, Tax Code;  or
(3)  a lien established under Chapter 61 or 213, Labor Code.
Added by Acts 2001, 77th Leg., ch. 827, Sec. 1, eff. Sept. 1, 2001.